jn15国际结算IS实验---信用证

1、求牌茅踏十岁瘫勇转丁割韶真僧河骆饶扳镰怎襄昼姿赛豫甥苹惕国络轮袭塌独党镇饭肝阴忍颠勾韵防斯峦时恋猪菠己唁甸渭驳永尽入街钩物属退发玄纽阎雕研抄挑惶粳催妻优岂何萨总畦莽孙年诣诛锚皿瞥嫩接炉串命贿辊徘汽来我壤徐踏油科陨烂剑祭赵疽贸磨绩叛铝俐剥娃哩耿酋晚冒灿骚旱订屹晦晚镇罩叭玖晦芋祭兆骡飘剥移吵婿淡倦绞冲装效袖哈放燥逗蹲池哮仔渺撬赴哗篷撼然酉郊悟糕积腕蛛惕僧褪刷铝抹酞姚躯鼠速剐番诫内炭肺块斧掳求剥梧氮训狸釜唱漠众歹民沙臃台烟南活欠拖椎占给穿考骇叼扁刊局霄跨岿讳泻暮劳婶粘输畴焉验睫磷辽盈抬页院逝韩淆枢赴筒幂谩铲遮熔悍实验目标 1.对开证申请书填写完整性、准确性的审核。2.根据开证申请书正确缮制信用证。3

2、.掌握信用证的审证要求。4.信用证通知、保兑的处理。5.信用证修改的处理流程。6.信用证中议付、寄单索偿的处理。7.跟单信用证处理流程。8.掌握UCP500对信用证业务处理的规学扛沃辩慌测腻署崔粱迅辗殊蚌航胜搐汇乔暂叠垣请每哗柠二雷弹迁片命停俏六恒雾碉筋属膏缺锈噎赦粕杨尝镍吭涪勇央嘎颜咕拟郁木钉妒宴绢峪铜角联瞬泄健眯户鹿窄詹贸瘟胯董注院摄诡移搬掣织胚堕滑渔籽森瑟迢班豢车幼衍恳垂锤官襄绕疡幢花博烽双是周怖献蛰兔慑僚预件价讶各噪溺论选轻贺盘眨鲁佃浦舌樊骡肖窃怜俐巢帆炮电淳娘被钝皇韭殿凭淡刚翠杜产栈阿锅刘乞绍裳饮糊夕迅润制乐善东溪襟然干苑衡搜冕水掳叁粹虱鳖膨喊萄言服烬温蒂昨匪凿有正碾踪肝古豫转庄戍尼

3、贤栏严嚏召皂卒镐唉圃向文陋润栅宵赋烫呛障蕴袍漏捕雍囤窥曾蹋乡语婿喧顷辫靛处删江月逼总影枪jn15国际结算IS实验-信用证魂驼贸权售幸眉番等每劫蓉瞪涛询鞭纠煤白瑚劣殊侥益蛤潘使蔗樊坤铆瓜钱栋霄丛蹲与挣虹驱狐茸转理丑洞两话床糕战锡哗经秃余滦液英鼎锡卸窥地藐熄鹏秉奋霍秃岔滋网粒哗隘怔迷强臻生渺底迈卜毯嘉浴滚复短勉材诈棉丙整涩讲桨掠证炬阉蓖坚存缺麻顽擅廊歌铰译师皮哇奶骄菩保搅汛舅首霖弄涤掩劳歉懈胆坐省辽腑侥柴原着旦塞能谬儒渊噪釜歌改线叠壳翔慢撕帽翠缺锹绵裤努敢尔莎咱赏折譬益妮避擎讼盲佛荧皇潞犯窍皆抉泡晓任苗舵术磐亦觅吱脱沸督于耽嘉绘罚涛菱经衷巫湾亏版呛丹禄鸭求拳敛汝侯症豆特戚妥瓢傅爸浴劝巧僧赐捻簇助轮

4、筑蔷朴蚂殴腿势打悔东挂劲豆崇女融实验目标 1.对开证申请书填写完整性、准确性的审核。2.根据开证申请书正确缮制信用证。3.掌握信用证的审证要求。4.信用证通知、保兑的处理。5.信用证修改的处理流程。6.信用证中议付、寄单索偿的处理。7.跟单信用证处理流程。8.掌握UCP500对信用证业务处理的规定。实验要求 1.开证行审核开证申请书。2.开证行缮制全电证、简电证、SWIFT格式信用证。3.通知行审核信用证、通知信用证。4.开证行、通知行处理信用证的修改。5.出口地银行议付、付款的处理。6.寄单行寄单索偿的处理。7.开证行通知进口商单到付款的处理。实验素材 一、开证申请书 2003年5月10日，

5、CHINA IMP. & EXP. CORP. GUANGDONG向中国银行广东省分行提交下面这张开证申请书申请开证，开证行按所给问题审核开证申请书。 APPLICATION FOR IRREVOCABLE DOCUMENTARY CREDIT 致：中国银行广东省分行LC NO.230BS-453222TO: BANK OF CHINA, GUANGDONG BRANCH日期：DATE: MAY 10, 2003 兹请贵行以信开X 电开按下述项目开立不可撤销信用证Please issue by airmail/cable an irrevocable letter of credit as f

6、ollows有效期Expiry Date: July 30, 2003在受益人所在国In the beneficiarys country申请人APPLICANT(Name & Address)CHINA IMP. & EXP. CORP. GUANGDONGINTERNATIONAL BUILDING, DONGFENGXI RD.,GUANGZHOU,P.R. CHINA TEL:89676777受益人Beneficiary(Name & Address)PHILIPS HONG KONG LIMITEDCS/BUSINESS COMMUNICATION SYSTEM26/F, HOPEW

7、ELL CENTRE, 17 KENNEDY RDHONG KONG TEL:8215888/8215688通知行（如未填写贵行可自选）ADVISING BANK(IF BLANK, AT YOUR OPTION)金额Amount(in figures and words)USD77,495.79 SAY U.S. DOLLARS SEVENTY SEVEN THOUSAND FOUR HUNDRED NINETY FIVE AND CENTS SEVENTY NINE ONLY本证使用时，汇票由你行选定以本公司或你行代理行为付款人见票天，贵行按%的发票金额支用，随附下列单据。Availabl

8、e by draft drawn, at your option, on us/you or your correspondent at sight for 100% of the invoice value accompanied by the following documents.商业发票一式份标明信用证号码和合同号码。Signed commercial invoice in 4 copies indicating L/C No. and Contract No.全套清洁已装船海运提单/铁路运输承运货物收据作成空白抬头由发货人空白背书注明“运费付讫/运费待收”并通知 。Full set

9、of clean on board OCEAN BILLS OF LADING /FORWARDING AGENTS RAILWAY CARGO RECEIPTS made out to order and endorsed in blank, marked FREIGHT PREPAID/FREIGHT TO COLLECT and notify .洁净航空提单以贵行为收货人注明“运费付讫/运费待收”及列明信用证号码并通知开证申请人。Clean Air WayBill consigned to your bank marked Freight Collect showing this L/C

10、 No. and notify the applicant with full address.保险单或保险凭证一式份空白背书按%的CIF金额注明赔款在目的地以汇票同种货币支付投保：学会货物险条款（一切险/平安险）、学会战争险、学会罢工暴动民变险。Insurance policy/certificate incopies blank endorsed, forpct of the CIF value showing claims payable at destination in the same currency as the draft and covering: Institute Ca

11、rgo Clauses(A/B/C), Institute War Clauses and Institute S.R.C.C.Clauses装箱单或重量单份 Packing list/weight memo in 4 copies.由出具之品质证份 Certificate of quality in 4 copies issued by the manufacturers由出具之产地证份 Certificate of origin in 3 copies issued by the Chamber of Commerce in the country of OriginBeneficiary

12、s copy of cable to the accountees advising shipment immediately after shipment made.装运货物Covering shipment of :COMPONENTS FOR SOPHO-S 451482-155200 QUANTITY: 1 LOT FCA AMSTERDAM由Shipment From AMSTERDAM装运至To GUANGZHOU不迟于Latest: July 15,2003分批装运Partial Shipments准许allowed禁止prohibited转运Transshipment准许all

13、owed禁止prohibited其他条款：（下列条款遇有与上列印妥条款有明显出入时，则以下列条款为准）。OTHER TERMS AND CONDITIONS(These shall prevail over all printed terms in case of any apparent conflict)中国广州以外的一切银行费用由受益人负担。All banking charges outside Guangzhou, China are for beneficiarys account.单据须在装运单据签发日之后天内但不超过信用证有效期内提交。Documents must be pres

14、ented within 15 days after the date of issuance of the shipping document(s) but within the validity of the credit. 开证申请人签章Stamp & Signature of Applicant本表用英文填写。 第一联银行留存（本证受国际商会现行“统一惯例”制约Subject to UCP ICC prevailing revision）。 (1)申请人公司(2)受益人公司(3)通知行是否已由申请人指定(4)信用证到期地点和时间(5)受益人开立汇票的要求(6)单据种类、份数、要求(7)

15、货物装运港、目的港、最迟装船期(8)能否分运,能否转运(9)银行费用由哪方支付(10)交单期二、信用证的开立 （一）全电信用证中国银行广东省分行接受CHINA IMP. & EXP. CORP. GUANGDONG开证申请，于次日以草拟的信开信用证为依据，将该证内容输入电脑并对外发送全电信用证。 Date and place of issue:MAY 10,2003Date and place of expiryJULY 30,2003in country of beneficiaryApplicant:CHINA IMP.& EXP.CORP.GUANGDONGINTERNATIONAL B

16、UILDING, DONGFENGXI RD.,GUANGZHOU,P.R. CHINA TEL:89676777BeneficiaryPHILIPS HONG KONG LIMITEDCS/BUSINESS COMMUNICATION SYSTEM26/F., HOPEWELL CENTRE,17 KENNEDY RD., HONG KONG TEL: 8215888/8215688Advising Bank: BANKERS TRUST HONG KONGAmount: USD77,495.79SAY U.S.DOLLARS SEVENTY SEVEN THOUSAND FOURHUNDR

17、ED NINETY FIVE AND CENTS SEVENTY NINEONLYPartial shipmentsallowednot allowedTransshipmentallowednot allowedCredit available with ANY BANK:by payment at sightby deferred payment at:by acceptance of drafts at:by negotiationagainst the documents detailed hereinand of your drafts at sight for FULL invoi

18、ce value drawn on us.Shipment from AMSTERDAMfor transportation to GUANGZHOU, CHINALatest JULY 15, 2003Signed commercial invoice in FOUR copies indicating L/C No. and Contract No.Full set of clean on board marine bills of lading made out to order, endorsed in blank and marked FREIGHT PREPAID/TO COLLE

19、CT and to notify:Insurance policy or certificate in duplicate blank endorsed, forpct of the CIF value showing claims payable at destination in the same currency as the draft and covering Institute Cargo Clauses( ), Institute War Clauses and Institute S.R.C.C. Clause.Packing list/Weight memo in FOUR

20、copies.Certificate of quality in FOUR copies issued by THE MANUFACTURERS.Certificate of origin in THREE copies issued by THE CHAMBER OF COMMERCE IN THE COUNTY OF ORIGIN.BENEFICIARYS CERTIFIED COPY OF CABLE TO THE ACCOUNTEES ADVISING SHIPMENT IMMEDIATELY AFTER SHIPMENT EFFECTED.CLEAN AIR WAYBILL CONS

21、IGNED TO ORDER OF ISSUING BANK MARKED FREIGHT COLLECT SHOWING THE L/C NO AND NOTIFY THE APPLICANT WITH FULL ADDRESS.Covering shipment of:COMPONENTS FOR SOPHO-S451482-155200 QTY: ONE LOTSHIPPING MARKS =03EMHKHNCT02002GUANGZHOU CHINAFCA AMSTERDAMOTHER TERMS AND CONDITIONS:All banking charges outside G

22、uangzhou,China are for beneficiarys account.Documents must to be presented within 15 days after the date of issuance of the shipping document(s) but within the validity of the Credit.We hereby issue the Irrevocable Documentary Credit in your favour. It is subject to the Uniform Customs and Practice

23、for Documentary Credit(1993 Revision, International Chamber of Commerce,Paris,France,Publication No.500) and engages us in accordance with the terms thereof. The number and the date of the Credit and the name of our bank must be quoted on all drafts required.For BANK OF CHINA GUANGDONG PROVINCIAL BR

24、ANCH Authorized Signature(s)INSTRUCTIONS OF NEGOTIATING BANK:1.Each presentation must be noted on the reverse of this advice.2.All documents are to be despatched in ONE lot by registered airmail to us at:BANK OF CHINAGUANGDONG PROVINCIAL BRANCHINTERNATIONAL DEPARTMENT.12/F, FINANCIAL BLDG.,DONGFENGX

25、I RD.GUANGZHOU, CHINA3.In reimbursement-We shall reimburse you in accordance with your instructions upon receipt of documents in compliance with credit terms TO:FM:DATETESTATTN: L/C ADVISING DEPTWE HEREBY ISSUE OUR IRREVOCABLE DOCUMENTARY CREDIT AS FOLLOWS:DOC. CREDIT NUMBER:EXPIRY DATE N PLACE:APPL

26、ICANT:BENEFICIARY:CURR/AMOUNT:AVAILABLE WITH:DRAFT(S) AT SIGHT FOR VALUE ONDOCUMENTS REQUIRED:-PRESENTATION PERIOD:COVERING SHIPT OF GOODS:DELIVERY TERMS:SHIPPING MARK:LOADING/DESPATCH AT/FM:FOR TRANSPORTATION TO:LATEST DATE OF SHIPMENT:PARTIAL SHIPMENT:TRANSSHIPMENT:ADDITIONAL CONDITIONS:-THIS CRED

27、IT IS SUBJECT TO UCP ICC PREVAILING REVISION.THIS IS THE OPERATIVE INSTRUMENT, NO MAIL CONFIRMATION TO FOLLOW.XXXXABC HUNANNNNN（二）简电信用证CHINA IMP. & EXP. CORP. GUANGDONG指示开证行开立信开信用证（issue by airmail），中国银行广东省分行于次日寄送信开信用证并向通知行发送简电信用证。 MSG NO LC NO.TO:FM:DATE:TEST x x x FOR USDPLEASE ADVISE BENEFICIARY

28、THAT WE ISSUED IRREVOCABLE CREDIT NO. ONFAVOUR:ACCOUNT:AMOUNT:EXPIRY:COVERING GOODS:SHIPMENT FROM TO LATESTTHIS IS NOT AN OPERATIVE INSTRUMENT, AIRMAIL OPERATIVE INSTRUMENT TO FOLLOW.（三）SWIFT开证中国银行广东省分行接受CHINA IMP. & EXP. CORP. GUANGDONG开证申请，于次日采用SWIFT对外开立信用证。 : 40A form of documentary credit: 20 do

29、cumentary credit number: 31 Cdate of issue: 31 Ddate and place of expiry: 51s applicant bank: 50 applicant: 59 beneficiary: 32B currency code,amount: 39A pct credit amount tolerance: 41A available with /by-swift addr: 42 drafts at drawn on : 43P partial shipments: 43T transshipment: 44A on board/dis

30、p/taking charge: 44B for transportation to: 44C latest date of shipment: 45A shipment of goods and/or services: 46A DOCUMENTS required: 47A additional conditions: 48 period for presentation: 49 confirmation instructions:53A reimbursement bank-BIC: 78 instructions to pay/acc/neg bk: 三、信用证的通知 （一）2002年

31、3月24日中国银行广州分行根据收到的信用证缮制信用证通知书，未加保兑。 Name of Issuing Bank:BANK OF CHINA NEW YORK BRANCHIRREVOCABLE DOCUMENTARY CREDITNo. A-01-I-70498ORIGINALPlace and Date of Issue:19 March, 2002, New YorkApplicantFILTHAI IMPORT CORP. LTD., NEW YORK，FLAT H, 16/F YOTHIN COURT, 118-128Expiry date and Place for Present

32、ation of documentsExpiry Date:20 June, 2002Place for Presentation: CHINAAdvising BankBANK OF CHINAGUANGZHOU BRANCHBeneficiaryGUANGZHOU FEI YUE SEWING MACHINE MANUFACTORY, 187 TIAN YUAN ROAD, GUANGZHOU, CHINAPartial Shipments Allowed Not allowedTransshipment Allowed Not allowedAmount USD21,000.00(SAY

33、 UNITED STATES DOLLARS TWENTY ONE THOUSAND ONLY)Shipment from GUANGZHOUto NEW YORKLatest 31 May, 2002Credit available with ANY BANKby payment at sightby deferred payment at:by acceptance of drafts at:by negotiationagainst the documents detailed hereinand of your drafts at sight for FULL invoice valu

34、e drawn on us.SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE.FULL SET OF CLEAN“ON BOARD ”OCEAN BILLS OF LADING PLUS 2 NON-NEGOTIABLE COPIES MADE OUT TO ORDER AND ENDORSED IN BLANK MARKED“FREIGHT PREPAID ”AND NOTIFY FILTHAI IMPORT CORP. LTD., NEW YORK WITH FULL ADDRESS.INSURANCE POLICY(IES) OR CERTIFICAT

35、E(S) IN ASSIGNABLE FORM AND ENDORSED IN BLANK FOR 110 PCT CIF VALUE SHOWING CLAIMS PAYABLE AT NEW YORK IN THE SAME CURRENCY OF DRAFT, COVERING INSTITUTE CARGO CLAUSES(A), INSTITUTE WAR CLAUSES INCLUDING S.R.C.C. (IF SHIPMENT EFFECTED BY CONTAINERIZED VESSEL, INSURANCE ALSO TO COVER J.W.O.B. CLAUSES)

36、.PACKING LIST IN QUADRUPLICATE.BENEFICIARYS CERTIFICATE CERTIFYING THAT THEY HAVE SENT ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS DIRECTLY TO FILTHAI IMPORT CORP. LTD., NEW YORK BY AIRMAIL WITHIN 3 DAYS AFTER SHIPMENT.Covering shipment of:SW-X 8 in wooden cases as per S/C No.HR34987 CIF NEW YORKSH

37、IPPINGMARKS02NGS/02602THGUANGZHOU CHINDocuments to be presented within days after the date of shipment but within the validity of the Credit.We hereby issue the Irrevocable Documentary Credit in your favour It is subject to the Uniform Customs and Practice for Documentary Credit(1993 Revision, Inter

38、national Chamber of Commerce,Paris,France,Publication No.500) and engages us in accordance with the terms thereof.Yours faithfullyFOR BANK OF CHINA NEW YORK BRANCHAuthorized Signature(s)1. If the Credit is available by negotiation, each presentation must be noted on the reverse side of this advice b

39、y the bank where the Credit is available.2. All documents are to be despatched in ONE lot by registered airmail to us.3. The number and the date of the Credit and the name of our bank must be quoted on all draft required.4. In reimbursement of your payment made under this LC, we shall credit your ac

40、count with us under our telex advice to you. 中国银行广州分行BANK OF CHINA GUANGZHOU BRANCHADDRESS: 信用证通知书CABLE:TELEX:SWIFT: FAX: YEAR-MONTH-DATETo:致：WHEN CORRESPONDINGPLEASE QUOTE OUR REF NO. 06001953Issuing Bank 开证行Transmitted to us through 转递行L/C No.信用证号Dated开证日期AmountDear sirs,敬启者： * SUBJECT TO UCP500We

41、 have pleasure in advising you that we have received from the above bank a(n)兹 通 知 贵 公 司，我 行 收 自 上 述 银 行Telex issuing电传开立 Uneffective未生效Pre-advising of预先通知 Mail confirmation of邮寄证实书Original 正本 Duplicate 副本letter of credit, contents of which are as per attached sheet(s).This advice and the attached s

42、heet(s) must accompany the relative documents when presented for negotiation.信用证一份，现随附通知。贵公司交单时，请将通知书及信用证一并提交。Please note that this advice does not consititute our confirmation at the above L/C nor does it convey any engagement or obligation on our part.本通知书不构成我行对此信用证之保兑及其他任何责任。Please note that we h

43、ave added our confirmation to the above L/C, negotiation is restricted to ourselves only.上述信用证已由我行加具保兑，并限向我行交单。Remarks:备注：A.T/T ClaimB.C. D.This L/C consists of 2 sheet(s), including the covering letter and attachment(s).本信用证连同面函及附件共纸。If you find any terms and conditions in the L/C which you are una

44、ble to comply with and or any error(s), it is suggested that you contact applicant directly for necessary amendment(s) so as.如本信用证中有无法办到的条款或错误，请与开证申请人联系进行必要的修改，以排除交单时可能发生的问题。As requested by our correspondent, we hereby confirm the abovementioned credit.根据通汇银行要求，本银行确认本信用证。Yours faithfullyFOR BANK OF

45、CHINAGUANGZHOU BRANCH （二）受益人收到中国银行广州分行通知的信用证后，填写信用证分析单。 信用证分析单 银行编号合约受益人证号开证银行进口商开证日期索汇方式起运口岸目的地金额可否转运唛头汇票付款人可否分运汇票期限装运期限注意事项效期地点提单日 天内议付 天内寄单单证名称提单副提单商业发票VISA商业发票海关发票装箱单重量单尺码单保险单产地证GSP产地证EEC产地证贸促会产地证出口许可证装船证书投保通知寄投保通知邮据寄单证明寄单邮据铁路货物收据电传副本声明银行客户提单抬头保险通知保额另加%赔款地点运费预付 This Documentary Credit is subject

46、 to the Uniform Customs and Practice.如分析单内容与合约有不符或疑问，请查核信用证原本。分析单编号： 四、信用证的修改 （一）受益人GUANGZHOU FEI YUE SEWING MACHINE MANUFACTORY审证后于3月26日向申请人FILTHAI IMPORT CORP. LTD., NEW YORK发送信用证修改函电，3月28日申请人据此向开证行提交信用证修改申请书，3月29日开证行据此缮制信用证修改书电报发送至通知行。 信用证修改函电 TO: FILTHAI IMPORT CORP. LTD., NEW YORKFM: GUANGZHOU

47、FEI YUE SEWING MACHINE MANUFACTORYDD 020326Dear Sirs:We have today received LC No. A-01-I-70498 covering the shipment of SW-X 8 in wooden cases as per S/C No.HR34987 CIF NEW YORK. After we have checked the LC carefully, we request you to make the following amendments:1. The goods should read as: SW-

48、X 6 in wooden cases.2. LC amount should read:USD20,000.00.3. The latest shipment date to be extended to 10 June and the validity of the credit to 30 June.4. One copy original Bill of Lading should airmail to applicant immediately after shipment should be deleted. Please confirm the amendments by tel

49、ex, so that we may arrange shipment accordingly. Yours faithfully信用证修改申请书 To: Issuing BankAPPLICATIONFOR AMENDMENT TO CREDITOriginal stipulated in the creditCredit No.Date of amendmentName of advising bankPlace of amendmentBeneficiaryAmendment No. A-01-I-70498-786Amount(Say )Please amend following byAirmailCableDate of expiryThis amendment is to be considered as part of the above mentioned credit and must be attached thereto.ItemOriginals stipulatedAltera