2023学年完整公开课版信用证审核

CONTRACTNO.NB5476DATE:DEC.15,2008SELLER:NINGBOTRADINGCORPORATIONBUYER:COPENHAGENIMPORTCOMPANYNAMEOFCOMMODITY:WRITINGPAPERTYPE501QUANTITY:150METRICTONSUNITPRICE:GBP97.00PERM/TCIFCOPENHAGENAMOUNT:GBP14550.00SHIPMENT:FROMCHINAPORTTOCOPENHAGENNOTLATERTHANMAR.31,2009WITHPARTIALSHIPMENTANDTRANSSHIPMENTALLOWEDINSURANCE:TOBEEFFECTEDBYTHESELLERAGAINSTALLRISKSANDWARRISKFOR110%OFTHEINVOICEVALUEPAYMENT:BYIRREVOCABLE,SIGHTL/C,TOREACHTHESELLERONEMONTHBEFORETHETIMEOFSHIPMENT.THEL/CSHALLBEVALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMENT.LETTEROFCREDITTO:BANKOFCHINANINGBOFROM:COPENHAGENBANKWEHEREBYOPENOURREVOCABLELETTEROFCREDITNO.11235ISSUEDJAN.4,2009BENEFICIARY:COPENHAGENIMPORTCOMPANYAPPLICANT:NINGBOTRADINGCORPORATIONAMOUNT:USD14550.00(SAYU.S.DOLLARSONETHOUSANDFOURHUNDREDANDFIFTY-FIVEONLY)DESCRIPT.OFGOODS:150M/TWRITINGPAPERTYPE502ATGBP97.00PERM/TCIFCOPENHAGENASPERS/CNO.NV5476PARTIALSHIPMENT:NOTALLOWEDTRANSSHIPMENT:ALLOWEDPORTOFLOADING:COPENHAGENLATESTDATEOFSHIPMENT:MAR.31,2009DRAFTSTOBEDRAWNAT30DAYSAFTERSIGHTONUSANDACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS+COMMERCIALINVOICEINTRIPLICATE+PACKINGLISTINTRIPLICATE+BILLOFLADINGINTRIPLICATEMADEOUTTOORDERQUOTINGL/CNO.112235,MARKEDFREIGHTCOLLECT…+ONEORIGINALMARINEINSURANCEPOLICYORCERTIFICATECOVERINGALLRISKSFOR120%OFTHEINVOICEVALUEWITHCLAIMSPAYABLEINCOPENHAGENINCURRENCYOFDRAFTS…THISL/CISVALIDATOURCOUNTERUNTILAPR.15,2009PAYMENT:BYIRREVOCABLE,SIGHTL/C,TOREACHTHESELLERONEMONTHBEFORETHETIMEOFSHIPMENT.THEL/CSHALLBEVALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMENT.一、信用证的审核及审核时应注意的问题1.通知行对信用证的审核要点（1）开证行的政治背景和态度。如是否对我国保持友好的态度。（2）开证行的资信情况。

（3）查核密押(电开)、印鉴（信开），以确认信用证的真伪。（4）信用证的保证条款。如责任文句是否明确，偿付路线是否可以接受。（注意：通知行审核后，应在信用证上加批注，受益人要对银行的批注予以重视。）2.出口人对信用证的审核要点（1）信用证的种类。如合同中是IRREVOCABLE，L/C中是REVOCABLE。（2）信用证的金额与币制。金额与币制是否与合同一致，大、小写是否一致，单价与数量的乘积是否与总金额一致等。如合同中的货币是GBP，L/C中的货币是USD；大写金额错误。（3）信用证的有效期、装运期、交单期及到期地点。如到期地点不应是ATOURCOUNTER①有效期：是指受益人向银行提交单据的最后日期。受益人应在有效期之前或当天向银行提交单据。未规定有效期的信用证是无效的。②装运期：是指受益人装船发货的最后期限。受益人应在最后装运日期之前或当天装船发货。信用证可不规定装运期，最迟装运期可理解为与信用证的有效期同一天。③交单期：信用证中规定的一个在装运日期后一定时间内向银行交单的期限。若没有规定此期限，根据UCP规定，银行将不接受晚于装运日后21天提交的单据，但无论如何，必须在信用证的有效期内提交。（注意：装运期与有效期的间隔约为10-15天）④到期地点：受益人向银行提交单据的地点。信用证的到期地点一般规定为受益人所在地。如果国外开来的信用证的到期地点在开证人所在地，