国际结算 教学课件 Chapter 8 uments under the Credit 信用证项下的单据.ppt

1、Documents under the Credit 信用证项下的单据,Chapter 8,In this chapter, you will learn,Some issues relating to documents under the credit: principle Some major documents used in documentary credit Sample,出单人的要求。不能用“第一性”、“著名”、 “有资格”、“独立”、“官方”、“有能力”、“当地”等模糊表示用于出单人前。 单据正副本规定。正本单据上必须有“正本”字样，并有出单人签名；副本单据上有“副本”字样，

2、如果无“正本”或“副本”表示的，视作为副本单据处理，副本单据无须签名。 签字。单据的签字可以用手签，盖章，穿孔，或机器、电子签字等多种形式。 单据开立日期。所有单据，必须在信用证开立后至到期前开立，商业发票的时间可以早于信用证开立的时间。装船日必须晚于保单日，汇票开立的日期一般为议付日。 银行按单单一致、单证一致审核单据。 银行审核单据时，按照“实质性相符”原则进行审单。,Commercial invoice,certificates,Insurance documents,Bill of exchange,Bill of lading,可早于 开证日期,应早于 提单日期,一般为 议付日期,P

3、resentation date,L/C expiry,L/C Date,单据最迟签发日,The date of documents,Bill of exchange,document,品质检验证,兽医检验证,数量检验证,黄曲霉素检验证,卫生检验证,健康检验证,分析检验证,植物检疫检验证,Invoice,Shipping documents,Packing list,Cert. analysis,C/O form A,Cert. Of origin,Insurance documents,Consular invoice,Commercial invoice,Certificate of in

4、spection,Weight meno,Customs invoice,Insurance policy,Insurance cert.,Combined cert.,Cover note,Airway bill,Bill of lading,Road/railway/river bill,Post parcel receipt,.Types of documents,1.Commercial invoices,1.The commercial invoice is the key accounting document describing the commercial transacti

5、on between the buyer and the seller.,商业发票是全套单据的中心，其他单据如运输单裾，保险单据和包装单等都是支持商业发票的货物而开立的,1.Commercial invoices,Experimental book,P108,2.L/C requires: “Signed commercial Invoice in _copies indicating L/C No.and Contract No.（一式份签字发票，标明信用证号码和合同号码）,3.Checking,2.Bill of lading,1.A bill of lading is a documen

6、t issued by a carrier to a shipper（Consignor), signed by the captain, agent, or owner of a vessel. 2. Basic functions 1）As a receipt of the goods 2）As evidence of contract for carriage 3）As a quasi-negotiable document 4）As document of title,承运人,托运人,3.L/C requires： “Full set of clean on board Bill of

7、 lading made out toorderwith blank endorsed,marked with “Freight prepaid /paid /to collect,notifying_” （全套的、清洁的、已装船提单，空白抬头 、空白背书，写明运费预付已付/待收，被通知人为）P216,4. Checking Consigned to: Bank of China On board;,Experimental book, P109,clean B/L,A clean B/L is one, which bears no clause or notation, which exp

8、ressly declares a defective condition of the goods and/or the packaging.,some points when examining the transport documents.,清洁单据。 已装船单据。 全套正本单据。 装船时间在信用证规定的最迟装船期内。 根据不同的价格条件，写明运费支付情况。 收货人不能是银行。 提单日期必须晚于保险单据日期。 提单的分运与转运应符合信用证的规定,3.Insurance documents,2.Checking,Experimental book,P110,1.信用证中关于保险单据的要求 Insurance Policy/Certificate in _copies for _% of the invoice value showing claims payable in _in currency of the draft,blank endorsed,covering（保险单保险凭证一式份，投保金额为发票金额的，索赔地点，币别与汇票币别一致，空白背书，投保险）,Bill of exchange,Credit,横审,纵 审,Credit UCP500,发票,Met