外贸单证业务培训大全.pdf

外 贸单 证国际商务系伍小梅湖南外贸职业学院湖南对外经济贸易职业学院第一节外贸单证简介几个基本概念一、什么是外贸外贸就是跟外国人做生意。二、出口外贸的整个过程是怎样的？谈生意-父货-拿钱一向有此部门报告交易情况湖南对外经济贸易职业学院三、为什么要报告交易情况呢？主要向四个部门打交道：a.进出口商品检验检疫局：交货前 请他们验货，并出具品质证书。这个过 程叫“商检”。b.海关：商检以后，向海关申报出 口，然后运出去。这个过程叫“报 关”。c.外汇管理局：收到钱以后向外汇 管理局报告。这个过程叫“核销”。d.国税局:湖性回帙后申报，取得退3匚 AM/r、A、L 11*1t ill/、Lt-1*5/“第二节：什么是外贸单证外贸是什么？外贸，就是买卖一堆纸片。在外贸行业，这叠纸片统称“单证”，通常由下列 文件组成：1.提货单，简称提单，英文叫Bill of loading,行话B/L”。货运公司都有自己样式的提单,但大同小异，一般 一式六份，三份正本（打印有ORIGINAL字样）和 三份副本（打印有COPY字样）。湖南对外经济贸易职业学院2.商业发票(Commercial Invoice)。跟咱 们国内所说的发票概念完全不同，外贸 中的发票，是货物的卖方自己编制的一 份单据，上面写明了这批货物的品名、数量、单价、总值、买卖双方等。作用 就类似于该批货物的身份介绍信。3.装箱单(Packing List)。与商业发票 一类，也是货物的卖方自己编制，主要 用于描述货物的包装情况，包括品名、湖南对外经济贸易职业学院数量（个数或箱数）、重量（净重毛 重）、体积、买卖双方等。同样英文 写成，格式不拘。4.其它说明货物情况的文件，如证明 货物品质的检验证书、证明产地的产 地证书等。树立起外贸“单证第一”的观念湖南对外经济贸易职业学院第三节信用证（上）一、为什么要用信用证？信用忧虑。举例：国际贸易与菜市场买西瓜的区别由此产生：为了证明买方信用，让卖方能 放心备货有信心收回货款，双方于是要求 银行做中间担保人，让买方银行开出能证 明买方信用的证明书信用证。湖南对外经济贸易职业学院二、信用证是什么呢？它列明了交易事项条款要求，由银 行居中做担保，卖方拿到信用证以后，只要按照信用证的要求交货并准备好信 用证上规定的所有单证，交给银行，就 能安全顺利拿到货款。举例：买方是一个美国公司，开户行是 花旗银行；卖方是一家东莞工厂，开户 行是中国银行。湖南对外经济贸易职业学院。信用证的流转程序：美国公司向花旗银行提出开证申 请；花旗银行接收申请，开立信用证，并传递给中国银行；中国银行接到信用 证以后，通知东莞工厂，并把信用证交 给东莞工厂；东莞厂据以备货制单，完 成交货后，把全套单证交给中国银行。中国银行审核无误后，可以直接付款给 东莞厂，或者暂不付款而将全套单证转 交给花旗银行，由花旗银行付款。湖南对外经济贸易职业学院在这个例子中：1.美国公司申请开立信用证，叫做“申 请人 Applicant”。2.花旗银行开立信用证，叫做“开证行 Opening/Issuing Bank”。3.东莞厂因为受益于信用证的付款保 障，叫做“受益人Benificiary”。4.中国银行接到的信用证，并通知东 莞厂，叫做“通知行Advising/Notifying Bank”5.如果中国银行直接付款给东莞厂，就叫做“议付行暇1 疝琪jng Bank”6.花旗银行最终承担付款责任，叫做“偿付行Paying/Reimbursing Bank”。什么是信用证的“不符点”？银行在判断交易是否有效的时候，就 是根据信用证上的要求来审核单据的。单据不符合信用证上的要求，行话叫做“不符点，而一旦有不符点，信用证对于卖方的 付款保证即告失效。接下来的处理就有 几种：湖南对外经济贸易职业学院1.银行征询买方意见，如果买方不介意 这个不符点，那么信用证照旧履行,支付货 款，但是要扣几十美金甚至上百美金的罚 款。这种罚款就叫做不符点扣款，其金 额在信用证中会预先声明。2.买方不接受不符点。那么银行就拒绝 支付货款，即行话的“拒付”。把单证退回 卖方，卖方自行处理货物。3,买方愿意接受不符点，但是要求扣 款。于是买卖双方另行协商。湖南对外经济贸易职业学院为了避免退货返运的损失，卖方常常会息事宁 人，同意扣款。于是银行根据双方协商结果，支付余款给卖方。小结：所以，信用证用得好，咱们货款就有保 证；处理不当，反而深受其误，不可不谨慎对 待。谨慎对待的意思有两层，一是在信用证开 出之前仔细审核，确保各项单证要求合理可 行；二是在根据信用证备货交货缮制单证的时 候，树立信用证至上、单证第一的观念，严格 照办。湖南对外经济贸易职业学院第四节信用证（中）一、信用证“可信”与否，最基本的衡量标准有 三个：知名大银行开立、单证要求合理可 行、无“软条款”。a.知名大银行开立b.单证要求合理可行所谓“单证要求合理可行、指的是信用 证中要求的单据，特别是由第三方机构如 商检局、货代等出具的单据，咱们是否都 能按时、按量取得。湖南对外经济贸易职业学院C.破解“软条款”举例：以下条款哪些是软条款呢？a.信用证中规定“货物付运前须经买方检验并出具检验 报告”b.“船期航线由开证巾请人（即买方）通知，随附买方 航线确认”c.”正本提单之一直接寄交申请人（即买方）”湖南对外经济贸易职业学院O识别信用证“软条款”的诀窍：一是确保客户没有付款取得单证之前（行话叫赎单）无法提货。“提单径交买 方”之类的显然就是软条款了；二是确保“制单不求人。确切地说是“不求 客户，也就是信用证中不要规定由买方 签署出具什么单证，所有的单证，都有 咱们出口商自己缮制，或由官方机构，或货运公司出具。凡是违反这一点的，均可视为软条款，比如“买方检验报告”、“买方装运通知”等等。湖南对外经济贸易职业学院第五节信用证（下）信用证及信用证通知书一、如何看信用证？信用证的项目：固定格式为编号 条款属性条款内容31D DATE AND PLACE OF EXPIRY：25/11/2005CHINA湖南对外经济贸易职业学院二、如何审核信用证？1.先看受益人（也就是你）的名称地址是否完 整无误，这可不能有错别字，否则付款到帐有 麻烦，而且因为与你的印鉴不符合，无法制作 出口单证。2.看货物品名描述是否过于简单。客户常常在 信用证中简略品名，有时候过于笼统，会影响 到相关商检单证的出具。3.核对货物数量和总金额是否相符。实务中 常有部分预付款、部分信用证结算的操作，这 时候往往出现货物足额可只显示部分金额的情 vi-r 湖南对外经济贸易职业学院4.交货期是否赶得上，交单期是否合 理。常见的交单期一般给15天以上，不 过香港或日韩东南亚国家的信用证有时 候只给12天甚至更短，要考虑清楚。还有一个特别容易犯的错误，就是 要求客户修改交货期或交单期的时候，一定要相应修改信用证有效期。5.费用分摊是否合理。O不符点扣款。湖南对外经济贸易职业学院回顾信用证相关内容:信用证就是客户银行开出来的，保证客 户付款的文件，文件中详细规定了交货 的要求及相关的单据。2.交货后，把全套单据连同信用证交给银 行，就能取得货款。3.通过条款编号，可以迅速看懂信用证的内容。湖南对外经济贸易职业学院第六节：信用证全张样单解析MT7OOI3-ISSUEI4 OF A DOCUMENTARYCREDITI5-SEQUENCE OF TOTALI6 27I7:1/1 18FORM OF DOCUMENTARY CREDITI9 40A:IRREVOCABLEI1OTRANSFERABLEI11DOCUMENTARY CREDIT NUMBERI12 20:LC51G4CO87333324I13DATE OF ISSUEI14 31C:O41119I15DATE AND PLACE OF EXPIRYI16 31D:050130 CHINAI17APPLICANTI18 50:HOPE TRADING EST.,P.O.BOX 0000 DAMMAN 314915SAUDI ARABIATEL:88888888I19BENEFICIARYI2O 59:XYZ CORPORATIONNO.2335 TAIPING ROAD,QINGDAO,CHINATEL:[phone]l21CURRENCY CODE,AMOUNTI22 32B:USD26693,86I23PERCENTAGE CREDIT AMT TOL.I24 39A:O5/O5I25AVAILABLE WITH I26BY.I2741D:ANY BANK INCHINAI28BY NEGOTIATIONI29湖南对外经济贸易职业学院DRAFTS ATI3O.OF THE INVOICE VALUEI32DRAWEEI33BANQUE SAUDI FRANSII35PARTIAL SHIPMENTI36TRANSHIPMENTI3842C:ATSIGHTI31 FOR 100 PCT42D:BSFRSARIAESTI3443P:NOT ALLOWEDI3743T:ALLOWEDI39LOADING/DISPATCH/TAKING IN CHARGE/FMI4O44A:ANY CHINESE PORTI41FOR TRANSPORTATION TO.I4244B:DAMMAN PORT,SAUDI ARABIAI43LATEST DATE OF SHIPMENTI4444C:O41215I45DESCRIPTION OF GOODS/SERVICESI4645A:FROZEN CHICKEN BREASTCIFMEAT,A GRADE,PACKING:1KG X 12/CARTON,UNIT PRICE:USD1800.00/MTHAMBURG,GERMANY湖南对外经济贸易职业学院QUANTITY:2000CARTONS/24MTSDOCUMENTS REQUIRED:I47 46A:MANUALLY SIGNEDI48 COMMERCIAL INVOICEI49 IN 5 COPIESI505 THE ORIGINAL MUST BE CERTIFIEDI51 BY CHAMBER OF COMMERCEI52 AND LEGALIZEDI53 BY SAUDI CONSULATE/EMBASSYI54 IN CHINA.THE COMMERCIAL INVOICE MUST SHOW THAT:THE GOODS ARE LESS THAN 30 DAYS OLD AT THE TIME OF LOADINGNAME OF THE COUTRY OF ORIGIN TO BE SHOWED CLEARLY ON EACH POLYBAG AND ON EACH OUTER MASTER CARTONI55FOB VALUE,FREIGHT CHARGES SEPARATELY AND TOATL C AND F VALUEI56FULL SETI57 INCLUDING 2 NON-NEGOTIABLE COPIESN58)OF CLEANI59 ON BOARDI60 OCEAN BILLS OF LADINGI61 MADE OUTI62 TO ORDERI63 AND BLANK ENDORSEDI645 MARKEDI65 TREIGHT PREPAIDR66 NOTIFYINGI67 APPLICANT.I68 THE BILL OF LADING MUST SHOW THE FOLLOWING:(A)THE NAME,FULL ADDRESS AND TELEPHONE NUMBER OF SHIPPING AGENT AT THE PORT OF DISCHARGE.I69(B)THE AGE OF THE VESSEL AND ITS YEAR OF BUILTJ I70(C)THE SEAL NUMBER(S)I71 OF THE FCLI72 REEFER CONTAINER(S)I73.湖南对外经济贸易职业学院A CERTIFICATEI74 ISSUED AND SIGNED BY THE OWNER,AGENT,CAPTAIN OR COMPANY OF THE VESEL/PLANE/TRUCKI75 APPENDED TO THE BILL OF LADING/AIRE WAYBILL/TRUCK WAYBILL LEGALIZED BY SAUDI EMBASSY/CONSULATE I76STATING:(1)NAME OF VESSEL.PREVIOUS NAME.(IN CASE OF SEA),NAME OF PLANE/FLIGHT NO.(IN CASE OF AIR),NAME OF THE TRUCK COMPANY/TRUCK NO.(INCASE OF LAND),(2)NATIONALITY OF VESSEL/PLANE/TRUCK.(3)OWNER OFVESSEL.(IN CASE OF SEA)OWNER OFPLANE/COMPANY.(IN CASE OF AIR)OWNER OFTRUCK/COMPANY.(IN CASE OF LAND),(4)VESSEL/PLANE/TRUCK WILL CALL OR PASS THROUGH THE FOLLOWING PORTS/AIRPORTS/BORDERS ENROUTE TO SAUDI ARABIA:1.2.3.4.(PLEASELIST PORTS/AIRPORTS/BORDERSI77)湖南对外经济贸易职业学院THE UNDERSIGNED(THE OWNER,AGENT,CAPTAIN OR COMPANY OF THE VESSEL/PLANE/TRUCK)ACCORDINGLY DECLARES THAT THE INFORMATIONS PROVIDED(IN RESPONESES TO 1 TO 4)ABOVE ARE CORRECT AND COMPLETE AND THAT THE VESSEL/PLANE/TRUCK SHALL NOT CALL AT OR ANCHOR ON ANY OTHER PORTS/AIRPORTS/BORDERS OTHER THAN THAT MENTIONED ABOVE ENROUTE TO SAUDI ARABIA.WRITTEN ON THE.DAY/MONTH/YEARSAUDI EMBASSY/CONSULATE SIGNATURE OF VESSELS SEAL AND SIGNAURE/PLANES/TRUCKS OWNERAGENT,CAPTAIN湖南对外经济贸易职业学院THIS CERTIFICATE IS NOT REQUIRED IF SHIPMENT IS EFFECTEDON NATIONAL SHIPPING COMPANY OF SAUDIARABIA ORUNITED ARAB SHIPPING CO.(SAG)OR SAUDIARABIANAIRLINES.I78PACKING LIST I79IN 3 COPIESI80CERTIFICATE OF QUALITY I81ISSUED BYCIQI82,STATING THAT THE GOODS ARE UP TO EU STANDARDSCERTIFICATE OF ORIGIN FORM AI83 ISSUED BY CIQ湖南对外经济贸易职业学院CERTIFICATE OF ORIGINI84 ISSUED BY CHAMBER OF COMMERCEI85 IN THE NAME OF APPLICANT IN ONE ORIGINAL PLUS TWO DUPLICATESI86,THE ORIGINAL MUST BE CERTIFIED BY CHAMBER OF COMMERCE AND LEGALIZED BY SAUDI CONSULATE/EMBASSY IN CHINA STATING THE COUNTRY OF ORIGIN,NAME AND FULL ADDRESS OF THE MANUFACTURER/PRODUCERI87 AND SHIPPER,CONFIRMING THAT THE GOODS RELEVANT TO THIS L/C ARE OF CHINESE ORIGIN.湖南对外经济贸易职业学院ONE COPY OF FAXI88 SENT TO THE APPLICANT ADVISING SHIPMENT IN DETAILS WITHIN 5 WORKING DAYSI89 OF SHIPMENT IS MADE.A TRANSMISION REPORTI90 IS ALSO REQUIRED.HALAL SLAUGHTERING CERTIFICATEI91 IN ONE ORIGINAL PLUS ONE DUPLICATE CERTIFIED BY CHAMBER OF COMMERCE AND LEGALIZED BY SAUDI EMMBASSY/CONSULATE IN CHINA SHOWING/EVIDENCING THE FOLLOWING:PRODUCTION/EXPIRY DATES OF GOODSI92 SLAUGHTERING DATE湖南对外经济贸易职业学院CERTIFICATEI93 ISSUED BY OWNER,MASTER OR AGENTS STATING THAT THE CARRYING VESSEL WAS BUILT IN(INDICATE THE YEAR OF BUILT)AND IS NOT EXCEEDING 15 YEARS OF AGE AT THE DATE OF LOADING AND THAT ITS CARGO GEAR ARE SUITABLE TO DISCHARGE AT SAUDI ARABIAN PORT.OTHERWISE,A CERTIFICATE FOR CARGO GEAR AND TACKLE VALID AS AT THE DATE OF LOADING SHOWING THE AGE OF THE VESSEL AND ITS YEAR OF BUILT ISSUED BY ONE THE FOLLOWING SOCIETIES,ORIGINAL OR COPY OF WHICH MUST ACCOMPANY THE DOCUMENTS PRESENTED FOR NEGOTIATION:湖南对外经济贸易职业学院AMERICAN BUREAU OF SHIPPING HELIENIC REGISTER OF SHIPPING VERITASLLOYDS REGISTER OF SHIPPING LLOYDREGISTRO ITALIANO NAVALE KOREAN REGISTER OF SHIPPING STATKOWBUREAU VERITAS DET NORSKEGERMANISCHERNIPPON KAI J I KYOKAIPOLSKI REJ ESTR(REQUIREMENT OF CARGO GEAR AND TACKLE MAY BE DISREGARDED IN CASE OF CONTAINERS,BULK,ROLL-ON ROLL-OFF OR ANY OTHER GEARLESS VESSEL,PROVIDED A DECLARATION IS OBTAINED FROM ONE OF THE ABOVE SOCIETES TO THE EFFECTTHAT THE CARRIER HAS NO GEAR ON BOARD)湖南对外经济贸易职业学院DECALARATION OF NON-WOOD PACKINGI94,OR CERTIFICATE OF HEAT TREATMENTI95 ISSUED BY GOVERNMENT AOTHORITY IF WOOD PACKING INCLUDED.ADDITIONAL CONTITIONS 47AA DISCREPANCY FEEI96 OF USD54,00 OR ITS EQUIVALLENTI97 WILL BE DEDUCTED FROM THE PROCEEDSI98 IF DOCUMENTS ARE PRESENTED WITH DISCREPANCY(IES).INSURANCE COVERED BY THE APPLICANT.I99 ALL DOCUMENTS REQUIRED MUST BEAR THE NUMBER OF THIS CREDIT.l100湖南对外经济贸易职业学院ALL DOCUMENTS MUST BE MADE OUT IN ENGLISH LANGUAGE.I1O1EACH NEGOTIATION UNDER THIS CREDIT MUST BE NOTED ON THE REVERSE OF THIS INSTRUMENTI1O2 BY THE NEGOTIATING BANK.I1O3BILL OF LADING ISSUED BY FREIGHT FORWARDERI104 NOT ACCEPATABLE.BILL OF LADING SHOWING COSTS ADDITIONAL TO THE FREIGHT CHARGES NOT ACCEPTABLE.I1O5湖南对外经济贸易职业学院REPRODUCED DOCUMENTS BY MEANS OF REPROGRAHIQI106,AUTOMATED,I107COMPUTERIZED SYSTEMI108,CARBON COPES I109OR PHOTOCOPY MACHINE I11OARE NOT ACCEPTABLE,UNLESS SUCH DOCUMENTS BEARING ORIGINAL SIGNATURE(S)AND STAMP(S)OF THE ISSUER(S)AND THE PARTY(IES)/AUTHORITY(IES)WHOM THEIR COUNTERSIGNATURE(S)/CERTIFICATION/LEGALIZATION ARE REQUIRED AS STIPULATED IN THIS LETTER OF CREDIT.NEGOTIATION/PAYMENT UNDER RESERVE/GUARANTEE STRICTLY PROHIBITED.1111湖南对外经济贸易职业学院DOCUMENTS ISSUED PRIOR TO THE DATE OF THIS L/C NOT ACCEPTABLE.I112GOODS MUST BE CONTAINERIZED IN 40 FT REEFER CONTAINERSI113(REEFER TEMPERATURE BELOW-18 DEGREECENTIGRADEI114)AND BILL OF LADING MUST EVIDENCE THE SAME.I115QUANTITY 5 PCT MORE OR LESS ARE ALLOWEDI116STALE BILLS OF LADING ARE NOT ACCEPTABLE.I117湖南对外经济贸易职业学院NOTWITHSTANDING THE PROVISIONS OF UCP 500,IF WE GIVE NOTICE OF REFUSAL OF DOCUMENTS PRESENTED UNDER THIS CREDIT WE SHALL HOWEVER RETAIN THE RIGHT TO ACCEPT A WAIVER OF DISCREPANCIES FROM THE APPLICANT AND SUBJ ECT TO SUCH WAIVER BEING ACCEPTABLE TO US TO RELEASE DOCUMENTS AGAINST THAT WAIVER WITHOUT REFERENCE TO THE PRESENTER PROVIDED THAT NO WRITTEN INSTRUCTIONS TO THE CONTRARY HAVE BEEN RECEIVED BY US FROM THE PRESENTER BEFORE THE RELEASE OF THE DOCUMENTS.AND SUCH RELEASE PRIOR TO RECEIPT OF CONTRARY INSTRUCTIONS SHALL NOT CONSTITUTE A FAILURE ON OUR PART TO HOLD THE COCUMENTS AT THE PRESENTERS RISK AND DISPOSAL AND WE WILL HAVE NO LIABILITY TO PRESENTER IN RESPECT OF ANY SUCH RELEASE 1118CHARGES 71B:ALL BANING CHARGESOUTSIDE THE OPENING BANK ARE FOR BENEFICIARYS ACCOUNTI119湖南对外经济贸易职业学院PERIOD FOR PRESENTATIONS 48:DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER BILL OF LADING DATE,BUT WITHIN THE VALIDITY OF THISCREDIT.I12OCONFIRMATION INSTRUCTIONI121 49:WITHOUTI122ADVISE THROUGH BANKI123 57A:BANK OF CHINA,SHANDONG BR.REIMBURSEMENT BANKI124 53A:CITIBANK5NY5NEW YORK湖南对外经济贸易职业学院INSTR.TO PAY/ACPT/NGG BANK 1125 78:ALL DOCUMENTS ARE TO BE FORWARDED TO BANQUE SAUDI FRANSI,EASTERN REGIONAL MANAGEMENT,KING ABDUL AZIZ STREET,P.O.BOX 397,ALKHOBAR 31952,SAUDI ARABIA,TEL:[phone],FAX[phone],SEIFT:BSERSARIEST.IN TWO CONSECUTIVE LOTS.I126 UPON RECEIPT OF ALL DOCUEMNTS IN ORDER,WE WILL DULY HONOUR/ACCEPT THE DRAFTS AND EFFECT THE PAYMENT AS INSTRUCTED AT MATURITY.I127 SENDER TO RECEIVER INFOI128 72:THIS LC IS SUBJ ECT TO UCP 1993 ICC PUB.NO.5OO.I129 THIS IS OPERATIVE INSTRUCMENT AND NO MAIL CONFIRMATION WILL FOLLOW.I130湖南对外经济贸易职业学院第七节：信用证课堂练习（实训课）试根据下列合同条款及审证要求，审查国外来证，如发现有不妥之 处，请提出修改意见。合同如下所示：中国国际纺织品进出口公司江苏分公司CHINA INTERNATIONAL TEXTILES l/E CORP.J IANGSU BRANCH20 RAN J IANG ROAD,NANJ ING,J IANGSU,CHINA销售确认书编号NO：CNT0219SALES CONFIRMATION日期 DATE：MAY 10,2004OUR REFERENCE：IT123J S买方BUYERS：TAI HING LOONG SDN,BHD,KUALA LUMPUR.地址ADDRESS：7/F,SAILING BUILDING,NO.50 AIDY STREET,KUALA 湖南对外经济贸易职业学院LUMPUR,MALAYSIA兹经买卖双方同意成交下列商品，订立条款如下：THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSETHE FOLLOWING TRANSACTION ACCORDING TO THE TERMS AND CONDITIONSSTIPULATED BELOW：DESCRIPTION OF GOODS QUANTITY UNIT PRICEAMOUNTGIF SINGAPORE100%COTON GREE LAWN 300,000 YARDS HKD3,00PERYARD HKD9005000.00装运SHIPMENT：DURING J UNE/J ULY,2001 IN TRANSIT TOMALAYSIA付款条件PAYMENT：IRREVOCABLE SIGHT L/C保险INSURANCE：TO BE EFFECTED BY SELLERS COVERINGWPA AND WARRISKSTOJ W糊WER THE INVOICE VALUE买方（签章）THE BUYER 卖方（签买方开来的信用证如下所示：FROM BANGKOK BANK LTD.,KUALALUMPURDOCUMENTARY CREDIT NO.：01/12345,DATE：J UNE 12,2004ADVISING BANK:BANK OF CHINA,J IANGSU BRANCH APPLICANT:TAI HING LOONG SDN,BHD.,P.O.B.666 KUALA LUMPURBENEFICIARY:CHINA NATL TEXTILES l/E CORP.,BEIJ ING BRANCHAMOUNT:HKD 900,000.00(HONGKONG DOLLARS TWO HUNDRED THREE THOUSAND ONLY)EXPIRY DATE:J UN 15,2004 IN CHINA FOR NEGOTIATION DEAR SIRS:湖南对外经济贸易职业学院WE HEREBY ISSUE THIS DOCUMENTARY CREDIT IN YOUR FAVOR,WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFT(S)IN DUPLICATE AT SIGHT DRAWN ON BENEFICIARY BEARING THE CLAUSE:“DRAWN UNDER L/C NO.98/12345 OF BANGKOK BANK LTD.,KUALA LUMPUR DATED J UNE 12,2004”ACCOMPAINED BY THE FOLLOWING DOCUMENTS:-SIGNED INVOICE IN QUADRUPLICATE COUNTER-SIGNED BY APPLICANT.-FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER,ENDORSED IN BLANK,MARKED TREIGHT COLLECT5 AND NOTIFY BENEFICIARY.-MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50%WITH CLAIMS PAYABLE IN NANJ ING IN THE SAME CURRENCY AS THE DRAFT COVERING ALL RISKS AND WAR RISKS FROM WAREHOUSE TO WAREHOUSE UP TO KUALALUMPUR INCLUDING SRCC CLAUSE AS PER PICC 1/1/1981.湖南对外经济贸易职业学院-PACKING LIST IN QUADRUPLICATE.-CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA,NANJ ING.-SHIPS CLASSIFICATION ISSUED BY LIOYDS5 IN LONDON.COVERING:ABOUT 300,000 YARDS OF 65%POLYESTER,35%COTTON GREY LAWN.AS PER BUYERS ORDER NO.TH-108 DATED MAY 4,2004 TO BE DELIVERED ON TWO EQUAL SHIPMENTS DURING MAY/J UNE.ALL BANKING CHARGES OUTSIDE MALAYSIA ARE FOR THE ACCOUNT OF BENEFICIARY.SHIPMENT FROM CHINA TO PORT KELANG LATEST J ULY 31,2004.PARTIAL SHIPMENTS ARE ALLOWED.TRANSSHIPMENT PROHIBITED.湖南对外经济贸易职业学院WE HEREBY ENGAGE WITH DRAWERS,ENDORSERS AND BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN CONFORMITY WITH THE TERMS OF THIS CREDIT WILL BE DULY HONORED ON PRESENTATION.SUBJ ECT TOUCP 400BANGKOK BANK LTD.,KUALALUMPUR(SIGNED)湖南对外经济贸易职业学院第八节：翻译信用证（实训课）O请翻译如下信用证内容。TO：BANK OF CHINA,SHANGHAI BRANCH,CHINA ATTN：L/C DEPT（表收件方为信用证的 通知行，ATTN BP ATTENTION）FROM：COMMERCIAL BANK OF ETHIOPIA,ADDIS ABABA,ETHIOPIADATE：15-01-2004湖南对外经济贸易职业学院WE HEREBY OPEN OUR IRREVOCABLE DOCUMENTARY LETTER OF CREDIT NO.LC/87563 FAVOURING M/S SHANGHAI CHEMICALS IMPORT AND EXPORT CORPORATION 16 J IANG YAN LU SHANGHAI CHINA BY ORDER OF MAGIC INTERNATIONAL PLC DEBRE ZEIT ROAD ADDIS ABABA ETHIOPIA TO THE EXTENT OF USD 31,067.10 CFR ASSAB AVAILABLE BY NEGOTIATION WITH ANY BANK AGAINST THE DOCUMENTS DTAILED HEREIN（单 据详歹ij）AND BENEFICIARTS DRAFTS AT 60 DAYS AFTER B/L DATE DRAWN ON OURSELVES FOR 100%OF THE INVOICE VALUE湖南对外经济贸易职业学院1.SIGNED COMMERCIAL INVOICES IN FIVE COPIES SPECIFYING FOB VALUE AND FREIG