国际结算审单实务.doc

实验二 电开信用证下的审单练习
学时数：4

（一）实验类型
验证性
（二）实验要求
必修
（三）实验目的
了解掌握电开信用证的标准格式、特点及审单注意点。
（四）实验内容
1、 了解电开信用证的基本格式和内容
2、 熟悉电开信用证对单据的基本要求和常见表达方式
3、 按照审单标准及审单方法审核相关单据
4、 填写审单记录卡
5、 撰写实验小结

Practice One: Please examine the following docs. against the following L/C.

跟单信用证
Name of Issuing Bank
Irrevocable
No.1234
Banko Binko
Documentary credit
Panama, Rep. of Panama

Place and Date of Issue:
Panama May 29.2002
Expiry Date and Place for Presentation of Documents
Expiry Date: June 17 2002
Applicant:
Place of Presentation: Hongkong
Imporiadores Electronicos S.A
Beneficiary:
147 Avenida San Jose
Electronic Distributors
Panama, Rep. of Panama
217 Des Voeux Road, Central
Advising Bank:
Hongkong
Asian International Bank and Trust Co.
Amount:
Hongkong
Approximately USD.110,000.00
Partial shipments:□allowed not allowed
Credit available with Nominated Bank:
Transhipment: □allowed not allowed
Freely Negotiation
Insurance covered by buyers
□ by payment at sight;

Shipment as defined in UCP500 Article 46 From:
Port of HongKong
For transportation to Puerto Armuelles, Panama.
Not late than June 9, 2002
□ by deferred payment at;
□ by acceptance of drafts at;
by negotiation
Against the documents detailed here-in;
And Beneficiary’s draft(s) drawn on Banko Binko
Panama, Rep. of Panama
Documents required:
Signed Commercial Invoice
Certificate of origin
Full set of clean “on board” ocean bills of lading consigned to transitarios Panama.
Covering:
Televisions, VCRS, Video Recorder and spare parts of Japanese origin and 10,000 VHs cassettes of Chinese origin as per purchase order 1714-X CFR Puerto Armuelles, Panama, Incoterms 2000.
Drafts to be marked “Drawn under Banko Binko, Panama, Documentary Credit No.1234. Issued on May 29 2002 ”.
Documents to be presented within □ days after the date of shipment but within the validity of L/C
We hereby issue…
Signature
Banko Binko
Panama, Rep. of Panama
11

Draft
USD 122,500.00

Hongkong June 18, 2002
At sight
Pay to the order of Electronic Distributing Associates
One hundred twenty-two thousand five hundred US Dollars only

To: Banko Binko
Panama Signature
× × ×
Electronic Distributing Associates

Electronic Distributing Associated
Invoice
Sold to: Importadora Electronisca S.A June 17.2002
Panama. Rep. of Panama Terms: Documentary Credit
Invoice No.741 purchase order No.1741
Packing Description Price
1 Container Televisions, VCRs, Video
Recorders USD 100,000.---
VHs cassettes USD 5,500.---
FOB Factory USD 105,500.---
Handling USD 150.---
Freight USD 16.850.---
Total C&F Panama USD 122,500.---

Signature
Electronic Distributing Associates
Hongkong Consolicators Inc. as agents

原产地证明

Consignor:
No.Hk 764187
Original
Electronic Distributing Associates
Certificate of Origin
Hongkong Consolidators, Inc. as agents

Consignee:
Country of Origin
Banko Binko
JAPAN
Panama. Rep. of Panama

Transport details:

Ocean
M/V Altemares

Item, number, marks, number and type of packages, description of goods:
Container
Containing Televisions, VCRs, Video Recorders and spare parts and
100,000 VHs cassettes as per purchase order 1714
The undersigned authority certifies that the goods described above originate in the country shown above.
Panamanian-----Hongkong Chamber of Commerce

Place and Date of Issue, name and signature of competent authority:
June 9,2002 Hongkong

Signature
× × ×
Panamanian-Hong Kong
Chamber of Commerce
海运提单
For multimodal transport or port to port shipment
Shipper:
Electronic Distributing Assoiates
Hongkong Cosolidators. Inc.as agents
Voyage No.59E
Shipper’s reference: EDA-PA 4576
Consignee:
To order of
Transitarios Panama
Carrier:
LHR Lines
Notify address(carrier not responsible for failure to notify):
Importadora Electronica. S.A
147. Avenida San Jose
Panama. Rep. of Panama
Place of receipt (applicable only when document used for multimodal transport):
Ocean Vessel: M/V Altamares
Port of loading: HongKong
Place of delivery(applicable only when document used for multimodal transport):
Port of discharge:
Puerto Armuelles, Panama

Container No. No. and type of packages Gross weight(kg) Measurements(cbm)
Marks and No. description of goods
1 Container TVs, VCRs, Spare parts
and Cassettes

Above particulars as declared by shippers
Total No. of containers/Packages received by the Carriers: 1
Shippers declared value:
USD 122,500.00
Received from the carrier…
Freight and charge:
Collect USD 16,800.00
Place and Date of Issue
HongKong June 9.2002
Number of originals issued: 1
Signature
× × ×
XYZ Company as agents

Practice Two: Please examine the following docs against the following L/C
FROM: ROYAL BANK OF CANADA, PAYMENTS CENTRE, MONTREAL
TO: BANK OF CHINA, JIANGSU BR. NANJING CHUNGKUO
MT700 ISSUE OF A DOCUMENTARY CREDIT
27/ SEQUENCE OF TOTAL: 1/1
40A/ FORM OF DOCUMENTARY CREDIT: IRREVOCABLE
20/ DOCUMENTARY CREDIT NUMBER:178460M05501
31C/ DATE OF ISSUE 02/08/30
31D/ DATE AND PLACE OF EXPIRY: 02/10/15 THE PR OF CHINA
50/ APPLICANT:
EMVAL CREATION INC.
55 MOLIERE ST.
MONTREAL, QUEBEC
H2R IN7
59/ BENEFICIARY:
CHINA JIANGSU TEXTILES IMPORT AND EXPORT CORP.
23 MAFU STREET
NANJING, THE PR OF CHINA 210002
32B/ AMOUNT AND CURRENCY:
17280,00 CANADLAN DOLLAR
39B/ MAXIMUM CREDIT AMOUNT: MAXIMUM
41D/ AVAILABLE WITH…BY…ANY BANK BY NEGOTIATION
42D/ DRAWEE: ROYAL BANK OF CANADA
TRADE SERVICE CENTRE
TORONTO MONTREAL M5J 1J5
43P/ PARTIAL SHIPMENT: PERMITTED
43T/ TRANSHIPMENT: PERMITTED
44A/ LOAD ON BOARD/DISPATCH/TAKING IN CHARGE AT/FROM:
THE PR OF CHINA
44B/ FOR TRANSPORTATION TO…
MONTREAL QUEBEC CANADA
44C/ LATEST DATE OF SHIPMENT: 020930
45A/ DESCRIPTION OF GOODS:
S/C 02JC044 PRINTED FLANNELETTE 90CM 16000 METERS ASSORTED PRINTS, PRINTS AS PER SALES CONTRACT AT CAD 1,08 PER METER
COST, INSURANCE+FREIGHT MONTREAL QUEBEC CANADA

46A/ DOCUMENTS REQUIRED:
+FULL SET CLEAN “ON BOARD” MARINE BILL OF LADING DATED NO LATER THAN SEPTEMBER 30 2002 MAEKED ‘FREIGH PREPAID’MADE OUT TO THE ORDER OF ROYAL BANK OF CANADA AND NOTIFY EMVAL CREATIONS INC 55 MOLIERE ST. MONTREAL QUEBEC H2R IN7 AND EVIDENCING SHIPMENT VIA WEST COAST VESSEL ONLY
+ ORIGINAL AND 2 COPIES OF MARINE INSURANCE POLICY OR CERTIFICATE
COVERING ALL RISKS INCLUDING WAR RISKS AS PER CIC. DATED JAN. 1/81
FOR CIF VALUE PLUS 10PCT IN NEGOTIABLE FORM WITH LOSS PAYABLE
TO ROYAL BANK OF CANADA IN MONTREAL CANADA
+ COMMERCIAL INVOICE
+ CANADA CUSTOMS INVOICE
+ PACKING LIST
+ COPY OF INSURANCE PREMIUM RECEIPT
+ COPY OF FREIGHT RECEIPT
+ BENEFICIARY’S CERTIFICATE STATING THAT ONE COPY OF INVOICE HAS
BEEN SENT TO GORDON PACIFIC ENIERPRISES INC.
+ORIGINAL OF EXPORT LICENCE
47/ ADDITIONAL CONDITONS:
CONTAINER SHIPMENT PERMITTED.
DOCUMENTS TO BE SENT BY COURIER OR REGISTERED AIRMAIL TO US.
A DISCRIPANCY FEE OF CAD 50.00 IS PAYABLE BY THE BENEFICIARY FOR EACH DRAWING PRESENTED WITCH DOCS NOT STRICTLY COMPLY WLTH THE TERMS OF THIS LETTER OF CREDIT.
48/ RERIOD FOR PRESENTATION:
DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFITER DATE OF TRANSPORT DOCUMENTS BUT BEFORE EXPIRY DATE OF CREDIT.
72/ SENDER TO RECEIVER INFORMATION:
PLEASE ADVISE BENEFICIARY IMMEDIATELY.

06022312

Drawn under: Royal Bank of Canada, Payments Center, Montreal Irrevocable L/C No.: 178460M0501
Dated: Sept. 30, 2002
Inv. No. SU154427-6 Exchange for CAD 17280.00 Jiangsu Oct. 4, 2002
At sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of Bank of China Jiangsu Branch
The sum of CANADIAN DOLLARS SEVENTEEN THOUSAND TWO HUNDRBD ONLY
TO: ROYAL BANK OF CANADA
TRADE SERVICE CENTRE
TORONTO MONTREAL M5J 1J5
CHINA JIANGSU TEXTILES IMPORT AND
EXPORT CORPORATION

LIU JIN DUO
General Manager

CHINA JIANGSU TEXTILES IMPORT AND
EXPORT CORP.23 MAFU STREET NANJING.
THE PR OF CHINA 210002

INVOICE

EMVAL CREATION INC.55 MOLIERE ST. Invoice Number: SU154427-6Z
MONTREAL. QUEBEC H2R IN7 S/C No: 02JC044
Date of invoice: Sep.23.2002
From: The PR OF CHINA To: QUEBBC. CANADA
L/C No:178460M05501 ISSUED BY: ROYAL BANK OF CANADA,PAYMENTS CENTRE,MONTREAL
Marks and Numbers
EMAL
02JC044/L071
MONTREAL

TTL:32 Bales
Description of Goods:
16000METERS COST,TNSURANCE+FREIGHT
Total Amount
MONTREAL,QUEBEC,CANADA

S/C 02JC044 PRINTED FLANNELETTE 90CM

ASSORTED PRINTS, PRINTS AS PER SALES CONTRACT CAD 17280.00
@CAD 1.08/M
PACKED IN 32 BALES ONLY
AS PER S/C No.02JC044
DESIGNS: BABY BLOCKS-BEAR 4000METERS
HEART-BEAR 4000METERS
ELEPHANT 4000METERS
BLOCKS-STRIPE 4000METERS

CHINA JIANGSU TEXTILES IMPORT AND EXPORT
CORP. NANJING CHINA

CERTIFICATE

Nanjing
EMVAL CREATIONS INC.55 MOLIERE ST.,
MONTREAL, QUEBEC H2R IN7
To whom it may concern:
Re: invoice No: SU154427-6Z
WE CERTIFY THAT:
ONE COPY OF INVOICE HAS BEEN SENT TO GORDON PACIFIC ENTERPRISES INC.

DATE:SEP.25.2002
CHINA JIANGSU TEXTILES IMPORT AND EXPORT
CORPORATION
NANJING,CHINA.
SIGN.

1. Exporter(name, full address, country)
CHINA JIANGSU TEXTILES IMPORT
AND EXPORT, 23 MAFU STREET
NANJING, THE PR OF CHINA 210002

ORIGINAL
NO.663210
3. Quota year
2002

4. Category No
32A

5. Consignee (name, full address, country)
EMVAL CREATIONS INC.,
55 MOLIERE ST.,
MONTREAL,QUEBEC
H2R IN7

EXPORT LICENCE
(Textile products)
6. Country of origin:
CHINA
7. Country of destination
MONTREAL
8. Place and date of shipment
Means of transport
FROM THE PR OF CHINA TO MONTREAL
QUEBEC, CANADA BY SEA DURING
SEP AND OCT.2002

9. Supplementary details
10. Marks and numbers –Number and Kind of
Packages-Description of Goods
EMVAL S/C 02JC0044 PRINTED
02JC0044/LOT1 FLANNELETTE
MONTREAL SU154427-6
TTL:32 BALES
11. Quantity
2240KGS

12. FOB Value
CAD16,076.00
PACKED IN 32BALES ONLY
TTL: SAY TWO THOUSAND TWO HUNDRED KGS ONLY
M.I.D NAME: DONGFENG PRINTING-DYEING MILL OF
GUANGZHOU
ADDR: NO.65 YAN LING DONG RD.,
CHANGZHOU CHINA

CITY: CHANGZHOU
TOTAL:16,076.00 CAD
13. CERTIFICATION BY THE COMPETENT AUTHORITY:

the undersigned Certify that the goods described above have been charged against the quantitative limit established for the year shown in box NO.3 in respect the category shown in box No.4 by the provisions regulating trade in textile products with CANADA.
14 Competent authority(name, full address, country)
COMMISSION OF FOREIGN ECONOMIC
RELATIONS & TRADE, JIANGSU PROVINCE
EAST BEIJING ROAD, NANJING, CHINA
Sep.25 2002

signature
× × ×

THE PEOPLE’S INSURANCE COMPANY OF CHINA
PREMIUM RECEIPT Date:Sep.30,2002

Received from CHINA JIANGSU TEXTILES IMP.& EXP.CORP.
The sum of CANADIAN DALLARS ONE HUNDRED & 74%
Being INVOICE NO.SU 154427-6 policy NO. NK08/0209576

THE PEOPLE’S INSURANCE CO.OF CHINA
JIANGSU BRANCH
CAD 100.74 signature
x x x

THE PEOPLE’S INSURANCE COMPANY OF CHINA
Head Office: BEIJING Established in 1949
INSURANCE POLICY

NVOICE NO. SU154427-6 ORIGINAL POLICY NO. NK08/02095576
THIS POLICY OF INSURANCE WITNESSES TRAT THE PEOPLE’S INSURANCE COMPANY OF CHINA
(HEREINAFTER CALLED THE COMPANY)
AT THE REQUEST OF CHINA JIANGSU TEXTILES IMPORT AND EXPORT CORP. TO THE ORDER OF ROYAL BANK OF CANADA HEREINAFTER CALLED “THE INSURED”AND IN CONSIDERATION OF THE AGREED PREMIRM PAID TO THE COMPANY BY THE INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS POLICY AS PER THE CLAUSED PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON
MARKS NOS
QUANTITY
DESCRIPTION OF GOODS
AMOUNT INSURED
As per Invoice
No. SU154427-6
30 BALES
S/C 02JC044
PRINTED FLANNELETTE
CAD19,000.--
TOTAL AMOUNT INSURED:CANADIAN DOLLARS NINETEEN THOUSAND ONLY.
PREMIUM AS ARRANGED RATE AS ARRANGED PER CONVEYANCE S.S GANG JI 8189 SLG ON OR ABT as per B/L FROM CHINA PORT TO MONTREA, QUEBEC, CANADA
CONDITIONS:
COVERING ALL RISKS AS PER OCEAN MARINE CARGO CLAUSES(1/1/1981)
OF THE PEOPLE’S INSURANCE COMPANY OF CHINA.(ABBREVIATED AS I.C.C ALL RISKS).
(WAREHOUSE TO WAREHOUSE CLAUSE IS INCLUDED)
NUMBER OF ORIGINAL: ONE
IN THE EVENT OF ACCIDENT WHEREBY LOSS OR DAMAGE MAY RESULT IN A CLAIM UNDER THIS POLICY IMMEDIATE NOTICE APPLYING FOR SURVEY MUST BE GIVEN TO THE COMPANY’S AGENT AS MENTIONED HEREUNDER:
TOPLIS AND HARDING OF CANADA LID.
2190 BOULEVARO RENE LEVESQUE QUEST
MONTREAL QUEBEC H3H JR6 CANADA
Tel : [phone]
Telex: 05-25335 THE PEOPLE’S INSURANCE CO.OF CHINA
CLAIM PAYABLE AT CHINA JIANGSU BRANCH
DATE: SEP.30.2002 NANJING sign
RAN-STAR INERNATIONAL CARGO SERVICE CO.LTD
FREIGHT RECEIPT

BOOKING NO: INVOICE NO: SU154427-6
VESSEL NAME: GANGJI 898 VOYAGE: V.0214 B/L NO: PSNJG0208
LOADING PORT: NANJING,CHINA DESTINATION: MONTREAL
FREIGHT PREPAID:USD 800.38

PAN-STAR INT’L CARGO SERVICE CO.LTD
AUTHORIZED SIGNATURE
ISSUE DATE:SEPT.25.2002

shipper
CHINA JIANGSU TEXTILES IMPORT
AND EXPORT CORPORATION
BILL OF LADING NO.PSNJ0208
SU154427-6Z
Consignee
TO THE ORDER

BORG INTERNATIONAL
FREIGHT