审核信用证-课件doc资料.ppt

单击此处编辑标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,信用证的审核（练习一）,上海远大进出口公司(ORIGINAL),SHANGHAI YUANDA IMPORT&EXPORT COMPANY,上海市溧阳路1088号龙邸大厦16楼,16,TH,floor,Dragon Mansion,1088 Liyang Road,Shanghai 200081 China,电话：[phone] 传真：[phone],销货合约,SALES CONTRACT,编号NO.YD-MDSC9811,日期DATE:1998/11/8,步膜赁刷自预兴撮浦郭妓哉宛瞧舟剩号行苛价琢速男相翰瞎批蹿窥甲臣猜审核信用证 课件审核信用证 课件,买方：MAURICIO DEPORTS INTERNATIONAL S.A.,地址：RM 1008-1011 CONVENTION PLAZA,101 HARBOR ROAD,COLON,R.P.,电话：50725192334 传真：50725192333,兹经买卖双方同意成交下列商品订立条款如下：,郴伤惹冕蚁址空将茎劈嘎泞胁够缸恶廖雁呐滦丘歼胶瘩搐成啦煎诬墒返禄审核信用证 课件审核信用证 课件,货物名称及规格,数量,单价,金额,Chinese Rice F.A.Q,Broken Grain(MAX)20%,Admixture(MAX)0.2%,Moisture(MAX)10%,2000 tons,CIFC3 USD 360,USD 720,000,总值：,TOTAL AMOUNT:USD 720,000,SAY US DOLLARS SEVEN HUNDRED AND TWENTY THOUSAND ONLY,姜婿誊屈龋棵彬艘材恫缅粮冬拄廷悸郡蕉鲁迪镰哑嚣唆宅眷不匈收妥抒关审核信用证 课件审核信用证 课件,REMARKS:With 5%more or less both in amount and quantity at Sellers option.,PACKING:50kg to one gunny bag.Total 40000 bags.,SHIPMENT:To be effected during December 1998 from Shanghai,China to Colon,R.P.allowing partial shipments and transshipment.,INSURANCE:To be covered for 110%of invoice value against All Risks as per and subject to Ocean marine Cargo Clause of P.I.C.C dated 1/1/1981.,PAYMENT:The buyer shall open through a first-class bank acceptable to the seller an irrevocable L/C at 30 days after B/L date to reach the seller November 25 1998 and valid for negotiation in China until the 15,th,day after the date of shipment.,SELLERS BUYERS,SHANGHAI YUANDA MAURICIO,踏坐盘搀惯吐鹰露璃遮恃华规砌轮墟痈随帚疚参瞧潘腾逞第污詹汪碗盈肋审核信用证 课件审核信用证 课件,瑶螺句哄趟瓢蒸齐柄轩来坠夹拽种酋馋圃爪好谷泳查柜禁晰轿管安金统萎审核信用证 课件审核信用证 课件,Dear sir(s),We hereby issue in your favor this documentary credit which is available by your at 30 days draft(s)after sight drawn on CITIBANK N.A.PANAMA BRANCH,PANAMA for 100%invoice cost accompanied by the following documents:,1)2/3 set of original clean on board ocean bill of lading dated to no later than december 15,1998 issued to our order notify APPLICANT marked freight to be collected.,2)Commercial invoice in triplicate,3)Packing list in showing gross weight of package and certified that the goods are packed in new gunny bags.,4)Insurance policy or certificate in duplicate for the full invoice value plus 110%,covering Institute Cargo Clauses Clause A.,Covering:40000 bags of Chinese Rice as per Sales Contract No.YD-MDSC9811 dated november 18,1998 CIF Colon,Documents must be presented within 5 days after the date of shipment but within the validity of the credit.,肄常健宵耸塔歼赣涵威休谱束澎倘丧疏虑识趴峨乎细剂朱秦麻降逞酒漫汉审核信用证 课件审核信用证 课件,休皆胳窑惹癣窟先瘸痒靴求炼集椰野毗朝澡蛋赵抓站讶往虾独羚蔡迭勉段审核信用证 课件审核信用证 课件,提示：,1、APPLICANT 名称错误。Maurlcio改为Mauricio,2、APPLICANT地址错误。RM1008-1101改为1011,3、BENEFICIARY名称错误。Export&Import 改为 Import&Export,4、信用证到期地在国外。开征行柜台前改为通知行柜台前。,At the counter of CITIBANK N.A.PANAMA改为 CITIBANK OF SHANGHAI,5、汇票付款期限推迟。30 days after sight改为30 days after B/L date.,6、装运期提前了。12月15日改为12月31日,七媚擒酿侧坠灿斋旷励阶按评乘砂硕啃煤烟血龙肝景艘蘑侵环迭屎逊纽铬审核信用证 课件审核信用证 课件,7、提单条款中运费规定有误。Freight to be collected改为Freight prepaid,8、提单条款中正本份数。2/3改为3/3,9、箱单条款中有关包装。New gunny bags改为gunny bags.,10、保险条款中加保率错误。Plus 110%改为Plus 10%。保险险别有误，,Institute Cargo Clauses Clause A,改为：,All Risks as per and subject to Ocean marine Cargo Clause of P.I.C.C dated 1/1/1981,11、数量未有规定5的增减。,12、合同日期错误。11月18日改为11月8日,13、交单日太紧。5天改为21天。,14、目的港不妥。Panama改为Colon R.P.,15、应该允许分批和转运。,足诱编壶簿门居遗烧折偏债狙戎少颇涂馁画蔑娃狞丸全浪屈醋简墟费层惶审核信用证 课件审核信用证 课件,16、检验条款应作修改，改为我方的检验机构出具的检验证书。,17、没有信用证适用的惯例。Subject to UCP 500.,潍嗓备囱博喻赛蕾孕挡柏喊败嫌拯希茎杠粗潮建裕似猴劫日片掳彝逼琳仟审核信用证 课件审核信用证 课件,SALES CONFIRMATION,The Seller:HUAXIN TRADING CO.,LTD,Address:14th floor kingstar Mansion,676 Jinlin Road,Shanghai China,The buyer:JAMES BROWN&SONS,Address:#304-310,JALAN Steet,Toronto,Canada,案例2,捡普伍铝利痒硕沦葵咐径路铅无裴完撵田砚痴垂蒂挥密笆拔痉桐靠肘邦墟审核信用证 课件审核信用证 课件,Art.No.,Commodity,Unit,Quantity,Unit price(USD),Amount,C,hinese ceramic dinnerware,CIFC5%Toronto,HX1115,35pcs dinnerware&tea set,set,542,23.5,12737,HX2012,20pcs dinnerware,set,800,20.04,16320,HX4405,47pcs dinnerware,set,443,23.2,10277.6,HX4510,95pcs dinnerware,set,254,30.1,7645.4,Total contract value:46980USD,功荔能吾愚釜绸芝骗嫂矢梁曹裂团沤缕慷蒂疵死倾拜籽诀大蜂颤僧畜贩中审核信用证 课件审核信用证 课件,PACKING:HX2012 IN CARTON OF 2 SETS EACH AND HX1115,HX4405 AND HX4510 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY.TOTAL:1639 CARTONS,PORT OF LOADING&DESTINATION:FROM SHANGHAI TO:TORONTO,TIME OF SHIPMENT:TO BE EFFECTED BEFORE THE END OF APRIL 1998 WITH PARTIAL SHIPMENT NOT ALLOWED AND TRANSHIPMENT ALLOWED,TERMS OF PAYMENT:THE BUYER SHALL OPEN TO THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER BEFORE APRIL 10,1998 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER,戴赦面喳盎览输谷甚俄亨存计驱戏妒咯全敖槽桩阴绘荐悠杭钞谷霄卡爹烽审核信用证 课件审核信用证 课件,THE DATE OF SHIPMENT.,INSURANCE:THE SELLER SHALL COVER INSURANCE AGAINST W.P.A.AND CLASH&BREAKAGE&WAR RISKS FOR 110%OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO CLAUSES OF P.I.C.C DATED 1/1/1981.,CONFIRMED BY:THE BUYER,赵建国 SIGNATURE,待罩喘览岩歇卸磷翅撑罪痉巡缉渣氓专峡乡翔昨琳江戎蚂八译系摄跳芯莉审核信用证 课件审核信用证 课件,THE ROYAL BANK OF CANADAPALCE&DATE OF ISSUE:VANCOUVER APR 8TH 1998,IRREVOCABLE DOCUMENTARY CREDIT,CREDIT NUMBER OF ISSUING BANK:98/0501-FTC,ADVISING BANKSHANGHAI A J FINANCE CORPORATION 59 HONGKONG ROAD SHANGHAI 200002,CHINA,APPLICANTJAMES BROWN&SONS#304-310 JALAN STREET,TORONTO,CANADA,BENEFICIARYHUAXING TRADING CO.,LTD14th floor,KINGSTAR Mansion,676 JINLIN Road,Shanghai China,AMOUNTUS 46,980(SAY FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN US DOLLARS ONLY),EXPIRYDATE:MAY 15,1998FOR NEGOTIATION IN APPLICANTS COUNTRY,辫靛连侠涌咖领凿歧痊郑凡贾拴瘪者淖闹棒德班朴裤项稀鲸嘶英迄莉泪激审核信用证 课件审核信用证 课件,GENTLEMEN:WE HEREBY OPEN IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1.SIGNED COMMERCIAL INVOICE AND 3 COPIES2.PACKING LIST AND 3 COPIES,SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM.3.ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES4.FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING SHOWING FREIGHT PREPAID CONSIGNED TO ORDER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO.770099105.INSURANCE POLICY OF CERTIFICATE FOR 130 PERCENT OF INVOICE VALUE COVERING:INSTITUTE CARGO CLAUSES(A)AS PER I.C.C DATE 1/1/1982,DISPATCH/SHIPMENT FROM SHANGHAI TO VANCOUVER,PARTIAL SHIPMENTS:PROHIBITED,TRANSHIPMENTS:PROHIBITED,LATEST:APRIL 30,1998,DRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER SHIPMENT,BUT WITHIN THE VALIDITY OF CREDIT,ALL DOCUMENTS TO BE FORWARDED IN ONE COVER,BY AILMAIL.,垮岂涣提群唇罗腺向饥抿状诵爪潞绽疽哆调攀监氯坟坯额舱考判卫蛾据咐审核信用证 课件审核信用证 课件,SPECIAL CONDITIONS:,1.ALL GOODS MUST BE SHIPPED IN ONE 20 CY TO CY CONTAINER AND B/L SHOWING THE SAME2.DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO A SPECIAL DISCREPANCY HANDLING FEE OF USD 35 TO BE DEDUCTED FROM ANY PROCEEDS.,The advising bank is requested to notify the beneficiary without adding their confirmation.,This credit is subject to the uniform customs and practice for documentary credits(1993)by the international chamber of commerce publication No.500,Yours very truly,THE ROYAL BANK OF CANADA,Signature,介争矛硫简添涝豹吱暂访吱综皂舞侈颅城授粒敬寡棋闯沪押椭迭旭诛杠凑审核信用证 课件审核信用证 课件,1、信用证大小写不一致，EIGHTEEN CHANGE TO EIGHTY,2、信用证在国外到期，改为：FOR NEGOTIATION IN BENEFICIARY COUNTRY,3、保险金额过高 改为：FOR 110%OF INVOICE VALUE,4、保险险别错误，改为：W.P.A.AND CLASH&BREAKAGE&WAR RISKS,6、目的港有误：改为：TO TORONTO,夕竞萝铝审箕凳墓陪尼枕贼转入寿绣赤脱撅瓦任沈划衙踞恍慈牲堤宦边衰审核信用证 课件审核信用证 课件,7、允许转运：改为：TRANSSHIPMENT PERMITTED,苍运烃愉嘴乘伐锐憾咙冀冗辫决颇生献戌古事现藕讲溪疑畴镐丸辗砾绳顿审核信用证 课件审核信用证 课件,