信用证(1)

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信用证审核1

信用证审核结果
信用证号
01/0501-FCT
合同号
SHDS03027
审证结果
1.信用证大小写金额不一致，大写金额错误(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)，低于合同金额(USD46980)，应USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY)而不是USD46918。
4.合同要求投保的为“中国海洋运输货物保险条款（OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981）”，而信用证投保的为“伦敦协会货物保险条款AINSURANCE CARGO CLAUSES(A) AS PER I.C.C.DATED1/1/1982）”，所选择的保险条款有误，应该根据合同规定选择投保的保险条款。
7.合同中明确规定允许转运和分批装运（SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED），但信用证中（PROHIBITED），应按照合同进行修改。
2.信用证中表明的是在加拿大到期(FOR NEGOTIATION IN APPLICANT COUNTRY)，这样容易造成逾期，无法兑现信用证，并且这样不符合合同要求，应该改成在国内到期(FOR NEGOTIATION IN BENEFICIARY COUNTRY)。
3.信用证中保险加成率为30%( FOR 130 PERCENT OF INVOICE VALUE)，与合同规定的10%不符，应改为(FOR 110 PERCENT OF INVOICE VALUE)。
5.信用证中装运的货物数量与合同中标明的数量不一致，信用证中规定的是DS1151 544SETS，还有DS5120 245SETS，而合同中分别为DS1151 542SETS、DS5120 254SETS。应当按照合同所标明的数量进行更改。

一个典型的假远期信用证样本

一个典型的假远期信用证样本！1/1 指只有一张电文40A: Form of documentary credit 跟单信用证形式IRREVOCABLE 不可撤消的信用证20: Data of issue12345678 信用证号码31C: Date of issue 开证日2002XXXX31D: Date and place of expiry 信用证有效期2002XXXXBENEFICIARY’S COUNTRY 有效地50: Applicant 信用证开证审请人（你们的客户名）ABC CO., LTD.CHINA59: Beneficiary 受益人（你们公司名）EFG CO., LTD.ADDRESS32B: Currency code amount 信用证项下的金额USD XXXXXXX,41D: Available with 议付适用银行ANY BANKBY NEGOTIATION 任何议付行42C: Draft at 开汇票90 DAYS AFTER SIGHTFOR FULL INVOICE VALUE 见票90天付款（发票全额）42A: Drawee 付款人ABOCCNBJXXXAGRICULTURAL BANK OF CHINA, XXX BRANCH 某农业银行某支行43P: Partial shipment 是否允许分批装运ALLOWED 可以43T: TransshipmentALLOWED 允许转运44A: Taking charge 装船港口XXXXXX PORT44B: For transportation to 目的港CHINESE PORT44C: Latest date of shipment 最后装船期2002XXXX45A: Description goods and/or services 货物/服务描述GENERAL MERCHANDISE 日用品46A: Documents required 须提供的单据文件MERCIAL INVOICE IN TRIPLICATE 一式三份商业发票2.FULL SET OF CLEAN ON BOARD B/L MARKED FREIGHT PREPAID MADE OUT TO ORDER OF SHIPPER AND NOTIFYING APPLICANT 全套已装船清洁提单，标明运费预付，收货人一栏填根据发货人指示，通知开证审请人3.PACKING LIST IN DUPLICATE 装箱单一式二份47A: Additional conditions 附加条件1.AGRICULTURAL BANK OF CHINA SINGAPORE BRANCH IS ASSIGNED TO DISCOUNT THE L/C 中国农业银行为指定的付款行2.AFTER NEGOTIATION BANK HAS SENT TESTED TELEX TO ISSUING BANK CERTIFYING DOCUMENTS IN COMPLIANCE WITH THE L/C TERMS AND INDICATION INVOICE VALUE,THEN NEGOTIATION BANK IS AUTHORIZED TO CLAIM REIMBURSEMENT BY TESTED TELEX/SWIFT FROM AGRICULTRUAL BANK OF CHINA SINGAPORE BRANCH AT SIGHT BASIS. SINGAPORE BRANCH WILL EFFECT PAYMENT WITHIN 5 WORKING DAYS.议付行发电传给开证行确认单证相符，并指示发票金额，然后以SWIFT电码或电传的形式授权中国农业银行新加波支行付款给收益人，新加波支行将在五个工作日内履行付款义务71B: Charges 开证以外产生的费用ALL BANKING CHARGES OUTSIDE OFTHE ISSUING BANK (EXCEPT FOR THEDISCOUNT INTEREST AND DISCOUNTCHARGES) ARE FOR BENEFICIARY’SACCOUNT 开证行以外产生的费用由信用证收益人负担（票据贴现利息与折扣除外）48: Period for presentation 单据提交期限DOCUMENTS MUST BE PRESENTED WITHINXX DAYS AFTER LATEST SHIPMENT DATEBUT WITHIN THE VALIDITY OF THIS CREDIT在信用证有效期内，最迟装运期后XX天内，向银行提交单据49: Confirmation instructionWITHOUT 不保兑53A: Reimbursement Bank 偿付行ABOCSGSG78: Instructions to pay/account/negotiation bank 指示付款行？议付行1.A DISCREPANCY(IES) FEE OF USDXX.00 WILL BE DEDUCTED FROM THE PROCEEDS IF THE DOCUMENTS ARE PRESENTED WITH A DISCREPANCY(IES). 如果单据提交有差异，差额将从信用额里扣除2.ALL DOCUMENTS SHOULD BE DESPATCHED TO US （ADDRESS：XXXXXXX）IN ONE LOT BY COURIER SERVICE.所有单据应一次性通过快件形式发给我们72: Sender to receiver information 说明THIS CREDIT IS ISSUED SUBJECT TO UCP500 (1993 REVISION)本信用证跟据跟单信用证通一惯例UCP500（1993 年版）开出one original and four photocopies of the commercial invoice showing standard export packing and also showing non-quota when a non-quota item is shipped.出具一式四份标准出口包装的商业发票,若为无配额商品,则需另出无配额证明one origianl and three photocopies of inspection certificate issued by hymin park of min woo international inc.出具一式三份由hymin park of min woo international inc.签发的商检证书a fax letter by angela stating that one full set of non-negotiable documents was received.Angela传真声明需出具一整套不可议付之单证one origianal and three photocopies of beneficiary's certificate certifying that a production sample was sent to the attention of ruth plant or Albert elkaim of buffalo jeans ,400 L sauve west, montreal , quebec一式三份的受益人产品样品之证明书寄至工厂或是此地址: Albert elkaim of buffalo jeans ,400sauve west, montreal , quebec h3l 1z8 (好像是加拿大的一个地址)one original and three photocopies of packing list. 装箱单一式三份full set of original marine bills of lading clean on board or multimode transport documents clean on board plus 2 non-negotiable copies issued by air sea transport inc.. weihai, china made out or endorsed to order of bnp paribass(canada) marked freight collect, notify general customs brokers attn linda 514-876-1704全套清洁已装船的海运提单或是清洁已装船之多式联运提单需加两份由air sea transport inc签发的不可议付单据副本.提单需注明由bnp paribass(Canada)付费,通关联系人 Linda,电话514-876-1704one original and three photocopies of certificate of export licence of textile products showing the year of quota which must correspond to the year of shipment except in the case of non-quota which an export licence is not required.出具一式三份的纺织品出品许可证明书,年度配额须与年度出货一致,其中无需配额要求除外.one original and three photocopies of certificate of origin.一式三份的原产地证书one original and three photocopies of canada customs invoice.一式三份的加拿大海关发票a fax letter by albert elkaim,michel bitton, ruth plant,kathy alix,nancy whalen,marjolaine martel,mimi bernola,anna sciortino,jennyfer hassan or charles bitton stating a sample was received.'p N0_ X H:V v Balbert elkaim,michel bitton, ruth plant,kathy alix,nancywhalen,marjolaine martel,mimi bernola,anna sciortino,jennyfer hassan or charles bitton这些人传真声明的可接受之样品letter from shipper on their letterhead indicating their name of company and address,bill of lading number,container number and that this shipment,including its container,does not contain any non-manufactured wooden material, tonnage, bracing material, pallets, crating or other non-manufactured wooden packing material.托单需注明托运人公司,地址,提单号,货柜号,及装载量,包括非木质包装之排水量,托盘,板条箱或其它非木质包装材料信用证条款如下:DOCUMENTS REQUIRED 45A1、FULL SET CLEAN SHIPPED ON BOARD SHIPPING CO’S BILL OF LADING ISSUED TO THE ORDER OF OMDURMAN NATIONAL BANK, SAGGANA BRANCH MAKED FREIGHT PREPAIK AND NOTIFY APPLICANT.2、 SIGNED COMMERCIAL INVOICE IN FIVE ORIGINAL AND THREE COPIES DULY CERTIFIED TRUE AND CORRECT.3、 PACKING LIST IN ONE ORIGINAL AND FOUR COPIES.4、 CERTIFICATE OF ORIGIN ISSUED BY CHAMBER OF COMMERCE CHINA CERTIFY THAT THE GOODS ARE OF CHINESE ORIGIN.1、全套清洁提单。

信用证样本1

信用证样本1对于很多外贸新手来说，信用证（L／C）是个不小的问题，相信有不少人可能都没见过。

对我来说，信用证也是新的东西，也需要学习。

在此，从其它地方搬来样本，供大家参考、学习。

对于原创者，表示感谢！正题：其实所有的信用证条款都大同小异，具体款项都是那些，下面列出一个样本供大家参考．有一个问题需要新手注意，一般韩国开过来的信用证经常用假远期，这也是韩国人的精明之处，可以用假信用证向开证行押汇，狡猾狡猾地！！信用证样本1SAMPLE LETTER OF CREDIT/1(See Instructions on Page 2)Name and Address of BankDate: __________________Irrevocable letter of Credit No. ______________Beneficiary: Commodity Credit Corporation Account Party: Name of ExporterAddress of ExporterGentlemen:We hereby open our irrevocable credit in your favor for the sum or sums not to exceed a total of _______________dollars ($__________), to be made available by your request for payment at sight upon the presentation of your draft accompanied by the following statement:(Insert applicable statement)/2This Letter of Credit is valid until _____________________/3, provided, however, that this Letter of Credit will be automatically extended without amendment for _________________/4 from the present or any future expiration date thereof, unless at least thirty (30) days prior to any such expiration date the Issuing Bank provides written notice to the Commodity Credit Corporation at the U.S. Department of Agriculture, 14th and Independence Avenue, S.W., Room 4503, South Building, Stop 1035, Washington, D.C. 20250-1035, of its election not to renew this Letter of Credit for such additional ______________________/5 period. The notice required hereunder will be deemed to have been given when received by you.This letter of Credit is issued subject to the Uniform Customs and Practice for Documentary Credits, 1993 Revision, International Chamber of Commerce Publication No. 500(Name of Bank)By: _______________________________________________________________-2-INSTRUCTIONS FOR LETTER OF CREDIT ISSUED FOR DEIP BID1. Send to: Treasurer, CCCU.S. Department of Agriculture14th & Independence Avenue, S.W.Room 4503 South BuildingStop 1035Washington, DC 20250-10352. If the letter of credit is to apply to any Dairy Export Incentive Program (DEIP) Invitation: “The Commodity Credit Corporation (CCC) has a right to the amount drawn in accordance with the terms and conditions of one or more Dairy Export Incentive Program (DEIP) Agreements entered into by the exporter pursuant to 7 C.F.R. Part 1494, and the applicable DEIP Invitation(s) issued by CCC.”If the letter of credit is to apply to a single DEIP Invitation:“The Commodity Credit Corporation (CCC) has a right to the amount drawn in accordance with the terms and conditions of one or more Dairy Export incentive Program (DEIP) Agreements entered into by the exporter pursuant to 7 C.F.R. Part 1494, and DEIP Invitation No.________________.If the letter of credit is to apply to more than one specific DEIP Invitation:“The Commodity Credit Corporation (CCC) has a right to the amount drawn in accordance with the terms and conditions of one or more Dairy Export incentive Program (DEIP) Agreements entered into by the exporter pursuant to 7 C.F.R. Part 1494, and DEIP Invitation Nos.________________, ___________________, and _________________.”3. Insert the last date of the month in which the 90th day after the date of the letter of credit falls (e.g., if the date of the letter of credit is March 15, 2002, the date to be inserted would be Jun 30, 2002).4. Insert a time period of either “one (1) year” or a specific number of whole month(s) which total less than one year (e.g., “one (1) month,” “two (2) months,” etc.).5. Insert the same time period as inserted in the previous space (e.g., “one (1) year,” “one (1) month,” etc.).信用证样本2Issue of a Documentary Credit （开证行,一般为出口商的往来银行，须示开证行的信用程度决定是否需要其他银行保兑confirmation见49）BKCHCNBJA08E SESSION: 000 ISN: 000000 BANK OF CHINA LIAONING NO. 5 ZHONGSHAN SQUARE ZHONGSHAN DISTRICT DALIAN CHINADestination Bank （通知行advising bank见57A）KOEXKRSEXXX MESSAGE TYPE: 700 KOREA EXCHANGE BANK SEOUL 178.2 KA, ULCHI RO, CHUNG-KO （一般由受益人指定往来银行为通知行，如愿意通知，其须谨慎鉴别信用证表面真实性；应注意信用证文本的生效形式和内容是否完整，如需小心信用证简电或预先通知和由开证人直接寄送的信用证或信用证申请书，因其还未生效，且信用证一般通过指定通知行来通知，可参考《出口实务操作》page237）40A Type of Documentary Credit （跟单信用证类型）IRREVOCABLE （信用证性质为不可撤消。

进出口实用英语：信用证（1）

1. 通知对⽅以开⽴信⽤证 As you have confirmed theorder, we have arranged with the Bank of China to open an L/C in your favor for the amount of US $150,000 in accordance with the trade terms stipulated. 2. 通知对⽅已寄出信⽤证 According to your request for opening L/C, we are pleased to inform you that we have airmailed today through the Bank of China an irrevocable L/C for $200,000 in favor of the New York Trading Co., Inc. on the following terms and conditions. 3. 通知对⽅已开⽴并寄出信⽤证 We hasten to inform you that we have today been advised by the Bank of China of the establishment of an L/C in your favor to the amount of $100,000 available on or before April 30, 2001. We believe it will be in your hands within this week. 4. 通知对⽅外国银⾏开⽴信⽤证 By order and for your account we have made fax instructions to our Los Angeles branch to establish an L/C in favor of the Pacific Trading Co., Inc., Los Angeles to the amount of US$50,000. 5. 通知对⽅已收到信⽤证 Thank you very much for your L/C covering your order No.100. The goods you have ordered are being prepared for shipment. As soon as the shipment has been executed, you will be advised by fax and our letter will follow with the shipping documents. 6. 通知信⽤证的开⽴与有效期限 We have instructed the Bank of China to open an irrevocable letter of credit for US$35,000. This will be advised by the bankers' correspondents, Beijing City Commercial Bank. They will accept your draft on them at 30 days after sight for the amount of your invoices. The credit id valid until September 30. 7. 通知对⽅已开⽴信⽤证，并⽀付汇票 We have asked the Bank of China here to open a credit for US$50,000 in your favor and this will remain in force until March 31, 2001. The bank will honor your draft at sight for the amount of your invoice drawn under the L/C. 8. 督促对⽅开⽴信⽤证 In order to execute your order No.205, please urgently open an irrevocable L/C for the amount of US$100,000 in our favor, available until April 30. As the shipping time is near, we ask you to instruct your bankers to open it so that we can receive it within this week. 9. 督促对⽅确认订单并开⽴信⽤证 We are pleased to confirm your fax order today and inform you that your order No. 100 is now ready for shipment per M/S Pacific leaving Jilong around June 10. Therefore we are anxious to receive your advice of L/C against this order. 10. 要求提早开⽴信⽤证 We need a period of three months for production in order to execute this order and request your immediately arrangement for opening an L/C two months before the time of shipment.。

一信用证的概念

一、信用证的概念（LETTER OF CREDIT ，简写为L/C）是银行应买方要求和指示向卖方开立的、在一定期限内凭规定的单据符合信用证条款，即期或在一个可以确定的将来日期，兑付一定金额的书面承诺。

二、信用证业务中存在的契约（1）在开证申请人（进口商）和信用证受益人（出口商）之间存在一份贸易合同。

由这份贸易合同带来了对支付信用的需要。

（2）在开证申请人和开证银行之间存在一份开证申请书。

由这份开证申请书保证了信用证下收进的单据和付出的款项将由开证申请人赎还。

（3）在开证银行与信用证受益人之间则由信用证锁定。

信用证保证了信用证受益人交到银行的符合规定的单据将必定得到支付。

三、信用证的特点1、信用证是一项独立文件。

信用证是银行与信用证受益人之间存在的一项契约，该契约虽然可以以贸易合同为依据而开立，但是一经开立就不再受到贸易合同的牵制。

银行履行信用证付款责任仅以信用证受益人满足了信用证规定的条件为前提，不受到贸易合同争议的影响。

2、信用证结算方式仅以单据为处理对象。

信用证业务中，银行对于受益人履行契约的审查仅针对受益人交到银行的单据进行的，单据所代表的实物是否好则不是银行关心的问题。

即便实物的确有问题，进口商对出口商提出索赔要求，只要单据没问题，对于信用证而言，受益人就算满足了信用证规定的条件，银行就可以付款。

3、开证行负第一性的付款责任。

在信用证中，银行是以自己的信用做出付款保证的，所以，一旦受益人（出口商）满足了信用证的条件，就直接向银行要求付款，而无须向开证申请人（进口商）要求付款。

开证银行是主债务人，其对受益人负有不可推卸的、独立的付款责任。

这就是开证行负第一性付款责任的意思所在。

四、信用证的当事人1．开证申请人在国际贸易中，信用证的开证申请人是进口商或买方。

有时开证申请人也称开证人，他还是运输单据的收货人。

进口商根据贸易合同的规定到其有业务往来的银行申请开立信用证。

2．开证行接受开证申请人委托开立信用证的银行即是开证行。

信用证业务案例分析(1)分解

9. 我某公司按FCA条件进口一批化工原料，合同中规定由卖方代办运输事项。结果在装运期满时，国外卖方来函通知，无法租到船，不能按期交货。因此我公司向国内生产厂家支付了10万元违约金，问：对我公司的这10 万元损失，可否向国外的卖方索赔？
【分析】 1、我方的10万元延期交货违约金，不能向国外公司
【分析】应首先核对信用证，假设与信用证相符，按商业习惯做法在缮制出口发票时，应在总金额〔单价×数量〕中先扣除5％优待〔折扣〕得出一个毛净价，然后在此根底上再扣除5％佣金，得出净价。具体制单如下：
Ladies Blouses
2023 pieces @ USD 2.10 4200.00
Less 5% allowance
【分析】 FCA(FREE CARRIER)“货交承运人〔…… 指定地点〕”是指卖方只要将货物在指定的地点交给买方指定的承运人，并办理了出口清关手续，即完成交货。此案例中没有指明承运货物的航空公司是否为买方所指定的，但即便买方没有指定，卖方也可按惯例指定航空公司运输〔费用到付，即买方担当〕，只要卖方在商定的时间内〔8月31日前，包括8月31日〕将货交承运人，卖方即完成交货，买方需按约付费，所谓的延迟交货不成立，卖方应马上支付全部款项。
【分析】我方对此应吸取的教训之一就是必需对信用证业务下“单证相符“有足够生疏。《统一惯例》中对开证行的责任有如下规定：开证行必需合理慎重地审核一切有关单据，并从外表上确定其是否与信用证条款相符，以打算是否担当付款的责任。因此，ቤተ መጻሕፍቲ ባይዱ行付款的依据只是看单据外表是否相符，而不管客户如何表态之类事宜。不管我方所提交发票金额与信用证金额多出多少，都以单证不符论处而拒付。
索赔，应由自己担当。 2、这个案例涉及FCA术语问题，买方负责订立运输

信用证范例一

BENEFICIARY :信用证范例一:FM: ASAHI BANK LTD,THE (FORMERL Y THE KYOW A SAITAMA BANK LTD. ) BENEFICIARY :TO:BANK OF CHINA, ZHEJIANG BRANCH. HANGZHOU,CHINA.WE HEREBY ISSUE OUR IRREVOABLE DOCUMENTARY CREDIT NO.12345DATE OF ISSUE:JUNE 12,2004.DATE OF EXPIRY:OCT.12,2004PLACE OF EXPIRY:CHINABENEFICIARY :CHINA HANGZHOU YONGSHENG FOREIGN TRADE COMOANY LTD.22F.GREEN CITY PLAZA 819 SHIXIN ROAD(M).XIAOSHAN HANGZHOU.CHINA P.C :311200.APPLICANT :GOODLUCKY COPORATION LTD,NO.123 TRADE STREET P.O.BOX 890 TOKYO,JAPANCURRENCY AMOUNT USD98,000.00 SAY UNITED STA TES DOLLARS NINETY EIGHT THOUSAND NOL Y.CREDLT AV AILABLE WITH/BY ANY BANK IN CHINABY NEGOTIATIONDRAFTS AT SIGHT FOR FULL INVOICE V ALUE.DRAWEE:SAIBJPJTASAHI BANK LTD,THE (FORMERL Y THE KYOW A SAITAMA BANKLTD. )TOKYOPARTIAL SHIPMENT:ALLOWEDTRANSSHIPMENT:NOT ALLOWEDSHIPMENG FROM CHINESE MAIN PORT ,FOR TRANSPORTATION TO OSAKA JAPAN. LATEST DATE OF SHIPMENT :SEP.27,2004DESCRIPTION OF THE GOODS :HALF DRIED PRUNE 2004CROPGRADE SPEC QUNTY UNIT PRICE(TOTAL CASE) (USD/CASE)B L:700CASES M:700CASES 1,400 21.--C AND F OSAKAA L:700CASES M:700CASES 1,400 26.-- C AND F OSAKAB L:700CASES M:700CASES 1,400 21.--C AND F OSAKAPACKING:IN WOODEN CASE,12KGS PER CASETRADE TERMS: C AND F OSAKA JAPANDOCUMENTS REQUIRED :1 2/3 SET OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED FREIGHT PREPAID AND NOTIFY THE APPLICANT.2 MANUALL Y SIGNED COMMERCIAL INVOICE IN TRIPLICATE(3)INDICATING APPLICANT’S REF NO.SCLI-2004-0648.3 PACKING LIST IN TRIPLICATE(3).4 MANUALL Y SIGNED CERTIFICATE OF ORIGIN IN TRIPLICATE(3).5 BENEFICIARY’S CERTIFICATE STA TING THAT CERTIFICATE OF MANUFACTURING PROCEESS AND OF THE INGREDIENTS ISSUED BY PRODUCER SHOULD BE SENT TO APPLICANT BU DHL.6 CERTIFICANTE OF WEIGHT AND QUALITY IN TRIPLICATE.ADDITIONAL CONITIONS:1\INSURANCE TO BE EFFECTED BY BUYER.2\TELEGRAPHIC REIMBURSEMENT CLAIM PROHIBITED.3\1/3 ORIGINAL BILL OF LADING AND OTHER SHIPPING DOCUMENTS MUST BE SENT DIRECTLY TO THE APPLICANT IN THREE DAYS AFTER B/L DATE AND SENT BY FAX.4\AMOUNT AND QNTY 5PCT MORE OR LESS ARE ALLOWED.5\THIS COMMODITY FREE FROM RESIN.DETAILS OF BANKING CHARGES: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY.PRESENTATION PERIOD: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE V ALIDITY OF THE CREDIT. CONFIRMATON: WITHOUT.INSTRUCTION:THE NEGOTIATING BANK MUST FORWARD THE DRAFTS AND ALL DUCUMENTS BY REGISTERED AIRMAIL DIRECT TO US (ASAHI BANK LTD,INTERNATIONAL OPERATIONS OFFICE. MALL ADDRESS :C.P.O.BOX 880 TOKYO 100-869 JAPAN IN TWO CONSECUTIVE LOTS .)UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER,WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS(1993 REVISION), INTERNATIONAL CHAMBER OF COMMERCE,PUBLICATION NUMBER 500 AND ENGAGES US IN ACCORDANCE WITH THE TERMS THEREOF.ASAHI BANK LTD THE TOKYO JANPAN.THE END.有关资料进口公司：东京好运有限公司商贸街123号邮政信箱980号东京日本出口公司：杭州永盛对外贸易公司杭州萧山市心中路819号绿都世贸广场22楼邮编311200 发票号码：2004HA8869 发票日期：2004年9月3日提单号码：FSH56707 提单日期：2004年9月20日船名：SHANGHAI V。

国际结算：7-信用证业务流程（1）

国际结算：7-信⽤证业务流程（1）第七章信⽤证业务流程信⽤证按照付款⽅式分类有即期和远期，本章就国际贸易中最常见的即期信⽤证的⼀般业务流程作简单介绍。

第⼀节即期信⽤证结算的⼀般流程图1即期信⽤证结算的⼀般流程1．交易双⽅签订进出⼝合同，约定采⽤即期信⽤证⽅式结算货款。

2．开证⼈填具开证申请书，交纳押⾦（开证保证⾦）或提供担保，要开证⾏开⽴信⽤证。

3．开证⾏根据开证申请书开出以出⼝商为受益⼈的信⽤证，并寄送通知⾏。

4．通知⾏核对密押或印鉴⽆误后，通知受益⼈信⽤证已开到。

5．受益⼈审证确认⽆异议后，根据信⽤证规定对进⼝商发运货物（若对信⽤证的内容持有异议，可提出修改要求）。

6．受益⼈开⽴汇票，连同货运单据等在信⽤证规定的期限内送议付⾏办理议付。

7．议付⾏根据信⽤证条款审核单据⽆误后，向受益⼈议付货款。

8．议付⾏将汇票与货运单据等寄交开证⾏或其指定的付款⾏，索偿垫付款项。

9．开证⾏或付款⾏核对单据等⽆误后，向议付⾏付款。

10．开证⾏通知开证⼈验单付款。

11．开证⼈验单⽆误后，向开证⾏付款取得货运单据，⽤以接收货物。

第⼆节即期信⽤证在进⼝贸易中的应⽤进⼝贸易中采⽤信⽤证⽅式对外⽀付货款，也就是说的进⼝开证业务。

进⼝开证业务主要有开⽴信⽤证、修改信⽤证与对外付款三个基本环节。

⼀、开⽴信⽤证作为开证申请⼈，进⼝商必须根据合同规定向银⾏要求开⽴信⽤证。

由于开证⾏是信⽤证的第付款⼈，所以开证⾏必须严格依据进⼝商递交的开证申请书，完整、准确、及时地开出信⽤证。

（⼀）开证申请⼈申请开证在这个业务程序中，开证申请⼈有两个主要的业务内容：按合同规定填写进⼝开证申请书与按银⾏规定交纳押⾦或提供必要的担保。

1．进⼝开证申请书开证申请书是进⼝商根据进⼝合同要求进⼝地银⾏（开证⾏）开⽴信⽤证的申请书，它是银⾏开⽴信⽤证的原始依据。

进⼝商要向银⾏递交进⼝合同的副本以及所需附件，如进⼝许可证等，并根据银⾏规定的统开证申请格式，填写申请书式三份。

信用证标准定义(一)

信用证标准定义(一)信用证标准定义1. 什么是信用证？•信用证是一种国际贸易中常用的支付方式，通过银行保证支付卖方的货款。

•信用证是买卖双方约定的一种支付方式，确保卖方能够按照合同条件提供货物或服务，并获得相应的货款。

2. 信用证的定义和特点•信用证是银行按照买卖双方的指示，为买方（申请人）开立的一种支付保证。

•信用证是一种“银行票据”，卖方通过向指定的银行提交符合合同要求的文件，即可获得货款。

•信用证是交易各方之间的一种担保方式，减少了交易风险，提高了交易的安全性。

3. 信用证的主要参与方•申请人（买方）：需要开立信用证以确保支付货款的买方。

•受益人（卖方）：根据信用证提交符合要求的文件以获得货款的卖方。

•开证行：受申请人委托开立信用证的银行。

•通知行：负责将信用证的内容告知给受益人的银行。

4. 信用证的分类标准信用证•标准信用证是最常见的信用证类型，根据国际惯例和国际商会发布的《国际信用证惯例》执行。

合规信用证•合规信用证是指根据交通银行发布的《信用证业务合规规范》执行的信用证。

改证信用证•改证信用证是原有信用证的某些条款需要修改或添加时，由原开证行发起的一种信用证变更操作。

5. 信用证的相关理由•信用证作为一种可靠的支付方式，对于国际贸易合作非常重要。

它能够提供交易双方的担保，降低了交易风险。

•信用证的使用可以减少纠纷的发生，加快货款的支付速度，提高交易的效率。

•信用证的使用范围广泛，几乎适用于所有的商品和服务交易。

6. 相关书籍推荐•《信用证实务与技巧》：本书详细介绍了信用证的基本知识、操作流程和注意事项，是一本实用的信用证指南。

•《国际信用证操作全程手册》：该书系统地介绍了信用证的全过程操作，对于初学者具有较高的参考价值。

•《信用证操作与银行管理》：本书从银行的角度出发，全面阐述了信用证的操作方法和风险管理，适合银行从业人员阅读。

以上是关于“信用证标准定义”的相关定义及理由的介绍。

信用证在国际贸易中有着重要的作用，掌握其基本知识对于从事贸易业务的人来说十分必要。

信用证一.pdf

TELEX（电传）的18%左右，只有CABLE（电报）的2.5%左右。 C、SWIFT的安全性较高。SWIFT的密押比电传的密押可靠性
强、保密性高，且具有较高的自动化。 D、SWIFT的格式具有标准化。对于SWIFT电文，SWIFT组织
有着统一的要求和格式。）
DOCUMENTS FOR I/E BUSINESS-JANE COURSE - 011
PLACE OF EXPIRY 51A: APPLICANT BANK_ 50: APPLICANT 59: BENEFICIARY 32B: CURRENCY CODE,AMOUNT 41D: AVAILABLE WITH…BY… 42C: DRAFTS AT … 42A: DRAWEE
DOCUMENTS FOR I/E BUSINESS-JANE COURSE - 011
DOCUMENTS FOR I/E BUSINESS-JANE COURSE - 011
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（见附件）
DOCUMENTS FOR I/E BUSINESS-JANE COURSE - 011
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DOCUMENTS FOR I/E BUSINESS-JANE COURSE - 011
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1、按照开立形式划分： 1）信开信用证； 2）电开信用证：A、普通电传开证 B、SWIFT信用证
（SWIFT 特点： A、SWIFT需要会员资格。我国的大多数专业银行都是其成员。 B、SWIFT的费用较低。同样多的内容，SWIFT的费用只有
6
43P: PARTIAL SHIPMENT ( )ALLOWED ( )NOT ALLOWED 43T: TRANSHIPMENT ( )ALLOWED ( )NOT ALLOWED 44A: LOADING ON BOARD/DISPACH/TAKING IN CHARGE 44B: FOR TRANSPORTATION TO… 44C: LATEST DATE OF SHIPMENT 45A: DESCRIPTION OF GOODS AND/OR SERVICES 46A: DOCUMENTS REQURIED 47A: ADDITIONAL CONDITIONS 71B: CHARGES 48: PERIOD FOR PRESENTATION 49: CONFIRMATION INSTRUCTIONS: 78: INSTRUCTIONS:

一分钟看懂信用证

-2.563. W AYBILL STATING: NAME………(IN CASE OF SEA), NAME OF PLANE/FLIGHT7NO……….(IN CASE OF AIR), NAME OF THE TRUCK COMPANY/TRUCK NO………(IN CASE OF LAND), (2) NA TIONALITY OF VESSEL/PLANE/TRUCK …………………(3) OWNER OF VESSEL………(IN CASE OF SEA) OWNER OF PLANE/COMP ANY……… (IN CASE OF AIR) OWNER OF TRUCK/COMPANY………(IN CASE OF LAND), (4) VESSEL/PLANE/TRUCK WILL CALL OR PASS THROUGH THECOMPANY OF THE VESSEL/PLANE/TRUCK) ACCORDINGLY DECLARES THAT THE INFORMA TIONS 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/YEAR SAUDI EMBASSY/CONSULATE SIGNATURE OF VESSEL’S SEAL AND SIGNAURE /PLANE’S/TRUCK’SOWNER4. 5. 6.87.8. 9. - 10.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 V ALID 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:AMERICAN BUREAU OF SHIPPING BUREAU VERITAS HELIENIC REGISTER OF SHIPPING DET NORSKEVERITASLLOYD’S REGISTER OF SHIPPING GERMANISCHERLLOYDREGISTRO ITALIANO NA V ALE NIPPON KAIJIKYOKAIKOREAN REGISTER OF SHIPPING POLSKI REJESTRSTATKOW(REQUIREMENT OF CARGO GEAR AND TACKLE MAY BEDISREGARDED IN CASE OF CONTAINERS, BULK, ROLL-ONROLL-OFF OR ANY OTHER GEARLESS VESSEL, PROVIDED ADECLARATION IS OBTAINED FROM ONE OF THE ABOVESOCIETES TO THE EFFECTTHAT THE CARRIER HAS NO GEAR11.1.2.3.4.5.6.7.8.99.10.11.12.13.14.1011CHICKEN, BREAST MEAT, A GRADE, PACKING: 1KG X 12/CARTON,2.THE INCREASED QUANTITY AS ABOVE MUST BE SHIPPED NOTEARLIER THAN JAN. 31,2005.12。

信用证案例一

1．信用证2007 APR 05 09:36:32 LOGICAL TERMINAL POO5MT: 700 ISSUE OF DOCUMENTARY CREDITPAGE 00001FUNC SWPR3UMR 00182387MAGACK DWS7651 AUTH OK, KEY B19604214FAEA9B2,,BKCHCHBJ SAIVJPJT RECORD BASIC HEADER 0 700 1547 070225 SAIBJPJTCXXX3846 992024 070315*ASAHI BANK LTD*LONDONUSER HEADER SERVICE CODE103:BANK PRIORITY113:MSG USER REF108 INFO.FROM SEQUENCE OF TOTAL *27 : 1/1FORM OF DOC CREDIT *40 : IRREVOCABLEDOC. CREDIT NUMBER *20 : LC123DA TE OF ISSUE *31 C : 070405EXPIRY *31 D: DA TE 070615 AT NEGOTIATING BANK`S COUNTER APPLICANT *50: ITOCHU CORPORATION, LONDON, U.K.NO.66 LONDON STREET, U.K.BENEFICIARY *53: HONGYUE TEXTILES IMP AND EXP CORPORATION.65 BAIZHANG ROAD E. 6 NINGBO CHINAAMOUNT *32B: CURRENCY USD AMOUNT USD16000.00A V AILABLE WITY/BY *41 D: NEGOTIATION WITH ANY BANK IN CHINA DRAFTS AT *42 C: AT 30 DAYS AFTER SIGHT FOR FULL INVOICE V ALUE DRAWEE *41 A: HARMY BANK LTD, LONDONPARTLAL SHIPMENNTS *43 P: PROHIBITEDTRANSSHIPMENT *43 T: PERMITTEDLOADING IN CHARGE *44 A: ANY CHINESE PORTFOR TRANSPORT TO *44 B: LONDONLATEST DATE OF SHIP. *44 C: 070531DESCRIP.OF GOODS *45 AFULL COTTON KNITTED WOMEN TROUSERS AS PER S/C NO.DY666ART NO. QUANTITY UNIT PRICE88-701 6000 PCS USD 1.00/PC88-702 8000 PCS USD 1.25/PCPRICE TERM : CIF LONDONDOCUMENTS REQURIED *46 A:+FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED AND MARKED “FREIGHT PREPAID” NOTIFY APPLICANT (WITH FULL NAME AND ADDRESS).+SIGNED COMMERCIAL INVOICE IN 5 FOLDS CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN AND SHOWING H.S.CODE 610462+BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF NON-NEGOTIABLESHIPPING DOCUMENTS HA VE BEEN SENT TO APPLICANT BY AIRMAIL WITHIN 2 DAYS AFTER SHIPMENT+DETAILED PACKING LIST IN 3 FOLDS.+G.S.P.FORM.ISSUED BY AUTHORITY.+MARINE INSURANCE POLICY IN DUPLICATE ENDORSED IN BLANK FOR 110％OF THE INVOICE V ALUE INCLUDING：ALL RISKS AND WAR RISK AS PER CIC OF PICC INCLUDING W AREHOUSE TO W AREHOUSE CIAUSE，CLAIMS PAYABLE IN LONDON IN CURRENCY OF DRAFTS.+COPY OF SHIPPING ADVICE TO APPLICANT WITHIN 2 DAYS AFTER SHIPMENT. ADDITIONAL COND. *47A :1.ALL DOCUMENTS SHOULD MENTION L/C NO.2. AN ADDITIONAL FEE OF USD 50.00 OR EQUIV ALENT WILL BE DEDUCTED FROM THE PROCEEDS PAID UNDER ANY DRAWING WHERE DOCUMENTS PRESENTED ARE FOUND NOT TO BE IN STRICT CONFORMITY WITH THE TERMS OF THIS CREDIT.3. THE GOODS TO BE PACKED IN EXPORT CARTONS.DETAILS OF CHARGES *71 B:ALL BANKING CHARGES OUTSIDE LONDON INCLUDING REIMBURSEMENT COMMISSIONS ARE FOR ACCOUNT OF BENEFICLARY. PRESENTATION PERIOD *48 : WITHIN 10 DAYS AFTER THE DA TE OF SHIPMENT, BUT WITHIN THE V ALIDITY OF THE CREDIT.CONFIRMATION *49 : WITHOUTINSTRUCTION *78 :THE NEGOTLATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED ALRMIL DIRECT TO US (INT`L OTERATIONS CENTER ADD.: C.P.O. BOX NO.800 TOKYO 100-91 JAPAN) IN TWO CONSECUTIVE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMTT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.--------------------------------END-----------------------------------------2．补充材料：（1）发票号码：XY0869；（2）提单号码：COS365；（3）船名、航次：BILLJIE V.998 （4）包装情况：@100 PCS/CTN: GROSS WT. 10KGS/CTN; NET WT. 8KGS/CTNMEASUREMENT:60×50×40cm/CTN（5）提单签单人及签发日期：NINGBO DAHAI SHIPPING CO.LTD 成新海SHIPPED ON BOARD DA TE：MAY 28，2007（6）唛头：ITOCHU/DY666/LONDON/NO.1-UP （7）出口企业有权签字人：戚雪文（8）原产地标准及产地证号：“P”，ZJNB888788 （9）保单号：PICC2007128。

fob与cifcfr的区别及信用证 (1)

FOB CIF 的区别FOB 贸易术语1、定义：FOB是FREE ON BOARD三个单词第一个字母的大写，中文意思为装运港船上交货，指定具体装运港名。

2、适用运输方式：海运和内河运输。

3、卖方的主要义务A、负责在合同规定的日期或期限内，在指定装运港将符合合同的货物按港口惯常方式交至买方指定的船上，并给予买方充分的装船通知。

B、负责取得出口许可证或其他核准证书（商检证，原产地证等）办理货物出口手续（报关、出口订仓等）。

C、负担货物在装运港越过船舷为止的一切费用和风险（实际为到船舱内为止）。

D、负责提供商业发票和证明货物已交至船上的通常单据（已装船海运提单）。

5、买方的主要义务A、负责按合同规定支付货物价款。

B、负责订舱或租船、支付运费（海运费），并给予卖方关于船名，装船地点和要求交货时间的充分通知，（实际业务中买方告知卖方其在装运港的货运代理，并要求卖方向其订船，海运费为到付，由买方支付，通常买方支付的海运费较卖方自己订船要便宜10-20%）。

C、自负风险和费用取得进口许可证（配额在进口国同样由买方向国内行政机构申领）或其他核准证书，并办理货物进口以及必要时，经由另一国过境运输的一切海关手续。

D、负担货物在装运港越过船舷后的一切费用和风险（实际为装运港船舱内以后的）E、收取卖方按合同规定交付的货物，接受与合同相符的单据。

CIF 贸易术语1、定义：CIF是COST，INSURANCE，AND FREIGHT（…D PROT OF DESTINATION）三个单词的第一个字母大写组成，中文意思为成本加保险费加运费。

（指定目的港），指当货物在装运港越过船舷时，（实际为装运船舱内），卖方即完成交货。

货物自装运港到目的港的运费保险费等由卖方支付，但货物装船后发生的损坏及灭失的风险由买方承担。

2、适用运输方式：海运和内河运输，贸易国（货物最终运抵的海港或河港）。

3、关键点：风险点、交货点在启运港船上，费用划分点至目的港港口船上。

实训1-信用证的审核和分析

实训1：信用证1.1 实训目的通过实训，使学习者能够了解信用证各当事人与合同当事人之间的关系，掌握信用证各条款的内容，并能结合合同等文件对信用证进行分析和审核，从而了解在一笔贸易中，买方对卖方在单据方面的制作要求，以便作好制单工作的各种前期准备工作。

1.2 信用证简介信用证（LETTER OF CREDIT）是一种书面文件。

是一家银行（开证行）根据客户（申请人）的要求和指示，或以其自身的名义，向受益人开立的，在一定期限内凭规定的单据支付一定金额的书面承诺。

《UCP 500》明确规定：“信用证方式下，各有关当事人处理的只是单据，而不是单据所涉及的货物、服务或其他行为”，明确了信用证交易的标的是单据。

信用证作为国际贸易货款结算中使用最广泛的支付方式之一，解决了买卖双方互不信任的矛盾。

目前，虽说欧美企业贸易额的90％是采用非信用证方式进行交易的，但我国企业使用的比例高达80％以上，而且由于信用证业务遵循严格的单单一致、单证相符原则，卖方为了得到货款，就需向银行提交信用证规定的各种单据，这使信用证对单据的要求相对托收和汇付来讲要严格得多，因此掌握信用证制单是对国际商务单证工作人员的一种最基本的工作能力要求。

1.3 信用证审证要点：从开立方式来看，信用证有信开本和电开本两种。

信开本信用证因传递速度较慢且要使用印鉴，极易被国际诈骗团伙伪造，目前使用较少；电开本信用证主要采用电报（CABLE）、电传（TELEX）或SWIFT等电讯方式开立，有简电本信用证、全电本信用证和SWIFT信用证之分。

简电开信用证必须要附上简电证实书才是有效的。

而采用SWIFT信用证，传递速度快且成本较低，并且不会被伪造，故被银行广泛使用。

信用证是根据买卖合同开立的，一经开出，便不再受合同的约束而成为一项独立文件。

若信用证内容与合同不符，就可能使卖方失去在交易磋商中力争的利益。

所以卖方对信用证的审核就显得非常重要。

审核信用证是银行和出口企业共同承担的任务，其中银行主要负责鉴别信用证的真伪，通常由通知行负责进行审核；而出口企业则是将信用证条款与合同条款逐项逐句进行对照，从而审核信用证的内容与买卖合同条款是否一致，若不一致就要求开证申请人进行修改。

信用证1

09/04/15-13:43:46 P2XX-7963-000004 5____________________________________________________________________--------------------- Instance Type and Transmission --------------Original received from SWIFTPriority : NormalMessage Output Reference : 1343 150409CMBCCNBSAXXX7645303099Correspondent Input Reference : 1443 150409DAEBKR22AXXX7593095197 --------------------------- Message Header -------------------------Swift Output : FIN 700 Issue of a Documentary CreditSender : DAEBKR22XXXDAEGU BANK, LTD.,THEDAEGU KRReceiver : CMBCCNBSXXXCHINA MERCHANTS BANK(HEAD OFFICE)SHENZHEN CNMUR : 150409OIPS00002--------------------------- Message Text ---------------------------27: Sequence of Total电文页次1/140A: Form of Documentary CreditIRREVOCABLE20: Documentary Credit NumberM31S9504NS0004831C: Date of Issue开证日期15040940E: Applicable RulesUCP LATEST VERSION31D: Date and Place of Expiry信用证有效期和有效地150529 AT NEGOTIATING BANK50: ApplicantKUMOH EMS CO.,LTD.DAEGU CITY. KOREA922-2 WORAM-DONG, DALSEO-GUDAEGU, KOREA59: Beneficiary - Name & AddressHK RD TRADING CO., LIMITED19/F CHINA MERCHANTS BANK TOWER NO.7088 SHENNAN BOULEV ARD SHENZHENP.R. CHINA32B: Currency Code, Amount币种和金额Currency : USD (US DOLLAR)Amount : #99000,#41D: Available With...By... - Name&Addr议付行ANY BANKBY NEGOTIATION自由议付42C: Drafts at...AT SIGHT42A: Drawee - FI BIC付款人DAEBKR22XXXDAEGU BANK, LTD.,THEDAEGU KR43P: Partial ShipmentsPROHIBITED43T: TransshipmentPROHIBITED44E: Port of Loading/Airport of Dep.CHINA TIANJIN PORT44F: Port of Dischrge/Airport of DestSOUTH KOREA BUSAN PORT44C: Latest Date of Shipment15041545A: Descriptn of Goods &/or ServicesHS CODE: 8104190001. AZ91D INGOT 7.5KG +/-0.5KGQUANTITY : 40MT09/04/15-13:43:46 P2XX-7963-000004 6____________________________________________________________________ PRICE: USD2,475/MTAMOUNT:USD99,000.00CIF BUSANORIGIN:CHINA46A: Documents Required1. SIGNED COMMERCIAL INVOICE IN 3 FOLD(S)2. PACKING LIST IN 3 FOLD(S)3. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO全套清洁已装船海运提单，以，，，为抬头，标注运费预付和THE ORDER OF DAEGU BANK, LTD. MARKED 'FREIGHT PREPAID' ANDNOTIFY THE APPLICANT（此信用证被通知人与申请人一致）被通知人为申请人4. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE 双份FOR110 PCT OF INVOICE V ALUE MADE OUT 被保险人TO ORDER OFDAEGU BANK, LTD. INDICATING A CLAIM SETTLING AGENTIN SOUTH KOREA 赔付地COVERING INSTITUTE CARGO CLAUSE (A) 47A: Additional Conditions1. A FEE OF USD 80 IS TO BE DEDUCTED FROM EACHDRAWING每一次交单FOR THE ACCOUNT OF BENEFICIARY. IF DOCUMENTS AREPRESENTED WITH DISCREPANCY(IES).2. IN ADDITION, IF ANY, WE WILL DEDUCT OUR REMITTANCE CHARGE汇款费用EQUIV ALENT OF USD 80 FOR EACH REMITTANCE.IT SHALL BE FOR ACCOUNT OF BENEFICIARY.3. ADD TO FIELD 59A/C NO.:OSA7559199210321014. IN THE EVENT THAT DOCUMENTS PRESENTED UNDER THIS CREDIT AREDETERMINED TO BE DISCREPANT, 信用证下所提交的单据一旦出现不符，我们可以放弃它，WE MAY SEEK A WAIVER OF SUCHDISCREPANCY(IES) FROM THE APPLICANT AT OUR SOLE DISCRETION.UNLESS PRIOR CONTRA RY INSTRUCTIONS HAVE BEEN RECEIVED FROM THEPRESENTER, WE MAY RELEASE DOCUMENTS TO THE APPLICANT WITHOUTFURTHER NOTICE TO YOU UPON THEIR WAIVER OF DISCREPANCIES.IN SUCH EVENT, THE PRESENTER AND/OR BENEFICIARY SHALL HA VE NO如果信用证中存在不符，在接到申请人接受不符点通知的情况下，银行可以考虑放弃扣款，并交给申请人，之前不会给予任何通知CLAIM AGAINST US.5. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER.6. ALL DOCUMENTS MUST BE ISSUED IN ENGLISH UNLESS OTHERWISESTIPULATED.71B: Charges+ALL BANKING COMMISSIONS AND1118-4018-6583-4956-2486-7805CHARGES OUTSIDE SOUTH KOREA ANDREIMBURSEMENT COMMISSIONS AREFOR ACCOUNT OF BENEFICIARY在韩国以外产生的费用由受益人承担48: Period for Presentation+DOCUMENTS MUST BE PRESENTED FORNEGOTIATION WITHIN 21 DAYS AFTERDATE OF SHIPMENT BUT WITHIN CREDIT（一般15天）V ALIDITY49: Confirmation InstructionsWITHOUT78: Instr to Payg/Accptg/Negotg Bank1. THE AMOUNT OF EACH NEGOTIATION/DRAWING MUST BE ENDORSED ONTHE REVERSE OF THIS CREDIT AND NEGOTIATING/PRESENTING BANKMUST CERTIFY THE SAME ON THE COVERING SCHEDULE.2. ALL DOCUMENTS MUST BE MAILED TO DAEGU BANK, LTD.INTERNATIONAL BUSINESS DEPT 14FL,118, SUSEONG-2-GA, SUSEONG-GU,DAEGU, 706-712 SOUTH KOREAIN ONE LOT BY COURIER MAIL.3. UPON RECEIPT OF THE DRAFT AND DOCUMENTS COMPLIED WITHTHE TERMS AND CONDITIONS OF THIS CREDIT, WE SHALL REMITTHE PROCEEDS ACCORDING TO THE NEGOTIATING BANK'SINSTRUCTION.--------------------------- Message Trailer ------------------------{CHK:1BA23EDB235E}PKI Signature: MAC-Equivalent。

信用证和汇票的联系与区别

信用证是国际贸易中常用的结算方式，由买方委托银行开立，保证卖方在提供单据相符的情况下得到开证行付款的一种银行信用工具，给买卖双方提供融资，买方可以在没接收到货物之前不付款，而卖方可以在货物装运之后得到银行的付款。

而汇票只是一种支付手段，是票据的一种，属于有价证券，在信用证支付方式中常常会利用汇票。

汇票往往是信用证下要求的单据的一种。

信用证是银行（即开证行）依照进口商（即开证申请人）的要求和指示，对出口商（即受益人）发出的、授权出口商签发以银行或进口商为付款人的汇票，保证在交来符合信用证条款规定的汇票和单据时，必定承兑和付款的保证文件。

信用证以其是否跟随单据，分为光票信用证和跟单信用证两大类。

在国际贸易中主要使用的是跟单信用证，我们一般分析跟单信用证。

汇票的概念1.汇票是支付工具中最重要的一种。

我国票据法第19条规定，汇票是由出票人签发的，委托付款人在见票时或在指定日期无条件支付确定的金额给收款人或持票人的票据。

2．汇票的特征（1）汇票是一种金钱证券，也是一种支付工具，为了保证使用可靠，在该票据上必须表明“汇票”的字样，以利使用者和其他利害关系人了解这种支付工具。

（2）汇票须有无条件支付一定金额的委托的字样，以使这种支付工具在经济活动中有较高信用。

（3）汇票是确定一定的日期才履行支付义务的票据，汇票有见票即付和指定日期支付两种。

汇票的种类1．银行汇票与商业汇票（1）银行汇票是指汇款人将款项交存当地银行，由银行签发给汇款人持往异地办理转帐结算或支取现金的票据。

（2）商业汇票，根据我国支付结算办法第72条规定，商业汇票是收款人或付款人签发，由承兑人承兑，并于到期日向收款人或被背书人支付款项的票据。

商业汇票又分为“银行承兑汇票”和“商业承兑汇票”。

2．即期汇票和远期汇票（1）即期汇票是指以提示日为到期日，持票人持票到银行或其他委托付款人处，后者见票必须付款的一种汇票，这种汇票的持票人可以随时行使自己的票据权利，在此之前无须提前通知付款人准备履行义务。

信用证解读(1)

FROM: BANK OF SINGAPORE.SINGAPORETO: BANK OF CHINA QINGDAOSEQUENCE OF TOTAL: 27: 1/1FORM OF DOC.CREDIT: 40A: IRREVOCABLEDOCU CREDIT NO.: 20: 136107DATE OF ISSUE: 31C: 050427DATE & PLACE OF EXP: 31D: 050610 I N BENEFICIARY'S COUNTRY APPLICANT: 50: ABC COMPANY. SINGORPORE BENEFICIARY: 59: CHINA EXPORT BASESDEVELOPMENT CORPORATIONQINGDAO SHANDONG. CHINA CURRENCY CODE,AMOUNT:32: USD242 250.00AVAILABLE WITH…BY…THE ADVISING BANK BY NEGOTIATIONDRAFTS AT…42C: SIGHTDRAWEE: 42D: BANK OF SINGAPORE. NEW YORK PARTIAL SHIPMENT: 43P: NOT ALLOWED TRANSSHIPMENT: 43T: NOT ALLOWEDLOAD/DISPATCH/TAKING: 44A: QINGDAO.CHINA TRANSPORTATION TO…44B: SINGAPORELATEST SHIPMET DATE: 44C: 050531DESCRIP GOODS/SERVICE:45A:30MT FROZEN PORK LOIN PACKED IN 25KG/CTN. PRICE AT USD50 PER MT; 30MT FROZEN PORK RIB. PACKED IN 25KG/CTN. PRICE AT USD30 PER MT; 30MT FROZEN PORK LEG , PACKED IN 25KG/CTN. PRICE AT USD60 PER MTCIF SINGAPOREDOCUMENTS REQUIRED: 46A:IN 3 FOLD UNLESS OTHERWISE STIPULATED:1. SIGNED COMMERCIAL INVOICE2. SIGNED PACKNG LIST3. CERTIFICATE OF CHINESE ORIGIN4. * COPY OF TELEX FROM APPLICANT TO SUPPLIERS APPROVING THE SHIPPING SAMPLE.5. INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110 PCT OF CIF VALUE.COVERING WAR RISK AND ALL RISKS.6. HEALTH CERTIFICATE IN ONE COPY.7. FULL SET PLUS ONE COPY OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER MARKED “FREIGHT PREPAID” AND NOTIFY APPLICA NT. ADDITIONAL CONDITION:47A:PLEASE CONTACT BENEFICIARY OF THE ISSUANCE OF THE L/C UPON RECEIPT OF THIS SWIFT.1. *THIS CREDIT WILL BECOME EFFECTIVE PROVIDED THAT YOU RECEIVE AUTHORIZATION FROM OUR BANK IN THE FORM OF LC AMENDMENT.2. THE NUMBER AND DATE OF THIS CREDIT AND THE NAME OF ISSUING BANK MUST BE QUOTED ON ALL DRAFTS. PLEASE SEND THE DRAFTS TO BANK OF SINGAPORE. NEW YOUK FOR REIMBURSEMENT AND SEND ALL THE OTHER DOCUMENTS TO US.3. *A FEE OF USD40(OR ITS EQUIVALENT)SHALL BE DEDUCTED FROM THE REIMBURSEMENT CLAIM/FROCEEDS UPON EACH PRESENTATION OF DISCRPANT DOCUMENTS EVEN IF THE CREDIT INDICATHE THAT ALL BANKING CHARGES ARE FOR ACCOUNT OF APPLICANT AND ACCEPTANCE OF SUCH DOCUMENTS DOES NOT IN ANY WAY ALTER THE TERMS AND CONDITIONS OFTHIS CREDIT.4. DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT.5. 5PERCENT MORE OR LESS IN AMOUNT AND QUANTITY ACCEPTABLE. CHARGES: 71B: ALL BANKING CHARGES INCLUDING REIMBURSEMENT CHARGES OUTSIDE SINGAPORE ARE FOR ACCOUNT OF BENEFICIARY CONFIRMATION INSTR:49: WITHOUTIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS(1993 REVISION), INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO.500.根据上述信用证内容，回答下列问题：1. 本信用证的种类为（至少四种）___IRREVOCABLE、NEGOTIATION、SIGHT、DOCUMENTARY、UNCONFIRMED L/C____________________。