国际结算审单实务

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

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 mar ked “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

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

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

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

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/ DA TE OF ISSUE 02/08/30

31D/ DA TE AND PLACE OF EXPIRY: 02/10/15 THE PR OF CHINA

50/ APPLICANT:

EMV AL 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/ A V AILABLE WITH…BY…ANY BANK BY NEGOTIATION

42D/ DRAWEE: ROY AL BANK OF CANADA

TRADE SERVICE CENTRE

TORONTO MONTREAL M5J 1J5

43P/ PARTIAL SHIPMENT: PERMITTED

43T/ TRANSHIPMENT: PERMITTED

44A/ LOAD ON BOARD/DISPA TCH/TAKING IN CHARGE AT/FROM:

THE PR OF CHINA

44B/ FOR TRANSPORTA TION 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