国际结算审单实务教程文件

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 InvoiceCertificate of originFull 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.Dr afts 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/CWe hereby issue…SignatureBanko BinkoPanama, Rep. of PanamaElectronic Distributing AssociatedInvoiceSold to: Importadora Electronisca S.A June 17.2002 Panama. Rep. of Panama Terms: Documentary Credit Invoice No.741 purchase order No.1741Packing Description Price1 Container Televisions, VCRs, VideoRecorders 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.---SignatureElectronic Distributing AssociatesHongkong Consolicators Inc. as agents原产地证明ContainerContaining Televisions, VCRs, Video Recorders and spare parts and100,000 VHs cassettes as per purchase order 1714The undersigned authority certifies that the goods described above originate in the country shown above.Panamanian-----Hongkong Chamber of CommercePlace and Date of Issue, name and signature of competent authority:June 9,2002 HongkongSignature× × ×Panamanian-Hong KongChamber of Commerce海运提单For multimodal transport or port to port shipmentContainer No. No. and type of packages Gross weight(kg) Measurements(cbm) Marks and No. description of goods1 Container TVs, VCRs, Spare partsand CassettesAbove particulars as declared by shippersPractice Two: Please examine the following docs against the following L/CFROM: ROYAL BANK OF CANADA, PAYMENTS CENTRE, MONTREALTO: BANK OF CHINA, JIANGSU BR. NANJING CHUNGKUOMT700 ISSUE OF A DOCUMENTARY CREDIT27/ SEQUENCE OF TOTAL: 1/140A/ FORM OF DOCUMENTARY CREDIT: IRREVOCABLE20/ DOCUMENTARY CREDIT NUMBER:178460M0550131C/ DATE OF ISSUE 02/08/3031D/ DATE AND PLACE OF EXPIRY: 02/10/15 THE PR OF CHINA50/ APPLICANT:EMVAL CREATION INC.55 MOLIERE ST.MONTREAL, QUEBECH2R IN759/ BENEFICIARY:CHINA JIANGSU TEXTILES IMPORT AND EXPORT CORP.23 MAFU STREETNANJING, THE PR OF CHINA 21000232B/ AMOUNT AND CURRENCY:17280,00 CANADLAN DOLLAR39B/ MAXIMUM CREDIT AMOUNT: MAXIMUM41D/ AVAILABLE WITH…BY…ANY BANK BY NEGOTIATION42D/ DRAWEE: ROYAL BANK OF CANADATRADE SERVICE CENTRETORONTO MONTREAL M5J 1J543P/ PARTIAL SHIPMENT: PERMITTED43T/ TRANSHIPMENT: PERMITTED44A/ LOAD ON BOARD/DISPATCH/TAKING IN CHARGE AT/FROM:THE PR OF CHINA44B/ FOR TRANSPORTATION TO…MONTREAL QUEBEC CANADA44C/ LATEST DATE OF SHIPMENT: 02093045A/ DESCRIPTION OF GOODS:S/C 02JC044 PRINTED FLANNELETTE 90CM 16000 METERS ASSORTED PRINTS, PRINTS AS PER SALES CONTRACT AT CAD 1,08 PER METERCOST, INSURANCE+FREIGHT MONTREAL QUEBEC CANADA46A/ DOCUMENTS REQUIRED:+FULL SET CLEAN “ON BOARD” MARINE BILL OF LADING DATED NOLATER THAN SEPTEMBER 30 2002 MAEKED ‘FREIGH PREPAID’MADE OUT TO THE ORDER OF ROYAL BANK OF CANADA AND NOTIFY EMVALCREATIONS INC 55 MOLIERE ST. MONTREAL QUEBEC H2R IN7 ANDEVIDENCING SHIPMENT VIA WEST COAST VESSEL ONLY+ ORIGINAL AND 2 COPIES OF MARINE INSURANCE POLICY ORCERTIFICATECOVERING ALL RISKS INCLUDING WAR RISKS AS PER CIC. DATED JAN.1/81FOR 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 INVOICEHASBEEN SENT TO GORDON PACIFIC ENIERPRISES INC.+ORIGINAL OF EXPORT LICENCE47/ 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 BENEFICIARYFOR 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.THE PEOPLE’S INSURANCE COMPANY OF CHINA Head Office: BEIJING Established in 1949INSURANCE POLICYNVOICE NO. SU154427-6 ORIGINAL POLICY NO.NK08/02095576THIS 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 HEREONTOTAL 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, CANADACONDITIONS: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: ONEIN 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 QUESTMONTREAL QUEBEC H3H JR6 CANADATel : (514) 933-3848Telex: 05-25335 THE PEOPLE’S INSURANCE CO.OF CHINA CLAIM PAYABLE AT CHINA JIANGSU BRANCH DATE: SEP.30.2002 NANJING signRAN-STAR INERNATIONAL CARGO SERVICE CO.LTDFREIGHT RECEIPT审单记录卡国际结算审单实务总结。