实训1：信用证
练习1
1、开证人：ABC CO.
2、受益人：GUANGDONG TEXTILES I. AND E. CORP.
3、信用证号码：ILCT507553
4、开证日期：2002年5月29日
5、信用证有效期：2002年7月1日
6、到期地点：中国
7、装运港：广州
8、目的港：纽约
9、装运期限：2002年6月10日
10、商品名称：LADIES JEANS ASSORTED STYLE COLOR
11、商品数量：大约800打
12、要求单据：（1）商业发票；（2）海关发票；（3）装箱单；（4）产地证；（5）提单；（6）受益人证明书
13、交单期限：提单日后15天，但须在信用证的有效期内
14、信用证是否保兑：不保兑
15、信用证是否可转让：可转让
16、信用证是否可撤销：不可撤销
17、信用证金额：80，000美元
18、信用证金额增减百分比：2%
19、汇票付款期限：即期
20、能否分批装运：允许
21、能否转船：允许
22、付款人：JPMORGAN CHASE BANK
23、单据不符点扣费：50美元
24、数量增减幅度：10%
练习2 试根据下列合同条款及审证要求，审查国外来证，如发现有不妥之处，请提出修改意见。
FROM BANGKOK BANK LTD., KUALALUMPUR
DOCUMENTARY CREDIT NO.：01/12345， DATE：JUNE 12,2004
ADVISING BANK: BANK OF CHINA, JIANGSU BRANCH
APPLICANT: TAI HING LOONG SDN, BHD., P.O.B.666 KUALA LUMPUR
BENEFICIARY: CHINA NAT’L(应为INTERNATIONAL) TEXTILES I/E CORP., BEIJING
为JIANGSU）BRANCH
AMOUNT: HKD 900,000.00 (HONGKONG DOLLARS TWO HUNDRED THREE THOUSAND ONLY)（应为HONGKONG DOLLARS NINE HUNDRED THOUSAND ONLY）
EXPIRY DATE: JUN （应为JULY 或AUG）15, 2004 IN CHINA FOR NEGOTIATION
DEAR SIRS:
WE HEREBY ISSUE THIS DOCUMENTARY CREDIT IN YOUR FAVOR, WHICH IS AVAILABLE BY
BENEFICIARY（应为
OURSELVES）BEARING THE CLAUSE: “DRAWN UNDER L/C NO. 98/12345 OF BANGKOK BANK LTD., KUALA LUMPUR DATED JUNE 12, 2004” ACCOMPAINED BY THE FOLLOWING DOCUMENTS:
-SIGNED INVOICE IN QUADRUPLICATE COUNTER-SIGNED(不能接受) BY APPLICANT.
-FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, ENDORSED IN
COLLECT’ (应为PREPAID) AND NOTIFY BENEFICIARY. (不能接受)
-MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50%(应为10%) WITH CLAIMS PAYABLE IN NANJING IN THE SAME CURRENCY AS THE DRAFT COVERING ALL RISKS (应为WPA)AND WAR RISKS FROM WAREHOUSE TO WAREHOUSE UP TO KUALALUMPUR INCLUDING SRCC CLAUSE AS PER PICC 1/1/1981.
- PACKING LIST IN QUADRUPLICATE.
- CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, NANJING(不能接受).
- SHIP’S CLASSIFICATION ISSUED BY LIOYDS’ IN LONDON. (不能接受)
COVERING:
ABOUT 300,000 YARDS OF 65% POLYESTER, 35% COTTON(应为100%COTTON)GREY LAWN. AS PER BU YER’S ORDER NO. TH-108 DATED MAY 4, 2004 TO BE DELIVERED ON TWO EQUAL SHIPMENTS DURING MAY/ JUNE(应为JUNE/JULY).
ALL BANKING CHARGES OUTSIDE MALAYSIA ARE FOR THE ACCOUNT OF BENEFICIARY. SHIPMENT FROM CHINA TO PORT KELANG LATEST JULY 31, 2004. PARTIAL SHIPMENTS ARE ALLOWED. TRANSSHIPMENT PROHIBITED.
WE HEREBY ENGAGE WITH DRAWERS, ENDORSERS AND BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN CONFORMITY WITH THE TERMS OF THIS CREDIT WILL BE DULY HONORED ON PRESENTATION. SUBJECT TO《UCP 400》(应为UCP600)
BANGKOK BANK LTD., KUALALUMPUR (SIGNED)
练习3 审核下列信用证。
将证中有错的地方、我方作不到或应注意的地方指出来，并提出修改意见。
DEUTSCHE BANK A.G., HAMBURG
改：本信用证无受益人，无开证日期
APPLICANT: HAMBURGER GEMEINWIRTSGESSELSCHAFTS A.G., HAMBURG, GERMANY
DATE AND PLACE OF EXPIRY: 1ST SEP. 2004 IN HAMBURG
ADVISING BANK: BANK OF CHINA, TIANJIN, CHINA
AMOUNT: USD9,000.00 (SAY USD EIGHT THOUSAND) （应为SAY US DOLLARS NINE THOUSAND）SHIPMENT FROM CHINA TO HAMBURG NOT LATER THAN 20TH SEP. 2004（与有效期矛盾）DRAFT AT SIGHT DRAWN ON BENEFICIARY ACCOMPANIED BY THE FOLLOWING DOCUMENTS:(应为US)
SIGNED INVOICE COUNTER SIGNED BY APPLICANT.（不能接受）
1.CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, TIANJIN.（不能接受）
2.SHIP’S CLASSIFICATION ISSUED BY LLOYD’S IN LONDON（不能接受）
3.FULL SET OF CLEAN ON BOARD OCEAN B/L, MADE OUT TO ORDER, BLANK ENDORSED, MARKED
“FREIGHT PREPAID” AND NOTIFY BENEFICIARY, SHIPPER IS APPLICANT.（BENEIFIAR 应与APPLICANT互换）
4.INSURANCE POLICY COVERING ALL RISKS AND WAR RISK ADDING ON DECK CLAUSE AS PER
CIC FOR 150PCT（不能接受） INVOICE VALUE, CLAIM IF ANY PAYABLE IN GERMANY.
5.WEIGHT NOTE COUTER SIGNED BY APPLICANT（不能接受）.
6.INSPECTION CERT. ISSUED BY ADVISING BANK.（不能接受）
COVERING: 10 M/T BITTER APRCOT KERNELS 1 GRADE @USD900 PER M/T
CIF HAMBURG.
REMARKS:
1) ALL BANKING CHARGES ARE FOR BENEFICIARY’S ACCOUNT.
2) DRAFT AND DOCUMENTS TO BE SENT BY THE NEGOTIATING BANK TO
US WITHIN 24 HOURS BY REGISTERED AIRMAIL IN TWO LOTS.
3) SHIPPING MARKS AS READ: ABC
ROTTERDAM
NO.1-UP
THIS CREDIT IS SUBJECT TO UCP NO. 500.
WE HEREBY ENGAGE THAT PAYMENT WILL BY DULY MODE AGAINST DOCUMENTS PRESENTED IN CONFORMITY WITH TERMS OF CREDIT.
DEUTSCHE BANK A.G., HAMBURG(SIGNED).
练习4 分析第2-4页的信用证，并填写信用证分析单一份。
信用证分析单。