习题二：信用证审核一、思考题：1.何谓信用证？简述其一般流程。

2.信用证方式的基本当事人有哪些？在什么情况下，又可能有什么当事人？各当事人分别承担什么责任？3.信用证方式的主要特点是什么？4.何谓“议付”？“议付”与“付款”有什么区别？二、操作题:1.练习目的：学会阅读信用证2.练习要求：根据下面的信用证范例找出下列内容：（1）信用证的种类（2）信用证号码（3）开证日期（4）信用证的有效期（5）信用证的到期地点（6）开证申请人名称、地址（7）受益人名称、地址（8）开证行名称（9）信用证金额及货币单位（10）分批运输（11）转运（12）装运港（地）、目的港（地）（13）最迟装运期（14）货名及规格（15）价格术语（16）交单期限（17）信用证要求的单据（18）信用证特别条款信用证范例：JUNE 5,2003 14：35：46 LOGICAL TERMINAL HN03MT S700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001FUNC HNHQP786MSGACK DWS6789 AUTH OK,KEY B003060267DE43AF,ICBKCNBJ BFDC***RECORDBASIC HEADER F01 ICBKCNBJ A367 0675 780609 APPLICATION HEADER O700 2851 030605 BFDCIE2DAXXX 5439 447618 020605 1806N* BANQUE FRANCAISE DU COMMERCE EXTERIEUR* PARIS*(HEAD OFFICE)USER HEADER SERVICE CODE 103BANK PRIORITY 113MSG USER REF. 108INFO. FROM CI 115TO：INDUSTRIAL AND COMMERCIAL BANK OF CHINA ZHEJIANG，CHINA(ICBKCNZJYYY)SEQUENCE OF TOTAL *27 : 1/1FORM OF DOCUMENTARY CREDIT *40A : IRREVOCABLE DOCUMENTARY CREDIT NUMBER *20 : AF/651909DATE OF ISSUE 31C : 20030605EXPIRY *31D :DATE 20030810 PLACE CHINAAPPLICANT *50 : A AND D SARUE DU CHEMIN VERTCENTRE DE GROS NO.102AS0678 LESQUIN CEDEX FRANCEBENEFICIARY *59 : ZHEJIANGMACHINERY IMPORT& EXPORTCORPORATION,350 WENHUI ROAD,HANGZHOU,ZHEJIANG, CHINAAMOUNT *32B : CURRENCY USD AMOUNT 17600.00AVAILABLE WITH *41D : ANY BANKBY NEGOTIATION DRAFTS AT … 42C : SIGHTDRAWEE 42D : BFDCIE2DAXXX*BANQUE FRANCAISE DU COMMERCE EXTERIEUR* PARIS*(HEAD OFFICE)PARTIAL SHIPMENTS 43P : NOT ALLOWED TRANSHIPMENT 43T : ALLOWED:LOADING IN CHARGE 44A :SHANGHAI CHINAFOR TRANSPORTATION TO 44B :ANTWERPLATEST DATE OF SHIPMENT 44C : 20030725DESCRIPTION OF GOODS 45A :PARTS QTY. UNIT PRICELA1 500PCS @USD10.20 USD5100.00LA2 1000PCS @USD12.50 USD12500.00TOTAL USD 17600.00AS PER PROFORMA NR ZIEG/D003021 DATED 12/05/2003 AND ORDER NBER 03-758FREE ON BOARD SHANGHAIDOCUMENTS REQUIRED 46A :+COMMERCIAL INVOICE IN 03 ORIGINAL(S) AND 00 COPIES+PACKING LIST AND WEIGHT NOTE IN 03 ORIGINAL(S) AND 00 COPIES+3/3 ORIGINAL CLEAN ON BOARD OCEAN BILL OF LADING PLUS MORE 2 COPIES, ISSUED TO ORDER OF A AND D SA, RUE DU CHEMIN VERT,CENTRE DE GROS NO.102, AS0678 LESQUIN CEDEX FRANCE AND MARKED ” FREIGHT COLLECT ” AND NOTIFY DUBOIS SA ZONE INDUSTRIELLE DU PORT FLUVIAL 3749 TOURNAI BEIGIUM+CERTIFICATE GSP FORM A 1 ORIGINAL AND 1 COPY. ADDITIONAL CONDITIONS 47A:+ALL CHARGES OF BANKS OTHER THAN OUR OWN CHARGES ARE TO BE BORNE BY BENEFICIARY+QUANTITY AND VALUE MORE OR LESS 5 PERCENT ACCEPTABLE.+SHIPPING MARKS AS STATED ON THE RELEVANT SALES CONFIRMATION(S) OR PROFORMA INVOICE(S).+THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE, PUBLICATION NUMBER 500.PRESENTATION PERIOD 48 : DOCUMENTS MUST BE PRESENTEDWITHIN 15 DAYS AFTER THE DATEOF SHIPMENT,BUT NOT LATERTHAN THE EXPIRY DATE OFCREDIT.CONFIRMATION * 49 : WITHOUTINSTRUCTIONS 78:+ WE WILL CREDIT NEGOCIATING BANK AT ITS BEST CONVENIENCE AFTER RECEIPT AT OUR COUNTERS OF DOCUMENTS ISSUED IN STRICT COMPLIANCE WITH TERMS OF ISSUED L/C. PLEASE FORWARD US DOCUMENTS VIA ANY COURRIER SERVICE. KINDLY ACKNOWLEDGE RECEIPT OF THIS L/C QUOTING YOUR REF.SEND TO RECO INFO. 72 : KINDLY ACKNOWLEDGE RECEIPTTHIS CREDIT BY RETURN SWIFT WILLBE MUCH APPRECIATEDTRAILER : MAC 6B32791ACHK:C7C590AF567A其他参考资料:发票号码: ZJIXM0135 发票日期: 2003年7月15日提单号码: WL-5307 提单日期: 2003年7月20日船名: KAMAN V.151 装运港: 上海集装箱号: GESU5637586(40’) 货物装箱情况: 25PCS/CTN毛重: @ 50KGS/CTN 净重: @48KGS/CTN 体积: @ 0.216CBM/CTN一、根据合同审核信用证(一)合同上海远大进出口公司SHANGHAI YUANDA IMPORT & EXPORT COMPANY上海市溧阳路1088号龙邸大厦16楼16TH FLOOR, DRAGON MANSION, 1088 LIYANG ROAD ,SHANGHAI200081 CHINASALES CONTRACTNO.: YD-MDSC9811 DA TE: 2007/11/8BUYERS: MAURICIO DEPORTS INTERNA TIONAL S.A. ADDRESS: RM 1008-1011 CONVENTION PLAZA,101 HARBOR ROAD, COLON, R.P.TEL.: FAX:THE UNDERSIGNED SELLERS AND BUYERS HA VE AGREED TO CLOSE THE FOLLOWING TRANSACTION ACCORDING TO THEQUANTITY AT THE SELLER’S OPTION.PACKING: 50KGS TO ONE GUNNY BAG. TOTAL 40000BAGS. SHIPMENT: TO BE EFFECTED DURING DEC.2007 FROM SHANGHAI, CHINA TO COLON,R.P. ALLOWING PARTIAL SHIPMENTS AND TRANSHIPMENT.INSURANCE: TO BE COVERED FOR 110% OF INVOICE V ALUE AGAINST ALL RISKS AS PER AND SUBJECT TO OCEAN MARINE CARGO CLAUSES OF PICC DA TED 1/1/1981.PAYMENT: THE BUYERS SHALL OPEN THROUGH A FIRST-CLASSBANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT 30DAYS AFTER B/L DATE TO REACH THE SELLER NOV .25,2007 ANDV ALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTERTHE DATE OF SHIPMENT.SELLERS SHANGHAI YUANDA IMPORT &EXPORT COMPANY 赵国斌BUYER: MAURICIO DEPORTS INTERNATIONAL S.A. D.H.HONENEY请指出信用证中存在的问题：模拟练习：根据合同审核信用证（一）售货确认书售货确认书SALES CONFIRMATIONNO.LT07060DATE: AUG.10, 2005The sellers: AAA IMPORT AND EXPORT CO. The buyer: BBB TRADING CO.222 JIANGUO ROAD P.O.BOX 203DALIAN, CHINA GDANSK, POLAND下列签字双方同意按以下条款达成交易:The undersigned Sellers and Buyers have agreed to close the following总值TOTAL VALUE: U.S. DOLLARS FORTY FIVE THOUSAND ANDSIX HUNDRED ONL Y.装运口岸PORT OF LOADING: DALIAN目的地DESTINA TION: GDANSK转运TRANSSHIPMENT: ALLOWED分批装运PARTIAL SHIPMENTS: ALLOWED装运期限SHIPMENT: DECEMBER, 2005保险INSURANCE: BE EFFECTED BY THE SELLERS FOR 110%INVOICE V ALUE COVERING F.P.A. RISKS OFPICC CLAUSE付款方式PAYMENT: BY TRANSFERABLE CONFIRMED L/CPAY ABLE 60 DAYS AFTER B/L DA TE,REACHING THE SELLERS 45 DAYS BEFORETHE SHIPMENT一般条款GENERAL TERMS:1. 合理差异: 质地、重量、尺寸、花形、颜色均允许合理差异，对合理范围内查里提出的索赔，概不受理。