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根据合同审核信用证

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 HN03

MT S700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001

FUNC HNHQP786

MSGACK DWS6789 AUTH OK,KEY B003060267DE43AF,ICBKCNBJ BFDC***

RECORD

BASIC 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 103

BANK PRIORITY 113

MSG USER REF. 108

INFO. FROM CI 115

TO:INDUSTRIAL AND COMMERCIAL BANK OF CHINA ZHEJIANG,CHINA

(ICBKCNZJYYY)

SEQUENCE OF TOTAL *27 : 1/1

FORM OF DOCUMENTARY CREDIT *40A : IRREVOCABLE DOCUMENTARY CREDIT NUMBER *20 : AF/651909

DATE OF ISSUE 31C : 20030605

EXPIRY *31D :DATE 20030810 PLACE CHINA

APPLICANT *50 : A AND D SA

RUE DU CHEMIN VERT

CENTRE DE GROS NO.102

AS0678 LESQUIN CEDEX FRANCE

BENEFICIARY *59 : ZHEJIANG

MACHINERY IMPORT

& EXPORT

CORPORATION,

350 WENHUI ROAD,

HANGZHOU,

ZHEJIANG, CHINA

AMOUNT *32B : CURRENCY USD AMOUNT 17600.00

AVAILABLE WITH *41D : ANY BANK

BY NEGOTIATION DRAFTS AT … 42C : SIGHT

DRAWEE 42D : BFDCIE2DAXXX

*BANQUE FRANCAISE DU COMMERCE EXTERIEUR

* PARIS

*(HEAD OFFICE)

PARTIAL SHIPMENTS 43P : NOT ALLOWED TRANSHIPMENT 43T : ALLOWED

:LOADING IN CHARGE 44A :

SHANGHAI CHINA

FOR TRANSPORTATION TO 44B :

ANTWERP

LATEST DATE OF SHIPMENT 44C : 20030725

DESCRIPTION OF GOODS 45A :

PARTS QTY. UNIT PRICE

LA1 500PCS @USD10.20 USD5100.00

LA2 1000PCS @USD12.50 USD12500.00

TOTAL USD 17600.00

AS PER PROFORMA NR ZIEG/D003021 DATED 12/05/2003 AND ORDER NBER 03-758

FREE ON BOARD SHANGHAI

DOCUMENTS 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

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