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