1、财务管理信用管理国际结算实验信用证实验参考答案 财务管理信用管理国际结算实验信用证实验参考答案4.2.3实验素材一、开证申请书2003年5月10日，CHINAIMP.&EXP.CORP.GUANGDONG向中国银行广东省分行提交下面这张开证申请书申请开证，开证行按所给问题审核开证申请书。APPLICATION FOR IRREVOCABLE DOCUMENTARY CREDIT致：中国银行广东省分行TO:BANKOFCHINA,GUANGDONGBRANCH日期：DATE:MAY 10, 2003兹请贵行以信开X电开按下述项目开立不可撤销信用证Pleaseissuebyairmail/cabl
2、eanirrevocableletterofcreditasfollows有效期ExpiryDate:July30,2003在受益人所在国Inthebeneficiaryscountry申请人APPLICANT(Name&Address)CHINAIMP.&EXP.CORP.GUANGDONGINTERNATIONALBUILDING,DONGFENGXIRD.,GUANGZHOU,P.R.CHINATEL:7受益人Beneficiary(Name&Address)PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM26/F,HOPEWELL
3、CENTRE,17KENNEDYRD.HONGKONGTEL:/通知行（如未填写贵行可自选）ADVISINGBANK(IFBLANK,ATYOUROPTION)金额Amount(infiguresandwords)USD77,495.79SAYU.S.DOLLARSSEVENTYSEVENTHOUSANDFOURHUNDREDNINETYFIVEANDCENTSSEVENTYNINEONLY本证使用时，汇票由你行选定以本公司或你行代理行为付款人见票天，贵行按%的发票金额支用，随附下列单据。Availablebydraftdrawn,atyouroption,onus/youoryourcorr
4、espondentatsightfor100% oftheinvoicevalueacpaniedbythefollowingdocuments.X商业发票一式份标明信用证号码和合同号码。Signedmercialinvoicein4copiesindicatingL/CNo.andContractNo.全套清洁已装船海运提单/铁路运输承运货物收据作成空白抬头由发货人空白背书注明“运费付讫/运费待收”并通知FullsetofcleanonboardOCEANBILLSOFLADING/FORWARDINGAGENTSRAILWAYCARGORECEIPTSmadeouttoorderanden
5、dorsedinblank,markedFREIGHTPREPAID/FREIGHTTOCOLLECTandnotify_X洁净航空提单以贵行为收货人注明“运费付讫/运费待收”及列明信用证号码并通知开证申请人。CleanAirWayBillconsignedtoyourbankmarkedFreightCollectshowingthisL/CNo.andnotifytheapplicantwithfulladdress.保险单或保险凭证一式份空白背书按%的CIF金额注明赔款在目的地以汇票同种货币支付投保：学会货物险条款（一切险/平安险）、学会战争险、学会罢工暴动民变险。Insurancepo
6、licy/certificateincopiesblankendorsed,forpctoftheCIFvalueshowingclaimspayableatdestinationinthesamecurrencyasthedraftandcovering:InstituteCargoClauses(AC),instituteWarClausesandInstituteS.R.C.C.Clauses.X装箱单或重量单份Packinglist/weightmemoin4copiesX由出具之品质证份Certificateofqualityin4copiesissuedbythemanufactu
7、rers.X由出具之产地证份Certificateoforiginin3copiesissuedbytheChamberofCommerceinthecountryofOriginXBeneficiaryscopyofcabletotheaccounteesadvisingshipmentimmediatelyaftershipmentmade装运货物Coveringshipmentof:COMPONENTSFORSOPHO-S451482-155200SHIPPINGMARKS=03EMHKHNCT02002QUANTITY:1LOTFCAAMSTERDAMGUANGZHOUCHINA由sh
8、ipmentfromAMSTERDAM装运至ToGUANGZHOU不迟于Latest:July15,2003分批装运PartialShipmentsX准许allowed禁止prohibited转运TransshipmentX准许allowed禁止prohibited其它条款：（下列条款遇有与上列印妥条款有明显出入时，则以下列条款为准）。OTHERTERMSANDCONDITIONS(Theseshallprevailoverallprintedtermsincaseofanyapparentconflict)中国广州以外的一切银行费用由受益人负担。Allbankingchargesoutsid
9、eGuangzhou,Chinaareforbeneficiarysaccount.单据须在装运单据签发日之后天内但不超过信用证有效期内提交。Documentsmustbepresentedwithin15daysafterthedateofissuanceoftheshippingdocument(s)butwithinthevalidityofthecredit.开证申请人签章Stamp&SignatureofApplicant本表用英文填写。第一联银行留存（本证受国际商会现行“统一惯例”制约SubjecttoUCPICCprevailingrevision）申请人公司CHINAIMP.&
10、EXP.CORP.GUANGDONG受益人公司PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM26/F,HOPEWELLCENTRE,17KENNEDYRD.HONGKONGTEL:/通知行是否已由申请人指定？没有信用证到期地点和时间在受益人所在国InthebeneficiaryscountryExpiryDate:July30,2003受益人开立汇票的要求金额：USD77,495.79；期限：即期单据种类、份数、要求商业发票；航空提单；装箱单；品质证；产地证；装船发货通知书货物装运港、目的港、最迟装船期装运港：AMSTERDAM目的港：
11、GUANGZHOU最迟装船期：July15,2003能否分运？能否转运？分运：允许转运：允许银行费用由哪方支付？受益人交单期单据须在装运单据签发日之后15天内但不超过信用证有效期内提交。开证行处理信用证业务的依据是什么？UCP500开证行除审查申请书外，还应处理哪些事宜？P64：开证行业务处理环节开证行在什么情况下可免责？P67：信用证开证申请书背面条款二、信用证的开立（一）全电信用证中国银行广东省分行接受CHINAIMP.&EXP.CORP.GUANGDONG开证申请，于次日以草拟的信开信用证为依据，将该证内容输入电脑并对外发送全电信用证。Dateandplaceofissue:MAY10,
12、2003DateandplaceofexpiryJULY30,2003incountryofbeneficiaryApplicant:CHINAIMP.&EXP.CORP.GUANGDONGINTERNATIONALBUILDING,DONGFENGXIRD.,GUANGZHOU,P.R.CHINATEL:7BeneficiaryPHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM26/F.,HOPEWELLCENTRE,17KENNEDYRD.,HONGKONGTEL:/AdvisingBank:BANKERSTRUSTHONGKONGAm
13、ount:USD77,495.79SAYU.S.DOLLARSSEVENTYSEVENTHOUSANDFOURHUNDREDNINETYFIVEANDCENTSSEVENTYNINEONLYPartialshipmentsXallowednotallowedTransshipmentsXallowednotallowedCreditavailablewithANYBANK:bypaymentatsightbydeferredpaymentat:byacceptanceofdraftsat:XbynegotiationagainstthedocumentsdetailedhereinXandof
14、yourdraftsatsightforFULLinvoicevaluedrawnonus.ShipmentfromAMSTERDAMfortransportationtoGUANGZHOU,CHINALatestJULY15,2003XSignedmercialinvoiceinFOURcopiesindicatingL/CNo.andContractNo.Fullsetofcleanonboardmarinebillsofladingmadeouttoorder,endorsedinblankandmarkedFREIGHTPREPAID/TOCOLLECTandtonotify:Insu
15、rancepolicyorcertificateinduplicateblankendorsed,forpctoftheCIFvalueshowingclaimspayableatdestinationinthesamecurrencyasthedraftandcoveringInstituteCargoClauses(),InstituteWarClausesandInstituteS.R.C.C.Clause.XPackinglist/WeightmemoinFOURcopies.XCertificateofqualityinFOURcopiesissuedbyTHEMANUFACTURE
16、RS.XCertificateoforigininTHREEcopiesissuedbyTHECHAMBEROFCOMMERCEINTHECOUNTYOFORIGIN.XBENEFICIARYSCERTIFIEDCOPYOFCABLETOTHEACCOUNTEESADVISINGSHIPMENTIMMEDIATELYAFTERSHIPMENTEFFECTED.XCLEANAIRWAYBILLCONSIGNEDTOORDEROFISSUINGBANKMARKEDFREIGHTCOLLECTSHOWINGTHEL/CNO.ANDNOTIFYTHEAPPLICANTWITHFULLADDRESS.C
17、overingshipmentof:COMPONENTSFORSOPHO-S451482-155200QTY:ONELOTSHIPPINGMARKS=03EMHKHNCT02002FCAAMSTERDAMGUANGZHOUCHINAOTHERTERMSANDCONDITIONS:AllbankingchargesoutsideGuangzhou,Chinaareforbeneficiarysaccount.Documentsmusttobepresentedwithin15daysafterthedateofissuanceoftheshippingdocument(s)butwithinth
18、evalidityoftheCredit.WeherebyissuetheIrrevocableDocumentaryCreditinyourfavour.ItissubjecttotheUniformCustomsandPracticeforDocumentaryCredit(1993Revision,INTERNATIONALChamberofCommerce,Paris,France,PublicationNo.500)andengageusinaccordancewiththetermsthereof.ThenumberandthedateoftheCreditandthenameof
19、ourbankmustbequotedonalldraftsrequired.ForBANKOFCHINAGUANGDONGPROVINCIALBRANCHAuthorizedSignature(s)INSTRUCTIONSOFNEGOTIATINGBANK:1.Eachpresentationmustbenotedonthereverseofthisadvice.2.AlldocumentsaretobedespatchedinONElotbyregisteredairmailtousat:BANKOFCHINAGUANGDONGPROVINCIALBRANCHINTERNATIONALDE
20、PARTMENT.12/F,FINANCIALBLDG.,DONGFENGXIRD.GUANGZHOU,CHINA3.Inreimbursement-Weshallreimburseyouinaccordancewithyourinstructionsuponreceiptofdocumentsinpliancewithcreditterms.TO:BANKERSTRUSTHONGKONGFM:BANKOFCHINA，GUANGDONGPROVINCIALBRANCHDATE：MAY10,2003TEST：ATTN:L/CADVISINGDEPTWEHEREBYISSUEOURIRREVOCA
21、BLEDOCUMENTARYCREDITASFOLLOWS:DOC.CREDITNUMBER:LCNO.230BS-453222EXPIRYDATENPLACE:JULY30,2003incountryofbeneficiaryAPPLICANT:CHINAIMP.&EXP.CORP.GUANGDONG，INTERNATIONALBUILDING,DONGFENGXIRD.,GUANGZHOU,P.R.CHINABENEFICIARY:PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM26/F.,HOPEWELLCENTRE,17KENNE
22、DYRD.,HONGKONGCURR/AMOUNT:USD77,495.79AVAILABLEWITH:ANYBANKbynegotiationDRAFT(S)ATSIGHTFORFULL INVOICE VALUEONUSDOCUMENTSREQUIRED:XSignedmercialinvoiceinFOURcopiesindicatingL/CNo.andContractNo.XPackinglist/WeightmemoinFOURcopies.XCertificateofqualityinFOURcopiesissuedbyTHEMANUFACTURERS.XCertificateo
23、forigininTHREEcopiesissuedbyTHECHAMBEROFCOMMERCEINTHECOUNTYOFORIGIN.XBENEFICIARYSCERTIFIEDCOPYOFCABLETOTHEACCOUNTEESADVISINGSHIPMENTIMMEDIATELYAFTERSHIPMENTEFFECTED.XCLEANAIRWAYBILLCONSIGNEDTOORDEROFISSUINGBANKMARKEDFREIGHTCOLLECTSHOWINGTHEL/CNO.ANDNOTIFYTHEAPPLICANTWITHFULLADDRESS.PRESENTATIONPERIO
24、D:15daysCOVERINGSHIPTOFGOODS:COMPONENTSFORSOPHO-S451482-155200QTY:ONELOTDELIVERYTERMS:FCAAMSTERDAMSHIPPINGMARK:SHIPPINGMARKS=03EMHKHNCT02002GUANGZHOUCHINALOADING/DESPATCHAT/FM:AMSTERDAMFORTRANSPORTATIONTO:GUANGZHOU,CHINALATESTDATEOFSHIPMENT:JULY15,2003PARTIALSHIPMENT:allowedTRANSHIPMMENT:allowedADDI
25、TIONALCONDITIONS:1.Eachpresentationmustbenotedonthereverseofthisadvice.2.AlldocumentsaretobedespatchedinONElotbyregisteredairmailtousat:BANKOFCHINA，GUANGDONGPROVINCIALBRANCH，INTERNATIONALDEPARTMENT.12/F,FINANCIALBLDG.,DONGFENGXI,CHINA3.Inreimbursement-Weshallreimburseyouinaccordancewithyourinstructi
26、onsuponreceiptofdocumentsinpliancewithcreditterms.THISCREDITISSUBJECTTOUCPICCPREVAILINGREVISION.THISISTHEOPERATIVEINSTRUMENT,NOMAILCONFIRMATIONTOFOLLOW.XXXXABCHUNANNNNN（二）简电信用证CHINAIMP.&EXP.CORP.GUANGDONG指示开证行开立信开信用证（issuebyairmail），中国银行广东省分行于次日寄送信开信用证后并向通知行发送简电信用证。MSGNO.LCNO.:230BS-453222TO:BANKERS
27、TRUSTHONGKONGFM:BANKOFCHINA，GUANGDONGPROVINCIALBRANCHDATE:11，MAY,2003TESTxxxFORUSD77,495.79PLEASEADVISEBENEFICIARYTHATWEISSUEDIRREVOCABLECREDITNO.LCNO.230BS-45322 ONUSFAVOUR:PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEMACCOUNT:CHINAIMP.&EXP.CORP.GUANGDONG，INTERNATIONALBUILDING,DONGFENGXIRD.,G
28、UANGZHOU,P.R.CHINAAMOUNT:USD77,495.79EXPIRY:JULY30,2003incountryofbeneficiaryCOVERINGGOODS:COMPONENTSFORSOPHO-S451482-155200QTY:ONELOTSHIPMENTFROMAMSTERDAMTOGUANGZHOU,CHINALATESTJULY15,2003THISISNOTANOPERATIVEINSTRUMENT,AIRMAILOPERATIVEINSTRUMENTTOFOLLOW.（三）SWIFT开证中国银行广东省分行接受CHINAIMP.&EXP.CORP.GUANG
29、DONG开证申请，于次日采用SWIFT对外开立信用证。:40Aformofdocumentarycredit:20documentarycreditnumber:230BS-453222:31Cdateofissue:11,MAY,2003:31Ddateandplaceofexpiry:JULY30,2003incountryofbeneficiary:51sApplicantBank:BANKOFCHINAGUANGDONGPROVINCIALBRANCH:50applicant:CHINAIMP.&EXP.CORP.GUANGDONG，INTERNATIONALBUILDING,DONG
30、FENGXIRD.,GUANGZHOU,P.R.CHINA:59beneficiary:PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM:32Bcurrencycodeamount:USD77,495.79:39Apctcreditamounttolerance:41Aavailablewith/by-swiftaddr:ANYBANK:42DraftsatDrawnon:US:43Ppartialshipments:ALLOWED:43Ttransshipment:ALLOWED:44Aonboardtakingcharge:AMSTE
31、RDAN:44Bfortransportationto:GUANGZHOU,CHINA:44Clatestdateofshipment:JULY,15,2003:45AShipmentofgoodsand/orservices:COMPONENTSFORSOPHO-S451482-155200QTY:ONELOT46ADOCUMENTSrequired:XSignedmercialinvoiceinFOURcopiesindicatingL/CNo.andContractNo.XPackinglist/WeightmemoinFOURcopies.XCertificateofqualityinFOURcopiesissuedbyTHEMANUFACTURERS.XCertificateoforigininTHREEcopiesissuedbyTHECHAMBEROFCOMMERCEINTHECOUNTYOFORI
