1、国际结算实验信用证实验参考答案实验 4. 信用证结算业务4.2.1 实验目标1、开证申请书填写完整、准确性的审核。2、根据开证申请书正确缮制信用证。3、掌握信用证的审证要求。4、信用证通知、保兑的处理。5、信用证修改的处理流程。6、信用证中议付、寄单索偿的处理。7、跟单信用证处理流程。8、掌握 UCP500 对信用证业务处理中的规定。4.2.2 实验要求1、开证行审核开证申请书。2、开证行缮制全电证、简电证、 SWIFT 格式下信用证。3、通知行审核信用证、通知信用证。4、开证行、通知行处理信用证的修改。5、出口地银行议付、付款的处理。6、寄单行寄单索偿的处理。7、开证行通知进口商单到付款的处
2、理。1 / 594.2.3实验素材一、开证申请书2003 年 5 月 10 日， CHINA IMP. & 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。b5E2RGbCAPAPPLICATION FOR IRREVOCABLE DOCUMENTARY CREDIT致：中国银行广东省分行LC NO.230BS-453222TO: BANK OF CHINA, GUANGDONG BRANCH日期：DATE: MAY 10, 2003兹请贵行以信开X 电开按下述项目开立有效期 Expiry Date: July 30,
3、 2003不可撤销信用证在受益人所在国 Inthe beneficiary sPleaseissuebyairmail/cableancountryirrevocableletterof creditas follows申请人 APPLICANT(Name & Address)受益人 Beneficiary(Name & Address)CHINA IMP. & EXP. CORP. GUANGDONGPHILIPS HONG KONG LIMITEDINTERNATIONALBUILDING,DONGFENGXI CS/BUSINESS COMMUNICATION SYSTEMRD.,26/
4、F, HOPEWELL CENTRE, 17 KENNEDY RD.GUANGZHOU,P.R. CHINA TEL:89676777HONG KONG TEL:8215888/8215688通知行（如未填写贵行可自选）ADVISING金额 Amount(in figures and words)BANK(IF BLANK, AT YOUR OPTION)USD77,495.79 SAY U.S. DOLLARS SEVENTYSEVENTHOUSANDFOURHUNDREDNINETY FIVEAND CENTS SEVENTY NINE ONLY本证使用时，汇票由你行选定以本公司或你行代理
5、行为付款人见票 天，贵行按 % 的发票金额支用，随附下列单据。Available by draft drawn, at your option, on us/you or your correspondent at sightfor 100% of the invoice value accompanied by the following documents.2 / 59X 商业发票一式份标明信用证号码和合同号码。Signed commercial invoice in 4 copies indicating L/C No. and Contract No.全套清洁已装船海运提单/ 铁路运输
6、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Full setof cleanon board OCEANBILLS OF LADING /FORWARDINGAGENTS RAILWAYCARGORECEIPTSmade out toorderand endorsedin blank, marked FREIGHTPREPAID/FREIGHTTO COLLECT and notify_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。Clean AirWayBillconsigned to yourbank marke
7、d FreightCollect showing this L/CNo. and notify the applicant with full address.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。Insurance policy/certificate incopies blank endorsed, for pct of the CIFvalue showing claims payable at destination in the same currency as
8、the draftand covering: InstituteCargo Clauses(A/B/C), instituteWar Clauses and InstituteS.R.C.C.Clauses.X 装箱单或重量单份 Packing list/weight memo in 4 copiesX 由出具之品质证份 Certificate of quality in 4 copies issued by themanufacturers.X 由出具之产地证份 Certificate of origin in 3 copies issued by theChamber of Commerc
9、e in the country of OriginXBeneficiary s copy of cable to the accountees advising shipment immediately after shipment made装运货物 Covering shipment of :COMPONENTS FOR SOPHO-S 451482-155200 SHIPPING MARKS=03EMHKHNCT02002QUANTITY:1LOTFCAAMSTERDAMGUANGZHOU CHINA由shipmentfrom分批装运 Partial Shipments转运 Transs
10、hipmentAMSTERDAMX 准许 allowedX 准许 allowed装运至 To GUANGZHOU禁止 prohibited禁止 prohibited不 迟 于 Latest:July15, 2003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）。OTHER TERMS AND CONDITIONS(These shall prevail over all printed terms in caseof any apparent conflict)中国广州以外的一切银行费用由受益人负担。All banking charges outsideGuangzho
11、u,China are for beneficiarys account.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。Documents must be presented within 15 days after the date of issuance of the shipping document(s) but within the validity of the credit.开证申请人签章Stamp & Signature of Applicant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 Subject to UCPICC prev
12、ailingrevision ）p1EanqFDPw3 / 59申请人公司 CHINA IMP. & EXP. CORP. GUANGDONG受益人公司 PHILIPS HONG KONG LIMITEDCS/BUSINESS COMMUNICATION SYSTEM26/F, HOPEWELL CENTRE, 17 KENNEDY RD.HONG KONG TEL:8215888/8215688通知行是否已由申请人 没有指定？信用证到期地点和时间 在受益人所在国 In the beneficiary s countryExpiry Date: July 30, 2003受益人开立汇票的要求
13、金额： USD77,495.79 ；期限：即期单据种类、份数、要求货物装运港、目的港、最迟装船期能否分运？能否转运？银行费用由哪方支付？交单期开证行处理信用证业务的依据是什么？开证行除审查申请书外，还应处理哪些事宜？开证行在什么情况下可免责？商业发票；航空提单；装箱单；品质证；产地证；装船发货通知书装运港： AMSTERDAM目的港： GUANGZHOU最迟装船期： July 15, 2003分运：允许转运：允许受益人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。UCP500P64：开证行业务处理环节P67：信用证开证申请书背面条款4 / 59Transshipments
14、Xallowed not allowed二、信用证的开立（一）全电信用证中国银行广东省分行接受 CHINA IMP. & 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。 DXDiTa9E3dDate and place of issue:Date and place of expiryMAY 10,2003JULY30,2003incountryofbeneficiaryApplicant:BeneficiaryCHINA IMP. & EXP. CORP. GUANGDONGPHILIPS HONG KONG LI
15、MITEDINTERNATIONAL BUILDING, DONGFENGXICS/BUSINESS COMMUNICATION SYSTEMRD.,26/F., HOPEWELL CENTRE,GUANGZHOU,P.R. CHINA TEL:8967677717KENNEDY RD.,HONGKONGTEL:8215888/8215688Advising Bank:Amount: USD77,495.79BANKERS TRUSTSAY U.S.DOLLARS SEVENTY SEVEN THOUSANDHONG KONGFOURHUNDREDNINETY FIVEAND CENTS SE
16、VENTYNINEPartial shipments Xallowednot allowedShipment from AMSTERDAMfor transportation toCHINALatest JULY 15, 2003ONLYCredit available with ANY BANK:by payment at sightby deferred payment at:by acceptance of drafts at: Xby negotiationGUANGZHOU, against the documents detailed hereinXand of your draf
17、ts at sight for FULL invoice value drawn on us.X Signed commercial invoice in FOURcopies indicating L/C No. and Contract No. Full set of clean on board marine bills of lading made out to order, endorsed in blank and marked FREIGHT PREPAID/TO COLLECT and to notify:Insurance policy or certificate in d
18、uplicate blank endorsed, for pct of theCIF value showing claims payable at destination in the same currency as the draft and covering Institute Cargo Clauses( ), Institute War Clauses and Institute S.R.C.C. Clause.X Packing list/Weight memo in FOUR copies.X Certificate of quality in FOUR copies issu
19、ed by THE MANUFACTURERS.X Certificate of origin in THREE copies issued by THE CHAMBER OF COMMERCE IN THE COUNTY OF ORIGIN.X BENEFICIARYS CERTIFIED COPY OF CABLE TO THE ACCOUNTEES ADVISING SHIPMENT IMMEDIATELY AFTER SHIPMENT EFFECTED.XCLEANAIR WAYBILLCONSIGNEDTO ORDEROF ISSUING BANKMARKEDFREIGHTCOLLE
20、CT SHOWING THE L/C NO. AND NOTIFY THE APPLICANT WITH FULL ADDRESS.Covering shipment of:COMPONENTS FOR SOPHO-S451482-155200QTY: ONE LOT SHIPPING MARKS=03EMHKHNCT02002FCA AMSTERDAM GUANGZHOU CHINAOTHER TERMS AND CONDITIONS:All banking charges outside Guangzhou,China are for beneficiary s account.5 / 5
21、9Authorized Signature(s)Documents must to be presented within 15 days after the date of issuance of the shipping document(s) but within the validity of the Credit.INSTRUCTIONS OF NEGOTIATING BANK:We herebyissuetheIrrevocable1.Each presentation must be noted on theDocumentary Credit in your favour.re
22、verse of this advice.It issubjecttothe UniformCustoms2. All documents are to be despatched inandPracticeforDocumentaryONE lot by registered airmail to us at:Credit(1993Revision,BANK OF CHINAINTERNATIONALChamberofGUANGDONG PROVINCIAL BRANCHCommerce,Paris,France,PublicationINTERNATIONAL DEPARTMENT.No.
23、500) and engage us in accordance12/F, FINANCIAL BLDG.,with the terms thereof. The numberDONGFENGXI RD.and the date of the Credit and theGUANGZHOU, CHINAname of our bank must be quoted on3.In reimbursement-We shall reimburseall drafts required.you in accordance with your instructionsupon receipt of d
24、ocuments in complianceForBANK OF CHINAwith credit terms.GUANGDONG PROVINCIAL BRANCH6 / 59TO: BANKERS TRUSTHONG KONGFM: BANK OF CHINA ， GUANGDONG PROVINCIAL BRANCH DATE ： MAY 10,2003TEST ：ATTN: L/C ADVISING DEPTWE HEREBY ISSUE OUR IRREVOCABLE DOCUMENTARY CREDIT ASFOLLOWS:DOC. CREDIT NUMBER: LC NO.230
25、BS-453222EXPIRY DATE N PLACE: JUL Y 30,2003 in country of beneficiaryAPPLICANT: CHINA IMP. & EXP. CORP. GUANGDONG， INTERNATIONAL BUILDING, DONGFENGXI RD., GUANGZHOU,P.R. CHINABENEFICIARY: PHILIPS HONG KONG LIMITED CS/BUSINESS COMMUNICATION SYSTEM 26/F., HOPEWELL CENTRE, 17 KENNEDY RD., HONG KONGCURR
26、/AMOUNT: USD77,495.79AVAILABLE WITH: ANY BANK by negotiationDRAFT(S) AT SIGHT FOR FULL INVOICE V ALUE ON US DOCUMENTS REQUIRED:X Signed commercial invoice in FOUR copies indicating L/C No. and Contract No.X Packing list/Weight memo in FOUR copies.X Certificate of quality in FOUR copies issued by THE
27、 MANUFACTURERS.X Certificate of origin in THREE copies issued by THE CHAMBER OF COMMERCE IN THE COUNTY OF ORIGIN.X BENEFICIARYS CERTIFIED COPY OF CABLE TO THE ACCOUNTEES ADVISING SHIPMENT IMMEDIATELY AFTER SHIPMENT EFFECTED.XCLEANAIR WAYBILL CONSIGNEDTO ORDEROF ISSUING BANKMARKEDFREIGHTCOLLECT SHOWI
28、NG THE L/C NO. AND NOTIFY THE APPLICANT WITH FULL ADDRESS.PRESENTATION PERIOD: 15 daysCOVERING SHIPT OF GOODS: COMPONENTS FOR SOPHO-S451482-155200QTY: ONE LOTDELIVERY TERMS: FCA AMSTERDAMSHIPPING MARK: SHIPPING MARKS=03EMHKHNCT02002GUANGZHOU CHINALOADING/DESPATCH AT/FM: AMSTERDAMFOR TRANSPORTATION TO: GUANGZHOU, CHINALATEST DATE OF SHIPMENT: JUL Y 15, 2003PARTIAL SHIPMENT: allowedTRANSHIPMMENT: allowedADDITIONAL CONDITIONS:1.Each presentation must be noted on the reverse of this advice.2. All documents are to be despatched in
