1、实验6信用证结算业务实验6 信用证结算业务实验目标1、开证申请书书填写完整、准确性的审核。2、信用证完整、准确性的审核。3、信用证处理流程。实验要求1、开证行审核开证申请书。2、开证行根据所给开证申请书缮制信用证。3、出口商审核信用证并制作相关单据。4、开证行及相关银行审核单据。一、开证申请书 2010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。 APPLICATION FOR IRREVOCABLE DOCUMENTARY CREDIT 致：中国银行广东省分行LC NO.2
2、30BS-453222TO: BANK OF CHINA, GUANGDONG BRANCH日期：DATE: MAY 10, 2010 兹请贵行以信开X 电开按下述项目开立不可撤销信用证Please issue by airmail/cable an irrevocable letter of credit as follows有效期Expiry Date: July 30, 2010在受益人所在国In the beneficiarys country申请人APPLICANT(Name & Address)CHINA IMP. & EXP. CORP. GUANGDONGINTERNATION
3、AL BUILDING, DONGFENGXI RD.,GUANGZHOU,P.R. CHINA TEL:89676777受益人Beneficiary(Name & Address)PHILIPS HONG KONG LIMITEDCS/BUSINESS COMMUNICATION SYSTEM26/F, HOPEWELL CENTRE, 17 KENNEDY RD HONG KONG TEL:8215888/8215688通知行（如未填写贵行可自选）ADVISING BANK(IF BLANK, AT YOUR OPTION)金额Amount(in figures and words)USD
4、77,495.79 SAY U.S. DOLLARS SEVENTY SEVEN THOUSAND FOUR HUNDRED NINETY FIVE AND 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 sight for 100% of the invoice value accompanied by the following docume
5、nts.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 set of clean on board OCEAN BILLS OF LADING /FORWARDING AGENTS RAILWAY CARGO RECEIPTS made out to order and endorsed in blank, marked FREIGHT PR
6、EPAID/FREIGHT TO COLLECT and notify .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 Air WayBill consigned to your bank marked Freight Collect showing this L/C No. 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
7、/certificate incopies blank endorsed, forpct of the CIF value showing claims payable at destination in the same currency as the draft and covering: Institute Cargo Clauses(A/B/C), Institute War Clauses and Institute S.R.C.C.Clauses 装箱单或重量单份 Packing list/weight memo in 4 copies.由出具之品质证份 Certificate o
8、f quality in 4 copies issued by the manufacturers 由出具之产地证份 Certificate of origin in 3 copies issued by the Chamber of Commerce in the country of Origin Beneficiarys copy of cable to the accountees advising shipment immediately after shipment made.装运货物Covering shipment of :COMPONENTS FOR SOPHO-S 4514
9、82-155200 QUANTITY: 1 LOT FCA AMSTERDAM由Shipment From AMSTERDAM装运至To GUANGZHOU不迟于Latest: July 15,2010分批装运Partial Shipments准许allowed禁止prohibited转运Transshipment准许allowed禁止prohibited其他条款：（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 case of any
10、apparent conflict)中国广州以外的一切银行费用由受益人负担。All banking charges outside Guangzhou, 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 & Signatu
11、re 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 UCP ICC prevailing revision）。 (1)申请人公司(2)受益人公司(3)通知行是否已由申请人指定(4)信用证到期地点和时间(5)受益人开立汇票的要求(6)单据种类、份数、要求(7)货物装运港、目的港、最迟装船期(8)能否分运,能否转运(9)银行费用由哪方支付(10)交单期(11)开证行处理信用证业务的依据是什么(12)开证行除审查申请书外，还应处理哪些事宜(13)开证行在什么情况下可免责二、信用证的开立 （一）全电信用证中国银行广东省分行接受CHIN
12、A IMP. & EXP. CORP. GUANGDONG开证申请，于次日以草拟的电开信用证为依据，将该证内容输入电脑并对外发送全电信用证。 Date and place of issue:Date and place of expiryApplicant:BeneficiaryAdvising Bank: BANKERS TRUST HONG KONGAmount:SAY ONLYPartial shipmentsallowednot allowedTransshipmentallowednot allowedCredit available with ANY BANK:by payment
13、 at sightby deferred payment at:by acceptance of drafts at:by negotiationagainst the documents detailed hereinand of your drafts at sight for FULL invoice value drawn on us.Shipment fromfor transportation to QTY: SHIPPING MARKS =FCA AMSTERDAMOTHER TERMS AND CONDITIONS:We hereby issue the Irrevocable
14、 Documentary Credit in your favour. It is subject to the Uniform Customs and Practice for Documentary Credit(2007 Revision, International Chamber of Commerce,Paris,France,Publication No.600) and engages us in accordance with the terms thereof. The number and the date of the Credit and the name of ou
15、r bank must be quoted on all drafts required.For BANK OF CHINA GUANGDONG PROVINCIAL BRANCH Authorized Signature(s)INSTRUCTIONS OF NEGOTIATING BANK:1.Each presentation must be noted on the reverse of this advice.2.All documents are to be despatched in ONE lot by registered airmail to us at:BANK OF CH
16、INAGUANGDONG PROVINCIAL BRANCHINTERNATIONAL DEPARTMENT.12/F, FINANCIAL BLDG.,DONGFENGXI RD.GUANGZHOU, CHINA3.In reimbursement-We shall reimburse you in accordance with your instructions upon receipt of documents in compliance with credit terms（二）SWIFT开证中国银行广东省分行接受CHINA IMP. & EXP. CORP. GUANGDONG开证申
17、请，于次日采用SWIFT对外开立信用证。 : 40A form of documentary credit: 20 documentary credit number: 31 Cdate of issue: 31 Ddate and place of expiry: 51s applicant bank: : 50 applicant: 59 beneficiary: 32B currency code,amount: : 42 drafts at drawn on : 43P partial shipments: 43T transshipment: 44B for transportati
18、on to: 44C latest date of shipment: 45A shipment of goods and/or services: 46A DOCUMENTS required: 47A additional conditions: 48 period for presentation: 78 instructions to pay/acc/neg bk:三、信用证的通知 （一）2010年3月24日中国银行广州分行根据收到的信用证缮制信用证通知书，未加保兑。 Name of Issuing Bank:BANK OF CHINA NEW YORK BRANCHIRREVOCAB
19、LE DOCUMENTARY CREDITNo. A-01-I-70498ORIGINALPlace and Date of Issue:19 March, 2010, New YorkApplicantFILTHAI IMPORT CORP. LTD., NEW YORK，FLAT H, 16/F YOTHIN COURT, 118-128Expiry date and Place for Presentation of documentsExpiry Date:20 June, 2010Place for Presentation: CHINAAdvising BankBANK OF CH
20、INAGUANGZHOU BRANCHBeneficiaryGUANGZHOU FEI YUE SEWING MACHINE MANUFACTORY, 187 TIAN YUAN ROAD, GUANGZHOU, CHINAPartial Shipments Allowed Not allowedTransshipment Allowed Not allowedAmount USD21,000.00(SAY UNITED STATES DOLLARS TWENTY ONE THOUSAND ONLY)Shipment from GUANGZHOUto NEW YORKLatest 31 May
21、, 2010Credit available with ANY BANKby payment at sightby deferred payment at:by acceptance of drafts at:by negotiationagainst the documents detailed hereinand of your drafts at sight for FULL invoice value drawn on us.SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE.FULL SET OF CLEAN“ON BOARD ”OCEAN BILL
22、S OF LADING PLUS 2 NON-NEGOTIABLE COPIES MADE OUT TO ORDER AND ENDORSED IN BLANK MARKED“FREIGHT PREPAID ”AND NOTIFY FILTHAI IMPORT CORP. LTD., NEW YORK WITH FULL ADDRESS.INSURANCE POLICY(IES) OR CERTIFICATE(S) IN ASSIGNABLE FORM AND ENDORSED IN BLANK FOR 110 PCT CIF VALUE SHOWING CLAIMS PAYABLE AT N
23、EW YORK IN THE SAME CURRENCY OF DRAFT, COVERING INSTITUTE CARGO CLAUSES(A), INSTITUTE WAR CLAUSES INCLUDING S.R.C.C. (IF SHIPMENT EFFECTED BY CONTAINERIZED VESSEL, INSURANCE ALSO TO COVER J.W.O.B. CLAUSES).PACKING LIST IN QUADRUPLICATE.BENEFICIARY S CERTIFICATE CERTIFYING THAT THEY HAVE SENT ONE SET
24、 OF NON-NEGOTIABLE SHIPPING DOCUMENTS DIRECTLY TO FILTHAI IMPORT CORP. LTD., NEW YORK BY AIRMAIL WITHIN 3 DAYS AFTER SHIPMENT.Covering shipment of:SW-X 8 in wooden cases as per S/C No.HR34987 CIF NEW YORKSHIPPINGMARKS02NGS/02602THGUANGZHOU CHINDocuments to be presented within days after the date of
25、shipment but within the validity of the Credit.We hereby issue the Irrevocable Documentary Credit in your favour It is subject to the Uniform Customs and Practice for Documentary Credit(2007 Revision, International Chamber of Commerce,Paris,France,Publication No.600) and engages us in accordance wit
26、h the terms thereof.Yours faithfullyFOR BANK OF CHINA NEW YORK BRANCHAuthorized Signature(s)1. If the Credit is available by negotiation, each presentation must be noted on the reverse side of this advice by the bank where the Credit is available.2. All documents are to be despatched in ONE lot by r
27、egistered airmail to us.3. The number and the date of the Credit and the name of our bank must be quoted on all draft required.4. In reimbursement of your payment made under this LC, we shall credit your account with us under our telex advice to you. 中国银行广州分行BANK OF CHINA GUANGZHOU BRANCHADDRESS: 信用
28、证通知书CABLE:TELEX:SWIFT: FAX: YEAR-MONTH-DATETo:致：WHEN CORRESPONDINGPLEASE QUOTE OUR REF NO. 06001953Issuing Bank 开证行：Transmitted to us through 转递行L/C No.信用证号Dated开证日期 AmountDear sirs,敬启者： * SUBJECT TO UCP600We have pleasure in advising you that we have received from the above bank a(n)兹 通 知 贵 公 司，我 行
29、 收 自 上 述 银 行Telex issuing电传开立 Uneffective未生效Pre-advising of预先通知 Mail confirmation of邮寄证实书Original 正本 Duplicate 副本letter of credit, contents of which are as per attached sheet(s).This advice and the attached sheet(s) must accompany the relative documents when presented for negotiation.信用证一份，现随附通知。贵公司交单时，请将通知书及信用证一并提交。Please note that this advice does not consititute our confirmation at the above L/C nor does it convey any engagement or obligation on our part.本通知书不构成我行对此信用证之保兑及其他任何责任。
