国际结算实验-信用证实验参考答案

更新时间:2023-06-29 04:37:36 阅读: 评论:0

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。租赁合同免费下载
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理。

4.2.3  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。
APPLICATION FOR IRREVOCABLE DOCUMENTARY CREDIT
致:中国银行广东省分行
TO: BANK OF CHINA, GUANGDONG  BRANCH
                                                          日期:
                                                                      DATE: MAY 10, 2003
兹请贵行以□信开X冠毛电开按下述项目开立不可撤销信用证
Plea issue by airmail/cable an irrevocable letter of credit as follows
有效期Expiry Date: July 30, 2003
在受益人所在国In the beneficiary’s country
申请人APPLICANT(Name & Address) 
CHINA IMP. & EXP. CORP. GUANGDONG
INTERNATIONAL BUILDING, DONGFENGXI RD.,
GUANGZHOU,P.R. CHINA TEL:89676777
受益人Beneficiary(Name & Address)
PHILIPS HONG KONG LIMITED
CS/BUSINESS COMMUNICATION SYSTEM
26/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)
USD77,495.79 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 documents.
X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 t of clean on board OCEAN BILLS OF LADING /FORWARDING AGENT’S RAILWAY CARGO RECEIPTS made out to order and endord in blank, marked FREIGHT PREPAID/FREIGHT TO 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 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/certificate in    copies blank endord, for  pct of the CIF value showing claims payable at destination in the same currency as the draft and covering: Institute Cargo Claus(A/B/C), institute War Claus and Institute S.R.C.C.Claus.
X装箱单或重量单    份Packing list/weight memo in 4 copies
X由      出具之品质证    份Certificate of quality in 4 copies issued by the manufacturers.
X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
XBeneficiary’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=03EMHKHNCT02002
        QUANTITY: 1 LOT    FCA AMSTERDAM                                          GUANGZHOU CHINA
shipment from AMSTERDAM
装运至To GUANGZHOU
不迟于Latest: July  15, 2003
分批装运Partial Shipments
X准许allowed
□禁止prohibited
转运Transshipment
X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)。
OTHER TERMS AND CONDITIONS(The shall prevail over all printed terms in ca of 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 outside Guangzhou, China are for beneficiary’s 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 prented 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 UCP ICC prevailing revision

⑴申请人公司
CHINA IMP. & EXP. CORP. GUANGDONG
受益人公司
生活经验
PHILIPS HONG KONG LIMITED
CS/BUSINESS COMMUNICATION SYSTEM
26/F, HOPEWELL CENTRE, 17 KENNEDY RD.
HONG KONG TEL:8215888/8215688
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In the beneficiary’s country
Expiry Date: July 30, 2003
受益人开立汇票的要求
幼儿园手工作业
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:GUANGZHOU
最迟装船期: July  15, 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?
广场交谊舞
受益人
⑽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。
Date and place of issue:
MAY 10,2003
Date and place of expiry
JULY 30,2003    in country of beneficiary
Applicant:
CHINA IMP. & EXP. CORP. GUANGDONG
INTERNATIONAL BUILDING, DONGFENGXI RD.,
GUANGZHOU,P.R. CHINA TEL:89676777
Beneficiary
PHILIPS HONG KONG LIMITED
CS/BUSINESS COMMUNICATION SYSTEM
26/F., HOPEWELL CENTRE,
17 KENNEDY RD., HONG KONG TEL: 8215888/8215688
Advising Bank:   
BANKERS TRUST
HONG KONG
Amount: USD77,495.79
SAY U.S.DOLLARS SEVENTY SEVEN THOUSAND FOUR
HUNDRED NINETY FIVE AND CENTS SEVENTY NINE
ONLY
Partial shipments
Xallowed
□not allowed
Transshipments
Xallowed
□not allowed
Credit available with ANY BANK:
□by payment at sight
□by deferred payment at:
□by acceptance of drafts at:
Xby negotiation
against the documents detailed herein
Xand of your drafts at sight for FULL invoice value  drawn on us.
Shipment from AMSTERDAM
for transportation to GUANGZHOU, CHINA
Latest JULY 15, 2003
X Signed commercial invoice in FOUR copies indicating L/C No. and Contract No.
Full t of clean on board marine bills of lading made out to order, endord in blank and marked FREIGHT PREPAID/TO COLLECT and to notify:
Insurance policy or certificate in duplicate blank endord, for    pct of the CIF value showing claims payable at destination in the same currency as the draft and covering Institute Cargo Claus(  ), Institute War Claus and Institute S.R.C.C. Clau.
X Packing list/Weight memo in FOUR copies.
X Certificate of quality in FOUR copies issued by THE MANUFACTURERS.
X Certificate of origin in THREE copies issued by THE CHAMBER OF COMMERCE IN THE COUNTY OF ORIGIN.
X BENEFICIARY’S CERTIFIED COPY OF CABLE TO THE ACCOUNTEES ADVISING SHIPMENT IMMEDIATELY AFTER SHIPMENT EFFECTED.
[X] CLEAN AIR WAYBILL CONSIGNED TO ORDER OF ISSUING BANK MARKED FREIGHT COLLECT SHOWING THE L/C NO. AND NOTIFY THE APPLICANT WITH FULL ADDRESS.
Covering shipment of:
COMPONENTS FOR SOPHO-S
  451482-155200
  QTY: ONE LOT                              SHIPPING MARKS=03EMHKHNCT02002
FCA AMSTERDAM                                            GUANGZHOU CHINA
OTHER TERMS AND CONDITIONS:
All banking charges outside Guangzhou,China are for beneficiary’s account.
Documents must to be prented within 15 days after the date of issuance of the shipping document(s) 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(1993 Revision, INTERNATIONAL Chamber of Commerce,Paris,France,Publication No.500) and engage us in accordance with the terms thereof. The number and the date of the Credit and the name of our bank must be quoted on all drafts required.
For      BANK OF CHINA
GUANGDONG PROVINCIAL BRANCH
Authorized Signature(s)
INSTRUCTIONS OF NEGOTIATING BANK:
1.Each prentation must be noted on the rever of this advice.
2. All documents are to be despatched in ONE lot by registered airmail to us at:
BANK OF CHINA
GUANGDONG PROVINCIAL BRANCH
INTERNATIONAL DEPARTMENT.
12/F, FINANCIAL BLDG.,
潘安
DONGFENGXI RD.
GUANGZHOU, CHINA
3.In reimburment-We shall reimbur you in accordance with your instructions upon receipt of documents in compliance with credit terms.

TO: BANKERS TRUSTHONG KONG
FM: BANK OF CHINA, GUANGDONG PROVINCIAL BRANCH
DATE: MAY 10,2003
TEST:
ATTN: L/C ADVISING DEPT
WE HEREBY ISSUE OUR IRREVOCABLE DOCUMENTARY CREDIT AS FOLLOWS:
DOC. CREDIT NUMBER: LC NO.230BS-453222
EXPIRY DATE N PLACE: JULY 30,2003    in country of beneficiary
APPLICANT: CHINA IMP. & EXP. CORP. GUANGDONG, INTERNATIONAL
BUILDING, DONGFENGXI RD.,  GUANGZHOU,P.R. CHINA
博客之家BENEFICIARY: PHILIPS HONG KONG LIMITED CS/BUSINESS COMMUNICATION SYSTEM
26/F., HOPEWELL CENTRE, 17 KENNEDY RD., HONG KONG
CURR/AMOUNT: USD77,495.79
AVAILABLE WITH: ANY BANK by negotiation
DRAFT(S) AT SIGHT FOR  FULL INVOICE VALUE 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 MANUFACTURERS.
X Certificate of origin in THREE copies issued by THE CHAMBER OF COMMERCE IN THE COUNTY OF ORIGIN.
X BENEFICIARY’S CERTIFIED COPY OF CABLE TO THE ACCOUNTEES ADVISING SHIPMENT IMMEDIATELY AFTER SHIPMENT EFFECTED.
[X] CLEAN AIR WAYBILL CONSIGNED TO ORDER OF ISSUING BANK MARKED FREIGHT COLLECT SHOWING THE L/C NO. AND NOTIFY THE APPLICANT WITH FULL ADDRESS.
PRESENTATION PERIOD: 15 days
COVERING SHIPT OF GOODS: COMPONENTS FOR SOPHO-S451482-155200
QTY: ONE LOT                             
DELIVERY TERMS: FCA AMSTERDAM
SHIPPING MARK:              SHIPPING MARKS=03EMHKHNCT02002
                                            GUANGZHOU CHINA
LOADING/DESPATCH AT/FM: AMSTERDAM
FOR TRANSPORTATION TO: GUANGZHOU, CHINA
LATEST DATE OF SHIPMENT: JULY 15, 2003
PARTIAL SHIPMENT: allowed
TRANSHIPMMENT: allowed
ADDITIONAL CONDITIONS:
1.Each prentation must be noted on the rever of this advice.
2. All documents are to be despatched in ONE lot by registered airmail to us at:BANK OF CHINAGUANGDONG PROVINCIAL BRANCHINTERNATIONAL DEPARTMENT.
12/F, FINANCIAL BLDG.,DONGFENGXI RD.GUANGZHOU, CHINA
3.In reimburment-We shall reimbur you in accordance with your instructions upon receipt of documents in compliance with credit terms.
THIS CREDIT IS SUBJECT TO UCP ICC PREVAILING REVISION.
THIS IS THE OPERATIVE INSTRUMENT, NO MAIL CONFIRMATION TO FOLLOW.
XXXX
ABC HUNAN哺育
NNNN

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