國際結算實驗教程答案-信用證.doc

實驗4.信用證結算業(yè)務4.2.1實驗目標1、開證申請書填寫完整、準確性的審核。2、根據開證申請書正確繕制信用證。3、掌握信用證的審證要求。4、信用證通知、保兌的處理。5、信用證修改的處理流程。6、信用證中議付、寄單索償的處理。7、跟單信用證處理流程。8、掌握UCP500對信用證業(yè)務處理中的規(guī)定。4.2.2實驗要求1、開證行審核開證申請書。2、開證行繕制全電證、簡電證、SWIFT格式下信用證。3、通知行審核信用證、通知信用證。4、開證行、通知行處理信用證的修改。5、出口地銀行議付、付款的處理。6、寄單行寄單索償的處理。7、開證行通知進口商單到付款的處理。4.2.3實驗素材一、開證申請書2003年5月10日，CHINAIMP.&EXP.CORP.GUANGDONG向中國銀行廣東省分行提交下面這張開證申請書申請開證，開證行按所給問題審核開證申請書。APPLICATIONFORIRREVOCABLEDOCUMENTARYCREDIT致：中國銀行廣東省分行TO:BANKOFCHINA,GUANGDONGBRANCH日期：DATE:MAY10,2003茲請貴行以信開X電開按下述項目開立不可撤銷信用證Pleaseissuebyairmail/cableanirrevocableletterofcreditasfollows有效期ExpiryDate:July30,2003在受益人所在國Inthebeneficiaryscountry申請人APPLICANT(Name&Address)CHINAIMP.&EXP.CORP.GUANGDONGINTERNATIONALBUILDING,DONGFENGXIRD.,GUANGZHOU,P.R.CHINATEL:89676777受益人Beneficiary(Name&Address)PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM26/F,HOPEWELLCENTRE,17KENNEDYRD.HONGKONGTEL:8215888/8215688通知行（如未填寫貴行可自選）ADVISINGBANK(IFBLANK,ATYOUROPTION)金額Amount(infiguresandwords)USD77,495.79SAYU.S.DOLLARSSEVENTYSEVENTHOUSANDFOURHUNDREDNINETYFIVEANDCENTSSEVENTYNINEONLY本證使用時，匯票由你行選定以本公司或你行代理行為付款人見票天，貴行按%的發(fā)票金額支用，隨附下列單據。Availablebydraftdrawn,atyouroption,onus/youoryourcorrespondentatsightfor100%oftheinvoicevalueaccompaniedbythefollowingdocuments.LCNO.230BS-453222X商業(yè)發(fā)票一式份標明信用證號碼和合同號碼。Signedcommercialinvoicein4copiesindicatingL/CNo.andContractNo.全套清潔已裝船海運提單/鐵路運輸承運貨物收據作成空白抬頭由發(fā)貨人空白背書注明“運費付訖/運費待收”并通知FullsetofcleanonboardOCEANBILLSOFLADING/FORWARDINGAGENTSRAILWAYCARGORECEIPTSmadeouttoorderandendorsedinblank,markedFREIGHTPREPAID/FREIGHTTOCOLLECTandnotify_X潔凈航空提單以貴行為收貨人注明“運費付訖/運費待收”及列明信用證號碼并通知開證申請人。CleanAirWayBillconsignedtoyourbankmarkedFreightCollectshowingthisL/CNo.andnotifytheapplicantwithfulladdress.保險單或保險憑證一式份空白背書按%的CIF金額注明賠款在目的地以匯票同種貨幣支付投保：學會貨物險條款（一切險/平安險）、學會戰(zhàn)爭險、學會罷工暴動民變險。Insurancepolicy/certificateincopiesblankendorsed,forpctoftheCIFvalueshowingclaimspayableatdestinationinthesamecurrencyasthedraftandcovering:InstituteCargoClauses(A/B/C),instituteWarClausesandInstituteS.R.C.C.Clauses.X裝箱單或重量單份Packinglist/weightmemoin4copiesX由出具之品質證份Certificateofqualityin4copiesissuedbythemanufacturers.X由出具之產地證份Certificateoforiginin3copiesissuedbytheChamberofCommerceinthecountryofOriginXBeneficiaryscopyofcabletotheaccounteesadvisingshipmentimmediatelyaftershipmentmade裝運貨物Coveringshipmentof:COMPONENTSFORSOPHO-S451482-155200SHIPPINGMARKS=03EMHKHNCT02002QUANTITY:1LOTFCAAMSTERDAMGUANGZHOUCHINA由shipmentfromAMSTERDAM裝運至ToGUANGZHOU不遲于Latest:July15,2003分批裝運PartialShipmentsX準許allowed禁止prohibited轉運TransshipmentX準許allowed禁止prohibited其它條款：（下列條款遇有與上列印妥條款有明顯出入時，則以下列條款為準）。OTHERTERMSANDCONDITIONS(Theseshallprevailoverallprintedtermsincaseofanyapparentconflict)中國廣州以外的一切銀行費用由受益人負擔。AllbankingchargesoutsideGuangzhou,Chinaareforbeneficiarysaccount.單據須在裝運單據簽發(fā)日之后天內但不超過信用證有效期內提交。Documentsmustbepresentedwithin15daysafterthedateofissuanceoftheshippingdocument(s)butwithinthevalidityofthecredit.開證申請人簽章Stamp&SignatureofApplicant本表用英文填寫。第一聯(lián)銀行留存（本證受國際商會現(xiàn)行“統(tǒng)一慣例”制約SubjecttoUCPICCprevailingrevision）申請人公司CHINAIMP.&EXP.CORP.GUANGDONG受益人公司PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM26/F,HOPEWELLCENTRE,17KENNEDYRD.HONGKONGTEL:8215888/8215688通知行是否已由申請人指定？沒有信用證到期地點和時間在受益人所在國InthebeneficiaryscountryExpiryDate:July30,2003受益人開立匯票的要求金額：USD77,495.79；期限：即期單據種類、份數、要求商業(yè)發(fā)票；航空提單；裝箱單；品質證；產地證；裝船發(fā)貨通知書貨物裝運港、目的港、最遲裝船期裝運港：AMSTERDAM目的港：GUANGZHOU最遲裝船期：July15,2003能否分運？能否轉運？分運：允許轉運：允許銀行費用由哪方支付？受益人交單期單據須在裝運單據簽發(fā)日之后15天內但不超過信用證有效期內提交。開證行處理信用證業(yè)務的依據是什么？UCP500開證行除審查申請書外，還應處理哪些事宜？P64：開證行業(yè)務處理環(huán)節(jié)開證行在什么情況下可免責？P67：信用證開證申請書背面條款二、信用證的開立（一）全電信用證中國銀行廣東省分行接受CHINAIMP.&EXP.CORP.GUANGDONG開證申請，于次日以草擬的信開信用證為依據，將該證內容輸入電腦并對外發(fā)送全電信用證。Dateandplaceofissue:MAY10,2003DateandplaceofexpiryJULY30,2003incountryofbeneficiaryApplicant:CHINAIMP.&EXP.CORP.GUANGDONGINTERNATIONALBUILDING,DONGFENGXIRD.,GUANGZHOU,P.R.CHINATEL:89676777BeneficiaryPHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM26/F.,HOPEWELLCENTRE,17KENNEDYRD.,HONGKONGTEL:8215888/8215688AdvisingBank:BANKERSTRUSTHONGKONGAmount:USD77,495.79SAYU.S.DOLLARSSEVENTYSEVENTHOUSANDFOURHUNDREDNINETYFIVEANDCENTSSEVENTYNINEONLYPartialshipmentsXallowednotallowedTransshipmentsXallowednotallowedCreditavailablewithANYBANK:bypaymentatsightbydeferredpaymentat:byacceptanceofdraftsat:XbynegotiationagainstthedocumentsdetailedhereinXandofyourdraftsatsightforFULLinvoicevaluedrawnonus.ShipmentfromAMSTERDAMfortransportationtoGUANGZHOU,CHINALatestJULY15,2003XSignedcommercialinvoiceinFOURcopiesindicatingL/CNo.andContractNo.Fullsetofcleanonboardmarinebillsofladingmadeouttoorder,endorsedinblankandmarkedFREIGHTPREPAID/TOCOLLECTandtonotify:Insurancepolicyorcertificateinduplicateblankendorsed,forpctoftheCIFvalueshowingclaimspayableatdestinationinthesamecurrencyasthedraftandcoveringInstituteCargoClauses(),InstituteWarClausesandInstituteS.R.C.C.Clause.XPackinglist/WeightmemoinFOURcopies.XCertificateofqualityinFOURcopiesissuedbyTHEMANUFACTURERS.XCertificateoforigininTHREEcopiesissuedbyTHECHAMBEROFCOMMERCEINTHECOUNTYOFORIGIN.XBENEFICIARYSCERTIFIEDCOPYOFCABLETOTHEACCOUNTEESADVISINGSHIPMENTIMMEDIATELYAFTERSHIPMENTEFFECTED.XCLEANAIRWAYBILLCONSIGNEDTOORDEROFISSUINGBANKMARKEDFREIGHTC