項(xiàng)目十一貨款結(jié)算

1、項(xiàng)目十一 貨款結(jié)算北京出版社北京出版社第一節(jié)第一節(jié) 審證與改證審證與改證一、本章重要詞匯（KEY WORDS） presentation 提示 acceptance 承兌 endorsement 背書(shū) discount 貼現(xiàn) reimbursement 償付 二、案例 1合同S/CSALES CONFIRMATION S/C NO.:SPT-211 DATE:Jan.8,2005The Seller: SHANGHAI JINGHE IMP. & EXP. CORP. The Buyer: SDK TRADING CO.Address: 469 NANJING RD. Address:

2、 253 GREEN RD., HOUSTON SHANGHAI P. R. CHINA TEXAS, USA Commodity&SpecificationUnitQuantityTERMS and Unit Price(US $)Amount(US $)EVA243 MENS SHOESEVA536 WOMENS SHOESEVA871 BOYS SHOESPRPR PR400040002000CIF HOUSTONUSD15.00USD18.50USD12.10USD60,000.00USD74,000.00USD24,200.00-USD158,200.00TOTAL CONT

3、RACT VALUE：SAY U.S.DOLLARS ONE HUNDRED FIFTY EIGHT THOUSAND AND TWO HUNDRED ONLY二、案例PACKING: To be packed in cartons of 50pcs each, total 100 cartonsPORT OF LOADING AND DESTINATION: From Shanghai to Houston with transshipment and partial shipment allowedTIME OF SHIPMENT: During Mar.2005TERMS OF PAYM

4、ENT: The buyer shall open through a bank acceptable to the seller an irrevocable letter of credit at sight to reach the seller 30 days before the month of shipment valid for negotiation in China until the 15th day after the date of shipment.INSURANCE: To be covered by the seller for 110% of the invo

5、ice value against All Risks and War Risk as per the relevant ocean marine cargo clauses of the Peoples Insurance Company of China dated 01/01/1981.REMSRKS:1. The Buyer shall have the covering letter of credit reach the seller 30 days before shipment， failing which the Seller reserves the right to re

6、scind without further notice，or to regard as still valid whole or any part of this contract not fulfilled by the Buyer，or to lodge a claim for losses thus sustained，if any.二、案例REMSRKS:1. The Buyer shall have the covering letter of credit reach the seller 30 days before shipment， failing which the Se

7、ller reserves the right to rescind without further notice，or to regard as still valid whole or any part of this contract not fulfilled by the Buyer，or to lodge a claim for losses thus sustained，if any.2. In case of any discrepancy in Quality/Quantity，claim should be filed by the Buyer within 130 day

8、s after the arrival of the goods at port of destination；while for quantity discrepan- cy，claim should be fled by the Buyer within 150 days after the arrival of the goods at port of destination.3. For transactions concluded on C. I. F. basis，it is understood that the insurance amount will be for 110%

9、of the invoice value against the risks specified in the Sales Confirmation. If ad- ditional insurance amount or coverage required，the Buyer must have the consent of the Seller before Shipment，and the additional premium is :to be borne by the Buyer.4. The Seller shall not hold liable for non delivery

10、 or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natural disasters，war or other causes of Force Majeure. However, the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registered airmail with a certificate issued by the

11、China Council for the Promotion of International Trade attesting such event(s)二、案例REMSRKS:5. All disputes arising out of the performance of or relating to this contract，shall be settled through negotiation. In case no settlement can be reached through negotiation，the case shall then be submitted to

12、the China International Economic and Trade Arbitration Com- mission for arbitration in accordance with its arbitral rules. The arbitration shall take place in Shanghai. The arbitral award is final and binding upon both parties.6. The Buyer is requested to sign and return a copy of this contract imme

13、diately after re- ceipt of the same. Objection，if any，should be raised by the Buyer within 3 working days， otherwise it is understood that the Buyer has accepted the terms and conditions of this con- tract.7. Special conditions (These shall prevail over all printed terms in case of any conflict.）Con

14、firmed by： THE SELLER THE BUYER LIU XING JACQUES(signature) （signature）二、案例 2信用證L/C33062 BOCSH CNROYAL BANK BCROUR L/C NO. PIT310JANUARY 30，2005FROM: THE ROYAL BANK OF CANADA，BRITISH，COLUMBIA INTERNATION-AL CENTER，1055 WEST GEORGIA STREET，VANCOUVER，B. C. V6E 3P3TO: BANK OF CHINA，SHANGHAI BRANCHBENEF

15、ICIARY: SHANGHAI JINGHE IMP. & EXP. CORP., 469 NANJING RD. SHANGHAI P. R. CHINAAPPLICANT: SDK TRADING CO., 253 GREEN RD., HOUSTON, TEXAS, USA FOR USD158,200.00（SAY U.S.DOLLARS ONE HUNDRED FIFTY EIGHT THOUSAND AND TWO HUNDRED ONLY) TO EXPIRE APRIL 15TH 2005 IN OUR COUNTRY A-VAILARI F BY NEGOTIATI

16、ON OF YOUR DARFTS AT 30 DAYS SIGHT FOR 100 PER-CENT OF INVOICE VALUE DRAWN ON THE ROYAL BANK OF CANADA ACCOM-PANIED FOLLOWING DOCUMENTS： 1.COMMERCIAL INVOICE IN QUADRUPLICATES INDICATING THE SALES CONTRACT NUMBER二、案例 CONTRACT NUMBER 2. PACKING LIST/WEIGHT MEMO IN TRIPLICATE MENTIONING TOTAL NUMBER O

17、F CARTONS，GROSS WEIGHT AND MEASUREMENTS PER EX- PORT CARTON 3. FULL SET OF CLEANON BOARDOCEAN BILLS OF LADING MADE OUT TO ORDER MARKEDFREIGHT COLLECTAND NOTIFY APPLICANT 4. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK COVERING OCEAN MARIN CARGO CLAUSE ALL RISKS AND WAR RISK FOR 100

18、 PERCENT OF INVOICE VALUE AS PER CIC DATED 01/01/1981 5. INSPECTION CERTIFICATE IN DUPLICATE ISSUED AND SIGNED BY AU- THOR17FD PERSON OF APPLICANT WHOSE SIGNATURE MUST COMPLY WITH THAT HELD IN OUR BANKS RECORD 二、案例TERMS OF SHIPMENT CIF HOUSTON FROM SHANGHAI CHINA TO HOUSTON, USA DURING MARCH 2005 GO

19、ODS TO BE PACKED IN WOODEN CASES AND CONTAINER SHIPMENT PREFERABLE. TRANSHIPMENT PERMITTEDAND PARTIAL SHIPMENT PROHIBITED). SHIPPING MARKS: SDK HOUSTON NO. 1一UP ALL BANK CHARGES INCLUDING REIMBURSEMENT COMMISSION OUTSIDEUSA ARE FOR ACCOUNT OF BENEFICIARY. DOCUMENTS TO BE PRESENTED WITHIN 3 DAYS AFTE

20、R THE DATE OF ISSU-ANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THEEVA243 MENS SHOESEVA543 WOMENS SHOESEVA871 BOYS SHOESPRPR PR400040002000USD15.00USD18.50USD12.10USD60,000.00USD74,000.00USD24,200.00-USD158,200.00二、案例TERMS OF SHIPMENT CIF HOUSTON FROM SHANGHAI CHINA TO HOUSTON, USA DURI

21、NG MARCH 2005 GOODS TO BE PACKED IN WOODEN CASES AND CONTAINER SHIPMENT PREFERABLE. TRANSHIPMENT PERMITTEDAND PARTIAL SHIPMENT PROHIBITED). SHIPPING MARKS: SDK HOUSTON NO. 1一UP ALL BANK CHARGES INCLUDING REIMBURSEMENT COMMISSION OUTSIDEUSA ARE FOR ACCOUNT OF BENEFICIARY. DOCUMENTS TO BE PRESENTED WI

22、THIN 3 DAYS AFTER THE DATE OF ISSU-ANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THECREDIT. SPECIAL INSTRUCTIONS: T/T REIMBURSEMENT IS NOT ACCEPTABLE THIS CREDIT IS NOT TRANSFERABLE DOCUMENTS PRIOR TO THE ISSUANCE OF THIS CREDIT ARE NOT AC-二、案例CEPTABLE. WE HEREBY ENGAGE WITH DRAWERS AND/

23、OR BONA FIDE HOLDERS THATDRAFTS DRAWN AND NEGOTIATED IN CONFORMITY WITH THE TERMS OFTHIS CREDIT WILL BE DULY HONOURED ON PRESENTATION AND THATDRAFTS ACCEPTED WITHIN THE TERMS OF THIS CREDIT WILL BE DULYHONOURED ON MATURITY. THIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICEFOR DOCUMENTARY

24、 CREDITS (1993 REVISION) ICC PUBLICATION N0. 500.AUTHORIZED SIGNATURES三、操作指南（一）審證要點(diǎn)（一）審證要點(diǎn)（二）信用證審核（二）信用證審核中常見(jiàn)的問(wèn)題中常見(jiàn)的問(wèn)題1審核信用證的真?zhèn)?開(kāi)證行及保兌行資信審查3審核信用證可否撤銷和已否生效4審核信用證的金額5對(duì)貨物描述的審核6開(kāi)證申請(qǐng)人與受益人的名字是否正確7審核信用證的有效期、交單期和交貨期8運(yùn)輸條款是否可以接受9保險(xiǎn)條款是否可以接受10其他條款1有關(guān)信用證本身2信用證中有關(guān)當(dāng)事人3有關(guān)貨物方面的條款4有關(guān)運(yùn)輸保險(xiǎn)方面的條款5信用證有關(guān)期限方面的條款6單據(jù)條款7常見(jiàn)的影響安

25、全收匯的軟條款（三）改證函（三）改證函1寫(xiě)信要點(diǎn)寫(xiě)信要點(diǎn) （1）確認(rèn)收到信用證，指出不符點(diǎn)； （2）不符點(diǎn)內(nèi)容的修改； （3）要求盡快修改。 2常用句型常用句型四、案例解析經(jīng)審核上述信用證存在以下不符點(diǎn)：經(jīng)審核上述信用證存在以下不符點(diǎn)： 1 1受益人地址有誤，應(yīng)為受益人地址有誤，應(yīng)為496 NANJING RD.496 NANJING RD.而非而非 469 NANJING RD.469 NANJING RD.； 2.2.信用證到期地點(diǎn)不宜在買方；信用證到期地點(diǎn)不宜在買方； 3.3.信用證的付款日期不是信用證的付款日期不是3030天的遠(yuǎn)期信用證，而是即期信用證；天的遠(yuǎn)期信用證，而是即期信用證；

26、 4.4.成交條件成交條件CIFCIF，提單運(yùn)費(fèi)欄應(yīng)填，提單運(yùn)費(fèi)欄應(yīng)填“FREIGHT PREPAIDFREIGHT PREPAID； 5.5.保險(xiǎn)金額應(yīng)為發(fā)票金額的保險(xiǎn)金額應(yīng)為發(fā)票金額的110%110%； 6.6.商檢證書(shū)由買方授權(quán)的人簽字不能接受；商檢證書(shū)由買方授權(quán)的人簽字不能接受； 7.7.女鞋的型號(hào)是女鞋的型號(hào)是EVA536EVA536而不是而不是EVA543EVA543； 8.8.本批貨物用紙箱裝，而不是用木箱裝；本批貨物用紙箱裝，而不是用木箱裝； 9 9合同規(guī)定分批裝運(yùn)允許，而信用證規(guī)定分批裝運(yùn)不允許，合同規(guī)定分批裝運(yùn)允許，而信用證規(guī)定分批裝運(yùn)不允許， 1010運(yùn)輸單據(jù)出單后運(yùn)輸單

27、據(jù)出單后3 3天內(nèi)交單時(shí)間太短，受益人無(wú)法接受。天內(nèi)交單時(shí)間太短，受益人無(wú)法接受。根據(jù)以上審核要點(diǎn)，草擬信用證修改書(shū)如下根據(jù)以上審核要點(diǎn)，草擬信用證修改書(shū)如下 SHANGHAI JINGHE IMP. & EXP. CORP.SHANGHAI JINGHE IMP. & EXP. CORP.ADD.: 469 NANJING RD. SHANGHAI P. R. CHINAADD.: 469 NANJING RD. SHANGHAI P. R. CHINATOTO：SDK TRADING CO.SDK TRADING CO.ADD.: 253 GREEN RD., HOUSTO

28、N, TEXAS, USAADD.: 253 GREEN RD., HOUSTON, TEXAS, USADATEDATE：FEB, 10FEB, 10，20052005 Dear sirsDear sirs，We are very glad to receive your L/C No. PIT310We are very glad to receive your L/C No. PIT310，but we are quite sorry to but we are quite sorry to find that it con-find that it con-tains some dis

29、crepancies with the S/C. Please instruct your bank to amend the tains some discrepancies with the S/C. Please instruct your bank to amend the L/C as quickly as possible.L/C as quickly as possible.四、案例解析The L/C is to be amended as followsThe L/C is to be amended as follows：The address of beneficiary

30、is 496 NANJING RD.The address of beneficiary is 496 NANJING RD.，in stead of 469 NANJING RD.in stead of 469 NANJING RD.The place of expiry shall be in ChinaThe place of expiry shall be in China，instead of at our country.instead of at our country.“draft at sight” instead of “draft at 30 days sight”.“d

31、raft at sight” instead of “draft at 30 days sight”.Full set of clean on board ocean bills of ladingmarkedfreight collect”should beFull set of clean on board ocean bills of ladingmarkedfreight collect”should be Full set of clean on board ocean bills of ladingmarked freight prepaid Full set of clean o

32、n board ocean bills of ladingmarked freight prepaid* * The insurance amount should be 110 percent of invoice valuenot100 percent of The insurance amount should be 110 percent of invoice valuenot100 percent of invoiceinvoice value. value.* * Please amend the clause Inspection Certificateissued and si

33、gned by authorized Please amend the clause Inspection Certificateissued and signed by authorized personpersonof applicant whose signature must comply with that held in our banks record to In-of applicant whose signature must comply with that held in our banks record to In- spection Certificateissued

34、 and signed by CCPIT. spection Certificateissued and signed by CCPIT.* * Please amend the article No: EVA543to EVA536 . Please amend the article No: EVA543to EVA536 .* * The kind of packing is cartons The kind of packing is cartons，not wooden cases.not wooden cases.* * The partial shipment is allowe

35、d The partial shipment is allowed，not prohibited.not prohibited.* * Documents to be presented within 15 days after the date of issuance of the transport Documents to be presented within 15 days after the date of issuance of the transport documentsdocuments instead of within 3 days. instead of within

36、 3 days.Thank you for your kind cooperation. Please see to it that the L/C amendment reaches us Thank you for your kind cooperation. Please see to it that the L/C amendment reaches us notnotlater than Feb. 20later than Feb. 20，2005. Failing which we shall not be able to effect punctual shipment.2005

37、. Failing which we shall not be able to effect punctual shipment. Yours faithfully,Yours faithfully,SHANGHAI JINGHE IMP. & EXP. CORP.SHANGHAI JINGHE IMP. & EXP. CORP.LIU XINGLIU XING五、實(shí)訓(xùn)題實(shí)訓(xùn)一請(qǐng)根據(jù)以下審證意見(jiàn)，以上海景和進(jìn)出口公司的名義擬寫(xiě)一封改證函。請(qǐng)根據(jù)以下審證意見(jiàn)，以上海景和進(jìn)出口公司的名義擬寫(xiě)一封改證函。上海景和進(jìn)出口公司SHANGHAI JINGHE IMP. & EXP.

38、 CORP.上海市南京路上海市南京路469號(hào)號(hào)469 NANJING RD. SHANGHAI P. R. CHINA審 證 意 見(jiàn)信用證號(hào)碼信用證號(hào)碼: HAW12785開(kāi)證行開(kāi)證行: Union Commercial Bank, N.Y. Branch申請(qǐng)人申請(qǐng)人: FARMER TREE CO., LTD., Los Angeles U.S.A合同號(hào)碼合同號(hào)碼: TEF26478審證結(jié)果審證結(jié)果:1.傭金：合同規(guī)定為傭金：合同規(guī)定為3%，但證中規(guī)定，但證中規(guī)定5%,須改。須改。2.保險(xiǎn)加成：合同規(guī)定加成保險(xiǎn)加成：合同規(guī)定加成10%，但證中規(guī)定加成，但證中規(guī)定加成50%，須改。，須改。3.

39、裝運(yùn)港：合同規(guī)定中國(guó)港口，但證中規(guī)定中國(guó)上海，這批貨產(chǎn)自寧波，須作改動(dòng)。裝運(yùn)港：合同規(guī)定中國(guó)港口，但證中規(guī)定中國(guó)上海，這批貨產(chǎn)自寧波，須作改動(dòng)。4.交單日太緊，只有交單日太緊，只有3天，建議改為天，建議改為15天。天。5.沒(méi)有受沒(méi)有受UCP500約束的字句。約束的字句。6.證中有關(guān)包裝的條款要求紙箱外用金屬條加固，建議改為我公司一般做法，用塑料帶加固。證中有關(guān)包裝的條款要求紙箱外用金屬條加固，建議改為我公司一般做法，用塑料帶加固。 審證人審證人:劉星劉星 2005.1.22五、實(shí)訓(xùn)題五、實(shí)訓(xùn)題第二節(jié)第二節(jié) 制單結(jié)匯制單結(jié)匯一、本章重要詞匯（KEY WORDS） remittance 匯付 co

40、llection 托收 open account (O/A) 賒帳 factoring 保理二、案例 下面是一份信用證及相關(guān)資料，請(qǐng)認(rèn)真閱讀信用證并根據(jù)信用證的要求繕制全套結(jié)匯單據(jù)。二、案例二、案例 4業(yè)務(wù)往來(lái)磋商 （1）客戶詢盤(pán)（2003年4月6日） INTERESTED IN MODEL TJ9818 PLEASE OFFER CIF MANZANILLO.INTERESTED IN MODEL TJ9818 PLEASE OFFER CIF MANZANILLO. （2）客戶發(fā)盤(pán)（2003年4月6日） CIF MANZANILLO USD340 PER SET （3）客戶還盤(pán)（2003年4月8日） YOUR PRICE IS MUCH ON THE HIGH SIDE COUNTER OFFER USD315.00 PLEASE REPLY （4）