國際結算審單實務

國際結算審單實務1/11/20251課程介紹國際結算實務主要包括各種結算工具和方式的具體運用和操作。其中跟單信用證結算方式是目前國際貿易結算的最主要方式。信用證結算業(yè)務環(huán)節(jié)多，涉及當事人復雜，尤其單證相符作為付款條件的特點，使得審證審單成為信用證業(yè)務的最重要環(huán)節(jié)。通過實務練習，鞏固學生對信用證、單據(jù)知識的掌握，增強對結算業(yè)務的感性認識。實驗操作結果評價與實踐小結相結合評分標準：實驗操作結果評價80%，實踐小結20%1/11/20252金融學院實驗目錄知識準備實驗一函開信用證下的審單練習

實驗二電開信用證下的審單練習1/11/20253金融學院國際結算審單實務——知識準備信用證的概念：信用證是開證行根據(jù)申請人的指示，向受益人出具的，承諾在一定期限內，憑規(guī)定的單據(jù)，支付一定金額的書面保證文件。信用證的內容：信用證的內容總的可以分成五大部分來把握：基本條款，裝運條款，貨物條款，單據(jù)條款，以及其他條款。具體內容參見樣式。1/11/20254金融學院單據(jù)的種類國際結算中的單據(jù)分為金融單據(jù)和商業(yè)單據(jù)。金融單據(jù)就是作為國際結算工具的三大票據(jù)，商業(yè)單據(jù)又分為基本單據(jù)（商業(yè)發(fā)票、運輸單據(jù)、保險單據(jù)）和其他附屬單據(jù)（檢驗證、裝箱單、重量單、尺碼單、產地證、受益人證明等）1/11/20255金融學院審單標準（UCP600Article14）

a.Anominatedbankactingonitsnomination,aconfirmingbank,ifany,andtheissuingbankmustexamineapresentationtodetermine,onthebasisofthedocumentsalone,whetherornotthedocumentsappearontheirfacetoconstituteacomplyingpresentation.b.Anominatedbankactingonitsnomination,aconfirmingbank,ifany,andtheissuingbankshalleachhaveamaximumoffivebankingdaysfollowingthedayofpresentationtodetermineifapresentationiscomplying.Thisperiodisnotcurtailedorotherwiseaffectedbytheoccurrenceonorafterthedateofpresentationofanyexpirydateorlastdayforpresentation.1/11/20256金融學院

c.Apresentationincludingoneormoreoriginaltransportdocumentssubjecttoarticles19,20,21,22,23,24or25mustbemadebyoronbehalfofthebeneficiarynotlaterthan21calendardaysafterthedateofshipmentasdescribedintheserules,butinanyeventnotlaterthantheexpirydateofthecredit.d.Datainadocument,whenreadincontextwiththecredit,thedocumentitselfandinternationalstandardbankingpractice,neednotbeidenticalto,butmustnotconflictwith,datainthatdocument,anyotherstipulateddocumentorthecredit.

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e.Indocumentsotherthanthecommercialinvoice,thedescriptionofthegoods,servicesorperformance,ifstated,maybeingeneraltermsnotconflictingwiththeirdescriptioninthecredit.f.Ifacreditrequirespresentationofadocumentotherthanatransportdocument,insurancedocumentorcommercialinvoice,withoutstipulatingbywhomthedocumentistobeissuedoritsdatacontent,bankswillacceptthedocumentaspresentedifitscontentappearstofulfilthefunctionoftherequireddocumentandotherwisecomplieswithsub-article14(d).

1/11/20258金融學院g.Adocumentpresentedbutnotrequiredbythecreditwillbedisregardedandmaybereturnedtothepresenter.h.Ifacreditcontainsaconditionwithoutstipulatingthedocumenttoindicatecompliancewiththecondition,bankswilldeemsuchconditionasnotstatedandwilldisregardit.i.Adocumentmaybedatedpriortotheissuancedateofthecredit,butmustnotbedatedlaterthanitsdateofpresentation.

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j.Whentheaddressesofthebeneficiaryandtheapplicantappearinanystipulateddocument,theyneednotbethesameasthosestatedinthecreditorinanyotherstipulateddocument,butmustbewithinthesamecountryastherespectiveaddressesmentionedinthecredit.Contactdetails(telefax,telephone,emailandthelike)statedaspartofthebeneficiary’sandtheapplicant’saddresswillbedisregarded.However,whentheaddressandcontactdetailsoftheapplicantappearaspartoftheconsigneeornotifypartydetailsonatransportdocumentsubjecttoarticles19,20,21,22,23,24or25,theymustbeasstatedinthecredit.1/11/202510金融學院

k.Theshipperorconsignorofthegoodsindicatedonanydocumentneednotbethebeneficiaryofthecredit.

l.Atransportdocumentmaybeissuedbyanypartyotherthanacarrier,owner,masterorchartererprovidedthatthetransportdocumentmeetstherequirementsofarticles19,20,21,22,23or24oftheserules.

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實驗目的與要求：熟悉信開本信用證的內容，掌握信開本信用證下單據(jù)的審核