1、信用證審核信用證審核 申請人、受益人地址申請人、受益人地址信用證有效日期信用證有效日期信用證到期地點信用證到期地點最后裝運日期最后裝運日期教學的重點難點教學的重點難點申請人、受益人名稱27: SEQUENCE OF TOTAL: 1/140A: FORM OF DOC. CREDIT: IRREVOCABLE20: DOC. CREDIT NUMBER: KR369/0331C: DATE OF ISSUE: 11061940E: APPLICABLE RULES: UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY: 110825 KUWAIT51

2、D: APPLICANT BANK: VALUE TRADING ENTERPRISE CORP.RM1008 GREEN BUILDING KUWAIT50: APPLICANT: AORE SPECIALTIES MATERIAL CORP. YARIMCA, KOCAELI 41740, IZMIT, TURKEY59: BENEFICIARY: TIANJIN YMEI INTERNATIONAL CORP. 58 DONGLI ROAD TIANJIN, CHINA32B: CURRENCY CODE, AMOUNT: USD71500.0041A: AVAILABLE WITH B

3、Y: BANK OF CHINA BY NEGOTIATION42C: DRAFTS AT : 90 DAYS AFTER SIGHT42A: DRAWEE: VALUE TRADING ENTERPRISE, LLC43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION: KUWAIT BY SEA FREI

4、GHT44C: LATEST DATE OF SHIPMENT: 11071045A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKER STYLE NO. YM085 AS PER ORDER NO. A01 AND S/C NO. YM009 AT USD15.10/PC CIF KUWAIT PACKED IN CARTON OF 20PCS EACH46A: DOCUMENTS REQUIRED+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING LC NO. A

5、ND CONTRACT NO.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT AND BLANK ENDOSED MARKED “FREIGHT TO COLLECT” NOTIFY THE APPLICANT.+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS: TOTAL NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S), GROSS WEIGHT,

6、 NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE VALUE, COVERING ALL RISKS AND WAR RISK OF CIC OF PICC(1/1/1981).71B: C

7、HARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING CHARGES復 習復 習以生活實例引出復習信用證：學生在淘寶網上買東西以生活實例引出復習信用證：學生在淘寶網上買東西比較多，為何網上存在一個第三方支付問題，比較多，為何網上存在一個第三方支付問題，支付寶支付寶在這些買賣中擔任了什么角色？在這些買賣中擔任了什么角色？繼而引出實際國際貿易中，有沒有用銀行作擔保的一繼而引出實際國際貿易中，有沒有用銀行作擔保的一種支付方式，引出信用證的含義：它是種支付方式，引出信用證的含義：

8、它是一份有條一份有條件承諾付款的書面文件件承諾付款的書面文件。首先將學生分組，各組選派一個組長付款承諾提交單據是誰是誰付款？誰向誰承諾付款？付款？誰向誰承諾付款？付款條件是什么？付款條件是什么？13在信用證方式下，銀行保在信用證方式下，銀行保證向信用證受益人履行付款責證向信用證受益人履行付款責任的條件是（任的條件是（ ）。）。A受益人按期履行合同受益人按期履行合同 B受益人按信用證規定交受益人按信用證規定交貨貨 C開證申請人付款贖單開證申請人付款贖單D受益人提交嚴格符合信用證受益人提交嚴格符合信用證要求的單據要求的單據 7在履行以信用證結算的出口在履行以信用證結算的出口合同環節，合同環節， 催

9、證、審證、改證催證、審證、改證中，審證是必不可少的業務環中，審證是必不可少的業務環節。節。 15. 當買賣雙方采用信用證方式結算當買賣雙方采用信用證方式結算時，賣方（受益人）應對照合同仔細時，賣方（受益人）應對照合同仔細檢查，如發現信用證與買賣合同有重檢查，如發現信用證與買賣合同有重大的不一致時，受益人應要求（大的不一致時，受益人應要求（ ）。）。A、通知行修改、通知行修改B、開證行修改、開證行修改C、開證申請人修改、開證申請人修改D、議付行修改、議付行修改15在審核信用證時，對信在審核信用證時，對信用證的附加條款一般可以不用證的附加條款一般可以不審核。審核。 通過通過考證考證預防預防欺詐欺詐

10、正確正確制單制單46A:DOCUMENTS REQUIRED1. COMMERCIAL INVOICE IN 3 COPIES DATED THE SAME DATE AS THAT OF L/C ISSUANCE DATE INDICATING COUNTRY OF ORIGIN OF THE GOODS AND CERTIFIED TO BE TRUE AND CORRECT, INDICATING CONTRACT NO. SUM356/09 AND L/C NO.審核信用證的主體：通知行和受益人審核信用證的主體：通知行和受益人審核依據：合同、國際慣例審核依據：合同、國際慣例：（重點）：

11、（重點）正課講授正課講授分三個小段進行講述、練習教學設計教學設計 申請人、受益人對照合同的申請人、受益人對照合同的 買方和賣方買方和賣方 裝運港裝運港 目的港目的港最遲裝運日期對照合同的裝最遲裝運日期對照合同的裝運時間運時間 到期日、到期地對照合同的到期日、到期地對照合同的 最后裝期最后裝期+15天、賣方所在國天、賣方所在國27: SEQUENCE OF TOTAL: 1/140A: FORM OF DOC. CREDIT: IRREVOCABLE20: DOC. CREDIT NUMBER: KR369/0331C: DATE OF ISSUE: 11061940E: APPLICABLE

12、RULES: UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY: 110825 KUWAIT51D: APPLICANT BANK: VALUE TRADING ENTERPRISE CORP.RM1008 GREEN BUILDING KUWAIT50: APPLICANT: AORE SPECIALTIES MATERIAL CORP. YARIMCA, KOCAELI 41740, IZMIT, TURKEY59: BENEFICIARY: TIANJIN YMEI INTERNATIONAL CORP. 58 DONGLI ROAD TIA

13、NJIN, CHINA32B: CURRENCY CODE, AMOUNT: USD71500.0041A: AVAILABLE WITH BY: BANK OF CHINA BY NEGOTIATION42C: DRAFTS AT : 90 DAYS AFTER SIGHT42A: DRAWEE: VALUE TRADING ENTERPRISE, LLC43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE

14、 PORT44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT44C: LATEST DATE OF SHIPMENT: 11071045A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKER STYLE NO. YM085 AS PER ORDER NO. A01 AND S/C NO. YM009 AT USD15.10/PC CIF KUWAIT PACKED IN CARTON OF 20PCS EACH46A: DOCUMENT

15、S REQUIRED+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING LC NO. AND CONTRACT NO.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO APPLICANT AND BLANK ENDOSED MARKED “FREIGHT TO COLLECT” NOTIFY THE APPLICANT.+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS: TO

16、TAL NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S), GROSS WEIGHT, NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICATED BY A LOCAL CHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE

17、 VALUE, COVERING ALL RISKS AND WAR RISK OF CIC OF PICC(1/1/1981).71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING CHARGESThe Seller: Tianjin Yimei International Corp.Address: 58 Dongli Road Tianjin, China59: BENEFICIARY: TIANJIN YMEI INTERNATIONAL CORP.

18、58 DONGLI ROAD TIANJIN, CHINAThe Buyer: VALUE TRADING ENTERPRISE, LLCAddress: Rm1008 Green Building Kuwait50: APPLICANT: VALUE TRADING ENTERPRISE, LLC RM 108 GREEN BUILDING KUWAIT申請人名稱申請人名稱申請人地址申請人地址受益人名稱受益人地址案例：多寫一個字母造成的單證不符 天津津蘭進出口貿易公司（天津津蘭進出口貿易公司（TIANJIN JINLAN IMPORT AND EXPORT TRADING COMPANY）某

19、年與加拿大）某年與加拿大YIYANG TRADING CORPORATION簽訂一顯示個出口合同，合同約訂全部貨款用信用證支付簽訂一顯示個出口合同，合同約訂全部貨款用信用證支付，不日，加拿大皇家銀行開來，不日，加拿大皇家銀行開來SWIFT信用證，來證顯示：信用證，來證顯示： 59：BENEFICIARY：TIANJIN JINGLAN IMPORT AND EXPORT TRADING COMPANY 1321 ZHONGSHAN ROAD TIANJIN, CHINA 天津津蘭進出口貿易公司的單證員小李在審核信用證時并沒有發現來證中的錯誤（受益人名天津津蘭進出口貿易公司的單證員小李在審核信用

20、證時并沒有發現來證中的錯誤（受益人名稱中稱中JINGLAN拼寫多了一個字母拼寫多了一個字母G），單證員小李仍然按照天津津蘭進出口貿易公司（），單證員小李仍然按照天津津蘭進出口貿易公司（TIANJIN JINLAN IMPORT AND EXPORT TRADING COMPANY）原名開出商業發票、）原名開出商業發票、裝箱單，并向天津市出入境檢驗檢疫局申請了普惠制產地證裝箱單，并向天津市出入境檢驗檢疫局申請了普惠制產地證FORM A、船公司出具了海運提單。、船公司出具了海運提單。貨物裝船后，單證員小李持結匯單據向中國銀行天津分行辦理議付手續時，銀行發現如下不符點：貨物裝船后，單證員小李持結匯單

21、據向中國銀行天津分行辦理議付手續時，銀行發現如下不符點：固定格式的商業發票、裝箱單中表頭顯示出口企業名稱與信用證中受益人名稱不符；普惠制產地證固定格式的商業發票、裝箱單中表頭顯示出口企業名稱與信用證中受益人名稱不符；普惠制產地證FORM A中出口商名稱（即在中國工商行政管理局注冊批準的名稱）與信用證中受益人名稱不符中出口商名稱（即在中國工商行政管理局注冊批準的名稱）與信用證中受益人名稱不符；海運提單中托運人；海運提單中托運人SHIPPER與信用證中受益人名稱不符。與信用證中受益人名稱不符。組別題目12012真題 第一題22012補考真題 第一題32013真題 第一題42013補考真題 第一題5

22、6分組練習分組練習審核50、59兩項內容Time of Shipment: Not later than AUG. 10, 201144C: LATEST DATE OF SHIPMENT: 110710裝運期還有其他裝運期還有其他表示方式嗎？表示方式嗎？10信用證條款中信用證條款中“Latest date of shipment”表示表示的意思是（的意思是（ ）。）。A、信用證的到期日、信用證的到期日B、信用證的最晚交單日、信用證的最晚交單日C、信用證的最早裝運日、信用證的最早裝運日D、最遲裝運日、最遲裝運日組別題目12010真題 第一題22011真題 第一題32012真題 第一題42012補考真題 第一題52013真題 第一題62013補考真題 第一題分組練習分組練習審核審核44E、44F、44CTime of Shipment: Not later than AUG. 10, 201131D: DATE AND PLCA OF EXPIRY: 110825案 例案 例我國天津某外貿公司（以下簡稱T公司）與德國的AAA公司簽訂了一份出口合同，向德國出口一批服裝。合同約定采用信用證方式結算貨款。AAA公司通過其開證