国际结算 教学课件 chapter 8 uments under the credit 信用证项下的单据

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1、DocumentsundertheCredit信用证项下的单据Chapter8Inthischapter,youwilllearn•Someissuesrelatingtodocumentsunderthecredit:principle•Somemajordocumentsusedindocumentarycredit•Sample①出单人的要求。不能用“第一性”、“著名”、“有资格”、“独立”、“官方”、“有能力”、“当地”等模糊表示用于出单人前。②单据正副本规定。正本单据上必须有“正本”字样，并有出单人签名；副本单据上有“副本”

2、字样，如果无“正本”或“副本”表示的，视作为副本单据处理，副本单据无须签名。③签字。单据的签字可以用手签，盖章，穿孔，或机器、电子签字等多种形式。④单据开立日期。所有单据，必须在信用证开立后至到期前开立，商业发票的时间可以早于信用证开立的时间。装船日必须晚于保单日，汇票开立的日期一般为议付日。⑤银行按单单一致、单证一致审核单据。⑥银行审核单据时，按照“实质性相符”原则进行审单。CommercialinvoicecertificatesInsurancedocumentsBillofexchangeBilloflading可早于开证日期

3、应早于提单日期一般为议付日期PresentationdateL/CexpiryL/CDate单据最迟签发日ThedateofdocumentsBillofexchangedocument品质检验证兽医检验证数量检验证黄曲霉素检验证卫生检验证健康检验证分析检验证植物检疫检验证InvoiceShippingdocumentsPackinglistCert.analysisC/OformACert.OforiginInsurancedocumentsConsularinvoiceCommercialinvoiceCertificateofi

4、nspectionWeightmenoCustomsinvoiceInsurancepolicyInsurancecert.Combinedcert.CovernoteAirwaybillBillofladingRoad/railway/riverbillPostparcelreceipt２.Typesofdocuments1.Commercialinvoices1.Thecommercialinvoiceisthekeyaccountingdocumentdescribingthecommercialtransactionbetwe

5、enthebuyerandtheseller.商业发票是全套单据的中心，其他单据如运输单裾，保险单据和包装单等都是支持商业发票的货物而开立的．1.CommercialinvoicesExperimentalbook,P1082.L/Crequires:“SignedcommercialInvoicein___copiesindicatingL/CNo.andContractNo."（一式＿份签字发票，标明信用证号码和合同号码）3.Checking2.Billoflading1.Abillofladingisadocumentissue

6、dbyacarriertoashipper（Consignor),signedbythecaptain,agent,orownerofavessel.2.Basicfunctions1）Asareceiptofthegoods2）Asevidenceofcontractforcarriage3）Asaquasi-negotiabledocument4）Asdocumentoftitle承运人托运人3.L/Crequires：“FullsetofcleanonboardBillofladingmadeouttoorderwithblan

7、kendorsed,markedwith“Freightprepaid/paid/tocollect,notifying_”（全套的、清洁的、已装船提单，空白抬头、空白背书，写明运费预付／已付/待收，被通知人为ＸＸＸ）P2164.CheckingConsignedto:BankofChinaOnboard;Experimentalbook,P109cleanB/LAcleanB/Lisone,whichbearsnoclauseornotation,whichexpresslydeclaresadefectiveconditionof

8、thegoodsand/orthepackaging.somepointswhenexaminingthetransportdocuments.⑴清洁单据。⑵已装船单据。⑶全套正本单据。⑷装船时间在信用证规定的最迟装船期