信用证内容及审核要点

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1、信用证内容一．信用证本身**信用证的类型（Formofcredit）含义:L/C是银行有条件的承诺付款的文件。类型：1.Revocable/IrrevocableL/C2.Documentary/CleanL/C3.Restricted/FreelynegotiationL/C4.Confirmed/unconfirmedL/C5.Sight/TimeL/C6.Transferable/Non-transferableL/C7.buyer's/seller'susanceL/C**信用证的当事人:1.Applicant/Accountee/Accreditor/Opener2.Benef

2、iciary3.issuing/opening/establishingBank4.Advising/NotifyingBank5.ConfirmingBank6.NegotiatingBank7.PayingBank8.ReimbursingBank**信用证号码（L/Cnumber）**开证日期（(Dateofissue)**信用证金额（L/Camount）**有效期和到期地点（Expirydateandplace）**单据提交期限（Documentspresentationperiod）二、汇票1.出票人(Drawer)2.付款人/受票人(Drawee)draft/CREDITDR

3、AWNONUS/ourbank:付款人为开证行draftDRAWNONYOURSELF:付款人为通知行DRAWNON**BANK:付款人为**银行(保兑行/偿付行等)3.付款期限(Tenor)远期信用证:提单日后30天:L/Cat30daysafterB/Ldate见票后30天:L/Cat30dayssight出票后30天:L/Cafterdate（汇票出票日）1.出票条款(Drawnclause)：汇票依据某信用证（开证行、号码、日期）出具二．单据1.商业发票（CommercialInvoice）2.装箱单或磅码单（PackingList/WeightMemo）3.提单(BillofL

4、ading)4.保险单(InsurancePolicy)(根据价格术语)5.产地证明(CertificateofOrigin)6.其它单据(Otherdocuments)三．货物1.品名、货号和规格(Commodityname,articlenumberandspecifications)1.数量和包装(Quantityandpacking)2.单价(Unitprice)二．运输1.装货港(Portoflading/shipment)2.卸货港或目的地(Portofdischargeordestination)3.装运期限(Latestdateofshipment)4.可否分批装运(Pa

5、rtialshipmentsallowed/notallowed)5.可否转船(Transhipmentallowed/notallowed)三．其它1.特别条款(Specialconditions)2.开证行对议付行的指示(Instructionstonegotiatingbank)3.开证行付款保证(Engagement/Undertakingclause)4.惯例适用条款(SubjecttoUCPclause)5.开证行签字(Signature)TRIPLICATE：3copiesQUADRIPLICATE:4copiesQUINTPLICATE:5copies审核信用证要点(主要

6、以合同为依据,同时参考UCP500）一．信用证的性质1.信用证为可撤销的(Revocable)2.信用证内漏列适用国际商会UCP规则条款　“ThiscreditissubjecttotheUniformCustomsandPracticeforDocumentaryCredits（跟单信用证统一惯例）1993revisionICCpublicationNo.500”(SWIFT格式的信用证无需列明)3.信用证未按合同要求加保兑(Confirmed)4.信用证中存在“软条款”（Softclause）例如：由受益人出具的商业发票、品质确认书须由开证申请人或指定的人签字或会签（客检条款）The

7、certificatesofinspectionwouldbeissuedandsignedbyauthorizedtheapplicantofL/Cbeforeshipmentofcargo,whichthesignaturewillbeinspectedbyissuingbank.一．信用证期限1.信用证中没有到期日（有效期）2.到期地点在国外3.信用证的到期日和装运期有矛盾4.装运期、到期日或交单期规定与合同不符5.装运期或有