《国际结算实务实训报告国贸》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。
学号课程设计2011～2012学年第2学期题目：国际结算实务实训-信用证业务流程分析教学系：经济与管理系专业班级：指导教师：学生姓名：2012年05月28日 课程设计任务书学生姓名专业班级指导教师工作单位武汉理工大学华夏学院题目:国际结算实务实训---丝毯信用证结算流程分析第一部分：初始条件1、硬件：计算机、光盘、软盘、投影仪等实验设备。2、软件：windows操作系统；智盛国际结算模拟教学系统。要求完成的主要任务:（国际结算实务的基本理论和基本业务知识，主要国际结算业务的方式、方法及基本操作程序）第二部分：课程设计内容一、进口信用证业务知识点（一）信用证业务的处理信用证是银行有条件的付款承诺，即开证银行根据开证申请人的请求和指示，向受益人开立的有一定金额、并在一定期限内凭规定的单据承诺付款的书面文件。 中国进出口银行办理信用证结算业务严格遵守国际商会《跟单信用证统一惯例UCP500》。1、进口信用证业务内容：（1）对外开立信用证；（2）信用证修改；（3）审核国外寄来的信用证项下单据；（4）对外付款、承兑或拒付；（5）提货担保。2、进口信用证业务处理程序（1）客户向进出口银行提交如下材料：开证申请书（进出口银行格式）、进口合同正本（代理进出口需附代理协议）、国内销售合同/出口销售合同/有关的项目批文及项目可行性报告（如需）、进口商品或进口单位涉及我国进口许可管理范围的相关有效凭证、贸易进口付汇核销单、购买外汇申请书、进口付汇备案表、（进出口银行要求的其他材料。（2）按进出口银行要求交纳开证保证金或办理抵押、质押、信用反担保或开证授信额度手续。（3）进出口银行对开证申请书内容的合规性与表面一致性审核无误后，对外开出信用证。（4）进出口银行审核国外出口商(受益人)委托其银行寄来的信用证项下规定的全套单据，根据单据中有无不符点，在7个工作日内向寄单行作出拒付或同意承兑/付款的决定。（5）审核来单无误，由进口商赎单并到进出口银行办理该信用证项下对外付款或承兑手续。（二）信用证业务中的当事人如图6-1所示开证行以开证申请书为依据开立信用证，信用证业务中各方当事人受信用证约束，应按信用证规定办理通知、审证、审单、付款的业务处理。此外，信用证各方当事人还应严格遵循跟单信用证统一惯例《UCP500》的规定。（三）开证行业务处理环节和要求开证行业务处理环节和要求见图4.1.1-3。四、信用证的开立一信用证的内容实务中信用证开立时并无统一格式但各银行一般都会参照国际商会出版物516推荐的标准跟单信用证格式缮制信用证。开证申请书格式见示样4.1.1-1信用证格式见示样4.1.1-2、示样4.1.1-3。示样4.1.1-1开证申请书IrrevocableDocumentaryCreditApplication(正面)Applicant:申请人IssuingBank:开证行DateofApplication:申请开证日期ExpirydateandPlaceforPresentationofdocumentsExpiryDate:到期日PlaceforPresentation:到期地点□Issueby(air)mail□withbriefadvicebyteletransmission开证形式(seeUCP500Article11)□Issuebyteletransmission(seeUCP500Article11)□TransferableCredit-AsperUCP500Article48Beneficiary:受益人ConfirmationoftheCredit是否需保兑□notrequested□requested□authorisedifrequestedbyBeneficiaryAmountinfiguresandwords(pleaseuseISOCurrencyCodes):金额Partialshipments□allowed□notallowed分运CreditavailablewithNominatedBank:付款方式□bypaymentatsight□bydeferredpaymentat:□byacceptanceofdraftsat:□bynegotiationAgainstthedocumentsdetailedherein:汇票□andBeneficiary'sdraft(s)drawnon:Transshipments□allowed□notallowed转运PleaserefertoUCP500Articlesforexceptionstothiscondition□Insurancewillbecoveredbyus投保人ShipmentasdefinedinUCP500Article46From:起运港Fortransportationto:目的港Notlaterthan:最迟装船期Goods(Briefdescriptionwithoutexcessivedetails-SeeUCP500Article5):Terms:价格条件□FAS□CIF货物描述□FOB□Otherterms:□CFR□asperINCOTERMS单据要求Commercialinvoice□signedoriginaland□copiesTransportDocuments:□MultimodeTransportDocument,coveringatleasttwodifferentmodesoftransport□Marine/OceanBillofLadingcoveringaport-to-portshipment□Non-NegotiableSeaWaybillcoveringaport-to-portshipment□AirWaybill,originalfortheconsignor□Othertransportdocument□totheorderof□endorsedinblank□markedfreight□prepaid□payableatdestination□notify:InsuranceDocument:□Policy□Certificate□Delarationunderanopencovercoveringthefollowingrisks:Certificates:□Origin□Analysis□Health□OtherOtherDocuments:□PackingList□WeightListDocumentstobepresentedwithin□daysafterthedateofshipmentbutwithinthevalidityoftheCredit.交单期AdditionalInstructions:其他特别指示WerequestyoutoissueonourbehalfandforouraccountyourIrrevocableCreditinaccordancewiththeaboveinstructions(marked(X)whereappropriate).ThisCreditwillbesubjecttotheUniformCustomsandPracticeforDocumentaryCredits(1993Revision)PublicationNoCommerce，Paris，France)insofarastheyareapplicable.本证受UCP500约束申请人签名NameandsignatureoftheApplicantSecuredAgreementforLetterofCredit（背面）1.Inconsiderationofyourgrantingaboverequest,weherebyguaranteethatalldraftsdrawnandnegotiatedincompliancewithtermsandconditionsofthiscreditshallbepaidonlyatmaturity.2.Banksassumenoliabilityorresponsibilityfortheform,sufficiency,accuracy,genuineness,falsificationorlegaleffectofanydocuments,orforthegeneraland/orparticularconditionsstipulatedinthedocumentsorsuperimposedthereon.3.Wefurtheragreethatthetitletoallpropertywhichshallbepurchasedand/orshippedunderthisletterofcredit,thedocumentsrelatingtheretoandthewholeoftheproceedsthereof,shallbeandremaininyourbankuntilthepaymentofthedraftsorofallsumsthatmaybeduesaiddraftsorotherwiseanduntilthepaymentofanyandallotherindebtednessandliability,nowexistingornoworhereaftercreatedorincurredbyustoyourbankdueornotdue,itbeingunderstoodthatthesaiddocumentsandthemerchandiserepresentedtherebyandallourotherproperty,includingsecuritiesanddepositbalances,whichmaynoworhereafterbeinyourbankoryourbranchespossessionotherwisesubjecttoyourcontrolshallbedeemedtobecollateralsecurityforthepaymentofthesaiddrafts.4.Weherebyauthorizeyoutodisposeoftheaforementionedpropertybypublicorprivatesaleatyourdiscretionwithoutnoticetouswhenevenweshallfailtoacceptorpaythesaiddraftsonduedateorwheneverinyourdiscretion,itisdeemednecessaryfortheprotectionofyourselvesandafterdeductingallyourexpensestoreimburseyourselvesoutoftheproceeds.5.Andwefurtheragreethatyouarenotresponsibleforanyerrorsordelaysintransmissionorinterpretationofsaidletterofcreditorforlossorlateornon-arrivalofpartorofalltheaforesaiddocuments,orthequalityorvalueorthemerchandiserepresentedbysame,orforanylossordamagewhichmayhappentosaidmerchandisewhetherduringitstransitbysea,afteritsarrivalorbyreasonofthenon-insuranceorinsufficientinsurancethereoforbywhatevercauseorforthestoppage,ordetentionthereofbyshipperoranypartywhomsoever,engagingourselvesdulytoacceptandpaysuchdraftsinalllikeinstances.6.Incasethisrequestissignedbytwoormore,allpromisesoragreementsmadehereundershallbejiontandseveral,weherewithbeing二信用证开立的形式开证行开立信用证可以通过电报、电传、SWIFT或空邮传递至出口地通知行。信用证开立的形式见图4.1.1-4实务中采用SWIFT700格式缮制信用证较常见。SWIFT700开证格式见表4.1.1-1。表4.1.1-1SWIFT700开证格式M27SequenceofM40AFormofM20DocumentaryCredit023Referenceto031CDateofM31DDateand051sApplicantBankM50Applicant申请人M59Beneficiary受益人M32BCurencyCode,039AmountspecificationM41MAvailablewithby由银行使用，使用方式为042DraftsatDrawnon汇票期限付款人043PPartialshipments043TTransshipment转运044Shipment/Dispatch/Takinginchargefrom/atfortransporation由装运至045AShipmentof(goods)货物叙述与交易条件046ADocumentsrequired047AAdditionalConditions071BCharges费用048Periodforpresentation提示期间M49Confirmationinstructions保兑与否指示053sReimbursementBank偿付银行078InstructionstothePay/Acc/NegBank对付款/承兑/议付银行之指示057s“Advisethrough”bank收电银行以外的通知银行072BanktoBankinformation银行间备注五、开证行审单后的处理开证行收到被指定行，亦称索偿行（ClaimingBank）或寄单行寄来的单据后，应合理谨慎地审核单据，缮制进口单到通知书或进口押汇通知书通知申请人。开证行审单处理基本程序见图4.1.1-5。出口信用证业务知识点出口地银行业务处理环节和要求见图4.1.2-1。如图4.1.2-1所示出口地银行收到开证行发送的信用证后要经过通知、修改、保兑、审单付款/议付和寄单索偿等环节的处理。其中,信用证修改基本程序见图4.1.2-2信用证常见修改条款见表4.1.2-1。表4.1.2-1信用证常见修改条款1装运日期和有效期的展延Latestshipmentandexpirydateextendtoandrespectively.2金额和货物数量的增减L/Cincreased(decreased)by原信用证金额to修改后金额andquantityofcommoditiesincreased(decreased)by原数量to修改后数量.3保险险别的改变InsurancecoveringAllRisksinsteadofF.P.A.4装运港、目的港的更改Shipmentfrom修改后装运港to修改后目的港insteadofpreviouslystipulateddestinationamendedtoread修改后目的港insteadof原目的港.5提单抬头人修改B/Lmadeouttoorderof修改后抬头人insteadofpreviouslystipulated.6允许分批装运Partialshipmentspermitted.7允许转运，或允许在某地转运Transshipmentpermitted/Transshipmentatpermitted.8单价改变Unitpricenowchangedtoread修改后单价insteadof原单价.9贸易条件修改Tradetermsamendedtobeon修改后贸易条件insteadof原贸易条件.10运保费改由另一方负担Freightandinsurancepremiumtobepaidbybeneficiary/applicant.11一切银行费用由申请人承担Allbankingchargesareforapplicantaccount12删除某条款和插入某新条款Deletetheclause:“”.Insertanewclause:“”.13请通知行加保兑PleaseaddyourconfirmationtothisCredit,yourconfirmationcharges,ifany,areforapplicant/beneficiaryaccount.出口地银行寄单行审单相符后应按信用证的索偿指示向开证行或偿付行索偿。寄单行向开证行进行索偿的基本程序见图4.1.2-3寄单行向偿付行索偿的基本程序见图4.1.2-4。信用证是银行用以保证买方或进口方有支付能力的凭证。在国际贸易活动中，买卖双方可能互不信任，买方担心预付款后，卖方不按合同要求发货；卖方也担心在发货或提交货运单据后买方不付款。因此需要两家银行做为买卖双方的保证人，代为收款交单，以银行信用代替商业信用。银行在这一活动中所使用的工具就是信用证。可见，信用证是银行有条件保证付款的证书，成为国际贸易活动中常见的结算方式。按照这种结算方式的一般规定，买方先将货款交存银行，由银行开立信用证，通知异地卖方开户银行转告卖方，卖方按合同和信用证规定的条款发货，银行代买方付款。信用证方式有三个特点：一是信用证不依附于买卖合同，银行在审单时强调的是信用证与基础贸易相分离的书面形式上的认证。二是信用证是凭单付款，不以货物为准。只要单据相符，开证行就应无条件付款。三是信用证是一种银行信用，它是银行的一种担保文件。（二）信用证实务操作1、开证申请人根据合同填写开证申请书并交纳押金或提供其他保证，请开证行开证。2、开证行根据申请书内容，向受益人开出信用证并寄交出口人所在地通知行。3、通知行核对印鉴无误后，将信用证交受益人。4、受益人审核信用证内容与合同规定相符后，按信用证规定装运货物、备妥单据并开出汇票，在信用证有效期内，送议付行议付。5、议付行按信用证条款审核单据无误后，把货款垫付给受益人。6、议付行将汇票和货运单据寄开证行或其特定的付款行索偿。7、开证行核对单据无误后，付款给议付行。8、开证行通知开证人付款赎单。第五部分课程设计报告书的撰写要求每人根据实训的具体内容，提交以下的报告书，并按照学院规定的格式进行撰写、装订：1、请根据分配给每个人的商品名称，自己设计进出口商以及所有的贸易信息，完成第一答题，即缮制相关的销售合同。2、请根据自己设计的销售合同，以开证行的身份开立一份信用证。3、请根据上面的合同以及信用证的信息，以受益人的身份出具一张远期汇票。4、请以开证行的身份对上面的远期汇票进行承兑。5、请根据上面的合同以及信用证的信息，画出在采用信用证结算方式下的相关业务流程图。6、请归纳出在信用证结算方式下，出口商可以采取的融资方式。7、请根据上面的合同信息，画出在汇款结算方式之下的相关业务流程图。8、请根据上面的合同信息，画出在托收结算方式之下的相关业务流程图。9、请根据以上对同一合同采取的三种结算方式的比较，写一篇小论文，浅析汇付、托收、信用证之比较，不少于2000字。学时分配进度要求学时课程内容理论教学信用证的基本知识及应用7天汇款的基本知识及应用3天托收的基本知识及应用3天第六部分课程设计报告书的撰写2天合计15天指导教师签名：日期：2012.05.11教研室主任签名：日期：2012.05.15 （三）开证行业务处理环节和要求开证行业务处理环节和要求见图4.1.1-3。 （四）信用证的开立1、信用证的内容实务中信用证开立时并无统一格式但各银行一般都会参照国际商会出版物516推荐的标准跟单信用证格式缮制信用证。开证申请书格式见示样4.1.1-1。示样4.1.1-1开证申请书IrrevocableDocumentaryCreditApplication(正面)Applicant:申请人IssuingBank:开证行DateofApplication:申请开证日期ExpirydateandPlaceforPresentationofdocumentsExpiryDate:到期日PlaceforPresentation:到期地点□Issueby(air)mail□withbriefadvicebyteletransmission开证形式(seeUCP500Article11)□Issuebyteletransmission(seeUCP500Article11)□TransferableCredit-AsperUCP500Article48Beneficiary:受益人ConfirmationoftheCredit是否需保兑□notrequested□requested□authorisedifrequestedbyBeneficiaryAmountinfiguresandwords(pleaseuseISOCurrencyCodes):金额 Partialshipments□allowed□notallowed分运CreditavailablewithNominatedBank:付款方式□bypaymentatsight□bydeferredpaymentat:□byacceptanceofdraftsat:□bynegotiationAgainstthedocumentsdetailedherein:汇票□andBeneficiary'sdraft(s)drawnon:Transshipments□allowed□notallowed转运PleaserefertoUCP500Articlesforexceptionstothiscondition□Insurancewillbecoveredbyus投保人ShipmentasdefinedinUCP500Article46From:起运港Fortransportationto:目的港Notlaterthan:最迟装船期Goods(Briefdescriptionwithoutexcessivedetails-SeeUCP500Article5):Terms:价格条件□FAS□CIF货物描述□FOB□Otherterms:□CFR□asperINCOTERMS单据要求Commercialinvoice□signedoriginaland□copiesTransportDocuments:□MultimodeTransportDocument,coveringatleasttwodifferentmodesoftransport□Marine/OceanBillofLadingcoveringaport-to-portshipment□Non-NegotiableSeaWaybillcoveringaport-to-portshipment□AirWaybill,originalfortheconsignor□Othertransportdocument□totheorderof□endorsedinblank□markedfreight□prepaid□payableatdestination□notify:InsuranceDocument:□Policy□Certificate□Delarationunderanopencovercoveringthefollowingrisks:Certificates:□Origin□Analysis□Health□OtherOtherDocuments:□PackingList□WeightListDocumentstobepresentedwithin□daysafterthedateofshipmentbutwithinthevalidityoftheCredit.交单期 AdditionalInstructions:其他特别指示WerequestyoutoissueonourbehalfandforouraccountyourIrrevocableCreditinaccordancewiththeaboveinstructions(marked(X)whereappropriate).ThisCreditwillbesubjecttotheUniformCustomsandPracticeforDocumentaryCredits(1993Revision（PublicationNoCommerce）Paris（France）insofarastheyareapplicable.本证受UCP500约束申请人签名NameandsignatureoftheApplicantSecuredAgreementforLetterofCredit(背面)1.Inconsiderationofyourgrantingaboverequest,weherebyguaranteethatalldraftsdrawnandnegotiatedincompliancewithtermsandconditionsofthiscreditshallbepaidonlyatmaturity.2.Banksassumenoliabilityorresponsibilityfortheform,sufficiency,accuracy,genuineness,falsificationorlegaleffectofanydocuments,orforthegeneraland/orparticularconditionsstipulatedinthedocumentsorsuperimposedthereon.3.Wefurtheragreethatthetitletoallpropertywhichshallbepurchasedand/orshippedunderthisletterofcredit,thedocumentsrelatingtheretoandthewholeoftheproceedsthereof,shallbeandremaininyourbankuntilthepaymentofthedraftsorofallsumsthatmaybeduesaiddraftsorotherwiseanduntilthepaymentofanyandallotherindebtednessandliability,nowexistingornoworhereaftercreatedorincurredbyustoyourbankdueornotdue,itbeingunderstoodthatthesaiddocumentsandthemerchandiserepresentedtherebyandallourotherproperty,includingsecuritiesanddepositbalances,whichmaynoworhereafterbeinyourbankoryourbranchespossessionotherwisesubjecttoyourcontrolshallbedeemedtobecollateralsecurityforthepaymentofthesaiddrafts.4.Weherebyauthorizeyoutodisposeoftheaforementionedpropertybypublicorprivatesaleatyourdiscretionwithoutnoticetouswhenevenweshallfailtoacceptorpaythesaiddraftsonduedateorwheneverinyourdiscretion,itisdeemednecessaryfortheprotectionofyourselvesandafterdeductingallyourexpensestoreimburseyourselvesoutoftheproceeds.5.Andwefurtheragreethatyouarenotresponsibleforanyerrorsordelaysintransmissionorinterpretationofsaidletterofcreditorforlossorlateornon-arrivalofpartorofalltheaforesaiddocuments,orthequalityorvalueorthemerchandiserepresentedbysame,orforanylossordamagewhichmayhappentosaidmerchandisewhetherduringitstransitbysea,afteritsarrivalorbyreasonofthenon-insuranceorinsufficientinsurancethereoforbywhatevercauseorforthestoppage,ordetentionthereofbyshipperoranypartywhomsoever,engagingourselvesdulytoacceptandpaysuchdraftsinalllikeinstances. 6.Incasethisrequestissignedbytwoormore,allpromisesoragreementsmadehereundershallbejiontandseveral,weherewithbeingourselvestosettleexchangeondraftsdrawnunderthisletterofcreditwithyourgoodselves.7.TheapplicantisalsorequestedtoobservetheUniformCustomsandPracticeforDocumentaryCreditfixedbytheInternationalChamberofCommerce1993RevisionPublicationNo.500.2、信用证开立的形式开证行开立信用证可以通过电报、电传、SWIFT或空邮传递至出口地通知行。信用证开立的形式见图4.1.1-4实务中采用SWIFT700格式缮制信用证较常见。SWIFT700开证格式见表4.1.1-2。表4.1.1-2SWIFT700开证格式M27SequenceofM40AFormofM20DocumentaryCredit023Referenceto031CDateofM31DDateand051sApplicantBankM50Applicant申请人M59Beneficiary受益人M32BCurrencyCode,Amount币别代号、金额039Amountspecification金额说明M41MAvailablewithby由银行使用，使用方式为 042DraftsatDrawnon汇票期限付款人043PPartialshipments043TTransshipment转运044Shipment/Dispatch/TakinginChargefrom/atfortransporation由装运至045AShipmentof(goods)货物叙述与交易条件046ADocumentsrequired所需单据047AAdditionalConditions附加条件071BCharges费用048Periodforpresentation提示期间M49Confirmationinstructions保兑与否指示053sReimbursementBank偿付银行078InstructionstothePay/Acc/NegBank对付款/承兑/议付银行之指示057s“Advisethrough”bank收电银行以外的通知银行057sBanktoBankinformation银行间备注（五）、开证行审单后的处理开证行收到被指定行，亦称索偿行（ClaimingBank）或寄单行寄来的单据后应合理谨慎地审核单据，缮制进口单到通知书或进口押汇通知书通知申请人。开证行审单处理基本程序见图4.1.1-5。 二、出口信用证业务知识点出口地银行业务处理环节和要求见图4.1.2-1。如图4.1.2-1所示：出口地银行收到开证行发送的信用证后，要经过通知、修改、保兑、审单付款/议付和寄单索偿等环节的处理。其中,信用证修改基本程序见图4.1.2-2信用证常见修改条款见表4.1.2-1。1装运日期和有效期的展延Latestshipmentandexpirydateextendtoandrespectively.2金额和货物数量的增减L/Cincreased(decreased)by原信用证金额to修改后金额andquantityofcommoditiesincreased(decreased)by原数量to修改后数量.3保险险别的改变InsurancecoveringAllRisksinsteadofF.P.A.4装运港、目的港的更改Shipmentfrom修改后装运港to修改后目的港insteadofpreviouslystipulateddestinationamendedtoread修改后目的港insteadof原目的港.5提单抬头人修改B/Lmadeouttoorderof修改后抬头人insteadofpreviouslystipulated. 6允许分批装运Partialshipmentspermitted.7允许转运或允许在某地转运Transshipmentpermitted/Transshipmentatpermitted.8单价改变Unitpricenowchangedtoread修改后单价insteadof原单价.9贸易条件修改Tradetermsamendedtobeon修改后贸易条件insteadof原贸易条件.10运保费改由另一方负担Freightandinsurancepremiumtobepaidbybeneficiary/applicant.11一切银行费用由申请人承担Allbankingchargesareforapplicantaccount12删除某条款和插入某新条款Deletetheclause:“”.Insertanewclause:“”.13请通知行加保兑PleaseaddyourconfirmationtothisCredit,yourconfirmationcharges,ifany,areforapplicant/beneficiaryaccount.出口地银行（寄单行）审单相符后，应按信用证的索偿指示向开证行或偿付行索偿。寄单行向开证行进行索偿的基本程序见图4.1.2-3寄单行向偿付行索偿的基本程序见图4.1.2-4。 第三部分课程设计报告书的撰写要求每人根据实训的具体内容，提交以下的报告书，并按照学院规定的格式进行撰写、装订：1、请根据分配给每个人的商品名称，自己设计进出口商以及所有的贸易信息，完成第一答题，即缮制相关的销售合同。2、请根据自己设计的销售合同，以开证行的身份开立一份信用证。3、完成开证申请书的审核。4、根据所给的内容用SWIFT形式开立一份信用证。5、根据合同审核信用证。6、分析信用证通知书。7、完成信用证的修改。8、根据内容弯沉个信用证的议付、寄单索偿。9、分析不同种类的信用证。10、请根据以上对同一合同采取的三种结算方式的比较，写一篇小论文，浅析汇付、托收、信用证之比较，不少于2000字。 学时分配进度要求学时课程内容理论教学进口信用证业务7天出口信用证业务3天信用证的种类3天第三部分课程设计报告书的撰写2天合计15天指导教师签名：日期：2012.06.18教研室主任签名：日期：2012.06.18 一、请根据老师所给的商品名称，完成下面的合同。售货确认书SALESCONTRACTS/CNO:2261120DATE:MAY28,2012THESELLERS:SUNSHINEINTERNATIONALCOMPANY,LTD（公司名称）Room2501，Jiafamansion,BeijingWestroad,Nanjing,China（地址）028-20527010（联系方式）THEBUYERS:AARONTRADINGCOMPANY,LLC（公司名称）Room1120,Sodastreet,TorontoCanada（地址）692-351-1329（联系方式）双方同意按以下条款达成交易：THESELLERSAGREETOSELLANDTHEBUYERSAGREETOBUYTHEUNDERMENTIONEDGOODSACCORDINGTOTHETERMSANDCONDITIONSASSTIPULATEDBELOWUSD600000CIFTORONTOUSD6000100CARTONSSILKCARPET6PCS/CTNAARONTRADINGCOMPANY,LLC.（收货人）TORONTO(目的地)2261120（S/CNO）01005（C/NO）金额AMOUNT单价UNITPRICE数量QUANTITY品名与规格COMMODITYANDSPECIFICATIONS运输标志SHIPPINGMARKTOTALUSDTOTALUSD600000总值TOTALVALUE:SAYU.SDOLLARSSIXHUNDREDTHOUSANDONLY装运港PORTOFSHIPMENT:NANJING目的地DESTINATION:TORONTO最迟装运期LatestDateOFSHIPMENT:JUNE28,2012分批装运PARTIALSHIPMENT:NOTALLOWED转运TRANSSHIPMENT:NOTALLOWED保险NSURANCE:BEEFFECTEDBYTHESELLERSFOR110%INVOICEVALUECOVERINGF.P.A.RISKSOFPICCCLAUSE.付款方式TERMSOFPAYMENT:BYTRANSFERABLEL/CPAYABLE30DAYSAFTERACCEPTANCE,REACHINGTHESELLERS45DAYSBEFORETHESHIPMENT. 一般条款GENERALTERMS:1．合理差异：质地、重量、尺寸、花型、颜色均允许合理差异，对合理范围内差异提出的索赔，概不受理。Reasonabletoleranceinquality,weight,measurements,designsandcolorsisallowed,forwhichnoclaimwillbeentertained.2.卖方免责：买方对下列各点所造成的后果不承担全部责任：（甲）使用买方指定包装、花型图案等；（乙）不及时提供生产所需的商品规格或其他细则；（丙）不按时开信用证；（丁）信用证条款与售货确认书不符合而及时修改。Thebuyersaretoassumefullresponsibilitiesforanyconsequencesarisingfrom:A.theuseofpacking,designsorpatternmadeoforder;B.latesubmissionofspecificationsoranyotherdetailsnecessaryfortheexecutionofthissalesconfirmation;C.lateestablishmentofL/C;D.lateamendmenttoL/Cinconsistentwiththeprevisionsofthissalesconfirmation. 买方ARRONTRADINGCOMPANY,LLC卖方：SUNSHINEINTERNATIONALCOMPANY,LTD（Thebuyer）（THESELLERS） 二、根据该合同的内容，以开证行的身份开出一份信用证：LETTEROFCREDITFORMOFDOC.CREDIT*40A:IRREVOCABLEDOC.CREDITNUMBER*20:STLC000006DATEOFISSUE31:120529EXPIRY*31D:120725TORONTOISSUINGBANK51D:THECHARTEREDBANKAPPLICANT*50:AARONTRADINGCOMPANY,LLCROOM1120,SODASTREET,TORONTOCANADABENEFICIARY*59:SHANGHAITRADINGCOMPANY,LTDROOM2501,JIAFAMANSION,BEIJINGWEST,NANJING,CHINAAMOUNT*32B:USD600,000AVAILABLEWITH/BY*41D:NANJINGCOMMERCIALBANKBYNEGOTIATIONDRAFTAT*42P:SIGHTDRAWEE42A:ISSUEBANKPARTIALSHIPMENT43P:NOTALLOWEDTRANSSHIPMENT43T:NOTALLPWEDLOADINGINCHARGE44A:NANJINGPORTFORTRANSPORTTO….44B:TORONTOPORTLATESTDATEOFSHIP.44C:JUNE28,2012DESCRIPT.OFGOODS45A:01005SILKCARPET,6PCS/CTNQUANTITY:100CARTONCIFTORONTOPRICE:USD6,000/CTNDOCUMENTSREQUIRED46A:1、+SIGNEDCOMMERCIALINVIOCEINDUPLICATEINDICATINGCONTRACTNO2、+FULLSETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFSHIOOERANDBLANKENDORSEDANDMARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT3、+BEEFFECTEDBYTHESELLERSFOR110%INVOICEVALUECOVERINGF.P.A.RISKSOFPICCCLAUSE4、+WEIGHTLIST,CERTIFICATEOFORIGIN/QUALITYCERTIFICATEVETERINARYCERTIFICATEVETERINARYCERTINDUPLICATFADDITIONALCOND.47A:+ALLDOCSMUSTBEISSUEDINENGLISH.+SHIPPINGMENTSMUSTBEEFFECTEDBYFCL.+B/LMUSTSHOWINGSHIPPINGMARKS；+ALLBANKCHARGESINCONNECTIONWITHTHISDOCUMENTARYCREDITEXCEPTISSUINGBANK’SOPENINGCOMMISSIONANDTRANSMISSIONCOSTSAREFORTHEBENEFICIARY.PRESENTATIONPERIOD48:DOCUMENTSTOBEPRESENTEDWITHIN21DAYSAFTERTHEDATEOFTRANSPORTATIONDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION*49:WITHOUT 三、开证申请书 2003年5月10日，CHINAIMP.&EXP.CORP.GUANGDONG向中国银行广东省分行提交下面这张开证申请书申请开证，开证行按所给问题审核开证申请书。APPLICATIONFORIRREVOCABLEDOCUMENTARYCREDIT致：中国银行广东省分行LCNO.230BS-453222TO:BANKOFCHINA,GUANGDONGBRANCH 日期： DATE:MAY10,2003兹请贵行以□信开□X电开按下述项目开立不可撤销信用证Pleaseissuebyairmail/cableanirrevocableletterofcreditasfollows有效期ExpiryDate:July30,2003在受益人所在国Inthebeneficiary'scountry申请人APPLICANT(Name&Address)CHINAIMP.&EXP.CORP.GUANGDONGINTERNATIONALBUILDING,DONGFENGXIRD.,GUANGZHOU,P.R.CHINATEL:89676777受益人Beneficiary(Name&Address)PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM26/F,HOPEWELLCENTRE,17KENNEDYRDHONGKONGTEL:8215888/8215688通知行（如未填写贵行可自选）ADVISINGBANK(IFBLANK,ATYOUROPTION)金额Amount(infiguresandwords)USD77,495.79SAYU.S.DOLLARSSEVENTYSEVENTHOUSANDFOURHUNDREDNINETYFIVEANDCENTSSEVENTYNINEONLY本证使用时，汇票由你行选定以本公司或你行代理行为付款人见票天，贵行按%的发票金额支用，随附下列单据。Availablebydraftdrawn,atyouroption,onus/youoryourcorrespondentatsightfor100%oftheinvoicevalueaccompaniedbythefollowingdocuments.商业发票一式份标明信用证号码和合同号码。Signedcommercialinvoicein4copiesindicatingL/CNo.andContractNo..全套清洁已装船海运提单/铁路运输承运货物收据作成空白抬头由发货人空白背书注明“运费付讫/运费待收”并通知。FullsetofcleanonboardOCEANBILLSOFLADING/FORWARDINGAGENT'SRAILWAYCARGORECEIPTSmadeouttoorderandendorsedinblank,markedFREIGHTPREPAID/FREIGHTTOCOLLECTandnotify.洁净航空提单以贵行为收货人注明“运费付讫/运费待收”及列明信用证号码并通知开证申请人。CleanAirWayBillconsignedtoyourbankmarkedFreightCollectshowingthisL/CNo.andnotifytheapplicantwithfulladdress.保险单或保险凭证一式份空白背书按%的CIF金额注明赔款在目的地以汇票同种货币支付投保：学会货物险条款（一切险/平安险）、学会战争险、学会罢工暴动民变险。Insurancepolicy/certificateincopiesblankendorsed,forpctoftheCIFvalueshowingclaimspayableatdestinationinthesamecurrencyasthedraftandcovering:InstituteCargoClauses(A/B/C),InstituteWarClausesandInstituteS.R.C.C.Clauses 装箱单或重量单 份Packinglist/weightmemoin4copies.由 出具之品质证 份Certificateofqualityin4copiesissuedbythemanufacturers由 出具之产地证 份Certificateoforiginin3copiesissuedbytheChamberofCommerceinthecountryofOriginBeneficiary'scopyofcabletotheaccounteesadvisingshipmentimmediatelyaftershipmentmade.装运货物Coveringshipmentof:COMPONENTSFORSOPHO-S451482-155200QUANTITY:1LOTFCAAMSTERDAM由ShipmentFromAMSTERDAM装运至ToGUANGZHOU不迟于Latest:July15,2003分批装运PartialShipments准许allowed禁止prohibited转运Transshipment准许allowed禁止prohibited其他条款：（下列条款遇有与上列印妥条款有明显出入时，则以下列条款为准）。OTHERTERMSANDCONDITIONS(Theseshallprevailoverallprintedtermsincaseofanyapparentconflict)中国广州以外的一切银行费用由受益人负担。AllbankingchargesoutsideGuangzhou,Chinaareforbeneficiary'saccount.单据须在装运单据签发日之后天内但不超过信用证有效期内提交。Documentsmustbepresentedwithin15daysafterthedateofissuanceoftheshippingdocument(s)butwithinthevalidityofthecredit.开证申请人签章Stamp本表用英文填写。第一联银行留存（本证受国际商会现行“统一惯例”制约SubjecttoUCPICCprevailingrevision）。请根据开证申请书的内容填写下面的表格：(1)申请人公司CHINAIMP.&EXP.CORP.GUANGDONG (2)受益人公司PHILIPSHONGKONGLIMITED (3)通知行是否已由申请人指定NO (4)信用证到期地点和时间ExpiryDate:July30,2003Inthebeneficiary'scountry (5)受益人开立汇票的要求Availablebydraftdrawn,atyouroption,onus/youoryour correspondentatsightfor100%oftheinvoicevalue (6)单据种类、份数、要求Signedcommercialinvoicein4copiesindicatingL/CNo.andContractNoCleanAirWayBillconsignedtoyourbankmarkedFreightCollectshowingthisL/CNo.andnotifytheapplicantwithfulladdress.Packinglist/weightmemoin4copies. Certificateofqualityin4copiesissuedbythemanufacturersCertificateoforiginin3copiesissuedbytheChamberofCommerceinthecountryofOriginBeneficiary'scopyofcabletotheaccounteesadvisingshipmentimmediatelyaftershipmentmade.(7)货物装运港、目的港、最迟装船ShipmentFromAMSTERDAM;GUANGZHOU;July15,2003 (8)能否分运,能否转运Allowed;Allowed (9)银行费用由哪方支付AllbankingchargesoutsideGuangzhou，Chinaareforbeneficiary'saccount (10)交单期Documentsmustbepresentedwithin15daysafterthedateofissuanceoftheshippingdocument(s)butwithinthevalidityofthecredit. (11)开证行处理信用证业务的依据是什么开证申请书中所列的单据要求 (12)开证行除审查申请书外，还应处理哪些事宜审查申请人资信能力、售汇、授信(13)开证行在什么情况下可免责 对于有不符点的单据，银行的处理应该是代为保管听候处理，或将退还给交单人。但操作中，考虑到方便交易，于是有个上面的条款，就是如果提交人（受益人）没有预先的指示（也就是说提前指示，如果有不符点的单据请银行代管听候通知或者退单回来的话），只要申请人接受不符点，银行就可以放单了，这样的放单所产生的后果由提交人承担，开证行不承担责任。四、信用证的开立 中国银行广东省分行接受CHINAIMP.&EXP.CORP.GUANGDONG开证申请，于次日采用SWIFT对外开立信用证。:40Aformofdocumentarycredit:IRREVOCABLE:20documentarycreditnumber:230BS-453222:31Cdateofissue:030513:31Ddateandplaceofexpiry:030730GUNAGDONGBRANCH:51applicantbank:BANKOFCHINA,GUANGDONGBRANCH:50applicant:CHINAIMP.&EXP.CORP.GUANGDONGINTERNATIONALBUILDING,DONGFENGXIRD.,GUANGZHOU,P.R.CHINA:59beneficiary:PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM26/F,HOPEWELLCENTRE,17KENNEDYRDHONGKONG:32Bcurrencycode,amount:USD77,495.79:39Apctcreditamounttolerance:100%:41Aavailablewith/by-swiftaddr:ANYBANKINCHINABYNEGOTIATION:42draftsatdrawnon:ATSIGHT;ONCHINAIMP.&EXP.CORP.GUANGDONG:43Ppartialshipments:ALLOWED:43Ttransshipment:ALLOWED:44Aonboard/disp/takingcharge:AMSTERDAM:44Bfortransportationto:GUANGZHOU:44Clatestdateofshipment:030715:45Ashipmentofgoodsand/or/services:COMPONENTSFORSOPHO-S451482-155200:46ADOCUMENTSrequired:+Signedcommercialinvoicein4copiesindicatingL/CNo.andContractNo+CleanAirWayBillconsignedtoyourbankmarkedFreightCollectshowingthisL/CNo.andnotifytheapplicantwithfulladdress.+Packinglist/weightmemoin4copies. +Certificateofqualityin4copiesissuedbythemanufacturers+Certificateoforiginin3copiesissuedbytheChamberofCommerceinthecountryofOrigin+Beneficiary'scopyofcabletotheaccounteesadvisingshipmentimmediatelyaftershipmentmade.:47Aadditionalconditions:AllbankingchargesoutsideGuangzhou,Chinaareforbeneficiary'saccount.Documentsmusttobepresentedwithin15daysafterthedateofissuanceofthe shippingdocument(s)butwithinthevalidityoftheCredit:48periodforpresentation:15daysafterthedateofissuanceoftheshippingdocument(s)butwithinthevalidityoftheCredit:49confirmationinstructions:WITHOUT:53Areimbursementbank-BIC:BANKOFCHINA,GUANGZHOUBRANCH:78instructionstopay/acc/negbk:1.Eachpresentationmustbenotedonthereverseofthisadvice.2.AlldocumentsaretobedespatchedinONElotbyregisteredairmailtousat:BANKOFCHINAGUANGDONGPROVINCIALBRANCHINTERNATIONALDEPARTMENT.12/F,FINANCIALBLDG.,DONGFENGXIRD.GUANGZHOU,CHINA3.Inreimbursement-Weshallreimburseyouinaccordancewithyourinstructionsuponreceiptofdocumentsincompliancewithcreditterms五、信用证的审核（根据合同审核信用证,指出信用证中与合同不符的内容并更正并指出对受益人不利的条款）。SALESCONTRACTNO.YH08039DATE:DEC.1,2008AT:QINGDAO,CHINATHESELLER:SHANDONGYIHAIIMP.&EXP.CO.,LTD.NO.51JINSHUIROAD,QINGDAO,CHINASIGNEDTHEBUYER:LINSAPUBLICIDAD,S.A.VALENCIA,195BAJOS.08011.BARCELONA,SPAINThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow:Commodity&SpecificationQuantityPriceTermsUnitPriceAmountCARDHOLDERDYEDCOWLEATHERBLACKBROWN5000PCS8000PCSFOBQINGDAOUSD1.45/PCUSD1.50/PCUSD7250.00USD12000.00USD19250.00Totalamount:U.S.DOLLARSNINETEENTHOUSANDTWOHUNDREDANDFIFTYONLYPacking:1PC/POLYBAG,500PCS/CTNShippingMark:L.P.BARCELONANOS.1-26TimeofShipment:DURINGJAN.2009BYSEALoadingPortandDestination:FROMQINGDAOTOBARCELONAPartialShipmentandTransshipment:ALLOWEDInsurance:TOBEEFFECTEDBYTHEBUYER. TermsofPayment:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.ISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTAL：1/140A:FORMOFDOC.CREDIT：IRREVOCABLE学号_________________________姓名_________________________专业班级__________________________20:DOC.CREDITNUMBER：103CD13727331C:DATEOFISSUE：08111540E:APPLICABLERULES：UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY：DATE090215PLACEINSPAIN51D:APPLICANTBANK：BANCOSANTANDER,S.A.28660BOADILLADELBARCELONA,SPAIN50:APPLICANT：LINSAPUBLICIDAD,S.A.VALENCIA,195BAJOS.08011.BARCELONA,SPAIN59:BENEFICIARY：SHANDONGYIHANIMP.&EXP.CO.,LTD.NO.51JINSHUIROAD,QINGDAO,CHINA32B:AMOUNT：CURRENCYEURAMOUNT19250.0041A:AVAILABLEWITH…BYANYBANKINCHINABYNEGOTIATION42C:DRAFTSAT…30DAYSAFTERSIGHT42A:DRAWEE：LINSAPUBLICIDAD,S.A.43P:PARTIALSHIPMTS：ALLOWED43T:TRANSSHIPMENT：ALLOWED44E:PORTOFLOADING：QINGDAO44F:PORTOFDISCHARGE：BARCELONA44C:LATESTDATEOFSHIPMENT：09013145A:DESCRIPTIONOFGOODSGOODSASPERS/CNO.YH08039DATEDONDEC.1,2008CARDHOLDERDYEDCOWLEATHERBLACKCOLOUR/8000PCSATUSD1.45/PCFOBQINGDAOBROWNCOLOUR/5000PCSATUSD1.50/PCFOBQINGDAOPACKING:500PCS/CTN46A:DOCUMENTSREQUIRED1.SIGNEDCOMMERCIALINVOICEIN3COPIES2.CERTIFICATEOFORIGINGSPFORMAISSUEDBYOFFICIALAUTHORITIES3.PACKINGLISTIN3COPIES4.FULLSETCLEANONBOARDBILLSOFLADINGMADEOUTTOORDERMARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT5.INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR110%INVOICEVALUECOVERINGALLRISKSANDWARRISKASPERCIC.47A:ADDITIONALCONDITIONSBILLOFLADINGONLYACCEPTABLEIFISSUEDBYONEOFTHEFOLLOWINGSHIPPINGCOMPANIES:KUEHNE-NAGEL(BLUEANCHORLINE) VILTRANS(CHINA)INT’LFORWARDINGLTD.ORVILTRANSSHIPPING(HK)CO.,LTD.71B:CHARGES：ALLCHARGESARETOBEBORNBYBENEFICIARY48:PERIODFORPRESENTATION：WITHIN5DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT49:CONFIRMATIONINSTRUCTION：WITHOUT答案：1、31C,DATEOFISSSUE：081115信用证的的开征日期应该比合同的签订日期081201迟2、31D，有效地错误，有效地点是受益人所在地，应为QINGDAO,CHINA3、59，BENEFICIARY:收益人地址错误，应该为，NO.51JINSHUIROAD,QINGDAO,CHINASIGNED4、32B,AMOUNT:EUR应改为USD5、42A,DRAWEE:付款人应为开证行,6、45A，BLACKCOLOUR/8000PCS应改为5000PCS7、45A,BROWNCOLOUR/5000PCS应改为8000PCS8、45A,PACKING:500CPS/CTN应改为1PC/POLYBAG,500PCS/CTN9、46A,运费类型应为FREIGHTCOLLECT10、48，PERIODFORPRESENTATION应改为WITHIN15DAYSAFTERTHEDATEOFSHIPMENT六、信用证的通知（一）2002年3月24日中国银行广州分行根据收到的信用证缮制信用证通知书，未加保兑。NameofIssuingBank:BANKOFCHINANEWYORKBRANCHIRREVOCABLEDOCUMENTARYCREDITNo.A-01-I-70498ORIGINALPlaceandDateofIssue:19March,2002,NewYorkApplicantExpirydateandPlaceforPresentationof FILTHAIIMPORTCORP.LTD.,NEWYORK，FLATH,16/FYOTHINCOURT,118-128documentsExpiryDate:20June,2002PlaceforPresentation:CHINAAdvisingBankBANKOFCHINAGUANGZHOUBRANCHBeneficiaryGUANGZHOUFEIYUESEWINGMACHINEMANUFACTORY,187TIANYUANROAD,GUANGZHOU,CHINAPartialShipmentsAllowedNotallowedTransshipmentAllowedNotallowedAmountUSD21,000.00(SAYUNITEDSTATESDOLLARSTWENTYONETHOUSANDONLY)ShipmentfromGUANGZHOUtoNEWYORKLatest31May,2002CreditavailablewithANYBANKbypaymentatsightbydeferredpaymentat:byacceptanceofdraftsat:bynegotiationagainstthedocumentsdetailedhereinandofyourdraftsatsightforFULLinvoicevaluedrawnonus.SIGNEDCOMMERCIALINVOICEINQUADRUPLICATE.FULLSETOFCLEAN“ONBOARD”OCEANBILLSOFLADINGPLUS2NON-NEGOTIABLECOPIESMADEOUTTOORDERANDENDORSEDINBLANKMARKED“FREIGHTPREPAID”ANDNOTIFYFILTHAIIMPORTCORP.LTD.,NEWYORKWITHFULLADDRESS.INSURANCEPOLICY(IES)ORCERTIFICATE(S)INASSIGNABLEFORMANDENDORSEDINBLANKFOR110PCTCIFVALUESHOWINGCLAIMSPAYABLEATNEWYORKINTHESAMECURRENCYOFDRAFT,COVERINGINSTITUTECARGOCLAUSES(A),INSTITUTEWARCLAUSESINCLUDINGS.R.C.C.(IFSHIPMENTEFFECTEDBYCONTAINERIZEDVESSEL,INSURANCEALSOTOCOVERJ.W.O.B.CLAUSES).PACKINGLISTINQUADRUPLICATE.BENEFICIARYSCERTIFICATECERTIFYINGTHATTHEYHAVESENTONESETOFNON-NEGOTIABLESHIPPINGDOCUMENTSDIRECTLYTOFILTHAIIMPORTCORP.LTD.,NEWYORKBYAIRMAILWITHIN3DAYSAFTERSHIPMENT.Coveringshipmentof: SW-ⅡX8inwoodencasesasperS/CNo.HR34987CIFNEWYORKSHIPPINGMARKS：02NGS/02602THGUANGZHOUCHIN DocumentstobepresentedwithindaysafterthedateofshipmentbutwithinthevalidityoftheCredit.WeherebyissuetheIrrevocableDocumentaryCreditinyourfavourItissubjecttotheUniformCustomsandPracticeforDocumentaryCredit(1993Revision,InternationalChamberofCommerce,Paris,France,PublicationNo.500)andengagesusinaccordancewiththetermsthereof.YoursfaithfullyFORBANKOFCHINANEWYORKBRANCHAuthorizedSignature(s)1.IftheCreditisavailablebynegotiation,eachpresentationmustbenotedonthereversesideofthisadvicebythebankwheretheCreditisavailable.2.AlldocumentsaretobedespatchedinONElotbyregisteredairmailtous.3.ThenumberandthedateoftheCreditandthenameofourbankmustbequotedonalldraftrequired.4.InreimbursementofyourpaymentmadeunderthisLC,weshallcredityouraccountwithusunderourtelexadvicetoyou. 信用证通知书中国银行 广州分行BANKOFCHINAGUANGZHOUBRANCHADDRESS: CABLE:TELEX:SWIFT: 2002-03-24FAX: YEAR-MONTH-DATETo:致：GUANGZHOUFEIYUESEWINGMACHINEMANUFACTORY,187TIANYUANROAD,GUANGZHOU,CHINAWHENCORRESPONDINGPLEASEQUOTEOURREFNO.06001953IssuingBank开证行:BANKOFCHINANEWYORKBRANCHTransmittedtousthrough转递行L/CNo.信用证号A-01-I-70498Dated开证日期19MARCH,2002AmountUSD21,000.00(SAYUNITEDSTATESDOLLARSTWENTYONETHOUSANDONLY)Dearsirs,敬启者：*SUBJECTTOUCP500Wehavepleasureinadvisingyouthatwehavereceivedfromtheabovebanka(n)兹通知贵公司，我行收自上述银行Telexissuing电传开立 Uneffective未生效Pre-advisingof预先通知 Mailconfirmationof邮寄证实书Original正本 Duplicate副本letterofcredit,contentsofwhichareasperattachedsheet(s).Thisadviceandtheattachedsheet(s)mustaccompanytherelativedocumentswhenpresentedfornegotiation.信用证一份，现随附通知。贵公司交单时，请将通知书及信用证一并提交。PleasenotethatthisadvicedoesnotconsitituteourconfirmationattheaboveL/Cnordoesitconveyanyengagementorobligationonourpart.本通知书不构成我行对此信用证之保兑及其他任何责任。PleasenotethatwehaveaddedourconfirmationtotheaboveL/C,negotiationisrestrictedtoourselvesonly.上述信用证已由我行加具保兑，并限向我行交单。Remarks:备注：A.T/TClaim B.C. D.ThisL/Cconsistsof2sheet(s),includingthecoveringletterandattachment(s).本信用证连同面函及附件共纸。IfyoufindanytermsandconditionsintheL/Cwhichyouareunabletocomplywithandoranyerror(s),itissuggestedthatyoucontactapplicantdirectlyfornecessaryamendment(s)soas. 如本信用证中有无法办到的条款或错误，请与开证申请人联系进行必要的修改，以排除交单时可能发生的问题。Asrequestedbyourcorrespondent,weherebyconfirmtheabovementionedcredit.根据通汇银行要求，本银行确认本信用证。 YoursfaithfullyFORBANKOFCHINAGUANGZHOUBRANCH （二）受益人收到中国银行广州分行通知的信用证后，填写信用证分析单。信用证分析单银行编号 NO06001953合约S/CNo.HR34987受益人GUANGZHOUFEIYUESEWINGMACHINEMANUFACTORY,187TIANYUANROAD,GUANGZHOU,CHINA证号LCNO.230BS-453222 开证银行 BANKOFCHINANEWYORKBRANCH进口商 FILTHAIIMPORTCORP.LTD.,NEWYORK，FLATH,16/FYOTHINCOURT,118-128开证日期 19March,2002索汇方式 T/TClaim起运口岸 GUANGZHOU目的地 NEWYORK金额 USD21,000.00(SAYUNITEDSTATESDOLLARSTWENTYONETHOUSANDONLY)可否转运Notallowed唛头02NGS/0262THGUANGZHOUCHIN汇票付款人 BANKOFCHINANEWYORKBRANCH可否分运 Notallowed汇票期限 atsight装运期限Latest31May,2002 注意事项1.IftheCreditisavailablebynegotiation,eachpresentationmustbenotedonthereversesideofthisadvicebythebankwheretheCreditisavailable.2.AlldocumentsaretobedespatchedinONElotbyregisteredairmailtous.3.ThenumberandthedateoftheCreditandthenameofourbankmustbequotedonalldraftrequired. 效期地点 提单日20天内议付3天内寄单 单证名称提单副提单商业发票VISA商业发票海关发票装箱单重量单尺码单保险单产地证GSP产地证EEC产地证贸促会产地证出口许可证装船证书投保通知寄投保通知邮据寄单证明寄单邮据铁路货物收据电传副本声明银行1 1 4 4 1 1 客户 1 提单抬头 TOORDER保险INSTITUTECARGOCLAUSES(A),INSTITUTEWARCLAUSESINCLUDINGS.R.C.C.(IFSHIPMENTEFFECTEDBYCONTAINERIZEDVESSEL,INSURANCEALSOTOCOVERJ.W.O.B.CLAUSES). 通知 FILTHALIMPORTCORP.LTD.,NEWYORK保额另加 110%赔款地点 NEWYORK运费预付已经预付frightprepaidThisDocumentaryCreditissubjecttotheUniformCustomsandPractice.如分析单内容与合约有不符或疑问，请查核信用证原本。 分析单编号：七、信用证的修改 （一）受益人GUANGZHOUFEIYUESEWINGMACHINEMANUFACTORY审证后于3月26日向申请人FILTHAIIMPORTCORP.LTD.,NEWYORK发送信用证修改函电，3月28日申请人据此向开证行提交信用证修改申请书，3月29日开证行据此缮制信用证修改书电报发送至通知行。信用证修改函电TO:FILTHAIIMPORTCORP.LTD.,NEWYORKFM:GUANGZHOUFEIYUESEWINGMACHINEMANUFACTORYDD020326DearSirs:WehavetodayreceivedLCNo.A-01-I-70498coveringtheshipmentofSW-ⅡX8inwoodencasesasperS/CNo.HR34987CIFNEWYORK.AfterwehavecheckedtheLCcarefully,werequestyoutomakethefollowingamendments:1.Thegoodsshouldreadas:SW-ⅡX6inwoodencases.2.LCamountshouldread:USD20,000.00.3.Thelatestshipmentdatetobeextendedto10Juneandthevalidityofthecreditto30June. 4.OnecopyoriginalBillofLadingshouldairmailtoapplicantimmediatelyaftershipmentshouldbedeleted. Pleaseconfirmtheamendmentsbytelex,sothatwemayarrangeshipmentaccordingly.Yoursfaithfully信用证修改申请书To:IssuingBankAPPLICATIONFORAMENDMENTTOCREDITOriginalstipulatedinthecreditCreditNo.A-01-I-70498Dateofamendment:020328Nameofadvisingbank:BANKOFCHINAGUANGZHOUBRANCHPlaceofamendment:NewYorkBeneficiary:GUANGZHOUFEIYUESEWINGMACHINEMANUFACTORY,187TIANYUANROAD,GUANGZHOU,CHINAAmendmentNo.A-01-I-70498-786Amount:USD21,000.00(SayUNITEDSTATESDOLLARSTWENTYONETHOUSANDONLY )PleaseamendfollowingbyAirmailCableDateofexpiry20June,2002Thisamendmentistobeconsideredaspartoftheabovementionedcreditandmustbeattachedthereto.ItemOriginalsstipulatedAlterationtobemade 1 SW-ⅡX8inwoodencases SW-ⅡX6inwoodencases 2 ShipmentLatest31May,2002ExpiryDate:20June,2002 Thelatestshipmentdatetobeextendedto10Junethevalidityofthecreditto30June. 3 USD21,000.00 USD20,000.00 4 FULLSETOFCLEAN“ONBOARD”OCEANBILLSOFLADINGPLUS2NON-NEGOTIABLECOPIESMADEOUTTOORDERANDENDORSEDINBLANKMARKED“FREIGHTPREPAID”ANDNOTIFYFILTHAIIMPORTCORP.LTD. OnecopyoriginalBillofLadingshouldairmailtoapplicantimmediatelyaftershipmentshouldbedeleted.Remark:Allothertermsandconditionsremainunchanged.TheabovementionedcreditissubjecttotheUniformCustomsandPracticeforDocumentaryCreditsRevision1993,ICCPublication500.SignatureofApplicant信用证修改书 ToAdvisingBankBANKOFCHINAGUANGZHOUBRANCHAMENDMENTTODOCUMENTARYCREDITNumberA-01-I-70498-786PlaceandDateofAmendment020329Applicant:FILTHAIIMPORTCORP.LTD.,NEWYORKBeneficiary:GUANGZHOUFEIYUESEWINGMACHINEMANUFACTORYIssuingBank:BANKOFCHINANEWYORKRef.No.:A-01-I-70498Thisamendmentistobeconsideredaspartoftheabovementionedcredit.Theabovementionedcreditamendedasfollows:1.Thegoodsshouldreadas:SW-ⅡX6inwoodencases. 3.Thelatestshipmentdatetobeextendedto10Juneandthevalidityofthecreditto30June.2.LCamountshouldread:USD20,000.00.4.OnecopyoriginalBillofLadingshouldairmailtoapplicantimmediatelyaftershipmentshouldbedeleted.Allothertermsandconditionsremainunchanged.TheabovementioneddocumentarycreditissubjecttotheUniformCustomsandPracticeforDocumentaryCredits1993Revision,ICCPublicationNo.500.PleaseadvisetheBeneficiaryNameandSignatureofIssuingBankBANKOFCHINANEWYORKBRANCH AddressNEWYORKAdvisingBanksNotificationNameandSignatureofAdvisingBankBANK OFCHINAGUANGZHOUBRANCHAddressGUANGZHOU (二)中国银行广州分行根据收到的开证行发送的信用证修改函电，向受益人缮制信用证修改通知书。AmendmenttoaDocumentaryCreditSENDERSREFRECEIVERSREFISSUINGBANKSREFISSUINGBANKDATEOFISSUEDATEOFAMENDMENT*20:*21:*23:*52s:31C:30:2736371254678LCBH156378BANKOFCHINA,LONDON960514960520 NUMBEROFAMENDMENTBENEFICIARYNARRATIVE26E:59:79:01GUANGZHOUARTS&CRAFTSIMP.&EXP.CORP.,GUANGZHOUDADAO,GUANGZHOUCHINA+PARTIALSHIPMENTNOWTOBEALLOWED+EXPIRYPLACETOREADCHINA+AMOUNTINCREASEDBYUSD56,000.00TOUSD60,000.00+UNITPRICENOWCHANGEDTOREADUSD850/TONINSTEADOFUSD820/TONYOURADVICESHOULDCONFIRMDATEOFYOURREMITTANCEOFSTRICTLYCOMPLYINGDOCUMENTSTOUS.Trailer... NOTIFICATIONOFAMENDMENTTOLETTEROFCREDITTO GUANGZHOUARTS&CRAFTSIMP.&EXP.CORP.,GUANGZHOUDADAO,GUANGZHOUCHINA(Beneficiary)AdvisingBankRef. 1254678 Wereceivedatelegramdated960520fromBANKOFCHINA,LONDON (year-month-date) (issuingbank)LCNo.AmountUSD56,000.00 AppliantAAImportCo.Whichisamendedasfollows:-PARTIALSHIPMENTNOWTOBEALLOWED-EXPIRYPLACETOREADCHINA-AMOUNTINCREASEDBYUSD56,000.00TOUSD60,000.00-UNITPRICENOWCHANGEDTOREADUSD850/TONINSTEADOFUSD820/TON-YOURADVICESHOULDCONFIRMDATEOFYOURREMITANCEOFSTRICTLYCOMPLYINGDOCUMENTSTOUSAllothertermsandconditionsremainaspertheabove-mentionedLetterofCredit.Theamendmentisvalid.NameofAdvisingBankBANKOFCHINA，GUANGDONGBRANCHAddressGUANGDONG Signature八、信用证的议付、审单索偿根据受益人GUANGZHOUFEIYUESEWINGMACHINEMANUFACTORY 6月20日提交的议付申请书，议付行BANKOFCHINA,GUANGZHOU审单相符议付后，于6月23日据此缮制并寄送出口寄单议付通知书向开证行索偿，开证行于6月30日据此缮制进口单到通知书。APPLICATIONFORNEGOTIATIONTo:BankofChina,GUANGZHOUNo.BP346758Date:June20,2002DearSirs,WesendyouherewithfornegotiationourdraftsNo.893729forUSD20,000.00(SAYUSDOLLARSTWENTYTHOUSANDONLY)drawnunderLetterofCreditNo.A-01-I-70498issuedbyBANKOFCHINA,NEWYORKaccompaniedbythefollowingdocuments:Invoice 4Insurance 2BillofLading 3+2（N/N）CertificateofOrigin 3CertificateofInspectionPackingList 4ConsularInvoiceCustomsInvoiceImportLicenceLetterofTransferOtherdocumentsBeneficiary'scertificate1 Inconsiderationofyournegotiationatourrequesttheabovebill(s),weundertaketoholdyouharmlessandindemnifiedagainstanydiscrepancywhichmaycausenon-paymentornon-acceptanceofthesaiddraft(s),andweshallrefundyouinoriginalcurrencythewholeorpartyofthedraft(s)amountwithinterestorexpensesthatmaybeaccruedorincurredinconnectionwiththeaboveuponreceiptofyournoticetothateffect. Inconsiderationofyoursodoingweherebyagreetoacceptabovementionedtermsandcondition.Incaseofquestions,pleasecontactMr.李 林 GUANGZHOUFEIYUESEWINGMACHINEMANUFACTORY AuthorizedSignature 中国银行 BANKOFCHINAGUANGZHOU出口寄单议付通知书Whencorresponding,BPNO.BP346758To:GUANGZHOUFEIYUESEWINGWACHINEMANUFACTORYWeherebycertifythatwehavenegotiatedthedocumentsunderthefollowingL/Cinaccordancewiththetermsandconditionsthereof:Draft/Inv.No.893729Tenor020720Amount20，000OurChargesTotal Sight AdvisingoftransmissionCommission:NegotiationorpaymentCommission:Postage:AmendmentCommission:ConfirmationCommission: L/Cissuedby:YourGoodselvesTherelativedocumentsaredisposedasfollows:DOCUMENTCombi-nedForm(mark-edX)Comm./CustInvoi-ceManuf.Invo-icePack-ingWt.Spec.ListOrig-inCert.Quanli-tyAnalys-isCert.Quan-tityVeterHea-lthCet.Wei-ghtCert.Veter.HealthCet.Ins.Cert.BillsOfLad-ingN/NBillOfLad-ingCable-/Lett-erCopyPos-talCert.FIRSTMAIL 4 4 3 2 3 SECONDMAIL 2 Weareholdinganegotiatingbank's/-shipper'sguarantee,whichwejoinandextendtoyou,coveringthefollowingdiscrepancies.(Ifdescripedhereunder).Pleaseadviseuswhenwemayreleasetheguarantee.Inreimbursement,wehaveclaimedtoBANKOFCHINA,NEWYORKPleaseremittheproceedstousbycableunderadvicetous.PleaseremittheproceedstoouraccountwithourNewYorkagencybycableundercableadvicetous.Inreimbursement,wehavedebitedyouraccountwithus.Pleasecreditourgeneralofficeaccountwithyouundercableadvicetous. GENERALINSTRUCTION1.Pleasesenduspayment/creditadvicebyairmail.2.Incaseofnon-acceptance/non-payment,pleaseholdthebillsprotestedandattendtothewarehousingandfireinsuranceundercableadvicetousgivingreasons.3.Weherebycertifythatthedocumentspresentedwithintheexpirydateofthecreditand/orthelastdayoftheperiodoftimeafterdateofissuanceofthetransportdocument(s).BANKOFCHINA,GUANGZHOUAuthorizedSignature进口单到通知书Date:June30,2002Drawee:BANKOFCHINANEWYORKBRANCHContractNo. HR34987OurL/CBillNo. A-01-I-70498Drawer:GUANGZHOUFEIYUESEWINGMACHINEMANUFACTORYDraftAmount USD20,000.00ExchangeRate EquivalentRMB Negotiated/Presentedby:BANKOFCHINA,GUANGZHOUBRACHTenor/Duedate TheirRefNo.HR34987Dated020630Documentsaspercopyofthepresentingbank'scoveringletterunlessotherwisementioned. Coveringshipmentof:NOTALLOWEDPARTIALSHIPMENTANDTRANSSHIPMENTSHIPMENTFROMGUANGZHOUTONEWYORKLATEST31MAY,2002AsperinvoiceNo.Remarks/Discrepany(ies),ifany(备注或不符事项):CREDITAVAILABLEWITHANYBANK-ourcommissionandchargesforyouraccount.PLEASEFOLLOWINSTRUCTIONSMARKED(X)单已议付,请从速赎单办妥付汇手续。鉴于汇票承兑到期，请即签回汇票。自此通知日起三日内如无异议，我行即对外付汇。以上不符事项如果接受，请三日内签回第三联或汇票，否则视同你公司不接受不符点并通知议付行。BANKOFCHINANEWYORKBRANCHAuthorizedSignature 九、通知行收到下列各类信用证后，根据所给问题对其进行审核和处理。审核类型内容问题当事人运输情况货物情况单据要求有效期、金额寄单不可撤销即期付款信用证Issuingbank:Eximbank,Ltd.MalaysiaBeneficiaryAdvisingBankDevelopmentBankApplicantDearmeiTradingCoLtdMalaysiaBeneficiaryKamDorBoTradingCo.,LtdPartialshipmentsareprohibited.TransshipmentsareprohibitedShipmentfromSingaporetoMalaysiaCIFMalaysiaShipmentmustbeeffectednotlaterthan30August,2002.1.Commercialinvoiceintriplicate.2.Insurancepolicyinduplicatecoveringallrisksplus10%ofinvoicevalue.3.Fullsetofclean“OnBoard”oceanBillsofLadingmadeouttoourordernotifybuyersandmarked“FreightPrepaid”.4.CertificateofOrigininduplicate.5.CertificateofInspectioninduplicateExpiryDate14September，2002notexceedingtotalofUSD1,000,000(onemillionUnitedStatesDollarsonly)Alldocumentsmustbepresentedin15daysaftershipmentbutwithinthevalidityofthecredit.若受益人提交已装船提单的签发日为2002年8月27日，受益人于2002年9月14日交单。开证行能否接受该套单据?不会接受该套单据，因提单日为8月27号，单据必需再提单日后的15天提交，也就是9月11号之前提交。承兑信用证Applicant:HelmAG,Hamburg,GermanyBeneficiary:ChinaNationalTransshipmentnotallowed;Partialshipmentnotallowed;Container60MT=3FCLofcitricacidanhydrousbp801.Signedcommercialinvoicein4-fold2.Fullsetof3/3originalplus2/2copiesofclean“onboard”ocean/marineBillsofLading,originals30November，2000inP.R.ofChinaUSD59,700.00DOCUMENTSaretobepresentedwithin15daysafterBillof汇票承兑后至最终付款过程一般应如何处理？由开证行或者其指定银行承兑汇票，审核汇票与单据相符之后，将汇 ChemicalsImp.&Exp.Corp.Issuingbank:DEUTSCHEBANKHAMBURGshipment:PrescribedshipmentfromP.R.ChinesemainporttoRotterdamnotlaterthan15Nov.,2002for60MT=3FCLsigned,issuedtoorderandblankendorsed,notify:HelmAG,Hamburgmarked‘FreightPrepaid'3.CertificateofOrigin,Form“A”showingP.R.ofChinaasorigin,oneoriginalandonecopy,legalizedbyaCommodityInspectionBureauoftheP.R.ofChinaandinaccordancewithrulesagreedwithEEC-authorities4.Packing/Weightlist2-fold,stating:kind,number,content,netweight,grossweightandmeasurementsofeachandtotalpackages5.Certifiedcopyoftelegroftelexadvicetoapplicantslatest2daysaftershipment,showingquantity,product,totalnetandgrossLadingdate票返还给受益人或受益人的委托银行。汇票到期之前，受益人可以贴现也可以持有到到期再要求付款。 weight,dateofB/L,vessel'sname,B/LNo.,loadingport,destinationport,ets.AndNo.912/007006.CertificateofAnalysis,2-fold,issuedbythebeneficiary 延期付款信用证APPLICANT:PREMIERBEARINGANDEQUIPMENTLTD.HONGKONGBENEFICIARY:CHINANATIONALAUTOMOTIVEINDUSTRYIMP.ANDEXP.CORP.GUANGZHOU,CHINAIssuingbank:THEBANKOFEASTASIAPARTIALSHIPMENT:ALLOWEDTRANSSHIPMENT:NOTALLOWEDFROM:GUANGZHOU，CHINAPORTOFDISCHARGE:ROTTERDAMNOTLATERTHAN:31OCT.，2000P.O.757/92/10NO.1-UP1.SIGNEDCOMMERCIALINVOICEINTHREEORIGINAL.2.COMPLETESETCLEANRAILWAYCARGORECEIPTPLUSONENON-NEGOTIABLECOPYISSUEDORENDORSEDTOTHEORDEROFTHEBANKOFEASTASIA,LTD.,NOTIFYAPPLICANTANDMARKEDFREIGHTPREPAIDANDTHISCREDITNUMBER.3.INSURANCEPOLICYORCERTIFICATEINDUPLICATEFORUSD23,200.00(UNITEDSTATESDOLLARSTWENTYTHREETHOUSANDTWOHUNDREDONLY)VALIDUNTIL15NOV.，2000INHONGKONGALLDOCUMENTSMUSTBEPRESENTEDTHRUYOURBANKERWITHIN15DAYSAFTERTHEDATEOFISSUANCEOFTHETRANSPORTDOCUMENT(S)BUTWITHINTHE若信用证由通知行保兑，当受益人交单给保兑行要求付款时，保兑行提出应由开证行先付款，只有在开证行无力付款时，保兑行才承担付款责任。是否正确？不正确，保兑行承担与开证行同样责任 LTD.，HONGKONGAdvisingbank:THEBANKOFEASTASIALTD.,GUANGZHOUBLANKENDORSEDFOR110PCTOFINVOICEVALUEWITHCLAIMSPAYABLEATDESTINATIONINTHESAMECURRENCYOFTHISCREDITWITHLOCALCLAIMSAGENTSNAMEANDADDRESSATDESTINATIONCOVERINGINSTITUTECARGOCLAUSE(A),INSTITUTECARGOCLAUSE(WAR)ANDMARINETRANSPORTATIONALLRISKS,INCLUDINGWAREHOUSETOWAREHOUSERISKSANDF.R.E.C.,SHORTAGE,TPNDOFANENTIREPACKAGE,BUNDLE,BAGOFPIECE.3.PACKINGLISTINTRIPLICATEINDICATINGPALLETNO.ORCASENO.,QTYOFEACHVALIDITYOFTHECREDIT. PACKAGE,QTYOFEACHPALLETORQTYOFEACHCASEANDNETWEIGHTANDMEASUREMENTOFEACHPACKAGE.4.BENEFICIARY'SDECLARATIONDECLARETHEBRANDNAMEANDPACKING5.BENEFICIARY'SCERTIFIEDCOPYOFTELEX/FAXADVICEDESPATCHEDTOAPPLICANTWITHINTHREEDAYSAFTERSHIPMENTADVISINGNAMEOFTERMINAL,6.CERTIFICATEOFORIGINFORMAINONEORIGINALANDONECOPYSHOWINGGOODSCONSIGNED受益人交单时，开证行能否接受注明货物数量41,500PCS，货物总价为USD24,070.00的商业发票?不能，货物总价不能 超过信用证总价，包装物单位为PCS，数量不能浮动议付信用证AdvisingBank：CommercialBankGoldenCommercialBuildingApplicant：BaodeliCommunicationEquipmentIndustryCo.Ltd.Beneficiary：CelebrityInternationalTradingCo.LtdIssuingbank:CommercialDevelopmentBank Partialshipment:NotallowedTransshipment:NotallowedLatestshipmentisuntil:24May,2000From:HongKongtoColomboSQE-TYPEⅡ×101.Commercialinvoiceinduplicate2.Packinglistinduplicate3.CertificateofOriginintriplicate4.Fullsetclean“Onboard”oceanBillsofLadingmadeouttoourordernotifybuyerandmarked“FreightPrepaid”ExpiryDate:8June,2000atthecounterof:advisingbankAmountUSD100,000.00(OnehundredthousandU.S.Dollars)Documentsmustbepresentedfornegotiationwithin15daysafterB/Ldateinanyeventwithinthevalidityofthecredit.若信用证中注“negotiationunderthiscreditisrestrictedtotheadvisingbank”，受益人交单时应特别注意什么？属于限制性议付信用证受益人只能交单给通知行议付。受益人能否向任何银行交单议付？可以，按照信用证文义“isavailablewithanybankbynegotiation”议付行可否为汇票付款人？ 不可以，只能为开证行。如果是即期付款信用证或者是承兑信用证，则付款人可以是开证行，也可以是指定银行。循环信用证Applicant：JOAN'SBOUTIQUEDISTRIBUTIONCORPBeneficiary：SUSITRADINGLTDAdvisingBankMITSUBISHIBANKLTDIssuingbank:STANDARDCHARTEREDBANKLTD.HONGKONG Partialshipments:allowedTransshipment:allowedfrom:TOKYOfortransportationto:HONGKONGLATEST9SEPTEMBER,2002250setsJAPANESECHILDRENGARMENTS@J¥40,000.00persetFOBTOKYO1.SignedCommercialInvoiceinthreecopiescertifyingthatthegoodsareinaccordancewithpurchaseordernumber7086.2.FullsetofcleanonboardmarineBillofLadingmadeouttoshippersorderblankendorsedAmount:J¥10,000,000.00(JAPANESEYENTENMILLIONONLY)PERCALENDERMONTH COMMERCINGAPRIL19.2002Dateandplaceofexpiry:30September,2002inthecountryofbeneficiaryDocumentstobepresentedwithin21daysafterthedateofissuanceofthetransportdocument(s)butwithinthevalidityofthecredit.信用证循环的时间、使用的期数、每期金额、总金额有何规定？本循环信用证总共使用六次，每次使用在每月19号，每期金额固定，不能累积，总金额不能超过60000000.00JPY 若受益人在第一次交单时只收取J¥9,500,000.00，那么在第二次交单时汇票金额能否为J¥10,500,000.00？不可以，属于非累积循环信用证可转让信用证Issuingbank:FIRSTNATIONALBANKOFBOSTON,MONTEVIDEO,URUGUAYTransferringbank(advisingbank):BANKOFEASTASIAHONGKONGAPPLICANT:GERADONOCETTIMONTEVIDEOThefirstBENEFICIARY:KENNYINTERNATIONALTheoriginalDocumentaryCredit:PARTIALSHIPMENT:ALLOWEDTRANSSHIPMENT:ALLOWEDTRANSPORTFROM:ASIANPORTTRANSPORTTO:MONTEVIDEOURUGUAYLATEST:2003.10.12ASPERS/CNO.89765CONTAINERSCIFMONTEVIDEO25,000KGSUSD2.4/KGTOTAL:USD60,0001.INVOICEIN4COPIESEVIDENCINGFOBINSURANCE/FREIGHTVALUESSEPARATELY2.INSURANCEPOLICYORCERTIFICATEINDUPLICATECOVERING110%OFINVOICEAMOUNT,COVERINGALLRISKS3.FULLSETOFCLEAN“ONBOARD”OCEANBILLSOFLADINGMADEOUTTOORDER,NOTIFY:GERADONOCETTIMARKED“FREIGHTPAID”-PACKINGLISTIN1COPY4.CONTAINERSMUSTBEtheoriginalDocumentaryCredit:2003.11.02THECOUNTEROFBEAHONGKONGCURR.AMOUNT:USD60,000.00TRANSFERREDCREDIT:2003.10.22ATTHECOUNTEROFBEAHONGKONGUSD56,400.00theoriginalDocumentaryCredit:PERIODPRESENT:21DAYSAFTERSHIPMENTTRANSFERREDCREDITDOCUMENTSARETOBEPRESENTEDTHROUGHYRBANKERANDARESUBJECTTOFINAL第一受益人将向转让行替换什么单据？drafts,invoices,andanyotherdocumentsrequiredasspecifiedabove CO.LTD.HONGKONGThesecondBENEFICIARY:FIRECRACKERS&FIREWORKSIMP.&EXP.CORP.235XXROAD,GUANGZHOUCHINAREIMBBANK:THEFIRSTNATIONALBANKOFBOSTON,MASSACHUSETTS，USATRANSFERREDCREDIT:Latestshipmentdate:2003.10.01SHIPPEDHOUSETOHOUSE,THECARRIAGEFROMPORTTOWAREHOUSEISFORAPPLICANT'SACCOUNTANDLCCONFIRMATIONFEEFORAPPLICANT'SACCOUNT5.THIRDPARTYSHIPPERISACCEPTABLE-DRAFTMUSTSHOWNUMBEROFLC&NAMEOFISSUINGBANK(Fifty-sixthousandfourhundredUSdollars)ACCEPTANCEBYTHECREDITISSUINGBANKORCONFIRMINGBANK转让信用证中，通知行将信用证分别转让给A、B两个厂商，这种做法有效吗？若信用证转让给A厂商后，再由A厂商转让给B厂商，这种做法有效吗？有效、无效 若信用证转让给A厂商，A厂商再转回给原证受益人，这种做法有效吗？转让信用证中出现内容修改时，若A厂商拒绝接受信用证修改条款，是否会影响B厂商对修改内容的接受？有效、不会转让后的信用证与原证比较，哪些内容可以改变？总金额、单价、保费比例、最迟装运期、信用证有效期（一）不可撤销即期付款信用证EximbankLtdMalaysiaTel:927-9756GoldenHorseBuildingTex:7653428IssuedDateandPlace25June,2002,MalaysiaIrrevocableDocumentaryCreditCreditNumberofIssuingBankofAdvisingBankS-01-978ND8294AdvisingBankDevelopmentBank,InternationalTradingBuildingSingaporeP.O.Box401015ApplicantDearmeiTradingCoMalaysia2nd/F,BBBBuildingBox897645BeneficiaryExpiryDate KamDorBoTradingCo.,Ltd7th/F,ForrumBuildingSingapore14September2002InthecountryofthebeneficiaryAttherequestofDearmeiTradingCoLtd,Malaysia,weopenthisIrrevocableDocumentaryLetterofCreditNo.S-01-978inyourfavourforanamountnotexceedingtotalofUSD1,000,000(onemillionUnitedStatesDollarsonly)availablebysightpaymentofyourdraftsdrawnatsightonuscovering100%invoicevalueaccompaniedbythefollowingdocuments:1.Commercialinvoiceintriplicate.2.Insurancepolicyinduplicatecoveringallrisksplus10%ofinvoicevalue.3.Fullsetofclean“OnBoard”oceanBillsofLadingmadeouttoourordernotifybuyersandmarked“FreightPrepaid”.4.CertificateofOrigininduplicate.5.CertificateofInspectioninduplicate.Coveringshipmentsof:ESP20kitIncratesESP10kitESP10kitShipmentfromSingaporetoMalaysiaCIFMalaysiaContractNo.ESP1365Shipmentmustbeeffectednotlaterthan30August,2002Specialclause:1.Thiscreditisavailablebydraftdrawnonissuingbankatsight.2.Partialshipmentsareprohibited.Transshipmentsareprohibited.3.Alldocumentsmustbepresentedin15daysaftershipmentbutwithinthevalidityofthecredit.4.Thenumberanddateofthiscreditmustappearondraftdrawn.5.Theamountofdraftmustbeendorsedonthebackhereofandthiscreditistobereturnedtouswhenexhaustedorexpired.6.Draftagainstthiscreditmustbedrawnandnegotiatedonorbefore14September,2002.Weherebyguaranteethatdraftsdrawnunderandincompliancewiththetermsandconditionsofthiscreditshallbeacceptedandpaidatsight.ForEximbank,Ltd.MalaysiaAuthorizedSignature（二）承兑信用证...WeherebyestablishIrrevocableCommercialLetterofCreditNoH/IA020608/02Amount:USD59,700.00Validity:30November2000inP.R.ofChinaApplicant:HelmAG,Hamburg,Germany Beneficiary:ChinaNationalChemicalsImp.&Exp.Corp.AvailablewithIssuingBankbyacceptanceofyourdraftdrawnonusat30daysaftersightagainstpresentationofthefollowingdocuments:1.Signedcommercialinvoicein4-fold2.Fullsetof3/3originalplus2/2copiesofclean“onboard”ocean/marineBillsofLading,originalssigned,issuedtoorderandblankendorsed,notify:HelmAG,Hamburgmarked„FreightPrepaid',evidencingshipmentfromP.R.ChinesemainporttoRotterdamnotlaterthan15Nov.,2002for60MT=3FCL-Transshipmentnotallowed;-Containershipment:Prescribed-B/LtoshowcontainerNo./Nos.andtoshowalwaysname,place,phoneandtelexNo.ofthecarrier3.CertificateofOrigin,Form“A”showingP.R.ofChinaasorigin,oneoriginalandonecopy,legalizedbyaCommodityInspectionBureauoftheP.R.ofChinaandinaccordancewithrulesagreedwithEEC-authorities4.Packing/Weightlist2-fold,stating:kind,number,content,netweight,grossweightandmeasurementsofeachandtotalpackages5.Certifiedcopyoftelegradvicetoapplicantslatest2daysaftershipment,showingquantity,product,totalnetandgrossweight,dateofB/L,vessel'sname,B/LNo.,loadingport,destinationport,ets.AndNo.912/00700.6.CertificateofAnalysis,2-fold,issuedbythebeneficiarycertifying:CitricAcidAnhydrousBP80,givingfullspecificationsdescriptionofgoods:60MT=3FCLofcitricacidanhydrousbp80ChinacontractNo.:CNC9-B00128Unitprice:USD995asperincoterms1990Packed:in25kgsnetmultiplybags(exportandseaworthy)Marks:citricacidanhydrousbp8025kgsnetRotterdam…Specialconditions:1.DOCUMENTSaretobepresentedwithin15daysafterBillofLadingdate2.ThiscreditissubjecttoICCpublicationNo.5003.AllbankingcommissionsandchargesoutsideGermanyareforaccountofbeneficiary,alsoincaseofnon-utilization4.Anyoriginaldocuments,excl.anykindofmarineBillsofLading,producedbyreprographicsystems,computerizedsystemsorcarboncopies,onlyacceptableiftheyareclearlymarkedas“original”andsignedbytheissuerinhandwriting5.Documentsincludingtransportdocumentsdatedpriortotheissuanceofthiscreditarenotacceptable6.Partialshipmentnotallowed7.Thirdpartytransportdocumentsarenotacceptable8.Theamountofeachdrawingmustbeendorsedonthereversesideoftheoriginalinstrument9.Paymentwillonlybeeffectedafterreceiptoffirstandsecondmaildocuments10.Pleasesendthedocumentstothefollowingaddress: DEUTSCHEBANKHAMBURG(三)延期付款信用证TO:THEBANKOFEASTASIALTD.,GUANGZHOUFM:THEBANKOFEASTASIALTD.HONGKONG24SEP2000TESTNO.99489ISSUEDIRREVOCABLEDOCUMENTARYCREDIT3201N05374FORUSD23,200.00(UNITEDSTATESDOLLARSTWENTYTHREETHOUSANDTWOHUNDREDONLY)BENEFICIARY:CHINANATIONALAUTOMOTIVEINDUSTRYIMP.ANDEXP.CORP.GUANGZHOU,CHINAAPPLICANT:PREMIERBEARINGANDEQUIPMENTLTD.HONGKONGCREDITAVAILABLEWITHUSBYDEFERREDPAYMENTAT60DAYSB/LDATEVALIDUNTIL15NOV.2000INHONGKONGPARTIALSHIPMENT:ALLOWEDTRANSSHIPMENT:NOTALLOWEDLOADINGONBOARD/DISPATCHING/TAKINGINCHARGEOFFROM:GUANGZHOUCHINAPORTOFDISCHARGE:ROTTERDAMCOUNTRYOFDESTINATIONTHENETHERLANDSNOTLATERTHAN:31OCT.2000COVERINGSHIPMENTOF:BEARINGQTYUNITPRICE255212(420205)40,000PCSUSD0.58/PCSHIPPINGMARK:P.O.757/92/10NO.1-UPPRICETERM:CIFHONGKONGTOBEACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:-SIGNEDCOMMERCIALINVOICEINTHREEORIGINAL.-COMPLETESETCLEANRAILWAYCARGORECEIPTPLUSONENON-NEGOTIABLECOPYISSUEDORENDORSEDTOTHEORDEROFTHEBANKOFEASTASIA,LTD.,NOTIFYAPPLICANTANDMARKEDFREIGHTPREPAIDANDTHISCREDITNUMBER.-INSURANCEPOLICYORCERTIFICATEINDUPLICATEBLANKENDORSEDFOR110PCTOFINVOICEVALUEWITHCLAIMSPAYABLEATDESTINATIONINTHESAMECURRENCYOFTHISCREDITWITHLOCALCLAIMSAGENTSNAMEANDADDRESSATDESTINATIONCOVERINGINSTITUTECARGOCLAUSE(A),INSTITUTECARGOCLAUSE(WAR)ANDMARINETRANSPORTATIONALLRISKS,INCLUDINGWAREHOUSETOWAREHOUSERISKSANDF.R.E.C.,SHORTAGE,TPNDOFANENTIREPACKAGE,BUNDLE,BAGOFPIECE.-PACKINGLISTINTRIPLICATEINDICATINGPALLETNO.ORCASENO.,QTYOFEACHPACKAGE,QTYOFEACHPALLETORQTYOFEACHCASEANDNETWEIGHTANDMEASUREMENTOFEACHPACKAGE.-BENEFICIARY'SDECLARATIONDECLARETHEBRANDNAMEANDPACKING (EITHERINROLL/EACHININNERBOX/WITHOUTINNERBOX)OFEACHBEARING.-BENEFICIARY'SCERTIFIEDCOPYOFTELEX/FAXADVICEDESPATCHEDTOAPPLICANTWITHINTHREEDAYSAFTERSHIPMENTADVISINGNAMEOFTERMINAL,DEPARTUREDATE,TRAINNUMBER,PACKINGDETAILS,ITEMNOANDMEASUREMENTOFEACHPACKAGE,TOTALQUANTITY,UNITPRICEOFEACHITEM,PIECESPERCASEANDVALUEOFGOODS.-CERTIFICATEOFORIGINFORMAINONEORIGINALANDONECOPYSHOWINGGOODSCONSIGNED.CONFIRMATION:CONFIRMATIONALLDOCUMENTSMUSTBEPRESENTEDTHRUYOURBANKERWITHIN15DAYSAFTERTHEDATEOFISSUANCEOFTHETRANSPORTDOCUMENT(S)BUTWITHINTHEVALIDITYOFTHECREDIT.ADDITIONALCONDITIONS:-SHIPMENTEFFECTEDPRIORTODATEOFISSUANCEOFTHISCREDITUNACCEPTABLE.-ATOLERANCEOF5PCTMOREORLESSINQUANTITYFOREACHITEMISPERMITTEDANDTHEVALUEOFTHISCREDITMAYBEADJUSTEDACCORDINGLY.-ALLBANKINGCHARGESOUTSIDEHONGKONGAREFORBENEFICIARY'SACCOUNT.-FOREACHPRESENTATIONOFDISCREPANTDOCUMENTSUNDERTHISDOCUMENTARYCREDIT,AFEEOFUSD30.00(OREQUIVALENT)SHOULDBEDEDUCTEDFROMTHEREIMBURSEMENTCLAIM,NOTWITHSTANDINGANYINSTRUCTIONTOTHECONTRARY,THISCHARGESHOULDBEFORACCOUNTOFBENEFICIARY.-DISCOUNTCHARGES(INTEREST)AREFORACCOUNTOFBENEFICIARY.-ALLDOCUMENTSMUSTBEFORWARDEDTOUSINTWOCONSECUTIVEAIRMAILSTOGETHERWITHYOURCERTIFICATIONTHATTHEAMOUNTDRAWINGHADBEENENDORSEDONTHEREVERSESIDEHEREOF.THISCREDITISISSUEDSUBJECTTOTHERULESOFTHEUNIFORMCUSTOMSANDPRACTICEFORDOCUMENTARYCREDITOFTHEINTERNATIONALCHAMBEROFCOMMERCE,PARISCURRENTLYINFORCEONDATEOFISSUANCEANDENGAGESUSINACCORDANCEWITHTHETERMSHEREOF.THENUMBERANDDATEOFTHECREDITANDTHENAMEOFOURBANKMUSTBEQUOTEDONALLDRAFTSREQUIRED.THISISANOPERATIVECREDITINSTRUMENTANDNOAIRMAILCONFIRMATIONWILLBEFOLLOWED.THEBANKOFEASTASIALTD.HONGKONG（四）议付信用证CommercialDevelopmentBankTelephone:288514Telex:42515SCOriginalDate:10April,2000IRREVOCABLEDOCUMENTARYCREDITCreditNumberSHI1002 AdvisingBankCommercialBankGoldenCommercialBuilding522ANathanRoadKowloon,HongKongApplicantBaodeliCommunicationEquipmentIndustryCo.Ltd.P.O.Box2356ColomboLankaBeneficiaryCelebrityInternationalTradingCo.Ltd.152LockRoad,HongKongAmountUSD100,000.00(OnehundredthousandU.S.Dollars)ExpiryDate:8June,2000atthecounterof:advisingbankDearSir(s),Weherebyissueinyourfavourthisdocumentarycreditwhichisavailablewithanybankbynegotiationofyourdraft(s)at30daysaftersightaccompaniedbythefollowingdocumentsmarkedwith“X”:XCommercialinvoiceinduplicateXPackinglistinduplicateXCertificateofOriginintriplicateXFullsetclean“Onboard”oceanBillsofLadingmadeouttoourordernotifybuyerandmarked“FreightPrepaid”Coveringshipmentsof:SQE-TYPEⅡ×10ContractNo.Q521SHinwoodencases.Latestshipmentisuntil:24May,2000From:HongKongtoColomboPartialshipment:AllowedXNotallowedTransshipment:AllowedXNotallowedDocumentsmustbepresentedfornegotiationwithin15daysafterB/Ldateinanyeventwithinthevalidityofthecredit.Weherebyengagesthatdraftsdrawninconformitywiththetermsofthiscreditwillbedulyacceptedonpresentationanddulyhonouredatmaturity.YoursfaithfullyCommercialDevelopmentBankAuthorizedSignature（五）循环信用证IrrevocableDocumentaryCreditREVOLVINGNON-ACCUMULATIVEDateandplaceofexpiry:30September,2002inthecountryofbeneficiaryApplicantJOAN'SBOUTIQUEDISTRIBUTIONCORP14FATTATROADBeneficiarySUSITRADINGLTD60KANGISOTOKYO,JAPAN LOWLOON,HONGKONGAdvisingBankMITSUBISHIBANKLTD3,CHIYODA-KUTOKYO,JAPANAmount:J¥10,000,000.00(JAPANESEYENTENMILLIONONLY)PERCALENDERMONTHCOMMERCINGAPRIL19.2002PartialshipmentsXallowednotallowedTransshipmentXallowednotallowedCreditavailablewithADVISINGBANKXbysightpaymentbyacceptancebynegotiationbydeferredpaymentatAgainstthedocumentsdetailedherein:Xandbeneficiary’sdraftatsightdrawnonAPPLICANTLoadingonboard/dispatchfrom:TOKYOfortransportationto:HONGKONGLATEST9SEPTEMBER,2002-SignedCommercialInvoiceinthreecopiescertifyingthatthegoodsareinaccordancewithpurchaseordernumber7086.-FullsetofcleanonboardmarineBillofLadingmadeouttoshipperorderblankendorsedmarked“FreightCollect”notifyapplicantwithfulladdress.-CertificateofOrigininthreecopies.-InspectionCertificateissuedbyapplicantpriortoshipmentinoneoriginal.-PackingListinthreecopies.Covering250setsJAPANESECHILDRENGARMENTS@J¥40,000.00persetFOBTOKYOSpecialcondition:ThiscreditisrevolvingatJ¥10,000,000.00coveringshipmentof6percalendarmonthnon-cumulativeoperationfromApril2002toSeptember2002inclusiveuptoatotalofJ¥60,000,000.00Documentstobepresentedwithin21daysafterthedateofissuanceofthetransportdocument(s)butwithinthevalidityofthecredit.WeherebyissuetheDocumentaryCreditinyourfavour.ItissubjecttotheUniformCustomsandPracticeforDocumentaryCredits(1993revision,InternationalChamberofCommerce,Paris,France,PublicationNo.500)andengagesusinaccordancewiththetermsthereofnumberandthedateofthecreditandthenameofourbankmustbequoteonalldraftsrequirednegotiation,eachpresentationmustbenotedonthereverseofthisadviceofthebankwheretheCreditisavailable.STANDARDCHARTEREDBANKLTD.HONGKONGAuthorizedSignature（六）可转让信用证2003年8月17日受益人KENNYINTERNATIONALCO.LTD.,HONGKONG根据收到的如下信用证向转让行BANKOFEASTASIAHONGKONG填写转让申请书，开证行据此缮制一份已转让信用证。 FMFIRSTNATIONALBANKOFBOSTON,MONTEVIDEO,URUGUAYTOBANKOFEASTASIAHONGKONGFORMOFD/C:IRREVOCABLETRANSFERABLEDOCCREDITNO.:GH9136127DATEOFISSUE:2003.08.13EXPIRYDATE:2003.11.02THECOUNTEROFBEAHONGKONGAPPLICANT:GERADONOCETTIMONTEVIDEOBENEFICIARY:KENNYINTERNATIONALCO.LTD.HONGKONGCURR.AMOUNT:USD60,000.00AVAILABLEWITHBANKOF:WITHANYBANKBYNEGOTIATIONDRAFTSAT:ATSIGHTDRAWNON:FIRSTNATIONALBANKOFBOSTON,MONTEVIDEO,URUGUAYPARTIALSHIPMENT:ALLOWEDTRANSSHIPMENT:ALLOWEDTRANSPORTFROM:ASIANPORTTRANSPORTTO:MONTEVIDEOURUGUAYLATEST:2003.10.12GOODSDESCRIPTION:ASPERS/CNO.89765CONTAINERSCIFMONTEVIDEO25,000KGSUSD2.4/KGTOTAL:USD60,000DOCUMENTS:-INVOICEIN4COPIESEVIDENCINGFOBINSURANCE/FREIGHTVALUESSEPARATELY-INSURANCEPOLICYORCERTIFICATEINDUPLICATECOVERING110%OFINVOICEAMOUNT,COVERINGALLRISKS-FULLSETOFCLEAN“ONBOARD”OCEANBILLSOFLADINGMADEOUTTOORDER,NOTIFY:GERADONOCETTIMARKED“FREIGHTPAID”-PACKINGLISTIN1COPY-CONTAINERSMUSTBESHIPPEDHOUSETOHOUSE,THECARRIAGEFROMPORTTOWAREHOUSEISFORAPPLICANT'SACCOUNTANDLCCONFIRMATIONFEEFORAPPLICANT'SACCOUNT-THIRDPARTYSHIPPERISACCEPTABLE-DRAFTMUSTSHOWNUMBEROFLC&NAMEOFISSUINGBANKPERIODPRESENT:21DAYSAFTERSHIPMENTCHARGES:DISCREPANCYFEES(IFANY)USD25AREFORBEN'SA/CREIMBBANK:THEFIRSTNATIONALBANKOFBOSTON,MASSACHUSETTSUSACONFIRMATION:CONF.INSTRUCTPAY:THREEWORKINGDAYSAFTERYOURTESTEDTELEXTOUSADVISINGNEGOTIATIONOFDOCUMENTSSTRICTLYCOMPLYINGWITHLCTERMSYOUMAYCLAIMREIMBT.FMNOMINATEDREIMBOTHERTERMSANDCONDITIONS:...THISCREDITISSUBJECTTOUCPICCPUBL.500,NOMAILCONFIRMATIONWILLFOLLOWFIRSTNATIONALBANKOFBOSTONMONTEVIDEO,URUGUAY APPLICATIONFORTRANSFERTO:BANKOFEASTASIAHONGKONGDated:17August,2003DearSirs,Re:CreditNo.36127dated13August,2003IssuedbyFIRSTNATIONALBANKOFBOSTON,MONTEVIDEO,URUGUAYforaccountof:GERADONOCETTI1.(A)Withoutanyengagementonyourpart,pleasetransfertheabove-mentionedcredittoFIRECRACKERS&FIREWORKSIMP.&EXP.CORP.235XXROAD,GUANGZHOUCHINAonthesametermsandconditionswithexceptionofthefollowing:①Ournameistobesubstitutedfortheaccountpartymentionedabove②Amount(inwordsandfigures):USD56,400.00(Fifty-sixthousandfourhundredUSdollars)③Unitprice:USD2.256/Kg④Insurancefor117.02%oftheinvoicevalue⑤Latestshipmentdate:2003.10.01⑥Expirydate:2003.10.22(B)UponpaymentbyyouofanydraftunderthetransferredCredit,oratanytimeonyourdemand,weshalldelivertoyouourdraftandcommercialinvoicesdrawninaccordancewiththeoriginalDocumentaryCreditinorderthatthesedocumentsmaybesubstitutedforthetransferee'sdraftandinvoices,thelatterofwhicharetobedeliveredtoustogetherwithyourpaymentforthedifferencebetweenthetwoinvoices,lessanychargesduetoyou.Inadditiontoourdraftandinvoiceswealsoundertaketodelivertoyouanyotherdocumentswhichmaybeneededtosubstituteforanyofthetransferee'sdocuments,whichdonotcomplyasregardsvalueetc.withtherequirementsoftheoriginalcredit.Shouldwefail,atyourdemand,todelivertoyouimmediatelythenewdrafts,invoices,andanyotherdocumentsrequiredasspecifiedabove,youareauthorizedtodisposetheinvoicesandotherdocumentsaccompanyingthedraftofthetransfereetoyourprincipalswithoutanyresponsibilityonyourpartforpaymentofanydifferencebetweentheamountofthetransferee'sdraftandamountauthorizedtobepaidundertheoriginalDocumentaryCredit.2.Anyalterations/amendmentstotheCreditwhichmaybesenttouswillbepassedontoyouforyournotificationtothenewbeneficiary.3.Weagreetobechargedwithinterestfortheperiod,ifany,fromthedateofyourpaymenttothetransfereeuptothedateofpaymentofthedocumentsundertheoriginalDocumentaryCredit,andwithanychargesincurredbyyouoryourcorrespondentsinconnectionwiththistransferredCredit.4.Neitheryounoryourcorrespondentsshallberesponsiblefordescription,quantity,qualityorvalueofthemerchandise,shippedunderthetransferredDocumentaryCredit,norforthecorrectness,genuinenessofvalidityofthedocuments,norforanyothercausebeyondyourortheircontrol.5.TheoriginaladviceoftheCreditissubmittedtoyouherewithandweshallbegladifyouwillnotifythenewbeneficiaryatourexpenseby:□Airmail□BriefcablewithdetailstofollowbyairmailⅩFullcable/telexYoursfaithfullyFOR&ONBEHALFOF KENNYINTERNATIONALCO.LTD.HONGKONGAuthorizedSignatureTRANSFERREDCREDITFM:BANKOFEASTASIALIMITEDHONGKONGTO:BANKOFEASTASIAGUANGZHOUDD19AUG2003TEST…WITHOUTANYRESPONSIBILITYORENGAGEMENTONOURPARTATTHEREQUESTOFFIRECRACKERS&FIREWORKSIMP.&EXP.CORP.235XXROAD,GUANGZHOU,WEHEREBYTRANSFERPARTOFTHEL/CNOGH9136127LCNO.GH9136127DATED13AUGUST2003UNDEROURTRANSFERREF1510T03826T1TOBANKOFEASTASIAGUANGZHOUASFOLLOWS:EXPIRYDATE:2003.10.22ATTHECOUNTEROFBEAHONGKONGTRANSFEROR:BANKOFEASTASIALIMITEDHONGKONGTRANSFEREE:BANKOFEASTASIAGUANGZHOUCURR.AMOUNT:USD56,400.00AMOUNTSPECI:NOTEXCEEDINGAVAILABLEWITHBANKOF:WITHBEAHONGKONGBYPAYMENTDRAFTSAT:ATSIGHTDRAWNON:BEAHONGKONGPARTIALSHIPMENT:ALLOWEDTRANSSHIPMENT:ALLOWEDTRANSPORTFROM:HONGKONGTRANSPORTTO:GUANGZHOULATEST:2003.10.22GOODSDESCRIP:ASPERS/CNO.89765CONTAINERSCIFMONTEVIDED2500KGSUSD2.4/KGTOTAL:USD60,000DOCUMENTS:-INVOICEIN4COPIESEVIDENCINGFOBINSURANCE/FREIGHTVALUESSEPARATELY-INSURANCEPOLICYORCERTIFICATEINDUPLICATECOVERING110%OFINVOICEAMOUNT,COVERINGALLRISKS-FULLSETOFCLEAN“ONBOARD”OCEANBILLSOFLADINGMADEOUTTOORDER,NOTIFY:GERADONOCETTIMARKED“FREIGHTPAID”-PACKINGLISTIN1COPY ADD.CONDITION:-Anyalterations/amendmentstotheCreditwhichmaybesenttouswillbepassedontoyouforyournotificationtothenewbeneficiary.-Neitheryounoryourcorrespondentsshallberesponsiblefordescription,quantity,qualityorvalueofthemerchandise,shippedunderthetransferredDocumentaryCredit,norforthecorrectness,genuinenessofvalidityofthedocuments,norforanyothercausebeyondyourortheircontrol.-TheoriginaladviceoftheCreditissubmittedtoyouherewithandweshallbegladifyouwillnotifythenewbeneficiaryatourexpensebyFullcableCHARGES:REIMBBANK:BANKOFEASTASIAHONGKONGCONFIRMATION:INSTRUCTPAY:THISCREDITISSUBJECTTOUCPICCPUBL.500,NOMAILCONFIRMATIONWILLFOLLOWOTHERTERMSANDCONDITIONS:-NOTWITHSTANDINGANYINSTRUCTIONSTOTHECONTRARYTHATAPPEARINTHEFOREGOINGCREDIT,DOCUMENTSTOGETHERWITHDRAFTSUNDERTHISTRANSFEROFCREDITMUSTBEPRESENTEDTOBEAHONGKONGINONELOTTOARRIVENOTLATERTHAN22OCT2003FORSUBSTITUTIONDOCUMENTSBYTHEFIRSTBENEFICIARY.-DOCUMENTSARETOBEPRESENTEDTHROUGHYRBANKERANDARESUBJECTTOFINALACCEPTANCEBYTHECREDITISSUINGBANKORCONFIRMINGBANK.-PAYMENTWILLBEMADEINACCORDANCEWITHTHEPRESENTINGBANK'SINSTRUCTIONAFTEROURRECEIPTOFFUNDSFROMTHEISSUINGBANK.-THEPRESENTINGBANKMUSTQUOTEOURTRANSFERREF.NO.1510T03826T1ONTHEIRCOVERINGLETTERWHENPRESENTINGTHEDOCUMENTSTOUSFORSUBSTITUTIONOFDOCUMENTSBYTHEFIRSTBENEFICIARYWHORESERVESTHERIGHTTOCLAIMANYLOSSESSHOULDTRANSFEREEISSUINGBANKDIRECTLYUNLESSTHETRANSFERORFAILSTOSUBMITTHEIROWNDOCUMENTSUPONFIRSTDEMANDBYTHEBANKDESIGNATEDABOVE.-ALLDOCUMENTSEXCEPTDRAFTSANDINVOICESMUSTNOTSHOWTHEVALUEANDUNITPRICEOFGOODSUNLESSOTHERWISESTIPULATEDONTHECREDIT.THISTRANSFEROFCREDITISSUBJECTTOUCPCURRENTLYINFORCEATTIMEOFISSUANCEOFTHEORIGINALCREDIT. BANKOFEASTASIALIMITEDHONGKONG 十、请撰写一篇2000字左右的小论文，把三种方式（汇款、托收、信用证）进行对比，探讨各自的优劣势以及在实践中我们应该如何来选择结算方式。（不得少于两页纸）通过15天的国际结算实验课的学习，让我们更加了解了国际结算的三种方式汇款、托收、信用证。在实验的过程中，我们看到了汇款、托收、信用证这三种方式的各自的有点和缺点，在对外贸易当中，选择正确的结算方式是很重要的。接下来我们就来仔细的分析一下国际结算中的最常用的三种结算方式。一、汇款、托收、信用证的含义：1、汇款：也称国际汇兑或国外汇兑，是汇款人或债务人通过本国银行运用各种结算工具将款项付给国外收款人的一种结算方式，属于顺汇。2、托收：是债权人(出口商)提交凭以收款的金融票据或商业单据，委托银行（出口国银行）通过其在国外的分行或代理行向债务人（进口商）收取款项的一种国际结算方式。3、信用证：是银行作出的有条件的付款承诺。它是开证银行根据申请人（进口商）的要求和指示作出的在满足信用证要求和提交信用证规定的单据的条件下，向第三者（受益人、出口商）开立的承诺在一定期限内支付一定金额的书面文件。二、汇款、托收、信用证的基本当事人：1、汇款：汇款业务一般有4个基础当事人：汇款人、汇出行、汇入行和收款人。2、托收：托收业务的基本当事人：委托人、托收行、代收行和付款人。3、信用证：信用证业务的基本当事人：申请人、开证行、通知行、受益人、议付行、被指定银行、保兑行。三、在结算过程中使用的汇票的比较：1、汇款方式在结算过程中汇票的使用：按照汇款使用的支付工具不同，汇款可分为电汇、信汇、票汇三种。其中汇票只有在票汇过程中使用，而且通常采用的是银行即期汇票。2、托收方式在结算过程中汇票的使用：根据托收时是否向银行提交货运单据，托收分为光票托收和跟单托收两种。光票托收是指不附带商业单据的金融票据的托收，是委托人向银行提交凭以收取款项的金融票据，常见的光票有银行汇票、本票、支票、旅行支票和商业汇票等。其中的汇票，在期限上也应有即期和远期两种，但在实际业务中，由于一般金额都不太，使用即期汇票较多。3、信用证方式在结算过程中汇票的使用：按照使用信用证金额的方式，分为四种信用证：即期付款信用证、延期付款信用证、承兑信用证、议付信用证。即期付信用证可要求提交汇票或不要求提交汇票，提交时采用的是即期汇票。延期付款信用证不要求提交汇票。承兑信用证要求提交汇票，采用的是远期汇票。议付信用证可要求提交汇票或不要求提交汇票，提交时采用即期或远期汇票均可。四、结算过程中业务流程的比较：1、汇款：汇款结算传统方式主要有三种：信汇、票汇和电汇。（1）信汇业务流程：①汇款人填写信汇汇款申请书，交款付费给汇出行②汇款人取回信汇回执③汇出行制作信汇委托书或支付委托书经过两人双签，邮寄汇入行。④汇入行收到信汇委托书或支付委托书，核对签字无误后，将信汇委托书的第二联及第三四联收据正副本一并通知收款人。⑤收款人凭收据取款。 ⑥汇入行借记汇出行帐户，取出头寸，解付汇款给收款人⑦汇入行将借记付讫通知书寄给汇出行，通知它汇款解付完毕（2）票汇的业务流程：①汇款人填写票汇汇款申请书，交款付费给汇出行②汇出行开立一张以汇入行为付款人的银行即期汇票交给汇款人。③汇款人将汇票寄给收款人。④汇出行将汇票通知书寄汇入行。⑤收款人提示银行即期汇票给汇入行要求付款。⑥汇入行借记汇出行帐户，取出头寸，解付汇款给收款人⑦汇入行将借记付讫通知书寄给汇出行，通知它汇款解付完毕（3）电汇的业务流程：①汇款人填写电汇汇款申请书，交款付费给汇出行；②汇款人取回电汇回执③汇出行发出加押电报给汇入行，委托汇入行解付汇款给收款人④汇入行收到电报，核对密押无误后，缮制电汇通知书，通知收款人收款⑤收款人收到通知书后，在收款联上盖章，交汇入行。⑥汇入行借记汇出行帐户，取出头寸，解付汇款给收款人⑦汇入行将借记付讫通知书寄给汇出行，通知它汇款解付完毕2、托收：托收分为光票托收和跟单托收两种方式。（1）光票托收的业务流程①买卖双方在合同中规定采用光票托收方式结算有关款项；②出口人开立汇票，交付托收行委托其代收货款；③托收行把托收申请书交给代收行；④如果是即期汇票，托收行向进口人提示汇票；如果是远期汇票，托收行向进口人提示汇票并要求对方办理承兑；⑤进口人付款；⑥代收行扣除有关费用及报酬后，把货款交给托收行；⑦托收行扣除有关费用后，把货款交给出口人，托收完毕。（2）跟单托收的业务流程：跟单托收又分为即期付款单、远期付款交单和承兑交单三种方式。A.即期付款单的业务流程：①买卖双方在合同中规定采用即期付款交单方式结算货款;②出口人发运货物后缮制有关单据，开立即期汇票，交付托收行委托代收货款;③托收行把托收委托书、托收单据交给代收行④代收行向进口人提示汇票;⑤进口人付款赎单，提取货物;⑥代收行扣除有关费用及报酬后把货款交给托收行;⑦托收行扣除有关费用及报酬后把货款交给出口人，托收完毕。B.远期付款交单的业务流程： ①买卖双方在合同中规定采用远期付款交单方式结算货款;②出口人发运货物后，缮制有关单据，开立远期汇票交付托收行办理远期付款托收;③托收行把托收委托书及托收单据交给代收行;④代收行向进口人提示远期汇票，进口人承兑后把汇票交转代收行;⑤汇票到期日代收行再次提示汇票，进口人付清货款换取单据;⑥代收行扣除有关费用及报酬后将货款交给托收行;⑦托收行扣除有关费用及报酬后将货款交给出口人，远期付款托收即告完毕。C.承兑交单的业务流程：①买卖双方在合同中规定采用承兑交单方式结算货款;②出口人开具远期汇票，连同货运单据交付托收行;③托收行把托收委托书及单据交给代收行;④代收行向进口人提示远期汇票，进口人承兑后取得货运单据提货;⑤汇票到期日代收行再度提示汇票，进口人支付货款;⑥代收行扣除有关费用及报酬后把货款交给托收行;⑦托收行扣除有关费用及报酬后把货款交给出口人，承兑交单托收完毕。3、信用证(1)开证申请人根据合同填写开证申请书并交纳押金或提供其他保证，请开证行开证。(2)开证行根据申请书内容，向受益人开出信用证并寄交出口人所在地通知行。(3)通知行核对印鉴无误后，将信用证交受益人。(4)受益人审核信用证内容与合同规定相符后，按信用证规定装运货物、备妥单据并开出汇票，在信用证有效期内，送议付行议付。(5)议付行按信用证条款审核单据无误后，把货款垫付给受益人。(6)议付行将汇票和货运单据寄开证行或其特定的付款行索偿。(7)开证行核对单据无误后，付款给议付行。(8)开证行通知开证人付款赎单。五、结算过程中各当事人的风险比较：1、汇款（1）对出口商来说，如果能争取到预付货款方式对其极为有利，但如果是货到付款方式，只要发运了货物就很难对进口商品进行有效控制。在此情形下，出口商能否收到货款则完全取决于进口商的商业信用，如果进口商不守信用，出口商最终可能会面临钱货两空的风险。（2）对进口商而言，争取货到付款方式有利，反之，如果采用预付货款方式，风险加大。2、托收(1)出口商面临的风险①进口商的资信较差而造成拒付。这种情况主要是发生在出口商并不完全掌握进口商的资信和经营作风情况下,形成了出口商委托方与进口商代理方之间的信息非对称。②因进口国政治或经济原因造成的拒付。进口国所处国家的政治经济风险通常也会影响进口商的对外支付。③发货后进口地的货价下降，进口 商不愿意付款赎单或承兑取单，就借口要求减价。④进口商因破产或倒闭而无力支付货款。（2）进口商面临的风险：进口商可能会面临付款后所提取的货物与合同不符的问题。这时所面临的风险就具体表现为出商因欺诈行为(主要是以虚假单据)骗取进口商付款;出口商以残次货物骗取进口商付款。3、信用证：信用证结算方式的使用对进出口双方都是相对安全的，但是这并不意味着使用信用证方式结算就没有风险。相对来说，信用证是一种对进口商有利，而对于出口商，则要其承担较多风险的一种结算方式。出口方承担的风险具体有：(1)“软条款”的风险①国际贸易术语选择中软条款的设置。这是信用证中常见软款之一。买方可以根自己的意图决定是否派船和派船时间,致使卖方无法主动完成交货,不能按时收汇。同样，卖方在交货、收汇等方面受控于买方。如果接受信用证中出现此类款,在履约过程中就会极难作,其付款的主动权完全被开证申请人及开证行控制。②对信用证生效附条件软条款的设置。即在信用证中规定暂不生效条款,待某条件成就时信用证方生效。这种信用证变成了变相的可撤销信用证,使开证行的责任处于不稳定状态,从而对出口商极为不利。③“客检条款”的设置。即在信用证中规定向银行交单的检验证书必须由买方指定的检验机构或检验人员签发。这种条款使卖方受到极大牵制,如果买方指定的检验机构或检验人员借故不签发检验证书,卖方冒险发货,银行就会因为单证不符拒绝付款;如果卖方不发货,就会被买方以货物质量有问题不能按时交货追究违约责任。(2)被骗的风险①进口方伪造信用证。进口方窃取银行已印好的空白格式信用证,或与已倒闭或濒临破产银行的职员恶意串通开出信用证,或将过期失效的信用证恶意涂改等,引诱出口方发货,以骗取货物,使出口方货款两空,损失惨重。②进口方不按合同规定开立信用证。信用证是银行根据进口方的要求或指示开立的,信用证的条款应与合同条款一致。但在实际业务中,进口方不依照合同开证,从而使合同的执行发生困难,或使出口方违反合同规定,遭致额外损失。(3)被拒付的风险由于信用证运作的独立性,使一些进口商有机可乘,利用信用证只处理单据而不涉及货物的特点,当货物市场价格变化对自身不利时,在单据中挑毛病,以达到降价、减价、迟付、少付的目的。资信欠佳的开证行也往往站在其客户的立场,挑剔单据,以非实质性问题拒付,帮助客户达到目的。这时,出口商就会面临不能安全及时收汇的风险。(4)转让信用证风险如果供货商在转让信用证下交单时作到了单证相符,但中间商换单时造成单证不符而被原始开证行拒付,这一收汇风险实际上由供货商承担了。从资金占用角 度讲,由于转让行不承担独立验单付款责任,中间商与买方之间在合同执行过程中所产生的商品资金占压实际上也由供货商承担了。因此,转让信用证对供货方十分不利,它承担着收汇和资金占用双重风险。六、三种结算方式在实际中的适用性：1、汇款的适用性汇款的优点在于手续简便、费用低廉。缺点是风险大，资金负担不平衡。因为以汇付方式结算，可以是货到付款，也可以是预付货款。如果是货到付款，卖方向买方提供信用井融通资金，而预付货款则买方向卖方提供信用并融通资金。不论哪一种方式，风险和资金负担都集中在一方。由于汇款业务的资金负担和风险集中在付款方，因此在我国大多用于支付预付款或尾款，在国际结算中所占份额不大。而在在发达国家之间，由于大量的贸易是跨国公司的内部交易，而且外贸企业在国外也有可靠的贸易伙伴和销售网络，因此汇款仍然是主要的结算方式之一。2、托收的适用性托收方式对买方比较有利，费用低，风险小，资金负担小，甚至可以取得卖方的资金融通。对卖方来说，即使是付款交单方式，因为货已发运，万一对方因市价低落或财务状况不佳等原因拒付，卖方将遭受来回运输费用的损失和货物转售的损失。托收在欧美等商业信用较好的地区较为普及，而在亚太地区相对使用较少。我国外贸企业以托收方式出口，主要采用付款交单方式，并应着重考虑三个因素：商品市场行情，进口方的资信情况即经营作风和财务状况，以及相适应的成交金额。其中特别重要的是商品的市场行情。因为市价低落往往是造成经营作风不好的商人拒付的主要动因。市价坚挺的情况下，较少发生拒付，且即使拒付，我方处置货物也比较方便。我国外贸企业一般不采用承兑交单方式出口。在进口业务中，尤其是对外加工装配和进料加工业务中，往往对进口料件采用承兑交单方式付款。3、信用证的适用性与汇款和托收方式相比，信用证由于银行的介入使得银行信用取代了商业信用，出口商只要提供符合条件的单据就能取得货款，而进口商只要付款就可取得代表货物所有权的单据，买卖双方的风险都大大降低。长期以来，信用证一直是国际贸易结算中最为常用的方式。但随着世界经济一体化的推进，这种局面也在悄悄地发生变化。尽管信用证在我国和亚太地区的国际结算中依然保持着统治地位，但是在欧美等发达国家和地区，受到新兴国际结算方式的冲击，信用证结算的比例已经大幅下降。尤其是欧盟内部，信用证业务所占的份额很小，有“夕阳业务”之称。总结：通过这次的实验学习，让我们很好的了解了国际结算中的三种结算方式。也让我们知道，英语对我们专业的重要性，这次的实训让我们将理论知识与实践结合了起来，对我们日后从事这方面的工作有一点的启发。 课程设计成绩评定表姓名黄金苗专业班级国贸2101班课程设计题目：课程设计答辩或质疑记录：成绩评定依据：最终评定成绩（以优、良、中、及格、不及格评定）指导教师签字：日期：2012.06.10
此文档下载收益归作者所有
