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1、国际结算审单实务8/8/20211课程介绍国际结算实务主要包括各种结算工具和方式的具体运用和操作。其中跟单信用证结算方式是目前国际贸易结算的最主要方式。信用证结算业务环节多,涉及当事人复杂,尤其单证相符作为付款条件的特点,使得审证审单成为信用证业务的最重要环节。通过实务练习,巩固学生对信用证、单据知识的掌握,增强对结算业务的感性认识。实验操作结果评价与实践小结相结合评分标准:实验操作结果评价80%,实践小结20%8/8/20212金融学院实验目录知识准备实验一函开信用证下的审单练习实验二电开信用
2、证下的审单练习8/8/20213金融学院国际结算审单实务——知识准备信用证的概念:信用证是开证行根据申请人的指示,向受益人出具的,承诺在一定期限内,凭规定的单据,支付一定金额的书面保证文件。信用证的内容:信用证的内容总的可以分成五大部分来把握:基本条款,装运条款,货物条款,单据条款,以及其他条款。具体内容参见样式。8/8/20214金融学院单据的种类国际结算中的单据分为金融单据和商业单据。金融单据就是作为国际结算工具的三大票据,商业单据又分为基本单据(商业发票、运输单据、保险单据)和其他附属单据
3、(检验证、装箱单、重量单、尺码单、产地证、受益人证明等)8/8/20215金融学院审单标准(UCP600Article14)a.Anominatedbankactingonitsnomination,aconfirmingbank,ifany,andtheissuingbankmustexamineapresentationtodetermine,onthebasisofthedocumentsalone,whetherornotthedocumentsappearontheirfacetoco
4、nstituteacomplyingpresentation.b.Anominatedbankactingonitsnomination,aconfirmingbank,ifany,andtheissuingbankshalleachhaveamaximumoffivebankingdaysfollowingthedayofpresentationtodetermineifapresentationiscomplying.Thisperiodisnotcurtailedorotherwiseaf
5、fectedbytheoccurrenceonorafterthedateofpresentationofanyexpirydateorlastdayforpresentation.8/8/20216金融学院c.Apresentationincludingoneormoreoriginaltransportdocumentssubjecttoarticles19,20,21,22,23,24or25mustbemadebyoronbehalfofthebeneficiarynotlatertha
6、n21calendardaysafterthedateofshipmentasdescribedintheserules,butinanyeventnotlaterthantheexpirydateofthecredit.d.Datainadocument,whenreadincontextwiththecredit,thedocumentitselfandinternationalstandardbankingpractice,neednotbeidenticalto,butmustnotco
7、nflictwith,datainthatdocument,anyotherstipulateddocumentorthecredit.8/8/20217金融学院e.Indocumentsotherthanthecommercialinvoice,thedescriptionofthegoods,servicesorperformance,ifstated,maybeingeneraltermsnotconflictingwiththeirdescriptioninthecredit.f.Ifa
8、creditrequirespresentationofadocumentotherthanatransportdocument,insurancedocumentorcommercialinvoice,withoutstipulatingbywhomthedocumentistobeissuedoritsdatacontent,bankswillacceptthedocumentaspresentedifitscontentappearstofulfilthefunctionoftherequ