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1、实验项目二结算方式 班级：_ 姓名：_ 学号：_实 验 报 告阶段三：信用证一、 实验目的1、 跟单信用证处理流程。2、 掌握UCP600对信用证业务处理的规定。3、 开证申请书的审核。4、 根据开证申请书进行开证，缮制MT700。5、 掌握信用证的审证要求。二、 实验内容1、 开证行审核开证申请书。2、 开证行缮制SWIFT格式信用证。3、 根据贸易合同审核信用证三、 实验步骤（一） 开证申请书的审核（二） SWIFT开证（三） 信用证的审核四、 实验要求1、 开证行审核开证申请书。2、 开证行缮制SWIFT格式信用证。3、 根据贸易合同审核信用证开证行审核开证申请书。4、 开证行缮制SWI
2、FT格式信用证。5、 根据贸易合同审核信用证五、 实验小结（一） 开证申请书的审核2003年5月10日，CHINA IMP. & 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。 (1)申请人公司CHINA IMP. & EXP. CORP. GUANGDONG(2)受益人公司PHILIPS HONG KONG LIMITED(3)通知行是否已由申请人指定否(4)信用证到期地点和时间July 30, 2003、HONG KONG(5)受益人开立汇票的要求draft drawn at your option, on us
3、/you or your correspondent at sight for 100% of the invoice value accompanied by the documents.(6)单据种类、份数、要求Signed commercial invoice in 4 copies indicating L/C No. and Contract No.Clean Air WayBill consigned to your bank marked Freight Collect showing this L/C No. and notify the applicant with full
4、 address.Packing list/weight memo in 4 copies.Certificate of quality in 4 copies issued by the manufacturersCertificate of origin in 3 copies issued by the Chamber of Commerce in the country of OriginBeneficiarys copy of cable to the accountees advising shipment immediately after shipment made.(7)货物
5、装运港、目的港、最迟装船期由Shipment From AMSTERDAM、装运至To GUANGZHOU不迟于Latest: July 15,2003(8)能否分运,能否转运能(9)银行费用由哪方支付中国广州以外的一切银行费用由受益人负担。All banking charges outside Guangzhou, China are for beneficiarys account.(10)交单期Documents must be presented within 15 days after the date of issuance of the shipping document(s)
6、but within the validity of the credit.(11)开证行处理信用证业务的依据是什么UCP600(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、能力方方面文件。售汇、授信。对外开征相当于同意对申请人售汇；一般将对外开证视同贷款，谨慎审核信用额度。核实开证申请人提交保证金或抵押品APPLICATION FOR IRREVOCABLE DOCUMENTARY CREDIT致：中国银行广东省分行 6、LC NO.230BS-4532227、8、TO: BANK OF CHINA, GUANGDONG BRANCH9、 日期： DATE：MAY 10, 2
7、003 兹请贵行以 信开 电开按下述项目开立不可撤销信用证Please issue by airmail/cable an irrevocable letter of credit as follows有效期Expiry Date: July 30, 2003在受益人所在国In the beneficiarys country申请人APPLICANT(Name & Address)CHINA IMP. & EXP. CORP. GUANGDONGINTERNATIONAL BUILDING, DONGFENGXI RD.,GUANGZHOU,P.R. CHINA TEL:89676777受益人
8、Beneficiary(Name & Address)PHILIPS HONG KONG LIMITEDCS/BUSINESS COMMUNICATION SYSTEM26/F, HOPEWELL CENTRE, 17 KENNEDY RDHONG KONG TEL:8215888/8215688通知行（如未填写贵行可自选）ADVISING BANK(IF BLANK, AT YOUR OPTION)金额Amount(in figures and words)USD77,495.79 SAY U.S. DOLLARS SEVENTY SEVEN THOUSAND FOUR HUNDRED NI
9、NETY FIVE AND CENTS SEVENTY NINE ONLY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。Available by draft drawn, at your option, on us/you or your correspondent at sight for 100% of the invoice value accompanied by the following documents.商业发票一式 份标明信用证号码和合同号码。Signed commercial invoice in 4 copies
10、indicating L/C No. and Contract No.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 。Full set of clean on board OCEAN BILLS OF LADING /FORWARDING AGENTS RAILWAY CARGO RECEIPTS made out to order and endorsed in blank, marked FREIGHT PREPAID/FREIGHT TO COLLECT and notify .洁净航空提单以贵行为收货人注明“运费付讫/运费待收
11、”及列明信用证号码并通知开证申请人。Clean Air WayBill consigned to your bank marked Freight Collect showing this L/C No. and notify the applicant with full address.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。Insurance policy/certificate incopies blank endorsed, forpct of the CIF value
12、showing claims payable at destination in the same currency as the draft and covering: Institute Cargo Clauses(A/B/C), Institute War Clauses and Institute S.R.C.C.Clauses装箱单或重量单份 Packing list/weight memo in 4 copies.由出具之品质证份 Certificate of quality in 4 copies issued by the manufacturers由出具之产地证份 Certi
13、ficate of origin in 3 copies issued by the Chamber of Commerce in the country of OriginBeneficiarys copy of cable to the accountees advising shipment immediately after shipment made.装运货物Covering shipment of :COMPONENTS FOR SOPHO-S 451482-155200 QUANTITY: 1 LOT FCA AMSTERDAM由Shipment From AMSTERDAM装运
14、至To GUANGZHOU不迟于Latest: July 15,2003分批装运Partial Shipments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）。OTHER TERMS AND CONDITIONS(These shall prevail over all printed terms in case of any apparent conflict)中国广州以外的一切银行费用由受益人负担。All banking charges outside
15、 Guangzhou, China are for beneficiarys account.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。Documents must be presented within 15 days after the date of issuance of the shipping document(s) but within the validity of the credit. 开证申请人签章Stamp & Signature of Applicant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Subject to UCP
16、ICC prevailing revision）。 （二） SWIFT开证中国银行广东省分行接受CHINA IMP. & EXP. CORP. GUANGDONG开证申请，于次日采用SWIFT对外开立信用证。MT700报文格式MT700 CUSTOMER TRANSFER: 40A Form of Documentary Credit: 20 Documentary Credit Number: 31C Date of Issue: 31D Date and Place of Expiry: 51a Applicant Bank: 50 Applicant: 59 Beneficiary: 3
17、2B Currency Code, Amount: 39A Percentage Credit Amount Tolerance: 41A Available WithBy: 42C Drafts at:42A Drawee: 43P Partial Shipments: 43T Transshipment: 44A Loading on Board/Dispatch/Taking Charge: 44B For Transportation to: 44C Latest Date of Shipment: 45A Description of Goods and/or Services: 4
18、6A Documents Required: 47A Additional Conditions:71B Charge: 48 Period for Presentation: 49 Confirmation Instructions:53A Reimbursement Bank-BIC:78 Instructions to the Paying/Accepting/Negotiating Bank :57a “Advise Through” Bank:40A IRREVOCABLE : 20:31C MAY 11, 2003:31D July 30, 2003 In the benefici
19、arys country:51a :50 CHINA IMP. & EXP. CORP. GUANGDONG INTERNATIONAL BUILDING, DONGFENGXI RD., GUANGZHOU,P.R. CHINA :59 PHILIPS HONG KONG LIMITED CS/BUSINESS COMMUNICATION SYSTEM 26/F, HOPEWELL CENTRE, 17 KENNEDY RD ,HK :32B USD77,495.79:39A:41A:42C DRAFT AT SIGHT FOR FULL INVOICE VALUE :42A BANK OF
20、 CHINA, GUANGDONG BRANCH:43P ALLOWED:43T ALLOWED:44A AMSTERDAM 44B GUANGZHOU :44C July 15,2003:45A:46A +Signed commercial invoice in 4 copies indicating L/C No. and Contract No. +Clean Air WayBill consigned to your bank marked Freight Collect showing this L/C No. and notify the applicant with full a
21、ddress. +Packing list/weight memo in 4 copies. +Certificate of quality in 4 copies issued by the manufacturers+Certificate of origin in 3 copies issued by the Chamber of Commerce in the country of Origin+Beneficiarys copy of cable to the accountees advising shipment immediately after shipment made:4
22、7A:71B All banking charges outside Guangzhou, China are for beneficiarys account. :48 Documents must be presented within 15 days after the date of issuance of the shipping document(s) but within the validity of the credit.:49 53A:78:57a（三）根据合同审核信用证根据合同审核信用证并找出问题条款SALES CONFIRMATIONNO. ST07-016DATE:
23、AUG. 08, 2007SIGNED: NANJING CHINATHE BUYERS: JAE AND SON PAPER COMPANY 203 LODIA HOTEL OFFICE 1546, DONG-GU,BUSAN, KOREA THE SELLERS: ZHEJIANG JINYUAN IMPORT AND EXPORT CO. LTD.118 XUEYUAN STREETHANGZHOU, P.R. CHINATEL: 86-571-86739000This contract is made by the seller; whereby the buyer agrees to
24、 buy and the seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below:1. COMMODITY: UNBLEACHED KRAFT. UNIT PRICE： USD390.00 PER METRIC TON, CFR BUSAN, KOREA TOTAL QUANTITY: 100 METRIC TONS, 10% ARE ALLOWED. TERMS OF PAYMENT: BY IRREVOCABLE L/C 90 DAY
25、S AFTER B/L DATE.2. TOTAL VALUE: USD 39 000.00 （SAY US DOLLARS THIRTY NINE THOUSAND ONLY， 10%MORE OR LESS ALLOWED）3. PACKING: To be packed in strong wooden case (s), suitable for long distance ocean transportation.4. SHIPING MARKS: The seller shall mark each package with fadeless paint the package n
26、umber, gross weight, measurement and the wording:“KEEP AWAY FROM MOUISTURE”, “HANDLE WITH CARE”, etc, and the shipping mark: ST07-016 BUSAN KOREA5. TIME OF SHIPMENT: BEFORE SEP. 30, 2007.6. PORT OF SHIPMENT: MAIN PORTS OF CHINA.7. PORT OF DESTINATION: BUSAN, KOREA.8. INSURANCE: To be covered by the
27、buyer.9. DOCUMENTS:+ Signed invoice in 3 copies indicating L/C No. and Contract No.+ Full set (3/3) of clean on board ocean Bill of lading marked “freight prepaid” made out to order blank endorsed notifying the applicant+ Packing list/weight list indicating quantity/gross and net weight+ Certificate
28、 of origin in 3 copies+ No solid wood packing certificate issued by manufacturer10. OTHER CONDITIONS REQUIRED IN L/C: + All banking charges outside the opening bank are for beneficiarys a/c. + Do not mention any shipping marks in your L/C. +Partial shipment and transshipment allowed.11. REMARKS:The
29、last date of L/C opening: 20 August, 2007.国外来证如下：BANK OF KOREA LIMITED, BUSANMT700 CUSTOMER TRANSFER: 27 Sequence of Total:40A Form of Documentary Credit: 20 Documentary Credit Number: 31C Date of Issue: 31D Date and Place of Expiry: 50 Applicant: 59 Beneficiary: 32B Currency Code, Amount: 41D Avail
30、able WithBy: 42C Drafts at:42A Drawee: 43P Partial Shipments: 43T Transshipment: 44E Port of Loading: 44F Port of Discharge: 44C Latest Date of Shipment: 45A Description of Goods and/or Services: 46A Documents Required: 47A Additional Conditions:71B Charge: 48 Period forPpresentation: 49 Confirmatio
31、n Instructions:78 Instructions to the Paying/Accepting/Negotiating Bank :27_1/1_:40A_IRREVOCABLE_:20_S100-108085_:31C_070825_:31D_070928_APPLICANTS_COUNTRY_:50_JAE_AND_SON_PAPER_COMPANY_203 LODIA HOTEL OFFICE 1546, DONG-GU, _BUSAN, KOREA_ :59_ ZHEJIANG JINYUAN IMPORT AND EXPORT CO. LTD._118 XUEYUAN
32、STREET_ HANGZHOU, P.R. CHINA_ TEL: 86-571-86739000_:32B_HKD39000,00_:41D_ANY_BANK_IN_CHINA_BY_NEGOTIATION_:42C_DRAFTS_AT_90_DAYS_AFTER_SIGHT_FOR_FULL_INVOICE_VALUE_:42A_BANK_OF_KOREA_LTD.,_BUSAN_:43P_NOT_ALLOWED_:43T_NOT_ALLOWED_:44E_MAIN_PORTS_OF_CHINA_44F_MAIN_PORTS_OF_KOREA_:44C_071031_:45A_COMMO
33、DITY:_UNBLEACHED_KRAFT_U/P:_HKD390,00/MT_TOTAL:100MT100%_ARE_ALLOWED_PRICE_TERM:_CIF_BUSAN_KOREA_COUNTRY_OF_ORIGIN:_P.R._CHINA_PACKING:_STANDARD_EXPORT_PACKING_SHIPPING_MARKS:_ST07-016,_BUSAN_KOREA_:46A_+COMMERCIAL_INVOICE_IN_3_COPIES_INDICATING_L/C_NO._AND_CONTRACT_NO._ST07-016_+FULL_SET_OF_CLEAN_O
34、N_BOARD_OCEAN_BILL_OF_LADING_MADE_OUT_TO_ORDER_AND_BLANK_ENDORSED,_MARKED_FREIGHT_TO_COLLECT_NOTIFYING_THE_APPLICANTLIST. _+PACKING_LIST/WEIGHT_LIST_IN_3_COPIES_INDICATING_QUANTITY/GROSS_AND_NET_WEIGHTS_:47A_ALL_DOCUMENTS_ARE_TO_BE_PRESENTED_TO_US_IN_ONE_LOT_BY_COURIER/SPEED_POST._ :71B_ALL_BANKING_
35、CHARGES_OUTSIDE_OF_OPENING_BANK_ARE_FOR_BENEFICIARYS_ACCOUNT._:48_DOCUMENTS_TO_BE_PRESENTED_WITHIN_21_DAYS_AFTER_THE_DATE_OF_SHIPMENT_BUT_WITHIN_THE_VALIDITY_OF_THE_CREDIT. :49_WITHOUT_:78_WE_HEREBY_UNDERTAKE_THAT_DRAFTS_DRAWN_UNDER_AND_IN_COMPLY_WITH_THE_TERMS_AND_CONDITIONS_OF_THIS_CREDIT_WILL_BE_
36、PAID_MATURITY._信用证存在的问题有：1.开证日期为07年8月25日，超过了最迟开证日期07年8月20日。2.信用证有效期为2007年9月28日，比最迟装运9月30早，不合理。3.信用证有效地点“APPLICANTS COUNTRY（开证申请人所在地）”错误，应为受益人所在地4.信用证金额“HKD39 000.00”错误，应为USD39 000.005.汇票付款期限“DRAFTS AT 90 DAYS AFTER SIGHT”错误，应为“90 DAYS AFTER B/L DATE.”。6.应为运行分运和分装7.合同中目的港为BUSAN,KOREA，而信用证为“MAIN PORTS
37、 KOREA”。8.最迟装运期071031错误，应为“BEFORE SEP. 30, 2007.”。9.单价HKD390.00/MT错误，应为USD390.00/MT10价格条款“CIF BUSAN KOREA“错误，既然保险有买方购买，开证行以外费用由受益人承担，其价格条款应为CFR价格。11.合同中不允许在信用证中显示运输标志，但信用证45A显示了12.信用证中提单条款的运费支付方式FREIGHT TO COLLECT 错误，由于价格条款是CFR，因此运费支付方式应为FREIGHT PREPAID13.根据合同，信用证漏开了“10% more or less of amount of the credit are allowed”条款，以及“no solid wood packing certificate issued by manufacturer”条款。第8页，共8页