国际结算审单实务

学时数：4

（一）实验类型 验证性 （二）实验要求 必修 （三）实验目

了解掌握电开信用证标准格式、特点及审单注意点。 （四）实验内容

1、了解电开信用证基本格式和内容

2、熟悉电开信用证对单据基本要求和常见表达方式 3、按照审单标准及审单方法审核相关单据 4、填写审单记录卡 5、撰写实验小结

Practice One: Please examine the following docs. against the following L/C.

跟单信用证

Name of Issuing Bank Banko Binko Panama, Rep. of Panama Place and Date of Issue: Panama May 29.2002 Applicant: Imporiadores Electronicos S.A 147 Avenida San Jose Panama, Rep. of Panama Irrevocable Documentary credit Expiry Date and Place for Presentation of Documents Expiry Date: June 17 2002 Place of Presentation: Hongkong Beneficiary: Electronic Distributors 217 Des Voeux Road, Central No.1234 Advising Bank: Asian International Bank and Trust Co. Hongkong ×not allowed Partial shipments:□allowed □×not allowed Transhipment: □allowed □×Insurance covered by buyers □Hongkong Amount: Approximately USD.110,000.00 Credit available with Nominated Bank: Freely Negotiation □ by payment at sight; □ by deferred payment at; □ by acceptance of drafts at; × by negotiation □ Shipment as defined in UCP500 Article 46 From: Port of HongKong For transportation to Puerto Armuelles, Panama. Not late than June 9, 2002 Against the documents detailed here-in; × And Beneficiary’s draft(s) drawn on Banko Binko □Panama, Rep. of Panama Documents required: Signed Commercial Invoice Certificate of origin

Full set of clean “on board” ocean bills of lading consigned to transitarios Panama. Covering:

Televisions, VCRS, Video Recorder and spare parts of Japanese origin and 10,000 VHs cassettes of Chinese origin as per purchase order 1714-X CFR Puerto Armuelles, Panama, Incoterms 2000.

Drafts to be marked “Drawn under Banko Binko, Panama, Documentary Credit No.1234. Issued on May 29 2002 ”.

Documents to be presented within □ days after the date of shipment but within the validity of L/C We hereby issue…

Signature Banko Binko

Panama, Rep. of Panama

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Draft USD 122,500.00 At sight Pay to the order of Electronic Distributing Associates One hundred twenty-two thousand five hundred US Dollars only To: Banko Binko Panama Signature × × × Electronic Distributing Associates

Hongkong June 18, 2002 2 / 22

Electronic Distributing Associated

Invoice

Sold to: Importadora Electronisca S.A June 17.2002

Panama. Rep. of Panama Terms: Documentary Credit

Invoice No.741 purchase order No.1741 Packing Description Price 1 Container Televisions, VCRs, Video

Recorders USD 100,000.--- VHs cassettes FOB Factory Handling Freight Total C&F Panama

USD 5,500.--- USD 105,500.--- USD 150.--- USD 16.850.--- USD 122,500.---

Signature Electronic Distributing Associates Hongkong Consolicators Inc. as agents 原产地证明

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Consignor: Electronic Distributing Associates Hongkong Consolidators, Inc. as agents Consignee: Banko Binko Panama. Rep. of Panama Transport details: Ocean M/V Altemares Item, number, marks, number and type of packages, description of goods:

Container

Containing Televisions, VCRs, Video Recorders and spare parts and 100,000 VHs cassettes as per purchase order 1714

The undersigned authority certifies that the goods described above originate in the country shown above. Panamanian-----Hongkong Chamber of Commerce

Place and Date of Issue, name and signature of competent authority:

June 9,2002 Hongkong

Signature × × × Panamanian-Hong Kong Chamber of Commerce

No.Hk 764187 Certificate of Origin Country of Origin JAPAN Original 海运提单

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For multimodal transport or port to port shipment Shipper: Electronic Distributing Assoiates Hongkong Cosolidators. Inc.as agents Consignee: To order of Transitarios Panama Notify address(carrier not responsible for failure to notify): Importadora Electronica. S.A 147. Avenida San Jose Panama. Rep. of Panama Ocean Vessel: M/V Altamares Port of discharge: Puerto Armuelles, Panama Container No. No. and type of packages Gross weight(kg) Measurements(cbm) Marks and No. description of goods 1 Container TVs, VCRs, Spare parts

and Cassettes

Above particulars as declared by shippers

Total No. of containers/Packages Shippers declared value: received by the Carriers: 1 Freight and charge: Collect USD 16,800.00 Number of originals issued: 1 USD 122,500.00 Place and Date of Issue HongKong June 9.2002 Signature × × × XYZ Company as agents

Received from the carrier… Port of loading: HongKong Place of delivery(applicable only when document used for multimodal transport): Place of receipt (applicable only when document used for multimodal transport): Voyage No.59E Shipper’s reference: EDA-PA 4576 Carrier: LHR Lines 5 / 22

Practice Two: Please examine the following docs against the following L/C FROM: ROYAL BANK OF CANADA, PAYMENTS CENTRE, MONTREAL TO: BANK OF CHINA, JIANGSU BR. NANJING CHUNGKUO MT700 ISSUE OF A DOCUMENTARY CREDIT 27/ SEQUENCE OF TOTAL: 1/1

40A/ FORM OF DOCUMENTARY CREDIT: IRREVOCABLE 20/ DOCUMENTARY CREDIT NUMBER:178460M05501 31C/ DATE OF ISSUE 02/08/30

31D/ DATE AND PLACE OF EXPIRY: 02/10/15 THE PR OF CHINA 50/ APPLICANT:

EMVAL CREATION INC. 55 MOLIERE ST. MONTREAL, QUEBEC H2R IN7

59/ BENEFICIARY:

CHINA JIANGSU TEXTILES IMPORT AND EXPORT CORP. 23 MAFU STREET

NANJING, THE PR OF CHINA 210002 32B/ AMOUNT AND CURRENCY:

17280,00 CANADLAN DOLLAR 39B/ MAXIMUM CREDIT AMOUNT: MAXIMUM

41D/ AVAILABLE WITH…BY…ANY BANK BY NEGOTIATION 42D/ DRAWEE: ROYAL BANK OF CANADA TRADE SERVICE CENTRE TORONTO MONTREAL M5J 1J5 43P/ PARTIAL SHIPMENT: PERMITTED 43T/ TRANSHIPMENT: PERMITTED

44A/ LOAD ON BOARD/DISPATCH/TAKING IN CHARGE AT/FROM: THE PR OF CHINA

44B/ FOR TRANSPORTATION TO… MONTREAL QUEBEC CANADA 44C/ LATEST DATE OF SHIPMENT: 020930 45A/ DESCRIPTION OF GOODS:

S/C 02JC044 PRINTED FLANNELETTE 90CM 16000 METERS ASSORTED PRINTS, PRINTS

AS PER SALES CONTRACT AT CAD 1,08 PER METER COST, INSURANCE+FREIGHT MONTREAL QUEBEC CANADA

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46A/ DOCUMENTS REQUIRED:

+FULL SET CLEAN “ON BOARD” MARINE BILL OF LADING DATED NO LATER THAN SEPTEMBER 30 2002 MAEKED ‘FREIGH PREPAID’MADE OUT TO THE ORDER OF ROYAL BANK OF CANADA AND NOTIFY EMVAL CREATIONS INC 55 MOLIERE ST. MONTREAL QUEBEC H2R IN7 AND EVIDENCING SHIPMENT VIA WEST COAST VESSEL ONLY

+ ORIGINAL AND 2 COPIES OF MARINE INSURANCE POLICY OR CERTIFICATE COVERING ALL RISKS INCLUDING WAR RISKS AS PER CIC. DATED JAN. 1/81 FOR CIF VALUE PLUS 10PCT IN NEGOTIABLE FORM WITH LOSS PAYABLE TO ROYAL BANK OF CANADA IN MONTREAL CANADA + COMMERCIAL INVOICE + CANADA CUSTOMS INVOICE + PACKING LIST

+ COPY OF INSURANCE PREMIUM RECEIPT + COPY OF FREIGHT RECEIPT

+ BENEFICIARY’S CERTIFICATE STATING THAT ONE COPY OF INVOICE HAS BEEN SENT TO GORDON PACIFIC ENIERPRISES INC. +ORIGINAL OF EXPORT LICENCE 47/ ADDITIONAL CONDITONS:

CONTAINER SHIPMENT PERMITTED.

DOCUMENTS TO BE SENT BY COURIER OR REGISTERED AIRMAIL TO US.

A DISCRIPANCY FEE OF CAD 50.00 IS PAYABLE BY THE BENEFICIARY FOR EACH DRAWING PRESENTED WITCH DOCS NOT STRICTLY COMPLY WLTH THE TERMS OF THIS LETTER OF CREDIT. 48/ RERIOD FOR PRESENTATION:

DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFITER DATE OF TRANSPORT

DOCUMENTS BUT BEFORE EXPIRY DATE OF CREDIT.

72/ SENDER TO RECEIVER INFORMATION: PLEASE ADVISE BENEFICIARY IMMEDIATELY.

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Drawn under: Royal Bank of Canada, Payments Center, Montreal Irrevocable L/C No.: 178460M0501 Dated: Sept. 30, 2002 Inv. No. SU154427-6 Exchange for CAD 17280.00 Jiangsu Oct. 4, 2002 At sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of Bank of China Jiangsu Branch The sum of CANADIAN DOLLARS SEVENTEEN THOUSAND TWO HUNDRBD ONLY TO: ROYAL BANK OF CANADA TRADE SERVICE CENTRE TORONTO MONTREAL M5J 1J5 CHINA JIANGSU TEXTILES IMPORT AND EXPORT CORPORATION LIU JIN DUO General Manager

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CHINA JIANGSU TEXTILES IMPORT AND EXPORT CORP.23 MAFU STREET NANJING. THE PR OF CHINA 210002 INVOICE EMVAL CREATION INC.55 MOLIERE ST. Invoice Number: SU154427-6Z MONTREAL. QUEBEC H2R IN7 S/C No: 02JC044 Date of invoice: Sep.23.2002 From: The PR OF CHINA To: QUEBBC. CANADA L/C No:178460M05501 ISSUED BY: ROYAL BANK OF CANADA,PAYMENTS CENTRE,MONTREAL Marks and Numbers EMAL 02JC044/L071 MONTREAL TTL:32 Bales Description of Goods: 16000METERS COST,TNSURANCE+FREIGHT MONTREAL,QUEBEC,CANADA S/C 02JC044 PRINTED FLANNELETTE 90CM Total Amount ASSORTED PRINTS, PRINTS AS PER SALES CONTRACT CAD 17280.00 @CAD 1.08/M PACKED IN 32 BALES ONLY AS PER S/C No.02JC044 DESIGNS: BABY BLOCKS-BEAR 4000METERS HEART-BEAR 4000METERS ELEPHANT 4000METERS BLOCKS-STRIPE 4000METERS CHINA JIANGSU TEXTILES IMPORT AND EXPORT CORP. NANJING CHINA

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CERTIFICATE Nanjing EMVAL CREATIONS INC.55 MOLIERE ST., MONTREAL, QUEBEC H2R IN7 To whom it may concern: Re: invoice No: SU154427-6Z WE CERTIFY THAT: ONE COPY OF INVOICE HAS BEEN SENT TO GORDON PACIFIC ENTERPRISES INC. DATE:SEP.25.2002 CHINA JIANGSU TEXTILES IMPORT AND EXPORT CORPORATION NANJING,CHINA. SIGN. 10 / 22

1. Exporter(name, full address, country) CHINA JIANGSU TEXTILES IMPORT AND EXPORT, 23 MAFU STREET NANJING, THE PR OF CHINA 210002 ORIGINAL 3. Quota year 2002 NO.663210 4. Category No 32A 5. Consignee (name, full address, country) EMVAL CREATIONS INC., 55 MOLIERE ST., MONTREAL,QUEBEC H2R IN7 EXPORT LICENCE (Textile products) 6. Country of origin: 7. Country of destination CHINA MONTREAL 8. Place and date of shipment 9. Supplementary details Means of transport FROM THE PR OF CHINA TO MONTREAL QUEBEC, CANADA BY SEA DURING SEP AND OCT.2002 10. Marks and numbers –Number and Kind of 11. Quantity Packages-Description of Goods 2240KGS EMVAL S/C 02JC0044 PRINTED 02JC0044/LOT1 FLANNELETTE MONTREAL SU154427-6 TTL:32 BALES 12. FOB Value CAD16,076.00 PACKED IN 32BALES ONLY TTL: SAY TWO THOUSAND TWO HUNDRED KGS ONLY M.I.D NAME: DONGFENG PRINTING-DYEING MILL OF GUANGZHOU ADDR: NO.65 YAN LING DONG RD., CHANGZHOU CHINA CITY: CHANGZHOU TOTAL:16,076.00 CAD 13. CERTIFICATION BY THE COMPETENT AUTHORITY: the undersigned Certify that the goods described above have been charged against the quantitative limit established for the year shown in box NO.3 in respect the category shown in box No.4 by the provisions regulating trade in textile products with CANADA. 14 Competent authority(name, full address, country) Sep.25 2002 COMMISSION OF FOREIGN ECONOMIC RELATIONS & TRADE, JIANGSU PROVINCE signature EAST BEIJING ROAD, NANJING, CHINA × × × 11 / 22

THE PEOPLE’S INSURANCE COMPANY OF CHINA PREMIUM RECEIPT Date:Sep.30,2002 Received from CHINA JIANGSU TEXTILES IMP.& EXP.CORP. The sum of CANADIAN DALLARS ONE HUNDRED & 74% Being INVOICE NO.SU 154427-6 policy NO. NK08/0209576 THE PEOPLE’S INSURANCE CO.OF CHINA JIANGSU BRANCH CAD 100.74 signature x x x

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THE PEOPLE’S INSURANCE COMPANY OF CHINA

Head Office: BEIJING Established in 1949

INSURANCE POLICY

NVOICE NO. SU154427-6 ORIGINAL POLICY NO. NK08/02095576

THIS POLICY OF INSURANCE WITNESSES TRAT THE PEOPLE’S INSURANCE COMPANY OF CHINA

(HEREINAFTER CALLED THE COMPANY)

AT THE REQUEST OF CHINA JIANGSU TEXTILES IMPORT AND EXPORT CORP. TO THE ORDER OF ROYAL BANK OF CANADA HEREINAFTER CALLED “THE INSURED”AND IN CONSIDERATION OF THE AGREED PREMIRM PAID TO THE COMPANY BY THE INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS POLICY AS PER THE CLAUSED PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON MARKS & NOS As per Invoice No. SU154427-6 QUANTITY DESCRIPTION OF GOODS S/C 02JC044 PRINTED FLANNELETTE AMOUNT INSURED 30 BALES CAD19,000.-- TOTAL AMOUNT INSURED:CANADIAN DOLLARS NINETEEN THOUSAND ONLY. PREMIUM AS ARRANGED RATE AS ARRANGED PER CONVEYANCE S.S GANG JI 8189 SLG ON OR ABT as per B/L FROM CHINA PORT TO MONTREA, QUEBEC, CANADA

CONDITIONS:

COVERING ALL RISKS AS PER OCEAN MARINE CARGO CLAUSES(1/1/1981)

OF THE PEOPLE’S INSURANCE COMPANY OF CHINA.(ABBREVIATED AS I.C.C ALL RISKS). (WAREHOUSE TO WAREHOUSE CLAUSE IS INCLUDED) NUMBER OF ORIGINAL: ONE

IN THE EVENT OF ACCIDENT WHEREBY LOSS OR DAMAGE MAY RESULT IN A CLAIM UNDER THIS POLICY IMMEDIATE NOTICE APPLYING FOR SURVEY MUST BE GIVEN TO THE COMPANY’S AGENT AS MENTIONED HEREUNDER:

TOPLIS AND HARDING OF CANADA LID. 2190 BOULEVARO RENE LEVESQUE QUEST MONTREAL QUEBEC H3H JR6 CANADA Tel : (514) 933-3848

Telex: 05-25335 THE PEOPLE’S INSURANCE CO.OF CHINA CLAIM PAYABLE AT CHINA JIANGSU BRANCH DATE: SEP.30.2002 NANJING sign

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RAN-STAR INERNATIONAL CARGO SERVICE CO.LTD

FREIGHT RECEIPT

BOOKING NO: INVOICE NO: SU154427-6 VESSEL NAME: GANGJI 898 VOYAGE: V.0214 B/L NO: PSNJG0208 LOADING PORT: NANJING,CHINA DESTINATION: MONTREAL FREIGHT PREPAID:USD 800.38 PAN-STAR INT’L CARGO SERVICE CO.LTD AUTHORIZED SIGNATURE ISSUE DATE:SEPT.25.2002

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shipper CHINA JIANGSU TEXTILES IMPORT AND EXPORT CORPORATION Consignee TO THE ORDER Notify EMVAL CREATIONS INC.,55 MOLIERE ST.MONTREAL, QUEBEC H2R IN7 VESSEL/ VOYAGE/FLAG GANGJI 898 V.0214 PORT OF LOADING NANJING,CHINA BILL OF LADING NO.PSNJ0208 SU154427-6Z BORG INTERNATIONAL FREIGHT SERVICES INC PORT OF DISCHARGE MONTREAL, QUEBEC, CANADA PARTICULARS FURNISHED BY SHIPPER MARKS&NUMBERS EMVAL 02JC044/LOT1 MONTREAL TLL:32 BALES CONTAINER NO: KLFU1186170 SEAL NO:A22442 QUANTITY DESCRIPTION OF PACKAGES PACKAGES AND GOODS 32BALES S/C 02JC044 PRINTED FLANNELETTE SAY THIRTY TWO BALES ONLY GROSS WEIGHT MEASUREMENT 2204.00KGS 7.920M3 ON BOARD SEP.25.2002 FREIGHT PAYABLE AT: FREIGHT PREPAID ORIGINALS: 3 PLACE AND DATE OF ISSUE NANJING SEP.25 2002 SIGNATURE PAN-STAR INT’L CARGO SERVICE CO.LID AS AGENT FOR THE CARRIER: BORG INTERNATIONAL FREIGHT SERVICES INC.

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审单记录卡

Practice One : 16 / 22

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Practice Two: 18 / 22

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国际结算审单实务总结

指导 老师 评阅 意见 20 / 22

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