审证1

实训1：信用证

1.1 实训目的

通过实训，使学习者能够了解信用证各当事人与合同当事人之间的关系，掌握信用证各条款的内容，并能结合合同等文件对信用证进行分析和审核，从而了解在一笔贸易中，买方对卖方在单据方面的制作要求，以便作好制单工作的各种前期准备工作。

1.2 信用证简介

信用证（LETTER OF CREDIT）是一种书面文件。是一家银行（开证行）根据客户（申请人）的要求和指示，或以其自身的名义，向受益人开立的，在一定期限内凭规定的单据支付一定金额的书面承诺。《UCP 500》明确规定：“信用证方式下，各有关当事人处理的只是单据，而不是单据所涉及的货物、服务或其他行为”，明确了信用证交易的标的是单据。

信用证作为国际贸易货款结算中使用最广泛的支付方式之一，解决了买卖双方互不 信任的矛盾。目前，虽说欧美企业贸易额的90％是采用非信用证方式进行交易的，但我国企业使用的比例高达80％以上，而且由于信用证业务遵循严格的单单一致、单证相符原则，卖方为了得到货款，就需向银行提交信用证规定的各种单据，这使信用证对单据的要求相对托收和汇付来讲要严格得多，因此掌握信用证制单是对国际商务单证工作人员的一种最基本的工作能力要求。

1.3 信用证审证要点：

从开立方式来看，信用证有信开本和电开本两种。信开本信用证因传递速度较慢且要使用印鉴，极易被国际诈骗团伙伪造，目前使用较少；电开本信用证主要采用电报（CABLE）、电传（TELEX）或SWIFT等电讯方式开立，有简电本信用证、全电本信用证和SWIFT信用证之分。简电开信用证必须要附上简电证实书才是有效的。而采用SWIFT信用证，传递速度快且成本较低，并且不会被伪造，故被银行广泛使用。

信用证是根据买卖合同开立的，一经开出，便不再受合同的约束而成为一项独立文件。若信用证内容与合同不符，就可能使卖方失去在交易磋商中力争的利益。所以卖方对信用证的审核就显得非常重要。

审核信用证是银行和出口企业共同承担的任务，其中银行主要负责鉴别信用证的真伪，通常由通知行负责进行审核；而出口企业则是将信用证条款与合同条款逐项逐句进行对照，从而审核信用证的内容与买卖合同条款是否一致，若不一致就要求开证申请人进行修改。

出口企业主要是从以下几点进行审核的： 1）对照买卖合同条款，审核信用证是否为“不可撤销”；开证申请人、受益人名址是否正确；商品名称、规格、包装等，商品数量、金额大小写、货币种类是否与合同相符；；付款期限是否合理等等。

2）审核运输路线、分批装运和转运以及运输工具的要求、装运期限的规定等。 3）审核信用证所要求单据的种类、份数及填制要求是否是我方能够办到的。

4）关于银行费用的支付，一般应由开证申请人承担，但目前大多信用证都规定开证行之外的费用由受益人承担。 5）找出信用证中的软条款。

6）审核空白、边缘处加注的文字，这些字句往往是对信用证内容的重要补充或新的修改，必须要认真对待。

7）有效期和到期地点关系到出口商能否及时交单。有效期应与运输相协调，到期地若在国外，应注意提前交单。

经过对信用证全面和仔细的审核以后，如果发现问题，需要受益人对外交涉修改或澄清的，应当参照国际上的习惯作法，根据情况由银行或受益人分别出面办理。对于我方今后制单不会产生不符点的问题，尽量不修改信用证。若信用证已被确认，则受益人可填写信用证分析单或使用复印件进行制单。 SWIFT信用证的式样如下：

BASIC HEADER F 01 BKCHCNBJA940 0542 763485

APPLICANTION HEADER Q 700 1043 011214 SCBKHKHHBXXX 3414 633333 1048 N *SHANGHAI COMMERCIAL BANK LIMITED

*HONG KONG

USER HEADER SERVICE CODE 103: BANK. PRIORITY 113:

MESG USER REF. 108: BBIBMEY036P40000

INFO. FROM CI 115: SEQUENCE OF TOTAL 27 : 1/1

FORM OF DOC. CREDIT 40 A : IRREVOCABLE DOC. CREDIT NUMBER 20 : LCBB61561 DATE OF ISSUE 31 C : 041214

EXPIRY 31 D : DATE 050129 PLACE AT OUR COUNTER IN HONGKONG APPLICANT 50 : ABLENDID DEVELOPMENT LTD

UNIT 10-6, 15/F MENAL ASIA GRANITE 34 WAI YIP STREET, KOWLOON HONG KONG BENEFICIARY 59 : SOHO TEXTILE AND LIGHT INDUSTRY CO. LTD. 120 TAIPING ROAD. NANJING, CHINA

AMOUNT 32 B : CURRENCY USD AMOUNT 108.750,00 POS. / NEG. TOL. (%) 39 A : 10/10 AVAILABLE WITH/BY 41 D : ANY BANK

BY NEGOTIATION DRAFTS AT ? 42 C : AT SIGHT

DRAWEE 42 D : SHANGHAI COMMERCIAL BANK LTD. HONGKONG FOR FULL INVOICE VALUE PARTIAL SHIPMENTS 43 P : ALLOWED TRANSSHIPMENT 43 T : ALLOWED

LOADING IN CHARGE 44 A : PORT IN CHINA

FOR TRANSPORT TO ? 44 B : AARHUS, DENMARK DESCRIPTION OF GOODS 45 A :

FABRIC CRUSHED VELOUR, 150CM, AT USD7.5/M

AS PER S/C NO. 2K11121, JSL ORDER NO. 4500207220 ART. 5360004/10, 1,000M VANILLA ART. 5360025/30, 2,000M BURGUNDY

ART. 5360029/40, 10,700M HUNTER GREEN ALL CIF AARHUS, DENMARK DOCUMENTS REQUIRED 46 A :

1.FULL SET OF CLEAN ‘ON BOARD OCEAN VESSEL’ BILL OF LADING ISSUED TO ORDER AND BLANK ENDORSED NOTIFYING JYSK CO. LTD., AND MARKED ‘FREIGHT PREPAID’ SHOWING NAME AND ADDRESS OF SHIPPING COMPANY’S AGENT AT DESTINATION.

2.SIGNED COMMERCIAL INVOICES IN TRIPLICATE SHOWING CIF VALUE OF THE MENTIONED GOODS AND STATING ‘WE HEREBY CERTIFY THAT THE GOODS HEREIN INVOICED CONFIRM WITH P/O NO., JSL ORDER NO. AND ART. NO.’

3.PACKING LISTS IN TRIPLICATE SHOWING NUMBER OF CARTONS, GROSS WEIGHT, NET WEIGHT AND SPECIFIED PER CONTAINER, 4.GSP CERTIFICATE FORM A IN DUPLICATE ISSUED BY COMPETENT AUTHORITY OF P.R. CHINA

5.INSURANCE POLICY OR CERTIFICATE IN ASSIGNABLE FORM AND ENDORSED IN BLANK FOR 110 PCT OF INVOICE VALUE WITH CLAIMS PAYABLE AT DESTINATION IN CURRENCY OF DRAFT COVERING ICC (A), INSTITUTE WAR CLAUSES (CARGO), INSTITUTE STRIKES CLAUSES (CARGO), WAREHOUSE TO WARHOUSE CLAUSES AND SHOWING NO. OF ORIGINALS ISSUED.

ADDITIONAL COND. 47 A :

1.CHARGES INCURRED IN RESPECT OF ANY TELEGRAPHIC TRANSFER/CHARTS PAYMENT/PAYMENT ADVICE BY SWIFT/TELEX ARE FOR ACCOUNT OF BENEFICIARY. 2.A HANDLING COMMISSION OF USD50.00 OR EQUIVALENT, PLUS TELEX CHARGES, IF ANY, WILL BE DEDUCTED FROM THE PROCEEDS FOR EACH SET OF DOCUMENTS WITH DISCREPANCIES PRESENTED UNDER THIS LETTER OF CREDIT.

3.ALL DOCUMENTS MUST BE PRESENTED THROUGH BENEFICIARY’S BANKER AND EXTRA COPY OF INVOICE AND TRANSPORT DOCUMENT FOR L/C ISSUING BANK’S FILE REQUIRED.

WE HEREBY ENGAGE WITH THE DRAWERS, ENDORSERS AND BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE DULY HONOURED ON PRESENTATION.

THIS DOCUMENTARY CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993) REVISION, INTERNATIONAL CHAMBER OF COMMERCE, PUBLICATION NO. 500.

DETAILS OF CHARGES 71 B : ALL BANKING CHARGES OUTSIDE HONG KONG ARE FOR ACCOUNT OF BENEFICIARY. PRESENTATION PERIOD 48 : ALL DOCUMENTS MUST BE PRESENTED

TO AND REACH OUR COUNTER IN HONG KONG

WITHIN 7 DAYS AFTER B/L DATE.

CONFIRMATION 49 : WITHOUT INSTRUCTIONS 78 :

1.PLS FORWARD THE WHOLE SET OF DOCUMENTS IN ONE LOT TO OUR BILLS PROCESSING CENTRE (KOWLOON) AT 2/F., 666 NATHAN ROAD,KOWLOON, HONG KONG VIA COURIER SERVICE AT BENEFICIARY’S EXPENSES.

2.IN REIMBURSEMENT, WE SHALL REMIT PROCEEDS IN ACCORDANCE WITH YOUR INSTRUCTIONS UPON RECEIPT OF THE DOCUMENTS

ADVISE THROUGH 57 D : YOUR JIANGSU BRANCH,

148 ZHONGSHAN SOUTH ROAD, NANJING, CHINA

1.4信用证审证练习

练习1 试根据下列合同条款及审证要求，审查国外来证，如发现有不妥之处，请提出

修改意见。

合同如下所示:

中国国际纺织品进出口公司江苏分公司

CHINA INTERNATIONAL TEXTILES I/E CORP. JIANGSU BRANCH

20 RANJIANG ROAD ，NANJING，JIANGSU，CHINA

销售确认书 编号NO.：CNT0219

SALES CONFIRMATION DATE：MAY 10，2004

OUR REFERENCE：IT123JS

日期

买方BUYERS： TAI HING LOONG SDN, BHD, KUALA LUMPUR.

地址ADDRESS： 7/F, SAILING BUILDING, NO.50 AIDY STREET, KUALA

LUMPUR,MALAYSIA

电话 TEL：060-3-74236211 传真FAX：060-3-74236212 兹经买卖双方同意成交下列商品，订立条款如下：

THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTION ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW：

DESCRIPTION OF GOODS QUANTITY UNIT PRICE AMOUNT

CIF SINGAPORE

100% COTON GREE LAWN 300,000 YARDS @HKD3.00PER YARD HKD900,000.00

装运SHIPMENT： DURING JUNE/JULY， 2001 IN TRANSIT TO MALAYSIA 付款条件PAYMENT： IRREVOCABLE SIGHT L/C

保险INSURANCE： TO BE EFFECTED BY SELLERS COVERING WPA AND WAR

RISKS FOR 10% OVER THE INVOICE VALUE

买方(签章)THE BUYER 卖方(签章)THE SELLER TAI HING LOONG SDN, BHD, KUALA LUMPUR. 中国国际纺织品进出口公司江苏分公司

CHINA INTERNATIONAL

TEXTILES I/E CORP. JIANGSU BRANCH,

买方开来的信用证如下所示：

FROM BANGKOK BANK LTD., KUALALUMPUR

DOCUMENTARY CREDIT NO.：01/12345， DATE：JUNE 12,2004 ADVISING BANK: BANK OF CHINA, JIANGSU BRANCH

APPLICANT: TAI HING LOONG SDN, BHD., P.O.B.666 KUALA LUMPUR BENEFICIARY: CHINA NAT’L TEXTILES I/E CORP., BEIJING BRANCH

AMOUNT: HKD 900,000.00 (HONGKONG DOLLARS TWO HUNDRED THREE THOUSAND ONLY) EXPIRY DATE: JUN 15, 2004 IN CHINA FOR NEGOTIATION DEAR SIRS:

WE HEREBY ISSUE THIS DOCUMENTARY CREDIT IN YOUR FAVOR, WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFT(S) IN DUPLICATE AT SIGHT DRAWN ON BENEFICIARY BEARING THE CLAUSE: “DRAWN UNDER L/C NO. 98/12345 OF BANGKOK BANK LTD., KUALA LUMPUR DATED JUNE 12, 2004” ACCOMPAINED BY THE FOLLOWING DOCUMENTS:

-SIGNED INVOICE IN QUADRUPLICATE COUNTER-SIGNED BY APPLICANT.

-FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, ENDORSED IN BLANK, MARKED ‘FREIGHT COLLECT’ AND NOTIFY BENEFICIARY.

-MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50% WITH CLAIMS PAYABLE IN NANJING IN THE SAME CURRENCY AS THE DRAFT COVERING ALL RISKS AND WAR RISKS FROM WAREHOUSE TO WAREHOUSE UP TO KUALALUMPUR INCLUDING SRCC CLAUSE AS PER PICC 1/1/1981.

- PACKING LIST IN QUADRUPLICATE.

- CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, NANJING. - SHIP’S CLASSIFICATION ISSUED BY LIOYDS’ IN LONDON. COVERING:

ABOUT 300,000 YARDS OF 65% POLYESTER, 35% COTTON GREY LAWN. AS PER BUYER’S ORDER NO. TH-108 DATED MAY 4, 2004 TO BE DELIVERED ON TWO EQUAL SHIPMENTS DURING MAY/ JUNE. ALL BANKING CHARGES OUTSIDE MALAYSIA ARE FOR THE ACCOUNT OF BENEFICIARY. SHIPMENT FROM CHINA TO PORT KELANG LATEST JULY 31, 2004. PARTIAL SHIPMENTS ARE ALLOWED. TRANSSHIPMENT PROHIBITED.

WE HEREBY ENGAGE WITH DRAWERS, ENDORSERS AND BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN CONFORMITY WITH THE TERMS OF THIS CREDIT WILL BE DULY HONORED ON PRESENTATION. SUBJECT TO《UCP 400》

BANGKOK BANK LTD., KUALALUMPUR (SIGNED)

练习2 审核下列信用证。将证中有错的地方、我方作不到或应注意的地方指出来。

DEUTSCHE BANK A.G., HAMBURG

APPLICANT: HAMBURGER GEMEINWIRTSGESSELSCHAFTS A.G., HAMBURG, GERMANY

ST

DATE AND PLACE OF EXPIRY: 1 SEP. 2004 IN HAMBURG ADVISING BANK: BANK OF CHINA, TIANJIN, CHINA AMOUNT: USD9,000.00 (SAY USD EIGHT THOUSAND)

TH

SHIPMENT FROM CHINA TO HAMBURG NOT LATER THAN 20 SEP. 2004

DRAFT AT SIGHT DRAWN ON BENEFICIARY ACCOMPANIED BY THE FOLLOWING DOCUMENTS: 1. SIGNED INVOICE COUNTER SIGNED BY APPLICANT.

2. CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, TIANJIN. 3. SHIP’S CLASSIFICATION ISSUED BY LLOYD’S IN LONDON

4. FULL SET OF CLEAN ON BOARD OCEAN B/L, MADE OUT TO ORDER, BLANK ENDORSED, MARKED

“FREIGHT PREPAID” AND NOTIFY BENEFICIARY, SHIPPER IS APPLICANT.

5. INSURANCE POLICY COVERING ALL RISKS AND WAR RISK ADDING ON DECK CLAUSE AS PER

CIC FOR 150PCT INVOICE VALUE, CLAIM IF ANY PAYABLE IN GERMANY. 6. WEIGHT NOTE COUTER SIGNED BY APPLICANT. 7. INSPECTION CERT. ISSUED BY ADVISING BANK.

COVERING: 10 M/T BITTER APRCOT KERNELS 1 GRADE @USD900 PER M/T

CIF HAMBURG.

REMARKS:

1) ALL BANKING CHARGES ARE FOR BENEFICIARY’S ACCOUNT.

2) DRAFT AND DOCUMENTS TO BE SENT BY THE NEGOTIATING BANK TO US WITHIN 24 HOURS BY REGISTERED AIRMAIL IN TWO LOTS. 3) SHIPPING MARKS AS READ: ABC ROTTERDAM NO.1-UP THIS CREDIT IS SUBJECT TO UCP NO. 500.

WE HEREBY ENGAGE THAT PAYMENT WILL BY DULY MODE AGAINST DOCUMENTS PRESENTED IN CONFORMITY WITH TERMS OF CREDIT.

DEUTSCHE BANK A.G., HAMBURG(SIGNED).

练习3 分析第2-4页的信用证，填写信用证分析单一份

信用证分析单

银行 编号 证号 开证 银行 开证 日期 金额 汇票 付款人 合约 进口 商 起运 口岸 可否 转运 可否 分批 装运 期限 效期 地点 受 益 人 ______天内寄单 装船证书 投保通知 寄投保通知邮据 寄寄寄寄 单单样样证邮证邮明 据 明 据 目的地 唛头 索汇 方式 汇票 期限 注意 事项 见票_________天期 提单日____天内议付 单提副商证单 本业名提发称 单 票 其他 发 票 海装重尺保产 普 关箱量码险地 惠 发单 单 单 单 证 制 票 产 地 证 贸促会产地证 出口许可证 银 行 客 户 抬头 提单 通知 保险 保额加 % 另 运费预付 赔款地点

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