根据信用证缮制汇票
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根据合同审核信用证
根据合同审核信用证2
1.合同资料
销售合同
SALES CONTRACT
Contract No:RT05342
Date:Mar.20,2005
Signed at: Shanghai Sellers: shanghai tool import& export co., ltd Tel:021-******** Address:31,ganxiang road shanghai ,china Fax:021-******** Buyers: mamut enterprise sav Tel:024-4536-2453 Adress:tarragona75-3er,Barcelona,spain Fax:024-4356-2452
This contract is made by and between the sellers and buyers, whereby the sellers agree to buy the under-mentioned goods according to the conditions stipulated below:
(5)Packing:8pc double offset ring spanner
Packed in
根据合同审核信用证
上海ABC进出口有限公司
SHANGHAI ABC IMPORT & EXPORT CO.,LTD
Rm 1901 Changjiu Bldg. No.941 Jiaozhou Rd.,Shanghai 200060, China
销售合同 No:SJ2005-BJ02 SALES CONTRACT Date:20 March 2005
卖方 The Sellers: 买方The Buyers:
上海ABC进出口有限公司 JAMES BROWN ICN
SHANGHAI ABC IMPORT & EXPORT CO., LTD. 304-310 Finch Street, Toronto,Canda The undersigned Sellers and Buyers have agreed to close the following transaction according to the term
根据合同内容审核信用证
K1+478～K1+568段左侧片石混凝土挡土墙
根据下述合同内容审核信用证，并指出不符之处
Exercise 1
Sales Contract
The Seller: SHANGHAI SHENG DA CO., LTD.
UNIT C 5/F JINGMAO TOWER No. SD080215
SHANGHAI, CHINA
The Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 2008
28, IMAMGONJ
DHAKA,BANGLADESH Signed at: Shanghai, China
The undersigned Seller and buyer have agreed to close the following transactions according to the terms and conditions stipulated below:
Packing: In Cartons
Shipping Mark: A.E.
CHITTAGONG
Time of Shipment: During May, 2008
Loading Port and Destination: From Shanghai t
汇票缮制练习
1. 根据下列内容填制汇票一份。
资料如下：
ISSUING BANK: DEUTSCHE BANK (ASIA) HONGKONG L/C NO. AND DATE: 756/05/1495988, NOV. 20, 2009 AMOUNT: USD19, 745.00
APPLICANT: MELCHERS (H.K) LTD., RM.1210, SHUNTAK CENTRE, 200 CONNAUGHT ROAD, CENTRAL, HONGKONG
BENEFICIARY: CHINA NATIONAL ARTS AND CRAFTS IMP. & EXP. CORP. GUANGDONG BRANCH.
WE OPENED IRREVOCABLE DOCUMENTS CREDIT AVAILABLE BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN AND OF BENEFICIARY’S DRAFTS IN DUPLICATE AT SIGHT DRAWN ON OUR BANK.
INV. NO.: ITBE001121
DATE OF N
信用证下汇票样本 - 图文
信用证汇票样本
BILL OF EXCHANGE
凭
Drawn Under 日期 号码 No.
BANK OF CHINA SINGAPORE BRANCH
SEPT.22,2005 SHGM70561
汇票金额 Exchange for 见票 at
支取 Payable With interest
不可撤销信用证
Irrevocable L/C No.
123456
USD45040
30 DAYS AFTER
@ % 按 息 付款 上海
Shanghai
日后 (本汇票之副本未付) 付交
sight of this FIRST of Exchange (Second of
Exchange
Being unpaid) Pay to the order of 金额
Thesum of 此致 To
BANK OF CHINA， SHANGHAI
U.S.DOLLARS FORTY-FIVE THOUSAND AND FORTY ONLY
BANK OF CHINA SINGAPORE BRANCH
SHANGHAI JINHAI IMP& EXP CORP. LTD.
WANGH
根据合同审核信用证(1) - 图文
宁波舒普机电科技公司
NINGBO SUPPER ELECTRONIC MACHINERY CO. LTD
528,JINYUAN,ROAD,INVESTMENT AND ENTERPRISE CENTRAL ZONE,YINZHOU DISTRICT,
NINGBO P.R.CHINA
销售确认书
SALES CONFIRMATION
DATE: 25TH,NOVEMBER 2008
S/C NO.:SP8021
BUYERS： SOUTH EAST EXIM LTD
476/C.D.I. ROAD MALIBAGH DHAKA-1219, BANGLADESH
THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTION ACCORD
根据信用证填单练习02
题目要求和说明
题目名称 全套议付单据 基本要求 根据信用证内容填制全套单据 下载模板 0901_商业发票01.doc 0902_装箱单01.doc 0801_海运提单01.doc 0903_一般原产地证.doc 0906_汇票02.doc 相关说明 根据信用证内容填制上海化工公司的全套单据 货名、数量、单价、毛重(KGS)、净重(KGS) TRANSMISISION BELT 100MM x 4P x 350 60PACKAGES 120 ROLLS USD201.92 55@ROLL 54@ROLL TRANSMISSION BELT 125MM x 4P x 350 15PACKAGES 30 ROLLS USD227.89 74@ROLL 73.2@ROLL 唛头：MAGIC INT’L PLC / P.O.BOX 147140 / ADDIS ABABA / ETHIOPIA / VIA ASSAB 体积：20CBM FOB价：USD 24493.10 运费：USD 6574.00 船名：GUANG HANG V.312 开航日期：March 19，2004 H.S.Code:：4010
ISS
信用证
在网上看到的很有用的关于SWIFT跟单信用证MT700的代码的解读，拿上来跟大家分享SWIFT跟单信用证MT700的代码解读
M/O（①）Tag代码 Field Name栏位名称 Content/Options内容 No. (序号③) M 27 Sequence of Tota 页次(序号②) 1!n/1!n 1个数字/1个数字 1 M 40A Form of Documentary Credit跟单信用证类别 24x 24个字符 2 M 20 Documentary Credit Number信用证号码 16x 16个字符 3 O 23 Reference to Pre-Advice预通知的编号 16x
国内信用证和银行承兑汇票的区别
国内信用证和银行承兑汇票的区别
银行承兑汇票要求的手续较高，
1、要求不同。国内信用证与银行承兑汇票都是买方对卖方签发的欠条，由银行提供了担保。只不过，银行承兑汇票的要求较低，依托真实贸易北京签发欠条，但是，卖方拿到欠条项下的款项并不严格与交货相关，到期前只需要将欠条提交自己的开户行，开户行就可以向欠条的担保行索要。
国内信用证要求极高，卖方必须发货，且取得发运的证明，提交给议付银行后，才可以要求信用证项下的款项。
2、法律依据不同
银行承兑汇票遵循《票据法》，基本要义：“因文有权要”
国内信用证遵循《》，基本要义：“单证相符，单单一致”“见证发货”“见单付款”“付款赎单”。
3、对企业报表的影响不同
银行承兑汇票属于表内融资工具，企业签发银行承兑汇票反映在表内，全额计入企业的表内负债科目。过多的银行承兑汇票签发会导致企业的资产负债率上升。
国内信用证属于表外融资工具，企业签发国内信用证反映在表外，不计入企业的表内负债科目。国内信用证签发不会导致企业的资产负债率上升。
但是，银行在评价企业资产负债率和偿债能力的时候，应当将企业的国内信用证融资还原，这样才可以真实测算企业的偿债能力。
银行承兑汇票是由出票人签发的，由银行承兑的，委托付款人在指定日期无条件支付确定金额
信用证
在网上看到的很有用的关于SWIFT跟单信用证MT700的代码的解读，拿上来跟大家分享SWIFT跟单信用证MT700的代码解读
M/O（①）Tag代码 Field Name栏位名称 Content/Options内容 No. (序号③) M 27 Sequence of Tota 页次(序号②) 1!n/1!n 1个数字/1个数字 1 M 40A Form of Documentary Credit跟单信用证类别 24x 24个字符 2 M 20 Documentary Credit Number信用证号码 16x 16个字符 3 O 23 Reference to Pre-Advice预通知的编号 16x