实训1-信用证的审核和分析 本文关键词：信用证，实训，审核，分析
实训1-信用证的审核和分析 本文简介：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（LETTEROFCREDIT
实训1-信用证的审核和分析 本文内容：
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
NSHANGHAI
COMMERCIAL
BANK
LIMITEDHONG
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
:
20101214
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
日期
DATE：MAY
10，2010
OUR
REFERENCE：IT123JS
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，
2010
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
12,2010
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
15,2010
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
12,2010”
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
4,2010
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
31,2010.
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
DATE
AND
PLACE
OF
EXPIRY:
1ST
SEP.
2010
IN
HAMBURG
ADVISING
BANK:
BANK
OF
CHINA,TIANJIN,CHINA
AMOUNT:
USD9,000.00
(SAY
USD
EIGHT
THOUSAND)
SHIPMENT
FROM
CHINA
TO
HAMBURG
NOT
LATER
THAN
20TH
SEP.
2010
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).