国际贸易实务InternationalTradePractice信用证的审核.PPT

1、国际贸易实务 International Trade Practice信用证的审核,回顾导入,开证申请人（进口商）,开证行,付款行,议付行,通知行,受益人（出口商）, 签订合同，约定信用证方式支付, 申请开证, 开证、寄证, 通知,审证、改证 交单、议付, 寄单索汇, 付款,通知付款赎单,1、审证依据2、审证原则3、审证要点4、常见问题,能根据业务资料审核信用证，并对其进行修改,1. 培养学生对于国贸实务案例的理解和分析能力2. 培养学生细致认真的国贸业务员的专业素养,1. 审证的依据2. 审证的原则3. 审证的要点4. 审证时的常见问题,能力目标,知识目标,素质目标,信用证的审核,目录,1.

2、 任务实施,2. 任务分析,3. 任务延伸,4. 总结提升,5. 布置作业,目录,1. 任务实施,2. 任务分析,3. 任务延伸,4. 总结提升,5. 布置作业,3. 任务延伸,4. 总结提升,2. 任务分析,3. 任务延伸,合同主要条款卖方：中国土畜产进出口公司买方：英国进口有限公司商品名称：红茶规格：一级数量：500公斤单价：CIF利物浦每公斤20英镑总值：10 000.00英镑装运期：2017年7月31日前自中国港口至利物浦，允许转船，不允许分批装运支付条件：凭不可撤销即期信用证付款，于装运前一个月开到卖方，并于上述装运期15天内在中国议付有效保险：由卖方根据中国人民保险公司1981年1

3、月1日中国保险条款，按发票金额的110%投保一切险和战争险,0.任务背景,1.任务实施 (信用证),Bank of Liverpool No. 97425Date: May 21, 2017Documentary Letter of CreditIrrevocable To: China Native Produce and Animal By-Products CorporationBeijing, ChinaAdvising Bank: Bank of China, BeijingDear Sirs,You are authorized to draw on British Import

4、Co., Ltd. for a sum not exceeding US$ 10 000 (SAY US DOLLARS TEN THOUSAND ONLY) available by draft drawn on them at sight accompanied by the following documents:- Full set of Clean on Board Bills of Lading made out to order and blank endorsed, marked “fright to collect” dated not later than July 31,

5、 2017and notify accountee;- Signed commercial invoice in triplicate; - British Customs Invoice in triplicate;- Insurance Policy (or Certificates) in duplicate covering All Risks and War Risk for 110% of the invoice value as per CIC of January 1, 1981. Evidencing shipment from China port to Mancheste

6、r, England of the following goods:500 kilograms of black tea, first grade, at 20 per kilogram, CIF Liverpool, details as per your S/C No. SW8712.Partial shipments are allowed.Transshipment is prohibited.The credit expires on July 31, 2017 for negotiation in China.,2.任务分析,2.任务分析,Bank of Liverpool No.

7、 97425Date: May 21, 2017Documentary Letter of CreditIrrevocable To: China Native Produce and Animal By-Products CorporationBeijing, ChinaAdvising Bank: Bank of China, Beijing,卖方：中国土畜产进出口公司,受益人名称与合同不符,2.任务分析,Dear Sirs,You are authorized to draw on British Import Co., Ltd. for a sum not exceeding US$

8、10 000 (SAY US DOLLARS TEN THOUSAND ONLY) available by draft drawn on them at sight accompanied by the following documents:- Full set of Clean on Board Bills of Lading made out to order and blank endorsed, marked “fright to collect” dated not later than July 31, 2017and notify accountee;- Signed com

9、mercial invoice in triplicate; - British Customs Invoice in triplicate;- Insurance Policy (or Certificates) in duplicate covering All Risks and War Risk for 110% of the invoice value as per CIC of January 1, 1981. Evidencing shipment from China port to Manchester, England of the following goods:500

10、kilograms of black tea, first grade, at 20 per kilogram, CIF Liverpool, details as per your S/C No. SW8712.Partial shipments are allowed.Transshipment is prohibited.The credit expires on July 31, 2017 for negotiation in China.,总值：10 000.00英镑,信用证与合同货币不一致,单价：CIF利物浦每公斤20英镑,运费支付方法与贸易术语规定相矛盾,自中国港口至利物浦,目的

11、港与合同不一致,允许转船，不允许分批装运,货物分运和转运条款与合同规定不一致,装运期：2017年7月31日前自中国港口至利物浦，有效期为装运期后的第15天,有效期、装运期之间相互矛盾,2.任务分析,信用证常见问题,（1）申请人或受益人名称、地址与合同不符,（2）信用证金额大、小写不一致；汇票与合同货币不一致,（3）运费支付方法与贸易术语规定相矛盾,（4）装运港和目的港与合同不一致,（5）货物分批和转运条款与合同规定不一致,（6）信用证的有效期、装运期、交单期之间相互矛盾,3.任务延伸,将审证的结果以信函的形式回复给对方,3.任务延伸,Dear Sirs,Thank you for your L

12、/C No. 97425, but we regret to say that we have found some discrepancies. Please amend the L/C as follows:1）The name of seller should be “China Native Produce and Animal By-Products Import and Export Corporation” instead of “China Native Produce and Animal By-Products Corporation”2） US $ 10 000 ( SA

13、Y US DOLLARS TEN THOUSAND ONLY) should read 10 000 ( SAY POUNDS STERLING TEN THOUSAND ONLY).3） Freight to collect should read Freight Prepaid，.4） Shipment from China port to Manchester, England should read Shipment from China to Liverpool ， England .5） Partial shipments are allowed. Transshipment is

14、 prohibited should read Partial shipments are prohibited. Transshipment is allowed.6） This credit expires on July 31, 2017”,should read This credit expires on August 15 ， 2017”. We are awaiting your early fax amendments. Yours truly, (signed ),4.总结提升,5.布置作业,所给合同主要条款卖方：中国贸易公司买方：哥本哈根进口公司商品名称：写字纸规格：501

15、型数量：150公吨单价：CIF哥本哈根每公吨英镑总值：14，550英镑装运期：2017年3月31日前自中国港口至哥本哈根保险：由卖方按发票金额的110%投保一切险和战争险支付：不可撤销的即期信用证，于装运前1个月开到卖方，并于上述装运期后15天内在中国议付有效。,5.布置作业,Copenhagen Bank Singapore Date: January 4, 20_To: Bank of China, Beijing We hereby open our Irrevocable Letter of Credit No. 112235 in favor of China Trading Cor

16、poration for account of Copenhagen Import Company up to an amount of GBP 1,455.00 (SAY POUNDS STERLING ONE THOUSAND FOUR HUNDRED AND FIFTY FIVE ONLY) for 100% of the invoice value relative to the shipment of:150 metric tons of Writing Paper Type 501 at GBP 97 per m/t CIF Copenhagen as per your S/C N

17、o. PO-5476 from Copenhagen to China port.Drafts to be drawn at sight on our bank and accompanied by the following documents marked “X”:(X) Commercial Invoice in triplicate(X) Bill of Lading in triplicate made out to order quoting L/C No. 112235, marked FREIGHT COLLECT(X) One original Marine insuranc

18、e Policy or Certificate for All Risks and War Risk, covering 110% of the invoice value, with claims payable in Copenhagen in the currency of draft(s)Partial shipment and transshipment are prohibited.Shipment must be effected not later than 31 March 2017.This L/C is valid at our counter until 15 April 2017.,谢谢大家！,