国际结算审单实务

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Word 资料 实验二 电开信用证下的审单练习

学时数:4

(一)实验类型

验证性

(二)实验要求

必修

(三)实验目的

了解掌握电开信用证的标准格式、特点及审单注意点。

(四)实验内容

1、 了解电开信用证的基本格式和内容

2、 熟悉电开信用证对单据的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 Irrevocable No.1234

Banko Binko Documentary credit

Panama, Rep. of Panama

Place and Date of Issue:

Panama May 29.2002 Expiry Date and Place for Presentation of

Documents

Expiry Date: June 17 2002

Applicant: Place of Presentation: Hongkong

Imporiadores Electronicos S.A Beneficiary:

147 Avenida San Jose Electronic Distributors

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Word 资料 Panama, Rep. of Panama 217 Des Voeux Road, Central

Advising Bank: Hongkong

Asian International Bank and Trust Co. Amount:

Hongkong Approximately USD.110,000.00

Partial shipments:□allowed □×not allowed Credit available with Nominated Bank:

Transhipment: □allowed □×not allowed Freely Negotiation

□×Insurance covered by buyers □ by payment at sight;

Shipment as defined in UCP500 Article 46

From:

Port of HongKong

For transportation to Puerto Armuelles,

Panama.

Not late than June 9, 2002 □ by deferred payment at;

□ by acceptance of drafts at;

□× by negotiation

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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Word 资料

Draft

USD 122,500.00 Hongkong June 18, 2002

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

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Word 资料 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 USD 5,500.---

FOB Factory USD 105,500.---

Handling USD 150.---

Freight USD 16.850.---

Total C&F Panama USD 122,500.---

Signature

Electronic Distributing Associates

Hongkong Consolicators Inc. as agents

原产地证明

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Word 资料

Consignor:

No.Hk 764187 Original

Electronic Distributing Associates Certificate of Origin

Hongkong Consolidators, Inc. as agents

Consignee: Country of Origin

Banko Binko JAPAN

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

海运提单

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Word 资料 For multimodal transport or port to port shipment

Shipper:

Electronic Distributing Assoiates

Hongkong Cosolidators. Inc.as agents Voyage No.59E

Shipper’s reference: EDA-PA 4576

Consignee:

To order of

Transitarios Panama Carrier:

LHR Lines

Notify address(carrier not responsible for failure to

notify):

Importadora Electronica. S.A