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