根据合同审核信用证.doc

文档介绍：习题二:信用证审核
一、思考题:
?简述其一般流程。
?在什么情况下,又可能有什么当事人?各当事人分别承担什么责任?
?
“议付”?“议付”与“付款”有什么区别?
二、操作题:
:学会阅读信用证
:根据下面的信用证范例找出下列内容:
(1)信用证的种类
(2)信用证号码
(3)开证日期
(4)信用证的有效期
(5)信用证的到期地点
(6)开证申请人名称、地址
(7)受益人名称、地址
(8)开证行名称
(9)信用证金额及货币单位
(10)分批运输
(11)转运
(12)装运港(地)、目的港(地)
(13)最迟装运期
(14)货名及规格
(15)价格术语
(16)交单期限
(17)信用证要求的单据
(18)信用证特别条款
信用证范例:
JUNE 5,2003 14:35:46 LOGICAL TERMINAL HN03
MT S700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001
FUNC HNHQP786
MSGACK DWS6789 AUTH OK,KEY B003060267DE43AF,BJ BFDC***
RECORD
BASIC HEADER F01 BJ A367 0675 780609
APPLICATION HEADER O700 2851 030605 BFDCIE2DAXXX 5439 447618 020605 1806N
* BANQUE FRANCAISE MERCE EXTERIEUR
* PARIS
*(HEAD OFFICE)
USER HEADER SERVICE CODE 103
BANK PRIORITY 113
MSG USER REF. 108
INFO. FROM CI 115
TO: INDUSTRIAL MERCIAL BANK OF CHINA
ZHEJIANG,CHINA
(ZJYYY)
SEQUENCE OF TOTAL *27 : 1/1
FORM OF DOCUMENTARY CREDIT *40A : IRREVOCABLE
DOCUMENTARY CREDIT NUMBER *20 : AF/651909
DATE OF ISSUE 31C : 20030605
EXPIRY *31D :DATE 20030810 PLACE CHINA
APPLICANT *50 : A AND D SA
RUE DU CHEMIN VERT
CENTRE DE GROS
AS0678 LESQUIN CEDEX FRANCE
BENEFICIARY *59 : ZHEJIANG MACHINERY IMPORT & EXPORT CORPORATION,
350 WENHUI ROAD, HANGZHOU,
ZHEJIANG, CHINA
AMOUNT *32B : CURRENCY USD AMOUNT
AVAILABLE WITH *41D : ANY BANK
BY NEGOTIATION
DRAFTS AT … 42C : SIGHT
DRAWEE 42D : BFDCIE2DAXXX
*BANQUE FRANCAISE MERCE EXTERIEUR
* PARIS
*(HEAD OFFICE)
PARTIAL SHIPMENTS 43P : NOT ALLOWED
TRANSHIPMENT 43T : ALLOWED
:LOADING IN CHARGE 44A :
SHANGHAI CHINA
FOR TRANSPORTATION TO 44B :
ANTWERP
LATEST DATE OF SHIPMENT 44C : 20030725
DESCRIPTION OF GOODS 45A :
PARTS QTY. UNIT PRICE
LA1 500PCS ***@
LA2 1000PCS ***@
TOTAL USD
AS PER PROFORMA NR ZIEG/D003021 DATED 12/05/2003 AND ORDER NBER 03-758
FREE ON BOARD SHANGHAI
DOCUMENTS REQUIRED 46A :
+COMMERCIAL INVOICE IN 03 ORIGIN