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根据合同审核信用证

习题二：信用证审核

一、思考题：

1.何谓信用证？简述其一般流程。

2.信用证方式的基本当事人有哪些？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？

3.信用证方式的主要特点是什么？

4.何谓“议付”？“议付”与“付款”有什么区别？

二、操作题:

1.练习目的：学会阅读信用证

2.练习要求：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,ICBKCNBJ BFDC***

RECORD

BASIC HEADER F01 ICBKCNBJ A367 0675 780609 APPLICATION HEADER O700 2851 030605 BFDCIE2DAXXX 5439 447618 020605 1806N

* BANQUE FRANCAISE DU COMMERCE EXTERIEUR

* PARIS

*(HEAD OFFICE)

USER HEADER SERVICE CODE 103

BANK PRIORITY 113

MSG USER REF. 108

INFO. FROM CI 115

TO：INDUSTRIAL AND COMMERCIAL BANK OF CHINA ZHEJIANG，CHINA

(ICBKCNZJYYY)

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 NO.102

AS0678 LESQUIN CEDEX FRANCE

BENEFICIARY *59 : ZHEJIANG

MACHINERY IMPORT

& EXPORT

CORPORATION,

350 WENHUI ROAD,

HANGZHOU,

ZHEJIANG, CHINA

AMOUNT *32B : CURRENCY USD AMOUNT 17600.00

AVAILABLE WITH *41D : ANY BANK

BY NEGOTIATION DRAFTS AT … 42C : SIGHT

DRAWEE 42D : BFDCIE2DAXXX

*BANQUE FRANCAISE DU COMMERCE 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 @USD10.20 USD5100.00

LA2 1000PCS @USD12.50 USD12500.00

TOTAL USD 17600.00

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 ORIGINAL(S) AND 00 COPIES

+PACKING LIST AND WEIGHT NOTE IN 03 ORIGINAL(S) AND 00 COPIES

+3/3 ORIGINAL CLEAN ON BOARD OCEAN BILL OF LADING PLUS MORE 2 COPIES, ISSUED TO ORDER OF A AND D SA, RUE DU CHEMIN VERT,CENTRE DE GROS NO.102, AS0678 LESQUIN CEDEX FRANCE AND MARKED ” FREIGHT COLLECT ” AND NOTIFY DUBOIS SA ZONE INDUSTRIELLE DU PORT FLUVIAL 3749 TOURNAI BEIGIUM

+CERTIFICATE GSP FORM A 1 ORIGINAL AND 1 COPY. ADDITIONAL CONDITIONS 47A:

+ALL CHARGES OF BANKS OTHER THAN OUR OWN CHARGES ARE TO BE BORNE BY BENEFICIARY

+QUANTITY AND VALUE MORE OR LESS 5 PERCENT ACCEPTABLE.

+SHIPPING MARKS AS STATED ON THE RELEVANT SALES CONFIRMATION(S) OR PROFORMA INVOICE(S).

+THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE, PUBLICATION NUMBER 500.

PRESENTATION PERIOD 48 : DOCUMENTS MUST BE PRESENTED

WITHIN 15 DAYS AFTER THE DATE

OF SHIPMENT,BUT NOT LATER

THAN THE EXPIRY DATE OF

CREDIT.

CONFIRMATION * 49 : WITHOUT

INSTRUCTIONS 78:

+ WE WILL CREDIT NEGOCIATING BANK AT ITS BEST CONVENIENCE AFTER RECEIPT AT OUR COUNTERS OF DOCUMENTS ISSUED IN STRICT COMPLIANCE WITH TERMS OF ISSUED L/C. PLEASE FORWARD US DOCUMENTS VIA ANY COURRIER SERVICE. KINDLY ACKNOWLEDGE RECEIPT OF THIS L/C QUOTING YOUR REF.

SEND TO RECO INFO. 72 : KINDLY ACKNOWLEDGE RECEIPT

THIS CREDIT BY RETURN SWIFT WILL

BE MUCH APPRECIATED

TRAILER : MAC 6B32791A

CHK:C7C590AF567A

其他参考资料:

发票号码: ZJIXM0135 发票日期: 2003年7月15日

提单号码: WL-5307 提单日期: 2003年7月20日

船名: KAMAN V.151 装运港: 上海

集装箱号: GESU5637586(40’) 货物装箱情况: 25PCS/CTN

毛重: @ 50KGS/CTN 净重: @48KGS/CTN 体积: @ 0.216CBM/CTN

一、根据合同审核信用证

(一)合同

上海远大进出口公司

SHANGHAI YUANDA IMPORT & EXPORT COMPANY

上海市溧阳路1088号龙邸大厦16楼

16TH FLOOR, DRAGON MANSION, 1088 LIYANG ROAD ,SHANGHAI

200081 CHINA

SALES CONTRACT

NO.: YD-MDSC9811 DA TE: 2007/11/8

BUYERS: MAURICIO DEPORTS INTERNA TIONAL S.A. ADDRESS: RM 1008-1011 CONVENTION PLAZA,101 HARBOR ROAD, COLON, R.P.

TEL.: 507-25192334 FAX: 507-25192333

THE UNDERSIGNED SELLERS AND BUYERS HA VE AGREED TO CLOSE THE FOLLOWING TRANSACTION ACCORDING TO THE

QUANTITY AT THE SELLER’S OPTION.

PACKING: 50KGS TO ONE GUNNY BAG. TOTAL 40000BAGS. SHIPMENT: TO BE EFFECTED DURING DEC.2007 FROM SHANGHAI, CHINA TO COLON,R.P. ALLOWING PARTIAL SHIPMENTS AND TRANSHIPMENT.

INSURANCE: TO BE COVERED FOR 110% OF INVOICE V ALUE AGAINST ALL RISKS AS PER AND SUBJECT TO OCEAN MARINE CARGO CLAUSES OF PICC DA TED 1/1/1981.

PAYMENT: THE BUYERS SHALL OPEN THROUGH A FIRST-CLASS

BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT 30

DAYS AFTER B/L DATE TO REACH THE SELLER NOV .25,2007 AND

V ALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER

THE DATE OF SHIPMENT.

SELLERS SHANGHAI YUANDA IMPORT &EXPORT COMPANY 赵国斌

BUYER: MAURICIO DEPORTS INTERNATIONAL S.A. D.H.HONENEY

请指出信用证中存在的问题：

模拟练习：根据合同审核信用证

（一）售货确认书

售货确认书

SALES CONFIRMATION

NO.

LT07060

DATE: AUG.10, 2005

The sellers: AAA IMPORT AND EXPORT CO. The buyer: BBB TRADING CO.

222 JIANGUO ROAD P.O.

BOX 203

DALIAN, CHINA GDANSK, POLAND

下列签字双方同意按以下条款达成交易:

The undersigned Sellers and Buyers have agreed to close the following

总值TOTAL VALUE: U.S. DOLLARS FORTY FIVE THOUSAND AND

SIX HUNDRED ONL Y.

装运口岸PORT OF LOADING: DALIAN

目的地DESTINA TION: GDANSK

转运TRANSSHIPMENT: ALLOWED

分批装运PARTIAL SHIPMENTS: ALLOWED

装运期限SHIPMENT: DECEMBER, 2005

保险INSURANCE: BE EFFECTED BY THE SELLERS FOR 110%

INVOICE V ALUE COVERING F.P.A. RISKS OF

PICC CLAUSE

付款方式PAYMENT: BY TRANSFERABLE CONFIRMED L/C

PAY ABLE 60 DAYS AFTER B/L DA TE,

REACHING THE SELLERS 45 DAYS BEFORE

THE SHIPMENT

一般条款GENERAL TERMS:

1. 合理差异: 质地、重量、尺寸、花形、颜色均允许合理差异，对合理范围内查里提出的索赔，概不受理。

Reasonable tolerance in quality, weight, measurements, designs and colors is allowed, for which no claims will be entertained.

2. 卖方免责：买方对下列各点所造成的后果承担全部责任：

（甲）使用买方指定包装、花形图案等；

（乙）不及时提供生产所需的商品规格或其他细则；

（丙）不按时开信用；

（丁）信用证条款与售货确认书不符合而不及时修改。

The buyers are to assume full responsibilities for any consequences arising from;

(a) the use of packing, designs or pattern made of order;

(b) late submission of specifications or any other details necessary for the execution of this sales confirmation;

(d) late amendment to L/C inconsistent with the previsions of this sales confirmation.

David King 苏进

买方（the buyers）卖方（the sellers）

请在本合同签字后寄回一份

Please sign, and return one copy

（二）信用证

LETTER OF CREDIT

FORM OF DOC, CREDIT *40 A: IRREVOCABLE

DOC. CREDIT NUMBER *20: 70/1/5822

DA TE OF ISSUE *31: 051007

EXPIRY *31D: DATE 060115 PLACE POLAND ISSUING BANK *51D: SUN BANK,

P.O.BOX 201 GDANSK,

POLAND

APPLICANT *50: BBB TRADING CO.

P.O. BOX 303, GDANSK, POLAND

BENEFICIARY *59: AAA EXPORT AND IMPORT

CO.

222 JIANGUO ROAD, DALIAN, CHINA

AMOUNT *32 B: CURRENCY HKD AMOUNT

45,600.00

A V AILABLE WITH/ BY *41 A: BANK OF CHINA ,DALIAN

BRANCH BY DEFERRD PAYMENT DEFERRED PAYM. DET. *42 P: 60 DAYS AFTER SIGHT PARTIAL SHIPMENTS *43 P: NOT ALLOWED TRANSSHIPMENT *43T: ALLOWED

LOADING IN CHARGE *44 A: SHANGHAI

FOR TRANSPORT TO *44 B: GDANSK

LATEST DATE OF SHIPMENT *44 C: 051131

DESCRIPT OF GOODS *45 A: LADIES SHIRTS

65% POL YESTER 35% COTTON

STYLE NO. 101 200DOZ @ USD60/PC

STYLE NO. 102 400DOZ @USD84/PC

ALL OTHER DETAILS OF GOODS ARE AS

PERCONTRACT NO. LT 07006 DA TED AUG

11, 2005

DELIVERY TERMS: CFRGDANSK(INCONERMS 2000)

DOCUMENTS REQUIRED *46 A:

1. COMMERCIAL INVOICE MANUALL Y SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO., P.O. BOX 211, GDANSK, POLAND.

2. FULL SET(3/3) OF ORIGINAL CLEAN ON BOARD BILL OF LADING PLUS 3/3 NON NEGOTIABLE COPIES, MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, NOTIFY THE APPLICANT, MARKED FREIGHT COLLECT, MENTIONING GROSS WEIGHT AND NET WEIGHT.

3. ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY.

4. CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT.

5. MARINE INSURANCE POLICY IN THE CURRENCY OF THE CREDIT ENDORSED IN BLANK FOR CIF V ALUE PLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INDICATING CLAIMS PAYABLE IN POLAND.

ADDITIONAL COND. *47A:

+ ALL DOCS MUS BE ISSUED IN ENGLISH.

+ SHIPMENTS MUST BE EFFECTED BY FCL.

+ B/L MUST SHOWING SHIPPING MARKS: BBB, S/C LT07060, GDAND, C/NO.

+ ALL DOCS MUST NOT SHOW THIS L/C NO. 70/1/5822

+ FOR DOCS WHICH DO NOT COMPL Y WITH L/C TERMS AND CONDITIONS, WE SHALL DEDUCT FROM THE PROCEEDS A CHARGE OF EUR 50,00 PAY ABLE IN USD EQUIV ALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH.

DETAILS OF CHARGES *71 B: ALL BANKING COMM/CHRGS

OUTSIDE POLAND ARE ON

BENEFICIARY’S ACCOUNT. PERIOD FOR PRESENTATION *48: 15 DAYS

AFTER

B/L

DATE,

BUT

WITHIN

THE

VALIDIT

Y OF THE

CREDIT.

CONFIRMATION *49: WITHOUT

INSTRUCTIONS *78: WE SHALL REIMBURSE AS PER YOUR

INSTRUCTIONS

SENT TO REC. INFO *72: CREDIT SUBJECT TO ICC PUBL. 500/1993 REV

经审核信用证存在的问题如下：

根据合同审核信用证

根据合同审核信用证以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。买卖合同

进口国开来的信用证： ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON CREDIT NUMBER: LOD88095 DATE OF ISSUE: EXPIRYDATE AND PLACE: DATE PLACE . APPLICANT: EASTERN TRADING COMPANY 81 WORDFORD STREET, LONDON UNITED KINGDOM BENEFICIARY: SHANGHAI MAOLIN TRADE CORP. MAOMING NAN ROAD SHANGHAI P. R. OF CHINA

AMOUNT: (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY) THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON US PARTIAL SHIPMENT: NOT ALLOWED TRANSHIPMENT: ALLOWED PORT OF LOADING: SHANGHAI PORT OF DISCHARGE: LONDON LATEST SHIPMENT DATE: DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON ART. NO. H666 600PCS @PC ART. 600PCS @PC ART. NO. HE21 720PCS @PC TOTAL: 1920PCS AS PER CONTRACT DOCUMENTS REQUIRED: *SIGNED COMMERCIAL INVOICE IN TRIPLICATE *PACKING LIST IN TRIPLICATE *FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT *GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES *INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A) *SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS：EASTERN

关于试行信用证开证合同等九个贸易融资标准合同文本的通知

华夏银行文件华银发〔2003〕27号关于试行信用证开证合同等九个贸易融资标准合同文本的通知各分行、直属支行、总行营业部：根据我行业务发展需要，在借鉴同业经验，广泛征求意见的基础上，总行制定了《信用证开证合同》、《信用证项下进口押汇合同》、《信用证项下出口押汇合同》、《出口托收押汇合同》、《打包贷款合同》和《信用证开证保证合同》、《信用证开证抵押合同》、《信用证开证动产质押合同》、《信用证开证权利质押合同》九个合同的标准文本，现下发试行，并就有关事宜通知如下：一、该九个贸易融资标准合同于2003年3月1日起试行。二、各分支行应按照华银制[2000]007附件四《标准合同文本印制规格》适量印制。三、对于已经签订但未执行完毕的有关合同，原合同文本继续沿用至相关债权全部收回为止。四、对试行中遇到有关具体业务问题，应及时向总行国际业务管理部和信贷管理部请示咨询，遇到有关合同条款的解释、适用等法律问题，应及时向总行法规部请示咨询，以确保试用工

作的顺利进行。五、试用中应及时总结经验，并将有关意见及时反馈给总行国际业务管理部、信贷管理部和法规部，为进一步修订完善有关标准合同文本提供参考依据。附件：1.信用证开证合同 2.信用证项下进口押汇合同 3.信用证项下出口押汇合同 4.出口托收押汇合同 5.打包贷款合同 6.信用证开证保证合同 7.信用证开证抵押合同 8.信用证开证动产质押合同 9.信用证开证权利质押合同二○○三年二月十三日附件1 信用证开证合同合同编号：

甲方（申请人全称）：乙方（银行全称）：住所：邮政编码：住所：邮政编码：法定代表人（负责人）：负责人：基本开户行和帐号：电话：传真：电话：传真：甲方因进出口贸易融资需要，向乙方申请开立信用证，乙方接受甲方的申请，同意开立信用证。双方经协商一致，订立本合同。第一条开证金额根据甲方的申请，乙方同意为甲方开立金额为（币种、大写）、溢装金额（币种、大写）的不可撤销跟单信用证。第二条双方的权利和义务（一）甲方向乙方申请开立信用证时，应按乙方要求提供有关贸易合同等文件及资料，并保证有关文件的真实性。（二）甲方申请开立的信用证项下的人民币和外币结算均应通过乙方办理。（三）乙方应依照国际商会第500号出版物《跟单信用证统一惯例》等办理该笔信用证业务，并同意承担由此产生的一切责任。（四）甲方承诺对所负债务向乙方履行偿付义务。本款所称债务包括但不限于信用证项下应付货款、有关手续费、电讯费、杂费、因乙方发生信用证项下垫款甲方应付的逾期利息、违约金、受益人拒绝承担的有关银行费用及乙方实现债权的费用（包括但不限于诉讼费、仲裁费、财产保全费、差旅费、执行费、评估费、拍卖费、律师代理费等）。（五）本信用证如需修改，由甲方向乙方提出进口信用证修改申请书，并保证支付因信用证

根据外销合同审核信用证

允许 With 5.总值 option 6.包装 Packing 7.唛头 AT BUYER'S OPTION. Shipping Marks 8.装运期及运输方式 TO BE EFFECTED BEFORE THE END OF APRIL 2009 WITH 题目要求和说明销售合同 SALES CONTRACT 卖方 DESUN TRADING CO.,LTD. 编号NO.: SHDS09027 SELLER: 29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., 日期DATE: APR.03, 2009 SHANGHAI CHINA 地点 SIGNED IN: SHANGHAI 买方 BUYER: NEO GENERAL TRADING CO. #362 JALAN STREET , TORONTO, CANADA 买卖双方同意以下条款达成交易： This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below. 溢短装，由卖方决定 More or less of shipment allowed at the sellers SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY Total Value DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY . TOTAL: 1639 CARTONS.

根据外销合同审核信用证

题目要求和说明销售合同 SALES CONTRACT 卖方 SELLER: DESUN TRADING CO.,LTD. 29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA 编号NO.: SHDS09027 日期DATE: APR.03, 2009 地点SIGNED IN: SHANGHAI 买方 BUYER: NEO GENERAL TRADING CO. #362 JALAN STREET , TORONTO, CANADA 买卖双方同意以下条款达成交易： This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below. 允许 With 10% 溢短装，由卖方决定 More or less of shipment allowed at the sellers’ option 5. 总值 Total Value SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY . 6. 包装 Packing DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY . TOTAL: 1639 CARTONS. 7. 唛头 Shipping Marks AT BUYER'S OPTION. 8. 装运期及运输方式 TO BE EFFECTED BEFORE THE END OF APRIL 2009 WITH

ABC(2013)3002进口开证合同

ABC(2013)3002 进口开证合同编号：尊敬的客户：为了维护您的权益，请在签署本合同前，仔细阅读本合同各条款（特别是黑体字条款），关注您在合同中的权利、义务。如有任何疑问，请向经办行咨询。甲方（全称）：乙方（全称）：中国农业银行股份有限公司甲方因进口货物或服务贸易需要，向乙方申请对外开立信用证，待对外付款前再按约定时限存足对外支付款项，乙方同意在受理甲方开证申请。根据国家有关法律法规，双方当事人经协商一致，订立本合同。第一条开证保证金金额及存足时限 1.1 基于甲方为履行（进口合同编号）合同而提出开立信用证的申请，乙方同意为甲方开立信用证。该笔信用证（编号：）开证币种及金额（大写）为，开证前应存保证金和/或视同保证金抵质押物合计币种及金额（大写）为。 1.2 如本信用证为即期的，在乙方发出《对外付款/承兑通知书》/《境内付款/承兑通知书》后2个银行工作日内，甲方将信用证项下款项足额存入乙方指定的账户以备乙方付款；如本信用证为远期的，在承兑或承诺到期日的3个银行工作日前，甲方将信用证项下款项足额存入乙方指定的账户以备乙方对外付款。第二条下列条件未满足的，乙方有权不办理本合同项下开证业务： 2.1 甲方在乙方处开立账户。 2.2 甲方已向乙方出具《开立不可撤销跟单信用证申请书》及其他相关资料，并获得乙方审批同意。 2.3 甲方按照乙方要求提供有关文件、资料并已按照有关规定办妥与本合同项下开证有关的批准、登记及其他法定手续。 2.4 本合同项下开证有保证担保的，保证合同已签订并生效。本合同项下开

证有抵押、质押担保的，有关登记及/或保险等法律手续已按乙方要求办妥，且该担保、保险持续有效。第三条甲方的权利与义务 3.1 有权按照本合同约定办理信用证开证和修改业务。 3.2 向乙方提供真实、完整、有效的资产负债表、损益表等财务报表和所有开户行名称、账号及存款余额等资料、信息，并依照乙方要求及时提供真实、有效的进口合同及有关资料，接受乙方的审查监督。 3.3 本开证项下的人民币、外币结算业务均通过甲方在乙方开立的账户办理。 3.4 办妥与本合同相关的进口、开证及履行本合同所必备的法律和行政审批手续。 3.5 向乙方交足在《开立不可撤销跟单信用证申请书》和《信用证修改申请书》中承诺的应存保证金，当实际存入保证金币种与开证币种不同时，甲方愿意承担汇率变动风险。在信用证付款前，由于汇率变动导致所缴纳保证金不足的，甲方应及时补足差额部分保证金。 3.6 遵守国际商会第600号出版物《跟单信用证统一惯例》、《开立不可撤销跟单信用证申请书》、《信用证修改申请书》及本合同的相关约定办理信用证开立和修改业务，并承担由此产生的一切责任。 3.7 《开立不可撤销跟单信用证申请书》、《信用证修改申请书》及附件一律用英文填写。如字迹不清或词意含混而引起的一切后果，或用中文填写而引发的歧义，乙方概不负责。 3.8 在收到乙方开出的信用证副本或信用证修改书副本后，及时核对。如有不符之处，将在收到副本后的两个工作日内书面通知乙方。否则，视为正确无误。 3.9 在《对外付款/承兑通知书》/《境内付款/承兑通知书》规定的期限内，书面通知乙方办理对外付款/承兑/确认延期付款/拒付手续。否则，乙方有权自行确定对外付款/承兑/确认延期付款/拒付，并由甲方承担全部责任。 3.10经乙方承兑的远期汇票或确认的延期付款，甲方无权以任何理由要求乙方止付。 3.11 甲方应按本合同1.2约定及时存入足额款项，在乙方规定期限内支付该信用证项下的各种款项，包括信用证金额及乙方应收手续费等相关费用（包括

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练习1：已知陶瓷餐茶具合同 SALES CONFIFMATION S/C NO.:SHHX98027 DATE:03-APR-98 The Seller:huaxin TRADING CO.,LTD. THE BUYER:JAMSBROWN &SONS ADDRESS:14TH FLOOR KINGSTAR MANSION, 676 JINLIN RD.,SHANGHAICHINA ADDRESS:#304-301 JALANSTREET, TORONTO,CANADA TO BE PACHED IN CARTONS OF 1 SET EACH ONLY. TOTAL:1639 CARTONS PORT OF LOADING & DESTINATION:FROM:SHANGHAI TO:TORONTO TIME OF SHIPMENT: TO BE EFFECTED BEFORE THE END OF APRIL 1998 WITH PARTIAL SHIPMENT ALLOWED TERMS OF PAYMENT: THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER BEFORE APRIL 10,1998 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT. INSURANCE: THE SELLER SHALL COVER INSURANCE AGAINSTT WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981. Confirmed by: THE SELLER THE BUYER HUAXIN TRADING CO.,LTD MANAGER 赵建国 (signature) (signature)

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根据下述合同内容审核信用证并指出不符之处。36分 -CAL-FENGHAI-(2020YEAR-YICAI)_JINGBIAN

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方全部承担，并完全无条件立即退还给甲方已支付的全部开证费用。乙方开出信用证后，甲方的接证银行不接受或有其他理由不给甲方贷款的全部责任均由甲方自行承担。第五条履约程序及款项支付本合同的履行程序，执行先后次序不可改变： 1. 甲方一次性支付开立信用证金额人民币的13%的手续费给乙方。 2. 甲方和乙方协商订立《委托代开信用证合同》，双方签字盖章。 3. 甲方和乙方协商订立《委托代理框架协议》，确认内容完全正确。 4. 甲方和乙方协商订立供方需方《产品购销合同》，确认内容完全正确。 5. 甲方和乙方协商订立《开立国内信用证申请书（受理回单）》，确认内容完全正确。 6. 乙方确保在十五至二十个银行工作日内根据《信用证申请书》，由开证银行开出180天即期、不可撤销、跟单信用证。第六条违约责任 1. 乙方有义务和甲方就委托开立信用证的程序、流程、银行商谈内容和注意事项等有全面性具体的沟通。并确定开出的信用证和甲方提供的信用证申请书内容准确无误。若由乙方所产生的失误均由乙方全额赔偿予甲方。 2. 开立的信用证是甲方确认的，信用证开出后，信用证受益人是否

根据合同内容审核信用证

根据下述合同内容审核信用证，并指出不符之处 Exercise 1 Sales Contract The Seller: SHANGHAI SHENG DA CO., LTD. UNIT C 5/F JINGMAO TOWER No. SD080215 SHANGHAI, CHINA The Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 2008 28, IMAMGONJ DHAKA,BANGLADESH Signed at: Shanghai, China The undersigned Seller and buyer have agreed to close the following transactions according to the terms and conditions stipulated below: Shipping Mark: A.E. CHITTAGONG Time of Shipment: During May, 2008 Loading Port and Destination: From Shanghai to Chittagong Partial Shipments and Transshipment: Allowed Insurance: To be effected by the buyer Terms of Payment: The Buyer shall open through a bank acceptable to the Seller an irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment. Valid for negotiation in China until the 15th day after the month of shipment. The Seller The Buyer SHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE 信用证 SEQUENCE OF TOTAL 27: 1/1 FORM OF DOC. CREDIT 40A: IRREVOCABLE DOC. CREDIT NUMBER 20: 06660801 DATE OF ISSUE: 31C: FEBRUARY 24, 2008 APPLICABLE RULES 40E: UCP LATEST VERTION DATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESH APPLICANT: 50: ALFAGA ENTERPRISE 26, IMAMGONJ, DHAKA, BANGLADESH ISSUING BANK 52A: AB BANK LIMITED IMAMGANJ, DHAKA-1211, BANGLADESH BENEFICIARY 59: SHANGHAI DA SENG CO., LTD. UNIT C 5/F JINGMAO TOWER SHANGHAI, CHINA AMOUNT 32B: CURRENCY HKD AMOUNT 9800.00

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进口国开来的信用证： ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON CREDIT NUMBER: LOD88095 DATE OF ISSUE: 2008.09.01 EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K. APPLICANT: EASTERN TRADING COMPANY 81 WORDFORD STREET, LONDON UNITED KINGDOM BENEFICIARY: SHANGHAI MAOLIN TRADE CORP. NO.97 MAOMING NAN ROAD SHANGHAI P. R. OF CHINA AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY) THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON US PARTIAL SHIPMENT: NOT ALLOWED TRANSHIPMENT: ALLOWED PORT OF LOADING: SHANGHAI PORT OF DISCHARGE: LONDON LATEST SHIPMENT DATE: 2008.10.15 DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON ART. NO. H666 600PCS @USD15.50/PC USD9300.00 ART. NO.HX88 600PCS @USD16.30/PC USD9780.00 ART. NO. HE21 720PCS @USD18.00/PC USD12960.00 TOTAL: 1920PCS USD32040.00 AS PER CONTRACT NO.SH2008X806

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第四条本合同项下的每一笔交易是相互独立的，每笔交易应遵守本合同、相关的信用证以及乙方的申请书。第五条乙方应当按照甲方的要求，提供真实、有效、准确、完整的开证资料和《开立国内信用证申请书》。第六条甲方有权对乙方合法资格、资信状况、担保情况和申请资料进行审查。第七条甲方可要求乙方提供担保，或交纳规定数额的保证金。第八条甲方负责根据乙方申请，采用信开或电开方式为乙方开立信用证，并负责在规定的时间内将信用证正本发送或寄交通知行。第九条甲方可根据乙方申请，修改已为乙方开立的信用证，乙方应根据甲方要求提供修改所需的资料。第十条甲方执行本合同项下的信用证付款时，按照“单证一致，单单一致”的原则审核有关单据。未发现不符的，可直接从乙方保证金账户和结算账户中向受益人委托收款行议付行付款。乙方收到甲方交来的信用证来单通知书及单据，发现单证不符的，应与甲方、受益人协商解决，或向人民法院提起诉讼，甲方仍可按照规定向受益人支付信用证款项，甲方审核单据的依据为中国人民银行《国内信用证结算办法》。第十一条甲方执行本合同项下的信用证付款时，如果对单据持有异议，可通知乙方。乙方应对单据不符点提出书面意见。乙方同意付款的，甲方及时办理付款。乙方不同意付款的，应在甲方规定的期限内通知甲方并退回全套单据以办理拒付并与受益人联系解决办法。第十二条甲方执行本合同项下的信用证付款时，若乙方账户中没有足够的资金用于支付信用证款项，甲方将向受益人垫款支付信用证款项，同时将垫款作

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No. SD080215 Date: Feb. 15, 2008 Signed at: Shan ghai, China 根据下述合同内容审核信用证，并指出不符之处 Exercise 1 Sales Con tract The Seller: SHANGHAI SHENG DA CO., LTD. UNIT C 5/F JINGMAO TOWER SHANGHAI, CHINA The Buyer: ALFAGA ENTERPRISE 28, IMAMGONJ DHAKA,BANGLADESH The undersigned Seller and buyer have agreed to close the following transactions according to the terms and con diti ons stipulated below: Pack ing: In Cartons Shippi ng Mark: A.E. CHITTAGONG Time of Shipment: During May, 2008 Loading Port and Destination: From Shanghai to Chittagong Partial Shipme nts and Tran sshipme nt: Allowed In sura nee: To be effected by the buyer Terms of Payment: The Buyer shall open through a bank acceptable to the Seller an irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment. Valid for negotiation in China until the 15 th day after the month of shipme nt. The Seller The Buyer SHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE 信用证 SEQUENCE OF TOTAL 27: 1/1 FORM OF DOC. CREDIT 40A: IRREVOCABLE DOC. CREDIT NUMBER 20: 06660801 DATE OF ISSUE: 31C: FEBRUARY 24, 2008 APPLICABLE RULES 40E: UCP LATEST VERTION

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The obligee in the contract can accomplish the goal in a certain period by discussing the agreed rights and responsibilities. 甲方：___________________ 乙方：___________________ 时间：___________________ 信用证合同

编号：FS-DY-48995 信用证合同使用备注：该资料可用于约定双方经过谈判、协商而共同承认、共同遵守的责任与义务，同时阐述确定的时间内达成约定的承诺结果。文档可直接下载或修改，使用时请详细阅读内容。这份借款合同范本是由应届毕业生合同范本频道推荐的借款人：法定地址：贷款人：法定地址：贷款人和借款人就借款人以信用证为抵押向贷款人申请人民币贷款一事共同协商，签订合同如下：第一条定义１.信用证：由银行开出通过通知编号为的信用证。２.结算收入监管：借款人在第一条第１条款下的信用证结算收入必须存入在贷款人处开立的专项保证金存款帐户内，并受贷款人的监督。借款人如不按贷款合同规定归

还贷款，贷款人可主动从该帐户内扣除。未经贷款人同意借款人不得随意支取专项保证金存款帐户内的款项。３.抵押：借款人将第一条第１条款下的信用证抵押给贷款人，作为贷款合同还款的保证。第二条贷款金额和用途１.本合同的贷款金额为。２.本合同项下贷款限于借款人正常生产经营所需流动资金。第三条期限本合同项下的贷款期限为从合同签订日起个月。第四条利息与费用１.本合同项下的贷款利率为年率％。２.贷款从第一笔提款日起息，利息以１年３６０天为基础，根据实际占用的天数计算。３.贷款的结息日为每季第三个月的２０日和贷款到期日。４.借款人到期应付利息由贷款人主动从借款人开

根据合同审核信用证

习题二：信用证审核一、思考题： 1.何谓信用证？简述其一般流程。 2.信用证方式的基本当事人有哪些？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？ 3.信用证方式的主要特点是什么？ 4.何谓“议付”？“议付”与“付款”有什么区别？二、操作题: 1.练习目的：学会阅读信用证 2.练习要求：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,ICBKCNBJ BFDC*** RECORD BASIC HEADER F01 ICBKCNBJ A367 0675 780609 APPLICATION HEADER O700 2851 030605 BFDCIE2DAXXX 5439 447618 020605 1806N * BANQUE FRANCAISE DU COMMERCE EXTERIEUR * PARIS *(HEAD OFFICE) USER HEADER SERVICE CODE 103 BANK PRIORITY 113 MSG USER REF. 108 INFO. FROM CI 115 TO：INDUSTRIAL AND COMMERCIAL BANK OF CHINA ZHEJIANG，CHINA (ICBKCNZJYYY) 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 NO.102 AS0678 LESQUIN CEDEX FRANCE BENEFICIARY *59 : ZHEJIANG MACHINERY IMPORT & EXPORT CORPORATION, 350 WENHUI ROAD, HANGZHOU, ZHEJIANG, CHINA

根据合同修改信用证LC

BANK OF KOREA LIMITED, BUSAN SEQUENCE OF TOTAL *27: 1/1 FORM OF DOC. CREDIT *40A: REVOCABLE DOC. CREDIT NUMBER *20: S100-108085 DA TE OF ISSUE 31C: 20090825 DA TE AND PLACE OF EXPIRY*31D: DA TE 20090801 PLACE KOREA APPLICANT *50: PRIDE COMPANY 203 LODIA HOTEL OFFICE 1564, DONG-GU BUSAN, KOREA BENEFICIARY*59: NINGBO WONDER LIMITED NO. 529, QIJIANG ROAD HE DONG DISTRICT, NINGBO, CHINA AMOUNT *32B: CURRENCY EURO AMOUNT 50,000.00 A V AILABLE WITH/BY*41A: ANY BANK IN CHINA BY NEGOTIA TION DRAFTS A T…42C: 30 DA YS A T SIGHT FOR FULL INVOICE COST DRAWEE 42A: BANK OF KOREA LIMITED, BUSAN PARTIAL SHIPMENTS: 43P: NOT ALLOWED TRANSHIPMENT 43T: NOT ALLOWED LOADING IN CHARGE 44A: GUANGZHOU FOR TRANSPORTA TION TO 44B: BUSAN, KOREA LA TEST DA TE OF SHIPMENT 44C: 20091010 DESCRIPT OF GOODS 45A: COMMODITY: VITAMIN C UNIT PRICE : EURO500.00/MT TOTAL : 10MT+5% ARE ALLOWED PRICE TERM : CIF BUSAN KOREA COUNTRY OF ORIGIN : P. R. CHINA DOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIES INDICA TING L/C NO.&CONTRACT NO. ST05-016 2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER. AND BLANK ENDORSED MARKED FREIGHT TO COLLECT AND NOTIFYING APPLICANT. 3. PACKING LIST IN 3 COPIES INDICA TING QUANTITY/GROSS AND NET WEIGHTS. 4. CERTIFICA TE OF ORIGIN IN 3 COPIES. ADDITIONAL COND. 47B: ALL DOCUMENTS ARE TO BE PRESENTED TO US IN ONE LOT BY COURIER/SPEED POST. DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENING BANK ARE FOR ACCOUNT OF BENEFICIARY. PERIOD OF PRESENTA TION 48: DOCUMENTS TO BE PRESENTED WITHIN 21 DA YS AFTER THE DA TE OF SHIPMENT BUT WITHIN THE V ALIDITY OF THE CREDIT. CONFIRMA TION * 49: WITHOUT INSTRUCTIONS 78: WE HEREBY UNDERTAKE THA T DRAFTS DRA WN UNDER AND IN