二、信用證的審核

1、 信用證的審核 信信 用用 證證 審審 核核 要要 點點1.1.審核信用證的審核信用證的種類種類 ( ( CONFIRMED ?CONFIRMED ?) ) 2.2.審核開證申請人及受益人的審核開證申請人及受益人的名稱、地址名稱、地址是否正確是否正確3.3.審核信用證各相關審核信用證各相關日期日期是否合理是否合理 ( (開證日期、裝運期、交單期、有效期開證日期、裝運期、交單期、有效期) )4.4.審核信用證對所裝運審核信用證對所裝運貨物貨物及及金額金額的描述是否正確（的描述是否正確（名稱、規(guī)格、包裝名稱、規(guī)格、包裝；幣種、幣種、金額、數(shù)量、單價金額、數(shù)量、單價）5.5.審核審核運輸運輸條款（條

2、款（起運起運/ /目的港、轉(zhuǎn)運、運輸工具目的港、轉(zhuǎn)運、運輸工具）6.6.審核審核單據(jù)單據(jù)條款條款7.7.關于銀行關于銀行費用的支付責任費用的支付責任的審核的審核8.8.對空白處、邊緣處對空白處、邊緣處加注的文字加注的文字的審核的審核9.9.對信用證對信用證軟條款軟條款的審核的審核一、要點：審核要點；實例；訓練二、信用證審核實例(審核)APPLICATION HEADER 700 UOVBPHMMXXX 應用報頭SEQUENCE OF TOTAL 27:1/1FORM OF DOC CREDIT 40:IRREVOCABLEDOC CREDIT NUMBER 20:18LC04/10359DAT

3、E OF ISSUE 31C:070315EXPIRY 31D:DATE/070430 PLCE/CHINAAPPLICANT 50D:TBCD ELECTRONIC CO LTD N2036 FEATI STREET PAMPANGA PHLIPINESBENEFICIARY 59:BEIJING LONGTAIDA CO LTD NO123 ZHONGGUANCUN SOUTH RD，CHINA 有效期及有效地 HAIDIAN DISTRICT BEIJING PRCAMOUNT 32B:CURRENCY USD AMOUNT36432.20AVAILABLE WITH/BY 41D:AN

4、Y BANK NEGOTIATIONDRAFTS AT 42C: SIGHT FOR 100 PCT INVOICE VALUE DRAWEE 42A: UOVBPHMM UNITED OVERSEAS BANK PHILIPPINES MANILAPARTIAL SHIPMENT 43P :PERMITTEDTRANSHIPMENT 43T :PERMITTEDLOADING IN CHARGE 44A :ANY PORT OF CHINAFOR TRANSPORT TO 44B :MANILA PHILIPPINESLATEST SHIPMENT 44C :070412DESCRIP OF

5、 GOODS 45A :730 PCS 60CRT AS PER P/I INVOICE NO.0601 DATE FEB29,2007 FOB DALIN CHINA 種類 信用證種類付款人為開證行起始港目的港一種使用陰極射線管(Cathode Ray Tube)的顯示器 DOCUMENTS REQUIRED 46A： 1.FULL SET OF 3/3 CLEAN ON BOARD OCEAN BILL OF LADING ISSUED TO THE ORDER OF UNITED OVERSEAS BANK PHILIPPINES MARKED “FREIGHT COLLECT” NOT

6、IFY APPLICANT 2.SIGNED COMMERCIAL INVOICE IN TRIPLICATE 3.PACKING LIST IN TRIPLICATE 4.BENEFICIARYS CERTIFICATE CERTIFY THAT ONE SET OF NON-NEGOTIABLE SHIPING DOCUMENTS HAVE BEEN FORWARDED DIRECTLY TO APPLICANT VIA COURIER WITHIN FIVE WORKING DAYS AFTER SHIPMENTADDITIONAL COND. 47A ： ALL COPIES OF S

7、HIPPING DOCUMENTS SUCH AS BUT NOT LIMITED TO BILL OF LADING MUST LEGIBLY INDICATE THE L/C NO REGARDING THE SHIPMENT. 注意此規(guī)定DISCREPENCY FEE OF USD40.00 FOR ACCOUNT OF BENEFICAIRY SHALL BE LEVIED.DETAILS OF CHARGES 71:B ALL BANK CHARGES OUTSIDE PHILIPPINES ARE FOR BENEFICAIRYS ACCOUNTPRESENTATION PRIOD

8、 48:ALL DOCUMENTS SHOULD BE PRESENTED WITHIN 15 DAYS AFTER SHIPMENT DATE.CONFIRMATION 49:WITHOUTUPON RECEIPT OF DOCUMENTS WITH ALL TERMS AND CONDITIONS COMPLIED WITH,WE WILL REMIT THE PROCEEDS TO THE NEGOTIATING BANK ACCORDING TO THEIR INSTRUCTION.DOCUMENTS TO BE MAILED DIRECTLY TO UNITED OVERSEAS B

9、ANK PHILIPPINES,LOCATED AT 17TH,PACIFIC STAR BLDG,SEN GIL PUYAT AVE,MAKATI CITY, PHILIPPINES IN ONE LOT VIA COURIERTHIS CREDIT IS SUBJECT TO ICC 600. 不符點 信用證種類三、審核訓練（一）審證資料（一）審證資料 1.貿(mào)易合同貿(mào)易合同 銷售合同銷售合同 SALES CONTRACT Contract No: RT05342 Date: Mar20,2005 Sellers:SHANGHAI TOOL IMP&EXP Signed at: SH

10、ANGHAI CO.,LTD TEL:dd:31,GANXIANG ROAD SHANGHAI,CHINA Fax:uyers:MAMUT ENTERPRISESAV TEL: 024-4536-2453Add:TARRAGONA75-3ER,BARCELONA,SPAIN Fax: 024-4536-2452 This contract is made by and between the sellers and buyers, where by the sellers agree to sell and the buyers agre

11、e to buy the under-mentioned goods according to the conditions stipulated below: Name of Commodity and Specification Quantity Unit Price Amount HAND TOOLS9PCS Etra Long Hex Key Set (9組合加長六角扳手)8pc Double Offset Ring Spanner (梅花扳手)12 pc Double Offset Ring Spaner12 pc Combination Spanner (兩用扳手)10pc Com

12、bination SpannerAS PER PROFORMA INVOICE N0.20050329DATE MARCH 10,2005 1200SET 1200SET 800SET 1200SET 1000SET FOBSHANGHAI USD 1.76 USD3.10 USD7.50 USD3.55 USD5.80USD2112.00USD3720.00USD6000.00USD4260.00USD5800.00 5400SETUSD21892.00（5）Packing: 9PCS Etra Long Hex Key Set,12 pc Combination Spanner , 10p

13、c Combination Spanner packed in 1 plastic carton of 10 sets each; 8 pc Double Offset Ring Set Packed in plastic carton of 16 sets each; 12 pc Double Offset Ring Set Packed in plastic carton of 8 sets each; packed in three 40 container(6) Delivery From SHANGHAI,CHINA to BARCELONA,SPAIN(7)Shipping Mar

14、k M.E BARCELONA C/No. 1-UP(8)Time of Shipment: Latest Date of Shipment May.10,2005(9)Patial Shipment: Not Allowed (10)Transhipment: Allowed(11)Terms of Payment: By 100% Confirmed Irrevocable Letter of Credit to be available at 30 days after sight draft to be opened by the sellers.L/C must mention th

15、is contract number and L/C will be advised by BANK OF CHINA SHANGHAI BRANCH.All banking charges outside China are for account of Drawee.(12)Arbitration:All disputes arising from the excution of or in connection with contract shall be settled micably by negotiation. In case of settlement can be reach

16、ed through negotiation then shall be submitted to China International Economic & Trade Arbitration Commision in Shanghai(or Beijing) for arbitration in act with its procedures. The arbitral award is final and binding upon both parties for setting the dispute.The fee for arbitration shall be born

17、 by losing party. The Seller The buyer 2.L/C Materails DOCUMENTARY CREDITSEQUENCE OF TOTAL 27:1/1FORM OF DOC CREDIT 40:REVOCABLEDOC CREDIT NUMBER 20:31173DATE OF ISSUE 31C:050401EXPIRY 31D:DATE 050531 PLACE CHINAAPPLICANT 50D:MAMUT ENTERPRISESAV TARRAGONA75-3ER,BARCELONA,SPAIN BENEFICIARY 59: SHANGH

18、AI TOOL IMP&EXP 31,GANXIANG ROAD SHANGHAI,CHINAISSUING BANK 52A:CREDIT ANDORRA ANDORRA LA VELLA, ANDORRAAMOUNT 32B:CURRENCY EUR AMOUNT21892.00AVAILABLE WITH/BY 41D:ANY BANK NEGOTIATION IN CHINADRAFTS AT 42C: AT SIGHT DRAWEE 42A: CREDIT ANDORRA ANDORRA LA VELLA, ANDORRAPARTIAL SHIPMENT 43P :ALLOWEDTRANSHIPMENT 43T :NOT ALLOWEDLOADING ON BOARD 44A :SHANGHAIFOR TRANSPORT TO 44B :BARCELONA,SPAINLATEST SHIPMENT 44C :050510DESCRIP OF GOODS 45A :HAND TOOLS AS PER P/I INVOICE NO.20050339 DATE M