1、訓練一：信用證內容分析一、信用證實例分析BASIC HEADER F 01 BKCHCNBJA940 0542 763485APPLICANTION HEADER Q 700 1043 011214 SCBKHKHHBXXX 3414 633333 1048 N *SHANGHAI COMMERCIAL BANK LIMITED*HONG KONGUSER HEADER SERVICE CODE 103: BANK. PRIORITY 113: MESG USER REF. 108:BBIBMEY036P40000 INFO. FROM CI 115:SEQUENCE OF TOTAL 27

2、: 1/1FORM OF DOC. CREDIT 40 A : IRREVOCABLEDOC. CREDIT NUMBER 20 : LCBB61561DATE OF ISSUE 31 C : 041214EXPIRY 31 D : DATE 050129 PLACE AT OUR COUNTER IN HONGKONGAPPLICANT 50 : ABLENDID DEVELOPMENT LTD UNIT 10-6, 15/F MENAL ASIA GRANITE 34 WAI YIP STREET, KOWLOON HONG KONGBENEFICIARY 59 : SOHO TEXTIL

3、E AND LIGHT INDUSTRY CO. LTD. 120 TAIPING ROAD. NANJING, CHINAAMOUNT 32 B :CURRENCY USD AMOUNT 108.750,00AVAILABLE WITH/BY 41 D : ANY BANK BY NEGOTIATIONDRAFTS AT 42 C : AT SIGHTDRAWEE 42 D : SHANGHAI COMMERCIAL BANK LTD. HONGKONG FOR FULL INVOICE VALUEPARTIAL SHIPMENTS 43 P : ALLOWEDTRANSSHIPMENT 4

4、3 T : ALLOWEDLOADING IN CHARGE 44 A : PORT IN CHINAFOR TRANSPORT TO 44 B : AARHUS, DENMARKDESCRIPTION OF GOODS 45 A : FABRIC CRUSHED VELOUR, 150CM, AT USD7.5/M AS PER S/C NO. 2K11121, JSL ORDER NO. 4500207220 ART. 5360004/10, 1,000M VANILLA ART. 5360025/30, 2,000M BURGUNDY ART. 5360029/40, 10,700M H

5、UNTER GREEN ALL CIF AARHUS, DENMARKDOCUMENTS REQUIRED 46 A :1.FULL SET OF CLEAN ON BOARD OCEAN VESSEL BILL OF LADING ISSUED TO ORDER AND BLANK ENDORSED NOTIFYING JYSK CO. LTD., AND MARKED FREIGHT PREPAID SHOWING NAME AND ADDRESS OF SHIPPING COMPANYS AGENT AT DESTINATION.2.SIGNED COMMERCIAL INVOICES

6、IN TRIPLICATE SHOWING CIF VALUE OF THE MENTIONED GOODS AND STATING WE HEREBY CERTIFY THAT THE GOODS HEREIN INVOICED CONFIRM WITH P/O NO., JSL ORDER NO. AND ART. NO.3.PACKING LISTS IN TRIPLICATE SHOWING NUMBER OF CARTONS, GROSS WEIGHT, NET WEIGHT AND SPECIFIED PER CONTAINER, 4.GSP CERTIFICATE FORM A

7、IN DUPLICATE ISSUED BY COMPETENT AUTHORITY OF P.R. CHINA5.INSURANCE POLICY OR CERTIFICATE IN ASSIGNABLE FORM AND ENDORSED IN BLANK FOR 110 PCT OF INVOICE VALUE WITH CLAIMS PAYABLE AT DESTINATION IN CURRENCY OF DRAFT COVERING ICC (A), INSTITUTE WAR CLAUSES (CARGO), INSTITUTE STRIKES CLAUSES (CARGO),

8、WAREHOUSE TO WARHOUSE CLAUSES AND SHOWING NO. OF ORIGINALS ISSUED.ADDITIONAL COND. 47 A :1.CHARGES INCURRED IN RESPECT OF ANY TELEGRAPHIC TRANSFER/CHARTS PAYMENT/PAYMENT ADVICE BY SWIFT/TELEX ARE FOR ACCOUNT OF BENEFICIARY.2.A HANDLING COMMISSION OF USD50.00 OR EQUIVALENT, PLUS TELEX CHARGES, IF ANY

9、, WILL BE DEDUCTED FROM THE PROCEEDS FOR EACH SET OF DOCUMENTS WITH DISCREPANCIES PRESENTED UNDER THIS LETTER OF CREDIT.3.ALL DOCUMENTS MUST BE PRESENTED THROUGH BENEFICIARYS BANKER AND EXTRA COPY OF INVOICE AND TRANSPORT DOCUMENT FOR L/C ISSUING BANKS FILE REQUIRED.WE HEREBY ENGAGE WITH THE DRAWERS

10、, ENDORSERS AND BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE DULY HONOURED ON PRESENTATION.THIS DOCUMENTARY CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007) REVISION, INTERNATIONAL CHAMBER OF

11、 COMMERCE, PUBLICATION NO. 500.DETAILS OF CHARGES 71 B : ALL BANKING CHARGES OUTSIDE HONG KONG ARE FOR ACCOUNT OF BENEFICIARY.PRESENTATION PERIOD 48 : ALL DOCUMENTS MUST BE PRESENTED TO AND REACH OUR COUNTER IN HONG KONGWITHIN 7 DAYS AFTER B/L DATE.CONFIRMATION 49 : WITHOUTINSTRUCTIONS 78 : 1.PLS FO

12、RWARD THE WHOLE SET OF DOCUMENTS IN ONE LOT TO OUR BILLS PROCESSING CENTRE (KOWLOON) AT 2/F., 666 NATHAN ROAD,KOWLOON, HONG KONG VIA COURIER SERVICE AT BENEFICIARYS EXPENSES.2.IN REIMBURSEMENT, WE SHALL REMIT PROCEEDS IN ACCORDANCE WITH YOUR INSTRUCTIONS UPON RECEIPT OF THE DOCUMENTSADVISE THROUGH 5

13、7 D : YOUR JIANGSU BRANCH, 148 ZHONGSHAN SOUTH ROAD, NANJING, CHINA請根據上述信用證查找如下內容：1. 開證行：2. 通知行：3. 信用證類型和號碼：4. 開證申請人：5. 受益人：6. 信用證金額：7. 開證日期：8. 最遲裝運期：9. 信用證有效期：10. 信用證到期地點：11. 是否允許分批裝運和轉船：12. 裝運港：13. 目的港：14. 匯票條款：15. 貨物描述：16. 貿易術語：17. 交單期限：18. 信用證特殊條款：19. 單據條款：二、信用證實例分析FORM OF DOC.CREDIT:IRREVOCABLE

14、DOC.CREDIT NUNBER: U-50555-4DATE OF ISSUE: 20020601EXPIRY: DATE: 20020810APPLICANT: TROPICANA PTY LTD., NO.209-3-111AAA-23 LONDONBENEFICIARY: NINGBO YUANDA IMP.AND EXP.CORP.362 LINGQIAO ROAD, NINGBO CHINAAMOUNT: CURRENCY USD AMOUNT ABOUT 36,000.00AMOUNT COVERED: SAY UNITED STATED DOLLARS THIRTY SIX

15、THOUSAND ONLY AVAILABLE WITH/BY: ANY BAND BY NEGOTIATIONDRAFTS AT : DRAFT AT SIGHT FOR 100PCT INVOICE COSTDRAWEE: CORESTATES BANK INTERNATIONAL LONDONPARTIAL SHIPMENTS: ALLOWED TRANSHIPMENT: ALLOWEDLOADING IN CHARGE: NINGBO CHINAFOR TRANSPORT TO: LONDON LATEST DATE OF SHIP:20020725DESCRIPY.OF GOODS:

16、27,170PCS OF KNIT WEARS USD1.35/PC UNDER S/C NO.NYIE991-34-ERSHIPPING MARKS: NYIE991-34-ER/LONDON/1-UPDOCUMENTS REQURIED:+MANUALLY CERTIFIED INVOICE IN TRIPLICATE.+2/3 CLEAN ON BOARD OCEAN B/L MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.+INSURANCE P

17、OLICY OR CERTIFICATE IN DUPLICATE, BLANK ENDORSED, FOR 110PCT OF THE INVOICE VALUE INSURANCE MUST INCLUDE THE INSTITUTE WAR CLAUSES, THE INSTITUTE STRIKES RIOTS AND CIVIL COMMOTIONS CLAUSES, THE INSTITUTE CARGO CLAUSES (A) INSURANCE,I.C.C.DATED 1/1/1982.CLAIMS ARE TO BE PAYABLE IN DESTINATION IN THE

18、 CURRENCY OF THE DRAFTS.+PACKING LIST IN TRIPLICATE+CERTIFICATE OF ORIGIN IN ONE ISSUED BY C.C.P.I.T.ADDITIONAL COND.:+A COPY OF BENEFICIARYS SHIPPING ADVICE ADVISING NAME OF VESSEL,DATE OF SAILING,B/L NUMBER,INVOICE VALUE AND QUANTITY OF GOODS 2 DAYS AFTER SHIPMENT EFFECT,REQUIRED.+1/3 ORIGINAL B/L

19、 MUST SENT TO THE APPLICANT DIRECTLY AFTER SHIPPMENT.+BENEFICLARYS CERTIFICATE INDICATING THAT ONE COPY OF INVOICE, PACKING LIST HAS BEEN PRESENT BY FAX TO L/C OPENER BEFORE SHIPMENT.+THE GOODS SHOULD BE CONTAINERRIZED.THE ADVISING BANK IS REQUESTED TO NOTIFY THE BENEFICIARY WITHOUT ADDING THEIR CON

20、FIRMATION.PRESENTATION PERIOD: DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT ON THE TRANSPORT DOCUMENTS.CONFIRMATION: WITHOUTREIMBURSEMENT BANK: CORESTATES BANK INTERNATIONAL NEW YORL, NYINSTRUCTIONS: THE NEGOTIATING BANK MUST SEND THE DRAFTS AND ALL DOCUMENTS

21、 DIRECTLY TO US IN TWO CONSECUTIVE LOTS AT P.O.B0X 5329 LONDON INT, 100-31 BY REGISTERED AIRMAILADVISE THROUGH: YOUR NINGBO BRANCH.ALL BANKING CHARGES OUTSIDE LONDON INCLUDING REIMBURSING BANKS CHARGES ARE FOR ACCOUNT OF BENEFICIARYTHIS CREDIT IS SUBJECT TO U.C.P.2007 I.C.C.PUBLICATION NO.600請根據上述信用

22、證查找如下內容：20. 開證行：21. 通知行：22. 信用證類型和號碼：23. 開證申請人：24. 受益人：25. 信用證金額：26. 開證日期：27. 最遲裝運期：28. 信用證有效期：29. 信用證到期地點：30. 是否允許分批裝運和轉船：31. 裝運港：32. 目的港：33. 匯票條款：34. 貨物描述：35. 貿易術語：36. 交單期限：37. 信用證特殊條款：38. 單據條款：39.信用證特殊條款：39.訓練三：商業發票的繕制一、Make out the relevant invoice with the following information from the L/C.Doc

23、. Credit Number *20 : 6764/05/12345BDate of issue 31C : 050516 (YY-MM-DD)Expiry *31D : Date 050831(YY-MM-DD) Place CHINAApplicant *50 : THOMAS INTERNATIONAL COMPANY LIMITED 1/F WINFUL CENTRE, SHING YIP STREET, KOWLOON,HONGKONG Beneficiary *59 : FENGYUAN LIGHT INDUSTRIAL PRODUCTS IMP. AND EXP. CORP.

24、P. O. BOX 789, SHANGHAI, CHINAAmount *32B : Currency USD Amount 10，560.00Partial Shipments 43P : NOT ALLOWEDTransshipment 43T : ALLOWEDLoading in Charge 44A : CHINA PORTFor Transport to 44B : ANTWERPLatest Date of Ship. 44C : 050815(YY-MM-DD)Descript. Of Goods 45A : APPLICANTS ITEM NO. HW045 WOODEN

25、HANGER, 66，000 PCS, THE PACKING IS 100PCS PER STRONG EXPORT CARTON OF 3.00 CUFT USD16.00 PER CARTON CIF ANTWERP INCLUDING 3 PCT COMMISSIONAS PER SALES CONFIRMATION NO.484LFVS15783 SHIPPING MARKS-: GH1904001 (IN A DIAMOND) C/NO:Documents required 46A : *SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE Some

26、 useful information:Port of Loading: Shanghai Port of Transshipment: Hong KongS.S.: TONGMEI V.155/FARROR Date of B/L : AUG.2, 2005 Invoice No.2005C8K4897COMMERCIAL INVOICE1)SELLER3) INVOICE NO.4)INVOICE DATE5)L/C NO.6)DATE7)ISSUED BY2)BUYER8) CONTRACT NO.9)DATE10)FROM11)TO12)SHIPPED BY13)PRICE TERM1

27、4)MARKS 15)DESCRIPTION 16)QTY 17)UNIT PRICE 18)AMOUNT 19)ISSUED BY 20)SIGNATURE二、Make out the relevant invoice with the following information from the L/C. Doc. Credit Number *20 : 002/0503668Date of issue 31C : 05-03-20 (YY-MM-DD)Expiry *31D : Date 05-06-15(YY-MM-DD) Place CHINAApplicant *50 : DE TUINKRAMER B.V.Beneficiary *59 : CHINA NATIONAL ARTS & CRAFTS CORPORATION TAIYUAN BRANCH TAIYUAN FOREIGN TRADE BUILDING 85-99, ZHONGSHAN