信用證內(nèi)容信用證本身**信用證的類型(Formofcredit)含義:L/C是銀行有條件的承諾付款的文件。類型：Revocable/IrrevocableL/CDocumentary/CleanL/CRestricted/FreelynegotiationL/CConfirmed/unconfirmedL/CSight/TimeL/CTransferable/Non-transferableL/Cbuyer's/seller'susanceL/C**信用證的當(dāng)事人:Applicant/Accountee/Accreditor/OpenerBeneficiaryissuing/opening/establishingBankAdvising/NotifyingBankConfirmingBankNegotiatingBankPayingBankReimbursingBank**信用證號碼(L/Cnumber)**開證日期((。/飩ofissue)**信用證金額(L/Camount)**有效期和到期地點(diǎn)(Expirydateandplace)**單據(jù)提交期限(Documentspresentationperiod)二、匯票出票人(Drawer)付款人/受票人(Drawee)draft/CREDITDRAWNONUS/ourbank:付款人為開證行draftDRAWNONYOURSELF:付款人為通知行DRAWNON**BANK:付款人為**銀行(保兌行/償付行等)付款期限(Tenor)遠(yuǎn)期信用證:提單日后30天:L/Cat30daysafterB/Ldate見票后30天:L/Cat30dayssight出票后30天:L/Cafterdate（匯票出票日）4.出票條款（Drawnclause）:匯票依據(jù)某信用證（開證行、號碼、日期）出具二.單據(jù)商業(yè)發(fā)票(CommercialInvoice)裝箱單或磅碼單(PackingList/WeightMemo)提單(BillofLading)保險(xiǎn)單(InsurancePolicy)(根據(jù)價(jià)格術(shù)語)產(chǎn)地證明(CertificateofOrigin)其它單據(jù)(Otherdocuments)三.貨物品名、貨號和規(guī)格(Commodityname,article

numberandspecifications)數(shù)量和包裝(Quantityandpacking)單價(jià)(Unitprice)運(yùn)輸裝貨港(Portoflading/shipment)卸貨港或目的地(Portofdischargeordestination)裝運(yùn)期限(Latestdateofshipment)可否分批裝運(yùn)(Partialshipmentsallowed/notallowed)5.可否轉(zhuǎn)船(Transhipmentallowed/notallowed)其它特別條款(Specialconditions)開證行對議付行的指示(Instructionstonegotiatingbank)開證行付款保證(Engagement/Undertakingclause)慣例適用條款(SubjecttoUCPclause)開證行簽字(Signature)TRIPLICATE：3copiesQUADRIPLICATE:TRIPLICATE：3copiesQUADRIPLICATE:4copiesQUINTPLICATE:5copies審核信用證要點(diǎn)（主要以合同為依據(jù)，同時(shí)參考UCP500）??信用證的性質(zhì)4copiesQUINTPLICATE:5copies1.信用證為可撤銷的（Revocable）信用證內(nèi)漏列適用國際商會(huì)UCP規(guī)則條款“ThiscreditissubjecttotheUniformCustomsandPracticeforDocumentaryCredits（跟單信用證統(tǒng)一慣例）1993revisionICCpublicationNo.500”（SWIFT格式的信用證無需列明）信用證未按合同要求加保兌（Confirmed）信用證中存在“軟條款”（Softclause）例如：由受益人出具的商業(yè)發(fā)票、品質(zhì)確認(rèn)書須由開證申請人或指定的人簽字或會(huì)簽（客檢條款ThecertificatesofinspectionwouldbeissuedandsignedbyauthorizedtheapplicantofL/Cbeforeshipmentofcargo,whichthesignaturewillbeinspectedbyissuingbank.二.信用證期限信用證中沒有到期日（有效期）到期地點(diǎn)在國外信用證的到期日和裝運(yùn)期有矛盾裝運(yùn)期、到期日或交單期規(guī)定與合同不符裝運(yùn)期或有效期的規(guī)定與交單期矛盾交單期限過短交單期限一般為貨物裝運(yùn)后15天至21天內(nèi)。信用證當(dāng)事人開證申請人公司名稱或地址與合同不符受益人公司名稱或地址與合同不符.信用證金額貨幣信用證金額不夠（不符合合同、未達(dá)到溢短裝要求）金額大小寫不一致信用證貨幣幣種與合同規(guī)定不符五.匯票付款期限與合同規(guī)定不符1）即期匯票"Atsight”2）遠(yuǎn)期匯票Atxxdayssight（見票后若干天付款）Atxxdaysafterdateofdraft（出票的若干天付款）AtxxdaysafterdateofB/L（提單日期后若干天付

款）Billpayableatafixeddate（指定的日期付款）沒有將開證行作為匯票的付款人裝運(yùn)分批裝運(yùn)、轉(zhuǎn)運(yùn)與合同規(guī)定不符裝運(yùn)港、目的港與合同規(guī)定或成交條件不符裝運(yùn)期限與合同規(guī)定不符****若信用證規(guī)定“Yourport”受益人只能在本市港口裝運(yùn)，若本市沒有港口，則事先須洽開證人改證。貨物貨物品名、規(guī)格、數(shù)量、包裝與合同不符:商品數(shù)量（注意容差規(guī)定）；商品的包裝15kgsor/and20kgs商品單價(jià)（UnitPrice）有誤使用的價(jià)格術(shù)語與合同條款有矛盾貨物單價(jià)數(shù)量與總金額不吻合證中援引的合同號碼與日期錯(cuò)誤漏列溢短裝規(guī)定單據(jù)hi受益人能否提供L/C項(xiàng)下單據(jù)：hia)b)c)hia)b)c)hid)對單據(jù)的特別要求（所用語言及批注）

d)商業(yè)發(fā)票1）發(fā)票的種類不當(dāng)2）要求領(lǐng)事簽證（ConsularLegalizedInvoice）提單1）提單的簽發(fā)份數(shù)Fullset（全套）Completeset（全套）1/3originalB/Lofcleanonboard（清潔已裝船三份正本提單中的一份）2/3originalB/L（三份正本提單中的二份）2）要求正本提單全部或部分直寄客戶3）提單運(yùn)費(fèi)條款規(guī)定與成交條件矛盾FreighttobecollectedFreightprepaidorFreightpaid保險(xiǎn)單6Ej1）保險(xiǎn)單種類不對（INSURANCEPOLICY/CERTIFICATE2）保險(xiǎn)范圍與合同規(guī)定不一致3）投保金額未按合同規(guī)定6Ej其他單據(jù)1）產(chǎn)地證明出具機(jī)構(gòu)有誤（國外機(jī)構(gòu)或無授權(quán)機(jī)構(gòu)）2）檢驗(yàn)證書種類與實(shí)際不符3）漏列必須提交的單據(jù)分析下列兩個(gè)例句:1、Theopeningbankisobligedtopayment/willpayaftergoodsareshippedtotheportofdesti