国际结算上机实验素材四——信用证
一、开证申请书
2003年5月10日，CHINA IMP. & EXP. CORP. GUANGDONG向中国银行广东省分行提交下面这张开证申请书申请开证，开证行按所给问题审核开证申请书。 (1)申请人公司 (2)受益人公司 (3)通知行是否已由申请人指定 (4)信用证到期地点和时间 (5)受益人开立汇票的要求 (6)单据种类、份数、要求 CHINA IMP. & EXP. CORP. GUANGDONG PHILIPS HONG KONG LIMITED 没有 有效期：July 30, 2003 有效地点：受益人所在地，即香港 汇票付款人为开证行的代理行或进口商；期限为即期；汇票金额为100%发票金额。 见表格下方的说明 装运港：AMSTERDAM； (7)货物装运港、目的港、最迟装船期 目的港：GUANGZHOU； 最迟装船期：July 15,2003 (8)能否分运,能否转运 (9)银行费用由哪方支付 (10)交单期 允许；允许 受益人 运输单据签发日后15天内，并不得晚于信用证的有效期。 (11)开证行处理信用证业务的依据是什UCP600 么 (12)开证行除审查申请书外，还应处理还包括：１）审查申请人资信能力；２）向进哪些事宜 口商售汇；３）向进口商授信 (13)开证行审单行为在什么情况下可免开证行对任何关于单据的形式、完整性、准确性、真实性、虚假性或法律效力等不负责任。 责 (6)单据种类、分数、要求：
① 商业发票一式4份；标明信用证号码和合同号码。
② 全套洁净航空提单；以开证行为收货人；注明“运费待收”，及列明信用证号码并通知开证申请人。
③ 装箱单或重量单一式四份。 ④ 由制造商出具之品质证书一式四份。 ⑤ 由原产地国商会出具之原产地证一式三份。
⑥ 受益人电报副本：通知开证申请人货物装船后即刻发运。
二、信用证的开立 （三）SWIFT开证
中国银行广东省分行接受CHINA IMP. & EXP. CORP. GUANGDONG开证申请，于次日采用SWIFT开证。
: 40A /form of documentary credit: IRREVOCABLE DOCUMENTARY CREDIT : 20 /documentary credit number: LC NO.230BS-453222 : 31C /date of issue: MAY 10, 2003 : 31D /date and place of expiry: JULY 30,2003in country of beneficiary : 51s /applicant bank: BANK OF CHINA GUANGDONG PROVINCIAL BRANCH : 50 /applicant: CHINA IMP.& EXP.CORP.GUANGDONG : 59 /beneficiary: PHILIPS HONG KONG LIMITED CS/BUSINESS COMMUNICATION SYSTEM : 32B /currency code,amount: USD77,495.79 : 39A / pct credit amount tolerance: : 41D / available with /by:ANY BANK BY NEGOTIATION : 42C /drafts at sight drawn on BANK OF CHINA GUANGDONG PROVINCIAL BRANCH : : 43P /partial shipments: allowed : 43T /transshipment: allowed : 44A / on board/dispatch/taking in charge at/from: AMSTERDAM : 44B /for transportation to: GUANGZHOU, CHINA : 44C /latest date of shipment: JULY 15, 2003 : 45A /shipment of goods and/or services: COMPONENTS FOR SOPHO-S 451482-155200 QTY: ONE LOT SHIPPING MARKS =03EMHKHNCT02002 GUANGZHOU CHINA FCA AMSTERDAM
: 46A /DOCUMENTS required: ＋Signed commercial invoice in FOUR copies indicating L/C No. and Contract No. ＋Packing list/Weight memo in FOUR copies. ＋Certificate of quality in FOUR copies issued by THE MANUFACTURERS. ＋Certificate of origin in THREE copies issued by THE CHAMBER OF COMMERCE IN THE COUNTY OF ORIGIN. ＋BENEFICIARYS CERTIFIED COPY OF CABLE TO THE ACCOUNTEES ADVISING SHIPMENT IMMEDIATELY AFTER SHIPMENT EFFECTED. ＋CLEAN AIR WAYBILL CONSIGNED TO ORDER OF ISSUING BANK MARKED FREIGHT COLLECT SHOWING THE L/C NO AND NOTIFY THE APPLICANT WITH FULL ADDRESS. : 47A /additional conditions: All banking charges outside Guangzhou,China are for beneficiary's account. : 48 /period for presentation Documents must to be presented within 15 days after the date of issuance of the shipping document(s) but within the validity of the Credit : 49 /confirmation instructions: WITHOUT : 78 /instructions to pay/acc/neg bk: 1.Each presentation must be noted on the reverse of this advice. 2.All documents are to be despatched in ONE lot by registered airmail to us at:BANK OF CHINA GUANGDONG PROVINCIAL BRANCH INTERNATIONAL DEPARTMENT. 12/F, FINANCIAL BLDG., DONGFENGXI RD. GUANGZHOU, CHINA 3.In reimbursement-We shall reimburse you in accordance with your instructions upon receipt of documents in compliance with credit terms
三、信用证的通知
（一）2002年3月24日中国银行广州分行根据收到的信用证缮制信用证通知书，未加保兑。 １、收到的信用证
Name of Issuing Bank: BANK OF CHINA NEW YORK BRANCH Place and Date of Issue: 19 March, 2002, New York IRREVOCABLE DOCUMENTARY CREDIT No. A-01-I-70498 ORIGINAL Expiry date and Place for Presentation Applicant of documents FILTHAI IMPORT CORP. LTD., NEW YORK，Expiry Date:20 June, 2002 FLAT H, 16/F YOTHIN COURT, 118-128 Place for Presentation: CHINA Advising Bank BANK OF CHINA GUANGZHOU BRANCH Partial Shipments Beneficiary GUANGZHOU FEI YUE SEWING MACHINE MANUFACTORY, 187 TIAN YUAN ROAD, GUANGZHOU, CHINA Amount USD21,000.00 (SAY UNITED STATES DOLLARS TWENTY ONE THOUSAND ONLY) Allowed
Not allowed Transshipment Allowed Not allowed
Shipment from GUANGZHOU to NEW YORK Latest 31 May, 2002 Credit available with ANY BANK by payment at sight by deferred payment at:
by acceptance of drafts at: by negotiation against the documents detailed herein
and of your drafts at sight for FULL invoice value drawn on us. SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE.
FULL SET OF CLEAN“ON BOARD ”OCEAN BILLS OF LADING PLUS 2 NON-NEGOTIABLE COPIES MADE OUT TO ORDER AND ENDORSED IN BLANK MARKED“FREIGHT PREPAID ”AND NOTIFY FILTHAI IMPORT CORP. LTD., NEW YORK WITH FULL ADDRESS. INSURANCE POLICY(IES) OR CERTIFICATE(S) IN ASSIGNABLE FORM AND ENDORSED IN BLANK FOR 110 PCT CIF VALUE SHOWING CLAIMS PAYABLE AT NEW YORK IN THE SAME CURRENCY OF DRAFT, COVERING INSTITUTE CARGO CLAUSES(A), INSTITUTE WAR CLAUSES INCLUDING S.R.C.C. (IF SHIPMENT EFFECTED BY CONTAINERIZED VESSEL, INSURANCE ALSO TO COVER J.W.O.B. CLAUSES).
PACKING LIST IN QUADRUPLICATE. BENEFICIARYS CERTIFICATE CERTIFYING THAT THEY HAVE SENT ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS DIRECTLY TO FILTHAI IMPORT CORP. LTD., NEW YORK BY AIRMAIL WITHIN 3 DAYS AFTER SHIPMENT. Covering shipment of: SW-ⅡX 8 in wooden cases as per S/C No.HR34987 CIF NEW YORK SHIPPING MARKS 02NGS/02602TH ＝ GUANGZHOU CHIN Documents to be presented within
days after the date of shipment but within the validity of the Credit. We hereby issue the Irrevocable Documentary Credit in your favour 1. If the Credit is available by It is subject to the Uniform Customs negotiation, each presentation must be and Practice for Documentary noted on the reverse side of this advice Credit(1993 Revision, International by the bank where the Credit is Chamber of available. Commerce,Paris,France,Publication 2. All documents are to be despatched in No.500) and engages us in accordance ONE lot by registered airmail to us. with the terms thereof. 3. The number and the date of the Credit and the name of our bank must be quoted Yours faithfully on all draft required. FOR BANK OF CHINA NEW YORK BRANCH 4. In reimbursement of your payment made under this LC, we shall credit your account with us under our telex advice to you. Authorized Signature(s)
（二）受益人收到中国银行广州分行通知的信用证后，填写信用证分析单。
信用证分析单
银行 NO.06001953 编号 合约 S/C No.HR34987 受 GUANGZHOU FEI YUE SEWING 益 MACHINE MANUFACTORY, 187 TIAN YUAN ROAD, 人 GUANGZHOU, CHINA 证号 LC NO.A-01-I-70498 开证 BANK OF CHINA NEW YORK BRANCH 银行 开证 19 March, 2002 日期 进FILTHAI IMPORT CORP. LTD., NEW 口YORK，FLAT H, 16/F YOTHIN COURT, 118-128 商 目 的 地 NEW YORK 索汇 T/T Claim 起 GUANGZHOU 方式 运口岸 金额 USD21,000.00 可Not allowed (SAY UNITED STATES DOLLARS TWENTY ONE 否 唛头 THOUSAND ONLY) 转运 汇票 BANK OF CHINA NEW YORK BRANCH 付款人 汇票 at sight 期限 可Not allowed 否分运 装Latest 运31 May, 2002 期限 02NGS/02602THSHIPPING ＝ MARKS GUANGZHOU CHIN 注意 汇票需注明出票条款：信用证号码、开证效 CHINA 事项 日期、开证行名称。 期(即：Drawn under Documentary Credit 地No.230BS-453222 issued by BANK OF 点 CHINA NEW YORK BRANCH, dated 19 March, 提单日 3天内寄2002） 20天内单 议付 单提副商V 海装箱单 证单 提业I 关名单 发S 发称 票 A 票 商业发票 银全 4 4 行 套 重尺保产G 量码险地S 单 单 单 证 P产地证 E 贸 E 促 C 会 产 产 地 地 证 证 出装投寄口船保投许证通保可书 知 通证 知邮据 寄单证明 寄单邮据 铁路货物收据 电声明 传副本 1 1
客 全 户 套 提抬头 to order 单 保险种：INSTITUTE CARGO CLAUSES(A), 险 INSTITUTE WAR CLAUSES INCLUDING S.R.C.C. (IF SHIPMENT EFFECTED BY CONTAINERIZED VESSEL, INSURANCE ALSO TO COVER J.W.O.B. CLAUSES). 通知 FILTHAI IMPORT CORP. LTD., NEW YORK（进口商） 运费预付 fright prepaid 保额另加10 % 赔款地点 NEW YORK This Documentary Credit is subject to the Uniform Customs and Practice. 如分析单内容与合约有不符或疑问，请查核信用证原本。
分析单编号：
因篇幅问题不能全部显示，请点此查看更多更全内容