9. 信用证审核及改证

13：信用证审核 一、实训 要求 对教师党员的评价套管和固井爆破片与爆破装置仓库管理基本要求三甲医院都需要复审吗 要求学生掌握信用证的审核并提出改证要求 二、实训内容 (一)信用证内容、格式及翻译； (二)信用证的审核； (三)改证的具体要求。 三、实训重点 信用证的审核。 四、实训资料 (一)综合审核的要点: 检查 规定 关于下班后关闭电源的规定党章中关于入党时间的规定公务员考核规定下载规定办法文件下载宁波关于闷顶的规定 的单证是否齐全包括所需单证的份数. 检查所提供的文件名称和类型是否符合要求. 有些单证是否按规定进行了认证. 单证之间的货物描述,数量,金额,重量,体积,运输 标志 禁止坐卧标志下载饮用水保护区标志下载桥隧标志图下载上坡路安全标志下载地理标志专用标志下载 等是否一致. 单证出具或提交的日期是否符合要求. (二)分类审核的要点: 1、汇票 汇票的付款人名称、地址是否正确； 汇票上金额的大、小写必须一致； 付款期限要符合信用证或 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 （非信用证付款条件下）规定； 检查汇票金额是否超出信用证金额，如有信用证金额前有“大约”一词可按10%的增减幅度掌握； 出票人、受款人、付款人都必须符合信用证或合同（非信用证付款条件下）的规定； 币制名称应信用证和发票上的相一致。 出票条款是否正确如出票所根据的信用证或合同号码是否正确。 是否按需要进行了背书。 汇票是否由出票人进行了签字。 汇票份数是否正确如“只此一张”或“汇票一式二份有第一汇票和第二汇票” 2、商业发票 抬头人必须符合信用证规定； 签发人必须是受益人； 商品的描述必须完全符合信用证的要求； 商品的数量必须符合信用证的规定； 单价和价格条件必须符合信用证的规定； 提交的正副本份数必须符合信用证的要求； 信用证要求表明和证明的内容不得遗漏。 发票的金额不得超出信用证的金额，如数量、金额均有“大约”，可按10%的增减幅度掌握。 3、保险单据 保险单据必须由保险公司或其代理出具; 投保加成必须符合信用证的规定; 保险险别必须符合信用证的规定并且无遗漏; 保险单据的类型应与信用证的要求相一致,除非信用证另有规定,保险经纪人出具的暂保单银行不予接受; 保险单据的正副本份数应齐全,如保险单据注明出具一式多份正本,除非信用证另有规定,所有正本都必须提交; 保险单据上的币制应与信用证上的币制相一致; 包装件数、唛头等必须与发票和其他单据相一致； 运输工具、起运地及目的地，都必须与信用证及其他单据相一致； 如转运，保险期限必须包括全程运输； 除非信用证另有规定,保险单的签发日期不得迟于运输单据的签发日期； 除信用证另有规定，保险单据一般应作成可转让的形式，以受益人为投保人，由投保人背书。 4、运输单据 运输单据的类型须符合信用证的规定; 起运地、转运地、目的地须符合信用证的规定； 装运日期/出单日期须符合信用证的规定； 收货人和被通知人须符合信用证的规定； 商品名称可使用货物的统称。但不得与发票上货物说明的写法相抵触； 运费预付或运费到付须正确表明； 正副本份数应符合信用证的要求; 运输单据上不应有不良批注; 包装件数须与其他单据相一致； 唛头须与其他单据相一致； 全套正本都须盖妥承运人的印章及签发日期章； 应加背书的运输单据，须加背书。 5、其他单据如装箱单、重量单、产地证书、商检证书等，均须先与信用证的条款进行核对，再与其他有关单据核对，求得单、证一致，单、单一致。 6、常见差错 汇票大、小写金额打错； 汇票的付款人名称、地址打错； 发票的抬头人打错； 有关单据如汇票/发票/保险单等的币制名称不一致或不符合信用证的规定； 发票上的货物描述不符合信用证的规定； 多装或短装； 有关单据的类型不符合信用证要求; 单单之间商品名称/数量/件数/唛头/毛净重等不一致； 应提交的单据提交不全或份数不足； 未按信用证要求对有关单据如发票/产地证等进行认证; 漏签字或盖章； 汇票/运输提单/保险单据上未按要求进行背书； 逾期装运； 逾期交单。 五、实训练习 练习1：对照合同审核信用证中不的符点 中国国际纺织品进出口公司江苏分公司 CHINA INTERNATIONAL TEXTILES I/E CORP. JIANGSU BRANCH 20 RANJIANG ROAD ，NANJING，JIANGSU，CHINA 销售确认书                编号NO.：CNT0219 SALES  CONFIRMATION        日期 DATE：MAY 10，2004 OUR REFERENCE：IT123JS 买方BUYERS：  TAI HING LOONG SDN, BHD, KUALA LUMPUR. 地址ADDRESS： 7/F, SAILING BUILDING, NO.50 AIDY STREET, KUALA LUMPUR,MALAYSIA 电话 TEL：060-3-74236211                  传真FAX：060-3-74236212 兹经买卖双方同意成交下列商品，订立条款如下： THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTION ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW： DESCRIPTION OF GOODS  QUANTITY        UNIT PRICE              AMOUNT CIF SINGAPORE 100% COTON GREE LAWN      300,000 YARDS    @HKD3.00PER YARD      HKD900,000.00 装运SHIPMENT：      DURING JUNE/JULY， 2004 IN TRANSIT TO MALAYSIA 付款条件PAYMENT： IRREVOCABLE SIGHT L/C 保险INSURANCE：    TO BE EFFECTED BY SELLERS COVERING WPA AND WAR RISKS FOR 10%  OVER THE INVOICE VALUE 买方(签章)THE BUYER                                  卖方(签章)THE SELLER TAI HING LOONG SDN, BHD, KUALA LUMPUR.        中国国际纺织品进出口公司江苏分公司 CHINA INTERNATIONAL TEXTILES I/E CORP.    JIANGSU BRANCH 买方开来的信用证如下所示： FROM BANGKOK BANK LTD., KUALALUMPUR DOCUMENTARY CREDIT NO.：01/12345， DATE：JUNE 12,2004 ADVISING BANK: BANK OF CHINA, JIANGSU BRANCH APPLICANT: TAI HING LOONG SDN, BHD., P.O.B.666 KUALA LUMPUR BENEFICIARY: CHINA INT’L TEXTILES I/E CORP., BEIJING BRANCH AMOUNT: HKD 900,000.00 (HONGKONG DOLLARS TWO HUNDRED THREE THOUSAND ONLY) EXPIRY DATE: JUN 15, 2004 IN CHINA FOR NEGOTIATION DEAR SIRS: WE HEREBY ISSUE THIS DOCUMENTARY CREDIT IN YOUR FAVOR, WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFT(S) IN DUPLICATE AT SIGHT DRAWN ON BENEFICIARY BEARING THE CLAUSE: “DRAWN UNDER L/C NO. 98/12345 OF BANGKOK BANK LTD., KUALA LUMPUR DATED JUNE 12, 2004” ACCOMPAINED BY THE FOLLOWING DOCUMENTS: -SIGNED INVOICE IN QUADRUPLICATE COUNTER-SIGNED BY APPLICANT. -FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, ENDORSED IN BLANK, MARKED ‘FREIGHT COLLECT’ AND NOTIFY BENEFICIARY. -MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50% WITH CLAIMS PAYABLE IN NANJING IN THE SAME CURRENCY AS THE DRAFT COVERING ALL RISKS AND WAR RISKS FROM WAREHOUSE TO WAREHOUSE UP TO KUALALUMPUR INCLUDING SRCC CLAUSE AS PER PICC 1/1/1981. - PACKING LIST IN QUADRUPLICATE. - CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, NANJING. - SHIP’S CLASSIFICATION ISSUED BY LIOYDS’ IN LONDON. COVERING: ABOUT 300,000 YARDS OF 65% POLYESTER, 35% COTTON GREY LAWN. AS PER BUYER’S ORDER NO. TH-108 DATED MAY 4, 2004 TO BE DELIVERED ON TWO EQUAL SHIPMENTS DURING MAY/ JUNE. ALL BANKING CHARGES OUTSIDE MALAYSIA ARE FOR THE ACCOUNT OF BENEFICIARY. SHIPMENT FROM CHINA TO PORT KELANG LATEST JULY 31, 2004. PARTIAL SHIPMENTS ARE ALLOWED. TRANSSHIPMENT PROHIBITED. WE HEREBY ENGAGE WITH DRAWERS, ENDORSERS AND BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN CONFORMITY WITH THE TERMS OF THIS CREDIT WILL BE DULY HONORED ON PRESENTATION. SUBJECT TO《UCP  500》 BANGKOK BANK LTD., KUALALUMPUR (SIGNED) 练习2  审核信用证，将证中有错的地方、我方作不到或应注意的地方指出来。 DEUTSCHE BANK A.G., HAMBURG APPLICANT: HAMBURGER GEMEINWIRTSGESSELSCHAFTS A.G., HAMBURG, GERMANY DATE AND PLACE OF EXPIRY: 1ST SEP. 2004 IN HAMBURG ADVISING BANK: BANK OF CHINA, TIANJIN, CHINA AMOUNT: USD9,000.00 (SAY USD EIGHT THOUSAND) SHIPMENT FROM CHINA TO HAMBURG NOT LATER THAN 20TH SEP. 2004 DRAFT AT SIGHT DRAWN ON BENEFICIARY ACCOMPANIED BY THE FOLLOWING DOCUMENTS: 1.     SIGNED INVOICE COUNTER SIGNED BY APPLICANT. 2.     CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, TIANJIN. 3.     SHIP’S CLASSIFICATION ISSUED BY LLOYD’S  IN LONDON 4.     FULL SET OF CLEAN ON BOARD OCEAN B/L, MADE OUT TO ORDER, BLANK ENDORSED, MARKED “FREIGHT PREPAID” AND NOTIFY BENEFICIARY, SHIPPER IS APPLICANT. 5.     INSURANCE POLICY COVERING ALL RISKS AND WAR RISK ADDING ON DECK CLAUSE AS PER CIC FOR 150PCT INVOICE VALUE, CLAIM IF ANY PAYABLE IN GERMANY. 6.     WEIGHT NOTE COUTER SIGNED BY APPLICANT. 7.     INSPECTION CERT. ISSUED BY ADVISING BANK. COVERING: 10 M/T BITTER APRCOT KERNELS 1 GRADE @USD900 PER M/T CIF HAMBURG. REMARKS: 1) ALL BANKING CHARGES ARE FOR BENEFICIARY’S ACCOUNT. 2) DRAFT AND DOCUMENTS TO BE SENT BY THE NEGOTIATING BANK TO US WITHIN 24 HOURS BY REGISTERED AIRMAIL IN TWO LOTS. 3) SHIPPING MARKS AS READ:        ABC ROTTERDAM NO.1-UP THIS CREDIT IS SUBJECT TO UCP NO. 500. WE HEREBY ENGAGE THAT PAYMENT WILL BY DULY MODE AGAINST DOCUMENTS PRESENTED IN CONFORMITY WITH TERMS OF CREDIT. DEUTSCHE BANK A.G., HAMBURG(SIGNED). 练习3 分析信用证，填写信用证分析单一份 SWIFT信用证的式样如下： BASIC HEADER          F  01 BKCHCNBJA940 0542 763485 APPLICANTION HEADER  Q 700 1043 011214 SCBKHKHHBXXX 3414 633333 1048 N *SHANGHAI COMMERCIAL BANK LIMITED *HONG KONG USER HEADER          SERVICE CODE    103: BANK. PRIORITY  113: MESG USER REF.  108: BBIBMEY036P40000 INFO. FROM CI    115: SEQUENCE OF TOTAL    27  : 1/1 FORM OF DOC. CREDIT  40 A : IRREVOCABLE DOC. CREDIT NUMBER  20  : LCBB61561 DATE OF ISSUE        31 C : 041214 EXPIRY              31 D : DATE 050129 PLACE AT OUR COUNTER IN HONGKONG APPLICANT            50  : ABLENDID DEVELOPMENT LTD UNIT 10-6, 15/F MENAL ASIA GRANITE 34 WAI YIP STREET, KOWLOON  HONG KONG BENEFICIARY          59  : SOHO TEXTILE AND LIGHT INDUSTRY CO. LTD. 120 TAIPING ROAD      NANJING, CHINA AMOUNT              32 B  :        CURRENCY USD AMOUNT 108.750,00 POS. / NEG. TOL. (%) 39 A  : 10/10 AVAILABLE WITH/BY    41 D  : ANY BANK BY NEGOTIATION DRAFTS AT …        42 C  : AT SIGHT DRAWEE              42 D  : SHANGHAI COMMERCIAL BANK LTD. HONGKONG FOR FULL INVOICE VALUE PARTIAL SHIPMENTS    43 P  : ALLOWED TRANSSHIPMENT        43 T  : ALLOWED LOADING IN CHARGE    44 A  : PORT IN CHINA FOR TRANSPORT TO …  44 B  : AARHUS, DENMARK DESCRIPTION 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 HUNTER GREEN ALL CIF AARHUS, DENMARK DOCUMENTS 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 COMPANY’S AGENT AT DESTINATION. 2.SIGNED COMMERCIAL INVOICES 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.’