财务管理信用管理国际结算实验信用证实验参考答案.docx
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财务管理信用管理国际结算实验信用证实验参考答案
{财务管理信用管理}国际结算实验信用证实验参考答案
4.2.3实验素材
一、开证申请书
2003年5月10日，CHINAIMP.&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。
APPLICATIONFORIRREVOCABLEDOCUMENTARYCREDIT
致：
中国银行广东省分行
TO:
BANKOFCHINA,GUANGDONGBRANCH
日期：
DATE:
MAY10,2003
兹请贵行以□信开X电开按下述项目开立不可撤销信用证
Pleaseissuebyairmail/cableanirrevocableletterofcreditasfollows
有效期ExpiryDate:
July30,2003
在受益人所在国Inthebeneficiary’scountry
申请人APPLICANT（Name&Address）
CHINAIMP.&EXP.CORP.GUANGDONG
INTERNATIONALBUILDING,DONGFENGXIRD.,
GUANGZHOU,P.R.CHINATEL:
7
受益人Beneficiary（Name&Address）
PHILIPSHONGKONGLIMITED
CS/BUSINESSCOMMUNICATIONSYSTEM
26/F,HOPEWELLCENTRE,17KENNEDYRD.
HONGKONGTEL:
/
通知行（如未填写贵行可自选）ADVISINGBANK（IFBLANK,ATYOUROPTION）
金额Amount（infiguresandwords）
USD77,495.79SAYU.S.DOLLARSSEVENTYSEVENTHOUSANDFOURHUNDREDNINETYFIVEANDCENTSSEVENTYNINEONLY
本证使用时，汇票由你行选定以本公司或你行代理行为付款人见票天，贵行按%的发票金额支用，随附下列单据。
Availablebydraftdrawn,atyouroption,onus/youoryourcorrespondentatsightfor100%oftheinvoicevalueacpaniedbythefollowingdocuments.
X商业发票一式份标明信用证号码和合同号码。
Signedmercialinvoicein4copiesindicatingL/CNo.andContractNo..
□全套清洁已装船海运提单/铁路运输承运货物收据作成空白抬头由发货人空白背书注明“运费付讫/运费待收”并通知
FullsetofcleanonboardOCEANBILLSOFLADING/FORWARDINGAGENT’SRAILWAYCARGORECEIPTSmadeouttoorderandendorsedinblank,markedFREIGHTPREPAID/FREIGHTTOCOLLECTandnotify__________
X洁净航空提单以贵行为收货人注明“运费付讫/运费待收”及列明信用证号码并通知开证申请人。
CleanAirWayBillconsignedtoyourbankmarkedFreightCollectshowingthisL/CNo.andnotifytheapplicantwithfulladdress.
□保险单或保险凭证一式份空白背书按%的CIF金额注明赔款在目的地以汇票同种货币支付投保：
学会货物险条款（一切险/平安险）、学会战争险、学会罢工暴动民变险。
Insurancepolicy/certificateincopiesblankendorsed,forpctoftheCIFvalueshowingclaimspayableatdestinationinthesamecurrencyasthedraftandcovering:
InstituteCargoClauses（AC）,instituteWarClausesandInstituteS.R.C.C.Clauses.
X装箱单或重量单份Packinglist/weightmemoin4copies
X由出具之品质证份Certificateofqualityin4copiesissuedbythemanufacturers.
X由出具之产地证份Certificateoforiginin3copiesissuedbytheChamberofCommerceinthecountryofOrigin
XBeneficiary’scopyofcabletotheaccounteesadvisingshipmentimmediatelyaftershipmentmade
装运货物Coveringshipmentof:
COMPONENTSFORSOPHO-S451482-155200SHIPPINGMARKS=03EMHKHNCT02002
QUANTITY:
1LOTFCAAMSTERDAMGUANGZHOUCHINA
由shipmentfromAMSTERDAM
装运至ToGUANGZHOU
不迟于Latest:
July15,2003
分批装运PartialShipments
X准许allowed
□禁止prohibited
转运Transshipment
X准许allowed
□禁止prohibited
其它条款：
（下列条款遇有与上列印妥条款有明显出入时，则以下列条款为准）。
OTHERTERMSANDCONDITIONS（Theseshallprevailoverallprintedtermsincaseofanyapparentconflict）
中国广州以外的一切银行费用由受益人负担。
AllbankingchargesoutsideGuangzhou,Chinaareforbeneficiary’saccount.
单据须在装运单据签发日之后天内但不超过信用证有效期内提交。
Documentsmustbepresentedwithin15daysafterthedateofissuanceoftheshippingdocument（s）butwithinthevalidityofthecredit.
开证申请人签章
Stamp&SignatureofApplicant
本表用英文填写。
第一联银行留存（本证受国际商会现行“统一惯例”制约SubjecttoUCPICCprevailingrevision）
⑴申请人公司
CHINAIMP.&EXP.CORP.GUANGDONG
⑵受益人公司
PHILIPSHONGKONGLIMITED
CS/BUSINESSCOMMUNICATIONSYSTEM
26/F,HOPEWELLCENTRE,17KENNEDYRD.
HONGKONGTEL:
/
⑶通知行是否已由申请人指定？
没有
⑷信用证到期地点和时间
在受益人所在国Inthebeneficiary’scountry
ExpiryDate:
July30,2003
⑸受益人开立汇票的要求
金额：
USD77,495.79；期限：
即期
⑹单据种类、份数、要求
商业发票；航空提单；装箱单；品质证；产地证；装船发货通知书
⑺货物装运港、目的港、
最迟装船期
装运港：
AMSTERDAM
目的港：
GUANGZHOU
最迟装船期：
July15,2003
⑻能否分运？
能否转运？
分运：
允许
转运：
允许
⑼银行费用由哪方支付？
受益人
⑽交单期
单据须在装运单据签发日之后15天内但不超过信用证有效期内提交。
⑾开证行处理信用证业务的依据是什么？
UCP500
⑿开证行除审查申请书外，还应处理哪些事宜？
P64：
开证行业务处理环节
⒀开证行在什么情况下可免责？
P67：
信用证开证申请书背面条款
二、信用证的开立
（一）全电信用证
中国银行广东省分行接受CHINAIMP.&EXP.CORP.GUANGDONG开证申请，于次日以草拟的信开信用证为依据，将该证内容输入电脑并对外发送全电信用证。
Dateandplaceofissue:
MAY10,2003
Dateandplaceofexpiry
JULY30,2003incountryofbeneficiary
Applicant:
CHINAIMP.&EXP.CORP.GUANGDONG
INTERNATIONALBUILDING,DONGFENGXIRD.,
GUANGZHOU,P.R.CHINATEL:
7
Beneficiary
PHILIPSHONGKONGLIMITED
CS/BUSINESSCOMMUNICATIONSYSTEM
26/F.,HOPEWELLCENTRE,
17KENNEDYRD.,HONGKONGTEL:
/
AdvisingBank:
BANKERSTRUST
HONGKONG
Amount:
USD77,495.79
SAYU.S.DOLLARSSEVENTYSEVENTHOUSANDFOUR
HUNDREDNINETYFIVEANDCENTSSEVENTYNINE
ONLY
Partialshipments
Xallowed
□notallowed
Transshipments
Xallowed
□notallowed
CreditavailablewithANYBANK:
□bypaymentatsight
□bydeferredpaymentat:
□byacceptanceofdraftsat:
Xbynegotiation
againstthedocumentsdetailedherein
XandofyourdraftsatsightforFULLinvoicevaluedrawnonus.
ShipmentfromAMSTERDAM
fortransportationtoGUANGZHOU,CHINA
LatestJULY15,2003
XSignedmercialinvoiceinFOURcopiesindicatingL/CNo.andContractNo.
Fullsetofcleanonboardmarinebillsofladingmadeouttoorder,endorsedinblankandmarkedFREIGHTPREPAID/TOCOLLECTandtonotify:
Insurancepolicyorcertificateinduplicateblankendorsed,forpctoftheCIFvalueshowingclaimspayableatdestinationinthesamecurrencyasthedraftandcoveringInstituteCargoClauses（）,InstituteWarClausesandInstituteS.R.C.C.Clause.
XPackinglist/WeightmemoinFOURcopies.
XCertificateofqualityinFOURcopiesissuedbyTHEMANUFACTURERS.
XCertificateoforigininTHREEcopiesissuedbyTHECHAMBEROFCOMMERCEINTHECOUNTYOFORIGIN.
XBENEFICIARY’SCERTIFIEDCOPYOFCABLETOTHEACCOUNTEESADVISINGSHIPMENTIMMEDIATELYAFTERSHIPMENTEFFECTED.
[X]CLEANAIRWAYBILLCONSIGNEDTOORDEROFISSUINGBANKMARKEDFREIGHTCOLLECTSHOWINGTHEL/CNO.ANDNOTIFYTHEAPPLICANTWITHFULLADDRESS.
Coveringshipmentof:
COMPONENTSFORSOPHO-S
451482-155200
QTY:
ONELOTSHIPPINGMARKS=03EMHKHNCT02002
FCAAMSTERDAMGUANGZHOUCHINA
OTHERTERMSANDCONDITIONS:
AllbankingchargesoutsideGuangzhou,Chinaareforbeneficiary’saccount.
Documentsmusttobepresentedwithin15daysafterthedateofissuanceoftheshippingdocument（s）butwithinthevalidityoftheCredit.
WeherebyissuetheIrrevocableDocumentaryCreditinyourfavour.ItissubjecttotheUniformCustomsandPracticeforDocumentaryCredit（1993Revision,INTERNATIONALChamberofCommerce,Paris,France,PublicationNo.500）andengageusinaccordancewiththetermsthereof.ThenumberandthedateoftheCreditandthenameofourbankmustbequotedonalldraftsrequired.
ForBANKOFCHINA
GUANGDONGPROVINCIALBRANCH
AuthorizedSignature（s）
INSTRUCTIONSOFNEGOTIATINGBANK:
1.Eachpresentationmustbenotedonthereverseofthisadvice.
2.AlldocumentsaretobedespatchedinONElotbyregisteredairmailtousat:
BANKOFCHINA
GUANGDONGPROVINCIALBRANCH
INTERNATIONALDEPARTMENT.
12/F,FINANCIALBLDG.,
DONGFENGXIRD.
GUANGZHOU,CHINA
3.Inreimbursement-Weshallreimburseyouinaccordancewithyourinstructionsuponreceiptofdocumentsinpliancewithcreditterms.
TO:
BANKERSTRUSTHONGKONG
FM:
BANKOFCHINA，GUANGDONGPROVINCIALBRANCH
DATE：
MAY10,2003
TEST：
ATTN:
L/CADVISINGDEPT
WEHEREBYISSUEOURIRREVOCABLEDOCUMENTARYCREDITASFOLLOWS:
DOC.CREDITNUMBER:
LCNO.230BS-453222
EXPIRYDATENPLACE:
JULY30,2003incountryofbeneficiary
APPLICANT:
CHINAIMP.&EXP.CORP.GUANGDONG，INTERNATIONAL
BUILDING,DONGFENGXIRD.,GUANGZHOU,P.R.CHINA
BENEFICIARY:
PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM
26/F.,HOPEWELLCENTRE,17KENNEDYRD.,HONGKONG
CURR/AMOUNT:
USD77,495.79
AVAILABLEWITH:
ANYBANKbynegotiation
DRAFT（S）ATSIGHTFORFULLINVOICEVALUEONUS
DOCUMENTSREQUIRED:
XSignedmercialinvoiceinFOURcopiesindicatingL/CNo.andContractNo.
XPackinglist/WeightmemoinFOURcopies.
XCertificateofqualityinFOURcopiesissuedbyTHEMANUFACTURERS.
XCertificateoforigininTHREEcopiesissuedbyTHECHAMBEROFCOMMERCEINTHECOUNTYOFORIGIN.
XBENEFICIARY’SCERTIFIEDCOPYOFCABLETOTHEACCOUNTEESADVISINGSHIPMENTIMMEDIATELYAFTERSHIPMENTEFFECTED.
[X]CLEANAIRWAYBILLCONSIGNEDTOORDEROFISSUINGBANKMARKEDFREIGHTCOLLECTSHOWINGTHEL/CNO.ANDNOTIFYTHEAPPLICANTWITHFULLADDRESS.
PRESENTATIONPERIOD:
15days
COVERINGSHIPTOFGOODS:
COMPONENTSFORSOPHO-S451482-155200
QTY:
ONELOT
DELIVERYTERMS:
FCAAMSTERDAM
SHIPPINGMARK:
SHIPPINGMARKS=03EMHKHNCT02002
GUANGZHOUCHINA
LOADING/DESPATCHAT/FM:
AMSTERDAM
FORTRANSPORTATIONTO:
GUANGZHOU,CHINA
LATESTDATEOFSHIPMENT:
JULY15,2003
PARTIALSHIPMENT:
allowed
TRANSHIPMMENT:
allowed
ADDITIONALCONDITIONS:
1.Eachpresentationmustbenotedonthereverseofthisadvice.
2.AlldocumentsaretobedespatchedinONElotbyregisteredairmailtousat:
BANKOFCHINA，GUANGDONGPROVINCIALBRANCH，INTERNATIONALDEPARTMENT.
12/F,FINANCIALBLDG.,DONGFENGXI,CHINA
3.Inreimbursement-Weshallreimburseyouinaccordancewithyourinstructionsuponreceiptofdocumentsinpliancewithcreditterms.
THISCREDITISSUBJECTTOUCPICCPREVAILINGREVISION.
THISISTHEOPERATIVEINSTRUMENT,NOMAILCONFIRMATIONTOFOLLOW.
XXXX
ABCHUNAN
NNNN
（二）简电信用证
CHINAIMP.&EXP.CORP.GUANGDONG指示开证行开立信开信用证（issuebyairmail），中国银行广东省分行于次日寄送信开信用证后并向通知行发送简电信用证。
MSGNO.LCNO.:
230BS-453222
TO:
BANKERSTRUSTHONGKONG
FM:
BANKOFCHINA，GUANGDONGPROVINCIALBRANCH
DATE:
11，MAY,2003
TESTxxxFORUSD77,495.79
PLEASEADVISEBENEFICIARYTHATWEISSUEDIRREVOCABLECREDITNO.LCNO.230BS-45322ONUS
FAVOUR:
PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM
ACCOUNT:
CHINAIMP.&EXP.CORP.GUANGDONG，INTERNATIONAL
BUILDING,DONGFENGXIRD.,GUANGZHOU,P.R.CHINA
AMOUNT:
USD77,495.79
EXPIRY:
JULY30,2003incountryofbeneficiary
COVERINGGOODS:
COMPONENTSFORSOPHO-S451482-155200
QTY:
ONELOT
SHIPMENTFROMAMSTERDAMTOGUANGZHOU,CHINALATESTJULY15,2003
THISISNOTANOPERATIVEINSTRUMENT,AIRMAILOPERATIVEINSTRUMENTTOFOLLOW.
（三）SWIFT开证
中国银行广东省分行接受CHINAIMP.&EXP.CORP.GUANGDONG开证申请，于次日采用SWIFT对外开立信用证。
:
40Aformofdocumentarycredit:
:
20documentarycreditnumber:
230BS-453222
:
31Cdateofissue:
11,MAY,2003
:
31Ddateandplaceofexpiry:
JULY30,2003incountryofbeneficiary
:
51sApplicantBank:
BANKOFCHINAGUANGDONGPROVINCIALBRANCH
:
50applicant:
CHINAIMP.&EXP.CORP.GUANGDONG，INTERNATIONAL
BUILDING,DONGFENGXIRD.,GUANGZHOU,P.R.CHINA
:
59beneficiary:
PHILIPSHONGKONGLIMITEDCS/BUSINESSCOMMUNICATIONSYSTEM
:
32Bcurrencycodeamount:
USD77,495.79
:
39Apctcreditamounttolerance:
:
41Aavailablewith/by-swiftaddr:
ANYBANK
:
42DraftsatDrawnon:
US
:
43Ppartialshipments:
ALLOWED
:
43Ttransshipment:
ALLOWED
:
44Aonboardtakingcharge:
AMSTERDAN
:
44Bfortransportationto:
GUANGZHOU,CHINA
:
44Clatestdateofshipment:
JULY,15,2003
:
45AShipmentofgoodsand/orservices:
COMPONENTSFORSOPHO-S451482-155200
QTY:
ONELOT
46ADOCUMENTSrequired:
XSignedmercialinvoiceinFOURcopiesindicatingL/CNo.andContractNo.
XPackinglist/WeightmemoinFOURcopies.
XCertificateofqualityinFOURcopiesissuedbyTHEMANUFACTURERS.
XCertificateoforigininTHREEcopiesissuedbyTHECHAMBEROFCOMMERCEINTHECOUNTYOFORI
升级会员 