国际结算审单实务.pptVIP

国际结算审单实务 课程介绍 国际结算实务主要包括各种结算工具和方式的具体运用和操作。其中跟单信用证结算方式是目前国际贸易结算的最主要方式。信用证结算业务环节多，涉及当事人复杂，尤其单证相符作为付款条件的特点，使得审证审单成为信用证业务的最重要环节。通过实务练习，巩固学生对信用证、单据知识的掌握，增强对结算业务的感性认识。 实验操作结果评价与实践小结相结合 评分标准：实验操作结果评价80%，实践小结20% 实验目录 知识准备 实验一 函开信用证下的审单练习 实验二 电开信用证下的审单练习 国际结算审单实务——知识准备 信用证的概念： 信用证是开证行根据申请人的指示，向受益人出具的，承诺在一定期限内，凭规定的单据，支付一定金额的书面保证文件。 信用证的内容： 信用证的内容总的可以分成五大部分来把握：基本条款，装运条款，货物条款，单据条款，以及其他条款。具体内容参见样式。 单据的种类 国际结算中的单据分为金融单据和商业单据。金融单据就是作为国际结算工具的三大票据，商业单据又分为基本单据（商业发票、运输单据、保险单据）和其他附属单据（检验证、装箱单、重量单、尺码单、产地证、受益人证明等） 审单标准（UCP600 Article 14） a. A nominated bank acting on its nomination, a confirming bank, if any, and the issuing bank must examine a presentation to determine, on the basis of the documents alone, whether or not the documents appear on their face to constitute a complying presentation. b. A nominated bank acting on its nomination, a confirming bank, if any, and the issuing bank shall each have a maximum of five banking days following the day of presentation to determine if a presentation is complying. This period is not curtailed or otherwise affected by the occurrence on or after the date of presentation of any expiry date or last day for presentation. c. A presentation including one or more original transport documents subject to articles 19, 20, 21, 22, 23, 24 or 25 must be made by or on behalf of the beneficiary not later than 21 calendar days after the date of shipment as described in these rules, but in any event not later than the expiry date of the credit. d. Data in a document, when read in context with the credit, the document itself and international standard banking practice, need not be identical to, but must not conflict with, data in that document, any other stipulated document or the credit. e. In documents other than the commercial invoice, the description of the goods, services or performance, if stated, may be in general terms not conflicting with their description in the credit. f. If a credit requires presentation o