外贸单证实务教案05.doc

授课时间 2013年 月 日 节次2 周次 授课题目 改证及展证 教学目标 知识目标 1、了解改证的含义、必要性及途径； 2、了解改证的原则及后果 3、展证的定义； 4、展证的原因； 能力目标 2、能根据信用证的审核结果，修改信用证； 教学重点 与难点 教学重点： 怎么样去修改信用证 教学难点： 修改信用证 授课方式 理论讲授、案例讨论、视频观摩、启发式教学 作业 拓展阅读、课后思考题、实训作业 授课进程 组织教学: 复习：审证的依据及步骤 新授： 改证的含义 改证的必要性 改证的途径 改证的原则及后果 展证 案例导入： 一、示范改证（根据审证 中示范审证的结果） To: FIREBIRD TRADING CO. LTD. (CANADA) Tel: 001-503 362 2603 Fax: 001-503 362 2605 Fm: GUANGXI WUZHOU SENGONG IMPORT AND EXPORT CO. LTD. Date: June 16, 2010 Attn: Bob Covery Dear Sir, Re: amendment of L/C We are very glad to have received your L/C No.M2010-050012. After checking the clauses carefully according to sales confirmation No.MHT201006E01, we do find the following errors and mistakes in your L/C: 1. The name of beneficiary should be GUANGXI WUZHOU SENGONG IMPORT AND EXPORT CO. instead of GUANGXI WUZHOU SENGONG I./E CO.; 2. The unit price reads USD4500/MT CIF MONTREAL, CANADA instead of USD4500/MT CIFC3% MONTREAL, CANADA； 3. The total amount of L/C should read USD675,000.00 instead of USD657,000.00; 4. The specification should be MNO2: 85% MIN. instead of MNO2: 86% MIN; 5. The way of packing should be“ In plastic woven bags of about 1000 kgs net each ” instead of TWO-PLY PLASTIC BAGS. 6. the insurance clause should be : To be covered by the seller for 110% of invoice value against W.P.A. as per C.I.C. clause. 7. latest time of shipment should be July 31, 2010 Please rush to make amendment to your L/C through your issuing bank so that we can effect shipment as soon as possible, which is to the mutual benefit of both of our companies. Best regards. Yours faithfully, Tan Yamei （客户回复如下） To: GUANGXI WUZHOU SENGONG IMPORT AND EXPORT CO. LTD. From: FIREBIRD TRADING CO. LTD. (CANADA) Date: June 16 ,2010 Attn: Tan Yamei Dear Sir, Thank you for your fax dated June 16,2010 asking us to amend our L/C No.M2010-050012. Much to our surprise and regret, such errors and mistakes happened in our L/C. I think they were made because of the carelessness of our typist.