商业信用证及其单据审核.pptx

第十二章 商业信用证及其单据审核;［开篇导读］;［引导案例］;［引导案例］;第一节　审核信用证;一、银行审证主要内容;7.开证行对开立信用证应负担的付款责任是否明确。如果由第三者银行保兑或付款，承担的保兑或偿付责任条款是否明确。 8.开立信用证的进口方所属国家和我国签有支付协定，审查信用证是否与支付协定有不一致的地方。 9.开证行的印鉴、密押是否相符。 10.信用证要求的单据是否符合我国政策许可。 11.信用证有效期的地点如在国外到期，不能接受。 12.审核信用证条款之间有否互相矛盾??? ;二、出口企业审证主要内容 ;三、信用证一般条款的审核;;;;;;;;第二节　审核出口单据;一、出口制单的基本要求;二、信用证项下议付单据概述;2.信用证汇票条款示例。 ☆ Drafts to be drawn at 30 days’ sight on us for 100% of invoice value. ☆ You are authorized to draw on Royal Bank of Canada, Vancouver at sight for a sum not exceeding CAN $ 120,000. ☆ Drafts in duplicate at sight bearing the clause “Drawn under DBS Bank Singapore Documentary Credit No. 748236 dated January 15th, 1998”. ☆ We open this Irrevocable Documentary Credit favouring yourselves for 95% of the invoice value available against your draft at sight by negotiation on us. ☆ This credit is available with any bank by negotiation of Beneficiary’s Drafts at 60 days date drawn on Issuing bank.;(二)商业发票;（三）装箱单/重量单 1. 装箱单/重量单的概述。装箱单/重量单是商业发票的一种补充单据，主要是显示货物的包装、毛重、净重以及尺码方面的情况。 2.信用证中装箱单/重量单条款示例。 ☆ Packing/weight list in quadruplicate, detailed, showing the gross and net weight as well as exact contents of each individual package. ☆ Packing list in 3-fold showing the gross weight, net weight and measurement of each package.;（四）海运提单 1.海运提单概述。海运提单是货物采用海运时当承运人或其代理收到货物后签发给托运人的货物收据，同时它又是代表货物所有权的一种物权凭证，也是承运人与托运人之间运输契约的证明。提单不仅是托运人凭以结汇的重要单据之一，也是收货人在目的港换取提货凭证以提货的依据。 2.信用证提单条款示例。 ☆ Full set of 3/3 originals plus 3 non-negotiable copies clean on board ocean B/L, consigned to order and blank endorsed. Marked “Freight Prepaid” showing shipping agency at destination. Notify Applicant and evidence the goods have been shipped by full container load. ☆ Full set of “clean” shipped on board marine bills of lading stamped “berth terms” issued or endorsed to the L/C issuing bank marked “Freight to collect”, notify openers evidencing shipment from any Chinese port to Long Beach port, CA. U.S.A.;（五）产地证 1.产地证概述。一般原产地证书（商会产地证）和普惠制原产地证书都是一种证明商品的原产国别的一种证书。其中，普惠制原产地证书是当商品出口