信用证培训教程.pptx

信用证 （Letter of Credit, L/C）;(一) 含义:;三个当事人之间的关系;开证人 (进口商);(三)信用证的当事人;申请人（Applicant），开证人，出账人，责任;(四)信用证的主要内容:;FUJI BANK LTD 1013.SAKURA OTOLIKINGZA MACHI TOKYO JAPAN TEL: 128FAX: 128 DATE: 12/07/2002 FORM OF DOC. CREDIT 40A : IRREVOCABLE DOC. CREDIT NUMBER 20 : 33416-852 DATE OF ISSUE 31C : 020712 EXPIRY 31D : DATE 030107 PLACE IN THE COUNTRY OF BENEFICIARY APPLICANT 50 : TKAMLA CORPORATION, LTD 6-7,KAWARAMACHI, OSAKA, JAPAN BENEFICAIRY 59 : SHANGHAI KNITWEAR AND MANUFACTURED GOODS IMP. AND EXP. CORP. 1321, ZHONGSHAN ROAD SHANGHAI AMOUNT 32B : USD AMOUNT 51000 AVAILABLE WITH/BY 41D : ANY BANK BY NEGOTIATION DRAFTS AT… 42C : DRAFTS AT SIGHT FOR FULL INVOICE COST DRAWEE 42A : FUJI BANK LTD. TOKYO PARTIAL SHIPMENTS 43P : PROHIBITED TRANSHIPMENT 43T : PROHIBITED;LOADING IN CHARGE 44A : SHANGHAI FOR TRANSPORT TO… 44B : JANPANESE PORT LATEST DATE OF SHIP. 44C : 030101 DESCRIPT. OF GOODS 45A : DESCRIPTIONS QTY(PCS) U/PRICE/PC AMT COTTON BLANKET 2500 USD20.40 USD51000 TRADE TERM : CIF JAPANESE PORT DETAILS OF CHARGES 71B : ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY PRESENTATION PERIOD 48 : DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION 49 : WITHOUT;DOCUMENTS REQUIRED 46A : +SIGNED COMMERCIAL INVOICE IN TRIPLICATE +MARINE INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110 PCT OF INVOICE VALUE WITH CLAIMS TO BE PAYABLE IN JAPAN IN THE CURRENCY OF THE DRAFT COVERING OCEAN MARINE CARGO CLAUSES ALL RISK, OCEAN MARINE WAR CLAUSES, OCEAN MARINE STRIKES RIOTS AND CIVIL COMMOTIONS CLAUSES OF THE PEOPLE’S INSURANCE COMPANY OF CHINA +2/3 SET OF CLEAN ON BOARD OCEAN BILLS