【課外拓展】

一、思考題

1.匯付方式下買(mǎi)賣(mài)雙方單據(jù)如何交接？

2.托收方式下買(mǎi)賣(mài)雙方單據(jù)如何交接？

3.通知行和受益人分別從哪些方面審核信用證？

4.修改信用證的程序是什么？提出修改信用證時(shí)應(yīng)注意什么問(wèn)題？

5.信用證詐騙的常見(jiàn)方式有哪些？如何進(jìn)行防范？

二、操作訓(xùn)練題

1.根據(jù)以下銷(xiāo)售合同（表1-6）審核國(guó)外開(kāi)來(lái)的信用證（表1-7），指出信用證中存在的問(wèn)題并說(shuō)明應(yīng)如何修改。

表1-6 銷(xiāo)售合同

表1-7 信用證

續(xù)表

2.根據(jù)以下銷(xiāo)售合同審核國(guó)外開(kāi)來(lái)的信用證，并回答題后10個(gè)問(wèn)題。

（1）銷(xiāo)售合同

售貨合同

SALES CONTRACT

1.賣(mài)方：寧波新世紀(jì)進(jìn)出口公司 合同編號(hào)

THE SELLSES：NINGBO XINGSHIJI IMP.AND EXP.CORP S/C NO.XSH12008

2.地址：中國(guó)上海江蘇路19號(hào) 合同日期

ADDRESS：58 YAOGA ROAD, NINGBO CHINADATE：MAY 27,2012

TEL：0086-574-××××× FAX：0086-574-×××××

E-MAIL：LZHONGCHEN@163.COM

3.買(mǎi)方：THE BUYERS：CLOTHES CARE CO.LTD

4.地址：ADDRESS：290 BOTANY ROAD ALEXANDRIA NSW 2015 AUSTRALIA

E-MAIL：jacky@www.yahoo.com

買(mǎi)賣(mài)雙方同意按下列條件購(gòu)進(jìn)、售出下列商品:

THE SELLERS AGREE TO SELL AND THE BUYERS AGREE TO BUY THE UNDERMENTIONED GOODS ACCORDING TO THE TERMS AND CONDITIONS AS STIPULATED BELOW:

28,000PCS 210GRAM/M2, POLO BRAND POLY COTTON SHIRT IN ROYAL BLUE

5.包裝：PACKING：PACKED IN CARTONS OF 40PCS

6.嘜頭： SHIPPING MARKS：C.C.C/ XSH12008/SYDNEY/NO.1-UP

7.裝船港口： PORT OF SHIPMENT：ANY CHINESE PORT

8.目的港口： PORT OF DESTIMATION：SYDNEY，AUSTRALIA

9.裝船期限： TIME OF SHIPMENT：NOT LATER THAN OCT 31,2012.

10.付款條件：TERMS OF PAYMENT：L/C AT 30 DAYS AFTER SIGHT WITH ACCPTANCE

11.不可抗力：因人力不可抗拒事故，使賣(mài)方不能在合同規(guī)定期限內(nèi)交貨或不能交貨，賣(mài)方不負(fù)責(zé)任，但是賣(mài)方必須立即以電報(bào)通知買(mǎi)方。如果買(mǎi)方提出要求，賣(mài)方應(yīng)以?huà)焯?hào)函向買(mǎi)方提供由中國(guó)國(guó)際貿(mào)易促進(jìn)會(huì)或有關(guān)機(jī)構(gòu)出具的證明，證明事故的存在。

FORCE MAJEURE：The Sellers shall not be held responsible if they，owing to Force Majeure causes，fail to make delivery with- in the time stipulated in the contract or can't deliver the goods.However.in such a case the sellers shall inform the Buyers immediately by cable.The Sellers shall send to the Buyers by registered letter at the request of the Buyers a certificate attesting the existence of such a cause or causes issued by China Council for the Promotion of International Trade or by a competent Authority.

12.異議索賠：品質(zhì)異議須于貨到目的口岸之日起30天內(nèi)提出，數(shù)量異議須于貨到目的口岸之日起15天內(nèi)提出，買(mǎi)方須同時(shí)提供雙方同意的公證行的檢驗(yàn)證明。賣(mài)方將根據(jù)具體情況解決異議。由自然原因或船方、保險(xiǎn)商責(zé)任造成的損失，賣(mài)方將不予考慮任何索賠。信用證未在合同指定日期內(nèi)到達(dá)賣(mài)方，或FOB條款下，買(mǎi)方未按時(shí)派船到指定港口，或信用證與合同條款不符，買(mǎi)方未在接到賣(mài)方通知所規(guī)定的期限內(nèi)電改有關(guān)條款時(shí)，賣(mài)方有權(quán)撤銷(xiāo)合同或延遲交貨，并有權(quán)提出索賠。

DISCREPANCY AND CLAIM：In case discrepancy on the quality of the goods is found by the Buyers after arrival of the goods at the port of destination，claim may be lodged within 30 days after arrival of the goods at the port of destination.while for quantity discrepancy，claim may be lodged within 15 days after arrival of the goods at the port of destination，being supported by Inspection Certificate issued by a reputable public surveyor agreed upon by both party.The Sellers shall，then consider the claim in the light of actual circumstances.For the losses due to natural cause or causes falling within the responsibilities of the Ship-owners or the Underwriters.the Sellers shall not consider any claim for compensation.In case the Letter of Credit does not reach the Sellers within the time stipulated in the Contract，or under FOB price terms Buyers do not send vessel to appointed ports or the Letter of Credit opened by the Buyers does not correspond to the Contract terms and the Buyers fail to amend thereafter its terms by telegraph within the time limit after receipt of notification by the Sellers，the Sellers shall have right to cancel the contract or to delay the delivery of the goods and shall have also the right to lodge claims for compensation of losses.

13.仲裁：凡因執(zhí)行本合同所發(fā)生的或與合同有關(guān)的一切爭(zhēng)議，雙方應(yīng)友好協(xié)商解決。如果協(xié)商不能解決，應(yīng)提交中國(guó)國(guó)際經(jīng)濟(jì)貿(mào)易仲裁委員會(huì)，根據(jù)該委員會(huì)的有關(guān)仲裁程序暫行規(guī)則在中國(guó)進(jìn)行仲裁的，仲裁裁決是終局的，對(duì)雙方都有約束力。仲裁費(fèi)用除另有裁決外由敗訴一方承擔(dān)。

ARBITRATION：All disputes in connection with the contract or the execution there of，shall be settled articable by negotiation.In case no settlement can be reached，the case under dispute may then be submitted to the“China International Economic and Trade Arbitration Commission”for arbitration.The arbitration shall take place in China and shall be executed in accordance with the provisional rules of Procedure of the said Commission and the decision made by the Commission shall be accepted as final and binding upon both parties for setting the disputes.The fees，for arbitration shall be borne by the losing party unless otherwise awarded.

賣(mài)方： 買(mǎi)方：

THE SELLERS： THE BUYERS：

NINGBO XINSHIJI IMP.AND EXP.CO. CLOTHES CARE CO.LTD

NINGBO CHINA SYDNEY AUSTRALIA

陳林中 JACKY

（2）信用證

DOCUMENTARY LETTER OF CREDIT

FROM：OVERSEAS CHINESE BANKING CORPORATION，SINGAPORE

ADVISING BANK： CHINA EVERBRIGHT BANK，SHANGHAI

IRREVOCABLE DOCUMENTARY CREDIT NO.666888 DATED：26 MAY 2012

DATE AND PLACE OF EXPIRY：10TH JULY 2012 IN BENEFICIARY'S COUNTRY

BENEFICIARY：SHANGHAI JINHAI IMP.& EXP.GROUP GARMENTS BRANCH

NO.50 LANE 424 YAOHUA ROAD

SHANGHIA CHINA

APPLICANT：ANTAK DEVELOPMENT PTE LTD

101 KIT CHENER ROAD JALAN PLA2A SINGAPORE

TEL NO：3423457

FAX NO：4723456

AMOUNT：USD56，300.00 CIF SINGAPORE

（UNITED STATES DOLLARS FIFIY SIX THOUSAND AND THREE HUNDRED ONLY）

PARTIAL SHIPMENT NOT ALLOWED

TRANSHIPMENT NOT ALLOWED

SHIPMENT FROM CHINA PORT TO SINGAPORE

LATEST SHIPMENT DATE：26 JUNE 2012

THIS CREDIT IS AVAILBLE WITH THE ADVISING BANK BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN AND BENEFICIARY'S DRAFT（S）AT SIGHT DRAWN ON ISSUING BANK FOR FULL INVOICE VALUE.

DOCUMENTS REQUIRED（IN TWO—FOLD UNLESS OTHERWISE STIPULATED）：

SIGNED COMMERCIAL INVOICE

SIGNED WEIGHT/PACKING LIST

CERTIFICATE OF CHINESE ORIGIN

INSURANCE POLICY/CERTIFICATE ENDORSED IN BLANK FOR 110%CIF VALUE

COVERING：WAR RISK AND ALL RISKS

FULL SET PLUS ONE PHOTOCOPY OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF BANK OF CHINA，SINAPORE MARKED FREIGHT PREPAID

AND NOTIFY APPLICANT EVIDENCING SHIPMENT OF：

1094L ：700 DOZEN MEN'S COTTON WOVEN LABOURER SHIRTS（USD19,180.00）

286G ：800 DOZEN MEN'S COTTON WOVEN SHIRTS（USD31,680.00）

678X：160 DOZEN MEN'S COTTON WOVEN SHIRTS（USD15,440.00）

S/C NO.HOSH3178B CIF SINGAPORE

SHIPPING MARKS：

ANTAK

HOSH3178B

SINGAPORE

NO.1～190

OTHER TERMS AND CONDITIONS：

1.ALL BANK CHARGES，INCLUDING REIMBURSEMENT CHARGES，OUTSIDE SINGAPORE ARE FOR ACCOUNT OF BENEFICIARY.

2.THE NUMBER AND DATE OF THIS CREDIT，AND THE NAME OF ISSUING BANK MUST BE QUOTED ON ALL DOCUMENTS.

3.A FEE OF USD40（OR ITS EQUIVALENT）TO BE DEDUCTED FROM THE PROCEEDS UPON EACH PRESENTATION OF DISCREPANT DOCUMENTS EVEN IF THE

CREDIT INDICATES THAT ALL BANKING CHARGES ARE FOR THE ACCOUNT OF APPLICANT AND ACCEPTANCE OF SUCH DOCUMENTS DOES NOT IN ANY WAY ALTER THE OTERH TERMS AND CONDITIONS OF THIS CREDIT.

4.THE WHOLE CONSIGNMENT TO BE UNDER ONE BILLS OF LADING.

5.BENEFICIARY'S CERTIFICATE TO CERTIFY THE FOLLOWINGS ARE REQUIRED：

（A）INVOICE/WEIGHT/PACKING LIST AND NON—NEGOTIABLE BILL OF LADING MUST BE AIRMAILED TO THE APPLICANT IMMEDIATELY AFTER SHIPMENT.

（B）COPIES OF INVOICE AND BILLS OF LADING HAVE BEEN FAXED TO APPLICANT IMMEDIATELY AFTER SHIPMENT.

6.INSURANCE POLICY OR CERTIFICATE MUST SHOW CLAIMS SETTLING AGENT AS：“CHINA INSURANCE CO.LTD SINGAPORE”.

7.BILLS OF LADING TO EVIDENCE THE FOLLOWINGS：

（A）SHIPMENT EFFECTED INTO 20 FEET CONTAINER LOAD（CY—CY） .

（B）SHIPMENT EFFECTED BY CONTAINERISED VESSEL ONLY.

（C）SHOWING APPLICANT'S ADDRESS，TELEPHONE NOS.AND FAX NO.

（D）SHOWING CARRIER/CARRIER'S AGENT AS：“CHINA OCEAN SHIPPING（GROUP） CO.”

（E）SHOWING CONTAINER NUMBER.

8.SHIPMENT OF THE WHOLE CONSIGNMENT EFFECTED INTO LOOSE CARGO LOAD IS NOT ACCEPTABLE.

9.PACKING：GOODS MUST BE PACKED IN STRONG CARTONS AND STRAPPED WITH STRONG NYLON STRAPS.WEIGHT/PACKING LIST TO SHOW THIS EFFECT IS REQUIRED.

10.ALLOWED TO INCREASE OR DECREASE THE QUANTITY AND AMOUNT BY 5%.

INSTRUCTIONS TO THE NEGOTIATING BANK：

THE AMOUNT AND DATE OF EACH NEGOTIATION MUST BE ENDORSED ON THE REVERSE OF THE ORIGINAL CREDIT BY THE NEGOTIATING BANK.

ALL DOCUMENTS ARE TO BE SENT TO ISSUING BANK IN ONE LOT.

UPON RECEIPT OF DOCUMENTS IN CONFORMITY WITH THE TERMS AND CONDITIONS OF THIS CREDIT，WE SHALL CREDIT OUR HEAD OFFICE ACCOUNT WITH US.

THIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS（2007 REVISION）ICC PUBLICATION NO.600

BANK OF CHINA, SINGAPORE

AUTHORISED SIGNATURE：

（3）請(qǐng)回答以下問(wèn)題

①這份信用證是什么類(lèi)型的信用證？

②這份信用證的兌付方式是什么？是否需要匯票？若需要匯票，要求提供什么匯票？

③這份信用證的開(kāi)證日期、到期日、到期地點(diǎn)、最遲裝船日期、交單期各是何時(shí)？

④這份信用證的申請(qǐng)人、受益人、開(kāi)證行、通知行、保兌行、付款行各是誰(shuí)？

⑤這份信用證要求提供哪些單據(jù)？各幾份？

⑥這份信用證的價(jià)格條款是什么？保險(xiǎn)應(yīng)由誰(shuí)辦理？

⑦若將來(lái)受益人提交的單據(jù)有3個(gè)不符點(diǎn)，開(kāi)證行將收取多少不符點(diǎn)處理費(fèi)？

⑧這份信用證的特殊條款中要求受益人在所有單據(jù)中顯示什么內(nèi)容？

⑨這份信用證是否允許分批與轉(zhuǎn)船？裝運(yùn)港與目的港分別是什么地方？

⑩這份信用證有沒(méi)有軟條款？若有，應(yīng)如何修改？