国际结算 教学课件 Chapter 8 uments under the Credit 信用证项下的.ppt

In this chapter, you will learnSome issues relating to documents under the credit: principle Some major documents used in documentary credit Sample 出单人的要求。不能用出单人的要求。不能用“第一性第一性”、“著著名名”、 “有资格有资格”、“独立独立”、“官方官方”、“有能力有能力”、“当地当地”等模糊表示用于出单人等模糊表示用于出单人前。前。 单据正副本规定。正本单据上必须有单据正副本规定。正本单据上必须有“正本正本”字样，并有出单人签名；副本单据上有字样，并有出单人签名；副本单据上有“副本副本”字样，如果无字样，如果无“正本正本”或或“副本副本”表示的，视表示的，视作为副本单据处理，副本单据无须签名。作为副本单据处理，副本单据无须签名。 签字。单据的签字可以用手签，盖章，穿孔，签字。单据的签字可以用手签，盖章，穿孔，或机器、电子签字等多种形式。或机器、电子签字等多种形式。 单据开立日期。所有单据，必须在信用证开单据开立日期。所有单据，必须在信用证开立后至到期前开立，商业发票的时间可以早于立后至到期前开立，商业发票的时间可以早于信用证开立的时间。装船日必须晚于保单日，信用证开立的时间。装船日必须晚于保单日，汇票开立的日期一般为议付日。汇票开立的日期一般为议付日。 银行按单单一致、单证一致审核单据。银行按单单一致、单证一致审核单据。 银行审核单据时，按照银行审核单据时，按照“实质性相符实质性相符”原则原则进行审单。进行审单。Commercialinvoicecertificates Insurancedocuments Bill of exchangeBill of lading 可早于可早于开证日期开证日期应早于应早于提单日期提单日期一般为一般为议付日期议付日期Presentation dateL/CexpiryL/C Date单据最迟单据最迟签发日签发日The date of documentsBill of exchangeBill of exchangedocument品质检验证兽医检验证数量检验证黄曲霉素检验证卫生检验证健康检验证分析检验证植物检疫检验证InvoiceInvoiceShipping documentsShipping documentsPacking listPacking listCert. analysisCert. analysisC/O form AC/O form ACert. Of originCert. Of originInsurance documentsInsurance documentsConsular invoiceConsular invoiceCommercial invoiceCommercial invoiceCertificate of inspectionCertificate of inspectionWeight Weight menomenoCustoms invoiceCustoms invoiceInsurance policyInsurance policyInsurance cert.Insurance cert.Combined cert.Combined cert.Cover noteCover noteAirway billAirway billBill of ladingBill of ladingRoad/railway/river billRoad/railway/river billPost parcel receiptPost parcel receipt.Types of documents1.Commercial invoices1.The commercial invoice is the key accounting document describing the commercial transaction between the buyer and the seller.商业发票是全套单据的中心，其他单据如运商业发票是全套单据的中心，其他单据如运输单裾，保险单据和包装单等都是支持商业输单裾，保险单据和包装单等都是支持商业发票的货物而开立的发票的货物而开立的1.Commercial invoicesExperimental book,P1082.L/C requires: “Signed commercial Invoice in _copies indicating L/C No. and Contract No.（一式份签字发票，一式份签字发票，标明信用证号码和合同号码）标明信用证号码和合同号码）3.Checking2.Bill of lading1.A bill of lading is a document issued by a carrier to a shipper（Consignor), signed by the captain, agent, or owner of a vessel.2. Basic functions 1）As a receipt of the goods2）As evidence of contract for carriage3）As a quasi-negotiable document4）As document of title承运人承运人托运人托运人3.L/C requires： “Full set of clean on board Bill of lading made out to order with blank endorsed,marked with “Freight prepaid /paid /to collect, notifying_”（全套的、清洁的、已装船提单，空白抬头全套的、清洁的、已装船提单，空白抬头 、空白背书，、空白背书， 写明运费预付已付写明运费预付已付/待收，被通待收，被通知人为）知人为）P2164. CheckingConsigned to: Bank of ChinaOn board; Experimental book, P109clean B/L A clean B/L is one, which bears no clause or notation, which expressly declares a defective condition of the goods and/or the packaging. some points when examining the transport documents. 清洁单据。清洁单据。 已装船单据。已装船单据。 全套正本单据。全套正本单据。 装船时间在信用证规定的最迟装船期内。装船时间在信用证规定的最迟装船期内。 根据不同的价格条件，写明运费支付情况。根据不同的价格条件，写明运费支付情况。 收货人不能是银行。收货人不能是银行。 提单日期必须晚于保险单据日期。提单日期必须晚于保险单据日期。 提单的分运与转运应符合信用证的规定提单的分运与转运应符合信用证的规定3.Insurance documents2.CheckingExperimental book,P1101.1.信用证中关于保险单据的要求信用证中关于保险单据的要求 Insurance Policy/Certificate in _copies for _% of the invoice value showing claims payable in _in currency of the draft,blank endorsed,covering（保险单保险凭证一式保险单保险凭证一式份，投保金额为发票金额的，索赔地点份，投保金额为发票金额的，索赔地点，币别与汇票币别一致，空白背书，币别与汇票币别一致，空白背书，投保险）投保险）Bill of exchangeBill of exchangeCredit 横审横审纵纵审审CreditUCP500发票发票Methods of checking the documents单单单单一致一致单证单证一致一致Commercial invoiceCommercial invoiceInsurance documentsInsurance documentsCertificate ofCertificate of inspection inspectionCert. Of OriginCert. Of OriginBill of ladingBill of lading