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1、习题二：信用证审核一、思考题：1.何谓信用证？简述其一般流程。2.信用证方式的基本当事人有哪些？在什么情况下，又可能有什么当事人？各当事人分别承担什么责任？3.信用证方式的主要特点是什么？4.何谓“议付”？“议付”与“付款”有什么区别？二、操作题:1.练习目的：学会阅读信用证2.练习要求：根据下面的信用证范例找出下列内容：（1）信用证的种类（2）信用证号码（3）开证日期（4）信用证的有效期（5）信用证的到期地点（6）开证申请人名称、地址（7）受益人名称、地址（8）开证行名称（9）信用证金额及货币单位（10）分批运输（11）转运（12）装运港（地）、目的港（地）（13）最迟装运期（

2、14）货名及规格（15）价格术语（16）交单期限（17）信用证要求的单据（18）信用证特别条款信用证范例：JUNE5,200314：35：46LOGICALTERMINALHN03MTS700ISSUEOFADOCUMENTARYCREDITPAGE00001FUNCHNHQP786MSGACKDWS6789AUTHOK,KEYB003060267DE43AF,ICBKCNBJBFDC***RECORDBASICHEADERF01ICBKCNBJA3670675780609APPLICATIONHEADERO7002851030605BFDCIE2DAXXX54394476180

3、206051806N*BANQUEFRANCAISEDUCOMMERCEEXTERIEUR*PARIS*(HEADOFFICE)USERHEADERSERVICECODE103BANKPRIORITY113MSGUSERREF.108INFO.FROMCI115TO：INDUSTRIALANDCOMMERCIALBANKOFCHINAZHEJIANG，CHINA(ICBKCNZJYYY)SEQUENCEOFTOTAL*27:1/1FORMOFDOCUMENTARYCREDIT*40A:IRREVOCABLEDOCUMENTARYCREDITNUMBER*20:AF/651909D

4、ATEOFISSUE31C:20030605EXPIRY*31D:DATE20030810PLACECHINAAPPLICANT*50:AANDDSARUEDUCHEMINVERTCENTREDEGROSNO.102AS0678LESQUINCEDEXFRANCEBENEFICIARY*59:ZHEJIANGMACHINERYIMPORT&EXPORTCORPORATION,350WENHUIROAD,HANGZHOU,ZHEJIANG,CHINAAMOUNT*32B:CURRENCYUSDAMOUNT17600.00AVAILABLEWITH*41D:ANYBANKBYNEGO

5、TIATIONDRAFTSAT…42C:SIGHTDRAWEE42D:BFDCIE2DAXXX*BANQUEFRANCAISEDUCOMMERCEEXTERIEUR*PARIS*(HEADOFFICE)PARTIALSHIPMENTS43P:NOTALLOWEDTRANSHIPMENT43T:ALLOWED:LOADINGINCHARGE44A:SHANGHAICHINAFORTRANSPORTATIONTO44B:ANTWERPLATESTDATEOFSHIPMENT44C:20030725DESCRIPTIONOFGOODS45A:PARTSQTY.UNITPRICELA15

6、00PCS@USD10.20USD5100.00LA21000PCS@USD12.50USD12500.00TOTALUSD17600.00ASPERPROFORMANRZIEG/D003021DATED12/05/2003ANDORDERNBER03-758FREEONBOARDSHANGHAIDOCUMENTSREQUIRED46A:+COMMERCIALINVOICEIN03ORIGINAL(S)AND00COPIES+PACKINGLISTANDWEIGHTNOTEIN03ORIGINAL(S)AND00COPIES+3/3ORIGINALCLEANONBOARDOCEA

7、NBILLOFLADINGPLUSMORE2COPIES,ISSUEDTOORDEROFAANDDSA,RUEDUCHEMINVERT,CENTREDEGROSNO.102,AS0678LESQUINCEDEXFRANCEANDMARKED”FREIGHTCOLLECT”ANDNOTIFYDUBOISSAZONEINDUSTRIELLEDUPORTFLUVIAL3749TOURNAIBEIGIUM+CERTIFICATEGSPFORMA1ORIGINALAND1COPY.ADDI