2010年單證員考試輔導之信用證主要內容資料
來源：來源于網絡發布時間：2010-02-26 14:37:29
(一)信用證的當事人
1、開證人
(1)APPLICANT開證人(申請開證人)
(2)PRINCIPAL 開證人(委托開證人)
(3)ACCOUNTEE 開證人
(4)OPENER 開證人
(5)FOR ACCOUNT OF 付(某人)帳
(6)AT THE REQUEST OF 應(某人)請求
(7)ON BEHALF OF 代表某人
(8)BY ORDER OF 奉(某人)之命
(9)IN ACCORDANCE WITH INSTRUCTION RECEIVED FROM ACCREDITORS
根據已收到的 委托開證人的指示
In accordance with instruction received from accreditors we open our irrevocable transferable Letter of Credit NO.78524421C,in your favor as beneficiary
2、受益人(賣方):
(1) BENEFICIARY 受益人
(2)IN FAVOUR OF 以(某人)為受益人
(3)IN ONE’S FAVOUR 以……為受益人
(4)FAVOURING YOURSELVES 以你本人為受益人
3、開證行:OPENING BANK, ISSUING BANK
4、通知行:
(1) ADVISING BANK
(2)THE NOTIFYING BANK
(3)ADVISED THROUGH …… BANK通過……銀行通知
5、議付行:NEGOTIATING BANK
6、PAYING BANK 付款行
7、REIMBURING BANK 償付行
(二).信用證的性質、種類
一般為不可撤消的跟單信用證，如：IRREVOCABLE DOCUMENTARY CREDIT
CONFIRMED /UNCONFIRMED L/C 保兌信用證/不保兌信用證
SIGHT L/C/USANCE L/C 即期信用證/遠期信用證
TRANSFERABLE / UNTRANSFERABLE L/C 可轉讓信用證/不可轉讓信用證
REVOLVING L/C 循環信用證
DEFERRED PAYMENT L/C 延付信用證
(三).信用證號碼、開證日期與地點
如：L/C NO: E-02-L-02969
DATE AND PLACE OF ISSUE:2001/09/28 HONGKONG
(四).信用證的有效期及到期地點
常見的條款有：
例1.Expiry date: May 20, 2001 in the country of the beneficiary for negotiation.
有效期：2001年5月20日前，在受益人國家議付有效。
例2.This credit remains valid/force/good for negotiation in China until the 15th day after the date of shipment.
本信用證為裝運期后15天在中國議付有效。
例3.Draft must be negotiated in China within 15days from the date of Bill of Lading but not later than 15th July 2001.
匯票需自提單日期起15天內在中國議付，但不得超過2001年7月15日。
(五).金額、幣種
金額條款是信用證的核心內容之一。其表達方式有：
例1.Amount: USD…
金額：……美元
例2.For an amount/a such not exceeding total of …/up to an aggregate amount of …
總金額不超過……
(六).匯票條款
匯票條款主要注明匯票的金額、付款人、付款期限、出票依據等。
例1.Credit available with any bank by negotiation, against presentation of beneficiary’s draft(s) at sight, drawn on us in duplicate.
本信用證可由任何一家銀行議付，議付時需提供由受益人向開證行開出的即期匯票一式兩份。
例2.All drafts must be marked “Drawn under the Merita Bank Ltd. Helsinki L/C No SRT9502422 dated AUG 24, 2001”.
所有匯票上必須注明：根據赫爾辛基Merita銀行在2001年8月24日開出的第SRT9502422號信用證開出本匯票。
(七).貨物說明
內容一般包括貨名、品質、數量、單價、貿易術語等。常見的貿易術語有：FOB、CFR、CIF、FCA、CPT、CIP等。
例1.DESCRIPTION OF GOODS:
100% COTTON APRON AS PER S/C NO. AH107
貨物說明：純棉圍裙，合同號AH107
ART NO. QUANTITY UNIT PRICE
49394(014) 2000PIECES USD1.00
49395(014) 2000PIECES USD1.00
49396(014) 3500PIECES USD1.25
49397(015) 4000PIECES USD1.25
CIFSINGAPORE
例2. COVERING SHIPMENT OF:
4 ITEMS OF CHINESE CERAMIC DINNERWARE INCLUDING: HX1115 200SETS, HX2012 300SETS, HX4055 500SETS AND HX4510 250SETS
DETAILS IN ACCORDANCE WITH SALES CONFIRMATION NO AHHX0121 DATED APR. 15, 2001
CIF TORONTO CANADA
以下貨物：4種中國陶瓷餐具包括：HX1115號200套、HX2012號300套、HX4055號500套和HX4510號250套;細節與2001年4月15日所簽合同第AHHX0121一致，CIF多倫多，加拿大。
(八).單據條款
信用證項下所需要的單據除匯票外，通常還有：商業發票、裝箱單、海運提單、保險單、普通(普惠制)原產地證書、各種受益人證明及各種其他證明等全套單據條款。
例：CREDIT AVAILABLE WITH BANK OF CHINA BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS HEREIN AND BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON ISSUING BANK FOR 100 PCT OF THE INVOICE AMOUNT MARKED “DRAWN UNDER THE KWANGTUNG PROVINCIAL BANK, SINGAPORE, L/C NO. 211LC2626”
DOCUMENTS REQUIRED:
(INTRIPLICATE UNLESS OTHERWISE STIPULATED)
SIGNED COMMERCIAL INVOICE
SIGNED PACKING LIST
CERTIFICATE OF CHINESE ORIGIN
MARINE INSURANCE POLICY…
FULL SET OF CLEAN “ON BOARD”MARINE BILLS OF LADING…
本信用證受益人根據新加坡廣東銀行所開第211LC2626號信用證開出即期的以開證行為付款人、按100%發票金額的匯票，由中國銀行議付。
需要的單據：(除非另有規定，每份單據一式三份)
簽字的商業發票
簽字的裝箱單
中國原產地證書
海運保險單……
全套清潔“已裝船”海運提單……
(九).商業發票條款
COMMERCIAL INVOICE CERTIFYING AT THE SAME TIME ORIGIN OF GOODS, CONTENTS ARE TRUE, PRICES CORRECT AND CURRENT, THAT IT IS THE ONLY INVOICE ISSUED FOR THE GOODS DESCRIBED HEREIN AND MENTIONING THAT IT IS THEIR EXACT VALUE WITHOUT ANY DEDUCTION OF PAYMENT IN ADVANCE. ONE ORIGINAL COPY MUST BE CERTIFIED BY CCPIT.
商業發票上同時證明：貨物的產地、發票的內容是真實的;價格是正確的;它是為所述貨物簽發的唯一的發票;所列為實價并未扣除任何預收款項;發票的一份正本須由中國國際貿易促進委員會證明。
(十).裝箱單據條款
PACKING LIST MUST SHOW GROSS WEIGHT, NET WEIGHT AND MEASUREMENT PER CARTON SEPARATELY
裝箱單上需分別表明每箱的毛重、凈重和尺碼。
(十一).運輸單據條款
FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT
TO ORDER OF BANK OF COMMUNICATIONS, HONGKONG MARKED FREIGHT
PREPAID AND NOTIFY APPLICANT OR FULL SET OF CLEAN ORIGINAL
RAILWAY CARGO RECEIPT CONSIGNED TO BANK OF COMMUNICATIONS,
HONGKONG MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.
全套清潔已裝船海運提單抬頭作成憑香港交通銀行指示，注明運費預付并通知開證申請人或全套清潔正本鐵路貨物收據收貨人為香港交通銀行，注明運費預付并通知開證申請人。
(十二).保險單據條款
MARINE INSURANCE POLICY OF CERTIFICATE IN DUPLICATE,INDORSED IN BLANK,FOR FULL INVOICE VALUE PLUS 10 PERCENT STATING CLAIM PAYABLE IN THAILAND COVERING FPA AS PER OCEAN MARINE CARGO CLAUSE OF THE PEOPLE’S INSURANCE COMPANY OF CHINA DATED 1/1/1981。
保險單或保險憑證一式二份，空白背書，按發票金額加10%投保，聲明在泰國賠付，根據中國人民保險公司1981年1月1日的海洋運輸貨物保險條款投保平安險。