世格SimIS国际结算信用证实训答案教学内容.doc

世格SimIS国际结算信用证实训答案

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信用证
进口信用证业务
申请人申请开证01
P10合同（15分）

P11交代工作
程：资料看得怎么样了？
陈：看的差不多了。（5分）
还没有看好

P13 按钮选择
程：你看看这份合同，要求的是哪种信用证方式的？
陈：即期信用证（5分）
远期信用证

P17按钮选择
程：你还记得合同中规定的这批货物的装运期是什么时候呢？
陈：9月17日之前
最迟9月17日（5分）
9月17日

P20选择题（10分）
程：我再问问你，合同中规定了哪些单据是需要BPM公司准备的吗？（ACDE）
陈：A 商业发票
B 合同
C 装箱单
D 海运提单
E 保险单据
F 原产地证书
P22选择单据（10分，选错1次减2分）

托收委托书
信用证开证申请书
购买外汇申请书
境外汇款申请书
客户交单联系表
信用证修改申请书

P28按钮选择
程：不错！去银行开证之前，先要填写好开证申请书的。那在填写开证申请书之前还要做什么审核工作，你知道吗？
陈：要先检查一下我们开证的授信额度。（5分）
是需要检查一下合同是否正确。

P32申请书填写（10分）

1、JIANGSU SENOR INTERNATIONAL GROUP CORPORATION
NO. 10 SHANGHAI ROAD, NANJING, 210005,CHINA
2、BPM NUTRITION CO., LTD
598 COMMONWEALTH ST, BOSTON, MA, 02215,USA
3、USD24000.00

P34点选题（15分）
指出申请书中以下栏位：* 信用证到期日* 交单期限* 付款方式* 装运信息（CDF）

P36选择单据（拖拽题）（10分）

P38流程回顾（10分）

申请人申请开证02
P5单选（10分）
请你想想，刘云与客户采用不可撤销信用证为结算方式最大的特点是什么呢？（B）
A．这种方式可以给嘉园国际集团双重的付款承诺
B．能得到开证行的付款承诺
C．给予嘉园国际集团最大的灵活性
D．给予芬兰DARI公司最大的安全性

P6 按钮选择（10分）
刘：芬兰DARI公司的节能灯泡合同已经传过来了。你拿过去了解一下。
你看看，根据合同要求，对方需要准备汇票吗 ？
答：需要（10分）
不需要（0分）

P8正确+按钮选择
刘：不错，你知道这批货物是否允许溢短装呢？
答：不允许溢短装 （0分）
允许5%溢短装 （10分）
允许10%溢短装 （0分）

P11正确+按钮选择（10分）
刘：嗯，那货物运输保险该怎么办理啊？
答：由我们公司办理（10分）
由客户办理保险（0分）

P13多选(10分)
刘：帮我一起看看，哪些单据到时候是要对方提交给我们的。 （ABCDE）
答：A发票
B装箱单
C提单
D保险单据
E原产地证书

P15按钮选择(10分)
刘：我在申请开证的时候是否需要指定DARI公司的交单银行呢？
答：需要（0分）
不需要 （10分）

P18按钮点选（10分/尝试次数）
答案：开证申请书

P20填空题（30分/尝试次数）
Beneficiary (Full name and address)
L/C No.

DARI GENERAL TRADING CO.
AKEDSANTERINK AUTOP P.O.BOX 9, FINLAND

Ex-Card No.　

Contract No.
SHDS12031
Date and place of expiry of the credit
2013-01-15 IN FINLAND
Partial shipments
Transshipment
oIssue by airmail oWith brief advice by teletransmission
oallowed ýnot allowed
oallowed ?ýnot allowed
oIssue by express delivery
ýIssue by teletransmission (which shall be the operative instrument)
Loading on board/dispatch/taking in charge at/from

HELSINKI, FINLAND
Amount
not later than
2012-12-31
USD36160.00
SAY US DOLLARS THIRTY SIX THOUSAND ONE HUNDRED AND SIXTY ONLY.
For transportation to:

QINGDAO, CHINA
Credit available with ANY BANK
oby sight payment oby acceptance ýby negotiation
Description of goods:
oby deferred payment at
ENERGY SAVING ELECTRONIC LAMP
ART. NO FCL-22, 22W, 1040PC USD3.50/PC
ART. NO FCL-32, 32W, 1040PC USD5.50/PC
CIF QINGDAO
against the documents detailed herein
ýand beneficiary's draft(s) fo’ 100 % of invoice value
at SIGHT
on BANKOF OF CHINA, QINGDAO BRANCH
Packing:
oFOB oCFR ýCIF
40PCS/CTN, IN STRONG EXPORT CTNS
oor other terms

Documents required: (marked with X)
1. (×) Signed commercial invoice in 　 5　 copies indicating L/C No. and Contract No.
2. (×) Full set of clean on board Bills of Lading made out 　 TO ORDER　 and [ ] blank endorsed, marked "freight [ ]“to collect / [×] prepaid’’
3. (　 ) Airway bills showing “freight [ 　 ] to collect/[ 　 ] prepaid [ 　 ] indicating freight amount" and consigne” to
4. (　 ) We normal issued by consigned to
5. (×) Insurance Policy/Certificate in 2 copies for 110 % of the invoice value showing claims payable in china in currency of
the draft, blank endorsed, covering [ 　 ] Ocean Marine Transportation / [ 　 ] Air Transportation / [ 　 ]Over land
Transportation [ 　× ] All Risks, War Risks.
6. (×) Packing List/Weight Memo in 　 4 　 copies indicating quantity, gross and net weights of each package and packing conditions as
called for by the L/C.
7. (　 ) Certificate of Quantity / Weight in copies issued by an independent surveyor at the loading port, indicating the actual surveyed
quantity / weight of shipped goods as well as the packing condition.
8. (×) Certificate of Quality in 2 copies issued by [　] manufacturer/ [ 　 ] public recognized surveyor/ [×].By the Inspection and quarantine organization.
9. ( ) Beneficiary’s Certified copy of cable / telex dispatched to the accouters within hours after shipment advising [ 　 ] name of
vessel / [ 　 ] fight No. / [ 　 ] wagon No., date, quantity, weight and value of shipment.
10. ( ) Beneficiary’s Certificate Certifying that extra copies of the documents have been dispatched according to the contract terms.
11. ( ) Shipping Co’s certificate attesting that the carrying vessel is chartered or booked by accountee or their shipping agents:
12. ( ) Other documents, if any
Additional instructions:
1. (×) All banking charges outside the opening bank are for beneficiary's account.
2’ (×) Documents must be presented within 15 days after date of issuance of the transport documents but within the validity of this credit.
3. (　 ) Third party as shipper is not acceptable, Short Form/Blank back B/L is not acceptable.
4. (×) Both quantity and credit amount _5_ % more or less are allowed.
5. (　 ) Prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by shipping
Co / Air Line / or it’s agent.
6. ( ) All documents to be for warded in one cover, unless otherwise stated above
7. (　 ) Other terms, if any

申请人申请开证03
P6提问（15分）
吴：我先来考考你，如果是你签订合同的话，应该选择哪种结算方式呢？
D/P AT SIGHT
L/C AT SIGHT
L/C 90 DAYS AFTER SIGHT （10分）
T/T BEFORE SHIPMENT

P13提问（10分）
吴：你知道这批货物的起运地是哪里呢？ (B)
A、BOSTON
B、NEW YORK
C、FUZHOU
D、SHENZHEN

P14填空（10分）
吴：合同的总金额是多少呢？
USD 41000

P15提问（10分）
吴：合同中用了什么样的贸易术语呢？（B）
A、FCA
B、CPT
C、FOB
D、CIF
E、CFR

P16提问（10分）
吴：美国客商的账户行是哪个？ （C）
A、CITIZENS BANK OF PENNSYLVANIA
B、BANK OF AMERICA, N.A，BOSTON,MA
C、CITIBANK,N.A,NEW YORK

P18提问（10分）
吴：你知道开证之前还得填写什么单据吗？ （A）
A、信用证开证申请书
B、信用证修改申请书
C、境外汇款申请书
D、购汇/用汇申请书

P20提问（10分）
吴：对了，开证之前得先填了开证申请书。我这里有一份银行的收费表，你觉得我们这次选哪个银行去开证比较好呢？ （A）
A、中国银行
B、渣打银行
C、中国工商银行
D、招商银行

P23开证申请书填写（20分/尝试次数）
IRREVOCABLE DOCUMENTARY CREDIT APPLICATION
TO:
 BANK OF CHINA FUZHOU BRANCH
Date:
 2013-5-11
oIssue by airmail oWith brief advice by teletransmission
Credit No.
oIssue by express delivery

√Issue by teletransmission (which shall be the operative instrument)
Date and place of expiry
Aug 11,2013
Applicant
Beneficiary (Full name and address)
FUZHOU JAVE BUSINESS GROUP CO. LTD.
NO.216 FUWAN ROAD,FUZHOU CITY
WINSO CORPORATION
555 LEXINGTON AVENUE, 10TH FLOOR, ROOM 202 ,
NEW YORK
NY 10017
Advising Bank
Amount
CITIBANK, N.A, NEW YORK NO.5324 THE FIFTH AVENUE, BROOKLYN, NEW YORK
US DOLLARS FORTY ONE THOUSAND ONLY.

Credit available with
Partial shipments
Transhipment
ANY BANK IN NEW YORK
oallowed √not allowed
oallowed √not allowed
By
Loading on board/dispatch/taking in charge at/from
osight payment √acceptance onegotiation
　NEW YORK,USA
odeferred payment at
not later than
10 JULY,2013
against the documents detailed herein
For transportation to:
FUZHOU,CHINA
√and beneficiary's draft(s) for 100 % of invoice value
√FOB oCFR oCIF
at 90 DAYS AFTER B/L DATE sight
oor other terms
drawn on ANY BANK
Documents required: (marked with X)
1. (X ) Signed commercial invoice in 　3　 copies indicating L/C No. and Contract No. SC132105
2. (X) Full set of clean on board Bills of Lading made out to order and blank endorsed, marked "freight [ ] to collect / [ X ]
prepaid [ 　 ] showing freight amount" notifying THE APPLICANT .
(　 ) Airway bills/cargo receipt/copy of railway bills issued by showing “freight [ 　 ] to collect/[ 　 ] prepaid [ 　 ] indicating freight amount" and consigned to____________________________.
3. ( ) Insurance Policy/Certificate in 　　 copies for 　 　 % of the invoice value showing claims payable in in
currency of the draft, blank endorsed, covering All Risks, War Risks and .
4. (X ) Packing List/Weight Memo in 　3　 copies indicating quantity, gross and weights of each package.
5. (　 ) Certificate of Quantity/Weight in 　　　　 copies issued by __________________.
6. ( ) Certificate of Quality in 　 　 copies issued by [ ] manufacturer/[ 　 ] public recognized surveyor_________________.
7. (X ) Certificate of Origin in 　1　 copies .
8. ( ) Beneficiary's certified copy of fax / telex dispatched to the applicant within 　 　 days after shipment advising L/C No., name of vessel, date of shipment, name, quantity, weight and value of goods.
Other documents, if any

Description of goods:
100% COTTON SHIRTS
2000 DOZS
USD20.5 PER DOZEN
FOB NEW YORK,USA
Additional instructions:
1. (X ) All banking charges outside the opening bank are for beneficiary's account.
2. ( ) Documents must be presented within 15 days after date of issuance of the transport documents but within the validity
of this credit.
3. (　 ) Third party as shipper is not acceptable, Short Form/Blank back B/L is not acceptable.
4. (X ) Both quantity and credit amount _10_ % more or less are allowed.
5. ( ) All documents must be sent to issuing bank by courier/speed post in one lot.
(　 ) Other terms, if any

P25提问（10分）
吴：行了，麻烦你把开信用证需要的材料一起准备给我吧。 (ADE)
A、合同
B、商业发票
C、装箱单
D、形式发票
E、开证申请书

申请人申请改证01
P8点选题（10分）（ABCD）(2367)

P13选择
袁：怎么样，看完了吗？知道接下去该怎么做吗？
王：通知客户同意改证 （10分/尝试次数）
去银行改证

P17选择单据（10分/尝试次数）

P20申请书填写（40分/尝试次数）
Credit No.信用证号码
LC-520-046789
No. of Amendment修改次数
01
Applicant 申请人
TIANJIN FLY MACRO INTERNATIONAL GROUP TRADING COMPANY
NO.392 ECONOMIC DEVELOPMENT AVENUE,BEICHEN DISTRICT OF TIANJIN
Advising Bank 通知行
Bank of China, New York Branch
Beneficiary (before this Amendment)
受益人(在本次修改前)
ANN GENERAL TRADING CO.
Doms street 99,D-20095 New York, U.S.
Currency and Amount (in figures & words)币种及金额(大、小写) USD 91500.00
SAY U.S.DOLLARS NINETY ONE THOUSAND FIVE HUNDRED ONLY.
The above-mentioned Credit is amended as follows（See box marked with “×”）:
上述信用证修改如下(用“×”在方框中标识)：
□ The latest shipment date extended to / / (YY/MM/DD)
最迟装运日期延长至（年/月/日）
Expiry date extended to 2013 / 08 / 15 （YY/MM/DD）
有效期延长至(年/月/日)
□ Amount □ increased/ □ decreased by to
金额 □ 增/ □ 减 至
Other terms or see attachment(s):
1) Under field 42C, the tenor of draft is “AT SIGHT” INSTEAD OF “AT 30 DAYS AFTER SIGHT”.
2) Under field 46A,the consignee of B/L should be “TO ORDER” not “TO APPLICANT”;”FREIGHT COLLECT” amends to “FREIGHT PREPAID”.
3) Under field 71B,the charge clause amends to “ALL CHARGES AND COMMISSIONS OUTSIDE ISSUING BANK ARE FOR ACCOUNT OF BENEFICIARY.”

Banking charges: 银行费用
□ Banking charges are for account of Beneficiary； Banking charges are for account of Applicant
银行费用由受益人承担 银行费用由申请人承担

All other terms and conditions remain unchanged.
所有其他条款不变。
□ 本次修改增加金额部分应存保证金为增加金额的 %，即（币种及金额大写）
，其余增加金额申请减免保证金。
□ 本笔信用证修改受编号为 的□《进口开证合同》/□《进口开证额度合同》约束。
申请人、担保人声明：贵行已依法向我方提示了本申请书及其背面承诺书相关条款（特别是黑体字条款），应我方要求对相关条款的概念、内容及法律效果做了说明，我方已经知悉并理解上述条款。
担保人表示同意继续担保

担保人 （签章）

法定代表人
或授权代理人
　　　　　　　年　　月　　日

申请人 （签章）

法定代表人
或授权代理人
　　　　　　　 年　　月　　日

P22单据选择（20分）

P24思考题（10分）
如果出口商没有对信用证提出异议，而是进口商对信用证内容需要修改，他不必获得（D）的同意。
A.开证行、保兑行和受益人
B.开证行、索偿行和受益人
C.开证行、申请人和受益人
D.开证行、通知行和受益人

申请人申请改证02
P7思考（15分）
郑和收到的客商邮件，要求修改信用证的哪些内容？（AD）
A最迟装运期
B合同总金额
C最迟交单日期
D信用证到期日

P8思考（15分）
由于日本客商来不及装运，提出修改信用证要求，此时的改证费用由（B）承担？
A、ZHEJIANG HUANYU INTERNATIONAL TRADING CO., LTD
B、RED & GREEN TEXTILE COMPANY

P11思考（15分）
根据原信用证，郑和应该向哪家银行提出改证申请？（C）
A中国银行浙江省分行
B中国工商银行浙江省分行
C招商银行浙江省分行
D中国建设银行浙江省分行

P12单据选择（15分/尝试次数）

P14单据填写（25分）
Credit No.信用证号码
9570119819529-G
No. of Amendment修改次数
01
Applicant 申请人
ZHEJIANG HUANYU INTERNATIONAL TRADING CO., LTD C-719,WORLD TRADE CENTRE OFFICE BUILDING 122 SHUGUANG ROAD,HANGZHOU,310007,CHINA
Advising Bank 通知行
BANK OF TOKYO-MITSUBISHI UFJ. LTD., THE
NAGOYA JP
Beneficiary (before this Amendment)
受益人(在本次修改前)
RED & GREEN TEXTILE COMPANY
NAGOYA,JAPAN
Currency and Amount (in figures & words)币种及金额(大、小写) USD 222,000
SAY U.S.DOLLARS TWO HUNDRED AND TWENTY TWO THOUSAND ONLY.
The above-mentioned Credit is amended as follows（See box marked with “×”）:
上述信用证修改如下(用“×”在方框中标识)：
The latest shipment date extended to 2013 / 09 / 11 (YY/MM/DD)
最迟装运日期延长至（年/月/日）
Expiry date extended to 2013 / 10 / 12 （YY/MM/DD）
有效期延长至(年/月/日)
□ Amount increased/ □ decreased by to
金额 □ 增/ □ 减 至
□ Other terms or see attachment(s):

Banking charges: 银行费用
Banking charges are for account of Beneficiary； □ Banking charges are for account of Applicant
银行费用由受益人承担 银行费用由申请人承担

All other terms and conditions remain unchanged.
所有其他条款不变。
□ 本次修改增加金额部分应存保证金为增加金额的 100 %，即（币种及金额大写）
，其余增加金额申请减免保证金。
□ 本笔信用证修改受编号为 的□《进口开证合同》/□《进口开证额度合同》约束。
申请人、担保人声明：贵行已依法向我方提示了本申请书及其背面承诺书相关条款（特别是黑体字条款），应我方要求对相关条款的概念、内容及法律效果做了说明，我方已经知悉并理解上述条款。
担保人表示同意继续担保

担保人 （签章）

法定代表人
或授权代理人
　　　　　　　年　　月　　日

申请人 （签章）
张帆
法定代表人
或授权代理人
　　　　　　　　　　　　　 年　　月　　日

P17思考（15分）
如果出口商没有对信用证提出异议，而是进口商对信用证内容需要修改，他不必获得 的同意。（ D ）
A.开证行、保兑行和受益人
B.开证行、索偿行和受益人
C.开证行、申请人和受益人
D.开证行、通知行和受益人

开证行开立信用证01
P6收取单据（15分）

P13开立1（30分/尝试次数）
Issue开立
Contract No 
合同号
CO20130621001
Total Contract Amt
合同总金额
USD 24000.00
32B L/C CCY & Amt 32B信用证币种金额
USD
24000.00
39A Tolerance
溢短装比例

%
B2 Receiving Bank ID通知行ID
683304
50 Applicant ID
申请人ID
215801
Name & Add
名称、地址
BANK OF AMERICA, N.A，BOSTON,MA
100 NORTH TRYON STREET CHARLOTTE, USA
Name & Add
申请人名称地址
JIANGSU SENOR INTERNATIONAL GROUP CORPORATION
NO.250 ZHONGSHAN ROAD, NANJING, CHINA
Sending L/C Via
发送方式
全电SWIFT
Test Key
密押关系
SWIFT
31C Date of Issue
开证日期 
2013/07/02
31D Expiry Date
到期日 
2013/10/08
Type of Credit 
信用证类型

31D Expiry Place
到期地 
USA
Form of L/C
信用证形式 
IRREVOCABLE
39C Additional amt Covered
附加金额

59 Beneficiary
受益人名称地址 
BPM NUTRITION CO., LTD
598 COMMONWEALTH ST, BOSTON, MA, 02215,USA
Beneficiary AC No
受益人帐号

Clerk ID
柜员号
3104

P15开立2（20分/尝试次数）
Shipment装运
41A Tag
标签
D
43P Partial Shipment
分批装运
NOT ALLOWED
指定银行
Available with ID

43T Transhipment
转运条款
NOT ALLOWED
name and Address
指定银行名称地址
BANK OF AMERICA, N.A，BOSTON,MA
44A Ship From
装船发运地
BOSTON
41a Available By
兑付方式
PAYMENT
44B Ship To
最终目的地
NANJING
42A Tag标签

A
44C Latest Shipment Date
最迟装运日期
2013/09/17
Drawee ID
受票行ID

44D Shipment Period
装运期

Name And Address
名称地址

48 Period for Pres