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(共31张PPT)
项目一：申请开证业务操作
能力目标：
●能根据外贸合同填制开证申请书并办理开证手续。
知识目标：
●掌握信用证业务流程和开证申请书的内容，熟悉信用证的当事人和申请开证手续。
2010年4月19日，浙江龙江机械有限公司与日本Takashi Machinery Ltd.就进口2台数控车床CNC Lathe，签订进口合同。
合同规定采用信用证结算方式。
导入项目
【任务1】根据进口合同填写开证申请书
2010年4月23日，浙江龙江机械有限公司外贸单证员季华需根据以上进口合同的要求填写开证申请书，并向其账户行中国农业银行浙江省分行国际业务部（地址：杭州市青春路30号，邮编：310003）办理申请开证手续。要求采用SWIFT电报方式开证和所有单据要注明开证日期、信用证号码和开证行名称。中国农业银行浙江省分行给予浙江龙江机械有限公司的开证授信额度为100万美元。
导入项目
【任务2】办理申请开证手续
浙江龙江机械有限公司向中国农业银行浙江省分行国际业务部提交开证申请书和相关材料，办理申请开证手续。
导入项目
UCP600 (Art.2) ：
Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation.
信用证是指一项不可撤销的安排，无论其名称或描述如何，该项安排构成开证行对相符交单予以承付的确定承诺。
一、信用证含义
UCP600 (Art.2) ：
Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation.
信用证是指一项不可撤销的安排，无论其名称或描述如何，该项安排构成开证行对相符交单予以承付的确定承诺。
◆信用证是开证行对受益人作出的有条件的付款承诺。
一、信用证含义
◆ Complying presentation
Complying presentation means a presentation that is in accordance with the terms and conditions of the credit, the applicable provisions of these rules and international standard banking practice.
相符交单是指与信用证条款及、本惯例的相关适用条款及国际标准银行实务一致的交单。
一、信用证含义
◆ Honour means:
a. to pay at sight if the credit is available by sight payment.
b. to incur a deferred payment undertaking and pay at maturity if the credit is available by deferred payment.
c. to accept a bill of exchange (“draft”) drawn by the beneficiary and pay at maturity if the credit is available by acceptance.
一、信用证含义
◆承付意指:
a. 如果信用证为即期付款信用证，则即期付款。
b. 如果信用证为延期付款信用证，则承诺延期付款并在承诺到期日付款。
c. 如果信用证为承兑信用证，则承兑由受益人开出的汇票并在汇票到期日付款。
一、信用证含义
1、信用证是一种银行信用，开证行承担第一性付款责任。
2、信用证是一项独立文件，它不依附于贸易合同而存在。
3、信用证是纯单据业务，银行处理的是单据而非货物、服务及其他行为。
二、信用证特点
信用证是一种银行信用，开证行承担第一性付款责任。
◆UCP600 Art.7:
开证行自开立信用证之时起，即不可撤销地承担承付责任。
二、信用证特点
信用证是一种银行信用，开证行承担第一性付款责任。
◆UCP600 Art.6:
(1)信用证必须规定可在其处兑用（available）的银行，或是否可在任一银行兑用；规定在指定银行兑用的信用证同时也可以在开证行兑用。
(2)信用证必须规定其是以即期付款、延期付款、承兑还是议付的方式兑用。
▲信用证可兑用方式包括：可承付方式和可议付方式。
二、信用证特点
◆议付negotiation:
UCP600 Art.2:
议付是指定银行在相符交单下，在其应获偿付的银行工作日当天或之前向受益人预付或者同意预付款项，从而购买汇票（其付款人为指定银行以外的其他银行）及/或单据的行为。
议付：是商议下付款，本质是一种融资，议付行有追索权。
承付：是承诺下付款，其付款是“终局”性的。
二、信用证特点
◆议付negotiation:
预付advance funds ：指付款到期日之前的预先付款。
同意预付agree to advance funds ：只是作出一个预付的承诺，承诺的内容还是未来预付。
二、信用证特点
信用证是一种银行信用，开证行承担第一性付款责任。
◆UCP600 Art.6:
(3)信用证不得开成凭以申请人为付款人的汇票兑用。
二、信用证特点
信用证是一项独立文件，它不依附于贸易合同而存在。
◆UCP600 Art.4:
(1)即使信用证中含有对贸易合同的任何援引，银行也与该合同无关。
(2)受益人在任何情况下不得利用银行之间或申请人与开证行之间的合同关系。
(3)开证行应劝阻申请人试图将基础合同、形式发票等文件作为信用证组成部分的做法。
二、信用证特点
信用证是纯单据业务，银行处理的是单据而非货物、服务及其他行为。
◆UCP600 Art.5:
二、信用证特点
依据信用证的兑用方式划分：
1、即期付款信用证Credit by sight payment
2、延期付款信用证Credit by deferred payment
3、承兑信用证Credit by acceptance
4、议付信用证Credit by negotiation
三、信用证种类
1、开证申请人Applicant
2、开证行Issuing Bank
3、受益人Beneficiary
4、指定银行Nominated Bank
—通知行Advising Bank
—付款行Paying Bank
—承兑行Accepting Bank
—议付行Negotiating Bank
四、信用证当事人
五、信用证业务流程
受益人
开证行
开证申请人
1签订合同
信用证
2
开证申请
申请开证和开证业务流程
通知行
3开证
货物描述
单据条款
三期
运输条款
开证申请书一般一式三联，第一联是银行结算部门留存，第二联是银行信贷部门留存，第三联客户（开证申请人）留存，用英文填写。
示范操作
任务1：根据进口合同填写开证申请书
IRREVOCABLE DOCUMENTARY CREDIT APPLICATION
(1)To: Agricultural Bank of China, Zhejiang Branch (2)Date: April 23, 2010
(3)（ ）Issue by airmail Credit No.
（ ）With brief advice by teletransmission
（×）Issue by teletransmission (19)Date and place of expiry
（ ）Issue by express
(4)Applicant (5)Beneficiary
Zhejiang Longjiang Machine Co., Ltd. No.88 Wenhui Road, Hangzhou, China Takashi Machinery Co., Ltd.
No. 108, Aza Shinbo, Ohaza Yamaya, Ojiya City, Niigata Pref., Japan
(6)Advising Bank (7)Amount: JPY5 800 000.00
Bank of China, Tokyo Branch SWIFT: BKCHJPJTXXXX Say: JPY Five Million Eight Hundred Thousand only
任务1：根据进口合同填写开证申请书
(8)Partial shipments (9)Transshipment (14)Credit available with any bank in Japan
（ ）allowed （×）not allowed （ ）allowed （×）not allowed By（ ）sight payment （ ）acceptance
（×）negotiation（ ）deferred payment at
against the documents detailed herein
(15)（×）and beneficiary's draft(s) for 100 % of invoice value at × × × sight
drawn on issuing bank
(10)Loading on board: any port in Japan
(11)not later than: May 31, 2010
(12)For transportation to: Shanghai, China
(13)（ ）FOB （×） CFR （ ） CIF（ ）other terms
任务1：根据进口合同填写开证申请书
(16)Documents required: (marked with ×)
1.（×）Signed commercial invoice in 1 original and 3 copies indicating Contract No.TM20100066 and shipping mark no.
2.（×）Full set of clean on board Bills of Lading made out to order and blank endorsed, marked “freight [ ] to collect / [×]prepaid” and “contract no.” 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 for of the invoice value showing claims payable in China blank endorsed, covering
4.（×）Packing List/Weight Memo in 1 original and 2 copies indicating gross and net weights, measurements and quantity of each item.
任务1：根据进口合同填写开证申请书
5.（×）Certificate of Quality in 1original and 2 copies issued by _the Manufacturer.
6.（×）Certificate of Japanese Origin in 1 original and 1 copies issued by Chamber of Commerce & Industry in Japan .
7.（×）Beneficiary's certified copy of fax send to the applicant within Three days after shipment date advising contract no., name of commodity, quantity, gross and net weight, invoice value, name of vessel, shipment date, and ETA.
（×）Other documents, if any
Certificate of Treatment issued by J.P.Q.A, if packing is made with wooden case, or, one original certificate of Non-wooden Packing Declaration if packing is not made with wooden case.
(17)Description of goods:
Microstar TNC-L09 CNC Lathe, 1 set, JPY5800000.00/set CFR Shanghai, China;
Country of Origin and Manufacturer: Japan/Takashi Machinery Co., Ltd.;
Shipping Mark: TM20100066/Shanghai, China
任务1：根据进口合同填写开证申请书
(18)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 shipment but within the validity of this credit
（ ）Other terms, if any
(20)STAMP OF APPLICANT:
任务1：根据进口合同填写开证申请书
任务1：根据进口合同填写开证申请书
IRREVOCABLE DOCUMENTARY CREDIT APPLICATION
(1)To: Agricultural Bank of China, Zhejiang Branch (2)Date: April 23, 2010
(3)（ ）Issue by airmail Credit No.
（ ）With brief advice by teletransmission
（×）Issue by teletransmission (19)Date and place of expiry
（ ）Issue by express June 15, 2010, in Japan
(18)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 shipment but within the validity of this credit
（×） Other terms, if any
All documents must indicate the L/C no., date of issue and the name of issuing bank.
(20)STAMP OF APPLICANT: 浙江龙江机械有限公司
龙江
任务1：根据进口合同填写开证申请书
任务2：办理申请开证手续
外贸单证员季华把填写好的申请开证所需的开证申请书、合同副本以及自动进口许可证（因为数控冲床进口须办理自动进口许可证）交中国农业银行浙江省分行国际业务部，办理申请开证手续。由于申请的金额没有超过100万美元的开证授信额度，无须提供开证保证金。

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