國際結(jié)算審單實務(wù)

國際結(jié)算審單實務(wù)1/11/20251課程介紹國際結(jié)算實務(wù)主要包括各種結(jié)算工具和方式的具體運用和操作。其中跟單信用證結(jié)算方式是目前國際貿(mào)易結(jié)算的最主要方式。信用證結(jié)算業(yè)務(wù)環(huán)節(jié)多，涉及當事人復(fù)雜，尤其單證相符作為付款條件的特點，使得審證審單成為信用證業(yè)務(wù)的最重要環(huán)節(jié)。通過實務(wù)練習，鞏固學(xué)生對信用證、單據(jù)知識的掌握，增強對結(jié)算業(yè)務(wù)的感性認識。實驗操作結(jié)果評價與實踐小結(jié)相結(jié)合評分標準：實驗操作結(jié)果評價80%，實踐小結(jié)20%1/11/20252金融學(xué)院實驗?zāi)夸浿R準備實驗一函開信用證下的審單練習

實驗二電開信用證下的審單練習1/11/20253金融學(xué)院國際結(jié)算審單實務(wù)——知識準備信用證的概念：信用證是開證行根據(jù)申請人的指示，向受益人出具的，承諾在一定期限內(nèi)，憑規(guī)定的單據(jù)，支付一定金額的書面保證文件。信用證的內(nèi)容：信用證的內(nèi)容總的可以分成五大部分來把握：基本條款，裝運條款，貨物條款，單據(jù)條款，以及其他條款。具體內(nèi)容參見樣式。1/11/20254金融學(xué)院單據(jù)的種類國際結(jié)算中的單據(jù)分為金融單據(jù)和商業(yè)單據(jù)。金融單據(jù)就是作為國際結(jié)算工具的三大票據(jù)，商業(yè)單據(jù)又分為基本單據(jù)（商業(yè)發(fā)票、運輸單據(jù)、保險單據(jù)）和其他附屬單據(jù)（檢驗證、裝箱單、重量單、尺碼單、產(chǎn)地證、受益人證明等）1/11/20255金融學(xué)院審單標準（UCP600Article14）

a.Anominatedbankactingonitsnomination,aconfirmingbank,ifany,andtheissuingbankmustexamineapresentationtodetermine,onthebasisofthedocumentsalone,whetherornotthedocumentsappearontheirfacetoconstituteacomplyingpresentation.b.Anominatedbankactingonitsnomination,aconfirmingbank,ifany,andtheissuingbankshalleachhaveamaximumoffivebankingdaysfollowingthedayofpresentationtodetermineifapresentationiscomplying.Thisperiodisnotcurtailedorotherwiseaffectedbytheoccurrenceonorafterthedateofpresentationofanyexpirydateorlastdayforpresentation.1/11/20256金融學(xué)院

c.Apresentationincludingoneormoreoriginaltransportdocumentssubjecttoarticles19,20,21,22,23,24or25mustbemadebyoronbehalfofthebeneficiarynotlaterthan21calendardaysafterthedateofshipmentasdescribedintheserules,butinanyeventnotlaterthantheexpirydateofthecredit.d.Datainadocument,whenreadincontextwiththecredit,thedocumentitselfandinternationalstandardbankingpractice,neednotbeidenticalto,butmustnotconflictwith,datainthatdocument,anyotherstipulateddocumentorthecredit.

1/11/20257金融學(xué)院

e.Indocumentsotherthanthecommercialinvoice,thedescriptionofthegoods,servicesorperformance,ifstated,maybeingeneraltermsnotconflictingwiththeirdescriptioninthecredit.f.Ifacreditrequirespresentationofadocumentotherthanatransportdocument,insurancedocumentorcommercialinvoice,withoutstipulatingbywhomthedocumentistobeissuedoritsdatacontent,bankswillacceptthedocumentaspresentedifitscontentappearstofulfilthefunctionoftherequireddocumentandotherwisecomplieswithsub-article14(d).

1/11/20258金融學(xué)院g.Adocumentpresentedbutnotrequiredbythecreditwillbedisregardedandmaybereturnedtothepresenter.h.Ifacreditcontainsaconditionwithoutstipulatingthedocumenttoindicatecompliancewiththecondition,bankswilldeemsuchconditionasnotstatedandwilldisregardit.i.Adocumentmaybedatedpriortotheissuancedateofthecredit,butmustnotbedatedlaterthanitsdateofpresentation.

1/11/20259金融學(xué)院

j.Whentheaddressesofthebeneficiaryandtheapplicantappearinanystipulateddocument,theyneednotbethesameasthosestatedinthecreditorinanyotherstipulateddocument,butmustbewithinthesamecountryastherespectiveaddressesmentionedinthecredit.Contactdetails(telefax,telephone,emailandthelike)statedaspartofthebeneficiary’sandtheapplicant’saddresswillbedisregarded.However,whentheaddressandcontactdetailsoftheapplicantappearaspartoftheconsigneeornotifypartydetailsonatransportdocumentsubjecttoarticles19,20,21,22,23,24or25,theymustbeasstatedinthecredit.1/11/202510金融學(xué)院

k.Theshipperorconsignorofthegoodsindicatedonanydocumentneednotbethebeneficiaryofthecredit.

l.Atransportdocumentmaybeissuedbyanypartyotherthanacarrier,owner,masterorchartererprovidedthatthetransportdocumentmeetstherequirementsofarticles19,20,21,22,23or24oftheserules.

1/11/202511金融學(xué)院

實驗?zāi)康呐c要求：熟悉信開本信用證的內(nèi)容，掌握信開本信用證下單據(jù)的審核