1、實(shí)訓(xùn)實(shí)訓(xùn)10：單據(jù)審核操作單據(jù)審核操作 2一、實(shí)訓(xùn)目的一、實(shí)訓(xùn)目的 通過實(shí)訓(xùn)，使同學(xué)能根據(jù)信用證、通過實(shí)訓(xùn)，使同學(xué)能根據(jù)信用證、UCP600UCP600和和ISBP681ISBP681審核結(jié)匯單據(jù)審核結(jié)匯單據(jù)。3二、實(shí)訓(xùn)內(nèi)容二、實(shí)訓(xùn)內(nèi)容實(shí)訓(xùn)實(shí)訓(xùn)10：單據(jù)審核操作：單據(jù)審核操作4三、實(shí)訓(xùn)步驟三、實(shí)訓(xùn)步驟打開單證實(shí)訓(xùn)系統(tǒng)打開單證實(shí)訓(xùn)系統(tǒng)192.168.63.4/doc，到到“我的練習(xí)我的練習(xí)”找到實(shí)訓(xùn)找到實(shí)訓(xùn)10的實(shí)訓(xùn)項(xiàng)目的實(shí)訓(xùn)項(xiàng)目閱讀、理解和分析閱讀、理解和分析審單審單的業(yè)務(wù)背景資料。的業(yè)務(wù)背景資料。按照按照“單證一致、單單一致單證一致、單單一致”的要求的要求審核審核結(jié)匯單據(jù)結(jié)匯單據(jù) 下載單據(jù)審

2、核結(jié)果的單據(jù)模板，根據(jù)信用證、下載單據(jù)審核結(jié)果的單據(jù)模板，根據(jù)信用證、UCP600和和ISBP681審核結(jié)匯單據(jù)審核結(jié)匯單據(jù)實(shí)訓(xùn)實(shí)訓(xùn)10：單據(jù)審核操作單據(jù)審核操作 6信用證信用證v42C：DRAFT ATv+ 60 DAYS AFTER SIGHT . v 42A：DRAWEEv+ ISSUING BANK . 實(shí)訓(xùn)實(shí)訓(xùn)10:單據(jù)審核示范操作單據(jù)審核示范操作7信用證信用證v46A：DOCUMENTS REQUIRED + SIGNED COMMERCIAL INVOICE ONE ORIGINAL AND FIVE COPIES.+ PACKING LIST INDICATING COLOR

3、AND QUANTITY ONE ORIGINAL AND THREE COPIES.+ FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND ENDORSED IN BLANK, MARKED FREIGHT PREPAID NOTIFY APPLICANT.實(shí)訓(xùn)實(shí)訓(xùn)10:單據(jù)審核示范操作單據(jù)審核示范操作8信用證信用證v46A：DOCUMENTS REQUIRED + CERTIFICATE OF ORIGIN ISSUED BY CHINA COUNCIL FOR THE PROM

4、OTION OF INTERNATIONAL TRADE.+ CERTIFICATE OF QUANTITY IN DUPLICATE ISSUED BY BENEFICIARY+ BENEFICIARYS FAX COPY OF SHIPPING ADVICE TO APPLICANT WITHIN ONE DAY AFTER SHIPMENT ADVISING L/C NO. SHIPMENT DATE, VESSEL NAME, NAME, QUANTITY AND WEIGHT OF GOODS.實(shí)訓(xùn)實(shí)訓(xùn)10:單據(jù)審核示范操作單據(jù)審核示范操作9信用證信用證v47A：ADDITIONAL

5、 COND. +TOLERANCE OF 5 PERCENT MORE OR LESS ON QUANTITY OF GOODS IS ACCEPTABLE.+ALL DOCUMENTS MUST BEAR THIS L/C NO. v39A：PERCENTAGE CREDIT AMOUNT TOLERANCE.(%) v05/05 實(shí)訓(xùn)實(shí)訓(xùn)10:單據(jù)審核示范操作單據(jù)審核示范操作101 1、信用證及修改正本、信用證及修改正本2 2、單據(jù)種類完整、單據(jù)種類完整3 3、單據(jù)份數(shù)完整、單據(jù)份數(shù)完整示范操作示范操作審核單據(jù)種類和份數(shù)審核單據(jù)種類和份數(shù)11實(shí)際實(shí)際v裝運(yùn)日期：AUG.4, 2008v交單

6、時(shí)間：AUG.15, 2008過交單期過交單期信用證信用證v v44C: 080905v48: WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE CREDIT VALIDITY. v31D: DATE 080915 PLACE IN CHINA 示范操作示范操作審核三期審核三期BILL OF EXCHANGE憑憑Drawn UnderUFJ BANK LIMITED，HONG KONG BRANCH不可撤銷信用證不可撤銷信用證Irrevocable L/C No.BONY0100345 日期日期DateMAY 10, 2008

7、支支 取取Payable With interest % 按按 息息 付款付款號(hào)碼號(hào)碼No.911R121101 匯票金額匯票金額Exchange forUSD80000.00 HANGZHOU AUG. 15, 2008 見票見票at* 日日 后后 (本本 匯匯 票票 之之 副副 本本 未未 付付) 付付 交交sight of this FIRST of Exchange (Second ofExchange being unpaid) Pay to the order ofBANK OF CHINA, ZHEJIANG BRANCH 金額金額the sum ofUNITED STATED

8、DOLLARS EIGHTY THOUSAND ONLY 此致此致ToUFJ BANK LIMITEDHONG KONG BRANCHZHEJIANG HONGZHENG TRADING CO., LTD.趙鴻政 示范操作示范操作審核匯票審核匯票32B: CURRENCY USD AMOUNT 8000.00 BILL OF EXCHANGE憑憑Drawn UnderUFJ BANK LIMITED，HONG KONG BRANCH不可撤銷信用證不可撤銷信用證Irrevocable L/C No.BONY0100345 日期日期DateMAY 10, 2008 支支 取取Payable Wit

9、h interest % 按按 息息 付款付款號(hào)碼號(hào)碼No.911R121101 匯票金額匯票金額Exchange forUSD80000.00 HANGZHOU AUG. 15, 2008 見票見票at* 日日 后后 (本本 匯匯 票票 之之 副副 本本 未未 付付) 付付 交交sight of this FIRST of Exchange (Second ofExchange being unpaid) Pay to the order ofBANK OF CHINA, ZHEJIANG BRANCH 金額金額the sum ofUNITED STATED DOLLARS EIGHTY T

10、HOUSAND ONLY 此致此致ToUFJ BANK LIMITEDHONG KONG BRANCHZHEJIANG HONGZHENG TRADING CO., LTD.趙鴻政 示范操作示范操作審核匯票審核匯票42C: 60 DAYS AFTER SIGHT 14通過審核發(fā)現(xiàn)通過審核發(fā)現(xiàn)匯票匯票中存在以下不符點(diǎn)：中存在以下不符點(diǎn)：1 1大小寫金額都錯(cuò)誤，正確的是大小寫金額都錯(cuò)誤，正確的是USD8000.00USD8000.00； 2 2付款期限付款期限AT SIGHTAT SIGHT錯(cuò)誤，正確的是錯(cuò)誤，正確的是AT 60 AT 60 DAYS AFTER SIGHTDAYS AFTER S

11、IGHT。 示范操作示范操作審核匯票審核匯票15ZHEJIANG HONGZHENG TRADING CO., LTD.NO.91 CAIHE RD, HANGZHOU, CHINA COMMERCIAL INVOICETo:KJKU CO., LTD.NO.32 HUANGHE RD, HONG KONG Invoice No.:911R121101 Invoice Date:AUG. 1, 2008 S/C No.:03ZA0101 S/C Date:APR. 20, 2008 From:SHANGHAI, CHINA To: HONGKONG, CHINA L/C No.:BONY010

12、0345 示范操作示范操作審核商業(yè)發(fā)票審核商業(yè)發(fā)票16Marks and NumbersNumber and kind of packageDescription of goodsQuantityUnit PriceAmountG-III HONGKONG MENS DOWN JACKETPACKED IN 10PCS/CTNBLACKWHITE 500PCS500PCS CFR HONGKONG USD8.00/PCUSD8.00/PC USD4000.00USD4000.00 Total: 1000PCSUSD8000.00Say Total: U.S. DOLLARS EIGHT THO

13、USAND ONLY. ZHEJIANG HONGZHENG TRADING CO., LTD. 趙鴻政 45A：MENS DOWN JACKET QUANTITY: 1000PCS UNIT PRICE: USD8.00/PC AMOUNT: USD8000.00 ORIGIN: CHINA CFR HONGKONG PACKING: STANDARD EXPORT PACKING示范操作示范操作審核商業(yè)發(fā)票審核商業(yè)發(fā)票17通過審核發(fā)現(xiàn)通過審核發(fā)現(xiàn)商業(yè)發(fā)票商業(yè)發(fā)票中存在以下不符點(diǎn)：中存在以下不符點(diǎn)：貨物描述與信用證不符，漏寫貨物描述與信用證不符，漏寫ORIGINORIGIN：CHINACHI

14、NA，PACKINGPACKING：STANDARD EXPORT STANDARD EXPORT PACKINGPACKING。 示范操作示范操作審核商業(yè)發(fā)票審核商業(yè)發(fā)票18ZHEJIANG HONGZHENG TRADING CO., LTD.NO.91 CAIHE RD, HANGZHOU, CHINA PACKING LIST To:KJKU CO., LTD.NO.32 HUANGHE RD, HONG KONG Invoice No.:911R121101 Invoice Date:AUG. 1, 2008 S/C No.:03ZA0101 S/C Date:APR. 20, 20

15、08 From:SHANGHAI, CHINA To: HONGKONG, CHINA L/C No.:BONY0100345 示范操作示范操作審核裝箱單審核裝箱單19示范操作示范操作審核裝箱單審核裝箱單顏色錯(cuò)誤，正確的是顏色錯(cuò)誤，正確的是WHITE 20通過審核發(fā)現(xiàn)通過審核發(fā)現(xiàn)裝箱單裝箱單中存在以下不符點(diǎn)：中存在以下不符點(diǎn)：顏色與商業(yè)發(fā)票不符。顏色與商業(yè)發(fā)票不符。 示范操作示范操作審核裝箱單審核裝箱單21示范操作示范操作審核海運(yùn)提單審核海運(yùn)提單46A：+ FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF

16、 SHIPPER AND ENDORSED IN BLANK, MARKED FREIGHT PREPAID NOTIFY APPLICANT. 22示范操作示范操作審核海運(yùn)提單審核海運(yùn)提單外包裝數(shù)量錯(cuò)誤，正確的是外包裝數(shù)量錯(cuò)誤，正確的是100CTNS 23示范操作示范操作審核海運(yùn)提單審核海運(yùn)提單46A：+ FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND ENDORSED IN BLANK, MARKED FREIGHT PREPAID NOTIFY APPLICANT. 24示

17、范操作示范操作審核海運(yùn)提單審核海運(yùn)提單47A：ALL DOCUMENTS MUST BEAR THIS L/C NO.25通過審核發(fā)現(xiàn)通過審核發(fā)現(xiàn)海運(yùn)提單海運(yùn)提單中存在以下不符點(diǎn)：中存在以下不符點(diǎn)：1 1、收貨人抬頭錯(cuò)誤，正確的是、收貨人抬頭錯(cuò)誤，正確的是TO ORDER OF TO ORDER OF SHIPPERSHIPPER；2 2、運(yùn)費(fèi)的支付方式、運(yùn)費(fèi)的支付方式FREIGHT COLLECTFREIGHT COLLECT錯(cuò)誤，錯(cuò)誤，正確的是正確的是FREIGHT PREPAIDFREIGHT PREPAID；3 3、包裝數(shù)小寫錯(cuò)誤，應(yīng)為、包裝數(shù)小寫錯(cuò)誤，應(yīng)為100CTNS100CTNS

18、；4 4、漏寫開證日期。、漏寫開證日期。示范操作示范操作審核海運(yùn)提單審核海運(yùn)提單2626示范操作示范操作審核原產(chǎn)地證審核原產(chǎn)地證漏打目的地地區(qū)：漏打目的地地區(qū)：HONGKONG2727漏打外包裝數(shù)量和漏打外包裝數(shù)量和結(jié)束符結(jié)束符“*”282847A：ALL DOCUMENTS MUST BEAR THIS L/C NO.29通過審核發(fā)現(xiàn)通過審核發(fā)現(xiàn)原產(chǎn)地證原產(chǎn)地證中存在以下不符點(diǎn)：中存在以下不符點(diǎn)：1 1、漏寫第、漏寫第4 4欄中的目的地國家或地區(qū)；欄中的目的地國家或地區(qū)；2 2、貨物描述欄目漏打、貨物描述欄目漏打外包裝數(shù)量和外包裝數(shù)量和結(jié)束符；結(jié)束符；3 3、漏打信用證號(hào)碼。、漏打信用證號(hào)碼

19、。示范操作示范操作審核原產(chǎn)地證審核原產(chǎn)地證3030示范操作示范操作審核裝運(yùn)通知審核裝運(yùn)通知46A：BENEFICIARYS FAX COPY OF SHIPPING ADVICE TO APPLICANT WITHIN ONE DAY AFTER SHIPMENT ADVISING L/C NO. SHIPMENT DATE, VESSEL NAME, NAME, QUANTITY AND WEIGHT OF GOODS. 3131提單號(hào)碼錯(cuò)誤，正確的提單號(hào)碼錯(cuò)誤，正確的是是BONY0100345 3232數(shù)量錯(cuò)誤，正確的是數(shù)量錯(cuò)誤，正確的是1000PCS33通過審核發(fā)現(xiàn)通過審核發(fā)現(xiàn)裝運(yùn)通知裝

20、運(yùn)通知中存在以下不符點(diǎn)：中存在以下不符點(diǎn)：1 1、出單日期比裝運(yùn)日期晚了、出單日期比裝運(yùn)日期晚了2 2天，與信用證天，與信用證要求不符；要求不符；2 2、提單號(hào)碼錯(cuò)誤；、提單號(hào)碼錯(cuò)誤；3 3、商品數(shù)量與商業(yè)發(fā)票不符，正確的是、商品數(shù)量與商業(yè)發(fā)票不符，正確的是1000PCS1000PCS。示范操作示范操作審核裝運(yùn)通知審核裝運(yùn)通知34示范操作示范操作審核數(shù)量證明審核數(shù)量證明46A：+ CERTIFICATE OF QUANTITY IN DUPLICATE ISSUED BY BENEFICIARY 35示范操作示范操作審核數(shù)量證明審核數(shù)量證明數(shù)量錯(cuò)誤，正確的是數(shù)量錯(cuò)誤，正確的是1000PCS36通過審核發(fā)現(xiàn)通過審核發(fā)現(xiàn)數(shù)量證明數(shù)量證明中存在以下不符點(diǎn)：中存在以下不符點(diǎn)：1 1、單據(jù)名稱錯(cuò)誤，正確的是、單據(jù)名稱錯(cuò)誤，正確的是CERTIFICATE OF CERTIFICATE OF QUANTITYQUANTITY；2 2、商品數(shù)量與商業(yè)發(fā)票不符，正確的是、商品數(shù)量與商業(yè)發(fā)票不符，正確的是1000PCS1000PCS。示范操作示范操作審核數(shù)量證明審核數(shù)量證明37v不符點(diǎn)：不符點(diǎn)：1過信用證交單期；2匯票： （1）大小寫金額都錯(cuò)誤，正確的是USD8000.00