1.信用证的解读（课件）- 《国际商务单证实务》同步教学（人民大学版）

国际商务单证实务 信用证的解读 信用证 信用证，是指银行根据进口人（买方）的请求，开给出口人（卖方）的一种保证承担支付货款责任的书面凭证。在信用证内，银行授权出口人在符合信用证所规定的条件下，以该行或其指定的银行为付款人，开具不得超过规定金额的汇票，并按规定随附装运单据，按期在指定地点收取货物。 信用证的基本内容 FM.: BANCO SANTANDER, S.A. BARCELONA TO: BANK OF CHINA, SHANGHAI BRANCH *27: SEQUENCE OF TOTAL: 1/1 *40A: FORM OF DOC. CREDIT: IRREVOCABLE *20: DOC. CREDIT NUMBER: 21BSLC43285 31C: DATE OF ISSUE: 210210 40E: APPLICABLE RULES: UCP LATEST VERSION *31D: DATE AND PLACE OF EXPIRY: DATE 200430 PLACE SPAIN 下一页 信用证的基本内容 *50: APPLICANT: LINSA ALIMENTOS S. A. VIVICCI 195 BAJOS 08011 BARCELONA SPAIN *59: BENEFICIARY: SHANGHAI BIOSAN IMP. AND EXP. CORP. 860 ZUCHONGZHI ROAD, ZHANGJIANG, SHANGHAI CHINA *32B: AMOUNT: CURRENCY USD AMOUNT 45900.00 41D: AVAILABLE WITH/BY: ANY BANK IN CHINA BY NEGOTIATION 下一页 42C: DRAFTS AT…: AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE 42A: DRAWEE: BANCO SANTANDER, S. A. 28660 BOADILLA DEL BARCELONA 43P: PARTIAL SHIPMENTS: ALLOWED 43T: TRANSSHIPMENT: ALLOWED 44E: PORT OF LOADING / AIRPORT OF DEPARTURE: CHINA 44F: PORT OF DISCHARGE / AIRPORT OF DESTINATION: BARCELONA 44C: LATEST DATE OF SHIPMENT: 210430 信用证的基本内容 下一页 45A: DESCRIPTION OF GOODS AND / OR SERVICES: MUSHROOM POWDER AND CIF BARCELONA ALL DETAILS AS PER S/C NO. LA21-BSZ018 46A: DOCUMENTS REQUIRED + SIGNED COMMERCIAL INVOICE IN TRIPLICATE SHOWING S/C NO AND L/C NO. + FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, BLANK ENDORSED, MARKED FREIGHT PREPAID, NOTIFY APPLICANT AND SHOWING THAT THE GOODS HAVE BEEN SHIPPED IN CONTAINER LOAD. + INSURANCE POLICY IN DUPLICATE BLANK ENDORSED FOR 120 PCT OF INVOICE VALUE COVERING ALL RISKS AS PER CIC OF PICC DATED 01/01/201