加拿大外贸
找了好久才找到的，信用证的详细解读资料自己很喜欢全部打印下来了
大家喜欢的就拿去哦~
下面的楼层我也将全部资料列出
因为太多了，所以怕麻烦的话大家可以[url=http://download.shanghai.com]下载[/url]附件
有好东西就共享哦~~
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[ 本帖最后由 brandyqr 于 2009-9-21 15:32 编辑 ]
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信用证L/C的解读
1. revocable L/C/irrevocable L/C 可撤销信用证/不可撤销信用证
2.confirmed L/C/unconfirmed L/C 保兑信用证/不保兑信用证
3.sight L/C/usance L/C 即期信用证/远期信用证
4.transferable L/C(or)assignable L/C(or)transmissible L/C /untransferable L/C 可转让信用证/不可转让信用证
5.divisible L/C/undivisible L/C 可分割信用证/不可分割信用证
6.revolving L/C 循环信用证
7.L/C with T/T reimbursement clause 带电汇条款信用证
8.without recourse L/C/with recourse L/C 无追索权信用证/有追索权信用证
9.documentary L/C/clean L/C 跟单信用证/光票信用证
10.deferred payment L/C/anticipatory L/C 延付信用证/预支信用证
11.back to back L/Creciprocal L/C 对背信用证/对开信用证
12.traveller’s L/C(or:circular L/C) 旅行信用证
----Names of Parties Concerned
1. opener 开证人
(1)applicant 开证人（申请开证人）
(2)principal 开证人（委托开证人）
(3)accountee 开证人
(4)accreditor 开证人（委托开证人）
(5)opener 开证人
(6)for account of Messrs 付（某人）帐
(7)at the request of Messrs 应（某人）请求
(8)on behalf of Messrs 代表某人
(9)by order of Messrs 奉（某人）之命
(10)by order of and for account of Messrs 奉（某人）之命并付其帐户
(11)at the request of and for account of Messrs 应（某人）得要求并付其帐户
(12)in accordance with instruction received from accreditors 根据已收到得委托开证人得指示
2.beneficiary 受益人
(1)beneficiary 受益人
(2)in favour of 以（某人）为受益人
(3)in one’s favour 以……为受益人
(4)favouring yourselves 以你本人为受益人
3.drawee 付款人（或称受票人，指汇票）
(1)to drawn on (or :upon) 以（某人）为付款人
(2)to value on 以（某人）为付款人 (3)to issued on 以（某人）为付款人
4.drawer 出票人
5.advising bank 通知行
(1)advising bank 通知行
(2)the notifying bank 通知行
(3)advised through…bank 通过……银行通知
(4)advised by airmail/cable through…bank 通过……银行航空信/电通知
6.opening bank 开证行
(1)opening bank 开证行
(2)issuing bank 开证行
(3)establishing bank 开证行
7.negotiation bank 议付行
8.paying bank 付款行
9.reimbursing bank 偿付行
10.the confirming bank 保兑行
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----Amount of the L/C 信用证金额
1. amount RMB￥… 金额：人民币
2.up to an aggregate amount of Hongkong Dollars… 累计金额最高为港币……
3.for a sum (or :sums) not exceeding a total of GBP… 总金额不得超过英镑……
4.to the extent of HKD… 总金额为港币……
5.for the amount of USD… 金额为美元……
6.for an amount not exceeding total of JPY… 金额的总数不得超过……日元的限度
----- The Stipulations for the shipping Documents
1. available against surrender of the following documents bearing our credit number and the full name and address of the opener 凭交出下列注名本证号码和开证人的全称及地址的单据付款
2.drafts to be accompanied by the documents marked(×)below 汇票须随附下列注有（×）的单据
3.accompanied against to documents hereinafter 随附下列单据
4.accompanied by following documents 随附下列单据
5.documents required 单据要求
6.accompanied by the following documents marked(×)in duplicate 随附下列注有（×）的单据一式两份
7.drafts are to be accompanied by… 汇票要随附（指单据）……
----Draft(Bill of Exchange)
1.the kinds of drafts 汇票种类
(1)available by drafts at sight 凭即期汇票付款
(2)draft(s) to be drawn at 30 days sight 开立30天的期票
(3)sight drafs 即期汇票
(4)time drafts 远期汇票
2.drawn clauses 出票条款（注：即出具汇票的法律依据）
(1)all darfts drawn under this credit must contain the clause “Drafts drawn Under Bank of…credit No.…dated…” 本证项下开具的汇票须注明“本汇票系凭……银行……年……月……日第…号信用证下开具”的条款
(2)drafts are to be drawn in duplicate to our order bearing the clause “Drawn under United Malayan Banking Corp.Bhd.Irrevocable Letter of Credit No.…dated July 12, 1978” 汇票一式两份，以我行为抬头，并注明“根据马来西亚联合银行1978年7月12日第……号不可撤销信用证项下开立”
(3)draft(s) drawn under this credit to be marked：“Drawn under…Bank L/C No.……Dated (issuing date of credit)” 根据本证开出得汇票须注明“凭……银行……年……月……日（按开证日期）第……号不可撤销信用证项下开立”
(4)drafts in duplicate at sight bearing the clauses“Drawn under…L/C No.…dated…” 即期汇票一式两份，注明“根据……银行信用证……号，日期……开具”
(5)draft(s) so drawn must be in scribed with the number and date of this L/C 开具的汇票须注上本证的号码和日期
(6)draft(s) bearing the clause：“Drawn under documentary credit No.…(shown above) of…Bank” 汇票注明“根据……银行跟单信用证……号（如上所示）项下开立”
---Bill of Loading提单
1. full set shipping (company’s) clean on board bill(s) of lading marked “Freight Prepaid“ to order of shipper endorsed to … Bank, notifying buyers 全套装船（公司的）洁净已装船提单应注明“运费付
讫”，作为以装船人指示为抬头、背书给……银行，通知买方
2.bills of lading made out in negotiable form 作成可议付形式的提单
3.clean shipped on board ocean bills of lading to order and endorsed in blank marked “Freight Prepaid“ notify: importer(openers,accountee) 洁净已装船的提单空白抬头并空白背书，注明“运费付
讫”，通知进口人（开证人）
4.full set of clean “on board“ bills of lading/cargo receipt made out to our order/to order and endorsed in blank notify buyers M/S … Co. calling for shipment from China to Hamburg marked
“Freight prepaid“ / “Freight Payable at Destination“ 全套洁净“已装船”提单/货运收据作成以我（行）为抬头/空白抬头，空白背书，通知买方……公司，要求货物字中国运往汉堡，注明“运费付讫”/“运费在目的港
付”
5.bills of lading issued in the name of… 提单以……为抬头
6.bills of lading must be dated not before the date of this credit and not later than Aug. 15, 1977 提单日期不得早于本证的日期，也不得迟于1977年8月15日
7.bill of lading marked notify: buyer,“Freight Prepaid”“Liner terms”“received for shipment” B/L not acceptable 提单注明通知买方，“运费预付”按“班轮条件”，“备运提单”不接受
8.non-negotiable copy of bills of lading 不可议付的提单副本
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-----Certificate of Origin
1.certificate of origin of China showing 中国产地证明书 stating 证明 evidencing 列明 specifying 说明 indicating 表明 declaration of 声明
2.certificate of Chinese origin 中国产地证明书
3.Certificate of origin shipment of goods of … origin prohibited 产地证，不允许装运……的产品
4.declaration of origin 产地证明书（产地生明）
5.certificate of origin separated 单独出具的产地证
6.certificate of origin “form A“ “格式A”产地证明书
7.genetalised system of preference certificate of origin form “A“ 普惠制格式“A”产地证明书
-----Packing List and Weight List
1.packing list deatiling the complete inner packing specification and contents of each package 载明每件货物之内部包装的规格和内容的装箱单
2.packing list detailing… 详注……的装箱单
3.packing list showing in detail… 注明……细节的装箱单
4.weight list 重量单
5.weight notes 磅码单（重量单）
6.detailed weight list 明细重量单
7.weight and measurement list 重量和尺码单
----Inspection Certificate
1. certificate of weight 重量证明书
2.certificate of inspection certifying quality & quantity in triplicate issued by C.I.B.C. 由中国商品检验局出具的品质和数量检验证明书一式三份
3.phytosanitary certificate 植物检疫证明书
4.plant quarantine certificate 植物检疫证明书
5.fumigation certificate 熏蒸证明书
6.certificate stating that the goods are free from live weevil 无活虫证明书（熏蒸除虫证明书）
7.sanitary certificate 卫生证书
8.health certificate 卫生（健康）证书
9.analysis certificate 分析（化验）证书
10.tank inspection certificate 油仓检验证明书
11.record of ullage and oil temperature 空距及油温记录单
12.certificate of aflatoxin negative 黄曲霉素检验证书
13.non-aflatoxin certificate 无黄曲霉素证明书
14.survey report on weight issued by C.I.B.C. 中国商品检验局签发之重量检验证明书
15.inspection certificate 检验证书
16.inspection and testing certificate issued by C.I.B.C. 中国商品检验局签发之检验证明书
----Other Documents
1. full tet of forwarding agents’ cargo receipt 全套运输行所出具之货物承运收据
2.air way bill for goods condigned to…quoting our credit number 以……为收货人，注明本证号码的空运货单
3.parcel post receipt 邮包收据
4.Parcel post receipt showing parcels addressed to…a/c accountee 邮包收据注明收件人：通过……转交开证人
5.parcel post receipt evidencing goods condigned to…and quoting our credit number 以……为收货人并注明本证号码的邮包收据
6.certificate customs invoice on form 59A combined certificate of value and origin for developing countries 适用于发展中国家的包括价值和产地证明书的格式59A海关发票证明书
7.pure foods certificate 纯食品证书
8.combined certificate of value and Chinese origin 价值和中国产地联合证明书
9.a declaration in terms of FORM 5 of New Zealand forest produce import and export and regultions 1966 or a declaration FORM the exporter to the effect that no timber has been used in the packing of the goods, either declaration may be included on certified customs invoice 依照1966年新西兰林木产品进出口法格式5条款的声明或出口人关于货物非用木器包装的实绩声明，该声明也可以在海关发票中作出证明
10.Canadian custtoms invoice(revised form)all signed in ink showing fair market value in currency of country of export 用出口国货币标明本国市场售价，并进行笔签的加拿大海关发票（修订格式）
11.Canadian import declaration form 111 fully signed and completed 完整签署和填写的格式111加拿大进口声明书
----The Stipulation for Shipping Terms
1. loading port and destinaltion装运港与目的港
(1)despatch/shipment from Chinese port to… 从中国港口发送/装运往……
(2)evidencing shipment from China to…CFR by steamer in transit Saudi Arabia not later than 15th July, 1987 of the goods specified below 列明下面的货物按成本加运费价格用轮船不得迟于1987年7月15日从中国通过沙特阿拉伯装运到……
2.date of shipment 装船期
(1)bills of lading must be dated not later than August 15, 1987 提单日期不得迟于1987年8月15日
(2)shipment must be effected not later than(or on)July 30,1987 货物不得迟于（或于）1987年7月30日装运
(3)shipment latest date… 最迟装运日期：……
(4)evidencing shipment/despatch on or before… 列明货物在…年…月…日或在该日以前装运/发送
(5)from China port to … not later than 31st August, 1987 不迟于1987年8月31日从中国港口至……
3.partial shipments and transhipment 分运与转运
(1)partial shipments are (not) permitted （不）允许分运
(2)partial shipments (are) allowed (prohibited) 准许（不准）分运
(3)without transhipment 不允许转运
(4)transhipment at Hongkong allowed 允许在香港转船
(5)partial shipments are permissible, transhipment is allowed except at… 允许分运，除在……外允许转运
(6)partial/prorate shipments are perimtted 允许分运/按比例装运
(7)transhipment are permitted at any port against, through B/lading 凭联运提单允许在任何港口转
13.expiry (expiring) date… 满期日……
14.…if negotiation on or before… 在……日或该日以前议付
15.negoation must be on or before the 15th day of shipment 自装船日起15天或之前议付
16.this credit shall remain in force until 15th August 197 in China 本证到1977年8月15日为止在中国有效
17.the credit is available for negotiation or payment abroad until… 本证在国外议付或付款的日期到……为止
18.documents to be presented to negotiation bank within 15 days after shipment 单据需在装船后15天内交给议付行
19.documents must be presented for negotiation within…days after the on board date of bill of lading/after the date of issuance of forwarding agents’ cargo receipts 单据需在已装船提单/运输行签发之
货物承运收据日期后……天内提示议付
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-----The Guarantee of the Opening Bank
1. we hereby engage with you that all drafts drawn under and in compliance with the terms of this credit will be duly honored 我行保证及时对所有根据本信用证开具、并与其条款相符的汇票兑付
2.we undertake that drafts drawn and presented in conformity with the terms of this credit will be duly honoured 开具并交出的汇票，如与本证的条款相符，我行保证依时付款
3.we hereby engage with the drawers, endorsers and bona-fide holders of draft(s) drawn under and in compliance with the terms of the credit that such draft(s) shall be duly honoured on due presentation and delivery of documents as specified (if drawn and negotiated with in the validity date of this credit) 凡根据本证开具与本证条款相符的汇票，并能按时提示和交出本证规定的单据，我行保证对出票人、背书人和善意持有人承担付款责任（须在本证有效期内开具汇票并议付）
4.provided such drafts are drawn and presented in accordance with the terms of this credit, we hereby engage with the drawers, endorsors and bona-fide holders that the said drafts shall be duly honoured on presentation 凡根据本证的条款开具并提示汇票，我们担保对其出票人、背书人和善意持有人在交单时承兑付款
5.we hereby undertake to honour all drafts drawn in accordance with the terms of this credit 所有按照本条款开具的汇票，我行保证兑付
----In Reimbursement
1.instruction to the negotiation bank 议付行注意事项
(1)the amount and date of negotiation of each draft must be endorsed on reverse hereof by the negotiation bank 每份汇票的议付金额和日期必须由议付行在本证背面签注
(2)this copy of credit is for your own file, please deliver the attached original to the beneficaries 本证副本供你行存档，请将随附之正本递交给受益人
(3)without you confirmation thereon （本证）无需你行保兑
(4)documents must be sent by consecutive airmails 单据须分别由连续航次邮寄（注：即不要将两套或数套单据同一航次寄出）
(5)all original documents are to be forwarded to us by air mail and duplicate documents by sea-mail 全部单据的正本须用航邮，副本用平邮寄交我行
(6)please despatch the first set of documents including three copies of commercial invoices direct to us by registered airmail and the second set by following airmail 请将包括3份商业发票在内的第一套单据用挂号航邮经寄我行，第二套单据在下一次航邮寄出
(7)original documents must be snet by Registered airmail, and duplicate by subsequent airmail 单据的正本须用挂号航邮寄送，副本在下一班航邮寄送
(8)documents must by sent by successive (or succeeding) airmails 单据要由连续航邮寄送
(9)all documents made out in English must be sent to out bank in one lot 用英文缮制的所有单据须一次寄交我行
2.method of reimbursement 索偿办法
(1)in reimbursement, we shall authorize your Beijing Bank of China Head Office to debit our Head Office RMB Yuan account with them, upon receipt of relative documents 偿付办法，我行收到有关单据后，将授权你北京总行借记我总行在该行开立的人民币帐户
(2)in reimbursement draw your own sight drafts in sterling on…Bank and forward them to our London Office, accompanied by your certificate that all terms of this letter of credit have been complied with 偿付办法，由你行开出英镑即期汇票向……银行支取。在寄送汇票给我伦敦办事处时，应随附你行的证明，声明本证的全部条款已经履行
(3)available by your draft at sight payable by us in London on the basis to sight draft on New York 凭你行开具之即期汇票向我行在伦敦的机构索回票款，票款在纽约即期兑付
(4)in reimbursement, please claim from our RMB￥ account held with your banking department Bank of China Head Office Beijing with the amount of your negotiation 偿付办法，请在北京总行我人民币帐户中索回你行议付之款项
(5)upon presentation of the documents to us, we shall authorize your head office backing department by airmail to debit the proceeds to our foreign business department account 一俟向我行提交单证，我行将用航邮授权你总行借记我行国外营业部帐户
(6)after negotiation, you may reimburse yourselves by debiting our RMB￥ account with you, please forward all relative documents in one lot to us by airmail 议付后请借记我行在你行开立的人民币帐户，并将全部有关单据用航邮一次寄给我行
(7)all bank charges outside U.K. are for our principals account, but must claimed at the time of presentation of documents 在英国境外发生的所有银行费用，应由开证人负担，但须在提交单据是索取
(8)negotiating bank may claim reimbursement by T.T. on the…bank certifying that the credit terms have been complied with 议付行须证明本证条款已旅行，并按电汇条款向……银行索回货款
(9)negotiating bank are authorized to reimburse themselves to amount of their negotiation by redrawing by airmail at sight on…bank attaching to the reimbursement draft their certificate stating that
all terms of the credit have been complied with and that the original and duplicate drafts and documents have been forwarded to us by consecutive airmail 议付行用航邮向……银行重开一份即期汇票索取议付条款。索偿汇票须附上证明，声明本证所有条款已履行，单据的正副本已由连续航次寄交我。
信用证类别
----Kinds of L/C
1.revocable L/C/irrevocable L/C 可撤销信用证/不可撤销信用证
2.confirmed L/C/unconfirmed L/C 保兑信用证/不保兑信用证
3.sight L/C/usance L/C 即期信用证/远期信用证
4.transferable L/C(or)assignable L/C(or)transmissible L/C /untransferable L/C 可转让信用证/不可转让信用证
5.divisible L/C/undivisible L/C 可分割信用证/不可分割信用证
6.revolving L/C 循环信用证
7.L/C with T/T reimbursement clause 带电汇条款信用证
8.without recourse L/C/with recourse L/C 无追索权信用证/有追索权信用证
9.documentary L/C/clean L/C 跟单信用证/光票信用证
10.deferred payment L/C/anticipatory L/C 延付信用证/预支信用证
11.back to back L/Creciprocal L/C 对背信用证/对开信用证
12.traveller’s L/C(or:circular L/C) 旅行信用证
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----Names of Parties Concerned有 关 当 事 人
1.opener 开证人
(1)applicant 开证人（申请开证人）
(2)principal 开证人（委托开证人）
(3)accountee 开证人
(4)accreditor 开证人（委托开证人）
(5)opener 开证人
(6)for account of Messrs 付（某人）帐
(7)at the request of Messrs 应（某人）请求
(8)on behalf of Messrs 代表某人
(9)by order of Messrs 奉（某人）之命
(10)by order of and for account of Messrs 奉（某人）之命并付其帐户
(11)at the request of and for account of Messrs 应（某人）得要求并付其帐户
(12)in accordance with instruction received from accreditors 根据已收到得委托开证人得指示
2.beneficiary 受益人
(1)beneficiary 受益人
(2)in favour of 以（某人）为受益人
(3)in one’s favour 以……为受益人
(4)favouring yourselves 以你本人为受益人
3.drawee 付款人（或称受票人，指汇票）
(1)to drawn on (or :upon) 以（某人）为付款人
(2)to value on 以（某人）为付款人
(3)to issued on 以（某人）为付款人
4.drawer 出票人
5.advising bank 通知行
(1)advising bank 通知行
(2)the notifying bank 通知行
(3)advised through…bank 通过……银行通知
(4)advised by airmail/cable through…bank 通过……银行航空信/电通知
6.opening bank 开证行
(1)opening bank 开证行
(2)issuing bank 开证行
(3)establishing bank 开证行
7.negotiation bank 议付行
(1)negotiating bank 议付行
(2)negotiation bank 议付行
8.paying bank 付款行
9.reimbursing bank 偿付行
10.the confirming bank 保兑行
----Draft(Bill of Exchange) 汇 票
1.the kinds of drafts 汇票种类
(1)available by drafts at sight 凭即期汇票付款
(2)draft(s) to be drawn at 30 days sight 开立30天的期票
(3)sight drafs 即期汇票
(4)time drafts 远期汇票
2.drawn clauses 出票条款（注：即出具汇票的法律依据）
(1)all darfts drawn under this credit must contain the clause “Drafts drawn Under Bank of…credit No.…dated…” 本证项下开具的汇票须注明“本汇票系凭……银行……年……月……日第…号信用证下开具”的条款
(2)drafts are to be drawn in duplicate to our order bearing the clause “Drawn under United Malayan Banking Corp.Bhd.Irrevocable Letter of Credit No.…dated July 12, 1978” 汇票一式两份，以我行为抬
头，并注明“根据马来西亚联合银行1978年7月12日第……号不可撤销信用证项下开立”
(3)draft(s) drawn under this credit to be marked：“Drawn under…Bank L/C No.……Dated (issuing date of credit)” 根据本证开出得汇票须注明“凭……银行……年……月……日（按开证日期）第……号不可撤销信用证项下开立”
(4)drafts in duplicate at sight bearing the clauses“Drawn under…L/C No.…dated…” 即期汇票一式两份，注明“根据……银行信用证……号，日期……开具”
(5)draft(s) so drawn must be in scribed with the number and date of this L/C 开具的汇票须注上本证的号码和日期
(6)draft(s) bearing the clause：“Drawn under documentary credit No.…(shown above) of…Bank” 汇票注明“根据……银行跟单信用证……号（如上所示）项下开立”
---Invoice发票
1.signed commercial invoice 已签署的商业发票
in duplicate 一式两份
in triplicate 一式三份
in quadruplicate 一式四份
in quintuplicate 一式五份
in sextuplicate 一式六份
in septuplicate 一式七份
in octuplicate 一式八份
in nonuplicate 一式九份
in decuplicate 一式十份
2.beneficiary’s original signed commercial invoices at least in 8 copies issued in the name of the buyer indicating (showing/evidencing/specifying/declaration of) the merchandise, country of origin and any other relevant information. 以买方的名义开具、注明商品名称、原产国及其他有关资料，并经签署的受益人的商业发票正本至少一式八份
3.Signed attested invoice combined with certificate of origin and value in 6 copies as reuired for imports into Nigeria. 以签署的，连同产地证明和货物价值的，输入尼日利亚的联合发票一式六份
4.beneficiary must certify on the invoice…have been sent to the accountee 受益人须在发票上证明，已将……寄交开证人
5.4% discount should be deducted from total amount of the commercial invoice 商业发票的总金额须扣除4%折扣
6.invoice must be showed: under A/P No.… date of expiry 19th Jan. 1981 发票须表明：根据第……号购买证，满期日为1981年1月19日
7.documents in combined form are not acceptable 不接受联合单据
8.combined invoice is not acceptable 不接受联合发票
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MT700, MT是MESSAGE TYPE的缩写。这是信用证的SWIFT开证格式。所有与信用证有关的往来电文都是以7开头的7**，如信用证修改为701，索偿电文742等。顺便说一下，与出口托收进口代收有关的电文往来都是以4开头的，与资金调拨有关的都是以1开头的。
SENDER和RECEIVER分别是发送行和接收行。有的信用证里会出现APPLICANT’S BANK 和ISSUING BANK。有的时候他们不是同一家银行，需要注意不要混淆。
40A：FORM OF DOCUMEMNTARY CREDIT，信用证的形式 IRREVOCABLE不可撤销。如果没有说明视为不可撤销，UCP500修改前UCP400的规定是如果没有说明则视为可撤销的。这是最根本的改变。
20：DOCUMENTARY CREDIT NUMBER信用证号码
31C：DATE OF ISSUE，开证日期
31D：DATE AND PLACE OF EXPIRY，到期日和到期地点。需要注意的是到期地点，一般应该为受益人的国家，如果是申请人的国家到期的，交单的时候一定要预留足够的邮递的时间。
50：APPLICANT，申请人
59：BENEFICIARY，受益人，要注意有没有拼写错误。不过个别字母有误不影响整体的不用太在意。做单时按信用证和实际正确的都没问题，无论哪种情况开证行都不可以凭以拒付。
32B：CURRENCY CODE，币种金额
39A：PERCENTAGE CREDIT AMOUNT TOLERANCE，信用证金额允许的浮动范围，如果有规定就按规定，如果没有则自动为5%，不过以个和件计量的不算，以升，公斤等为计量单位的包括在内。
41D：AVAILABLE WITH...BY...，规定指定银行和信用证的性质，是指定某一家银行还是任何银行都可以，是BY NEGOTATION还是BY PAYMENT ONLY。BY NEGOTATION是指接收受益人单据的银行可以提前买单，而BY PAYMENT 信用证规定该信用证只是用来付款的，如果接收受益人单据的银行买单议付，日后若出现纠纷，则议付行不是该比款项的善意持有人。关于善意持有人我已经在别处提过。本信用证规定ANY BANK BY NEGOTATION，是自由议付的信用证。
42C：DRAFT AT，说明汇票的情况。汇票的要式要齐全，应该包括：汇票字样，无条件支付命令，一定的金额，付款期限，付款地点，付款人，收款人，出票日期，出票地点，还有出票人签字。另外还必须有出票条款（DRAWN UNDER。。。），以说明与银行某日期开立的某号信用证的关系。一般即期为全额发票（如果信用证项下所有的费用都由申请人承担的话还可能包括通知行和议付行的手续费），有的为远期，金额可能发票金额加利息。
42A：DRAWEE，付款人：汇票的左下角TO：处需要填的内容，因为汇票是出给付款人付款的。如果信用证没有特别规定则DRAWEE即是开证行。
43P：PARTIAL SHIPMENTS，分批装运：一般有NOT ALLOWED，PROHIBITED OR PERMITTED等。如果没规定禁止的话即可认为是允许分批出运。
43T：TRANSSHIPMENT，转船，规定允许不允许转船。
44A：LOADING ON BOARD，规定出运的港口，有的规定为ANY CHINESE PORT，有的规定为ANY CHINESE SEA PORT。如果是要求SEA PORT的话就要注意出运的港口到底是不是SEA PORT，在做单的时候最好在港口后面加上SEA PORT字样。如SHENZHEN SEA PORT
44B：FOR TRANSPORTATION TO。。。，规定卸货港或目的地。
44C：LATEST SHIPMENT DATE：最迟装运日，记住不可以顺延。如果没有特殊规定按信用证有效期执行双到期，但一定要预留足够的准备单据的时间。比如没有规定最迟装运日，信用证有效期为10月1日，你就不能10月1日装船，尽管这样的提单也是允许的。因为一般来说你很难在当天把所有的单据都提交到银行，特别是提单。
45A：DESCTRIPTION OF GOODS，货物描述。这里需要强调的一点是商业发票上的货物描述必须与信用证完全一致而其他单据则可以采取与之不相矛盾的统称。这一点的理解很重要。所以信用证货物描述里的内容一定要在发票上得到充分的体现。如果发票的货物描述比信用证要求的简略，则可视为“不相符”。另外如果信用证没有特殊要求发票不需要签署---这是UCP500比UCP400增加的地方。因为有的要求10份商业发票，为了减轻企业负责人的负担，UCP500特别增加了这一条。
46A：DOCUMENTS REQUIRED，要求的单据。
DOCS REQUIRED IN 3 ORIGINALS AND 3 COPIES UNLESS OTHERWISE STATED，除非特殊说明所有的单据均需三正三副。
1． SIGNED COMMERCIAL INVOICE，签署的商业发票。对于没有特别规定任何内容的单据，一般具备基本的要素即可。一般不做规定没必要必须签名。
2． FULL SET OF SHIPPED ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER OF ***** MAKED FREIGHT PREPAID AND NOTIFY THE APPLICANT。THE NAME AND ADDRESS OF SHIPPING AGENT AT DESTINATION MUST BE INDICATED ON BILL OF LADING。全套的已装船海运提单，背书给****（收货人一栏为TO ORDER OF *****），通知为申请人（申请人一栏填写申请人的名称和地址以及联系方式），标明运费已付。船公司在目的港代理的名称和地址也必须显示在提单上。-----提单上需要注意的一点是签署那里，一般应该是****AS CARRIER 或者****AS AGENT FOR THE CARRIER*******，反正上面一定要显示谁是真正的承运人。
3． QUALITY AND QUANTITY CERTIFICATE ISSUED BY THE SELLER。卖方出具的质量和数量证明书。没有特殊的要求也没有固定的格式，填写一些相关的内容即可。
4． CERTIFICATE OF ORIGIN ISSUED BY CHINA CHAMBER OF COMMERCE IN 1 ORIGINAL AND 3 COPIES。中国商会开立的一正三副的产地证。注意中国没有中国商会，只有中国贸促会，实际上起着中国商会的功能。以前我记得有些地方的贸促会为了应付这种情况特意刻了一个章，内容就是中国贸促会就是中国商会，遇到类似的要求他们就会盖这么一个章。不知道现在都是怎么操作的。注意，产地证的SHIPPER可以是和其他单据不同的第三方。另外要注意它和发票的要有合理的出具日期。
5． DETAILED PACKING LIST ISSUED BY THE SELLER。卖方出具的详细装箱单。
6． FULL SET OF INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS FOR 110PCT INVOICE VALUE，BLANK ENDORSED AND SHOWING CLAIM PAYABLE AT HOCHIMINH CITY，VIETNAM。投保一切险的金额为发票金额110%的全套的保险单，空白背书，注明索赔支付在HOCHIMINH CITY，VIETNAM。这里需要说明的是投保一切险不代表包含一切险别。包含了一般附加险，但不包括特殊附加险，如战争险，罢工险，舱面险，进口关税险，拒收险，黄曲霉素险，交货不到险等。
7． COPY OF FAX ADVISING THE APPLICANT OF FULL SHIPPING PARTICULARS WITHIN 2 WORKING DAYS AFTER SHIPMENT SHOWING：NET/GROSS WEIGHT，QUANTITY，B/L NUMBER AND DATE，COMMODITY，NAME OF VESSEL，ETA，ETD，INVOICE FALUE AND LC NUMBER。装船后两个工作日内通知申请人的传真的复印件，上面显示：净重/毛重，数量，提单号码和日期，货物描述，船名，预计到达时间，预计出发时间，发票金额和信用证号码。---这种单据一定要注意有合理的出具日期。
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47A：ADDITIONAL CONDITIONS，附加条款。
+ ALL DOCUMENTS FOR NEGOTIATION MUST BE SIGNED AND/OR STAMPED AND INDICATE THE L/C NUMBER。所有用来议付的单据都必须签名或盖章，并且一定要显示信用证号码。
+ ALL DOCUMENTS FOR NEGOTIATION MUST BE SIGNED AND/OR STAMPED AND INDICATE THE L/C NUMBER。所有用来议付的单据都必须签名或盖章，并且一定要显示信用证号码.
+ IN THE EVENT THAT DOCUMENTS PRESENTED ARE DETERMINED TO BE DISCREPANT， WE WILL GIVE AN ADVICE OF DISCREPANCY（IES）TO THE PRESENTING/NEGOTIATING BANK UNLESS PRIOR CONTRARY INSTRUCTIONS HAVE BEEN RECEIVED FROM THE PREENTER AND NOTWITHSTANDING ARTICLE 14（D）（ii）OF UCP500，WE RESERVE THE RIGHT TO SEEK A WAIVER SUCH DISCREPANCY（IES）FROM THE APPLICANT IN ACCORDANCE WITH ARTICLE 14（C）。IF WE AND THE APPLICANT AGREE WITH THE WAIVER OF DISCREPANCY（IES），PAYMENT WILL BE MADE IN ACCRDANCE WITH THE PREENTER’S INSTRUCTIONS.
如果提交的单据是不相符的，我们会发一份不符点通知给交单行或议付行除非之前我们已经收到相反的指示。尽管UCP500第十四条D项第二款规定（开证行在通知不符点的时候需要说明银行是否留存单据听候处理，或已经将单据退还交单人。），我们还是保留寻求申请人根据UCP500第十四条C项放弃不符点的权利。如果我们和申请人同意放弃不符点，我们会按照交单者的指示安排付款.
71B：CHARGE费用承担 ALL BANKING CHARGES OUTSIDE VIETNAM PLUS ADVISING FEE, REIMBRUSING FEE ARE FOR BENEFICIARY’S ACCOUNT. 越南以外的所有银行费用包括通知费和偿付费都由受益人承担。-------一般如果买卖双方在谈合同的时候没有谈到银行费用划分的话一般都是这么规定，规定开证行国家以外的费用都是由受益人承担。但这不是固定不变的，可以是买卖双方商量的其他结果。比如订单金额比较小或利润非常薄对方还是坚持以信用证方式结算，这时候你就可以向买方提出要求其承担信用证项下所有的费用。这样我们这边银行的所有费用银行也会自动向对方收取的.
48：PERIOD FOR PRESENTATION，交单期限.
NOT LATER THAN 12DAYS AFTER B/L DATE BUT WITHIN THE VALIDITY OF THIS L/C。提单后不超过12天内交单，但不能超过本信用证的有效期。 (这里一般都会有规定的，如果没有特殊规定就按提单后21天处理.)
49：CONFRIMATION INSTRUCTIONS 加保指示，如果双方没谈到一般不会有加保的指示的，因为加保也要额外的费用。保兑行的作用是单据没有问题而开证行付款出现问题的时候保兑行会承担付款的责任。
78：INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK 给银行的指示。
这一项一般是关于不符点和寄单还有汇款的指示，其他的我不翻译了，想说明一下其中一个条款。EACH DRAWING MUST BE ENDORSED ON THE ORIGINAL L/C BY THE NEGOTIATIONG / PRESENTING BANK。这是说每一次交单议付行或交单行必须在正本信用证的背面背书。这样做的目的是为了防止受益人伪造单据重复交单骗汇。如果金额背书完了受益人再交单银行就不会接受了。（背书的内容即为某个日期议付了多少金额等）
57D：ADVISE THROUGH BANK 通知行 不过不一定要通过这个银行通知。
72：SENDER TO RECEIVER INFORMATION 给接收行的通知。
PLS ACKNOWLEDGE RECEIPT OF THIS L/C BY SWIFT STATING YR REF。请标明你们的业务编码用SWIFT格式通知已经收到了这份L/C。一般银行收到L/C后会通过SWIFT发一个MT730给开证行确认已经收到他们开出的L/C.
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LZ，辛苦你了
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好东西，斑竹要加精，先不说了，先收藏，慢慢研究。抽时间打印出来，谢谢楼主的分享。爱死你了。
[ 本帖最后由 devel 于 2009-9-21 15:35 编辑 ]
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嘿嘿多谢支持~~
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嘿嘿多谢支持哦~
大家都在找的信用证资料
我好不容易看见有了就整理了放上来了
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附件下不下来呢:')
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下了一个，很有用，谢谢LZ
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这些资料很好,谢谢楼主的分享!:)
加拿大电商Hallo, bitte schicken Sie uns mehr info uber die QT8-15- Machine MfG Alfredo 评论 晕死 是德语 你去德语区问问吧 评论 要你关于QT8-15- 这个型号机器的信息 评论 跟你要关于QT8-15- 这个型号机器的资料信息 加拿大电商我的客户需要从非洲免关税国家进口一些商品，所谓的免关税是不是也不用交增值税。 如果要交增值税，增值税的税率是多少？ 菜鸟向各位前辈请教了。 评论 关税与增值税是俩个税种
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