实用文档专业设计提高办公、学习效率1教学内容课题名称信用证的审核（二）负责人签字授课班级授课时间教学资源国际商务单证理论与实务2011版教学方法讲练结合，任务引领教学目标知识目标：能够认知外贸合同和信用证。能力目标：能够根据合同审核信用证，找出错误的以及卖方不宜接受的软条款，并做出修改。教学重点信用证常出错的条款教学难点软条款授课类型实践时间分配【导入】信用证的主要栏目。【新授】任务一：根据合同审核信用证。（教师讲解用）（1）销售合同宁波易新进出口有限公司NINGBOYIXINIMP.&EXP.CO.,LTD.NO.1005ZhongshanRoad(E.1),NINGBOChina售货确认书编号:SC0601260Tel:0086-0532-66080888SALESCONFIRMATIONNo.Fax:0086-0532-66081888日期:Dec.,1,2006DateTOMessrs:SHINORMANCO.,LTD.ITCBUILDING6THFLOORSUITE6021-8-4CHOMEISOBE-DORICHUO-KUKOBEJAPANTel：0081-78-362-1444Fax：0081-78-362-1445谨启者：兹确认授予你方下列货品，其成交条款如下：DearSirs:Weherebyconfirmhavingsoldtoyouthefollowinggoodsonthetermsandconditionsasspecifiedbelow:(1)货物名称及规格NAMEOFMODITYANDSPECIFICATION（2）数量QUANTITY（3）单价UNITPRICE（4）总价AMOUNT10’30’实用文档专业设计提高办公、学习效率2(1)WideMouthFlaskPackaging:normalcolorbox(2)ThermosStainlessSteelCapacity:500mlPacking:colorbox/pc,12pcs/carton3000PCS4400PCSCFRKOBEUSD5.00USD6.00USD15000.00USD26400.00TOTALUSD41400.00TOTALAMOUNTINWORDS:SAYUSDOLLARSFORTYONETHOUSANDFOURHUNDREDONLY（5）装运期限：TIMEOFSHIPMENT:SHIPMENTTOBEEFFECTEDBEFOREFEB.28,2007（6）装运港：PORTOFLOADING:NINGBOCHINA（7）目的港：PORTOFDESTINATION：KOBEJAPAN（8）分批装运：PARTIALSHIPMENTS:NOTALLOWED（9）转船：TRANSSHIPMENT:NOTALLOWED（10）付款条件：TERMSOFPAYMENT:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITWHICHREMAINSVALIDFORNEGOTIATLONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMENT.(11)保险：INSURANCE:TOBECOVEREDBYTHEBUYER.(12)REMARKS:Confirmedby：买方高岛卖方洪坡THEBUYERTHESELLER实用文档专业设计提高办公、学习效率3（2）信用证2006DEC2515:55:52LOGICALTERMINALPOO5MT700ISSUEOFADOCUMENTARYCREDITPAGE00001RUNCSWPR3UMR00182387MAGACKDWS7651AUTHOK,KEYB19604214FAEA9B2,BKCHBJSAIBJPJTRECORDBASICHEADERF01BKCHBJA3008118157214APPLICATIONHEADER07001547061225SAIBJPJTCXXX38469920240502251447*ASAHIBANKLTD,*TOKYOUSERHEADERSERVICECODE103:BANKPRIORITY113:MSGUSERREF.108:INFO.FROMCI115:SEQUENCEOFTOTAL*27:1/1APPLICABLERULES*40:IRREVOCABLEDOC,CREDITNUMBER*20:LC-788-392328DATEOFISSUE*31C:061225EXPIRY*31D:DATE070215PLACEINTHECOUNTRYOFTHEAPPLICANTAPPLICANT*50:NINGBOYIXINIMP.&EXP.CO.,LTD.NO.1005ZHONGSHANROAD(E.1),NINGBOCHINABENEFICIARY*59:SHINORMANCO.,LTD.ITCBUILDING6THFLOORSUITE6021-8-4CHOMEISOBE-DORICHUO-KUKOBEJAPANAMOUNT*32B:CURRENCYHKDAMOUNT26400,00MAX.CREDITAMOUNT*39:UPTOAVAILABLEWITH/BY*41D:ANYBANKBYNEGOTIATIONDRAFTSAT...*42C:DRAFTSATSIGHTFORFULLINVOICEVALUEDRAWEE*42A:*ASAHIBANKLTD,*TOKYOPARTIALSHIPMENTS*43P:ALLOWEDTRANSSHIPMENT*43T:ALLOWEDLOADINGONBOARD/DISPATCH/TAKINGINCHARGEAT/FROM...*44A:SHANGHAI，CHINAFORTRANSPORTATIONTO...*44B:KOBE,JAPANLATESTDATEOFSHIP.*44C:070130DESCRIPT.OFGOODS*45A:(1)WIDEMOUTHFLASK3000PCS@USD5,00实用文档专业设计提高办公、学习效率4PACKAGING:NORMALCOLORBOX(2)THERMOS4000PCS@USD6,00STAINLESSSTEELCAPACITY:500MLPACKING:COLORBOX/PC,12PCS/CARTONPRICETERM:CIFKOBEDOCUMENTSREQUIRED*46A:+3/3SETOFORIGINALCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFSHIPPERANDBLANKENDORSED,MARKED“FREIGHTPREPAID”ANDNOTIFYAPPLICANT+ORIGINALS...
