2012年单证员考试基础理论与知识辅导资料（2）

会计考友

　　为了帮助考生系统的复习单证员考试课程 全面的了解单证员考试的相关重点，小编特编辑汇总了2012年单证员考试相关资料，希望对您参加本次考试有所帮助！
　　1、L/C里的文句
　　fax issued by jl international approving the countersamples signed by daniel
　　labatut or yolande vilie（specimen of signature not repuired）
; G& x& f5 m% ]8 ]1 @　　jl international 是一公司。
4 j" {- l9 Z5 y8 Z# z　　接受样品的FAX，要求jl international 公司出具，由daniellabatut or yolande vilie签发。
+ k8 @" X9 q( e! ~  {　　2、PHOTOCOPY OF FAX SENT TO BENEFICIARY BY APPLICANT WITH RUBBER STAMP OF XXXXXX COMPANY AND SIGNER BY MRS XXX APPROVING SHIPMENT.
& B: F  G. Y/ f. U: R  w# X　　由开证申请人发给受益人的传真复印件，此传真上必须要有XXX公司的橡皮印章以及XXX女士的签名以证明同意装运。
　　PHOTOCOPY OF INSPECTION CERTFICATE ISSUED AND SIGNED BY APPLICANT'S REPRESENTATIVE MRS XXX WITH RUBBER STAMP OF XXXXXSTATING THAT GOODS COVERED BY INVOICE NO……DATE……FOR……HAVE BEEB INSPECTED AND APPROVED FOR SHIPMENT UNDER B/L NO……DATED……
　　由开证申请人的代表XXX女士签名及盖章的检验证书的复印件，表明：XXX发票项下的货物已经检验并同意装运，提单号： 日期：
　　3、IF DOCUMENTS CONTAINING DISCREPANCIES ARE PRESENTED， A FEE OF USD70 SHOULD DEDUCTED FROM THE REIMBURSEMENT CLAIM. NOTWITHSTANDING ANY INSTRUCTION TOTHE CONTRARY， THIS FEE SHOULD BE CHARGED TO THE BENEFICIARY.
8 l% R8 V7 D: S! ^8 k　　如果提交的单据中有不符点的话，将会扣除70美元的不符费；除非另有相反指示，不符费由受益人承担！
　　4、INSURANCE COVERED BY APPLICANT. ALL SHIPMENT UNDER THIS CREDIT MUST BE ADVISED BY BENEFICIARY WITHIN 05 DAYS AFTER SHIPMENT DIRECT TO M/S. ——AND TO THE APPLICANT REFERRING TO COVER NOTE NO.MIC/MKB/MC-01/02/2004（OPEN） DATE 19FEB04 GIVING FULL DETAILS OF SHIPMENT.
9 A+ Z% I& }& @! C6 O　　由开证申请人投保，此信用证下的所有装运必须由受益人在装运后5日之内直接通知XXXXX及开证申请人，并且（在装运通知中）提及预约保单号、日期，以及装运细节。
　　PACKING LIST MUST BE ENCLOSED WITH THE SHIPPING DOCUMENTS.
　　PACKING LIST 要同装运单据一起（交单）
& e- z  h0 F% Y( d: G( g　　MORE THAN TWO SHIPMENT BY TWO INVOICE ARE NOT ACCEPTABLE.
4 A: B* b7 P9 Z- }- W/ E　　用两份发票来表示两次以上的装运不可接受。
　　CREDIT WORTHTNESS/CREDIT REPORT MUST BE SUBMITTED ALONGWITH ORIGINAL DOCUMENTS.
　　信用报告必须同正本单据一同提交
6 [' _, \( r0 u/ }　　L/C IS TRANSFERABLE BY ANY BANK IN CHINA AND EVERY TRANSFER SHOULD BE INFORMED TO THE OPENING BANK MUST ACCOMPANY ORIGINAL DOCUMENTS.
　　此信用证可以由中国境内的任何一家银行转让，并且每次转让必须通知开证行，（此处应该是开证错误，因为从语法上讲不通，意思可能是要求提交转让信用证或受益人给开证行的通知复印件）……
　　THIS EMSSAGE WILL BE TREATED AS OPERATIVE INSTRUMENT AND NO MAIL CONFIRMATION WILL BE FOLLOWED.
　　这是有效的信用证文本，不再邮寄证实书。
　　5、Insurance must include all risks as per ocean marine cargo clauses war risks as per war risk clauses of srcc as per strikes clauses of the people's insurance company of China.
　　指定保险公司：the people's insurance company of China.投保：水险的一切险附加战争罢工险
; f, Q  \* _! z- b8 }$ N　　6、THE COMPLETE NAME OF DESTINATION PORT" BANDAR ABBAS PRESIAN GULF" MUST BE INDICATED ON ALL DOCS. OTHERWISE DOCUMENTS WILL BE TREATED ON COLLECTION BASIS.
　　目的港的全名“BANDAR ABBAS PRESIAN GULF”必须在所有的单据上注明，否则单据将被视为托收。（超级恶心条款）
　　7、信用证内容关于提单的要求如下：Full set of clean on board bill of lading made out or endorsed to the order of prime commercial bank limited，g.t.road br.gujrat，Pakistan showing freight prepaid and marked notify applicant and us.In the coloum of mks and nos/container nos of bill of lading words Lahore via Karachi be quoted.
' `9 n6 J4 ]6 g: i3 f　　全套清洁已装船提单作成或背书成prime commercial bank指示抬头，（提单）注明运费已付，并且以我们（开证行）和申请人作为提单的被通知方。
　　8、KINDLY OBTAIN BENEFICIARY‘S CONSENT TO THIS AMENDMENT UNDER TESTED TELEX/AUTHENTICATED SWIFT ADVICE TO US.
3 y( c7 @9 Z( ~$ h4 y+ {　　希望受益人把对信用证修改的认同通过加押电传或SWIFT的方式告之我方。
! m7 ~) P2 m9 G* f) S/ E9 M- K1 x　　9、certificate of origin and， if available， of GSP certificate of origin FORM A
　　原产地证，并且，如有可能提供普惠制产地证FORM A
　　10、LC中关于BL的描述
　　THE BL SHOULD BE DATED NOT LATER THAN LATEST SHIPMENT DATE NOR PRIOR TO THE DATE OF THIS SWIFT MESSAGE OR THE DATE ON WHICH LC BECOMES OPERATIVE（ IF ISSUED NON OPERATIVE） AND SHOULD INDICATE ACCOUNTEES NAME AND ADDRESS AS NOTIFY PARTY AS WELL AS THE NAME OF BANK MELLI IRAN AND LC NUMBER.
　　提单日期不得晚于最迟装运日也不得早于本SWIFT电文的时间或者信用证的生效时间（如果开立的信用证未生效），并且以开证人的名称和地址作为提单被通知方，开证行名称（MELLI IRAN）和信用证号码也须在信用证上注明。（此处有歧义，就是开证行名称和信用证号码是否应该作为被通知方，最好请开证行澄清）
4 h$ a! ^8 W  `" r7 k. u/ f　　11、value/price should be mentioned on comm invoice and draft only
  l7 S$ R% {5 L1 v2 Q　　价格/价值应该只能在商业发票和汇票上提及。