信用證
　　一、指導內容
　　本次實訓任務主要是熟悉信用證各項條款的內容，為下一步審證及改證工作奠定基礎。
　　二、指導步驟及方法
　　信用證各條款的主要內容如下：
　　Issue of a Documentary Credit ( 開證行,一般為出口商的往來銀行，須示開證行的信用程度決定是否需要其他銀行保兌confirmation )
　　Destination Bank (通知行 advising bank )
　　40A Type of Documentary Credit (跟單信用證類型)
　　20 Letter of Credit Number (信用證號碼)
　　31G Date of Issue (開證日期)
　　31D Date and Place of Expiry (信用證到期時間地點)
　　51D Applicant Bank (開證行)
　　50 Applicant (開證申請人)
　　59 Beneficiary (受益人)
　　32B Currency Code, Amount (信用證結算貨幣和金額)
　　41D Available with...by... (指定的有關銀行和信用證兌付方式)
　　42C Drafts at (匯票付款期限)
　　42D Drawee (匯票付款人受票人)
　　43P Partial Shipments (分裝條款)
　　43T Transhipment (轉運條款)
　　44A Shipping on Board/Dispatch/Packing in Charge at/ from (裝船、發送和貨物接收監管的地點)
　　44B Transportation to (貨物發送的最終地)
　　44C Latest Date of Shipment (最遲裝運期)
　　45A Description of Goods or Services (貨物描述)
　　46A Documents Required: (單據要求) 例如：
　　1. SIGNED COMMERCIAL INVOICE IN 5 COPIES. (簽字的商業發票五份 )
　　2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED, MARKED "FREIGHT PREPAID" NOTIFYING LIAONING OCEAN FISHING CO., LTD. TEL 86)411-3680288 (一整套清潔已裝船提單, 抬頭為TO ORDER 的空白背書,且注明運費已付,通知人為LIAONING OCEAN FISHING CO., LTD. TEL 86)411-3680288 )
　　3. PACKING LIST/WEIGHT MEMO IN 4 COPIES INDICATING QUANTITY/GROSS AND NET WEIGHTS OF EACH PACKAGE AND PACKING CONDITIONSAS CALLED FOR BY THE L/C. (裝箱單/重量單四份, 顯示每個包裝產品的數量/毛凈重和信用證要求的包裝情況.)
　　4. CERTIFICATE OF QUALITY IN 3 COPIES ISSUED BY PUBLIC RECOGNIZED SURVEYOR. (由PUBLIC RECOGNIZED SURVEYOR簽發的質量證明三份.).
　　5. BENEFICIARY'S CERTIFIED COPY OF FAX DISPATCHED TO THE ACCOUNTEE WITH 3 DAYS AFTER SHIPMENT ADVISING NAME OF VESSEL, DATE, QUANTITY, WEIGHT, VALUE OF SHIPMENT, L/C NUMBER AND CONTRACT NUMBER. (受益人證明的傳真件, 在船開后三天內已將船名航次,日期,貨物的數量, 重量價值,信用證號和合同號通知付款人. )
　　6. CERTIFICATE OF ORIGIN IN 3 COPIES ISSUED BY AUTHORIZED INSTITUTION. (當局簽發的原產地證明三份).
　　7. CERTIFICATE OF HEALTH IN 3 COPIES ISSUED BY AUTHORIZED INSTITUTION. (當局簽發的健康/檢疫證明三份).
　　47A ADDITIONAL INSTRUCTIONS (附加指示) 例如：
　　1. CHARTER PARTY B/L AND THIRD PARTY DOCUMENTS ARE ACCEPTABLE. (租船提單和第三方單據可以接受)
　　2. SHIPMENT PRIOR TO L/C ISSUING DATE IS ACCEPTABLE. (裝船期在信用證有效期內可接受 )
　　3. BOTH QUANTITY AND AMOUNT 10 PERCENT MORE OR LESS ARE ALLOWED. (允許數量和金額公差在10%左右 )
　　71B Charges (費用)
　　48 Period for Presentation (單據提示日期)
　　49 Confimation Instructions (保兌指示)
　　78 Instructions to the Paying/Accepting/Negotiating Bank: (對付款行、議付行、承兌行的指示)
　　1. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, UNLESS OTHERWISE STATED ABOVE.
　　2. DISCREPANT DOCUMENT FEE OF USD 50.00 OR EQUAL CURRENCY WILL BE DEDUCTED FROM DRAWING IF DOCUMENTS WITH DISCREPANCIES ARE ACCEPTED.
　　57A "Advising Through" Bank (通知行)

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