谁很了解信用证知识 帮我一下吧 我收到别人开的信用证 如何做账？
借：其他货币资金－信用证保证金存款
贷：银行存款
当接到开证行通知，根据结算凭证以及发票做：
借：原材料
应交税金－增值税（进）
贷：其他货币资金－信用证保证金存款
如果有未用完的保证金转回银行存款
借：银行存款
贷：其他货币资金－信用证保证金存款
一、越南信用证（信开）
Appliant(申请人) : MINEXPORTSAIGON
35-37 BEN CHUONG DUONG ST.,DIST.1
HOCHIMINH CITY,VIETNAM
Beneficiary（受益人）: /1207047109045731923
TAIZHOU JIADELI DOOR MACHINE CO.,
LTD,NO.188,NORTHERN DAXI ROAD,DAXI TOWN,WENLING CITY,ZHEJIANG PROVINCE,CHINA
Currency code,amount（信用证总额）:USD7380.00
Availlable With By:ANY BANK IN CHINA BY NEGOTIATION 任何银行议付
Drafts at: SIGHT FOR 100POT OF INVOICE value付发票的全部金额
Drawee（付款行）:EBVIVNVX
VIETNAM EXPORT IMPORT COMMERCIAL JOMO CHIMINH CITY,VIETNAM
Partial Shipments:NOT ALLOWED（不允许分装）
Transshipment:ALLOWED 允许转船
Loading on Boad/Dispatch/Taking in Charge at /Form: ANY CHINESE PORT起运港
Latest Date of shipment（最迟装船日）：060820
Description of Goods and /or services（货物描述）:1.NAME OFGOODS:ELECTRIC ROLLING DOOR MACHINE(FULL SET)
2.QUANTITY:100SETS
3.UNITPRICE:USD73.80/SETCIFTANCANG,HOCHINHCITY,VIETNAM(INCOTERMS2000)
4.AMOUNT:USD7,380.00
5.ORIGIN:MADE IN CHINA
6.QUALITY:BRAND NEW AND IN GOOD WORKING CONDITION
7.PACKING:EACH SET IS PACKED INTO ONE CARTON BOX
8.MARKINGIEN ANH,VIETNAM
Documents Required: THE FOLLOWING DOCUMENTS IN ENGLISH:
1.SIGNED COMMERCIAL INVOICE IN 03 ORIGINALS
AND 01 PHOTOCOPY
已签发的商业发票三正一副
2.FULL SET(3/3) ORIGINALS AND 01 PHOTOSHOP OF SIGNED CLEAN SHIPPED ON BOARDOCEAN BILLL OF LADING MADE OUT TO ORDER OF VIETNAM EXIMBANK MARKED FREIGHTPREPAID AND NOTIFY THE APPLICANT,ADDRESS AND TELEPHONENBR OF SHIPPING AGENT IN HOCHIMINH CITY AND L/C NBR MUST BE INDICATED IN B/L
已装船的清洁提单三正一副，做成以VIETNAM EXIMBANK 为抬头，注明运费已付，通知申请人，地址和电话号码在胡志明市的货运代理，信用证号码必须显示在提单上。
3. (FULL NAME OF GOODS STATED)
由卖家出具的质量和数量证明2份正本，注明货物的全名。
4.CERTIFICATED OF ORIGIN ISSUED BY CHINA CHAMER OF COMMERCE ON OR BEFORE BILLOF LADING DATE IN 01 ORIGIN AND 02 COPIES
中国商会签发的原产地证明书一正两副，日期不得迟于提单日。
5.SIGNED DETAILED PACKING LIST IN 03 ORIGINALS AND 01 PHOTOCOPY.
已签发的装箱单三正一副
6.COPY OF FAX ADVISING APPLICANT DATED,VESSELNAME,QUANTITYOFGOODS,PACKINGDETAILS,CONTRACT NO,NAME OF COMMODITY.INV value,L/CNBR,LOADING PORT,ETA HOCHINMINH CITY PORT .
VN WITHIN 03 WORKING DAYS FROM SHIPMENT DATE。
装船通知，写明开船日，船名，货物数量，装箱情况，合同号，货物名称，发票价值，信用证号码，装运港，目的港，在船开后的三个工作日内传真给议付申请人。
7.INSURANCE COVERED BY SELLER
INSURANCE POLICY /CERTIFICATE IN 02 ORIGINALS COVERING ALL RISKS FOR 110POT OFINVOICE value BLANK ENDORSED INDICATIONS CLAIM PAYBLE BY BAO VIET IN HOCHIMINHCITY,VIETNAM.
由卖家投保, 按发票金额百分之一百一十(110%)投保的运输一切险保险单或保险证明原件两份。空白背书指示
Charge ALL BANKING CHARGES OUTSIDE VIETNAM
INCLUDING ADVISING ,NEGOTIATING,REIMBURSING
COMMISION N AMENDMENT
CHARGES AT BEN’S ACC.ADVISING/
AMENDMENT CHARGES TO BE COLLECTED
BEFORE RELEASE OF L/C/ AMENDMENT
Period for presentation（单据提交日期）：DOCUMENTS MUST BEPRESENTED WITHIN
21 DAYS AFTER SHIPMENT DATE
开船后21天内提交
Confirmation instructions WITHOUT
Instructions to the paying/accepting/ PLS SEND DOCUMENTS IN COMPLIANCE WITH L/C
Negotiating bank TERMS AND CONDITIONS IN 2 LOTS(THE FIRST LOT
BY DHL AND THE SECOND ONE BY REGISTERED
AIRMAIL)TO VIETNAM EXIMBANK,NO.7,
LETHI HONG GAM ST.,DIST.1 HCMCITY,VIETNAM
WITHIN 07 BANKING DAYS AFTER OUR RECEIPT OF
DOCUMENTS STRICTLY COMPLIED WITH L/C TERMS
AND CONDITIONS,WE SHALL REIMBURSE YOU
ACCORDING TO YR INSTRUCTIONS IN THE CURRENCY OF THE CREDIT.
USD50.00 DISCREPANCY FEE WILL BE DEDUCTED FROM THE PROCEEDS FOR EACH DISCREPANTSET OF DOCUMENTS PRESENTED UNDER THIS L/C
Advise through bank ICBKCHBJZJP
INDUSTRIAL AND COMMERCIAL BANK OF C HANGZHOU ,CHINA 。
二、韩国信用证（电开）
Issue of a Documentary Credit
BKCHCNBJA08E SESSION: 000 ISN: 000000
BANK OF CHINA
LIAONING
NO. 5 ZHONGSHAN SQUARE
ZHONGSHAN DISTRICT
DALIAN
CHINA-------开证行
Destination Bank : KOEXKRSEXXX MESSAGE TYPE: 700
KOREA EXCHANGE BANK
SEOUL
178.2 KA, ULCHI RO, CHUNG-KO--------通知行
Type of Documentary Credit 40A IRREVOCABLE--------信用证性质为不可撤消
Letter of Credit Number 20 LC84E0081/99------信用证号码,一般做单时都要求注此号
Date of Issue 31G 990916------开证日期
Date and Place of Expiry 31D 991015 KOREA-------失效时间地点
Applicant Bank 51D BANK OF CHINA LIAONING BRANCH----开证行
Applicant 50 DALIAN WEIDA TRADING CO., LTD.------开证申请人
Beneficiary 59 SANGYONG CORPORATION
CPO BOX 110
SEOUL
KOREA-------受益人
Currency Code, Amount 32B USD 1,146,725.04-------信用证总额
Available with...by... 41D ANY BANK BY NEGOTIATION-------呈兑方式任何银行议付
有的信用证为 ANY BANK BY PAYMENT, 些两句有区别, 第一个为银行付款后无追索权, 第二个则有追索权就是有权限要回已付给你的钱
Drafts at 42C 45 DAYS AFTER SIGHT-------见证45天内付款
Drawee 42D BANK OF CHINA LIAONING BRANCH-------付款行
Partial Shipments 43P NOT ALLOWED---分装不允许
Transhipment 43T NOT ALLOWED---转船不允许
Shipping on Board/Dispatch/Packing in Charge at/ from 44A RUSSIAN SEA----- 起运港
Transportation to 44B DALIAN PORT, P.R.CHINA -----目的港
Latest Date of Shipment 44C 990913--------最迟装运期
Description of Goods or Services: 45A
--------货物描述
FROZEN YELLOWFIN SOLE WHOLE ROUND (WITH WHITE BELLY) USD770/MT CFR DALIANQUANTITY: 200MT
ALASKA PLAICE (WITH YELLOW BELLY) USD600/MT CFR DALIAN QUANTITY: 300MT
Documents Required: 46A------------议付单据
1. SIGNED COMMERCIAL INVOICE IN 5 COPIES.
--------------签字的商业发票五份
2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANKENDORSED, MARKED "FREIGHT PREPAID" NOTIFYINGLIAONING OCEAN FISHING CO., LTD. TEL86)411-3680288
-------------一整套清洁已装船提单, 抬头为TOORDER 的空白背书,且注明运费已付,通知人为LIAONING OCEAN FISHING CO., LTD. TEL86)411-3680288
3. PACKING LIST/WEIGHT MEMO IN 4 COPIES INDICATING QUANTITY/GROSS AND NETWEIGHTS OF EACH PACKAGE AND PACKING CONDITIONSAS CALLED FOR BY THE L/C.
-------------装箱单/重量单四份, 显示每个包装产品的数量/毛净重和信用证要求的包装情况.
4. CERTIFICATE OF QUALITY IN 3 COPIES ISSUED BY PUBLICRECOGNIZED SURVEYOR.
--------由PUBLIC RECOGNIZED SURVEYOR签发的质量证明三份..
5. BENEFICIARY'S CERTIFIED COPY OF FAX DISPATCHED TO THE ACCOUNTEE WITH 3 DAYSAFTER SHIPMENT ADVISING NAME OF VESSEL, DATE, QUANTITY, WEIGHT, value OFSHIPMENT, L/C NUMBER AND CONTRACT NUMBER.
--------受益人证明的传真件, 在船开后三天内已将船名航次,日期,货物的数量, 重量价值,信用证号和合同号通知付款人.
6. CERTIFICATE OF ORIGIN IN 3 COPIES ISSUED BY AUTHORIZED INSTITUTION.
----------当局签发的原产地证明三份.
7. CERTIFICATE OF HEALTH IN 3 COPIES ISSUED BY AUTHORIZED INSTITUTION.
----------当局签发的健康/检疫证明三份.
ADDITIONAL INSTRUCTIONS: 47A-----------附加指示
1. CHARTER PARTY B/L AND THIRD PARTY DOCUMENTS ARE ACCEPTABLE.
----------租船提单和第三方单据可以接受
2. SHIPMENT PRIOR TO L/C ISSUING DATE IS ACCEPTABLE.
----------装船期早于信用证的签发日期是可以接受的
3. BOTH QUANTITY AND AMOUNT 10 PERCENT MORE OR LESS ARE ALLOWED.
---------允许数量和金额公差在10%左右
Charges 71B ALL BANKING CHARGES OUTSIDE THE OPENNING BANK ARE FOR BENEFICIARY'SACCOUNT.
Period for Presentation 48 DOCUMENTSMUST BE PRESENTED WITHIN 15 DAYS AFTER THEDATE OF ISSUANCE OF THE TRANSPORT DOCUMENTS BUT WITHIN THE VALIDITY OF THECREDIT.
Confimation Instructions 49 WITHOUT
Instructions to the Paying/Accepting/Negotiating Bank: 78
1. ALL DOCUMENTS TO BE FORWARDED INONE COVER, UNLESS OTHERWISE STATED ABOVE.
2. DISCREPANT DOCUMENT FEE OF USD 50.00 OR EQUAL CURRENCY WILL BE DEDUCTED FROMDRAWING IF DOCUMENTS WITH DISCREPANCIES ARE ACCEPTED.
"Advising Through" Bank 57A KOEXKRSEXXX MESSAGE TYPE: 700
KOREA EXCHANGE BANK
SEOUL
178.2 KA, ULCHI RO, CHUNG-KO
2.备齐所有单证。接下来的活我就不太清楚了，我也还在学习中。
收到信用证不是要做账 而是要拿来制单的
收到汇票这些才会拿来做账吧
信用证跟做账有关系吗？风马牛不相及
容群枸橼： 信用证是19世纪发生的一次国际贸易支付方式上的革命,这种支付方式首次使不在交货现场的买卖双方在履行合同时处于同等地位,在一定程度上使他们重新找回了＂一手交钱,一手交货＂的现场交易所具有的安全感,解决了双方互不信任的矛...
通许县18782509280： 谁很了解信用证知识 帮我一下吧 我收到别人开的信用证 如何做账? - ？
容群枸橼： 首先.你要先审核信用证和s/c是否一致,有无不符点,若有的话就要你写该证函给给你开证的进口商.2.备齐所有单证.接下来的活我就不太清楚了,我也还在学习中.
通许县18782509280： 信用证是怎么产生的 - ？
容群枸橼： 因为个人信用总不如银行信用啊 卖方怕卖了货,对方不给钱,买方怕交了钱,对方不给符合要求的货,所以利用银行信用和银行的专业知识,来规避风险.卖方发出货,交了符合要求的单据就可以拿到钱,买方交钱时,货已经发运出来并且银行已经审核过文件.
通许县18782509280： 请问下有谁对中国银行国内信用证了解的,请说一下谢谢,这边有好多问题想请教.谢谢. - ？
容群枸橼： 跟国际证操作差不多,但是国内信用证因为不掌握货权,风险相对比较大
通许县18782509280： 请求那位懂信用证的大神给解释一下这个信用证的条款: 实在是搞不懂这些东东,我不是金融专业的,看不懂啊 - ？
容群枸橼： 大体看了,其中的条款都是普通条款,但是其中的银行保函条款比较少见,是你们双方协商同意的吗?出具银行保函必须在银行缴存全额押金,一般的质保期保函至少需要一年的期限,也就是说押金要存一年.
通许县18782509280： 关于外贸出口(信用证操作) - ？
容群枸橼： 申领和备案核销单,跟是否信用证操作没有关系的,只要是出口报关,都要核销单的;如果你们公司管理核销单的相关工作都在财务,你手头上也没有IC卡的话,应该就是财务处理这些事情的;你前面提到财务还有核销单的,那就不用去领新的核销单了,只要做个口岸备案就行了;你应该直接告诉财务,这单货准备从哪个口岸出口,让财务将这个核销单备案到哪个口岸即可;另外提一下,你们公司应该有固有流程的吧,新手进来也应该有个交接或者老员工带一下,如果你的前任已经离职,那你就直接找财务备案吧,很多事情做过以后后面就清楚了;另外信用证出口的涉及到很多单证方面的事情,一定要请教相关专业人员了.
通许县18782509280： 求信用证支付方式的业务流程圾没有精英人士帮我回答一下信用证支付方 ？
容群枸橼： 信用证结算流程如下: 1.出口商申请开立信用证 2 开证行开给出口商当地的分行或代理行,并办理信用证通知事宜 3.收益人备齐信用证所需单证去议付 4.议付行将单据与信用证核对无误后,按汇票金额付款给收益人
通许县18782509280： 我现在工作有一项是信用证交单,我想了解一下具体应该注意什么呢?？
容群枸橼：除了要注意信用证一般的货品名/数量/金额/装运日期/贸义条件/付款期限的内容外! 最重要的是要注意是否有软条款; 一般信用证中软条款出现的风险层出不穷,无法一一举例;常见的倒有几类; 1. 要求出货人出货前需经指定的第三者出具验...
通许县18782509280： 做信用证应该注意哪些细节问题？
容群枸橼： 感谢上面的锦友们 我自已也从同学和网上了解了一下 现在知道要注意船期 港口,票据,如 不能规定要上几月几号的船,拿不出的单据不能在信用证上出现, 还要注意开证行的信誉等 希望锦友们可以给我补充感谢
通许县18782509280： 货代,海运业的信用证格式是什么样的? - ？
容群枸橼： 货代.海运没有信用证,如果是想要证明运输合同契约证明的话就是海运单之类的运输单据 信用证格式很明确了买卖双方的责任和风险的划分,具体的货物名称,地址,数量,包装等等等等一系列的要求,买卖双方必须按信用证上所列明的条款办理事物,一旦有任何一个人违约的话,那么信用证中也有条例阐明买卖双方如何解决争议的问题,所以信用证是一份自足文件,银行只审核信用证和全套单据,而不去审核买卖合同的 我是一个在校学习的学生,尽量用学到的知识帮助您处理问题,以上回答仅供参考,也当是在锻炼我自己吧
