ChenYeZhang
信用证实操样本中英文对照 以下信用证内容源自华利陶瓷厂与一塞浦路斯客户所开立并顺利支付的信用证 TO:BANK OF CYPRUS LTD LETTERS OF CREDIT DEPARTMENT NTCOSIA COMMERCIAL OPERATIONS CENTER INTERNATIONAL DIVISION ****** ****** TEL:****** FAX:****** TELEX:2451 & 4933 KYPRIA CY SWIFT:BCYPCY2N DATE:23 MARCH 2005 APPLICATION FOR THE ISSUANCE OF A LETTER OF CREDIT SWIFT MT700 SENT TO:MT700转送至 STANDARD CHARTERD BANK UNIT 1-8 52/F SHUN NIND SQUARE O1 WANG COMMERCIAL CENTRE,SHEN NAN ROAD EAST,SHENZHEN 518008 - CHINA 渣打银行深圳分行 深南东路5002号 信兴广场地王商业大厦52楼1-8单元 电 话： 82461688 27: SEQUENCE OF TOTAL序列号 1/1 指只有一张电文 :40A: FORM OF DOCUMENTARY CREDIT跟单信用证形式 IRREVOCABLE 不可撤消的信用证 :20OCUMENTARY CREDIT NUMBER信用证号码 00143-01-0053557 :31C: DATE OF ISSUE开证日 如果这项没有填，则开证日期为电文的发送日期。 :31DATE AND PLACE OF EXPIRY信用证有效期 050622 IN CHINA 050622在中国到期 :50: APPLICANT 信用证开证审请人 ******* NICOSIA 较对应同发票上是一致的 :59: BENEFICIARY 受益人 CHAOZHOU HUALI CERAMICS FACTORY FENGYI INDUSTRIAL DISTRICT, GUXIANG TOWN, CHAOZHOU CITY,GUANGDONG PROVINCE,CHINA.潮州华利陶瓷洁具厂 :32B: CURRENCY CODE,AMOUNT 信用证项下的金额 USD***7841,89 :41D:AVAILABLE WITH....BY.... 议付适用银行 STANDARD CHARTERED BANK CHINA AND/OR AS BELOW 渣打银行或以下的 BY NEGOTIATION 任何议付行 42CRAFTS AT 开汇票 SIGHT 即期 :42A:DRAWEE 付款人 BCYPCY2NO10 BANK OF CYPRUS LTD 塞浦路斯的银行名 :43PARTIAL SHIPMENTS 是否允许分批装运 NOT ALLOWED 不可以 :43T:TRANSHIPMENT转运 ALLOWED允许 :44AOADING ON BOARD/DISPATCH/TAKING IN CHARGE AT/FROM...装船港口 SHENZHEN PORT深圳 :44B:FOR TRANSPORTATION TO 目的港 LIMASSOL PORT发票中无提及 44C: LATEST DATE OF SHIPMENT最后装船期 050601 :045A:DESCRIPTION OF GOODS AND/OR SERVICES 货物/服务描述 SANITARY WARE 陶瓷洁具 F O B SHENZHEN PORT,INCOTERMS 2000 fob深圳港，INCOMTERMS 2000 :046A:DOCUMENTS REQUIRED 须提供的单据文件 *FULL SET (AT LEAST THREE) ORIGINAL CLEAN SHIPPED ON BOARD BILLS OF LADING ISSUED TO THE ORDER OF BANK OF CYPRUS PUBLIC COMPANY LTD,CYPRUS,NOTIFY PARTIES APPLICANT AND OURSELVES,SHOWING 全套清洁已装船提单原件(至少三份)，作成以“塞浦路斯股份有限公司”为抬头， 通知开证人和我们自己，注明 *FREIGHT PAYABLE AT DESTINATION AND BEARING THE NUMBER OF THIS CREDIT. 运费在目的港付注明该信用证号码 *PACKING LIST IN 3 COPIES. 装箱单一式三份 *CERTIFICATE ISSUED BY THE SHIPPING COMPANY/CARRIER OR THEIR AGENT STATING THE B/L NO(S) AND THE VESSEL(S) NAME CERTIFYING THAT THE CARRYING VESSEL(S) IS/ARE: A) HOLDING A VALID SAFETY MANAGEMENT SYSTEM CERTIFICATE AS PER TERMS OF INTERNATIONAL SAFETY MANAGEMENT CODE AND B) CLASSIFIED AS PER INSTITUTE CLASSIFICATION CLAUSE 01/01/2001 BY AN APPROPRIATE CLASSIFICATION SOCIETY 由船公司或代理出有注明B/L号和船名的证明书证明他们的船是: A)持有根据国际安全管理条款编码的有效安全管理系统证书; 和 B)由相关分级协会根据2001年1月1日颁布的ICC条款分类的. *COMMERCIAL INVOICE FOR USD11,202,70 IN 4 COPIES DULY SIGNED BY THE BENEFICIARY/IES, STATING THAT THE GOODS SHIPPED: A)ARE OF CHINESE ORIGIN. B)ARE IN ACCORDANCE WITH BENEFICIARIES PROFORMA INVOICE NO. HL050307 DATED 07/03/05. 由受益人签署的商业发票总额USD11,202,70一式四份，声明货物运输： A)原产地为中国 B)同号码为HL050307 开立日为 07/03/05的商业发票内容一致 :047A: ADDITIONAL CONDITIONS附加条件 * THE NUMBER AND DATE OF THE CREDIT AND THE NAME OF OUR BANK MUST BE QUOTED ON ALL DRAFTS (IF REQUIRED). 信用证号码及日期和我们的银行名必须体现在所有单据上(如果有要求) *TRANSPORT DOCUMENTS TO BE CLAUSED: ’VESSEL IS NOT SCHEDULED TO CALL ON ITS CURPENT VOYAGE AT FAMAGUSTA,KYRENTA OR KARAVOSTASSI, CYPRUS. +运输单据注明" 船在其航行途中不得到塞***的Famagusta, Kyrenta or Karavostassi这些地方 *INSURANCE WILL BE COVERED BY THE APPLICANTS.保险由申请人支付 *ALL DOCUMENTS TO BE ISSUED IN ENGLISH LANGUAGE.所有单据由英文缮制 *NEGOTIATION/PAYMENT:UNDER RESERVE/GUARANTEE STRICTLY 保结押汇或是银行保函 PROHIBITED. 禁止 *DISCREPANCY FEES USD80, FOR EACH SET OF DISCREPANT DOCUMENTS PRESENTED UNDER THIS CREDIT,WHETHER ACCEPTED OR NOT,PLUS OUR CHARGES FOR EACH MESSAGE CONCERNING REJECTION AND/OR ACCEPTANCE MUST BE BORNE BY BENEFICIARIES THEMSELVES AND DEDUCTED FROM THE AMOUNT PAYABLE TO THEM. 修改每个单据不符点费用将扣除80美元(最多40) *IN THE EVENT OF DISCREPANT DOCUMENTS ARE PRESENTED TO US AND REJECTED,WE MAY RELEASE THE DOCUMENTS AND EFFECT SETTLEMENT UPON APPLICANT’S WAIVER OF SUCH DISCREPANCIES,NOTWITHSTANDING ANY COMMUNICATION WITH THE PRESENTER THAT WE ARE HOLDING DOCUMENTS AT ITS DISPOSAL,UNLESS ANY PRIOR INSTRUCTIONS TO THE CONTRARY ARE RECEIVED. 如果不符点是由我方提出并被拒绝，我们将视为受益人放弃修改这个不符点的权利。 是说你如果提交了有不符点的单据并且被银行拒付的话，如果客人接受这些不符点， 银行在没有收到你们的指示之前有权把单据REALSE给客人 *TRANSPORT DOCUMENTS BEARING A DATE PRIOR TO THE L/C DATE ARE NOT ACCEPTABLE.早于开证前的运输文件不接受 *DIFFERENCE OF USD3363.81(T.E.30 PERCENT OF INVOICE VALUE) BETWEEN L/C AMOUNT AND INVOICES AMOUNT REPRESENTS AMOUNT PAID BY APPLICANTS DIRECT TO BENEFICIARIES OUTSIDE THE L/C TERMS WITHOUT ANY RESPONSIBILITY ON OURSELVES AND TO BE SHOWN ON INVOICES AS SUCH. L/C跟发票上USD3363.81的差额(30%发票额)由申请人直接用L/C以外 的方式直接给予受益人 :71B: CHARGES BANK CHARGES OUTSIDE CYPRUS INCLUDING THOSE OF THE REIMBURSING BANK ARE FOR BEN. A/C. 在塞浦路斯以外银行产生的费用包括支付行的费用由信用证收益人负担， :48: PERIOD FOR PRESENTATION 单据提交期限 DOCUMENTS MUST BE PRESENTED WITHIN 21 DAYS AFTER B/LADING DATE,BUT WITHIN THE VALIDITY OF THE CREDIT.在信用证有效期内，最迟装运期后21天内，向银行提交单据 49:CONFIRMATION INSTRUCTIONS保兑指示 WITHOUT 不保兑 53A: REIMBURSING BANK偿付行 BCYPGB2L BANK OF CYPRUS UK INTERNATIONAL DEPARTMENT, 87/93 CHASE SIDE,SOUTHGATE N14 5BU LONDON - UNITED KINGDOM. :78: INSTRUCTIONS TO THE PAY/ACCEP/NEG BANK 议付行 NEGO OF DOCS THRU BANK OF CHINA LIMITED CHINA IS ALLOWED.PLEASE 可通过中国银行议付，请 DEDUCT RROM YOUR PAYMENT TO BENEFICIARIES THE AMOUNT OF USD15,00 (是15还是1500，请指明) 于受益人的帐户中扣去USD15,00 REPRESENTING RECORDING FEES. NEGOTIATION BANK TO OBTAIN 作为记录费。 REIMBURSEMENT FROM OUR ACCOUNT WITH REIMBURSING BANK 3 BUSINESS DAYS FOLLOWING THEIR AUTHENTICATED TELEX/SWIFT ADVICE TO US, STATING A) OUR CREDIT NUMBER, B)AMOUNT CLAIMED, C) VALUE OF DOCUMENTS D)SHIPMENT/DISPATCH DATE AND E)THAT DOCS ARE IN STRICT COMPLIANCE WITH CREDIT TERMS. ON EXECUTION FORWARD TO US,BANK OF CYPRUS PUBLIC COMAPNY LTD,NICOSIA COMMERCIAL OPER. CENTER INTERN. DIV., 10 KYRIACOS MATSI AV. 1082 AY. OMOLOYITES,NIGOSIA, CYPRUS,ALL DOCS IN ONE LOT BY COURIER SERVICE AT BENEFICIARIES EXPENSE.所有单据应由偿付行于三个工作日内通过快件形式发给我们，费用由受益人承担。 72: SENDER TO RECEIVER INFORMATION 附言 CREDIT IS SUBJECT TO U.C.P. 1993 本信用证根据跟单信用证统一惯例UCP500（1993 年版）开出 I.C.C PUBL. NO.500. SUBJECT TO URR ICC 525.COLLECT YOUR CHARGES FROM BENE.PLEASE ACKN.RECEIPT. CUMSTOMER’S APPROVAL.
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C&F (cost&freight)成本加运费价2 T/T (telegraphic transfer)电汇3 D/P (document against payment)付款交单4 D/A (document against acceptance)承兑交单5 C.O (certificate of origin)一般原产地证6 G.S.P. (generalized system of preferences)普惠制7 CTN/CTNS (carton/cartons)纸箱8 PCE/PCS (piece/pieces)只、的个、的支等9 DL/DLS (dollar/dollars)美元10 DOZ/DZ (dozen)一打11 PKG (package)一包，一捆，一扎，一件等12 WT (weight)重量13 G.W. (gross weight)毛重14 N.W. (net weight)净重15 C/D (customs declaration)报关单16 EA (each)每个，各17 W (with)具有18 w/o (without)没有19 FAC (facsimile)传真20 IMP (import)进口21 EXP (export)出口22 MAX (maximum)最大的、的最大限度的23 MIN (minimum)最小的，最低限度24 M 或MED (medium)中等，中级的25 M/V (merchant vessel)商船26 S.S (steamship)船运27 MT或M/T (metric ton)公吨28 DOC (document)文件、的单据29 INT (international)国际的30 P/L (packing list)装箱单、的明细表31 INV (invoice)发票32 PCT (percent)百分比33 REF (reference)参考、的查价34 EMS (express mail special)特快传递35 STL. (style)式样、的款式、的类型36 T或LTX或TX(telex)电传37 RMB (renminbi)人民币38 S/M (shipping marks)装船标记39 PR或PRC (price) 价格40 PUR (purchase)购买、的购货41 S/C (sales contract)销售确认书42 L/C (letter of credit)信用证43 B/L (bill of lading)提单44 FOB (free on board)离岸价45 CIF (cost,insurance&freight)成本、的保险加运费价补充：CR=credit贷方，债主DR=debt借贷方（注意：国外常说的debt card，就是银行卡，credit card就是信誉卡。这里都是指银行和财务公司说的，你的银行卡，是你将钱放入银行，银行是“借贷方”，所以叫做debt卡。用credit卡，是你从银行或者财政公司借钱，银行或公司是“贷方”，所就叫credit。）Exp=Expense花费，费用O/H=overhead常用开支TC=total cost总费用FC=fixed cost常设费用VC=variable cost变动费用P=profit竟利润S=sales销售总额Rev=revenue利润MC=marginal cost费用差额GM=gross margin毛利MR=marginal revenue利润差额A/R=acount receivable待收款（销售后，记账以后收取。）A/P=account payable代付费（花费后记账，以后付费。）PMT=payment支付款N/I=net income纯收入AMT=amount数额DCT=discount打折 在当今全球化的进程中,国际文化交流日益频繁,语言之间相互渗透日益增多,英语中有大量的缩略词以其经济高效、醒目、易记等特点,被汉语越来越多地直接借用。缩略词(Abbreviation)是由词的音节加以省略或简化而成,它的词义不变,在中文交流中使用很广,了解常用缩略语的原形,将有助于我们更好地理解其中所要表达的思想,以下是我们常见的一些缩略词及其中文含义。 1. 各种组织或机构的缩略词 APEC(Asia Pacific Economic Cooperation)亚太经济合作组织 IOC(International Olympic Committee)国际奥林匹克组织 ISO(International Standard Organization)国际标准化组织 OPEC(Organization of Petroleum Exporting Countries)欧佩克,石油输出国组织 WTO(World Trade Organization)世界贸易组织 SOS村(SOS children's village)一种专门收养孤儿的慈善机构 2. 各种系统的缩略词 BBS(bulletin board system)电子公告牌系统或(bulletin board service)电子公告服务 GPS(global positioning system)全球定位系统 GSM(global system for mobile communications)全球移动通信系统 CIMS(computer integrated manufacturing system)计算机集成制造系统 DOS(disc operating system)磁盘操作系统 GMDSS(global maritime distress and safety system)全球海上遇险与安全系统 ITS(intelligent transportation system)智能交通系统 NMD(National Missile Defense)国家导弹防御系统 TMD (theatre missile defense)战区导弹防御系统) NASDAQ(national association of securities dealers automated quotation)纳斯达克,(美)全国交易商自动报价系统协会 3. 有关职务或学位的缩略词 CEO(chief executive officer)首席执行官 CFO(chief finance officer)首席财务官 CGO(chief government officer)首席沟通官 CIO(chief information officer)首席信息官 COO(chief operating officer)首席运营官 CTO(chief technology officer)首席技术官 CPA(certified public accountant)注册会计师 MBA(Master of Business Administration)工商管理硕士 MPA(Master of Public Administration)公共管理硕士 4. 金融方面的缩略词 ATM(automated teller machine)自动柜员机 CBD(central business district)中央商务区 GDP(gross domestic product)国内生产总值 GNP(gross national product)国民生产总值 5.考试方面的缩略词 CET(college English test)大学英语等级考试 GRE(graduate record examination in USA and other countries)美国等国家研究生入学资格考试 PETS(public English test system)全国英语等级考试 HSK(Hanyushuipingkaoshi; Chinese Standard Test)汉语水平考试 6. 其他方面的缩略词 AIDS(acquired immune deficiency syndrome) 获得性免疫缺陷综合症,即艾滋病 AM (amplitude modulation) 调幅 APC ( aspirin, phenacetin and caffeine; compound aspirin; heat-relieving and pain-killing medicine consisting of aspirin, phenacetin and caffeine) 复方阿司匹林 API (air pollution index) 空气污染指数 CDMA (code division multiple access) 码分多址,一种最新的无线电发射和接受方式 CD (compact disc) 激光唱盘 CD-ROM (compact disc-read only memory) 只读光盘 CD-RW (compact disc-rewritable) 可擦写光盘 CIP (cataloguing in publication) 在版编目;预编目录.在图书出版前,由图书馆编目部门根据出版商提供的校样先行编目, 编目后将著录内容及标准格式交出版机构,将它印于图书的版权页上 DIY (do it yourself) 指自己动手装电脑,缝制衣服,做贺卡 DVD (digital video disc) 数字激光视盘 EMS (express mail service) 邮政特快专递 EQ (emotional quotient) 情商 IQ (intelligence quotient) 智商 ICU (intensive-care unit) 重症病房 IP (internet protocol) 网际协议 IT (imformation technology) 信息技术 OA (office automation) 办公自动化 OEM (original equipment manufacturer) 原始设备制造商 PC (personal computer) 个人计算机 PT (particular transfer) 特别转让 SCI (science citation index) 科学引文索引 SOHO (small office home office) 小型家居办公室 SOS (Save Our Souls; radio signal once used universally to appeal for help esp. by a ship or boat; urgent request for help from sb. in trouble) 国际上曾通用的紧急呼救信号,也用于一般的求救或求助 ST (special treatment) 特别处理 VIP (very important person) 要人 VOD (video on demand) 视频点播 WWW (World Wide Web) 万维网
Zzzz将将将
下面书目中的《外贸单证经理的成长日记》（5份信用证的6套实务单据）、《信用证英语》（37份样本的全文翻译）你配合着看，再结合《国际贸易制单实务》（最前沿的外贸单证教科书）： 相信通过这三本经典的学习，你的信用证操作能力会更上一层楼。
mrs探险家
一个大概，算不上最最详细的20 DOCUMENTARY CREDIT HUMBER（信用证号码）27 SEQUENCE OF TOTAL（电文页次）31C DATE OF ISSUE（开证日期）31D DATE AND PLACE OF EXPIRY（信用证有效期和有效地点）32B CURRENCY CODE，AMOUNT（信用证结算的货币和金额）39A PERCENTAGE CREDIT AMOUNT TOLERANCE（信用证金额上下浮动允许的最大范围）39B MAXIMUN CREDIT AMOUNT（信用证最大限制金额）40A FORM OF DOCUMENTARY CREDIT（跟单信用证形式）跟单信用证有六种形式； （1）IRREVOCABLE（不可撤销跟单信用证） （2）REVOCABLE（可撤销信用证） （3）IRREVOCABLE TRANSFERABLE（不可撤销可转让跟单信用证） （4）REVOCABLE TRANSFERABLE（可撤销可转让跟单信用证） （5）IRREVOCABLE STANDBY（可撤销备用信用证） （6）REVOCABLE STANDBY（可撤销备用信用证）41A AVAILABLE WITH…BY…（指定的有关银行及信用证总付的方式） （1）指定银行作为付款、承兑、议付。 （2）兑付的方式有5种：BY PAYMENT（即期付款）；BY ACCEPTABLE（远期承兑）；BY NEGOTIATION（议付）；BY DEF PAYMENT（迟期付款）；BY MIXED PAYMENT（混合付款）。（3）如果是自由议付信用证，对该信用证的议付地点不做限制，该项目代号为：41D，内容为：ANY BANK IN…42A DRAWEE（汇票付款人）42CDRAFTS AT。。。（汇票付款日期）43P PARTIAL SHIPPMENTS（分装条款）43T TRANSSHIPMENT(转运条款)44A LOADING ON BOARD/DISPATCH/TAKEING IN CHARGE AT/FORM（装船、发运和接收监管的地点）44B FOR TRANSPORTATION TO。。。（货物发运的最终地）44C LATEST DATE OF SHIPMENT（最后装船工期）装船的最迟的日期。 44C与44D不能同时出现。44D SHIPMENT PERIOD(船期)45A DESCRIPTION OF GOODS AND/OR SERVICE（货物描述）货物的情况、价格条款。46A DOCUMENTS REQUIRED（单据要求）各种单据的要求47A ADDITIONAL CONDITIONS（特别条款）48 PERIOD FOR PRESENTATION（交单期限）表明开立运输单据后多少天内交单。49 CONFIRMATION INSTRUCTIONS（保兑指示）其中 CONFIRM：要求保兑行保兑该信用证 MAY ADD：收报行可以对该信用证加具保兑 WITHONT：不要求收报行保兑该信用证。 50 APPLICANT（信用证开证申请人）一般为进口商51A APPLICANT BANK（信用证开证的银行）53A REIMBURSEMENT BANK（偿付行）57A ADVISE THROUGH BANK（通知行）59 BENEFICIARY（信用证的受益人）一般为出口商。71B CHARGES（费用情况）72 SENDER TO RECEIVER INFORMATION（附言）78 INSTRUCTION TO THE PAYING/ACCEPTING/NEGOTIATING BANK （给付款行、承兑行、议付行的指示）
