必读：42个经典
单证案例讲解 作者阎之大
案例1
An LC says:
-LC amount USD 10,000
-Shipment of VCD players
-Incoterms: CFR HK
Which of the following two invoices are acceptable?
Invoice No.1
100 VCD players @USD90 USD 9,000
Plus: Freight charges 800
Consular fee 200
.......................................................
CFR HK USD10, 000
Invoice No.2
100 VCD players @USD90 USD 9,000
Plus: Freight charges 800
.......................................................
CFR HK USD9, 800
Consular fee 200
.......................................................
Total invoice value USD10, 000
ISBP第64条
发票必须显示
信用证要求的折扣或扣减。发票还可显示信用证未规定的与预付款或折扣等有关的扣减额。
ISBP第65条：
Charges and costs must be included within the value shown Against the stated trade term in the credit and invoice. Any charges and costs shown beyond this value are not allowed.
INCOTERMS C&F 中的规定：
The buyer must pay the costs and charges incurred in obtaining the certificate of origin and consular document.
银行费用何所指？
案例2
受益人主张，被指定银行的议付、付款应是全额，不得扣除相应利息，如果收取自议、付款付到受到偿付间的利息，也应该向开证行追索，比如，UCP规定的“付出对价”应是全额。
信用证规定开证行国家之外的支出和银行费用由受益人支付，而银行费用包括被指定银行付款所产生的利息损失。
信用证类型与
汇票
案例3
If an LC says:
-（1）draft at sight
-（2）draft at 60 days after BL date
-drawee: the nominated bank
上述分别为何种类型信用证，付款，议付还是承兑？
第1种是付款信用证，因为付款人为被指定银行，议付信用证项下不可能付款人也是议付行自已，汇票是即期的也就不可能是承兑信用证，故推断为付款信用证
第2种 同理应为远期付款信用证
保兑信用证项下汇票的付款人
