跟单托收业务项下，代收行收到托收单据后，应对单据进行审核，发现单据存在不符点的，可先对外拒付。

A．扫描顺序：跟单托收申请书、各种单据（按照申请书上单据的顺序扫描）；每种单据仅需扫描一份正本（无正本扫描副本）；提单、保单等背面有文字的，背面也要扫描。

B．扫描注意事项：扫描的单据有无缺失，点击上传，如有单据正本装订好无法扫描正本，可以复印后再扫描但备注需注明该单据已审核提供为正本。

C．如有需要补扫描的，在单证中心已经承接该笔业务后进行补扫描

D．参照总行合肥单证中心的《跟单托收申请书》样本进行填写 注意点：1.代收行SWIFT代码一定要有 2.单据种类份数与实际单据相符 3.需发送MT410电文要在托收申请书上注明或托收出单时备注 4.特殊条款记得勾选 5.提供代收行的城市邮编

A. 如果不符点可以更改，洽受益人更改单据。

B. 如果受益人不同意更改不符点且同意直接寄单，洽受益人担保后直接寄单。

C. 在征得受益人同意的情况下，电提不符点。

D. 在征得受益人同意的情况下，表提不符点。

根据UCP600规定，议付行在审核单据时未发现单据中的不符点而办理了买单议付，单到开证行被拒付，除非另有约定，否则议付行无权向受益人追回票款。

A．正确

B．错误

审单操作：根据所给信用证和单据进行审核，找出单据的不符点。

  随附信用证、汇票、发票、提单、正本提单、装箱单、受益人证明如下：

  ADVICE OF A THIRD BANK'S DOCUMENTARY CREDIT

                           Logical terminal 1068

                           Func SWPR3

                           Umr 09435888

  M SGACK DWS7651AUTH OK, KEY B 102012029FA93E8, BKCHCNBJ NOS CHKHH RECORD

  BASIC HEADER    F 01BKCHCNBJA3000607130878

  APPLICA'rION HEADER 07101202020308NOSCHKHHA × × × 6526649805

            0203081202N BANK OF NOVA SCOTIA, HONGKONG

  ADVISING BANK:  BANK OF CHINA, SHANGHAI BRANCH, ZHONGSHAN

             DONG 1LU 23, SHANGHAI, CHINA

  USER HEADER    SERVICE CODE  103:

           BANK. PRIORITY 113:

           MSC USER REF.  108:

           INFO. FROM CI  115:

  FORM OF DOC. CREDIT    40A: IRREVOCABLE TRANSFERABLE

                WITHOUT OUR CONFIRMATION

  SF,NDER'S REF.       *23: LCADV - SEB/30275

  DOC. CREDlrr NUMBER     *20: SEB/30275

  DATE OF ISSU        31C: 020308

  EXPIRITY          *31D: DATE 020326PLACE HONGKONG

  ISSUINC BANK         52D: SEB HONCKONG TRADE SERVICES LTD.

                 L/C PROC,F.SSINC CENTRE

                 25/F UNITED CENTRE

                 95QUEENSWAY, HONGKONC

  APPLICANT          *50: AHLENS FAR EAST LIMITED

                    SUITES 908-9, TOWER 1, HK CITY

                    CHINA. 33CANTON ROAD, T. S.T.

                    KLN., HONCKONC

  BENEFICIARY         * 59: SHANCHAI OVERSEAS IMPORT AND

                    EXPORT CO. , LTD.

                    20^TH/FL, 2000ZHONCSHAN

                    ROAD (N), SHANCHAI, 200063, CHINA

  AMOUNT            '32B: USD23200. 00(U. S. DOLLARS TWENTY

                    THREE THOUSAND TWO HUNDRED ONLY)

  AVAILABLE WITH/BY      * 41D: ANY BANK BY NEGOTIATION

  DRAFTS AT          ' 42C: DRAFTS AT SIGHT FO.R 100PCT OF

                   INVOICE VALUE

  DRAWEE            '42D: L/C ISSUINC BANK

  PARTIAL SHIPMENTS      '43P: PERMITTED

  TRANSHIPMENT         '43T: PERMITTED

  LOADING IN CHARCES      44A: SHANGHAI

  FOR IRANSPORTATION TO    44B: ICD PATPARCANJ, NEW DELHI VIA

                    MUMBA1OR NAVA SHEVA PORT

  DESCRIPT. OF GOODS      45A: 600D POLYESTER TROLLEY CASE

                    ORDER NO. : 1436249-1631444801-163

                    LATFEST SI-IIPMENT DATE: MARCH 16, 2002

                    SHIPPINC TERMS: FOB SHANGHAI

                    SALFE'S TERMS, AS PER INCOTERMS 2000

  DOCUMENTS R EQUIRED     46A :

  (1) SIGNED COMMERC,IAL INVOICE IN SIX COPIES MARKED L/C NO. AND DATE.

  (2) NEUTRAL PACKING LIST IN FOUR COPIES INDICATE TOTAL C． W. , TOTAL N.W. , TOTAL CBM. AND SIZE BREAKDOWN PER COLOR/SIZE AND EACH COLOUR TO BE PACKIED SEPARATELY.

  (3) FULL SET OF CLEAN ON BOARD PLUS TWO SHIPPED ON BOARD N/N COPIES OF BILL OF LADING CONSIGNED TO M. B． OPTICAL INDUSTRIES, 458- 466, SHAMBHUNATH COMPOUND. GALl NO. 8FRIENDS COLONY, C． T. ROAD, SHAHDARA, DELHI 110032(INDIA) . NOTIFY THE SAME AS CONSIGNEE. MARKED" FREICFIT PAYABLE AT DESTINATION" .

  (4) BENEFICIARY CERTIFICATE CERTIFYING THAT ONE COMPLETE SET COPY OF SHIPPING DOCUMENT HAS BEEN SENT TO L/C APPLICANT WITH ATTN TO: SJ-IIPPING DEPT. WITHIN 7DAYS AFTER SHIPMENT. ADDITIONAL CONDITIONS  47A:

  SPCT MORE OR LESS BOTH IN AMOUNT AND QUANTITY PER EACH ORDER IS ACCEPTABLF.

  THIS L/C IS TRANSFERABLE. THE ADVISING BANK IS NOMINATED TO BE TRANSFERRINC BANK. UPON TRANSFER, TRANSFERRINC BANK MUST NOTIFY OPENING BANK BY TESTED TELF,X/SWIFT,

  SHIPMENT MUST NOT BE EFFECTED EARLIIER THAN SHIPMENT DATE.

  ALL DOCUMENTS MUST BE MADE OUT IN ENGLISH VERSION.

  ALL BANKINC CHARGES OUTSIDE HONGKONG AND ISSUING BANK'S CABLE COSTS FOR REIMBURSEMENT ARE FOR BENEFICIARY'S ACCOUNT.

  PARTIAL SHIPMENT IS ALLOWED IN COMPLETE ORDER.

  A DISCREPANCY HANDLING FEE OF USD50.00(OR EQUIVALFJNT) WILLBE LEVIED FOR EACH SET OF DOCUMENTS PRESENTED NOT IN FULL COMPLIANCE WITH THE TERMS AND CONDITIONS OF THE CREDIT. THIS FEE IS FOR THE ACCOUNT OF THE BENEFICIARY AND WILL BE DEDUCTED FROM THE PROCEEDS WHEN PAYMENT IS EFFECTED.

  THIS UC IS CONFIRMED BY SKANDINAVISKA ENSKILDA BANKEN ( SEBBANK SINGAPORE BRANCH), NOT WITHSTANDING THAT THIS CREDI'r is CONFIRMED BY SEB SINGAPORE, ALL DOCUMENTS MUST BE PRESENTED TO SEB HONG KONG TRADE SERVICES LTD. , 25/F, UNITED CENTRE, 95

  QUEENSWAY, HONG KONG INI ONE LOT VIA COURIER SERVICES.

  PRESENTArFION PERIOD   48: DOCUMENTS MUST BE PRESENTED WITHIN 7

                DAYS AFTER THE DATE OF SHIPMENT BUT

                WITHIN VALIDITY OF THE CREDIT.

  CONFIRMATION       * 49: WITHOUT

  INSTRUCTIONS            78:

  PRESENTING BANK IS REQUIRED TO INDICATE THE NUMBER AND DATE OF AMENDMENT (IF ANY) PRESENTED/ACCEPTED ON THE COVERING SCHEDULE.

  THE AMT OF EACH DRAWING/TRANSF'ER MUST BE ENDORSED BY THE PRE SENTING/TRANSFERRING BANK AT THE REWERSE OF THIS CREDIT.

  IN CASE OF TELEX COMMUNICATION, SUCH SHOULD BE SENT TO SWIFT: NOSCHKHH OR TELEX NO. HX74224WITH THE REQUEST TO RELAY MESSAGE TO SEB HONGKONG TRADE SERVICFJS LTD.

  UPON RECEIPT OF CONFORMED DOCUMENTS AT OUR COUNTER (SEB HONGKONG TRADE SERVICES LTD. , HONGKONC), WE SHALL REIMBURSE YOU IN ACCORDANCE WITH YOUR INSTRUCTION,

                            TWO ORIGINALS

  DRAFT

  DRAWN UNDER BANK OF NOVA SCOTIA HONGKONG  L/C NO: SEB/30275

  DATE: 020308 PAYABLE WITH INTEREST @ ______% PER ANNUM

  NO: 2XC4059EXCHANGE FOR USD23200.00SHANGHAI, CHINA MAR.16,

  2002AT SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE SAME TENOR

  AND DATE UNPAID) PAY TO THE ORDER OF ______ THE SUM OF

  U. S. DOLLARS TWENTY THREE THOUSAND TWO HUNDRED ONLY.

  TO: SEB HONGKONG TRADE SERVICES LTD. SHANGHAI OVERSEAS IMPORT

  L/C PROCESSING CENTRE 25/F      AND EXPORT CO. , LTD.

  UNITED CENTRE 95QUEENSWAY      SHANCHAI CHINA

  HONGKONG                陈恩光

                       THREE ORIGINALS

                      ONE ORIGINAL AND FIVE COPIES

    SHANGHAI OVERSEAS IMOPORT AND EXPORT CO., LTD,,

  20^TH/FL，2000ZHONGSHANROAD(N)，SHANGHAI，200063，CHINA

                ONE ORICINAL AND THREE COP1ES

      SHANCHAI OVERSEAS IMOPORT AND EXPORT CO. ,LTD. ,

         20^TH/FL, 2000ZHONGSHANROAD (N) ,

           SHANGHAI, 200063, CHINA

               

PACKING LIST

  DATE: MAR.4, 2002

  INVOICE NO. : 2XC4059

  =======================================================================================

  ======================

  POLYESTER TROLLEY CASE   600D POLYESTER TROLLF,Y CASE

  ART. NO. 23381242    ITEM #R069

  C/N0.1-500        SIZE: 46CM     COLOUR: RED

                 200PCS

                SlZE: 46/56/70CM COLOUR: NAVY

                 2005ETS

                SIZE: 56/70CM   COLOUR: BLACK

                 200SETS

         ORDER NO. : 1436249-163  1444801-163

             600PCS

             PACKED IN 500CARTONS

             G. WT. : 6500KGS

             N.WT. : 6000KGS

             MEASUREMENT: 48. 8CBM

  SHANGHAI OVERSEAS IMPORT AND EXPORT CO. , LTD. , SHANGHAI, CHINA

                    陈恩光

                           ONE ORICINAL

      SHANGHAI OVERSEAS IMPORT AND EXPORT CO. , LTD. ,

               20^TH/FL, 2000ZHONGSHANROAD (N),

            SHANCHAI, 200063, CHINA

                        INVOICE NO. : 2X-C4059

                           DATE: MAR. 5, 2002

  WE CERTIFY THAT ONE COMPLETE SF.T COPY OF SHIPPING DOCUMENT HAS BEEN SENT TO L/C APPLICANT WITH ATTN TO: SHIPPINC DEPT. WITHIN 7DAYS AFTER SHIPMENT.

          SHANGHAI OVERSEAS IMPORT AND EXPORT CO. , LTD.

               SHANGHAI, CHINA

                林秉忠

案例 接受已拒绝的不符单据

  案情

  某日，B银行开立一张不可撤销保兑信用证，该证的保兑行与通知行均为A银行。受益人在接到A银行通知后，即刻备货装运，且将全套单据送A行议付。A行审核单据后，发现有两处不符：其一是迟装，其二是单据晚提示。于是A行与受益人电话联系，征求受益人意见。受益人要求A行单寄开证行并授权议付。

  受到议付行寄来的不符单据，B行认为其不能接受这两个不符点，并且将此情况通知了开证申请人。开证申请人也认为单据严重不符，拒绝付款。于是B行电告A行：“由于货物迟装运以及单据晚提示的原因，金额为XXX的第X号信用证项下的款项被拒付。我们掌握单据听候你们方便处理。我们已与申请人联系，据告他们会直接与受益人协商，请指示。”

  A行受到B行电传即告受益人。受益人要求A行电告B行单据交由B行掌握并等待受益人的进一步指示。遵受益人指示，A行即电告B行上述内容。

  收到A行要求单据交由其掌握，听候受益人进一步指示的电传后，B行与申请人取得了联系。由于申请人迫切希望得到这批货物，他随即指示B行付款。于是B行电传A行道：“你方要求单据交由你方掌握，进一步听候受益人指示的电传已收到，经进一步与申请人联系，他已同意接受不符单据，并且授权付款FFrXXX，请即对受益人付款，并借记我方开在你处的账户外加所有的银行费用。”

  收到B银行电传指示，A行打电话通知受益人。受益人认为他们不能接受。因为在得到申请人拒付的信息后，货物市价突然上涨，他们已将货物以更高的价格转卖给了另一买主。况且在对方拒付，他们毫不延迟地作出决定：单据交由A行掌握，听候处理。得此信息后，A银行给B银行发了一则电传：“由于你方拒绝接受我方的不符单据，在此情况下，受益人已将货物转卖给另一客商。因此他们不能接受你方在拒绝不符单据后再次接受该单据的做法。此外，据受益人称，申请人已掌握了代表货物所有权的正本提单。我们认为未经我方许可，你方擅自放单的做法严重违反了《UCP 600》的规定。”

  B银行电告A银行称申请人与其关系极好。该行的放单纯粹是为了有利于争端的解决。B行认为由于收益人提供的单据与信用严重不符，据其估计该笔业务只能以跟单托收的方法进行。既然申请人随后接受了单据并且支付了货款，B行在此情况下将提单背书给买方，即将货物所有权转至买方，故B行也无须再将全套单据退A行掌握。

  如何妥善解决此案?

A．电子方式

B．其他快捷方式

C．信件邮寄方式

D．传真方式

B行开立了不可撤销自由议付的信用证，通过A行通知受益人。除其他单据外，信用证还规定：①提交全套清洁已装船提单；②允许分批装运。在信用证项下，受益人两次装运之后，都获得了付款。在最后一次装运后，受益人向A行提交了单据要求议付。A行审核单据并议付，A行把单据寄送给B行要求偿付。B行收到单据后，确定单据不符，理由如下：提交的提单是收妥待运提单并带有附加条文：清沽已装船。该条文是打在提单上的，没有按照《UCP600》第二十条a分条第Ⅱ款的要求注明日期。受益人则认为交来的提单是正确无误的，与先前两次装运所交提单是准确相同的格式。先前，A行、B行以及申请人都接受了那些提单，并未声称有不符点。

  试问：B行在与申请人商量后已经接受以前装运相同提单的事实与他们现在拒绝提单和拒绝付款有什么关系吗?

A. 不能再对外拒付

B. 可以在收到单据次日起7个银行工作日内对外拒付

C. 可以在收到单据次日起5个银行工作日内对外拒付

D. 应该放单，由申请人提货检验后根据情况拒付或付款

A．付款申请在已批复的资金计划内.不存在计划外事项、计划内事项超出计划金额及计划内事项交叉混用的情形

B．付款申请按授权审批权限经过业务部门及相关部门的审批.审批流程完整

C．审批文件填写完整准确.经济业务符合公司政策，且经过相关领导签字

案例 单据轻微瑕疵

  案情

  某日，受益人向议付行交来全套单据。经审核，议付行认为单单、单证一致，于是一面向受益人办理结汇，一面单寄开证行取得索偿。开证行经审核后，认为议付行交来的全套单据不能接受，因为提单上申请人的通信地址的街名少了一个“g”。(正确的地址为Sun Chiang Road，现写成Sun Chian Road)

  获此信息后，受益人即与申请人取得联系，要求取消此不符点，而申请人执意不肯。事实上，开证申请人已通过借单看过货物后才决定拒绝接受货物，并由此寻找单据中的不符点，以此为借口拒绝付款。目前此案在进一步磋商之中。