实训：综合制单
综合制单练习
练习1 根据下列国外来证及有关信息制单。AWC-23-522号合同项下商品的有关信息如下：该批商品用纸箱包装,每箱装10盒,每箱净重为75公斤，毛重为80公斤，纸箱尺寸
为113×56×30CM，商品编码为6802.2110，货物由“胜利”轮运送出海。
FROM： HONGKONG AND SHANGHAI BANKING CORP., HONGKONG
TO: BANK OF CHINA, XIAMEN BRANCH, XIAMEN CHINA
TEST: 12345 DD. 010705 BETWEEN YOUR HEAD OFFICE AND US. PLEASE CONTACT YOUR NO. FOR VERIFICATION.
WE HEREBY ISSUED AN IRREVOCABLE LETTER OF CREDIT
NO. HKH123123 FOR USD8,440.00, DATED 040705.
APPLICANT: PROSPERITY INDUSTRIAL CO. LTD.
342-3 FLYING BUILDING KINGDOM STREET HONGKONG
BENEFICIARY: XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.
NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINA
THIS L/C IS AVAILABLE WITH BENEFICIARY’S DRAFT A T 30 DAYS AFTER SIGHT DRAWN ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
1.SIGNED COMMERCIAL INVOICE IN TRIPLICATE.
2.PACKING LIST IN TRIPLICATE INDICATING ALL PACKAGE MUST BE PACKED IN CARTON/
NEW IRON DRUM SUITABLE FOR LONG DISTANCE OCEAN TRANSPORTATION.
3.CERTIFICATE OF CHINESE ORIGIN IN DUPLICATE.
4.FULL SET OF CLEAN ON BOARD OCEAN MARINE BILL OF LADING MADE OUT TO ORDER AND
BLANK ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.
5.INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR THE VALUE
OF 110 PERCENT OF THE INVOICE COVERING FPA/WA/ALL RISKS AND WAR RISK AS PER CIC DATED 1/1/81.
SHIPMENT FROM: XIAMEN, CHINA .SHIPMENT TO: HONGKONG
LATEST SHIPMENT 31 AUGUST 2004
PARTIAL SHIPMENT IS ALLOWED, TRANSSHIPMENT IS NOT ALLOWED.
COVERING SHIPMENT OF:
COMMODITY AND SPECIFICATIONS QUANTITY UNIT PRICE AMOUNT
CIF HONGKONG. 1625/3D GLASS MARBLE 2000BOXES USD2.39/BOX USD4,780.00
1641/3D GLASS MARBLE 1000BOXES USD1.81/BOX USD1,810.00
2506D GLASS MARBLE 1000BOXES USD1.85/BOX USD1,850.00
SHIPPING MARK: P.7.
HONGKONG
NO. 1-400
ADDITIONAL CONDITIONS:
5 PERCENT MORE OR LESS BOTH IN QUANTITY AND AMOUNT IS ALLOWED.
ALL BANKING CHARGES OUTSIDE ISSUING BANK ARE FOR ACCOUNT OF BENEFICIARY. DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENT BUT WITHIN THE VALIDITY OF THE CREDIT.
INSTRUCTIONS:
NEGOTIATING BANK IS TO SEND DOCUMENTS TO US IN ONE LOT BY DHL.
UPON RECEIPT OF THE DOCUMENTS IN ORDER WE WILL COVER YOU AS PER YOUR INSTRUCTIONS.
L/C EXPIRATION: 15 SEP. 2004.
THIS L/C IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 500.
PLEASE ADVISE THIS L/C TO THE BENEFICIARY WITHOUT ADDING YOUR CONFIRMATION.
THIS TELEX IS THE OPERATIVE INSTRUMENT AND NO MAIL CONFIRMATION WILL BE FOLLOWED.
+++++
发票:
XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.
NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINA
箱单:
XIAMEN TAIXIANG IMP. AND EXP. CO. LTD.
NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINA
海运提单
B/L NO.
Shipper
中国对外贸易运输总公司Consignee or order
CHINA NATIONAL FOREIGN TRADE TRANSPORTATION CORP.
直运或转船提单
BILL OF LOADING
Notify address DIRECT OR WITH TRANSHIPMENT
SHIPPED on board in apparent good
order and condition (unless otherwise indicated) the goods or packages
specified herein and to be discharged at the mentioned port of discharge or
as near thereto as the vessel may safely get and be always afloat.
The weight, measure,
marks and numbers, quality, contents and value. Being particulars
furnished by the shipper, are not checked by the currier on loading.
Pre-carriage by Place of receipt The shipper, consignee and the holder of this bill of
lading hereby expressly accept and agree to all printed, written or stamped
provisions. Exceptions and conditions of this Bill of Lading, including
those on the back hereof.
Vessel Port of loading IM WITNESS whereof the number of original
Bills if Lading
stated below have been signed, one of
which being accomplished, the other to be void
Port of discharges Final destination
Container seal No. Number and kind of packages Gross weight(kgs.) Measurement(m3)
or marks and Nos. Description of goods
REGARDING TRANSHIPMENT Freight and charges
INFORMATION PLEASE CONTACT
Ex. rate Prepaid at freight payable at Place and date of issue
Total prepaid Number of original Signed for or on behalf of the Master
Bs/L
as Agent
(SINOTRANS STANDARD FORM4)
SUBJECT TO THE TERMS AND CONDITIONS ON BACK 95c No. 0123450
汇票
凭
Drawn under ………………………………………..…………………..
信用证第号
L/C No…………………………….………
日期
Dated ………………………………….
按息付款
Payable with interest
号码汇票金额中国，厦门年月
No: ………….……Exchange for Xiamen , China………………...…
见票日后（本汇票之副本未付）
At……..…………………Sight of this FIRST of Exchange (Second of exchange being unpaid) pay to the order of BANK OF CHINA, XIAMEN BRANCH 或其指定人付金额
The sum of
To………………………………………..
………………………………………..
练习2 根据下列所提供资料和信用证有关信息缮制单据，并请注明汇票的议付日期。
1）有关资料如下：GW：14077.00KGS，NW：12584.00KGS， MEAS: 35CBM, 包装件数： 3298卷(ROLLS)，所有货物被装进2×20' CONTAINER，CONTAINER NO.：HSTU157504，TSTU156417，提单号码： SHANK00710，船名：DANUBHUM/S009。
2）信用证如下所示：
209 07BKCHCNBJ95B BANK OF CHINA, SUZHOU BRANCH
409 07BKCHHKHHXXX BANK OF CHINA, HONGKONG BRANCH
MT700 O BKCHCNBJ95BXXXX
:21: SEQUENCE OF 1/1
:40A: FORM OF DOC: IRREVOCABLE
:20: DOCUMENT CREDIT NO: HK1112234
:31C: DATE OF ISSUE: 040101
:31D: DATE OF DATE AND EXPIRY: 040431
:50: APPLICANT: YOU DA TRADE CO.,LTD.,
101 QUEENS ROAD CENTRAL,HONGKONG
TEL: 852-********
:59.: BENEFICIARY: KUNSHAN HUACHENG WEAVING AND DYEING CO.,LTD
HUANGLONG RD., LIUJIA ZHEN, SUZHOU，JIANGSU, CHINA
TEL: 86-520-7671386
:32B: AMOUNT: USD33.680,0
:41D: AVAILABLE WITH …BY…
ANY BANK NEGOTIATION
:42C: DRAFTS AT...SIGHT
:42D: DRAWEE: OURSELVES
:43P: PARTIAL SHIPMENT: NOT ALLOWED
:43T: TRANSSHIPMENT: NOT ALLOWED
:44A: LOA DING ON BOARD/DISPATCH/TAKING IN CHARGE AT/FROM…
SHANGHAI
:44B: FOR TRANSPORTATION TO…
HONGKONG
:44C: LATEST DATE…
040415
:45A: DESCRIPTION OF GOODS AND/OR SERVICES
DESCRIPTION QUANTITY UNIT PRICE AMOUNT
100PCT NYLON FABRICS 100000YARDS USD0.3368/YD USD33680.00
DETAILS AS PER CONTRACT NO. 99WS061
PRICE TERM: CIF HONGKONG
SHIPPING MARK: MARKS AND NOS.
YOU DA
HONGKONG
R/NO.:1-3298
:46A: DOCUMENTS REQUIRED:
1.SINGED COMMERCIAL INVOICE IN 5 FOLDS INDICATING L/C NO. AND CONTRACT NO.
99WS061.
2.FULL SET (3/3) OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER AND
BLANK ENDORSED, MARKED ‘FREIGHT PREPAID’ AND NOTIFY THE APPLICANT.
3.INSURANCE POLICY OR CERTIFICATE IN 2 FOLDS FOR 110 PCT OF THE INVOICE VALUE
INDICATING CLAIM PAYABLE AT DESTINATION COVERING OCEAN TRANSPORTATION ALL RISKS AND WAR RISKS AS PER ICC CLAUSES.
4.PACKING LIST IN 3 FOLDS INDICATING GROSS AND NET WEIGHT OF EACH PACKAGE.
5.CERTIFICATE OF ORIGIN IN 3 FOLDS.
6.BENEFICIARY’S LETTER MUST BE FAX TO THE APPLICANT ADVISING GOODS NAME,
CONTRACT NO., L/C NO., NAME OF VESSEL, AND DATE OF SHIPMENT.
:47A: ADDITIONAL CONDITIONS:
+ ON DECK SHIPMENT IS NOT ALLOWED.
+ ALL DOCUMENT MUST BE MANUALLY SIGNED.
:48: PERIOD FOR PRESENTATION:
DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS
AFTER THE DATE OF SHIPMENT BUT WITHIN THE
VALIDITY OF THE CREDIT.
:49: CONFIRMATION: WITHOUT
:72: SPECIAL INSTRUCTIONS:
ALL DOCUMENT MUST BE SEND TO THE ISSUING BANK IN ONE LOT THROUGH THE NEGOTIATING BANK BY
REGISTERED AIRMAIL.
UPON RECEIPT THE DOCUMENTS CONFORMITY WITH THE L/C’S CONDITIONS, WE SHALL PAY AS PER YOUR
INSTRUCTIONS.
MAC: ABC8794666
SW2222222546
发票
KUNSHAN HUACHENG WEAVING AND DYEING CO.,LTD
HUANGLONG RD., LIUJIA ZHEN, SUZHOU，JIANGSU, CHINA
装箱单
KUNSHAN HUACHENG WEAVING AND DYEING CO.,LTD HUANGLONG RD., LIUJIA ZHEN, SUZHOU，JIANGSU, CHINA
海运提单
B/L NO.
Shipper
中国对外贸易运输总公司Consignee or order
CHINA NATIONAL FOREIGN TRADE TRANSPORTATION CORP.
直运或转船提单
BILL OF LOADING
Notify address DIRECT OR WITH TRANSHIPMENT
SHIPPED on board in apparent good
order and condition (unless otherwise indicated) the goods or packages
specified herein and to be discharged at the mentioned port of discharge or
as near thereto as the vessel may safely get and be always afloat.
The weight, measure,
marks and numbers, quality, contents and value. Being particulars
furnished by the shipper, are not checked by the currier on loading.
Pre-carriage by Place of receipt The shipper, consignee and the holder of this bill of
lading hereby expressly accept and agree to all printed, written or stamped
provisions. Exceptions and conditions of this Bill of Lading, including
those on the back hereof.
Vessel Port of loading IM WITNESS whereof the number of original
Bills if Lading
stated below have been signed, one of
which being accomplished, the other to be void
Port of discharges Final destination
Container seal No. Number and kind of packages Gross weight(kgs.) Measurement(m3)
or marks and Nos. Description of goods
REGARDING TRANSHIPMENT Freight and charges
INFORMATION PLEASE CONTACT
Ex. rate Prepaid at freight payable at Place and date of issue
Total prepaid Number of original Signed for or on behalf of the Master
Bs/L
as Agent
(SINOTRANS STANDARD FORM4)
SUBJECT TO THE TERMS AND CONDITIONS ON BACK 95c No. 0123450
汇票
凭不可撤销信用证
Drawn under ………………………………… Irrevocable L/C NO. …..…………………..
日期
Dated …………….支取Payable with interest @....……....% ……. 按………息……….付款
号码汇票金额南京年月日
No: ………….……Exchange for
Nanjing ………………...…
见票日后（本汇票之副本未付）At……..…………………Sight of this FIRST of Exchange (Second of exchange being unpaid)
pay to the order of .............................................................或其指定人
付金额
The sum of
此致
To………………………………………..
………………………………………..
根据下列国外来证及有关信息制单。注意：该批商品的托运日期为2012年12月6日。有关资料如下：QUANTITY=64PCS.NW=167.804.GW=167.804.MEAS=47.944M3, UNIT PRICE=USD390.00/M3 ,TOTAL=USD18698.16,VESSEL NAME:YOUNGSTAR V.231E, CONTAINER NO.:1×40’CPIU2254836， HS CODE：6802.2300。 TO BANK OF CHINA GUANGZHOU FM SANWA BANK LTD OSAKA , NOV. 6 , 2012 447 TESTED ON NOV. 6, 2012 WE OPEN IRREVOCABLE DOCUMENTARY CREDIT NO. 41-1902141-003 ISSUED ON NOV. 2, 2012 BENEFICIARY: CHINA NATIONAL METALS AND MINERALS I/E CORP GUANGDONG BRANCH 774 DONG FENG EAST ROAD , GUANGZHOU , CHINA APPLICANT: SAKAI TRADING CO. LTD. SANWA BLDG1-1 KAWARAMACH 2-CHOME CHUO-KU OSAKA 541, JAPAN AMOUNT: USD78,000.00 EXPIRY FOR NEGOTIATION: JAN 15 2005 AVAILABLE BY DRAFT: AT SIGHT DRAWN ON THE SANWA BANK LTD. NEWYORK. FOR 100 PERCENT OF INVOICE VALUE TOGETHER WITH FOLLOWING DOCUMENTS: - FULL SET OF CLEAN ON BOARD OCEAN B/L MADE OUT TO ORDER AND BLANK ENDORSED MARKED “FREIGHT COLLECT” NOTIFY THE APPLICANT, TEL: 06-203-1003 AND DATED NOT LATER THAN DEC 31,2012. - SIGNED COMMERCIAL INVOICE IN THREE COPIES - PACKING LIST IN THREE COPIES - CERTIFICATE OF WEIGHT IN THREE COPIES - CERTIFICATE OF ORIGIN IN ONE COPY - BENEFICIARY’S CERTIFICATE IN TWO COPIES STATING THAT THREE SETS OF EACH NON-NEGOTIABLE B/L HAVE BEEN AIRMAILED DIRECT TO THE BUYER IMMEDIATELY AFTER SHIPMENT COVERING: 200M3 OF CHINA GRANITE(G485 ROUGH BLOCKS), SIZE: 0.03M3 UP RANDOM SIZE PER M3 AS PER S/C 01MAF400-5-23 FOB HUANGPU GUANGDONG INSURANCE TO BE EFFECTED BY BUYERS SHIPMENT TO: OSAKA/YOKOHAMA JAPAN PARTIAL SHIPMENTS ALLOWED TRANSSHIPMENT ALLOWED DRAFT MUST BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER THE DATE OF B/L OR OTHER SHIPPING DOCUMENTS BUT WITHIN THE CREDIT EXPIRY SPECIAL INSTRUCTIONS: -T.T. REIMBURSEMENT IS UNACCEPTABLE -ALL BANKING CHARGES OUTSIDE JAPAN FOR SELL ER’S ACCO UNT -THIS CREDIT IS TRANSFERABLE -NEGOTIATING BANK MUST SEND DOCUMENTS TO US IN TWO CONSECUTIVE
一、根据合同审核信用证 SALES CONFIRMATION NO.: 08CAN-1108 DA TE: NOV.08, 2008 THE SELLER: RONG HUA INTERNATIONAL IMP. & EXP. CORP. LTD. 187 ZHONGSHAN ROAD, SHANGHAI, CHINA THE BUYER: SHEMSY NEGOCE ID CORP. 75 ROUTE 96570 DARDILL Y, FRANCE THIS SALES CONFIRMATION IS HEREBY MUTUALL Y CONFIRMED, TERMS AND SHIPPING MARKS: SNI/ MARSEILLE/NO.1-UP SHIPMENT:FROM SHANGHAI TO MARSEILLE PORT, PARTIAL SHIPMENTS AND TRANSHIPMENT TO BE ALLOWED. Time of Shipment: DURING DEC.2008 PAYMENT:THE BUYERS SHOULD OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C A V AILABLE BY SIGHT DRAFT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN V ALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE FORESAID TIME OF SHIPMENT. INSURANCE:TO BE EFFECTED BY THE SELLER FOR 110% OF INVOICE V ALUE TO COVER ALL RISKS AND WAR RISK AS PER THE OCEAN MARINE CARGO CLAUSE OF THE PEOPLE’S INSURANCE COMPANY OF CHINA THE SELLER:THE BUYER: 李敏敏KEVIN MT: 700 ———— ISSUE OF A DOCUMENTARY CREDIT ———— SEQUENCE OF TOTAL : 27: 1/1 FORM OF DOCUMENTARY CREDIT : 40A: REVOCABLE DOCUMENTARY CREDIT NUMBER : 20: 137273 DA TE OF ISSUE : 31C: 081205 DA TE AND PLACE OF EXPIRY : 31D: 090215 PLACE IN FRANCE APPLICANT BANK :51D:Industrial Bank Co., Ltd APPLICANT : 50: SHEMSY NEGOCE ID CORP. 85 ROUTE 96570 DARDILL Y, FRANCE
外贸单证实务课程标准 （一）课程性质与任务 《外贸单证实务》是商务英语专业的一门职业技能课程。该课程主要介绍进出口业务活动 中所涉及到的信用证、发票、汇票、提单、保险单、产地证、装箱单等各种单据和证书的缮制 和审核，通过课程学习，学生能熟悉外贸单证工作中审证、制单、审单、交单、归档业务 流程，能根据外贸合同履行过程中各个业务环节的需要独立完成审证、制单、审单、交单归 档一系列的外贸单证工作，使学生具备从事外贸单证行业的职业素质、职业能力和专业知识， 并为后续顶岗实习夯实基础。通过本课程学习，学生有能力参加国际商务部组织的“国际商 务单证员”考试并取得外贸行业的职业资格证书。《外贸单证实务》课的先修课程是《国 际贸易理论与实务》、《外贸英语函电》、，为后续课程《国贸实务模拟操作》提供知识和能力的支撑。（二）课程教学目标 通过本课程的学习使学生熟悉外贸单证工作的基本流程，具备外贸单证综合操作能力，能 独立从事审证、制单、审单、交单归档一系列外贸单证工作，具备从事外贸单证行业的职业 素质、职业能力和专业知识。 1.知识目标 专业能力目标 （1）了解外贸单证工作的基本要求及重要性，熟悉单证的含义和种类； （2）了解信用证、汇付和托收三种支付方式的含义及业务流程； （3）掌握合同和信用证条款，能够对照合同审核和修改信用证； 受益人证明、汇票等岀口单证的内容和缮制要点； （5）了解开证申请书进口单证的缮制要点； （6）掌握审单的一般程序及审单的要点； （7）掌握交单结汇的含义和信用证交单的规定，熟悉单据归档要求。 社会能力目标 （1）沟通交流能力； （2）分析问题和解决问题能 力方法能力目标
实训：综合制单 练习：根据下列国外来证及有关信息缮制发票、装箱单、原产地证书、提单、保单、汇票等 单据。AWC-23-522号合同项下商品的有关信息如下：该批商品用纸箱包装,每箱装10 盒,每箱净重为75公斤，毛重为80公斤，纸箱尺寸为113×56×30CM，商品编码为 6802.2110，货物由“胜利”轮运送出海。 FROM： HONGKONG AND SHANGHAI BANKING CORP., HONGKONG TO: BANK OF CHINA, XIAMEN BRANCH, XIAMEN CHINA TEST: 12345 DD. 010705 BETWEEN YOUR HEAD OFFICE AND US. PLEASE CONTACT YOUR NO. FOR VERIFICATION. WE HEREBY ISSUED AN IRREVOCABLE LETTER OF CREDIT NO. HKH123123 FOR USD8,440.00, DATED 040705. APPLICANT: PROSPERITY INDUSTRIAL CO. LTD. 342-3 FLYING BUILDING KINGDOM STREET HONGKONG BENEFICIARY: XIAMEN TAIXIANG IMP. AND EXP. CO. LTD. NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINA THIS L/C IS AVAILABLE WITH BENEFICIARY’S DRAFT A T 30 DAYS AFTER SIGHT DRAWN ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS: 1.SIGNED COMMERCIAL INVOICE IN TRIPLICATE. 2.PACKING LIST IN TRIPLICATE INDICATING ALL PACKAGE MUST BE PACKED IN CARTON/ NEW IRON DRUM SUITABLE FOR LONG DISTANCE OCEAN TRANSPORTATION. 3.CERTIFICATE OF CHINESE ORIGIN IN DUPLICATE. 4.FULL SET OF CLEAN ON BOARD OCEAN MARINE BILL OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT. 5.INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR THE VALUE OF 110 PERCENT OF THE INVOICE COVERING FPA/WA/ALL RISKS AND WAR RISK AS PER CIC DATED 1/1/81. SHIPMENT FROM: XIAMEN, CHINA .SHIPMENT TO: HONGKONG LATEST SHIPMENT 31 AUGUST 2004 PARTIAL SHIPMENT IS ALLOWED, TRANSSHIPMENT IS NOT ALLOWED. COVERING SHIPMENT OF: COMMODITY AND SPECIFICATIONS QUANTITY UNIT PRICE AMOUNT CIF HONGKONG. 1625/3D GLASS MARBLE 2000BOXES USD2.39/BOX USD4,780.00 1641/3D GLASS MARBLE 1000BOXES USD1.81/BOX USD1,810.00 2506D GLASS MARBLE 1000BOXES USD1.85/BOX USD1,850.00 SHIPPING MARK: P.7. HONGKONG NO. 1-400 ADDITIONAL CONDITIONS:
实训7：综合制单 发票: XIAMEN TAIXIANG IMP. AND EXP. CO. LTD. NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINA COMMERCIAL INVOICE TO： NO.：自编 PROSPERITY INDUSTRIAL CO.LTD DATE： 7月5日~8月31日, 2004 342-3 FLYING BUILDING KINGDOM STREET L/C NO.：HKH123123 HONGKONG S/C NO.：AWC-23-522 PAYMENT TERMS： BY L/C FROM XIAMEN TO HONGKONG BY SEA ___________________________________________________________________________________ MARKS & NO.S DESCRIPTIONS OF GOODS QUANTITY UNI T PRICE AMOUNT P.7. 1625/3D GLASS MARBLE 2000BOXES USD2.39/BOX USD4,780.00 HONGKONG 1641/3D GLASS MARBLE 1000BOXES USD1.81/BOX USD1,810.00 NO. 1-400 2506D GLASS MARBLE 1000BOXES USD1.85/BOX USD1,850.00 TOTAL： 4000BOXES CIF HONGKONG USD8,440.00 SAY US DOLLARS EIGHT THOUSAND FOUR HUNDRED AND FORTY ONLY. XIAMEN TAIXIANG IMP. AND EXP. CO. LTD. STAMP & SIGNATURE
单证 实验报告 院系经济学院专业国际经济与贸易班级国贸131 学号1310404128 学生姓名陈琪指导教师袁征
实验报告 一. 实训的目的 本次实训的主要目的是让我们切身体会到国际贸易中进口商、出口商、工厂、进口地银行、出口地银行等不同角色的具体工作及它们之间的贸易关系;将课堂中所学到的理论知识运用到实践中去，大家都积极主动地进行角色扮演;熟悉国际贸易的具体操作流程，发现错误改正错误;提供给我们一个实际演练的平台，提前让大家体验一次交易，为以后的工作铺垫。 二. 实训的要求 熟练地掌握国际贸易知识及进出口流程中证货船款等内容，熟悉进出口的各个程序，按时完成每堂课的任务。 三. 实训的准备 在实训开始前复习学过的进出口贸易程序及具体的操作步骤，事先预知可能出现的错误，明确实训的目标及每节课的任务。 四．实训的基本内容 1.熟悉和掌握一般贸易的实际运用。 2.掌握国际贸易货物买卖合同履行过程中货、证、船、款等内容。 3.了解国际贸易买卖中货款的结算方式，熟悉与掌握L/C、T/T、的结算程序 和运用技巧。 4.熟悉与掌握信用证的申请、开证、审证要点。 5.熟悉海洋运输方式的具体操作。 6.熟悉各种单据的缮制与运用技巧。 五. 实训遇到的问题
1. 对页面上的按钮功能不够熟悉，在查询资料时找不到自己所需要资料的位置，加大了以后操作的难度。 2. 计算问题，在计算海运费时，商品的包装单位销售单位不明确 3. 单据错误量大①在填单的过程中遇到很多问题，没有查询进口商所在国有那些港口，而是凭空想象，出错量很大②签订合同时产品的价格问题，事先没有在“淘金网”中查产品的成本价，导致了报价比成本价低，亏本。③开立信用证时，分不清议付行通知行是哪方所在地银行，很多申请开立信用证时所需的单据漏填或格式错误，没有参照样本单据填写，以致耗费大量的时间填单④思路混乱对流程的不熟悉，学习理论知识是一步步并没有一个直观的过程。上机训练弄不清该进行哪步，有了老师的教学辅导资料就得心应手的多。 六．实习感悟 在操作过程中，根据本门课程的内容、特点，通过走出去、请进来等方式，精心织方案。通过听、看、做使一些看起来繁杂的专业知识很快被我们理解和掌握。只有将理论联系实际，教学与实际相结合，才是培养我们能力的一种有效形式。 从事国际商务活动，尤其是国际间货物的买卖，其工作的最大特点就是要求商务人员在掌握基本知识的同时，必须具有很强的实际工作能力。现在我国已加入世界贸易组织，对从业人员的知识结构、实践能力和基本素质提出更高的要求。通过本次的模拟实训，我发现以前学习中薄弱环节，为今后的学习指明了方向，也为实际操作打下一个良好的基础。本次模拟实训给我最大的体会就是操作细节的细腻及流程的缜密，各个流程相互衔接，此流程的疏忽将会导致彼流程无法完成，某一细节的不慎错误或纰漏将会导致整个流程操作前功尽弃，这为未来的实际工作敲响了警钟:做贸易一定要仔细谨慎。 其次，我学到了很多以前没注意到的知识，也为我日后的工作提供了非常实际的便利。作为一名即将走出校门、步社会的大学生，应当具备较强的举一反三的能力，而在这些实验中，恰有不少单证的填写是相互联系、相互依靠的。例如，投保单和保险单的基本格式具有较大的相似性。两者都需要填写被保险人、唛头、货物描述、数量与包装、保险费率、保费等等。因此，我们应当举一反三，利用诸多单证格式和填写原理类似这一特点，将各类单证的填制和审核紧密联系到一起。这样做无疑可以大大提高我们的学习效率。
用友U综合练习题集团标准化办公室：[VV986T-J682P28-JP266L8-68PNN]
用友U8综合练习题XX.1 系统管理 1.建立新账套 （1）账套信息 账套号：007；账套名称：北京阳光信息技术有限公司；采用默认账套路径；启用会计期2016年01月；会计期间设置：默认。 （2）单位信息 单位名称：北京阳光信息技术有限公司；账套启用日期：2014年1月1日；单位情况：ABC公司是一家工业企业，是一般纳税人，主要从事机械加工业务，职工人数15人；单位地址：华兴市新街358号；法人代表：张建；有外币核算专户；税号： （3）核算类型 该企业的记账本位币：人民币；企业类型：工业；行业性质：2007年新会计制度；账套主管：陈明。 （4）基础信息 该企业有外币核算，进行经济业务处理时，需要对存货、客户、供应商进行分类。 （5）分类编码方案
（6）数据精度 该企业对存货数量、单价小数位均为2。 （7）系统启用 启用总账系统，启用时间为2016-01-01。 2.财务分工 （1）001 陈明 角色：账套主管 具有系统所有模块的全部权限。 （2）002 王晶 角色：出纳 具有总账中出纳的所有权限。 （3）003 马方 角色：总账会计、应收会计、应付会计。 具有总账系统、应收款管理、应付款管理的全部权限。（4）004 白雪
具有公共单据、公共目录设置、应收款管理、应付款管理、总账、采购管理、销售管理、库存管理、存货核算的全部操作权限。 （5）005 王丽 权限同白雪。 XX.2 基础档案 1.设置基础档案 （1）部门档案 （2）人员类别 （3）人员档案
外贸单证制作——汇票制单要点 背景知识： 汇票可以用draft 或bill of exchange表示，是出票人以书面票据命令付款人立即或某一固定日期或在将来某一固定日期、无条件支付一定金额给指定受款人的一种命令。[其使用程序包括出票(to draw/to issue)、提示(presentation)、承兑(acceptance)、付款(payment)、背书(endorsement)、拒付(dishonour)及追索。] 一．汇票的当事人： 1. 出票人，在进出口贸易中通常是出口人或其银行； 2. 付款人，在信用证项下通常是进口商或其指定银行； 3. 受款人，和出票人是同一人或是汇票的持有人。 二．汇票的类型： a．即期汇票和远期汇票 如果汇票在提示时就付款的就是即期汇票。如果付款人在提示后某一日期支付，这种汇票就是远期汇票。 b．光票和跟单汇票 不随附装运单据的汇票为光票，反之就是跟单汇票。 c．商业汇票和银行汇票 如果出票人是商业企业，这样的汇票是商业汇票。出票人是银行，汇票为银行汇票。 在汇票的正本和副本上印有“First of exchange”和“Second of the same tenor and date unpaid”这样的词。这意味着正本和副本具有同样的作用。一旦其中的一份起作用，另一份自动出失效。 三．汇票样例： 四．汇票的主要内容： ①汇票编号 根据发票号码填写，或填写“AS PER INVOICE” ②地点和日期 汇票的出票日期和出票地点 ③金额(Amount in Figures of Draft) 填写托收总金额，应在“Exchange for”后顶格填写，用货币名称的缩写和小写金额数字构成（金额数保留至小数点后两位，货币名称应与发票一致）。例如：USD7,200.00, Stg3,600.00, DM7,500.00, JPY4,620.00 ④付款期限和方式(Tenor and Mode of Payment) 有三种填制方法：即期付款交单、远期付款交单、承兑交单。 即期付款交单(D/P at sight)方式下，在“At”与“Sight”之间划虚线（或用“*”，或“X”），在“at”前加上“D/P”，即“D/P at …sight”。 远期付款交单(D/P after sight)方式下，在“at”前加上“D/P”，在“at”与“sight”之间填上XX days after，即“D/P at …sight”。
第二部分综合制单 目的 单证学习者在掌握了各种单据的缮制要求和制单技巧后，有必要进行系统的综合训练， 通过本模拟综合制单训练，学习者可以对各种不同类型的信用证、合同以及订单等文件进行 分析，从而进一步熟悉和掌握外贸业务流程的各个环节，提高处理外贸单证的实际操作能力。 综合制单练习 练习1 根据下列国外来证及有关信息制单。AWC-23-522号合同项下商品的有关信息如下： 该批商品用纸箱包装,每箱装10盒,每箱净重为75公斤，毛重为80公斤，纸箱尺 寸为113×56×30CM，商品编码为6802.2110，货物由“胜利”轮运送出海。 FROM： HONGKONG AND SHANGHAI BANKING CORP., HONGKONG TO: BANK OF CHINA, XIAMEN BRANCH, XIAMEN CHINA TEST: 12345 DD. 010705 BETWEEN YOUR HEAD OFFICE AND US. PLEASE CONTACT YOUR NO. FOR VERIFICATION. WE HEREBY ISSUED AN IRREVOCABLE LETTER OF CREDIT NO. HKH123123 FOR USD8,440.00, DATED 040705. APPLICANT: PROSPERITY INDUSTRIAL CO. LTD. 342-3 FLYING BUILDING KINGDOM STREET HONGKONG BENEFICIARY: XIAMEN TAIXIANG IMP. AND EXP. CO. LTD. NO. 88 YILA ROAD 13/F XIANG YE BLOOK RONG HUA BUILDING, XIAMEN, CHINA THIS L/C IS AVAILABLE WITH BENEFICIARY’S DRAFT A T 30 DAYS AFTER SIGHT DRAWN ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS: 1.SIGNED COMMERCIAL INVOICE IN TRIPLICATE. 2.PACKING LIST IN TRIPLICATE INDICATING ALL PACKAGE MUST BE PACKED IN CARTON/ NEW IRON DRUM SUITABLE FOR LONG DISTANCE OCEAN TRANSPORTATION. 3.CERTIFICATE OF CHINESE ORIGIN IN DUPLICATE. 4.FULL SET OF CLEAN ON BOARD OCEAN MARINE BILL OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT. 5.INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR THE VALUE OF 110 PERCENT OF THE INVOICE COVERING FPA/WA/ALL RISKS AND WAR RISK AS PER CIC DATED 1/1/81. SHIPMENT FROM: XIAMEN, CHINA .SHIPMENT TO: HONGKONG LATEST SHIPMENT 31 AUGUST 2004 PARTIAL SHIPMENT IS ALLOWED, TRANSSHIPMENT IS NOT ALLOWED. COVERING SHIPMENT OF: COMMODITY AND SPECIFICATIONS QUANTITY UNIT PRICE AMOUNT CIF HK 1625/3D GLASS MARBLE 2000BOXES USD2.39/BOX USD4,780.00 1641/3D GLASS MARBLE 1000BOXES USD1.81/BOX USD1,810.00 2506D GLASS MARBLE 1000BOXES USD1.85/BOX USD1,850.00
一、根据以下信用证回答问题（共20分，10小题，每小题2分） sue of documentary credit Issuing bank:METITA BANK LTD., FINLAND Doc. Credit. No :IRREVOCABLE Credit. Number:LRT9802457 Date of issue:050428 Expirty:date 050616 PLACE FINLAND Applicant:F. T. C. CO. AKEKSANTERINKAUTO P.O. BOX 9,FINLAND Beneficiary:GREAT W ALL TRADING CO.,LTD. RM201, HUASHENG BUILDING, NINGBO, P.R CHINA Amount:USD19090.00 Available with/by:ANY BANK IN ADVISING COUNTRY BY NEGOTIATION Draft at…: DRAFTS AT SIGHT FOR 100% INVOICE V ALUE Partial shipments: NOT ALLOWED Transhipments: ALLOWED Loading in charge:NINGBO For transport to: HESINKI Shipment period: AT THE LATEST MAY 30,2005 Descrip.of goods: P.P INJECTION CASES ZL0322+BC05 230ETS @USD42.00/SET USD9660.00 P.P INJECTION CASES ZL0319+BC01 230ETS @USD41.00/SET USD9430.00 AS PER SALES CONTRACT GW2006M06 DA TED APR.22,2005 CIF HESINKI Documents required: ↑SIGNED COMMERCIAL INVOCIE 1 ORIGINAL AND 5 COPIES ↑PACKING LIST IN 2 COPIES ↑FULL SET OF CLEAN ON BOARDMARINE BILLS OF LADING, MADE OUT TO ORDER,MARKE “FREIGHT PREPAID” AND NOTIFY APPLICANT (AS INDICATE ABOVE) ↑CERTIFICATE OF ORIGIN FROM A IN 2 COPIES ↑INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS AND WAR RISKS OF PICC UP TO FINAL DESTINATION AT HELSINKI, FOR AT LATEST 110PCT OF CIF VALUE. ↑SHIPPING ADVICES MUST BE SENT TO APPLICANT WITH 2 DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGES,GROSS&NET WEIGHT, VESSEL NAME, BILL OF LANDING NO.AND DATE, CONTRACE NO., VALUE. Additional Insruction:47A 1.BOTH QUANTITY AND AMOUNT 10PERCENT MORE OR LESS ARE ALLOWED. 2.ALL DOCUMENT MUST INDICATE THIS CREDIT NUMBER Chiarges 71B ALL BANKING CHARGES OUTSIDE THE OPENNINGBANK ARE FOR BENEFICIARY’S ACCOUNT. Confirmation:WITHOUT INSTRUCTIONS:THE NEGOTIATION BANK MUST FORW ARD THE DRAFTS AND ALL DOCUMENTS BY REGISTEREDAIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS, UPON RECEIPT OF THE DRAFTS AND CUMENTS IN ORDER, WE WILL REMIT THE
信用证开证申请书 制单要点 银行保函(Letter of Guarantee，L/G) (一) 保函，又称保证书，是指银行、保险公司、担保公司或担保人应申请人的请求，向受益人开立的一种书面信用担保凭证，保证在申请人未能按双方协议履行其责任或义务时，由担保人代其履行一定金额、一定时限范围内的某种支付或经济赔偿责任。银行保函是由银行开立的承担付款责任的一种担保凭证，银行根据保函的规定承担绝对付款责任。银行保函大多属于“见索即付” (无条件保函)，是不可撤销的文件。银行保函的当事人有委托人(要求银行开立保证书的一方)、受益人(收到保证书并凭以向银行索偿的一方)、担保人(保函的开立人)。其主要内容根据国际商会第458号出版物《UGD458》规定：(1)有关当事人(名称与地址)。(2)开立保函的依据。(3)担保金额和金额递减条款。(4)要求付款的条件。银行保函的种类按用途可分为：(1)投标保证书。指银行、保险公司或其他保证人向招标人承诺，当申请人(投标人)不履行其投标所产生的义务时，保证人应在规定的金额限度内向受益人付款。(2)履约保证书。保证人承诺，如果担保申请人(承包人)不履行他与受益
人(业主)之间订立的合同时，应由保证人在约定的金额限度内向受益人付款。此保证书除应用于国际工程承包业务外，同样适用于货物的进出口交易。(3)还款保证书。指银行、保险公司或其他保证人承诺：如申请人不履行他与受益人订立的合同的义务，不将受益人预付、支付的款项退还或还款给受益人，银行则向受益人退还或支付款项。还款保证书除在工程承包项目中使用外，也适用于货物进出口、劳务合作和技术贸易等业务。国际保理(InternattionalE Factoring) 又称为承购应收账款。指在以商业信用出口货物时(如以D／A作为付款方式)，出口商交货后把应收账款的发票和装运单据转让给保理商，即可取得应收取的大部分贷款，日后一旦发生进口商不付或逾期付款，则由保理商承担付款责任，在保理业务中，保理商承担第一付款责任。若保理商对上述预付款没有追索权，对余款也要担保付款，即称之为无追索权保理，反之则为有追索权保理。常见的还有融资保理及到期保理(到期保理指出口商将其应收款出售给保理商后，保理商在发票到期日从债务人手中收回债款，扣除服务费后，把款项付给出口商)。 国际保理服务的范围主要有：资金服务、信用保险服务、管理服务、资信调查服务等。 （一)银行偿付费的问题 在信用证交易中，银行扮演了一个重要的角色。从开证开始，银行就须承担通知、审单、承兑等一系列的责任，为买卖双方
参考答案 一．根据合同审证，指出不符之处并提出修改意见（共36 分） （备注备：如果写成“XXX 行错，应该改为XXXXX”，也给全分） 1．31C: 开证日期比合同规定晚了半个月；（2 分） 2．31D: 有效期规定为“090202”与合同规定不符；（1 分）应改为“090215”； （1 分） 3．31D:到期地点“SPAIN” 与合同规定不符；（1 分）应改为“CHINA”；（1 分） 4．59: 受益人名称与合同规定不符；（1 分）应改为“SHANDONG YIHAI IMP. & EXP. CO.,LTD.”；（1 分）5．32B: 货币名称与合同规定不符；（1 分）应改为“USD”；（1 分） 6．42C: 汇票付款期限与合同规定不符；（1 分）应改为“AT SIGHT”；（1 分） 7．42A: 汇票付款人为开证申请人不妥；（1 分）应改为“BANCO SANTANDER, S.A”；（1 分） 8．43P: 不允许分批与合同规定不符；（1 分）应改为“ALLOWED”；（1 分） 9．43T: 不允许转运与合同规定不符；（1 分）应改为“ALLOWED”；（1 分） 10．44F: 目的港与合同规定不符；（1 分）应改为“BARCELONA”；（1 分） 11．44C: 最迟装运期与合同规定不符；（1 分）应改为“090131”；（1 分） 12．45A: 合同号与合同规定不符；（1 分）应为“YH08039”；（1 分） 13．45A: 数量与合同规定不符；（1 分）应分别改为“BLACK COLOUR/5000PCS” 和“BROWN COLOUR/8000PCS”；（1 分） 14．45A: 每箱的件数不符；（1 分）应为“500PCS/CTN”；（1 分） 15．46A: 海运提单的运费项目不符；（1 分）应为“Freight Collect”；（1 分） 16. 46A: 要求提供保险单与FOB 术语不符；（1 分）应要求取消；（1 分） 17．71B: 所有的费用由受益人负担不妥；（1 分）应改为“ALL CHARGES OUTSIDE SPAIN ARE TO BE BORN BY BENEFICIARY ”；（1 分） 18．48: 交单期规定不合适；（1 分）应改为“WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT”；（1 分） 二.根据已知资料指出下列单据中错误的地方：（共242 分） (如果学生只是指出错误不改正，不给分给，必须修改) 1．一般原产地证（12 分） ⑴.Exporter 栏应填写“NANJING JINLING TEXTILE CO., LTD. UNIT A 18/F，JINLING TOWER， NO. 118 JINLING ROAD, NANJING, CHINA”(1 分) ⑵.Consignee 栏应填写“DEXICA SUPERMART S.A. BOULEVARD PACHECO 44 B-1000 BRUSSELS, BELGIUM” (1 分) ⑶.Means of transport and route 栏应填写“FROM NINGBO PORT, CHINA TO BRUSSELS, BELGIUM (1 分) BY SEA”(1 分)
用友U8综合练习题 XX.1 系统管理 1.建立新账套 （1）账套信息 账套号：007；账套名称：北京阳光信息技术有限公司；采用默认账套路径；启用会计期2016年01月；会计期间设置：默认。 （2）单位信息 单位名称：北京阳光信息技术有限公司；单位简称：阳光公司；单位地址：北京海淀区信息路999号；法人代表：肖剑；邮编：100888；联系电话及传真：62898899；账套启用日期：2014年1月1日；单位情况：ABC公司是一家工业企业，是一般纳税人，主要从事机械加工业务，职工人数15人；单位地址：华兴市新街358号；法人代表：张建；有外币核算专户；税号：110108*********。 （3）核算类型 该企业的记账本位币：人民币；企业类型：工业；行业性质：2007年新会计制度；账套主管：陈明。 （4）基础信息 该企业有外币核算，进行经济业务处理时，需要对存货、客户、供应商进行分类。 （5）分类编码方案 （6）数据精度 该企业对存货数量、单价小数位均为2。 （7）系统启用 启用总账系统，启用时间为2016-01-01。 2.财务分工
（1）001 陈明 角色：账套主管 具有系统所有模块的全部权限。 （2）002 王晶 角色：出纳 具有总账中出纳的所有权限。 （3）003 马方 角色：总账会计、应收会计、应付会计。 具有总账系统、应收款管理、应付款管理的全部权限。 （4）004 白雪 具有公共单据、公共目录设置、应收款管理、应付款管理、总账、采购管理、销售管理、库存管理、存货核算的全部操作权限。 （5）005 王丽 权限同白雪。 XX.2 基础档案 1.设置基础档案 （ （2）人员类别 （3）人员档案
第GP0899号业务之综合制单练习 一、信用证相关资料 …… DOC. CREDIT NUMBER(信用证号码) 20：980625 DA TE OF ISSUE出票日期31C: 080428 …… DA TE AND PLACE OF 31D:120915 PLACE IN CHINA EXPIRRY: APPLICANT（申请人）进50：KEVIN FOOTWEAR INC. NO.12 CAT ROAD, NEW YORK,U.S.A BENEFICIARY （受益人）出59：FUJIAN GONGPING I/E CORP. NO 5.RENMIN RD., FUZHOU, P.R, CHINA AMOUNT （总额）32B: CURRENCY USD AMOUNT 145，920.00 A V AILABLE WITH/BY （向押汇）41D: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 汇票付款期限42C: AT 30 DAYS AFTER SIGHT DRAWEE 付款人，受票人42A: BANK OF CHINA, NEW YORK …… PORT OF LOADING装货港: 44E: XIAMEN, CHINA PORT OF DISCHARGE卸货港44F: NEW YORK, USA DESCRIPTION OF GOODS货物名称44D: PAC BOOTS PACKING IN CARTONS AND 60 PAIRS PER CARTON. AS PER ORDER NO. 8778 ART. NO. QUANTITY UNIT PRICE AMOUNT 5001 4 800 PAIRS USD 15.60/PAIR 74 880.00 5002 4 800 PAIRS USD 14.80/PAIR 71 040.00 AT CFR NEW YORK,U.S.A DOC. REQUIRED需求46A:＋SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE一式四份 CERTIFING THE GOODS ARE CHINESE ORIGIN AND SEPERATING THE CFR V ALUE. ＋FULL SET （3/3）OF CLEAN ON BOARD MARINE BILL OF LADING MADE OUT TO ORDER OF ISSUING BANK ,BLANK INDORSED, MARK FREIGHT PREPAID AND NOTIFY APPLICANT. ＋PACKING LIST IN TRIPLICATE. …… 二、装运及相关资料 1、S/C NO合同号.:GP0899 , DA TE: 120416 2、INV NO.: 12GP0101, DATE: 120626 3、MARKS: 请自编一组国际标准码头 4、G.W. : 17.30KGS/CTN, N.W. : 12.60KGS/CTN, MEAS: 0.13 M3 5、VESSEL’S NAME: APL DENMARK V.140 6、2个40尺柜，CONTAINER NO: APL 63689077/APL63689089 7、B/L DATE: 120704 B/L NO.: 278