CL-33 DVD Lending Procedure in the Club Lounge

财务制度付款制度英语IntroductionFinancial policies are essential in any organization as they provide a framework for financial management, control, and decision-making. The payment system within an organization is crucial as it ensures that vendors, suppliers, and employees are paid promptly and accurately. This policy outlines the procedures and guidelines for the payment system within the organization.ObjectiveThe primary objective of this payment system policy is to ensure timely and accurate payments to vendors, suppliers, and employees. It aims to streamline the payment process, minimize errors, and enhance transparency and accountability in financial transactions.ScopeThis policy applies to all employees involved in the payment process, including finance staff, procurement staff, and department heads. It covers all payments made by the organization to vendors, suppliers, and employees, including but not limited to, invoices, reimbursements, salaries, and benefits.Payment Procedures1. AuthorizationAll payments must be authorized by the appropriate personnel as per the organization's delegation of authority policy. The authorized signatories must review and approve all payment requests before processing.2. Invoice VerificationAll received invoices must be verified for accuracy and authenticity before processing payment. The finance department must ensure that the goods or services mentioned in the invoice were received and are in accordance with the terms of the contract.3. Payment ProcessingPayments can be made through various methods, including checks, electronic transfers, and online payment platforms. The finance department is responsible for processing payments in a timely manner and ensuring that all necessary documentation is attached to the payment request.4. Vendor and Supplier PaymentsVendor and supplier payments are typically made within the terms of the contract or agreement. It is essential to maintain positive relationships with vendors and suppliers by making timely payments and resolving any payment issues promptly.5. Employee PaymentsEmployee payments, including salaries, benefits, and reimbursements, are processed according to the organization's payroll schedule. The payroll department must ensure that all payments are accurate and comply with labor laws and regulations.6. ReconciliationThe finance department must reconcile all payments made with the corresponding invoices, receipts, and bank statements to ensure accuracy and completeness. Any discrepancies must be investigated and resolved promptly.Compliance and Controls1. Segregation of DutiesTo prevent fraud and errors, the organization must implement segregation of duties in the payment process. Different employees should be responsible for initiating, approving, and processing payments.2. Internal ControlsThe organization must establish robust internal controls to safeguard assets and ensure compliance with financial policies and procedures. This includes regular audits, reviews, and reconciliations of financial transactions.3. ComplianceAll payments must comply with applicable laws, regulations, and organizational policies. The finance department must stay updated on changes in financial regulations and ensure that payments are in compliance with them.4. Transparency and AccountabilityTransparency and accountability in the payment process are essential to ensure that funds are used appropriately and efficiently. The organization must maintain accurate records of all payments and make them available for audit and review.ConclusionA well-defined payment system policy is critical for the efficient and effective management of an organization's finances. By establishing clear procedures, guidelines, and controls for payments, the organization can minimize errors, prevent fraud, and ensure compliance withfinancial regulations. It is essential for all employees involved in the payment process to adhere to the policy and work together to achieve the organization's financial goals.。

DIRECTIVE NUMBER: CPL 02-00-150 EFFECTIVE DATE: April 22, 2011 SUBJECT: Field Operations Manual (FOM)ABSTRACTPurpose: This instruction cancels and replaces OSHA Instruction CPL 02-00-148,Field Operations Manual (FOM), issued November 9, 2009, whichreplaced the September 26, 1994 Instruction that implemented the FieldInspection Reference Manual (FIRM). The FOM is a revision of OSHA’senforcement policies and procedures manual that provides the field officesa reference document for identifying the responsibilities associated withthe majority of their inspection duties. This Instruction also cancels OSHAInstruction FAP 01-00-003 Federal Agency Safety and Health Programs,May 17, 1996 and Chapter 13 of OSHA Instruction CPL 02-00-045,Revised Field Operations Manual, June 15, 1989.Scope: OSHA-wide.References: Title 29 Code of Federal Regulations §1903.6, Advance Notice ofInspections; 29 Code of Federal Regulations §1903.14, Policy RegardingEmployee Rescue Activities; 29 Code of Federal Regulations §1903.19,Abatement Verification; 29 Code of Federal Regulations §1904.39,Reporting Fatalities and Multiple Hospitalizations to OSHA; and Housingfor Agricultural Workers: Final Rule, Federal Register, March 4, 1980 (45FR 14180).Cancellations: OSHA Instruction CPL 02-00-148, Field Operations Manual, November9, 2009.OSHA Instruction FAP 01-00-003, Federal Agency Safety and HealthPrograms, May 17, 1996.Chapter 13 of OSHA Instruction CPL 02-00-045, Revised FieldOperations Manual, June 15, 1989.State Impact: Notice of Intent and Adoption required. See paragraph VI.Action Offices: National, Regional, and Area OfficesOriginating Office: Directorate of Enforcement Programs Contact: Directorate of Enforcement ProgramsOffice of General Industry Enforcement200 Constitution Avenue, NW, N3 119Washington, DC 20210202-693-1850By and Under the Authority ofDavid Michaels, PhD, MPHAssistant SecretaryExecutive SummaryThis instruction cancels and replaces OSHA Instruction CPL 02-00-148, Field Operations Manual (FOM), issued November 9, 2009. The one remaining part of the prior Field Operations Manual, the chapter on Disclosure, will be added at a later date. This Instruction also cancels OSHA Instruction FAP 01-00-003 Federal Agency Safety and Health Programs, May 17, 1996 and Chapter 13 of OSHA Instruction CPL 02-00-045, Revised Field Operations Manual, June 15, 1989. This Instruction constitutes OSHA’s general enforcement policies and procedures manual for use by the field offices in conducting inspections, issuing citations and proposing penalties.Significant Changes∙A new Table of Contents for the entire FOM is added.∙ A new References section for the entire FOM is added∙ A new Cancellations section for the entire FOM is added.∙Adds a Maritime Industry Sector to Section III of Chapter 10, Industry Sectors.∙Revises sections referring to the Enhanced Enforcement Program (EEP) replacing the information with the Severe Violator Enforcement Program (SVEP).∙Adds Chapter 13, Federal Agency Field Activities.∙Cancels OSHA Instruction FAP 01-00-003, Federal Agency Safety and Health Programs, May 17, 1996.DisclaimerThis manual is intended to provide instruction regarding some of the internal operations of the Occupational Safety and Health Administration (OSHA), and is solely for the benefit of the Government. No duties, rights, or benefits, substantive or procedural, are created or implied by this manual. The contents of this manual are not enforceable by any person or entity against the Department of Labor or the United States. Statements which reflect current Occupational Safety and Health Review Commission or court precedents do not necessarily indicate acquiescence with those precedents.Table of ContentsCHAPTER 1INTRODUCTIONI.PURPOSE. ........................................................................................................... 1-1 II.SCOPE. ................................................................................................................ 1-1 III.REFERENCES .................................................................................................... 1-1 IV.CANCELLATIONS............................................................................................. 1-8 V. ACTION INFORMATION ................................................................................. 1-8A.R ESPONSIBLE O FFICE.......................................................................................................................................... 1-8B.A CTION O FFICES. .................................................................................................................... 1-8C. I NFORMATION O FFICES............................................................................................................ 1-8 VI. STATE IMPACT. ................................................................................................ 1-8 VII.SIGNIFICANT CHANGES. ............................................................................... 1-9 VIII.BACKGROUND. ................................................................................................. 1-9 IX. DEFINITIONS AND TERMINOLOGY. ........................................................ 1-10A.T HE A CT................................................................................................................................................................. 1-10B. C OMPLIANCE S AFETY AND H EALTH O FFICER (CSHO). ...........................................................1-10B.H E/S HE AND H IS/H ERS ..................................................................................................................................... 1-10C.P ROFESSIONAL J UDGMENT............................................................................................................................... 1-10E. W ORKPLACE AND W ORKSITE ......................................................................................................................... 1-10CHAPTER 2PROGRAM PLANNINGI.INTRODUCTION ............................................................................................... 2-1 II.AREA OFFICE RESPONSIBILITIES. .............................................................. 2-1A.P ROVIDING A SSISTANCE TO S MALL E MPLOYERS. ...................................................................................... 2-1B.A REA O FFICE O UTREACH P ROGRAM. ............................................................................................................. 2-1C. R ESPONDING TO R EQUESTS FOR A SSISTANCE. ............................................................................................ 2-2 III. OSHA COOPERATIVE PROGRAMS OVERVIEW. ...................................... 2-2A.V OLUNTARY P ROTECTION P ROGRAM (VPP). ........................................................................... 2-2B.O NSITE C ONSULTATION P ROGRAM. ................................................................................................................ 2-2C.S TRATEGIC P ARTNERSHIPS................................................................................................................................. 2-3D.A LLIANCE P ROGRAM ........................................................................................................................................... 2-3 IV. ENFORCEMENT PROGRAM SCHEDULING. ................................................ 2-4A.G ENERAL ................................................................................................................................................................. 2-4B.I NSPECTION P RIORITY C RITERIA. ..................................................................................................................... 2-4C.E FFECT OF C ONTEST ............................................................................................................................................ 2-5D.E NFORCEMENT E XEMPTIONS AND L IMITATIONS. ....................................................................................... 2-6E.P REEMPTION BY A NOTHER F EDERAL A GENCY ........................................................................................... 2-6F.U NITED S TATES P OSTAL S ERVICE. .................................................................................................................. 2-7G.H OME-B ASED W ORKSITES. ................................................................................................................................ 2-8H.I NSPECTION/I NVESTIGATION T YPES. ............................................................................................................... 2-8 V.UNPROGRAMMED ACTIVITY – HAZARD EVALUATION AND INSPECTION SCHEDULING ............................................................................ 2-9 VI.PROGRAMMED INSPECTIONS. ................................................................... 2-10A.S ITE-S PECIFIC T ARGETING (SST) P ROGRAM. ............................................................................................. 2-10B.S CHEDULING FOR C ONSTRUCTION I NSPECTIONS. ..................................................................................... 2-10C.S CHEDULING FOR M ARITIME I NSPECTIONS. ............................................................................. 2-11D.S PECIAL E MPHASIS P ROGRAMS (SEP S). ................................................................................... 2-12E.N ATIONAL E MPHASIS P ROGRAMS (NEP S) ............................................................................... 2-13F.L OCAL E MPHASIS P ROGRAMS (LEP S) AND R EGIONAL E MPHASIS P ROGRAMS (REP S) ............ 2-13G.O THER S PECIAL P ROGRAMS. ............................................................................................................................ 2-13H.I NSPECTION S CHEDULING AND I NTERFACE WITH C OOPERATIVE P ROGRAM P ARTICIPANTS ....... 2-13CHAPTER 3INSPECTION PROCEDURESI.INSPECTION PREPARATION. .......................................................................... 3-1 II.INSPECTION PLANNING. .................................................................................. 3-1A.R EVIEW OF I NSPECTION H ISTORY .................................................................................................................... 3-1B.R EVIEW OF C OOPERATIVE P ROGRAM P ARTICIPATION .............................................................................. 3-1C.OSHA D ATA I NITIATIVE (ODI) D ATA R EVIEW .......................................................................................... 3-2D.S AFETY AND H EALTH I SSUES R ELATING TO CSHO S.................................................................. 3-2E.A DVANCE N OTICE. ................................................................................................................................................ 3-3F.P RE-I NSPECTION C OMPULSORY P ROCESS ...................................................................................................... 3-5G.P ERSONAL S ECURITY C LEARANCE. ................................................................................................................. 3-5H.E XPERT A SSISTANCE. ........................................................................................................................................... 3-5 III. INSPECTION SCOPE. ......................................................................................... 3-6A.C OMPREHENSIVE ................................................................................................................................................... 3-6B.P ARTIAL. ................................................................................................................................................................... 3-6 IV. CONDUCT OF INSPECTION .............................................................................. 3-6A.T IME OF I NSPECTION............................................................................................................................................. 3-6B.P RESENTING C REDENTIALS. ............................................................................................................................... 3-6C.R EFUSAL TO P ERMIT I NSPECTION AND I NTERFERENCE ............................................................................. 3-7D.E MPLOYEE P ARTICIPATION. ............................................................................................................................... 3-9E.R ELEASE FOR E NTRY ............................................................................................................................................ 3-9F.B ANKRUPT OR O UT OF B USINESS. .................................................................................................................... 3-9G.E MPLOYEE R ESPONSIBILITIES. ................................................................................................. 3-10H.S TRIKE OR L ABOR D ISPUTE ............................................................................................................................. 3-10I. V ARIANCES. .......................................................................................................................................................... 3-11 V. OPENING CONFERENCE. ................................................................................ 3-11A.G ENERAL ................................................................................................................................................................ 3-11B.R EVIEW OF A PPROPRIATION A CT E XEMPTIONS AND L IMITATION. ..................................................... 3-13C.R EVIEW S CREENING FOR P ROCESS S AFETY M ANAGEMENT (PSM) C OVERAGE............................. 3-13D.R EVIEW OF V OLUNTARY C OMPLIANCE P ROGRAMS. ................................................................................ 3-14E.D ISRUPTIVE C ONDUCT. ...................................................................................................................................... 3-15F.C LASSIFIED A REAS ............................................................................................................................................. 3-16VI. REVIEW OF RECORDS. ................................................................................... 3-16A.I NJURY AND I LLNESS R ECORDS...................................................................................................................... 3-16B.R ECORDING C RITERIA. ...................................................................................................................................... 3-18C. R ECORDKEEPING D EFICIENCIES. .................................................................................................................. 3-18 VII. WALKAROUND INSPECTION. ....................................................................... 3-19A.W ALKAROUND R EPRESENTATIVES ............................................................................................................... 3-19B.E VALUATION OF S AFETY AND H EALTH M ANAGEMENT S YSTEM. ....................................................... 3-20C.R ECORD A LL F ACTS P ERTINENT TO A V IOLATION. ................................................................................. 3-20D.T ESTIFYING IN H EARINGS ................................................................................................................................ 3-21E.T RADE S ECRETS. ................................................................................................................................................. 3-21F.C OLLECTING S AMPLES. ..................................................................................................................................... 3-22G.P HOTOGRAPHS AND V IDEOTAPES.................................................................................................................. 3-22H.V IOLATIONS OF O THER L AWS. ....................................................................................................................... 3-23I.I NTERVIEWS OF N ON-M ANAGERIAL E MPLOYEES .................................................................................... 3-23J.M ULTI-E MPLOYER W ORKSITES ..................................................................................................................... 3-27 K.A DMINISTRATIVE S UBPOENA.......................................................................................................................... 3-27 L.E MPLOYER A BATEMENT A SSISTANCE. ........................................................................................................ 3-27 VIII. CLOSING CONFERENCE. .............................................................................. 3-28A.P ARTICIPANTS. ..................................................................................................................................................... 3-28B.D ISCUSSION I TEMS. ............................................................................................................................................ 3-28C.A DVICE TO A TTENDEES .................................................................................................................................... 3-29D.P ENALTIES............................................................................................................................................................. 3-30E.F EASIBLE A DMINISTRATIVE, W ORK P RACTICE AND E NGINEERING C ONTROLS. ............................ 3-30F.R EDUCING E MPLOYEE E XPOSURE. ................................................................................................................ 3-32G.A BATEMENT V ERIFICATION. ........................................................................................................................... 3-32H.E MPLOYEE D ISCRIMINATION .......................................................................................................................... 3-33 IX. SPECIAL INSPECTION PROCEDURES. ...................................................... 3-33A.F OLLOW-UP AND M ONITORING I NSPECTIONS............................................................................................ 3-33B.C ONSTRUCTION I NSPECTIONS ......................................................................................................................... 3-34C. F EDERAL A GENCY I NSPECTIONS. ................................................................................................................. 3-35CHAPTER 4VIOLATIONSI. BASIS OF VIOLATIONS ..................................................................................... 4-1A.S TANDARDS AND R EGULATIONS. .................................................................................................................... 4-1B.E MPLOYEE E XPOSURE. ........................................................................................................................................ 4-3C.R EGULATORY R EQUIREMENTS. ........................................................................................................................ 4-6D.H AZARD C OMMUNICATION. .............................................................................................................................. 4-6E. E MPLOYER/E MPLOYEE R ESPONSIBILITIES ................................................................................................... 4-6 II. SERIOUS VIOLATIONS. .................................................................................... 4-8A.S ECTION 17(K). ......................................................................................................................... 4-8B.E STABLISHING S ERIOUS V IOLATIONS ............................................................................................................ 4-8C. F OUR S TEPS TO BE D OCUMENTED. ................................................................................................................... 4-8 III. GENERAL DUTY REQUIREMENTS ............................................................. 4-14A.E VALUATION OF G ENERAL D UTY R EQUIREMENTS ................................................................................. 4-14B.E LEMENTS OF A G ENERAL D UTY R EQUIREMENT V IOLATION.............................................................. 4-14C. U SE OF THE G ENERAL D UTY C LAUSE ........................................................................................................ 4-23D.L IMITATIONS OF U SE OF THE G ENERAL D UTY C LAUSE. ..............................................................E.C LASSIFICATION OF V IOLATIONS C ITED U NDER THE G ENERAL D UTY C LAUSE. ..................F. P ROCEDURES FOR I MPLEMENTATION OF S ECTION 5(A)(1) E NFORCEMENT ............................ 4-25 4-27 4-27IV.OTHER-THAN-SERIOUS VIOLATIONS ............................................... 4-28 V.WILLFUL VIOLATIONS. ......................................................................... 4-28A.I NTENTIONAL D ISREGARD V IOLATIONS. ..........................................................................................4-28B.P LAIN I NDIFFERENCE V IOLATIONS. ...................................................................................................4-29 VI. CRIMINAL/WILLFUL VIOLATIONS. ................................................... 4-30A.A REA D IRECTOR C OORDINATION ....................................................................................................... 4-31B.C RITERIA FOR I NVESTIGATING P OSSIBLE C RIMINAL/W ILLFUL V IOLATIONS ........................ 4-31C. W ILLFUL V IOLATIONS R ELATED TO A F ATALITY .......................................................................... 4-32 VII. REPEATED VIOLATIONS. ...................................................................... 4-32A.F EDERAL AND S TATE P LAN V IOLATIONS. ........................................................................................4-32B.I DENTICAL S TANDARDS. .......................................................................................................................4-32C.D IFFERENT S TANDARDS. .......................................................................................................................4-33D.O BTAINING I NSPECTION H ISTORY. .....................................................................................................4-33E.T IME L IMITATIONS..................................................................................................................................4-34F.R EPEATED V. F AILURE TO A BATE....................................................................................................... 4-34G. A REA D IRECTOR R ESPONSIBILITIES. .............................................................................. 4-35 VIII. DE MINIMIS CONDITIONS. ................................................................... 4-36A.C RITERIA ................................................................................................................................................... 4-36B.P ROFESSIONAL J UDGMENT. ..................................................................................................................4-37C. A REA D IRECTOR R ESPONSIBILITIES. .............................................................................. 4-37 IX. CITING IN THE ALTERNATIVE ............................................................ 4-37 X. COMBINING AND GROUPING VIOLATIONS. ................................... 4-37A.C OMBINING. ..............................................................................................................................................4-37B.G ROUPING. ................................................................................................................................................4-38C. W HEN N OT TO G ROUP OR C OMBINE. ................................................................................................4-38 XI. HEALTH STANDARD VIOLATIONS ....................................................... 4-39A.C ITATION OF V ENTILATION S TANDARDS ......................................................................................... 4-39B.V IOLATIONS OF THE N OISE S TANDARD. ...........................................................................................4-40 XII. VIOLATIONS OF THE RESPIRATORY PROTECTION STANDARD(§1910.134). ....................................................................................................... XIII. VIOLATIONS OF AIR CONTAMINANT STANDARDS (§1910.1000) ... 4-43 4-43A.R EQUIREMENTS UNDER THE STANDARD: .................................................................................................. 4-43B.C LASSIFICATION OF V IOLATIONS OF A IR C ONTAMINANT S TANDARDS. ......................................... 4-43 XIV. CITING IMPROPER PERSONAL HYGIENE PRACTICES. ................... 4-45A.I NGESTION H AZARDS. .................................................................................................................................... 4-45B.A BSORPTION H AZARDS. ................................................................................................................................ 4-46C.W IPE S AMPLING. ............................................................................................................................................. 4-46D.C ITATION P OLICY ............................................................................................................................................ 4-46 XV. BIOLOGICAL MONITORING. ...................................................................... 4-47CHAPTER 5CASE FILE PREPARATION AND DOCUMENTATIONI.INTRODUCTION ............................................................................................... 5-1 II.INSPECTION CONDUCTED, CITATIONS BEING ISSUED. .................... 5-1A.OSHA-1 ................................................................................................................................... 5-1B.OSHA-1A. ............................................................................................................................... 5-1C. OSHA-1B. ................................................................................................................................ 5-2 III.INSPECTION CONDUCTED BUT NO CITATIONS ISSUED .................... 5-5 IV.NO INSPECTION ............................................................................................... 5-5 V. HEALTH INSPECTIONS. ................................................................................. 5-6A.D OCUMENT P OTENTIAL E XPOSURE. ............................................................................................................... 5-6B.E MPLOYER’S O CCUPATIONAL S AFETY AND H EALTH S YSTEM. ............................................................. 5-6 VI. AFFIRMATIVE DEFENSES............................................................................. 5-8A.B URDEN OF P ROOF. .............................................................................................................................................. 5-8B.E XPLANATIONS. ..................................................................................................................................................... 5-8 VII. INTERVIEW STATEMENTS. ........................................................................ 5-10A.G ENERALLY. ......................................................................................................................................................... 5-10B.CSHO S SHALL OBTAIN WRITTEN STATEMENTS WHEN: .......................................................................... 5-10C.L ANGUAGE AND W ORDING OF S TATEMENT. ............................................................................................. 5-11D.R EFUSAL TO S IGN S TATEMENT ...................................................................................................................... 5-11E.V IDEO AND A UDIOTAPED S TATEMENTS. ..................................................................................................... 5-11F.A DMINISTRATIVE D EPOSITIONS. .............................................................................................5-11 VIII. PAPERWORK AND WRITTEN PROGRAM REQUIREMENTS. .......... 5-12 IX.GUIDELINES FOR CASE FILE DOCUMENTATION FOR USE WITH VIDEOTAPES AND AUDIOTAPES .............................................................. 5-12 X.CASE FILE ACTIVITY DIARY SHEET. ..................................................... 5-12 XI. CITATIONS. ..................................................................................................... 5-12A.S TATUTE OF L IMITATIONS. .............................................................................................................................. 5-13B.I SSUING C ITATIONS. ........................................................................................................................................... 5-13C.A MENDING/W ITHDRAWING C ITATIONS AND N OTIFICATION OF P ENALTIES. .................................. 5-13D.P ROCEDURES FOR A MENDING OR W ITHDRAWING C ITATIONS ............................................................ 5-14 XII. INSPECTION RECORDS. ............................................................................... 5-15A.G ENERALLY. ......................................................................................................................................................... 5-15B.R ELEASE OF I NSPECTION I NFORMATION ..................................................................................................... 5-15C. C LASSIFIED AND T RADE S ECRET I NFORMATION ...................................................................................... 5-16。

国际商务单证缮制与操作模拟题101、SHANGHAI TEXTILES IMP. & EXP. CORP.27 ZHONGSHAN ROAD, SHANGHAI .CHIN ATEL ：86-21 (3218467 FAX 21^3291267SALES CONFIRMATIONNo. : STO603 Dale ： Aug. 15.20 TO ： SUPERB AIM ( HONGKONG)LTD.R1W ・ 504 FUNCLEE COMM BLDG 、 KOWLOON ； HONGKONGWe hereby confinn having sold to you the following goods on terms and conditions as stat below ・ NAME OF COMMODITY: textileTwill 2/1 108 x 54/20 x20 59" Packed in cartons of ten meters Total 10 000 meters USD 54.00 per meler C1F C2 H. K. USD 540 000.00 (SAY US DOLLARS flV E HUNDRED AND FORFY THOUSA? ONLY.) SHIPMENT: During Ocl./N<iv. 2006 from Shanghai to H. K ・ with partial shipments permilted. INSURANCE : To be covered by the seller for 110% of lotdl invoice value against all ri^ks and u risk?* as per I he relevanl ot'can marine cargo clauses of llie PIO ： dated 1981/01/0 The buyer should open ihnxigli a bank a<?i!cplable Io the seller an irrevocable 1“ payable at 30 days after B/L dale to reach the seller 30 days before the month shipment valid for negotiation in China until I lie 15 th day after the dale of shipmer Please gign and return one copy for our file.SHANGHAI TEXTILES IMP, & EXP ・ CORI SPEC! H CATION ： PACKING ：QUANTITIY ： UNITPRICE ： TOTALAMOUNT ： PAYMENT ： REMARKS：The Buyer: AliceHONGKONG&SHANGHAI BANKING CORPORATIONQUEENS ROAD CENTER AL, P・ O・ BOX 64t H. K.TEL： 822J111 FAX： 810-1112NO. CN3099/7142nd. 2006 H・K・To： SHANGHAI TEXTILES IMP&EXP CORPORATION27 ZHONGSHAN ROAD, SHANGHAI, CHINA Applicant： SUPERB AIM (HONGKONG)LTD.RM. 450 FUNGLEE COMM BLDG・ KOWLOON, HONGKONGDear Sirs,We hereby open our irrevocable L/C No. CN3099/714 in your favour for a su exceeding about HKD540 000. 00 (SAY HK DOLLARS FIVE HUNDRED FORTY THOU ONLY) available by your draft吕on HSBC at 30 days after sight accompanied by the fol documents:1 • Signed commercial invoice in 6 copies.2・ Packing List in quadruplicate・3・ 2/3 clean on board B/L made out to order notify the above mentioned applicant and nFreight Collect M dated not later than October 31", 2006. From Shanghai to Hong partial shipment are not permitted ・4.Insurance policy in 2 copies covering All Risks and War Risks for 150% invoice value the relevant oceanmarine cargo clauses of the PI(：(： dated 1981/01/01.5・ Certificate of Origin issued by China Council for the Promotion of Intemational Trade>6. A certificate issued by the beneficiary and counteraigned by buyers representative Jeremiah, his signaturemust be verified by opening bank, certifying the quality to conf sample submitted on 7lh June, 2006. DESCRIPTION OF GOODS:Textile, twill 2/1 108 x 54/20 x 20 59", Total 10 000 meters, Packed in cartons meters f USD 54*00 per meter CIFC2 H. K.SPECIAL INSTRUCTIONS:(1)Shipping advice to be sent by fax to lhe applicant immediately after the shipment stati: L/C No. , shipping marks T name of vessel t goods description and amount as well as tl of lading No. and date. A copy of such advice must accompany the original doci presented for negotiatiom■(2)1/3 clean on board B/L 豁nl to applicant by DHL witliin 24 hours after shipment.Dear Helen tDocuments of 220 roDs recd today t thanks.Ph note our new order：PVC Strips1.200mm x2mm x50m transparent normal - 120 rolls2.200mm x 2mm x50m transparent normal ribbed - 10 rolls3.200mm x3mm x50m transparent nonnal -20 rolls4.300mm x3mm xSOm transparent nonnal -30 rolls5.300mm x 3mm x50m transparent normal nbbed - 20 rollsPls send profonna invoice ao that we CA« send moneyBest RegardsNhhith资料;1.The seller： SHANGHAI LUCKY SAFETY SCREENS CO・.LTDUNIT C 2/F JINGMAO TOWERSHANGHAI, CHINA・2.The buyer： RAM? PLASTICS201. HAUZ RANI. MALVIYA NAGAR.NEW DELHI 110017 JND1A3・ Proformfi invoice No, LU805184.Proforma invoice date： May 18. 20085.S/C No. LU08056・ Port of loading and destination: From Shanghai China to Nhava Sheva India7.Tenm of payment ； Advanced T/T8.Shipping Mark:按标准的唆头式样9・ Unit price：USD86t00/roll CIF Nhava Sheva for 200mm x2mm x50m transparent normalUSD98.00/roll CIF Nhava Sheva for: mm x 2mni x 50m transparent normal ribbed USD92.00/mil CIF Nhava Sheva for 200mm x3mm xSOm transparent normalUSD 108.00/roll CIF Nhava Sheva for 300mm x3mm x50m transparent normalUSD116,00/roll CIF Nhava Sheva for 300mm x 3 mm x 50m transparent normal ribbed 10. DETAILS OF THE SELLER'S BANK：BANK OF CHINA# SHANGHAI BRANCH.NO. 4 Zhong»han road t Shanghai * P. R・ CHINASWIFT CODE： BKCHCNBJ530BENEFICIARY： SHANGHAI LUCKY SAFETY SCREENS CO・，LTDACCOUNT NO： 1281 2242012 7091 015三、资料：1・ 客户名称地址：AL BALOUSHI TRADING EST JEDDAH ・2・ 付款方式：20%T/T BEFORE SHIPMENT AND 80%D/P AT SIGHT3・ 製运信，忌:扌旨定APL 承运,装运期:2005・04・29；起运港:NINGBO, 口的港:JEDDAH4・价格条款：CFR JEDDAH5・陵头：ROYAL05AR225031JEDDAHC/N ： 1-4606. 货物描述：P ・P INJECTION CASES 14〃/22〃/27〃/3230SET@USD42. P.P INJECTION CASES 14〃/19〃/27〃/3230SET@USD41 •00/SET USD9430・ 00 （中文品名：注塑箱四件套）7. 装箱资料：箱号 货号 包装 件数 毛重（KGS ） 净重（KGS ）体积1-230 ZL0322+BC05 CTNS 230 18.5/4255 16.5/379534M ， 231-460ZL0319+BC01 CTNS 230 18.5/4255 16.5/379534M“ 8・ 合同号：05AR225031 签订日期：2005年3月30日9. 商业发票号：AC05AR031要求：根据以上资料制作汇票、商业发票、装箱单3、缮制汇票：BILL QF EXCHANGKDrawn CtiderH 期PayatlE %1 illi inLcrt^L <0 ___ % 枝 此姣%GREAT WALL TRADING CO. , LTD. |李力4、缮制商业发票： 长城贸易有限公司GREAT WALL TRADING CO. , LTD.Room201, HUAStlENG BUILDING + NINGBO, P- R. CHINATEL t 0374-24704QU FAX# 24691619COMMERCIAL TNVOICt00/SET USD9660・ 00 L TLWCHMI I J I C L/C W 仇 ______________________ 息 ___ 忖款号码No. 汇票金额 口 •目本汇栗之副本未付｝忖交金倾Exchange for£it ________________ tijghL uf Lhi 恰 FJRST of Eidiangr (Scc^ond ofExrfiange Dein^ unpnid) Pay tn the crdcr 〔才thp Riim ofTOt INVOICE NQ : ____________TNVOFCE DATE：______________S/C NO. : ____________S/C DATE: _________SAY T0TAI-：GREAT WALL TRADFNG CO_ r EriJ.李力5、缮制装箱单：抚城贸易有公司GREAT WALL TRADING CO, F LTD.Rwni 201, HUASHENC BUILDING. NINGBO. IL CHINATEL: 057斗-24704015 FAX； 24691619PACKING LIOTTO：INVCHriE NO. $INVOICE DATE B ___________S/C NU. : ____________ FROM：__________ :_____________ TO：____________ _____________Total -SAY TOTAL：四、6、合同资料：买方：长城贸易公司天津市生力路123号TEL: 022-********卖方:TAKAMRA IMP・ &EXP・ CORP.324, OTOLIMACH TOKYO, JAPANTEL： 028-********品名：48英寸彩色电视机单价：每台1000美元CLEF天津数量：丄00台包装：每台装一纸箱总值：100000美元装运时间：2005年8月31日前，不准分批装运和转运装运港：大阪目的港:天津开证方式：电开支付：不可撤销即期跟单信用证最迟开证日期：2005年7月20日保险：按发票金额加一成投保一切险和战争险单据条款：商业发票一式五份，注明信用证号和合同号装箱单一式四份全套清洁已装船正本提单，做成空口抬头，空口背书，注明运费预付检验检疫机构出具的品质检验证书一份保险单正本一份，作空白背书合同号：CWM050831开户行及账号：中国银行1357924680买方法人代表：李红IRREVOCABLE DOCUMENTARY CREDIT APPLICATIO ：TO: BANK OF CHINAL/C NO. Ex ■ Card N (v Contracl No. Partial shipmentsTransshipment □allowed □nol ollowrl □allowed 口呦 allowed Loading an board/dispateli/taking in charge at/froin not later than for lrarii$portatiori toCredit available will) □by sight payment Oby acceptan □by deferred payment at ag^insl the documenls detailed hen □ and beneficiary 1 2 3 4 5 6 7 8 9 10 11 12 13 s draft for % ol al on□FOB UCFR OCI] □or other terms答案: Documertl required ； (marked with x )2 ( ) Signed Commercial Invoice in ____________ copies indicalion L/C No. and Contract No.3 ( )Full set of clean <m board ocean Bills of Lading made oul __________________ and( Jblank endor"freight" ( ) to collect/( ) prepaid4 ( ) Air Waybills showing" fneighl( )to collect/( ) prepaid( ) ifidicaling freight amount" ar 4・( )We normal issued by consigned to6 ( ) hi^urance Pol icy/Certifi cate in ____________ copies for % of the invoice value showing cl aircurrency of the drufl t black endorsed, covering ( ) Ocean Marine Transportation / ( ).()Over Land Trnnsportaliont ) All Risks, War Ris 賦氐( )Packing Li&l / Weigh! Memo in _____________ c opies indirating quantity / gross and net weighpacking conditions as called for by I he L/CL7- ( ) Certificate of Quantity / Weight in copies issued by an independent surveyor ut lhe loading ptual surveyed quanlily/ weight of shipped goods well as the packing condition ・9 ( ) Ccrtificdle of Quality in ___________ copies issued by ( ) manufacturer / ( ) public()• , .. 10 ( ) Beneficiary*1 s Certified copy of cable / lelex dispalched to the accounlees wilhin hours after sname of vessel/( ) flight Na /( ) wagon Na date t quantity. weight and value of sliipme 11 ( ) HeneficiHry * s Certificate Certifying lhal extm copies of lhe <3ocumenb have been dispatchedInicl terms.1 L ( ) Shipping Co's certificate attesting dial lhe carrying vessel is eharterecl or bwked by accouiugents ；13 ( ) Other documenls, if any.Additional Inslruclions ：)AH banking charges outside the opening bank are for beneficiary 1 s Eiccounl.)Documents must be presenled within days after the date of issuance of the transport documiDate ：Beneficiary( fiiil name and address) Dale and place of expiry of the ere □ Issue by airmail □ With brief£ sion□ Issue by express delivery □issue bylelelransrnissioii(which instrument)Amount ( both in figures and words Descriplion of goods ：Packing* lidilv of this rrediLK开证吋间过晚（合同耍求在装运月前30天开到；信用证最迟装运期为10月31H,开证日为10月2 口。

INTERNATIONAL HULL CLAUSES (01/11/03)PART Ⅰ－PRINCIPAL INSURING CONDITIONS1 GENERAL1.1 Part 1, Clauses 32-36 of Part 2 and Part 3 apply to this insurance. Parts 2 and 3 shall be those current at the date of inception of this insurance. Clauses 37-41 of Part 2 shall only apply where the Underwriters have expressly so agreed in writing.1.2 This insurance is subject to English law and practice.1.3 This insurance is subject to the exclusive jurisdiction of the English High Court of Justice, except as may be expressly provided herein to the contrary.1.4 If any provision of this insurance is held to be invalid or unenforceable, such invalidity or unenforceability will not affect the other provisions of this insurance, which shall remain in full force and effect.1、总则1.1 第一部分各条、第二部分中的第32条至第36条和第三部分各条适用于本保险。

第二部分和第三部分须为本保险订立时施行的条款。

存货管理制度英文范本1. IntroductionEffective inventory management is crucial for the success of any business, regardless of its size or industry. Proper management of inventory ensures that a company has the right amount of stock on hand to meet customer demand without overstocking or understocking. This document outlines the inventory management system that will be implemented in our organization to optimize the flow of goods and maximize profitability.2. ObjectivesThe primary objectives of the inventory management system are as follows:- To accurately track and monitor inventory levels- To minimize stockouts and overstock situations- To reduce carrying costs associated with excess inventory- To improve order fulfillment and customer satisfaction- To streamline inventory replenishment processes- To enhance overall operational efficiency and profitability3. Inventory ClassificationInventory will be classified into three main categories based on their demand and value:- Raw materials: Items that are used in the production of goods or services- Work-in-progress (WIP): Items that are in various stages of production- Finished goods: Items that are ready for sale or distributionEach category will be further classified into subcategories based on factors such as lead time, demand variability, and cost.4. Inventory ControlTo maintain optimal inventory levels, the inventory management system will utilize the following control measures:- Reorder point: The minimum level of inventory that triggers a reorder- Economic order quantity (EOQ): The optimal quantity of inventory to order to minimize total costs- Safety stock: An additional buffer of inventory to protect against stockouts- Just-in-time (JIT) inventory: Inventory is replenished as needed, reducing excess inventory 5. Inventory TrackingThe inventory management system will track inventory levels in real-time using a combination of manual and automated methods. Barcoding and RFID technology will be used to scan and track inventory movements throughout the supply chain. Inventory counts will be conducted regularly to ensure accuracy and prevent shrinkage.6. Inventory ReplenishmentInventory replenishment will be managed using a combination of forecasting, demand planning, and vendor management. Historical sales data, market trends, and seasonality will be used to forecast demand and determine optimal inventory levels. Vendors will be evaluated based on factors such as price, quality, and lead times to ensure timely and cost-effective replenishment.7. Inventory ValuationInventory will be valued using the following methods:- First In, First Out (FIFO): Inventory is valued based on the cost of the oldest items first- Last In, First Out (LIFO): Inventory is valued based on the cost of the newest items first- Weighted Average Cost: Inventory is valued based on the average cost of all items in stock 8. Inventory ReportingInventory reports will be generated on a regular basis to provide management with real-time visibility into inventory levels, trends, and performance metrics. Key performance indicators (KPIs) such as inventory turnover ratio, days sales of inventory, and fill rate will be monitored to assess the effectiveness of the inventory management system.9. Inventory AuditRegular audits will be conducted to ensure the accuracy and integrity of inventory records. Physical inventory counts will be compared to system records to identify discrepancies and address any issues promptly. Inventory control policies and procedures will be reviewed and updated as needed to prevent fraud and ensure compliance.10. ConclusionEffective inventory management is essential for the success of any organization. By implementing a robust inventory management system that leverages technology, data analytics, and best practices, our organization can minimize costs, optimize inventory levels, and improve customer satisfaction. With proper inventory control measures in place, we can achieve operational excellence and drive sustainable growth in the long term.。

Chapter 11Chapter11International Trade FinanceImportance of financing in aninternational settlement transactionLetter of Credit issuance（开立信用证）Inward Bill（进口押汇）Shipping guarantee（提货担保）International Trade FinanceTrust receipts（信托收据）Financing from export promotion agency（出口促进机构融资）C di d d i（信用卡透支）Facility on import financeTrade Finance Credit card overdrawing（信用卡透支）P ki l（打包贷款）Packing loan（打包贷款）Outward bills（出口押汇）Bill Discounting（票据贴现）Factoring（保理）Factoring （保理）Forfeiting（福费廷）Export-tax-return loanFacilities on export finance（出口退税抵押贷款）Export guarantee and insurance（出口担保和保险）11.1 Importance of financing in an 111Importance of financing in an international settlement transaction Financing is very important for both the buyer and the seller in an international settlement transaction in that it can ease the transaction, transaction in that it can ease the transaction, reach an agreement and increase sales opportunities.t itia Facilities on import financea Facilities on export finance11.2 Facility on import financeLetter of Credit issuance（开立信用证）Inward Bill（进口押汇）pp g gShipping guarantee（提货担保）Trust receipts（信托收据）Financing from export promotion agencyFinancing from export promotion agency（出口促进机构融资）Credit card overdrawing（信用卡透支）1. Letter of credit issuanceBy issuing a documentary credit, the bank is obliged to pay upon the documents complied with the L/Cp pA documentary credit issuance can be regarded as afinancing arrangement for the customerfinancing arrangement for the customerBased on the creditworthiness of the applicant,the issuing bank will approve a credit line for him,under thehimapproved credit line,the issuing bank will charge no deposit for issuing a L/C from importer.d it f i i f i tCredit Line Granted by BankCompany B Company A Company B 30000 Dollars50000000 DollarsCompany C 5000D ll 5000 DollarsCredit Line ManagementC A l i•State-owned, collectively owned, private ¾Company Analysis ,y ,p •Industry position•History in the industry y y •History with the bank •Corporate strategy p gy •Internal control •Management‘s track record of honoring and Management s track record of honoring and dishonoring obligation•Academic background and experience g p•Decision making process: centralized or decentralized.Capacity to Repay¾Capacity to RepayThe bank must study carefully the auditedfinancial statements, in-house and unaudited financial statementfinancial statement¾Trade AnalysisMarket price and seasonal goods or not•Market, price and seasonal goods or not.•Buyers/suppliers powerDistribution channel•Distribution channel•Goods to be warehoused and insuredCurrency convertibility•Currency convertibility•Any quota requirement and restrictionShi t d it d ti ti•Shipment and its destination2. Inward billsAn inward bill (imported bill purchased) is the issuingbank effects payment to the beneficiary upon presentation of the required documents before the applicant actually pays.p,p yz Under the operation of the L/C, the importer can only obtain the documents of goods title upon the payment.However banks can deal with the importer’s bills andz However, banks can deal with the importer s bills and documents when the importer has difficulties in effectingpaymentt3. Shipping guarantee3Shipping guaranteeWhen the goods arrived at destination before they y g documents, the buyer may obtain a bank guarantee from issuing bank and submit it to the carrier in order to obtain the goods for sale.to obtain the goods for sale.The banks must require the importer to fulfill these ÕTransfer the fund as per the invoice in copy into an escrow The banks must require the importer to fulfill these obligation:Transfer the fund as per the invoice in copy into an escrow account of the issuing bankPresent copies of bill of lading ÕPresent copies of bill of ladingÕWaive the right of rejecting the documents even if there are di idiscrepancies ÕRedeem the shipping guarantee from the shipping company by original bill of lading to return to the bank within 7 working days after the arrival of the original bill of lading ÕBe fully responsible for any loss of the shipping guarantee issued by the bank yShipping Guarantee Flow4. Trust Receipts (T/R)4Trust Receipts(T/R)y p yBefore the buyer effects the payment to the issuing bank, the buyer may borrow the documents from the issuing bank against T/R and obtain the from the issuing bank against T/R and obtain the goods from the carrier.¾A trust receipt is a kind ofimport financing facilityi t fi i f ilit¾The importer will fulfill hisobligation for payment underbli ti f t dthe L/C after he sells thegoods.5. Financing from export promotion agencyFinancing support from export trade promotioni i th ll’t f i iagency services in the seller’s country of origin may include the buyer credit from the seller’s bankwhich makes the late payment of the buyer possible.6. Credit card overdrawingCredit cards can be used by the buyer as a meansof payment for international trade, and at the same of payment for international trade and at the sametime, they can also be used as an option of financingby means of overdrawing for payment. But thelimitations are: some sellers in some countries may ynot accept the credit card payment , and the creditcard payment is only available within a certain card payment is only available within a certain “credit limit”.11.3 Facilities on export finance 113F iliti t fiW Packing loan（打包贷款）Outward billsW Outward bills（出口押汇）W Bill Discounting（票据贴现）W Factoring （保理）W Forfeiting（福费廷）W Export-tax-return loan（出口退税抵押贷款）Export guarantee and insuranceW Export guarantee and insurance （出口担保和保险）g1. Packing loanExporters use the credit as a collateral to apply for a loan, and the funds will be only used forp p g gpreparing the goods under the credit.Packing loan is an export financing provided by banks for exporters preparing goods before shipmentfor exporters preparing goods before shipmentThe exporter must present its credit to the bank from which he gets the loan, and the bank will negotiate the documents and deduct the amount for the purpose of packing goodsThe amount for packing loan is70%-80%of the L/C The amount for packing loan is 70%-80% of the L/CThe procedure of Packing Loan Th d f P ki Lg pThe bank should take the following points into account before making a packing loan to his customer:¶Credit investigation on issuing bank and importer ¶Careful study on L/CBe careful of transferable credit¶¶Know the trade and the marketSupervision and risk mitigation¶Supervision and risk mitigation¶Comparison between packing loan and anticipatory L/Cti i t L/C2. Outward billsOutward bills (export bills purchased) refers afinancing facility that the bank will purchase the financing facility that the bank will purchase theexport bill and documents upon the request of aexporter if the documents presented comply with if i the terms and conditions of the L/C.Four factors are considered by the bank before F f t id d b th b k b fit decides to purchase the bill:Credits of iss ing banksÂCredits of issuing banksÂConformity of documents with L/C“Soft Clauses” of creditgÂInvestigation on trade and tradersThe procedure of Outward bills The procedure of Outward bills3. Bill Discounting3Bill DiscountingBill discount is an act of bill, and is a kind of financing. The bill to be discounted must be a time financing The bill to be discounted must be a time bill, and it can be discounted after its acceptance.4. Factoring4F t iFactoring contract means a contract concluded“Factoring contract”means a contract concludedbetween the supplier and the factor pursuant withwhichÎThe supplier may assign to the factor receivables;Th f t i t f fi i f th llÎThe factor is to perform financing for the seller, maintenance of accounts, collection of receivables andprotection against default in payment by the buyers;ÎNotice of the assignment of the receivables is to be given in writing to the debtorsThe operation of Factoring1.Goods & InvoiceBuyer Seller2. Copiesof Invoice 3. a. Prepayments b. Credit Cover 5. DebitCollection6. Payment 4. Send InvoiceImport Export7. a. Paymentb. Credit Cover FactoringFactoring b C ed t Co eFunction of factoringU FinanceU Sales ledger administrationU Collection of A/RU Credit cover5. ForfeitingForfeiting is the term generally used to denote the purchase of obligation falling due at somefuture date arising from deliveries of goods and future date, arising from deliveries of goods andservice-mostly export transactions-withoutrecourse to any previous holder of the obligation.Procedure of Forfeiting Procedure of Forfeiting1Contract Drawing Draft2. Issue Note 1. Contract /Drawing Draft Importer Exporter6. Payment 4.Discount Note or Draft3.DeliverNote orf InstallmentwithoutRecourse Draft F f i i B k I ’B k5. Guarantee Note or Draft Forfeiting BankImporter’s BankRisk in forfeiting gThe risks of export finance connected with anyf b d fi i ll d fi d type of cross-border financing are usually defined as political, transfer, commercial and currency risks.Advantages for exportersRelieves the balance sheet of contingent liabilities;D Relieves the balance sheet of contingent liabilities;D Improves liquidity of possible losses through only partial state or private insurance cover and the negation of possible liquidity problems which are negation of possible liquidity problems which are unavoidable during the claim period withi nsurance coverD There is no interest rate riskD There is no risk of fluctuations in the exchange rate nor changes in the status of the debtort h i th t t f th d btComparison between factoring and forfeitingp g gItems Factoring ForfeitingNature New and comprehensive method oftSimilarities paymentContent Risk protection and trade financingMethod Purchase of export receivablesPurchase target Consumer goodsreceivables Capital goods receivablesPurchase percentage Entire or partialPurchase percentage Entire or partial EntireReceivable nature General receivables Bills or certificateBank guarantee No Import bank Differences guaranteePurchase nature With or withoutdiscourse Without discourseOth i With t Other services With WithoutRisk control and transfer Credit ranking Syndicated ormarket transfer(negotiable)Basic method O/A, D/A Clean collection,L/C6. Export-tax-return loanThis is a short-term loan offered by a bank to the seller by using its export-tax-returny g preceivables or account as collateral.This type of export financing may be necessary when the export tax return needs some time to be when the export-tax return needs some time to be completed by the taxation authority and the seller needs immediate money even after the payment needs immediate money even after the payment has been completed in an international settlement transaction.transaction7. Export guarantee and insuranceIn order to promote export, many government In order to promote export many government have established some financial institutions providing export guarantee and insurance, e.g. in idi d i i China, we have China Import and Export Bank; in U.K., they have Export Credit Guarantee Bureau; in France, they have The Foreign Trade Bureau;in France,they have The Foreign Trade Insurance Corporation, etc. They are actually “liti l”t t d fi i l i tit ti “political” or state-owned financial institutions established to encourage and support national export.A bank guarantee may also be defined as anA b k t l b d fi d independent obligation where the guarantor ( a bank/ financial institution/ surety) has to make a special agreement with its customer, ensuring that special agreement with its customer,ensuring that it will be refunded by him for any payment to be effected under the contract of guarantee.ff t d d th t t f t（一）开证额度的使用案例介绍假设进口企业A在银行B开户。