4缮制商业单据

《外贸单证实务》课程标准一、课程性质与任务本课程是港口与航运管理专业的一门专业基础课程。

按照立德树人根本要求，以“三全育人”为路径，培养学生高尚道德情操和正确价值观。

通过本课程的学习，使学生具备识读合同、信用证的能力，具备根据合同以及信用证缮制单证并审核单据完成议付的能力，使学生从能够完成相关操作岗位的单证缮制和处理等工作。

前续课程为《国际贸易实务》；后续课程为《理货业务》、《国际货运代理实务》、《船舶代理业务》、《航运业务函电》、《海上货物运输与保险》。

二、课程教学目标知识目标1.了解外贸单证的种类和单证工作的基本要求；2.熟悉信用证的流转程序；3.掌握信用证的基本内容；4.了解发票、装箱单、提单、保险单、产地证、汇票等单据的作用；5.掌握发票、装箱单、提单、保险单、产地证、汇票等单据的缮制方法；6.掌握信用证方式下结汇单据的审核要点；7.掌握信用证方式下结汇单据的流转程序。

（一）能力目标1.能够运用国际贸易实务基础知识来完成识读外贸合同的任务；2.能够运用外贸专用词汇和国际贸易基础知识来完成识读信用证的任务，并能够根据合同审核信用证并进行修改3.能够依据合同和信用证完成缮制商业发票、装箱单、托运单的任务；4.能够对一般贸易下的进出口业务，进行进出境货物报检、报关单证的缮制及办理相关手续；5.能够识读、申领、缮制原产地证书；6.能够办理进出口货物投保，制作投保单，审核保险单；7.能够根据信用证的要求来完成缮制提单的任务；8.能够根据信用证的要求缮制汇票并办理结汇手续的任务。

（三）素质目标1.具备耐心细致、认真负责的工作习惯；2.具备协商沟通、与人合作的能力；3.具备遵章守纪依法开展单证工作的法律意识；4.养成良好的外贸单证工作习惯，能够保证所制单证清洁、完整，能对单证进行资料收集、整理、存档；5.养成良好的查阅、整理外贸单证资料及业务流程应用资料的习惯；6.具备自我学习的能力与意识，能够通过图书馆、网络查找资料。

2009 年全国国际商务单证员专业考试国际商务单证缮制与操作试题一、根据合同内容审核信用证，指出不符之处并提出修改意见SALES CONTRACTTHE SELLER: NO. YH08039SHANDONG YIHAI IMP. & EXP. CO. ,LTD. DATE: DEC. 1, 2008No. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO ,CHINATHE BUYER :LINSA PUBLICIDAD, S. A.VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAINThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goodsTime of Shipment: DURING JAN. 2009 BY SEA BARCELONANOS. 1-26Loading Port and Destination: FROM QINGDAO TO BARCELONAPartial Shipment and Transshipment: ALLOWEDInsurance: TO BE EFFECTED BY THE BUYERTerms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENTISSUE OF DOCUMENTARY CREDIT27 :SEQUENCE OF TOTAL: 1/140A: FORM OF DOC. CREDIT : IRREVOCABLE20: DOC. CREDIT NUMBER: 103CD13727331C: DATE OF ISSUE: 08121540E: APPLICABLE RULES: UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY: DATE 090202 PLACE IN SPAIN51D: APPLICANT BANK: BANCO SANTANDER, S.A. 28660 BOADILLA DEL BARCELONA, SPAIN50: APPLICANT:LINSA PUBLICIDAD, S.A. VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN59: BENEFICIARY: SHANDONG YIHAN IMP. &EXP. CO. , LTD. No. 51 JINSHUI ROAD, QINGDAO, CHINA32B: AMOUNT:CURRENCY EUR AMOUNT 19250.0041A: AVAILABLE WITH...BY ANY BANK IN CHINA BY NEGOTIATION42C: DRAFTS AT... 30 DAYS AFTER SIGHT42A: DRAWEE: LINSA PUBLICIDAD, S.A.43P: PARTIAL SHIPMTS: NOT ALLOWED43T: TRANSSHIPMENT: NOT ALLOWED44E: PORT OF LOADING: ANY CHINESE PORT44F: PORT OF DISCHARGE: VALENCIA, SPAIN44C: LATEST DATE OF SHIPMENT: 09011545A: DESCRIPTION OF GOODSGOODS AS PER S/C No. YH08036 DATED ON DEC. 1, 2008CARDHOLDER DYED COW LEATHERBLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAOBROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAOPACKING: 200PCS/CTN46A: DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICE IN 3 COPIES2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES3. PACKING LIST IN 3 COPIES4.FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT5.INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC47A: ADDITIONAL CONDITIONSBILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING SHIPPINGCOMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE) VILTRANS (CHINA) INT'L FORWARDINGLTD. OR VILTRANS SHIPPING (HK) CO., LTD.71B: CHARGES: ALL CHARGES ARE TO BE BORN BY BENEFICIARY48: PERIOD FOR PRESENTATION: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUTWITHIN THE VALIDITY OF THIS CREDIT49: CONFIRMATION INSTRUCTION: WITHOUT经审核该信用证需要修改的内容如下：二、根据已知资料指出下列单据中错误的地方已知资料(1):SALES CONTRACTContract NO.: NJT090218Date; FEB. 18, 2009Signed at: Nanjing, ChinaThe Seller: NANJING JINLING TEXTILE CO. , LTD.Address: UNIT A 18/F, JINLING TOWER, No. 118 JINLING ROAD, NANJING, CHINAThe Buyer: DEXICA SUPERMART S. A.Address; BOULEVARD PACHECO 44, B-1000 BRUSSELS, BELGIUMThis Sales Contract is made by and between the sellers and the buyers, whereby the sellers agree to sell and buyers agree to buy the under-mentioned goodsPacking: IN CARTON Shipping Mark : N/MTime of Shipment: Within 30 days after receipt of L/C.From NINGBO PORT CHINA to BRUSSELS, BELGIUMTransshipment and Partial Shipment: AllowedInsurance; To be effected by the Seller for 110% of full invoice valuecovering all risks up to port of destination and war risks included with claimpayable at destination.Terms of Payment: By 100% Irrevocable Letter of Credit in favor of theSellers to be available by sight draft to be opened and to reach China beforeAPRIL 1, 2009 and to remain valid for negotiation in China until the 21 daysafter the foresaid Time of Shipment. L/C must mention this contract number L/Cadvised by BANK OF CHINA JIANGSU BRANCH. ALL banking Charges outside China are for account of the Buyer.The Seller The BuyerNANJING JINLING TEXTILE CO. , LTD. DEXICA SUPERMART S. A.钟山 ALICE已知资料(2):1. 装运信息: 指定APE承运,装期2009.04.19;船名PRINCESS;航次V.0182．装箱资料：合计108箱，装入1×20’集装箱3．商业发票号：NJT090218-09，签发日期2009年4月10日4．信用证号：CMKK9180205(1)一般原产地证(2) 保险单中国人民保险公司江苏省分公司THE PEOPLE'S INSURANCE COMPANY OF CHINA JIANGSU BRANCH货物运输保险单CARGO TRANSPORTATION INSURANCE POLICY发票号(INVOICE NO.) NJT090218-09 保单号次 PYIE2006080 合同号(CONTRACT NO.) NJT090218 POLICY NO.信用证号(L/C NO.): CCPIT 091810528被保险人: Insured: NANJING JINLING TEXTILE LTD.中国人民保险公司(以下简称本公司)根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列特款承保下述货物的运输保险，特立本保险单。

交单单据的缮制说明交单的单据一般包括，商业发票（COMMERCIAL INVOICE）、装箱单(PACKING LIST)、提单(BILL OF LADING),保险单（INSURANCE POLICY）原产地证书（CERTIFICATE OF ORIGIN ）、普惠制原产地证书（FORM A）。

一、商业发票（COMMERCIAL INVOICE）商业发票是出口商对进口商开立的发货价目清单，是买卖双方记账的依据，也是进口报关交税的总说明。

它是结汇单据中最重要的单据，其他单据都是以发票为依据的。

具体内容：1、出票人名称：发票的顶端必须有醒目的出口商的名称和详细地址，电话、传真号码；出票人名称要和信用证中受益人一模一样。

2、发票名称，在出口商名称下面，要有明显的粗体字COMMERCIALINVOICE字样；3、制单的日期和基本信息，包括发票的制单日期、发票号码、合同号、信用证号码；4、发票的抬头：即发票的接受方，发票上必须要明确发票抬头人的名称地址，通常情况下抬头人做成进口商，信用证方式下为开证申请人。

5、货物的起运地和目的地和运输方式，FROM XXX TO XXX BY SEA(BY AIR)6、货物描述，货物描述要具体，一般要注明货物的名称、品质、规格及包装情况。

信用证方式必须完全符合信用证中的货物描述的说明。

7、数量，其他单据必须和发票数量一致8、单价，总价，贸易术语（价格条款）计价货币名称，切记价格条款不能忘记显示。

9、大写金额，一定要和小写一致。

10、发票的分数，提交的分数一般与信用证规定一样，通常出具三份正本。

11、出票人名称（盖章，签字）二、装箱单(PACKING LIST)装箱单是记载或描述商品包装情况的单据，是商业发票的补充，是进口商清点数量或重量以及销售货物的依据。

具体内容：1、装箱单上一般不显示货物的单价、总价。

因为进口商把商品转售给第三者时只交付包装单据和货物，一般不愿意泄露其购买成本2、装箱单上要有毛净重，体积，唛头，总的件数，与其他的单据要一致3、包装情况要与发票上描述一致4、其他的和发票填制相同三、提单提单是承运人或者其代理人签发给托运人的，证明表面状况良好的货物已收到或者已装上指定的船只并负责运载到达指定的目的港交付给指定的收货人的一种货权凭证。

2016年国际商务单证员《国际商务单证缮制与操作》模拟试题及详解（一）一、根据下述合同内容审核信用证，指出不符之处，并提出修改意见。

（36分）1．合同资料This contract is made by and between the Sellers and Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the conditions stipulated below:（5）Packing:8pc Double Offset Ring SpannerPacked in 1 plastic carton of 16 sets each;9pc Extra Long Hex Key Set,12pc Combination Spanner, 10pc Combination Spanner Packed in 1 plastic carton of 10 sets each;12pc Double Offset Ring SpannerPacked in 1 plastic carton of 8 sets each.Packed in THREE 40’ CONTAINER（6）Delivery From TIANJIN,CHINA to BARCELONA,SPAIN（7）Shipping marks MAMUTBARCELONAC/NO.1-UP（8）Time of Shipment: Latest Date Of Shipment Sept.10,2011（9）Partial Shipment: Allowed（10）Transshipment: Not Allowed（11）Terms of Payment: By 100% Confirmed Irrevocable Letter of Credit to beavailable at 60 days after sight draft to be opened by the sellers.L/C must mention this contract number L/C advised by BANK OF CHINA TIANJIN BRANCH. All banking Charges outside China（the mainland of China）are for account of Drawee.（12）Arbitration: Any dispute arising from the execution of or in connection with contract shall be settled amicably through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic & Trade Arbitration Commision in Tianjin （or in Beijing）for arbitration in accordance with its arbitration rules The arbitration award is final and binding upon both parties. The fee for arbitration shall be borne by losing party unless otherwise awarded.The Seller: The Buyer:TIANJIN TOOL IMPORT & EXPORT CO.,LTD MAMUT ENTERPRISESAV2．信用证资料经审核信用证后存在的问题如下：答：本题主要考察受益人根据合同和《UCP600》条款对信用证的审核。

外贸单证操作模拟试卷二根据以下业务背景资料，按要求完成相关操作。

2008年3月5日（周三），浙江金苑进出口有限公司与POURQUOI M.P.S INC.签订了一份罐装腌菜出口的销售合同，并且选择了用托收方式与客户进行结算，下面是出口合同的具体内容：（一）合同ZHEJIANG JINYUAN IMPORT AND EXPORT CO.,LTD.118 XUEYUAN STREET, HANGZHOU, P.R.CHINATEL:0086-571-86739002 FAX:0086-571-86739001 S/C NO.: 2008-BD-20 DATE: 5. MAR. 2008SALES CONTRACTTO:POURQUOI M.P.S INC28EI MANSHIA SQUARE P.O. BOX 888, PORT SAID-EGYPTDear sirs,We hereby confirm having sold to you the following goods on terms and conditions as specified1) WITH 5% MORE OR LESS BOTH IN AMOUNT AND QUANTITY ALLOWED AT THE SELLER’S OPTION2) TERMS OF PAYMENT: BY D/P AT SIGHT3) PORT OF LOADING: SHANGHAI,CHINA4) PORT OF DISCHARGE: SAID EGYPT5) LATEST DA TE OF SHIPMENT: JUN/JUL. 20086) SHIPPING MARKS M.P.SC/NO.1-800MADE IN CHINATHE BUYER: THE SELLER:BOBY 章伟（二）实际货物装运信息1、货物明细单Art no. TINS G.W. N.W. MEAS.G1134 8000 19.2KG/CTN 22.8KG/CTN 48.4X32.5X19.7CM2、提单号码 ESHON20080615 DATE JUL.15,20083、运输工具名称: BREEZE V.S1084、包装800CTNS5、允许转船，允许分批6、SHIPPMENT FROM SHANGHAI TO SAID7、托收行：BANK OF CHINA, HANGZHOU BRANCH8、代收行THE ABCH BANK, LTD.INTERNATIONAL DEPARTMENT18EI MANSHIA SQUARE P.O. BOX 889, EGYPT一、托收项下单据制作分析（共10分）1、请说出托收结算方式下制单的依据是什么，它和信用证结算方式下制单有什么不同。