2023年國際貿(mào)易制單實習(xí)指導(dǎo)書

國際經(jīng)濟(jì)與貿(mào)易２0２3級國際貿(mào)易制單模擬操作指導(dǎo)書劉冉編中國礦業(yè)大學(xué)管理學(xué)院經(jīng)濟(jì)系二○○八年二月實習(xí)指導(dǎo)書實習(xí)目的通過課堂單據(jù)制作,使學(xué)生結(jié)合實踐進(jìn)行國際貿(mào)易結(jié)算單據(jù)的模擬制單,掌握各種國際商務(wù)單據(jù)的繕制,了解在實際工作中如何防止單證不符的現(xiàn)象出現(xiàn)，以及對于對方的信用證應(yīng)如何進(jìn)行審核，對于對方提出的單證不符現(xiàn)象要如何進(jìn)行對待，如何在國際貿(mào)易中獲得自己應(yīng)得的利益。通過實際操作讓學(xué)生掌握單證繕制的方法和單證繕制過程中出現(xiàn)問題的解決方法，以及熟悉此后ＥＤI制單時的操作方法。實習(xí)規(guī)定實驗通過兩種形式完畢,分別是信用證項下單據(jù)繕制和托收項下的單據(jù)繕制。紙上單據(jù)繕制:規(guī)定學(xué)生在課堂時間以內(nèi)進(jìn)行單據(jù)的繕制,涉及商業(yè)發(fā)票、裝箱單、海運(yùn)提單、保險單、產(chǎn)地證、報關(guān)單、報檢單、匯票以及核銷單等一系列單據(jù)。實習(xí)的重要內(nèi)容實習(xí)由兩部分組成:第一部分：根據(jù)信用證填制相關(guān)的信用證項下的出口單據(jù);第二部分:根據(jù)協(xié)議填制相關(guān)的托收項下的出口單據(jù);單據(jù)填制順序和時間分派參考下面進(jìn)行：序號實驗名稱內(nèi)容提要１商業(yè)發(fā)票和裝箱單的繕制根據(jù)提供的信用證和相關(guān)內(nèi)容繕制商業(yè)發(fā)票和裝箱單2海運(yùn)提單的繕制根據(jù)提供的信用證和相關(guān)內(nèi)容繕制海運(yùn)提單3保險單的繕制根據(jù)提供的信用證和相關(guān)內(nèi)容繕制保險單４一般產(chǎn)地證的繕制根據(jù)提供的信用證和相關(guān)內(nèi)容繕制一般產(chǎn)地證５普惠制產(chǎn)地證的繕制根據(jù)提供的信用證和相關(guān)內(nèi)容繕制普惠制產(chǎn)地證6信用證項下匯票的繕制根據(jù)提供的信用證和商業(yè)發(fā)票繕制匯票7報關(guān)單和報檢單的繕制根據(jù)提供的信用證和相關(guān)內(nèi)容繕制報關(guān)單和報檢單8其他單據(jù)的繕制了解核銷單、證明文書等其他國際貿(mào)易單據(jù)的填制方法合計學(xué)生實驗時,實驗4、５按照信用證規(guī)定選做一個。制單實習(xí)心得附錄１：制單實習(xí)系列文獻(xiàn)制單實習(xí)一(一）商業(yè)協(xié)議：SＡLESＣＯNFIRMATIOＮTHESELLEＲ:SHANGHAＩHAUＴIANCO.SHAＮＧHAICOＮTＲAＣTNO：HTC0０621７HUAIHAIRＯADSHANGHAＩTELEPHＯNＥ:86－21-６4１８9８８7ＦAX:86-２１-６46９5367PLAＣE:SHANGHAＩＴHEBUYER:ＴSＵKEBOSAＫALTD.OSAKAPOＢOXOSAKAＴHEＢUYEＲANDＴＨEＳELＬＥＲHＡVEＡGRＥＥDTOCONCLUDEＴHEＦOLLOＷINGＴRANＳＡCTＩＯNSACCＯRＤINGTＯＴHＥTEＲMＳＡNDＣONDＩTIONSＳTＩPULATEDBELOW:PＡＣKING：EACＨＩNPLASTICBAＧＳ,24ＢAGSTＯＡCARTON,TOTＡＬ75CAＲTONS.COMＭODＩTY&SPECIFICATIOＮQＵANTＩTYUNIＴPRＩCEAMOＵNＴ100%COTTＯNLADIESPYJＡMASART.NＯ．584９３ARＴ.ＮO.5８3９3ART.NO.5５３086００ＰCS６00PCS600PCSCIFＯSAKAUSD１4.25ＵSD1４．25USD１4.2５USD8550.0０ＵSD8５５0.00USD8550．00ＴO(shè)TAL:UＳD2５６50.00TOＴALＶALUE:SAYＵSDOＬＬARSＴＷENＴY－FIVETＨOUSANＤSIXＨUNDREＤANＤFＩFＴYONLY.SＨIPPINGＭARK:TSUKEB/OSAKＡ／NO.１-75/MADＥINCHINAＴIMEOFＳＨIPＭENT:WITHEN4５DAYSＯFRＥＣEＩＰTＯＦLEＴTEROＦCREDIＴANDNOＴLATERTＨＡNTHＥMONＴHOFＤＥC．２02３ＷIＴHPARＴＩALＳＨIPＭENTAＮDＴRAＮSHIPMENTALＬOＷＥD.PORTOＦＬＯADINGANDDＥＳTIＮAＴION：FROMＳHANGHＡITOTＥＲMSOＦＰAYMEＮＴ:BY1０0%COＮFIＲMEDIRＲＯVOCABLESIGHTL／CＯPEＮEDBYTＨEBUYEＲTORＥACHTHESＥLLEＲNOTＬATERTHAＮOCＴ.３1,２0２3ANDTOBEAVＡIＬABLＥFＯRＮEGOTIＡTIONINCHIＮＡUNTILTHE１５ＴHＤAYAFTERTHEＤATEOFSHIPMENT.INSURANCＥ:TOBEＥFFECTEDBYTHＥＳELLEＲＦOR１10%ＯFTＨECIFVALUECOVEＲIＮGＡＬLRＩSKSAＮDWARRISKSＡSPＥRＣICDATEDON1／1／１981.ＴERＭＳOFＳHＩPMENＴ:CＩＦTERMS,ＴO(shè)BＥGOVERNEＤBY“ＩNCOTＥRMS２０２3”.（二)信用證２023ＳEP２016：５1：22MT:H.S.700IＳＳUEＯFＤOCUMＥNTＡRYＣREDIＴFORMOFDOC.CRＥDIＴ27:IＲREVOＣAＢLEDOC．CＲＥDＩＴNUMBER20:L8959３44DATＥIFISSUE:041０20EＸPIRY:DATE0412３1ATBENEFＩＣIARY’SCOＵＮＴRYAPPLICAＮT：TSUKEBOSAKＡLTＤ．OＳＡKABＥＮＥFIＣIARY：SＨAＮGHAIHUATIANIＭＰ＆EXPCＯPORAＴＩOＮ１7ＨUAＩHＡIＲOADAMOUNT:CURＲENCYUSDAMOUＮＴ2５650.00AVAILABLEWＩTH/BY:ANＹBAＮKINCHINＡBＹNＥGOTIＡTIONDRAFTSAT：ＤRAFTＳＡＴ30DAYS’SIGHTＦＯRＦＵLLINVＯIＣEVＡLＵEDRAＷＥE:FＡREＡSTNAT’LBANK,OＳAKＡPAＲTＩALＳHIPMENＴS:ALLOWEＤTRANSHＩPMＥNT：NOTALLOWEDＬＯADＩＮGIＮＣHARGE：ＳHＡNＧＨAIＦORTRＡNSPORTTO:SIＮＧAPＯRE/OＳAKＡLATEＳTＤATＥOFSHIＰ:041215DESCRIPＴＩONOFＧOODS:100%COＴTONLADIESPYJAＭASASPＥRＳ／CNＯ.ＧL０082PRＩCＥTERM：ＣIFOＳAKADＯCUＭENTSＲEQUIRＥD:+２/3SETOFORＩGＩNＡＬCLＥAＮＯNBOARDＯＣEＡNBILＬOFLADINGMADＥＯUTTＯＯRＤEROFＳＨIＰPＥＲＡNDBLANKENＤOＲSEDANＤMARＫED“FREIＧＨTCＯLLＥＣT”NOTＩFYAPＰLICＡNＴ+ORIＧIＮALSIＧNEＤＣOMＭEＲＣIALＩNＶＯICEＩN3ＣOPIES+INSURＡNCEPOLICYORCERTIFICATＥENDORSEＤIＮＢLＡNK,PLＵS110ＰＣTOFTHＥINVOＩCEVALＵEINCLＵDＩNG:ＴHEＩCC(Ａ),THEINSTIＴUTEＷＡRCＬAＵSES,IＮSURANCECＬAＩMSＴO(shè)BEPＡYＡBLEＡTＤEＳＴＩＮATIONIＮTHＥCUＲRENＣYOFTＨEDＲAFTS.＋CＥＴＩFICAＴEOFORIGＩNＧSPFＯRMA.+ＰAＣKＩNGLISTIN３COＰＩＥSINＤICATETHEL/CNO.AＤＤITIＯNAＬＣONＤ.(1)COMＭERCIALINVOICEANDＰACKINGLＩSTINＤIＣAＴE“TＨEGOODSＴO(shè)BEＰＡCKEＤＩNＳＴRＯＮGCＡＲTＯNＳ”.（2)1/３SETOFＯRIGＩNALBILLSOFLADＩＮGSEＮDIMMEDIATELＹAＦTERＳHIPMEＮTＴO(shè)THEL/CAPＰＬIＣANTＢYTＨESＰEEDPＯSTANDＲELAＴＩVEPＯSTRＥCＥIPTMUＳTＡLＳＯＰRESENTEDFOＲNEGOTＩATＩＯN.DEＴAＩLSOFCHＡRGES:ALＬＢAKINGCＨＡRGEＳOUTＳＩDEJAPANAREFORACCOUNTＯＦBENEＦICIARY.PRESＥNＴAＴＩＯＮＰERIＯD:DOCUＭENＴSTＯBEＰRESEＮTＥDＷITHIＮ15DAYSＡFTERTHEDATＥOＦSＨIPＭEＮＴ，BUTＷITHINＴHEVALIDＩＴＹOFＴHECＲＥDIT.ＣOＮFORMATIＯN：WITHOUT制單實習(xí)二(一)商業(yè)協(xié)議:ＳALESＣＯNＦIRMATIＯNＴHＥＳEＬLER:SＨＡNGHAIＨAUＴIＡNCO．ＳHＡNGHAIＣONTＲＡCＴＮO:HＴＣ００６21７ＨUＡIHAIROＡDSHＡNGHＡＩＴＥLEPHONE:86-21-６４１8９887FAX:86-2１-6469５367PＬAＣE:SHＡＮGＨＡITHEBUＹＥＲ：TＳUＫＥBOSAKALTD.OSAKAPＯBOXOSAＫAＴHEBUYＥRANDTＨＥSELLEＲHＡＶEAGＲEEＤＴＯCＯＮＣLＵDETHEＦOLLＯWIＮGTＲAＮSACTＩOＮＳＡCＣORDＩNGＴＯＴHEＴERMSANＤCＯNDITＩＯＮＳSＴIＰULATEDBELOW:ＰACKING:ＥＡCHINＰLASTICBＡGＳ,24ＢAGSTOAＣARTＯN,TOTAL75CARTONS.COMMOＤITY&SPECIFＩCＡTIOＮQUＡNTITYUNITPRICＥAMOＵNT１00%COTTONＬADＩESPYJＡＭASＡRＴ.NO．5８4９３ART.NＯ.58393ART．NＯ.55３0８60０ＰＣS600PＣS600PCSCIFOSAＫＡUSD14．25USD14.25USＤ１4.2５ＵSD8550.00USD8５50.００USD８55０.00ＴO(shè)TAL:USD25650.00ＴO(shè)TＡＬＶALUE:SAＹＵＳDOLＬＡRSTWEＮTＹ-ＦIVＥＴHＯＵSANＤSＩXHUNＤREDAＮDFＩFTYONLY．SHＩPPＩNGＭＡＲK:TSＵKEＢ/OSAＫＡ／NＯ.1-75／MＡDEＩNCHINＡＴＩMEＯＦSHIＰＭEＮT:WITHEＮ45ＤAYSOFRECEIPTOＦLETTEROＦＣＲEＤITＡNDNOTLATEＲTＨANTHEMONTHOFDEC.2０２３WＩTＨPARTIALSHＩＰＭEＮTANＤＴRＡＮＳHIPMENＴALLＯWED.ＰＯRＴO(shè)FＬＯＡDINGANDDESTINＡTIＯＮ:ＦRＯMSHANＧHＡITＯＴＥＲMＳOFＰＡYＭEＮT:BYD/PＡＴSIGＨT.ＩNSURANCE:TOBEEFFECTＥＤBＹＴHESELLEＲFOR110%OFTHECIFVALUECOＶＥRINGＡLLRIＳKSAＮDWAＲRISKSＡSPERＣＩCDＡTＥDON1／1/１９81.ＴＥＲMSOFSHＩPMENT:ＣIＦTERMS,TOBEGＯVEＲNEＤBＹ“IＮCOTERＭS202３”.制單實習(xí)三DAISONGIMPORT＆ＥＸＰＯRTＣORPORＡTIONＮO.123,EOUＦISＡLESCONFIＲMATIOＮTO:ＢEIJIＮGＣOＮKEECＯ.ＬTＤCＯNTRACTNO:ＥI０213ＲＭ．310,HUAＪIAＤＩSTＲＥET.DATE：ＳEPT.15,2023ＢＥIＪINＧWEHＥＲＥBYＣＯNFIＲMＨAVINGSOLDＴＯYOＵTＨEＦOLLOWINＧGＯＯDSOＮＴＥRMＳANDＣONDITＩOＮSASSTAＴEＤBELＯW:NAMEOFCOMMＯＤITY:QQQＢRAＮDEＬECＴＲONIＣSＥWIＮGMAＣHＩNESPEＣIFIＣAＴIOＮ:JA-１1５/ＪＡ-１17PACKＩNG:PACKEDINＷOOＤEＮＣAＳESOF5SETEACHQUANTITY：JＡ-11530０0SETSＡＮDJA－11７250０ＳETS，TＯＴAＬ550０SETSＵNITPRICE:ＵS$６4.０0PEＲSETFＯＢＳANFRANCISCＯＴO(shè)TＡLAＭＯUＮＴ:UＳ$3520２3.０0(ＳAYＵ.S.DOＬLARSTHREEHUNDREDＡＮDＦIFTＹＴWＯTHOUSANＤONLY)SHＩＰMENT:DＵRＩNGOCＴ．/ＮOV．2０２3ＦRＯＭSANＦRANCＩSCＯＴO(shè)TＩANJＩNWITHPARＴIALSＨIＰMＥＮTSANDTRＡNSＨIＰＭEＮＴＮＯTALＬＯWEＤ.TＨESＥＬLERSSHALLADVＩSEIＭＭEDIAＴELYTHEBUYERSＢYTHECAＢLEOＦTＨＥＣＯNＴRACTＮＵMＢER，NAMＥOFCOMＭODＩＴY,ＮＵMBEROFPACＫＡGＥS,GＲOＳSＡNＤＮETWEＩGＨT,IＮVＯICEVALUＥ，NＡＭEOFVESＳELAＮＤLＯAＤINGDAＴEUＰONLＯＡDＩNG.SHIPPINGMARＫS:CＯＮKEE/EI02１3/ＴIANＪIN/NO．1-UPINＳＵRANＣE:TOBEＣOＶERＥDBYTHEＢUYERS．PAYＭENT:THＥBＵYERSHOULDOPＥＮTHROUGHBAＮKＯFＣＨINAＴＩＡNＪINBRＡＮCHANＩRREVOCＡBLEＬＥTTEＲＯFＣREDITATSＩGHTTＯREＡCＨＴHESＥLLＥR3０DAYSBＥFORＥTHEMＯＮTHOFSHＩＰMＥNTVAＬIDFOＲNEGＯＴIATＩONINＵＳAＵNTILTHE１5ＴHDAYAFTERＴＨＥＤＡＴEOFSHIPMENT.PAYMEＮTＢＹＴHEOPEＮＩＮGBANＫAＧＡＩNSＴSIGHＴDＲＡＦTＡCCOＭPAＮIＥＤＢYTHERELEVANTDＯCUMENTS.THEBＵＹER:THESELＬEＲ:BEIＪIＮGCOＮKEECＯ.LTDＡISOＮGＩＭPＯRT&ＥXPORＴCORPORATIＯNＪAMBROＷN附錄２：單據(jù)樣本（1)商業(yè)發(fā)票Issｕeｒ商業(yè)發(fā)票COMMERCＩAＬINVOIＣＥTo

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(3)匯票NO．EＸCHAＮＧＥFOＲPLACEＡTＳIGHTＯFTHISＳＥＣＯＮDOFEXCＨANGE(ＦIRSTOＦTHESAMEＴＥNORANDDATEＵＮPＡＩＤ)，PＡＹTOTHEORDERＯＦTHESＵMOFDRＡＷNUNDＥＲTO(4)海運(yùn)提單SＨIPＰＥＲB／LNO.中國遠(yuǎn)洋運(yùn)送總公司CHINAOCEＡNSＨIIPINGCO.COMBＩＮEDTRＡNSPORTBILLOFLＡDINGCONSIGNEENＯTIFYPAＲTYPRECARＲIAGEＤBYＰLACEOＦREＣEIＰTOCEANVESSELNO.ＰORTPORTPLAＣＥOＦＤEＬＩＶERYＦINALDESTINＡTIONMＡＲKＳ＆ＮOＳＣＯNTAINＥRＳEＡＬN(yùn)O．NO.OFＣOＮTAＩNERSOＲPＡＫAＧEＳＫＩNDOFPＡCKAGES，DEＳＣRIPＴIOＮＯFGOODSＧ.W.ＭEＡＳUＲEMＥＮＴFRＥIGHＴ&CＨARGＥSREVEＮUETONＳＲATEＰEＲPＲＥＰAIDＣＯLLECTEＸRＡＴEPRＥPＡIDAＴPAYAＢLEATＰＡLＣEＡNＤDATEOFISSUＥＴO(shè)TALPREPAIDＮO.OFOＲIGＩNＡLB/LSIGＮＥDFOＲTHECAＲRＩERLOＡDIＮGOＮＢOARＤTHEVESSEＬDAＴEＢＹ(5）保險單中國人民保險公司TＨＥPEOPＬE’ＳIＮSＵRＡNCECOMPAＮYＯFCHＩNA總公司設(shè)于北京一九四九年創(chuàng)建HｅａdOｆｆiceBEＩJINGEstaｂliｓhedｉn１９49發(fā)票號碼:保險單保險單號次：INＶOICENＯ.INSＵRＡNＣEPＯLICYPOLICＹＮＯ.Insuｒed: 中國人民保險公司（以下簡稱本公司)根據(jù)被保險人的規(guī)定，由被保險人向本公司交付約定的保險費(fèi)，按照本公司保險單承保險別和背面所載條款與下列特款承保下述貨品運(yùn)送保險,特立本保險單。 ＴＨISＰOLＩCＹOFINSＵＲAＮCEWIＴＮESSESTHATTHＥPEOPLESINＳＵRANCECOMPANYOFCHＩＮA(HＥＲEIＮAFTEＲＣALLＥＤ“ＴＨＥCOMPANY”)ＡＴＴHＥREQUESＴＯFＴHEＩNSUREDANＤIＮCONSIDＥＲＡTIＯNOFTHEAＧREEＤPＲEMIUMPAIDTOTHECOMPAＮYＢYTＨEINSＵRＥD．UNＤＥRTＡKＥＳＴO(shè)INSUＲＥＴＨＥUNDＥRMENTＩOＮEDGOＯＤSＩNTＲAＮSPORTＡTIONSUＢＪECTTOTHＥCONDITＩONSOFTHＩSPOLICYＡSＰＥRTＨECLAUSESＰＲINＴEDＯVＥRLEAFAＮDOＴHERSPEＣＩＡＬＣLAUＳESＡTＴＡＣHＥＤHEREＯN．MARKＳAＮＤＮOS.QＵANTITYＤEＳCRIPTＩＯＮOFＧOＯDSＡMＯＵNＴINSUREDＴO(shè)ＴALAＭOUNTINＳUＲED：ＰREMIUＭ：RAＴＥ:PＥRＣONVEＹＡNＣES.S.:SＬG．ＯNORABT：FRＯM:TO:CONDＩTIＯNS：ORIGＩNＡＬ所保貨品，如遇出險，本公司憑本保險單及其他有關(guān)證件給付賠款,如發(fā)生本保險單項下負(fù)責(zé)補(bǔ)償?shù)膿p失或事故,應(yīng)立即告知本公司下屬代理人查勘。CＬAＩＭS,IFANＹ，PAＹＡBLＥONＳUＲRENDEROＦTHＩSPOLICYＴO(shè)GETＨERWＩTＨOTHEＲRELEＶENTDＯCUMENTS，IＮTHEEVＥNTOFACCI