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國(guó)際經(jīng)濟(jì)與貿(mào)易2023級(jí)
國(guó)際貿(mào)易制單模擬操作指導(dǎo)書(shū)
劉冉編
中國(guó)礦業(yè)大學(xué)管理學(xué)院經(jīng)濟(jì)系
二OO八年二月
實(shí)習(xí)指導(dǎo)書(shū)
一、實(shí)習(xí)目的
通過(guò)課堂單據(jù)制作,使學(xué)生結(jié)合實(shí)踐進(jìn)行國(guó)際貿(mào)易結(jié)算單據(jù)的模擬制單,掌
握各種國(guó)際商務(wù)單據(jù)的繕制,了解在實(shí)際工作中如何防止單證不符的現(xiàn)象出現(xiàn),
以及對(duì)于對(duì)方的信用證應(yīng)如何進(jìn)行審核,對(duì)于對(duì)方提出的單證不符現(xiàn)象要如何進(jìn)
行對(duì)待,如何在國(guó)際貿(mào)易中獲得自己應(yīng)得的利益。通過(guò)實(shí)際操作讓學(xué)生掌握單證
繕制的方法和單證繕制過(guò)程中出現(xiàn)問(wèn)題的解決方法,以及熟悉此后EDI制單時(shí)
的操作方法。
二、實(shí)習(xí)規(guī)定
實(shí)驗(yàn)通過(guò)兩種形式完畢,分別是信用證項(xiàng)下單據(jù)繕制和托收項(xiàng)下的單據(jù)繕
制。
紙上單據(jù)繕制:規(guī)定學(xué)生在課堂時(shí)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(xiǎn)單、產(chǎn)地證、報(bào)關(guān)單、報(bào)檢單、匯票以及核銷(xiāo)單等一系列
單據(jù)。
三、實(shí)習(xí)的重要內(nèi)容
實(shí)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(xiàng)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(xiàng)下的出口單據(jù);
單據(jù)填制順序和時(shí)間分派參考下面進(jìn)行:
序號(hào)實(shí)驗(yàn)名稱(chēng)內(nèi)容提要
商業(yè)發(fā)票和裝箱根據(jù)提供的信用證和相關(guān)內(nèi)容繕制商業(yè)發(fā)
1
單的繕制票和裝箱單
根據(jù)提供的信用證和相關(guān)內(nèi)容繕制海運(yùn)提
2海運(yùn)提單的繕制
單
3保險(xiǎn)單的繕制根據(jù)提供的信用證和相關(guān)內(nèi)容繕制保險(xiǎn)單
一般產(chǎn)地證的繕根據(jù)提供的信用證和相關(guān)內(nèi)容繕制一般產(chǎn)
4
制地證
普惠制產(chǎn)地證的根據(jù)提供的信用證和相關(guān)內(nèi)容繕制普惠制
5
繕制產(chǎn)地證
信用證項(xiàng)下匯票根據(jù)提供的信用證和商業(yè)發(fā)票繕制匯票
6
的繕制
報(bào)關(guān)單和報(bào)檢單根據(jù)提供的信用證和相關(guān)內(nèi)容繕制報(bào)關(guān)單
7
的繕制和報(bào)檢單
其他單據(jù)的繕制了解核銷(xiāo)單、證明文書(shū)等其他國(guó)際貿(mào)易單據(jù)
8
的填制方法
合計(jì)
學(xué)生實(shí)驗(yàn)時(shí),實(shí)驗(yàn)4、5按照信用證規(guī)定選做一個(gè)。
四、制單實(shí)習(xí)心得
附錄1:制單實(shí)習(xí)系列文獻(xiàn)
制單實(shí)習(xí)一
(一)商業(yè)協(xié)議:
SALESCONFIRMATION
THESELLER:SHANGHAIHAUTIANCO.SHANGHAICONTRA
CTNO:HTCO062
17HUAIHAIROADSHANGHAI,CHINADA
TE:OCT.5,2023
TELEPHONE:86-21-64189887FAX:86-21-64695367
PLACE:SHANGHAI
THEBUYER:TSUKEBOSAKALTD.OSAKA,JAPAN
P0BOX504-112
OSAKA,JAPAN
THEBUYERANDTHESELLERHAVEAGREEDTOCONCLUDETHEFOLLOW
INGTRANSACTIONSACCORDINGTOTHETERMSANDCONDITIONSSTI
PULATEDBELOW:
PACKING:EACHINPLASTICBAGS,24BAGSTOACARTON,TOTAL75CA
RTONS.
COMMODITY&SPECIFICATIOQUANTIUNITPRIAMOUNT
NTYCE
100%COTTONLADIESPYJAMASCIFOSAKA
ART.NO.58493600PCSUSD14.25USD8550.00
ART.NO.583936OOPCSUSD14.25USD8550.00
ART.NO.55308600PCSUSD14.25USD8550.00
TOTAL:USD25650.00
TOTALVALUE:SAYUSDOLLARSTWENTY-FIVETHOUSANDSIXHUNDRED
ANDFIFTYONLY.
SHIPPINGMARK:TSUKEB/OSAKA/NO.1-75/MADEINCHINA
TIMEOFSHIPMENT:WITHEN45DAYSOFRECEIPT0FLETTEROFCREDI
TANDNOTLATERTHANTHEMONTHOFDEC.2023WITHPARTIALSHIP
MENTANDTRANSHIPMENTALLOWED.
PORTOFLOADINGANDDESTINATION:FROMSHANGHAITOOSAKA.
TERMSOFPAYMENT:BY100%CONFIRMEDIRR0VOCABLESIGHTL/COPEN
EDBYTHEBUYERTOREACHTHESELLERNOTLATERTHANOCT.31,2023
ANDTOBEAVAILABLEFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTER
THEDATEOFSHIPMENT.
INSURANCE:TOBEEFFECTEDBYTHESELLERFOR110%OFTHECIFVALUE
COVERINGALLRISKSANDWARRISKSASPERCICDATEDON1/1/1981.
TERMSOFSHIPMENT:CIFTERMS,TOBEGOVERNEDBY“INCOTERMS2
023”.
(二)信用證
2023SEP2016:51:22
MT:H.S.700ISSUEOFDOCUMENTARYCREDIT
FORMOFDOC.CREDIT27:IRREVOCABLE
DOC.CREDITNUMBER20:L8959344
DATEIFISSUE:041020
EXPIRY:DATE041231ATBENEFICIARY,SCOUNTRY
APPLICANT:TSUKEBOSAKALTD.OSAKA,JAPAN
BENEFICIARY:SHANGHAIHUATIANIMP&EXPCOPORATION
17HUAIHAIROADSHANGHAI,CHINA
AMOUNT:CURRENCYUSDAMOUNT25650.00
AVAILABLEWITH/BY:ANYBANKINCHINA
BYNEGOTIATION
DRAFTSAT:DRAFTSAT30DAYS,SIGHTFORFULLINVOICEV
ALUE
DRAWEE:FAREASTNAT'LBANK,OSAKA
PARTIALSHIPMENTS:ALLOWED
TRANSHIPMENT:NOTALLOWED
LOADINGINCHARGE:SHANGHAI
FORTRANSPORTTO:SINGAPORE/OSAKA
LATESTDATEOFSHIP:041215
DESCRIPTIONOFGOODS:100%COTTONLADIESPYJAMAS
ASPERS/CNO.GL0082
PRICETERM:CIFOSAKA
DOCUMENTSREQUIRED:
+2/3SETOFORIGINALCLEANONBOARDOCEANBILLOFLADINGMADEO
UTTOORDEROFSHIPPERANDBLANKENDORSEDANDMARKED“FREIGHT
COLLEC^vNOTIFYAPPLICANT
+0RIGINALSIGNEDCOMMERCIALINV0ICEIN3COPIES
+INSURANCEPOLICYORCERTIFICATEENDORSEDINBLANK,PLUS110PCTOF
THEINVOICEVALUEINCLUDING:THEICC(A),THEINSTITUTEWARCLA
USES,INSURANCECLAIMSTOBEPAYABLEATDESTINATIONINTHECUR
RENCYOFTHEDRAFTS.
+CETIFICATEOFORIGINGSPFORMA.
+PACKINGLISTIN3COPIESINDICATETHEL/CNO.
ADDITIONALCOND.
(1)COMMERCIALINVOICEANDPACKINGLISTINDICATE“THEGOODSTOBEPA
CKEDINSTRONGCARTONS”.
(2)1/3SETOFORIGINALBILLSOFLADINGSENDIMMEDIATELYAFTERS
HIPMENTTOTHEL/CAPPLICANTBYTHESPEEDPOSTANDRELATIVEPOSTR
ECEIPTMUSTALSOPRESENTEDFORNEGOTIATION.
DETAILSOFCHARGES:
ALLBAKINGCHARGESOUTSIDEJAPANAREFORACCOUNTOFBENEFICIARY.
PRESENTATIONPERIOD:
DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFSHIPMEN
T,BUTWITHINTHEVALIDITYOFTHECREDIT.
CONFORMATIONWITHOUT
制單實(shí)習(xí)二
(一)商業(yè)協(xié)議:
SALESCONFIRMATION
THESELLER:SHANGHAIHAUTIANCO.SHANGHAIC
ONTRACTNO:HTC0062
17HUAIHAIROADSHANGHAI,CHINA
DATE:OCT.5,2023
TELEPHONE:86-21-64189887FAX:86-21-64695367PLA
CE:SHANGHAI
THEBUYER:TSUKEBOSAKALTD.OSAKA,JAPAN
POBOX504-112
OSAKA,JAPAN
THEBUYERANDTHESELLERHAVEAGREEDT0CONCLUDETHEFOLL
OWINGTRANSACTIONSACCORDINGTOTHETERMSANDCONDITIONSS
TIPULATEDBELOW:
PACKING:EACHINPLASTICBAGS,24BAGSTOACARTON,TOTAL75CARTONS.
COMMODITY&SPECIFICATIOQUANTITYUNITPRICEAMOUNT
N
100%COTTONLADIESPYJACIFOSAKA
MAS600PCSUSD14.25USD8550.00
ART.NO.58493600PCSUSD14.25USD8550.00
ART.NO.58393600PCSUSD14.2USD8550.00
ART.NO.553085TOTAL:USD25650.00
TOTALVALUE:SAYUSDOLLARSTWNTY-FIVETHOUSANDSIXHUND
REDANDFIFTYONLY.
SHIPPINGMARK:TSUKEB/OSAKA/NO.1-75/MADEINCHINA
TIME0FSHIPMENT:WITHEN45DAYSOFRECEIPTOFLETTEROFCRED
ITANDNOTLATERTHANTHEMONTHOFDEC.2023WITHPARTIALSHIPMENT
ANDTRANSHIPMENTALLOWED.
PORTOFL0ADINGANDDESTINATI0N:FROMSHANGHAITOOSAKA.
TERMSOFPAYMENT:BYD/PATSIGHT.
INSURANCE:TOBEEFFECTEDBYTHESELLERFOR110%OFTHECIFVALUECO
VERINGALLRISKSANDWARRISKSASPERCICDATEDON1/1/1981.
TERMSOFSHIPMENT:CIFTERMS,TOBEGOVERNEDBYaINCOTERMS202
3”.
制單實(shí)習(xí)三
DAISONGIMPORT&EXPORTCORPORATION
NO.123,EOUFIROAD,CA,USA
SALESCONFIRMATION
TO:BEIJINGCONKEECO.LTDC
ONTRACTNO:EI0213
RM.310,HUAJIADISTREET.
DATE:SEPT.15,2023
BEIJING,CHINA
WEHEREBYCONFIRMHAVINGSOLDT0YOUTHEFOLLOWINGGOODSONT
ERMSANDCONDITIONSASSTATEDBELOW:
NAMEOFCOMMODITY:QQQBRANDELECTR0NICSEWINGMACHINE
SPECIFICATION:JA-115/JA-l17
PACKING:PACKEDINWOODENCASESOF5SETEACH
QUANTITY:JA-115300OSETSANDJA-1172500SETS,TOTAL5500SETS
UNITPRICE:US$64.00PERSETFOBSANFRANCISCO
TOTALAMOUNT:US$352023.00
(SAYU.S.DOLLARSTHREEHUNDREDANDFIFTYTWOTHOUSANDONLY)
SHIPMENT:DURINGOCT./NOV.2023FROMSANFRANCISCOTOTIANJIN
WITHPARTIALSHIPMENTSANDTRANSHIPMENTNOTALLOWED.
THESELLERSSHALLADVISEIMMEDIATELYTHEBUYERSBYTHECABLEOFT
HECONTRACTNUMBER,NAMEOFCOMMODITY,NUMBEROFPACKAGES,G
ROSSANDNETWEIGHT,INVOICEVALUE,NAMEOFVESSELANDLOADING
DATEUPONLOADING.
SHIPPINGMARKS:CONKEE/EI0213/TIANJIN/NO.1-UP
INSURANCE:TOBECOVEREDBYTHEBUYERS.
PAYMENT:THEBUYERSHOULDOPENTHROUGHBANKOFCHINATIANJINBR
ANCHANIRREVOCABLELETTEROFCREDITATSIGHTTOREACHTHES
ELLER30DAYSBEFORETHEMONTHOFSHIPMENTVALIDFORNEGOTIATI
ONINUSAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMENT.PAYMENT
BYTHEOPENINGBANKAGAINSTSIGHTDRAFTACCOMPANIEDBYTHE
RELEVANTDOCUMENTS.
THEBUYER:THE
SELLER:
BEUINGCONKEECO.LTDAISONGIMPO
RT&EXPORT
CORPORATION
JAMBROWN
附錄2:?jiǎn)螕?jù)樣本
(1)商業(yè)發(fā)票
Issuer
商業(yè)發(fā)票
COMMERCIALINVOICE
To
No.Date
Transportdetai1sS/CNo.L/CNo.
Termsofpayment
MarksandnumNumberandkiQuantitUnitpriceAmount
bersndofpackagesy
Descriptionofgood
s
(2)裝箱單
Issuer
裝箱單
PACKINGL1ST
To
InvoiceNo.Date
MarksNumberandkindofQuantG.W.N.W.Meas
andnumbepackages;Descriptionityureme
rsofgoodsnt
(3)匯票
NO.
EXCHANGEFORPLACEDAT
E
ATSIGHT0FTHIS
SEC0NDOFEXCHANGE(FIRSTOFTHESAMETENORANDDATEUNPAID),PA
YTOTHEORDER0F
THESUMOF
DRAWNUNDER
TO
(4)海運(yùn)提單
SHIPPERB/LNO.
中國(guó)遠(yuǎn)洋運(yùn)送總公司
CONSIGNEE
CHINAOCEANSHIIPINGCO.
COMBINEDTRANSPORTBILLOF
NOTIFYPARTYLADING
PRECARRIAGEDBYPLACEOFRECEIPT
OCEANVESSELNO.PORTOFLOADING
PORTOFDISCHARGEPLACEOFDELIVERYFINALDESTINATION
MARKS&NONO.OFCOKINDOFPACKAGES,G.W.MEASUREM
SCONTAINERNTAINERSDESCRIPTION0FENT
SEALNO.0RPAKAGOODS
GES
FREIGHT&CHREVENUETONSRATEPERPREPAIDCOLLECT
ARGES
EXRATEPREPAIDATPAYABLEATPALCEANDDATEOF
ISSUE
TOTALPREPAIDN0.OFOR1GINALSIGNEDFORTHECAR
B/LRIER
LOADINGONBOARDTHEVESSEL
DATEBY
(5)保險(xiǎn)單
中國(guó)人民保險(xiǎn)公司
THEPEOPLESINSURANCECOMPANYOFCHINA
總公司設(shè)于北京一九四九年創(chuàng)建
HeadOfficeBEIJINGEstablishedin1949
發(fā)票號(hào)碼:保險(xiǎn)單
保險(xiǎn)單號(hào)次:
INVOICENO.INSURANCEPOLICY
POLICYNO.
Insured:
中國(guó)人民保險(xiǎn)公司(以下簡(jiǎn)稱(chēng)本公司)根據(jù)被保險(xiǎn)人的規(guī)定,由被保險(xiǎn)人向本公司交付約定的保險(xiǎn)費(fèi),按照本公司保險(xiǎn)單
承保險(xiǎn)別和背面所載條款與下列特款承保下述貨品運(yùn)送保險(xiǎn),特立本保險(xiǎn)單。
THISPOLICYOFINSURANCEWITNESSESTHATTHEPEOPLESINSURANCECOMPANYOFCH1N
A(HEREINAFTERCALLED“THECOMPANY^^)ATTHEREQUESTOFTHEINSUREDANDIN
CONSIDERATI0NOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURED.UNDERTAKE
STOINSURETHEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHECONDITI
ONSOFTHISPOLICYASPERTHECLAUSESPRINTED0VERLEAFANDOTHERSPECIALCLAUSES
ATTACHEDHEREON.
MARKSANDNOS.QUANTITYDESCRIPTI0NOFAMOUNTINSURED
GOODS
TOTALAMOUNTINSURED:
PREMIUM:RATE:PERCONVEYANCE
S.S.:
SLG.ONORABT:FROM:TO:
CONDITIONS:
ORIGINAL
所保貨品,如遇出險(xiǎn),本公司憑本保險(xiǎn)單及其他有關(guān)證件給付賠款,如發(fā)生本保險(xiǎn)單項(xiàng)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,PAYABLEONSURRENDEROFTHISPOLICYTOGETHERWITHOTHERRELEVENT
DOCUMENTS,INTHEEVENTOFACCIDENTWHEREBYLOSS0RDAMAGEMAYRESULTINACLAIM
UNDERTHISPOLICYIMMDEDIATENOTICEAPPLYINGFORSURVEYMUSTBEGIVENTOTHECOM
PANY'SAGENTASMENTIONEDHEREUNDER.
中國(guó)人民保險(xiǎn)公司上海分公司
THEPEOPLE'SINSURANCECO.OFCHINABEIJINGBRANCH
CLAIMPAYABLEAT/IN:
DATE:
ADDRESSOFISSUEINGOFFICE:中國(guó)上海中山東一路23號(hào)
(7)一般產(chǎn)地證
EXPORTER(FULLNAMEANDADDRCERTIFICATENO.
ESS)
CERTIFICATE0FORIGIN
CONSIGNEE(FULLNAMEANDADDRESS)OF
THEPEOPLE3REPUBLICOFCHI
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