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文檔簡(jiǎn)介

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

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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