《国际结算实务实训》报告书-国贸2101.doc

学号课 程 设 计20112012学年第2学期题 目：国际结算实务实训- 信用证业务流程分析教 学 系： 经济与管理系 专业班级： 指导教师： 学生姓名： 2012年 05 月 28 日课 程 设 计 任 务 书学生姓名专业班级指导教师工作单位武汉理工大学华夏学院题目: 国际结算实务实训- 丝毯 信用证结算流程分析第一部分：初始条件1、硬件：计算机、光盘、软盘、投影仪等实验设备。2、软件：windows操作系统；智盛国际结算模拟教学系统。要求完成的主要任务:（国际结算实务的基本理论和基本业务知识，主要国际结算业务的方式、方法及基本操作程序）第二部分：课程设计内容一、进口信用证业务知识点（一）信用证业务的处理信用证是银行有条件的付款承诺，即开证银行根据开证申请人的请求和指示，向受益人开立的有一定金额、并在一定期限内凭规定的单据承诺付款的书面文件。 中国进出口银行办理信用证结算业务严格遵守国际商会跟单信用证统一惯例ucp 500。 1、进口信用证业务内容 ：（1）对外开立信用证；（2）信用证修改；（3）审核国外寄来的信用证项下单据；（4）对外付款、承兑或拒付；（5）提货担保。2、进口信用证业务处理程序 （1）客户向进出口银行提交如下材料：开证申请书（进出口银行格式）、进口合同正本（代理进出口需附代理协议）、国内销售合同 / 出口销售合同 / 有关的项目批文及项目可行性报告（如需）、进口商品或进口单位涉及我国进口许可管理范围的相关有效凭证、贸易进口付汇核销单、购买外汇申请书 、进口付汇备案表、（进出口银行要求的其他材料。 （2）按进出口银行要求交纳开证保证金或办理抵押、质押、信用反担保或开证授信额度手续。（3）进出口银行对开证申请书内容的合规性与表面一致性审核无误后，对外开出信用证。（4）进出口银行审核国外出口商(受益人)委托其银行寄来的信用证项下规定的全套单据，根据单据中有无不符点，在7个工作日内向寄单行作出拒付或同意承兑/付款的决定。（5）审核来单无误，由进口商赎单并到进出口银行办理该信用证项下对外付款或承兑手续。（二）信用证业务中的当事人如图6-1所示开证行以开证申请书为依据开立信用证，信用证业务中各方当事人受信用证约束，应按信用证规定办理通知、审证、审单、付款的业务处理。此外，信用证各方当事人还应严格遵循跟单信用证统一惯例ucp500的规定。（三）开证行业务处理环节和要求开证行业务处理环节和要求见图4.1.1-3。四、信用证的开立一信用证的内容实务中信用证开立时并无统一格式但各银行一般都会参照国际商会出版物516推荐的标准跟单信用证格式缮制信用证。开证申请书格式见示样4.1.1-1信用证格式见示样4.1.1-2、示样4.1.1-3。示样4.1.1-1 开证申请书irrevocable documentary credit application(正面)applicant: 申请人issuing bank: 开证行date of application: 申请开证日期expiry date and place forpresentation ofdocumentsexpiry date: 到期日place for presentation:到期地点issue by (air) mail with brief advice byteletransmission 开证形式(see ucp 500article 11)issue by teletransmission(see ucp 500article 11)transferable credit-as per ucp 500 article48beneficiary: 受益人confirmation of the credit 是否需保兑not requested requested authorised if requested by beneficiaryamount in figures andwords(please use isocurrency codes):金额partial shipments allowed not allowed分运credit available with nominated bank: 付款方式by payment at sightby deferred payment at:by acceptance of drafts at:by negotiationagainst the documentsdetailed herein: 汇票and beneficiarys draft(s)drawn on:transshipments allowed not allowed转运 please refer to ucp 500 articles for exceptionsto this conditioninsurance will be covered by us投保人shipment as defined in ucp 500 article46from: 起运港for transportation to: 目的港not later than: 最迟装船期goods(brief description without excessivedetails-see ucp500 article 5):terms: 价格条件fas cif货物描述fob other terms:cfr as per incoterms单据要求commercial invoice signed original and copiestransport documents:multimode transport document, covering at least two different modes of transportmarine/ocean bill of lading covering a port-to-port shipmentnon-negotiable sea waybill covering a port-to-port shipmentair waybill, original for the consignorother transport documentto the order ofendorsed in blankmarked freight prepaid payable at destinationnotify:insurance document:policy certificate delaration under an open cover covering the following risks:certificates:originanalysishealthotherother documents:packing listweight listdocuments to be presented within days after the date of shipment butwithin the validity of the credit.交单期additionalinstructions:其他特别指示we request you to issue on our behalf and for ouraccount your irrevocable credit in accordance with theabove instructions (marked (x) where appropriate).this credit will be subject to the uniform customs andpractice for documentary credits(1993 revision)publication nocommerce，paris，france)in so far as they areapplicable.本证受ucp500 约束申请人签名name and signature of the applicantsecured agreement for letter of credit（背面）1. in consideration of your granting above request, we hereby guaranteethat all drafts drawn and negotiated in compliance with terms andconditions of this credit shall be paid only at maturity.2. banks assume no liability or responsibility for the form, sufficiency,accuracy, genuineness, falsification or legal effect of any documents, orfor the general and/or particular conditions stipulated in the documents orsuperimposed thereon.3. we further agree that the title to all property which shall be purchasedand/or shipped under this letter of credit, the documents relating theretoand the whole of the proceeds thereof, shall be and remain in your bankuntil the payment of the drafts or of all sums that may be due said draftsor otherwise and until the payment of any and all other indebtedness andliability, now existing or now or hereafter created or incurred by us to yourbank due or not due, it being understood that the said documents and themerchandise represented thereby and all our other property, includingsecurities and deposit balances, which may now or hereafter be in yourbank or your branches possession otherwise subject to your control shallbe deemed to be collateral security for the payment of the said drafts.4. we hereby authorize you to dispose of the aforementioned property bypublic or private sale at your discretion without notice to us wheneven weshall fail to accept or pay the said drafts on due date or whenever in yourdiscretion, it is deemed necessary for the protection of yourselves andafter deducting all your expenses to reimburse yourselves out of theproceeds.5. and we further agree that you are not responsible for any errors ordelays in transmission or interpretation of said letter of credit or for loss orlate or non-arrival of part or of all the aforesaid documents, or the qualityor value or the merchandise represented by same, or for any loss ordamage which may happen to said merchandise whether during its transitby sea, after its arrival or by reason of the non-insurance or insufficientinsurance thereof or by whatever cause or for the stoppage, or detentionthereof by shipper or any party whomsoever, engaging ourselves duly toaccept and pay such drafts in all like instances.6. in case this request is signed by two or more, all promises oragreements made hereunder shall be jiont and several, we herewith being二信用证开立的形式开证行开立信用证可以通过电报、电传、swift 或空邮传递至出口地通知行。信用证开立的形式见图4.1.1-4实务中采用swift700 格式缮制信用证较常见。swift700 开证格式见表4.1.1-1。表4.1.1-1 swift700 开证格式m27sequenceofm40aformofm20documentarycredit023referenceto031cdateofm31ddateand051sapplicantbankm50applicant申请人m59beneficiary受益人m32bcurencycode,039amountspecificationm41mavailable with by由 银行使用，使用方式为042drafts at drawn on 汇票期限 付款人043ppartialshipments043ttransshipment转运044shipment/dispatch/taking inchargefrom/at for transporation由 装运至045ashipment of (goods)货物叙述与交易条件046adocumentsrequired047aadditionalconditions071bcharges费用048period for presentation提示期间m49confirmation instructions保兑与否指示053sreimbursement bank偿付银行078instructions to the pay/acc/negbank对付款/承兑/议付银行之指示057s“advise through” bank收电银行以外的通知银行072bank to bank information银行间备注五、开证行审单后的处理开证行收到被指定行，亦称索偿行（claiming bank）或寄单行寄来的单据后，应合理谨慎地审核单据，缮制进口单到通知书或进口押汇通知书通知申请人。开证行审单处理基本程序见图4.1.1-5。出口信用证业务知识点出口地银行业务处理环节和要求见图4.1.2-1。如图4.1.2-1 所示出口地银行收到开证行发送的信用证后要经过通知、修改、保兑、审单付款/议付和寄单索偿等环节的处理。其中,信用证修改基本程序见图4.1.2-2信用证常见修改条款见表4.1.2-1。表4.1.2-1 信用证常见修改条款1装运日期和有效期的展延latest shipment and expiry date extend to and respectively.2金额和货物数量的增减l/c increased(decreased) by 原信用证金额 to修改后金额 and quantity of commoditiesincreased(decreased) by 原数量to 修改后数量.3保险险别的改变insurance covering all risks instead of f.p.a.4装运港、目的港的更改shipment from 修改后装运港 to 修改后目的港instead of previously stipulateddestination amended to read 修改后目的港instead of 原目的港.5提单抬头人修改b/l made out to order of 修改后抬头人instead of previously stipulated.6允许分批装运partial shipments permitted.7允许转运，或允许在某地转运transshipment permitted/transshipmentat permitted.8单价改变unit price now changed to read 修改后单价instead of 原单价.9贸易条件修改trade terms amended to be on 修改后贸易条件 instead of 原贸易条件.10运保费改由另一方负担freight and insurance premium to be paid bybeneficiary/applicant.11一切银行费用由申请人承担all banking charges are for applicant account12删除某条款和插入某新条款delete the clause:“ ”.insert a new clause: “ ”.13请通知行加保兑please add your confirmation to this credit,your confirmation charges, if any, are forapplicant/beneficiary account.出口地银行寄单行审单相符后应按信用证的索偿指示向开证行或偿付行索偿。寄单行向开证行进行索偿的基本程序见图4.1.2-3寄单行向偿付行索偿的基本程序见图4.1.2-4。信用证是银行用以保证买方或进口方有支付能力的凭证。在国际贸易活动中，买卖双方可能互不信任，买方担心预付款后，卖方不按合同要求发货；卖方也担心在发货或提交货运单据后买方不付款。因此需要两家银行做为买卖双方的 保证人，代为收款交单，以银行信用代替商业信用。银行在这一活动中所使用的工具就是信用证。可见，信用证是银行有条件保证付款的证书，成为国际贸易活动中常见的结算方式。按照这种结算方式的一般规定，买方先将货款交存银行，由银行开立信用证，通知异地卖方开户银行转告卖方，卖方按合同和信用证规定的条款发货，银行代买方付款。信用证方式有三个特点：一是信用证不依附于买卖合同，银行在审单时强调的是信用证与基础贸易相分离的书面形式上的认证。二是信用证是凭单付款，不以货物为准。只要单据相符，开证行就应无条件付款。三是信用证是一种银行信用，它是银行的一种担保文件。（二）信用证实务操作1、开证申请人根据合同填写开证申请书并交纳押金或提供其他保证，请开证行开证。 2、开证行根据申请书内容，向受益人开出信用证并寄交出口人所在地通知行。3、通知行核对印鉴无误后，将信用证交受益人。4、受益人审核信用证内容与合同规定相符后，按信用证规定装运货物、备妥单据并开出汇票，在信用证有效期内，送议付行议付。5、议付行按信用证条款审核单据无误后，把货款垫付给受益人。6、议付行将汇票和货运单据寄开证行或其特定的付款行索偿。 7、开证行核对单据无误后，付款给议付行。8、开证行通知开证人付款赎单。第五部分 课程设计报告书的撰写要求每人根据实训的具体内容，提交以下的报告书，并按照学院规定的格式进行撰写、装订：1、请根据分配给每个人的商品名称，自己设计进出口商以及所有的贸易信息，完成第一答题，即缮制相关的销售合同。2、请根据自己设计的销售合同，以开证行的身份开立一份信用证。3、请根据上面的合同以及信用证的信息，以受益人的身份出具一张远期汇票。4、请以开证行的身份对上面的远期汇票进行承兑。5、请根据上面的合同以及信用证的信息，画出在采用信用证结算方式下的相关业务流程图。6、请归纳出在信用证结算方式下，出口商可以采取的融资方式。7、请根据上面的合同信息，画出在汇款结算方式之下的相关业务流程图。8、请根据上面的合同信息，画出在托收结算方式之下的相关业务流程图。9、请根据以上对同一合同采取的三种结算方式的比较，写一篇小论文，浅析汇付、托收、信用证之比较，不少于2000字。学时分配进度要求 学时课程内容理论教学信用证的基本知识及应用7天汇款的基本知识及应用3天托收的基本知识及应用3天第六部分 课程设计报告书的撰写2天合 计15天指导教师签名： 日期： 2012.05.11 教研室主任签名： 日期： 2012.05.15 （三）开证行业务处理环节和要求开证行业务处理环节和要求见图4.1.1-3。（四）信用证的开立1、信用证的内容实务中信用证开立时并无统一格式但各银行一般都会参照国际商会出版物516推荐的标准跟单信用证格式缮制信用证。开证申请书格式见示样4.1.1-1。 示样4.1.1-1 开证申请书 irrevocable documentary credit application(正面)applicant: 申请人issuing bank: 开证行date of application: 申请开证日期expiry date and place forpresentation ofdocumentsexpiry date: 到期日place for presentation:到期地点issue by (air) mail with brief advice by teletransmission 开证形式(see ucp 500 article 11)issue by teletransmission(see ucp 500article 11)transferable credit-as per ucp 500 article 48beneficiary: 受益人confirmation of the credit 是否需保兑not requested requested authorised if requested by beneficiaryamount in figures andwords(please use isocurrency codes):金额partial shipments allowed not allowed分运credit available withnominated bank: 付款方式by payment at sightby deferred payment at:by acceptance of draftsat:by negotiationagainst the documentsdetailed herein: 汇票and beneficiarys draft(s)drawn on:transshipments allowed not allowed转运please refer to ucp 500 articles for exceptionsto this conditioninsurance will be covered by us投保人shipment as defined in ucp 500 article46from: 起运港for transportation to: 目的港not later than: 最迟装船期goods(brief description without excessivedetails-see ucp500 article 5):terms: 价格条件fas cif货物描述fob other terms:cfr as per incoterms单据要求commercial invoice signed original and copiestransport documents:multimode transport document, covering at least two different modes of transportmarine/ocean bill of lading covering a port-to-port shipmentnon-negotiable sea waybill covering a port-to-port shipmentair waybill, original for the consignorother transport documentto the order ofendorsed in blankmarked freight prepaid payable at destinationnotify:insurance document: policy certificate delaration under an open cover covering the following risks:certificates:originanalysishealthotherother documents:packing listweight listdocuments to be presented within days after the date of shipment but within the validity of the credit.交单期additionalinstructions:其他特别指示we request you to issue on our behalf and for our account your irrevocable credit in accordance with the above instructions (marked (x) where appropriate).this credit will be subject to the uniform customs and practice for documentary credits(1993 revision（publication nocommerce）paris（france）in so far as they are applicable.本证受ucp500 约束申请人签名name and signature of the applicantsecured agreement for letter of credit(背面)1. in consideration of your granting above request, we hereby guarantee that all drafts drawn and negotiated in compliance with terms and conditions of this credit shall be paid only at maturity.2. banks assume no liability or responsibility for the form, sufficiency, accuracy, genuineness, falsification or legal effect of any documents, or for the general and/or particular conditions stipulated in the documents or superimposed thereon.3. we further agree that the title to all property which shall be purchased and/or shipped under this letter of credit, the documents relating thereto and the whole of the proceeds thereof, shall be and remain in your bank until the payment of the drafts or of all sums that may be due said drafts or otherwise and until the payment of any and all other indebtedness and liability, now existing or now or hereafter created or incurred by us to your bank due or not due, it being understood that the said documents and themerchandise represented thereby and all our other property, including securities and deposit balances, which may now or hereafter be in your bank or your branches possession otherwise subject to your control shall be deemed to be collateral security for the payment of the said drafts.4. we hereby authorize you to dispose of the aforementioned property by public or private sale at your discretion without notice to us wheneven we shall fail to accept or pay the said drafts on due date or whenever in your discretion, it is deemed necessary for the protection of yourselves and after deducting all your expenses to reimburse yourselves out of the proceeds.5. and we further agree that you are not responsible for any errors or delays in transmission or interpretation of said letter of credit or for loss or late or non-arrival of part or of all the aforesaid documents, or the quality or value or the merchandise represented by same, or for any loss or damage which may happen to said merchandise whether during its transit by sea, after its arrival or by reason of the non-insurance or insufficient insurance thereof or by whatever cause or for the stoppage, or detentionthereof by shipper or any party whomsoever, engaging ourselves duly to accept and pay such drafts in all like instances.6. in case this request is signed by two or more, all promises or agreements made hereunder shall be jiont and several, we herewith beingourselves to settle exchange on drafts drawn under this letter of credit with your goodselves.7. the applicant is also requested to observe the uniform customs and practice for documentary credit fixed by the international chamber of commerce 1993 revision publication no.500.2、信用证开立的形式开证行开立信用证可以通过电报、电传、swift 或空邮传递至出口地通知行。信用证开立的形式见图4.1.1-4实务中采用swift700 格式缮制信用证较常见。swift700 开证格式见表4.1.1-2。表4.1.1-2 swift700 开证格式m27sequenceofm40aformofm20documentarycredit023referenceto031cdateofm31ddateand051sapplicantbankm50applicant申请人m59beneficiary受益人m32bcurrency code, amount币别代号、金额039amount specification金额说明m41mavailable with by 由 银行使用，使用方式为042drafts at drawn on 汇票期限 付款人 043ppartialshipments043ttransshipment转运044shipment/dispatch/taking incharge from/at for transporation 由 装运至 045ashipment of (goods)货物叙述与交易条件046adocuments required所需单据047aadditional conditions附加条件071bcharges费用048period for presentation提示期间m49confirmation instructions保兑与否指示053sreimbursement bank偿付银行078instructions to the pay/acc/neg bank对付款/承兑/议付银行之指示057s“advise through” bank收电银行以外的通知银行057sbank to bank information银行间备注（五）、开证行审单后的处理开证行收到被指定行，亦称索偿行（claiming bank）或寄单行寄来的单据后应合理谨慎地审核单据，缮制进口单到通知书或进口押汇通知书通知申请人。开证行审单处理基本程序见图4.1.1-5。二、出口信用证业务知识点出口地银行业务处理环节和要求见图4.1.2-1。如图4.1.2-1 所示：出口地银行收到开证行发送的信用证后，要经过通知、修改、保兑、审单付款/议付和寄单索偿等环节的处理。其中,信用证修改基本程序见图4.1.2-2信用证常见修改条款见表4.1.2-1。1装运日期和有效期的展延latest shipment and expiry date extend to and respectively.2金额和货物数量的增减l/c increased(decreased) by 原信用证金额 to 修改后金额 and quantity of commoditiesincreased(decreased) by 原数量to 修改后数量.3保险险别的改变insurance covering all risks instead of f.p.a.4装运港、目的港的更改shipment from 修改后装运港 to 修改后目的港instead of previously stipulated destination amended to read 修改后目的港instead of 原目的港.5提单抬头人修改b/l made out to order of 修改后抬头人instead of previously stipulated.6允许分批装运partial