国际贸易单证实训作业.doc

实训一：信用证内容分析信用证：Sequence of Total *27 : 1 / 1Form of Doc. Credit *40 : IRREVOCABLEDoc. Credit Number *20 : AIB.IM06063506Date of Issue *31 C : 060624Expiry *31 D : Date 0606 Place CHINAApplicant Bank 51 A : AIBKIE2DXXX *AIB BANK *DUBLINApplicant *50 : B AND C CANTWELL, CC FITTINGS, MEADOWLANDS GRANTSTOWN CO WATERFORDBeneficiary *59 : GUANGDONG TEXTILES IMPORT AND EXPORT COTTON MANUFACTURED GOODS CO 14/F GUANGDONG TEXTILES MANSIONS 168 XIAO BEI RD GUANGZHOU CHINAAmount *32 B : Currency USD Amount 20060,00Available with/ by *41 A : AIBKE2DXXX *AIB BANK *DUBLIN BY ACCEPTANCEDrafts at 42 C : 30 DAYS SIGHTDrawee 42 A : AIBKE2DXXX *AIB BANK *DUBLINPartial Shipments 43 P : PROHIBITEDTransshipment 43 T : PERMITTEDLoading in charge 44 A : GUANGZHOU CHINAFor transport to 44 B : DUBLIN, IRELANDDescript. of goods 45 A : +DRAWER SLIDES AND HANDLES CIF DUBLIN, IRELANDDocuments required 46 A : +SIGNED INVOICES IN TRIPLICATE +FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING CONSIGNED TO ORDER, BLANK ENDORSED, MARKED FREIGHT PREPAID AND CLAUSED NOTIFY APPLICANT +INSURANCE POLICY/CERTIFICATE BLANK ENDORSED COVERING ALL RISKS FOR 10 PER CENT ABOVE THE CIF VALUE +CERTIFICATE OF CHINA ORIGIN ISSUED BY A RELEVANT AUTHORITY +PACKING LISTAdditional cond. 47 A : +PLEASE FORWARD ALL DOCUMENTS TO ALLIED IRISH BANKS, TRADE FINANCE SERVICES, CARRISBROOK HOUSE, BALLSBRIDGE, DUBLIN 4. +IF BILLS OF LADING ARE REQUIRED ABOVE, PLEASE FORWARD DOCUMENTS IN TWO MAILS, ORIGINALS SEND BY COURIER AND DUPLICATES BY REGISTERED AIRMAILDetails of Charges 71 B : BANK CHARGES EXCLUDING ISSUING BANKS ARE FOR ACCOUNT OF BENEFICIARYPresentation Period 48 : DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS FROM SHIPMENT DATEConfirmation *49 : WITHOUTInstructions 78 : DISCREPANT DOCUMENTS, IF ACCEPTABLE, WILL BE SUBJECT TO A DISCREPANCY HANDLING FEE OF EUR100,00 OR EQUIVALENT WHICH WILL BE FOR ACCOUNT OF BENEFICIARY SPECIAL NOTE: ISSUING BANK WILL DISCOUNT ACCEPTANCES ON REQUEST, FOR A/C OF BENEFICIARY (UNLESS OTHERWISE STATED) AT APPROPRIATE LIBOR RATE PLUS 1,00 PER CENT MARGINSend. to Rec. Info. 72 : THIS CREDIT IS ISSUED SUBJECT TO THE U.C.P. FOR DOCUMENTARY CREDITS, 1993 REVISION, I.C.C. PUBLICATIONS NO.500实训要求：1、翻译信用证条款；2、分析信用证，回答以下问题：（1）谁是ISSUING BANK？ （2）这是即期L/C还是远期L/C？为什么？ （3）L/C的付款方式是哪一种？ （4）装运期是何时？为什么？ （5）保险费应该有哪一方承担？为什么？ （6）装箱单应该提交几份？（7）如果货物实际的装运期是06年6月16日，按照交单期的规定，最迟应该在何时要交单？（8）银行费用由谁承担？实训二： 审证与修改信用证1根据下面的销售合同审核信用证。销 售 合 同SALES CONTRACTSellers: GREAT WALL TRADING CO.，LTD Contact no.:GW2005X06Address: RM206, HUASHENG BUILDING, Date: 2006.4.22NINGBO, P.R.CHINA Signed at: NINGBOBuyers: F.T.C CORP Address: AKEDSANTERINK AUTOP P.O.BOX 9, FINLAND.This 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 goods according to the terms and conditions stipulated below:(1)Name of commodity and specification(2)quantity(3)unit(4)Unit price(5)amountHALOGEN FITTING W50010% more or less both in amount and quantity allowed9600PCSPCCIF HELSINKI USD3.80/PCUS36480.00Total amountUS36480.00(6) Packing: CARTON (7) Delivery from: NINGBO to HELSINKI (8)Shipping marks: N/M(9) Time of shipment: Within 30 days after receipt of L/C, allowing transshipment and partial shipment.(10)Term of payment: by 100% confirmed irrevocable letter of credit in favor of the sellers to be available by sight draft to be opened and to reach China before MAY 1, 2006 and to remain valid for negotiation in China until the 15th days after the foresaid time of shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA, NINGBO BRANCH. All banking charges outside China (the mainland of China) are for account of the Drawee.(11)Insurance: To be effected by the sellers for 110% of full invoice value covering F.P.A. up to HELSINKI to be effected by the buyers.(12)Arbitration: All dispute arising from the execution of or in connection with this contract shall be settled amicable by negotiation. In case of settlement can be reached through negotiation the case shall then be submitted to China International Economic & Trade Arbitration Commission. In Shenzhen (or in Beijing) for arbitration in act with its sure of procedures. The arbitral award is final and binding both parties for setting the dispute. The fee, for arbitration shall be borne by the losing party unless otherwise awarded.The Seller: GREAT WALL TRADING CO., LTD The Buyer: ALICE 马丁 Issue of Documentary creditIssuing bank : METTTABANKLTD., FINLANDDoc. Credit Type : REVOCABLECredit Number : LRT9806457Date of Issue : 060628Expiry : Date 060616 place FINLANDApplicant : F.I.C. CO. AKEKSANTERINK AUTO P.O.BOX 9, FINLANDBeneficiary : GREAT WALL TRADING CO. LTD RM206, HUASHENG BUILDING NINGBO, P.R.CHINAAmount : USD3648.00(SAY U.S.DOLLARS THIRTY SIX THOUSAND FOUR HUNDRED AND EIGHT ONLY.)Available with/by : ANY BANK IN ADVISING COUNTRY BY NEGOTIATIONDraft at : DRAFTS AT 20 DAYS SIGHT FOR FULL INVOICE VALUEPartial shipments : NOT ALLOWEDTransshipment : ALLOWEDLoading in Charge : NINGBOFor Transport to : HELSINKIShipment Period : AT THE LATEST MAY 30, 2006Descrip. Of Goods : 960 PCS OF HALOGEN FITTING W500. USD6.80 PER PC AS PER SALES CONTRACT GW2005M06 DD22.4.2006. CIF HESINKI.Documents Required : * COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIES * PACKING LIST IN 2 COPIES * FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING, MADE OUT TO ORDER, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT (AS INDICATE ABOVE) * GSP CERTIFICATE OF ORIGIN FORM A. CERTIFYING GOODS OF ORIGIN IN CHINA. ISSUED BY COMPETENT AUTHORITIES * INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS AND WAR RISKS OF PICC. INCLUDING WREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT HELSINKI. FOR AT LEAST 120 PCT OF CIF VALUE * SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN 2 DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGE, GROSS & NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO., VALUEPresentation period : 6 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTConfirmation : WITHOUTInstructions : THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSEQUTIVE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.2 审核下列信用证。将证中有错的地方、我方作不到或应注意的地方指出来。DEUTSCHE BANK A.G., HAMBURGAPPLICANT: HAMBURGER GEMEINWIRTSGESSELSCHAFTS A.G., HAMBURG, GERMANY DATE AND PLACE OF EXPIRY: 1ST SEP. 2004 IN HAMBURGADVISING BANK: BANK OF CHINA, TIANJIN, CHINAAMOUNT: USD9,000.00 (SAY USD EIGHT THOUSAND)SHIPMENT FROM CHINA TO HAMBURG NOT LATER THAN 20TH SEP. 2004DRAFT AT SIGHT DRAWN ON BENEFICIARY ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1. SIGNED INVOICE COUNTER SIGNED BY APPLICANT.2. CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, TIANJIN.3. SHIPS CLASSIFICATION ISSUED BY LLOYDS IN LONDON4. FULL SET OF CLEAN ON BOARD OCEAN B/L, MADE OUT TO ORDER, BLANK ENDORSED, MARKED “FREIGHT PREPAID” AND NOTIFY BENEFICIARY, SHIPPER IS APPLICANT.5. INSURANCE POLICY COVERING ALL RISKS AND WAR RISK ADDING ON DECK CLAUSE AS PER CIC FOR 150PCT INVOICE VALUE, CLAIM IF ANY PAYABLE IN GERMANY.6. WEIGHT NOTE COUTER SIGNED BY APPLICANT.7. INSPECTION CERT. ISSUED BY ADVISING BANK.COVERING: 10 M/T BITTER APRCOT KERNELS 1 GRADE USD900 PER M/TCIF HAMBURG.REMARKS:1) ALL BANKING CHARGES ARE FOR BENEFICIARYS ACCOUNT.2) DRAFT AND DOCUMENTS TO BE SENT BY THE NEGOTIATING BANK TOUS WITHIN 24 HOURS BY REGISTERED AIRMAIL IN TWO LOTS.3) SHIPPING MARKS AS READ: ABC ROTTERDAM NO.1-UPTHIS CREDIT IS SUBJECT TO UCP NO. 500.WE HEREBY ENGAGE THAT PAYMENT WILL BY DULY MODE AGAINST DOCUMENTS PRESENTED IN CONFORMITY WITH TERMS OF CREDIT. DEUTSCHE BANK A.G., HAMBURG(SIGNED).实训三：商业发票的缮制1根据下列资料缮制发票：资料如下：L/C NO. 291-11-6222531 DATEDAPRIL 2ND,2006DATE AND PLACE OF EXPIRY :OCT.15,2006 IN COUNTRY OF BENEFICIARYAPPLICANT: WOODLAND LIMITED450 CASTLE PEAK ROAD,KLN.,HONG KONG.BENEFICIARY: ZHEJIANG ANIMAL BY-PRODUCTS IMP. & EXP. CORPORATION 76 WULIN RD,HANGZHOU,CHINAL/C AMOUNT: USD16663.00LOADING IN CHARGE:SHANGHAI PORT,CHINAFOR TRANSPORTATION TO:HONGKONGLATEST DATE OF SHIP:060930DESCRIPTION OF GOODS: 42500 PIECES OF STUFFED TOY AS PER SALES CONTRACT 06ZA16IA0069 DATED 06.06.13 STYLE NO. QUANTITY UNIT PRICE - ZEAPEL06 7000PCS USD0.345/PC ZEAPEL07 500PCS USD0.65/PC ZEAPEL08 5000PCS USD1.10/PC ZEAPEL05 30000PCS USD0.31/PC CIFC5 HONGKONG AS PER INCOTERMS 2006DOCUMENTS REQUIRED:+ COMMERCIAL INVOICE IN 1 ORIGINAL AND 3 COPIES LESS 5% COMMISSION AND HANDSIGNED BY BENEFICIARY. + -ADDITIONAL COND.: +PACKING IN CARTONS OF 50 PCS EACH. +CARTONS TO BE MARKED WITH:Z.J.A.B HONGKONG C/NO.1- +-提示：制作时请注意佣金的处理及签字方式。COMMERCIAL INVOICE1)SELLER3) INVOICE NO.4)INVOICE DATE5)L/C NO.6)DATE7)ISSUED BY2)BUYER8) CONTRACT NO.9)DATE10)FROM11)TO12)SHIPPED BY13)PRICE TERM14)MARKS 15)DESCRIPTION 16)QTY 17)UNIT PRICE 18)AMOUNTTOTAL AMOUNT IN WORDS:TOTAL GROSS WEIGHT:TOTAL NUMBER OF PACKAGE: 19)ISSUED BY 20)SIGNATURE2.根据下列资料缮制发票:资料如下：DC NO. DC TST148986 EXPIRY :APR.15,2006 APPLICANT: LEON INC.1200 NEW YORK DRIVEPASADENA, CA.91108BENEFICIARY: ZHEJIANG TEXTILES IMP. & EXP. CORPORATION 165 ZHONGHE ZHONG RD,HANGZHOU,CHINAL/C AMOUNT: USD124390.00LOADING ON BOARD/DISPATCH FROM:NINGBO PORT,CHINAFOR TRANSPORTATION TO:NEWYORKLATEST DATE OF SHIP:MARCH 31,2006COVERING: LADIES 80% VISCOSE 12% NYLON 8% KNITTED CARDIGAN 1)P.O.NO. 6199,10900PCS AT USD4.60 PER PC 2)P.O.NO. 6200,19800PCS AT USD3.75 PER PCTOTAL 30700PCS,USD124390.00SALES CONTRACT NO.06PA0060DELIVERY TERMS:CIP NEWYORKPACKING:PLASTIC,CARTON WITH MARK 6199/6200/06PA0060/NEWYORKDOCUMENTS REQUIRED:+ SIGNED COMMERCIAL INVOICE IN 4-FOLD +-SPECIAL INSTRUCTIONS:+ ALL DOCUMENTS INCLUDING INVOICE MUST BE IN NAME OF ALANT CORPORATION ,111 AVENUE OF THE NEW YORK,NY 10066 U.S.A + INVOICE MUST INDICATE THE FOLLOWING:1) OCEAN FREIGHT,INSURANCE COST AND FOB VALUE2) EACH ITEM IS LABELLED “MADE IN CHINA”.3) GOODS SHIPPED IN ONE 40 FOOT FCL.备注：OCEAN FREIGHT和INSURANCE COST分别按USD3000.00和USD124.39计。提示：制作时请注意发票抬头人及发票批注内容。COMMERCIAL INVOICE1)SELLER3) INVOICE NO.4)INVOICE DATE5)L/C NO.6)DATE7)ISSUED BY2)BUYER8) CONTRACT NO.9)DATE10)FROM11)TO12)SHIPPED BY13)PRICE TERM14)MARKS 15)DESCRIPTION 16)QTY 17)UNIT PRICE 18)AMOUNTTOTAL AMOUNT IN WORDS:TOTAL GROSS WEIGHT:TOTAL NUMBER OF PACKAGE: 19)ISSUED BY 20)SIGNATURE3根据所给销售合同制作商业发票。注该批货最终运往法国马赛港。SALES CONFIRMATION NO.: 03CAN-1108DATE: NOV.08, 2004THE SELLER: JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD. 80 ZHONGSHAN ROAD, NANJING, CHINA FAX:86TEL: 86HE BUYER: SHEMSY NEGOCE ID CORP. 75 ROUTE 96570 DARDILLY, FRANCE FAX :33-56-12345678 TEL: 33-56-12345678 BUYERS ORDER NO.:FE021GTHIS SALES CONFIRMATION IS HEREBY MUTUALLY CONFIRMED, TERMS AND CONDITIONS ARE AS FOLLOWS:NAME OF GOODS AND SPECIFICATIONSQTYUNIT PRICEAMOUNTLEATHER BAGSITEM NO. SL100ITEM NO. SG120ITEM NO. SF2001000PCS2000PCS3000PCSUSD2.00/PCUSD1.50/PCUSD3.00/PCFOB SHANGHAIUSD2000.00USD3000.00USD9000.00TOTAL6000PCSUSD14000.00SAY US DALLARS FOURTEEN THOUSAND ONLYPACKING: AS PER BUYERS DEMANDSSHIPPING MARKS: AS PER BUYERS DEMANDSSHIPMENT: X TO BE MADE (45 DAYS BY SEA AFTER RECEIVED 30% T/T PAYMENT ) FROM CHINA PORT TO (AS BUYERS DEMANDS) PARTIAL SHIPMENTS AND TRANSHIPMENT TO BE ALLOWED.PAYMENT: X 30% T/T IN DEPOSIT, 70% D/P AT SIGHTINSURANCE: TO BE EFFECTED BY THE SELLER FOR ( ) % OF INVOICE VALUE TO COVER ( ) RISK AND WAR RISK UPTP ( ) AS PER THE OCEAN MARINE CARGO CLAUSE AND WAR RISK CLAUSE OF THE PEOPLES INSURANCE COMPANY OF CHINA X TO BE EFFECTED BY THE BUYERSELLER : JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD. BUYER: SHEMSY NEGOCE ID CORP. COMMERCIAL INVOICE1)SELLER3) INVOICE NO.4)INVOICE DATE5)L/C NO.6)DATE7)ISSUED BY2)BUYER8) CONTRACT NO.9)DATE10)FROM11)TO12)SHIPPED BY13)PRICE TERM14)MARKS 15)DESCRIPTION 16)QTY 17)UNIT PRICE 18)AMOUNTTOTAL AMOUNT IN WORDS:TOTAL GROSS WEIGHT:TOTAL NUMBER OF PACKAGE: 19)ISSUED BY 20)SIGNATURE实训四：汇票的缮制1 根据下列内容填制汇票一份。ISSUING BANK: DEUTSCHE BANK (ASIA) HONGKONGL/C NO. AND DATE: 756/05/1495988, NOV. 20, 2004AMOUNT: USD19,745.00APPLICANT: MELCHERS (H.K) LTD., RM.1210, SHUNTAK CENTRE, 200 CONNAUGHT ROAD, CENTRAL, HONGKONGBENEFICIARY: CHINA NATIONAL ARTS AND CRAFTS IMP. & EXP. CORP. GUANG DONG (HOLDINGS) BRANCH.WE OPENED IRREVOCABLE DOCUMENTS CREDIT AVAILABLE BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN AND OF BENEFICIARYS DRAFTS IN DUPLICATE AT SIGHT DRAWN ON OUR BANK.INV. NO.: ITBE001121DATE OF NEGOTIATION: DEC. 20, 2004实训五：海运提单的缮制一、实训目的和要求 1实训目的通过本次实训，使学生学会根据信用证或合同以及其他相关信息制作各种不同要求的海运提单。2实训要求（1）分析信用证中有关海运提单的条款；（2）收货人栏的内容填写要与合同要求一致，同时要合理；（3）注意已装船批注的填写；（4）完成制作后，要审单。二、实训主要内容分析信用证中的相关条款并缮制符合要求的海运提单。三、实训预备知识1运输单据简介：运输单据是外贸单证工作中最重要的单据之一，是出口商按规定要求装运货物后，承运人或其代理人签发的一种书面凭证。根据运输方式的不同，承运人出具不同的运输单据，主要有海运提单、不可转让海运单、租船提单、邮包收据、航空运单、承运货物收据等。由于在对外贸易中海运所占比重最大，所以海洋运输单据尤其是海运提单使用的也较多，空运单的使用虽然也有其普遍性，但除了收货人必须要求作成记名式收货人之外，其他与海运提单基本相似。海运提单（OCEAN BILL OF LADING）是承运人确认已收到托运人的货物，并已装船或待以装船，而签发给托运人的收据，它由承运人单方面签发，所以是托运人与承运人之间运输合同的证明，有物权凭证的作用，卖方可通过掌握海运提单来控制货物。2海运提单的缮制要点 海运提单的格式由各船公司自行确定，在形式上均各有特色，但都包括了以下的主要内容：1)承运人（CARRIER）：提单上必须表明以轮船公司身份注册的承运人，以防欺诈，否则银行不予接受。2)托运人（SHIPPER）：即发货人，信用证方式下为信用证受益人，托收方式下为托收的委托人。3)收货人（CONSIGNEE）：按规定填写。记名提单直接填收货人，不记名提单填“TO BEARER”，指示提单填“TO ORDER”或“TO THE ORDER OF ”。凡指示提单都需进行背书才能有效转让。4)被通知人（NOTIFY PARTY）：信用证方式下按规定填写。该栏必须要有详细的名称和地址。5)船名、港口：提单项目 转船 直达PRE-CARRIAGE BY: 第一程船船名 空白 PLACE OF RECEIPT: 船方收货的港口 空白OCEAN VESSEL VOY. NO.: 第二程船船名 船名PORT OF LOADING: 转运港 装运港PORT OF DISCHARGE(DESTINATION)：卸货港 卸货港 PLACE OF DELIVERY: 最终目的地 与卸货港同则空白6)唛头（MARKS）和集装箱号码(CONTAINER NO.)： 若信用证规定了唛头，则按其规定，若未规定则按双方约定或由卖方自定。无唛头则填“N/M”。集装箱货物要注明集装箱号码。7)包装与件数（NO.& KIND OF PACKAGES）： 单位件数与包装都要与实际货物相符，并在大写合计数内填写英文大写文字数目，若有两种以上不同包装单位，应分别填写，再合计。散装货，只填IN BULK。8)商品名称（DESCRIPTION OF GOODS）： 按信用证规定，并与发票等单据一致，若货物品名较多，可用总称。9)毛重和体积（GW & MEAR）： 若信用证无特别规定，则只填总毛重和总体积。若为集装箱货，毛重包括货物的毛重和集装箱的皮重，体积则按集装箱计，一般一个20尺的集装箱体积为33.2CBM。10)运费支付（FREIGHT & CHARGES）： 一般有两种：PREPAID 或COLLECT。11)签发地点与日期（PLACE AND DATE OF ISSUE）： 地点一般在装运港所在地，日期按信用证要求，一般要早于或与装运期为同一天，要避免倒签提单和预借提单。12)承运人签章： 提单必须由承运人或其代理人签字才有效。若信用证要求手签，也须照办。13)提单签发份数（NO.S OF ORIGINAL B/L）： 信用证方式下按信用证规定，一般都是三份。14)提单号码（B/L NO.）： 在提单右上角，主要是为了便于联系工作和核查。15)其他：提单上还应注明ON BOARD字样，正本要注明ORIGINAL，有时还要注明货物的交接方式，如CY-CY，CFS-CY等等。四、实训操作步骤1阅读和分析实训的相关资料；2分别填制海运提单的各个栏目；3进行“已装船批注”的操作；4根据信用证审核海运提单的准确性；五、实训资料 1根据下列资料填制海运提单：APPLICANT: ADH TRADING CO.,KARACHIBENEFICIARY: ZHEJIANG LIGHT INDUSTRIAL PRODUCTS IMPORT AND EXPORT CORPORATION EXPIRY DATE : SEP 15 ,2006 PARTIAL SHIPMENT：ALLOWED TRANSSHIPMENT：ALLOWEDSHIPMENT FROM NINGBO