国际结算实务模拟课程实践.doc

国际结算实务模拟课程实践1. 案例给定条件1. 进口商名称和地址（开证申请人）：维德贸易有限公司（WIDER TRADING CO., LTD.）中国浙江义乌涪城区第三大厦(RM.203, BUILDING 3, FUCHENG DISTRICT, YIWU, ZHEJIANG, CHINA) TEL:FAX: 出口商名称及地址（受益人、出票人）：泰盛商贸有限公司（TAI SHING TRADING COMPANY）C室，16楼，282王的路，北望，香港北望282王的路16楼C室（ROOM C3, 16/F,282 KINGS RD.,NORTH POINT,HONGKONG）TEL: 21043997 FAX: 210439973.有关信用证要求: 开证行(付款行): 中国工商银行义乌市支行（义乌市篁园路128号 ） 开证日期:2011年8月21日 信用证号码:AS091-623 开证格式为SWIFT MT700 信用证种类:不可撤消 金额:58800美元 通知行:工商银行香案分行（ 香港西营盘皇后大道西242-244号） TEL: 852)2559 8166 FAX: (852)2559 8442 通知编号BS14961 通知日期:2011年8月21日 信用证到期日：2011年12月31日 押汇银行及方式(Available withBy):任何银行（自由议付） 合同号码：100609 提单号码：100633 汇票号码：HK85-025 运输要求：不允许分批和转运 装运港为香港,目的地及卸货港为义乌港,最迟装运日为2011年9月25日.实际装运日2011年9月10日,运输工具:梅丽号(MEILI),承运人: 浙江海拓运输物流有限公司义乌分公司(HAITUO SHIPPING LTD.)运费预付 货物要求:名称:儿童玩具(CHILDRENS TOYS) 数量:1000(1000 PIECES) 单价:50美元 金额:CIF义乌50000美元 毛重:300公斤(KGS) 净重:200公斤 无唛头,发票号001,日期2011年9月10日,装箱单日期2011年9月10日单据要求:（1）经签字的商业发票1式3份 （2）注明运费预付（凭工商银行大连分行指示）的已装船清洁提单 1式3份。 （3）即期汇票2份（注：实际出票日2011年9月11日）。 （4）装箱单1式3份。 单据提示期限：装运后20日内，但在信用证有效期内2.缮制部分单据2.1信用证及信用证通知信用证（Letter of Credit，L/C），是指开证银行应申请人的要求并按其指示向第三方开立的载有一定金额的，在一定的期限内凭符合规定的单据付款的书面保证文件。信用证是国际贸易中最主要、最常用的支付方式。在国际贸易活动，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。信用证流程如下：申请人受益人开证行通知行/议付行 申请 开证 通知 发货交单 议付寄单索汇 偿付 通知赎单 付款赎单 提货 Industri and Commercial Bank of ChinaHongKong BranchHong Kong, 242 queens road west, sai ying pun-244 China Post Code 100107TEL: (852)2559 8166 SWIFT ICBCBHKFAX: (852)2559 8442 TLX:285123 ICBCHKCNBENEFICIARY: DATE: AUG. 21,2011OUR REF:LCBS14961TAI SHING TRADING COMPANY,ROOM C3, 16/F,282 KINGS RD.,NORTH POINT,HONGKONG TEL: 21043997 ,FAX: 21043997DEAR SIR(S):WE REFER TO THE FOLLOWING LETER OF CREDIT:ISSUING BANK: INDUSTRIAL AND COMMERCIAL BANK OF CHINA / YIWU Yiwu city garden road Huang no. 128 322000YIWU POB 1028, 322000 YIWUL/C AMOUNT: USD 50,000.00EXPIRY DATE: DEC. 31,2011L/C NO.: AS091-623AT THE REQUEST OF THE ISSUING BANK, WE ENCLOSE( ) THE AUTHENTIFICATED LETTER OF CREDIT( X ) THIS LETTER IS SOLELY AN ADVICE OF A LETTER OF CREDIT ISSUED BY THE ABOVE MENTIONED CORRESPONDING AND CONVEYS NO ENGAGEMENT BY US.( ) WE CONFIRE THIS LETTER OF CREDIT AND THEREBY UNDERTAKE THAT ALL DRAFT(S) DRAWN UNDER IN COMPLIANCE WITH THE TERMS OF THE CREDIT, WILL BE DULY HONORED BY US.( X ) PLEASE REMIT USD 50.00 TO A/C NO. 60384625243 WITH INDUSTRIAL AND COMMERCIAL BANK OF CHINA HONGKONG BR. OR RMB 318.28 TO A/C NO. 01047520152 WITH BANK OF CHINA HONHKONH BR. BEING OUR ADVISING COMM.NOTE: IF DOCUMENTS ARE TO BE PROCESSED BY OUR BANK, CHARGES WILL BE DEDECTED FROM THE PROCEEDS. SPECIAL INSTRUCTIONS:IN CASE CONDITIONS IN THE L/C ARE UNACCEPTABLE, PLEASE CONTACT OPENERS DIRECTLY AND ARRANGE TO GET AN AMENDMENT.WHEN PRESENTING YOUR DRAFT(S), PLEASE SUBMIT AN ADDITIONAL COPY OF ALL DOCUMENTS FOR OUR FILE.THIS ADVICE IS SUBJECT TO UCP FOR DOCUMENTARY CREDITS (1993 REV) ICC 500. KINDLY ACKNOWLEDGE RECEIPT. VERY TRULY YOURS, AUTHORIZED SIGNATURE ORIGINALTEL:(852)2559 8166FAX:(852)2559 8442 SWIFT ICBCHKCNTLX:285123BOCHKCN Industri and Commercial Bank of ChinaHongKong BranchHong Kong, 242 queens road west, sai ying pun-244 China Post Code 100107IRREVOCABLE LETTER OF CREDITOUR ADVICE NUMBER: LCBS14961 ADVICE ON:08/21/2011CREDIT NUMBER : AS091-623 ISSUED ON: 08/21/2011ISSUING BANK : INDUSTRIAL AND COMMERCIAL BANK OF CHINA / YIWU Yiwu city garden road Huang no. 128 322000YIWU DEAR SIR（S）: WE ARE REQUESTED BY THE ISSUING BANK TO ADVICE YOU THATTHEY ISSUED THEIR IRREVOCABLE CREDIT IN YOUR FAVOR.TRANSACTION TYPE : 700 issue of a documentary credit:27: Sequence of Total : 1/1:40A: Form of Documentary Credit : IRREVOCABLE:20: Documentary Credit Number : AS091-623:31C: Date of Issue : 08/21/2011:31D: Date and Place of Expiry : 12/31/2011 IN YOUR COUNTRY :50: Applicant : WIDER TRADING CO., LTD. RM.203, BUILDING 3, FUCHENG DISTRICT, YIWU, ZHEJIANG, CHINA:59: Beneficiary : TAI SHING TRADING COMPANY.ROOM C3, 16/F,282KINGS RD.,NORTH POINT,HONGKONG TEL: 21043997 FAX: 21043997 : 32B: Currency Code, Amount : USD50,000.00:41D: Available With By : ANY BANK BY NEGOTIATION:42C: Drafts at : AT SIGHT:42D: Drawee : INDUSTRIAL AND COMMERCIAL BANK OF CHINA Yiwu city garden road Huang no. 128 322000 YIWU:43P: Partial Shipments : HAITUO SHIPPING LTD:43T: Transshipment : HAITUO SHIPPING LTD:44A: Loading on Board/Dispatch/Taking in Charge at/from . .: HONGKONG :44B: For Transportation to : YIWU , CHINA:44C: Latest Date of Shipment : 09/25/2011COUTINUED ON NEXT PAGE ORIGINALTEL:(852)2559 8166FAX:(852)2559 8442 SWIFT ICBCHKCNTLX:285123BOCHKCN Industri and Commercial Bank of ChinaHongKong BranchHong Kong, 242 queens road west, sai ying pun-244 China Post Code 100107 IRREVOCABLE LETTER OF CREDITOUR ADVICE NUMBER: LCBS14961 ADVICED ON : :08/21/2011CREDIT NUMBER : AS091-625 ISSUED ON : :08/21/2011ISSUING BANK : INDUSTRIAL AND COMMERCIAL BANK OF CHINA / YIWU Yiwu city garden road Huang no. 128:45A: Description of Goods and/or Services COUNTRY OF ORIGIN :HONGKONG,CHINA FOB HONGKONG,CHINA SHILDRENSTOYS ATUSD50.00 USD50,000.00 ADDING SPARE PARTS 1000PIECE USD620.00 INSTALLING FEE USD980.00 TOTAL AMOUNT USD60,400.00:46A: Documents Required +SIGNED COMMERCIAL INVOICE IN TRIPLICATE +FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO THE ORDER OF BANK OF COMMUNICATIONS DALIAN BRANCH “FREIGHT COLLECT” AND “NOTIFY APPLICANT” +SIGHT DRAFT IN DUPLICATE +PACKING LIST TRIPLICATE:47A: Additional Conditions +A DISCREPANCY FEE OF USD20.00 (OR EQUIVALENT) PLUS ALL CABLE GHARGES WILL BE DEDUCTED FROM THE PRCEEDS OF ANY DRAWING, IF DOCUMENTS ARE PRESENTED WITH DISCREPANCY(IES). NOTWITHSTANDING ANY INSTRUCTIONS TO THE CONTRARY , THIS CHARGE SHALL BE FOR THE ACCOUNT OF BENEFICIARY. +ALL DOCUMENTS MUST INDICATE THE NUMBER OF THIS CREDIT+15PCT OF TOTAL CONTRACT AMOUNT( USD8,038.00 ) BY T/T AFTER INSTALL AND CHECK.:71B: Charges : ALL BANKING COMMISSIONS AND CHARGES (INCLUDING REIMBURSING BANK CHARGES) OUTSIDE YIWU,CHINA ARE FOR ACCOUNT OF BENEFICIARY:48: Period for Presentation : DOCUMENTS TO BE PRESENTED WITHIN 20 DAYS AFTER THE DATE OF SHIPMENTBUT WITHIN THE VALIDITY OF THIS CREDIT :49: Confirmation Instructions : WITHOUT:78: Instructions to the Paying/Accepting/Negotiating Bank: +ALL DOCUMENTS MUST BE FORWARDED DIRECTILY TO US IN ONE LOTBY COURUER SERVICE. CONTINUED ON NEXT PAGE NUED ON NEXT PAGE Industri and Commercial Bank of ChinaHongKong BranchHong Kong, 242 queens road west, sai ying pun-244 China Post Code 100107ORIGINALTEL:(852)2559 8166FAX:(852)2559 8442 SWIFT ICBCHKCN IRREVOCABLE LETTER OF CREDITOUR ADVICE NUMBER: LCBS14961 ADVICED ON : :08/21/2011CREDIT NUMBER : AS091-623 ISSUED ON : :08/21/2011ISSUING BANK : NDUSTRIAL AND COMMERCIAL BANK OF CHINA / YIWU Yiwu city garden road Huang no. 128 +IN REIMBURSEMENT: UPON RECEIPT OF DOCUMENTS AND DRAFTS INCOMPLIANCE WITH TERMS AND CONDITIONS OF THIS CREDIT, WE SHALLREMIT THE PROCEED TO YOU IN ACCORDANCE WITH YOUR INSTRUCTIONS YOURS FAITHFULLY,AUTHORIZED SIGNATURE 2.2发票泰盛商贸有限公司 TAI SHING TRADING COMPANY ROOM C3,16/F,282KINGSRD.,NORTH POINT,HONGKONG TEL: 21043997 FAX: 21043997 发invoice票 To:WIDER TRADING CO., LTD. Dated:SEP.10,2010货 号Art No.货 名DESCRIPTION数 量Quantity单 价Unit Price金 额AmountCHILDREN S TOYS1000 PIECESCONTRACT NO:YL322000SAYU.S.DOLLARS FIFTY 1000 PIECESEIGHT TUOUSANGHONGDA USD50.00AND EIGHT INTERNATIO-CIFYIWU CHINA USD 50，000.00HUNDRED ONLYNAL TRADING CO.合计TOTALUSD50,000.00 2.3装箱单泰盛商贸有限公司 TAI SHING TRADING COMPANY ROOM C3,16/F,282KINGSRD.,NORTH POINT,HONGKONG TEL: 21043997 FAX: 21043997装箱单PACKING LIST客户TO MESSRE YIWU TRADING CO.,ILTD 运输工具PER CONVEYANCE MEILI 由 至 FROM HONGKONG TO YIWU 日期：DATE： SEP10,2010 发票号码INVOICE NO.： 001 合同号码CONTRZCT NO.： DL100609 信用证号码L/C NO： AS091-623 SHIPPING MARKS：NO MARK件数PACKS品名规格DESCRIPTION OF GOODS数量QUANTITY毛重GW净重NW尺码MEARUREMENT600 PIECESCHILDREN S TOYSTERMS OF DELIVERY:CIF YIWU CHINAVESSELS NAME:MEILITOTAL NET WEIGHT: 200KGS TOTAL GROSS WEIGHT:300KGS SAY 1000 PIECES ONLYE.&.O.E.1000 PIECES TAI SHING300KGSINTERNA-200KGSTIONAL TRADING CO. 2.4提单ShipperTAI SHING TRADING COMPANY ROOMC3,16/F,282KINGSRD.,NORTH POINT,HONGKONGBILL OF LADING B/L No. DL100968 DL BILL OF LADINGDIRECT OR WITH TRANSHIPMENT HAITUO SHIPPING LTD.FENGGANG BLDG.51-53 HAIYUAN RD.Z, HKTEL:8227 1012 FAX:8227 1012ORIGINALConsigneeTO ORDER Notify Party DALIAN KAIMEI IMP&EXP CORPPre-carriage bySHUNFENG SHIPPING LTD.Place of Receipt by pre-carrierDALIANOcean. Vessel /oy No MEILIPort of loading HONG KONG Port of DischargeYIWUFinal destination,(if goods to be transshipped at DANDONG port of discharge)YIWUFright Payable atHONGKONGNumber of original B/LTHREE(3)Mark & Nos YIWU WIDER TRADING CO.,LTDCARTON/NO.1-80MADE IN HONGKONGNumber and kind of packages description of goodsALL CHILDREN.S TOYS IN CARTON 210 CYCYFREIGHT PREPAIDGross weight kg.300.00KGSMeasurement (m3):2.60M3“SHIPPERS LOAD & COUNT”NO MARK SAID TO CONTANT:600 PIECES 200KGS 300KGSCHILDRENS TOYS CIF YIWU CHINA CONTRACT NO:YW100906 AS PER INV NO:001 “FREIGHT PREPAID”TOTAL PACKAGES (IN WORDS) SAY ONE THOUSAND PIECES ONLYFreight and Charges FREIGHT AND CHANRGES AS ARRANGED. Shipped on board the vessel named above in apparent good order and condition (unless otherwise indicated) the goods or packages specified herein and to be discharged at the above mentioned port of discharge or as near thereto as the vessel may safely get and be always afloat. The weight, measure marks numbers quality, contents and value being particulars furnished by the Shipper, are not checked by the Carrier on lading .The Shipper, Consignee and the Holder of this Bill of Lading hereby expressly accept and agree to all printed, written or stamped provisions, exceptions and conditions of this bill of lading, including those on the back hereof . One of the Bills of Lading duly endorsed must be surrendered in exchange for the goods of delivery order: In witness whereof, the Carrier or his agents is signed Bill of Lading all of this tenor and date, one of which being accomplished, the others to stand void. Shippers Are Requested to not perntcr the exceptions and conditions of third Bill of Lading with reference to verify of the noucence upon their goods.Place and date of issue :HONG KONG, SEP.10,2010Signed for the MasterHAITUO SHIPPING LTD2.5汇票HBILL OF EXCHANGENO. HK85-025 PLACE YIWU DATE SEP11,2011 AT 60 DAYS SIGHT OF THIS FIRST BILL OF EXCHANGE(SECOND BEING UNPAID)PAY TO INDUSTRI AND COMMERCIAL BANK OF CHINA YIWU BRANCH OR ORDERUS DOLLARS FIFTY THOUSANG THE SUM OF ONLY VALUE RECEIVED AND CHARGE THE SAME TO ACCOUNT OF 60384625243 DRAWM UNDER INDUSTRI AND COMMERCIAL BANK OF CHINA YIWU BRANCH L/C NO. AS091-623 DATED 2011 09 10 TO INDUSTRI AND COMMERCIAL BANK OF CHINA YIWU BRANCH NO. HK85-025 YIWU China, 19USD50,000.00Exchange for At 60 DAYS sight of this FIRST of Exchange (Second of the same tenor and date unpaid) pay to the order of DONGYA BANK OF HONG KONG BILL OF EXCHANGE US DOLLARSONE THOUSAND ONLYThe sum of Drawn under BANK OF COMMUNICATIONS DALIAN BRANCH To BANK OF COMMUNICATIONS DALIAN BRANCH 凭 信用证号Drawn under INDUSTRI AND COMMERCIAL BANK OF CHINA YIWU BRANCH L/C No AS091-623 日期Dated 2010 09 10 支取 Payable with interest 5 % 支付 按 5% 息 分期 付款USD50,000.00号码 汇票金额 No.DL85-028 Exchange for 见票 60 日后（本汇票之正本未付）付交 USD58,800.00 金额 AT 60 DAYS sight of this SECOND of Exchange ( First of Exchange being unpaid ) pay to the order of DONGYA BANK OF HONG KONG the sum of US DOLLARSONE THOUSAND ONLY款已收讫 Value received 此致To INDUSTRI AND COMMERCIAL BANK OF CHINA YIWU BRANCH 3.心得体会此次实验课内容分为多部分，汇票的制作和发票的制作。在整个实验课过程中，学到了一些东西，明确了如何根据题目所给信息和要求制作相对应的汇票和发票。深刻了解到，国际结算是国际贸易必不可少的一项业务，而汇票和发票的制作在国际贸易中是常有的事情，所以掌握好汇票和发票的制作是非常重要的，但是通过这次的实物模拟，结合课本所学的理论知识，至少加深了对汇票和发票的认识，对其制作的过程和注意的问题也有了一个大概的了解，我想这会对以后更进一步的相关学习和实践带来很大的帮助。但是在实验的过程中也遇到了一些问题，首先的问题就是语言方面的障碍，由于题目所给都是英文形式，所以在制作票据之前把各个类目和内容阅读清楚和准确是至关重要的，限于自身的外语水平，在这个环节遇到了一点困难，所以以后要好好学英语。 学习这门课程中，在学习课本基础理论知识之余，适当地开设实验课，由我们学生自己上机操作模拟制作票据，对我们学习该门课程大有益。4.国际结算论文 信用证结算的风险及风险防范由于国际结算本身有国际性、科学性、融资性、知识性和惯例多、发展快等特点，使国际结算中产生的风险具有以下特点：涉及范围的国际性与结算方式的结算工具有相关性、与融资活动的相伴性、形成原因的多样性、表现手段的欺诈性、防范过程的复杂性。上述性质的特点，决定了国际结算的风险是指在国际间货币收支调节过程中由于技术上、经营上和管理上的问题而引起的一系列可能发生的危险。信用证是商业银行应进口商的要求，对出口商开出的承诺在一定条件下保证付款的信用文书。其要义为：（1）信用证是银行有条件的付款承诺。这个条件便是出口商必须交来符合信刚证条款规定的单据；（2）开证行负第一性的付款责任。开证行开出信用证，就是主债务人，有义务按规定付款；（3）信用征是一项独立文件，不依附于贸易合同。以合同为依据而开立的信用证，一旦开山就是一分独立文件，各有关当事人只受信用证条款约束，不受贸易合同约束；（4）信用证业务以单据为准，不以货物为准 。正是因为信用证具有这此特征，才为各国商家广泛采用。在我国国际结算业务中，主要以信用证方式为主，因而在信用证业务中问题最多。信用证风险主要种