03689 国际贸易结算.doc

高纲1432江苏省高等教育自学考试大纲03689 国际贸易结算南京航空航天大学 编江苏省高等教育自学考试委员会办公室一、课程性质与选用教材（一）课程性质和特点“国际贸易结算”课程是江苏省高等教育自学考试商务英语专业的必考课程，是一门培养学生切实掌握国际贸易结算的基本知识、基本实务和必要理论，达到融会贯通和学以致用的实践性专业课程。（二）本课程使用的教材本课程指定使用的教材为国际贸易结算与融资（第三版），程祖伟、韩玉军、仝如琼编著，黄卫平审，中国人民大学出版社，2012年8月二、课程主要内容第一章 国际结算概述（1）国际结算的概念、分类（2）国际贸易结算方式的发展与现状（3）外汇制度与清算制度（4）历史上的国际结算制度（5）国际汇兑的概念、分类及与国际结算的关系第二章 国际结算中的票据（1）有价证券权利转让的性质（2）票据的基本性质、基本功能、主要当事人及各种持票人概念（3）票据的有关法律体系（4）汇票的定义、基本形式要项及必要记载项目（5）出票人常在汇票上作的其他附加记载（6）有关汇票的票据行为（7）汇票融资、汇票的种类（8）本票的定义、分类、与汇票的区别（9）支票的定义、效期、拒付与止付，种类及其与汇票的区别（10）汇票、支票、本票的基本功能的综合比较。第三章 国际贸易结算中的单据（1）单据的概念及UCP600有关单据的规定（2）基本商业发票的作用、种类、内容（3）附属发票、官方发票的类别（4）货物运输单据（5）运输保险单据及货物运输保险的种类与险别（6）其他附属单据第四章 国际结算方式汇款与托收（1）国际结算方式与国际汇兑方式（2）汇款相关内容（3）托收相关内容第五章 国际结算方式信用证（1）信用证国际惯例的变化（2）信用证的基本属性（3）信用证有关当事人及其权利和义务（4）信用证的开证和修改（5）信用证结算方式的特点及其在国际贸易中的应用第六章 银行保函、备用信用证及各种支付方式的综合运用贸易支付方式的选择与综合运用第七章 国际贸易的传统融资信贷业务（1）国际贸易的短期信贷（2）国际贸易的中长期信贷（3）出口信用保险第八章 国际贸易的新型结算融资业务保付代理、包买票据的相关内容三、有关说明和实施要求（一）自学方法的指导本课程既注重原理和技巧的学习也强调实际的运用，侧重理论与实际的结合。应考者在自学过程中应该注意在每个章节学习之前，应先仔细阅读目录中所列出的知识点，做到心中有数。在学习过程中，注意重点与细节的有机结合，做到有的放矢。能够熟练运用所学知识完成相关单据的填制。（二）对社会助学的要求1.应熟知考试大纲对课程所提出的总的要求和知识点。2.对应考者进行辅导时，紧扣指定的教材，以考试大纲为依据，不要随意增删内容，以免与考试大纲脱节。3.注意对应考者能力的培养，特别是自学能力的培养，要引导应考者逐步学会独立学习，在自学过程中善于提出问题、分析问题、做出判断和解决问题。（三）关于命题和考试的若干规定1.本大纲各模块所提到的考核要求中，各条细目都是考试的内容，试题覆盖面广。试卷中命题内容的分布上，兼顾考核的覆盖面和课程重点，力求点面结合。2.试卷按照识记、领会、应用三个认知层次命制试题。各层次所占比例识记25%，领会15%，应用60%。试卷难易程度大致可分为“容易、中等偏易、中等偏难、难”。根据课程特点，不同难易程度试题所占的分数比例大致依次为易占30分，中等偏易40分，中等偏难20分，难10分。3.考试方式为闭卷笔试，考试时间为120分钟。评分采用百分制，60分为及格。考生考试时只允许携带钢笔、签字笔、圆珠笔、铅笔、橡皮等文具用品，不允许带有关参考书等。附录 题型举例试 卷 题 型 结 构 表课程代号03689课 程 名 称国际贸易结算题型单项选择题多项选择题单据填制题合 计每题分值1230题数2010232合计分值202060100一、单项选择题解题要求：在下列每小题的四个备选答案中选择一个正确的答案，选择完毕后，将所有答案填写到后面的答题表中。范例：在集装箱提单上常见的“FCL”表示（ A ）A.箱内货物属于同一货主 B.箱内货物不是同一货主C.承运人堆放集装箱但不办理集装箱装拆业务 D.承运人办理集装箱货物装拆业务二、多项选择题解题要求：在下列每小题的五个备选答案中选择正确的答案，选择完毕后，将所有答案填写到后面的答题表中。范例：根据货物损失程度，海损中的部分海损包含（ DE ）A.实际全损 B.部分全损 C.推定全损 D.共同海损 E.单独海损三、单据填制解题要求：根据下述给出的条件填写开证申请书，要求格式清楚、条款明确、内容完整。 范例：相关资料： DATE: MAY 25, 2004 THE BUYER: EAST AGENT COMPANY ADDRESS: ROOM 2401,WORDTRADE MANSTION, SANHUAN ROAD 47#，BEIJING, P. R. CHINA THE SELLER: LPG INTERNATION CORPORATION ADDRESS: 333 BARRON BLVD. , INGLESIDE , ILLINOIS ( UNITED STATES )NAME OF COMMODITY: MENS DENIM UTILITY SHORT SPECIFICATIONS: COLOR: MEDDEST SANDBLAS FABRIC CONTENT: 100% COTTON QUANTITY: 2000 CARTON PRICE TERM: FOB NEW YORK USD 285/ CARTON TOTAL AMOUNT: USD570,000.00 COUNTRY OF ORIGIN AND MANUFACTURERS: UNITED STATES OF AMERICA, VICTORY FACTORY PARTIAL SHIPMENT AND TRANSSHIPMENT ARE PROHIBITTED SHIPPING MARK: ST NO.1UP TIME OF SHIPMENT: BEFORE JULY 15,2004 PLACE AND DATE OF EXPIRY: CHINA, JULY 30,2004 PORT OF SHIPMENT: NEW YORK PORT OF DESTINATION: XINGANG PORT, TIANJING OF CHINA INSURANCE: TO BE COVERED BY BUYER. PAYMENT: BY IRREVOCABLE FREELY NEGOTIABLE L/C AGAINST SIGHT DRAFTS FOR 100PCT OF INVOICE VALUE DRAWN ON ISSUE BANK AND THE DOCUMENTS DETAILED HEREUNDER. DOCUMETNS: (1)INVOICES IN TRIPLICATE(2)PACKING LIST IN TRIPLICATE (3)FULL SET OF CLEAN ON BOARD BILL OF LADINGS MADE OUT TO ORDER AND BLANK ENDORSED NOTIFYING THE APPLICANT WITH FULL NAME AND ADDRESS MARKED FREIGHT COLLECT. (4)CERTIFICATE OF ORIGIN IN DUPLICATE ISSUED BY MANUFACTURER (5)BENEFICIARYS CERTIFIED COPY OF FAX TO THE APPLICANT WITHIN 1 DAY AFTER SHIPMENT ADVISING GOODS NAME OF VESSEL, INVOICE VALUE,DATEF OF SHIPMENT, QUANTITY AND WEIGHT. OTHER TERMS AND CONDITIONS: (1)L/C TO BE ISSUED BY TELETRANSMISSION. (2)THE BUYER SHALL BEAR ALL BANKING CHARGES INCURRED INSIDE THE ISSUING BANK. (3)ALL DOCUMENTS MUST BE MAILED IN ONE LOT TO THE ISSUING BANK BY COURIER SERVICE. (4)PRESENTATION PERIOD:WITHIN 21 DAYS AFTER THE DATE OF SHIPMENT.IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO: DATE:issue by airmail With brief advice by teletransmissionissue by express deliveryIssue by teletransmission (which shall be the operative instrument)Credit NO. Date and place of expiry ApplicantBeneficiary (Full name and address)Advising BankAmount Parital shipmentsallowed not allowedTranshipmentallowed not allowedCredit available withBysight payment acceptance negotiationdeferred payment at against the documents detailed hereinand beneficiarys draft(s) for % of invoice value at sightdrawn on Loading on board/dispatch/taking in charge at/fromnot later thanFor transportation to：FOB CFR CIFor other terms Documents required: (marked with X)1.( ) Signed commercial invoice in copies indicating L/C No. and Contract No. 2.( ) Full set of clean on board Bills of Lading made out to order and blank endorsed, marked freight to collect / Prepaid indicating freight amount and consigned to ( ) Airway bills/cargo receipt/copy of railway bills issued by showing “freight to collect / Prepaid indicating freight amount and consigned to 3.( ) Insurance Policy/Certificate in copies for % of the invoice value showing claims payable in in currency of the draft, blank endorsed, covering 4.( ) Packing List/Weight Memo in copies indicating quantity, gross and weights of each package.5.( ) Certificate of Quantity/Weight in copies issued by 6.( ) Certificate of Quality in copies issued by manufacturer/ public recognized surveyor 7.( ) Certificate of Origin in copies issued by 8.( ) Beneficiarys certified copy of fax / telex dispatched to the applicant within days after shipment advising L/C No., name of vessel, date of shipment, name, quantity, weight and value of goods.Other documents, if anyDescription of goods:Additional instructions:1.( ) All banking charges outside the opening bank are for beneficiarys account.2.( ) Documents must be presented within days after date of issuance of the transport docu