国际贸易实务课程设计指导书.doc

九江职业技术学院九江职业技术学院 目录目录 一 课程设计的目的 一 课程设计的目的 2 二 课程设计要求 二 课程设计要求 2 三 课程设计的格式 三 课程设计的格式 2 四 课程设计考核方法及成绩评定方法 四 课程设计考核方法及成绩评定方法 2 五 课程设计内容 五 课程设计内容 2 项目项目 1 1 单证缮制单证缮制 2 项目项目 2 2 信用证审核信用证审核 10 项目项目 3 3 案例分析案例分析 15 一 课程设计的目的 一 课程设计的目的 国际贸易实务 是商务英语专业主要专业课程 具有非常强的操作性 国际贸易实务 课程设计是对专业课程学习成果的一次检阅 通过课程设计环节 促使学生对本课程所学 知识进行全方位的整理 进一步巩固和加强对学生的基本知识和基本技能训练 加强对学 生的专业理论 知识与技能的综合应用能力的训练 培养其严谨 求实的治学方法和刻苦 钻研 勇于探索的精神 二 课程设计要求 二 课程设计要求 一 总体要求 1 严肃认真 态度端正 2 勤于思考 独立完成 二 具体要求 1 在指导教师安排下进行课程设计 2 严格考勤 不得无故旷课 3 仔细阅读背景资料 4 各种英文单证制作完整 准确 及时 整洁 三 课程设计的格式 三 课程设计的格式 课程设计一律采用计算机打印 封面应使用统一格式并按以下次序编排 1 封面 设计名称 专业 班级 姓名 指导教师 时间 2 目录 3 内容 4 各种表格 单证 四 课程设计考核方法及成绩评定方法 四 课程设计考核方法及成绩评定方法 1 以学生完成工作的情况 如业务水平 工作态度 和答辩情况为依据综合评定 分为优秀 良好 中等 及格 不及格五个等级 五 课程设计内容 五 课程设计内容 项目项目 1 1 单证缮制单证缮制 资料资料 1 1 2012 年 1 月 6 日 上海申海服装进出口公司与日本 SOGO 贸易公司成交全麻绣花 女衫一批 签订下列销售确认书一份 SHANGHAI SHENHAI GARMENTS IMPORT AND EXPORT CORPORATION SALES CONFIRMATION TO SOGO TRADING CO LTD NO 04SHG 0014 MIZAHO BUILDING 422 DATE JAN 6 2012 4 2 26 OWADA NISHIYODOGAWA KU OSAKA JAPAN WE HEREBY CONFIRM HAVING SOLD TO YOU THE FOLLOWING GOODS ON TERMS AND CONDITIONS AS SPECIFIED BELOW NAME OF COMMODITY SPECIFICATIONS QUANTITY UNIT PRICETOTAL AMOUNT LADIES PURE RAMIE EMBROIDERED BLOUSE COLOR ASSORTMENT DESIGN NO WHITE 40 12 131 BEIGE 20 12 142 PINK 20 12 145 LIGHT BLUE 20 12 150 TOTAL 1 200PCS 1 200PCS 1 200PCS 1 600PCS 5 200PCS CIF US 10 50 PC US 11 00 PC US 11 20 PC US 10 80 PC OSAKA OR KOBE US 12 600 00 US 13 200 00 US 13 440 00 US 17 280 00 US 56 520 00 5 MORE OR LESS BOTH IN QUANTITY AND AMOUNT ALLOWED AT THE SELLER S OPTION PACKING EACH PC IN A POLYBAG THEN TO A CARTON TIME OF SHIPMENT ON OR BEFORE APR 30 2004 FROM SHANGHAI TO OSAKA OR KOBE INSURANCE TO BE COVERED BY THE SELLER FOR 110 OF CIF INVOICE VALUE AGAINST ALL RISKS AND WAR RISKS AS PER OCEAN MARINE CARGO CLAUSE AND WAR RISKS CLAUSES OF THE PEOPLE S INSURANCE COMPANY OF CHINA DATE 1 1 1981 PAYMENT BY IRREVOCABLE LETTER OF CREDIT AT 30 DAYS AFTER SIGHT TO REACH THE SELLERS 60 DAYS BEFORE THE MONTH OF SHIPMENT VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE MONTH OF SHIPMENT 资料资料 2 2012 年 1 月 24 日 上海申海服装进出口公司收到中国银行上海分行转来的日本 2 富士银行大阪分行开立的第 0470 209387 号信用证 33062 BQCSH CN JAN 19 2012 TO BANK OF CHINA SHANGHAI FROM FUJI BANK LTD OSAKA JAPAN TEST 4860 WE OPEN IRREVOCABLE DOCUMENTARY CREDIT NO 0470 209387 ISSUED ON JAN 19 2012 APPLICANT SANPO TRADING CO LTD TAKKOU BUILDING 13 18 3 CHOME NISHIKUJO KONOHAMA KU OSAKA JAPAN BENEFICIARY SHANGHAI SHENHAI GARMENTS IMPORT AND EXPORT CORPORATION 1040 NORTH SUZHOU ROAD SHANGHAI THE P R OF CHINA AMOUNT U S DOLLAR 56 520 00 AMOUNT PLUS 05 PERCENT AND OR MINUS 05 PERCENT ALLOWED CREDIT AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFT AT 30 DAYS AFTER SIGHT FOR 100 00 PERCENT INVOICE VALUE DRAWN ON THE FUJI BANK LTD NEW YORK BRANCH NEW YORK N Y U S A EXPIRY DATE MAY 15 2012 NEGOTIATING BANK S COUNTER LATEST SHIPMENT APR 30 2012 PARTIAL SHIPMENT ALLOWED TRANSHIPMENT PROHIBITED SHIPMENT FROM SHANGHAI TO OSAKA OR KOBE PORT COVERING 5200 PCS OF LADIES PURE RAMIE EMBROIDERED BLOUSE AS PER SALES CONFIRMATION NO 04SHG 0014 DATED JAN 6 2012 CIF OSAKA OR KOBE REQUIRED DOCUMENTS AS FOLLOWS SIGNED COMMERCIAL INVOICE IN THREE COPIES PACKING LIST IN THREE COPIES FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER OF SHIPPER AND ENDORSED IN BLANK MARKED FREIGHT PREPAID NOTIFY APPLICANT INSURANCE POLICE OR CERTIFICATE IN TWO COPIES ENDORSE IN BLANK FOR 110 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISKS INSURANCE CLAIMS ARE TO BE PAYABLE IN JAPAN IN THE CURRENCY OF THE DRAFT ALL BANKING CHARGES INCLUDING REIMBURSEMENT COMMISSION OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUE OF THE SHIPPING DOCUMENTS BUT WITHIN OF THE CREDIT T T REIMBURSEMENT IS NOT ACCEPTABLE THIS CREDIT IS NOT TRANSFERABLE 1 COUNTRY OF ORGIN AND COMPOSITION MUST BE DECLARED ON SIGHED COMMERCIAL INVOICE 2 5 PERCENT MORE OR LESS BOTH IN QUANTITY AND AMOUNT IS ALLOWED INSTRUCTIONS TO NEGOTIATING BANK ALL DOCUMENTS TO BE SENT TO US IN ONE LOT BY AIRMAIL ADDRESSING TO THE FUJI BANK LTD 4 2 1 IMBAASHI CHUO KU OSAKA 3 DRAFT TO BE AIRMAILED TO DRAWEE BANK IN ONE LOT FOR REIMBURSEMENT THIS CREDIT IS SUBJECT TO U C P 2007 ICC PUBLICATION NO 600 FUJIBANK OSAKA 资料资料 3 2012 年 4 月 15 日 上海申海服装进出口公司向运输公司办理了上述合约和信用 证项下货物的托运 CARTON NO CARTONS DESIGN NO QTY CTN TOTAL QTY NO 1 21 21CTNS 12 131 60PCS 1260PCS 22 42 21CTNS 12 142 60PCS 1260PCS 43 62 20CTNS 12 145 60PCS 1200PCS 63 90 28CTNS 12 150 60PCS 1680PCS TOTAL 90CTNS 5400PCS GROSS WEIGHT CTN 24KGS NET WEIGHT CTN 20KGS MEASUREMENT CTN 56 45 60CM SHIPPING MARK STC 12SHG 0014 KOBE NO 1 90 PORT OF LOADING SHANGHAI PORT OF DESTINATION KOBE 海关税则号码 62009000 该批货物于 2012 年 4 月 25 日装至第 195 航次易勒号集装箱 TRADE DILIGENCE V 195 提单签发日人为中国船务代理公司上海分公司 CHINA MARINE SHIPPING AGENCY SHANGHAI BRANCH 1 根据第 12SHG 0014 销售确认书及跟单信用证统一惯例对来证进行审核 2 根据上述销售确认书 信用证 跟单信用证统一惯例 的有关规定以及货物实际出运 的情况繕制向中国银行上海分行议付时所需提交的全套单据 汇票 发票 提单 保 险单 装箱单 附空白单证附空白单证 1 上海申海服装进出口公司上海申海服装进出口公司 SHANGHAI SHENHAI GARMENTS IMPORT AND EXPORT CORPORATION 1040 NORTH SUZHOU ROAD SHANGHAI CHINA CABLE ADD TEXTILE SHANGHAI S C NO 4 INVOICE INV NO 04SHG 0014 TO SANPO TRADING CO LTD TAKKOU BUILDING 13 18 3 CHOME NISHIKUJO KONOHAMA KU OSAKA JAPAN Date JAN 6 2012 From SHANGHAI to OSAKA JAPAN Letter of Credit No 0470 209387 Issued by JAN 24 2012 MARKS whereby the Buyers agree to buy and the Seller agrees to sell the under mentioned commodity according to the terms and conditions stipulated below 1 COMMODITY UNBLEACHED KRAET LINEBOARD UNIT PRICE USD390 00 PER METRIC TON CFR BUSAN KOREA TOTAL QUANTITY 100METRIC TONS 10 ARE ALLOWED PAYMENT TERM BY IRREVOCABLE L C 90 DAYS AFTER B L DATE 2 TOTAL VALUE USD39 000 00 SAY U S DOLLARS THIRTY NINE THOUSAND ONLY 10 MORE OR LESS ALLOWED 12 3 PACKING To be packed in strong wooden case s suitable for long distance ocean transportation 4 SHIIPPING MARK The Seller shall mark each package wish fadeless paint the package number gross weight measurement and the wording KEEP AWAY FROM MOUSTURE HANDLE WITH CARE etc and shipping mark ST05 016 BUSAN KOREA 5 TIME OF SHIPMENT BEFORE OCTOBER 02 2005 6 PORT OF SHIPMENT MAIN PORTS OF CHINA 7 PORT OF DESTINATION BUSAN KOREA 8 INSURANCE To be covered by the Buyer after shipment FOB Terms 9 DOCUMENT Signed invoice indicating LC No and Contract No Full set 3 3 of clean on board ocean Bill of Lading marked Freight to Collect Freight Prepaid made out to order blank endorsed notifying the applicant Packing List Weight List indicating quantity gross and net weight Certificate of Origin No solid wood packing certificate issued by manufacturer 10 OTHER CONDIGTIONS REQD IN LC All banking charges outside the opening bank are for beneficiary s a c Do not mention any shipping mark in your L C Partial and transshipment allowed 11 REMARKS The last date of L C opening 20 August 2005 BANKBANK OFOF KOREAKOREA LIMITEDLIMITED BUSANBUSAN SEQUENCE OF TOTAL l l FORM OF DOC CREDIT IRREVOCABLE DOC CREDIT NUMBER S100 108085 DATE OF ISSUE 20050825 EXPIRY DATE 2005100l PLACE APPLCANT S COUNTRY APPLICANT JAE SONS PAPERS COMPANY 203 LODIA HOTEL OFFICE 1564 DONG GU BUSAN KOREA BENEFICIARY WONDER INTERNATIONALCOMPANYLIMITED NO 529 QIJIANG ROAD HE DONG DISTRICT NANNING CHINA AMOUNT CURRENCY HKD AMOUNT 39 000 00 AVAILABLE WIWTH BY ANYBANK IN CHINA BY NEGOTIATION DRAFTS AT DRAFT AT 90 DAYS AT SIGHT FOR FULL INVOICE COST DRAWEE BANK OF KOREALIMITED BUSAN PARTIAL SHIPMENTS NOT ALLOWED TRANSSHIPMENT NOT ALLOWED LOADING IN CHARGE MAIN PORTS OF CHINA FOR TRANSPORTTO MAIN PORTS OF KOREA LATEST DATH OF SHIP 20051031 SHIPMENT PERIOD 13 DESCRIPT OF GOODS COMMODITY UNBLEACHED KRAET LINEBOARD U P HKD 390 00 MT TOTAL 100MT 10 ARE ALLWED PRICE TERM CIF BUSAN KOREA COUNTRY OF ORLGIN P R CHINA PACKING STANDARD EXPORT PACKING SHIPPING MARK ST05 016 BUSAN KOREA DOCUMENTS REQUIRED 46A 1 COMMERCIAL INVOICE IN 3 COPIES INDICATING LC NO CONTRACT NO ST05 018 2 FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED FREIGHT TO COLLECT NOTIFYING THE APPLICANT 3 PACKlNG LIST WEIGHT LIST IN 3 COPIES INDICATING QUANTITY GROSS ANDNET WEIOHTS 4 CERTIFICATE OF ORIGIN IN 3 COPIES ADDITIONAL COND ALL DOCUMENTS ARE TO BE PRESENTED TO US IN ONE LOT BY COURIER SPEED POST DETAILS OF CHARGES ALL BANKING CHARGES OUTSIDE OF OPENING BANK ARE FOR BENEDICIARY S ACCOUNT PRESENTATION PERIOD DOCUMENTS TO BE PRESETNED WITHIN 21 DAYS AFTER THE DATE OF SHIP MENT BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION WITHOUT INSTRUCTIONS WE HEREBY UNDERTAKE THAT DRAFTS DRAEN UNDER AND IN COMPLY WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAID MATURITY SEND TO REC INFO SUBJECTU C P 2007 ICC PUBLLICATION 600 附录附录 项目项目 2 2 信用证审核信用证审核 1 1 改错改错 DATE OF ISSUE 应改为 20050422 BENEFICIARY GUANGDONG LIGHT ELECTRICAL APPLANCES CO LTD 52 DEZHENG ROAD SOUTH GUANGZHOU CHINA AMOUNT 应改为 USD 36480 00 POS NEG TOL 应改为 10 10 DRAFTT AT 应改为 DRAFT AT SIGHT FOU FULL INVOICE VALUE PARTIAL SHIPMENTS 应改为 ALLOWED DESCRIP OF GOODS 应改为 9600PCS OF HALOGEN FITTING W500 USD6 80 PER PC AS PER SALES CONTRACT 98SG468001 DD 22 4 05CIF HESINKI DOCUMENT REQUIRED 应改为 INSURANCE POLICY CERTIFICATE COVERING FPA FOR AT LEAST 110PCT OF CIF VALUE CONFIRMATION 应改为 WITH 14 2 DATE OF ISSUE 应改为 20050820 EXPIRY 应改为 DATE 20051002 PLACE APPLCANT S COUNTRY AMOUNT 应改为 USD AMOUNT 39 000 00 DRAFTS AT 应改为 BY IRREVOCABLE L C 90 DAYS AFTER B L DATE PARTIAL SHIPMENTS 应改为 ALLOWED TRANSSHIPMENT 应改为 ALLOWED LATEST DATH OF SHIP 应改为 20051002 U P 应改为 USD 390 00 MT PRICE TERM CFR BUSAN KOREA PACKING 应改为 To be packed in strong wooden case s suitable for long distance ocean Transportation DOCUMENTS REQUIRED 46A 1 应改为 COMMERCIAL INVOICE IN 3 COPIES INDICATING LC NO CONTRACT NO ST05 016 2 应改为 FULL SET 3 3 OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TOORDER AND BLANK ENDORSED MARKED FREIGHT TO COLLECT NOTIFYING THE APPLICANT 项目项目 3 3 案例分析案例分析 1 国内某公司出口至俄罗斯黄豆一批 合同的数量条款规定 每袋净重 100 公斤 共 1000 袋 合计 100 公吨 货抵俄罗斯后 经检验 黄豆每袋仅重 96 公斤 1000 袋合计 96 公吨 适值黄豆价格下跌 俄罗斯客户以单货不符为由提出降价 5 的要求 否则拒收 请问买方的要求是否合理 为什么 答 答 根据根据 联合国公约联合国公约 第三十五条 第三十五条 1 1 款规定 包装净重不符合合同规定 即构成我方违约 俄方 款规定 包装净重不符合合同规定 即构成我方违约 俄方 有理由提出减价处理的要求 我方可与俄方协商 对短缺部分进行补运 则俄方无权拒收我方货物 有理由提出减价处理的要求 我方可与俄方协商 对短缺部分进行补运 则俄方无权拒收我方货物 2 我国某公司签订了一份以即期信用证付款的 FOB 合同 进口食品 1000 箱 接到对方的 装运通知后 该公司投保了一切险和战争险 对方公司凭已装船清洁提单及其他有关单据 向银行收妥货款 但货到目的港后 经复验发现以下情况 1 200 箱货物内含有大肠杆菌 超过我国标准 2 实收货物 998 箱 短少 2 箱 3 有 15 箱货物外表情况良好 但箱内货物工短少 60 公斤 请分析上述情况 进口商应分别向谁索赔 并说明理由 答 答 1 1 卖方 这是货物的原残 是保险公司的除外责任 卖方 这是货物的原残 是保险公司的除外责任 2 2 买方向船方 买方向船方 清洁提单 清洁提单 CleanClean B LB L 指货物在装船时外表状况良好 承运人未加任何货损 包装不良或其他有 指货物在装船时外表状况良好 承运人未加任何货损 包装不良或其他有 碍结汇批注的提单 碍结汇批注的提单 不清洁提单 不清洁提单 UncleanUnclean B LB L oror foulfoul B LB L 则是指承运人在提单上加注有货物及包装状况不良或存 则是指承运人在提单上加注有货物及包装状况不良或存 在缺陷 如水湿 油渍 污损 锈蚀等批注的提单 在缺陷 如水湿 油渍 污损 锈蚀等批注的提单 3 3 保险公司 买方投保了一切险 含短量险 保险公司 买方投保了一切险 含短量险 短量险海运货物保险一般附加险之一 是指对因外包装破裂或散装货物发生数量损失和实际重量短短量险海运货物保险一般附加险之一 是指对因外包装破裂或散装货物发生数量损失和实际重量短 缺的损失保险公司负责赔偿 但不包括正常运输途中的自然损耗 保险公司必须要查清外装包是否发缺的损失保险公司负责赔偿 但不包括正常运输途中的自然损耗 保险公司必须要查清外装包是否发 生异常现象 如破口 破袋 扯缝等 生异常现象 如破口 破袋 扯缝等 短量险只能在投保平安险和水渍险的基础上加保 但若投保短量险只能在投保平安险和水渍险的基础上加保 但若投保 一切险一切险 时 因则该险别已包括在内 时 因则该险别已包括在内 故毋需加保 故毋需加保 15 3 某外贸公司接到国外开来的信用证 证内规定 数量共 6000 篇 1