国际结算实验报告

实验报告《国际结算》2009～2010学年第二学期学院（部）管理学院指导教师陈雅萍班级代号0314072姓名/学号兰常峰/031407221同组人无提交时间2010．06．07成绩评定一、实验项目名称：1、信用证跟单汇票填制2、商业发票填制二、实验目的：1、熟悉信用证的内容，掌握信用证的办理程序。2、熟练掌握根据信用证填制汇票和商业发票的方法。三、实验环境：操作系统：windowsXP应用软件：外贸单证教学系统四、实验时间：1、2010年5月10日2、2010年5月31日五、实验目的和要求：国际结算是一门以国际金融、国际贸易为基础而形成的应用性交叉学科，研究为清偿国际间债权债务关系而发生在不同国家之间的货币收付活动。是一门应用性很强的实务性学科。本实验旨在帮助同学掌握信用证的特点，信用证的办理程序和信用证项下跟单汇票、商业单据的制作。要求学生在了解信用证业务办理程序的基础上进行模拟操作，完成信用证修改、跟单汇票和商业发票的填制等项目。培养学生的思维能力和动手实践能力。同学在本校贸易实验室的信息平台上，采用一人一机上机操作、任课教师跟班辅导的方式，使学生有充分的机会在计算机上进行模拟操作，培养学生解决实际问题的能力。通过本实验课程的学习，使学生达到以下基本要求：（1）掌握信用证、汇票、单据的基本内容；（2）掌握信用证业务的办理程序及当事人的责任。（3）掌握根据销售合同审核信用证的方法和注意事项。（4）掌握信用证项下跟单汇票、商业发票和运输单据的制作方法。六、实验内容：1、信用证跟单汇票填制（1）实验内容及要求根据给出的信用证填制汇票。要求熟练掌握信用证的内容、信用证业务办理程序，跟单汇票的性质、内容及制作方法。（2）题目要求和说明题目要求和说明题目名称汇票的填制基本要求根据下列信息出具汇票。下载模板0906_汇票04.doc相关说明已知发票金额为$738000.00，发票号码为81609D3030。来证有关内容如下：ISSUINGBANK:BANKOFCHINASHANDONGBRANCHL/CNO.:810080000797DATED2003-11-07EXPIRYDATE:2004-01-08PLACEKOREAAPPLICANT: QINGHELIGHTIND.PROD.IMP.&EXP.CORP NO.55SHANDONGRD., QINGDAO,CHINABENEFICIARY: SUNKUONGLINITED (HSRO)C.P.O.BOX1780, SEOUL,KOREA.AMOUNT:USDAMOUNT738000.00PLS./NEG.TOL,(%):05/05AVAILABLEWITH/BY: BKCHKRSE BANKOFCHINASEOULBRANCH SEOUL BYNEGOTIATIONDAFTSAT: 120DAYSAFTERTHEDATEOFSHIPMENT FOR100PCTOFTHEINVOICEVALUEDRAWEE: BKCHCNBJ810 BANKOFCHINA QINGDAO (SHANDONGBRANCH)QUANTITY5PCTMOREORLESSAREALLOWED.LATESTSHIPMENT:2003-12-23（3）实验结果BILLOFEXCHANGENo.81609D3030For$738000.00(amountinfigure)(placeanddateofissue)KOREA2004-01-05At120DAYSsightofthisFIRSTBillofexchange(SECONDbeingunpaid)paytoSUNKUONGLINITED(HSRO)C.P.O.BOX1780,SEOUL,KOREA.ororderthesumofU.S.DOLLARSSEVENHUNDREDTHIRTYEIGHTTHOUSANDONLY(amountinwords)Valuereceivedfor100PCTofTHEINVOICEVALUE(quantity)(nameofcommodity)DrawnunderBANKOFCHINAQINGDAO(SHANDONGBRANCH)L/CNo.810080000797dated2003-11-07To:BANKOFCHINAQINGDAO(SHANDONGBRANCH)ForandonbehalfofQINGHELIGHTIND.PROD.IMP.&EXP.CORP(Signature)SUNKUONGLINITED2、商业发票的填制（1）实验内容及要求根据给出的资料掌握审核信用证的方法、填制商业发票等出口单据。要求掌握正确的制单方法，填制出合格的单据，以确保顺利结汇。（2）题目要求和说明题目要求和说明题目名称制商业发票基本要求根据合同、信用证及下述提供资料，制作商业发票，要求格式清楚、内容完整。下载模板0901_商业发票08.doc相关说明1.2003年6月2日，大连工艺进出口公司填制编号为2003AC031的商业发票。2.信用证如未规定唛头，可自行缮制或填写“N/M”。（3）参考文件①售货确认书售货确认书SALESCONFIRMATION编号：No.205001买方： 电传/传真： 日期：BUYERS：BELLAFLOR TELEX/FAX：0732-306-075 DATE：2003-05-09地址： 买方订单号：ADDRESS： BUYERSORDER：卖方：大连工艺品进出口公司 电传/传真：SELLERS：DALIANARTS&CRAFTSIMPORT&EXPORTCORP TELEX/FAX：地址：ADDRESS：NO.23FUGUISTR.DALIAN,CHINA兹经买卖双方同意，成交下列商品，订立条款如下：Theundersignedbuyersandsellershaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbelow:品名及规格NAMEOFCOMMODITY&SPECIFICATION单价UNITPRICE数量QUAN金额及术语AMOUNT&PRICETERMSCHRISTMASGIFTSAG-1355AG-1409AAG-1409BAG-1429AG-1434AG-1451AG-1455AG-1473AG-1476AG-1410AG-1501AG-1502AG-1503AG-1505DL-(EACH400DOZ)1556B,1568B,1571B,1603B,1637B,1679B,1691B,1768B,1770B,1771BDL-1734B(EACH400DOZ)DL-1846B,DL-1889BAM-648AM-3C-32CIFVIENNAUSD0.660.461.010.780.500.500.520.760.900.950.520.680.580.522.154.103.960.541.541.43(SETS)76816006007681600600672420382240900648840960(DOZ)4000400800750PCS750PCS600PCSCIFVIENNAUSD506.88736.00606.00599.04800.00300.00349.44319.20343.80228.00468.00440.64487.20499.208600.001640.003168.00405.001155.00858.00TOTALUSD22509.40数量及总值均允许增减%。With10percentmoreorlessbothintheamountandquantityoftheS/Callowed.总金额：TotalValue：U.S.DOLLARTWENTYTWOTHOUSANDFIVEHUNDREDNINEANDCENTSFORTY.包装：PACKING：INCARTON3保险：INSURANCE：BYSELLER,FORTHEINVOICEVALUEPLUS10PCT,AGAINSTALLRISKSANDWAR&S.R.C.C.RISKS.装运时间：TIMEOFSHIPMENT:JUNE.1,2003装运港和目的港：PORTOFLOADING&DESTINATION:ANYPORTOFCHINATOVIENNA付款：PAYMENT:L/CATSIGHT,ARRIVEDTHESELLERBEFOREMAY15TH,2003.一般条款：请参看本合同背面 唛头：GENERALTERMSANDCONDITIONS:(Pleaseseeoverleaf) SHIPPINGMARKS买方签字： 卖方签字：THESIGNATUREOFBUYERS THESIGNATUREOFSELLERS②发票ISSUEOFADOCUMENTARYCREDITSEQUENCEOFTOTAL* 271/1FORMOFDOC.CREDIT* 40AIRREVOCABLEDOC.CREDITNUMBER* 20372623DATEOFISSUE 31C030514EXPIRY* 31DDATE030705PLACELINZAPPLICANT* 50BELLAFLORAGARTENCENTERGESELLSCHAFTM.B.H.FRANZOSENHAUSWEG50A-2040LINZBENEFICIARY* 59DALIANARTS&CRAFTSIMPORT&EXPORTCORPNO.23FUGUISTR.DALIAN,CHINAAMOUNT* 32BCURRENCYUSDAMOUNT22,509.40POS./NEG.TOL.(%) 39A10/10AVAILABLEWITH/BY* 41DOBKLAT2L*BANKFUEROBEROEATERREICHUND*SALZBURG(OBERBANK)*LINZBYNEGOTIATIONPARTIALSHIPMENTS 43PALLOWEDTRANSSHIPMENT 43TALLOWEDLOADINGINCHARGE 44ACHINAFORTFORTRANSPORTTO... 44BVIENNALATESTSHIPMENT 44C030620DESCRIPT.OFGOODS 45ACHRISTMASGIFTSASPERSALESCONFIRMATIONNO.205001OFMAY.9TH2003CIFVIENNADOCUMENTSREQUIRED 46A1.COMMERCIALINVOICE,5FOLD,ALLDULYSIGNEDCERTIFYINGTHATTHEGOODSHAVEBEENPACKEDANDMARKEDSEPARATELYFOREACHBELLAFLORABRANCH2.FULLSETOFCLEANONBOARDORIGINALMARINEBILLOFLADING,MADEOUTTOORDER,BLANKENDORSEDNOTIFY:1.BIRKARTAUSTRIA2.BELLAFLORA3.CERTIFICATEOFP.R.CHINAORIGINASPERGSPFORMA.ISSUEDANDMANUALLYSIGNEDBYANAUTHORITYALSOMANUALLYSIGNEDBYEXPORTER,BEARINGAREFERENCENUMBERANDSHOWINGAUSTRIAASIMPORTINGCOUNTRY.4.PACKINGLIST,5-FOLD.5.INSURANCECERTIFICATEORPOLICYFORTHEINVOICEVALUEPLUS10PERCENT,BLANKENDORSED,COVERINGALLRISKSANDWARRISKSANDRISKSOFS.R.C.C.ASPERO.M.C.C.OFP.I.C.C.CLAUSESDD.1981,01,01FROMSELLER'SWAREHOUSETOBUYER'SWAREHOUSE.CLAIMSPAYABLEINAUSTRIA,MANINGACLAIMSETTLINGAGENTINAUSTRIA.ADDITIONALCOND. 47AUPONRECEIPTOFDOCUMENTSSTRICTLYCOMPLYINGWITHCREDITTERM,WESHALLREMITFUNDS.DETAILOFCHARGES 71BBANKINGCHARGES,EXCEPTCHARGESOFISSUINGBANK,AREFORACCOUNTOFBENEFICIARY.IFDOCUMENTSAREPRESENTEDWITHDISCREPANCYWESHALLDEDUCTCOUNTERVALUEOFUSD50.00PRESENTATIONPERIOD 4821DAYSCONFIRMATION* 49WITHOUTSEND.TOREC.INFO. 72PLEASESENDDOCUMENTSTOUSINONELOT(OBERBANK,UNTEREKONAULAENDE28,A-2040LINZ).（4）实验结果ISSUERDALIANARTS&CRAFTSIMPORT&EXPORTCORPNO.23FUGUISTR.DALIAN,CHINA商业发票COMMERCIALINVOICETOBELLAFLORAGARTENCENTERGESELLSCHAFTM.B.H.FRANZOSENHAUSWEG50A-2040LINZNO.2003AC031DATE2003-6-02TRANSPORTDETAILSSHIPMENTFROMANYPORTOFCHINATOVIENNA,TIMEOFSHIPMENTISJUNE.1,2003,TRANSSHIPMENTANDPARTIALSHIPMENTSAREALLOWEDS/CNO.205001L/CNO.372623TERMSOFPAYMENTL/CATSIGHTMarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountN/BCHRISTMASGIFTSAG-1355AG-1409AAG-1409BAG-1429AG-1434AG-1451AG-1455AG-1473AG-1476AG-1410AG-1501AG-1502AG-1503AG-1505DL-(EACH400DOZ)1556B,1568B,1571B,1603B,1637B,1679B,1691B,1768B,1770B,1771BDL-1734B(EACH400DOZ)DL-1846B,DL-1889BAM-648AM-3C-32(SETS)76816006007681600600672420382240900648840960(DOZ)4000400800750PCS750PCS600PCS(SETS)USD0.660.461.010.780.500.500.520.760.900.950.520.680.580.522.154.103.960.541.541.43CIFVIENNAUSD506.88736.00606.00599.04800.00300.00349.44319.20343.80228.00468.00440.64487.20499.208600.001640.003168.00405.001155.00858.00TOTALUSD22509.40SAYTOTAL:U.S.DOLLARTWENTYTWOTHOUSANDFIVEHUNDREDNINEANDCENTSFORTY.DALIANARTS&CRAFTSIMPORT&EXPORTCORP