国际贸易制单实习指导书

国际经济与贸易级

国际贸易制单模拟操作指导书

刘冉编

中国矿业大学管理学院经济系

二OO八年二月

实习指导书

一、实习目的

经过课堂单据制作，使学生结合实践进行国际贸易结算单据

的模拟制单，掌握各种国际商务单据的缮制，了解在实际工作中

如何防止单证不符的现象出现，以及对于对方的信用证应如何进

行审核，对于对方提出的单证不符现象要怎样进行对待，如何在

国际贸易中获得自己应得的利益。经过实际操作让学生掌握单证缮

制的方法和单证缮制过程中出现问题的处理方法，以及熟悉今后

EDI制单时的操作方法。

二、实习要求

实验经过两种形式完成，分别是信用证项下单据缮制和托收

项下的单据缮制。

纸上单据缮制：要求学生在课堂时间以内进行单据的缮制，

包括商业发票、装箱单、海运提单、保险单、产地证、报关

单、报检单、汇票以及核销单等一系列单据。

三、实习的主要内容

实习由两部分组成：

第一部分：根据信用证填制相关的信用证项下的出口单据；

第二部分：根据合同填制相关的托收项下的出口单据；

单据填制顺序和时间分配参考下面进行：

序号实验名称内容提要

1商业发票和装箱根据提供的信用证和相关内容缝制商业发

单的维制票和装箱单

根据提供的信用证和相关内容缮制海运提

2海运提单的缮制

单

3保险单的缮制根据提供的信用证和相关内容缮制保险单

一般产地证的缮根据提供的信用证和相关内容缮制一般产

4

制地证

普惠制产地证的根据提供的信用证和相关内容缮制普惠制

5

缮制产地证

信用证项下汇票根据提供的信用证和商业发票缮制汇票

6

的缮制

报关单和报检单根据提供的信用证和相关内容缮制报关单

7

的缮制和报检单

其它单据的缮制了解核销单、证明文书等其它国际贸易单

8

据的填制方法

合计

学生实验时，实验4、5按照信用证要求选做一个。

四、制单实习心得

附录1:制单实习系列文件

制单实习一

（一）商业合同：

SALESCONFIRMATION

THESELLER:SHANGHAIHAUTIANCO.SHANGHAI

CONTRACTNO:HTC0062

17HUAIHAIROADSHANGHAI,CHINA

DATE:OCT.5,

TELEPHONE:86-21-64189887FAX:86-21-64695367

PLACE:SHANGHAI

THEBUYER:TSUKEBOSAKALTD.OSAKA,JAPAN

POBOX504-112

OSAKA,JAPAN

THEBUYERANDTHESELLERHAVEAGREEDTOCONCLUDETHE

FOLLOWINGTRANSACTIONSACCORDINGTOTHETERMSANDCONDITIONS

STIPULATEDBELOW:

PACKING:EACHINPLASTICBAGS,24BAGSTOACARTON,TOTAL75

CARTONS.

COMMODITY&SPECIFICATIONQUANTITYUNITPRICEAMOUNT

100%COTTONLADIESPYJAMASCIFOSAKA

ART.NO.58493600PCSUSD14.25USD8550.00

ART.NO.58393600PCSUSD14.25USD8550.00

ART.NO.55308600PCSUSD14.25USD8550.00

TOTAL:USD25650.00

TOTALVALUE:SAYL'SDOLLARSTWENTY-FIVETHOUSANDSIXHUNDREDANDFIFTYONLY.

SHIPPINGMARK:TSUKEB/OSAKA/NO.1-75/MADEINCHINA

TIMEOFSHIPMENT:WITHEN45DAYSOFRECEIPTOFLETTEROF

CREDITANDNOTLATERTHANTHEMONTHOFDEC.WITHPARTIAL

SHIPMENTANDTRANSHIPMENTALLOWED.

PORTOFLOADINGANDDESTINATION:FROMSHANGHAITOOSAKA.

TERMSOFPAYMENT:BY100%CONFIRMED1RR0V0CABLESIGHTL/C

OPENEDBYTHEBUYERTOREACHTHESELLERNOTLATERTHANOCT.

31,ANDTOBEAVAILABLEFORNEGOTIATIONINCHINAUNTILTHE

15™DAYAFTERTHEDATEOFSHIPMENT.

INSURANCE:TOBEEFFECTEDBYTHESELLERFOR110%OFTHECIF

VALUECOVERINGALLRISKSANDWARRISKSASPERCICDATEDON

1/1/1981.

TERMSOFSHIPMENT:CIFTERMS,TOBEGOVERNED

BY”INCOTERMS”.

(-)信用证

SEP2016:51:22

MT:H.S.700ISSUEOFDOCUMENTARYCREDIT

FORMOFDOC.CREDIT27:IRREVOCABLE

DOC.CREDITNUMBER：:L8959344

DATEIFISSUE:041020

EXPIRY:DATE041231ATBENEFICIARY'SCOUNTRY

APPLICANT:TSUKEBOSAKALTD.OSAKA,JAPAN

BENEFICIARY:SHANGHAIHUATIANIMP&EXPCOPORATION

17HUAIHAIROADSHANGHAI,CHINA

AMOUNT:CURRENCYUSDAMOUNT25650.00

AVAILABLEWITH/BY:ANYBANKINCHINA

BYNEGOTIATION

DRAFTSAT:DRAFTSAT30DAYS,SIGHTFORFULL

INVOICEVAIJJE

DRAWEE:FAREASTNAT'LBANK,OSAKA

PARTIALSHIPMENTS:ALLOWED

TRANSHIPMENT:NOTALLOWED

LOADINGINCHARGE:SHANGHAI

FORTRANSPORTTO:SINGAPORE/OSAKA

LATESTDATEOFSHIP:041215

DESCRIPTIONOFGOODS:100%COTTONLADIESPYJAMAS

ASPERS/CNO.GL0082

PRICETERM:CIFOSAKA

DOCUMENTSREQUIRED:

+2/3SETOFORIGINALCLEANONBOARDOCEANBILLOFLADINGMADE

OUTTOORDEROFSHIPPERANDBLANKENDORSEDAND

MARKED”FREIGHTCOLLECT"NOTIFYAPPLICANT

+ORIGINALSIGNEDCOMMERCIALINVOICEIN3COPIES

+INSURANCEPOLICYORCERTIFICATEENDORSEDINBLANK,PLUS110

PCTOFTHEINVOICEVALUEINCLUDING:THEICC(A),THEINSTITUTE

WARCLAUSES,INSURANCECLAIMSTOBEPAYABLEATDESTINATION

INTHECURRENCYOFTHEDRAFTS.

+CETIFICATEOFORIGINGSPFORMA.

+PACKINGLISTIN3COPIESINDICATETHEL/CNO.

ADDTTTONALCOND.

(1)COMMERCIALINVOICEANDPACKINGLISTINDICATE”THEGOODS

TOBEPACKEDINSTRONGCARTONSv.

(2)1/3SETOFORIGINALBILLSOFLADINGSENDIMMEDIATELYAFTER

SHIPMENTTOTHEL/CAPPLICANTBYTHESPEEDPOSTANDRELATIVE

POSTRECEIPTMUSTALSOPRESENTEDFORNEGOTIATION.

DETAILSOFCHARGES:

ALLBAKINGCHARGESOUTSIDEJAPANAREFORACCOUNTOF

BENEFICIARY.

PRESENTATIONPERIOD:

DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOF

SHIPMENT,BUTWITHINTHEVALIDITYOFTHECREDIT.

CONFORMATION:WITHOUT

制单实习二

(-)商业合同：

SALESCONFIRMATION

THESELLER:SHANGHAIHAUTIANCO.SHANGHAI

CONTRACTNO:HTC0062

17HUAIHAIROADSHANGHAI,CHINA

DATE:OCT.5,

TELEPHONE:86-21-64189887FAX:86-21-64695367

PLACE:SHANGHAI

THEBUYER:TSUKEBOSAKALTD.OSAKA,JAPAN

POBOX504-112

OSAKA,JAPAN

THEBUYERANDTHESELLERHAVEAGREEDTOCONCLUDETHE

FOLLOWINGTRANSACTIONSACCORDINGTOTHETERMSANDCONDITIONS

STIPULATEDBELOW:

PACKING:EACHINPLASTICBAGS,24BAGSTOACARTON,TOTAL75

CARTONS.

COMMODITY&SPECIFICATIONQUANTITYUNITPRICEAMOUNT

100%COTTONLADIESPYJAMASCIFOSAKA

ART.NO.58493600PCSUSD14.25USD8550.00

ART.NO.58393600PCSUSD14.25USD8550.00

ART.NO.55308600PCSUSD14.25USD8550.00

TOTAL:USD25650.00

TOTALVALUE:SAYUSDOLLARSTWENTY-FIVETHOUSANDSIXHUNDREDANDFIFTYONLY.

SHIPPINGMARK:TSUKEB/OSAKA/NO.1-75/MADEINCHINA

TIMEOFSHIPMENT:WITIIEN45DAYSOFRECEIPTOFLETTEROF

CREDITANDNOTLATERTHANTHEMONTHOFDEC.WITHPARTIAL

SHIPMENTANDTRANSHIPMENTALLOWED.

PORTOFLOADINGANDDESTINATION:FROMSHANGHAITOOSAKA.

TERMSOFPAYMENT:BYD/PATSIGHT.

INSURANCE:TOBEEFFECTEDBYTHESELLERFOR110%OFTHECIF

VALUECOVERINGALLRISKSANDWARRISKSASPERCICDATEDON

1/1/1981.

TERMSOFSHIPMENT:CIFTERMS,TOBEGOVERNED

BYvINCOTERMS".

制单实习三

DAISONGIMPORT&EXPORTCORPORATION

NO.123,EOUFIROAD,CA,USA

SALESCONFIRMATION

TO:BEIJINGCONKEECO.LTD

CONTRACTNO:EI0213

RM.310,HUAJIADISTREET.

DATE:SEPT.15,

BEIJING,CHINA

WEHEREBYCONFIRMHAVINGSOLDTOYOUTHEFOLLOWINGGOODS

ONTERMSANDCONDITIONSASSTATEDBELOW:

NAMEOFCOMMODITY:QQQBRANDELECTRONICSEWINGMACHINE

SPECIFICATION:JA-115/JA-117

PACKING:PACKEDINWOODENCASESOF5SETEACH

QUANTITY:JA-1153000SETSANDJA-1172500SETS,TOTAL5500

SETS

UNITPRICE:US$64.00PERSETFOBSANFRANCISCO

TOTALAMOUNT:US$35.00

(SAYU.S.DOLLARSTHREEHUNDREDANDFIFTYTWOTHOUSANDONLY)

SHIPMENT:DURINGOCT./NOV.FROMSANFRANCISCOTOTIANJIN

WITHPARTIALSHIPMENTSANDTRANSHIPMENTNOTALLOWED.

THESELLERSSHALLADVISEIMMEDIATELYTHEBUYERSBYTHE

CABLEOFTHECONTRACTNUMBER,NAMEOFCOMMODITY,NUMBEROF

PACKAGES,GROSSANDNETWEIGHT,INVOICEVALUE,NAMEOFVESSEL

ANDLOADINGDATEUPONLOADING.

SHIPPINGMARKS:C0NKEE/EI0213/TIANJIN/N0.1-UP

INSURANCE:TOBECOVEREDRYTHEBUYERS.

PAYMENT:THEBUYERSHOULDOPENTHROUGHBANKOFCHINATIANJIN

BRANCHANIRREVOCABLELETTEROFCREDITATSIGHTTOREACHTHE

SELLER30DAYSBEFORETHEMONTHOFSHIPMENTVALIDFOR

NEGOTIATIONINUSAUNTILTHE15THDAYAFTERTHEDATEOF

SHIPMENT.PAYMENTBYTHEOPENINGBANKAGAINSTSIGHTDRAFT

ACCOMPANIEDBYTHERELEVANTDOCUMENTS.

THEBUYER:

THESELLER:

BEIJINGCONKEECO.LTD

AISONGIMPORT&EXPORT

CORPORATION

JAMBROWN

附录2:单据样本

(1)商业发票

Issuer

商业发票

COMMERCIALINVOICE

To

No.Date

TransportdetailsS/CNo.L/CNo.

Termsofpayment

MarksandnumbersNumberandkindofQuantityUnitpriceAmount

packagesDescription

ofgoods

(2)装箱单

Tssuer

装箱单

PACKINGLIST

To

InvoiceNo.Date

MarksandNumberandkindofQuantitG.W.N.W.Measur

numberspackages:Descriptionofyement

goods

(3)汇票

NO.

EXCHANGEFORPLACEDATE

ATSIGHTOFTHISSECONDOF

EXCHANGE(FIRSTOFTHESAMETENORANDDATEUNPAlDi,PAYTOTHEORDEROF

THESUMOF

DRAWNUNDER

TO

(4)海运提单

SHIPPERB/LNO.

中国远洋运输总公司

CONSIGNEE

CHINAOCEANSHIIPINGCO.

NOTIFYPARTYCOMBINEDTRANSPORTBILLOF

LADING

PRECARRIAGEDBYPL/XCEOFRECEIPT

OCEANVESSELNO.PORTOFLOADING

PORTOFDISCHARGEPLACEOFDELIVERYFINALDESTINATION

MARKS&NOSNO.OFKINDOFPACKAGES.GW.MEASUREMENT

CONTAINERSEALCONTAINERSDESCRIPTIONOFGOODS

NO.ORPAKAGES

FREIGHTREVENUETONSRATEPERPREPAIDCOLLECT

&CHARGES

EXRATEPREPAIDATPAYABLEATPALCEANDDATEOFISSUE

TOTALPREPAIDNO.OFORIGINALB/LSIGNEDFORTHECARRIER

LOADINGONBOARDTHEVESSEL

DATEBY

(5)保险单

中国人民保险公司

THEPEOPLE'SINSURANCECOMPANYOFCHINA

总公司设于北京一九四九年创立

HeadOfficeBEIJINGEstablishedin1949

发票号码：保险单

保险单号次：

INVOICENO.INSURANCEPOLICY

POLICYNO.

Insured:

中国人民保险公司(以下简称本公司)根据被保险人的要求，

由被保险人向本公司交付约定的保险费，按照本公司保险单承保

险别和背面所载条款与下列特款承保下述货物运输保险，特立本

保险单。

THISPOLICYOFINSURANCEWITNESSESTHATTHEPEOPLES

INSURANCECOMPANYOFCHINA(HEREINAFTERCALLED"THE

COMPANY")ATTHEREQUESTOFTHEINSUREDANDTNCONSTDERATTON

OFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURED.

UNDERTAKESTOINSURETHEUNDERMENTIONEDGOODSIN

TRANSPORTATIONSUBJECTTOTHECONDITIONSOFTHISPOLICYAS

PERTHECLAUSESPRINTEDOVERLEAFANDOTHERSPECIALCLAUSES

ATTACHEDHEREON.

MARKSANDNOS.QUANTITYDESCRIPTIONOFAMOUNTINSURED

GODDS

TOTALAMOUNTINSURED:

PREMIUM:RATE:PER

CONVEYANCES.S.:

SLG.ONORABT:FROM:TO:

CONDITIONS:

ORIGINAL

所保货物，如遇出险，本公司凭本保险单及其它有关证件给付赔

款，如发生本保险单项下负责赔偿的损失或事故，应立即通知本

公司下属代理人查勘。

CLAIMS,IFANY,PAYABLEONSURRENDEROFTHISPOLICYTOGETHER

WITHOTHERRELEVENTDOCUMENTS,INTHEEVENTOFACCIDENTWHERE

BYLOSSORDAMAGEMAYRESULTINACLAIMUNDERTHISPOLICY

IMMDEDIATENOTICEAPPLYINGFORSURVEYMUSTBEGIVENTOTHE

COMPANY'SAGENTASMENTIONEDHEREUNDER.

中国人民保险公司上海分公司

THEPEOPLEJSINSURANCECO.OFCHINABETJINGBRANCH

CLAIMPAYABLEAT/TN:

DATE:

ADDRESSOFISSUEINGOFFICE:中国上海中山东一路23号

(7)一般产地证

EXPORTER(FULLNAMEANDADDRESS)CERTIFICATENO.

CERTIFICATEOFORIGIN

OF

CONSIGNEE(FULLNAMEANDADDRESS)