综合训练之实训题

1、【课 题】第十二章 综合训练 二、实训题【教学目标】知识目标：1. 复习信用证的基本内容和条款 2. 复习发票、装箱单、汇票等结汇单据的填制能力目标：能根据信用证及背景材料制作议付单据【教学重点、难点】教学重点：1. 信用证的基本内容和条款 2. 如何填制发票、装箱单、汇票等结汇单据教学难点：如何填制发票、装箱单、汇票等结汇单据教学途径：通过实训系统复习各种结汇单据的缮制，以提高制单技能【教学媒体及教学方法】PPT课件。 演示法、讲授法、分组讨论法、实训法【课时安排】 14课时【教学过程】第一环节 导入到目前为止，我们已经学习了出境货物报检单、进出口货物报关单、托运单、投保单、出口收汇核销单等

2、单据的填制，尤其是花了比较多的时间分章节学习了发票、装箱单、汇票等结汇单据的缮制。现在我们通过根据信用证及背景材料制作议付单据这一实训环节，系统复习各种结汇单据的缮制，从而强化、提高制单技能，为以后直接上岗工作奠定扎实的基础。第二环节 新课呈现一、信用证1布置任务先让学生通读信用证1。分析1. 开证行：FIRST BANGKOK CITY BANK LTD. HEAD OFFICE 20 YUKHON 2 ROAD BANGKOK 10100 THAILAND P.O.BOX 75 BANGKOK 10501 THAILAND2. 通知行：BANK OF CHINA，NINGBO CHINA3

3、. 开证申请人：MEILING TRADING CO., LTD. 201/3 LARDP RD WANGT， BANGKOK, THAILAND4. 受益人：NINGBO TIANYI TRADING COMPANY NO.15 SHANWENRD， NINGBO， CHINA5. 所需单据：（1）DRAFT （2）COMMERCIAL INVOICE （3）BILL OF LADING （4）PACKING LIST6. 几个日期：（1）合同签订日期：DEC. 1，2005（2）开证日期：DEC. 12，2005 （3）最迟装运日期：JAN. 25，2006 （4）有效期：FEB 10，2

4、006分组讨论1. 发票日期、装箱单日期、提单日期、汇票日期与合同日期、开证日期、最迟装运日期、有效期的关系是怎样的？2. 发票日期、装箱单日期、提单日期、汇票日期相互之间的关系是怎样的？分析7. 汇票的付款人：FIRST BANGKOK CITY BANK LTD HEAD OFFICE 20 YUKHON 2 ROAD BANGKOK 10100 THAILAND P.O.BOX 75 BANGKOK 10501 THAILAND8. 提单上的收货人：TO THE ORDER OF FIRST BANGKOK CITY BANK LTD.，BANGKOK9. 提单上的被通知人：MEILIN

5、G TRADING CO., LTD. 201/3 LARDP RD WANGT BANGKOK, THAILAND分组讨论提单上的收货人抬头主要有哪几种？提示回顾1. 教师出示空白商业发票与学生一起复习回顾发票的缮制。（1）TO(发票的抬头人)：开证申请人的名称和地址（2）DATE(发票日期)（3）INVOICE NO.(发票编号)（4）CONTRACT NO.(合同号码)（5）FROMTO(起运地，目的地)（6）LETTER OF CREDIT NO.(信用证号码)（7）ISSUED BY(开证行)（8）MARKS & NUMBERS(唛头)（9）QUANTITIES AND DESCRI

6、PTIONS(数量和商品描述)（10）UNIT PRICE(单价)（11）AMOUNT（总价）（12）签名NINGBO TIANYI TRADING COMPANYNO.15 SHANWEN RD， NINGBO， CHINACOMMERCIAL INVOICE Original To: Date: JAN. Invoice No: Contract No: From to Letter of Credit No. Issued by Marks & NumbersQuantities and DescriptionsUnit PriceAmount 演示教师用幻灯片演示发票的制作。NINGB

7、O TIANYI TRADING COMPANYNO.15 SHANWEN RD， NINGBO， CHINACOMMERCIAL INVOICE Original To: MEILING TRADING CO., LTD. Date: JAN. 10，2006 201/3 LARDP RD WANGT, BANGKOK, Invoice No: BPTHAILAND Contract No: 98TY208From NINGBO, CHINA to BANGKOK, THAILAND Letter of Credit No. 008-17508-16Issued by FIRST BANGK

8、OK CITY BANK LTD. HEAD OFFICEMarks & NumbersQuantities and DescriptionsUnit PriceAmountTY1200ELECTRONIC TOYS 10 000PCSTOTAL: 10 000PCSAS PER CONTRACT DATED DEC. 1，2005 （CONTRACT NO. 98TY208）CFR BANGKOK USD1.20 PER PIECE USD12 000.00 USD12 000.00 NINGBO TIANYI TRADING COMPANY X X X提示回顾2. 教师出示空白装箱单与学生

9、一起复习回顾装箱单的缮制。（简单提一下与发票相同的栏目）（1）QUANTITY(数量)：运输包装单位的数量（2）NET WEIGHT(净重)：总净重（3）GROSS WEIGHT(毛重)：总毛重（4）MEASUREMENT(尺码)：总尺码NINGBO TIANYI TRADING COMPANYNO.15 SHANWEN RD， NINGBO， CHINAPACKING LISTOriginal To: Date: Invoice No: Contract No: From to Letter of Credit No. Issued by Marks & NumbersDescription

10、QuantityWeightMeasurementNetGross 演示教师用幻灯片演示装箱单的制作。NINGBO TIANYI TRADING COMPANYNO.15 SHANWEN RD， NINGBO， CHINAPACKING LISTOriginal To: MEILING TRADING CO., LTD. Date: JAN. 10，2006 201/3 LARDP RD WANGT, BANGKOK, Invoice No: BP THAILAND Contract No: 98TY208 From NINGBO, CHINA to BANGKOK, THAILAND Let

11、ter of Credit No. 008-17508-16Issued by FIRST BANGKOK CITY BANK LTD. HEAD OFFICE Marks & NumbersDescriptionQuantityWeightMeasurementNetGrossTY1200ELECTRONIC TOYS TOTAL:200CTNS 200CTNS5000.00KGS 5000.00KGS5300.00KGS 5300.00KGS57.60M3 57.60M3 NINGBO TIANYI TRADING COMPANY X X X 提示回顾 3. 教师出示空白提单与学生一起复习

12、回顾提单的缮制。（简单提一下与发票、装箱单相同的栏目） （1）SHIPPER(托运人)：出口公司的名称 （2）CONSIGNEE(收货人)：按不同抬头形式填写 （3）NOTIFY PARTY(被通知人) （4）PRE-CARRIAGE BY（前程运输）：第一程船船名，若不转运，则空白 （5）PLACE OF RECEIPT(收货地点)：收货的港口，若不转运，则空白 （6）OCEAN VESSEL VOY. NO.(船名、航次)：第二程船船名，若不转运，则填写第一程船船名 （7）PORT OF LOADING(装运港)：若转运，填中转港；若不转运，则填装运港 （8）PORT OF DISCHAR

13、GE(卸货港) （9）PLACE OF DELIVERY(交货地点) （10）CONTAINER NO.(集装箱号) （11）SEAL NO. MARKS & NOS.(集装箱锁号、唛头) （12）NO. OF CONTAINERS OR PACKAGES：最大包装件数 （13）NO. OF ORIGINAL B/L(正本提单份数) （14）PLACE AND DATE OF ISSUE(提单的签发地点和日期) （15）SIGNED FOR THE CARRIER(船方的签名、盖章) （16）B/L NO.(提单号)ShipperCOSCO B/L NO. 中国远洋运输公司CHINA OCEA

14、N SHIPPING COMPANYConsignee Notify PartyPre-carriage by Place of receiptOcean Vessel Voy. No. port of loading Port of Discharge place of DeliveryContainer No.Seal No.Marks & Nos.No. of containers Of PkgsKind of Packages; Description of GoodsGross WeightMeasurementFinal Destination for the goods-not

15、the ship)TOTAL NUMBER OF CONTAINERSOR PACKAGES (IN WORDS) FREIGHT & CHARGESRevenue TonsRatePerPrepaidCollectEx.Rate:Prepaid atPayable atPlace and date of IssueTotal PrepaidNo. of Original B(s)L Signed for the CarrierDateBy (COSCO STANDARD-FORM 02) (TERMS CONTINUED ON BACK HERE OF)演示教师用幻灯片演示提单的制作。Shi

16、pperNINGBO TIANYI TRADING COMPANYNO.15 SHANWEN RD, NINGBO, CHINACOSCO B/L NO. 076 中国远洋运输公司CHINA OCEAN SHIPPING COMPANYConsignee TO THE ORDER OF FIRST BANGKOK CITY BANK LTD.，BANGKOK Notify PartyMEILING TRADING CO., LTD.201/3 LARDP RD WANGT, BANGKOK,THAILANDPre-carriage by Place of receiptOcean Vessel

17、 Voy. No. port of loading EAST WIND NINGBO, CHINAPort of Discharge place of DeliveryBANGKOK, THAILANDContainer No.Seal No.Marks & Nos.TY1200No. of containers Of Pkgs200CTNSKind of Packages; Description of GoodsGross Weight5300.00KGSMeasurement57.60M3Final Destination for the goods-not the ship)ELECT

18、RONIC TOYSFREIGHT PREPAIDCREDIT NUMBER：008-17508-16TOTAL NUMBER OF CONTAINERSOR PACKAGES (IN WORDS) SAY TWO HUNDRED CARTONS ONLYFREIGHT & CHARGESRevenue TonsON BOARDRatePerPrepaidCollectEx.Rate:Prepaid atPayable atPlace and date of IssueNINGBO, CHINA JUNE 20，2006Total PrepaidNo. of Original B(s)L TH

19、REE(3) Signed for the CarrierDateJUNE 20，2006By 中国远洋运输公司宁波分公司 X X X(COSCO STANDARD-FORM 02) (TERMS CONTINUED ON BACK HERE OF)提示回顾 4. 教师出示空白汇票与学生一起复习回顾汇票的缮制。（有些栏目简单提一下） （1）DRAWN UNDER(出票根据)：开证行名称、地址 （2）DATED(开证日期) （3）NO(号码)：发票号码 （4）小写、大写金额 （5）ATSIGHT(付款期限) （6）PAY TO THE ORDER OF(受款人) （7）汇票的交单日期和地点 （8

20、）TO(付款人) （9）出票人凭 Drawn under 信用证 L/C No. 日 期 Dated 支取 Payable with interest % 按 息 付款号码 汇 票 金 额 No. Exchange for 见 票 日 后（本 汇 票 之 正 本 未 付）付 交 金额 At Sight of this SECOND of Exchange (First of ExchangeBeing unpaid ) pay to the order of the sum of 此 致：To: 演示教师用幻灯片演示汇票的制作。凭 FIRST BANGKOK CITY BANK LTD. HE

21、AD OFFICE 20 YUKHON 2 ROAD,Drawn under BANGKOK 10100, THAILAND P.O.BOX 75, BANGKOK 10501, THAILAND信用证 L/C No. 008-17508-16 日 期 Dated DEC.12,2005 支取 Payable with interest % 按 息 付款号码 汇 票 金 额 No. BP Exchange for USD12 000.00 NINGBO, CHINA JAN. 23, 2006见 票 日 后（本 汇 票 之 正 本 未 付）付 交 金额 At * Sight of this S

22、ECOND of Exchange (First of ExchangeBeing unpaid ) pay to the order of BANK OF CHINA，NINGBO CHINA the sum of SAY U.S. DOLLARS TWELVE THOUSAND ONLY 此 致：To: FIRST BANGKOK CITY BANK LTD. HEAD OFFICE 20 YUKHON 2 ROAD, BANGKOK 10100, THAILAND P.O.BOX 75, BANGKOK 10501, THAILAND NINGBO TIANYI TRADING COMP

23、ANY X X X 二、信用证2布置任务 先让学生通读信用证2。提问 1. 本信用证需要提交哪些结汇单据？ 2. 根据信用证上的有关日期，如何确定发票、装箱单、检验证书、提单、汇票的日期？ 3. 汇票和提单条款有哪些内容？提示回顾 5. 教师出示空白质量检验证书与学生一起复习回顾质量检验证书的缮制。（有些栏目简单提一下） （1）编号NO：证书编号 （2）发货人：出口商的名称 （3）收货人：进口商的名称 （4）RESULTS OF INSPECTION(检验结果)：按已检验的结果填写详细内容中华人民共和国出入境检验检疫ENTRY EXIT INSPECTION AND QUARANTINEOF

24、THE PEOPLES REPUBLIC OF CHINAINSPECTION CERTIFICATE OF QUALITY发货人Consignor 收货人Consignee 品名Description of Goods 报检数量/重量 标记及号码Quantity/Weight Declared Mark & No.包装种类及数量 Number and Type of Packages 运输工具Means of Conveyance s. s. Results of inspection:签证地点Place of Issue 签证日期Date of Issue 授权签字人Authorized

25、Officer 签名Signature 布置任务 教师提供空白单据，将学生分成若干小组，由各小组讨论并完成本信用证下所需单据的制作。教师巡视各小组，并进行个别指导。公布答案 教师用幻灯片公布答案，并对学生错误比较多的地方进行强调。ZHEJIANG WANDAO FOOD IMPORT AND EXPORT GROUPNO.112 JIANZHONG ROAD， NINGBO， CHINACOMMERCIAL INVOICE Original To: SAKOYI CO., LTD. Date: APR 30，2006 2-7-11 DAIRITONOUE MOJI-KU Invoice No:

26、 BPKITAKYUSYU-CITY， JAPAN Contract No: B9A15A3025From NINGBO, CHINA to MOJI, JAPAN Letter of Credit No. H612-Issued by BANK OF FUKUOKA, LTD., THE TOKYOMarks & NumbersQuantities and DescriptionsUnit PriceAmountWDMOJINO.1-UPCANNED BOILEDBAMBOO SHOOTS 1500CANSTOTAL: 1500CANSC AND F MOJI JAPAN JPY850.00

27、 PER CAN JPY.00 JPY.00 ZHEJIANG WANDAO FOOD IMPORT AND EXPORT GROUP X X XZHEJIANG WANDAO FOOD IMPORT AND EXPORT GROUPNO.112 JIANZHONG ROAD， NINGBO， CHINAPACKING LISTOriginal To: SAKOYI CO., LTD. Date: APR 30，2006 2-7-11 DAIRITONOUE MOJI-KU Invoice No: BP KITAKYUSYU-CITY， JAPAN Contract No: B9A15A302

28、5 From NINGBO, CHINA to MOJI, JAPAN Letter of Credit No. H612-Issued by BANK OF FUKUOKA, LTD., THE TOKYO Marks & NumbersDescriptionQuantityWeightMeasurementNetGrossWDMOJINO.1-UPCANNED BOILEDBAMBOO SHOOTS TOTAL:1500CANS 1500CANS30000.00KGS 30000.00KGS33000.00KGS 33000.00KGS27.00M3 27.00M3 ZHEJIANG WA

29、NDAO FOOD IMPORT AND EXPORT GROUP X X XShipperZHEJIANG WANDAO FOOD IMPORT AND EXPORT GROUP NO.112 JIANZHONG ROAD, NINGBO, CHINACOSCO B/L NO. 89 中国远洋运输公司CHINA OCEAN SHIPPING COMPANYConsignee TO ORDER OF SHIPPER Notify PartySAKOYI CO., LTD.2-7-11 DAIRITONOUE MOJI-KUKITAKYUSYU-CITY， JAPANPre-carriage b

30、y Place of receiptOcean Vessel Voy. No. port of loading CHANGHE V.45 NINGBO, CHINAPort of Discharge place of DeliveryMOJI, JAPANContainer No.Seal No.Marks & Nos.WDMOJINO.1-UP No. of containers Of Pkgs1500CANSKind of Packages; Description of GoodsGross Weight33000.00KGSMeasurement27.00M3Final Destina

31、tion for the goods-not the ship)CANNED BOILEDBAMBOO SHOOTS FREIGHT PREPAIDTOTAL NUMBER OF CONTAINERSOR PACKAGES (IN WORDS) SAY ONE THOUSAND FIVE HUNDRED CANS ONLYFREIGHT & CHARGESRevenue TonsON BOARDRatePerPrepaidCollectEx.Rate:Prepaid atPayable atPlace and date of IssueNINGBO, CHINA MAY 4，2006Total

32、 PrepaidNo. of Original B(s)L THREE(3) Signed for the CarrierDateMAY 4，2006By 中国远洋运输公司宁波分公司 X X X(COSCO STANDARD-FORM 02) (TERMS CONTINUED ON BACK HERE OF)中华人民共和国出入境检验检疫ENTRY EXIT INSPECTION AND QUARANTINEOF THE PEOPLES REPUBLIC OF CHINAINSPECTION CERTIFICATE OF QUALITY 编号 NO:X X X发货人Consignor ZHEJI

33、ANG WANDAO FOOD IMPORT AND EXPORT GROUP 收货人Consignee SAKOYI CO., LTD. 品名Description of Goods CANNED BOILED BAMBOO SHOOTS 报检数量/重量 标记及号码Quantity/Weight Declared 1500CANS /30000.00KGS Mark & No.包装种类及数量 WDNumber and Type of Packages 1500CANS MOJI运输工具 NO.1-UPMeans of Conveyance s. s. CHANGHE V.45 Results

34、 of inspection:THE QUALITY OF THE GOODS IS IN CONFORMITY WITH CONTRACT NO. B9A15A3025签证地点Place of Issue NINGBO, CHINA 签证日期Date of Issue MAY 2,2006 授权签字人Authorized Officer X X X 签名Signature X X X 中华人民共和国出入境检验检疫ENTRY EXIT INSPECTION AND QUARANTINEOF THE PEOPLES REPUBLIC OF CHINAINSPECTION CERTIFICATE

35、OF WEIGHT 编号 NO:X X X发货人Consignor ZHEJIANG WANDAO FOOD IMPORT AND EXPORT GROUP 收货人Consignee SAKOYI CO., LTD. 品名Description of Goods CANNED BOILED BAMBOO SHOOTS 报检数量/重量 标记及号码Quantity/Weight Declared 1500CANS/ 30000.00KGS Mark & No.包装种类及数量 WDNumber and Type of Packages 1500CANS MOJI运输工具 NO.1-UPMeans o

36、f Conveyance s. s. CHANGHE V.45 Results of inspection:IN 1500CANS OF 20KGS EACHG.W.:22KGS EACHTOTAL: N.W. 30000.00KGS G.W. 33000.00KGSTOTAL: 1500CANS签证地点Place of Issue NINGBO, CHINA 签证日期Date of Issue MAY 2,2006 授权签字人Authorized Officer X X X 签名Signature X X X 凭 Drawn under BANK OF FUKUOKA, LTD., THE

37、TOKYO信用证 L/C No. H612- 日 期 Dated APR.22,2006 支取 Payable with interest % 按 息 付款号码 汇 票 金 额 No. BP Exchange for JPY.00 NINGBO, CHINA MAY.6, 2006见 票 日 后（本 汇 票 之 正 本 未 付）付 交 金额 At * Sight of this SECOND of Exchange (First of ExchangeBeing unpaid ) pay to the order of BANK OF CHINA, NINGBO the sum of SAY

38、JAPANESE YENS ONE MILLION TWO HUNDRED AND SEVENTY-FIVE THOUSAND ONLY此 致：To: BANK OF FUKUOKA, LTD., THE TOKYO ZHEJIANG WANDAO FOOD IMPORT AND EXPORT GROUP X X X 三、信用证3布置任务 先让学生通读信用证3。提问 1. 本信用证需要提交哪些结汇单据？ 2. 信用证要求质量检验证书显示什么内容？ 3. 信用证中的保险条款是如何规定的？提示回顾 6. 教师出示空白保险单与学生一起复习回顾保险单的缮制。（有些栏目简单提一下） （1）POLICY NO(保险单号码)：填写保险单的号码 （2）INSURED(被保险人)：出口公司名称 （3）AMOUNT INSURED（保险金额）：按信用证规定的加成填写，若无规定，一般以发票金额加一成填写 （4）PREMIUM(保费)、RATE(费率)：一般填写AS ARRANGED （5）SIG. ON OR ABT(开船日期)：填提单的签发日期或简单填上AS PER B/L （6）CONDITIONS(承保险别)：按信用证中的保险条款要求进行填写 （7）CLAIM PAYABLE AT