国际结算

第一次实验：制作结算单据——汇票、保险单

1. 题目要求和说明

题目名称 基本要求 模板 相关说明 汇票的填制 根据信用证内容填写汇票，要求填写正确。 汇票（见附件） 1. 信用证项下的汇票是两张正本，第一正本印有“…this First of Exchange (Second of Exchange Being unpaid…”，第二正本印有“…this Second of Exchange (First of Exchange Being unpaid…”。这两张正本印有的字样是说明开证行只要收到其中一张，另一张就自动失效，也就是说这两张汇票具有同等的效力。本练习仅以填写第一正本为例。 2. 汇票的日期是向议付行交单的日期。因此，此日期不能晚于信用证的到期日2001年9月5日。另外，根据UCP500有关条款的规定：如信用证无其他的规定，则信用证项下的单据的交单日期不得迟于运输单据出单日后的21天。由于提单是8月12日签发的，因此汇票日期也不能迟于9月2日(8月12日后的第21天)。 3. 本汇票号码与发票号9005相同。 附件：

BILL OF EXCHANGE 凭 Drawn Under 日期 Date 号码 No. 不可撤销信用证 Irrevocable L/C No. 支 取 Payable With interest 按 息 付款 @ % 南京 Nanjing 日 后 (本 汇 票 之 副 本 未 付) 付 交 sight of this FIRST of Exchange (Second of Exchange 汇票金额 Exchange for 见票 at Being unpaid) Pay to the order of 金额 the sum of 此致 To

2. 题目要求和说明

题目名称 基本要求 模板 相关说明 海洋货物运输保险单 根据下列要求，填写货物运输保险单 保险单（见附件） NANJING FORGIGN TRADE IMP. AND EXP. CORP. (地址：318 TIANSHI ROAD NANJING, CHINA) 向英国CBD贸易公司出口LADIES LYCRA LONG PANT 共2400件，每件20美元CIF伦敦，纸箱包装，每箱12件。合同规定按发票金额加一成投保英国伦敦保险协会ICC（A）和战争险，运输标志（唛头）为：CBD/LONDON/NOS1-200，偿付地点在伦敦。 该货物于2004年10月20日在南京装“大丰”号轮运往伦敦。发票号码：INV52148 请根据上列条件用英文填制一份保险单。 附件：

中保财产保险有限公司

The People’s Insurance (Property) Company of China,Ltd

发票号码 Invoice No.

保险单号次 Policy No.

海 洋 货 物 运 输 保 险 单

MARINE CARGO TRANSPORTATION INSURANCE POLICY

被保险人： Insured：

中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所栽条款与下列特别条款承保下列货物运输保险，特签发本保险单。

This policy of Insurance witnesses that the People’s Insurance (Property) Company of China, Ltd. (hereinafter called “The Company”), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the undermentioned goods in transportation subject to conditions of the Policy as per the Clauses printed overleaf and other special clauses attached hereon.

保险货物项目 Descriptions of Goods 包装 单位 保险金额 数量 Amount Insured Packing Unit Quantity 承保险别 Conditions

货物标记 Marks of Goods

总保险金额：

Total Amount Insured: 保费 载运输工具 开航日期 Premium Per conveyance S.S Slg. on or abt 起运港 目的港 Form To

所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保险单正本（本保险单共有 份正本）及有关文件。如一份正本已用于索赔，其余正本则自动失效。

In the event of loss or damage which may result in acclaim under this Policy, immediate notice must be given to the Company’s Agent as mentioned here under. Claims, if any, one of the Original Policy which has been issued in original (s) together with the relevant documents shall be surrendered to the Company. If one of the Original Policy has been accomplished, the others to be void.

赔款偿付地点 Claim payable at 日期 Date 地址：

Address：

在 at

第三次实验：制作结算单据——商业发票、海运提单、装箱单

1. 题目要求和说明

题目名称 基本要求 模板 相关说明

制商业发票 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。 商业发票（见附件） 2003年8月12日，南京蓝星贸易公司填制编号为2003SDT009的商业发票。 附件：

南京蓝星贸易公司

NANJING LANXING CO., LTD

ROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD, NANJING 210005, P.R.CHINA

TEL: 025-4715004 025-4715619 FAX: 025-4691619

COMMERCIAL INVOICE

To:

Invoice No.:

Invoice Date: S/C No.: S/C Date:

From:

Quantity To: Date:

Unit Price Amount

Letter of Credit No.:

Marks Numbers and Number and kind of package Description of goods TOTAL:

SAY TOTAL:

2. 题目要求和说明

题目名称 基本要求 模板 相关说明 海运提单 根据下列要求，填写海运提单 海运提单 CHUWEI GLOVES CO., LTD. Shanghai International Trade Center 2201 Yan An Road(W), SHANGHAI 200336 TEL:+86 21 6278 9099 FAX:+86 21 6278 9569 向加拿大公司 JAMES BROWN&SONS. #304-310 JaJa Street, Toronto, Canada TEL: (1)7709910, FAX: (1)7701100 出口1521A Latex Full Coated Cotton Woven, Knit Wrist Liner 共1000箱，每件2.2美元CIF MONTREAL，纸箱包装，每箱12件。毛重为16.65千克/箱，总体积为10.8立方米。运输标志（唛头）为：N/M 该货物于2003年11月25日在上海装V.26GW航次“CMA CGM”号轮运往蒙特利尔。 请根据上列条件填制“清洁、已装船、空白抬头”的提单(3/3份)，要求通知JAMES BROWN&SONS.。 附件：

1. Shipper Insert Name, Address and Phone

B/L No.

中远集装箱运输有限公司

2. Consignee Insert Name, Address and Phone

COSCO CONTAINER LINES

TLX: 33057 COSCO CN FAX: +86(021) 6545 8984

ORIGINAL

3. Notify Party Insert Name, Address and Phone

(It is agreed that no responsibility shall attsch to the Carrier or his agents for failure to notify)

Port-to-Port or Combined Transport

BILL OF LADING

RECEIVED in external apparent good order and condition except as other-Wise noted. The total number of packages or unites stuffed in the container, the description of the goods and the weights shown in this Bill of Lading are furnished by the Merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Lading contract. The carrier has Issued the number of Bills of Lading stated below, all of this tenor and date, One of the original Bills of Lading must be surrendered and endorsed or signed against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The Merchants agree to be bound by the terms and conditions of this Bill of Lading as if each had personally signed this Bill of Lading. SEE clause 4 on the back of this Bill of Lading (Terms continued on the back hereof, please read carefully). *Applicable Only When Document Used as a Combined Transport Bill of Lading. Gross Weight Kgs Measurement

4. Combined Transport * Pre - carriage by 6. Ocean Vessel Voy. No. 5. Combined Transport* Place of Receipt 7. Port of Loading 8. Port of Discharge 9. Combined Transport * Place of Delivery No. of Containers or Packages Marks & Nos. Container / Seal No. Description of Goods (If Dangerous Goods, See Clause 20) Subject to Clause 7 Limitation 11. Freight & Charges 10. Total Number of containers and/or packages (in words) Description of Contents for Shipper’s Use Only (Not part of This B/L Contract)

Revenue Tons Rate Per Prepaid Collect Declared Value Charge Ex. Rate: Prepaid at Payable at Place and date of issue Total Prepaid No. of Original B(s)/L Signed for the Carrier, COSCO CONTAINER LINES LADEN ON BOARD THE VESSEL DATE

BY

3.题目要求和说明

题目名称 基本要求 模板 相关说明 制装箱单 根据商业发票内容，制作装箱单，要求格式清楚、内容完整。 装箱单（见附件） 2003年3月9日，南京唐朝纺织服装有限公司填制装箱单。

附件： ISSUER TO 装箱单 PACKING LIST INVOICE NO. Marks and Numbers Number and kind of package Description of goods Quantity Package G.W DATE N.W Meas. TOTAL: SAY TOTAL:

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第一次实验：填写开证申请书

题目要求和说明

题目名称 填写开证申请书 基本要求 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。 模板 开证申请书（见附件） 相关说明 相关资料： DATE: MAY 25, 2004 THE BUYER: EAST AGENT COMPANY ADDRESS: ROOM 2401,WORLDTRADE MANSION, SANHUAN ROAD 47#，BEIJING, P. R. CHINA THE SELLER: LPG INTERNATION CORPORATION ADDRESS: 333 BARRON BLVD. , INGLESIDE , ILLINOIS ( UNITED STATES ) NAME OF COMMODITY: MEN’S DENIM UTILITY SHORT SPECIFICATIONS: COLOR: MEDDEST SANDBLAS FABRIC CONTENT: 100% COTTON QUANTITY: 2000 CARTONS 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.1…UP 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 AND THE DOCUMENTS DETAILED HEREUNDER. DOCUMETNS: 1.INVOICES IN TRIPLICATE 2.PACKING LIST IN TRIPLICATE 3.FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED NOTIFYING THE APPLICANT WITH FULL NAME AND ADDRESS MARKED FREIGHT COLLECT. 4.CERTIFICATE OF ORIGIN IN DUPLICATE 5.BENEFICIARY’S CERTIFIED COPY OF FAX TO THE APPLICANT WITHIN 1 DAY AFTER SHIPMENT ADVISING GOODS NAME OF VESSEL, INVOICE VALUE, DATE OF SHIPMENT, QUANTITY AND

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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 10 DAYS AFTER THE DATE OF SHIPMENT.

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附件： IRREVOCABLE DOCUMENTARY CREDIT APPLICATION TO: BANK OF CHINA BEIJING BRANCH ?Issue by airmail ?With brief advice by teletransmission ?Issue by express delivery ?Issue by teletransmission (which shall be the operative instrument) Applicant Date and place of expiry Beneficiary (Full name and address) Credit No. Date: Advising Bank Partial shipments Transhipment ?not allowed Amount Credit available with By ?sight payment ??negotiation ?deferred payment at against the documents detailed herein ?and beneficiary's draft(s) for % of invoice value at sight drawn on ?allowed ?not allowed ?Loading on board/dispatch/taking in charge at/from not later than For transportation to: ?or other terms ?FOB ?CFR ?CIF 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 \ ] to collect / [ ] prepaid [ ] showing freight amount\ . ( ) Airway bills/cargo receipt/copy of railway bills issued by showing “freight [ ] to collect/[ ] prepaid [ ] indicating freight amount\3. ( ) Insurance Policy/Certificate in copies for % of the invoice value showing claims payable in in currency of the draft, blank endorsed, covering All Risks, War Risks and . 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 . 8. ( ) Beneficiary's 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 any Description of goods: Additional instructions: 1. ( ) All banking charges outside the opening bank are for beneficiary's account. 2. ( ) Documents must be presented within days after date of issuance of the transport documents but within the validity of this credit. 3. ( ) Third party as shipper is not acceptable, Short Form/Blank back B/L is not acceptable. 4. ( ) Both quantity and credit amount ______ % more or less are allowed. 5. ( ) All documents must be sent to issuing bank by courier/speed post in one lot. ( ) Other terms, if any 15

第二次实验：审核信用证

题目要求和说明

题目名称 基本要求 模板 相关说明 信用证审核 根据提供的售货确认书对信用证进行审核并提出改证要求 信用证审核结果（见附件） 2003年5月9日大连工艺品进出口公司同奥地利BELLAFLORA签订售货确认书，向奥出口手工业品“圣诞礼物”，买方及时开来信用证，由通知行—中国银行大连分行发来了信用证通知书和信用证。请对该信用证进行审核并提出修改建议。 16

附件1：

售 货 确 认 书

SALES CONFIRMATION

编号： No. 205001

买方： 电传/传真： BUYERS：BELLAFLOR TELEX/FAX：0732-306-075 地址： 买方订单号： ADDRESS： BUYERS ORDER： 卖方：大连工艺品进出口公司

SELLERS：DALIAN ARTS&CRAFTS IMPORT & EXPORT CORP 地址：

ADDRESS：NO. 23 FUGUI STR. DALIAN, CHINA

日期：

DATE：2003-05-09

电传/传真： TELEX/FAX：

兹经买卖双方同意，成交下列商品，订立条款如下：

The undersigned buyers and sellers have agreed to close the following transactions according to the terms and conditions stipulated below: 品名及规格 单价 数量 金额及术语 NAME OF COMMODITY & SPECIFICATION UNIT PRICE QUAN AMOUNT & PRICE TERMS CHRISTMAS GIFTS CIF VIENNA (SETS) CIF VIENNA AG-1355 USD 0.66 768 USD 506.88 AG-1409A 0.46 1600 736.00 AG-1409B 1.01 600 606.00 AG-1429 0.78 768 599.04 AG-1434 0.50 1600 800.00 AG-1451 0.50 600 300.00 AG-1455 0.52 672 349.44 AG-1473 0.76 420 319.20 AG-1476 0.90 382 343.80 AG-1410 0.95 240 228.00 AG-1501 0.52 900 468.00 AG-1502 0.68 648 440.64 AG-1503 0.58 840 487.20 AG-1505 0.52 960 499.20 DL- (EACH 400 DOZ) 1556B, 1568B, 1571B, 1603B, 1637B, (DOZ) 1679B, 1691B, 1768B, 1770B, 1771B 2.15 4000 8600.00 DL-1734B 4.10 400 1640.00 (EACH 400 DOZ) DL-1846B, DL-1889B 3.96 800 3168.00 AM-648 0.54 750 PCS 405.00 AM-3 1.54 750 PCS 1155.00 C-32 1.43 600 PCS 858.00 TOTAL USD 22509.40 数量及总值均允许增减 %。

With 10 percent more or less both in the amount and quantity of the S/C allowed. 总金额：

Total Value：U.S.DOLLAR TWENTY TWO THOUSAND FIVE HUNDRED NINE AND CENTS FORTY. 包装：

PACKING：IN CARTON 3 保险：

INSURANCE：BY SELLER, FOR THE INVOICE VALUE PLUS 10PCT, AGAINST ALL RISKS AND WAR & S.R.C.C. RISKS. 装运时间：

TIME OF SHIPMENT: JUNE. 1, 2003 装运港和目的港：

PORT OF LOADING & DESTINATION: ANY PORT OF CHINA TO VIENNA 付款：

PAYMENT: L/C AT SIGHT, ARRIVED THE SELLER BEFORE MAY 15TH, 2003. 一般条款： 请参看本合同背面 唛头：

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GENERAL TERMS AND CONDITIONS: (Please see overleaf)

买方签字：

THE SIGNATURE OF BUYERS

SHIPPING MARKS

卖方签字：

THE SIGNATURE OF SELLERS

附件2： ISSUE OF A DOCUMENTARY CREDIT SEQUENCE OF TOTAL * 27 1 / 1 372623 FORM OF DOC. CREDIT * 40 A IRREVOCABLE DOC. CREDIT NUMBER * 20 DATE OF ISSUE 31 C 030514 EXPIRY APPLICANT BENEFICIARY AMOUNT POS. /NEG. TOL. (%) AVAILABLE WITH/BY PARTIAL SHIPMENTS TRANSSHIPMENT LOADING IN CHARGE FOR TRANSPORT TO... LATEST SHIPMENT DESCRIPT. OF GOODS DOCUMENTS REQUIRED

* 31 D DATE 030705 PLACE LINZ * 50 BELLAFLORA GARTENCENTER GESELLSCHAFT M. B. H. FRANZOSENHAUSWEG 50 A-2040 LINZ * 59 DALIAN ARTS&CRAFTS IMPORT & EXPORT CORP NO. 23 FUGUI STR. DALIAN, CHINA * 32 B CURRENCY USD AMOUNT 21,383.93 39 A 10/10 * 41 D OBKLAT2L *BANK FUER OBEROEATERREICH UND *SALZBURG (OBERBANK) *LINZ BY PAYMENT 43 P NOT ALLOWED 43 T ALLOWED 44 A ANY CHINESE PORT 44 B VIENNA 44 C 030601 45 A CHRISTMAS GIFTS AS PER SALES CONFIRMATION NO.205001 OF MAY. 9TH 2003 CIF VIENNA 46 A 1. COMMERCIAL INVOICE, 5 FOLD, ALL DULY SIGNED CERTIFYING THAT THE GOODS HAVE BEEN PACKED AND MARKED SEPARATELY FOR EACH BELLAFLORA BRANCH 2. FULL SET OF CLEAN ON BOARD ORIGINAL MARINE BILL OF LADING, MADE OUT TO ORDER, BLANK ENDORSED NOTIFY: 1. BIRKART AUSTRIA 2. BELLAFLORA 3. CERTIFICATE OF P. R. CHINA ORIGIN AS PER GSP FORM A. ISSUED AND MANUALLY SIGNED BY AN AUTHORITY ALSO MANUALLY SIGNED BY EXPORTER, BEARING A REFERENCE NUMBER AND SHOWING AUSTRIA AS IMPORTING 18

ISSUE OF A DOCUMENTARY CREDIT COUNTRY. 4. PACKING LIST, 5-FOLD. 5. INSURANCE CERTIFICATE OR POLICY FOR THE INVOICE VALUE PLUS 10 PERCENT, BLANK ENDORSED, COVERING ALL RISKS AND WAR RISKS AND RISKS OF S. R. C. C. AS PER O. M. C. C. OF P. I. C. C. CLAUSES DD. 1981,01,01 FROM SELLER'S WAREHOUSE TO BUYER'S WAREHOUSE. CLAIMS PAYABLE IN AUSTRIA, MANING A CLAIM SETTLING AGENT IN AUSTRIA. ADDITIONAL COND. DETAIL OF CHARGES 47 A UPON RECEIPT OF DOCUMENTS STRICTLY COMPLYING WITH CREDIT TERM, WE SHALL REMIT FUNDS. 71 B BANKING CHARGES, EXCEPT CHARGES OF ISSUING BANK, ARE FOR ACCOUNT OF BENEFICIARY. IF DOCUMENTS ARE PRESENTED WITH DISCREPANCY WE SHALL DEDUCT COUNTER VALUE OF USD50.00 PRESENTATION PERIOD CONFIRMATION SEND. TO REC. INFO. * 49 72 WITHOUT PLEASE SEND DOCUMENTS TO US IN ONE LOT (OBERBANK, UNTERE KONAULAENDE 28, A-2040 LINZ). 48 21 DAYS

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附件3：

信用证审核结果

信用证号 合 同 号 审证结果 20

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