国际结算实验指导书

实验指导书《国际结算与单证》是国贸专业的一门综合性专业核心课程。学习本课程需运用多种公共基础课和专业基础课的基本知识和基本技能，其综合性极强。本实验主要国际贸易理论实务及国际惯例在国际贸易活动过程中单证综合应用。二、实验要求：通过本课程的实验，要求学生：1、掌握进出口环节及其单证的基本知识。2、熟悉相关的国际惯例和法规，能根据信用证和合同的要求规范地缮制基本的进出口单证。。3、能正确理解、翻译、起草英文函电及进出口贸易中所使用的证书。4、能熟练运用计算机及EDI进行进出口电子单证的缮制。5、在熟悉对外贸易环节的基础上，能分析审核国际贸易的英文合同信用证及各种单证三、实验方法：在电子实验室中，根据L/C和合同的要求，运用外贸模拟教学软件及进出口单证模拟软件规范地缮制基本的对外贸易单证。四、实验学时安排表：本课程实验学时共24个学时。五、实验项目序号实验内容学时实验项目一信用证的审核与修改8实验项目二缮制全套单据8实验项目三审核全套单据8--------------------------------------------24实验项目一信用证审核与修改一、实验目的及要求实验中，给出合同和信用证样本。对照合同，审核与修改信用证，并作出修改书。具体为：1、熟悉信用证的关系人和类型；翻译信用证，并在实验报告中做出摘要；2、熟悉信用证的一般流转程序和内容；3、对照合同，审核信用证，找出不符点；4、修改信用证，并做出修改书；5、要求修改书格式清楚、条款明确、内容完整。二、实验内容SWIFT信用证的式样如下：BASICHEADERF01BKCHCNBJA9400542763485APPLICANTIONHEADERQ7001043011214SCBKHKHHBXXX34146333331048N*SHANGHAICOMMERCIALBANKLIMITED*HONGKONGUSERHEADERSERVICECODE103:BANK.PRIORITY113:MESGUSERREF.108:BBIBMEY036P40000INFO.FROMCI115:SEQUENCEOFTOTAL27:1/1FORMOFDOC.CREDIT40A:IRREVOCABLE40EDOC.CREDITNUMBER20:LCBB61561DATEOFISSUE31C:041214EXPIRY31D:DATE050129PLACEATOURCOUNTERINHONGKONGAPPLICANT50:ABLENDIDDEVELOPMENTLTD.UNIT10-6,15/FMENALASIAGRANITE34WAIYIPSTREET,KOWLOONHONGKONGBENEFICIARY59:SOHOTEXTILEANDLIGHTINDUSTRYCO.LTD.120TAIPINGROAD.NANJING,CHINAAMOUNT32B:CURRENCYUSDAMOUNT108.750,00AVAILABLEWITH/BY41D:ANYBANKBYNEGOTIATIONDRAFTSAT…42C:ATSIGHTDRAWEE42D:SHANGHAICOMMERCIALBANKLTD.HONGKONGFORFULLINVOICEVALUEPARTIALSHIPMENTS43P:ALLOWEDTRANSSHIPMENT43T:ALLOWEDLOADINGINCHARGE44A:PORTINCHINAFORTRANSPORTTO…44B:AARHUS,DENMARK44CDESCRIPTIONOFGOODS45A:FABRICCRUSHEDVELOUR,150CM,ATUSD7.5/MASPERS/CNO.2K11121,JSLORDERNO.4500207220ART.5360004/10,1,000MVANILLAART.5360025/30,2,000MBURGUNDYART.5360029/40,10,700MHUNTERGREENALLCIFAARHUS,DENMARKDOCUMENTSREQUIRED46A:1.FULLSETOFCLEAN‘ONBOARDOCEANVESSEL’BILLOFLADINGISSUEDTOORDERANDBLANKENDORSEDNOTIFYINGJYSKCO.LTD.,ANDMARKED‘FREIGHTPREPAID’SHOWINGNAMEANDADDRESSOFSHIPPINGCOMPANY’SAGENTATDESTINATION.2.SIGNEDCOMMERCIALINVOICESINTRIPLICATESHOWINGCIFVALUEOFTHEMENTIONEDGOODSANDSTATING‘WEHEREBYCERTIFYTHATTHEGOODSHEREININVOICEDCONFIRMWITHP/ONO.,JSLORDERNO.ANDART.NO.’3.PACKINGLISTSINTRIPLICATESHOWINGNUMBEROFCARTONS,GROSSWEIGHT,NETWEIGHTANDSPECIFIEDPERCONTAINER,4.GSPCERTIFICATEFORMAINDUPLICATEISSUEDBYCOMPETENTAUTHORITYOFP.R.CHINA5.INSURANCEPOLICYORCERTIFICATEINASSIGNABLEFORMANDENDORSEDINBLANKFOR110PCTOFINVOICEVALUEWITHCLAIMSPAYABLEATDESTINATIONINCURRENCYOFDRAFTCOVERINGICC(A),INSTITUTEWARCLAUSES(CARGO),INSTITUTESTRIKESCLAUSES(CARGO),WAREHOUSETOWARHOUSECLAUSESANDSHOWINGNO.OFORIGINALSISSUED.ADDITIONALCOND.47A:1.CHARGESINCURREDINRESPECTOFANYTELEGRAPHICTRANSFER/CHARTSPAYMENT/PAYMENTADVICEBYSWIFT/TELEXAREFORACCOUNTOFBENEFICIARY.2.AHANDLINGCOMMISSIONOFUSD50.00OREQUIVALENT,PLUSTELEXCHARGES,IFANY,WILLBEDEDUCTEDFROMTHEPROCEEDSFOREACHSETOFDOCUMENTSWITHDISCREPANCIESPRESENTEDUNDERTHISLETTEROFCREDIT.3.ALLDOCUMENTSMUSTBEPRESENTEDTHROUGHBENEFICIARY’SBANKERANDEXTRACOPYOFINVOICEANDTRANSPORTDOCUMENTFORL/CISSUINGBANK’SFILEREQUIRED.WEHEREBYENGAGEWITHTHEDRAWERS,ENDORSERSANDBONAFIDEHOLDERSTHATDRAFTSDRAWNANDNEGOTIATEDINCOMPLIANCEWITHTHETERMSANDCONDITIONSOFTHISCREDITWILLBEDULYHONOUREDONPRESENTATION.THISDOCUMENTARYCREDITISSUBJECTTOTHEUNIFORMCUSTOMSANDPRACTICEFORDOCUMENTARYCREDITS(1993)REVISION,INTERNATIONALCHAMBEROFCOMMERCE,PUBLICATIONNO.500.DETAILSOFCHARGES71B:ALLBANKINGCHARGESOUTSIDEHONGKONGAREFORACCOUNTOFBENEFICIARY.PRESENTATIONPERIOD48:ALLDOCUMENTSMUSTBEPRESENTEDTOANDREACHOURCOUNTERINHONGKONGWITHIN7DAYSAFTERB/LDATE.CONFIRMATION49:WITHOUTINSTRUCTIONS78:1.PLSFORWARDTHEWHOLESETOFDOCUMENTSINONELOTTOOURBILLSPROCESSINGCENTRE(KOWLOON)AT2/F.,666NATHANROAD,KOWLOON,HONGKONGVIACOURIERSERVICEATBENEFICIARY’SEXPENSES.2.INREIMBURSEMENT,WESHALLREMITPROCEEDSINACCORDANCEWITHYOURINSTRUCTIONSUPONRECEIPTOFTHEDOCUMENTSADVISETHROUGH57D:YOURJIANGSUBRANCH,148ZHONGSHANSOUTHROAD,NANJING,CHINA1．信用证中的SWIFT方式49条款显示“CONFIRMATIONINSTRUCTION:WITH”是指该信用证要求作为（）。A.议付信用证B.承兑信用证C.假远期付款信用证D.保兑信用证2．托收方式下的当事人CollectingBank是指（）。A.提示行B.代收行C.托收行D.议付行3．汇票是由()签发的，命令付款人在见票时或者在指定日期无条件支付确定金额给收款人或者持票人的票据。A．承兑人B.收款人C．出票人D．付款人4.本票是出票人签发的，承诺()在见票时无条件支付确定的金额给收款人或持票人的票据。A．出票人本人B．承兑人C.付款人D．议付行5.出票人签发支票时，应在付款银行存有不低于票面金额的存款。如果存款低于票面金额，这种支票被称为()。A.空头支票B.划线支票C.现金支票D．转账支票6．英文缩写为D/D的是（）A．信汇B.电汇C.票汇D.汇票7．航空运单（）。A．代表物权，经背书可转让B．代表物权，但不能转让C．不代表物权，也不能凭以向承运人提货D．不代表物权，但可以作为提货凭证8.必须经过背书方可转让的提单是（）。A．记名提单B．不记名提单C．指示提单D．倒签提单2.3信用证审证练习练习1试根据下列合同条款及审证要求，审查国外来证，如发现有不妥之处，请提出修改意见。合同如下所示：中国国际纺织品进出口公司江苏分公司CHINAINTERNATIONALTEXTILESI/ECORP.JIANGSUBRANCH20RANJIANGROAD，NANJING，JIANGSU，CHINA销售确认书编号NO.：CNT0219SALESCONFIRMATION日期DATE：MAY10，2004OURREFERENCE：IT123JS买方BUYERS：TAIHINGLOONGSDN,BHD,KUALALUMPUR.地址ADDRESS：7/F,SAILINGBUILDING,NO.50AIDYSTREET,KUALALUMPUR,MALAYSIA电话TEL：060-3-74236211传真FAX：060-3-74236212兹经买卖双方同意成交下列商品，订立条款如下：THEUNDERSIGNEDSELLERSANDBUYERSHAVEAGREEDTOCLOSETHEFOLLOWINGTRANSACTIONACCORDINGTOTHETERMSANDCONDITIONSSTIPULATEDBELOW：DESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNTCIFSINGAPORE100%COTONGREELAWN300,000YARDS@HKD3.00PERYARDHKD900,000.00装运SHIPMENT：DURINGJUNE/JULY，2001INTRANSITTOMALAYSIA付款条件PAYMENT：IRREVOCABLESIGHTL/C保险INSURANCE：TOBEEFFECTEDBYSELLE