國際結算課程設計作業(yè)

國際結算

課程設計報告

題目：國際結算課程設計

專業(yè)：______________________

班級：______________________

姓名：______________________

學號______________________

指導教師：______________________

1、課程設計目的

1）掌握國際貿易單證的基本要求和流程；

2）熟練掌握跟單托收和跟單信用證項下結算單據的制作;

3）熟練閱讀信用證，掌握審核信用證的原則和要點。

2、課程設計內容

1）根據貿易合同審核信用證；

2）掌握跟單托收項下與跟單信用證項下匯票的填寫；

3）掌握商業(yè)發(fā)票的填寫；

4）掌握海運提單的填寫；

5）掌握保險單的填寫。

3、設計與實現過程

通過信用證項下全套結算單據的繕制和填寫，了解信用證項下要

求單據的種類、份數、內容，掌握跟單信用證結算的特征。

4、結論

通過跟單信用證項下全套結算單據的繕制和填寫，進一步鞏固課

堂教學的內容，加深對跟單信用證結算特征的理解，掌握國際貿易結

算單據制作的基本要求，提高結算制單能力。

附件2-2

西安工業(yè)大學經濟管理學院課程設計日志

學期：20—第一學期

起止日期：交日志日期：—年一月一日

課設題目專業(yè)班級

姓名學號設計地點

指導教師

周一

周二

周三

周四

周五

意見與建

議

一、請根據下面所給信用證

NATIONALPARISBANK

24MARSHALAVEDONCASTERMONTREAL,CANADA

WEISSUEOURIRREVOCABLEDOCUMENTARYCREDITNUMBER:QQ2005IN

FAVOUROF:SHANGHAIKNITWEARANDMANUFACTUREGOODSIMPORTAND

EXPORTTRADECORPORATION.

321,CHONGSHANROADSHANGHAI,CHINA

BYORDEROF:YIYANGTRADINGCORPORATION

88MARSHALLAVE

DONCASTERVIC3108

CANADA

FORANAMOUNTOFUSD89705.50

DATEANDPLACEOFISSUE:SEPT.18th,2005MONTREAL

DATEOFEXPIRY:NOV15,2005

PLACE:INBENEFICARY3COUNTRY

BYNEGOTIATIONOFBENEFICIARY'SDRAFTDRAWNONUSATSIGHTIN

MONTREAL

THISCREDITISTRANSFERABLE

AGAINSTDELIVERYOFTHEFOLLOWINGDOCUMENTS

+COMMERCIALINVOICESIN3COPIES

+CANADACUSTOMSINVOICESIN3COPIES

+FULLSETOFNEGOTIABLEINSURANCEPOLICYOFCERTIFICATEBLANK

ENDORSEDFOR110PERCENTOFINVOICEVALUECOVERINGALLRISKS.

+FULLSETOFORIGINALMARINEBILLSOFLADINGCLEANONBOARDPLUS2

NON-NEGOTIABLECOPIESMADEOUTORENDORSEDTOORDEROFNATIONAL

PARISBANK24MARSHALLAVEDONCASTERMONTREAL,CANADA.

+SPECIFICATIONLISTOFWEIGHTSANDMEASURESIN4COPIESCOVERING

SHIPMENTOFCOTTONTEATOWELS.

ASPERS/CMN808

FOR1-300SIZE10INCHES*10INCHES16000DOZATUSD1.31/DOZ.

301-600SIZE20INCHES*20INCHES6000DOZATUSD2.51/DOZ.

AND601-900SIZE30INCHES*30INCHES11350DOZATUSD4.73/DOZ.

CIFMONTREAL

FROMSHANGHAITOMONTREALPORT

NOTLATERTHANOCT.31TH,2005

PARTIALSHIPMENTS:ALLOWED

SPECIALINSTRUCTIONS:

+ALLCHARGESIFANYRELATEDTOSETTLEMENTSAREFORACCOUNTOF

BENEFICIARY.

+INCASEOFPRESENTATIONOFDOCUMENTSWITHDISCREPANCY(IES)A

CHARGEOFUSD55.00.THISCREDITISSUBJECTTOUCPDOCUMENTARY

CREDITS(1993REVISION)ICCPUBLICATION500.

(-)繕制信用證項下匯票一份。

注：發(fā)票號碼為MN8866,匯票出票日期為2005年11月10日。

BILLOFEXCHANGE

憑信用證

Drawn

underL/CNO

日期

Dated支取Payablewith

interest@_%_按—息—付款

號碼匯票金額上海

NOExchangefbrShanghai20

見票日后(本匯票之正本未付)付交

AtsightofthisSECONDofExchange(FirstofExchangebeingunpaid)Paytothe

orderof

金額

Thesumof

此致：

To

（-）請根據上面信用證以及補充資料，填寫商業(yè)發(fā)票。

補充資料：

發(fā)票出票日期為2005年9月28日，發(fā)票號碼是：MN8866

陵頭：

YIYANG

MONTREAL

C/NO.1—360

上海毛織品進出口公司

SHANGHAIKNITWEARANDMANUFACTUREDGOODS

IMPORT&EXPORTTRADECORPORATION

NO321CHONGHHANROAD.SHANGHAI,CHINA

TEL:86-21-65652521FAX:86-21-65652522

COMMERCIALINVOI

TO:M/S.號碼

TIANJIN-DAIEICO.

LTD.SHIBADAIMONNo.

MFBLDG,2-1-16,SHIBADAIMON訂單或合約號碼

MINATO-KU,TOKYO,105JAPANSalesConfirmationNo.

日期

Date____________

裝船口岸目的地

FromTo

信用定號藪開癥癡行

LetterofCreditNo.Issuedby

啜號Marks&■Nos.貨名數量QuantitiesandDescriptions總值Amount

上海毛織品進出口公司

WecertifythatthegoodsSHANGHAIKNITWEARANDMANUFACTUREDGOODS

areofChineseorigin.IMPORT&EXPORTTRADECORPORATION

二、請根據下列所附信用證內容以及已填制好的托運單，填制已裝船海運提

單一份。

信開信用證

BANKOFYOKOHAMALTD.DATEOFISSUEJUNE2nd^005

47HINCHOSCHOME,NAKA-KUIRREVOCABLEDOCUMENTARY

YOKOHAMAPC231,JAPANCREDITNUMBER106-11-2976078

TELD45-201-2211FAX045-212-1622EXPIRYDATEANDPLACEJULY.15tiM005CHINA

ADVISINGBANKAPPLICANT

THEBANKOFCHINA,NARAKOEKLCO.ITD

SHANGHAIBRANCH3aTAKAMA-CHO,NARA

52.HUQIU.RQAD.SHANGHAI,PRC.

BENEFICIARYAMOUNT

SHANGHAIARTS&CRAFTSCORP.US$1358500

200,GHUANGSHANLROADE1.SHANGHAIUNITEDSTATESDOLLARSTHIRTEENTHOUSANDFIVE

CHINAHUNDREDANDEIGHTYFIVEONLY

PARTIALSHIPMENTSANDTRANSHIPMENTISCREDITAVAILABLEWITHANYBANK

PROHIBITEDBYNEGOTIATIONAGAINSTPRESENTOTIONOFDOCUMENTS

SHIPMENT/DISPATCHFROMSHANGHAIDETAILEDHEREINANDBENEFICIARY'SDRAFT(S)ATSIGHT

NOTLATERTHANJUNE.30th2005FOR100%OFINVOICEVALUEDRAWNONOURSELVES

TOOSAKA

DOCUMENTSREQUIRED

(1)SIGNEDCOMMERCIALINVOICEINQUINTUPLICATE.

(2)FULLSETOFORIGINAL3/3CLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROF

SHIPPERANDENDORSEDINBLANKANDMARKED"TREIGHTPREPAID”ANDNOTIFYAPPLICANT.

(3)PACKINGLISTINTHREECOMES.

(4)CERTIFICATEOFWEIGHT&MEASUREMENTINTHREECOPIES.

(5)GSPCERTIFICATEOFORIGINFORMAIN1ORIGIAL&1COPY.

EVIDENCINGSHIPMENTOF：

34PCS.OFPRECIOUS訂ONECARVINGSASPERCONTRACTNO.SATI3)5,CFROSAKA

INSURANCETOBEEFFECTEDBYBUYER.

SPECIALINSTRUCTIONS:

(1)ALLBANKINGCHARGESOUTSIDEJAPANAREFORBENEFIQARTSACCOUNT.

(2)T.T.REIMBURSEMENTISNOTACCEPTABLE.

(3)ADISCREPANCYFEEOFUS$3000OREQUIVALENTSHALLBEDEDUCTEDFROMTHEPROCEEDSIF

DOCUMENTSAREPRESENTEDWTHiDISCREPANCY/ES.

(4)SHIPMENTSHOULDBEEFFECTEDBYCONTAINERLOADINGONLY.

(5)ONESETOFNON-NEGOTIABLESHIPINGDOCUMENTSSHOULDBEAIRMAILEDDIRECTLYTOBE

APPLIACANTIMMEDItfTEIYAFTERSHIPMENTANDTHEBENEFICIARY'SCERTIFICATEISREQUIRED.

(6)5PCTMOREORLESSINQUAKITTYANDAMOUNTAREALLOWED.

INSTRUCTIONSTONEGOTIATINGBANK:

ORIGINALDOCUMENTSMWBEFDRWARDEDTOUSBYREGISTEREDAIRMAIL,REMAININGDOCUMENTS

BYNEXTREGISTEREDAIRMAIL.

DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERTHEONBOARDDATEOFBILLSOFLADING(THE

SHIPPINGDOCUMENT(S)BUTWTTHINTHEEXPIRYDATEOFTHECREDIT.

WEHEREBYISSUEDTHISDOCUMENTARYCREDITYOURSFAITHFULLY

INYOURFAVOURITISSUBJECTTOTOEUNIFORMCUSTOMSFORTHEBANKOFYOKOHAMA

ANDFRACTIONALCHAMBEROFDOCUMENTCREDITS(1993AUTHORIZEDSIGNATURE

REVISION)INTERNATIONALCHAMBERPUBLICATIONNO500

附：托運單

Shaper

SHANGHAIARTS&CRAFTSIMPORT&EXPORT

CORPORATION

200.CHUANGSHAN.ROADE1.SHANGHAICHINADRNO.0018

Consignee

TOORDEROFSHIPPER魁廂貨物托運單第

NotifyParty貨主留底一

NARAKOEKIOO.LTD.聯

30,TAKAM-CHO.NARA

Pre-camagebyPlaceofRecent

OceanVesselNoy.No.PortofLoading

LONGLINV.0586SHANGHAI

PortofD由ha朦PlaceofDeliveryFinalDestinationfortheMerchant'sReference

OSAKA

ContainerNo.SealNo.No.ofKindofpackages;GrossMeasuiement

Marks&DesorptionofHeight

containersor

Nos.Goods

SAT1505P'gPRECIOUS

COSU100777825.9916加.

OSAKASTONE

NOS.1-34ONECARVINGS

CONTAINEB,17500kgg

34CNTS

TOTALNUMBEROFCONTAINERSOR

PACKAGES（INWORDS）SAYONECONTAINERONLY

FREIGHT&CHARGESRevenuetonsRatePerPrepaidCollect

FREIGHTPREPAID

ExRate:PrepaidatPayableatPlaceofIssue

TotalPrepaidNo.ofOriginalB（s>GL

ServiceTypeonReceivingSendeeTypeonDeliveryReefertemperature

?F?c

□-CYD-CFSD-DOOR□-CY□-CFS□-DOORRequired

TYPEOF□Ordinary>DReefer?□Dangerous>□AutoClass.

危

GOODS（Sil）（冷3D（危險品）C函告輛）Property;

險

IMDGCodePage:

□Liquid.□LiveAnimals□Bulk□___品

UNNo.

（液體）（活蝌）

可否轉船：可否加ft：

NOTALLOWEDNOTALLOWED

裝運期：JUNE.30th2005有效期：JUM5th2005

金暢：

制單日期：

附：海運提單

Sliq)perB/LNO.0018

中國遠洋運輸(集團)總公司

Consignee

CHINAOCEANSHIPPING(GROUP)CO.

CABLE:COSCOBEIJING

TLX:210740CPCCN

NotifyPartyCombinedTransportBILLOFLADING

RECEIVEDinapparentgoodorderandoonditionexceptas

otheiwisenotedthetotalnumberbelowofcontainersorother

packagesorunitsenumeratedfortranspoutationfromtheplaceof

Pre-caningebyPlaceofRecentdeliveiysubjecttothetermsandccmdiionshereofOneoftheBill

ofLadingmustbesuirendereddulyendorsedinexchangeforthe

goodsordeliveryorder.

OceanVesselVoy.No.PortofLoadingOnpjesentationofthisdocumentdulyendorsedtotheCanier

byoronbehalfoftheHolderoftheBillofLading.Therightsand

liabilitiesarisinginacoordancewiththetemuandconditionshereof

shall.Withoutprejudicetoaryxuleofcaramonlaworstatue

renderingthembindingontheMerchant.Becomebindinginall

respectsbetweent醍CorneramdtheHolderoftheBillofLadingas

thoughthecontractevidencedherebyhadbeenmadebetweenthem.

INWITNESSwhereofthenmnberoforiginalBillsofLadingstated

underha松beensigned.Allofthistenoranddate.Oneofwhich

beingaccomplished,theothers)tobevoid.

PortofDischai'gePlaceofDelivery?FinalDestination

?

?

1

Marks&Nos.No.ofcontainersorp'kgs.Kindofpackages;GrossTiTemireriieni

Container,SealNo.；DescrqitionofGoods

?

?

?

?

?

1

?

?

?

TOTALNO.OF

CONTAINERSOR

PACKAGES(IN

WORDS)

FREIGHT&CHARGESRevenuetonsRatePerPrepaidCollect

ExRate:PrepaidatPayableatPlaceanddateofIssue

TotalPrepaidNo.ofOiigiiialSignedfor(lieCarrier

LADENONBOARDTHEVESSEL

DATEBY

(COSCOSTANDARDFORM11)

(TERMSPLEASEFINDONBACKOFORIGINALB/L)

三、根據下列合同、信用證和裝箱單填制提單、保險單。（提單號：

DRG-LWBL9901,船名為：XIFENGV101V.37,2005年8月7日保險，8

日裝船保單號：HMOLP688-586,2005年8月7日辦理保險，8日裝船）。

SALESCONFIRMATION

S/CNO.:LW-DRGSC50

DATE:MAR.23,2005

TheSeller:LIWEITRADINGCO.,LTD.TheBuyer:GRAGONTOYCO.,LTD.

Address:NO.4267EASTNANJINGROADAddress:1180CHURCHROADNEW

SHANGHAI,CHINAYORKPA19446U.S.A.

ItemNo.Commodity&SpecificationsUnitQuantityUnitPriceAmount

(US$)(US$)

TELECONTROLRACINGCARCIFC3%NEWYORK

118812PC240019.8847712.00

218819PC240023.0655344.00

103056.00

TOTALCONTRACTVALUE:SAYUSDOLLARSONEHUNDREDANDTHREE

THOUSANDANDFIFTYSIXONLY

PACKING:TOBEPACKEDINCARTONSOFTWELVEPIECESEACHTOTAL400

CARTONS.

PORTOFLOADING&DESTINATION:FROMSHANGHAICHINATONEWYORK,

U.S.A.

TIMEOFSHIPMENT:TOBEEFFECTEDNOTLATERTHANJUNE15,2005WITH

PARTIALSHIPMENTANDTRANSHIPMENTALLOWED

TERMSOFPAYMENT:THEBUYERSHALLOPENTHOUGHABANK

ACCEPTABLETOTHESELLERANIRREVOCABLELETTEROFCREDITPAYABLEAT

SIGHTWHICHSHOULDREACHTHESELLERBEFOREMARCH25,2005ANDREMAIN

VALIDFORNEGOTIATIONINCHINAUNTILI5THDAYAFTERTHEDATEOF

SHIPMENT.

INSURANCE:THESELLERSHALLCOVERINSURANCEAGAINSTALLRISKS

ANDWARRISKFOR110%OFTHETOTALINVOICEVALUEASPERTHERELEVEANT

OCEANMARINECARGOCLAUSESOFTHEPEOPLE'SINSURANCECOMPANYOF

CHINADATEDJAN.1st,1981.

CONFIRMEDBY:

THESELLERTHEBUYER

DOCUMENTARYIRREVOCABLELETTEROFCREDIT

FROM:CHEMICAL,BANKNEWYORK

OURREF:NY960520004658001TO1

TO:BANKOFCHINA,

SHANGHAIBRANCH,

50HUQIUROAD,SHANGHAI,

THEPEOPLE'SREP.OFCHINA

TEST:FORUSD103056.00ONDATEMARCH24,2005

PLEASEADVICEBENEFICIARYOFTHEFOLLOWINGLETTEROFCREDIT

ISSUEDBYUSINTHEIRFAVORSUBJECTTOUCP500.

DOCUMENTARYCREDITNUMBER:DRG-LWLC50

DATEANDPLACEOFEXPIRY:JUNE30,2005INCHINA

APPLICANT:LIWEITRADINGCO.,LTD.NO.4267EASTNANJINGROAD

SHANGHAI,CHINA

AMOUNT:USD103056.00

SAYUNITEDSTATESDOLLARSONEHUNDREDANDTHREETHOUSANDAND

FIFITYSIXONLY

AVAILABLEWITH:BANKOFCHINA

BY:NEGOTIATIONOFBENEFICIARY'SDRAFT(S)ATSIGHTDRAWNON

CHEMICALBANK,NEWYORK,ACCOMPANIEDBYTHEDOCUMENTSINDICATED

HEREIN.

COVERINGSHIPMENTOF:

COMMODITYART.NO.QUANTITY

TELECONTROLRACINGCAR188122400PIECES

188192400PIECES

SHIPPINGTERMS:CIF

DOCUMENTSREQUIRED:

1-3COPIESOFCOMMERCIALINVOICE,SHOWINGINU.S.DOLLARSAND

INDICATINGL/CNO.ANDCONTRACTNO..

2-2COPIESOFPACKINGLISTSHOWINGGROSS/NETWEIGHANDMEASUREMENT

OFEACHCARTON.

3-2COPIESOFINSURANCEPOLICYORCERTIFICATEENDORSEDINBLANKFOR

THEINVOICEVALUEOFTHEGOODSPLUS10%COVERINGALLRISKSANDWAR

RISKSASPERANDSUBJECTEDTOOCEANMARINECARGOALAUSESOFTHE

PEOPLESINSURANCECOMPANYOFCHINADATEDJAN.lst,1981.

4-2/3SETANDONECOPYOFCLEANONBOARDOCEANBILLSOFLADING

MADEOUTTOORDERANDBLANKENDORESEDMARKEDFREIGHTPREPAIDAND

NOTIFYAPPLICANT.

PARTIALSHIPMENTS:PERMITTED

TRANSSHIPMENTS:PERMITTED

SHIPMENTFROM:SHANGHAI,CHINATO:NEWYORK

NOTLATERTHAN:JUNE15,2003

DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERSHIPMENT,BUT

WITHINVALIDITYOFTHELETTEROFCREDIT.

THEL/CISSUBJECTTOLC.C.PUBLICATIONUCP500

PACKINGLIST

SELLERINVOICENO.INVOICEDATE

LIWEITRADINGDRG-LWINV99012005-06-08

CO.,LTD.FROMTO

NO.4267EASTNANJINGSHANGHAINEWYORK

ROADTOTALPACKAGES(INWORD)

SHANGHAI,CHINASAYFOURHUNDREDCARTONSONLY

BUYERMARKS&NOS.

GRAGONTOYCO.,LTD.

1180CHURCHROADLW9901

NEWYORK,

PA19446U.S.A.NEWYORK

NO.1-400

C/NOS.NOS.&KINDSOFPKGS.ITEMQTY.(PCS.)G.W.(kg)N.W.(kg)MEAS(m3)

TELECONTROLRACINGCAR

1-200200CARTONS1881224002400180024.88

3

201-400200CARTONS1881224002400180024.88

3

TOTAL400CARTONS48004800360049.766

SHIPPINGMARKS

LW9901

NEWYORK

NO.1-400

ISSUEDBY

LIWEITRADINGCO.,LTD.

SIGNATURE

XXXXX

海運提單

托運人

ShipperB/LNo.

中國對外貿易運輸總公司

收貨人或指示

Consigneeororder北京

BEIJING

通知地址聯運提單

COMBINEDTRANSPORT

Notifyaddress

BILLOFLADING

RECEIVEDthefoodsin禪＞p也彌tgoodorderandcondition

前段運輸收貨地點

asspecifiedbelowunlessotherwisestatedherein.Thecairier,in

Pre-caniagebyPlaceofReceipt

accord?tti?withtheprovisionscaniainedinthisdocument,

1）imdeitakestoperfcumortoprocuretheperioxm^iceofthe

海運船只裝貨港

entiretransportfromtheplace就詞做hthegoodsweUkenin

OceanVesselPortofLoading

chargetotheplacedesistedfordeliwiyinthisdocument,and

2）assumeslubililyaspresoibedinthisdocumentforsuch

transport,oneofthebillsofladingmustbesmrenderedduly

indorsedinexchangeforthegoodsordelivelyordar

卸貨港交貨地點運費支付地正本提單份數

PortofDischai^ePlaceofDeliveryFreightPayableatNumberofOriginalBs/L

標志和號碼件數和包裝種類貨名毛重（千克）尺碼（立方米）

MarksandNcs.NumberandkindofpackagesDescriptionofgpodsGrossweight（購.）Measurement（m;）

以上細目由托運人提供

ABOVEPARTICULARSFURNISHEDBYSHIPPER

運費和費用INWITNESSwhereofthenumberoforiginalbillsof

FreightandchargesLadingstatedabovehavebeensigned,oneofwhich

beingaccomplished,theothers）tobevoid.

簽單地點和日期

Placeanddateofissue

代表承運人簽字

Signedfororonbehalfofthecanier

代理

asAgents

保險單

中國人民保險公司

THEPEOPLE'SINSURANCECOMPANYOFCHINA

總公司設于北京一九四九年創(chuàng)立

HeadOffice:BEIJINGEstablishedin1949

保險單號次

INSURANCEPOLICYNo.

中國人民保險公司(以下簡稱本公司)

ThispolicyofinsurancewitnessesthatThePeople'sInsuranceCompanyofChina(hereinafter

calledfcfctheCompany"),attherequestof

根據

(以下簡稱被保險人)的要求，

由被保險人向本公司繳付約定

(hereinaftercalled“theInsured")andinconsiderationoftheagreedpremiumpaidtothe

Companybythe

的保險費，按照本保險單承保險別和背面所載條款與下

列

Insured,undertakestoinsuretheundermentionedgoodsintransportationsubjecttothe

conditionsofthispolicy

條款承保下述貨物運輸保險，特立本保險單。

aspe】由eclauseprintedoverleafandotherspecialclausesattachedhereon.___________________

標記包裝及數量保險貨物項目保險金額

Marks&Nos.QuantityDescriptionofGoodsAmountInsured

AsperinvoiceNo.

總保險金額:

TotalAmountInsured：___

保費費率裝載運輸工具

Premium：asarrangedRate：asarrangedPerconveyanceS.S.

開行日期自至

Slg.onorabt.aspenB/L_From______to______________

承保險別

Conditions

所保貨物，如遇出險，本公司憑本保險單及其他有關證件給付賠

款。

Claims,ifany,payableonsurrenderofthispolicytogetherwithotherrelevantdocuments.

所保貨物，如發(fā)生本保險單項下負責賠償的損失或事故，

Intheeventofaccidentwherebylossordamagemayresultinaclaimunderthispolicyimmediate

noticeapplying

應立即通知本公司下述代理人查勘。

ForsurveymustbegiventotheCompany'sAgentasmentionedhereunder:

賠款償付地點

Claimpayableat

日期上海

DateShanghai

中國人民保險公司上海分公司

THEPEOPLE'SINSURANCECO.OFCHINA

SHANGHAIBRANCH

地址：中國上海中山東一路23號

Address:23ZhongshanDongYiLuShanghai,China.

Cables:42001Shanghai.

Tele：33128PICCSCNGeneralManager

操作部分

一、業(yè)務分析填空

請根據下列提供的信息，請按照進出口貿易的一般規(guī)律與經驗，在表格中填入相應的結算方

式(信用證、托收、匯款三種方式中選取一種填入空格)：

有關業(yè)務情況結算方式

(1)出口的貨物是庫存的電器一批，國內沒有市場；

1

(2)進口商是我方的長期客戶，有良好的商業(yè)信譽。

(1)出口的貨物為農副產品