國際結(jié)算實(shí)驗(yàn)報(bào)告

1、實(shí) 驗(yàn) 報(bào) 告實(shí) 驗(yàn) 報(bào) 告國際結(jié)算20092010 學(xué)年第 二 學(xué)期學(xué)院（部）指導(dǎo)教師管理 學(xué) 院XX班級代號XXX姓名/學(xué)號XXXX同組人無提交時(shí)間成績評定一、實(shí)驗(yàn)項(xiàng)目名稱：1、信用證跟單匯票填制2、商業(yè)發(fā)票填制二、實(shí)驗(yàn)?zāi)康模?、熟悉信用證的內(nèi)容，掌握信用證的辦理程序。2、熟練掌握根據(jù)信用證填制匯票和商業(yè)發(fā)票的方法。三、實(shí)驗(yàn)環(huán)境：操作系統(tǒng)：windowsXP應(yīng)用軟件：外貿(mào)單證教學(xué)系統(tǒng)四、實(shí)驗(yàn)時(shí)間：1、20105 10 日2、20105 31 日五、實(shí)驗(yàn)?zāi)康暮鸵螅撼绦蚝托庞米C項(xiàng)下跟單匯票、商業(yè)單據(jù)的制作。要求學(xué)生在了解信用證業(yè)務(wù)辦理程序的基礎(chǔ)上進(jìn)行模擬操作，完成信用證修改、跟單匯票和商業(yè)發(fā)

2、票的填制等項(xiàng)目。培養(yǎng)學(xué)生的思維能力和動手實(shí)踐能力。際問題的能力。通過本實(shí)驗(yàn)課程的學(xué)習(xí)，使學(xué)生達(dá)到以下基本要求：掌握信用證、匯票、單據(jù)的基本內(nèi)容；掌握信用證業(yè)務(wù)的辦理程序及當(dāng)事人的責(zé)任。掌握根據(jù)銷售合同審核信用證的方法和注意事項(xiàng)。掌握信用證項(xiàng)下跟單匯票、商業(yè)發(fā)票和運(yùn)輸單據(jù)的制作方法。六、實(shí)驗(yàn)內(nèi)容：1、信用證跟單匯票填制實(shí)驗(yàn)內(nèi)容及要求程序，跟單匯票的性質(zhì)、內(nèi)容及制作方法。題目要求和說明題目要求和說明題目名稱基本要求下載模板相關(guān)說明匯票的填制根據(jù)下列信息出具匯票。0906_匯票 04.doc已知發(fā)票金額為$738000.00，發(fā)票號碼為 81609D3030。來證有關(guān)內(nèi)容如下：ISSUING BAN

3、K: BANK OF CHINA SHANDONG BRANCH L/C NO.: 810080000797 DATED 2003-11-07EXPIRY DATE: 2004-01-08 PLACE KOREAAPPLICANT:QINGHE LIGHT IND. PROD. IMP. & EXP. NO.55 SHANDONG RD.,QINGDAO, CHINA BENEFICIARY:SUNKUONG (HSRO) C. P. O. BOX 1780, SEOUL, KOREA.AMOUNT: USD AMOUNT 738000.00 PLS. /NEG. TOL, (%): 05/0

4、5 WITH/BY:BANK OF CHINA SEOUL BRANCH SEOULBY NEGOTIATIONDAFTS AT: 120 DAYS AFTER THE DATE OF SHIPMENT FOR 100PCT OF THE INVOICE VALUEDRAWEE:BKCHCNBJ810BANK OF CHINA QINGDAO (SHANDONG QUANTITY 5 PCT MORE OR LESS ARE ALLOWED. LATEST SHIPMENT: 2003-12-23BILL OF EXCHANGE實(shí)驗(yàn)結(jié)果BILL OF EXCHANGENo.No.For8160

5、9D3030$738000.00(amount in figure)120 DAYS(place and date of issue)KOREA2004-01-05Atsight of thisFIRSTBill of exchange (SECOND being unpaid)pay toSUNKUONG LINITED(HSRO) C. P. O. BOX 1780,SEOUL, KOREA.or order the sum ofU.S.DOLLARS SEVEN HUNDRED THIRTY EIGHT THOUSAND ONLY(amount in words)Value receiv

6、ed for100PCTof(quantity)THE INVOICE (name of commodity)Drawn underL/C No.BANK OF CHINA QINGDAO (SHANDONG BRANCH)810080000797dated2003-11-07To:For and on behalf ofBANKOFCHINAQINGDAO(SHANDONGBRANCH)QINGHELIGHTIND.PROD.IMP. &EXP.CORP(Signature) SUNKUONG LINITED2、商業(yè)發(fā)票的填制實(shí)驗(yàn)內(nèi)容及要求握正確的制單方法，填制出合格的單據(jù)，以確保順利結(jié)匯。

7、題目要求和說明題目要求和說明題目名稱題目名稱制商業(yè)發(fā)票基本要求根據(jù)合同、信用證及下述提供資料，制作商業(yè)發(fā)票，要求格式清楚、內(nèi)容完整。下載模板0901_08.doc相關(guān)說明2003 6 2 日，大連工藝進(jìn)出口公司填制編號為2003AC031 的商業(yè)發(fā)票。N/M參考文件售貨確認(rèn)書售 貨 確 認(rèn) 書SALES CONFIRMATION買方：電傳/傳真：BUYERS：BELLAFLORTELEX/FAX：0732-306-075地址：買方訂單號：ADDRESS：BUYERS ORDER：賣方：大連工藝品進(jìn)出口公司SELLERS：DALIAN ARTS&CRAFTS IMPORT & EXPORT CO

8、RP地址：ADDRESS：NO. 23 FUGUI STR. DALIAN, CHINA茲經(jīng)買賣雙方同意，成交下列商品，訂立條款如下：日期：DATE：2003-05-09電傳/傳真：TELEX/FAX：編號：No. 205001The undersigned buyers and sellers have agreed to close the following transactions according to the terms and conditions stipulated below:品名及規(guī)格單價(jià)數(shù)量金額及術(shù)語NAME OF COMMODITY & SPECIFICATIONU

9、NIT PRICEQUANAMOUNT & PRICE TERMSCHRISTMAS GIFTSCIF VIENNA(SETS)CIF VIENNAAG-1355USD 0.66768USD 506.88AG-1409A0.461600736.00AG-1409B1.01600606.00AG-14290.78768599.04AG-14340.501600800.00AG-14510.50600300.00AG-14550.52672349.44AG-14730.76420319.20AG-14760.90382343.80AG-14100.95240228.00AG-15010.52900

10、468.00AG-15020.68648440.64AG-15030.58840487.20AG-1505DL- (EACH 400 DOZ)1556B, 1568B, 1571B, 1603B, 1637B,0.52960(DOZ)499.201679B, 1691B, 1768B, 1770B, 1771B2.1540008600.00DL-1734B4.104001640.00(EACH 400 DOZ) DL-1846B, DL-1889B3.968003168.00AM-6480.54750 PCS405.00AM-31.54750 PCS1155.00C-321.43600 PCS

11、858.00TOTALUSD 22509.40數(shù)量及總值均允許增減%。With 10 percent more or less both in the amount and quantity of the S/C allowed.總金額：Total Value：U.S.DOLLAR TWENTY TWO THOUSAND FIVE HUNDRED NINE AND CENTS FORTY.包裝：PACKING：IN CARTON 3保險(xiǎn)：INSURANCE：BY SELLER, FOR THE INVOICE VALUE PLUS 10PCT, AGAINST ALL RISKS AND WA

12、R & S.R.C.C. RISKS.裝運(yùn)時(shí)間：TIME OF SHIPMENT: JUNE. 1, 2003裝運(yùn)港和目的港：PORT OF LOADING & DESTINATION: ANY PORT OF CHINA TO VIENNA付款：PAYMENT:L/C SIGHT, ARRIVED THE SELLER BEFORE MAY 15TH,2003.一般條款：請參看本合同背面嘜頭：GENERAL TERMS AND CONDITIONS: (Pleasesee overleaf)SHIPPING MARKS買方簽字：賣方簽字：THE SIGNATUREOF BUYERSTHE S

13、IGNATURE OF SELLERS發(fā)票ISSUE OF A DOCUMENTARY CREDITSEQUENCE OF TOTAL*271 / 1FORM OF DOC. CREDIT*40AIRREVOCABLEDOC. CREDIT NUMBER*20372623DATE OF ISSUE31C030514EXPIRY*31DDATE 030705 PLACE LINZAPPLICANT*50BELLAFLORA GARTENCENTERGESELLSCHAFT M. B. H.FRANZOSENHAUSWEG 50A-2040 LINZBENEFICIARY*59DALIAN ART

14、S&CRAFTS IMPORT & EXPORT CORPNO. 23 FUGUI STR. DALIAN, CHINAAMOUNT*32BCURRENCY USD AMOUNT 22,509.40POS. /NEG. TOL. (%)39A10/10AVAILABLE WITH/BY*41DOBKLAT2L*BANK FUER OBEROEATERREICH UND*SALZBURG (OBERBANK)*LINZBY NEGOTIATIONPARTIAL SHIPMENTS43PALLOWEDTRANSSHIPMENT43TALLOWEDLOADING IN CHARGE44ACHINA

15、FORTFOR TRANSPORT TO.44BVIENNALATEST SHIPMENT44C030620DESCRIPT. OF GOODS45ACHRISTMAS GIFTS AS PER SALES CONFIRMATION CIF VIENNANO.205001 OF MAY. 9TH 2003DOCUMENTS REQUIRED46ACOMMERCIALINVOICE,5FOLD,ALLDULYSIGNEDCERTIFYINGTHATTHEHAVE BEEN PACKED AND MARKED SEPARATELY FOR EACH BELLAFLORA BRANCHFULL SE

16、T OF CLEAN ORIGINAL MARINE BILL OF LADING, MADE TO ORDER, BLANK ENDORSEDNOTIFY: 1. BIRKART AUSTRIABELLAFLORACERTIFICATE 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 CO

17、UNTRY.PACKING LIST, 5-FOLD.INSURANCE CERTIFICATE OR POLICY FOR THE INVOICE VALUE PLUS PERCENT,BLANKENDORSED,COVERINGALLRISKSANDWARRISKSANDRISKSS. R. C. C. AS PER O. M. C. C. OF P. I. C. C. CLAUSES DD. 1981,01,01 FROM SELLERS WAREHOUSE TO BUYERS WAREHOUSE. CLAIMS PAYABLE INISSUE OF A DOCUMENTARYISSUE

18、 OF A DOCUMENTARY CREDITSEND. TO REC. INFO.72PLEASE SEND DOCUMENTS TO US IN ONE LOT (OBERBANK, UNTERE KONAULAENDE28, A-2040 LINZ).AUSTRIA, MANING A CLAIM SETTLING AGENT IN AUSTRIA.ADDITIONAL COND.47AUPONRECEIPTOFDOCUMENTSSTRICTLYCOMPLYINGWITHCREDITTERM,WESHALLREMIT FUNDS.DETAIL OF CHARGES71BBANKING

19、CHARGES, EXCEPT CHARGES OF ISSUING BANK, ARE FOR ACCOUNT OFBENEFICIARY.IF DOCUMENTS ARE PRESENTED WITH DISCREPANCY WE SHALL DEDUCT COUNTERVALUE OF USD50.00PRESENTATION PERIOD4821 DAYSCONFIRMATION*49WITHOUTISSUERDALIAN ARTS&CRAFTS IMPORT & EXPORTISSUERDALIAN ARTS&CRAFTS IMPORT & EXPORT CORPNO. 23 FUG

20、UI STR. DALIAN, CHINA商業(yè)發(fā)票COMMERCIAL INVOICETOBELLAFLORA GARTENCENTER GESELLSCHAFT M. B. H. FRANZOSENHAUSWEG 50A-2040 LINZTRANSPORT DETAILSNO.2003AC031DATE2003-6-02S/C NO.205001L/C NO.372623SHIPMENT FROM ANY PORT OF CHINATO VIENNA,TIME TERMS OFPAYMENTL/C AT SIGHTOFSHIPMENTISJUNE.1,2003,TRANSSHIPMENT ANDPARTIAL SHIPMENTS ARE ALLOWEDMarksNumbersNumber packageandkindQuantityUnitPriceAmountN/BDescription of goodsCHRISTMAS GIFTS(SETS)(SETS)CIF VIENNAAG-1355768USD 0.66USD