國際結(jié)算實驗報告

實驗報告《國際結(jié)算》2009～2010學(xué)年第二學(xué)期學(xué)院（部）管理學(xué)院指導(dǎo)教師陳雅萍班級代號0314072姓名/學(xué)號蘭常峰/031407221同組人無提交時間2010．06．07成績評定一、實驗項目名稱：1、信用證跟單匯票填制2、商業(yè)發(fā)票填制二、實驗?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、實驗環(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、實驗時間：1、2010年5月10日2、2010年5月31日五、實驗?zāi)康暮鸵螅簢H結(jié)算是一門以國際金融、國際貿(mào)易為基礎(chǔ)而形成的應(yīng)用性交叉學(xué)科，研究為清償國際間債權(quán)債務(wù)關(guān)系而發(fā)生在不同國家之間的貨幣收付活動。是一門應(yīng)用性很強的實務(wù)性學(xué)科。本實驗旨在幫助同學(xué)掌握信用證的特點，信用證的辦理程序和信用證項下跟單匯票、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)上進行模擬操作，完成信用證修改、跟單匯票和商業(yè)發(fā)票的填制等項目。培養(yǎng)學(xué)生的思維能力和動手實踐能力。同學(xué)在本校貿(mào)易實驗室的信息平臺上，采用一人一機上機操作、任課教師跟班輔導(dǎo)的方式，使學(xué)生有充分的機會在計算機上進行模擬操作，培養(yǎng)學(xué)生解決實際問題的能力。通過本實驗課程的學(xué)習(xí)，使學(xué)生達到以下基本要求：（1）掌握信用證、匯票、單據(jù)的基本內(nèi)容；（2）掌握信用證業(yè)務(wù)的辦理程序及當(dāng)事人的責(zé)任。（3）掌握根據(jù)銷售合同審核信用證的方法和注意事項。（4）掌握信用證項下跟單匯票、商業(yè)發(fā)票和運輸單據(jù)的制作方法。六、實驗內(nèi)容：1、信用證跟單匯票填制（1）實驗內(nèi)容及要求根據(jù)給出的信用證填制匯票。要求熟練掌握信用證的內(nèi)容、信用證業(yè)務(wù)辦理程序，跟單匯票的性質(zhì)、內(nèi)容及制作方法。（2）題目要求和說明題目要求和說明題目名稱匯票的填制基本要求根據(jù)下列信息出具匯票。下載模板0906_匯票04.doc相關(guān)說明已知發(fā)票金額為$738000.00，發(fā)票號碼為81609D3030。來證有關(guān)內(nèi)容如下：ISSUINGBANK:BANKOFCHINASHANDONGBRANCHL/CNO.:810080000797DATED2003-11-07EXPIRYDATE:2004-01-08PLACEKOREAAPPLICANT: QINGHELIGHTIND.PROD.IMP.&EXP.CORP NO.55SHANDONGRD., QINGDAO,CHINABENEFICIARY: SUNKUONGLINITED (HSRO)C.P.O.BOX1780, SEOUL,KOREA.AMOUNT:USDAMOUNT738000.00PLS./NEG.TOL,(%):05/05AVAILABLEWITH/BY: BKCHKRSE BANKOFCHINASEOULBRANCH SEOUL BYNEGOTIATIONDAFTSAT: 120DAYSAFTERTHEDATEOFSHIPMENT FOR100PCTOFTHEINVOICEVALUEDRAWEE: BKCHCNBJ810 BANKOFCHINA QINGDAO (SHANDONGBRANCH)QUANTITY5PCTMOREORLESSAREALLOWED.LATESTSHIPMENT:2003-12-23（3）實驗結(jié)果BILLOFEXCHANGENo.81609D3030For$738000.00(amountinfigure)(placeanddateofissue)KOREA2004-01-05At120DAYSsightofthisFIRSTBillofexchange(SECONDbeingunpaid)paytoSUNKUONGLINITED(HSRO)C.P.O.BOX1780,SEOUL,KOREA.ororderthesumofU.S.DOLLARSSEVENHUNDREDTHIRTYEIGHTTHOUSANDONLY(amountinwords)Valuereceivedfor100PCTofTHEINVOICEVALUE(quantity)(nameofcommodity)DrawnunderBANKOFCHINAQINGDAO(SHANDONGBRANCH)L/CNo.810080000797dated2003-11-07To:BANKOFCHINAQINGDAO(SHANDONGBRANCH)ForandonbehalfofQINGHELIGHTIND.PROD.IMP.&EXP.CORP(Signature)SUNKUONGLINITED2、商業(yè)發(fā)票的填制（1）實驗內(nèi)容及要求根據(jù)給出的資料掌握審核信用證的方法、填制商業(yè)發(fā)票等出口單據(jù)。要求掌握正確的制單方法，填制出合格的單據(jù)，以確保順利結(jié)匯。（2）題目要求和說明題目要求和說明題目名稱制商業(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_商業(yè)發(fā)票08.doc相關(guān)說明1.2003年6月2日，大連工藝進出口公司填制編號為2003AC031的商業(yè)發(fā)票。2.信用證如未規(guī)定嘜頭，可自行繕制或填寫“N/M”。（3）參考文件①售貨確認書售貨確認書SALESCONFIRMATION編號：No.205001買方： 電傳/傳真： 日期：BUYERS：BELLAFLOR TELEX/FAX：0732-306-075 DATE：2003-05-09地址： 買方訂單號：ADDRESS： BUYERSORDER：賣方：大連工藝品進出口公司 電傳/傳真：SELLERS：DALIANARTS&CRAFTSIMPORT&EXPORTCORP TELEX/FAX：地址：ADDRESS：NO.23FUGUISTR.DALIAN,CHINA茲經(jīng)買賣雙方同意，成交下列商品，訂立條款如下：Theundersignedbuyersandsellershaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbelow:品名及規(guī)格NAMEOFCOMMODITY&SPECIFICATION單價UNITPRICE數(shù)量QUAN金額及術(shù)語AMOUNT&PRICETERMSCHRISTMASGIFTSAG-1355AG-1409AAG-1409BAG-1429AG-1434AG-1451AG-1455AG-1473AG-1476AG-1410AG-1501AG-1502AG-1503AG-1505DL-(EACH400DOZ)1556B,1568B,1571B,1603B,1637B,1679B,1691B,1768B,1770B,1771BDL-1734B(EACH400DOZ)DL-1846B,DL-1889BAM-648AM-3C-32CIFVIENNAUSD0.660.461.010.780.500.500.520.760.900.950.520.680.580.522.154.103.960.541.541.43(SETS)76816006007681600600672420382240900648840960(DOZ)4000400800750PCS750PCS600PCSCIFVIENNAUSD506.88736.00606.00599.04800.00300.00349.44319.20343.80228.00468.00440.64487.20499.208600.001640.003168.00405.001155.00858.00TOTALUSD22509.40數(shù)量及總值均允許增減%。With10percentmoreorlessbothintheamountandquantityoftheS/Callowed.總金額：TotalValue：U.S.DOLLARTWENTYTWOTHOUSANDFIVEHUNDREDNINEANDCENTSFORTY.包裝：PACKING：INCARTON3保險：INSURANCE：BYSELLER,FORTHEINVOICEVALUEPLUS10PCT,AGAINSTALLRISKSANDWAR&S.R.C.C.RISKS.裝運時間：TIMEOFSHIPMENT:JUNE.1,2003裝運港和目的港：PORTOFLOADING&DESTINATION:ANYPORTOFCHINATOVIENNA付款：PAYMENT:L/CATSIGHT,ARRIVEDTHESELLERBEFOREMAY15TH,2003.一般條款：請參看本合同背面 嘜頭：GENERALTERMSANDCONDITIONS:(Pleaseseeoverleaf) SHIPPINGMARKS買方簽字： 賣方簽字：THESIGNATUREOFBUYERS THESIGNATUREOFSELLERS②發(fā)票ISSUEOFADOCUMENTARYCREDITSEQUENCEOFTOTAL* 271/1FORMOFDOC.CREDIT* 40AIRREVOCABLEDOC.CREDITNUMBER* 20372623DATEOFISSUE 31C030514EXPIRY* 31DDATE030705PLACELINZAPPLICANT* 50BELLAFLORAGARTENCENTERGESELLSCHAFTM.B.H.FRANZOSENHAUSWEG50A-2040LINZBENEFICIARY* 59DALIANARTS&CRAFTSIMPORT&EXPORTCORPNO.23FUGUISTR.DALIAN,CHINAAMOUNT* 32BCURRENCYUSDAMOUNT22,509.40POS./NEG.TOL.(%) 39A10/10AVAILABLEWITH/BY* 41DOBKLAT2L*BANKFUEROBEROEATERREICHUND*SALZBURG(OBERBANK)*LINZBYNEGOTIATIONPARTIALSHIPMENTS 43PALLOWEDTRANSSHIPMENT 43TALLOWEDLOADINGINCHARGE 44ACHINAFORTFORTRANSPORTTO... 44BVIENNALATESTSHIPMENT 44C030620DESCRIPT.OFGOODS 45ACHRISTMASGIFTSASPERSALESCONFIRMATIONNO.205001OFMAY.9TH2003CIFVIENNADOCUMENTSREQUIRED 46A1.COMMERCIALINVOICE,5FOLD,ALLDULYSIGNEDCERTIFYINGTHATTHEGOODSHAVEBEENPACKEDANDMARKEDSEPARATELYFOREACHBELLAFLORABRANCH2.FULLSETOFCLEANONBOARDORIGINALMARINEBILLOFLADING,MADEOUTTOORDER,BLANKENDORSEDNOTIFY:1.BIRKARTAUSTRIA2.BELLAFLORA3.CERTIFICATEOFP.R.CHINAORIGINASPERGSPFORMA.ISSUEDANDMANUALLYSIGNEDBYANAUTHORITYALSOMANUALLYSIGNEDBYEXPORTER,BEARINGAREFERENCENUMBERANDSHOWINGAUSTRIAASIMPORTINGCOUNTRY.4.PACKINGLIST,5-FOLD.5.INSURANCECERTIFICATEORPOLICYFORTHEINVOICEVALUEPLUS10PERCENT,BLANKENDORSED,COVERINGALLRISKSANDWARRISKSANDRISKSOFS.R.C.C.ASPERO.M.C.C.OFP.I.C.C.CLAUSESDD.1981,01,01FROMSELLER'SWAREHOUSETOBUYER'SWAREHOUSE.CLAIMSPAYABLEINAUSTRIA,MANINGACLAIMSETTLINGAGENTINAUSTRIA.ADDITIONALCOND. 47AUPONRECEIPTOFDOCUMENTSSTRICTLYCOMPLYINGWITHCREDITTERM,WESHALLREMITFUNDS.DETAILOFCHARGES 71BBANKINGCHARGES,EXCEPTCHARGESOFISSUINGBANK,AREFORACCOUNTOFBENEFICIARY.IFDOCUMENTSAREPRESENTEDWITHDISCREPANCYWESHALLDEDUCTCOUNTERVALUEOFUSD50.00PRESENTATIONPERIOD 4821DAYSCONFIRMATION* 49WITHOUTSEND.TOREC.INFO. 72PLEASESENDDOCUMENTSTOUSINONELOT(OBERBANK,UNTEREKONAULAENDE28,A-2040LINZ).（4）實驗結(jié)果ISSUERDALIANARTS&CRAFTSIMPORT&EXPORTCORPNO.23FUGUISTR.DALIAN,CHINA商業(yè)發(fā)票COMMERCIALINVOICETOBELLAFLORAGARTENCENTERGESELLSCHAFTM.B.H.FRANZOSENHAUSWEG50A-2040LINZNO.2003AC031DATE2003-6-02TRANSPORTDETAILSSHIPMENTFROMANYPORTOFCHINATOVIENNA,TIMEOFSHIPMENTISJUNE.1,2003,TRANSSHIPMENTANDPARTIALSHIPMENTSAREALLOWEDS/CNO.205001L/CNO.372623TERMSOFPAYMENTL/CATSIGHTMarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountN/BCHRISTMASGIFTSAG-1355AG-1409AAG-1409BAG-1429AG-1434AG-1451AG-1455AG-1473AG-1476AG-1410AG-1501AG-1502AG-1503AG-1505DL-(EACH400DOZ)1556B,1568B,1571B,1603B,1637B,1679B,1691B,1768B,1770B,1771BDL-1734B(EACH400DOZ)DL-1846B,DL-1889BAM-648AM-3C-32(SETS)76816006007681600600672420382240900648840960(DOZ)4000400800750PCS750PCS600PCS(SETS)USD0.660.461.010.780.500.500.520.760.900.950.520.680.580.522.154.103.960.541.541.43CIFVIENNAUSD506.88736.00606.00599.04800.00300.00349.44319.20343.80228.00468.00440.64487.20499.208600.001640.003168.00405.001155.00858.00TOTALUSD22509.40SAYTOTAL:U.S.DOLLARTWENTYTWOTHOUSANDFIVEHUNDREDNINEANDCENTSFORTY.DALIANARTS&CRAFTSIMPORT&EXPORTCORP