国际结算实验报告

1、课程名称:国际结19实验项目数: 实验报告份数: 学生姓名:学生学号:201001001003专业班级:10级国贸本双学位指导教师:实验室名称：经济管理系综合实验室2012年 11月 30 日、实验项目名称1. 熟悉外贸单证实习平台的基本用法。2.掌握国际结算中票据的填制与使用。4. 熟悉汇付结算方式的灵活使用。5. 熟悉托收结算方式的灵活使用。6. 熟悉信用证结算方式的具体操作。7. 熟练掌握国际结算中各种商业单据的制作和审核。二实验目的本实验以国际贸易模拟实习软件为基础模拟操作国际贸易结算的实际过程，通过网络模拟实验了解各种结算方式下各个当事人的责 任，掌握各种结算单据的制作和审核，熟悉各

2、种结算方式的灵活使用。通过分别充当结算业务中的进出口商和进出口银行等当事人，熟悉和 掌握多种结算方式，学会使用各种结算工具，学会各种商业单据的制 作和审核。三、实验环境1.操作系统：Windows XP2. 应用软件：世格外贸单证教学软件、世格SimTrade外贸实习软件。四、实验内容与要求1.通过签发票据实验，使学生熟悉汇票、本票和支票等票据的签发，能较熟练运用；通过上机实验，使学生熟悉信用证的使用及审核 等相关业务。2.提供单证实践的机会，深化学生在国际结算课程中学到熟悉信缩短的各种单据的基本概念和信用证与物权单据之间的有机衔接,用证内容，掌握制单技术和实践审单原理。3. 帮助学生在实验中

3、获取知识，在实践中增长才干，巩固、化书本所学的理论业务知识，缩短课堂与社会实务部门的距离,实际工作中的磨合期。五、实验总结（根据自己在实验中的收获感受、出现的问题及最终需要注意和提高的方面进行总结。）注：实验报告正文字数不得少于2000字。附：实验结果（包括填制的票据、各种结算方式下的单据）在整个国际结算实验课过程中，我学到了很多东西，明确了如何根据题 目所给信息和要求制作相对应的汇票和发票。但是在实验的过程中也遇到了一些 问题，首先的问题就是语言方面的障碍，由于题目所给都是英文形式，所以在制 作票据之前把各个类目和内容阅读清楚和准确是至关重要的，限于自身的外语水平，在这个环节遇到了一点困难；

4、其次还发现，由于对汇票的基础知识掌握不牢 固，各个类目的准确含义没有完全记住， 所以这大大降低了实验的效率，遇到不 懂的类目还要查阅课本，可是由于汇票的格式并非完全一样， 导致有些类目查阅 之后还是没有把握，从这点而言，要学会制作汇票，把汇票的每一个类目都完全 理解是必备的。还有一个问题是细节方面的问题，就是如何把所给题目所给的信 息提取出来，按要求准确地把对应的信息填在票据当中。在进行实验的过程之中我充分体会到了英语的重要性， 题目所给信息全是英文的，汇票和发票的全部内容以及填制也需要用英文来完成，在阅读相关内容的过程中，无疑我遇到了不小的阻力，这使我明白，我的外语水平还是远远不足以 应付日

5、后工作中的诸多困难，因此，我们在加强专业课程和专业技能学习的同时， 还应该努力提高自己的英语水平。国际结算是国际贸易必不可少的一项业务，而汇票和发票的制作在国际贸易中是常有的事情，所以掌握好汇票和发票的制作是非常重要的， 虽然第一次上机模拟操作，没能完全学会如何制作，对整个实验过程有点不知所措，但是通过实验课，结合课本所学的理论知识，至少加深了对汇票和发票的认识， 对其制作的过程和注意的问题也有了一个大概的了解， 我想这会对以后更进一步的相关学习和实践带来很大的帮助，因此在学习这门课程中，在学习课本基础理论知识之余,开设实验课，由我们学生自己上机操作模拟制作票据， 对我们学习该门课程大有益处。

6、通过实验课程我体会到了很多，即巩固了课本上的知识，又学到了在书本上没有学到的东西，每一份单据的填制都和我想象的不同，并不是把所有单据罗列 在一起就可以了，而是要经过仔细的核实和审查，这可以让我在以后的学习和生 活中有更好的应对能力。实践和书本上的知识并不完全相同，让我有了真的在做 业务的感觉，认真的核对核查每一笔业务，即使经常犯错误，不过也让我获益良 多。所以今后不论遇到什么问题，我都会好好思考分析，一点点的排除障碍，要 不耻下问，争取取得更大的进步!实验结果:030203信用证审核信用证审核结果信用证号372623合同号205001审证结果1. 信用证到期地点在海外的一般不宜接受，建议改为受

7、益人所在地。2. 付款信用证不利于卖方收款，建议改为议付信用证。3. 由于此批货物数量较多，建议允许分批交货。4. 附加条款中提到开证行将在收到全套无误的单据后付款”付款时间不明确，应确定具 体时间。5. 信用证金额为21,383.93美元，且有10%的增减幅度，所以虽然合同金额为 22509.40美 元，仍可以接受。070102海运出口货物投保单海运出口货物投保单1）保险人2 ）被保险人SHANGHAI JIANLIN IMP& EXP COR P.THE PEOPLE S INSURANCECOMP ANY OF CHINA SHANGHAI3）标记4）包装及数量5）保险货物项目6

8、）保险货物金额E . C . P220 CTNSAIR BLOWN PUC SLI PPER& SANDAL£ 10303.00LONDONP T-00124NT456897）总保险金额（大写）SAY PO UND STERLING TEN THOUSAND THREE HUNDRED AND THREE ONLY.8）运输工具（船名）（航次）HAMBURG EXP RESSV.6789)装运港SHANGHAI10） 目的港LONDON11 ）投保险别12）货物起运日期25-NOV-2003AGAINST INSTITUTE CARGO CLAUSES (A) AND INS

9、TITUTE WAR CLAUSES(CARGO) INCLUDING W/W CLAUSES13 ）投保日期14）投保人签字23-NOV-2003SHANGHAI JIANLIN IMP& EXP COR P. 冯建B/L No.080103制海运提单1. Shipp er I nsert Name, Address and PhoneCHUAWEI (JIANGSU) GLOVES CO.,LTD.Sha nghai In ternatio nal Trade Ce nter 2201Yan An Road(W),SHANGHAI 200336TEL:+86 21 6278 909

10、9FAX:+86 21 627895692. Con sig nee In sert Name, Address and PhoneTO ORDER3. Notify Party Insert Name, Address and Phone(It is agreed that no resp on sibility shall attsch to the Carrier or his age nts for failure to no tify)BILL OF LADINGJAMES BROWN&SONS.#304-310 JaJa Street, Toro nto, CanadaTE

11、L:(1)7709910,FAX:(1)7701100RECEIVED in external apparent good order and condition except other-Wise no ted. The total n umber of p ackages or un ites stuffed in con tai ner, the descri ption of the goods and the weights show n in this Bill of Lading are furnished by the Merchants, and which the carr

12、ier hasastheno4. Comb ined Transport *Pre - carriage by5. Comb ined Transport*Place of Rece ipt6. Ocean Vessel Voy. No.CMA CGM V.26GW7. Port of Load ingSHANGHAI PORT8. Port of DischargeMONTREAL9. Combined Trans port *Place of Delivery MONTREALreas on able means of check ing and is not a part of this

13、 Bill of Lad ing con tract. The carrier has Issued the n umber of Bills of Ladi ng stated below, all of this tenor and date, One of the original Bills of Lading must be surre ndered and en dorsed or sig ned aga inst the delivery of the shi pment and where upon any other orig inal Bills of Ladi ng sh

14、all be void. The Merchants agree to be bound by the terms and conditions of this Bill of Ladi ng as if each had person ally sig ned this Bill of Lad ing.SEE clause 4 on the back of this Bill of Ladi ng (Terms continued on the back hereof, p lease read carefully).*Applicable Only When Document Used a

15、s a Combined Transport Bill of Ladi ng.Marks & Nos.Contain er / Seal No.N/MNo. of Containers or Packages 1000CTNSDescri ption of Goods (If Dangerous Goods, See Clause 20)1521 ALatex Full Coated Cotton Wove n, Kn it Wrist LinerDescri ption of Contents for ShipperGross Weight Kgs16650.00KGSMeasure

16、me nt10.80M3's Use Only (Not part of This B/L Contract)TLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGINALP ort-to-Port or Comb ined TransportONE THOUSAND CARTONS ONLY10. Total Number of containers an d/or p ackages (in words) Subject to Clause 7 Limitati on11. Freight & ChargesDeclared Value

17、 ChargeRevenue TonsRatePerPrep aidCollectEx. Rate:Prep aid atPayable atPlace and date of issueSHANGHAI PORTNOV.25,2003Total Prep aidNo. of Origi nal B(s)/LSig ned for the Carrier, COSCO CONTAINER LINESTHREELADEN ON BOARD THE VESSELDATE NOV.25,2003 by090103制商业发票GUANGDONG FOREIGN TRADE IMP. AND EXP. G

18、RANDTON267 TIANHE ROAD GUANGZHOU, CHINACOMMERCIAL INVOICE1997FT011March 12, 1997Invoice No.:Date:GUANGDONG FOREIGN TRADE IMP .AND EXP . GRANDTONSeller:Buyer:L/C No.:267 TIANHE ROAD GUANGZHOU, CHINAA.B.C. TRADING CO. LTD., HONGKONG312 SOUTH BRIDGE STREET, HONGKONG97-34985AB44001Contract No.:GUANGZHOU

19、DUBAIMarks and No.Descri ption of goodsQuantityUnit PriceAmountFromtoA.B.C.DUBAINOSI-1000AIR CONDITIONER(HUALING BRAND)ART NO. P97811KF-23GW500PCS500PCSHKD 1000.00HKD 1000.00HKD 500000.00HKD 500000.00MADE IN CHINAART NO. P97801 KF-25GWTOTAL:1000PCSHKD1000000.00SAY TOTAL: HKD ONE MILLION ONLY090203制装

20、箱单GUANGDONG FOREIGN TRADE IMP. AND EXP. GRANDTON267 TIANHE ROAD GUANGZHOU, CHINAP ANCKING LISTInvoiceNo.:1997FT011March 12, 1997Date:Seller:GUANGDONG FOREIGN TRADE IMP .AND EXP . GRANDTON267 TIANHE ROAD GUANGZHOU, CHINABuyer:ABC. TRADING CO. LTD., HONGKONG312 SOUTH BRIDGE STREET, HONGKONGGUANGZHOUDU

21、BAIFromtoMarks and No.A.B.C. DUBAI NOSI-1000 MADE INCHINADescri ption of goodsAIR CONDITIONER (HUALING BRAND) ART NO. P97811 KF-23GWART NO. P97801 KF-25GWTOTAL:Quantity500PCS500PCS1000PCSSAY TOTAL: TEN HUNDRED CARTONS ONLYPackage500CARTONS500CARTONS1000CARTONSG.W6750KGS6750KGS13500KGSN.W5750KGS5750K

22、GS11500KGSMeas.87CBM87CBM174CBM090302制一般远产地证ORIGINALXIAOBEICertificate No. CZC1/12002/56491.Ex porterGUANGDONG TANG TEXTILE GARMENT CO., LTD. 7/F GUANGDONG TEXTILES MANSION, NO.168 ROAD, NANJING, CHINACERTIFICATE OF ORIGIN2.C on sig neeFASHION FORCE CO., LTD, DUBAI(UAE).P.O.BOX No,6093, DUBAI(UAE),

23、FAX NO.263745OFTHE PEOP LE'S REP UBLIC OF CHINA3.Mea ns of transp ort and route5.For certify ing authority use onlySHIP MENT FROM NANJING P ORT TO DUBAI P ORT BY SEA4.Co untry / regi on of desti natio nDAE/DUBAI6.Marks and nu mbers7.Number and kind of p ackages; descri pti on of goods8.H.S.Code9

24、.Qua ntity10.Number and date ofinv oicesMAHARAJA264553NO.1-400FOUR HUNDRED EMBROICERED ON.B4010-A502.(400) CARTONS TABLECLOTHSOF 6204.13004000 DOZENCD-TX-9057JAN.2,2003*11.Declarati on by the exporterThe un dersig ned hereby declares that the above details and stateme nts are correct, that all the g

25、oods were p roduced in China and that they com ply with the Rules of Origin of the Peop le's Rep ublic of China12.CertificationIt is hereby certified that the declaratio n by the expo rter is correct.NANJING, CHINAJAN.15,2003NANJING, CHINAJAN.21,2003Place and date, sig nature and stam p of autho

26、rized sig natoryPlace and date, sig nature and stam p of certify ing authority090402制普惠制产地证ORIGINAL5. Itemnumber6. Marks and nu mbers of packages7. Number and kind of p ackages; descr ip ti on of goods8. Origin criterio n (see Notes overleaf)9. Gross weight or other qua ntity10. Number and date of i

27、nvo ices1. Goods con sig ned from (Ex po rter's bus in ess n ame, address, coun try)Refere nee No.GUANGDONGMACHINERYIMP ORT ANDEXP ORTCOR P.(GROU P)GENERA LI ZED SYSTEM OF P REFERENCES726 DONGFENG ROAD EAST,GUANGZHOU, CHINACERTIFICATE OF ORIGIN2. Goods con sig ned to (Con sig nee's n ame, ad

28、dress, coun try)SHITAYA KINZOKU CO.,LTDIssued in6-11 7-CHOME UENO TAITO-KU TOKYO, JA PAN(co un try)See Notes overleaf3 Means of transport and route (as far as known)4. For official useFROM GUANGZHOU TO YOKOHAMA BY VESSELA9700247FOUR HUNDRED AND TEN CARTONS OF BRAND SHOVEL WITH METAL HANDLERABBIT ”98

29、50KGSGD9202NOV.2,2002YOKOHAMANO.1-41011. Certificatio nIt is hereby certified, on the basis of control carried out, that the declarati on by the exp orter is correct.12. Declaratio n by the exp orterThe un dersig ned hereby declares that the above details and stateme nts are correct, that all the go

30、ods werep roduced in(country)and that they com ply with the origin requirements specified for those goods in the Gen eralized System of Preferen ces for goods exported toJAPANGUANGZHOU NOV.15 , 2002P lace and date, sig nature and stam p of certify ing authorityPI ace and date, sig nature and stam p

31、of authorized sig natory090602制汇票BILL OF EXCHANGENo.81609D3030ForUSD738000.002003-12-24, SEOUL, KOREAAt(amount in figure)120 DAYS AFTER DA TE OF SHIPMENT(pl ace and date of issue)sight of this FIRST Bill of exchange (SECOND being unp aid)pay toBANK OF CHINA SEOUL BRANCHor order the sum ofValue recei

32、ved forDrawn underL/C No.US DOLLARS SEVEN HUNDRED AND THIRTY EIGHT THOUSAND ONLY(amount in words) of(quantity)(name of commodity)BANK OF CHINA SHANDONG BRANCH810080000797dated2003-11-07To:For and on behalf ofBKCHCNBJ810BANK OF CHINAQINGHE LIGHT IND. P ROD. IM P. & EXP. COR PQINGDAO(Signature)(SH

33、ANDONG BRANCH)091202制装运通知.AND EXP .CORP.NANJING FORGIGN TRADE IMPFAX56489542TEL56489545SHIPPINGADVICEINVOICE NO.L/C NO.S/C NO.JS03256H2108ST355MESSRS :EAST AGENT COMP ANY126ROOM STREET,ANTERWE IP BELGIUMDEAR SIRS:ABOVE MENTIONED CREDIT HAVE BEENWE HEREBY INFORM YOU THAT THE GOODS UNDER THE SHIPPED.

34、THE DETAILS OF THE SHIP MENT ARE STATED BELOW.SHIPPING MARKS:COMMODITY :LADIES LYCRA LONG PANTCBDTOTAL G.W.:2000KGSLONDONOCEAN VESSEL:DAFENGE002NOS1-200DATE OF DEP ARTURE:OCT 20, 2004B/L NO.:HJSHB142323PORT OF LOADING:NANJINGDESTINATION:LONDONB/L No.099003制全套议付单据1. Shipp er I nsert Name, Address and

35、 PhoneCHUAWEI (JIANGSU) GLOVES CO.,LTD.Sha nghai In ternatio nal Trade Cen ter 2201 Yan An Road(W),SHANGHAI 200336TEL:+86 21 6278 9099FAX:+86 21 6278 9569中远集装箱运输有限公司COSCO CONTAINER LINES2. Con sig nee In sert Name, Address and PhoneTO THE ORDER JAMES BROWN&SONS.#304-310 JaJa Street, Toro nto,Ca

36、nada TEL:(1)7709910,FAX:(1)7701100TLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGINALP ort-to-Port or Comb ined TransportBILL OF LADING3. Notify Party Insert Name, Address and Phone(It is agreed that no res pon sibility shall attsch to the Carrier or his age nts for failure to no tify)JAMES BROWN&

37、;SONS.#304-310 JaJa Street, Toro nto,Ca nadaTEL:(1)7709910,FAX:(1)7701100receivedin external apparent good order and condition exceptother-Wise no ted. The total n umber of p ackages or un ites stuffed in container, the descri ption of the goods and the weights show n in this Bill of Lading are furn

38、ished by the Merchants, and which the carrier hasastheno4. Comb ined Transport *Pre - carriage by5. Comb ined Transport*Place of Receipt6. Ocean Vessel Voy. No.CMA CGM V .26GW7. Port of Load ingSHANGHAI PORTreas on able means of check ing and is not a part of this Bill of Lad ing con tract. The carr

39、ier has Issued the n umber of Bills of Ladi ng stated below, all of this tenor surre ndered and and where upon Mercha nts agreeand date, One of the original Bills of Lading must be endorsed or signed against the delivery of the shi pm ent any other original Bills of Lading shall be void. The to be b

40、ound by the terms and conditions of this Bill of8. Port of DischargeMONTREAL9. Comb ined Transport *Place of DeliveryLad ing as if each had person ally sig ned this Bill of Ladi ng.SEE clause 4 on the back of this Bill of Lad ing (Terms con ti nued on the back hereof, p lease read carefully).*Appl i

41、cable On ly When Docume nt Used as a Comb in ed Transp ort Bill of Lad in g.Marks & Nos.Co ntain er / Seal No.N/MNo. of Containers or P ackages88 CTNSDescri ption of Goods (If Dangerous Goods, See Clause 20)1521ALatex Full Coated Cotton Wove n, Kn it Wrist Liner2954CPVC Di pped Gloves, I nterloc

42、k Li ner, Rough Chip Fini sh, Gaun tletDescri ption of Contents for ShipperGross Weight Kgs1665.00KGS2430.00KGSMeasureme nt10.80M313.4M3's Use Only (Not part of This B/L Con tract)10. Total Number of containers an d/or p ackages (in words) Subject to Clause 7 Limitati onEIGHTEY EIGHTCARTONS ONL

43、Y11. Freight & ChargesDeclared Value ChargeEx. Rate:Reve nue TonsRatePerPre paid atPayable atTotal Prep aidNo. of Origi nal B( s)/LTHREEPrep aidCollectPlace and date of issueSHANGHAI PORTNOV.25,2003Sig ned for the Carrier, COSCO CONTAINER LINESLADEN ON BOARD THE VESSELDATE NOV.25,2003 by21楚为(江苏)

44、手套有限公司CHUAWEI (JIANGSU)GLOVES CO.,LTD.1810,Sha nghai In ternatio nal Trade Center 2201 Yan An Road(W),SHANGHAI 200336出口专用I东税外票准字(1998)099号INVOICE 发票致TO：销售号Sales No.发票号码JS03225JAMES BROWN&SONS.Invoice No.#304-310 JaJa Street,日期NOV.25，2003Toronto ,Ca nadaDateTEL:(1)7709910,FAX:(1)7701100合同号F01LCB0

45、512/Contract No.起运港SHANGHAI，CHINAport of dep arture目的港MONTREALport of destination单价Unit P rice总价Amount数量，单位Quantities唛头及号数Marks&Nu mbers品名Descri ptionsFOB SHANGHAIN/MSTYLE : 1521A1000 DOZUSD4.47USD4470.0029Latex Full Coated CottonWove n, Kn it Wrist LinerSTYLE : 2954C1200DOZUSD6.70USD8040.00PVC

46、Dipped Gloves,In terlockL iner, Rough Chi p Fin ish, Gau ntletTotal:2200DOZUSD12510.00SAY TOTAL : U.S.DOLLARS TWELVE THOUSAND FIVE HUNDRED AND TEN ONLY楚为(江苏)手套有限公司CHUAWEI (JIANGSU)GLOVES CO.,LTD.2810,Sha nghai In ternatio nal Trade Center 2201 Yan An Road(W),SHANGHAI 200336P A C K I N G L I S T 装箱单致

47、To:JAMES BROWN &SONS.#304-310 JaJa Street,Toron to,Ca nadaTEL:(1)7709910,FAX:(1)7701100发票号码Invoice No. 日期DateJS03225NOV.25 , 2003唛头及编码品名MarksDescri ption合同号Contract No.F01LCB05127数量毛重净重体积(CTN )(KGS )(KGS )(CBM )STYLE : 1521AN/MLatex Full Coated Cotton Wove n, Kn it Wrist401665158310.80LinerSTYLE

48、 : 2954CPVC Dipped Gloves, I nterlockL in er, Rough Chi pFini sh, Gaun tlet482430182713.40TOTAL :ORIGINAL1. Goods con sig ned from (Ex po rter's bus in ess n ame, address, coun try)CHUAWEI (JIANGSU) GLOVES CO.,LTD.2810,Shanghai International Trade Center 2201 Yan AnRoad(W),SHANGHAI 200336Refere

49、nee No.GENERA LI ZED SYSTEM OF P REFERENCES2. Goods con sig ned to (Con sig nee's n ame, address, country)JAMES BROWN&SONS. #304-310JaJa Street, Toron to, Can adaIssued inCERTIFICATE OF ORIGIN(co un try)See Notes overleaf3 Means of transport and route (as far as known)SHIP MENT FROM SHANGHAI TO MONTREAL BY VESSEL4. For official use5. Item6. Marks and7. Number and kind of p ackages; descr ip ti on of goods8. Origin9. Gross10. Numbernum-nu mbers ofcriterio nwei