03689国际贸易结算考纲

1、高纲 1085江苏省高等教育自学考试大纲03689国际贸易结算南京航空航天大学编江苏省高等教育自学考试委员会办公室、课程性质“国际贸易结算” 课程是江苏省高等教育自学考试商务英语专业的必考课程， 是一门培养学生切实掌握国际贸易结算的基本知识、 基本实务和必要理论， 达到融会贯通和学以致用的实践性专业课程。、有关说明一、本课程使用的教材和学习方法本课程使用的教材为国际贸易结算与融资 （第二版），程祖伟、韩玉军编著，中国人民大学出版社， 2004 年。考生在学习时除了应注意复习书中基础知识， 还应关注相关贸易结算单据的填制的实际技能的培养与训练。要能做到根据实际要求填制好相关单据。二、课程的试卷题

2、型结构及难易度1、考试形式是笔试，试卷分两个部分。试卷满分100 分， 60 分为及格。第一部分：客观题单项选择题，占20%，共 20 题，每题1 分多项选择题，占20%，共 10 题，每题2 分第二部分：主观题单据填制，占60%，共 2 题，每题 30 分要求考生根据实例，正确填写相关单据。根据题目要求采用中文或者英文填写。2、试卷按照识记、 领会、应用三个认知层次命制试题。各层次所占比例识记25%，领会 15%，应用 60%3、试卷难易程度大致可分为“容易、中等偏易、中等偏难、难”。根据课程特点，不同难易程度试题所占的分数比例大致依次为易占30 分，中等偏易40 分，中等偏难20 分，难1

3、0 分。三、考核重点及难点1、各章的重难点分布如下：第一章国际结算概述1）国际结算的概念，分类2）当前国际结算业务的特点3）外汇制度与清算制度4）历史上的国际结算制度5）国际汇兑的概念、分类第二章 国际贸易结算中的票据1）有价证券权利转让的性质2）票据的基本原理、基本功能、主要当事人及各种持票人概念3）票据的法律系统4）汇票的定义、基本形式要项及必要记载项目5）出票人常在汇票上作的其他附加记载6）有关汇票的票据行为7）汇票融资8）本票的定义、分类、与汇票的区别9）支票的定义、分类、效期、拒付与止付，与汇票的区别10）汇票、支票、本票的基本功能的综合比较及单据填制。第三章 国际贸易结算中的商业单

4、据1）单据的概念、作用及必要性分类(2）基本商业发票的作用、种类、内容3）附属性商业发票、官方发票的类别4）海运提单与非转让海运单、联合运输单据和联合运输提单、其他运输单据、运输保险单据、其他附属单据的相关内容及单据填制。第四章国际贸易结算的方式1）国际贸易结算的支付手段和方式2）汇款、托收、信用证支付方式、银行保函及备用信用证的相关内容及单据填制3）国际支付方式的选择与综合运用第五章国际信贷原理1）货币时间价值的内容、意义2）复利、年金的计算3）对未来事项的估计、风险的定义、种类、评估、预防与补救第六章 国际贸易信贷融资实务1）国际贸易信贷的概念、功能，国际贸易信贷的官方专业银行和非银行金融

5、机构2）国际贸易短期信贷、中长期信贷、出口信用保险的相关内容第七章新型的国际贸易结算融资服务业务保付代理、包买票据的相关内容2、试卷中命题内容的分布上，兼顾考核的覆盖面和课程重点，力求点面结合。题型示例如下：一、单项选择题（每题1 分，共 20 分）解题要求： 在下列每小题的四个备选答案中选择一个正确的答案，选择完毕后， 将所有答案填写到后面的答题表中。范例：在集装箱提单上常见的“FCL ”表示（A ）A. 箱内货物属于同一货主B. 箱内货物不是同一货主C.承运人堆放集装箱但不办理集装箱装拆业务D. 承运人办理集装箱货物装拆业务二、多项选择题（每题2 分，共 20 分）解题要求： 在下列每小题

6、的五个备选答案中选择正确的答案，选择完毕后， 将所有答案填写到后面的答题表中。范例：根据货物损失程度，海损中的部分海损包含（DE ）A. 实际全损B. 部分全损C.推定全损D. 共同海损E.单独海损三、填制单据（30 分）解题要求： 根据下述给出的条件填写开证申请书，范例：相关资料：要求格式清楚、 条款明确、 内容完整。DATE: MAY 25, 2004THE BUYER: EAST AGENT COMPANYADDRESS: ROOM 2401,WORDTRADE MANSTION, SANHUAN ROAD， BEIJING,47# P. R. CHINATHE SELLER: LPG

7、INTERNATION CORPORATIONADDRESS: 333 BARRON BLVD. , INGLESIDE , ILLINOIS ( UNITED STATES )NAME OF COMMODITY: MENSDENIM UTILITY SHORTSPECIFICATIONS: COLOR: MEDDEST SANDBLASFABRIC CONTENT: 100% COTTONQUANTITY: 2000 CARTONPRICE TERM: FOB NEW YORKUSD 285/ CARTONTOTAL AMOUNT: USD570,000.00COUNTRY OF ORIGI

8、N AND MANUFACTURERS: UNITED STATES OF AMERICA, VICTORY FACTORYPARTIAL SHIPMENT AND TRANSSHIPMENT ARE PROHIBITTED SHIPPING MARK: STNO.1,UPTIME OF SHIPMENT: BEFORE JULY 15,2004PLACE AND DATE OF EXPIRY: CHINA, JULY 30,2004PORT OF SHIPMENT: NEW YORKPORT OF DESTINATION: XINGANG PORT, TIANJING OF CHINAINS

9、URANCE: TO BE COVERED BY BUYER.PAYMENT: BY IRREVOCABLE FREELY NEGOTIABLE L/C AGAINST SIGHT DRAFTS FOR 100PCT OFINVOICE VALUE DRAWN ON ISSUE BANK AND THE DOCUMENTS DETAILED HEREUNDER.DOCUMETNS:(1)INVOICES IN TRIPLICATE(2)PACKING LIST IN TRIPLICATE(3)FULL SET OF CLEAN ON BOARD BILL OF LADINGS MADE OUT

10、 TO ORDER AND BLANK ENDORSEDNOTIFYING THE APPLICANT WITH FULL NAME AND ADDRESS MARKED FREIGHT COLLECT.(4)CERTIFICATE OF ORIGIN IN DUPLICATE ISSUED BY MANUFACTURER(5) BENEFICIARYS CERTIFIED COPYOF FAX TO THEAPPLICANTWITHIN 1 DAYAFTERSHIPMENT ADVISING GOODS NAME OF VESSEL, INVOICE VALUE,DATEF OFSHIPME

11、NT, QUANTITY AND WEIGHT.OTHER TERMS AND CONDITIONS:(1)L/C TO BE ISSUED BY TELETRANSMISSION.(2)THE BUYER SHALL BEAR ALL BANKING CHARGES INCURRED INSIDE THE ISSUING BANK.(3)ALL DOCUMENTS MUST BE MAILED IN ONE LOT TO THE ISSUING BANK BY COURIER SERVICE.(4)PRESENTATION PERIOD:WITHIN 21 DAYS AFTER THE DA

12、TE OF SHIPMENT.题目：使用英文根据题目内容完成信用证申请书的填制TO:IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONDATE: issuebyairmail WithbriefadvicebyCredit NO.teletransmissionissue by express deliveryDate and place of expiry Issuebyteletransmission(whichshallbetheoperative instrument)ApplicantAdvising BankParital shipmentsTra

13、nshipmentallowednot allowed allowed not allowedLoading on board/dispatch/taking in charge at/fromnot later thanFor transportation to：FOBCFR CIFor other termsDocuments required: (marked with X)1.() Signed commercial invoice inContract No.Beneficiary (Full name and address)AmountCredit available withB

14、y sightpayment acceptancenegotiationdeferred payment atagainst the documents detailed hereinandbeneficiarysdraft(s)for% of invoicevalue atsightdrawn oncopiesindicatingL/C No.and2.() Full set of clean on board Bills of Lading made out to order and blank endorsed, marked freight tocollect /Prepaidindi

15、cating freight amount and consigned to() Airwaybills/cargoreceipt/copyofrailwaybillsissued“freight tocollect/Prepaidindicating freight amount and consigned to3.() Insurance Policy/Certificate incopies for% of the invoice value showing claims payable inin currency of the draft,blank endorsed, coverin

16、g4.() Packing List/Weight Memo incopies indicating quantity, gross and weights of each package.5.() Certificate of Quantity/Weight incopies issued by6.() Certificate of Quality incopies issued by manufacturer/7.() Certificate of Origin incopies issued by8.() Beneficiaryscertifiedcopy of fax/ telexdi

17、spatchedtothe applicantadvising L/C No., name of vessel, date of shipment, name, quantity, weight and value of goods.Other documents, if anyDescription of goods:Additional instructions:1.() All banking charges outside the opening bank are for beneficiarysaccount.2.() Documents must be presented withindays after date of issuance of the transport documents butwithin the validity of this credit.3.() Third party