国际结算实验报告

1、实 验 报 告实 验 报 告国际结算20092010 学年第 二 学期学院（部）指导教师管理 学 院XX班级代号XXX姓名/学号XXXX同组人无提交时间成绩评定一、实验项目名称：1、信用证跟单汇票填制2、商业发票填制二、实验目的：1、熟悉信用证的内容，掌握信用证的办理程序。2、熟练掌握根据信用证填制汇票和商业发票的方法。三、实验环境：操作系统：windowsXP应用软件：外贸单证教学系统四、实验时间：1、20105 10 日2、20105 31 日五、实验目的和要求：程序和信用证项下跟单汇票、商业单据的制作。要求学生在了解信用证业务办理程序的基础上进行模拟操作，完成信用证修改、跟单汇票和商业发

2、票的填制等项目。培养学生的思维能力和动手实践能力。际问题的能力。通过本实验课程的学习，使学生达到以下基本要求：掌握信用证、汇票、单据的基本内容；掌握信用证业务的办理程序及当事人的责任。掌握根据销售合同审核信用证的方法和注意事项。掌握信用证项下跟单汇票、商业发票和运输单据的制作方法。六、实验内容：1、信用证跟单汇票填制实验内容及要求程序，跟单汇票的性质、内容及制作方法。题目要求和说明题目要求和说明题目名称基本要求下载模板相关说明汇票的填制根据下列信息出具汇票。0906_汇票 04.doc已知发票金额为$738000.00，发票号码为 81609D3030。来证有关内容如下：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实验结果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、商业发票的填制实验内容及要求握正确的制单方法，填制出合格的单据，以确保顺利结汇。

7、题目要求和说明题目要求和说明题目名称题目名称制商业发票基本要求根据合同、信用证及下述提供资料，制作商业发票，要求格式清楚、内容完整。下载模板0901_08.doc相关说明2003 6 2 日，大连工艺进出口公司填制编号为2003AC031 的商业发票。N/M参考文件售货确认书售 货 确 认 书SALES CONFIRMATION买方：电传/传真：BUYERS：BELLAFLORTELEX/FAX：0732-306-075地址：买方订单号：ADDRESS：BUYERS ORDER：卖方：大连工艺品进出口公司SELLERS：DALIAN ARTS&CRAFTS IMPORT & EXPORT CO

8、RP地址：ADDRESS：NO. 23 FUGUI STR. DALIAN, CHINA兹经买卖双方同意，成交下列商品，订立条款如下：日期：DATE：2003-05-09电传/传真：TELEX/FAX：编号：No. 205001The undersigned buyers and sellers have agreed to close the following transactions according to the terms and conditions stipulated below:品名及规格单价数量金额及术语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数量及总值均允许增减%。With 10 percent more or less both in the amount and quantity of the S/C allowed.总金额：Total Value：U.S.DOLLAR TWENTY TWO THOUSAND FIVE HUNDRED NINE AND CENTS FORTY.包装：PACKING：IN CARTON 3保险：INSURANCE：BY SELLER, FOR THE INVOICE VALUE PLUS 10PCT, AGAINST ALL RISKS AND WA

12、R & S.R.C.C. RISKS.装运时间：TIME OF SHIPMENT: JUNE. 1, 2003装运港和目的港：PORT OF LOADING & DESTINATION: ANY PORT OF CHINA TO VIENNA付款：PAYMENT:L/C SIGHT, ARRIVED THE SELLER BEFORE MAY 15TH,2003.一般条款：请参看本合同背面唛头：GENERAL TERMS AND CONDITIONS: (Pleasesee overleaf)SHIPPING MARKS买方签字：卖方签字：THE SIGNATUREOF BUYERSTHE S

13、IGNATURE OF SELLERS发票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商业发票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