外贸单证实务与实训参考答案

项目一认识外贸单证工作任务一：初识外贸单证任务实训参考答案1.一.知识巩固1.外贸制单的基本要求是什么？2.答：各种进出口单证，原则上应该做到：“正确、完整、及时、简洁、清晰。”制单要求中最首要的是“正确”，正确应包括哪些具体要求？2.3.答：“正确”至少包括两个方面的内容：一方面是要求各种单据必须做到“相符”，即单证相符、单单相符、单货相符；另一方面则要求各种单据必须符合有关国际惯例和进口国的有关法令和规定。3.单据“三相符”的要求是指什么？为什么“单证相符”占首要地位？答：三相符是指单证相符、单单相符、单货相符。从“严格相符”的要求来看，“单证相符”占首要地位。因为“单单相符”是以“单证相符”为前提的，离开了这个前提，单单之间即使相符，也会遭到银行的拒付。至于“单货相符”这主要是指单据的内容应该与实际的交货相符，亦即与合同相符。这里，单货相符也必须要具备“单证相符”的前提和条件。因为信用证虽然体现了合同的内容,但对银行来说，信用证是一个独立的文件，它既不依附于合同，也不管实际交货是否与单据的论述相一致。因此，当信用证的某一方面与合同不符，而且未作修改时，缮制出口单据应以信用证的规定为准。所以，从安全收汇的角度来说，结汇单据必须首先注意处理好单证是否相符的问题。进出口单证工作的内容包括哪些？答：出口单证工作主要有审证、制单、审单、交单、归档五个方面，它贯穿于出口贸易合同履行的整个过程。其基本要求是：做到单证一致、单单一致、单同一致、单货一致。四个一致是相互独立、互为依存的关系，在审证、制单、审单、交单和归档的具体工作中，要合理把握；进口单证工作的主要内容有开证、制单、审单、和归档四个方面。审单方法主要有哪几种？审单方法通常有纵向法、横向法、和纵横交错法三种。纵向法是对照信用证、合同条款逐条逐字审核。横向法是以发票为依据，审核相同栏目的内容是否一致。纵横交错法是上述两种方法的综合运用。应该指出，审单的手段应不断更新，要善于利用现代计算机技术来提高审单的准确性和效率任务二梳理进出口交易程序任务实训参考答案：一.知识巩固（_）不定项选择：1.B2.BD3.ABCD4.BCD5.D6.C7.A8.D9.C10.D（二）案例分析：答：接受无效。因为付款时间发生变更，为实质性变更发盘条件。答：据《UCP600》规定，保险单签发日期不应晚于货物的装运日期。（三）简答：略任务三熟悉国际贸易结算方式任务实训参考答案：一.知识巩固（一）单项选择题1-5BCAAB6-10CCBBD1.（二）多项选择题1.BCD2.ABCD3.ABCD4.AB5.BCD6.ABCD7.BCD8.ACD9.ACD10.ABC（三）简答题：略项目二信用证释读与操作任务一信用证释读任务实训参考答案%1.知识巩固（一）单项选择题1-5CCCDA6-10CBCDD（二）案例分析答：简电通知不是有效的信用证文件，需待对方开来有效的信用证文件方能参照发货。%1.能力实训阅读并翻译该信用证（略）该证其他条件（AdditionalConditions）规定内容较多，请正确理解。（略）找出本证的交单截止日、交单地点、交单期。2012122121天请找出表明本信用证为可转让信用证的相关条款。40A项目47A第五条表明该信用证由交通银行转让任务二审核与修改信用证任务实训参考答案%1.知识巩固（一）单项选择题1-5CCDCA6-10AAABC（三）案例分析答:该信用证并未得到有效的修改。有效的修改应以收到开证行开来的修改通知书为准,开证申请人单方面同意修改无效。%1.能力实训经过审核，发现该信用证存在以下不符点：到期地点错误，应为受益人所在国到期。开证申请人和受益人名称地址错误，互相颠倒。41400.00美元分批装运规定错误，应为不允许转运规定错误，应为不允许装运港规定错误，应为青岛THERMOS4400PCSCFR,CIF需要的单据中应删除保险单，CFR条件下卖方无需投保。2DAYS15DAYS.任务三申请开证操作任务实训参考答案一.知识巩固（一）单项选择题：1-5AADDB（二）判断是非：1-5VXVVX6-10XVXVV二.能力实训填制开证申请书TO：BANKOFCHINA

IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONDate:APR1,2012Beneficiary(fullnameandaddress)HANTAISTEELCORP.NO.203LIDIAHOTELOFFICE1546-49,DONG-GU,BUSAN,KOREA

L/CNo.Ex-CardNo.ContractNo.DateandplaceofexpiryofthecreditNOTLATERTHANAUG15,2012INKOREAPartialshipments()Allowed(X)notallowed

Transshipment()Allowed(X)notallowed

()Issuebyairmail()Withbriefadvicebyteletransmission()Issuebyexpressdelivery(X)Issuebyteletransmission(whichshallbetheoperativeinstrument)Loadingonboard/dispatch/takinginchargeat/fromBUSAN,KOREANotlaterthanJULY15,2012FortransportationtoXINGANG,TIANJINDescriptionofgoods:COLDROLLEDSTEELSHEETINCOILSPECIFICATIONS:JISG3141SPCC-SDSIZE:0.70MMX1200MMXC;QUANTITY:USD210.00/MTCOUNTRYOFORIGINANDMANUFACTURERS:REPUBLICOFKOREA,VICTORYFACTORY

Amount(bothinfiguresandwords)USD12600.00SAYUSDOLLARSTWELVETHOUSANDSIXHUNDREDONLY.Creditavailablewith()bysightpayment()byacceptance(X)bynegotiation()bydeferredpaymentatagainstthedocumentsdetailedherein(X)andbeneficiary'sdraftfor100%oftheinvoicevalueatSIGHTonISSUINGBANKFOB()CFR()CIF()orothertermsDocumentrequired(markedwith)(X)SignedCommercialInvoicein3copiesindicationL/CNo.andContractNo.(X)FullsetofcleanonboardoceanBillsofLadingmadeoutTOORDERand(X)blankendorsed,markedfreight(X)tocollect/()prepaidandnotifyAPPLICANT()AirWaybillsshowing"freight()tocollect/()prepaidindicatingfreightandconsignedto()Memorandumissuedbyconsignedto()InsurancePolicy/Certificatein1copiesfor110valueshowing %oftheinvoiceclaimspayableinChinaincurrencyoftheed,covering()OceanMarine blankendorsTransportation/()Air Transportation/()OverLandTransportation/()AllRisks,WarRisks.(X)PackingListin3copies()CertificateofQuantity/Weightin2copiesissuedrveyoratloadingport,indicatingtheactualsurveyedofshippedgoodsas well asthepackingcondition.

anindependentsuquantity/weight()Certificate

ofQualityin1 copiesissued

()manufacturer

/()publicrecognized surveyor/9.(X)Beneficiary'

scertified

copyofFAXdispatched totheaccountees

withdaysaftershipmentadvisingight (X)nameofvessel /(X) date,quantity,andvalueofshipment.10.()Beneficiary'sCertificate certifyingthat extracopies ofthedocumentshave beendispatchedaccording tothecontractterms.11.()ShippingorCo'sCertificateattestingthatthecarryingbyaccounteevessel ischartbooked ortheirshippingagents:documents,iferedX)OtherOF ORIGININTWOFOLDS.Additionalinstructions:1.(X)Allbankingchargesoutsidetheopeningbankareforbeneficiary'saccount.2.(X)Documentsmustbepresentedwithin10daysafter thedateofissuanceofthetransportdocumentsbutwithin thevalidityof thiscredit.3.( )Thirdpartyasarenotacceptable.

shipperisnot

acceptable.Short

Form/BlankBackB/L4.()Bothquantity5.( )prepaidfreightesentationoforiginaloritsagent.6.(X)Alldocuments()Otherterms,

andamount10% moreorlessare allowed.drawninexcess ofL/Camountis acceptableagainstprchargesvoucher issuedbyShipping /Airline/tobeforwardedinonecover,ifany: unlessotherwisestatedaboveALLDOCUMENTSAdvisingbank:

BEMAILEDINONELOTTO THEISSUINGBANKBYCOURIERSERVICE.AccountNo,:XXXXXXXXXXXXTransactedby:RONGXIANGMETALPRODUCTSCO.,LTDNO.529,QIJIANGROAD,TIANJIN,CHINA李飞(Applicant:name,signatureofauthorizedperson)项目三缮制结汇单据任务一缮制商业单据任务实训参考答案%1.知识巩固（-）单项选择题：1-5CACDD1.（二）多项选择题1.ABCD2.ABD3.BD4.AD5.AB（三）案例分析：答；拒付理由不成立。根据《UCP600》规定：商业发票无需签署。答：银行拒付的原因是单证不符，商业发票的金额高于信用证的总金额。%1.能力实训实训项目：缮制发票和装箱单COMMERCIALINVOICEISSUERHONGTAI

IMP.&EXP.LTD

INVOICENO.

DATE

DEC.28,2010117TTAISHANROAD,CONSIGNEE

QINGDAO,CHINA

L/C0NO.1571111021916S/CNO.

DATENOV.29,DATEE.THAIROONGLTD,PART 22-24MAHAESAKROAD,BANGKOK,THAILAND

DEC.1,2010FROMQINGDAO CHINA BANGKOK,THAILANDTMARKSMARKSDESCRIPTIONOFGOODSQTYUNITPRICEAMOUNTSAYUSDOLLARSSIXTYFIVETHOUSANDONEHUANDREDSEVENTYFIVEANDCENTSFORTYTWOONLY.FREIGHTFEE:USD60.00INSURANCEFEE:USD50.FOBVALUE:USD65065.42SILKFORREADYMADEGARMENTSINDUSTRYHONGTAITEXTILESIMP&EXPCO.LTD林阳（签名盖章）RAWSILKCIFBANGKOKCTR29/315A1222.53KGSUSD35.20/KG USD43033.06BANGKOK29/316A606.64KGSUSD36.50/KG USD22142.36NO.1-60TOTAL1829.17KGSUSD65175.42ISSUERISSUERPACKINGLISTINVOICENO.DATEHONGTAITEXTILESIMP.&EXP.CO.,LTD117TAISHANROAD,QINGDAO,CHINACONSIGNEEE.THAIROONGLTD,PART22-24MAHAESAKROAD,BANGKOK,THAILANDRS10100157SHIPPINGMARKS:CTRBANGKOKNO1-60DEC.28,2010FROMQINGDAO,CHINADESCRIPTIONOFGOODSRAWSILKTOBANGKOKTHAILANDQTYPACKAGESG.W.N.W.MEAS29/315A29/316AMnifin1222.53KGS 40CTNS1335.62KGS606.64KGS 20CTNS669.48KGS1222.53KGS4.01CBM606.64KGS2.01CBMTOTAL1829.17KGS60CTNS2005.10KGS1829.17KGS6.02CBMTOTALQTY:1829.17KGSPACKAGES:60CTNSG.W.:2005.10KGSMEAS:6.02CBMSILKFORREADYMADEGARMENTSINDUSTRYHONGTAITEXTILESIMP&EXPCO.LTD林阳（签名盖章）任务二缮制运输单据任务实训参考答案一.知识巩固（一）单项选择题：1-5BBBAC6-11CBABAB（二）多项选择题：1.ABCD2.AB3.ABCD4.BCD5.ABCDABCD7.BCD8.AB9.ABCD（三）翻译下列句子：的地通知ABC公司。不接受显示发票金额、单价、贸易术语、合同号、信用证号的提单3份清洁己装船海运提单，注明“运费预付”做成“凭指示”抬头，凭我方指示背书，显示“BLUEBIRDTRADINGCOMPANY”为被通知人，不接受简氏提单，提单上要说明货物用集装箱装运，显示集装箱号。二.能力实训实训项目：缮制提单ShipperSHANGHAIABCIMPORTANDERPORTCORP.Consignee:TOORDEROFSHIPPERNotifyPartyOVERSEASTRADINGCOMPANYSINGAPORESECTION#03-12SULTANPLAZA,SINGAPOREPre-carriageby PlaceofReceipt

B/LNO.:CSA-2056中国远洋运输总公司CHINAOCEANSHIPPINGCO.CombinedTransportBILLOFLADINGReceivedinexternalapparentgoodorderandconditionexceptasotherwisenoted.totalnumberofpackagesorunitsstuffedinthecontainer,thedescriptionofgoods,theweightsshowninthisB/LareOceanVesselVoyOceanVesselVoyPortofLoadingfurnishedbythemerchants,andwhichtheHUANGHEV133 SHANGHAIPortofDischarge PlaceofDeliverycarrierhasnoreasonablemeansofcheckingandisnotapartofthisB/Lcontract.SINGAPOREMarks&NosORIGINALNoofcontainersor KindofPackages; GrossWeightMeasurementContainerSealPkgsDescriptionofGoods(KGS)No.OTC2600CARTONS“CHANGHONG”BRAND39000KGS686.4CBMSCW-71023COLORTELEVISIONSETSINGAPORENO.1-2600FREIGHTPREPAIDTOSINGAPORETotalNumberofContainersorPackages(InWords)SAYTWOTHOUSANDSIXHUNDREDCARTONSONLY.FREIGHT&CHARGES RevenueTons RatePerPrepaidCollectEx.RatePrepaidatPayableatPlaceandDateofIssueTotalFreightNo.ofOriginalB(S)/LAPR26,2009,SHANGHAISignedfortheCarrierTHREECHINAOCEANSHIPPINGCO.LADENONBOARDTHEVESSELASCARRIERDateAPR26,2009by任务三缮制保险单据任务实训参考答案一.知识巩固（一）单项选择题1-5CBBAD（二）翻译下列保险条款（1）保险单或保险凭证一式两份，开给开证申请人，投保协会货物一切险和战争险,仓至仓至最终目的地绍恩多夫，按照至少发票金额的110%投保，注明保险费已付，显示如有索赔，地点在德国，注明在德国的理赔解决机构。(2)120%11包装破损险。注明如有索赔，在泰国赔偿。(%1) 案例分析答：拒付理由成立。根据《UCP600》规定：信用证项下保险单的投保金额至少应为发票金额的110%,此案中投保金额不足，造成单证不符，因此银行拒付是有道理的。实训项目：缮制保险单实训项目：缮制保险单中保财产保险有限公司ThePeople'sInsurance(Property)CompanyofChina,Ltd发票号码InvoiceNo.MIE201156L/CNO.:YS1234保险单号次PolicyNo.海洋货物运输保险单MARINECARGOTRANSPORTATIONINSURANCEPOLICY被保险人(Insured): CHINAMACHINERYIMP.&EXP.CO.,NINGBOBRANCH中保财产保险有限公司(以下简称本公司)根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所栽条款与下列特别条款承保下列货物运输!呆险，特签发本保险单。ThispolicyofInsurancewitnessesthatthePeople'sInsurance(Property)CompanyofChina,Ltd.(hereinaftercalled"TheCompany"),attherequestoftheInsuredandinconsiderationoftheagreedpremiumpaidbytheInsured,undertakestoinsuretheundermentionedgoodsintransportationsubjecttoconditionsofthePolicyaspertheClausesprintedoverleafandotherspecialclausesattachedhereon.保险货物项目DescriptionsofGoodsPackingUnitQuantity400WOODENCASES保险金额AmountInsuredBUTTERFLYSEWINGMACHINESUSD20240承保险别(Conditions)COVERINGALLRISKSANDWARRISK货物标记(MarksofGoods)N/M总保险金额：总保险金额：TotalSAYUSDOLLARSTWENTYTHOUSANDTWOHUNDREDFORTYONLY.Amoun保费Premium载运输工具PerconveyanceS.SHONGZHENV.65开航日期Sig.onorabtJULY15,2010起运港Form NINGBO,CHINA 目的港ToLONDON,ENGLAND所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有2份正本)及有关文件。如一份正本巳用于索赔，其余正本则自动失效。IntheeventoflossordamagewhichmayresultinacclaimunderthisPolicy,immediatenoticemustIntheeventoflossordamagewhichmayresultinacclaimunderthisPolicy,immediatenoticemustbegiventotheCompany'sAgentasmentionedhereunder.Claims,ifany,oneoftheOriginalPolicywhichhasbeenissuedinTWOoriginal(s)togetherwiththerelevantdocumentsshallbesurrenderedtotheCompany.IfoneoftheOriginalPolicyhasbeenaccomplished,theotherstobevoid.赔款偿付地点 LONDONINUSDClaimpayableat日期(Date)JULY14,2010 在at地址：Address：中保财产保险有限公司（盖章）任务四缮制官方单据任务实训参考答案一.知识巩固（一） 单项选择题：1-5ADBAB6-8BCC（二）多项选择题1.ABCD2.ADE3.ABCD4.ABC5.ABC（三）翻译下列英文条款：签证。A一份正本一份副本，证明中国为货物的原产国。二.能力实训实训项目：缮制一般原产地证Exporter(fullnameandaddress) CERTIFICATENO.:CCIPT094910022HONGTAITEXTILESIMP.&EXP.CO.,LTDTAISHANROAD,QINGDAO,CHINAConsignee(fullname,address,country)E.THAIR00NGLTD,PART22-24MAHAESAKROAD,BANGKOK,THAILANDMeansoftransportandrouteFROMQINGDAO,CHINATOBANGKOKBYVESSEL

CERTIFICATEOFORIGINOFTHEPEOPLE'SREPUBLICOFCHINAForcertifyingauthorityonly3.Country/regionofdestinationTHAILAND3.Country/regionofdestinationTHAILAND6.Marksand6.Marksand7.Numberandkindofpackages8.H.S.Code9.Quantity10.NumberanddatenumbersCTRBANGKOKN01-60ofinvoicesdescriptionofgoods;2005.10KGSNO.:RS1010015760（SIXTY）CARTONSOF50020011DATE:DEC28,2010RAWSILKSILKFORREADYMADEGARMENTSINDUSTRY11.Declarationbytheexporter 12.CertificationTheundersignedherebydeclaresthatthe Itisherebycertifiedthatthedeclarationabovedetailsandstatementarecorrect;that bytheexporteriscorrectallthegoodswereproducedinChinaandthattheycomplywiththeRulesofOriginofthe青岛贸促会（公章）People'sRepublicofChina.HONGTAITEXTILESIMP.&EXP.CO.,LTD（公司章）QINGDAO,DEC30,2010张勇（签名）QINGDAO,DEC29,2010,林旭（签名）Placeanddate,signatureandstampofcertifyingPlaceanddate,signatureandstampofauthorityauthorizedsignatory项目任务五缮制附属单据任务实训参考答案知识巩固（一）翻译下列句子：48小时内传真给了开证申请人的受益人证明。证明在单据中。—.能力实训GUANGYUANGARDENPRODUCTSIMP.ANDEXP.CO.,LTD.27XINJIANROAD,TAIYUAN,CHINACERTIFICATEDATE:FEB13,2013GUANGYUANGARDENPRODUCTSIMP.ANDEXP.CO.,LTD.27XINJIANROAD,TAIYUAN,CHINACERTIFICATEDATE:FEB13,2013PLACE:TAIYUAN,CHINATOMESSERS:LAIKIPERAGORAORPHANIDESLTD.RE:L/CNO.286/13/10016INVOICENO.:13SHGD302THEORIGIALINVOICEANDPACKINGLISTHAVEBEENDISPATCHEDTOTHEAPPLICANTBYCOURIERSERVICE2DAYSBEFORESHIPMENT.GUANGYUANGARDENPRODUCTSIMP.ANDEXP.CO.,LTD.（盖章）杨洋（手签）TO:HONGTAITEXTILESIMP.&EXP.CO.,LTD117TAISHANROAD,QINGDAO,CHINAADVICEDATE:JAN06,2011TO:HONGTAITEXTILESIMP.&EXP.CO.,LTD117TAISHANROAD,QINGDAO,CHINAADVICEDATE:JAN06,2011E.THAIROONGLTD,PARTRE:INVOICENO.:RS10100157DEARSIRS:THEGOODSUNDERL/CNO.11110219165HAVEBEENSHIPPIED.THEDETAILSAREASFOLLOWS:COMMODITY:RAWSILKPACKING:60CARTONSPORTOFLOADING:QINGDAO,CHINAPORTOFLOADING:QINGDAO,CHINAPORTOFDISCHARGE:BANGKOK,THAILANDDATEOFSHIPMENTJAN05,2011VESSEL:HANJINOTTAWAV.073EB/LNO.:DELS50939811SHIPPINGMARKS:CTRBANGKOKNO1-60SILKFORREADYMADEGARMENTSINDUSTRYHONGTAITEXTILESIMP.&EXP.CO.,LTD林阳(签名盖章)项目任务六缮制资金单据任务实训参考答案%1. 知识巩固（一）单项选择题：1-5CDBCC6-10DABBB（二）多项选择题1.CD2.AD3.ACD4.ABCD5.CD（三）翻译下列汇票条款：（1）凭受益人根据该信用证开立的即期汇票在上海汇丰银行议付有效。（2）（提供）60议付，贴现费用承兑佣金由开证申请人承担。（四）简答题：答：根据该信用证规定，议付时无需提供汇票%1. 能力实训实训项目：缮制汇票L/C70%30天支付，30%因此，汇票应准备两套。第一套汇票填制如下：No.QD1266ExchangeforUSD71400.00

DateAPR20,2012Qingdao,ChinaAt.・30DAYSAFTERSHIPMENTDATEAPR16,2012Sight oftheFRISTofexchange(SECONDofthesametenoranddatebeingunpaid)paytotheorderofBANKOFCHINA,QINGDAOBRANCHThesumofSAYUSDOLLARSSEVENTY-ONETHOUSANDFOURHUNDREDONLY.valuereceivedandchargetoaccountDrawnunder.ABNAMROBANKN・V.BRUSSELSL/CNO.23456DATEDFEB30,2012To:ABNAMROBANKN・V.,NEWYORKBR.DEFCOMPANY,QINGDAO杨珊第二套汇票填制如下：No.QD1266ExchangeforUSD30600.00

DateAPR20,2012Qingdao,ChinaAt..30DAYSAFTERSHIPMENTDATEAPR16,2012Sight oftheFRISTofexchange（SECONDofthesametenoranddatebeingunpaid）paytotheorderofBANKOFCHINA,QINGDAOBRANCHThesumofSAYUSDOLLARSTHIRTYTHOUSANDSIXHUNDREDONLY.valuereceivedandchargetoaccountDrawnunder.ABNAMROBANKN.V.BRUSSELSL/CNO.23456DATEDFEB30,2012To:ABNAMROBANKN・V.,NEWYORKBR.DEFCOMPANY,QINGDAO杨珊项目四缮制托运单证任务一缮制海运托运单任务实训参考答案%1.知识巩固（一）单项选择题1-5CACBB（二）判断题：1-5VXXVX%1.能力实训Shipper（发货人）YAGEGARMENTSIMP&EXP.CORPORATIONShipper（发货人）YAGEGARMENTSIMP&EXP.CORPORATIOND/RN.编号）291CHANGJIANGROAD,QINGDAO,SHANDONGCHINA291CHANGJIANGROAD,QINGDAO,SHANDONGCHINATEL:86AX:86onsignee（收货人）集装箱货物托运单TOORDERNotifyparty（通知人）S.W.TRADINGCO.,LTD.283WATERROADDUBAIUNITEDARABEMIRATESP.0.BOX1147TEL:+97142162500FAX:+97142162500货主留底第联Pre-carriageby（前程运输）Placeofreceipt（收货地点）Oceanvessel（船名）Voy.No.（航次）Portofloading（装货港）QINGDAOPortofdischarge（卸货港）Placeofdelivery（交货地点）Finaldestinationforthemerchant*sDUBAIContainerNo.reference（目的地）SealNo.（封志号）NosofContainersor KindofPackages;GrossMeas（集装箱号） Pkgs（箱数或件数） DescriptionofGoods Weight （立方Marks&Nos 米）TOTALNUMBEROFCONTAINERSORONETHOUSANDCARTONSONLYPACKAGES（INWORDS）FREIGHT&CHARGESRevenueTons（运费吨） Rate（率）Per（每）Prepaid（预付）CollectPREPAID X（到付）ExRatePrepaidat（预付地点）Payableat（到付地点）Placeofissue（签发地点）（兑换率）TotalprepaidNo.oforiginalB（s）/L（预付总额） （正本提单分数）THREEServiceTypeonReceivingServiceTypeonDeliveryReeferTemperature-CY,-CFS,-DOOR-CY,—CFS,-DOORRequired（冷藏温度危 Class:oF oCTYPEOFOrdinary, Reefer, Dangerous,autoGOODS（种（普通）V （冷藏）（危险品）（裸装车辆）险 Property:类）Liquid,LiveAnimal,Bulk,（液体） （活动物）（散品 IMDGCodepage:货）可否转船：YES装期：ONORBEFORETHEENDOFJUNE,2010UNNo.可否分批：NO效期：JULY5,2010金额：USD276000.00（包装种类与货名）（公斤）EASU982341s.w.1000CARTONSLADIESSKIRTS25000 44GE1003010DUBAIC/NO.1-1000制单日期：制单日期：JUNE2,2010任务二缮制航空托运书任务实训参考答案%1.知识巩固（一）单项选择题：1-5CCADB（二）1-5XX.X%1.能力实训实训项目：填制国际货运托运书国际货物托运书托运人姓名及地址托运人帐号托运人姓名及地址托运人帐号(SHIPPER'S供承运人用SHIPPER'SNAMEANDADDRESSYAGEGARMENTSIMP.&EXP.CORPORATION291CHANGJIANGROAD,YANTAI,SHANDONGCHINAACCOUNTNUMBER)FORCARRIERUSEONLY收货人姓名及地址收货人帐号(CONSIGNEE，S航班/日期航班/日期CONSIGNEE,SNAMEANDADDRESSGOODLUCKCO.,LTD.NO.123TRADESTREETP.0.BOX890TOKYO,JAPANACCOUNTNUMBER)FLIGHT/DAYFLIGHT/DAY己预留吨位（BOOKED）运费(CHARGES)FREIGHTPREPAID代理人的名称和城市(Issuingcarrier'sagentnameandcity)另请通知ALSOnotify：SAMEASCONSIGNEE始发站AIRPORTOFDEPARTURE到达站AIRPORTOFDESTINATIONQINGDAOTOKYOGOOD12YAGE118TOKYOC/N01-22托运人声明的价值(SHIPPER'SDECLAREDVALUE)保险金(AMOUNTOF 所附文(DOCUMENTSTO供运输用FORCARRIAGE供海关用FORCUSTOMSINSURANCE)ACCOMPANYAIRWAYBILL)NVDNCVNIL件数件数斤）NO.OFPACKAGS实际毛重（公运价类别计费重量（公斤） 费率RATE货物品名及数量（包括体积或尺寸ANDACTUALGROSSRATECLASSCHARGEABLE/ QUANTITYORGOODS(INCL.DIMENSIONSOFCHARGE VOLUME)WEIGHT(kg) WEIGHT(kg)MEN'SGLOVES50X35X45X1650X40X50X6V0L:1.86CBM22CTNS263.00KGQ263.00KG20.15处理情况(包括包装方式货物标志及号码等)(HANDLINGINFORMATION(INCLU.METHODOFPACKINGIDENTIFYINGMARKSANDNUMBERSETC.)托运人证实以上所填全部属实并愿意遵守承运人的一切载运章程THESHIPPERCETIFIESTHATTHEPARTICULARONTHEFACEHEREOFARECORRECTANDAGREETOTHECONDITIONSOFCARRIAGEOFTHECARRIER.托运人签字：杨朝阳 日期JUNE11,2012经手人 日期SHIPPER,SSIGNATURE

DATE AGENT DATE项目五 缮制报检单据任务实训参考答案%1.知识巩固（一）单项选择题1.C2.C3.B4.D5.A（二）简答题：出入境报检的程序是怎样的？报检时间、地点是怎样规定的？答：入境列入法定检验产品目录的商品报检时，报检单位应填写《入境货物报检单》，并提供外贸合同、发票、提（运）单、装箱单等有关单证在规定的报检时间内向检验检疫局申请。出境货物应在出口报关或装运前七天，由报检单位填写《出境货物报检单》，并同时提供下列单证：对外贸易合同、销售确认书或订单、信用证或有关函电（非信用证结汇的应在报检单上注明结汇方式）、发票及装箱单等向检验检疫局申请检验。出入境货物报检后，经检验检疫合格，检验检疫机构将出具《出境货物通关单》或《入境货物通关单》，作为海关通关的单证之一；对在产地报检的出境货物，检验检疫机构出具《出境货物换证凭单》，由报关地检验检疫机构换发《出境货物通关单》；检验检疫不合格的，出具《出境货物不合格通知单》。%1.能力实训缮制出境货物报检单

中华人民共和国出入境检验检疫出境货物报检单报检单位登记号：2011457969联系人：孙阳报检单位登记号：2011457969联系人：孙阳电话：1379120XXXX报检日期：MAY25,2012发货人（中文）山东宏康外贸有限公司（外文）SHANDONGHONGKANGFOREIGNTRADECO.LTD（中文）******收货人（外文）ABCINTERNATIONALBUSINESSGROUPCORP.合同号DS2012SC205信用证号 STT/2012-110用途发货日期 JUNE.05,2012输往国家美国 许可证/审批证GXIBVC-E-2012-220启运地青岛到达口岸旧金山 生产单位注册号BGB/2011/A80098集装箱规格、数量及号码合同、信用证订立的检验检疫条款或特殊要求由中国官方出具卫生证书、植物检疫证书IX40'CONTAINER:C0SU2639991标记及号码随附单据（划"/”或补填）N/M"合同J信用证J发票换装箱单J■包装性能结果单许可/审批文件"生产企业注册登记证需要证单名称（划“V”或补填） *检验检疫费品质证书正 副重量证书 正 副兽医卫生证书正 副/植物检疫证书1正2副熏 总金额蒸/消毒证书-正-副 （人民V出境货物通关单1正2副 币元计费人货物名称（中/外文）H.S,编码产地数/重量货物总值 包装种类及数量苹果酱罐头CANNEDAPPLEJAM2007991000中国青岛4400箱29920美元 4400纸箱运输工具名称号码贸易方式一般贸易货物存放地点 青岛健康证书健康证书正 副收费人动物卫生证书 正动物卫生证书 正副报检人郑重声明：1.本人被授权报检。2上列填写内容正确属实，货物无伪造或冒用他人的厂名、标志、认证标志，并承担货物质量责任。签名：_孙阳—领取证单日期签名项目六缮制报关单据任务实训参考答案一.知识巩固（一）单项选择题：1.A2.D3.BC4.D5.C6.A7.D8.A9.D10.D（-）简答题：一般进出口货物的报关程序分为哪几个环节？答：包括进出口申报、配合查验、缴税、海关放行后提取或装运货物四个环节向海关申报时需要提供哪些单证？答：除主要单证进出口货物报关单外，还应提供随附单证，包括商业发票、装箱单、提运单等基本单证，原产地证、出口收汇核销单、出入境货物通关单等特殊单证。—.能力实训实训任务：缮制出口货物报关单中华人民共和国海关出口货物关单预录入编号出口口岸备案号海关编号出口日期申报日期深圳蛇口海关121209121209经营单位运输方式运输工具名称提运单号深圳市电子进出口有限公司水路运输深圳海/661SSAB01-001XXXXXXXXXX发货单位贸易方式征免性质结汇方式深圳市电子进出口有限公司一般贸易一般征税L/CXXXXXXXXXX许可证号运抵（国地指运港境内货源地区）德国不莱梅深圳集装箱号集装箱号SZWY7891012/20/2275标记暖码及备注随附单据生产厂家深圳市翔达电声器材厂N/MSZWY7891013/20/2275项号商品编号商品名称规格型号数量及单位最终目的地国/01税85182100汽车喇叭6720对德国3.3022176.00美元照章征PY-1009A02 85182100 汽车喇叭PY-6960A13440个1705对3410个德国17.1029155.50美元照章征税税费征收情况录入员讹录入单位兹声明以上申报无 并承担法律报关员王丽责任海关单批注及放行日期（签章）审单审价申报单位（签章）深圳市进出口贸易公司单位地址：深圳市建设路1232号征税统计邮编日88765890填制查验期放行批准文号成交方式运费保费杂费448899662合同协议号CIF 502/3000/3件数 包装种类0.69/1毛重（公斤）净重（公斤）SSAB01-0032901 纸箱59665065项目七综合制单实训任务实训参考答案实训项目：根据提供的资料缮制信用证要求的全套结汇单据。缮制发票：XINTAIFORIGNTRADECORP.QINGDAO,CHINACOMMERCIALSHE06/7203

InvoiceNo.:Tomessrs:MOUNCO.,LTD

Date:NOV16,2012L/CNO.:307811722732NO.443, ROADBANGKOK,THAILAND

VESSELfromQINGDAO,CHINAtoBANGKOK,THAILAND废号 货名规格 数量 单价 总值Marks&NosDescriptionQuantitiesUnitPriceTotalAmountMOUNMOUNBANGKOKNO.1-80METHAMIDOPHOS70PCT.MINTECH.ASPERPROFORMAINVOICENO.33745CIFBANGKOK16,OOOKGSUSD1.132/KGUSD18112SAYUSDOLLARSEIGHTEENTHOUSANDONEHUNDREDANDTWELVEONLY.FOBVALUE:USD17412FREIGHTCHANRGES:USD600INSURANCEPREMIUM:USD100XINTAIFORIGNTRADECORP.肖红(签字)XINTAIFORIGNTRADEXINTAIFORIGNTRADEQINGDAO,CHINAPACKINGLISTInvoiceNo.:SHE06/7203L/CNO.:307811722732Tomessrs:MOUNCO.,LTDNO.443,249,ROADBANGKOK,THAILANDShippingMarksMOUNBANGKOKNO.1-80ShippedbyVESSELfromQINGDAO,CHINAtoBANGKOK,THAILANDDescriptionQuantitiesPackingG.W(KGS)N.W(KGS)MEAS(CBM)METHAMIDOPHOS 16000KGS80DRUMS ©220KGS/DRUM©200KGS/DRUM@1.5CBM/DRUM70PCT.MIN17600KGS16000KGS120CBMTECH.ASPERPROFORMAINVOICENO.33745TOTALPACKAGES:80DRUMSTOTALG.W.TOTALPACKAGES:80DRUMSTOTALG.W.:17600KGSTOTALN.W.:16000KGSTOTALMEAS:120CBMXINTAIFORIGNTRADECORP.肖红（签字）ShipperXINTAIFORIGNTRADECORP.QINGDAO,CHINAConsignee:TOORDEROFBANGKOKPUBLICCOMPANYLIMITED,BANGKOKNotifyPartyMOUNCO.,LTDNO.443,249,ROADBANGKOK,THAILANDPre-carriageby PlaceofReceipt

B/LNO.:BXL7891456中国远洋运输总公司CHINAOCEANSHIPPINGCO.PortToPortorCombinedTransportBILLOFLADINGReceivedinexternalapparentgoodorderandconditionexceptasotherwisenoted.Thetotalnumberofpackagesorunitsstuffedinthecontainer,thedescriptionofgoods,theweightsshowninthisB/Larefurnishedbymerchants,andwhichthecarrierhasnoOceanVesselVoy PortofLoading reasonablemeansofcheckingJENNYV.02JENNYV.02PortofDischargeQINGDAOPlaceofDeliveryandisnotapartofthisB/Lcontract.BANGKOKORIGINALMarks&NosNoofcontainersKindofPackages;GrossWeightMeasurementSealNo.orPkgsDescriptionofGoods(KGS)MOUNBANGKOKNO.1-8080DRUMSINONE20,CONTAINERMETHAMIDOPHOS70PCT.MINTECH.17600KGS120CBMCONTAINERNO.:C0SU3274685ONBOARDFREIGHTPREPAIDTotalNumberofContainersorPackages(InWords)SAYEIGHTYDRUMSONLYFREIGHT&CHARGES RevenueTons Rate Per Prepaid CollectEx.RatePrepaidatPayableatPlaceandDateofIssueTotalFreightNo.ofOriginalB(S)/LQINGDAO,CHINAONNOV29,2012SignedfortheCarrierTHREECHINAOCEANSHIPPINGCO.LADENONBOARDTHEVESSELASCARRIERDateNOV29,2012by缮制保险单:缮制保险单:中保财产保险有限公司ThePeople'sInsurance(Property)CompanyofChina,Ltd发票号码InvoiceNo.SHE06/7203?户单［次PolicyNo.海洋货物运输保险单MARINECARGOTRANSPORTATIONINSURANCEPOLICYXINTAIFORIGNTRADECORP.被保险人(Insured):QINGDAO,CHINA中保财产保险有限公司(以下简称本公司)根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所栽条款与下列特别条款承保下列货物运输!呆险，特签发本保险单。ThispolicyofInsurancewitnessesthatthePeople'sInsurance(Property)CompanyofChina,Ltd.(hereinaftercalled"TheCompany"),attherequestoftheInsuredandinconsiderationoftheagreedpremiumpaidbytheInsured,undertakestoinsuretheundermentionedgoodsintransportationsubjecttoconditionsofthePolicyaspertheClausesprintedoverleafandotherspecialclausesattachedhereon.PackingUnit保险货物项目DescriptionsofGoodsQuantity

保险金额AmountInsuredMETHAMIDOPHOS70PCT.MIN

80DRUMS

USD19924承保险别(Conditions) 货物标记(MarksofGoods)COVERINGINSTITUTECARGOCLAUSE(ALLRISKS)ANDINSTITUTE MOUNWARCLAUSES(CARGO)总保险金额：TotalAmountInsured:

BANGKOKNO.1-80SAYUSDOLLARSNINTEENTHOUSANDNINEHUNDREDANDTWENTY-FOURONLY.保费Premium起运港Form

载运输工具PerconveyanceS.SQINGDAO,CHINA

JENNYV.02 开航日期Sig.onorabt目的港ToBANGKOK,THAILAND

NOV29,2012所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有2则自动失效。Intheeventoflossordamagewhic