国际结算课程设计作业

国际结算

课程设计报告

题目：国际结算课程设计

专业：______________________

班级：______________________

姓名：______________________

学号______________________

指导教师：______________________

1、课程设计目的

1）掌握国际贸易单证的基本要求和流程；

2）熟练掌握跟单托收和跟单信用证项下结算单据的制作;

3）熟练阅读信用证，掌握审核信用证的原则和要点。

2、课程设计内容

1）根据贸易合同审核信用证；

2）掌握跟单托收项下与跟单信用证项下汇票的填写；

3）掌握商业发票的填写；

4）掌握海运提单的填写；

5）掌握保险单的填写。

3、设计与实现过程

通过信用证项下全套结算单据的缮制和填写，了解信用证项下要

求单据的种类、份数、内容，掌握跟单信用证结算的特征。

4、结论

通过跟单信用证项下全套结算单据的缮制和填写，进一步巩固课

堂教学的内容，加深对跟单信用证结算特征的理解，掌握国际贸易结

算单据制作的基本要求，提高结算制单能力。

附件2-2

西安工业大学经济管理学院课程设计日志

学期：20—第一学期

起止日期：交日志日期：—年一月一日

课设题目专业班级

姓名学号设计地点

指导教师

周一

周二

周三

周四

周五

意见与建

议

一、请根据下面所给信用证

NATIONALPARISBANK

24MARSHALAVEDONCASTERMONTREAL,CANADA

WEISSUEOURIRREVOCABLEDOCUMENTARYCREDITNUMBER:QQ2005IN

FAVOUROF:SHANGHAIKNITWEARANDMANUFACTUREGOODSIMPORTAND

EXPORTTRADECORPORATION.

321,CHONGSHANROADSHANGHAI,CHINA

BYORDEROF:YIYANGTRADINGCORPORATION

88MARSHALLAVE

DONCASTERVIC3108

CANADA

FORANAMOUNTOFUSD89705.50

DATEANDPLACEOFISSUE:SEPT.18th,2005MONTREAL

DATEOFEXPIRY:NOV15,2005

PLACE:INBENEFICARY3COUNTRY

BYNEGOTIATIONOFBENEFICIARY'SDRAFTDRAWNONUSATSIGHTIN

MONTREAL

THISCREDITISTRANSFERABLE

AGAINSTDELIVERYOFTHEFOLLOWINGDOCUMENTS

+COMMERCIALINVOICESIN3COPIES

+CANADACUSTOMSINVOICESIN3COPIES

+FULLSETOFNEGOTIABLEINSURANCEPOLICYOFCERTIFICATEBLANK

ENDORSEDFOR110PERCENTOFINVOICEVALUECOVERINGALLRISKS.

+FULLSETOFORIGINALMARINEBILLSOFLADINGCLEANONBOARDPLUS2

NON-NEGOTIABLECOPIESMADEOUTORENDORSEDTOORDEROFNATIONAL

PARISBANK24MARSHALLAVEDONCASTERMONTREAL,CANADA.

+SPECIFICATIONLISTOFWEIGHTSANDMEASURESIN4COPIESCOVERING

SHIPMENTOFCOTTONTEATOWELS.

ASPERS/CMN808

FOR1-300SIZE10INCHES*10INCHES16000DOZATUSD1.31/DOZ.

301-600SIZE20INCHES*20INCHES6000DOZATUSD2.51/DOZ.

AND601-900SIZE30INCHES*30INCHES11350DOZATUSD4.73/DOZ.

CIFMONTREAL

FROMSHANGHAITOMONTREALPORT

NOTLATERTHANOCT.31TH,2005

PARTIALSHIPMENTS:ALLOWED

SPECIALINSTRUCTIONS:

+ALLCHARGESIFANYRELATEDTOSETTLEMENTSAREFORACCOUNTOF

BENEFICIARY.

+INCASEOFPRESENTATIONOFDOCUMENTSWITHDISCREPANCY(IES)A

CHARGEOFUSD55.00.THISCREDITISSUBJECTTOUCPDOCUMENTARY

CREDITS(1993REVISION)ICCPUBLICATION500.

(-)缮制信用证项下汇票一份。

注：发票号码为MN8866,汇票出票日期为2005年11月10日。

BILLOFEXCHANGE

凭信用证

Drawn

underL/CNO

日期

Dated支取Payablewith

interest@_%_按—息—付款

号码汇票金额上海

NOExchangefbrShanghai20

见票日后(本汇票之正本未付)付交

AtsightofthisSECONDofExchange(FirstofExchangebeingunpaid)Paytothe

orderof

金额

Thesumof

此致：

To

（-）请根据上面信用证以及补充资料，填写商业发票。

补充资料：

发票出票日期为2005年9月28日，发票号码是：MN8866

陵头：

YIYANG

MONTREAL

C/NO.1—360

上海毛织品进出口公司

SHANGHAIKNITWEARANDMANUFACTUREDGOODS

IMPORT&EXPORTTRADECORPORATION

NO321CHONGHHANROAD.SHANGHAI,CHINA

TEL:86-21-65652521FAX:86-21-65652522

COMMERCIALINVOI

TO:M/S.号码

TIANJIN-DAIEICO.

LTD.SHIBADAIMONNo.

MFBLDG,2-1-16,SHIBADAIMON订单或合约号码

MINATO-KU,TOKYO,105JAPANSalesConfirmationNo.

日期

Date____________

装船口岸目的地

FromTo

信用定号薮开症痴行

LetterofCreditNo.Issuedby

啜号Marks&■Nos.货名数量QuantitiesandDescriptions总值Amount

上海毛织品进出口公司

WecertifythatthegoodsSHANGHAIKNITWEARANDMANUFACTUREDGOODS

areofChineseorigin.IMPORT&EXPORTTRADECORPORATION

二、请根据下列所附信用证内容以及已填制好的托运单，填制已装船海运提

单一份。

信开信用证

BANKOFYOKOHAMALTD.DATEOFISSUEJUNE2nd^005

47HINCHOSCHOME,NAKA-KUIRREVOCABLEDOCUMENTARY

YOKOHAMAPC231,JAPANCREDITNUMBER106-11-2976078

TELD45-201-2211FAX045-212-1622EXPIRYDATEANDPLACEJULY.15tiM005CHINA

ADVISINGBANKAPPLICANT

THEBANKOFCHINA,NARAKOEKLCO.ITD

SHANGHAIBRANCH3aTAKAMA-CHO,NARA

52.HUQIU.RQAD.SHANGHAI,PRC.

BENEFICIARYAMOUNT

SHANGHAIARTS&CRAFTSCORP.US$1358500

200,GHUANGSHANLROADE1.SHANGHAIUNITEDSTATESDOLLARSTHIRTEENTHOUSANDFIVE

CHINAHUNDREDANDEIGHTYFIVEONLY

PARTIALSHIPMENTSANDTRANSHIPMENTISCREDITAVAILABLEWITHANYBANK

PROHIBITEDBYNEGOTIATIONAGAINSTPRESENTOTIONOFDOCUMENTS

SHIPMENT/DISPATCHFROMSHANGHAIDETAILEDHEREINANDBENEFICIARY'SDRAFT(S)ATSIGHT

NOTLATERTHANJUNE.30th2005FOR100%OFINVOICEVALUEDRAWNONOURSELVES

TOOSAKA

DOCUMENTSREQUIRED

(1)SIGNEDCOMMERCIALINVOICEINQUINTUPLICATE.

(2)FULLSETOFORIGINAL3/3CLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROF

SHIPPERANDENDORSEDINBLANKANDMARKED"TREIGHTPREPAID”ANDNOTIFYAPPLICANT.

(3)PACKINGLISTINTHREECOMES.

(4)CERTIFICATEOFWEIGHT&MEASUREMENTINTHREECOPIES.

(5)GSPCERTIFICATEOFORIGINFORMAIN1ORIGIAL&1COPY.

EVIDENCINGSHIPMENTOF：

34PCS.OFPRECIOUS订ONECARVINGSASPERCONTRACTNO.SATI3)5,CFROSAKA

INSURANCETOBEEFFECTEDBYBUYER.

SPECIALINSTRUCTIONS:

(1)ALLBANKINGCHARGESOUTSIDEJAPANAREFORBENEFIQARTSACCOUNT.

(2)T.T.REIMBURSEMENTISNOTACCEPTABLE.

(3)ADISCREPANCYFEEOFUS$3000OREQUIVALENTSHALLBEDEDUCTEDFROMTHEPROCEEDSIF

DOCUMENTSAREPRESENTEDWTHiDISCREPANCY/ES.

(4)SHIPMENTSHOULDBEEFFECTEDBYCONTAINERLOADINGONLY.

(5)ONESETOFNON-NEGOTIABLESHIPINGDOCUMENTSSHOULDBEAIRMAILEDDIRECTLYTOBE

APPLIACANTIMMEDItfTEIYAFTERSHIPMENTANDTHEBENEFICIARY'SCERTIFICATEISREQUIRED.

(6)5PCTMOREORLESSINQUAKITTYANDAMOUNTAREALLOWED.

INSTRUCTIONSTONEGOTIATINGBANK:

ORIGINALDOCUMENTSMWBEFDRWARDEDTOUSBYREGISTEREDAIRMAIL,REMAININGDOCUMENTS

BYNEXTREGISTEREDAIRMAIL.

DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERTHEONBOARDDATEOFBILLSOFLADING(THE

SHIPPINGDOCUMENT(S)BUTWTTHINTHEEXPIRYDATEOFTHECREDIT.

WEHEREBYISSUEDTHISDOCUMENTARYCREDITYOURSFAITHFULLY

INYOURFAVOURITISSUBJECTTOTOEUNIFORMCUSTOMSFORTHEBANKOFYOKOHAMA

ANDFRACTIONALCHAMBEROFDOCUMENTCREDITS(1993AUTHORIZEDSIGNATURE

REVISION)INTERNATIONALCHAMBERPUBLICATIONNO500

附：托运单

Shaper

SHANGHAIARTS&CRAFTSIMPORT&EXPORT

CORPORATION

200.CHUANGSHAN.ROADE1.SHANGHAICHINADRNO.0018

Consignee

TOORDEROFSHIPPER魁厢货物托运单第

NotifyParty货主留底一

NARAKOEKIOO.LTD.联

30,TAKAM-CHO.NARA

Pre-camagebyPlaceofRecent

OceanVesselNoy.No.PortofLoading

LONGLINV.0586SHANGHAI

PortofD由ha朦PlaceofDeliveryFinalDestinationfortheMerchant'sReference

OSAKA

ContainerNo.SealNo.No.ofKindofpackages;GrossMeasuiement

Marks&DesorptionofHeight

containersor

Nos.Goods

SAT1505P'gPRECIOUS

COSU100777825.9916加.

OSAKASTONE

NOS.1-34ONECARVINGS

CONTAINEB,17500kgg

34CNTS

TOTALNUMBEROFCONTAINERSOR

PACKAGES（INWORDS）SAYONECONTAINERONLY

FREIGHT&CHARGESRevenuetonsRatePerPrepaidCollect

FREIGHTPREPAID

ExRate:PrepaidatPayableatPlaceofIssue

TotalPrepaidNo.ofOriginalB（s>GL

ServiceTypeonReceivingSendeeTypeonDeliveryReefertemperature

•F•c

□-CYD-CFSD-DOOR□-CY□-CFS□-DOORRequired

TYPEOF□Ordinary>DReefer«□Dangerous>□AutoClass.

危

GOODS（Sil）（冷3D（危险品）C函告辆）Property;

险

IMDGCodePage:

□Liquid.□LiveAnimals□Bulk□___品

UNNo.

（液体）（活蝌）

可否转船：可否加ft：

NOTALLOWEDNOTALLOWED

装运期：JUNE.30th2005有效期：JUM5th2005

金畅：

制单日期：

附：海运提单

Sliq)perB/LNO.0018

中国远洋运输(集团)总公司

Consignee

CHINAOCEANSHIPPING(GROUP)CO.

CABLE:COSCOBEIJING

TLX:210740CPCCN

NotifyPartyCombinedTransportBILLOFLADING

RECEIVEDinapparentgoodorderandoonditionexceptas

otheiwisenotedthetotalnumberbelowofcontainersorother

packagesorunitsenumeratedfortranspoutationfromtheplaceof

Pre-caningebyPlaceofRecentdeliveiysubjecttothetermsandccmdiionshereofOneoftheBill

ofLadingmustbesuirendereddulyendorsedinexchangeforthe

goodsordeliveryorder.

OceanVesselVoy.No.PortofLoadingOnpjesentationofthisdocumentdulyendorsedtotheCanier

byoronbehalfoftheHolderoftheBillofLading.Therightsand

liabilitiesarisinginacoordancewiththetemuandconditionshereof

shall.Withoutprejudicetoaryxuleofcaramonlaworstatue

renderingthembindingontheMerchant.Becomebindinginall

respectsbetweent醍CorneramdtheHolderoftheBillofLadingas

thoughthecontractevidencedherebyhadbeenmadebetweenthem.

INWITNESSwhereofthenmnberoforiginalBillsofLadingstated

underha松beensigned.Allofthistenoranddate.Oneofwhich

beingaccomplished,theothers)tobevoid.

PortofDischai'gePlaceofDelivery•FinalDestination

।

।

1

Marks&Nos.No.ofcontainersorp'kgs.Kindofpackages;GrossTiTemireriieni

Container,SealNo.；DescrqitionofGoods

।

।

।

।

।

1

।

।

।

TOTALNO.OF

CONTAINERSOR

PACKAGES(IN

WORDS)

FREIGHT&CHARGESRevenuetonsRatePerPrepaidCollect

ExRate:PrepaidatPayableatPlaceanddateofIssue

TotalPrepaidNo.ofOiigiiialSignedfor(lieCarrier

LADENONBOARDTHEVESSEL

DATEBY

(COSCOSTANDARDFORM11)

(TERMSPLEASEFINDONBACKOFORIGINALB/L)

三、根据下列合同、信用证和装箱单填制提单、保险单。（提单号：

DRG-LWBL9901,船名为：XIFENGV101V.37,2005年8月7日保险，8

日装船保单号：HMOLP688-586,2005年8月7日办理保险，8日装船）。

SALESCONFIRMATION

S/CNO.:LW-DRGSC50

DATE:MAR.23,2005

TheSeller:LIWEITRADINGCO.,LTD.TheBuyer:GRAGONTOYCO.,LTD.

Address:NO.4267EASTNANJINGROADAddress:1180CHURCHROADNEW

SHANGHAI,CHINAYORKPA19446U.S.A.

ItemNo.Commodity&SpecificationsUnitQuantityUnitPriceAmount

(US$)(US$)

TELECONTROLRACINGCARCIFC3%NEWYORK

118812PC240019.8847712.00

218819PC240023.0655344.00

103056.00

TOTALCONTRACTVALUE:SAYUSDOLLARSONEHUNDREDANDTHREE

THOUSANDANDFIFTYSIXONLY

PACKING:TOBEPACKEDINCARTONSOFTWELVEPIECESEACHTOTAL400

CARTONS.

PORTOFLOADING&DESTINATION:FROMSHANGHAICHINATONEWYORK,

U.S.A.

TIMEOFSHIPMENT:TOBEEFFECTEDNOTLATERTHANJUNE15,2005WITH

PARTIALSHIPMENTANDTRANSHIPMENTALLOWED

TERMSOFPAYMENT:THEBUYERSHALLOPENTHOUGHABANK

ACCEPTABLETOTHESELLERANIRREVOCABLELETTEROFCREDITPAYABLEAT

SIGHTWHICHSHOULDREACHTHESELLERBEFOREMARCH25,2005ANDREMAIN

VALIDFORNEGOTIATIONINCHINAUNTILI5THDAYAFTERTHEDATEOF

SHIPMENT.

INSURANCE:THESELLERSHALLCOVERINSURANCEAGAINSTALLRISKS

ANDWARRISKFOR110%OFTHETOTALINVOICEVALUEASPERTHERELEVEANT

OCEANMARINECARGOCLAUSESOFTHEPEOPLE'SINSURANCECOMPANYOF

CHINADATEDJAN.1st,1981.

CONFIRMEDBY:

THESELLERTHEBUYER

DOCUMENTARYIRREVOCABLELETTEROFCREDIT

FROM:CHEMICAL,BANKNEWYORK

OURREF:NY960520004658001TO1

TO:BANKOFCHINA,

SHANGHAIBRANCH,

50HUQIUROAD,SHANGHAI,

THEPEOPLE'SREP.OFCHINA

TEST:FORUSD103056.00ONDATEMARCH24,2005

PLEASEADVICEBENEFICIARYOFTHEFOLLOWINGLETTEROFCREDIT

ISSUEDBYUSINTHEIRFAVORSUBJECTTOUCP500.

DOCUMENTARYCREDITNUMBER:DRG-LWLC50

DATEANDPLACEOFEXPIRY:JUNE30,2005INCHINA

APPLICANT:LIWEITRADINGCO.,LTD.NO.4267EASTNANJINGROAD

SHANGHAI,CHINA

AMOUNT:USD103056.00

SAYUNITEDSTATESDOLLARSONEHUNDREDANDTHREETHOUSANDAND

FIFITYSIXONLY

AVAILABLEWITH:BANKOFCHINA

BY:NEGOTIATIONOFBENEFICIARY'SDRAFT(S)ATSIGHTDRAWNON

CHEMICALBANK,NEWYORK,ACCOMPANIEDBYTHEDOCUMENTSINDICATED

HEREIN.

COVERINGSHIPMENTOF:

COMMODITYART.NO.QUANTITY

TELECONTROLRACINGCAR188122400PIECES

188192400PIECES

SHIPPINGTERMS:CIF

DOCUMENTSREQUIRED:

1-3COPIESOFCOMMERCIALINVOICE,SHOWINGINU.S.DOLLARSAND

INDICATINGL/CNO.ANDCONTRACTNO..

2-2COPIESOFPACKINGLISTSHOWINGGROSS/NETWEIGHANDMEASUREMENT

OFEACHCARTON.

3-2COPIESOFINSURANCEPOLICYORCERTIFICATEENDORSEDINBLANKFOR

THEINVOICEVALUEOFTHEGOODSPLUS10%COVERINGALLRISKSANDWAR

RISKSASPERANDSUBJECTEDTOOCEANMARINECARGOALAUSESOFTHE

PEOPLESINSURANCECOMPANYOFCHINADATEDJAN.lst,1981.

4-2/3SETANDONECOPYOFCLEANONBOARDOCEANBILLSOFLADING

MADEOUTTOORDERANDBLANKENDORESEDMARKEDFREIGHTPREPAIDAND

NOTIFYAPPLICANT.

PARTIALSHIPMENTS:PERMITTED

TRANSSHIPMENTS:PERMITTED

SHIPMENTFROM:SHANGHAI,CHINATO:NEWYORK

NOTLATERTHAN:JUNE15,2003

DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERSHIPMENT,BUT

WITHINVALIDITYOFTHELETTEROFCREDIT.

THEL/CISSUBJECTTOLC.C.PUBLICATIONUCP500

PACKINGLIST

SELLERINVOICENO.INVOICEDATE

LIWEITRADINGDRG-LWINV99012005-06-08

CO.,LTD.FROMTO

NO.4267EASTNANJINGSHANGHAINEWYORK

ROADTOTALPACKAGES(INWORD)

SHANGHAI,CHINASAYFOURHUNDREDCARTONSONLY

BUYERMARKS&NOS.

GRAGONTOYCO.,LTD.

1180CHURCHROADLW9901

NEWYORK,

PA19446U.S.A.NEWYORK

NO.1-400

C/NOS.NOS.&KINDSOFPKGS.ITEMQTY.(PCS.)G.W.(kg)N.W.(kg)MEAS(m3)

TELECONTROLRACINGCAR

1-200200CARTONS1881224002400180024.88

3

201-400200CARTONS1881224002400180024.88

3

TOTAL400CARTONS48004800360049.766

SHIPPINGMARKS

LW9901

NEWYORK

NO.1-400

ISSUEDBY

LIWEITRADINGCO.,LTD.

SIGNATURE

XXXXX

海运提单

托运人

ShipperB/LNo.

中国对外贸易运输总公司

收货人或指示

Consigneeororder北京

BEIJING

通知地址联运提单

COMBINEDTRANSPORT

Notifyaddress

BILLOFLADING

RECEIVEDthefoodsin禅＞p也弥tgoodorderandcondition

前段运输收货地点

asspecifiedbelowunlessotherwisestatedherein.Thecairier,in

Pre-caniagebyPlaceofReceipt

accord«tti«withtheprovisionscaniainedinthisdocument,

1）imdeitakestoperfcumortoprocuretheperioxm^iceofthe

海运船只装货港

entiretransportfromtheplace就词做hthegoodsweUkenin

OceanVesselPortofLoading

chargetotheplacedesistedfordeliwiyinthisdocument,and

2）assumeslubililyaspresoibedinthisdocumentforsuch

transport,oneofthebillsofladingmustbesmrenderedduly

indorsedinexchangeforthegoodsordelivelyordar

卸货港交货地点运费支付地正本提单份数

PortofDischai^ePlaceofDeliveryFreightPayableatNumberofOriginalBs/L

标志和号码件数和包装种类货名毛重（千克）尺码（立方米）

MarksandNcs.NumberandkindofpackagesDescriptionofgpodsGrossweight（购.）Measurement（m;）

以上细目由托运人提供

ABOVEPARTICULARSFURNISHEDBYSHIPPER

运费和费用INWITNESSwhereofthenumberoforiginalbillsof

FreightandchargesLadingstatedabovehavebeensigned,oneofwhich

beingaccomplished,theothers）tobevoid.

签单地点和日期

Placeanddateofissue

代表承运人签字

Signedfororonbehalfofthecanier

代理

asAgents

保险单

中国人民保险公司

THEPEOPLE'SINSURANCECOMPANYOFCHINA

总公司设于北京一九四九年创立

HeadOffice:BEIJINGEstablishedin1949

保险单号次

INSURANCEPOLICYNo.

中国人民保险公司(以下简称本公司)

ThispolicyofinsurancewitnessesthatThePeople'sInsuranceCompanyofChina(hereinafter

calledfcfctheCompany"),attherequestof

根据

(以下简称被保险人)的要求，

由被保险人向本公司缴付约定

(hereinaftercalled“theInsured")andinconsiderationoftheagreedpremiumpaidtothe

Companybythe

的保险费，按照本保险单承保险别和背面所载条款与下

列

Insured,undertakestoinsuretheundermentionedgoodsintransportationsubjecttothe

conditionsofthispolicy

条款承保下述货物运输保险，特立本保险单。

aspe】由eclauseprintedoverleafandotherspecialclausesattachedhereon.___________________

标记包装及数量保险货物项目保险金额

Marks&Nos.QuantityDescriptionofGoodsAmountInsured

AsperinvoiceNo.

总保险金额:

TotalAmountInsured：___

保费费率装载运输工具

Premium：asarrangedRate：asarrangedPerconveyanceS.S.

开行日期自至

Slg.onorabt.aspenB/L_From______to______________

承保险别

Conditions

所保货物，如遇出险，本公司凭本保险单及其他有关证件给付赔

款。

Claims,ifany,payableonsurrenderofthispolicytogetherwithotherrelevantdocuments.

所保货物，如发生本保险单项下负责赔偿的损失或事故，

Intheeventofaccidentwherebylossordamagemayresultinaclaimunderthispolicyimmediate

noticeapplying

应立即通知本公司下述代理人查勘。

ForsurveymustbegiventotheCompany'sAgentasmentionedhereunder:

赔款偿付地点

Claimpayableat

日期上海

DateShanghai

中国人民保险公司上海分公司

THEPEOPLE'SINSURANCECO.OFCHINA

SHANGHAIBRANCH

地址：中国上海中山东一路23号

Address:23ZhongshanDongYiLuShanghai,China.

Cables:42001Shanghai.

Tele：33128PICCSCNGeneralManager

操作部分

一、业务分析填空

请根据下列提供的信息，请按照进出口贸易的一般规律与经验，在表格中填入相应的结算方

式(信用证、托收、汇款三种方式中选取一种填入空格)：

有关业务情况结算方式

(1)出口的货物是库存的电器一批，国内没有市场；

1

(2)进口商是我方的长期客户，有良好的商业信誉。

(1)出口的货物为农副产品