国际结算实训材料(2013年1月李雁玲)
第一章汇票和本票的制作与运用
一、实验目的
1．掌握汇票和本票的制作和有效性的审核
2．掌握汇票和本票的票据处理行为和业务流转程序
二、实验内容
1．写出并审核所给汇票的必要项目。
2．根据信用证有关条款开立汇票。
3．开立一张本票。
三、实验材料和具体操作要求
1．请根据下面所给信用证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。
NATIONAL PARIS BANK
24 MARSHAL AVE DONCASTER MONTREAL, CANADA
WE ISSUE OUR IRREVOCABLE DOCUMENTARY CREDIT NUMBER:QQ2005 IN FAVOUR OF: SHANGHAI KNITWEAR AND MANUFACTURE GOODS IMPORT AND EXPORT TRADE CORPORATION.
321, CHONGSHAN ROAD SHANGHAI, CHINA
BY ORDER OF: YI YANG TRADING CORPORATION
88 MARSHALL AVE
DONCASTER VIC 3108
CANADA
FOR AN AMOUNT OF USD89 705.00
DATE AND PLACE OF ISSUE: SEPT.18th,2005 MONTREAL
DATE OF EXPIRY: NOV 15,2005
PLACE: IN BENEFICARY’S COUNTRY
BY NEGOTIATION OF BENEFICIARY’S DRAFT DRAWN ON US AT SIGHT IN MONTREAL
THIS CREDIT IS TRANSFERABLE
AGAINST DELIVERY OF THE FOLLOWING DOCUMENTS
+ COMMERCIAL INVOICES IN 3 COPIES
+ CANADA CUSTOMS INVOICES IN 3 COPIES
+ FULL SET OF NEGOTIABLE INSURANCE POLICY OF CERTIFICATE BLANK ENDORSED FOR 110 PERCENT OF INVOICE VALUE COVERING ALL RISKS.
+ FULL SET OF ORIGINAL MARINE BILLS OF LADING CLEAN ON BOARD PLUS 2 NON-NEGOTIABLE COPIES MADE OUT OR ENDORSED TO ORDER OF NATIONAL PARIS BANK 24 MARSHALL AVE DONCASTER MONTREAL, CANADA.
+ SPECIFICATION LIST OF WEIGHTS AND MEASURES IN 4 COPIES COVERING SHIPMENT OF COTTON TEA TOWELS.
AS PER S/C MN808
FOR 1-300 SIZE 10 INCHES*10 INCHES 16000 DOZ AT USD 1.31/DOZ.
301-600 SIZE 20 INCHES*20 INCHES 6000 DOZ AT USD 2.51/DOZ.
AND 601-900 SIZE 30 INCHES*30 INCHES 11350 DOZ AT USD 4.73/DOZ.
CIF MONTREAL
FROM SHANGHAI TO MONTREAL PORT
NOT LATER THAN OCT.31TH, 2005
PARTIAL SHIPMENTS: ALLOWED
SPECIAL INSTRUCTIONS:
+ ALL CHARGES IF ANY RELATED TO SETTLEMENTS ARE FOR ACCOUNT OF BENEFICIARY. + IN CASE OF PRESENTATION OF DOCUMENTS WITH DISCREPANCY (IES) A CHARGE OF USD 55.00. THIS CREDIT IS SUBJECT TO UCP DOCUMENTARY CREDITS(1993 REVISION) ICC PUBLICATION 500.
2．根据以下提示，开立一张汇票，并完成汇票的背书。
A draft for GBP 21，787.00 is drawn by China National Animal By Products Imp.& Exp. Co., Beijing Branch.
Beijing on Bank of Atlantic, London , payable at 90 days sight to the order of ourselves dated 22 May , 2005. Marked “Drawn under Bank of Atlantic, London L/C NO.1162/2005, dated 21 Jan.,2006”.
持票人背书转让汇票：
（1）第一种转让方式：空白背书
(背面)
（2）第二种转让方式：特别背书（被背书人为ABC Co.,Tianjing,China）
3．根据以下提示，开立一张本票。
A promissory note for 15000.00 is made by Johnson Importing Co.,HongKong promising at 30 days after date to pay to the order of Zhong-Hai Export Co.,Beijing dated 20 Sep.,2005.
4．请根据下列的不同情况计算远期汇票的到期日。
四、实验评价
1．本票填写要合规。
2．汇票处理要合法。
3．汇票操作流程要准确和高效。
第二章商业单据的制作与运用
一、实验目的
掌握商业单据的制作和审核。
二、实验内容
根据所给资料制作单据和审核单据。
三、实验材料和具体操作要求
1．请根据上述第一章的信用证以及如下补充资料，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
唛头：YI YANG
MONTREAL
C/NO. 1—360
上海毛织品进出口公司
SHANGHAI KNITWEAR AND MANUFACTURED GOODS
IMPORT & EXPORT TRADE CORPORATION
NO321 CHONGHHAN ROAD. SHANGHAI , CHINA
TEL: 86-21-65652521 FAX: 86-21-65652522
COMMERCIAL INVOICE TO: M/S. 号码
No.
订单或合约号码
Sales Confirmation No.
日期
Date
2．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：XI FENG V101 V.37， 2005年8月7日保险，8日装船。保单号：HMOLP 688-586， 2005年8月7日办理保险，8日装船。）
SALES CONFIRMATION
S/C NO.: LW-DRGSC50
DATE:MAR.23,2005
The Seller: LIWEI TRADING CO.,LTD. The Buyer: GRAGON TOY CO., LTD. Address: NO. 4267EAST NANJING ROAD Address: 1180 CHURCH ROAD NEW YORK SHANGHAI , CHINA PA 19446 U.S.A.
TOTAL CONTRACT VALUE:SAY US DOLLARS ONE HUNDRED AND THREE THOUSAND AND FIFTY SIX ONLY
PACKING:TO BE PACKED IN CARTONS OF TWELVE PIECES EACH TOTAL 400 CARTONS.
PORT OF LOADING & DESTINATION: FROM SHANGHAI CHINA TO NEW YORK , U.S.A.
TIME OF SHIPMENT: TO BE EFFECTED NOT LATER THAN JUNE 15, 2005 WITH PARTIAL SHIPMENT AND TRANSHIPMENT ALLOWED
TERMS OF PAYMENT: THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE LETTER OF CREDIT PAYABLE AT SIGHT WHICH SHOULD REACH THE SELLER BEFORE MARCH 25, 2005 AND REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL 15TH DAY AFTER THE DATE OF SHIPMENT.
INSURANCE: THE SELLER SHALL COVER INSURANCE AGAINST ALL RISKS AND WAR RISK FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVEANT OCEAN MARINE CARGO CLAUSES OF THE PEOPLE’S INSURANCE COM PANY OF CHINA DATED JAN. 1st, 1981.
CONFIRMED BY:
THE SELLER THE BUYER
DOCUMENTARY IRREVOCABLE LETTER OF CREDIT FROM: CHEMICAL, BANK NEW YORK
OUR REF: NY960520004658001T01
TO: BANK OF CHINA,
SHANGHAI BRANCH,
50 HUQIU ROAD , SHANGHAI ,
THE PEOPLE’S REP. OF CHINA
TEST: FOR USD103 056.00 ON DATE MARCH 24, 2005
PLEASE ADVICE BENEFICIARY OF THE FOLLOWING LETTER OF CREDIT
ISSUED BY US IN THEIR FAVOR SUBJECT TO UCP 500.
DOCUMENTARY CREDIT NUMBER: DRG-LWLC50
DATE AND PLACE OF EXPIRY: JUNE 30, 2005 IN CHINA
APPLICANT: LIWEI TRADING CO., LTD. NO. 4267 EAST NANJING ROAD SHANGHAI , CHINA
AMOUNT: USD103 056.00
SAY UNITED STATES DOLLARS ONE HUNDRED AND THREE THOUSAND AND FIFITY SIX ONLY
AVAILABLE WITH: BANK OF CHINA
BY: NEGOTIATION OF BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON CHEMICAL BANK, NEW YORK , ACCOMPANIED BY THE DOCUMENTS INDICATED HEREIN.
COVERING SHIPMENT OF:
COMMODITY ART. NO. QUANTITY
TELECONTROL RACING CAR 18812 2400 PIECES
18819 2400 PIECES
SHIPPING TERMS: CIF
DOCUMENTS REQUIRED:
1-3 COPIES OF COMMERCIAL INVOICE, SHOWING IN U.S. DOLLARS AND INDICATING L/C NO. AND CONTRACT NO..
2-2 COPIES OF PACKING LIST SHOWING GROSS/NET WEIGH AND MEASUREMENT OF EACH CARTON.
3-2 COPIES OF INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR THE INVOICE VALUE OF THE GOODS PLUS 10% COVERING ALL RISKS AND WAR RISKS AS PER
AND SUBJECTED TO OCEAN MARINE CARGO ALAUSES OF THE PEOPLE’S INSURANCE COMPANY OF CHINA DATED JAN. 1st, 1981.
4-2/3 SET AND ONE COPY OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORESED MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.
PARTIAL SHIPMENTS: PERMITTED
TRANSSHIPMENTS: PERMITTED
SHIPMENT FROM: SHANGHAI , CHINA TO: NEW YORK
NOT LATER THAN: JUNE 15, 2003
DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER SHIPMENT, BUT WITHIN VALIDITY OF THE LETTER OF CREDIT.
THE L/C IS SUBJECT TO I.C.C. PUBLICATION UCP500
PACKING LIST
保险单
中国人民保险公司
THE PEOPLE’S INSURANCE COMPANY OF CHINA
总公司设于北京一九四九年创立
Head Office: BEIJING Established in 1949
保险单号次
INSURANCE POLICY No.
中国人民保险公司（以下简称本公司）
This policy of insurance witnesses that The People’s Ins urance Company of China (hereinafter called
根据
“the Company” ), at the request of --------------------------------------------------------------------------------------------------
（以下简称被保险人）的要求，由被保险人向本公司缴付约定
(herei nafter called “the Insured” ) and in consideration of the agreed premium paid to the Company by the
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, undertakes to insure the undermentioned goods in transportation subject to the conditions of this policy
条款承保下述货物运输保险，特立本保险单。
as per the clause printed overleaf and other special clauses attached hereon.
Total Amount Insured：
保费费率装载运输工具
Premium： as arranged Rate： as arranged Per conveyance S.S.
开行日期自至
Slg.on or abt. as per B/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, if any, payable on surrender of this policy together with other relevant documents.
所保货物，如发生本保险单项下负责赔偿的损失或事故，
In the event of accident whereby loss or damage may result in a claim under this policy immediate notice applying
应立即通知本公司下述代理人查勘。
For survey must be given to the Company’s Agent as mentioned hereunder:
赔款偿付地点
Claim payable at
日期上海中国人民保险公司上海分公司 Date----------------------------------Shanghai THE PEOPLE’S INSURANCE CO. OF CHINA 地址：中国上海中山东一路23号SHANGHAI BRANCH
Address: 23 Zhongshan Dong Yi Lu Shanghai , China .
Cables: 42001 Shanghai . --------------------------------------------------------- Telex: 33128 PICCS CN General Manager 3．请根据第一章所给信用证以及相关资料缮制一般原产地证书一份。
补充资料：
发票出票日期为2005年9月28日，发票号码是：MN8866 G.W.：19911kgs N.W.: 19339kgs
唛头：
YI YANG
MONTREAL
C/NO. 1—360
一般原产地证书的编号：200586
成品原材料均为国产
H.S.CODE：8204.6661
一般原产地证书ORIGINAL
四、实验要求
请以“单证员”的身份，根据以上销售合同、信用证和补充资料的有关内容缮制。
第三章汇款结算方式实验操作
一、实验目的
1．根据汇款申请书和条件，正确缮制汇款电文、信汇委托书、银行即期汇票。2．汇款指示完整性、准确性的审核。
二、实验内容
1．作为汇出行根据所给汇款申请书缮制电汇业务中的汇款电报。
2．作为汇出行缮制信汇业务中的信汇委托书。
3．作为汇人行审查票汇中的银行即期汇票。
三、实验材料和具体操作要求
1.电汇业务操作：以下是一笔汇款业务的SWIFT 电文，请解释电文。
MT100 CUSTOMER TRANSFER
Date : 980505
Sent to: CHAS US 33 REM
Chase Manhattan n.a. New York n.y.
: 20/transaction reference number 256TT0628
: 32A/value date, currency code, amount98O505 USD10 000.00
: 50/ordering customer
PHOTOGRAPH CO. TIANJIN
: 57/account with bank BANQUE NATIONAL DE TUNISIE TUNIS
: 59/beneficiary customer
/006-250-10129-002
PRECIS10N PHOTO EQUIPMENT LTD.HONGKONG
: 70/details of payment
BEING PROCEEDS UNDER CONTRACT NO.Pll508
: 71A/details of charges
NO ANY CHARGES FOR US
: 72/bank to bank information
IN COVER , DEBIT OUR ACCOUNT WITH YOU
2.信汇业务操作：请根据下列内容制作信汇委托书和支付授权书。
Date of payment order: 9 June, 2006
Paying bank : Bank of China , New York
In cover please debit our account with you.
Ref.No.208MT0212
Payee : Wou International Co.account No.1322189
with Texas Commerce Bank , Houston Texas
Amount : USD8, 124.00
Message : purchasing JBM computer
Remitter : Crystal Palace Hotel
Remitting bank : Bank of China , Tianjin .
Please fill in a form of payment order to make remittance by M/T .
中国银行天津分行 BANK OF CHINA, TIANJIN
下列汇款，请即照解，如有费用请内扣。我已贷记 日 期 你行帐户。 Guangzhou Please advise and effect the following
Payment less your charges if any. In cover,
We have CREDITED your A/C with
大写金额
Amount in Words:
汇款人 附 言 By order of Message 中行天津分行
FOR BANK OF CHINA , TIANJIN
3．票汇业务操作：根据材料制作票汇的汇票。 Draft No. 20060613 Amount: HKD32, 150.00
Place and date of draft : Tianjin, 8 May, 200x Paying bank: Bank of China, Hongkong
Payee : the order of United Trading Company, Hongkong Pay against this draft to the debit of our account . Remitting bank: Bank of China, Tianjin Remitter : China National Light Industrial Products Imp.& Exp.Corp.，Tianjin Branch, Tianjin Please draw a demand draft to make remittance by D/D .
四、实验评价
1．汇款申请书填写的完整性与准确性。
2．汇款指示缮制的正确性与明确性。
3．电汇、信汇、票汇操作流程的准确性与高效性。
第四章托收业务实验
一、实验目的
1．通过实验，使学生掌握托收委托书和托收指示的制作，初步掌握托收单据的审核。
2．通过实验，使学生掌握进口代收收据通知书的制作。
二、实验内容
1．根据合同、单据和其他信息制作托收委托书。
2．审核托收收据。
3．根据制作的托收委托书，制作托收指示。
4．根据托收单据和托收指示制作准确的进口代收单据通知书。
三、实验材料和具体操作要求
1．我某公司出口一批货物，合同规定采用托收方式付款，设寄单邮程为10天，根据下表填写
2.出口商根据合同、单据和相关信息填写托收委托书。
SALES CONFIRMATION
S/C NO.: HT2006002
DATE:JAN.26TH,2006
The seller: Tian Tian Import and Export Trading Company
Address: No .118 Xueyuan Road , Hangzhou , China
The buyer: Happiness Trading Company
Address: No.l , King Road Barcelona Spain
PACKING : To be packed in cartons ,total 304 cartons (100% cotton overalls: 30 pcs/ctn; 100% cotton shirts: 120 pcs/ctn; 100% cotton singlets: 300Pcs/ctn.) .
PORT OF SHIPMENT: Shanghai
PORT OF DESTINATION: Barcelona
TIME OF SHIPMENT: Not later than Apr.18,2006
TERMS OF PAYMENT: D/P at sight
INSURANCE: To be covered by buyer.
REMARES :
The seller : The buyer:
Tian Tian Import and Export Trading Company Happiness Trading Company
××××××
商业发票（1 份正本十2 份副本）
TIAN TIAN IMPORT AND EXPORT TRADING COMPANY
NO . 118 XUEYUAN ROAD , IIANGZHOU，CHINA
COMMERCIAL INVOICE
To : HAPPINESS TRADING COMPANY . INVOICE
NO . l , KING ROAD BARCELONA SPAIN No .: TT0621
INVOICE Date：MAR . 10 , 2006
S/ C No .：HT2006002
S/ C DATE：JAN.26TH , 2006
FROM: SHANGHAI TO : BARCELONA
TOTAL: 1325DOZS USD38975.00
SAY TOTAL:UNITED STATES DOLLARS THIRTY EIGHT THOUSAND NINE HUNDRED AND SEVENTY FIVE ONLY.
TIAN TIAN IMPORT AND EXPORT TRADING COMPANY
＊＊＊
其他信息：
代收行：BANK OF CHINA, BARCELONA BRANCH.
出口商在2006年4月5日向中国农业银行浙江省分行提交托收委托书和随附单据。
3.审核托收项下单据
审核结果：
4．托收行根据上述材料的托收委托书和单据制作托收指示
四、实验评价
1．实验前，要熟悉托收委托书、托收指示、托收单据审核以及进口代收单据通知书的相关知识。 2．仔细阅读实验资料。
3．严格按照实验要求，认真进行实验操作。
第五章信用证业务实验
一、实验目的
1．根据合同填写开证申请书并对开证申请书填写的完整性、准确性进行审核；根据开证申请书正确缮制信用证；信用证修改的处理流程。
2．掌握信用证的审核；信用证通知；信用证中议付、寄单索偿的处理。
二、实验内容
1．开证行审核开证申请书；开证行缮制SWIFT格式信用证；信用证修改的处理流程。
2．通知行审核信用证、通知信用证；出口地银行议付、付款的处理；寄单行寄单索偿的处理。
三、实验材料
1．根据以下资料，请你代上海进出口公司向中国银行上海分行申请开立信用证，缮制开证申请书和信用证各一份
2005年7月1日上海进出口贸易公司（地址：上海市中山东一路1221号，电话021-********）与日本商社（地址：日本东京大通田丁326号，电话028-********）达成一项合同（合同号：MNP050836），从日本进口100台等离子体显示器，价格为每台1 000美元FOB大阪，共100 000美元，每台装一纸箱。合同规定：于2005年10月15日前装运，不准分批装运和转运，装运港为大阪，目的港为上海，要求出口方提供：商业发票一式三份，装箱单一式三份，已装船清洁提单正本一式三份，空白背书，品质检验证书一份，受益人证明一份。要求进口方申请开立不可撤销即期跟单信用证，电开本。
I RREVOCABLE DOCUMENTARY CREADIT APPLICATION
TO: BANK OF CHIAN Place/date:Sept.
CIF