國(guó)際結(jié)算上機(jī)實(shí)驗(yàn)報(bào)告

1、 德 州 學(xué) 院 實(shí) 驗(yàn) 報(bào) 告 課程名稱(chēng)： 國(guó) 際 結(jié) 算 實(shí)驗(yàn)項(xiàng)目數(shù)： 6 實(shí)驗(yàn)報(bào)告份數(shù)： 1 學(xué)生姓名： * 學(xué)生學(xué)號(hào)： 200901901163 專(zhuān)業(yè)班級(jí)： 2009級(jí)國(guó)貿(mào)本科 1 -2 班指導(dǎo)教師： * * 實(shí)驗(yàn)室名稱(chēng)： 經(jīng)濟(jì)管理系綜合實(shí)驗(yàn)室 2010年 11 月 30 日一、實(shí)驗(yàn)項(xiàng)目名稱(chēng)1.熟悉外貿(mào)單證實(shí)習(xí)平臺(tái)的基本用法。2.掌握國(guó)際結(jié)算中票據(jù)的填制與使用。4.熟悉匯付結(jié)算方式的靈活使用。5.熟悉托收結(jié)算方式的靈活使用。6.熟悉信用證結(jié)算方式的具體操作。7.熟練掌握國(guó)際結(jié)算中各種商業(yè)單據(jù)的制作和審核。二 實(shí)驗(yàn)?zāi)康谋緦?shí)驗(yàn)以國(guó)際貿(mào)易模擬實(shí)習(xí)軟件為基礎(chǔ)模擬操作國(guó)際貿(mào)易結(jié)算的實(shí)際過(guò)程，通過(guò)

2、網(wǎng)絡(luò)模擬實(shí)驗(yàn)了解各種結(jié)算方式下各個(gè)當(dāng)事人的責(zé)任，掌握各種結(jié)算單據(jù)的制作和審核，熟悉各種結(jié)算方式的靈活使用。通過(guò)分別充當(dāng)結(jié)算業(yè)務(wù)中的進(jìn)出口商和進(jìn)出口銀行等當(dāng)事人，熟悉和掌握多種結(jié)算方式，學(xué)會(huì)使用各種結(jié)算工具，學(xué)會(huì)各種商業(yè)單據(jù)的制作和審核。三、實(shí)驗(yàn)環(huán)境1.操作系統(tǒng)：Windows XP 2.應(yīng)用軟件：世格外貿(mào)單證教學(xué)軟件、世格SimTrade外貿(mào)實(shí)習(xí)軟件。四、實(shí)驗(yàn)內(nèi)容與要求1.通過(guò)簽發(fā)票據(jù)實(shí)驗(yàn)，使學(xué)生熟悉匯票、本票和支票等票據(jù)的簽發(fā)，能較熟練運(yùn)用；通過(guò)上機(jī)實(shí)驗(yàn)，使學(xué)生熟悉信用證的使用及審核等相關(guān)業(yè)務(wù)。2. 提供單證實(shí)踐的機(jī)會(huì)，深化學(xué)生在國(guó)際結(jié)算課程中學(xué)到的各種單據(jù)的基本概念和信用證與物權(quán)單據(jù)之間的

3、有機(jī)銜接，熟悉信用證內(nèi)容，掌握制單技術(shù)和實(shí)踐審單原理。3幫助學(xué)生在實(shí)驗(yàn)中獲取知識(shí)，在實(shí)踐中增長(zhǎng)才干，鞏固、深化書(shū)本所學(xué)的理論業(yè)務(wù)知識(shí)，縮短課堂與社會(huì)實(shí)務(wù)部門(mén)的距離，縮短實(shí)際工作中的磨合期。五、實(shí)驗(yàn)總結(jié) （根據(jù)自己在實(shí)驗(yàn)中的收獲感受、出現(xiàn)的問(wèn)題及最終需要注意和提高的方面進(jìn)行總結(jié)。）注：實(shí)驗(yàn)報(bào)告正文字?jǐn)?shù)不得少于2000字。附：實(shí)驗(yàn)結(jié)果（包括填制的票據(jù)、各種結(jié)算方式下的單據(jù)）（一） 實(shí)驗(yàn)結(jié)果1. 信用證審核030203信用證審核結(jié)果信用證號(hào)372623合 同 號(hào)205001審證結(jié)果1.       信用證到期地點(diǎn)在海外的一般不宜接受，建議改

4、為受益人所在地。2.       付款信用證不利于賣(mài)方收款，建議改為議付信用證。3.       由于此批貨物數(shù)量較多，建議允許分批交貨。4.       附加條款中提到“開(kāi)證行將在收到全套無(wú)誤的單據(jù)后付款”，付款時(shí)間不明確，應(yīng)確定具體時(shí)間。5.       信用證金額為21,383.93美元，且有10%的增減幅度，所以雖然合同金額為22509.40美元，仍

5、可以接受。2. 保險(xiǎn)單070201中保財(cái)產(chǎn)保險(xiǎn)有限公司The Peoples Insurance (Property) Company of China,Ltd發(fā)票號(hào)碼Invoice No.INV52148保險(xiǎn)單號(hào)次Policy No.海 洋 貨 物 運(yùn) 輸 保 險(xiǎn) 單MARINE CARGO TRANSPORTATION INSURANCE POLICY被保險(xiǎn)人：Insured：NANJING FORGIGN TRADE IMP. AND EXP. CORP.中保財(cái)產(chǎn)保險(xiǎn)有限公司（以下簡(jiǎn)稱(chēng)本公司）根據(jù)被保險(xiǎn)人的要求，及其所繳付約定的保險(xiǎn)費(fèi)，按照本保險(xiǎn)單承擔(dān)險(xiǎn)別和背面所栽條款與下列特別條款承保

6、下列貨物運(yùn)輸保險(xiǎn)，特簽發(fā)本保險(xiǎn)單。This policy of Insurance witnesses that the Peoples Insurance (Property) Company of China, Ltd. (hereinafter called “The Company”), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the undermentioned goods in transpor

7、tation subject to conditions of the Policy as per the Clauses printed overleaf and other special clauses attached hereon.保險(xiǎn)貨物項(xiàng)目Descriptions of Goods包裝 單位 數(shù)量Packing Unit Quantity保險(xiǎn)金額Amount InsuredLADIES LYCRA LONG PANT12SET/CARTON200CARTON SET 2400 USD48000承保險(xiǎn)別Conditions貨物標(biāo)記Marks of GoodsICC(A) RISKS

8、 AND WAR RISKSCBD / LONDON / NOS1-200總保險(xiǎn)金額：Total Amount Insured:U.S.DOLLORS FORTY EIGHT THOUSAND ONLY保費(fèi)PremiumUSD52800載運(yùn)輸工具Per conveyance S.SDAFENG開(kāi)航日期Slg. on or abt2004-10-20起運(yùn)港FormNANJING目的港ToLONDON所保貨物，如發(fā)生本保險(xiǎn)單項(xiàng)下可能引起索賠的損失或損壞，應(yīng)立即通知本公司下述代理人查勘。如有索賠，應(yīng)向本公司提交保險(xiǎn)單正本（本保險(xiǎn)單共有 份正本）及有關(guān)文件。如一份正本已用于索賠，其余正本則自動(dòng)失效。I

9、n the event of loss or damage which may result in acclaim under this Policy, immediate notice must be given to the Companys Agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in original (s) together with the relevant documents shall be surrendered to the

10、Company. If one of the Original Policy has been accomplished, the others to be void. 賠款償付地點(diǎn)Claim payable atENGLISH日期Date在at地址：Address：3海運(yùn)提單0801031. Shipper Insert Name, Address and PhoneB/L No.CHUAWEI (JIANGSU) GLOVES CO.,LTD.Shanghai International Trade Center 2201 Yan An Road(W),SHANGHAI 200336TEL

11、:+86 21 6278 9099 FAX:+86 21 6278 9569中遠(yuǎn)集裝箱運(yùn)輸有限公司COSCO CONTAINER LINESTLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGINAL2. Consignee Insert Name, Address and PhoneTO ORDERPort-to-Port or Combined TransportBILL OF LADINGRECEIVED in external apparent good order and condition except as other-Wise noted

12、. The total number of packages or unites stuffed in the container, the description of the goods and the weights shown in this Bill of Lading are furnished by the Merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Lading contract. The carrier has Is

13、sued the number of Bills of Lading stated below, all of this tenor and date, One of the original Bills of Lading must be surrendered and endorsed or signed against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The Merchants agree to be bound by the term

14、s and conditions of this Bill of Lading as if each had personally signed this Bill of Lading.SEE clause 4 on the back of this Bill of Lading (Terms continued on the back hereof, please read carefully).*Applicable Only When Document Used as a Combined Transport Bill of Lading.3. Notify Party Insert N

15、ame, Address and Phone(It is agreed that no responsibility shall attsch to the Carrier or his agents for failure to notify)JAMES BROWN&SONS. #304-310 JaJa Street, Toronto, CanadaTEL:(1)7709910,FAX:(1)77011004. Combined Transport *5. Combined Transport*Pre - carriage byPlace of Receipt6. Ocean Ve

16、ssel Voy. No.7. Port of LoadingCMA CGM V.26GWSHANGHAI PORT8. Port of Discharge9. Combined Transport *MONTREALPlace of DeliveryMONTREALMarks & Nos.Container / Seal No.No. ofContainersor PackagesDescription of Goods (If Dangerous Goods, See Clause 20)Gross Weight KgsMeasurementN/M1000CTNS1521ALate

17、x Full Coated Cotton Woven, Knit Wrist Liner16650.00KGS10.80M3Description of Contents for Shippers Use Only (Not part of This B/L Contract)10. Total Number of containers and/or packages (in words)Subject to Clause 7 LimitationONE THOUSAND CARTONS ONLY.11. Freight & ChargesRevenue TonsRatePerPrep

18、aidCollectDeclared Value ChargeEx. Rate:Prepaid atPayable atPlace and date of issueTotal PrepaidNo. of Original B(s)/LSigned for the Carrier, COSCO CONTAINER LINESTHREELADEN ON BOARD THE VESSELDATENOV.25,2003BY4.商業(yè)發(fā)票090103GUANGDONG FOREIGN TRADE IMP. AND EXP. GRANDTON267 TIANHE ROAD GUANGZHOU, CHINA

19、COMMERCIAL INVOICEInvoice No.:1997FT011Date:1997-03-12Seller:GUANGDONG FOREIGN TRADE IMP.AND EXP. GRANDTON267 TIANHE ROAD GUANGZHOU, CHINABuyer:A.B.C. TRADING CO. LTD., HONGKONG312 SOUTH BRIDGE STREET, HONGKONGL/C No.:97-34985Contract No.:AB44001FromGUANGZHOUtoDUBAIMarks and No.Description of goodsQ

20、uantityUnit PriceAmountA.B.CDUBAINOSI-1000MADE IN CHINA AIR CONDITIONER(HUALING BRAND) KF-23GWKF-25GW500PCS500PCSHKD 1000.00HKD 1000.00FOBC2 GUANGZHOUHKD 500000.00HKD 500000.00TOTAL:1000PCSHKD 1000000.00SAY TOTAL: H. K. Dollars ONE MILLION ONLY5.裝箱單090203GUANGDONG FOREIGN TRADE IMP. AND EXP. GRANDTO

21、N267 TIANHE ROAD GUANGZHOU, CHINAPANCKING LISTInvoice No.:1997FT011Date:1997-03-12Seller:GUANGDONG FOREIGN TRADE IMP.AND EXP. GRANDTON267 TIANHE ROAD GUANGZHOU, CHINABuyer:A.B.C. TRADING CO. LTD., HONGKONG312 SOUTH BRIDGE STREET, HONGKONGFromGUANGZHOUtoDUBAMarks and No.Description of goodsQuantityPa

22、ckageG.WN.WMeas.A.B.CDUBAINOSI-1000MADE IN CHINAAIR CONDITIONER(HUALING BRAND)ART NO. P97811 KF-23GWART NO. P97801 KF-25GW500PCS500PCS500 CARTONS500 CARTONS6750KGS6750KGS5750KGS 5750KGS 87CBM87CBMTOTAL:1000PCS1000 CARTONS13500KGS 11500KGS174CBMSAY TOTAL: TEN HUNDRED CARTONS ONLY6.一般原產(chǎn)地證090302GUANGDO

23、NG FOREIGN TRADE IMP. AND EXP. GRANDTON267 TIANHE ROAD GUANGZHOU, CHINAPANCKING LISTInvoice No.:1997FT011Date:1997-03-12Seller:GUANGDONG FOREIGN TRADE IMP.AND EXP. GRANDTON267 TIANHE ROAD GUANGZHOU, CHINABuyer:A.B.C. TRADING CO. LTD., HONGKONG312 SOUTH BRIDGE STREET, HONGKONGFromGUANGZHOUtoDUBAMarks

24、 and No.Description of goodsQuantityPackageG.WN.WMeas.A.B.CDUBAINOSI-1000MADE IN CHINAAIR CONDITIONER(HUALING BRAND)ART NO. P97811 KF-23GWART NO. P97801 KF-25GW500PCS500PCS500 CARTONS500 CARTONS6750KGS6750KGS5750KGS 5750KGS 87CBM87CBMTOTAL:1000PCS1000 CARTONS13500KGS 11500KGS174CBMSAY TOTAL: TEN HUN

25、DRED CARTONS ONLY7.普惠制產(chǎn)地證090402ORIGINAL1.Goods consigned from (Exporter's business name, address, country)Reference No.GUANGDONG MACHINERY IMPORT AND EXPORT CORP.(GROUP)726 DONGFENG ROAD EAST,GUANGZHOU, CHINAGENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certific

26、ate)2.Goods consigned to (Consignee's name, address, country)FORM ASHITAYA KINZOKU CO.,LTD 6-11 7-CHOME UENO TAITO-KU TOKYO, JAPANIssued inTHE PEOPLE'S REPUBLIC OF CHINA(country)See Notes overleaf3 Means of transport and route (as far as known)4.For official useFROM GUANGZHOU TO YOKOHAMA BY

27、VESSEL5.Item num-Ber16.Marks and numbers of PackagesA9700247YOKOHAMANO.1-4107.Number and kind of packages; description of goodsFOUR HUNDRED AND TEN CARTONS OF “RABBIT”BRAND SHOVEL WITH METAL HANDLE8.Origincriterion(see Notes overleaf)“P”9.Grossweightor otherQuantity9850KGS10.Numberand date ofInvoice

28、sGD920029NOV.2,2002 TOTAL: 9850KGS11.CertificationIt is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.12.Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct, that all the goods wereprodu

29、ced inCHINA(country)and that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to JAPANGUANGZHOU NOV.15，2002-Place and date, signature and stamp of certifying authority-Place and date, signature and stamp of authorized sign

30、atory8.匯票090602BILL OF EXCHANGENo.81609D30302003-12-24, SEOUL, KOREAForUSD738000.00(amount in figure)(place and date of issue)At120 DAYS AFTER DATE OF SHIPMENTsight of this FIRST Bill of exchange (SECOND being unpaid)pay toBANK OF CHINA SEOUL BRANCHor order the sum ofU.S. DOLLARS SEVEN HUNDRED AND T

31、HIRTY EIGHT THOUSAND ONLY(amount in words)Value received forof (quantity)(name of commodity)Drawn underBANK OF CHINA SHANDONG BRANCHL/C No.810080000797dated2003-11-07To:BKCHCNBJ810BANK OF CHINAQINGDAO(SHANDONG BRANCH)For and on behalf ofQINGHE LIGHT IND. PROD. IMP. & EXP. CORP(Signature)9.裝運(yùn)通知09

32、1202NANJING FORGIGN TRADE IMP. AND EXP. CORP.SHIPPING ADVICEFAX56489542INVOICE NO.JS03256TEL 56489545L/C NO.H2108S/C NO.ST355MESSRS：EAST AGENT COMPANY126ROOM STREET,ANTERWEIP, BELGIUM DEAR SIRS: WE HEREBY INFORM YOU THAT THE GOODS UNDER THE ABOVE MENTIONED CREDIT HAVE BEEN SHIPPED. THE DETAILS OF TH

33、E SHIPMENT ARE STATED BELOW.SHIPPING MARKS:COMMODITY :LADIES LYCRA LONG PANTCBDLONDONNOS1-200TOTAL G.W.:2000KGSOCEAN VESSEL:DAFENG E002DATE OFDEPARTURE:OCT 20, 2004B/L NO.:HJSHB142323PORT OF LOADING:NANJINGDESTINATION:LONDON10.全套議付單據(jù)099003提單1. Shipper Insert Name, Address and PhoneB/L No.CHUAWEI (JI

34、ANGSU) GLOVES CO.,LTD.Shanghai International Trade Center 2201 Yan An Road(W),SHANGHAI 200336TEL:+86 21 6278 9099 FAX:+86 21 6278 9569中遠(yuǎn)集裝箱運(yùn)輸有限公司COSCO CONTAINER LINESTLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGINAL2. Consignee Insert Name, Address and PhoneTO THE ORDER JAMES BROWN&SONS. #304-3

35、10 JaJa Street, Toronto,CanadaTEL:(1)7709910,FAX:(1)7701100Port-to-Port or Combined TransportBILL OF LADINGRECEIVED in external apparent good order and condition except as other-Wise noted. The total number of packages or unites stuffed in the container, the description of the goods and the weights

36、shown in this Bill of Lading are furnished by the Merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Lading contract. The carrier has Issued the number of Bills of Lading stated below, all of this tenor and date, One of the original Bills of Lading

37、 must be surrendered and endorsed or signed against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The Merchants agree to be bound by the terms and conditions of this Bill of Lading as if each had personally signed this Bill of Lading.SEE clause 4 on the

38、 back of this Bill of Lading (Terms continued on the back hereof, please read carefully).*Applicable Only When Document Used as a Combined Transport Bill of Lading.3. Notify Party Insert Name, Address and Phone(It is agreed that no responsibility shall attsch to the Carrier or his agents for failure

39、 to notify)JAMES BROWN&SONS. #304-310 JaJa Street, Toronto,CanadaTEL:(1)7709910,FAX:(1)77011004. Combined Transport *5. Combined Transport*Pre - carriage byPlace of Receipt6. Ocean Vessel Voy. No.7. Port of LoadingCMA CGM V.26GWSHANGHAI PORT8. Port of Discharge9. Combined Transport *MONTREALPlac

40、e of DeliveryMarks & Nos.Container / Seal No.N/MNo. ofContainersor Packages88 CTNSDescription of Goods (If Dangerous Goods, See Clause 20)1521ALatex Full Coated Cotton Woven, Knit Wrist Liner2954CPVC Dipped Gloves, Interlock Liner, Rough Chip Finish, GauntletGross Weight Kgs1665.00KGS2430.00KGSM

41、easurement10.80M313.4M3Description of Contents for Shippers Use Only (Not part of This B/L Contract)10. Total Number of containers and/or packages (in words)Subject to Clause 7 LimitationEIGHTEY EIGHTCARTONS ONLY.11. Freight & ChargesRevenue TonsRatePerPrepaidCollectDeclared Value ChargeEx. Rate

42、:Prepaid atPayable atPlace and date of issueSHANGHAI PORT NOV.25,2003Total PrepaidNo. of Original B(s)/LSigned for the Carrier, COSCO CONTAINER LINESTHREELADEN ON BOARD THE VESSELDATENOV.25,2003BY發(fā)票楚為（江蘇）手套有限公司CHUAWEI（JIANGSU）GLOVES CO.,LTD.1810,Shanghai International Trade Center 2201 Yan An Road(W

43、),SHANGHAI 200336出口專(zhuān)用 東稅外票準(zhǔn)字（1998）099號(hào)INVOICE 發(fā)票致 TO：銷(xiāo)售號(hào)JAMES BROWN&SONS.#304-310 JaJa Street,Toronto,CanadaTEL:(1)7709910,FAX:(1)7701100Sales No. 發(fā)票號(hào)碼JS03225Invoice No.日期JS03225Date合同號(hào)F01LCB05127Contract No.起運(yùn)港SHANGHAI，CHINAport of departure目的港MONTREALport of destination嘜頭及號(hào)數(shù)Marks&Numbers品名

44、Descriptions數(shù)量，單位Quantities單價(jià)Unit Price總價(jià)AmountFOB SHANGHAIN/MSTYLE：1521ALatex Full Coated Cotton Woven, Knit Wrist Liner1000 DOZ.USD4.47USD4470.00STYLE：2954CPVC Dipped Gloves, InterlockLiner, Rough Chip Finish, Gauntlet1200DOZ. USD6.70USD8040.00Total:2200DOZUSD12510.00SAY TOTAL：U.S.DOLLARS TWELVE T

45、HOUSAND FIVE HUNDRED AND TEN ONLY.裝箱單楚為（江蘇）手套有限公司CHUAWEI（JIANGSU）GLOVES CO.,LTD.2810,Shanghai International Trade Center 2201 Yan An Road(W),SHANGHAI 200336P A C K I N G L I S T 裝 箱 單致 To: 發(fā)票號(hào)碼JS03225JAMES BROWN&SONS.#304-310 JaJa Street,Toronto,CanadaTEL:(1)7709910,FAX:(1)7701100Invoice No.日期NO

46、V.25，2003Date合同號(hào)F01LCB05127Contract No.嘜頭及編碼Marks品名Description數(shù)量（CTN）毛重（KGS）凈重（KGS）體積（CBM）N/MSTYLE：1521A Latex Full Coated Cotton Woven, Knit Wrist Liner401665158310.80N/MSTYLE：2954C PVC Dipped Gloves, InterlockLiner, Rough Chip Finish, Gauntlet482430182713.40TOTAL：884095341024.20G.W. : 4095KGSN.W.

47、:3410KGS普惠制產(chǎn)地證ORIGINAL1.Goods consigned from (Exporter's business name, address, country)Reference No.CHUAWEI (JIANGSU) GLOVES CO.,LTD.2810,Shanghai International Trade Center 2201 Yan An Road(W),SHANGHAI 200336GENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certi

48、ficate)2.Goods consigned to (Consignee's name, address, country)FORM AJAMES BROWN&SONS. #304-310 JaJa Street, Toronto, CanadaIssued inTHE PEOPLE'S REPUBLIC OF CHINA(country)See Notes overleaf3 Means of transport and route (as far as known)4.For official useSHIPMENT FROM SHANGHAI TO MONTR

49、EAL BY VESSEL5.Item num-Ber16.Marks and numbers of PackagesN/M7.Number and kind of packages; description of goodsSALES CONDITIONS: FOB SHANGHAI/CHINASALES CONTRACT NO. F01LCB05127LATEX FULL COATED COTTON WOVEN, KNIT WRIST LINER.STYLE QTY/DOZS USD/DOZ1521A 1000 4.47PVC DIPPED GLOVES, INTERLOCK LINER,

50、 ROUGH CHIP FINISH, GAUNTLETSTYLEQTY/DOZSUSD/DOZ2954C12006.708.Origincriterion(see Notes overleaf)“P”9.Grossweightor otherQuantity4095KGS10.Numberand date ofInvoicesJS03225NOV.25，200311.CertificationIt is hereby certified, on the basis of control carried out, that the declaration by the exporter is

51、correct.12.Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct, that all the goods wereproduced inCHINA(country)and that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to CANADASHANGHAI NOV.27, 2003-Place and date, signature and stamp of ce