资源简介

(共19张PPT)
项目九 信用证支付
出口单证综合训练
业 务 背 景
张明先生毕业于宁波城市职业技术学院，现应聘于宁波远大进出口公司。该公司是一家专业进出口贸易公司，公司主营各类玩具、各种童车、中国工艺品、旅游纪念品等进出口业务，深受欧洲、北美和亚洲地区国家的客户欢迎。
近日，宁波远大进出口公司利用公司网站发布供货信息，得知英国QUA IMPORTS CO. LTD对童车感兴趣。于是，宁波远大进出口公司业务员张明先生与QUA IMPORTS CO. LTD公司的SMITH经理进行交易磋商，同意信用证支付方式，随即签订销售合同，落实信用证。当宁波远大进出口公司收到QUA IMPORTS CO. LTD开立的信用证后，选择生产厂商，委托金友国际货代公司办理托运、报检和报关手续，并向当地保险公司办理投保，确保合同的履行。
任务一 草拟合同、落实信用证
工作任务一
根据成交记录填制外销合同
单据9-1外销合同答案
销 售 合 同
SALES CONTRACT
卖方SELLER： 编号NO.：
日期DATE：
地点SIGNED IN：
买方BUYER：
买卖双方同意以下条款达成交易： This contract Is made by and agreed between the BUYER and SELLER, in accordance with the terms and conditions stipulated below.
1．品名及规格 Commodity & Specification 2．数量 Quantity 3．单价及价格条款 Unit Price & Trade Terms 4．金额 Amount
Total:
允许 With 溢短装，由卖方决定
MORE OR LESS OF SHIPMENT ALLOWED AT THE SELLERS’ OPTION
5．总值 Total Value
6．包装 Packing
7．唛头 Shipping Marks
8．装运期及运输方式 Time of Shipment & Means of Transportation
9．装运港及目的地 Port of Loading & Destination
10．保险 Insurance
11．付款方式 Terms of Payment
12．DOCUMENTS
REQUIRED 1．SIGNED COMMERCIAL INVOICE IN TRIPLICATE. 2．FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “FREIGHT PREPAID”AND NOTIFY APPLICANT. 3．PACKING LIST IN DUPLICATE 4．FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PERCENT OF THE INVOICE VALUE COVERING A WPA, RISK OF CLASHING AND BREAKAGE AND WAR RISK 5．CERTIFICATE OF QUALITY IN 2 ORIGINALS ISSUED BY COMPETENT AUTHORITY 6．CERTIFICATE OF ORIGIN ISSUED BY THE CHINA’S CHAMBER OF COMMERCE IN TWO ORIGINALS. 7．BENEFICIARY’S CERTIFIED COPY OF FAX DISPATCHED TO THE APPLICANT WITHIN 7 DAYS AFTER SHIPMENT ADVISING THE CONTRACT NUMBER, NAME OF COMMODITY, QUANTITY, INVOICE VALUE, BILL OF LADING, BILL OF LADING DATE, THE ETA DATE AND SHIPPING CO. ALL DOCUMENTS SHOULD BE MARKED L/C NO. AND CONTRACT NO.
13．备注Remarks
The Buyer The Seller
（signature） (signature)
工作任务二
英国QUA IMPORTS CO. LTD单证员MARY申请开证
2010年6月10日，英国QUA IMPORTS CO. LTD收到宁波远大进出口公司的邮电及随附的外销合同，对该合同进行仔细审核发现无误后，随即会签并回寄了一份合同供对方存档。合同生效后，英国QUA IMPORTS CO. LTD单证员MARY立即对照合同条款，填写开证申请书，向英国劳埃德银行伦敦分行申请开立信用证（LLOYDS BANK，LONDON BRANCH）。
单证 9-2信用证申请书答案
TO: Date:
Beneficiary (Full name and address) L/C No.
Ex-Card No.
Contract No.
Date and place of expiry of the credit
Partial shipments Transhipment Issue by airmail With brief advice by teletransmission
allowed not allowed allowed not allowed Issue by express delivery
Issue by teletransmission (which shall be the operative instrument)
Loading on board/dispatch/taking in charge at/from
Amount
not later than
For transportation to:
Credit available with by sight payment by acceptance by negotiation
Description of goods: by deferred payment at
against the documents detailed herein
and beneficiary’s draft(s) for 100% of invoice value
At sight draft
on issuing bank
Packing: IN CARTON OF ONE SET EACH. FOB CFR CIF
or other terms
Documents required: (marked with X)
1．( ) Signed commercial invoice in originals indicating L/C No. and Contract No.
2．( ) Full set of clean on board Bills of Lading made out and [ ] blank endorsed, marked "freight [ ] to collect / [ ] prepaid
3．( ) Airway bills showing “freight [ ] to collect/[ ] prepaid [ ] indicating freight amount" and consigned to
4．( ) We normal issued by consigned to
5．( ) Insurance Policy/Certificate in originals for % of the invoice value showing claims payable in china in currency of
the draft, blank endorsed, covering [ ] Ocean Marine Transportation / [ ] Air Transportation / [ ] Over land
Transportation[ ]WPA, [ ] All Risks, [ ]War Risks.
7．( ) Certificate of Quantity / Weight in originals issued by an independent surveyor at the loading port, indicating the actual surveyed
quantity / weight of shipped goods as well as the packing condition.
8．( ) Certificate of Quality in originals issued by [ ] manufacturer/ [ ] public recognized surveyor/ [ ].
9．( ) Beneficiary’s Certified copy of cable / telex dispatched to the accountees within after shipment advising [ ] . [ ] name of vessel / [ ] fight No. / [ ] wagon No., date, quantity, weight and value of shipment.
10．( ) Beneficiary’s Certificate Certifying that extra copies of the documents have been dispatched according to the contract terms.
11．( ) Shipping Co’s certificate attesting that the carrying vessel is chartered or booked by accountee or their shipping agents:
12．( ) Other documents, if any
Additional instructions:
1．( ) All banking charges outside the opening bank are for beneficiary’s account.
2．( ) Documents must be presented within 21 days after date of issuance of the transport documents but within the validity of this credit.
3．( ) Third party as shipper is not acceptable, Short Form/Blank back B/L is not acceptable.
4．( ) Both quantity and credit amount % more or less are allowed.
5．( ) Prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by shipping
Co / Air Line / or it’s agent.
6．( ) All documents to be for warded in one cover, unless otherwise stated above
7．( ) Other terms, if any
Account No. with (name of bank)
Transacted by:
Telephone No.: (Applicant: name signature of authorized person)
(with seal)
工作任务三
宁波远大进出口公司单证员方玲审核信用证
宁波远大进出口公司单证员方玲于7月2日收到中国银行宁波分行的信用证通知书和随附的英国劳埃德银行伦敦分行开立的信用证，随即对照合同条款仔细审核下列信用证，并填写信用证审核表。
单证 9-4
信用证审核结果
信用证审核结果
信用证号
合同号
审
证
结
果
工作任务四
英国QUA IMPORTS CO. LTD单证员MARY填写改证申请书
2010年7月10日，英国QUA IMPORTS CO. LTD收到宁波远大进出口公司根据上述审证结果写来的的改证函，单证员MARY立即对照合同条款再次仔细审核了信用证，确认对方改证要求是合理的，随即填写改证申请书，向原开证行提出改证申请。
请对照上述信用证审核结果单，填写下列改证申请书。
单证 9-5改证申请书答案
改证申请书
APPLICATION FOR AMENDMENT TO LETTER OF CREDIT To: Amendment to L/C NO. Date of APPLICATION: No. of Amendment :
Applicant: Advising Bank:
Beneficiary: Amount:
Please amend the above L/C by Swift/Telex as follows All other terms and conditions remain unchanged. Stamp and signature(s) of the applicant: The above-mentioned Documentary Credit is subject to the Uniform and Practice for Documentary Credits(2007revision, ICC., Paris, France, Publication 600 )
工作任务五
宁波远大进出口公司单证员方玲填写信用证分析单
英国劳埃德银行伦敦分行收到英国QUA IMPORTS CO. LTD的改证申请书，审核无误后，于2010年7月8日开出信用证修改书，当日中国银行宁波分行开立信用证修改通知书连同收到的修改书一并转交给了出口商宁波远大进出口公司。宁波远大进出口公司的单证员方玲收到信用证修改通知书后，再次对下列信用证修改书进行审核，审核无误后，结合原信用证和下列修改书的主要内容填写信用证分析单，作为缮制、审核和管理该票业务单证的依据。
单证9-8信用证分析单答案
信用证分析单
银行编号 合同号 受益人
信用证证号
开证银行 进口商
开证日期 信用证效期 起运口岸 目的港
改证日期 信用证到期地
信用证金额 可否转运 可否分批
汇票付款人 汇票
期限 装运期限
交单日 寄单日
注意事项
单证名称
银行
客户
提单 抬头人 保险 险别
通知人 加成率
其他注意事项：
任务二 履行合同和信用证
的规定—— 备货
业务导入
宁波远大进出口公司没有自己的生产实体，在收到信用证改证书经审核无误后，必须寻找合适的加工生产企业履行交货义务。为此，业务员张明先生通过对多家童车的生产规模和生产能力的调查，选择了江苏昆山陆家童车厂作为好孩子童车童车出口货物的加工企业，并与其签订签订采购合同，确保出口货物按时按质顺利完成。因为出口的到欧盟的童车必须出具《出口商品质量许可证》，采购合同中必须列明厂家要出具该证书。
已知童车的增值税：17%；退税率：9% ；国内费用：包装费1元/箱；每个20‘集装箱费用如下：仓储费500元，国内运杂费800元，商检费150元，报关费50元，港口费用400元，业务费用1200元，其他费用2100元。保险：发票金额加成10%，投保一切险0.7%和战争险0.3%海洋运费：从宁波到伦敦港一个20’集装箱运费为1350美元。汇率:人民币对美元为7.25:1；公司预期利润率：10%。每个包装纸箱的尺码规格一样，毛重：15KGS，净重13KGS，体积100CM×80CM×30CM。张明先生需要计算每种型号童车的进货成本，然后填写下列采购合同。
单证 9-9宁波远大进出口公司采购合同答案
宁波远大进出口公司
采 购 合 同
供应商：
日期：
请供应以下产品：
货 号 品名、规格 单 位 数 量 单 价 金 额 备 注
合 计 采购单位：（盖章） 供应商：（盖章）
编号： SH0731

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