外贸单证实务教材技能检测参考答案
目 录
项目一 单证业务入门.................................................................................................. 1
任务二 制作单证前的准备工作......................................................................... 1 项目二 信用证方式下的出口单证工作...................................................................... 4
任务一 认识和审核信用证................................................................................. 4 任务二 制作商业发票和装箱单......................................................................... 5 任务三 制作托运单证....................................................................................... 21 任务四 制作出口报检单证............................................................................... 23 任务五 制作出口报关单证............................................................................... 24 任务六 申领原产地证明书............................................................................... 28 任务七 填制投保单证，审核保险单............................................................... 34 任务八 审核提单、制作并发送装运通知....................................................... 37 任务九 制作其他证明....................................................................................... 48 任务十 制作汇票............................................................................................... 51 任务十一 单证交付与归档............................................................................... 54 项目三 信用证方式下的进口单证工作.................................................................. 56
任务一 申请开立信用证................................................................................... 56 任务二 审核单据............................................................................................... 57 任务三 填制入境报检单证............................................................................... 57 任务四 填制入境货物报关单........................................................................... 59 项目四 非信用证方式下的出口单证工作.............................................................. 60
任务一 电汇方式下的出口单证工作............................................................... 60 任务二 托收方式下的出口单证工作............................................................... 64
项目一 单证业务入门
任务二 制作单证前的准备工作
一、翻译以下出口合同
销售合同
卖方： 合同号码：YH08039 山东银海进出口有限公司 日期：2008.12.1 中国青岛市金水街51号 签约地：中国青岛 买方：
LINSA PUBLICIDAD, S.A.
VALENCIA, 195 Bajos. 08011 Barcelona, Spain
本销售合同是由买卖双方共同商定，买方同意购买，卖方同意出售下列商品，条款如下：
价格条款 单价 总价 FOB青岛 1.45 美元/件 7,250.00美元 1.50 美元/件 12,000.00美元 19,250.00 美元 商品及规格 卡片夹 染色牛皮革 黑色 棕色 数量 5000件 8000件 总价：19,250.00美元
包装：一个装1塑料袋，500个装一纸箱，总共26箱 唛头： L.P.
BARCELONA NOS. 1-26
装运时间：2009年1月，海运
装运港和目的港：从青岛到西班牙巴塞罗那 分批装运和转运：允许 保险：由买方承担
支付条件：买方应通过一家卖方能够接受的银行，开立一份不可撤销职务的即期信用证，信用证于装运月份前30天开抵卖方，在装运后15天在中国议付有效。
卖方 买方 山东银海进出口有限公司 LINSA PUBLICIDAD, S.A.
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二、根据以下买卖双方往来信函拟写出口销售确认书
Sales Confirmation
S/C No.D2001PA100
Date: Mar. 10, 2012
Signed at Beijing, China
The Buyer: Boston Trading Co. Ltd., USA
The Seller: Beijing Light Industrial Products Imp. & Exp. Corp. Beijing, China
The Buyers agree to buy and the Sellers agree to sell the under mentioned goods on terms and conditions as set forth here below: Commodity & Specification: Candles Art. No.501
Art. No. 502
Quantity: Art. No.501: 375,000pcs. in 15,000 boxes total;
Art. No.502: 300,000pcs. in 30,000 boxes total. 45,000 boxes total
Packing: In cartons,
Art. No.501: 300 cartons containing 50 boxes of 25pcs/boxes each; Art. No.502: 600 cartons containing 50 boxes of 10pcs/boxes each. 900 cartons total in a 20 foot container.
Unit Price: Art. No.501: USD0.71/box ;
Art. No.502: USD0.145/box FOB Tianjin
Total Amount: USD15,000.00 only
(Say United States Dollars Fifteen Thousand Only)
Shipment: From Tianjin to Boston within 45days after the covering L/C is received by
the Seller. partial shipments and transhipment are allowed.
Insurance: To be covered by the Buyer.
Payment: The Buyer should open through a bank acceptable to the Seller an irrevocable
L/C payable by draft at sight to reach the seller not later than April 2, 2012, valid for negotiation in Beijing, China till the 15th day after the latest date of shipment.
Shipping Mark: B. T. C. Boston No. 1-900 Art. No.
The Buyer The Seller
Boston Trading Co. Ltd. Beijing Light Industrial Products Imp.&Exp. Corp
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三、根据以下资料拟写出口销售确认书
Sales Confirmation
S/C No.D2001PA100
Date: Apr. 22, 2014
Signed at Beijing, China
The Buyer: LK Footwear Inc.
No. 876 Walk Rd., Vancouver Canada The Seller: Fujian Xinlong I/E Co., Ltd.
No. 99 Yan’an Rd., Fuzhou China
The Buyers agree to buy and the Sellers agree to sell the under mentioned goods on terms and conditions as set forth here below: Commodity & Specification Pac Boots Style No.NM1048 Quantity 4800pairs Unit Price CFR Vancouver, Canada USD15.50/pair Amount USD74400.00 Total Contract Value: U.S.Dollars seventy four thousand four hundred only. PACKING:packed in 1pair/box , then 6 boxes/carton
SHIPPING MARK: At Seller’s option.
TIME OF SHIPMENT: within 90 days after receiving the 30% of contract value by T/T In advance.
PORT OF LOADING: Xiamen, China.
PORT OF DESTINATION: Vancouver, Canada. Transshipment is allowed and partial shipment is allowed. .
INSURANCE: Covered by the buyer.
TERMS OF PAYMENT: 30% of proceeds payable by T/T, after the buyer received the advance payment guarantee issued by the seller’s bank for 30% of proceeds; 70% of proceeds payable by T/T against the fax copy of B/L.
The Buyers The Sellers
LK Footwear Inc. Fujian Xinlong I/E Co., Ltd.
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