周次 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 学时 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 2 内容 出口单证概论 信用证 出口单据工作程序 汇票 汇票 汇票 发票 装箱单 海关发票 掌握海关发票的作用，内容， 海运提单 掌握B/L的作用、种类、制作 了解不同国家地区的海关发票格式不同 P56 五 １、２、３、５ P57 六 掌握发票的地位、内容，UCP５００对发票的规定，发票的制作，装箱单制作的注意事项 学习要求 了解单据重要性、掌握制单基本要求 掌握L/C的常见种类，基本内容，了解支付程序 了解出口单据工作程序 了解汇票的概念 掌握汇票的格式、制作 掌握汇票的格式、制作 作业 P4 1)、４） P１５ １）、４）、８） P27五 １、４、５ P28 L六 七 １、２、３、４、５ P34 六 １、２、３ 七 P45 四 １、２、３ 18 19 20 2 2 2 保险单据 其它单据 了解保险单据种类，掌握保险单内容 了解其它单据格式 P63 四 １、 P64 五 P76 十一 八、参考资料 《外贸英文制单》 刘启萍 周树玲 主编 对外经济贸易大学出版社
请根据下列信用证条款缮制一汇票。（20分）
WE HEREBY ESTABLISIHED OUR IRREVOCABLE DOCUMENTARY CREDIT IN YOUR FAVOUR AVAILABLE BY YOUR DRAFT(S) AT SIGHT FOR FULL INVOICE VALUE DRAWN ON US,BEARING THE CLAUSE “DRAWN UNDER BANK OF CHINA, SINGAPORE CREDIT NO.YL2105 DATED 20TH OCTOBER,2000”
INVOICE NO.HL-016 INVOICE VALUE:USD9,800.00 NEGOTIATING BANK:BANK OF CHINA,SHANGHAI BRANCH
BENEFICIARY:SHANGHAI XINDA INTERNATIONAL TRADING CO.LTD
NO.———— SHANGHAI，———— EXCHANGE FOR ————
AT————SIGHT OF THIS FIRST OF EXCHANGE （SECOND OF THE SAME UNPAID） PAY TO THE ORDER OF ————————————————
THE SUM OF
———————————————————————————————— DRAWN UNDER ——————————————
————————————————————————- TO———————————
一、下面是一份信用证的有关资料?请认真阅读信用证 并根据信用证的要求缮制有关结汇单据。 ISSUE OF A DOCUMENTARY CREDIT ISSUING BANK ?ASAHI BANK LTD., TOKYO CREDIT NUMBER?0011LC123756 DATE OF ISSUE?20030405
EXPIRY? DATE 20030615 PLACE? CHINA
APPLICANT?ABC CORPORATION, OSAKA, JAPAN
BENEFICIARY?GUANGDONG TEXITILE IMP. AND EXP. WOOLEN KNITWEARS COMPANY LTD. 168 XIAOBEI ROAD, GUANGHZOU 510045, CHINA AMOUT? USD48,400.00
AVAILABLE WITH/BY? ASAHI BANK LTD., NEW YORK BRANCH BY NEGOTIATION DARFTS AT SIGHT FOR FULL INVOICE VALUE DRAWEE? ASAHI BANK LTD., TOKYO
LOADING IN CHARGE? GUANGZHOU PORT FOR TRANSPORT TO ? OSAKA, JAPAN LATEST DATE OF SHIPMENT?20030531
DESCRIPT. OF GOODS? LADIES GARMENTS AS PER S/C NO.123 PACKING:
10PCS/CTN ART NO. QUANTITY UNIT PRICE STYLE NO.ROCOCO 4,000PCS
USD5.1/PC STYLE NO.FLORES 3,500PCS USD8.0/PC
PRICE TERM : CIF OSAKA
DOCUMENTS REQUIRED?
*3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “FREIGHT PREPAID” NOTIFY APPLICANT (WITH FULL NAME AND ADDRESS).
*ORIGIANL SIGNED COMMERICAL INVOICE IN 5 FOLD. *INSURANCE POLICY OR CETIFICATE IN 2 FOLD. ENDORSED IN BLANK, FOR 110PCT OF THE INVOICE VALUE COVERING THE INSTITUET CARGO CLAUSES(A), THE INSURANCE WAR CLAUSES, INSURANCE CLAIMS TO BE PAYABLE IN JAPAN IN THE CURRENCY OF THE DRAFTS. *CERTIFICATE OF ORIGIN GSP FORM A IN 1 ORIGINAL AND 1 COPY. *PACKING LIST IN 5 FOLD. ADDITIONAL COND.?
1. T/T REIMBURSEMENT IS PROHIBITED.
2. THE GOODS TO BE PACKED IN EXPORT STRONG COLORED CARTONS. 3. SHIPPING MARKS: ITOCHU/OSAKA/NO.1-750 补充资料?
发票号码 SH-25757 发票日期 APR.20?2003 FORM A 号码 GZ8/27685/1007
单位毛重 15.40KGS/CTN 单位净重 13.00KGS/CTN 单位尺码 (60*20*50)CM/CTN 船名航次 DIEK335 V.007 原材料情况 完全自产品 集装箱号码 MAKU5879524 提单号码 KFT2582588 提单日期 MAY15,2003 保险单号码 PIC200178141
根据信用证要求填写下列汇票。
BILL OF EXCHANGE 凭
Drawn under
信用证 第 号 L/C No. 日期 年 月 日
Dated
按 息 付 款 Payable with interest @ % per annum
号码 汇票金额 中
国. 广州 年 月 日 No. Exchange for , Guangzhou 见票 日后?本汇票之副本未付?付 或其指定人
At sight of this FIRST of Exchange
( Second of exchange being unpaid) Pay to the order of 金额
Thesumof 此致
To AUTH