模块模块 2.3 2.3 出口合同履行出口合同履行

教学目标最终目标： 能完成以 CIF 为贸易术语，完成 L/C 付款方式下的出口业务操作。

促成目标： 能完成 L/C 付款方式下的出口业务操作 能完成出口跟单、备货、报检、报关、制单结汇各环节具体工作 能完成外汇出口核销、出口退税 能处理简单的贸易纠纷

任务任务 2.3.1 2.3.1 信用证的审核与修改信用证的审核与修改

任务目标 能够根据合同审核信用证 能够撰写改证函

对方开来的信用证：

FROM: CITI BANK COPENHAGEN,DENMARKTO:BANK OF CHINA JIANGSU BRANCH

SEQUENCE OF TOTAL: 27: 1/1FORM OF DOCUMENTARY CREDIT: 40A: IRREVOCABLEDOCUMENTARY CREDIT NUMBER: 20: CTBCOP11160DATE OF ISSUE: 31C: 110415DATE AND PLACE OF EXPIRY: 31D: 110710/CHINAAPPLICANT: 50: FRANK TEXTILE LTD.BENEFICIARY: 59: SUZHOU SHAN TRADING CO., LTDCURRENCY CODE, AMOUNT: 32B: USD 296448AVAILABLE WITH/BY: 41A: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT: 42C: SIGHT FOR 100 PCT INVOICE VALUEDRAWEE: 42A: CITI BANKPARTIAL SHIPMENTS: 43: NOT ALLOWEDTRANSHIPMENT: 43T: NOT ALLOWEDLOADING IN CHARGE: 44A: SHANGHAI PORT CHINA

FOR TRANSPORTATION TO: 44B: COPENHAGEN,DENMARKLATEST DATE OF SHIPMENT: 44C: 110630DESCRIPTION OF GOODS AND/OR SERVICES: 45A: ALL COTTON BED-SHEETS ART. NO. BS100 1200 DOZENS CIFC3 COPENHAGENDOCUMENTS REQUIRED: 46A: 1.SIGNED COMMERCIAL INVOICE, 5 FOLD 2.FULL SET OF CLEAN ON BOARD BILL OF LADING, MADE OUT TO ORDER OF SHIPPER,BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFY THE APPLICANT. 3.CERTIFICATE OF QUALITY /QUANITY ISSUED BY CHINA EXIT AND ENTRY INSPECTION AND QUARANTINE BUREAU. 4.PACKING LIST, 5 FOLD. 5.INSURANCE CERTIFICATE OR POLICY FOR THE INVOICE VALUE PLUS 110 PERCENT, BLANK ENDORSED,COVERING

ALL RISKS AND WAR RISK AS PER O.M.C.C.OF P.I.C.C. CLAUSES DD. 1981,01,01 FROM SELLER'S WAREHOUSE TO BUYER'S WAREHOUSE.CLAIMS PAYABLE IN DESTINATION.ADDITIONAL CONDITIONS: 47A: UPON RECEIPT OF DOCUMENTS STRICTLY COMPLYING WITH CREDIT TERM, WE SHALL REMIT FUNDSCONFIRMATION INSTRUCTIONS: 49: WITHOUTSEND. TO REC. INFO.: 72: CREDIT IS SUBJECT TO U.C.P. 2007

信用证的当事人1 ．开证申请人（ applicant ）：也叫开证人（ opener ），向银行提出申请开立信用证的人，一般为进口方2 ．开证行（ opening bank ）：根据开证人的申请开立信用证的银行，一般为进口地银行3 ．受益人（ beneficiary ）：信用证上指定有权使用该信用证的人，一般为出口方4 ．通知行（ advising bank ）：受开证行委托，将信用证通知转递给受益人的银行，一般是开证行在出口国的代理银行5 ．议付行（ negotiating bank ）：根据开证行的授权买入受益人交来的跟单汇票的银行6 ．付款行（ paying bank ）信用证上指定的付款银行，一般是开证行，也可以是其他银行

信用证交易流程：

（ 10 ） （ 2 ）（ 9）

（ 5）

（ 8）

（ 6）

（ 4）

（ 3）

（ 7）

（ 1）

受益人（出口方）

通知行 议付行

开证人（进口方）

付款行 / 开证行

信用证的特点：

1 、信用证是一种银行信用2 、信用证是一种自足文件3 、信用证业务是一种单据买卖

信用证的种类1 ．跟单信用证 (documentary credit) 与光票信用证 (clean credit)2 ．可撤销信用证 (revocable L/C) 与不可撤销信用证 (irrevocable L/C)3 ．保兑信用证 (confirmed L/C) 与非保兑信用证 (unconfirmed L/C)4 ．即期信用证（ sight L/C ）与远期信用证（ time L/C ）光票信用证指仅根据出信用证的主要作用是便于进口方的资金融通。5 ．可转让信用证（ transferable L/C ）与不可转让信用证(untransferable L/C)6 ．循环信用证（ revolving L/C ）7 ．对开信用证（ reciprocal L/C ）8 ．对背信用证（ back-to-back L/C ）

审核信用证信用证的审核一般有以下要点：（ 1 ）开证行资信。（ 2 ）信用证的性质。（ 3 ）对于开证申请人和受益人的名称及地址要仔细加以核对。（ 4 ）信用证的到期日应符合合同的规定。（ 5 ）信用证金额、币种、付款期限规定应符合合同规定。（ 6 ）信用证上填写的商品名称、规格、数量、包装应符合合同规定。（ 7 ）信用证上填写的装运地、卸货地、装运期限以及是否允许分批转运应符合合同的规定。（ 8 ）仔细审核信用证中要求受益人递交的各项单据。（ 9 ）对信用证的批注的审核。

改证函通常包括三方面的内容：一是感谢对方开来信用证；二是列明需要修改的地方，说明如何修改；三是感谢对方合作，希望信用证修改书早日开到。

操作示例：

经审核，发现有如下 5 处与合同规定不符：1 、信用证到期日提前2 、受益人公司名称有误3 、分装规定不符合同要求4 、转运规定不符合同要求5 、投保加成错误

改证函

SUZHOU SHIAN TRADING CO., LTD.ADD:1000 RENMIN ROAD, SUZHOU, JIANGSU, CHINA POST CODE:215001

TEL: 0086-512-63628800 FAX: 0086-512-63628800 EMAIL:LIM@SHIAN.COM.CN

April 16, 2011FRANK TEXTILES LTD.18 MAYFIELD ROAD, COPENHAGEN, DENMARK30021 Denmark

Dear Mr. House,We are very glad to receive your L/C No. CTBCOP11160, but we are quite sorry to find that it contains some discrepancies with the S/C NO. SG-TXTILE01. Please instruct your bank to amend the L/C as quickly as possible.The L/C is to be amended as follows:

-The date of expiry should be ‘110715’ instead of ‘110710’.-The beneficiary should be ‘SUZHOU SHIAN TRADING CO., LTD’ instead of ‘SUZHOU SHAN TRADING CO., LTD’.-The partial shipments should be ‘ALLOWED’ instead of ‘NOTALLOWED’.-The transhipment should be ‘ALLOWED’ instead of ‘NOTALLOWED’.-The insurance value should be ‘PLUS 10 PERCENT’ instead of ‘PLUS 110 PERCENT’.

Yours faithfullySUZHOU SHIAN TRADING CO., LTD.LiMing

任务任务 2.3.2 2.3.2 出口备货与托运出口备货与托运

任务目标 能够缮制商业发票 能够缮制出口货物明细单 能够缮制装箱单 能够缮制订舱委托书

开立发票有关信息如下：发票号码： IN2011013217 外运编号：同发票号 公司号码： SZ01021102 公司开户行： BANK OF CHINA JIANGSU BRANCH 银行账号： 1258739530

操作示例：

苏州世安贸易有限公司

SHIAN TRADING CO., LTD TEL: 86-512-63628800 FAX: 86-512-63628800COMMERCIAL INVOICE

To:

FRANK TEXTILES LTD.

Invoice No.:

IN2011013217

Invoice Date:

20110417

S/C No.: SG-TXTILE01S/C Date: 20110410

From:SHANGHAI, CHINA

To: COPENHAGEN, DENMARK

Letter of Credit No.: CTBCOP11160 Date: 20110415

Marks & Numbers Number and kind of packageDescription of goods

Quantity Unit Price

Amount

FRANK TEXTILES LTD.COPENHAGEN, DENMARKSG-TXTILE01 NO. 1-100

LIANHUA BRAND ALL-COTTON BED-SHEETS ART. NO. BS100TO BE PACKED IN CARTON OF 12 DOZENS EACH, 100 CARTONS IN ONE FCL

1200 DOZENS

USD 247.04

USD 296448.00

TOTAL: 1200 DOZANS

USD 296448.00

SAY TOTAL: US DOLLARS TWO HUNDRED AND NINETY-SIX THOUSAND FOUR HUNDRED AND FORTY-EIGHT ONLY

SIGNATURE LiMing

出口货物明细单

装箱单

订舱委托书

任务任务 2.3.3 2.3.3 出口货物投保出口货物投保

任务目标 能够缮制出口货物投保单 能够解读保险单

保险人：中国人民保险公司江苏分公司THE PEOPLE’S INSURANCE COMPANY OF , BRANCH

被保险人：苏州世安贸易有限公司SHIAN TRADING CO., LTD

标记 包装及数量 保险货物项目 保险金额

AS PER INVOICENO. IN2011013217

100 CTNS BED-SHEETS CNY1956557

总保险金额（大写） SAY CHINESE YUAN ONE MILLION NINE HUNDRED AND FIFTY-SIX THOUSAND FIVE HUNDRED AND FIFTY-SEVEN ONLY

运输工具 ANSHENG V206

装运港 SHANGHAI 目的港 COPENHAGEN

货物起运日期 20110630

投保险别 COVEREING FOR 110% OF TOTAL INVOICE VALUE AGAINST ALL RISK AND WAR RISK AS PER THE OCEAN MARINE CARGO CLAUSES OF THE PEOPLE’S INSURANCE COMPANY OF CHINA, DATED JAN. 1ST, 1981.

赔款地点 COPENHAGEN

保险代理 保单号次投保人盖章及日期 SHIAN TRADING CO., LTD LiMing 2011 年 5 月 25 日

操作示例： 投保单

保险单

任务任务 2.3.4 2.3.4 出口报检出口报检

任务目标 能够缮制出境货物报验单

操作示例： 报检单

任务任务 2.3.5 2.3.5 出口报关出口报关

任务目标 能够缮制出口报关单

操作示例：

任务任务 2.3.6 2.3.6 撰写装运通知撰写装运通知

任务目标 能够解读海运提单 能够撰写装运通知

装运通知的内容一般包括合同号、信用证号、货物名称、数量、总值、唛头、装运口岸、装运日期、运输工具名称、航（班）次等。

操作示例：SUZHOU SHIAN TRADING CO., LTD.

ADD:1000 RENMIN ROAD, SUZHOU, JIANGSU, CHINA POST CODE:215001TEL: 0086-512-63628800 FAX: 0086-512-63628800 EMAIL:LIM@SHIAN.COM.CN

June 30, 2011FRANK TEXTILES LTD.18 MAYFIELD ROAD, COPENHAGEN, DENMARK30021 Denmark

Dear Mr. House,-We are very pleased to inform you that the goods (one container of bed-sheets) under S/C NO. SG-TXTILE01 has been dispatched by s.s. ANSHENG V.206 on JUNE 30th,2011. The B/L number is COS117875 and the total invoice value is US$296448.

-We trust that the goods will reach you safely and meet your requirements.

Yours faithfullySUZHOU SHIAN TRADING CO., LTD.LiMing

任务任务 2.3.7 2.3.7 制单结汇制单结汇

任务目标 能够填制汇票

Bill of ExchangeNo. IN2011013217 JIANGSU 20110701 Exchange for USD296448 Payable with interest @ %At *** sight of this FIRST of exchange ( Second of exchange being unpaid )Drawn under CITI BANK COPENHAGEN,DENMARK L/C No. CTBCOP11160 dated 20110415 Pay to the order of BANK OF CHINA,JIANGSU BRANCH The sum of SAY US DOLLARS TWO HUNDRED AND NINETY-SIX THOUSAND FOUR HUNDRED AND FORTY-EIGHT ONLY Value received 1200 DOZENS OF BED-SHEETS To: CITI BANK COPENHAGEN,DENMARK For and on behalf of SUZHOU SHIAN TRADING CO., LTD.

操作示例：