外贸单证实务与实训参考答案

项目一 认识外贸单证工作

任务一：初识外贸单证

任务实训参考答案

一．知识巩固

1．外贸制单的基本要求是什么？

答：各种进出口单证，原则上应该做到：“正确、完整、及时、简洁、清晰。” 2．制单要求中最首要的是“正确”，正确应包括哪些具体要求？

答：“正确”至少包括两个方面的内容：一方面是要求各种单据必须做到“相符”，即单证相符、单单相符、单货相符；另一方面则要求各种单据必须符合有关国际惯例和进口国的有关法令和规定。

3．单据“三相符”的要求是指什么？为什么“单证相符”占首要地位？ 答：三相符是指单证相符、单单相符、单货相符。 从“严格相符”的要求来看，“单证相符”占首要地位。因为“单单相符”是以“单证相符”为前提的，离开了这个前提，单单之间即使相符，也会遭到银行的拒付。至于“单货相符”这主要是指单据的内容应该与实际的交货相符，亦即与合同相符。这里，单货相符也必须要具备“单证相符”的前提和条件。因为信用证虽然体现了合同的内容，但对银行来说，信用证是一个独立的文件，它既不依附于合同，也不管实际交货是否与单据的论述相一致。因此，当信用证的某一方面与合同不符，而且未作修改时，缮制出口单据应以信用证的规定为准。所以，从安全收汇的角度来说，结汇单据必须首先注意处理好单证是否相符的问题。

4．进出口单证工作的内容包括哪些？

答：出口单证工作主要有审证、制单、审单、交单、归档五个方面，它贯穿于出口贸易合同履行的整个过程。其基本要求是：做到单证一致、单单一致、单同一致、单货一致。四个一致是相互独立、互为依存的关系，在审证、制单、审单、交单和归档的具体工作中，要合理把握；

进口单证工作的主要内容有开证、制单、审单、和归档四个方面。 5．审单方法主要有哪几种？

审单方法通常有纵向法、横向法、和纵横交错法三种。 纵向法是对照信用证、合同条款逐条逐字审核。

横向法是以发票为依据，审核相同栏目的内容是否一致。

纵横交错法是上述两种方法的综合运用。应该指出，审单的手段应不断更新，要善于利用现代计算机技术来提高审单的准确性和效率

任务二 梳理进出口交易程序

任务实训参考答案：

一．知识巩固

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（一）不定项选择：

1. B 2.BD 3.ABCD 4.BCD 5. D 6.C 7.A 8.D 9.C 10.D （二）案例分析：

1. 答：接受无效。因为付款时间发生变更，为实质性变更发盘条件。 2．答：据《UCP600》规定，保险单签发日期不应晚于货物的装运日期。 （三）简答： 略

任务三 熟悉国际贸易结算方式

任务实训参考答案：

一．知识巩固 （一）单项选择题

1-5 B C A A B 6-10 CC B B D （二） 多项选择题

1.BCD 2.ABCD 3.ABCD 4.AB 5.BCD 6.ABCD 7.BCD 8.ACD 9. ACD 10.ABC （三）简答题： 略

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项目二 信用证释读与操作

任务一 信用证释读

任务实训参考答案 一. 知识巩固

（一） 单项选择题

1-5 C C C D A 6-10 C B C D D （二）案例分析

答：简电通知不是有效的信用证文件，需待对方开来有效的信用证文件方能参照发货。 二．能力实训

1. 阅读并翻译该信用证 （略）

2. 该证其他条件（Additional Conditions）规定内容较多，请正确理解。 （略）

3. 找出本证的交单截止日、交单地点、交单期。

本证有效期为2012年12月21日，交单地点在中国，交单期为装运日后21天 4. 请找出表明本信用证为可转让信用证的相关条款。 答：项目40A 表明信用证为不可撤销的可转让的信用证 项目47A 第五条表明该信用证由交通银行转让

任务二 审核与修改信用证

任务实训参考答案

一．知识巩固 （一）单项选择题

1-5 C C D C A 6-10 A A A B C （三）案例分析 答：该信用证并未得到有效的修改。有效的修改应以收到开证行开来的修改通知书为准，开证申请人单方面同意修改无效。 二．能力实训

经过审核，发现该信用证存在以下不符点： 1. 到期地点错误，应为受益人所在国到期。

2. 开证申请人和受益人名称地址错误，互相颠倒。 3. 金额和货币错误，应为41400.00美元 4. 分批装运规定错误，应为不允许 5. 转运规定错误，应为不允许 6. 装运港规定错误，应为青岛

7. 货物数量错误，第二种商品THERMOS的数量应为4400PCS

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8. 贸易术语规定错误，应为CFR,而非CIF

9. 需要的单据中应删除保险单，CFR条件下卖方无需投保。 10. 交单期限规定过短，应将2DAYS 改为15DAYS.

任务三 申请开证操作

任务实训参考答案

一．知识巩固 （一）单项选择题： 1-5 A A D D B （二）判断是非：

1-5 √×√√× 6-10×√×√√ 二．能力实训 填制开证申请书

IRREVOCABLE DOCUMENTARY CREDIT APPLICATION

TO: BANK OF CHINA Date:APR 1,2012

Beneficiary(full name and address) L/C No. Ex-Card No. HANTAI STEEL CORP. Contract No. NO.203 LIDIA HOTEL OFFICE 1546-49, Date and place of expiry of the credit NOT LATER THAN AUG 15,2012 IN KOREA DONG-GU, BUSAN, KOREA Partial shipments ( )Allowed (× )not allowed Transshipment ( )Allowed (× )not allowed ( )Issue by airmail ( )With brief advice by teletransmission ( )Issue by express delivery (×)Issue by teletransmission(which shall be the operative instrument) Amount(both in figures and words) USD12600.00 SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED ONLY. Loading on board/dispatch/taking in charge at/from BUSAN,KOREA Not later than JULY 15,2012 For transportation to XINGANG,TIANJIN Description of goods: COLD ROLLED STEEL SHEET IN COIL Credit available with ( )by sight payment ( )by acceptance SPECIFICATIONS: JIS G3141 SPCC-SD (×)by negotiation SIZE: 0.70MM×1200MM×C; QUANTITY: 60MT ( )by deferred payment at against the documents detailed herein USD 210.00/MT (× )and beneficiary’s draft for 100 % of the invoice value COUNTRY OF ORIGIN AND MANUFACTURERS: at SIGHT on ISSUING BANK REPUBLIC OF KOREA, VICTORY FACTORY (×)FOB( )CFR ( )CIF ( )or other terms Document required(marked with ) 1. (×) Signed Commercial Invoice in 3 copies indication L/C No. and Contract No. 2.(×)Full set of clean on board ocean Bills of Lading made out TO ORDER and (×) blank endorsed, marked freight (×)to collect/ ( ) prepaid and notify APPLICANT 3. ( ) Air Waybills showing “freight ( ) to collect/ ( ) prepaid indicating freight amount” and consigned to . 4.( ) Memorandum issued by _________________ consigned to __________ 5.( ) Insurance Policy / Certificate in 1 copies for 110 % of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ( ) Ocean Marine Transportation / ( ) Air Transportation / (- 4 -

) Over Land Transportation/( ) All Risks, War Risks. 6.( ×) Packing List in 3 copies 7.( ) Certificate of Quantity / Weight in 2 copies issued 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 1 copies issued by ( ) manufacturer / ( ) public recognized surveyor / ( ) 9. (×) Beneficiary’s certified copy of FAX dispatched to the accountees with 1 days after shipment advising (×) name of vessel / (×) 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: CERTIFICATE OF ORIGIN IN TWO FOLDS. Additional instructions: 1. (× ) All banking charges outside the opening bank are for beneficiary’s account. 2. (×) Documents must be presented within 10 days after the 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 are not acceptable. 4. ( ) Both quantity and amount 10 % 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 its agent. 6. (×)All documents to be forwarded in one cover, unless otherwise stated above ( ) Other terms, if any: ALL DOCUMENTS MUST BE MAILED IN ONE LOT TO THE ISSUING BANK BY COURIER SERVICE. Advising bank: Account No.: ×××××××××××× Transacted by: RONGXIANG METAL PRODUCTS CO., LTD NO.529, QI JIANG ROAD, TIANJIN, CHINA 李飞 (Applicant: name, signature of authorized person)

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项目三 缮制结汇单据

任务一 缮制商业单据

任务实训参考答案

一．知识巩固

（一）单项选择题： 1-5 C A C D D （二）多项选择题

1.ABCD 2.ABD 3.BD 4.AD 5.AB (三)案例分析：

1.答；拒付理由不成立。根据《UCP600》规定：商业发票无需签署。

2.答：银行拒付的原因是单证不符，商业发票的金额高于信用证的总金额。 二．能力实训

实训项目：缮制发票和装箱单

COMMERCIAL INVOICE ISSUER INVOICE NO. DATE HONG TAI TEXTILES IMP. & EXP. CO., LTD RS10100157 DEC.28,2010 117 TAISHAN ROAD, QINGDAO, CHINA L/C NO. DATE 11110219165 NOV.29,2010 CONSIGNEE E.THAI ROONG LTD, PART 22-24 MAHAESAK ROAD, BANGKOK, THAILAND S/C NO. DATE HT1001260 DEC.1,2010 FROM QINGDAO,CHINA TO BANGKOK ,THAILAND MARKS DESCRIPTION OF GOODS QTY UNIT PRICE AMOUNT RAW SILK CIF BANGKOK CTR 29/31 5A 1222.53KGS USD 35.20/KG USD 43033.06 BANGKOK 29/31 6A 606.64KGS USD 36.50/KG USD 22142.36 NO.1-60 TOTAL 1829.17KGS USD65175.42 SAY US DOLLARS SIXTY FIVE THOUSAND ONE HUANDRED SEVENTY FIVE AND CENTS FORTY TWO ONLY. FREIGHT FEE: USD 60.00 INSURANCE FEE:USD 50.00 FOB VALUE: USD 65065.42 - 6 -

SILK FOR READY MADE GARMENTS INDUSTRY HONGTAI TEXTILES IMP& EXP CO. LTD 林阳(签名盖章) PACKING LIST ISSUER INVOICE NO. DATE HONG TAI TEXTILES IMP. & EXP. CO., LTD RS10100157 DEC.28,2010 117 TAISHAN ROAD, QINGDAO, CHINA SHIPPING MARKS: CTR CONSIGNEE BANGKOK E.THAI ROONG LTD, PART NO1-60 22-24 MAHAESAK ROAD, BANGKOK, THAILAND FROM QINGDAO,CHINA TO BANGKOK THAILAND DESCRIPTION OF GOODS QTY PACKAGES G.W. N.W. MEAS RAW SILK 29/31 5A 1222.53KGS 40CTNS 1335.62KGS 1222.53KGS 4.01CBM 29/31 6A 606.64KGS 20CTNS 669.48KGS 606.64KGS 2.01CBM NO.1-60 TOTAL 1829.17KGS 60CTNS 2005.10KGS 1829.17KGS 6.02CBM TOTAL QTY :1829.17KGS PACKAGES: 60CTNS G.W.: 2005.10KGS MEAS: 6.02CBM SILK FOR READY MADE GARMENTS INDUSTRY HONGTAI TEXTILES IMP& EXP CO. LTD 林阳(签名盖章) 任务二 缮制运输单据

任务实训参考答案

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一． 知识巩固 （一）单项选择题：

1-5 B B B A C 6-11 C B A B A B （二）多项选择题：

1.ABCD 2.AB 3.ABCD 4.BCD 5.ABCD 6.ABCD 7.BCD 8.AB 9.ABCD （三）翻译下列句子：

(1)全套清洁已装船海运提单，做成“凭指示”抬头，空白背书，注明“运费预付”在目的地通知ABC公司。不接受显示发票金额、单价、贸易术语、合同号、信用证号的提单

(2)全套不少于3份清洁已装船海运提单，注明“运费预付”做成“凭指示”抬头，凭我方指示背书，显示“BLUE BIRD TRADING COMPANY”为被通知人，不接受简氏提单，提单上要说明货物用集装箱装运，显示集装箱号。 二．能力实训

实训项目：缮制提单 Shipper B/L NO. : CSA-2056 SHANGHAI ABC IMPORT AND ERPORT CORP. Consignee: TO ORDER OF SHIPPER Notify Party OVERSEAS TRADING COMPANY SINGAPORE SECTION #03-12 SULTAN PLAZA, SINGAPORE Pre-carriage by Ocean Vessel Voy HUANGHE V133 Port of Discharge SINGAPORE Marks & Nos No. OTC SCW-71023 SINGAPORE NO.1-2600 2600 CARTONS Place of Receipt Port of Loading SHANGHAI Place of Delivery 中国远洋运输总公司 CHINA OCEAN SHIPPING CO. Combined Transport BILL OF LADING Received in external apparent good order and condition except as otherwise noted. The total number of packages or units stuffed in the container, the description of goods, the weights shown in this B/L are furnished by the merchants, and which the carrier has no reasonable means of checking and is not a part of this B/L contract. ORIGINAL No of containers or Kind of Packages; Description of Goods “CHANGHONG”BRAND COLOR TELEVISION SET FREIGHT PREPAID TO SINGAPORE 39000KGS 686.4CBM Gross Weight (KGS) Measurement Container Seal Pkgs - 8 -

Total Number of Containers or Packages(In Words) SAY TWO THOUSAND SIX HUNDRED CARTONS ONLY. FREIGHT & CHARGES Ex. Rate Total Freight No. of Original B(S)/L THREE LADEN ON BOARD THE VESSEL Date APR 26,2009 by Prepaid at Revenue Tons Rate Per Payable at Prepaid Collect Place and Date of Issue APR 26,2009,SHANGHAI Signed for the Carrier CHINA OCEAN SHIPPING CO. AS CARRIER

任务三 缮制保险单据

任务实训参考答案

一．知识巩固 （一）单项选择题

1-5 C B B A D

（二）翻译下列保险条款

(1)保险单或保险凭证一式两份，开给开证申请人，投保协会货物一切险和战争险，仓至仓至最终目的地绍恩多夫，按照至少发票金额的110%投保，注明保险费已付，显示如有索赔，地点在德国，注明在德国的理赔解决机构。

(2)海运保险单或凭证一式两份，空白背书，按照发票金额的120%投保中国人民保险公司1981年1月1日海运货物条款的平安险，加保偷窃提货不着险、受热受潮险、串味险、钩损险和包装破损险。注明如有索赔，在泰国赔偿。 （三）案例分析

答：拒付理由成立。根据《UCP600》规定：信用证项下保险单的投保金额至少应为发票金额的110%，此案中投保金额不足，造成单证不符，因此银行拒付是有道理的。

二．能力实训

实训项目：缮制保险单

中保财产保险有限公司 The People’s Insurance (Property) Company of China,Ltd 发票号码 Invoice No. MIE201156 L/C NO.: YS1234 海 洋 货 物 运 输 保 险 单 保险单号次 Policy No. MARINE CARGO TRANSPORTATION INSURANCE POLICY - 9 -

被保险人(Insured)： CHINA MACHINERY IMP. & EXP.CO., NINGBO BRANCH 中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所栽条款与下列特别条款承保下列货物运输保险，特签发本保险单。 This policy of Insurance witnesses that the People’s 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 transportation subject to conditions of the Policy as per the Clauses printed overleaf and other special clauses attached hereon. 保险货物项目Descriptions of Goods BUTTERFLY SEWING MACHINES 包装单位数量Packing Unit Quantity 400 WOODEN CASES 保险金额Amount Insured USD 20240 承保险别(Conditions) COVERING ALL RISKS AND WAR RISK 货物标记(Marks of Goods) N/M 总保险金额： SAY US DOLLARS TWENTY THOUSAND TWO HUNDRED FORTY ONLY. Total Amount Insured: 保费 载运输工具 HONGZHEN V.65 开航日期 JULY 15,2010 Premium Per conveyance S.S Slg. on or abt 起运港Form 目的港To LONDON ,ENGLAND NINGBO,CHINA 所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保险单正本（本保险单共有 2 份正本）及有关文件。如一份正本已用于索赔，其余正本则自动失效。 In the event of loss or damage which may result in acclaim under this Policy, immediate notice must be given to the Company’s Agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in TWO original (s) together with the relevant documents shall be surrendered to the Company. If one of the Original Policy has been accomplished, the others to be void. 赔款偿付地点 LONDON IN USD Claim payable at 日期(Date) JULY 14,2010 在at 地址： 中保财产保险有限公司（盖章） Address：

任务四 缮制官方单据

任务实训参考答案

一．知识巩固

(一)单项选择题：

1-5 A D B A B 6-8 B C C （二）多项选择题

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1.ABCD 2.ADE 3.ABCD 4.ABC 5.ABC （三）翻译下列英文条款：

1. 由商会签发的原产地证一份正本一份副本，证明货物由中国原产，正本由阿联酋驻中国的代表签证。

2.普惠制原产地证格式A 一份正本一份副本，证明中国为货物的原产国。 3.质量证明一式四份。 二．能力实训

实训项目：缮制一般原产地证

1. Exporter(full name and address) CERTIFICATE NO. ： CCIPT094910022 HONG TAI TEXTILES IMP. & EXP. CO., LTD 117 TAISHAN ROAD, QINGDAO, CHINA 2. Consignee(full name, address, country) CERTIFICATE OF ORIGIN OF THE PEOPLE’S REPUBLIC OF CHINA E.THAI ROONG LTD, PART 22-24 MAHAESAK ROAD, BANGKOK, THAILAND 3.Means of transport and route FROM QINGDAO,CHINA TO BANGKOK BY VESSEL 3. Country / region of destination THAILAND 6.Marks and 7. Number and kind of 8.H.S.Code 9.Quantity 10. Number and numbers packages description of goods; 60(SIXTY)CARTONS OF RAW SILK SILK FOR READY MADE GARMENTS INDUSTRY 11.Declaration by the exporter 12.Certification date of invoices NO.:RS10100157 DATE:DEC 28,2010 5.For certifying authority use only CTR BANGKOK NO1-60 50020011 2005.10KGS The undersigned hereby declares that the It is hereby certified that the declaration above details and statement are correct; by the exporter is correct that all the goods were produced in China and that they comply with the Rules of Origin of the People’s Republic of China. 青岛贸促会（公章） HONG TAI TEXTILES IMP. & EXP. CO., LTD ( 公司章) - 11 -

QINGDAO,DEC 29,2010,林旭（签名） authorized signatory QINGDAO, DEC 30,2010 张勇（签名） certifying authority Place and date, signature and stamp of Place and date, signature and stamp of

项目任务五 缮制附属单据

任务实训参考答案

一．知识巩固

(一)翻译下列句子：

1.证明货运单据的每份复印件都在装运后48小时内传真给了开证申请人的受益人证明。

2.受益人要将一套不可转让的副本单据在装运后立即直接寄给开证申请人，且要随附一份受益人证明在单据中。 二．能力实训

实训项目1：缮制受益人证明 GUANGYUAN GARDEN PRODUCTS IMP. AND EXP. CO., LTD. 27 XINJIAN ROAD, TAIYUAN, CHINA CERTIFICATE DATE:FEB 13,2013 PLACE:TAIYUAN,CHINA TO MESSERS: LAIKI PERAGORA ORPHANIDES LTD. RE: L/C NO. 286/13/10016 INVOICE NO.: 13SHGD302 THE ORIGIAL INVOICE AND PACKING LIST HAVE BEEN DISPATCHED TO THE APPLICANT BY COURIER SERVICE 2 DAYS BEFORE SHIPMENT. GUANGYUAN GARDEN PRODUCTS IMP. AND EXP. CO., LTD.(盖章) 杨洋（手签） 实训项目2：缮制装运通知 HONG TAI TEXTILES IMP. & EXP. CO., LTD 117 TAISHAN ROAD, QINGDAO, CHINA - 12 -

ADVICE TO: DATE:JAN 06，2011 E.THAI ROONG LTD, PART RE: INVOICE NO.: RS10100157 DEAR SIRS: THE GOODS UNDER L/C NO. 11110219165 HAVE BEEN SHIPPIED.THE DETAILS ARE AS FOLLOWS: COMMODITY: RAW SILK PACKING:60 CARTONS PORT OF LOADING:QINGDAO,CHINA PORT OF DISCHARGE:BANGKOK,THAILAND DATE OF SHIPMENT:JAN 05，2011 VESSEL:HANJIN OTTAWA V. 073E B/L NO.:DELS50939811 SHIPPING MARKS: CTR BANGKOK NO1-60 SILK FOR READY MADE GARMENTS INDUSTRY HONG TAI TEXTILES IMP. & EXP. CO., LTD 林阳(签名盖章)

项目任务六 缮制资金单据

任务实训参考答案

一．知识巩固

（一）单项选择题：

1-5 C D B C C 6-10 D A B B B （二）多项选择题

1.CD 2. AD 3. ACD 4.ABCD 5. CD （三）翻译下列汇票条款：

（1）凭受益人根据该信用证开立的即期汇票在上海汇丰银行议付有效。

(2) （提供）见票后60天付款，以东京银行为付款人的汇票。本信用证项下的远期汇票在见票时议付，贴现费用承兑佣金由开证申请人承担。 （四）简答题：

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答：根据该信用证规定，议付时无需提供汇票 二．能力实训

实训项目：缮制汇票

答：该笔业务L/C中规定：付款分两部分，发票金额的70%在装运日后30天支付，30%见票即付。因此，汇票应准备两套。

第一套汇票填制如下：

No. QD1266 DateAPR 20,2012 Qingdao, China Exchange forUSD71400.00

At..30 DAYS AFTER SHIPMENT DATE APR 16,2012..... Sight of the FRIST of exchange (SECOND of the same tenor and date being unpaid) pay to the order of BANK OF CHINA ,QINGDAO BRANCH

The sum of SAY US DOLLARS SEVENTY-ONE THOUSAND FOUR HUNDRED ONLY. value received and charge to account

Drawn under. ABN AMRO BANK N.V. BRUSSELS L/C NO.23456 DATED FEB 30,2012

To: ABN AMRO BANK N.V. ,NEW YORK BR.

DEF COMPANY ,QINGDAO 杨珊

第二套汇票填制如下：

No. QD1266 DateAPR 20,2012 Qingdao, China Exchange forUSD30600.00

At..30 DAYS AFTER SHIPMENT DATE APR 16,2012..... Sight of the FRIST of exchange (SECOND of the same tenor and date being unpaid) pay to the order of BANK OF CHINA ,QINGDAO BRANCH

The sum of SAY US DOLLARS THIRTY THOUSAND SIX HUNDRED ONLY. value received and charge to account

Drawn under. ABN AMRO BANK N.V. BRUSSELS L/C NO.23456 DATED FEB 30,2012

To: ABN AMRO BANK N.V. ,NEW YORK BR.

DEF COMPANY ,QINGDAO 杨珊

项目四 缮制托运单证

任务一 缮制海运托运单

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任务实训参考答案

一．知识巩固 （一）单项选择题 1-5 C A C B B （二）判断题： 1-5√××√× 二．能力实训

实训项目：填制海运托运单

Shipper (发货人) YAGE GARMENTS IMP & EXP. CORPORATION 291 CHANGJIANG ROAD, QINGDAO, SHANDONG CHINA TEL: 86-0532-6371236 FAX: 86-0532-6371238 Consignee(收货人) TO ORDER Notify party(通知人) S.W. TRADING CO., LTD. 283 WATER ROAD DUBAI UNITED ARAB EMIRATES P.O. BOX 1147 TEL:+971 4 216 2500 FAX:+971 4 216 2500 Pre-carriage by(前程运输) Ocean vessel(船名)Voy.No.(航次) Port of discharge(卸货港) DUBAI Container No. (集装箱号) EASU982341 Place of receipt(收货地点) Port of loading(装货港) QINGDAO Place of delivery(交货地点) Final destination for the merchant’s reference(目的地) Seal No.（封志号）Nos of Containers or Kind of Packages; Marks & Nos Pkgs(箱数或件数) 1000 CARTONS Description of Goods (包装种类与货名) LADIES SKIRTS Gross Weight (公斤) 25000 Meas (立方米） 44 集装箱货物托运单 货主留底 第 一 联 D/R No.(编号) S.W. GE1003010 DUBAI C/NO.1-1000 TOTAL NUMBER OF CONTAINERS OR ONE THOUSAND CARTONS ONLY PACKAGES (IN WORDS) FREIGHT &CHARGES PREPAID Ex Rate (兑换率) Prepaid at(预付地点) Total prepaid (预付总额) Service Type on Receiving - CY, -CFS, -DOOR Payable at(到付地点) No. of original B(s)/L (正本提单分数) THREE Service Type on Delivery - CY, -CFS, -DOOR Reefer Temperature oF oC Revenue Tons (运费吨) Rate(率) Per (每) Prepaid（预付） × Collect（到付） Place of issue(签发地点) Required(冷藏温度) - 15 -

TYPE OF Ordinary, Reefer, Dangerous, auto (普通) √ （冷藏） （危险品） （裸装车辆） Liquid , Live Animal, Bulk , (液体) （活动物） （散货） 可否转船：YES 可否分批： NO 装期：ON OR BEFORE THE END OF 效期：JULY 5, 2010 危 Class : 险 Property: 品 IMDG Code page: UN No. GOODS(种类) JUNE, 2010 金额：USD276000.00 制单日期：JUNE 2,2010 任务二 缮制航空托运书

任务实训参考答案

一．知识巩固

（一）单项选择题： 1-5 C C A D B （二）判断题 1-5 ××√√× 二．能力实训

实训项目：填制国际货运托运书

国际货物托运书

SHIPPER’S LETTER OF INSTRUCTION

托 运 人 姓 名 及 地 址 SHIPPER’S NAME AND ADDRESS 托 运 人 帐 号(SHIPPER’S ACCOUNT NUMBER) 供承运人用 FOR CARRIER USE ONLY YAGE GARMENTS IMP. & EXP. CORPORATION 291 CHANGJIANG ROAD, YANTAI,SHANDONG CHINA 收货人姓名及地址 CONSIGNEE’S NAME AND ADDRESS 收货人帐号(CONSIGNEE’S 航班/日期 ACCOUNT NUMBER) FLIGHT/DAY 已预留吨位(BOOKED) 运费（CHARGES） FREIGHT PREPAID 另请通知ALSO notify： SAME AS CONSIGNEE 到达站AIRPORT OF DESTINATION TOKYO 唛头 MARKS GOOD LUCK 航班/日期 FLIGHT/DAY GOOD LUCK CO., LTD. NO.123 TRADE STREET P.O. BOX 890 TOKYO, JAPAN 代理人的名称和城市（Issuing carrier’s agent name and city） 始发站AIRPORT OF DEPARTURE QINGDAO 12YAGE118 TOKYO - 16 -

C/NO1-22 托 运 人 声 明 的 价 值 (SHIPPER’S DECLARED VALUE) 供 运 输 用FOR CARRIAGE NVD 件数 供 海 关 用FOR CUSTOMS NCV 保 险 金 额(AMOUNT OF 所 附 文 件(DOCUMENTS TO INSURANCE) NIL ACCOMPANY AIR WAYBILL ) 实际毛重（公斤） 运价类别 计费重量（公斤） 费率RATE 货物品名及数量（包括体积或尺寸） NATURE AND GROSS RATE CLASS CHARGEABLE WEIGHT（kg） Q 263.00 KG 20.15 MEN’S GLOVES 50X35X45X16 / CHARGE QUANTITY OR GOODS（INCL. DIMENSIONS OF VOLUME） NO.OF PACKAGS ACTUAL WEIGHT（kg） 22 CTNS 263.00 KG 50X40X50X6 VOL:1.86CBM 处 理 情 况（ 包 括 包 装 方 式 货 物 标 志 及 号 码 等 ） (HANDLING INFORMATION（INCLU. METHOD OF PACKING IDENTIFYING MARKS AND NUMBERS ETC.） 托运人证实以上所填全部属实并愿意遵守承运人的一切载运章程

THE SHIPPER CETIFIES THAT THE PARTICULAR ON THE FACE HEREOF ARE CORRECT AND AGREE TO THE CONDITIONS OF CARRIAGE OF THE CARRIER.

托运人签字: 杨朝阳 日期 JUNE 11,2012 经手人 日期 SHIPPER’S SIGNATURE DATE AGENT DATE

项目五 缮制报检单据

任务实训参考答案

一．知识巩固 （一）单项选择题

1. C 2. C 3. B 4. D 5. A （二）简答题：

出入境报检的程序是怎样的？报检时间、地点是怎样规定的？

答：

入境列入法定检验产品目录的商品报检时，报检单位应填写《入境货物报检单》，并提供外贸合同、发票、提(运)单、装箱单等有关单证在规定的报检时间内向检验检疫局申请。

出境货物应在出口报关或装运前七天，由报检单位填写《出境货物报检单》，并同时提供下列单证：

对外贸易合同、销售确认书或订单、信用证或有关函电（非信用证结汇的应在报检单上注明结汇方式）、发票及装箱单等向检验检疫局申请检验。

出入境货物报检后，经检验检疫合格，检验检疫机构将出具《出境货物通关单》或《入境货物通关单》，作为海关通关的单证之一；对在产地报检的出境货物，检验检疫

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机构出具《出境货物换证凭单》，由报关地检验检疫机构换发《出境货物通关单》；检验检疫不合格的，出具《出境货物不合格通知单》。 二．能力实训

缮制出境货物报检单

中华人民共和国出入境检验检疫

出境货物报检单

报检单位（加盖公章）：山东宏康外贸有限公司 报检单位登记号： 联系人： 2011457969 发 货 人 *编号

报检日期： MAY 25,2012 电话： 孙阳 1379120XXXX （中文）山东宏康外贸有限公司 （外文）SHANDONG HONGKANG FOREIGN TRADE CO. LTD （中文）****** （外文）ABC INTERNATIONAL BUSINESS GROUP CORP. H. S. 编码 产地 中国青岛 数/重量 货物总值 包装种类及数量 收 货 人 货物名称（中/外文） 苹果酱罐头 CANNED APPLE JAM 运输工具名称号码 合同号 2007991000 4400箱 29920美元 4400纸箱 贸易方式 一般贸易 信用证号 输往国家 到达口岸 货物存放地点 青岛 DS2012SC205 STT/2012-110 用 途 发货日期 JUNE.05,2012 启运地 青岛 美国 旧金山 许可证/审批证 生产单位注册号 GXIBVC-E-2012-220 BGB/2011/A80098 集装箱规格、数量及号码 合同、信用证订立的检验检疫条款或特殊要求 由中国官方出具卫生证书、植物检疫证书 1X 40’CONTAINER: COSU2639991 标记及号码 N/M 随附单据（划“√”或补填） √合同 √发票 换证凭单 装箱单 √包装性能结果单 许可/审批文件 √生产企业注册登记证 √信用证 √厂检单 需要证单名称（划“V”或补填） 品质证书 正 副 重量证书 正 副 兽医卫生证书 正 副 健康证书 正 副 √卫生证书 1 正 2 副 √植物检疫证书 1 正2 副 副 副 *检验检疫费 总金额 元） 收费人 熏蒸/消毒证书 - 正 - （人民币√出境货物通关单1 正2 计费人 - 18 -

动物卫生证书 正 副 报检人郑重声明： 1.本人被授权报检。 2 上列填写内容正确属实，货物无伪造或冒用他人的厂名、标志、认证标志，并承担货物质量责任。 日期 领取证单 签名 签名：_孙阳____

项目六 缮制报关单据

任务实训参考答案

一．知识巩固

（一）单项选择题：

1. A 2. D 3. B C 4. D 5. C 6. A 7. D 8. A 9. D 10. D （二）简答题：

1. 一般进出口货物的报关程序分为哪几个环节？

答：包括进出口申报、配合查验、缴税、海关放行后提取或装运货物四个环节 2. 向海关申报时需要提供哪些单证？

答：除主要单证进出口货物报关单外，还应提供随附单证，包括商业发票、装箱单、提运单等基本单证，原产地证、出口收汇核销单、出入境货物通关单等特殊单证。 二．能力实训

实训任务：缮制出口货物报关单

中华人民共和国海关出口货物关单

预录入编号 海关编号

申报日期 121209 提运单号 SSAB01-001 出口口岸 深圳蛇口海关 经营单位 深圳市电子进出口有限公司 xxxxxxxxxx 发货单位 深圳市电子进出口有限公司 xxxxxxxxxx 许可证号 备案号 出口日期 121209 运输方式 水路运输 运输工具名称 深圳海/661 贸易方式 一般贸易 征免性质 一般征税 结汇方式 L/C 运抵（国地区） 指运港 德国 不莱梅 保费 0．69/1 境内货源地 深圳 杂费 批准文号 448899662 成交方式 运费 CIF 502/3000/3 - 19 -

合同协议号 SSAB01-0032 集装箱号 SZWY7891012/20/2275 标记唛码及备注 N/M SZWY7891013/20/2275 项号 商品编号 商品名称规格型号 数量及单位 最终目的地国/地区 单价 总价 币制 征免 01 85182100 汽车喇叭 6720对 德国 3.30 22176.00 美元 照章征税 PY-1009A 13440个 02 85182100 汽车喇叭 1705对 德国 17.10 29155. 50 美元 照章征税 PY-6960A 3410个 税费征收情况 录入员 录入单位 兹声明以上申报无讹并承担法律责任 报关员王丽 申报单位（签章）深圳市进出口贸易公司 单位地址：深圳市建设路1232号 邮编 电话88765890 填制日期 海关单批注及放行日期(签章) 审单审价 征税 统计 查放行 验 件数 901 随附单据 包装种类 纸箱 毛重（公斤） 5966 净重（公斤） 5065 生产厂家 深圳市翔达电声器材厂

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项目七 综合制单实训

任务实训参考答案

实训项目：根据提供的资料缮制信用证要求的全套结汇单据。 缮制发票：

XINTAI FORIGN TRADE CORP. QINGDAO, CHINA COMMERCIAL INVOICE Invoice No.: SHE06/7203 Date : NOV 16,2012 L/C NO.: 307811722732 To messrs: MOUN CO., LTD NO.443, 249, ROAD BANGKOK, THAILAND Shipped by VESSEL from QINGDAO,CHINA to BANGKOK,THAILAND 唛号 货名规格 数量 单价 总值 Marks & Nos Description Quantities Unit Price Total Amount MOUN BANGKOK NO.1-80 METHAMIDOPHOS 70 PCT.MIN TECH. 16,000KGS AS PER PROFORMA INVOICE NO. 33745 CIF BANGKOK USD1.132/KG USD18112 - 21 -

SAY US DOLLARS EIGHTEEN THOUSAND ONE HUNDRED AND TWELVE ONLY. FOB VALUE:USD17412 FREIGHT CHANRGES:USD600 INSURANCE PREMIUM:USD100 XINTAI FORIGN TRADE CORP. 肖红（签字）

缮制装箱单： XINTAI FORIGN TRADE CORP. QINGDAO, CHINA PACKING LIST Invoice No.: SHE06/7203 L/C NO.: 307811722732 To messrs: Shipping Marks MOUN CO., LTD MOUN NO.443, 249, ROAD BANGKOK, THAILAND BANGKOK NO.1-80 Shipped by VESSEL from QINGDAO,CHINA to BANGKOK,THAILAND Description Quantities Packing G.W(KGS) N.W(KGS) MEAS(CBM) METHAMIDOPHOS 16000KGS 80DRUMS @220KGS/DRUM @200KGS/DRUM @1.5CBM/DRUM 70 PCT.MIN 17600KGS 16000KGS 120CBM TECH. AS PER PROFORMA INVOICE NO. 33745 - 22 -

TOTAL PACKAGES: 80DRUMS TOTAL G.W.:17600KGS TOTAL N.W.:16000KGS TOTAL MEAS: 120CBM XINTAI FORIGN TRADE CORP. 肖红（签字）

缮制提单： Shipper B/L NO.: BXL7891456 中国远洋运输总公司 CHINA OCEAN SHIPPING CO. Port To Port or Combined Transport BILL OF LADING Received in external apparent good order and condition except as otherwise noted. The total number of packages or units stuffed in the container, the description of goods, the weights shown in this B/L are furnished by the merchants, and which the carrier has no reasonable means of checking and is not a part of this B/L contract. ORIGINAL No of containers Kind of Packages; or Pkgs Description of Goods Gross Weight (KGS) Measurement XINTAI FORIGN TRADE CORP. QINGDAO, CHINA Consignee: TO ORDER OF BANGKOK PUBLIC COMPANY LIMITED,BANGKOK Notify Party MOUN CO., LTD NO.443, 249, ROAD BANGKOK, THAILAND Pre-carriage by Ocean Vessel Voy Place of Receipt Port of Loading QINGDAO Place of Delivery JENNY V. 02 Port of Discharge BANGKOK Marks & Nos Seal No. MOUN BANGKOK NO.1-80 CONTAINER NO.: COSU3274685 80 DRUMS IN METHAMIDOPHOS ONE PCT.MIN TECH. 20’CONTAINER 70 17600KGS 120CBM ON BOARD FREIGHT PREPAID - 23 -

Total Number of Containers or Packages(In Words) SAY EIGHTY DRUMS ONLY FREIGHT & CHARGES Ex. Rate Total Freight No. of Original B(S)/L THREE LADEN ON BOARD THE VESSEL Date NOV 29,2012 by Prepaid at Revenue Tons Rate Per Payable at Prepaid Collect Place and Date of Issue QINGDAO,CHINA ON NOV 29,2012 Signed for the Carrier CHINA OCEAN SHIPPING CO. AS CARRIER

缮制保险单：

中保财产保险有限公司 The People’s Insurance (Property) Company of China,Ltd 发票号码 Invoice No. SHE06/7203 海 洋 货 物 运 输 保 险 单 保险单号次 Policy No. MARINE CARGO TRANSPORTATION INSURANCE POLICY 被保险人(Insured)： XINTAI FORIGN TRADE CORP. QINGDAO, CHINA 中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所栽条款与下列特别条款承保下列货物运输保险，特签发本保险单。 This policy of Insurance witnesses that the People’s 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 transportation subject to conditions of the Policy as per the Clauses printed overleaf and other special clauses attached hereon. 保险货物项目Descriptions of Goods 包装单位数量Packing Unit Quantity 保险金额Amount Insured USD19924 METHAMIDOPHOS 70 PCT.MIN TECH. 80 DRUMS 承保险别(Conditions) 货物标记(Marks of Goods) COVERING INSTITUTE CARGO CLAUSE (ALL RISKS) AND INSTITUTE MOUN WAR CLAUSES(CARGO) BANGKOK NO.1-80 总保险金额： SAY US DOLLARS NINTEEN THOUSAND NINE HUNDRED AND TWENTY-FOUR ONLY. Total Amount Insured: 保费 载运输工具 JENNY V. 02 开航日期 NOV 29,2012 Premium Per conveyance S.S Slg. on or abt 起运港Form QINGDAO,CHINA 目的港To BANGKOK , THAILAND - 24 -

所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保险单正本（本保险单共有2 份正本）及有关文件。如一份正本已用于索赔，其余正本则自动失效。 In the event of loss or damage which may result in acclaim under this Policy, immediate notice must be given to the Company’s Agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in TWO original (s) together with the relevant documents shall be surrendered to the Company. If one of the Original Policy has been accomplished, the others to be void. 赔款偿付地点 BANGKOK,THAILAND IN USD Claim payable at 日期(Date) NOV 28,2012 在at 地址： 中保财产保险有限公司 Address The People’s Insurance (Property) Company of China,Ltd(盖章) （备注：保险单转让时，须经空白背书，一份保险单上标注 ORIGINAL,一份保险单上标

注DUPLICATE） 缮制产地证： 1.Exporter(full name and address) XINTAI FORIGN TRADE CORP. QINGDAO, CHINA 2.Consignee(full name, address, country) MOUN CO., LTD NO.443, 249, ROAD BANGKOK, THAILAND 3.Means of Transport and Route FROM QINGDAO TO BANGKOK BY VESSEL 4.Country / Region of Destination THAILAND 6.Marks numbers CERTIFICATE NO.： CERTIFICATE OF ORIGIN OF THE PEOPLE’S REPUBLIC OF CHINA 5.For certifying authority use only & 7. Numbers and Kinds of 8.H.S.Code 9.Quantity 10. Number and Date of packages; Description of Goods; 2930.9000 80 (EIGHTY) DRUMS OF 16000KGS Invoices MOUN BANGKOK NO.1-80 No.: SHE06/7203 Date : NOV 16,2012 METHAMIDOPHOS 70 PCT.MIN TECH. ******************* - 25 -

11.Declaration by the exporter 12.Certification The undersigned hereby declares that the It is hereby certified that the declaration by the above details and statement are correct; exporter is correct. that all the goods were produced in China and that they comply with the Rules of Origin of the People’s Republic of China. XINTAI FORIGN TRADE CORP.(公司章) QINGDAO, NOV 26,2012 肖红（签字） Place and date, signature and stamp of authorized signatory 青岛检验检疫局(公章) QINGDAO, NOV 27,2012 赵晓（签字） Place and date, signature and stamp of certifying authority

缮制受益人证明：

XINTAI FORIGN TRADE CORP. QINGDAO ,CHINA BENEFICIARIES’ CERTIFICATE TO MESSERS: DATE:NOV 30,2012 PLACE:QINGDAO,CHINA RE:Invoice No.: SHE06/7203 L/C NO.: 307811722732 WE CERTIFY THAT ONE COPY OF ALL NON-NEGOTIABLE DOCUMENTS HAS BEEN SENT DIRECTLY TO BUYER WITHIN 5 DAYS AFTER SHIPMENT EFFECTED XINTAI FORIGN TRADE CORP. 肖红（签字） 缮制汇票： No. SHE06/7203 BILL OF EXCHANGE QINGDAO , DEC 5,2012 - 26 -

Exchange for USD18112 At 120 DAYS AFTER SHIPMENT DATE NOV 29,2012 Sight of this FIRST bill of Exchange (SECOND of the same tenor and date being unpaid) pay to THE ORDER OF BANK OF CHINA,QINGDAO The sum of US DOLLARS EIGHTEEN THOUSAND ONE HUNDRED AND TWELVE ONLY Drawn under BANGKOK BANK PUBLIC COMPANY LIMITED L/C NO. 307811722732 DATED NOV 15,2012 To: BANGKOK BANK PUBLIC COMPANY LIMITED, NEW YORK BRANCH XINTAI FORIGN TRADE CORP. 肖红（签字）

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