国际贸易单证实务复习

1国际贸易单证实务复习英汉互译(8*2 )1.光票托收clean collection2.跟单托收documentary collection3.托收委托书collection order4.孑匚付remittance5.托收行remitting bank6.公证行notary public7.保兑的不可撤车肖信用证confirmed irrevocable letter of credit8.即期信用证sight letter of credit9.远期信用证usance letter of credit10.可转让信用证transferable credit11.循环信用证revolving letter of credit12.红条款信用证red clause letter of credit13.书面担保letter of guarantee或written security14.票汇demand draft1.documents against payment at sight付款交单2.documents against acceptance承兑交单3.dishonour by non-payment拒绝付款4.dishonour by non-acceptance拒绝承兑5.remitting bank孑匚出行6.protest拒付7.beneficiary受益人8.principal本金9.transferor转让人10. transferee受让人11. issuing bank开证行12. drawee bank付款人13. SWIFT (Society for Worldwide Inter-bank Financial Telecommunication)环球银行金融电讯 协会14. Applicant开证申请人15. Negotiating bank议付行16. UCP ( Uniform Customs & Practice )统一惯例17. Drawer出票人18. Drawee受票人19. Usance draft远期汇票20. Payee收款人21. Bearer bill不记名汇票22. Acceptance承兑23. Endorsement背书24. Commercial acceptance draft商业承兑汇票25. Bill of exchange汇票226. Documentary draft跟单汇票案例分析（1*9）计算（3*10 01计算货物报价数量两种情况：a直接告诉报价的数量b根据集装箱体积计算报价数量，20英尺集装箱体积（25cm3）/货物体积2出口退税=采购成本/（1+增值税率）*出口退税率公司定额费=采购成本*定额费率贷款利息=采购成本*贷款利率*贷款时间（注意贷款利率和贷款时间的统一）3银行手续费=结算金额*手续费率（结算金额及FOB价或CIF价或CFR价）预期利润=结算金额*利润率4国内包装费两种情况：a整箱=包干费/报价数量B拼箱（计费标准W/M意思是重量尺码取大值）5保险费=CIF* （1+保险加成）*保险费率6FOB价=采购成本-出口退税+公司定额费+贷款利息+银行手续费+预期利润+包干费CIF价=采购成本-出口退税+公司定额费+贷款利息+银行手续费+预期利润+包干费+保险 费+您费CFR价=采购成本-出口退税+公司定额费+贷款利息+银行手续费+预期利润+包干费+运费PS计算CIF价和CFR价不能直接用FOB价加上运费或保险计算包干费和海洋运费时单位是美元/套注意人民币和美元的换算四、单证制作（45）装运通知书出口商英文名地址，联系方式SHIPPING ADVICETo：出口商英文名Date：开通知书日期Dears：Re :Invoice No.发票号L/C No.信用证号We hereby inform you that the goods under the above mentioned credit have been shipped.The details of the shipment are stated below.Commodity:商品名称Quantity:商品数量Amount:商品金额Ocean Vesse l船名+航次Bill of lading No.:海运提单号码Port of Loading:装运港Destination:目的港We hereby certify that the above content is true and correct.出口商英文名商业汇票BILL OF EXCHANGE凭信用证Drawn under开证行名称L/C NO信用证号码日期3Date信用证开证日期 支取Payable with interest %息付款号码汇票金额上海NO.发票号码Exchange fo质物金额（小写）上海20见票日后（本汇票之正本未付）付交At sight of the SECOND of Exchange （First of Exchange being unpaid）Pay to the order of受款人名称（出口地银行）金额The sum of货物金额（大写）此致：To付款人（即开证银行）名称地址出口商中英文名*如果是即期汇票，就填*如果是远期汇票就填具体内容，例如at 30 days after B/L date发票出口商中英文名称地址，联系方式COMMERCIAL INVOICETO: M/S号码信用证申请人或收货人的名称No.发票号码订单或合约号码Sales Confirmation No订单或合约号码日期Date发票签发日期From装运港TO目的港_r of Credit N_Issued by开证银行Marks&NosQuantitiesandDescriptionsAmount依照信用证规定如果信用证没有规定，就填N/M依照信用证规定填写货 物描述和数量先写价格术语+港口名称 计价货币+货物总值4海运提单托运人SHIPPER出口冏中英文，地址B/L No.按照装货单上填写*BILL OF LADING*收货人或指示CONSIGNEE OR ORDER按照信用证规定填写通知地址NOTIFY ADDRESS进口商名称，地址海运船只OCEAN VESSEL世纪运输船舶的 行名和航次装货港PORT OF LOADING若需要转运，填中转港口名称若不需要转运，填装运港 名称卸货港PORTOFDISCHARGE目的港名称交货地点PLACE OF DELIVERY填最终目的地名称，若目 的地是目的港，则空白运费支付地FREIGHTPAYABLE AT正本提单份数NUMBEROFORIGINAL Bs/L按照信用证规定，F 是13份标志和号码件数和包装种类货名毛重（千克）尺码（立方米）MARKS AND NOs. NUMBER AND KIND OF DESCRIPTION GROSSWEIGHT MEASUREMENTPACKAGESOF GOODS（KGS.）（m3）与商业发票上一致若没有，填N/M最后应该写明大写的件数一般在货物描述的下方m明运费条款和已装船字样（SHIPPING ON BOARD运费条款：运费预付（FREIGHT PREPAI田费至M寸（FREIGHT COLLECT运费和费用FREIGHT AND CHARGES一般没有必要将运费具体的费率和运费金额列 出，除非信用证另有规定，本栏多数为空白IN WITNESS*签单地点和日期PLACE AND DATE OF ISSUE代表承运人签字SIGNEDFOR OR ON BEHALFOFTHE CARRIER*保险单5保险单* *保险公司号次INSURANCE POLICYNO.标记MARKS & Nos.包装及数量QUANTITY保险货物项目DESCRIPTIONOF GOODS保险金额AMOUNT INSUREDAS PERINVOICE NO.+商业发票 号码商品外包装的最大包装件数填写货物的总 称信用证规定的金额及加成率THE -出口商名称总保险金额：TOTAL AMOUNT INSURSAY US DOLLARS写金额ONLY保费费率装载运输工具PREMIUM:AS ARRANGE RATE:AS ARRANGEPER CONBEYANCE开航日期自SIG. ON OR ABT.AS PER B/FROM装运港承担险另J :CONDITIONSCOVERING险险别AS PER颁布这些险别的公司和险别生效的时间至TO目的港赔款偿付地点：CLAIM LAYABLE AT口商所在地日期:货物离开仓库的日期地点:或至少填写早丁提单签发日的日期地址：*原产地证明SIS船的船名*保险公司673.Goods consigned from (Exporters businessname ,addresscountry).出口商名称、地址、国家1. Reference No.检验检疫机构编定 的证书号GENERALIZEDGENERALIZED SYSTEMSYSTEMOFOF PREFERENCESPREFERENCESCERTIFICATECERTIFICATE OFOF ORIGINORIGIN (Combined(Combineddeclarationdeclaration andand certificate)certificate) FORMFORM A A2.Issuedin2.Issuedin THETHE PEOPLEPEOPLE REPUBLREPUBLI I OFOF CHINACHINA4.goods consigned to (consignee name ,address,country)收货人名称、地址、国家一般可以为信用证的开证申请人，若不明确，可以填TO ORDER5.Means of transport and route (as far as known)From装运港to目的港by运输方式6. For official use7.Itemnumber8.Marks andnumbers ofpackages填写商品 包装上的 运输标志9.Number and kind of packages;description of goods大写数量(小写数量)+包装种类of +商品名 称*10.Origincriterion“P”11.Grossweight orotherquantity按货物毛 重或数量 等单 位填写12.Number anddate ofinvoices发票号码 发票日期13. CertificationIt is hereby certified,on the basis of controlcarried out,thatThe declaration by the exporter is correct.14. Declaration by the exporter*CHINA*进口商国家Place and date , signature of authorizedsignatory装箱单8出口商中英文名称地址，联系方式PACKING LISTTO:INVIOCE No发票号码信用证申请人名称和地址S/C NO售货确认书号码Date发票签发日期From装运港TO目的港Letter of Credit No.信用证号码Issued by开证银行出口商中英文名*受益人证明出口商英文名称地址联系方式TO WHOM IT MAY CONCERN:BENEFICIARYS CERTIFICATEL/C NO.信用证号码DATE开证明日期INVOICE AMOUNT发票金额OCEAN VESSE L船名+航次B/L NO.海运提单号码DESCRIPTION:依照信用证抄出口商英文名称*Shipping MarksQuantities andDescriptionsGross WeigntNet WeigntMeasurement依照信用证规定，如果信用证没有规定，就填N/M按照信用证规定填写货物描述和数量毛重净重尺码总毛重，净重，尺码