国际贸易单证实训作业

实训一：信用证内容分析
信用证：
Sequence of Total *27 : 1 / 1
Form of Doc. Credit *40 : IRREVOCABLE
Doc. Credit Number *20 : AIB.IM06063506
Date of Issue *31 C : 060624
Expiry *31 D : Date 0606 Place CHINA
Applicant Bank 51 A : AIBKIE2DXXX
*AIB BANK
*DUBLIN
Applicant *50 : B AND C CANTWELL, CC FITTINGS,
MEADOWLANDS
GRANTSTOWN
CO WATERFORD
Beneficiary *59 : GUANGDONG TEXTILES IMPORT AND
EXPORT COTTON MANUFACTURED GOODS CO 14/F GUANGDONG TEXTILES MANSIONS
168 XIAO BEI RD GUANGZHOU CHINA
Amount *32 B : Currency USD Amount 20060,00 Available with/ by *41 A : AIBKE2DXXX
*AIB BANK
*DUBLIN
BY ACCEPTANCE
Drafts at … 42 C : 30 DAYS SIGHT
Drawee 42 A : AIBKE2DXXX
*AIB BANK
*DUBLIN
Partial Shipments 43 P : PROHIBITED
Transshipment 43 T : PERMITTED
Loading in charge 44 A : GUANGZHOU CHINA
For transport to … 44 B :
DUBLIN, IRELAND
Descript. of goods 45 A :
+DRAWER SLIDES AND HANDLES
CIF DUBLIN, IRELAND
Documents required 46 A :
+SIGNED INVOICES IN TRIPLICATE
+FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING CONSIGNED TO ORDER, BLANK ENDORSED, MARKED FREIGHT PREPAID AND CLAUSED NOTIFY APPLICANT
+INSURANCE POLICY/CERTIFICATE BLANK ENDORSED COVERING ALL RISKS FOR 10 PER CENT ABOVE THE CIF VALUE
+CERTIFICATE OF CHINA ORIGIN ISSUED BY A RELEVANT AUTHORITY
+PACKING LIST
Additional cond. 47 A :
+PLEASE FORWARD ALL DOCUMENTS TO ALLIED IRISH BANKS, TRADE
FINANCE SERVICES, CARRISBROOK HOUSE, BALLSBRIDGE, DUBLIN 4.
+IF BILLS OF LADING ARE REQUIRED ABOVE, PLEASE FORWARD
DOCUMENTS IN TWO MAILS, ORIGINALS SEND BY COURIER AND
DUPLICATES BY REGISTERED AIRMAIL
Details of Charges 71 B : BANK CHARGES EXCLUDING ISSUING
BANKS ARE FOR ACCOUNT OF
BENEFICIARY
Presentation Period 48 : DOCUMENTS TO BE PRESENTED WITHIN
21 DAYS FROM SHIPMENT DATE
Confirmation *49 : WITHOUT
Instructions 78 :
DISCREPANT DOCUMENTS, IF ACCEPTABLE, WILL BE SUBJECT TO A
DISCREPANCY HANDLING FEE OF EUR100,00 OR EQUIVALENT WHICH
WILL BE FOR ACCOUNT OF BENEFICIARY
SPECIAL NOTE: ISSUING BANK WILL DISCOUNT ACCEPTANCES ON
REQUEST, FOR A/C OF BENEFICIARY (UNLESS OTHERWISE STATED)
AT APPROPRIATE LIBOR RATE PLUS 1,00 PER CENT MARGIN
Send. to Rec. Info. 72 : THIS CREDIT IS ISSUED SUBJECT TO
THE U.C.P. FOR DOCUMENTARY CREDITS,
1993 REVISION, I.C.C. PUBLICATIONS NO.500
实训要求：
1、翻译信用证条款；
2、分析信用证，回答以下问题：
（1）谁是ISSUING BANK？
（2）这是即期L/C还是远期L/C？为什么？
（3）L/C的付款方式是哪一种？
（4）装运期是何时？为什么？
（5）保险费应该有哪一方承担？为什么？
（6）装箱单应该提交几份？
（7）如果货物实际的装运期是06年6月16日，按照交单期的规定，最迟应该在何时要交单？
（8）银行费用由谁承担？
实训二：审证与修改信用证
1．根据下面的销售合同审核信用证。

销售合同
SALES CONTRACT
Sellers: GREAT W ALL TRADING CO.，LTD Contact no.:GW2005X06 Address: RM206, HUASHENG BUILDING, Date: 2006.4.22
NINGBO, P.R.CHINA Signed at: NINGBO
Buyers: F.T.C CORP
Address: AKEDSANTERINK AUTOP P.O.BOX 9, FINLAND.
This sales contract is made by and between the sellers and the buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:
(1)Name of commodity and
specification
(2)quantity (3)unit (4)Unit price (5)amount
HALOGEN FITTING W500
10% more or less both in amount and quantity allowed 9600PCS PC CIF HELSINKI
USD3.80/PC
US36480.00
Total amount US36480.00
(6) Packing: CARTON (7) Delivery from: NINGBO to HELSINKI (8)Shipping marks: N/M (9) Time of shipment: Within 30 days after receipt of L/C, allowing transshipment and partial shipment.
(10)Term of payment: by 100% confirmed irrevocable letter of credit in favor of the sellers to be
available by sight draft to be opened and to reach China before MAY 1, 2006 and to remain valid for negotiation in China until the 15th days after the foresaid time of shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA, NINGBO BRANCH. All banking charges outside China (the mainland of China) are for account of the Drawee. (11)Insurance: To be effected by the sellers for 110% of full invoice value covering F.P.A. up to
HELSINKI to be effected by the buyers.
(12)Arbitration: All dispute arising from the execution of or in connection with this contract shall
be settled amicable by negotiation. In case of settlement can be reached through
negotiation the case shall then be submitted to China International Economic &
Trade Arbitration Commission. In Shenzhen (or in Beijing) for arbitration in act
with its sure of procedures. The arbitral award is final and binding both parties for
setting the dispute. The fee, for arbitration shall be borne by the losing party
unless otherwise awarded.
The Seller: GREAT W ALL TRADING CO., LTD The Buyer: ALICE
马丁
Issue of Documentary credit
Issuing bank : METTTABANKLTD., FINLAND
Doc. Credit Type : REVOCABLE
Credit Number : LRT9806457
Date of Issue : 060628
Expiry : Date 060616 place FINLAND
Applicant : F.I.C. CO.
AKEKSANTERINK AUTO P.O.BOX 9, FINLAND
Beneficiary : GREAT WALL TRADING CO. LTD
RM206, HUASHENG BUILDING NINGBO, P.R.CHINA
Amount : USD3648.00(SAY U.S.DOLLARS THIRTY SIX THOUSAND FOUR
HUNDRED AND EIGHT ONL Y.)
Available with/by : ANY BANK IN ADVISING COUNTRY
BY NEGOTIATION
Draft at : DRAFTS AT 20 DAYS’ SIGHT FOR FULL INVOICE VALUE
Partial shipments : NOT ALLOWED
Transshipment : ALLOWED
Loading in Charge : NINGBO
For Transport to : HELSINKI
Shipment Period : AT THE LATEST MAY 30, 2006
Descrip. Of Goods : 960 PCS OF HALOGEN FITTING W500. USD6.80 PER PC AS PER
SALES CONTRACT GW2005M06 DD22.4.2006. CIF HESINKI. Documents Required : * COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIES
* PACKING LIST IN 2 COPIES
* FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING,
MADE OUT TO ORDER, MARKED “FREIGHT PREPAID” AND
NOTIFY APPLICANT (AS INDICATE ABOVE)
* GSP CERTIFICATE OF ORIGIN FORM A. CERTIFYING GOODS
OF ORIGIN IN CHINA. ISSUED BY COMPETENT AUTHORITIES
* INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS
AND W AR RISKS OF PICC. INCLUDING WREHOUSE TO
WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT
HELSINKI. FOR AT LEAST 120 PCT OF CIF V ALUE
* SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN 2
DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGE,
GROSS & NET WEIGHT, VESSEL NAME, BILL OF LADING NO.
AND DATE, CONTRACT NO., V ALUE
Presentation period : 6 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENT Confirmation : WITHOUT
Instructions : THE NEGOTIATION BANK MUST FORW ARD THE DRAFTS AND
ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US
IN TWO CONSEQUTIVE LOTS, UPON RECEIPT OF THE
DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE
PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK. 2．审核下列信用证。

将证中有错的地方、我方作不到或应注意的地方指出来。

DEUTSCHE BANK A.G., HAMBURG
APPLICANT: HAMBURGER GEMEINWIRTSGESSELSCHAFTS A.G., HAMBURG, GERMANY
DATE AND PLACE OF EXPIRY: 1ST SEP. 2004 IN HAMBURG
ADVISING BANK: BANK OF CHINA, TIANJIN, CHINA
AMOUNT: USD9,000.00 (SAY USD EIGHT THOUSAND)
SHIPMENT FROM CHINA TO HAMBURG NOT LATER THAN 20TH SEP. 2004
DRAFT AT SIGHT DRAWN ON BENEFICIARY ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
1.SIGNED INVOICE COUNTER SIGNED BY APPLICANT.
2.CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA, TIANJIN.
3.SHIP’S CLASSIFICATION ISSUED BY LLOYD’S IN LONDON
4.FULL SET OF CLEAN ON BOARD OCEAN B/L, MADE OUT TO ORDER, BLANK ENDORSED, MARKED
“FREIGHT PREPAID” AND NOTIFY BENEFICIARY, SHIPPER IS APPLICANT.
5.INSURANCE POLICY COVERING ALL RISKS AND WAR RISK ADDING ON DECK CLAUSE AS PER
CIC FOR 150PCT INVOICE VALUE, CLAIM IF ANY PAYABLE IN GERMANY.
6.WEIGHT NOTE COUTER SIGNED BY APPLICANT.
7.INSPECTION CERT. ISSUED BY ADVISING BANK.
COVERING: 10 M/T BITTER APRCOT KERNELS 1 GRADE @USD900 PER M/T
CIF HAMBURG.
REMARKS:
1) ALL BANKING CHARGES ARE FOR BENEFICIARY’S ACCOUNT.
2) DRAFT AND DOCUMENTS TO BE SENT BY THE NEGOTIATING BANK TO
US WITHIN 24 HOURS BY REGISTERED AIRMAIL IN TWO LOTS.
3) SHIPPING MARKS AS READ: ABC
ROTTERDAM
NO.1-UP
THIS CREDIT IS SUBJECT TO UCP NO. 500.
WE HEREBY ENGAGE THAT PAYMENT WILL BY DULY MODE AGAINST DOCUMENTS PRESENTED IN CONFORMITY WITH TERMS OF CREDIT.
DEUTSCHE BANK A.G., HAMBURG(SIGNED).
实训三：商业发票的缮制
1．根据下列资料缮制发票：
资料如下：
——L/C NO. 291-11-6222531 DATEDAPRIL 2ND,2006
——DA TE AND PLACE OF EXPIRY :OCT.15,2006 IN COUNTRY OF BENEFICIARY ——APPLICANT: WOODLAND LIMITED
450 CASTLE PEAK ROAD,KLN.,HONG KONG.
——BENEFICIARY: ZHEJIANG ANIMAL BY-PRODUCTS IMP. & EXP. CORPORATION
76 WULIN RD,HANGZHOU,CHINA
——L/C AMOUNT: USD16663.00
——LOADING IN CHARGE:SHANGHAI PORT,CHINA
——FOR TRANSPORTATION TO:HONGKONG
——LATEST DATE OF SHIP:060930
——DESCRIPTION OF GOODS: 42500 PIECES OF STUFFED TOY AS PER SALES
CONTRACT 06ZA16IA0069 DATED 06.06.13
STYLE NO. QUANTITY UNIT PRICE
-----------------------------------------------------------------
ZEAPEL06 7000PCS USD0.345/PC
ZEAPEL07 500PCS USD0.65/PC
ZEAPEL08 5000PCS USD1.10/PC
ZEAPEL05 30000PCS USD0.31/PC
CIFC5 HONGKONG AS PER INCOTERMS 2006 ——DOCUMENTS REQUIRED:+ COMMERCIAL INVOICE IN 1 ORIGINAL AND 3
COPIES LESS 5% COMMISSION AND HANDSIGNED
BY BENEFICIARY.
+ --------------
——ADDITIONAL COND.: +PACKING IN CARTONS OF 50 PCS EACH.
+CARTONS TO BE MARKED WITH:Z.J.A.B
HONGKONG
C/NO.1-
+--------------
提示：制作时请注意佣金的处理及签字方式。

COMMERCIAL INVOICE
1)SELLER 3) INVOICE NO. 4)INVOICE DATE
5)L/C NO. 6)DATE
7)ISSUED BY
2)BUYER 8) CONTRACT NO. 9)DATE
10)FROM 11)TO
12)SHIPPED BY 13)PRICE TERM
14)MARKS 15)DESCRIPTION 16)QTY 17)UNIT PRICE 18)AMOUNT
TOTAL AMOUNT IN WORDS:
TOTAL GROSS WEIGHT:
TOTAL NUMBER OF PACKAGE:
19)ISSUED BY
20)SIGNATURE
2.根据下列资料缮制发票:
资料如下：
——DC NO. DC TST148986
——EXPIRY :APR.15,2006
——APPLICANT: LEON INC.
1200 NEW YORK DRIVE
PASADENA, CA.91108
——BENEFICIARY: ZHEJIANG TEXTILES IMP. & EXP. CORPORATION
165 ZHONGHE ZHONG RD,HANGZHOU,CHINA
——L/C AMOUNT: USD124390.00
——LOADING ON BOARD/DISPATCH FROM:NINGBO PORT,CHINA
——FOR TRANSPORTATION TO:NEWYORK
——LATEST DATE OF SHIP:MARCH 31,2006
——COVERING: LADIES' 80% VISCOSE 12% NYLON 8% KNITTED CARDIGAN
1)P.O.NO. 6199,10900PCS AT USD4.60 PER PC
2)P.O.NO. 6200,19800PCS AT USD3.75 PER PC
TOTAL 30700PCS,USD124390.00
SALES CONTRACT NO.06PA0060
DELIVERY TERMS:CIP NEWYORK
PACKING:PLASTIC,CARTON WITH MARK
6199/6200/06PA0060/NEWYORK
——DOCUMENTS REQUIRED:+ SIGNED COMMERCIAL INVOICE IN 4-FOLD
+--------------
——SPECIAL INSTRUCTIONS:+ ALL DOCUMENTS INCLUDING INVOICE MUST BE IN
NAME OF ALANT CORPORATION ,111 A VENUE
OF THE NEW YORK,NY 10066 U.S.A
+ INVOICE MUST INDICA TE THE FOLLOWING:
1)OCEAN FREIGHT,INSURANCE COST AND FOB
V ALUE
2)EACH ITEM IS LABELLED “MADE IN CHINA”.
3)GOODS SHIPPED IN ONE 40 FOOT FCL.
备注：OCEAN FREIGHT和INSURANCE COST分别按USD3000.00和USD124.39计。

提示：制作时请注意发票抬头人及发票批注内容。

COMMERCIAL INVOICE
1)SELLER 3) INVOICE NO. 4)INVOICE DATE
5)L/C NO. 6)DATE
7)ISSUED BY
2)BUYER 8) CONTRACT NO. 9)DATE
10)FROM 11)TO
12)SHIPPED BY 13)PRICE TERM
14)MARKS 15)DESCRIPTION 16)QTY 17)UNIT PRICE 18)AMOUNT
TOTAL AMOUNT IN WORDS:
TOTAL GROSS WEIGHT:
TOTAL NUMBER OF PACKAGE:
19)ISSUED BY
20)SIGNATURE
3．根据所给销售合同制作商业发票。

注该批货最终运往法国马赛港。

SALES CONFIRMATION NO.: 03CAN-1108
DATE: NOV.08, 2004 THE SELLER: JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD.
80 ZHONGSHAN ROAD, NANJING, CHINA
FAX:86-025-******** TEL: 86-025-********
THE BUYER: SHEMSY NEGOCE ID CORP.
75 ROUTE 96570 DARDILLY, FRANCE
FAX :33-56-12345678 TEL: 33-56-12345678
BUYER’S ORDER NO.:FE021G
THIS SALES CONFIRMATION IS HEREBY MUTUALLY CONFIRMED, TERMS AND CONDITIONS ARE AS FOLLOWS:
NAME OF GOODS AND SPECIFICATIONS QTY UNIT PRICE AMOUNT LEATHER BAGS
ITEM NO. SL100 ITEM NO. SG120 ITEM NO. SF200 1000PCS
2000PCS
3000PCS
USD2.00/PC
USD1.50/PC
USD3.00/PC
FOB SHANGHAI
USD2000.00
USD3000.00
USD9000.00
TOTAL6000PCS USD14000.00
SAY US DALLARS FOURTEEN THOUSAND ONLY
PACKING: AS PER BUYER’S DEMANDS
SHIPPING MARKS: AS PER BUYER’S DEMANDS
SHIPMENT: X TO BE MADE (45 DAYS BY SEA AFTER RECEIVED 30% T/T
PAYMENT ) FROM CHINA PORT TO (AS BUYER’S DEMANDS) PARTIAL SHIPMENTS AND
TRANSHIPMENT TO BE ALLOWED.
PAYMENT: X 30% T/T IN DEPOSIT, 70% D/P AT SIGHT
INSURANCE: TO BE EFFECTED BY THE SELLER FOR ( ) % OF INVOICE VALUE TO
COVER ( ) RISK AND WAR RISK UPTP ( ) AS PER THE OCEAN
MARINE CARGO CLAUSE AND WAR RISK CLAUSE OF THE PEOPLE’S INSURANCE COMPANY
OF CHINA X TO BE EFFECTED BY THE BUYER
SELLER : JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD. BUYER: SHEMSY NEGOCE ID CORP.
COMMERCIAL INVOICE
1)SELLER 3) INVOICE NO. 4)INVOICE DATE
5)L/C NO. 6)DATE
7)ISSUED BY
2)BUYER 8) CONTRACT NO. 9)DATE
10)FROM 11)TO
12)SHIPPED BY 13)PRICE TERM
14)MARKS 15)DESCRIPTION 16)QTY 17)UNIT PRICE 18)AMOUNT
TOTAL AMOUNT IN WORDS:
TOTAL GROSS WEIGHT:
TOTAL NUMBER OF PACKAGE:
19)ISSUED BY
20)SIGNATURE
实训四：汇票的缮制
1 根据下列内容填制汇票一份。

ISSUING BANK: DEUTSCHE BANK (ASIA) HONGKONG
L/C NO. AND DATE: 756/05/1495988, NOV. 20, 2004
AMOUNT: USD19,745.00
APPLICANT: MELCHERS (H.K) LTD., RM.1210, SHUNTAK CENTRE, 200 CONNAUGHT ROAD, CENTRAL, HONGKONG
BENEFICIARY: CHINA NATIONAL ARTS AND CRAFTS IMP. & EXP. CORP. GUANG DONG (HOLDINGS) BRANCH.
WE OPENED IRREVOCABLE DOCUMENTS CREDIT AVAILABLE BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN AND OF BENEFICIARY’S DRAFTS IN DUPLICATE AT SIGHT DRAWN ON OUR BANK.
INV. NO.: ITBE001121
DATE OF NEGOTIATION: DEC. 20, 2004
实训五：海运提单的缮制
一、实训目的和要求
1．实训目的
通过本次实训，使学生学会根据信用证或合同以及其他相关信息制作各种不同要求的海运提单。

2．实训要求
（1）分析信用证中有关海运提单的条款；
（2）收货人栏的内容填写要与合同要求一致，同时要合理；
（3）注意已装船批注的填写；
（4）完成制作后，要审单。

二、实训主要内容
分析信用证中的相关条款并缮制符合要求的海运提单。

三、实训预备知识
1．运输单据简介：
运输单据是外贸单证工作中最重要的单据之一，是出口商按规定要求装运货物后，承运人或其代理人签发的一种书面凭证。

根据运输方式的不同，承运人出具不同的运输单据，主要有海运提单、不可转让海运单、租船提单、邮包收据、航空运单、承运货物收据等。

由于在对外贸易中海运所占比重最大，所以海洋运输单据尤其是海运提单使用的也较多，空运单的使用虽然也有其普遍性，但除了收货人必须要求作成记名式收货人之外，其他与海运提单基本相似。

海运提单（OCEAN BILL OF LADING）是承运人确认已收到托运人的货物，并已装船或待以装船，而签发给托运人的收据，它由承运人单方面签发，所以是托运人与承运人之间运输合同的证明，有物权凭证的作用，卖方可通过掌握海运提单来控制货物。

2．海运提单的缮制要点
海运提单的格式由各船公司自行确定，在形式上均各有特色，但都包括了以下的主
要内容：
1)承运人（CARRIER）：提单上必须表明以轮船公司身份注册的承运人，以防欺诈，否则银行
不予接受。

2)托运人（SHIPPER）：即发货人，信用证方式下为信用证受益人，托收方式下为托收的委托
人。

3)收货人（CONSIGNEE）：按规定填写。

记名提单直接填收货人，不记名提单填“TO BEARER”，指示提单填“TO ORDER”或“TO THE ORDER OF ×××”。

凡指示提单都需进行背书才能有效转让。

4)被通知人（NOTIFY PARTY）：信用证方式下按规定填写。

该栏必须要有详细的名称和地址。

5)船名、港口：
提单项目转船直达
PRE-CARRIAGE BY: 第一程船船名空白
PLACE OF RECEIPT: 船方收货的港口空白
OCEAN VESSEL VOY. NO.: 第二程船船名船名
PORT OF LOADING: 转运港装运港
PORT OF DISCHARGE(DESTINATION)：卸货港卸货港
PLACE OF DELIVERY: 最终目的地与卸货港同则空白
6)唛头（MARKS）和集装箱号码(CONTAINER NO.)：若信用证规定了唛头，则按其规定，若未规定则按双方约定或由卖方自定。

无唛头则填“N/M”。

集装箱货物要注明集装箱号码。

7)包装与件数（NO.& KIND OF PACKAGES）：单位件数与包装都要与实际货物相符，并在大写合计数内填写英文大写文字数目，若有两种以上不同包装单位，应分别填写，再合计。

散装货，只填IN BULK。

8)商品名称（DESCRIPTION OF GOODS）：按信用证规定，并与发票等单据一致，若货物品名较多，可用总称。

9)毛重和体积（GW & MEAR）：若信用证无特别规定，则只填总毛重和总体积。

若为集装箱货，毛重包括货物的毛重和集装箱的皮重，体积则按集装箱计，一般一个20尺的集装箱体积为33.2CBM。

10)运费支付（FREIGHT & CHARGES）：一般有两种：PREPAID 或COLLECT。

11)签发地点与日期（PLACE AND DATE OF ISSUE）：地点一般在装运港所在地，日期按信用证要求，一般要早于或与装运期为同一天，要避免倒签提单和预借提单。

12)承运人签章：提单必须由承运人或其代理人签字才有效。

若信用证要求手签，也须照办。

13)提单签发份数（NO.S OF ORIGINAL B/L）：信用证方式下按信用证规定，一般都是三份。

14)提单号码（B/L NO.）：在提单右上角，主要是为了便于联系工作和核查。

15)其他：提单上还应注明ON BOARD字样，正本要注明ORIGINAL，有时还要注明货物的交接方式，如CY-CY，CFS-CY等等。

四、实训操作步骤
1．阅读和分析实训的相关资料；
2．分别填制海运提单的各个栏目；
3．进行“已装船批注”的操作；
4．根据信用证审核海运提单的准确性；
五、实训资料
1．根据下列资料填制海运提单：
APPLICANT: ADH TRADING CO.,KARACHI
BENEFICIARY: ZHEJIANG LIGHT INDUSTRIAL PRODUCTS IMPORT AND EXPORT CORPORATION
EXPIRY DATE : SEP 15 ,2006
PARTIAL SHIPMENT ：ALLOWED TRANSSHIPMENT ：ALLOWED
SHIPMENT FROM NINGBO TO KARACHI
DESCRIPTION OF GOODS: “GOLD ELEPHANT” BRAND WATCH
FULL SET OF “SHIPPED ON BOARD ”OCEAN BILL OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED ，SHOWING FREIGHT PREPAID AND NOTIFY APPLICANT
QUANTITY OF GOODS: 1000PCS; PACKING IN 40 CTNS THE NAME OF STEAMER: CHANGJIANG VOV . NO.: V .231 B/L NO.: CJ2651 B/L DATE: SEP 5 ,2006
GROSS WEIGHT: @16KGS/CTN NET WEIGHT: @15KGS/CTN MEASUREMENT: 0.062M 3
B I L L O F L A D I N G
1) SHIPPER
10) B/L NO.
CARRIER:
C O S C O
中国远洋运输（集团）总公司 CHINA OCEAN SHIPPING (GROUP) CO.
ORIGINAL
2) CONSIGNEE
3) NOTIFY PARTY
4) PLACE OF RECEIPT 5) OCEAN VESSEL 6) VOYAGE NO.
7) PORT OF LOADING
8) PORT OF DISCHARGE 9) PLACE OF
Combined Transport BILL OF LADING
DELIVERY
11) MARKS 12) NOS.& KINDS OF PKGS. 13) DESCRIPTION OF GOODS 14) G.W. (kg) 15) MEAS (m3)
16)
17) TOTAL NUMBER OF CONTAINERS
OR PACKAGES(IN WORDS)
FREIGHT & CHARGES REVENUE TONS RATE PER PREPAID COLLECT PREPAID AT PAYABLE AT 21) PLACE AND DATE OF ISSUE TOTAL PREPAID 18) NUMBER OF ORIGINAL B(S)L
22)
LOADING ON BOARD THE VESSEL
19）DATE 20)BY
2．根据下列资料填制海运提单：
LETTER OF CREDIT NO.: LC-515
EXPIRY DATE: 060615 PLACE IN CHINA
APPLICANT: BLUE SKY HOLDINGS LTD. HONGKONG
BENEFICIARY: ZHEJIANG LIGHT INDUSTRIAL PRODUCTS IMPORT AND EXPORT CORPORATION
AMOUNT: CURRENCY USD AMOUNT 25,000.00
PARTIAL SHIPMENTS: ALLOWED
TRANSHIPMENT: ALLOWED
LOADING IN CHARGE: SHANGHAI, CHINA
FOR TRANSPORT TO: HAMBURG PORT OF TRANSSHIPMENT：HONG KONG
LATEST DATE OF SHIPMENT: 060628
DESCRIPTION OF GOODS: TOYS DETAILS AS PER ORDER NO.P06009 FOB SHANGHAI
FULL SET (3/3)OF ORIGINAL CLEAN ON BOARD MARINE BILLS OF LADING MADE
OUT TO ORDER OF APPLICANT MARKED “FREIGHT COLLECT ” AND NOTIFY APPLICANT.
B/L MUST SHOW THIS LETTER OF CREDIT NO. PACKING: TOTAL PACKED IN 200 CARTONS QUANTITY: 1000PCS BILL OF LADING NO.: YB5008 B/L DATE: 060620
VESSEL VOV. NO.: SUNFENG V .188 CONTAINER NO.:GVDU2061118/SEAL 21281 NET WEIGHT: 20KGS/CARTON GROSS WEIGHT:21KGS/CARTON MEASUREMENT: 0.086CBM/CARTON
B I L L O F L A D I N G
4) SHIPPER
10) B/L NO.
CARRIER:
C O S C O
中国远洋运输（集团）总公司 CHINA OCEAN SHIPPING (GROUP) CO.
ORIGINAL
Combined Transport BILL OF LADING
5) CONSIGNEE
6) NOTIFY PARTY
4) PLACE OF RECEIPT 5) OCEAN VESSEL 6) VOYAGE NO.
7) PORT OF LOADING
8) PORT OF DISCHARGE 9) PLACE OF
DELIVERY
11) MARKS 12) NOS.& KINDS OF PKGS. 13) DESCRIPTION OF GOODS 14) G.W. (kg) 15) MEAS
(m3)
16)
17) TOTAL NUMBER OF CONTAINERS
OR PACKAGES(IN WORDS)
FREIGHT & CHARGES REVENUE TONS RATE PER PREPAID COLLECT PREPAID AT PAYABLE AT 21) PLACE AND DATE OF ISSUE TOTAL PREPAID 18) NUMBER OF ORIGINAL B(S)L
22)
LOADING ON BOARD THE VESSEL
19）DATE 20)BY
实训六：保险单的缮制
1．根据下列资料制作保险单据：
SOME MSG FROM COMING L/C
……
L/C NO.AND DATED:Y/24/406 SEP .18, 2006
BENEFICIARY:CHINA NATIONAL LIGHT IND. PRODUCTS I/E CORP.NINGBO GOODS BRANCH
EVIDENCING SHIPMENT OF : SPORTS GOODS 1,125 GROSSES (S/C 88G 1055)
DOCUMENTS :
……
INSURANCE POLICY OF CERTIFICATE IN DUPLICATE BLANK ENDORSED COVERING MARINE INSTITUTE CARGO CLAUSES (ALL RISKS)AND W AR CLAUSES AND SRCC FOR 110% INVOICE V ALUE UP TO FINAL DESTINA TION IN NEPAL AND INSURANCE POLICY OR CERTIFICATE MUST BE V ALID FOR 60 DAYS AFTER THE DISCHARGE OF GOODS FROM THE VESSEL AT THE PORT OF DESTINATION CLAIMS,IF ANY ,PAY ABLE AT CALCULTTA.
SOME MSG FROM S/O :
THE GOODS ARE PACKED IN 1,125 GROSSES WITH MAYER 225 ON 15/10/2006.
FROM NINGBO TO CALCUTTA.
INVOICE NO.: GMS-065
中国人民保险公司
THE PEOPLE’S INSURANCE COMPANY OF CHINA
总公司设于北京一九四九年创立
Head office：BEIJING Established in 1949
保险单
INSURANCE POLICY
保险单号次 2)发票号码
POLICY NO.
中国人民保险公司 (以下简称本公司)
THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE’S INSURANCE COMPANY OF CHINA (HEREINAFTER
CALLED “THE COMPAANY”)
根据
AT THE REQUEST OF 1) (以下简称被保险人) 的要求 , 由被保险人向本公司缴付
约
(HEREINAFTER CALLED “THE INSURED”) AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY
BY THE
定的保险，按照本保险承保险别和背面所载条款下列
INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITION
OF THIS POLICY
特款承保下述货物运输保险，特立本保险单
AS PER THE CLAUSES PRINTED OVELEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON
标记MARKS&NOS 包装及数量
QUANTITY
保险货物项目
DESCRIPTION OF GOODS
保险金额
AMOUNT INSURED
3）4）5）6）
总保险金额
TOTAL AMOUNT INSURED： 7）
保险费率转载运输工具
PREMIUM AS ARRANGED RATE AS ARRANGED ER CONEYANCE SS. 8) 开航日期 9）自至
SLG.ON OR ABT. AS PER BILL OF LANDING FROM TO
承保险别：
CONDITIONS
10）
所保险别，如遇出险，本公司凭本保险单及其他有关证件给付赔款。

CLAMIS，IF ANY， PAYABLE ON SURRENDER OF THIS POLICY TOGETHER WITH OTHER RELEVANT COCUMENTS
所保货物，如发生本保险单项下负责赔偿的损失或事故。

IN THE EVENT OF ACCIDENT WHEREBY LOSS OR DAMAGE MAY RESULT IN A CLAIM UNDER THIS POLICY IMMEDIATE NOTICE
应立即通知本公司下述代理人查勘。

APPLYING FOR SURVEY MUST BE GIVEN TO THE COMPANY`S AGENT AS MENTIONED HEREUDER：
12）
中国民保险公司宁波分公司
THE PEOPLE`S INSURANCE CO.OF CHINA NINGBO BRANCH
14）GENERAL MANAGER
赔款偿付地点
CLAIM PAYABLE AT/IN 11）
日期
DATE 13）
地址：中国宁波中山东一路23号
TEL：3234305 3217466-44 TELEX“33128 PICCS CN。

Addess:23 Zhongshan Dong Yi Lu Ningbo.China.cable:42001 Shanghai
实训七：原产地证书的缮制
1．根据所提供信用证的有关内容缮制一般原产地证一份。

注意：商品的HS编码为
6405.2000。

FROM BRITISH BANK OF THE MIDDLE EAST,JEBEL HUSSEIN, AMMAN, JORDAN.
TO THE HONG KONG AND SHANGHAI BANKING CORPORATION LIMITED.
SHANGHAI OFFICE: 6/F FU TAIANSION 104 HUQIU ROAD. SHANGHAI，CHINA BENEFICIARY: GOOD FRIEND ARTS AND CRAFTS IMP. & EXP. CO.
301 SAN TIAO XIANG , CHAOZHOU, GUANGDONG, CHINA
APPLICANT: INTERNATIONAL TRADING AND RE-EXPORT CO.(ZERKA FREE ZONE). P.O.BOX 1147.AMMAN-JORDAN.,FAX:623267,TEL:630353.
DC NO.: DCFJOM970603
FORM OF DC: IRREVOCABLE
DATE OF ISSUE: 20 MAY,2008
EXPIRY DATE AND PLACE: 30 JULY, 2008 CHINA
DC AMOUNT: USD26160.00, CFR AQABA, JORDAN,
MAX CR AMT: NOT EXCEEDING….
AVAILABLE WITH/BY: ANY BANK BY NEGOTIATION
DRAFTS AT: AT SIGHT FOR FULL INVOICE VALUE, MENTIONING THIS DC NO.
DRAWEE: ISSUING BANK
LATEST DATE OF SHIPMENT: 15 JULY 2008
GOODS: 24000 PAIRS “EVA” SLIPPER MODEL DO27 SIZE 36-40
24000 PAIRS “EVA” SLIPPER MODEL DO02 SIZE 30-35
ALL IN 4 ASSORTED COLORS, LIGHT BLUE, RED, PINK AND VIOLET
AS PER S/C 97 ACX417 DATED 17.4,2008
DOUMENTS REQUIRED:
SIGNED INVOICES IN SIX COPIES SHOWING THAT THE GOODS EXPORTED ARE OF CHINESE ORIGIN, THE ORIGINAL INVOICE IS TO BE DULY CERTIFIED BY THE CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE.
CERTIFICATE OF ORIGIN CERTIFYING THAT THE GOODS EXPORTED ARE OF CHINESE ORIGIN TO BE DULY CERTIFIED BY THE CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE. ADDITIONAL CONDITIONS:
1）“MADE IN CHINA” MUST BE STICKED ON EACH PAIR AND THE RELATIVE INVOICES MUST CERTIFY TO THIS EFFECT.
2）INVOICES MUST CERTIFY THAT THE CARTON SIZE ASSORTMENT IS AS FOLLOWS:
FOR SIZE 36-40:36/6,37/12,38/15,39/15,40/12,EQUAL 60 PAIRS.
FOR SIZE 30-35:30/8,31/8,32/10,33/10,34/12,35/12,EQUAL 60PAIRS.
3）ALL DOCUMENTS REQUIRED UNDER THIS DOCUMENTARY CREDIT SHOULD BE ISSUED IN ARABIC AND/OR ENGLISH.
4）ALL DOCUMENTS REQUIRED UNDER THIS DOCUMENTARY CREDIT MUST MENTION
THIS DC NUMBER AND THE ISSUING BANK NAME.
1.Exporter Certificate No.
CERTIFICATE OF ORIGIN
OF
THE PEOPLE’S REPUBLIC OF CHINA
2.Consignee
3.Means of transport and route 5.For certifying authority use only
4.Country/region of destination
6.Marks and numbers
7.Number and kind of packages;
description of goods 8.H.S code 9.Quantity 10.Number and date of
invoices
11.Declaration by the exporter
The undersigned hereby declares that the above details and statements are 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.
……………………………………………………….….
Place and date, signature and stamp of certifying authority 12.Certification
It is hereby certified that the declaration by the exporter is correct.
………………………………………………………………
Place and date, signature and stamp of certifying authority
2．根据信用证(NO.:001/95/14020X)有关内容,缮制普惠制产地证一份.设:
1）本信用证项下货物的运输方式为海运,在香港转船. 所有货物均为中国自制.
2）本信用证下的发票号码为95XW10,开票日期为:MAR.12.2008.
3）设普惠制产地证签证机构的签证日期为: MAR.13.2008.,地点为广州, 出口商签证日期为MAR.12.2008.
4）设本信用证项下的货物包装规格及唛头如下:
① XUWANG DOCUMENTATION SYSTEMS: ② XUWANG EDUCATION SYSTEMS:
每10套装一纸箱每10盒装一纸箱
唛头: BLG TREE 唛头: BLG TREE
LONDON LONDON
CTNS# 1-300 CTNS# 1-500
KEEP DRY KEEP DRY
信用证资料如下：
ISSUING BANK: STANDARD CHARTERED BANK, LONDON ADVISING BANK: BANK OF CHINA GUANGZHOU
APPLICANT: PETRICO INTERNATIONAL TRADING CORP. UO SHEPPARD ARENUE EAST SUITE 406 WILLOWDALE ONTARIO CANADA M2K W2
BENEFICIARY: XUWANG BUSINESS COMPUTING CO. LTD RM. NA34. ZIJINGYUAN HOTEL OF ZHONGSHAN UNIVERSITY, GUANGZHOU.P.R. CHINA. FORM OF L/C: IRREVOCABLE L/C NO: 001/95/14020X ISSUE DATE: 08.02.22
EXPIRY DATE/PLACE: 08.04.30 IN COUNTRY OF BENEFICIARY L/C AMOUNT: USD4,458,314.00 AMOUNT SPECIFICATION: CIF
AVAILABLE WITH/BY: FREELY AVAILABLE BY NEGOTIATION DRAFTS: AT SIGHT DRAWN ON OURSELVES
TRANSPORT DETAILS: FROM CHINESE PORT NOT LATER THAN 15TH
APRIL 2008 TO TORONTO, CANADA DESCRIPTION OF GOODS:
XUWANG DOCUMENTATION SYSTEMS VERSION 5.0 1000SETS XUWANG DOCUMENTATION SYSTEMS VERSION 6.0 2000SETS XUWANG EDUCATION SYSTEMS 5000 BOXES DOCUMENTS REQUIRED:
CERTIFICATE OF ORIGIN FORM A DULY NOTARIZED IN SIX COPIES.
CONDITIONS: CONSIGNEE-BIG TREE BUSINESS CO. LTD SUNRISE STREET EAST, TORONTO,
CANADA.
1.goods consigned from (Exporter’s name, address, country)
Reference No.
GENERALIZED SYSTEM OF PREFERENCES
CERTIFICATE ORIGIN (combined declaration and certificate)
FORM A
Issued in THE PEOPLE’S REPUBLIC OF CHINA
(COUNTRY)
see notes. overleaf
2. goods consigned to (Consignee’s name, address, country)
3.Means of transport and route(as far as known)
4.For official use
5.Item number
6.Marks
and
numbers
7.Number and kind of packages; description of goods 8.Origin
criterion (see
notes
overleaf)
9.Gross
weight or
other
Quantity
10.Number and
date of invoices
11. Certification
It is hereby certified, on the basis of control out, that the declaration by the exporter is correct.
…………………………………………………….……..
Place and date, signature and stamp of certifying authority 12.Declaration by the exporter
The undersigned hereby declares that the above details
and statements are correct; that all the goods were produced
in CHINA and that they comply with the origin requirements specified for those goods in the generalized system of preferences for goods exported to
……………………………………………………………………….
(importing country)
………………………………………………………………
Place and date, signature and stamp of certifying authority
实训八：常用其他结汇单据的缮制
1 根据下列所给资料，制作受益人证明一份。

L/C NO.: 894010151719
BENEFICIARY: CATICO IMPORT AND EXPROT CORP.
87 LIANHU ROAD,NANJING, CHINA
APPLICANT: FLY TRAVEL GOODS I/E GROUP.
OSSERSTRA 12, 7256DZ ENSCHEDE THE NETHERLANDS
DOCUMENTS REQUIRED:
-INVOICE IN TRIPLICATE
-PACKING LIST IN DUPLICATE
-FULL SET ORIGINAL CLEAN B/L IN TRIPLICATE
-CERTIFICATE ISSUED BY BEFICIARY STATING THAT GOODS UNDER ORDER NO.8561 HAS BEEN SHIPPED BEFORE MAR 06,2004 AND ALL THE REQUIRED DOCUMENTS HAVE
BEEN FAXED TO THE APPLICANT IN ONE WEEK AFTER SHIPPING DATE.
(INVOICE & PACKING LIST NO.: SUNJA0306; B/L NO. NIFBCMAFF990887)
2．请根据所给内容缮制木材包装声明
L/C NO.: 894010151720
BENEFICIARY: JIAYI IMPORT AND EXPROT CORP.
187 DONGSAN ROAD,NANJING, CHINA
APPLICANT: JOHHAN INT’L I/E GROUP.
DOCUMENT REQUIRED:
-INVOICE IN TRIPLICATE
-PACKING LIST IN DUPLICATE
-FULL SET ORIGINAL CLEAN B/L IN TRIPLICATE
-DECLARATION ISSUED BY BEFICIARY STATING THAT GOODS SHIPPED ARE WITHOUT WOOD PACKING
(INVOICE & PACKING LIST NO.: SUNJA0406; B/L NO. CGLNKG040605)
3．请根据下列所给内容缮制装船通知。

注意唛头由卖方自行设计。

BUYER: WEILI INT’L TRADING CORP.
SELLER: SUNSHINE TOY CORP.
DESCRIPTION：
ORDER NO. GOODS QUANTITY/PACKAGES COLOUR
A220 BAGS 3200PCS/100CTNS GREY
A320 4000PCS/200CTNS WHITE
C153 4000PCS/200CTNS WHITE
SHIPMENT: MAR. 22,2004 FROM SHANGHAI TO HAMBURG
CONTAINER NO. & SEAL NO. : 1X40’GP MLCU4578610/ C423775
VOYAGE NAME & NO.: CMA CGM NEPTUNE V.485W
B/L NO.: CGLSHA0303088NA
INVOICE NO.& AMOUNT: SUNJA20040322 TOTAL USD22000.00
4．根据所给销售合同制作装箱单。

注：该批货最终运至法国马赛港。

SALES CONTRACT
NO.: 03CAN- 1109
DATE: NOV. 08,2004 SELLER: JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD.
80 ZHONGSHAN ROAD, NANJING, CHINA
FAX: 86-025-******** TEL: 86-025-********
BUYER: SHEMSY NEGOCE ID CORP.
75 ROUTE 96570 DARDILLY, FRANCE
FAX: 33-56-12345678 TEL: 33-56-12345678
BUYER’S ORDER NO.:FE021G
THIS SALES CONFIRMATION IS HEREBY MUTUALLY CONFIRMED, TERMS AND CONDITIONS ARE AS FOLLOWS:
NAME OF GOODS AND SPECIFICATIONS QUANTITY UNIT PRICE AMOUNT。