英语专业论文(外贸单证的研究与分析)定稿

湖北汽车工业学院毕业设计（论文）俊升制罐有限公司罐子的出口单证设计分析研究
学生姓名指导教师
二级学院外语系专业名称英语
班级学号
提交日期 2011年5月15日答辩日期 2011年6月9日
2011年5 月15 日
Analysis of Export Documentation in JunSheng Tin Box Manufacturing Co., Ltd.
by
Registered No. 20070930209
Department of Foreign Languages
May, 2011
Contents
1. Introduction (1)
2. The Background of Tin Box Industry Area (2)
3. Analysis of the Main Types of Documents in Foreign Trade (3)
3.1The Main Documents (3)
3.1.1 A Document of Production Cost (3)
3.1.2 Quotation Sheet (4)
3.1.3 Commercial Invoice (4)
3.1.4 A Transport Document (5)
3.2 Requirements of Documentation (5)
3.2.1. Correctness (5)
3.2.2Completeness, Punctually (5)
3.2.3Conciseness (6)
3.3 Summary of the Main Documents (6)
4. The Main Steps of Doing Foreign Trade (7)
5. Conclusion (10)
Reference (12)
Acknowledgements (13)
Analysis of Export Documentation in
JunSheng Tin Box Manufacturing Co., Ltd
Abstract:With the development of economy and ever since China‟s entrance into the WTO, China‟s foreign trade has been on an increase. We need to learn all kinds of documents in foreign trade, for the simple reason that documents play an important part in foreign trade, acting as a tool of mutual communication, and may exert great influence on the success of foreign trade. This paper is based on my internship in Junsheng Company. After the introduction of the simple information about the company I work in，this paper introduces the main documents in foreign trade with focuses on, documents of cost analysis, documents of quotation. These two documents are most most-commonly used in our company. Then the paper introduces the procedures and formalities in foreign trade. Based on a case as an example, this paper analyses the good points and shortage of these documents. The main steps of doing foreign trade are introduced and the gains and losses of doing business are summarized.
Key words: foreign documents, processes of making, way of payment, analysis 俊升制罐有限公司罐子的出口单证设计分析研究
摘要: 随着经济的发展和中国加入WTO，中国的对外贸易处于一个发展上升的阶段。

我们需要掌握外贸所需的各种单证。

因为有时候这些单证往往决定了交易的成功与否。

本文以在俊升制罐有限公司实践为基础，首先介绍了外贸单证类型，着重介绍了成本分析单和报价单。

这是我们公司得到订单之前必须做的两个单证。

然后介绍外贸流程与规范。

并且在此基础上来分析这些单证。

比如成本分析单，报价单。

同时了解该行业在出口所使用的支付方式，最后结合总结自己在具体业务中的得失。

关键词：出口单证；制作流程；支付方式；分析
1. Introduction
With the development of economy, and with China‟s entrance into the WTO and the development of foreign trade, China has a more close relationship with other countries; we do business with each other. But there are also many actual constraints. So the main way of doing business with foreign countries is E-mail. We need to learn all kinds of documents in foreign trade, that is to say, documents play an important part in foreign trade, acting as a tool of mutual communication and may exert great influence on the success of foreign trade.
This paper is about how to make foreign export document that is based on working in a real company. It is connected with practice. I practiced in a Taiwan-funded company; my main work was to familiar myself with the process of foreign trade and doing business with foreign countries, and meanwhile I needed to maintain the relationship of some old customers and develop the relationship with some new customers. I will take one successful case of my business as an example to show some details of my work.
My first successful customer is an Italian; he is an old customer of our company. Every year he will buy tin boxes from our company. This time our director gives this case to me. Client Inquiry: customer will send order inquiry to our business department before us gets the relevant order. They want to know some of the details.
If the material cost and labor cost don‟t change compared with the last cost, we need not to make cost analysis, which will help us save time, because we need to answer our customer‟s email in time. Our company has a set of business system called ERP system; it is very useful in doing business.
When we quote, we need to insure quantity, payment; we also need to indicate the validity of the quotation. We will export documentation from ERP system after we calculate all the costs in ERP system, and then send email to customer. Customer usually will answer us in the next day if the really want to buy your products. Our director ask us send email to customer 7 days after that we sent quotation sheet to customer
After discussing with Italy customer, I got the purchase Order. Then I pass the production order to factory. We are a company dealing with the produce, design and selling of the product. Thus the profit is the most. Before the mass production customer usually asks us
to send them samples with the design they required, after they insure the samples, we can start to produce the goods.
If customer use30% deposit, T/T as foreign exchange collection, we must fax to customer to ask them to pay the rest 70％money after we get the bill of lading. We will pass the Original bill of lading and other documents to customer only when we confirm that we receive the rest money. If we use100％T/T to pay, we only make goods after receive all payment. (陈文培, 2006(1)：59)
We must notify the customer after shipment has been shipped, and a week later we must ask customer whether they received the goods. This is a highly summarize. Chapters below will show more details.
First of all, I will give a chief introduction of my company in chapter2.
2. The Background of Tin Box Industry Area
Junsheng Tin Box Company was founded in 2005. It has 5300 square meters of modern standard buildings and facilities. It is specialized in making tin box. The company has passed ISO22000 food safety certification and also has dust-free workshop.
This company‟s products‟ design, model, printing, packaging and service are one-stop service. It is in accordance with the ISO22000 international food safety system. Our products keep constantly improvement and innovation in order to provide strong assurance of product‟s quality.
Our company has all kinds of products with competitive price. The main three series products are” Irregular Shaped box, square box, round box”. Including win box, candy box, tea box, CD box, Ccigarettes box, biscuit cans, watch box and pencil box. They can be made based on customer‟s designs and process requirements at any time to produce a variety of cans. Products are sold to Europe, the United States, and Japan, Southeast of Asia, the Middle East and other countries. It has a stable network customer and resources.
3. Analysis of the Main Types of Documents in Foreign Trade
International trade involves a variety of documents, such as business documents, financial documents, transport documents, insurance documents and other documents relating to international trade. In dealing with the export shipment of goods, they can sign up to four kinds of contracts: export sales contracts, transportation contracts, financial contracts, goods contracts of insurance. Therefore, we must understand the functions of various documents and its application in international trade purposes.
3.1The Main Documents
During my working time, the documents we used most are a document of production‟s cost, quotation sheet, commercial invoice, transport document. Making a document of product ion‟s cost is the first step, if the material cost and labor cost don‟t change compared with the last cost, we need not to make cost analysis. Then we will send quote sheet to customer. These two steps are very important.
3.1.1 A Document of P roduction’s Cost
This is a contract between the buyer and the seller to specify transaction rules, legally binding, so before signing a good idea to seek legal advice.
A document of production‟s cost. The purpose s for cost of production are in management decision making pertaining to cost control and to guide purchase and marketing options. This decision process involves asking and answering the questions,” what if?” and “what now?” When comparisons of performance of the present are made to total income, the market price received or offered, with previous years or months, the level of risk and identification of opportunity is clarified.
But, how you approach the calculation, what costs include and which ones you don‟t depend on the purpose you have for the information relative to the decision to be made. For example, cost of production determination to answer the management questions.
·Did I make money?
·Am I competitive with other business like mine?
·Is the market offering a favorable price for my product?
3.1.2 Quotation Sheet
Quotation is a sales offer; it should clearly specify the price, quality, details, and the volume of goods, trade terms, delivery terms, payment method, production‟s picture and design, unit price, packaging method.
When you get an inquiry from customer, you must quote for him in order to let him know the price of your products. About the payment in quotation, if client uses L/C to pay, it is usually to confirm that L/C has received 1 month before the delivery time. Salesman and documents personal must examine letter of credit. Whether it is wrong, whether delivery date can be protected and other issues, as if there is a problem, they should immediately request guests to amend it. If clients use T/T to pay a deposit, you must confirm that the client has pay subscription.
About port of shipment in quotation sheet: Taking our company as an example, we usually take Shenzhen as port of shipment. Port of destination is from Shenzhen to be customer advised. There is usually a description of goods, such as total volume, food safe inspection, and total amount ，the validity of the quotation. Our tin box‟s validity of quotation is one month. Because tin‟s price and the labor cost are unstable. If these elements change, we must make a new analysis of product‟s cost and then give customer a quotation. If these don‟t change, we can use the past cost.
After we know the type of documents, then we need to learn how to making these documents.
3.1.3 Commercial Invoice
A commercial invoice is a document used in foreign trade. It is used as a customs declaration provided by the person or corporation that is exporting an item across international borders. Although there is no standard format, the document must include a few specific pieces of information such as the parties involved in the shipping transaction, the goods being transported, the country of manufacture, and the Harmonized system Codes for those goods. A commercial invoice must also include a statement certifying that the invoice is true, and a signature.(梅爽, 2008(4)：89)Commercial invoices are primarily used to calculate tariffs.
3.1.4 A Transport Document
A transport document : We should fax adding information of the bill of lading to shipping company or freight forwarders within two days after the ship leave.(if we need to amend any) fax the. The added information of the bill of lading must meet guest‟s requirements or meet L/C, and also give guest the correct number of goods and some special requirements, including ship certificate form the steamship company, etc. ()
3.2 Requirements of Documentation
After we know the main documents, this chapter will give a brief analysis of these documents. We must pay attention to many details when we make documents. Details are the key to success. There are four main requirements of making foreign trade documents. They are correctness, completeness, in time, punctuality, and conciseness. When we make document, we must obey these rules. They will help us find document‟s mistakes.
3.2.1. Correctness
Working correctly is a prerequisite for all documents, documents that we make should first conformity of documents, and secondly all these documents should be consistent with international trade practices, national / industry requirements of laws and regulations, thirdly documents are not different with the goods that it representative. All the data must be correct in the document. Such as unit price, quantity, port of destination, way of payment. Our company usually uses T/T payment; it is good for our company. Once one of my client mistakes the way of payment, it caused many troubles. Our client was very upset, so we lost that order. In a word, it is essential to insure all the information that you send to the client is correct.
3.2.2Completeness, Punctually
Completeness: It refers to integrity of all documents. We can learn from bellow aspects: firstly, integrity of Content, secondly, integrity of quantity, thirdly, integrity of categories. The contract documents / letters of credit that based on documents to transaction will clearly
require which documents should be submitted, whether the copy of the document and endorsement are needed, all of these must be met.（）In time；punctuality: It refers to making documents without delay. We can understand it like this: making documents in time、examination of documents timely, offering documents to customer timely, getting payment timely. Production of documents is a complex project, the majority of the documents completed by the exporter, and some need to be completed with relevant departments' help. We must pay more attention to examination，thus can ensure deliver all qualified documents to some certain departments within a specified time. Timely delivery means that we can receipt of exchange earnings in time .The timely receipt of exchange earnings means a healthy start of the business. ()
3.2.3Conciseness
It refers to the produced documents are simple and clear. UCP500 states that "in order to prevent confusion and misunderstanding, banks should discourage any changes in the credit or raise too many details of the book", the experts also pointed out that the documents should not appear in the document itself has nothing to do with the content. The documents should simple but clear, it must contain every essential point, and the unnecessary points should be omission. ()
3.3 Summary of the Main Documents
Among all of these above documents that we use most frequently are documents of cost, quote sheet during the time I worked in Junsheng Company. Each of them has its function, so we need to learn and understand all of them, thus can help us when we do business with our customers. Meanwhile, there are many ways of payment. The main terms of payment in international trade are: remittance、collection、Letter of Credit、T/T.
Large amount transaction mainly uses letters of credit; small business uses collection and remittance. As an important part of international settlement, the payment of foreign trade usually uses bill of exchange through bank. Documentary draft is used most frequent in foreign trade. According to the time of payment, bill of exchange can be divided into a sight draft and time draft.(陈文培, 2006(1)：80)
4. The Main Steps of Doing Foreign Trade
Step1-Customer enquiry: There will be relevant order inquiry for the business in order to know some details before customer give purchase order,
Step2-Quotation: business department should do a timely response to our guests of their query, to determine the name of the goods, type, quantity , delivery time and ways of payment, or packing specifications, port（airport）. When we doing business with customer, we use the Performa invoice or sales contract or offer sheet to give our customer a formal offer.
Step3-Get orders: we receive the former Purchase Order through negotiation. You should pass the order to factory (factory arrange its own production plans) when get the confirmed order, and arrange manufacturing plan. When business department receives the order, at first, they make an approval table. The table must be filled according to the project of "export contract approval form, all expenses will be shown as complete as possible. It need enclosed with copies of the order and the purchase contract when approve the contract. Before execution audit must be signed by salesman, approved by department manager and management personnel. If the amount of money is big or there are advanced term and the commission term, it needs general manager for approval. The contract must made into a work duty list after approval and deliver it to the salesman.
Step4- Business examine and approve ：Business department receives the order, at first, they make an approval table. The table must be filled according to the project of "export contract approval form, all expenses will be shown as complete as possible. It need enclosed with copies of the order and the purchase contract when approve the contract. Before execution audit must be signed by salesman, approved by department manager and management personnel. If the amount of money is big or there are advanced term and the commission term, it needs general manager for approval. The contract must made into a work duty list after approval and deliver it to the salesman.
Step5-Inspection: If it is the statutory national product，we should inform requirements of inspection and offer export contracts ,invoice, packing list when give order to factory. Also need to tell factory export port. It is convenient for the factory…s inspection. We should get inspection document a week before delivery.
Chartering ship and booking positions: Usually the guests will specify the transportation agency or shipping company if guest signs FOB CHINA CONTRACT. We should contact with forwarder as soon as possible to confirm Shipping intention，where the goods will export from，and also confirm whether delivery time of the factory can earlier at least one week than previous schedules, whether shipment can reach the required delivery time by guest. We should give written notice of set warehouse to shipping company 7days before, and then we can get the warehouse receipt five days before sailing(薛刚, 赖新峰2009(1)：45) If the seller pays the freight, we must consult the shipper or the steamship company of delivery time, freight and ports. Then choose one ship company with good reputation, lower price, and punctual shipment time, after that we must tell the salesmen to notice the guests all the details. We must choose shipping companies authorized by guests if guests do not agree with the ship company that we chosen.
We should book warehouse position from our forwarder if the goods is not enough for a small case and we have to ship as bulk cargo .when we get the warehouse receipt, we should know dead time of customer inspection and requirements of customs declaration
We must send written fax with clear delivery time, style and quantity of cases and port of destination, to avoid mistakes.(陆墨珠, 2005(1)：55)
We should notify the inspector to inspect goods One week before the delivery time if client wants to inspect goods by himself or appoints someone else to do it. We should invite client to inspect and meantime notice foreign trade department one week before the delivery time if client appoints a third party or a surveyor company to specify the goods. We should connect with inspection company to decide the examine time two weeks before delivery; make an appointment for inspection before shipment time. And then we must tell the factory inspection time after make a determination. We must send written fax with clear delivery time, style and quantity of cases and port of destination, to avoid mistakes.(何康民, 张黎明2008(7)：86) Step6-Arrangement for the cabinet: (we must keep up to check whether there is pantry, break, and rupture in the container) Salesman must entrust towing company to get cases when goods are ready and get through inspection. We should sign the agreement of long-term co-operation with one towing company that with safety and reasonable price in order to
ensure safe and puncture on time. We must fax bellow information to towing company: confirmation of booking a warehouse，shipping company，the number of warehouse, case‟s advice . We also need mark the type and quantity of the case, where to load the goods and port of shipment. (隋思忠，陈国新,何畏,2008(1):67)
Step7-Preparing for other documents: Certificate of forma origin, a certificate of origin should apply in the commodity inspection and testing bureau before shipment. We must pay attention that the transportation date should early than date on L/C delivery and the date of dispatch, later than invoice date. We should offer customer document, bill of lading if we failed to handle it before deliver the goods. Transshipment goods through Hong Kong, certificate usually signs in Chinese inspection company of Hong Kong to prove that the goods not to be processed. General certificate of origin: China council for promotion international trade can handle the certificate of origin with lower requirement. It should sign 20 days in advance the same as invoice, if the certificate of origin issued by the embassy.
Shipping advice: it is usually required to inform client the details of shipment, to, including the ship's name, flight time, Sailing date,expected arrival date, the goods and quantity, amount, packaging, marking, agent of the port of destination etc after ship left a few days. Sometimes L/C requires offering proof of delivery, such as fax, etc. we must handle it according to the required time.
The packing list: it should clearly show the goods‟ situati on. It should show how many cases in each carton, the gross wet, net wet and size of carton. Total volume that calculated according to Carton size should be the same as marked total volume. It also shows marking and case‟s number in order to facilitate the guests to find. Weight and volume of Packing List should be the same with the bill of lading.() Business registration ：Every single export business was completed that must make a register in time, including paper registration and computer registration, thus can offer query and statistics for the future.
Submitted documents: Using foreign exchange collection, we should prepare and check all the documents carefully in the required time and ensure that there are no mistakes and then transfer it to negotiation bank.
If customer use30% deposit, T/T as foreign exchange collection, faxing to customer to
ask them to pay the rest 70％money after we get the bill of lading. We will pass the Original bill of lading and other documents to customer only when we confirm that we receive the rest money. If we use100％T/T to pay, we only make goods after receive all payment. (陈文培, 2006(1)：45)
Business registration: Every single export business was completed that must make a register in time, including paper registration and computer registration, thus can offer query and statistics for the future
File: All documents, L/C and negotiable document must retain a set to be used as reference.
A salesman usually should pay attention to collecting changed rates, schedules, and other information to offer assistance to meet other people's needs. A salesman should ask factories fax a notice to the business department as soon as possible after goods leaving factory. It must contain the actual amount of goods, leaving time .meanwhile we must write down number of containers and number of tight seals as material of the bill of lading. ()
.
5. Conclusion
In summary, with China‟s entrance into WTO, foreign trade is becoming more an d more common hence important. In order to accomplish the foreign business well, we need to handle these steps of making useful documents in foreign trade. We must be familiar with them, thus can help us control customer‟s minds to help us get customer‟s order. Taking my working experience as an example, as a foreign trade businessman or woman, you not only need to have a good understanding of English, but also need to know every aspect of your company‟s products. Such as the design, our director asked me to remember our company designs within 5days. I must the number of the design, the name of the design. Doing business also need carefulness and patience, you must develop a good habit to write down your daily work (what you must do today, and the order you do these things, as everything has its priority. However, what we mentioned here is not enough for the actual foreign trade, as a qualified businessman or woman; practice and daily collection are indispensable.
Office work is relatively procedures and formalized. First of all, we must work on time, but get off work is usually not on time. For us who are liberal in university need to exercise "sitting" work. Every day we are sitting in front of the computer for several hours. Secondly, we must adapt to the atmosphere of office. Basically, atmosphere of office is very serious, and so it is important to know how to regulate in a tight atmosphere. Thirdly, related to the use of modern office tools, copying, printing, faxing are not easy to handle. And for us business salesman or woman we must communicate better with foreign customers through telephone and email, so oral English is very important. Being familiar with Sales Confirmation, Commercial Invoice is not enough.
In a word, doing business is not easy as we thought. One month fieldwork has past; I am able to have a preliminary understanding of foreign trade business. Foreign trade is still valued the experience, accumulated experience is a rich wealth of the future. Although at the beginning is very hard, it has good prospects. During Practice colleagues and boss gave a great deal of help to me. I still have a lot to learn, I want to take every step well.
Reference
[1] 陈文培．外贸实务一本通[M] ．中国海关出版社, 2006
[2] 何康民,张黎明．外贸制单案例[M]．中国财政经济出版社, 2008
[3] 陆墨珠．国际商务函电[M]．北京：中国商务出版社, 2005
[4] 梅爽．国际贸易实务[M]．北京：外语教学与研究出版社, 2008
[5] 隋思忠，陈国新，何畏．New foreign trade and economic English.[M]China
Commercial Press, 2008
[6] 外贸单证制作-世贸人才网/class362_19416.shtml
[7] 外贸单证的18步.[EB/OL].
[8] 外贸出口流程四步走[EB/OL].世贸人才网
[ 9 ] 薛刚，赖新锋．外贸运输操作实务[M]．广州：广东经济出版社有限公司, 2009
[10] 姚昌，徐子荣．对外贸易业务知识[M] ．上海：立信会计出版社，2006
[11] 詹福海．外贸单证制作[M]．电子工业出版社, 2010
Acknowledgements
As my bachelor thesis draws to a conclusion, first of all, I would like to extend my sincere gratitude to my tutor, Ke Ningli, for his useful advice and suggestions. I know that there are many mistake in my thesis, he helped me to find the mistake.
Secondly, I would like to express my deepest gratitude to Tian Dan who have instructed and helped me to modify my thesis. She is very responsible. She helped me to find many mistakes. Such as structure of the thesis, she told me that I didn‟t stress the main point. Also she pointed out the mistake of format, reference. She is very kind and patient .It cost her lot of time and efforts on the modification of my thesis, without her consistent and illuminating instruction, thesis could not have reached its present form.
Thirdly, I would like to appreciate Chen Xiaoxun for his assessment of my thesis. The questions he has raised helped me to think further about my thesis.
Last but not least, I owe much to my friends and classmates for their valuable suggestions.。