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《商务函电与单证》电子课件

2010-12-14 50页 ppt 2MB 40阅读

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《商务函电与单证》电子课件null《商务函电与单证》电子课件 介 绍《商务函电与单证》电子课件 介 绍课件简介:   本课件以幻灯片形式,将国际贸易出口业务所用单证与模拟训练结合在一起,使用者既可以在学习过程中训练,又可以在训练过程中学习,具有较强的互动性。    内容选择:LETTER OF CREDIT BILL OF EXCHANGE INVOICE PACKING LIST INSPECTION CERTIFICATE ...
《商务函电与单证》电子课件
null《商务函电与单证》电子课件 介 绍《商务函电与单证》电子课件 介 绍课件简介:   本课件以幻灯片形式,将国际贸易出口业务所用单证与模拟训练结合在一起,使用者既可以在学习过程中训练,又可以在训练过程中学习,具有较强的互动性。    内容选择:LETTER OF CREDIT BILL OF EXCHANGE INVOICE PACKING LIST INSPECTION CERTIFICATE continued------To be continued---To be continued CERTIFICATE OF ORIGIN EXPORT LICENSE CUSTOMS DECLARATION INSURANCE POLICY BILL OF LADING BUSINESS DOCUMENTS(EXPORT)BUSINESS DOCUMENTS(EXPORT)Lesson 1 Letter of Credit Lesson 2 Bill of Exchange Lesson 3 Invoice Lesson 4 Packing List Lesson 5 Inspection Certificate Lesson 6 Certificate of Origin/GSP Form A Lesson 7 Export License Lesson 8 Customs Declaration Lesson 9 Insurance Policy Lesson 10 Ocean Bill of Lading Lesson 1 Letter of CreditLesson 1 Letter of CreditContents: 1. The form of L/C Documentary/clean; irrevocable/revocable; confirmed/unconfirmed; sight/usance; transferable/nontransferable 2. L/C No. and issuing date 3. Beneficiary 4. Applicant 5. Currency and amount 6. Validity The main contents of L/C: 7. Draft clause It usually includes drawer、drawee or payer、payee、tenor、drawn clause and date of draft. 8. Documents clause The documents required should be indicated in details. 9. Commodity clause This clause includes description of goods、quantity and unit price. continued------To be continued---To be continued10.Shipment clause 1) Port of loading or shipment from 2) Port of discharge or destination 3) Time of shipment 4) Partial shipment and transshipment are allowed or prohibited 5) Mode of shipment 11. Packing and shipping marks 12. Special conditions Specimen: L/C Specimen: L/C LETTER OF CREDITPracticePracticeAmend the L/C according to the contents of contract.   Sales Contract (Partial)   Date: Sep.25, 2003 Seller: DALIAN TEXTILES IMPORT & EXPORT CORP. 4 YINGCHUN STREET, DALIAN 116002 CHINA Buyer: DEAHO APPAREL CO.,LTD. C.P.O. BOX 7155 SEOUL, KOREA Name of commodity: women’s and men’s stonewash jeans Price: USD$25 per dozen CIF Seoul less than 2% discount Quantity: women’s 1000 pcs in small size 1200pcs in medium size 1200pcs in large size Men’s 600pcs in small size 1000pcs in medium size 760pcs in large size continued------To be continued---To be continuedShipment: before Nov. 10, 2003 Port of Destination: Pusan, Korea Port of Loading: Shanghai, Chinese (from Shanghai to Pusan Directly, no partial shipment) Packing: to be packed in boxes of two dozen each, white、black and pink assorted, 100 boxes to a wooden case. Insurance: to be effected against all risks with PICC as per 110% invoice value. Terms of payment: irrevocable and documentary L/C at sight issued by Korea Exchange Bank   LETTER OF CREDITLesson 2 Bill of ExchangeLesson 2 Bill of Exchange The parties of a bill of exchange are: the drawer, who is usually the exporter or the beneficiary of L/C; the drawee (payer), who is usually the importer under collect or the appointed banker under a letter of credit; The payee, who is the drawer or the bearer of the bill. From different aspects, bill of exchange may be classified into the following kinds: a.   Sight bill and time bill If the draft is payable at sight on presentation, it is a sight or demand bill. If the drawee is required to pay the bill at a later time, it is a time or usance bill. b.  Clean bill and documentary bill A bill of exchange, which accomplies with shipping documents is called documentary bill, whereas is called clean bill. c.   Commercial bill and banker’s bill It is commercial bill when the drawer is a commercial firm. When the drawer is a bank, it is a bankers’ bill. Specimen: Bill of ExchangeSpecimen: Bill of Exchange No. 645-200869 ① GUANGZHOU JAN. 13, 2004 ②   Exchange for USD18,200.00 ③ At ********** ④ Sight of this FIRST of Exchange(Second of the same tenor and date unpaid) pay to the order of BANK OF CHINA (5) the sum of SAY U.S. DOLLARS EIGHTEEN THOUSAND AND TWO HUNDRED ONLY. ⑥ Drawn under SAKURA BANK LTD., TOKYO ⑦   To AKURA BANK LTD., TOKYO ⑧ GUANGDONG MACHINERY I./E. CORP. (GROUP) ⑨  Bill of ExchangeBill of ExchangeThe components of a bill: ①draft number Make out according to the invoice number or fill in “AS PER INVOICE . ②place and date Fill in the drawer’s address and issuing date. ③amount Fill in currency and figures. E.g. USD7,200.00, Stg3,600.00, DM7,500.00, JPY4,620.00 etc. ④tenor There are two kinds of tenor: payment at sight and payment in time. If it is the former, “At Sight” is to be printed. If it is the later, to print “At xxx days after sight”,“At xxx days after date of draft” or “At xxx days after date of B/L or on stipulated date”. ⑤Payee Usually three kinds of writings: a.       restrictive order Make out“pay xxx company only”. This kind of bill can not be negotiable. b.      demonstrative order Make out “pay xxx company ’s order” or “pay to the order of xxx company”. This kind of bill can be negotiable with endorsement. continued-------To be continued---To be continuedc.       payable to bearer It is negotiable without endorsement. The payee is commonly a bank, the following are main banks in China. Bank of China The Industrial & Commercial Bank of China Bank of Communication, China, The Agriculture Bank of China ⑥amount Fill in capital words and currency. It should be in accordance with ③, otherwise the bank will refuses to pay. For example, SAY U.S. Dollars SEVEN THOUSAND TWO HUNDRED ONLY, SAY POUND STERLING THREE THOUSAND SIX HUNDREND ONLY, SAY DEUTSCHE MARK SEVEN THOUSAND FIVE HUNDREN ONLY, SAY JAPANESE YEN FOUR THOUSAND SIX HUNDRED AND TWENTY ONLY. ⑦presentation It is made out as: “Drawn under xxx Bank L/C NO. xxx dated xxx” if the term of payment is L/C. “For collection” is printed on collection basis. ⑧payer or drawee It is usually the issuing bank. continued--------To be continued---To be continued⑨drawer The drawer is the principal on collection terms, while it is the beneficiary on L/C terms. The Drawer should keep in accordance with the stipulation of L/C completely. The draft is null and void without signature and seal of the drawer. PracticePracticeThe invoice value is US$528,000.00, number is 5536P211. Please make out the draft with the following information. ISSUING BANK: BANK OF CHINA , LIAONING BRANCH L/C NO.: 860002144560 DATED: 2004-6-20 EXPIRY DATE: 2004-8-21 IN JAPAN APPLICANT: DALIAN LIGHT INDUSTRIAL PRODUCTS I/E CORPORATION 35 YUHA STREET, DALIAN, CHINA BENEFICIARY: NISSHO IWAI CORPORATION TOKYO, JAPAN AMOUNT: USD 528,000.00 AVAILABLE WITH/BY: BANK OF CHINA TOKYO BRANCH TOKYO BY NEGOTIATION DRAFTS AT: 120 DAYS AFTER THE DATE OF SHIPMENT FOR 100PCT OF THE INVOICE VALUE DRAWEE: BANK OF CHINA, DALIAN BILL OF EXCHANGE Lesson 3 InvoiceLesson 3 InvoiceThe contents of invoice are: 1. name and address of seller It is relatively stable, usually is printed in advance. 2. the invoice number The number is given by export company itself. 3. date The date of invoice should be earlier than the date of shipment, and no later than the date of draft and the validity of L/C. 4. sales contract number 5. the port/place of shipment 6. the port/place of destination If the transshipment is allowed, the port of transshipment is marked. For example, “From Dalian To Helsinki W/T (with transshipment) Hong Kong by Vessel”. 7. name and address of buyer Buyer is the beneficiary , its name and address should be strictly in accordance with the stipulation of L/C. continued-------To be continued---To be continued8. marks and No. It refers to the shipping marks. If there is no mark, “N/M” is printed. 9. description of the goods Fill in with the stipulation of L/C 10.unit price and sum It consists of currency, measurement unit, sum and trade terms. This four parts should keep in accordance with L/C strictly. 11. amount It can not exceed the highest amount stipulated in L/C. 12. signature of beneficiary The invoice will takes effect after signed by the beneficiary. Specimen: Invoice Specimen: Invoice INVOICEPracticePracticeMake out the following invoice with the given information:   SHIPMENT:BEFORE MARCH 28,2004 L/C NO. AND ISSUED DATE: 78605NC0022 MARCH 04, 2004 BENEFICIARY: LIAONING TEXTILES I./ E. CORP. (GROUP) GARMENTS CO. APPLICANT : APR GARMENTS CO., LTD KOWLONG, H.K. DESCRIPTION OF THE COMMODITIES: ORDER MERCHANDISE QUANTITY AND UNIT PRICE AMOUNT 74027/413 BABY & GIRL’S 100SETS (2PCS/SET)/10CTNS DEM15,300.00 100% COTTON DEM153.00/SET CFR ROTTERDAM TOP+SKIRT S/C NO. BBGWF2023 SHIPMENT DATE: 2004-4-3 TO 2004-5-7 74027/414 BABY & GIRL’S DRESS 100SETS/10CTNS DEM15,300.00 65% POLYESTER 35%COTTON DEM153.00/SET CFR ROTTERDAM S/C NO. BBGWS2024 SHIPMENT DATE: 2004-4-3 TO 2004-5-7 continued------To be continued---To be continued74027/476/ BABY & GIRL’S SKIRT 100SETS/5CTNS DEM9,000.00 100% COTTON DEM90.00/SET CFR ROTTERDAM S/C NO. BBGWF2028 SHIPMENT DATE: 2004-4-3 2004-5-7 TOTAL L/C AMOUNT: DEM39,600.00 REMARKS: SHIPPING MARK: C&A MEDERLAND ORDER NO. (AS MENTIONED ABOVE) S/C NO. (AS MENTIONED ABOVE) C/N NO. 1--UP ROTTERDAM Lesson 4 Packing List/Weight Memo/Measurement ListLesson 4 Packing List/Weight Memo/Measurement List  Packing List is an independent documents. It is usually requested by the importer to confirm the name of commodity、specification、quantity、marks.、number of carton and the packing conditions. It is usually issued by the exporter and not show the value of the goods、shipment and consignee. Weight Memo shows something about the weight emphatically, such as gross weight﹑net weight and so on. Measurement list shows something about each individual lot’s length、width、height and total volume on the basis of packing list. Specimen: Packing List/Weight Memo/Measurement ListSpecimen: Packing List/Weight Memo/Measurement ListPACKING LISTPracticePracticeMade out the following Packing List as per the given information. Issued by: Hubei Zhongken International Trading Co., Ltd Covering: 100 Percent Cotton Towels Contract No.: 24HBZK/1001CN Invoice No. and Date:88A6015 March 20,2004 3000 Doz /100CTNS 18x28 inch 37.40 oz/Doz G. W.: 3200kgs N. W.: 3000kgs Measurement:72×50×80cm Marks: Packing: Ten dozen assorted colors per polybag, 30 dozen per carton PACKING LIST Lesson 5 Inspection CertificateLesson 5 Inspection Certificate Inspection certificate is a document certifying the result of commodity inspection issued by an inspection institution. Internationally, import and export commodity inspections are executed by a third party generally known as surveyor. Some of the surveyors are governmental organization, others are run by individuals or trade associations. In our country, the China Exit and Entry Inspection and Quarantine Bureau (CIQ) is the main institution authorized to examine the quality, quantity, packing etc. The purpose of the inspection is to ensure that the goods are in accordance with the relative laws and decrees of the country. 1.The following Inspection Certificate are issued by CIQ: 1) Inspection Certificate of Quality (质量检验证书). 2) Inspection Certificate of Quantity(数量检验证书). 3) Inspection Certificate of Weight(重量检验证书). 4)Inspection Certificate of Origin(原产地检验证书). continued--- ---To be continued---To be continued 5) Sanitary Inspection Certificate or Inspection Certificate of Health(卫生/健康检验证书)) 6) Veterinary Inspection Certificate(兽医检验证) 7) Certificate of Value(价值证明书) 8) Inspection Certificate of Disinfection(消毒检验证书) 9) Inspection Certificate of Fumigation(熏蒸检验证书) 10) Inspection Certificate on Phytosanitary (植物检验证书) 2. The following documents are issued by non-official organization: 1) Inspection Certificate Issued by Exporter/Manufacturer (出口商/生产厂检验证书) 2) Inspection Certificate of Societe Generale de Surveillance S.A.(瑞士SGS检验证书) 3) Inspection Certificate Signed by Importer’s Representative(进口商指定的代签发的检验证书) Specimen:INSPECTION CERTIFICATESpecimen:INSPECTION CERTIFICATEINSPECTION CERTIFICATEPracticePracticeMake out an Application for Inspection according to the following invoice. (if there is no information about the blank , you can fill in with “***”). INSPECTION CERTIFICATELesson 6 Certificate of Origin/GSP Form ALesson 6 Certificate of Origin/GSP Form A   A Certificate of Origin is an independent document evidencing the origin of the goods or manufacturer. It contains the description of goods, quantity or weight, value of goods shipped (only for applicant, it will not be indicated on the original official certificate) and the producing area. Two kinds of certificate of origin are generally adopted in our country: Certificate of Origin which is issued by CIQ (China Exit and Entry Inspection and Quarantine Bureau) or CCPIT(the China Council for the Promotion of International Trade ). and Generalized System of Preference certificate of origin Form A(GSP Form A) which is issued by CIQ. GSP Form maybe used to get preferential import duties in many countries, such as New Zealand, Canada, Japan, EU members and o on.  Certificate of Origin/GSP Form ACertificate of Origin/GSP Form A The main contents of certificate of origin: 1. Certificate No. The certificate is invalid if the column is blank. 2. Exporter The exporter’s address is asked to make out in details including street、doorplate number 、 city and country. If the goods is transshipped, the word via is added to the exporter. For example: SINOCHEM International Engineering & Trading Corp. 40 Fucheng Road, Beijing, China Via HongKong Daming Co., Ltd. 656 Guangdong Road, HongKong 3. Consignee It is usually the buyer or the notify of the B/L. If it is required to be in blank, “To whom It May Concern” or “To order” is marked here. If the transaction is transit trade, via is added to the consignee, for example: continued--- ---To be continued---To be continued AL OTHAIANM TRADING CO.,LTD P.O. BOX 23631 DUBAI, U.A.E. VIA HONGKONG DAMING CO.LTD 566 GUANGDONG ROAD, HONGKONG 4. Means of transport and route The port of destination and shipment、terms of shipment are to be made out. If the transshipment is allowed, the place of transshipment is marked. The following is an example: FROM DALIAN TO ROTTERDAM VIA HONGKONG BY VESSEL. 5. Country/region of destination It refers to the country or region at which the goods is arrived, the middle businessman can not be made out. 6. For certifying authority use only It is usually kept in blank. The content is made out by the issuing organization according to the concrete condition. 7. Marks and numbers continued--- ---To be continued---To be continuedTo be made out according to the invoice, the phrases “as per invoice No.xxx” or “As per B/L NO.xxx” are not allowed. N/M is filled in while there is no mark. 8. Number and kind of packages; Description of goods e.g. ONE HUNDRED AND FIFTY (150) CARTONS OF MEN’S T/C PRINTED JACKET SIXTY-SEVEN (67) CARTONS OF BOY’S T/C PRINTED JACKET OR 150 CARTONS (ONE HUNDRED AND FIFTY CATRTONS ONLY) OF MEN’S T/C PRINTED JACKET 67 CARTONS (SIXTY-SEVEN CARTONS ONLY) OF BOY’S T/C PRINTED JACKET 9. H.S. Code The part should be keep in conformity with customs declaration . 10. Quantity The quantity and measurement are required to printed, for example: continued---- ---To be continued---To be continued100 sets N.W. 1000 M/T or 1000M/T (N.W.) 11. Number and date of invoices As per invoice 12. Declaration by the exporter The issuing place and date are printed here with the exporter’s stamp and signature. The date is no later than the date of B/L and no earlier than the date of invoice. 13. Certification The issuing place and date are to be made. The issuer should sign manually with seal.   The main points of GSP FORM A are: “4. For official use” If the goods has been exported, “ISSUED RETROSPECTIVELY” is printed in red. If the certificate is lost or stolen, “THIS CERTIFICATE IS IN REPLACEMENT OF CERTIFICATE OF ORIGIN NO. DATED WHICH IS CANCELLED” in red is marked. continued-------To be continued---To be continued “5. Item number” If the same lot has different varieties, “1”、“2”、“3”……are marked according to the varieties; if there is only one lot, “1” must be marked. “8. Origin criterion” To be made out with the reference on notes overleaf . Other items are omitted here. Specimen 1 APPLICATIONFOR CERTIFICATE OF ORIGIN Specimen 1 APPLICATIONFOR CERTIFICATE OF ORIGIN CERTIFICATE OF ORIGIN Specimen 2 : APPLICATION FOR GSP FORM A Specimen 2 : APPLICATION FOR GSP FORM A CERTIFICATE OF ORIGINSpecimen 3 : CERTIFICATE OF ORIGIN Specimen 3 : CERTIFICATE OF ORIGIN CERTIFICATE OF ORIGINSpecimen 4 : CERTIFICATE OF FORM ASpecimen 4 : CERTIFICATE OF FORM ACERTIFICATE OF ORIGINPracticePracticeMake out the Application for GSP form A and Certificate of Origin according to the given invoice.     CERTIFICATE OF ORIGIN Lesson 7 Export LicenseLesson 7 Export License Import and export license belongs to the non-tariff barrier in international trade. The government stipulates that the importer or exporter have to get the license before the special goods is imported or exported in order to maintain his own country’s benefit. Licenses are no longer required for most export products now, but some import products need it. Exporters apply for an export license through the Ministry of Commerce of the People’s Republic of China. The customs officer will not let the
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