《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
CERTIFICATE OF ORIGIN EXPORT LICENSE CUSTOMS
DECLARATION INSURANCE POLICY BILL OF LADING
2
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
3
Lesson 1 Letter of Credit
Contents:
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---
4
---To be continued
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
5
Specimen: L/C
LETTER OF CREDIT
6
Practice
Amend the L/C according to the contents of contract.
Sales Contract (Partial)
Date: , 2003
Seller: DALIAN TEXTILES IMPORT & EXPORT CORP.
4 YINGCHUN STREET, DALIAN 116002 CHINA
Buyer: DEAHO APPAREL CO.,LTD.
. 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---
7
---To be continued
Shipment: 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 CREDIT
8
Lesson 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.
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Specimen: Bill of Exchange
No. 645-200869 ① GUANGZHOU JAN. 13, 2004 ②
Exchange for USD18,, ③③
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 . 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
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Bill of Exchange
The 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.
. USD7,, Stg3,, DM7,, JPY4, 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----
11
---To be continued
c. 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 .
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-----
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---To be continued
⑨drawer
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.
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Practice
The invoice value is US$528,, 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,
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
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Lesson 3 Invoice
The 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----
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---To be continued
8. 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
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.
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Specimen: Invoice
INVOICE
17
Practice
Make 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, .
DESCRIPTION OF THE COMMODITIES:
ORDER MERCHANDISE QUANTITY AND UNIT PRICE AMOUNT
74027/413 BABY & GIRL’S 100SETS (2PCS/SET)/10CTNS DEM15,
100% COTTON