单证实践报告.docx
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单证实践报告
外贸单证实践报告
一、实践目的
1、外贸单证实务课程实践是通过运用相关材料的阅读，缮制报关单，保险单，装箱单，海运提单，商业发票，汇票，汇票等相关单证。
使学生能够将课程中比较零散的制单练习贯穿起来，从而系统地了解外贸企业单证工作流转程序和具体的制单要求。
2、加强对所学专业知识的理解，明确掌握各种进出口单证的制单技巧，以培养学生的实际操作能力，提高自身的制单水平。
3、培养学生耐心、细致的工作作风。
二、实践内容
本次实践主要分成两个部分，分别就两张给出的信用证缮制单据，主要包括提单，汇票，发票，普惠制产地证，保险单。
（一）下面一份信用证和相关资料，请认真阅读信用证并根据信用证的要求缮制单据。
（包括提单，汇票，发票，普惠制产地证，保险单）
ISSUEOFDOCUMENTARYCREDIT
ISSUINGBANK:
ASAHIBANK,TOKYO开证行
FORMOFDOC.CREDITIRREVOCABLE不可撤销
DOC.CREDITNUMBERABL-AN107信用证号码
DATEOFISSUE20030405开证日期
DATEANDPLACEOFEXP.:
DATE20030516PLACECHINA到期日和地点
APPLICANTABCCORPPORATION,123REDFLOWERSTREET,OSAKA,JAPAN申请人，买方
BENEFICIARYGUANGDONGTEXTILESIMP&EXPWOOLENKNITWEARS
COMPANYLTD168XIAOBEIROAD，GUANGZHOU510045，CHINACURRENCYCODE,受益人，出口方
AMOUNT:
USD30300.00信用证金额
AYAILABLEWITH/BYANYBANKBYNEGOTIATION公开议付
DRAFTAT…DRAFTATSIGHTFORFULLINVOICEVALUE即期信用证
DRAWEEASAHIBANK，LTD，TOKYO付款人
PARTIALSHIPMENTALLOWED分批装运允许
TRANSSHIPMENTALLOWED装船允许
LOADINGINCHARGEGUANGZHOUPORT装运港
FORTRANSPORTTO…OSAKA，JAPAN目的港
LATESTDATEOFSHIP.MAY，30，2003装运期
DESCRIPTIONOFGOODS:
LADIESGARMENTASPERS/CNO.SH107女士成衣
PACKING：
10PCS/CTN10件一纸箱
ARTNO.QUANTITYUNITPRICE
ST/NO.AH-04B1000PCSUSD5.50
ST/NO.ROCOCO1000PCSUSD5.10
ST/NOBORODAO1000PCSUSD4.50
ST/NO.FLORES1500PCSUSD4.80
ST/NO.PILAR1000PCSUSD4.00
ST/NO.ROMANTICO500PCSUSD8.00
PRICETERM：
CIFOSAKA
DOCUMENTREQUIRED:
（1）3/3SETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFSHIPPERANDBLANKENDORSEDANDMARKED“FREIGHTPREPAID”NOTIFYAPPLICANT（WITHFULLNAMEANDADDRESS）
（2）ORIGINALSIGNEDCOMMERCIALINVOICEIN5FOLD
（3）INSURANCEPOLICYORCERTIFICATEIN2FOLDENDORSEDINBLANKFOR110PCTOFFULLTOTALINVOICEVALUECOVERINGTHEINSTITUECARGO（A）,THEINSTUTEWARCLAUSE,INSURANCECLAIMTOBEPAYABLEINJAPANINTHECURRENCYOFTHEDRAFTS
（4）CERTIFICATEOFORIGINGSPFORMAINORIGINALAND1COPY
ADDITIONALCOND.
SHIPPINGMARKS:
ITOCHU/OSAKA/NO.1-600
PRESENTATIONPERIOD:
DOCUMENTSMUSTBEPRESENTERWITHIN10DAYSOFSHIPMEENT,BUTWITHINTHEVALIDITYOFTHECREDIT
相关资料：
发票号码
SH-25757
发票日期
2003年4月20日
FORMA号码
GZ8/27685/1007
单位毛重
15.4KGS/CTN
9240
单位净重
13.00KGS/CTN
7800
单位尺寸
（60*20*50）CM/CTN
船名
DIEK335V。
007
商品原材料情况
完全自产
集装箱号码
1*20’SOCU1285745
1*40’MAKU5879524
提单号码
KFT2582588
提单日期
2003年5月15日
保险单号码
PIC00178141
附一:
提单
BILLOFLADING
Shipper
GUANGDONGTEXTILESIMP&EXPWOOLENKNITWEARSCOMPANYLTD168XIAOBEIROADGUANGZHOU510045,CHINACURRENCYCODE
B/LNo.KFT2582588
Consignee
TOORDEROFSHIPPER
CombinedTransportBILLOF LADING
Fordeliveryofgoodspleaseapplyto:
NotifyParty
ABCCORPPORATIONOSAKA,JAPAN
Pre-carriageby
Placeofreceipt
OceanVesselVoyNo.
DIEK335V．007
PortofLoading
GUANGZHOUPORT
PortofDischarge
OSAKA,JAPAN
PortofDelivery
FinalDestinationforMerchant’sReference
Container,sealNo.&Marks&Nos.
ITOCHU/OSAKA/NO.1-600
CARTONNO.
1*20’SOCU1285745
1*40’MAKU5879524
No.ofPackage&DescriptionofGoods
LADIESGARMENT
TOTAL:
SIXHUNDREDCARTONSONLY
GrossWeightKgs
9240KGS
Measurementm3
36M3
FREIGHT&CHARGE
FREIGHTPREPAID
Revenuetons
Rateper
Prepaid
Collect
Ex.Rate
Prepaidat
Payableat
Placeanddateofissue
SHANGHAIMAY152003
Totalpaid
No.ofOriginalB（s）/l
THREE（3）
Stamp&Signature
附二：
汇票
BILLOFEXCHANGE
Drawnunder___ASAHIBANK，LTD，TOKYO____
L/CNo.ABL-AN107______Dated____APR.5.2003_______________
No.__________________________
Exchangefor____USD30300.00__GUANGZHOUCHINAMAY.16,2003（placeanddate）
At__***_____sightofthisFIRSTofExchange（Secondofexchangebeingunpaid）
Paytotheorderof___BANKOFCHINA___________________________
Thesumof_SAYUSDOLLARSTHIRTYTHOUSANDTHREEHUADREDONLY________
To_ASAHIBANK,LTD,TOKTO____
GUANGDONGTEXTILESIMP&EXPWOOLEN
KNITWEARSCOMPANYLTD
168XIAOBEIROADGUANGZHOU510045,
CHINACURRENCYCODE
附三：
商业发票
GUANGDONGTEXTILESIMP&EXP.WOOLENKNITWEARSCOMPANY,LTD
168,XIAOBEIROADGUANGDONG510045,CHINA
COMMERCIALINVOICE
ORIGINAL
MESSER
ABCCORPPORATIONOSAKA,JAPAN
INVOICENO.:
SH-25757
INVOICEDATE:
APR.20,2003
S/CNO.:
SH107
L/CNO.:
ABL-AN107
EXPORTERL/CDATE:
APR.5,2003
GUANGDONGTEXTILESIMP&EXPWOOLEN
KNITWEARSCOMPANYLTD
168XIAOBEIROADGUANGZHOU510045,
CHINACURRENCYCODE
TRANSPORTDETAILS:
TERMSOFPAYMENT
FROMGUANGZHOUTOOSAKAJAPANBYL/CCIFOSAKA
BYVESSELDIEK335V．007
Marks&numberDescriptionofgoodsQuantityUnitepriceAmount
LADIESGARMENT
ITOCHU/OSAKA/
NO.1-600ARTNO.
ST/NO.AH-04B1000PCSUSD5.50USD5500
ST/NO.ROCOCO1000PCSUSD5.10USD5100
ST/NOBORODAO1000PCSUSD4.50USD4500
ST/NO.FLORES1500PCSUSD4.80USD7200
ST/NO.PILAR1000PCSUSD4.00USD4000
ST/NO.ROMANTICO500PCSUSD8.00USD4000
TOTAL:
USD30300
TOTALQUANTITY:
6000PIECES（600CTNS）
TOTALWEIGHT:
GWT.:
9240KGSNWT.:
7800KGS
TOTAL:
USDOLLARSTHIRTYTHOUSANDTHREEHUADREDONLY
GUANGDONGTEXTILESIMP&EXPWOOLEN
KNITWEARSCOMPANYLTD
168XIAOBEIROADGUANGZHOU510045,
CHINACURRENCYCODE
附四：
普惠制产地证
1.Goodsconsignedfrom（exporter’sbusinessname,address,country））
GUANGDONGTEXTILESIMP&EXPWOOLEN
KNITWEARSCOMPANYLTD
168XIAOBEIROADGUANGZHOU510045,
CHINACURRENCYCODE
CertificationNo.
GENERALIZIZEDSYSTEMOFPREFERENCECERTIFICATEOFORIGIN
2.Goodsconsignedto（consignee’sname,address,country）
ABCCORPPORATION,
123REDFLOWERSTREET,
OSAKA,JAPAN
（combineddeclarationandcertificate）
FORMA
IssuedinthePEOPLE’SREPUBLICOFCHINA（COUNTRY）
3.Meansoftransportandroute（asfarasknown）
FROMGUANGZHOUPORTTOOSAKAJAPAN
BYVESSELDIEK335V．007
4.Forofficialuse
5.item
Numbers
1
2
3
4
5
6
6.Marks
Andnumbers
Ofpackages
ITOCHU/OSAKA/
NO.1-600
7.Numberandkindsofpackages;descriptionofgoods
SIXHUNDREDLADIESGARMENT
ST/NO.AH-04B
ST/NO.ROCOCO
ST/NOBORODAO
ST/NO.FLORES
ST/NO.PILAR
ST/NO.ROMANTICO
8.Origin
Criterion
（seeNotesoverleaf）
9.Gross
Weightor
Otherquantity
GROSSWEIGHT:
9240KGS
10.Number
Anddateof
invoices
SH-25757
APR.20,
2003
11.Certification
Itisherebycertified,onthebasisof
Controlcarriedout,thatthedeclaration
bytheexporteriscorrect.
12.Declarationbytheexporter
Theundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect;thatallthegoodswereproducedin
CHINA
（country）
AndthattheycomplywiththeoriginrequirementsspecifiedforthosegoodsintheGeneralizedSystemofPreferenceforgoodsexportedto
JAPAN
（importingcountry）
GUANGZHOUAPR.22,2003
GUANGDONGTEXTILESIMP&EXPWOOLENKNITWEARSCOMPANYLTD
placeanddate,signatureandstampof
Certifyingauthoritysignatory
GUANGZHOUAPR.30,2003
Placeanddate,signatureofauthorizedsignatory
附五：
保险单
ThePeople’sInsuranceCompanyofChinaBranch
HeadOfficeBeijingEstablishedin1949
货物运输保险单
CARGOTRANSPORTATIONINSURANCEPOLICYORIGINAL
发票号（INVOICENO.）SH-25757保单号次POLICYNO.PIC00178141
被保险人：
GUANGDONGTEXTILESIMP&EXP.WOOLENKNITWEARSCOMPANY,LTD168,XIAOBEIROADGUANGDONG510045,CHINA
INSURED:
中国人民保险公司（以下简称本公司）根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列条款承保下述货物运输保险，特立本保险单。
THISPOLICYOFINSURANCEWITNESSESTHATTHEPEOPLE’SINSURANCECOMPANYOFCHINA（HEREINAFTERCALLED“THECOMPANY”）ATTHEREQUESTOFTHEINSUREDANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURED,UNDERTAKESTOINSURETHEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHECONDITIONSOFTHISOFTHISPOLICYASPERTHECLAUSESPRINTEDOVERLEAFANDOTHERSPECIALCLAUSESATTACHEDHEREON.
标 记
MARKS&NOS.
保险货物项目
DESCRIPTIONOFGOODS
包装、单位及数量
PACKING,UNIT&QUANTITY
保险金额
AMOUNTINSURED
ITOCHU/OSAKA/NO.1-600
LADIESGARMENT
10PCS/CTN
600CTNS
USD30300.00
总保险金额
TOTALAMOUNTINSURED:
USDOLLARSTHIRTYTHOUSANDTHREEHUADREDONLY
PERMIUMASARRANGERATE10%
PERCONVEYANCES.S.:
DIEK335V．007
SLGONORABT（DATEOFCOMMENCEMENT）MAY302003
FROM GUANGZHOU VIA TO OSAKA
承保险别：
CONDITIONS:
THEINSTITUECARGO（A）,THEINSTUTEWARCLAUSE
所保货物,如发生保险单项下可能引起索赔的损失或损坏,应立即通知本公司下述代理人查勘。
如有索赔,应向本公司提交保单正本（本保险单共有2份正本）及有关文件。
如一份正本已用于索赔,其余正本自动失效。
INTHEEVENTOFLOSSORDAMAGEWITCHMAYRESULTINACLAIMUNDERTHISPOLICY,IMMEDIATENOTICEMUSTBEGIVENTOTHECOMPANY’SAGENTASMENTIONEDHEREUNDER.CLAIMS,IFANY,ONEOFTHEORIGINALPOLICYWHICHHASBEENISSUEDINtwoORIGINAL（S）TOGETHERWITHTHERELEVANTDOCUMENTSSHALLBESURRENDEREDTOTHECOMPANY.IFONEOFTHEORIGINALPOLICYHASBEENACCOMPLISHED，THEOTHERSTOBEVOID.
（InsuranceSurveyAgent）中国人民保险公司
ThePeople’sInsuranceCompanyofChina
赔款偿付地点AuthorizedSignature
CLAIMPAYABLEAT/INOSAKA,JAPAN
ISSUINGDATE＆PLACEMAY.13,2003GUANGZHOU,CHINA
GUANGDONGTEXTILESIMP&EXP.WOOLEN
KNITWEARSCOMPANYLTD168,XIAOBEI
ROADGUANGDONG510045,CHINA
Applicant’sSignature
（二）下面是一份信用证和相关资料，请认真阅读信用证并根据信用证的要求缮制单据。
（包括提单，汇票，发票，普惠制产地证，保险单）
1．信用证
FROM:
CITIBANKLTD
SEQUENCEOFTOTAL*27:
1/1
FORMOFDOCCREDIT*40:
IRREVOCABLE
DOC.CREDITNUMBER*20:
LC123
DATEOFISSUE*31C:
070405
EXPIRY*31D:
DATE070615ATNEGOTIATINGBANK`SCOUNTRY
APPLICANT*50:
ITOCHUCORPORATION,LONDON,U.K.
NO.66LONDONSTREET,U.K.
BENEFICIARY*53:
HONGYUETEXTILESIMPANDEXPCORPORATION.
65BAIZHANGROADE.6NINGBOCHINA
AMOUNT*32B:
USD16000.00
AVAILABLEWITY/BY*41D:
NEGOTIATIONWITHANYBANKINCHINA
DRAFTSAT*42C:
AT30DAYSAFTERSIGHTFORFULLINVOICEVALUE
DRAWEE*41A:
CITIBANKLTD
PARTLALSHIPMENNTS*43P:
PROHIBITED
TRANSSHIPMENT*43T:
PERMITTED
LOADINGINCHARGE*44A:
ANYCHINESEPORT
FORTRANSPORTTO*44B:
LONDON
LATESTDATEOFSHIP.*44C:
070531
DESCRIP.OFGOODS*45A
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