1、外贸单据制作全集单据缮制学生实训指导手册实训目标能够熟练掌握国际贸易交易过程中,各种单据的区分和使用。根据给定的合同、信用证或相关的交易条件，制作商业单据、运输保险单据、报关报检单据、附属单据、结汇金融票据、退税核销单据。任务一 会缮制商业单据一实训目标能够根据合同、信用证等相关交易资料，缮制商业单据，包括商业发票、装箱单。二背景资料经理要求斌，跟着王师傅学着制作相关的商业单据。王师傅拿出一份以往填制的发票样，要求斌对照资料，自己先自看一看，熟悉一下格式。王师傅告诉小，作为对商业发票的补充，还需填制装箱单，主要显示货物的包装、毛重、净重以与尺码方面的情况。那么，商业发票和装箱单是如何缮制的呢？
2、三任务实施活动1.缮制商业发票1SELLER注释：卖方一般为信用证受益人L/C 中593) INVOICE NO.注释：发票4) INVOICE DATE注释：发票日期5) L/C NO.注释：信用证编号6) DATE注释：信用证开证日期7) ISSUED BY注释：开证行，通常在买方所在地2BUYER注释：买方一般为信用证开证申请人L/C 中508) CONTRACT NO.注释：合同编号9) DATE注释：合同日期10) FROM注释：启运地，见L/C中44A11) TO注释：目的地，见L/C中44B12) SHIPPED BY注释：运输工具名称如用海运，如此还要填写相应的船名、船次13)
3、PRICE TERM注释：贸易术语 14)MARKS 15)DESCRIPTION OF GOODS 16)QTY. 17)UNIT PRICE18)AMOUNT注释：唛头 也称为运输标志 注释：货物描述不得使用统称、简称、必须与信用证中的货物描述保持一致。并列明不同型号。L/C 中45ATOTAL总计对于不同型号的不同数量、不同金额，还需算出总数、总价注释：数量根据合同或者信用证中的容进展填制总数量 注释： 单价包括币别、金额、计价单位、贸易术语L/C 中45A注释：总值数量*单价总金额19) ISSUED BY注释：签发人，即卖方公司名称20) SIGNATURE注释： 签署，卖方公司负责
4、人签名1.INVOICE NO.发票2.PRICE TERM贸易术语3.DESCRIPTION OF GOODS货物描述4.QTY数量5.SHIPPING MARKS运输标志6.FROM启运地7.TO目的地8.L/C DATE信用证开立日期9.ISSUED BY签发人10.Fax No.活动2.缮制装箱单P A C K I N G L I S T7) TOTAL PACKAGES(IN WORDS)注释：包装总件数大写SAY THREE HUNDRED CARTONS ONLY8) MARKS & NOS.注释：唛头要与L/C与合同相一致假设无，写N/MN/M9) C/NOS.10) NOS.
5、 & KINDS OF PKGS. 11) ITEM12)QTY. (pcs.)13) G.W. (kg)14) N.W. (kg)15) MEAS (m3)注释：纸箱编号对应不同货号，根据包装方式计算出不同货号的包装件数1-100101-200201-300注释：包装件数根据包装方式计算出不同货号的包装件数100 CTNS100 CTNS100 CTNSTOTAL注释：货物描述与包装应先注总称，然后逐项列明详细货名MENS 100 PERCENT POLYESTER KNITTED WINDJACKETM1207M1208M1209在每一包装件如下明其包装方式。ONE PIECE IN ON
6、E POLYBAG,12 POLYBAGS IN ONE CARTON注释：件数注明每种活好的总件数 1200 PCS 1200 PCS 1200 PCS3600 PCS注释：毛重注明每种货号的总毛重 500 KGS 500 KGS 500KGS 1500 KGS注释：净重注明每种货号的总净重 400 KGS 400 KGS 400KGS 1200 KGS注释：体积注明每种货号的总体积333 31.G.W. / GROSS WEIGHT毛重2.N.W. / NET WEIGHT净重3.PACKAGE包装总件数4.MEAS/ MEASUREMENT体积5.CTN CARTON纸箱6.CASE N
7、O./ CARTON NO. 纸箱编号/包装件号7.GOODS DESCRIPTIONS & PACKING货物描述与包装情况四体验活动根据下述材料，缮制商业发票和装箱单1销售合同SALES CONFIRMATIONNO.: ZHT081115 DATE:NOV.15，2008THE SELLER：SHANGHAI ZHENHUA IMP&EMP CO LTDTHE BUYER:GR-TRAG Co., Ltd.ADRESS: Rm 501 Longju Building No. 87 Longju Rd., Tel:0086-21-58334388Fax:0086-21-58334389AD
8、RESS: A904 Wealth Building,Kando Jinbocho Chiyodaku, Tokyo JapanTel.:+81-3-5283-6765 Fax: +81-3-5283-6775THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTIONSACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW：MODITY AND SPECIFICATIONQUANTITYUNIT PRICEAMOUNTWOMEN JEAN
9、W3301W30012400 PCS1200 PCSCIF TOKYOUSD/PCUSD/PCUSD12720.00USD5400.00TOTAL：3600 PCSUSD18120.00TOTAL AMOUNT IN WORDS：SAY U.S.DOLLARS EIGHTEEN THOUSAND ONE HUNDRED AND TWENTY ONLYPACKING：ONE PIECE IN ONE POLYBAG, 30 POLYBAGS IN ONE CARTONSHIPMENT：NOT LATER THAN JAN.31,2009， FROM SHANGHAI TO TOKYO JAPAN
10、， ALLOWING TRANSHIPMENT & PARTIAL SHIPMENTS.PAYMENT：THE BUYER SHOULD OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN 100% IRREVOCABLE L/CPAYABLEAT 30 DAYS AFTER SIGHT DRAFT TO REACH THE, 2008 AND VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.INSURANCE：TO BE EFFECTED BY
11、 THE SELLER FOR 110% OF INVOICE VALUE AGAINST F.P.A. AS PER THE RELEVANT OCEAN MARINE CARGO OF P. I. C. C. DATED 1/1/1981. THE BUYERS: THE SELLERSGR-TRAG Co., Ltd. SHANGHAI ZHENHUA IMP&EMP CO LTD (SIGNATURE) (SIGNATURE)PLEASE SIGN AND RETURN ONE COPY2信用证APPLICATION HEADER 0 700 1417 970214FKBKJPJTAX
12、XX 1343 337998 97021 1317 * SUMITOMO MITSUI BANKING CORPORATION TOKYOUSER HEADER SERVICE CODE 103: BANK. PRIORITY 113: MSG USER REF. 108: INFO. FROM CI 115:SEQUENCE OF TOTAL *27 : 1/1FORM OF DOC. CREDIT *40A : IRREVOCABLEDOC. CREDIT NUMBER *20 : TK0842DATE OF ISSUE *31C : 081201EXPIRY *31D : DATE 09
13、0215 PLACE CHINAISSUING BANK *51 :SUMITOMO MITSUI BANKING CORPORATION NAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPANAPPLICANT *50 : GR-TRAG CO., LTD.A904 WEALTH BUILDING, KANDO JINBOCHO CHIYODAKU, TOKYO JAPANBENEFICIARY *59 : SHANGHAI ZHENHUA IMP&EMP CO LTDRM 501 LONGJU BUILDING NO.87 LONGJU RD., AM
14、OUNT *32B : CURRENCY USD AMOUNT 18120.00MAX. CREDIT AMOUNT 39B: NOT EXCEEDINGAVAILABLE WITH/BY *41D : ANY BANK BY NEGOTIATIONDRAFTS AT 42C : 30 DAYS AFTER SIGHTDRAWEE 42A : SUMITOMO MITSUI BANKING CORPORATION NAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPANPARTIAL SHIPMENTS 43P : ALLOWEDTRANSSHIPMENT
15、43T : ALLOWEDLOADING IN CHARGE 44A : SHANGHAI, CHINAFOR TRANSPORT TO 44B : TOKYO JAPANLATEST DATE OF SHIP. 44C : 090131DESCRIPT. OF GOODS 45A : WOMEN JEANW3301 2400 PCSUSD/PCW3001 1200 PCSUSD/PCDOCUMENTS REQUIRED 46A : 1.SIGNED MERCIAL INVOICE IN 3 COPIES INDICATING CREDIT NO.2.FULL SET CLEAN ON BOA
16、RD MARINE BILL OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED NOTIFY APPLICANT MARKED FREIGHT PREPAID 3.PACKING LIST IN 3 COPIES 4.CERTIFICATE OF ORIGIN5.FULL SET INSURANCE POLICY OR CERTIFICATE COVERING F.P.A. FROM WAREHOUSE TO WAREHOUSE WITH CLAIMS PAYABLE AT DESTINATIONADDITIONAL COND
17、*47B : +REIMBURSENT BY TELEMUNICATION IS PROHIBITED +ONE COPY OF INVOICE, PACKING LIST AND ORIGINAL CERTIFICATE OF ORIGIN (FORM A) MUST BE SENT TO THE ACCOUNTEE BY COURIER IMMEDIATELY AFTER SHIPMENT AND BENEFICIARYS CERTIFICATE TO THIS EFFECT IS REQUIREDDETAILS OF CHARGES 71B : ALL BANKING CHARGES O
18、UTSIDE CANADA ARE FOR ACCOUNT OF THE BENEFICIARYPRESENTATION PERIOD 48 : DOCUMENTS TO BE PRESETNED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION *49 : WITHOUTINSTRUCTIONS 78 : +REIMBURSENENT IS SUBJECT TO ICC URR525 +PROVIDED THAT THE TERMS AND CONDITIO
19、NS OF THIS CREDIT ARE PLIEDWITH PLEASE REIMBURSE YOURSELVES FROM ABOVE REIMBURSEMENT BANK +DRAFT AND DOCUMENTS ARE TO BE SENT BY COURIEDR TO OUR HEAD OFFICESUMITOMO MITSUI BANKING CORPORATION (ADDRESS: NAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPAN) IN ONE LOT3补充资料：发票日期：2008.12.5 发票：ZHT5743卖方负责人：启东
20、唛头：GR-TRAG提单号：B2233101Q投保日期：DEC-12-2008保单签发日：DEC-14-2008报检单位登记号：1361845216 联系人：莉报关日期：DEC-10,2008H.S编码：6204620099产地证编号： 300311288C O M M E R C I A L I N V O I C E1) SELLER3) INVOICE NO.4) INVOICE DATE5) L/C NO.6) DATE7) ISSUED BY2) BUYER8) CONTRACT NO.9) DATE10) FROM11) TO12) SHIPPED BY13)PRICE TERM
21、14)MARKS 15)DESCRIPTION OF GOODS 16)QTY. 17)UNIT PRICE18)AMOUNT19) ISSUED BY20) SIGNATUREP A C K I N G L I S T1) SELLER3) INVOICE NO.4) INVOICE DATE5) FROM6) TO7) TOTAL PACKAGES(IN WORDS)2) BUYER8) MARKS & NOS.9) C/NOS.10) NOS. & KINDS OF PKGS. 11) ITEM12)QTY. (pcs.)13) G.W. (kg)14) N.W. (kg)15) MEA
22、S (m3)五实训评价指标总分为得分能够阅读商业发票中的容10能够阅读装箱单中的容10熟练掌握商业发票关键词10熟练掌握装箱单关键词10根据资料填制商业发票30根据资料填制装箱单30总分100任务二 会缮制外贸出口业务中的运输保险单据一实训目标能够根据合同、信用证等相关资料，缮制与运输有关的单据，包括出口货物订舱委托书、海运提单、国际货物托运书、国际航空货运单、多式联运单据、联运提单、铁路运单、出口货物运输保险投保单、出口货物运输保险单。二背景资料经理要求斌跟着王师傅学习如何办理货物的运输与保险，王师傅让斌将几笔交易需要的办理运输的货物进展罗列划分，发现需要办理海运、空运、铁路运输和多式联运等
23、多种运输方式的手续，并且需要向货运代理人办理托运手续，由货运代理人向船公司办理订舱手续。该怎样让货运代理人明确了解公司需要的运输要求？如何填制相关单据呢？三任务实施活动1.缮制出口货物订舱委托书1发货人注释：托运人填写出口公司信用证受益人4信用证 注释：信用证205开证银行 注释：信用证开证银行名称6合同 注释：相关交易的合同7)成交金额注释：相关交易的合同总金额8装运口岸注释：起运地44A9目的港注释：目的地44B2收货人 注释：信用证46A中提单的要求进展填制记名式： L/C中指定收货人名称空白抬头：本栏留空或仅填入：“TO BEARER指示抬头：to order of shipper或者
24、 to order of 开证行10转船运输注释：信用证43T11分批装运注释：信用证43P12信用证效期 注释：信用证31D13装船期限 注释：信用证44C14运费注释：填写运费预付或运费到付15成交条款注释：填写贸易术语16公司联系人注释：受益人公司联系人17/ 注释：受益人公司联系/ 3通知人填写信用证规定的提单通知人一般为信用证开证申请人18) 公司开户行注释：受益人公司开户行名称19银行账号注释：受益人公司在开户行的银行账号20特别要求注释：如托运人对所订舱位有特殊要求的话，填写21标记唛码22货号规格23包装件数24毛重25净重26数量27单价28总价注释：运输标志注释：货物描述注
25、释：货物外包装的数量29总件数30总毛重31总净重32总尺码33总金额 34备注 注释：如有其它事项可填在此栏中活动2.缮制海运提单1. Shipper注释：托运人，通常填卖方公司名称与地址2. ConsigneeTO ORDER OF SHIPPER3. Notify Party注释：通知人，一般为开证申请人，信用证中 50Pre-carriage by注释：前程运输方式可留空Vessel注释：船名、船次多见于补充资料中Port of transshipment注释：转运港，根据相关资料填制，如果没有，可留空Port of discharge注释：目的港 44BFinal destinati
26、on注释：最终目的地假设与目的港一样，可留空Container seal No. or marks and Nos.Number and kind of packagesDescription of goodsGross weight(kgs)Measurement(M3)注释：集装箱号或者唛头填写实际集装箱号、唛头如无唛，如此填 N/M注释：包装种类数量和货物描述统称注意格式ON BOARD已装船在货物装船后，需向船公司取得标有已装船字样的提单，才能结汇注释：货物总毛重应与其他单据相一致注释：总尺码指货物的体积，应与其他单据相一致Freight and charges注释：运费支付标注，一般
27、留空Prepaid atFreight payable at注释：运费支付地CIF CFR时，为出口港FOB时，为进口港Place and date of issue注释：提单签发日和签发地点填写承运人实际装运的地点和时间.Total PrepaidNumber of original Bs/l注释：正本提单份数大小写如：THREE (3 )Signed for or on behalf of the master注释：提单签署1.作为承运人的代理人签发的提单时，签字栏下端一般须加注“AS AGENTS FOR THE CARRIER XXX； 2.承运人签字时，如此加注“AS CARRIER字样3.作为船长签字时，如此加注“AS MASTER字样1.SHIPPER买方6.Final destination日期2.Consignee收货人7.Number and kind of packages包装种类和数量3.Notify Party通知方8.Freight and charges运费与费用4.Pre-carriage by前程运输方式9.Place and date of issue签发地点与日期5.Port of discharge卸货港10.Signed for or on behalf of the MASTER船长或授权人签署活动3.缮制
