1、国际结算课程设计托收个人设计报告学院 国际结算 课程设计课程设计题目： 国际结算课程设计 专 业 班 级： 学 生 姓 名： 学 号： 指 导 教 师： 2011年 1 月 27日一、课程设计的目的、方法及要求1.课程设计的目的国际结算课程设计是配合国际结算课程而设置的一项专门实践性教学环节。其主要目的是提供单证实践的机会，模拟国际贸易结算中的流通票据、国际结算的主要方式、国际结算中的单据以及相关的国际惯例，深化学生在国际结算课程中学到的各种单据的基本概念和信用证与物权单据之间的有机衔接，熟悉信用证内容，掌握制单技术和审单原理，增强对国际结算的感性认识。有助于学生理解国际结算的基本原理、基本知
2、识及国际惯例，了解和掌握国际结算的支付手段、基本方式、惯例与规则、操作流程、制单、审单及结汇等专业知识，掌握以银行为中心的划拨清算，提高理论学习的兴趣及国际结算实际操作的基本技能，解决人才培养中理论与实际的脱节，实现“学到、悟到、作到”的基本教学目的。2. 课程设计的要求2.1 根据课程设计大纲及指导书的各项具体内容、目标和要求，以小组为单位，制定设计进度及安排；2.2 小组内分工协作，根据所给定的实际结算素材及要求，运用国际结算的基本知识、基本原理及国际惯例进行制单与审单操作，重点包括国际结算方式（包括汇付、托收、信用证）的操作流程、制单、审单及结汇等内容；2.3 小组提交一套完整的课程设计
3、报告，说明和分析进出口业务流程各环节的操作做法，缮制相应的单据；每人根据在小组分工中承担的设计任务，提交不少于3000字的设计报告，总结分析收获和体会。设计报告应完整、准确、规范，并在课程设计完毕之时提交。2.4 设计过程中应树立正确的设计思想，培养实事求是、严肃负责的工作作风和团队协作意识。3. 课程设计的方法利用国际结算课程设计软件完成本课程设计。二、本人在小组中的分工及设计进度本人在课程设计中负责设计3：2010-2-21本日完成设计准备工作。熟读本课程设计的大纲要求、指导书及评分细节了解托收业务基本原则和知识点，浏览实验素材及要求，搜集参考资料，保证未来几天课程设计能够顺利进行。201
4、0-2-22本日正式进入课程设计阶段。认真阅读实验目标及要求，仔细阅读实验素材，根据第一日所搜集资料完成光票托收练习。2010-2-23本日完成跟单托收练习以及托收业务中的拒付练习。 2010-2-24本日检查课程设计所有内容，填写个人报告，完成本次课程设计。三、设计内容及结果一、光票托收 （一）2003年5月22日中国进出口公司广州分公司向中国银行广州分行提交下面这张光票托收委托书，托收行按所给问题审核光票托收委托书。 中国银行票据托收委托书委托日期：22/05/2003票据种类Items号码Original No.出票日期Date of Issue币别及金额Currency & Amoun
5、t支票783814/05/2003US $ 2000.00付款人Bank of America N.T.& S.A.出票人AAA Trading Company, New York受益人China National Imp. & Exp. Corp., Guangzhou开户账号A/C No.098730-9867-9423银行编号Ref No.CC09176款项收妥后，请付我账。你行及国外行所有托收费用，请付我账。中国进出口公司广州分公司 (1)委托人公司名称中国进出口公司广州分公司(2)付款人公司名称Bank of America N.T.& S.A.(3)托收金额US $ 2000.00
6、(4)托收票据种类、内容支票，光票托收，号码7838，出票日期14052003，付款人Bank of America N.T.& S.A. 出票人AAA Trading Company, New York，受益人China National Imp. & Exp. Corp., Guangzhou(5)银行费用由哪方支付收款人China National Imp. & Exp. Corp., Guangzhou(6)光票托收适用范围佣金 货款尾款(7)托收行是否承担必须收回票款的责任否(8)托收行办理托收业务的依据是什么票据托收委托(9)哪些票据或凭证可提交给银行办理光票托收支票，汇票，本票，
7、商业票据（不包括货运单据）（二）中国银行广州分行根据中国进出口公司广州分公司提交的光票托收委托书，于2003年5月23日缮制并向代收行Bank of America N.T.& S.A.邮寄光票托收指示，并选择第二项、第三项、第五项、第六项托收指示条款。 中国银行分行BANK OF CHINAIn all correspondenceORIGINALPlease always quoteOUR REF No.384CC-28975Date：23，may，2003敬启者：Dear Sirs,致TO Bank of America N.T.& S.A.兹奉下列票据，请即收我册。We have pl
8、easure in forwarding the following cheque/draft for payment /collection.票据号码Original No.付款人Drawn on出票人Drawer金额Amount7838Bank of America N.T.& S.A.AAA Trading Company, New YorkUS $ 2000.00TOTAL AMOUNTPlease follow instructions below(marked X):Credit the proceeds immediately under usual reserves.x Col
9、lections subject to final payment Not under usual reserves.x CREDIT the proceeds( less your charges, if any) to our US Dollar account with you under authenticated telex/SWIFT advice to us quoting our Ref No.REMIT the proceeds (less your charges, if any) to our account with viaCHIPS under their authe
10、nticated telex/SWIFT advice toQuoting our Ref No.x If unpaid please cable advise us and return the same cheque/draft to us by registered airmail with reason(s) of non-payment.x Please acknowledge receipt.Unless otherwise expressly stated herein, this collection is subject to the “UNIFORM RULES FOR C
11、OLLECTION”-I.C.C. BROCHURE522. For: BANK OF CHINA GUANGZHOUAuthorized Signature(s)二、跟单托收 （一）2003年5月18日Guangdong Arts & Craft Imp. & Exp. Company向中国银行广州分行提交下面这张跟单托收委托书，托收行按所给问题审核跟单托收委托书。 (1)委托人公司名称、账号 Guangdong Arts & Craft Imp. & Exp. CompanyNO.9005-2727985473(2)付款人公司名称 Good luck company，Hongkong(3)
12、指定代收行 Standard Chartered Bank Ltd,Hongkong(4)托收金额、付款期限 HK652,450.00 18 ,MAY(5)托收单据种类、份数 汇票（2），提单（4），商业发票（2），品质证明（1），装箱单（1）(6)银行费用由哪方支付 外埠代收手续费付款人负担货物入库保险由委托人负担(7)交单条件 D/P(8)利息支付情况 按年利息5%计收(9)拒付时是否需发出退票通知 是，电报通知(10)拒付时是否需出具拒绝证书 否(11)需要时的代理人及作用 A Trading Co.,HongKong Assist the remitting bank to abtai
13、n acceptance/payment but who has no authority to amend the terms of the bill 处理拒付时货物存仓保险转运等事宜(12)托收行邮寄单据遗失时，是否需承担责任 不需要 （二）中国银行广州分行根据Guangdong Arts & Craft Imp.& Exp. Company提交的跟单托收委托书，于2003年5月20日缮制并向代收行Standard Chartered Bank Ltd., Hong Kong邮寄跟单托收指示，其中：Ten boxes of lamps from Guangzhou to Hong Kong
14、 by par of Tianyu vessel on May 12, 2003；款项划至中国银行香港分行贷记托收行账户；两次寄单。 中国银行Bank of ChinaOffice:Address:SWIFT/Telex:Documentary Collection OrderORIGINALDate:20,May,003Please always quoteOur Ref No.:GuHPBK04401Dear Sirs, Our Ref No.We enclose the following documents for collection:To(Collecting Bank):Stan
15、dard Chartered Bank Ltd.,Hong KongDrawer:Guangdong ArtsCraft Imp.Exp.CompanyDrawee:Good luck company,HongkongAmount: Hk$652,450.00Invoice No.: FG898765-21Due Date/Tenor:sight draftGoods:Ten boxes of Lamps From Guangdong To Hong KongBy par of Tianyu vessel On May 12,2003DocumentsDraftInvoiceB/LIns.Po
16、licy/Cert.W/MC/OCert of QUAL/QUANPACKING LIST1st1/21/22/41/11/11/12nd1/21/22/4Please follow instructions marked“x”：xDeliver documents against payment/acceptance.xRemit the proceeds by airmail/cable.Airmail/cable advice of payment/acceptance.xCollect charges outsidefrom drawer/drawee.xCollect interes
17、t for delay in paymentdays after sight at% P.A.xAirmail /cable advice of non payment/non acceptance with reasons.Protest for non-payment/non-acceptance.xProtest waived.When accepted, please advise us giving due date.When collected, please credit our account with.xPlease collect and remit proceeds to
18、Bank for credit our account with them under their advice to us.Please collect proceeds and authorize us by airmail/cable to debit your account with us.Special InstructionsThis collection is subject toUniform Rules for Collection(1995 Revision)ICC Publication No. 522For Bank of ChinaAuthorized Signat
19、ure(s)（三）1999年9月30日，中国银行广州分行收到汇丰银行香港分行邮寄的跟单托收委托书和跟单汇票一套，托收行根据所给问题审核托收指示。 汇丰银行 香港分行Hongkong and Shanghai Banking Corp. Ltd. Hong Kong BranchTlx:Tel:Fax:Documentary Collection OrderORIGINALIn all correspondenceplease always quoteOUR REF 180C-09877Date:28,Sept.,1999TO:Bank of China,GuangzhouDear Sirs,W
20、e enclose the following documents for collection:Drawer:ARRON FERER & SONS CO.909 ABBOTT DRIVE OMAHANEBRASKA 68102DrawersNo.Due Date/TenorAmount:Drawee:GUANGDONG PROVINCIAL IMP. & EXP. CORP.N25-92X81835days sightUSD 66,120.00Docu.sentbyDraftInvoiceTrspt Docu.Ins.Pol/Cert.Cert.Qly/QtyPkg.Wgt.ListC/OF
21、orm A.BenesCert.Comm.Cust.Neg.N/N1st1/22/33/312/22/22nd1/21/3Other Documents: Inspection Cert. 2/2Covering Shipment of: 57 MT ZINC OXIDE 99.7% MINPlease follow instructions marked“x”：x Deliver documents against ACCEPTANCE.x In case of non-payment and/or non-acceptance please do not protest but advis
22、e us by cable stating reasons.x In case of a time bill, please advise us by CABLE the date of maturity after acceptance.x All your charges are to be born by DRAWEES.Collect interest from drawees at % p.a. from date of draft to date of payment.IN SETTLEMENT:x Please remit the proceeds to Bank of Amer
23、ica, New York, N. Y. by T/T for credit of our A/C No. 519-90171 with them CHIPS U.I.D. No. 315437 quoting our Ref No. under advice to us.Credit ouraccount by T/T witha/c No.UID No.under their tested telex advice toquoting our Ref No.and your telex/airmail advice to us.For Hongkong and Shanghai Banki
24、ng Corp. Ltd.Hong Kong BranchAuthorized Signature(s) (1)托收行 Hong Kong and Shanghai Banking Corp.Ltd.Hong Kong Branch(2)代收行 Bank of China,Guangzhou(3)委托人公司 ARRON FERER SONS CO.909 ABBOTT DRIVE OMAHA(4)付款人公司 GUANGDONG PROVINCIAL IMP.EXP.CORP.(5)托收金额、付款期限 USD 66,120.00 35days sight(6)单据名称、份数 汇票（2）发票（3）
25、可转让运输单据（3）不可转让运输单据（1）保险单据（2）原产地证明书（2）检验证明书（2）(7)寄单次数和份数 Draft/Invoice,2次;(3+2)Neg/Ins/c/oForm A 1次(8)交单条件和代收行的处理 D/A In case of a time bill,please advise us by CABLE the date of maturity after acceptance.(9)拒付时代收行的处理 Do not protest but advise us by cable stating reasons.(10)代收行的费用由谁支付 GUANGDONG PROV
26、INCIAL IMP.EXP.CORP.(11)承兑后，代收行是否应将到期日通知托收行 Yes(12)代收行如何将收妥款项划入托收行账户 Please remit the proceeds to Bank of America, New York,N.Y.by T/T for credit of our A/C No.519-90171with them CHIPS U.I.D.No.315437 quoting our Ref No.under advice to us.三、托收中的拒付 托收行根据代收行发出的退票（拒付）通知书和拒付电文，按其所示内容进行处理。(一)退票通知书一 UNPAI
27、D ITEM MEMO 退票通知书Date 日期To 退回Bank No.银行号码Item No.票据号码Amount金额Returned for reason(s) marked “X”below 退票时请参阅下面划上“X”项目：1Refer to drawer请与持票人接洽2Not arranged for未经接洽3Drawn against uncollected funds.Please present again托收款项未收到，请再提示4Account closed此户已结清5Insufficient funds存款不足X6Out of date已经过期7Post dated票非即期8Payment countermanded by the drawer此票已停止支付9Words and figures differ金额文字与数码不符10Amount in words required/incomplete/illegible金额文字未写/不全/不清续表11Alteration requires drawer s full chop/signature涂改处需出票人盖注/签字12Drawers chop/signature differs
