《國際結(jié)算課程設計》個人報告.doc

學院 國際結(jié)算 課程設計課程設計題目： 國際結(jié)算課程設計 專 業(yè) 班 級： 國際經(jīng)濟與貿(mào)易 學 生 姓 名： 學 號： 指 導 教 師： 饒 倩 2011年 1 月 27日一、課程設計的目的、方法及要求1 課程設計的目的本次課程設計是結(jié)合國際結(jié)算課程而進行的一項專門實踐性操作。其主要目的是提供單證實踐的機會，模擬國際貿(mào)易結(jié)算中的流通票據(jù)、國際結(jié)算的主要方式、國際結(jié)算中的單據(jù)以及相關的國際慣例，深化我們在國際結(jié)算課程中學到的各種單據(jù)的基本概念和信用證與物權單據(jù)之間的有機銜接，熟悉信用證內(nèi)容，掌握制單技術和審單原理，增強對國際結(jié)算的感性認識。有助于我們理解國際結(jié)算的基本原理、基本知識及國際慣例，了解和掌握國際結(jié)算的支付手段、基本方式、慣例與規(guī)則、操作流程、制單、審單及結(jié)匯等專業(yè)知識，掌握以銀行為中心的劃撥清算，提高理論學習的興趣及國際結(jié)算實際操作的基本技能，解決理論與實際的脫節(jié)，實現(xiàn)“學到、悟到、作到”的基本學習目的。2 關于課程設計的方法由指導教師布置課程設計的任務及要求，分組進行上機訓練，每組6/7名，各小組自行計劃本組成員負責內(nèi)容，制訂設計進度計劃及，分工協(xié)作、角色互換，模擬完成進出口業(yè)務全部流程。3 課程設計的要求3.1 根據(jù)課程設計大綱及指導書的各項具體內(nèi)容、目標和要求，以小組為單位，制定設計進度及安排；3.2 小組內(nèi)分工協(xié)作，根據(jù)所給定的實際結(jié)算素材及要求，運用國際結(jié)算的基本知識、基本原理及國際慣例進行制單與審單操作，重點包括國際結(jié)算方式（包括匯付、托收、信用證）的操作流程、制單、審單及結(jié)匯等內(nèi)容；3.3 小組提交一套完整的課程設計報告，說明和分析進出口業(yè)務流程各環(huán)節(jié)的操作做法，繕制相應的單據(jù)；每人根據(jù)在小組分工中承擔的設計任務，提交不少于3000字的設計報告，總結(jié)分析收獲和體會。設計報告應完整、準確、規(guī)范，并在課程設計完畢之時提交。3.4 設計過程中應樹立正確的設計思想，培養(yǎng)實事求是、嚴肅負責的工作作風和團隊協(xié)作意識。二、本人在小組中的分工及設計進度分工：設計五，信用證的種類設計進度：2-21，復習信用證種類及相關知識 2-22，完成可撤銷、不可撤銷即期付款、承兌、延期付款信用證的審核處理 2-23，完成議付、循環(huán)、可轉(zhuǎn)讓信用證的審核處理及繕制一份已轉(zhuǎn)讓信用證 2-24，完成課程設計總結(jié)三、設計內(nèi)容及結(jié)果類型 審核內(nèi)容當事人運輸情況貨物情況單據(jù)要求效期金額寄單可撤銷信用證1 Alice Exporting Co. Ltd2.ABC BANK3. Lones International Trading Co. Ltd1.Partial shipments are allowed 2.Transshipments are allowedCovering shipment of：Materials semiconductors type- 10 in wooden cases. 1. Commercial invoice in duplicate2. Full set of clean“On board”ocean Bills of Lading made out to order and endorsed blank, marked“Freight Prepaid” and notify acountee1. Expiry date：30 October, 20022. the amounts not exceeding USD64,000.00Documents have to be presented within 20 days after the date of issuance of the Bill of Lading or other shipping documents不可撤銷即期付款信用證1. Eximbank Ltd2. Development Bank3. Kam Dor Bo Trading Co., Ltd4. Dearmei Trading Co Ltd1.Shipment from Singapore to Malaysia CIF Malaysia Contract No. ESP 1365 2.Shipment must be effected not later than 30 August , 20023. Partial shipments are prohibited.； Transshipments are prohibitedCovering shipments of:1.ESP 20 kit2. ESP 10 kit3. ESP 10 kitIn crates1.Commercial invoice in triplicate. 2.Insurance policy in duplicate covering all risks plus 10% of invoice value. 3.Full set of clean “On Board” ocean Bills of Lading made out to our order notify buyers and marked “Freight Prepaid”. 4.Certificate of Origin in duplicate. 5.Certificate of Inspection in duplicate1. Expiry Date14 September，20022. an amount not exceeding total of USD1,000,000(one million United States Dollars only) available by sight payment of your drafts drawn at sight on us covering 100% invoice value1.All documents mustbe presented in 15 days after shipment but within the validity of the credit承兌信用證1.Applicant: Helm AG, Hamburg, Germany2.Beneficiary: China National Chemicals Imp. & Exp. Corp.1.Transshipment not allowed; -2.Container shipment: Prescribed3. Partial shipment not allowed. Packing：container No./Nos. and to show always name, place, phone and telex No. of the carrier2. description of goods: 60MT=3FCL of citric acid anhydrous bp 80 China contract No.: CNC9-B001281. Signed commercial invoice in 4-fold2. Full set of 3/3 original plus 2/2 copies of clean “on board” ocean/marine Bill3.Certificate of Origin, Form“A”showing P.R. of China as origin, one original and one copy4. Packing/Weight list 2-fold5. Certificate of Analysis, 2-fold, issued by the beneficiarys of Lading,1.Amount: USD59,700.002.Validity: 30 November，2000DOCUMENTS are to be presented within 15 days after Bill of Lading date延期付款信用證1、THE BANK OF EAST ASIA LTD., GUANGZHOU2、THE BANK OF EAST ASIA LTD.， HONG KONG3、CHINA NATIONAL AUTOMOTIVE INDUSTRY IMP. AND EXP. CORP. GUANGZHOU, CHINA4、PREMIER BEARING AND EQUIPMENT LTD. HONG KONG1、PARTIAL SHIPMENT: ALLOWED2、TRANSSHIPMENT: NOT ALLOWED3、LOADING ON BOARD/DISPATCHING/TAKING IN CHARGE OF4、FROM: GUANGZHOU，CHINAPORT OF DISCHARGE: ROTTERDAMCOUNTRY OF DESTINATION：THE NETHERLANDSNOT LATER THAN: 31 OCT.，20005、SHIPPING MARK: P.O. 757/92/10 NO. 1-UP6、PRICE TERM: CIF HONG KONG1、PACKING LIST IN TRIPLICATE INDICATING PALLET NO. OR CASE NO., QTY OF EACH PACKAGE, QTY OF EACH PALLET OR QTY OF EACH CASE AND NET WEIGHT AND MEASUREMENT OF EACH PACKAGE1、SIGNED COMMERCIAL INVOICE IN THREE ORIGINAL.2、COMPLETE SET CLEAN RAILWAY CARGO RECEIPT PLUS ONE NON-NEGOTIABLE COPY 3、ISSUED OR ENDORSED TO THE ORDER OF THE BANK OF EAST ASIA, LTD., NOTIFY APPLICANT AND MARKED FREIGHT4、INSURANCE POLICY OR CERTIFICATE IN DUPLICATE BLANK ENDORSED FOR 110 PCT OF INVOICE VALUE WITH CLAIMS PAYABLE AT DESTINATION IN THE SAME CURRENCY OF THIS CREDIT WITH LOCAL CLAIMS AGENTS NAME AND ADDRESS AT DESTINATION COVERING INSTITUTE CARGO CLAUSE(A), INSTITUTE CARGO CLAUSE(WAR) AND MARINE TRANSPORTATION ALL RISKS, INCLUDING WAREHOUSE TO WAREHOUSE RISKS AND F.R.E.C., SHORTAGE, TPND OF AN ENTIRE PACKAGE, BUNDLE, BAG OF PIECE.1.USD 23,200.00 (UNITED STATES DOLLARS TWENTY THREE THOUSAND TWO HUNDRED ONLY)2、CREDIT AVAILABLE WITH US BY DEFERRED PAYMENT AT 60 DAYS B/L DATEVALID UNTIL 15 NOV.， 2000 IN HONG KONG1、BENEFICIARYS CERTIFIED COPY OF TELEX/FAX ADVICE DESPATCHED TO APPLICANT WITHIN THREE DAYS AFTER SHIPMENT ADVISING NAME OF TERMINAL, DEPARTURE DATE, TRAIN NUMBER, PACKING DETAILS, ITEM NO, BRAND NAME, GROSS AND NET WEIGHT AND MEASUREMENT OF EACH PACKAGE,TOTAL QUANTITY, UNIT PRICE OF EACH ITEM, PIECES PER CASE AND VALUE OF GOODS.2.CERTIFICATE OF ORIGIN FORM A IN ONE ORIGINAL AND ONE COPY SHOWING GOODS CONSIGNED.3、ALL DOCUMENTS MUST BE PRESENTED THRU YOUR BANKER WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE TRANSPORT DOCUMENT(S) BUT WITHIN THE VALIDITY OF THE CREDIT.議付信用證Advising Bank： Commercial BankApplicant：Baodeli Communication Equipment Industry Co. Ltd.Beneficiary：Celebrity International Trading Co. Ltd.Issuing bank:Commercial Development BankPartial shipmentNot allowedTransshipmentNot allowedCovering shipments of:SQE-TYPE10 Contract No Q521SH in wooden casesthis documentary credit which is available with any bank by negotiation of your draft(s) at 30 days after sightCommercial invoice in duplicatePacking list in duplicate Certificate of Origin in triplicate Full set clean“On board”ocean Bills of Lading made out to our order notify buyer and marked“Freight PrepaidExpiry Date: 8 June, 2000Amount :USD100,000.00(One hundred thousand U.S. DollarsDocuments must be presented for negotiation within 15 days after B/L date in any event within the validity of the credit.循環(huán)信用證Applicant ：JOANS BOUTIQUEDISTRIBUTION CORPBeneficiary SUSI TRADING LTDAdvising Bank MITSUBISHI BANK LTDPartial shipmentsallowedTransshipmentallowedthe goods are in accordance with purchase order number 7086Signed Commercial Invoice in three copies -Full set of clean on board marine Bill of Lading made out to shippers order blank endorsed marked“Freight Collect”notify applicant with full address-Certificate of Origin in three copies.-Inspection Certificate issued by applicant prior to shipment in one original.-Packing List in three copies.Amount:J10,000,000.00(JAPANESE YEN TEN MILLION ONLY)expiry:30 September,2002Documents to be presented within 21 days after the date of issuance of the transport document(s) but within the validity of the credit.可轉(zhuǎn)讓信用證BENEFICIARY: KENNY INTERNATIONAL CO. LTD. HONG KONG轉(zhuǎn)讓行BANK OF EAST ASIA HONG KONGAPPLICANT: GERADO NOCETTI MONTEVIDEODRAWN ON: FIRST NATIONAL BANK OF BOSTON, MONTEVIDEO, URUGUAYREIMB BANK: THE FIRST NATIONAL BANK OF BOSTON MASSACHUSETTS，USAPARTIAL SHIP MENT: ALLOWEDTRANSSHIPMENT: ALLOWEDTRANSPORT FROM: ASIAN PORTTRANSPORT TO: MONTEVIDEO URUGUAYPERIOD PRESENT: 21 DAYS AFTER SHIPMENGOODS DESCRIPTION: AS PER S/C NO. 89765 CONTAINERS CIF MONTEVIDEO25,000KGS USD2.4/KG TOTAL:USD 60,000DRAFTS AT: AT SIGHTDOCUMENTS:-INVOICE IN 4 COPIES EVIDENCING FOB INSURANCE/FREIGHT VALUES SEPARATELY-INSURANCE POLICY OR CERTIFICATE IN DUPLICATE COVERING 110% OF INVOICE AMOUNT, COVERING ALL RISKS-FULL SET OF CLEAN “ON BOARD” OCEAN BILLS OF LADING MADE OUT TO ORDER, NOTIFY: GERADO NOCETTI MARKED “FREIGHT PAID”-PACKING LIST IN 1 COPYEXPIRY DATE: 2003.11.02 THE COUNTER OF BEA HONG KONGCURR. AMOUNT: USD 60,000.00INSTRUCT PAY: THREE WORKING DAYS AFTER YOUR TESTED TELEX TO US ADVISING NEGOTIATION OF DOCUMENTS STRICTLY COMPLYING WITH LC問題：一.可撤銷信用證：1.開證行撤銷信用證是否需征得受益人或通知行同意？需要2. 2002年10月25日議付行議付受益人交來證下全套合格單據(jù)，10月26日，開證行向議付行發(fā)出撤證通知，該撤證通知是否生效？開證行是否可免除責任？不生效。開證行可免除責任。二.不可撤銷即期信用證：若受益人提交已裝船提單的簽發(fā)日為2002年8月27日，受益人于2002年9月14日交單。開證行能否接受該套單據(jù)?答：不能接受，因為不可撤銷信用證中規(guī)定交單日期應在裝船后15天之內(nèi)，所以不能接受該套單據(jù)。三.承兌信用證1.匯票承兌后至最終付款過程應如何處理？答：銀行承兌匯票的持票人應當自匯票到期日起十日內(nèi)向付款人提示付款。持票人應當在提示付款期限內(nèi)通過開戶銀行委托收款或直接向付款人提示付款。對異地委托收款的，持票人應匡算郵程，提前通過開戶銀行委托收款。持票人超過提示付款期限提示付款的，持票人的開戶銀行不予受理。通過委托收款銀行或者通過票據(jù)交換系統(tǒng)向付款人提示付款的，視同持票人提示付款，其提示付款日期以持票人向開戶銀行提交票據(jù)日為準。匯票的持票人超過規(guī)定的提示付款期限提示付款的，喪失對其前手的追索權。持票人未按照上述規(guī)定期限提示付款的，在作出說明后，仍可以向承兌人請求付款，承兌人或者付款人仍應當繼續(xù)對持票人承擔付款責任。承兌匯票后，應當承擔到期付款的責任，即成為匯票的付款義務人。銀行承兌匯票經(jīng)出票、承兌后，即與票據(jù)原因關系相分離，一般情況下，無論原因關系有效與否，對于票據(jù)權利的效力，均不產(chǎn)生影響。四.延期付款信用證2.若信用證由通知行保兌，當受益人交單給保兌行要求付款時，保兌行提出應由開證行先付款，只有在開證行無力付款時，保兌行才承擔付款責任。是否正確？不正確，保兌行和開證行一樣承擔第一性的付款責任。受益人交單時，開證行能否接受注明貨物數(shù)量為41,500PCS，貨物總價為USD24,070.00的商業(yè)發(fā)票? 不能接受，因為信用證金額是USD 23,200.00 ，不能超過信用證的金額，可以小于或者等于信用證的金額。五.議付信用證：1若信用證中注明“negotiation under this credit is restricted to the advising bank”，受益人交單時應特別注意什么？受益人交單時必須交給指定的通知行。2受益人能否向任何銀行交單議付？答：可以，因為 信用證中有規(guī)定“ this documentary credit which is available with any bank by negotiation of your draft(s) ” 3議付行可否為匯票付款人？答：UCP500中規(guī)定議付行不能議付自己為匯票付款人的匯票，只能議付其他行為付款人的匯票。六.循環(huán)信用證：1信用證循環(huán)的時間、使用的期數(shù)、每期金額、總金額有何規(guī)定？ 每期金額J10,000,000.00 covering shipment of 使用期數(shù)6 per calendar month循環(huán)時間 from April 2002 to September 2002 i總金額： J60,000,000.002若受益人在第一次交單時只收取J9,500,000.00，那么在第二次交單時，匯票金額能否為J10,500,000.00？答：不可以，因為信用證規(guī)定其為non-cumulative operation，每月均為J10,000,000.00七.可轉(zhuǎn)讓信用證：1第一受益人將向轉(zhuǎn)讓行替換什么單據(jù)？答：發(fā)票、匯票。2轉(zhuǎn)讓信用證中，通知行將信用證分別轉(zhuǎn)讓給A、B兩個廠商，這種做法有效嗎？若信用證轉(zhuǎn)讓給A廠商后，再由A廠商轉(zhuǎn)讓給B廠商，這種做法有效嗎？答：有效。無效。3若信用證轉(zhuǎn)讓給A廠商，A廠商再轉(zhuǎn)回給原證受益人，這種做法有效嗎？轉(zhuǎn)讓信用證中出現(xiàn)內(nèi)容修改時，若A廠商拒絕接受信用證修改條款，是否會影響B(tài)廠商對修改內(nèi)容的接受？答：有效。不影響。4轉(zhuǎn)讓后的信用證與原證比較，哪些內(nèi)容可以改變？答：可以減少單價；縮短到期日，裝船期和最后交單日；可以增加投保百分比；可以改變受益人、申請人名稱。TRANSFERRED CREDIT FM: BANK OF EAST ASIA LIMITED HONG KONGTO: BANK OF EAST ASIA GUANGZHOUDD 19 AUG 2003 TESTWITHOUT ANY RESPONSIBILITY OR ENGAGEMENT ON OUR PART AT THE REQUEST OF the credit , WE HEREBY TRANSFER PART OF THE IRREVOCABLE TRANSFERABLE LC NO.36127DATEDUNDER OUR TRANSFER REF 1510T03826T1 TOAS FOLLOWS:EXPIRY DATE: 2003.10.22 AT THE COUNTER OF BEA HONG KONGTRANSFEROR:KENNY INTERNATIONAL CO. LTD., HONG KONGTRANSFEREE:FIRECRACKERS & FIREWORKS IMP. & EXP. CORP.235 XX ROAD, GUANGZHOU CHINACURR. AMOUNT:USD 60,000.00AMOUNT SPECI: NOT EXCEEDINGAVAILABLE WITH BANK OF: WITH BEA HONG KONG BY PAYMENTDRAFTS AT: AT SIGHTDRAWN ON: FIRST NATIONAL BANK OF BOSTON, MONTEVIDEO, URUGUAYPARTIAL SHIP MENT: ALLOWEDTRANSSHIPMENT:ALLOWEDTRANSPORT FROM ASIAN PORT:TRANSPORT TO:MONTEVIDEO URUGUAYLATEST: 2003.10.12GOODS DESCRIP:AS PER S/C NO. 89765 CONTAINERS CIF MONTEVIDEO25,000KGS USD2.4/KG TOTAL:USD 60,000DOCUMENTS:-INVOICE IN 4 COPIES EVIDENCING FOB INSURANCE/FREIGHT VALUES SEPARATELY-INSURANCE POLICY OR CERTIFICATE IN DUPLICATE COVERING 110% OF INVOICE AMOUNT, COVERING ALL RISKS-FULL SET OF CLEAN “ON BOARD” OCEAN BILLS OF LADING MADE OUT TO ORDER, NOTIFY: GERADO NOCETTI MARKED “FREIGHT PAID”-PACKING LIST IN 1 COPYADD. CONDITION:-CONTAINERS MUST BE SHIPPED HOUSE TO HOUSE, THE CARRIAGE FROM PORT TO WAREHOUSE IS FOR APPLICANTS ACCOUNT AND LC CONFIRMATION FEE FOR APPLICANTS ACCOUNT-THIRD PARTY SHIPPER IS ACCEPTABLE-DRAFT MUST SHOW NUMBER OF LC & NAME OF ISSUING BANKCHARGES: DISCREPANCY FEES (IF ANY) USD 25 ARE FOR BENS A/CREIMB BANK: THE FIRST NATIONAL BANK OF BOSTON, MASSACHUSETTS，USACONFIRMATION:CONF.INSTRUCT PAY:THREE WORKING DAYS AFTER YOUR TESTED TELEX TO US ADVISING NEGOTIATION OF DOCUMENTS STRICTLY COMPLYING WITH LC TERMS YOU MAY CLAIM REIMBT.THIS CREDIT IS SUBJECT TO UCP ICC PUBL.500, NO MAIL CONFIRMATION WILL FOLLOWOTHER TERMS AND CONDITIONS:-NOTWITHSTANDING ANY INSTRUCTIONS TO THE CONTRARY THAT APPEAR IN THE FOREGOING CREDIT, DOCUMENTS TOGETHER WITH DRAFTS UNDER THIS TRANSFER OF CREDIT MUST BE PRESENTED TO BEA HONG KONG IN ONE LOT TO ARRIVE NOT LATER THAN 22 OCT 2003 FOR SUBSTITUTION DOCUMENTS BY THE FIRST BENEFICIARY.-DOCUMENTS ARE TO BE PRESENTED THROUGH YR BANKER AND ARE SUBJECT TO FINAL ACCEPTANCE BY THE CREDIT ISSUING BANK OR CONFIRMING BANK.-PAYMENT WILL BE MADE IN ACCORDANCE WITH THE PRESENTING BANKS INSTRUCTION AFTER OUR RECEIPT OF FUNDS FROM THE ISSUING BANK.-THE PRESENTING BANK MUST QUOTE OUR TRANSFER REF. NO. 1510T03826T1 ON THEIR COVERING LETTER WHEN PRESENTING THE DOCUMENTS TO US FOR SUBSTITUTION OF DOCUMENTS BY THE FIRST BENEFICIARY WHO RESERVES THE RIGHT TO CLAIM ANY LOSSES SHOULD TRANSFEREES DOCUMENTS BE PRESENTED TO CREDIT ISSUING BANK DIRECTLY UNLESS THE TRANSFEROR FAILS TO SUBMIT THEIR OWN DOCUMENTS UPON FIRST DEMAND BY THE BANK DESIGNATED ABOVE.-ALL DOCUMENTS EXCEPT DRAFTS AND INVOICES MUST NOT SHOW THE VALUE AND UNIT PRICE OF GOODS UNLESS OTHERWISE STIPULATED ON THE CREDIT. THIS TRANSFER OF CREDIT IS SUBJECT TO UCP CURRENTLY IN FORCE AT TIME OF ISSUANCE OF THE ORIGINAL CREDIT. BANK OF EAST ASIA LIMITED HONG KONG四、課程設計總結(jié)上學期我們學習了國際結(jié)算，這一周又進行了有關國際結(jié)算的課程設計，我們分組訓練，實驗，做習題，寫總結(jié)，學校以此提高我們的國際結(jié)算的水平。國際結(jié)算（Internation settlemen）是對國際間債權債務進行了結(jié)和清算的一種經(jīng)濟行為。國際商品貿(mào)易、服務貿(mào)易、非貿(mào)易貸款融資、黃金和外匯買賣、私人和團體匯款以及其他經(jīng)濟、文化、科技事業(yè)的交往，必然要產(chǎn)生國與國之間的貨幣收付行為，與此同時也就發(fā)生了國際間債權債務關系。國際結(jié)算就是運用一定的金融工具（匯票、本票、支票等），采取一定的方式（匯付、托收、信用證等），通過一定的媒介機構(gòu)（或其他金融機構(gòu)等），進行國與國之間的貨幣收支行為，從而使國際間債權債銀行務得以清償。 國際結(jié)算作為一門科學，是以國際貿(mào)易學和國際金融學的理論、原則為指導，著重研究國際間債權債務的清償形式和方法，以及有關信用證、資金融通理論和方法一般規(guī)律的學科。因此，國際結(jié)算既是一門實務性很強的學科，又是一門理論較深的學問。將理論和實踐相結(jié)合，運用理論知識指導國際結(jié)算的實務操作和處理所遇到的國際結(jié)算糾紛，是學習本學科的基本目的。本次課程設計主要包括五個方面的設計：國際結(jié)算中的票據(jù)、匯款結(jié)算業(yè)務、托收結(jié)算業(yè)務、信用證結(jié)算業(yè)務、信用證的種類、信用證中的單據(jù)。其中，國際結(jié)算中的票據(jù)要求：掌握對匯票、本票、支票有效性的審核；正確填寫匯票、本票、支票；掌握匯票、本票、支票各種票據(jù)行為的填寫和處理；熟悉匯票、本票、支票的處理流程。匯款結(jié)算業(yè)務需掌握以下內(nèi)容：匯款申請書填寫完整性、準確性的審核；根據(jù)匯款申請書和條件，正確繕制匯款電文、信匯委托書、支付授權書、銀行即期匯票；匯款指示完整性、準確性的審核；掌握退匯和查詢的處理；匯出匯款、匯入?yún)R款業(yè)務處理流程；.電匯、信匯、票匯業(yè)務處理流程。 托收結(jié)算業(yè)務中要求掌握以下幾個方面：托收委托書填寫完整性、準確性的審核；根據(jù)托收委托書和條件正確繕制托收指示；托收指示完整性、準確性的審核；掌握拒付中退票通知書、拒付電文的發(fā)送、審核和處理；跟單托收處理流程；付款交單、承兌交單處理流程；掌握URC522對托收業(yè)務處理的規(guī)定。信用證結(jié)算業(yè)務涉及以下知識：對開證申請書填寫完整性、準確性的審核；根據(jù)開證申請書正確繕制信用證；.掌握信用證的審證要求；信用證通知、保兌的處理；信用證修改的處理流程；信用證中議付、寄單索償?shù)奶幚?；跟單信用證處理流程；掌握UCP500對信用證業(yè)務處理的規(guī)定。信用證種類實驗目標為：掌握各類信用證的填寫和審核；即期付款信用證、延期付款信用證、承兌信用證、議付信用證的操作處理；可轉(zhuǎn)讓信用證的特殊操作處理；對背信用證的特殊操作處理；預支信用證的特殊操作處理；對開信用證的特殊操作處理。信用證中的單據(jù)實驗目標為：掌握海運提單有效性、合規(guī)性的審核；.掌握保險單據(jù)有效性、合規(guī)性的審核；掌握商業(yè)發(fā)票有效性、合規(guī)性的審核；掌握匯票有效性、合規(guī)性的審核；掌握原產(chǎn)地證、包裝單、質(zhì)量檢驗證書、數(shù)量檢驗證書等附屬單據(jù)有效性、合規(guī)性的審核。這次分組我主要負責信用證種類課程設計的任務，信用證在當今國際貿(mào)易支付方式中發(fā)揮著日益重要的作用。首先買賣雙方應在合同中規(guī)定采用信用證支付方式。買方在進口地銀行申請開立信用證，開證行按照申請書的內(nèi)容開出信用證，然后由出口地的通知行通知賣方，賣方在審核信用證后，即可裝貨制單。賣方需要在信用證到期前向議付行提交各種信用證下的單據(jù)。議付行在審單議付后再向開證行貨償付行索匯。開證行在審核完議付行郵寄的各種單據(jù)后則通知買方付款贖單，買方在付款贖單后就可憑單提貨。信用證種類:可撤銷信用證，不可撤銷信用證，承兌信用證，延期付款信用證，議付信用證，循環(huán)信用證，可轉(zhuǎn)讓信用證。此次設計主要讓我們復習國際結(jié)算中各類支付方式的使用、審核等。我則主要完成對以上幾種信用證根據(jù)相應的問題進行相應的審核和處理，以及繕制信用證等任務，另外要對匯款、托收等進行了解設計。通過復習信用證業(yè)務的知識點，以及這次上機實驗，發(fā)現(xiàn)實驗過程中信用證的填寫和信用證的審核，注意事項有：一.填寫信用證申請書時應注意：1）信用證類型的填寫 都是不可撤銷信用證，標準申請書格式一般印就其不可撤銷的性質(zhì)；2）號碼的填寫 開證行的信用證編號；申請人填寫時空缺，由開證行來填寫；3）開征地點和日期的填寫 開征地點是指開證行所在地；具體開證日期申請人填寫時空缺，銀行開出當日為開證日。但申請人一般要填寫預期開證日；4） 通知行的填寫 此處填寫將信用證通知給受益人的銀行