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(window.slotbydup=window.slotbydup || []).push({
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container: s,
size: '1000,60',
display: 'inlay-fix'外贸单证实务　 课程组 南京工业职业技术学院
－&教学内容－&－&电子教案（英文版）
Section One Brief
Introduction to Foreign Trade Documentation
Teaching design:
Through the study of the operation process of three
symbolic delivery terms such as FOB, CFR and CIF, which are universally adopted
in international trade, and the usually adopted methods of settlement such as
the L/C and documentary collection, the course is designed to present the fact
that most international trade is done on the basis of delivery against
documents and payment against documents. Meanwhile, the course is designed to introduce
the definition of foreign trade documents and their importance to motivate
students’ interest in learning the course.
After learning, students are supposed to know the
meaning of foreign trade documentation, kinds of documents and the basis on
which the documents are made out. They also have to master the basic
requirements for the documentation and the operation regulations of the work.
Teaching emphasis:
The basic of foreign trade documentation, the basic
requirements for documentation and the operation regulations of foreign trade
documentation.
Teaching difficult point:
The operation regulations of foreign trade documentation
Teaching hours:
2 class hours
Teaching materials and methods:
PPT, cases, document samples and multimedia
Main teaching contents and design:
The meaning of foreign trade documentation
Review 1 (with words written on the blackboard):
Delivery places and risk division places of both
buyers and sellers on CIF basis.
Review 2 (with words written on the blackboard):
The business process of documentary L/C
With the help of the above reviews and
comparison, teachers introduce the definition of foreign trade documents and
stress the fact that most deals of international commodities are deals of
documents and describe the importance of the documentation work.
main kinds of foreign trade documents
Commercial documents
Shipping documents
Insurance documents
Financial documents
Other documents
三、The basis
of making out documents
Sales contract
Warehouse order
Original materials offered by the delivery department
Related materials and requirements of business
departments
四、The basis
requirements for foreign trade documentation
1. Correct
Comply with laws and regulations of importing
/exporting countries and international practice
Try to meet the requirement of? “ four correspondence”(四个相符)
2. Complete
Hand in the complete kinds of documents and copies
Fill in every document completely
Make out documents timely
Offer documents timely
4. Concise
operation process of foreign trade documentation
Verification（核）, calculation（算）, allocation（配）, making（制） and examination（审）
Section Two Export Documentation
L/C and collection, the methods of settlement, have stricter requirements
for documents offered by sellers (especially L/C). Therefore, it is quite
important to learn to make out documents which can comply with L/C’s
requirements.
During the teaching, teachers can introduce two
carefully designed export projects (one is about L/C and the other is about collection)
as the guide to make students set up the aim of completing projects. With the
above aim, students can study and know related knowledge of documents required
in the export actively.
It can not only make students learn to make out
export documents under the L/C ad collection, but also make them have the
deeper understanding of application of L/C and the transfer. However, the
requirements for documents in terms of remittance (汇款)are relatively
lower. Teachers can ask students to finish the documents with the help of the
obtained knowledge after learning the former two projects.
Therefore, the teaching arrangements of the chapter
are as follows:
Making out documents under L/C (one
following practice+ three projects which should be completed independently) -
Making out documents under Collection (one following practice+ one project
which should be completed independently) - Making out documents under
Remittance (one project which should be completed independently)
After learning, students are supposed to master the making methods and
handling of export documents on L/C basis.
emphasis：
The examination and analysis of L/C; the making of invoice(发票)and packing list(装箱单); the making of
shipping note(托运单), B/L(提单), application for insurance(投保单), insurance
policy(保单), certificate of origin (原产地证)and customs declaration form(报关单);?? the making of shipping advice(装运通知)；the making of certificate
of vessel’s voyage (航程证明)；the making of draft(汇票)
difficult points：
The handling procedure of export licence(出口许可),export
consignment(出口托运),export inspection application(出口报检), export
declaration(出口报关), export verification(出口核销)
Teaching materials and methods:
PPT, cases, document samples, multimedia, online
Main teaching contents and design
（一）Following practice：Exporting
of women’s woven trousers of Guoguangzu Imp & Exp Corp. Ltd (国光之珠公司出口棉织女裤业务)
1. Brief introduction to the project
After introducing background information and the
process of the project, teachers can ask students to try analyzing it and bring
forward the task’s aim together with the introduction of the requirements for
examining L/C.
2. Analysis of the project
2.1 Analysis of the project’s
information and introduction of the task’s aim
2.1.1 Teaching how to examine and analyze L/C (with the help of other L/C
(1) Export enterprise’s examination of L/C
① Examination in accordance with regulations of the sales
② Examination of?
transport regulations
③ Examination of?
documents regulations
④ Examination of? responsibility
of payment of banks’ expenses
⑤ Examination of?
L/C’s soft regulations
⑥ Examination of?
words remarked in L/C’s blanks and margins or words remarked by seals
⑦ Examination of the correspondence between L/C’s clauses
（2）Handling
of problems in L/C
If problems are found out after the exanimation,
related persons should sort out them adhering to international practice as
For the problems made by the opening bank, it is the
bank who is responsible for dealing with foreign party and justification.
Before the result comes out, the exporter can’t
handle the shipment in a hurry.
If trade terms and requirements for documents are not correspondent with
contract or the exporter fails to do it, it’s the
exporter’s duty to negotiate with the importer.
The contents which need to be amended should be
pointed out as a whole. Repeat amendment should be avoided.
The contents of the same amendment should be
accepted as a whole. The partial acceptance is not allowed and it is void(无效的).
The request of amending L/C should be made by the
beneficiary (受益人)to the applicant(申请人). Agreed, the
applicant will notify the opening bank(开证行). Only after receiving the modification
notification forwarded by the notifying bank(通知行), the beneficiary
can amend the L/C effectively. 　　　
2.1.2 Diving students into groups of 3 to4 persons to discuss and analyze
L/C under the following project and share ideas with other groups.
2.1.3 Teachers assess the results of every group
2.2 Setting the route of
completing the task
According to the analysis of L/C in the last class,
combining with the project, students are supposed to try setting the route of
completing the task and introduce the knowledge of export documentation
procedure.
2.2.1 Teaching
the knowledge of export documentation procedure (with the help of other L/C
Sending and receiving orders and goods preparation(收发订单与备货)?
Export consignment (出口托运)
Commodity inspection application and application for
insurance(商检报验与投保)
Export clearance formalities (出口通关手续)
Documents signing and authentication (签证与认证)
Comprehensive documentation and examination(综合制单、审单)
Presentation of documents and foreign exchange
settlement(交单结汇)
Handling of export verification and drawback(办理出口退税核销)
Documents filling management (单证归档管理)
2.2.2 Diving students into groups of 3 to4 persons
to discuss and analyze L/C under the following project and share ideas with
other groups.
2.2.3 Teachers assess the results of every group
The route of completing the project is as follows：
Handling? export quota and export
licence(办理出口配额与许可证)――making out commercial invoice(制作商业发票)――making out packing list(制作装箱单)――handling
application for export inspection and filling in export application for
inspection( 办理出口报检手续, 填制出境货物报检单）――handling certificate of origin(办理产地证)――handling export
consignment formality and filling in shipping note(办理出口托运手续,填制托运单）――handling
insurance and filling in application for insurance and insurance policy(办理投保手续, 填制投保单、保险单）――handling export verification of export payment of foreign exchange and
filling in export verifying instrument(办理出口收汇核销手续, 填制出口核销单）――handling export declaration formality and
filling in export declaration form(办理出口货物报关手续, 填制出口货物报关单）―― obtaining and making out B/L (换取提单, 填制提单）――making out
shipping advice(制作装运通知)―― making out other certificates such as certificate
of classification and certificate of vessel’s voyage (制作其他证明如船级、航程证明）――making out draft(填制汇票)
Every class is designed with the
task, which is arranged in the above order.
3. Handling of export
quota(出口配额) and Export Licence
3.1 Knowledge preparation:
The knowledge of import-export quota and licence
1）Quota management of exports(货物出口配额管理)
① Definition and
② certificate of
③ the catalogue of commodities
under the quota? management
Goods under export
quota licence management:玉米、大米、小麦、棉花、锯材、活牛（对港澳）、活猪（对港澳）、活鸡（对港澳）、蚕丝类、煤炭、焦炭、原油、成品油、稀土、锑砂、锑（包括锑合金）及锑制品、氧化锑、钨砂、仲钨酸铵及偏钨酸铵、三氧化钨及蓝色氧化钨、钨酸及其盐类、钨粉及其制品、锌矿砂、锡矿砂、锡及锡基合金、白银。
Goods under export
quota bid management：蔺草及蔺草制品、碳化硅、氟石块（粉）、滑石块（粉）、轻（重）烧镁、矾土、甘草及甘草制品。实行出口配额有偿使用的：矾土、人造刚玉、甘草及甘草制品。
（2）Export
licence management of goods
①the catalogue of commodities
under the export licence management
②the application
and issue of export licence
③the validity of
export licence
（3）Links
between quota and licence management
（4）Handling
procedure of export licence
（5）Contents
and the making regulations of the application form
3.2 Following practice：
After teaching,
students are supposed to learn to fill in the application form of export
3.3 Exanimation and assessment:
Teachers examine the conditions of following
practice and make assessment.
4．Making out
Commercial Invoice（Task 2）
4.1 Knowledge preparation:
The knowledge of commercial invoice
The major invoices adopted in import-export trade
are as follows:：
COMMERCIAL INVOICE
(商业发票)
CUSTOMS INVOICE(海关发票)
PROFORMA INVOICE(形式发票)
CONSULAR INVOICE(领事发票)
MANUFACTURER’S INVOICE(厂商发票)
（1）Definition
of commercial invoice
（2）Functions
of commercial invoice
Check if the seller’s performance of the contract
complies with its regulations
The evidence of the payments and keeping
The proof of payment instead of the draft
in the deal when the draft is not used
Facilitating the
importer to check and accept goods and make the payment
Importer and
exporter’s evidence of keeping accounts
and verifying
The basis on which
applying for the customs entry and paying duties in exporting place and the
One of documents
offered to handle insurance with the insurance company( calculating the premium)
and to handle foreign exchange settlement with the bank
（3）Contents
and making of commercial invoice
The description of goods must comply with the L/C’s
regulations. If necessary, it must be made with original words of L/C. The
contents can’t be deleted. Otherwise, the bank may think they aren’t
correspondent.
If the description
of goods is simple in the L/C, the dealer can list the detailed contents in
accordance with the contract after printing the L/C.
If there are
mistakes concerning this part in the L/C, the dealer can let them alone or use
brackets to state the correct description.
If the description
of goods is shown in the third foreign language( not English), the invoice
should be made in the same language.
countries’ special regulations of invoice
（5）Analysis
of L/C’s clauses concerning commercial invoice
4.2 Following practice：
After learning, students are supposed to make out
the commercial invoice under the project.
4.3 Examination and assessment：
examine the conditions of following practice and make assessment.
5．Making out Packing List（Task 3）
5.1 Knowledge preparation:
The knowledge of packing documents
（1）Definition
and functions
（2）Common
packing documents
PACKING LIST(装箱单/包装单）
SPECIFICATION? LIST(规格单）
WEIGHT LIST/WEIGHT
MEMO(重量单/磅码单)
MEASUREMENT LIST(尺码单)
NEUTRAL PACKING
LIST(中性包装单)
DECLARATION(包装声明)
SPECIFICATION(包装说明）
PACKING SUMMARY(包装提要）
CERTIFICATE(重量证书）
ASSORTMENT LIST(花色搭配单）
making （samples demonstration）
（4） Some
points of making out packing lists
Names should
correspond with stipulations of the L/C.
The gross weight,
net weight and total gross and net weight should be listed and the numbers
should correspond with other documents.
Generally the unit
price and the total amount are not stated and the number and issuing date
should correspond with the invoice’s.
（5）Analysis
of L/C’s clauses concerning packing documents
5.2 Following practice：
After learning, students are supposed to make out
the packing list under the project.
5.3 4.3 Examination and
assessment：
Teachers examine the conditions of following
practice and make assessment.
6. Handling Export Inspection Application（make out
Export Application for Inspection，Task 4）
6.1 Knowledge preparation:
The knowledge of inspection application procedure
and documents
（1）Kinds and
functions of entry-exit inspection and quarantine documents
Entry application
from for inspection(入境货物报检单)
Entry customs
clearance bill (入境货物通关单)
Entry notification
of inspection and quarantine(入境货物检验检疫情况通知单)
Export application
form for inspection(出境货物报检单)
Export customs
clearance bill (出境货物通关单)
Export receipt of
exchange (出境货物换证凭单)
Certificate of
inspection(检验证书)
Certificate of sanitary
(卫生证书)
Inspection
certificate of veterinary( 兽医卫生证书)
Inspection
certificate of animals and plants(动、植物检疫证书)
Inspection
certificate of means of transport(运输工具检疫证书)
Application
procedure and regulations of entry-exit inspection and quarantine
Qualification of
Range and the procedure
Period and
Documents attached
Regulations
of filling in export application form for inspection
Regulations of
The export
inspection application should be made by the inspection declarant who should
fill in? export inspection application
form in accordance with the contract and related documents within 7 days before
the customs declaration or shipment
An inspection
application form is made out for one batch of exports ( one classification or
one B/L). The form should be filled out completely and the “/” is used for the
blank content. Any alteration is forbidden.
Regulations
of filling in entry application form for inspection
?（5） Analysis
of L/C’s clauses concerning the inspection certificate
6.2 Following practice：
After learning, students are supposed to make out the
export application form for inspection under the project
6.3 Examination and
assessment：
Teachers examine the conditions of following
practice and make assessment.
7. Handling Certificate of Origin（Task 5）
7.1 Knowledge preparation:
The knowledge of certificate of origin
(1)Functions
of certificate of origin
（2）Kinds of
certificate of origin
Certificate of
origin(一般原产地证书)
Generalized System
of Preference Certificate of Origin (普惠制产地证书)
Certificate of
manufacturer’s origin(厂商产地证书)
（3）Certificate
of Origin ()
The handling
Contents and the
making method
（4）Generalized
System of Preference Certificate of Origin (普惠制产地证书)
The handling
Contents and the
making method
（5）Certificate
of origin issued by the manufacturer or the exporter
（6）Analysis
of L/C’s clauses concerning the certificate of origin
7.2 Following practice：
After learning, students are supposed to make out
Certificate of Origin and the Generalized System of Preference Certificate of
Origin under the project
7.3 Examination and
assessment：
Teachers examine the conditions of following
practice and make assessment.
8．Handling export consignment（filling
in shipping Note Task 6）
8.1 Knowledge preparation:
The knowledge of export consignment procedure and
（1）Export
shipping note
operation procedure of export shipping note
making of shipping note
?（4）Analysis
of L/C’s clauses concerning the transport documents ( The shipping note is the
basis of making out the B/L)
8.2 Following practice：After learning, students are supposed to make out
the export shipping note under the project
8.3 Examination and assessment：Teachers examine the conditions of following
practice and make assessment.
9．Handling the
insurance （filling in
Application for Insurance and the insurance ?Task 7）
Knowledge preparation:
The procedure of international goods transportation insurance and
general procedure
procedure: application
for insurance(投保单)―― certificate policy(保险单)
time: after
setting date of shipment and the means of transport and goods are prepared
?（2）Contents
and the making of application for insurance
（3）Kinds of
insurance documents
Insurance Policy ()
Certificate
Combined Insurance
Certificate (联合保险凭证)
Open Cover/Open
Policy (预约保险单/总保险单)
making of insurance policy
（5） some
points about handling insurance policy
（6）Analysis
of L/C’s clauses concerning the insurance
9.2 Following practice：
After learning, students are supposed to make out the
application for insurance and insurance policy under the project.
9.3 Examination and assessment：
Teachers examine the conditions of following
practice and make assessment.
10．Handling the verification
of export payment of exchange
（Filling in
Verification Form of Export Payment of Exchange Task 8）
Knowledge preparation:
The knowledge of collection and payment of foreign exchange management
（1）Verification
of export payment of exchange
The establishment
of the verification system and its functions
Characters of the
principles and range
The operation procedure
The making of
verification form of export payment of exchange
（2）Verification
of import payment of exchange management
（3）Export
drawback (出口退税)
Before the export,
the drawback is to return the indirect taxes such as the value added tax and
the consumption tax, which are levied in the course of production and
communication.
presented for drawback( three copies and two documents)：
The bank presents the form of foreign exchange
settlement(结汇水单), verifying instrument ( the drawback copy) (核销单退税联), export customs
declaration form(出口货物报关单) and purchase invoice(出口购货发票)
10.2 Following practice：
After learning, students are supposed to make out the
export verifying instrument under the project.
10.3 Examination and
assessment：
Teachers examine the conditions of following
practice and make assessment.
11．Handling
export clearance formality（filling
in Export Customs Declaration Form Task9）
11.1 Knowledge preparation:
The knowledge of import-export customs clearance
（1）Brief
introduction
The range of
customs declaration
The units making
declaration
The period of
customs declaration
procedure of import-export customs clearance
Application(申报), examination and inspection(查验), levying duties(征税), release(放行)
（3）Documents
presented during customs declaration
（4）Contents
and the making of customs declaration
11.2 Following practice：
After learning, students are supposed to make out the
export customs declaration form under the project.
11.3 Examination and assessment：
Teachers examine the conditions of following
practice and make assessment.
12. Handling the exchange of B/L（filling
in B/L, Task 10）
12.1 Knowledge preparation:
The knowledge of international goods transport
（1）Kinds of
transport documents
Ocean Bill of
Lading or Marine Bill OF Lading ()
AIRWAY BILL简称AWB ()
RAILWAY BILL (铁路运单)
PARCEL POST
RECEIPT (邮包收据)
（2）The making
of Ocean B/L and AWB
the making of
the making of AMB
（3）Analysis
of L/C’s clauses concerning the transport documents.
12.2 Following practice：
After learning, students are supposed to make out the
B/L under the project.
12.3 Examination and assessment：
Teachers examine the conditions of following
practice and make assessment.
13.Making out Shipping Advice （Task 11）
13.1 Knowledge preparation:
The knowledge of the shipping advice
（1）Definition
（2）Functions
contents and the layout
Shipping/Shipment
Advice (名称)
Messrs:------- (收件人名称、地址)
Dear Sirs: (称呼)
No.------L/C No.---- : (Re-参考提示)
Layout:(“兹通知上述L\C项下货物已装运，详情如下”：)
Conditions:
description, quantity and amount(品名、数量、金额)
conditions: 装运情况：装运日期、提单号、船名航次、装运港、目的港、预计发出时间、到达时间
Confirm the above
contents are correct (确认证明上述内容正确)
Signature and
date(署名、日期)
Common example(一般格式示例)
（4）Analysis
of L/C’s clauses concerning the transport documents.
13.2 Following practice：
After learning, students are supposed to make out the
shipping advice under the project.
13.3 Examination and
assessment：
Teachers examine the conditions of following
practice and make assessment.
14. Making out other certificates（Task 12）
14.1 Knowledge preparation:
The knowledge of other certificates
（1）Certificate
of shipping company (船公司证明)
?Certificate of ship’s nationality (船籍证明)
Certificate of
vessel’s age (船龄证明)
CERTIFICATE OF
CLASSFICATION (船级证明)
Black List
Certificate (黑名单证明信)
Master/Captain’s
Receipt (船长收据)
（2）Beneficiary’s
certificate for dispatch of documents(寄单证明)
（3）Beneficiary’s
Certificate (出口公司(受益人)证明)
（4）Analysis
of L/C’s clauses concerning Beneficiary’s Certificate .
14.2 Following practice：
After learning, students are supposed to make out the
certificate of classification, certificate of vessel’s voyage, certificate of
quantity or weight under the project.
14.3 Examination and
assessment：
Teachers examine the conditions of following
practice and make assessment
15. Filling in Draft（Task 13）
15.1 Knowledge preparation:
The knowledge of financial documents
（1）BILL OF
EXCHANGE（汇票）
Functions of draft
Involved parties
Kinds of draft
Usage of draft
making of the draft on L/C basis
（3）Analysis
of L/C’s clauses concerning drafts
15.2 Following practice：
After learning, students are supposed to make out the
draft under the project.
15.3 Examination and assessment：
Teachers examine the conditions of following
practice and make assessment
16. Making summaries of making out documents on L/C basis
(二)Independent
Project( experiment project）
Independent Project 1．中国国际五矿进出口公司出口抛光大理石业务
Experiment
aims：根据信用证要求，制作各种单据。掌握以信用证为结算方式的出口业务中各种单证的流转程序、结汇单据的制作方法及技巧，学会根据信用证的要求正确制作、办理各种外贸单证。
Experiment
emphasis：信用证项下单证的流转程序，各种结汇单据的制作方法和出具时间，单据具体包括：发票、装箱单、普惠制产地证、保险单、海运提单、装运通知、受益人证明、受益人声明以及汇票。
Experiment difficult point：按信用证要求出具相应单据。
Experiment design：本实验项目的商品为经加工的建材，贸易术语为CIF，付款方式为L/C即期，有中间商参与，单据的制单要求和种类均较多，信用证商品描述也作了特别设计，要求学生手工操作。通过这些特别设计，力求使学生明白：在外贸单证工作中，单证工作人员除要制单外，还必须对产品的生产工艺流程和制作方法、计量单位，包装要求等进行充分了解，只有如此，才能按照要求正确制单。
Teaching hours：本项目要求学生独立完成，教师只进行辅助指导和讲评，学时为8。
Experiment stages：分析项目并拟定任务完成的路径；
找出项目目标任务；
老师检查评估并反馈意见；
学生独立进行项目实施；
交单，教师考核，本项目完成。
Experiment contents：（此处略）
Independent Project 2．广元外贸进出口公司出口斜纹棉帽业务
Experiment
aims：根据信用证要求，制作各种单据。掌握以信用证为结算方式的出口业务中各种单证的流转程序、结汇单据的制作方法及技巧，学会根据信用证的要求正确制作、办理各种外贸单证。
Experiment
emphasis：信用证项下单证的流转程序，各种结汇单据的制作方法和出具时间，单据具体包括：发票、装箱单、普惠制产地证、海运提单、装运通知、以及汇票。
Experiment difficult point：按信用证要求出具相应单据。
Experiment design：本实验项目的商品为生活日用品，贸易术术语为CFR，付款方式为L/C即期。有信用证修改书，有出口许可证要求，但不作制单要求，装运通知作了特别要求，商品也进行了详细描述，要求学生手工操作。通过这些特别设计，要求学生掌握：经过修改的信用证，在制单过程中应注意哪些问题，出口许可证的操作流程和制作过程。才能按照要求正确制单。
Teaching hours：本项目要求学生独立完成，教师只进行辅助指导和讲评，学时为6。
Experiment stages：分析项目并拟定任务完成的路径；
找出项目目标任务；
老师检查评估并反馈意见；
学生独立进行项目实施；
交单，教师考核，本项目完成。
Experiment contents：（此处略）
Independent Project 3．洁洁日用品进出口公司出口牙刷业务
Experiment
aims：根据信用证要求，制作各种单据。掌握以信用证为结算方式的出口业务中各种单证的流转程序、结汇单据的制作方法及技巧，学会根据信用证的要求正确制作、办理各种外贸单证。
Experiment
emphasis：信用证项下单证的流转程序，各种结汇单据的制作方法和出具时间，单据具体包括：发票、装箱单、保险单、海运提单、重量证明、受益人证明、装运通知以及汇票。
Experiment difficult point：按信用证要求出具相应单据。
Experiment design：本实验项目的商品为生活日用品，贸易术语为CIF，付款方式为L/C远期，指定了付款行。信用证各单据条款均做了特殊要求，尤其是签证要求，要求EDI操作。通过这些特别设计，要求学生通过网络查找资料，了解该种产品出口的特别要求，并完全掌握信用证项下单证的操作流程和制单要求，了解先进科学技术手段在教学中的应用，熟练电脑操作和排版要求。
Teaching hours：本项目要求学生独立完成，制单实绩作为考核依据之一，学时为6。
Experiment stages：分析项目并拟定任务完成的路径；
找出项目目标任务；
学生独立进行项目实施；
交单，本项目完成；
Experiment contents：（此处略）
二、Documents
on the basis of Collection
With the guidance of completing the project,
students are supposed to learn the knowledge of documents actively so that they
can master the operation process, making methods and skills of various documents
on the basis of CER and D/P (the method of settlement) and can make out the
documents correctly in accordance with the contract’s requirements.
The operation process of collection, the making of shipping
note (托运单), B/L(提单), draft(汇票) under collection
difficult point：
The process of collection
material and methods:
PPT, cases, document samples, multimedia, online
teaching contents and design:
（一）Following Practice
Project：Exporting TVs of
China Jiajia Co.(中国佳佳公司出口电视机业务)
Brief introduction to the project
After introducing the background information and the
process of the project, teachers can ask students to try analyzing it and bring
forward its aim and task. Afterward, teachers can introduce the requirements
for the basic knowledge of documents under the collection.
Project analysis
2.2.1 On the
basis of the obtained knowledge of collection which is taught in international
practice course, teachers can teach the practical operation of collection (mainly
Review of the operation process of collection
（2）URC522
regulations concerning the collection:
If the time draft
is used in the documentary collection(跟单托收),it should be clearly stated in the
collection instruction that whether presenting documents to the payer against
the acceptance(承兑) or the payment. Otherwise, it is treated as the
payment against documents and the colleting bank takes no responsibility for
the result caused by the delaying presentation of documents.
Without the bank’s
permission, the consigner shouldn’t dispatch goods to the bank directly or treat it as the consignee. Otherwise,
the consigner has to undertake the risk and responsibility of goods.
The bank only
should make sure the received documents correspond with ones listed in the collection
instruction apparently.
After receiving
the notice of draft dishonored(汇票被拒)sent by the collection bank, the remitting bank
should give the further instruction (within 60 days).Otherwise, the colleting
bank can return documents without any responsibilities.
（3）Several
points calling for attention
?Fully understand
the importer’s credit standing and operation style and master the commodity
market information.
Control the
dealing amount within the other party’s credit range. Generally adopt D/P
without certain confidence.
If possible, the
exporter should have the agent in importing places, who can help to deal with
goods promptly.
?Get acquainted with business practice and
trade policies of importing
countries (e.g. exchange control laws, regulations of the customs) to avoid
that goods are forbid to enter or the payment of foreign exchange is forbid. Also,
it helps avoid the losses caused by special operation of collection. ?
Try to make the
export contract on CIF or CIP basis and let the exporter arrange goods
transportation insurance. If the buyer must insure goods, he can insure against
the seller’s benefit risk.
The writing ways
of shipping documents in consigner’s favor vary from the means of transport.
making of shipping note, B/L, draft on collection basis
The filling of
consigner in shipping note and B/L
The filling of
remittance and the drawee in the draft
2. 2 Diving students into groups of 3 to4 persons to discuss,
analyze and set the route of completing the task.
2.2.3 Teachers assess the results of every group and set
the route of completing the task.
3. Following
practice：After learning, students are required to make out export documents under
the project.
4. Examination and
assessment：Teachers examine the conditions of following practice and make
assessment.
(二)The independent
project（experiment project）
Independent
project 1．Exporting
strawberries of Zhangjiagang Huiyuan Foodstuff Ltd. Co.
(张家港汇苑食品有限公司出口草莓业务)
Experiment
According to the requirements of the contract,
students are required to make out various documents, master the operation
process of various documents in export which is based on collection and the
making method and skills of documents concerning foreign exchange settlement.
They should learn to make out and deal with foreign trade documents correctly
in accordance with the contract.
Experiment
emphasis ：
The operation process of documents under L/C, the making method and the issuing
dates of various documents including invoice(发票), packing list(装箱单), certificate of
origin(一般原产地证), ocean B/L(海运提单), shipping advice(装运通知)and draft(汇票).
Experiment difficult point：
Presenting relevant documents according to the
Experiment design：
Commodities belong to agricultural products. The deal is closed on CFR
basis and the method of payment is D/P at sight. The requirements for making
out the collection documents are less than those under L/C. However, there are
some differences between them. Students are required to make out by hand. With
the help of the special design, students should master the difference of
documents as well as the different roles the related banks play.
Teaching hours:
Students should complete the project independently. Teachers
only give some guidance and assessment. The teaching hours are six.
Experiment
1) Analyze the project and set the route
of completing the task
2) Find out the aim of the task
3) Teachers’ assessment and feedback
4) Students’ independent carrying out of
the project
5) Hand in documents, examine by teachers
and finish the project
Experiment content：（略）
Independent
project 2．Exporting suitcases
of Jinling Meihua Ltd. Co.(金陵美华有限公司出口箱包业务)
Experiment
According to the requirements of the order and the
fax, students are required to make out various documents, master the operation
process of various documents in export which is based on remittance and the
making method and skills of documents concerning foreign exchange settlement.
Experiment
emphasis ：
The operation process of documents under remittance, the making method
and the issuing dates of various documents including invoice(发票), packing list(装箱单), ocean B/L(海运提单)and goods advice(出货通知).
Experiment difficult point：
The operation process of documents on T/T basis
Experiment design：
Commodities belong to suitcases products. The deal is closed on FOB basis and the method of
payment is T/T and EDI operation is required. Students should look for the
export material of relevant suitcases online and know the special requirements
for this kind of products and the buyer’s request which is carried out in the
production. They also should master the operation process and the making points
of documents on remittance basis, which is different from that under L/C or
collection. They have to know the usage of the draft in the remittance operation
and the advanced technology applied in the teaching and can use computers skillfully.
Teaching hours:
Students should complete the project independently. The
score of documents is one of proofs of examination.
The teaching hours are six.
Experiment
1) Analyze the project and set the route
of completing the task
2) Find out the aim of the task
3) Students’ independent carrying out of
the project
4) Send documents, and finish the project
5) Examining
Experiment
contents：（略）
Section Three ??Import Documentation
Compared with export documentation, the work of import documentation is
much easier. However, in terms of technology, it has much stricter
requirements. The persons handling documents should not only handle various
import procedures, but also examine documents presented by exporters to decide
whether accept documents. During teaching, teachers can use the typical
well-designed import project which adopts L/C as the method of payment as the
guidance to make students set up the aim of completing the project. Based on
the summary ad application of the contents learnt in Section Two, students
should check the project’s documents and find out the points which are not
correspondent to decide whether make the payment. Through the study, students
can have the chance to think in the importer’s place and can make the summary
and reviews of documentation in terms of import documentation. Therefore, they
can further understanding of requirements for export documentation and improve
their knowledge and skills of operating documents. Besides, they can build up
certain sense of responsibility and achievement.
Teaching contents arrangement is as follows:
One following practice project and one project which is independently
completed. Both are on L/C basis.
After learning, students should master the procedure
of import documentation, learn to fill in Application For Issuing L/C (开证申请书) and master main
points of examining documents.
difficult point:
Documents examination
The procedure of import documentation, main points
of documents examination and methods
materials and methods:
PPT, cases, document samples, multimedia, online answering
Main teaching contents and teaching design：
（一）Following practice project：Exporting
electronic products of Jiangsu Jinghua Electronics Ltd. Co.
(江苏晶华电子有限公司进口电子产品业务)
1 Brief introduction to the project
After introducing background information and the
process of the project, teachers can ask students to try analyzing it and bring
forward the task’s aim together with the introduction of the knowledge of
import documentation procedure.
2. Analysis of the project
2.1 Setting the route of completing the task
Teachers can require students to discuss and analyze
the task in the form of groups. They should set the route of completing the
task and share it with other groups.
2.2 Assessment of groups’ analysis results
The route of completing the task should be as follows：application of
import licence(申请进口许可)-application of foreign exchange(申请外汇)-application of
L/C(申请信用证)- handling charter and shipping space booking and insurance(办理租船订舱和投保)-
documents examination and payment of foreign exchange(审单付汇)-import
inspection application( 进口报检)- customs entry and taking delivery(报关提货)-verification(核销)
3 Completion of the task
3.1 Filling in application for issuing L/C in accordance with the
? Because the handling way of various links in import documentation is
similar to that of export except for the sequence, teachers only need to teach
the making method of application for issuing L/C.
3.2 Examining documents
? Teachers demonstrate importer’s documents with some specially designed
points which fail to correspond with others to students in order to introduce
the knowledge of documents examination.
preparation for documents examination
1）To examine whether the contents such as
description(品名), specification(规格), quantity(数量), amount(金额)and signature(签字) meet the
requirements
2）To examine whether kinds and copies of
documents are complete
3）To examine whether? the port of loading(装运港) , the port of
unloading(卸货港), the port of destination(目的港)and the date of
shipment(装运期)meet the requirements
3.3 Following
After learning，students should
examine the documents on the project basis.
3.4 Examination and assessment：
Teachers should examine the following practice in
the spot and make some assessment. After that, the project is finished.?
(二) Independent
project（experiment project）：Importing
electronic products of Nanjing Jiazijie Co. (南京家之杰公司进口电子产品业务)
Experiment
According to regulations of the contract and the
L/C, students are required to examine various documents made by the buyer and
master the operation process and checking points of various documents under
Experiment
The operation process of import documents under L/C and the main points
and methods of documents examination
Experiment
difficult points：
The main points and methods of documents examination
Experiment
The commodities of the project belong to electronic
products. The deal is on the basis of FOB and the method of payment is sight
L/C. All the documents should be made out by hand. By the above special design,
students can improve their ability of examining documents. Meanwhile, they can
improve their ability of practical operation and business level greatly.?
The project should be independently completed by
students. Teachers only can give some guidance and assessment. Class hours are
Experiment stages:
1) Analyzing the project and try setting
the route of completion
2) Finding out the aim of the task
3) Students’ independent carrying out the
4) Teachers’ assessing and examining and
completing the project
Experiment content：（略）
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