安徽农业大学：《国际结算》课程PPT教学课件（英文讲稿）chapter7 documents in international settlement

Chapter 7 documents in international settlement Learning objectives 7. 1 introduction to documents 7.2 commercial invoice 7.3 transport documents 7.4 insurance documents 75 other documents 经贸学晚国际贸易 王学惠⊙

经贸学院国际贸易系 王学惠 © Chapter 7 documents in international settlement Learning objectives 7.1 introduction to documents 7.2 commercial invoice 7.3 transport documents 7.4 insurance documents 7.5 other documents

7. 1 introduction concept and effects 单据是贸易中物权凭证和附属凭证总和; 既是履约证明又代表货物;跟单托收尤其是 跟单信用证对单据要求很高 经贸学晚国际贸易 王学惠⊙

经贸学院国际贸易系 王学惠 © 7.1 introduction 一、concept and effects 单据是贸易中物权凭证和附属凭证总和； 既是履约证明又代表货物；跟单托收尤其是 跟单信用证对单据要求很高

二、 importance下 1 for requirement of payment of import and export 2 means and certificate of fulfillment of contract 3 base of avoiding and settling disputes 4 connected with profits and image of corporations 5 important stage of manangement 经贸学晚国际贸易 王学惠⊙

经贸学院国际贸易系 王学惠 © 二、importance 1、for requirement of payment of import and export 2、means and certificate of fulfillment of contract 3、base of avoiding and settling disputes 4、connected with profits and image of corporations 5、important stage of manangement

、 kinds basic documents-the seller must provide, such as commercial invoice, B/L and insurance policy etc Subsidiary documents—— -other docs such as customs invoice, certificate of origin certificate of sanitary, packing list and weight memo etc 经贸学晚国际贸易 王学惠⊙

经贸学院国际贸易系 王学惠 © 二、kinds basic documents——the seller must provide, such as commercial invoice, B/L and insurance policy etc. Subsidiary documents——other docs such as customs invoice, certificate of origin, certificate of sanitary , packing list and weight memo etc

7.2 Commercial Invoice concept and effect 是卖方在装运货物后开立的凭以向买方索取 货款的价目清单和总说明。 作用:是记帐凭证、履约证明、报清关及纳 税依据、不用汇票时替代、索理赔依据、 其他单据条款和内容的填制依据。 商业发票是全套单据的中心,必须带有详细 货物描述的价目清单,不得使用统称。 经贸学晚国际贸易 王学惠⊙

经贸学院国际贸易系 王学惠 © 7.2 Commercial Invoice 一、concept and effect 是卖方在装运货物后开立的凭以向买方索取 货款的价目清单和总说明。 作用：是记帐凭证、履约证明、报清关及纳 税依据、不用汇票时替代、索理赔依据、 其他单据条款和内容的填制依据。 商业发票是全套单据的中心，必须带有详细 货物描述的价目清单,不得使用统称

二、 contents Including preamble, body and conclusion、正文和结尾三部分。 1、首文 Name, number. number of contract name and telephone numbers of sellers and buyers, transport means, date and place of issue 经贸学晚国际贸易 王学惠⊙

经贸学院国际贸易系 王学惠 © 二、contents Including preamble, body and conclusion、正文和结尾三部分。 1、首文 Name, number, number of contract, name and telephone numbers of sellers and buyers, transport means, date and place of issue

2、正文 shipping marks, name of commodity, specifications, quantity, weight GW/N/) unit price and total amount(complete trade terms required the amount of invoice cannot be exceeded to the amount of L/C) 经贸学晚国际贸易 王学惠⊙

经贸学院国际贸易系 王学惠 © 2、正文 shipping marks, name of commodity, specifications, quantity, weight (G.W/N/W), unit price and total amount (complete trade terms required, the amount of invoice cannot be exceeded to the amount of L/C)

3、结尾 number of import/export license, signature of sellers 经贸学晚国际贸易 王学惠⊙

经贸学院国际贸易系 王学惠 © 3、结尾 number of import/export license, signature of sellers

4、形式发票( Performa invoice) 在交易未达成前应买方要求开出的非正式发 票;又称预开货估价发票;内容类似正式 发票;主要用于交易的发盘核进口商申请 进口许可证或外汇;不具法律效力 经贸学晚国际贸易 王学惠⊙

经贸学院国际贸易系 王学惠 © 4、形式发票（Performa Invoice) 在交易未达成前应买方要求开出的非正式发 票；又称预开货估价发票；内容类似正式 发票；主要用于交易的发盘核进口商申请 进口许可证或外汇；不具法律效力

7.3 transport documents concept and effect 指标明货物的承运人已经将货物装上运输 工具或已将货物发运或接管待运的单据; 是贸易结算中最基本和最重要的单据之一; 有的只证明发货但不能转让,有的还代表 物权能够转让,还有的具附属性质如转运 公司收据、大副收据、运费收据等。 经贸学晚国际贸易 王学惠⊙

经贸学院国际贸易系 王学惠 © 7.3 transport documents 一、concept and effect 指标明货物的承运人已经将货物装上运输 工具或已将货物发运或接管待运的单据； 是贸易结算中最基本和最重要的单据之一； 有的只证明发货但不能转让，有的还代表 物权能够转让，还有的具附属性质如转运 公司收据、大副收据、运费收据等