畢業(yè)論文—國(guó)際業(yè)務(wù)單證

1、<p>　　Documents Making in International Trade</p><p>　　Acknowledgement</p><p>　　First I want to thank my supervisor Mr. Cheng Yun, who has given me a lot of help in studies and life. Also t

2、hank my classmates and colleagues, they generously helped me collect materials I needed and made many invaluable suggestions. </p><p>　　During these days in Mr. Cheng’s class, I have learned much from him an

3、d it is very helpful to me. Firstly, He let me know the responsibility and carefulness. And, I think, it is very important no matter in life or working. This can help me with my documents working. Secondly, I have got en

4、ough confidence in spoken English from his class and it took me a long time to gain this confidence. Now, I always express my ideas in English as possible as I can. It’s great to do that. I think when I work a</p>

5、<p>　　My parents took good care of my life and gave me a lot of encouragement when I was working at this thesis. They always share my weal and woe. I feel much grateful and heartily owe my achievement to them. A

6、bove all, I want to say thanks again to all of them. </p><p><b>　　Abstract</b></p><p>　　In the international trade, the documents are the titles which the customers obtain the goods.

7、 If the documents that the Customs need are not provided completely in the destination, our customers will not get the goods. In additions, all the orders are carried out by the documents and end by the documents. So as

8、we all know, the documents play a key role in the whole process of international trade. This paper has been a detailed analysis to the kinds and usage of documents, the importance and si</p><p>　　Key words:

9、species and usage importance making process</p><p><b>　　摘 要</b></p><p>　　在國(guó)際貿(mào)易中，單據(jù)是客戶取得貨權(quán)、得到貨物的憑證，如若不能完整出具目的港海關(guān)所需的單據(jù)，我們的客戶將不能得到貨物。而且，所有的訂單都是起于單據(jù)，終于單據(jù)。他們都是按單據(jù)在執(zhí)行。每個(gè)貿(mào)易人都會(huì)知道，單據(jù)

10、在國(guó)際貿(mào)易的整個(gè)過程中起著至關(guān)重要的作用。本文從單據(jù)的重要性、意義、種類、作用及其制作過程做出了細(xì)節(jié)描述，而且加進(jìn)了一些個(gè)人的經(jīng)驗(yàn)教訓(xùn)。本文旨在總結(jié)單據(jù)制作的方法與在中做過程中的注意點(diǎn)及其如何將理論知識(shí)應(yīng)用于實(shí)踐，與此同時(shí)，讓自己從中學(xué)到更多的知識(shí)，增加一些社會(huì)經(jīng)驗(yàn)。</p><p>　　關(guān)鍵詞：種類及作用 重要性 制單過程</p><p><b>　　Contents<

11、;/b></p><p>　　Acknowledgement……………………………………………………………………………………………i</p><p>　　Abstract…………………………………………………………………………………………….………...ii</p><p>　　Contents………………………………………………………………………………..…

12、……..……..…… iii</p><p>　　Introduction………………………………………………………………………………...………….…….iv</p><p>　　I. The Definition of Documents ……………………………………………………………………………...1</p><p>　　1.1 The Species an

13、d Usage of Documents …………………………………………………………………...1</p><p>　　1.1.1 The Species of Documents ...…………………………………………………………………………..1</p><p>　　1.1.2 The Usage of Documents………………………………………………………………………………2

14、</p><p>　　1.2 The Importance and Significance of Documents………………………………………………………...2</p><p>　　II. The Documents Making ………………………………………………………………………………….3</p><p>　　2.1 Some Attention P

15、oints in the Documents Making……………………………………………………….3</p><p>　　2.1.1 The Requirements of Documents Making……………………………………………………………..3</p><p>　　2.1.2 The Rules of Documents Making ………………………………………………

16、……………………...4</p><p>　　2.1.3 Some Examples in Documents Making ………………………………………………………………..4</p><p>　　2.2 The Order of Everyone in Documents Making…………………………………………………………..5</p><p>　　2.

17、2.1 The Process of Documents Making…………………………………………………………………….5</p><p>　　2.2.2 The Sequence of Documents Making…………………………………………………………………..5</p><p>　　III. Some Special Requirements in Different C

18、ountries……………………………………………………...6</p><p>　　3.1 Some Documents Provided as the Customers or Policies………………………………………………..6</p><p>　　3.2 Some Privileges When Some Documents Provided……………………………………………

19、………...7</p><p>　　Conclusion …………………………………………………………………………………………………...7</p><p>　　Bibliography …………………………………………………………………………………………………8</p><p>　　Introduction</p><p>　　As we

20、all know, in a sort of sense, international trade is document trade, even if in the high-tech age, document also plays an important role. If you are not familiar to documents, which means that you have little knowledge o

21、f international trade. So make a clear introduction of making document is important. It will give you some help in your document working. In this paper when we get the talking the point of “the Definition of Documents”,

22、we take “the Species and Usage of Documents”, “the Imp</p><p>　　I. The Definition of Documents</p><p>　　1.1 The Species and Usage of Documents</p><p>　　Generally speaking, documents

23、 are used to international settlements. With it, we can deal with the delivery, transportation, Inspection and the settlement of exchange of goods in the international trade.</p><p>　　1.1.1 The species of do

24、cuments</p><p>　　In the international trade, the documents can be divided to different kinds according to different standards.</p><p>　　According to the documents that the trade partners refer t

25、o and all the transaction parts, it can be divided to export document, import document, checked document and settlement document.</p><p>　　The export document is the document which the enterprises in export

26、countries and the relative governmental departments refer to, Sales Contract, Export License, Declaration for Exportation, Packing document, Commercial Invoice, Insurance Policy, Draft (bill of exchange), Certificate of

27、Inspection and Quarantine, Certificate of Origin (CO) and so on.</p><p>　　The import document is the document which the enterprises in import countries and the relative governmental departments refer to, Sal

28、es Contract, Import License, L/C, Declaration for Importation, Insurance Policy and so on.</p><p>　　The checked document is the document which ensures the shipment of good safely.</p><p>　　The s

29、ettlement document is the document which ensures to get the payment safely.</p><p>　　According to the character and usage, the documents can be divided to financial document, commercial document, governmenta

30、l document and subordinate document and so on.</p><p>　　The financial document is the receiving voucher, for example, the Draft, Promissory Note, Check or other similar vouchers.</p><p>　　The co

31、mmercial document is Commercial Invoice, Transport Documents, Insurance Policy, Certificate of Inspection and Quarantine, Certificate of Origin (CO) or other similar documents. Among them, all kinds of transport document

32、s are collectively called “Transport Document”, bill of lading (B/L), non-negotiable maritime transport document, airway bill of lading, universal transport document, shipping note, goods declaration for exportation and

33、so on.</p><p>　　The governmental document is the document and certificate issued by governmental office. For example, Export License, Customs Invoice, Consular Proof or Consular Invoice and so on.</p>

34、<p>　　The subordinate document is including Certificate for Dispatch of Documents, Certificate for Dispatch of Shipment Sample, Shipping Advice and so on.</p><p>　　1.1.2 The Usage of Documents</p>

35、;<p>　　In general, the documents are the proof of execution of contract by exporter, are the representative of trade, are the voucher of international trade settlement and are the financing means. Besides, the goo

36、ds of documents are the premise that the bank acts in international trade settlement. And the documents are the important voucher for getting goods, Customs Declaration and paying taxes.</p><p>　　Next we wil

37、l introduce some main documents, for example, the Sales Contract, the B/L, and the Commercial Invoice.</p><p>　　The Sales Contract is the center of international trade, because all the activities are going a

38、round it. Besides, because the buyer and seller in different countries, more questions can happen easily, the Sales Contract is not only the guarantee for getting the payment by seller, but also the guarantee for getting

39、 good by buyer. Meanwhile, by the joint efforts, the biggest benefit can be achieved. In fact, the Sales Contract plays an extremely important and non-substitutable role in internationa</p><p>　　The B/L is a

40、nother important document in the international trade. Generally speaking, it has three main functions. Firstly, it is the goods receipt. And it is issued by shipping company or other agents, meanwhile it can be identify

41、the goods received according to the content of B/L. Secondly, it is the title deed to the goods. It stands for title to the goods, and the B/L owner can get goods by it, also transfer or pay a date through endorse. Third

42、ly, it is the Evidence of Contract of Carrier. F</p><p>　　The Commercial Invoice can react in the whole content of the sales contract. Although it is not the title deed to the goods, if there is not the Comm

43、ercial Invoice, the documents will not react in the overview of a transaction. Besides, the Commercial Invoice is the basis of making other documents, the voucher of settlement instead of Draft when no Draft used.</p&

44、gt;<p>　　1.2 The Importance and Significance of Documents</p><p>　　As we all know, the documents play a important role in the international trade.</p><p>　　Firstly, it is enterprises’ nee

45、d of Receipt of Proceeds and payment. In true transaction, how to achieve currency transfer, how to pay, how to get goods, all of them finish by documents.</p><p>　　Secondly, it is the method and voucher of

46、execution of contract. In the transaction providing the relevant documents are the methods of execution of contract by contract parties, also are the voucher of fishing contract by contract parties. </p><p>

47、　　Thirdly, it is the basis of avoiding and solving problems. </p><p>　　Fourthly, it influents the impress and benefit of nation, enterprises and itself directly.</p><p>　　Finally, it is an impor

48、tant part in the running and management of enterprise.</p><p>　　II. The Documents Making</p><p>　　2.1 Some Attention Points in Documents Making</p><p>　　2.1.1 The Requirements of Do

49、cuments Making</p><p>　　In summary, there are five requirements in making. They are “Correctness”, “Completeness”, “Punctuality”, “Conciseness” and “Tidiness”.</p><p>　　Correctness, it is premis

50、e of all the documents making. If the documents are incorrect, we can not settle a foreign exchange account safely. Firstly, when make the documents, the points that we should pay attention to are “just the same”, “the s

51、ame document”. Secondly, any kinds of documents should be fit for the requirements of the international trade practice, the law and the rule of all kinds of countries. Thirdly, it is consistent with the goods that it sta

52、nds for.</p><p>　　Completeness, in a way, it mainly is the completeness of documents that a transaction refers to. We can explain as follows in details, “the completeness of contents”, “the completeness of c

53、opies”, and “the completeness of species”. In a word, all the documents that the customer needs or the import country needs should be provided.</p><p>　　Punctuality, that is to say, dealing with documents sh

54、ould be finished in a certain time. We need to learn the bellowing points, “making documents in time”, “reviewing documents in time”, “handing in documents in time”, “settlements in time”. Besides, we also learn that the

55、 issuing date of every document should be reasonable and workable.</p><p>　　Conciseness, that is to say, the contents of documents should be concise, avoid unnecessary lengthiness. The concise is not only re

56、ducing the workload and improving work efficiency, but also improving the quality of documents and reducing the mistakes of documents.</p><p>　　Tidiness, that is to say, the documents should be clear, clean,

57、 and beautiful etc. Besides, the reasonable format design, the clear distinction between primary and secondary in contents arrangement and the important contents stroked. And the smeared appearance should not be appeared

58、, meanwhile, add and amend should be avoid or reduced.</p><p>　　2.1.2 The Rules of Documents Making</p><p>　　When make the documents, there are four rules we should pay attention to. They are “c

59、onsistent between documents and contract”, “just the same”, “the same document”, and “consistent between document and goods”.</p><p>　　2.1.3 Some Examples in Documents Making</p><p>　　In the int

60、ernational trade, there are some basic and important documents. Here I will emphatically introduce them. </p><p>　　Firstly, the invoice is the center of all the documents. The invoice has many kinds, for exa

61、mple, the commercial invoice, the customs invoice, the consular invoice etc. But the commercial invoice is necessary while the customs invoice and the consular invoice should be provided if the customers or the import co

62、untry requires. When we make, we must pay attention to that in it the “invoice” or “commercial invoice” must be marked, generally, the invoice payee is the applicant unless the L/C has spe</p><p>　　Secondly,

63、 the B/L is the title deed to the goods. So we must pay attention to it, if has a little mistake, the goods can not be obtained by buyer. When review it, there are some points we should pay attention to, for example, whe

64、ther it is the clean B/L or not, whether it has the carrier signature or not, whether “shipped on board” is marked or not, whether the dates are consistent with that of other documents or not and whether the import count

65、ries have some special requirements etc. When the t</p><p>　　Thirdly, the L/C is unnecessary but complex documents; sometimes we sign a contract as L/C payment terms. In this condition, as the exporter we sh

66、ould pay attention to it specially. L/C has many kinds according to different standards, for example, the revocable L/C and the irrevocable L/C, the sight L/C and the usance L/C, documentary L/C and clean L/C, confirmed

67、L/C and unconfirmed L/C and transferable L/C and non-transferable L/C etc, but in a word, they are the term of payments, no matter whi</p><p>　　2.2 The Order of Everyone in documents Making</p><p&

68、gt;　　2.2.1 The Process of Documents Making</p><p>　　In the real transaction, the process of making can be summarized five steps, they are “check”, “calculate”, “assign”, “make”, “review”.</p><p>

69、;　　Check, we should check all the original materials, for example, check the warehouse receipt, the packing list, the L/C or the S/C, check clearly whether the documents is consistent with the goods or not.</p>&l

70、t;p>　　Calculate, we learn that many dates need to be calculated, and they must be finished before making documents.</p><p>　　Assign, we should prepare the blank format and the copies of documents the good

71、s needs, the copies that the bank need, the office copy or other needs included.</p><p>　　Make, we can start with invoice, because it is the center of all the documents, when the invoice is finished, the oth

72、er documents can be made according to the invoice content. When making, the carefulness and patience are important, if any make mistake, the next thing is not going on.</p><p>　　Review, it doesn’t mean the w

73、ork is finished when everyone is made done. In case of any mistake, we should review. That is another important step.</p><p>　　When the five steps are finished, the documents making is done. The documents ma

74、king is an complicated thing, so in the process of making, we should be patient and careful.</p><p>　　2.2.2 The Sequence of Documents Making</p><p>　　Any thing will be done as it own order. So w

75、ill the documents making. When we make the documents, we should making as their time of making so that we can finish correctly.</p><p>　　In general, the B/L date is the key of making sure the dates of all ki

76、nds of documents. However, when we make, the invoice is made firstly, because it is the center of all the documents. The date of invoice is the earliest. </p><p>　　The date of packing list is equal to or lat

77、er than that of invoice, but is ahead of that of B/L. </p><p>　　And the date of B/L does not beyond the time of shipment of the L/C stipulation.</p><p>　　The date of insurance policy should be e

78、arlier or equal to that of B/L, but it is not earlier than that of invoice. In general, it is two days earlier than that of B/L.</p><p>　　The date of Certificate of Origin is not earlier than that of invoice

79、 and not later than that of B/L.</p><p>　　The date of inspection certificate is not later than that of B/L, but is not earlier too much than that of B/L, especially, the fresh goods.</p><p>　　Th

80、e date of beneficiary’s certificate is equal to or later than that of B/L.</p><p>　　The date of certificate of shipping company is equal to or earlier than that of B/L.</p><p>　　The date of ship

81、ping advice is equal to or later than that of B/L, but it is not three later than that of the B/L.</p><p>　　If have draft (Bill of Exchange), the date of it is later than B/L, invoice or any other documents,

82、 but it can not be later than the validity of the L/C.</p><p>　　III. Some Special Requirements in Different Countries</p><p>　　In the world, there are more than 200 countries or regions, so ther

83、e are many different standards in different countries. So in the international trade, we must make clear that some countries’ special requirements, only we are clear to them, we can reduce or avoid some unnecessary troub

84、les. Generally the international trade is the documents trade, so when we provide the documents, we must be clear to them.</p><p>　　3.1 Some Documents Provided as the Customers or Policies</p><p&g

85、t;　　Sometimes the customers wish to reach certain effects or identify the quality or others about goods, some documents should be provided by exporter so that the trade can be going on fluently. </p><p>　　So

86、metimes the Policies in the import countries require us to provide some documents. Next I will tell us some common documents. </p><p>　　The Packing Declaration needs to provide when we export to Australia or

87、 New Zealand. For example, the Certificate of No Wooden Packing or Certificate of Fumigation can be provided etc.</p><p>　　The Consular Invoice, according to the stipulation of the Philippine and some South

88、American countries, when the goods are exported to these countries, the exporter should provide consular invoice to the Custom in the import countries.</p><p>　　The Custom Invoice, some countries require the

89、 export countries to provide it in order to identify certain things, for example, whether it is dumping sales or not. The main forms have Canada custom invoice, the special custom invoice, FROM 59 A, FROM C, Caricon invo

90、ice and FROM C23. Besides, when the cotton, the trueran or spunrayon cloth is exported to America, Invoice Details for Cotton Fabrics and Liners need be provided.</p><p>　　3.2 Some Privileges when Some Docum

91、ents Provided</p><p>　　Sometimes, the developing countries will have certain privileges when they can satisfy some conditions in the exportation. For example, G.S.P. FORM A, it is a proof document of origin

92、that they can enjoy the policy of preferential tariffs when the industrial finished goods in the developing countries export to the developed countries. In particular, the origin criterion is the core of the certificate,

93、 also is the concern point by the preference giving country. And it is complex, and has the stri</p><p>　　Conclusion</p><p>　　In fact, the international trade is the documents trade. The documen

94、t, as a kind of trade paper, is circulation link constitutes the trade procedure. The documents working are throughout the whole process of the exportation, the stock, the transportation and settlement of the enterprise.

95、 The workload is heavy, the timeliness is strong, and it is coverage. Except for the coordination among the internal departments of the foreign trade enterprise, it has much connection with bank, custom, transpor</p&g

96、t;<p>　　However, when we make the documents, it is important to make the theory apply to practice. We can not know what will happen tomorrow and we can not control the natural factors, so we can only deal with thi

97、ngs flexibly. And we should prepare the documents played by ear. Only we do things on base of the reality, not according to the knowledge from books completely, we will learn more in our work and life.</p><p&g

98、t;　　Bibliography</p><p>　　1. Zheng Shuyuan, Zou Jianhua. The Practical Import and Export Documents. Beijing: publishing house of electronics industry, 2005.</p><p>　　2. Gu Yongcai, Shi Binyi. T

99、he practice for International Freight Forwarders. Beijing: The University of International Business and Economic Press, 2004.</p><p>　　4. Ma Zhaoyang, Cong Fengying. Documents for Foreign Trade. Beijing: S