03689 國際貿易結算

高綱1432江蘇省高等教育自學考試大綱03689 國際貿易結算南京航空航天大學 編江蘇省高等教育自學考試委員會辦公室一、課程性質與選用教材（一）課程性質和特點“國際貿易結算”課程是江蘇省高等教育自學考試商務英語專業的必考課程，是一門培養學生切實掌握國際貿易結算的基本知識、基本實務和必要理論，達到融會貫通和學以致用的實踐性專業課程。（二）本課程使用的教材本課程指定使用的教材為《國際貿易結算與融資》（第三版），程祖偉、韓玉軍、仝如瓊編著，黃衛平審，中國人民大學出版社，2012年8月二、課程主要內容第一章 國際結算概述（1）國際結算的概念、分類（2）國際貿易結算方式的發展與現狀（3）外匯制度與清算制度（4）歷史上的國際結算制度（5）國際匯兌的概念、分類及與國際結算的關系第二章 國際結算中的票據（1）有價證券權利轉讓的性質（2）票據的基本性質、基本功能、主要當事人及各種持票人概念（3）票據的有關法律體系（4）匯票的定義、基本形式要項及必要記載項目（5）出票人常在匯票上作的其他附加記載（6）有關匯票的票據行為（7）匯票融資、匯票的種類（8）本票的定義、分類、與匯票的區別（9）支票的定義、效期、拒付與止付，種類及其與匯票的區別（10）匯票、支票、本票的基本功能的綜合比較。第三章 國際貿易結算中的單據（1）單據的概念及UCP600有關單據的規定（2）基本商業發票的作用、種類、內容（3）附屬發票、官方發票的類別（4）貨物運輸單據（5）運輸保險單據及貨物運輸保險的種類與險別（6）其他附屬單據第四章 國際結算方式—匯款與托收（1）國際結算方式與國際匯兌方式（2）匯款相關內容（3）托收相關內容第五章 國際結算方式—信用證（1）信用證國際慣例的變化（2）信用證的基本屬性（3）信用證有關當事人及其權利和義務（4）信用證的開證和修改（5）信用證結算方式的特點及其在國際貿易中的應用第六章 銀行保函、備用信用證及各種支付方式的綜合運用貿易支付方式的選擇與綜合運用第七章 國際貿易的傳統融資—信貸業務（1）國際貿易的短期信貸（2）國際貿易的中長期信貸（3）出口信用保險第八章 國際貿易的新型結算——融資業務保付代理、包買票據的相關內容三、有關說明和實施要求（一）自學方法的指導本課程既注重原理和技巧的學習也強調實際的運用，側重理論與實際的結合。應考者在自學過程中應該注意在每個章節學習之前，應先仔細閱讀目錄中所列出的知識點，做到心中有數。在學習過程中，注意重點與細節的有機結合，做到有的放矢。能夠熟練運用所學知識完成相關單據的填制。（二）對社會助學的要求1.應熟知考試大綱對課程所提出的總的要求和知識點。2.對應考者進行輔導時，緊扣指定的教材，以考試大綱為依據，不要隨意增刪內容，以免與考試大綱脫節。3.注意對應考者能力的培養，特別是自學能力的培養，要引導應考者逐步學會獨立學習，在自學過程中善于提出問題、分析問題、做出判斷和解決問題。（三）關于命題和考試的若干規定1.本大綱各模塊所提到的考核要求中，各條細目都是考試的內容，試題覆蓋面廣。試卷中命題內容的分布上，兼顧考核的覆蓋面和課程重點，力求點面結合。2.試卷按照識記、領會、應用三個認知層次命制試題。各層次所占比例識記25%，領會15%，應用60%。試卷難易程度大致可分為“容易、中等偏易、中等偏難、難”。根據課程特點，不同難易程度試題所占的分數比例大致依次為易占30分，中等偏易40分，中等偏難20分，難10分。3.考試方式為閉卷筆試，考試時間為120分鐘。評分采用百分制，60分為及格。考生考試時只允許攜帶鋼筆、簽字筆、圓珠筆、鉛筆、橡皮等文具用品，不允許帶有關參考書等。附錄 題型舉例試 卷 題 型 結 構 表

課程代號	03689	課 程 名 稱	國際貿易結算
題型	單項選擇題	多項選擇題	單據填制題	合 計
每題分值	1	2	30
題數	20	10	2	32
合計分值	20	20	60	100

一、單項選擇題解題要求：在下列每小題的四個備選答案中選擇一個正確的答案，選擇完畢后，將所有答案填寫到后面的答題表中。范例：在集裝箱提單上常見的“FCL”表示（ A ）A.箱內貨物屬于同一貨主 B.箱內貨物不是同一貨主C.承運人堆放集裝箱但不辦理集裝箱裝拆業務 D.承運人辦理集裝箱貨物裝拆業務二、多項選擇題解題要求：在下列每小題的五個備選答案中選擇正確的答案，選擇完畢后，將所有答案填寫到后面的答題表中。范例：根據貨物損失程度，海損中的部分海損包含（ DE ）A.實際全損 B.部分全損 C.推定全損 D.共同海損 E.單獨海損三、單據填制解題要求：根據下述給出的條件填寫開證申請書，要求格式清楚、條款明確、內容完整。范例：相關資料：DATE: MAY 25, 2004THE BUYER: EAST AGENT COMPANYADDRESS: ROOM 2401,WORDTRADE MANSTION, SANHUAN ROAD 47#，BEIJING, P. R. CHINATHE SELLER: LPG INTERNATION CORPORATIONADDRESS: 333 BARRON BLVD. , INGLESIDE , ILLINOIS ( UNITED STATES )NAME OF COMMODITY: MEN’S DENIM UTILITY SHORTSPECIFICATIONS: COLOR: MEDDEST SANDBLASFABRIC CONTENT: 100% COTTONQUANTITY: 2000 CARTONPRICE TERM: FOB NEW YORKUSD 285/ CARTONTOTAL AMOUNT: USD570,000.00COUNTRY OF ORIGIN AND MANUFACTURERS: UNITED STATES OF AMERICA, VICTORY FACTORY PARTIAL SHIPMENT AND TRANSSHIPMENT ARE PROHIBITTEDSHIPPING MARK: STNO.1…UPTIME OF SHIPMENT: BEFORE JULY 15,2004PLACE AND DATE OF EXPIRY: CHINA, JULY 30,2004PORT OF SHIPMENT: NEW YORKPORT OF DESTINATION: XINGANG PORT, TIANJING OF CHINAINSURANCE: TO BE COVERED BY BUYER.PAYMENT: BY IRREVOCABLE FREELY NEGOTIABLE L/C AGAINST SIGHT DRAFTS FOR 100PCT OF INVOICE VALUE DRAWN ON ISSUE BANK AND THE DOCUMENTS DETAILED HEREUNDER.DOCUMETNS:(1)INVOICES IN TRIPLICATE(2)PACKING LIST IN TRIPLICATE(3)FULL SET OF CLEAN ON BOARD BILL OF LADINGS MADE OUT TO ORDER AND BLANK ENDORSED NOTIFYING THE APPLICANT WITH FULL NAME AND ADDRESS MARKED FREIGHT COLLECT.(4)CERTIFICATE OF ORIGIN IN DUPLICATE ISSUED BY MANUFACTURER(5)BENEFICIARY’S CERTIFIED COPY OF FAX TO THE APPLICANT WITHIN 1 DAY AFTER SHIPMENT ADVISING GOODS NAME OF VESSEL, INVOICE VALUE,DATEF OF SHIPMENT, QUANTITY AND WEIGHT.OTHER TERMS AND CONDITIONS:(1)L/C TO BE ISSUED BY TELETRANSMISSION.(2)THE BUYER SHALL BEAR ALL BANKING CHARGES INCURRED INSIDE THE ISSUING BANK.(3)ALL DOCUMENTS MUST BE MAILED IN ONE LOT TO THE ISSUING BANK BY COURIER SERVICE.(4)PRESENTATION PERIOD:WITHIN 21 DAYS AFTER THE DATE OF SHIPMENT.IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO:DATE:

□issue by airmail □With brief advice by teletransmission□issue by express delivery□Issue by teletransmission (which shall be the operative instrument)		Credit NO.Date and place of expiry
Applicant		Beneficiary (Full name and address)
Advising Bank		Amount[ ][ ]
Parital shipments□allowed□not allowed	Transhipment□allowed□not allowed	Credit available withBy□sight payment□acceptance□negotiation□deferred payment atagainst the documents detailed herein□and beneficiary's draft(s) for% of invoice valueat sightdrawn on
Loading on board/dispatch/taking in charge at/fromnot later thanFor transportation to：
□FOB □CFR □CIF□or other terms
Documents required: (marked with X)1.( )Signed commercial invoice incopies indicating L/C No.and Contract No.2.( )Full set of clean on board Bills of Lading made out to order and blank endorsed, marked "freight[ ]to collect /[ ] Prepaid[ ]indicating freight amount" and consigned to( )Airway bills/cargo receipt/copy of railway bills issued byshowing “freight[ ]to collect /[ ] Prepaid[ ]indicating freight amount" and consigned to3.( )Insurance Policy/Certificate incopies for% of the invoice value showing claims payable inin currency of the draft, blank endorsed, covering4.( )Packing List/Weight Memo incopies indicating quantity, gross and weights of each package.5.( )Certificate of Quantity/Weight incopies issued by6.( )Certificate of Quality incopies issued by[ ]manufacturer/[ ]public recognized surveyor7.( )Certificate of Origin incopies issued by8.( )Beneficiary's certified copy of fax / telex dispatched to the applicant withindays after shipment advising L/C No., name of vessel, date of shipment, name, quantity, weight and value of goods.Other documents, if anyDescription of goods:Additional instructions:1.( )All banking charges outside the opening bank are for beneficiary's account.2.( )Documents must be presented withindays after date of issuance of the transport documents but within the validity of this credit.3.( )Third party as shipper is not acceptable, Short Form/Blank B/L is not acceptable.4.( )Both quantity and credit amount% more or less are allowed.5.( )All documents must be forwarded in( )Other terms, if any