德 州 学 院
实 验 报 告
课程名称： 国 际 结 算 实验项目数： 6 实验报告份数： 1 学生姓名： *** 学生学号： 20090190**** 专业班级： 2009级国贸本科 1 -2 班 指导教师： *** 实验室名称： 经济管理系综合实验室
2010年 11 月 30 日
一、实验项目名称
1.熟悉外贸单证实习平台的基本用法。 2.掌握国际结算中票据的填制与使用。 4.熟悉汇付结算方式的灵活使用。 5.熟悉托收结算方式的灵活使用。 6.熟悉信用证结算方式的具体操作。
7.熟练掌握国际结算中各种商业单据的制作和审核。 二 实验目的
本实验以国际贸易模拟实习软件为基础模拟操作国际贸易结算的实际过程，通过网络模拟实验了解各种结算方式下各个当事人的责任，掌握各种结算单据的制作和审核，熟悉各种结算方式的灵活使用。通过分别充当结算业务中的进出口商和进出口银行等当事人，熟悉和掌握多种结算方式，学会使用各种结算工具，学会各种商业单据的制作和审核。 三、实验环境
1.操作系统：Windows XP
2.应用软件：世格外贸单证教学软件、世格SimTrade外贸实习软件。
四、实验内容与要求
1.通过签发票据实验，使学生熟悉汇票、本票和支票等票据的签发，能较熟练运用；通过上机实验，使学生熟悉信用证的使用及审核等相关业务。
1
2. 提供单证实践的机会，深化学生在《国际结算》课程中学到的各种单据的基本概念和信用证与物权单据之间的有机衔接，熟悉信用证内容，掌握制单技术和实践审单原理。
3．帮助学生在实验中获取知识，在实践中增长才干，巩固、深化书本所学的理论业务知识，缩短课堂与社会实务部门的距离，缩短实际工作中的磨合期。 五、实验总结
（根据自己在实验中的收获感受、出现的问题及最终需要注意和提高的方面进行总结。）注：实验报告正文字数不得少于2000字。
附：实验结果（包括填制的票据、各种结算方式下的单据）
（一） 实验结果
1. 信用证审核030203
信用证审核结果
信用证号 372623 合 同 205001 号 审证结果 1. 信用证到期地点在海外的一般不宜接受，建议改为受益人所在地。 2. 付款信用证不利于卖方收款，建议改为议付信用证。 3. 由于此批货物数量较多，建议允许分批交货。 4. 附加条款中提到“开证行将在收到全套无误的单据后付款”，付款时间不明确，应确定具体时间。 5. 信用证金额为21,383.93美元，且有10%的增减幅度，所以虽然合同金额为22509.40美元，仍可以接受。
2
2. 保险单070201
中保财产保险有限公司
The People’s Insurance (Property) Company of China,Ltd
发票号码 Invoice No.
INV52148
保险单号次 Policy No.
海 洋 货 物 运 输 保 险 单
MARINE CARGO TRANSPORTATION INSURANCE POLICY
被保险人： Insured：
NANJING FORGIGN TRADE IMP. AND EXP. CORP.
中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所栽条款与下列特别条款承保下列货物运输保险，特签发本保险单。
This policy of Insurance witnesses that the People’s Insurance (Property) Company of China, Ltd. (hereinafter called “The Company”), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the undermentioned goods in transportation subject to conditions of the Policy as per the Clauses printed overleaf and other special clauses attached hereon.
包装 单位 数量 保险货物项目 Descriptions of Goods Packing Unit Quantity 200CARTON 2400 保险金额 Amount Insured SET USD48000 LADIES LYCRA LONG PANT 12SET/CARTON 承保险别 Conditions
ICC(A) RISKS AND WAR RISKS
货物标记 Marks of Goods
CBD / LONDON / NOS1-200
总保险金额：
Total Amount Insured: U.S.DOLLORS FORTY EIGHT THOUSAND ONLY 保费 载运输工具 开航日期 Premium Per conveyance Slg. on or abt
USD52800 S.S DAFENG 2004-10-20
起运港 目的港 Form To NANJING LONDON
所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保险单正本（本保险单共有 份正本）及有关文件。如一份正本已用于索赔，其余正本则自动失效。 In the event of loss or damage which may result in acclaim under this Policy, immediate notice must be given to the Company’s Agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in original (s) together with the relevant documents shall be surrendered to the Company. If one of the Original Policy has been accomplished, the others to be void. 赔款偿付地点 Claim payable at ENGLISH 日期 在 Date at 地址： Address：
3
3．海运提单080103
1. Shipper Insert Name, Address and Phone
B/L No. CHUAWEI (JIANGSU) GLOVES CO.,LTD.
Shanghai International Trade Center 2201 Yan
An Road(W), SHANGHAI 200336
TEL:+86 21 6278 9099 FAX:+86 21 6278 9569
中远集装箱运输有限 公司
COSCO CONTAINER LINES
TLX: 33057 COSCO CN FAX: +86(021) 6545 8984
2. Consignee Insert Name, Address and Phone
TO ORDER
ORIGINAL
3. Notify Party Insert Name, Address and Phone
(It is agreed that no responsibility shall attsch to the Carrier or his agents for failure to notify)
Port-to-Port or Combined Transport BILL OF LADING
RECEIVED in external apparent good order and condition except as other-Wise noted. The total number of packages or unites stuffed in the container, the description of the goods and the weights shown in this Bill of Lading are furnished by the Merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Lading contract. The carrier has Issued the number of Bills of Lading stated below, all of this tenor and date, One of the original Bills of Lading must be surrendered and endorsed or signed against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The Merchants agree to be bound by the terms and conditions of this Bill of Lading as if each had personally signed this Bill of Lading. SEE clause 4 on the back of this Bill of Lading (Terms continued on the back hereof, please read carefully). *Applicable Only When Document Used as a Combined Transport Bill of Lading. Measurement JAMES BROWN&SONS.
#304-310 JaJa Street, Toronto, Canada
TEL:(1)7709910,FAX:(1)7701100
4. Combined Transport * Pre - carriage by 6. Ocean Vessel Voy. No. 5. Combined Transport* Place of Receipt 7. Port of Loading CMA CGM V.26GW 8. Port of Discharge SHANGHAI PORT 9. Combined Transport * Place of Delivery MONTREAL MONTREAL No. of Containers or Packages Marks & Nos. Container / Seal No. Description of Goods (If Dangerous Goods, See Gross Weight Kgs Clause 20) N/M 1000CTNS 1521A Latex Full Coated Cotton Woven, 16650.00KGS 10.80M3 Knit Wrist Liner Description of Contents for Shipper’s Use Only (Not part of This B/L Contract) 10. Total Number of containers and/or packages (in words) Subject to Clause 7
ONE THOUSAND CARTONS ONLY. Limitation 11. Freight & Charges Revenue Tons Rate Per Prepaid Collect Declared Value Charge Ex. Rate: Prepaid at Payable at Place and date of issue 4
Total Prepaid No. of Original B(s)/L Signed for the Carrier, COSCO CONTAINER LINES LADEN ON BOARD THE VESSEL DATE NOV.25,2003 BY
THREE 4.商业发票090103
GUANGDONG FOREIGN TRADE IMP. AND EXP. GRANDTON
267 TIANHE ROAD GUANGZHOU, CHINA
COMMERCIAL INVOICE
Invoice No.: Seller: Buyer: L/C No.: From
GUANGZHOU
1997FT011
Date:
1997-03-12
GUANGDONG FOREIGN TRADE IMP.AND EXP. GRANDTON 267 TIANHE ROAD GUANGZHOU, CHINA A.B.C. TRADING CO. LTD., HONGKONG 312 SOUTH BRIDGE STREET, HONGKONG
97-34985
Contract No.: to DUBAI
AB44001
Marks and No. A.B.C DUBAI NOSI-1000 MADE IN CHINA Description of goods Quantity Unit Price Amount
AIR CONDITIONER(HUALING BRAND) KF-23GW KF-25GW 500PCS 500PCS TOTAL: SAY TOTAL: H. K. Dollars ONE MILLION ONLY 1000PCS FOBC2 GUA NGZHOU @HKD 1000.00 HKD 50000@HKD 1000.00 0.00 HKD 50000 0.00 HKD 1000000.00
5
5.装箱单090203
GUANGDONG FOREIGN TRADE IMP. AND EXP. GRANDTON
267 TIANHE ROAD GUANGZHOU, CHINA
PANCKING LIST
Invoice No.: Seller:
1997FT011
Date: 1997-03-12
GUANGDONG FOREIGN TRADE IMP.AND EXP. GRANDTON 267 TIANHE ROAD GUANGZHOU, CHINA
A.B.C. TRADING CO. LTD., HONGKONG 312 SOUTH BRIDGE STREET, HONGKONG
to DUBA
GUANGZHOU
Buyer:
From
Marks and No. Description of goods Quantity Package G.W N.W Meas. A.B.C DUBAI NOSI-1000 MADE IN CHINA AIR 500 CONDITIONER(HUALING CARTONS BRAND) 500PCS 500 6750KGS 5750KGS 87CBM ART NO. P97811 500PCS CARTONS 6750KGS 5750KGS 87CBM KF-23GW ART NO. P97801 KF-25GW TOTAL: 1000PCS 1000 CAR13500KGS 11500KGS 174CBM TONS SAY TOTAL: TEN HUNDRED CARTONS ONLY
6
6.一般原产地证090302
GUANGDONG FOREIGN TRADE IMP. AND EXP. GRANDTON
267 TIANHE ROAD GUANGZHOU, CHINA
PANCKING LIST
Invoice No.: Seller:
1997FT011
Date: 1997-03-12
GUANGDONG FOREIGN TRADE IMP.AND EXP. GRANDTON 267 TIANHE ROAD GUANGZHOU, CHINA
A.B.C. TRADING CO. LTD., HONGKONG 312 SOUTH BRIDGE STREET, HONGKONG
Buyer:
From
GUANGZHOU to DUBA
Marks and No. A.B.C DUBAI NOSI-1000 MADE IN CHINA Description of goods Quantity Package G.W N.W Meas. AIR CONDITIONER(HUALING BRAND) ART NO. P97811 KF-23GW ART NO. KF-25GW P97801 500 CARTONS 500PCS 500 6750KGS 5750KGS 87CBM 500PCS CARTONS 6750KGS 5750KGS 87CBM TOTAL: 1000PCS 1000 CAR13500KGS 11500KGS 174CBM TONS SAY TOTAL: TEN HUNDRED CARTONS ONLY
7
7.普惠制产地证090402
ORIGINAL 1. Goods consigned from (Exporter's business name, address, Reference No. GUANGDONG MACHINERY IMPORT AND EXPORT CORP.(GROUP) 726 DONGFENG ROAD EAST,GUANGZHOU, CHINA 2. Goods consigned to (Consignee's name, address, country) country) GENERALIZED SYSTEM OF PREFERENCES CERTIFICATE OF ORIGIN (Combined declaration and certificate) FORM A Issued in SHITAYA KINZOKU CO.,LTD 6-11 7-CHOME UENO TAITO-KU TOKYO, JAPAN 3 Means of transport and route (as far as known) THE (country) PEOPLE'S See Notes overleaf 4. For official use FROM GUANGZHOU TO YOKOHAMA BY VESSEL 5. Item 6. Marks and num- numbers of Ber Packages A9700247 1 7. Number and kind of packages; description of goods 8. Origin 9. Gross criterion weight (see Notes or other overleaf) Quantity FOUR HUNDRED AND TEN CARTONS OF 10. Number and date of Invoices GD920029 NOV.2,2002 YOKOHAMA “RABBIT”BRAND SHOVEL WITH METAL NO.1-410 HANDLE “P” 9850KGS TOTAL: 9850KGS 11. Certification 12. Declaration by the exporter It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct. The undersigned hereby declares that the above details and statements are correct, that all the goods were produced in (country) CHINA and that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to GUANGZHOU NOV.15，2002 ---------------------------------------------------------------------------------------------
------------- Place and date, signature and stamp of certifying authority JAPAN ---------------------------------------------------------------------------------------------------------- Place and date, signature and stamp of authorized signatory
8
8.汇票090602
BILL OF EXCHANGE No. For 81609D3030 USD738000.00 (amount in figure) (place and date of issue) 2003-12-24, SEOUL, KOREA At 120 DAYS AFTER DATE OF SHIPMENT pay to Value received for Drawn under L/C No. 810080000797 (quantity) sight of this FIRST Bill of exchange (SECOND being unpaid)
or order the sum of (name of commodity)
BANK OF CHINA SEOUL BRANCH U.S. DOLLARS SEVEN HUNDRED AND THIRTY EIGHT THOUSAND ONLY (amount in words) of BANK OF CHINA SHANDONG BRANCH dated For and on behalf of 2003-11-07 To: BKCHCNBJ810 BANK OF CHINA QINGDAO (SHANDONG BRANCH)
9
QINGHE LIGHT IND. PROD. IMP. & EXP. CORP (Signature)
9.装运通知091202
NANJING FORGIGN TRADE IMP. AND EXP. CORP. SHIPPING ADVICE INVOICE NO. L/C NO. S/C NO. FAX 56489542 JS03256 H2108 ST355 TEL 56489545 MESSRS： EAST AGENT COMPANY 126ROOM STREET,ANTERWEIP, BELGIUM DEAR SIRS: WE HEREBY INFORM YOU THAT THE GOODS UNDER THE ABOVE MENTIONED CREDIT HAVE BEEN SHIPPED. THE DETAILS OF THE SHIPMENT ARE STATED BELOW. SHIPPING MARKS: COMMODITY : LADIES PANT 2000KGS DAFENG E002 LYCRA LONG CBD LONDON NOS1-200 TOTAL G.W.: OCEAN VESSEL: DATE OF DEPARTURE: B/L NO.: PORT OF LOADING: DESTINATION: OCT 20, 2004 HJSHB142323 NANJING LONDON 10
10.全套议付单据099003
提单
1. Shipper Insert Name, Address and Phone
B/L No. CHUAWEI (JIANGSU) GLOVES CO.,LTD.
Shanghai International Trade Center 2201 Yan An
Road(W),
SHANGHAI 200336
TEL:+86 21 6278 9099 FAX:+86 21 6278 9569
中远集装箱运输有限 公司
COSCO CONTAINER LINES
TLX: 33057 COSCO CN FAX: +86(021) 6545 8984
2. Consignee Insert Name, Address and Phone
TEL:(1)7709910,FAX:(1)7701100
TO THE ORDER JAMES BROWN&SONS. #304-310 JaJa Street, Toronto,Canada
ORIGINAL
Port-to-Port or Combined Transport BILL OF LADING
RECEIVED in external apparent good order and condition except as other-Wise noted. The total number of packages or unites stuffed in the container, the description of the goods and the weights shown in this Bill of Lading are furnished by the Merchants, and which the carrier has no reasonable means of checking and is
3. Notify Party Insert Name, Address and Phone
(It is agreed that no responsibility shall attsch to the Carrier or his agents for failure to notify)
JAMES BROWN&SONS.
#304-310 JaJa Street, Toronto,Canada
TEL:(1)7709910,FAX:(1)7701100
4. Combined Transport * Pre - carriage by 6. Ocean Vessel Voy. No. 5. Combined Transport* Place of Receipt 7. Port of Loading not a part of this Bill of Lading contract. The carrier has
Issued the number of Bills of Lading stated below, all of this tenor and date, One of the original Bills of Lading must be surrendered and endorsed or signed against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The Merchants agree to be bound by the terms and conditions of this Bill of Lading as if each had personally signed this Bill of Lading. SEE clause 4 on the back of this Bill of Lading (Terms continued on the back hereof, please read carefully). *Applicable Only When Document Used as a Combined Transport Bill of Lading. Gross Weight Kgs Measurement CMA CGM V.26GW 8. Port of Discharge SHANGHAI PORT 9. Combined Transport * Place of Delivery MONTREAL Marks & Nos. Container / Seal No. N/M No. of Description of Goods (If Dangerous Goods, See Containers Clause 20) or Packages 1521A Latex Full Coated Cotton Woven, Knit 88 CTNS Wrist Liner 2954C PVC Dipped Gloves, Interlock Liner, Rough Chip Finish, Gauntlet 1665.00KGS 10.80M3 2430.00KGS 13.4M3 Subject to Clause 7 Limitation 11. Freight & Charges Description of Contents for Shipper’s Use Only (Not part of This B/L Contract) 10. Total Number of containers and/or packages (in words) EIGHTEY EIGHTCARTONS ONLY.
Revenue Tons Rate Per Prepaid Collect Declared Value Charge 11
Ex. Rate: Prepaid at Payable at Place and date of issue Total Prepaid No. of Original B(s)/L SHANGHAI PORT NOV.25,2003 Signed for the Carrier, COSCO CONTAINER LINES LADEN ON BOARD THE VESSEL DATE NOV.25,2003 BY
THREE 发票
楚为（江苏）手套有限公司 CHUAWEI（JIANGSU）GLOVES CO.,LTD. 1810,Shanghai International Trade Center 2201 Yan An Road(W),SHANGHAI 200336 出口专用 东税外票准字（1998）099号 INVOICE 发票 致 TO： JAMES BROWN&SONS. #304-310 JaJa Street, Toronto,Canada TEL:(1)7709910,FAX:(1)7701100 销售号 Sales No. 发票号码 Invoice No. 日期 Date 合同号 Contract No. 起运港 port of departure 目的港 port of destination JS03225 JS03225 F01LCB05127 唛头及号数 Marks&Numbers 品名 Descriptions 数量，单位 Quantities SHANGHAI，CHINA MONTREAL 总价 Amount FOB SHANGHAI 单价 Unit Price N/M STYLE：1521A USD4.47 USD6.70 USD4470.00 USD8040.00 Latex Full Coated Cotton 1000 DOZ. Woven, Knit Wrist Liner STYLE：2954C PVC Dipped Gloves, InterlockLiner, Rough Chip Finish, Gauntlet 1200DOZ. Total: 2200DOZ USD12510.00 SAY TOTAL：U.S.DOLLARS TWELVE THOUSAND FIVE HUNDRED AND TEN ONLY.
12
装箱单 楚为（江苏）手套有限公司 CHUAWEI（JIANGSU）GLOVES CO.,LTD. 2810,Shanghai International Trade Center 2201 Yan An Road(W),SHANGHAI 200336 致 To: P A C K I N G L I S T 装 箱 单 发票号码 Invoice No. 日期 Date 合同号 Contract No. JS03225 NOV.25，2003 JAMES BROWN&SONS. #304-310 JaJa Street, Toronto,Canada TEL:(1)7709910,FAX:(1)7701100 唛头及编码 Marks 品名 Description F01LCB05127 数量（CTN） 毛重（KGS） 净重（KGS） 体积（CBM） N/M N/M STYLE：1521A Latex Full Coated Cotton Woven, Knit Wrist Liner STYLE：2954C PVC Dipped Gloves, InterlockLiner, Rough Chip Finish, Gauntlet TOTAL： 40 48 88 1665 2430 4095 1583 1827 3410 10.80 13.40 24.20 G.W. : 4095KGS N.W. :3410KGS
13
普惠制产地证
ORIGINAL
1. Goods consigned from (Exporter's business name, address, Reference No. country) CHUAWEI (JIANGSU) GLOVES CO.,LTD. 2810,Shanghai International Trade Center 2201 Yan An Road(W),SHANGHAI 200336 GENERALIZED SYSTEM OF PREFERENCES CERTIFICATE OF ORIGIN (Combined declaration and certificate) 2. Goods consigned to (Consignee's name, address, country) FORM A Issued in JAMES BROWN&SONS. #304-310 JaJa Street, Toronto, Canada THE (country) PEOPLE'S See Notes overleaf 3 Means of transport and route (as far as known) 4. For official use SHIPMENT FROM SHANGHAI TO MONTREAL BY VESSEL 5. Item num- Ber 1 6. Marks and numbers of Packages 7. Number and kind of packages; description of goods 8. Origin 9. Gross criterion weight (see Notes or other overleaf) Quantity 10. Number and date of Invoices N/M SALES CONDITIONS: FOB SHANGHAI/CHINA SALES CONTRACT NO. F01LCB05127 LATEX FULL COATED COTTON WOVEN, KNIT WRIST LINER. STYLE QTY/DOZS USD/DOZ 1521A 1000 4.47 PVC DIPPED GLOVES, INTERLOCK LINER, ROUGH CHIP FINISH, GAUNTLET STYLE QTY/DOZS USD/DOZ 2954C 1200 6.70 “P” 4095KGS JS03225 NOV.25，2003 11. Certification 12. Declaration by the exporter It is hereby certified, on the basis of control carried out, that the The undersigned hereby declares that the above details and declaration by the exporter is correct. statements are correct, that all the goods were produced in (country) CHINA and that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to CANADA SHANGHAI NOV.27, 2003 ---------------------------------------------------------------------------------------------------------- Place and date, signature and stamp of certifying authority ---------------------------------------------------------------------------------------------------------- Place and date, signature and stamp of authorized signatory
14
汇票 BILL OF EXCHANGE 凭 Drawn Under 不可撤销信用证 Irrevocable L/C No. 日期 Date 支 取 Payable With interest @ % 按 息 付款 MJS03/01/REV2 号码 No. 汇票金额 Exchange for 南京 Nanjing 见票 at Being unpaid) Pay to the order CHUAWEI (JIANGSU) GLOVES CO.,LTD. of 金额 the sum of 日 后 (本 汇 票 之 副 本 未 付) 付 交 sight of this FIRST of Exchange (Second of Exchange 此JAMES BROWN&SONS 致 To
15
11.审单210102
单据审核结果
根据信用证的要求，单据存在如下不符点： 1、 普惠制产地证明书上的总毛重填错，应为“1050KGS”。 2、 普惠制产地证第三栏运输方式与信用证不符，应为“BY AIR”。 3、 发票未注明“THE CARGO SHOULD BE KEPT- 18C DURING SHIPMENT”字样。 4、 发票上支付方式与信用证不符，应将“L/C AT SIGHT”改为“Irrevocable L/C 90 days date”。 5、 装箱单上商品数量单位错误，应将“BOTTLES”改为“KGS”。
（二） 实验总结
通过一个学期的国际结算学习，使我了解了国际结算的理论知识和实际操作过程。国际结算是对国际间债权债务进行了结和清算的一种经济行为。国际结算就是运用一定的金融工具（汇票、本票、支票等），采取一定的方式（汇付、托收、信用证等），通过一定的媒介机构（银行或其他金融机构等），进行国与国之间的货币收支行为，从而使国际间债权债务得以清偿。
通过这学期的实验上机，对信用证结算业务有了进一步的了解，对信用证填写完整性、准确性的审核，根据信用证的条件，对商业发票、汇票的正确缮制有了进一步的体会，并且掌握了保险单、海运提单、装箱单的业务处理流程；对一般原产地证和普惠制原产地证等业务处理流程也得到进一步了解。通过上机实验，我认识到了结算工作的复杂性，变化性，灵活性，困难性，也体会到了作为一名优秀的结算工作者应该具备的基本业务素质和心理素质。
这次模拟操作不但巩固了我们平时所学，也为我们日后的专业工作提供了非常实际的便利。作为一名大学生，应当具备较强的举一反三的能力，而在这些实习中，恰有不少单证的填写是相互联系、相互依靠的。因此，我们应当举一反三，
16
利用诸多单证格式和填写原理类似这一特点，将各类单证的填制和审核紧密联系到一起。这样做无疑可以大大提高我们的学习效率。也可以使我们的实际操作结果相互对应，利于即使查缺补漏，保证单证记录内容的准确有效。在L/C项下，必须严格注意各类单据记载内容的一致，以单单一致、单证一致来求得结汇工作的顺利进行。
在实验的过程中遇到了一些问题，首先的问题就是语言方面的障碍，由于题目所给都是英文形式，所以在制作票据之前把各个类目和内容阅读清楚和准确是至关重要的，限于自身的外语水平，在这个环节遇到了一点困难；其次还发现，由于对各项单证的基础知识掌握不牢固，各个类目的准确含义没有完全记住，所以这大大降低了实验的效率，遇到不懂的类目还要查阅课本。还有一个问题是细节方面的问题，就是如何把所给题目所给的信息提取出来，按要求准确地把对应的信息填在票据当中。
在进行实验的过程之中我充分体会到了英语的重要性，题目所给信息全是英文的，单证的全部内容以及填制也需要用英文来完成，在阅读相关内容的过程中，无疑我遇到了不小的阻力，这使我明白，我的外语水平还是远远不足以应付日后工作中的诸多困难，因此，我们在加强专业课程和专业技能学习的同时，还应该努力提高自己的英语水平。
国际结算是国际贸易必不可少的一项业务，而各种单证的制作在国际贸易中是常有的事情，所以掌握好单证的制作是非常重要的，虽然第一次上机模拟操作，没能完全学会如何制作，对整个实验过程有点不知所措，但是通过这学期的实验课，结合课本所学的理论知识，至少加深了对各种单证的认识，对其制作的过程和注意的问题也有了一个大概的了解，我想这会对以后更进一步的相关学习和实践带来很大的帮助，因此在学习这门课程中，在学习课本基础理论知识之余，适当地开设实验课，由我们学生自己上机操作模拟制作票据，对我们学习该门课程大有益处。
（三）心得体会
17
本学期的国际结算实验让我受益匪浅，将三年学习的理论知识运用到了实践中，进一步巩固了所学的知识，完善了知识体系。本学期的模拟实验提高了我的实际操作能力，为今后的工作打下了坚实的基础。以下是我本学期进行实验操作的心得体会：
一、在做国际结算时，英语水平很重要。
国际贸易中，交易双方处在不同的国家，沟通交流的语言基本都用国际通用的英语。本学期的模拟实验中，保险单、海运提单、商业发票、装箱单、一般原产地证、普惠制产地证、汇票、装船通知等单据填写和信用证审核都用到英语，这就对我们的英语水平，尤其是专业英语水平有了很高的要求。现有的专业英语水平还远远达不到要求。因此，在以后的学习中，还需要进一步提高专业英语的水平。
二、在做国际结算时，对各单证的熟悉程度直接影响交易的效率。
上机模拟时，初次接触软件，再加上之前学习的理论知识不够扎实，因此每填一个单证都参照国际结算、国际贸易实务和经贸函电三本教材，因此造成了时间上的浪费；有了老师给的模本后，再加上对个单证的填写日益熟练，操作起来更加顺手。因此单证熟练度是国际结算业务员必备的。
三、在做国际结算时，一定要保持清醒的头脑，要极其认真、细心，要有耐心。
信用证审核着实让人头疼，其他各种单证也需要核对无误，否则会影响其他单证的正确填写。因此必须要求业务员有清醒的头脑，填写及审核时认真细心，同时要有耐心，仔细核对。
四、我们要熟练掌握专业知识，提高综合素质和能力。
大三所学的国际贸易实务和经贸函电包括了国际结算所操作的各项内容，但是将理论运用于实践时，出现了各种问题。原因在于我们没有熟练掌握专业知识，只是做到了了解。在接下来的学习中，我们要进一步巩固专业知识，熟练掌握国际结算中的各种单证，学会解决国际结算中可能出现的各种问题。多操作，多实践，切实提高综合素质和能力。
18
因篇幅问题不能全部显示，请点此查看更多更全内容