2012年商務(wù)師考試國際貿(mào)易理論與實(shí)務(wù)大綱10
來源：中大網(wǎng)校發(fā)布時(shí)間：2012-10-22 11:50:39
查看2012年商務(wù)師考試國際貿(mào)易理論與實(shí)務(wù)大綱匯總
出口合同的履行
「目的與要求」通過對(duì)出口合同履行全過程的學(xué)習(xí)，應(yīng)該達(dá)到如下學(xué)習(xí)目標(biāo)。1.掌握出口合同的基本履行程序，協(xié)調(diào)好各個(gè)環(huán)節(jié)所涉及的相關(guān)部門的業(yè)務(wù)工作；2.通曉全部出口業(yè)務(wù)單證的處理技術(shù)；3.熟悉外匯核銷和出口退稅工作；4.能夠掌握分寸，做好業(yè)務(wù)善后處理，應(yīng)對(duì)結(jié)匯風(fēng)險(xiǎn)。
「重點(diǎn)難點(diǎn)」出口合同履行全過程，全部出口業(yè)務(wù)單證的處理技術(shù)。
本章導(dǎo)讀
一、案例
二、本章主要內(nèi)容
準(zhǔn)備貨物
一、出口備貨
二、備貨注意事項(xiàng)
三、出口報(bào)驗(yàn)
落實(shí)信用證
一、催證
二、審證
三、改證
組織裝運(yùn)
一、租船訂艙
二、出口報(bào)關(guān)
三、出口投保
四、裝船
制單結(jié)匯
一、出口結(jié)匯辦法
二、對(duì)結(jié)匯單據(jù)的要求
三、對(duì)結(jié)匯單據(jù)不符點(diǎn)的處理辦法
四、主要結(jié)匯單據(jù)及其繕制要求
出口收匯核銷和出口退稅
一。出口收匯核銷
二。出口退稅
出口業(yè)務(wù)善后處理
一、業(yè)務(wù)善后函
二、違約的處理
本章小結(jié)：
一、解釋名詞
托運(yùn)單、議付、裝貨單、收妥結(jié)匯、收貨單、原產(chǎn)地證、海關(guān)發(fā)票、出口收匯核銷
二、英文詞語翻譯
1.Commercial invoice、2.Packing list 、3.Certificate of origin 、4.GSP certificate of origin Form A 、5.Full set or complete set of B/L 、6.Draft、7.Export lisence、8.Amendment to the L/C、9.Shipping order、10.Full container load
三、解釋下列信用證條款
1.We hereby issue in your favour this irrevocable documentary credit which is available by payment against presentation of the following documents.
2.We hereby add confirmation to this credit and we undertake that documents presented for payment in conformity with terms of this credit will be duly honoured on presentation.
3.Negotiation under this credit to advising bank.
4.This credit available with any bank by negotiation of beneficiary‘s drafts at 60 days after sight drawn on us.
5.Available by your draft at 30 days sight drawn on issuing bank， discount charges and acceptance commission are for beneficiary‘s account.
6.Usance draft to be negotiated sight basis， interest is for buyer‘s account.
7.Beneficiary‘s drafts to be made out for 95% of invoice value， being the amount after deduction of 5% commission payable to credit applicant.
8.Documents to be presented within 15 days after the date of issuance of the shipping documents but within the validity of the credit.
