前言
（第二版）
在当今的国际贸易实践中，从贸易磋商、合同的签订到最终货款结算的全过程，几乎离不开单证工作。在单证工作中，如稍有疏忽，会给对外贸易带来不应有的损失，甚至严重的后果。因此，这对我们高校经贸专业的教学提出了较高要求，特别是与单证工作密切相关的国际贸易单证实务操作的教学，提出了更加严格的要求。
随着我国对外贸易的发展，银行单证结算部、外贸公司、货代公司、航运公司以及物流公司需要大量具有单证操作能力的专业人员。为适应这一需求，我们于2005年编写了《国际贸易单证实务》，得到了业界同仁和兄弟院校的支持和帮助。该教材自出版以来，国际贸易和结算方面的国际惯例有了新的变化和发展，例如：国际商会最新修订的《跟单信用证统一惯例》第600号出版物（简称UCP 600），于2007年7月1日生效。另外，我国在出口退税方面政策的变化等。为了使本教材能够及时反映这方面的变化，我们决定对教材进行修订再版，以更好的质量和内容奉献给兄弟院校和广大支持我们的读者。
为了使教材的使用与配套教材《国际贸易单证实务学习指导书》相适应，便于使用该套教材的教师课堂讲授，本版的篇目章节安排基本与第一版保持一致，主要在以下几方面进行了修订：① 第二章交易磋商和合同的签订的第二节报价和成交核算，增加集装箱运费的核算等内容；② 由于从2007年7月1日开始采用国际商会制订的UCP600，第三章国际贸易结算方式、第四章信用证在国际贸易结算中的运用以及其他章节有关信用证采用UCP500的相关内容统一要根据最新惯例UCP600调整；③ 根据我国对出口退税方面的最新政策对第四章中有关出口退税和出口收汇核销等内容进行修订；④ 根据国际航运发展的形势，对第七章运输单据的内容进行调整，增加航空和集装箱运输单据填写的内容；⑤ 根据我国报检报关方面的最新内容修订第十章和第十一章相关内容。
修订后的教材主要体现了以下特色：① 突出理论性、应用性和实践性。注重理论与实践相结合，力求原理清晰、实务突出，有利于培育学生综合应用能力和实际操作能力。② 实务部分注重应用性和操作性，该部分的知识内容力求与外贸公司的实际业务紧密相连，强调案例分析和单证操作。③ 单证齐全，注重操作。单证来源于外贸公司、银行、货代公司和航运公司，密切贴近实际。书中有大量的操作题，对提高学生的动手操作能力有很大的帮助。④ 实用性强，与资格考试密切联系。书中有大量的练习题，习题均以目前我国经济类各种
资格考试的题型为基础，本书对学员参加全国国际商务单证资格考、国际货运代理从业人员资格考、报关员、报检员、助理国际商务师和外销员资格考均有很大的帮助。
本教材单证及案例素材的来源主要有：本人1995年到中国银行上海市浦东分行国际贸易结算部教学实践时索取的资料；外贸公司、货代公司和物流公司的朋友、同学以及毕业后从事相关工作的学生提供的单据。同时，在近十多年来，本人在外贸类公司进行企业内训和专业培训中收集的素材。在此要说明的是，该教材在采用这些原始资料和案例的过程中都作了一些修改，已不存在泄露商业秘密的问题，请对本教材的编写有过帮助的有关人士放心，在此一并向你们表示衷心的谢意。当然，这套教材的问世，我特别要感谢中国银行浦东分行的李加林主任和我校的邬适融教授当年给我提供的实习机会和多年来对我的关心和帮助，借此机会向您们表示最真诚的谢意。
本教材共13章，能做到理论和实践相结合，注重实际操作能力的培养。为了教学的方便，我们出版了与本书配套的指导教材《国际贸易单证实务学习指导书》，包含每章要点讲解、重要概念、帮助与提示、每章书后练习题的习题详解、每章同步练习以及综合练习供学生模拟练习之用。为了使教师高效、便捷的使用本教材，我们特别提供免费的电子课件（修订版）下载服务，读者可登陆清华大学出版社网站（）免费下载。
本教材由复旦大学管理学院企业管理系副主任博士生导师李元旭教授和上海应用技术学院国际经济与贸易系主任吴国新副教授编写。
由于时间仓促，加之编者水平与经验有限，本教材在内容、编排和格式等方面，难免有不妥之处，敬请同行和广大读者指正。
吴国新 李元旭
2007年12月18日于上海
PREFACE
（Second Edition）
Documents transactions is indispensable to current international trade in terms of trade negotiation, signature of contract and settlement of payment.Therefore, highly demanding standard of relevant teaching and learning in trade and economy, especially these closely related to documents transaction in international trade arises to meet with the fact that slight neglect in documents transaction tends to result in unwanted lo and even serious consequence.
With the development of foreign trade in China, a large number of personals specialized in documents practice are urgently needed by co-operations in the field of settlement department of bank, foreign trade, forwarders, shipping and logistics companies.In conformity to the demand, the authors compile the teaching material entitled Documents Practice in International Trade, which has won support from concerning universities and colleagues.However, there sees consecutive developments in international practice on international trade and settlement.For instance, the latest revised 600th publication (UCP600, for short) in L/C standardized practice by international chamber of commerce which took effect in July 1st 2007 as well as changes of drawbacks in China, brings forth the need to revise the teaching materials in a bid to reflect the changes and present readers and universities better teaching materials.
For the sake of compatibility of the Guide Book for Document Practice in International Trade and instruction, the content in respective chapters and sections keeps conformity with the first version except the following revisions: 1.Section two in price quoting and cost accounting in chapter two trade negotiation and signature of contract is supplemented with container-freight accounting and the like.2.Due to the adoption of UCP600 formulated by international chamber of commerce, ways of international trade settlement in chapter 3, the application of L/C in international trade settlement and materials concerning L/C from the angle of UCP500 should be revised to be in line with UCP600: the latest practice.3.Some materials about export drawback and are to be modified to conform to the latest policy on export drawback and cancel after verification of export.4.As far as chapter 7 is concerned, materials about shipping documents, new materials on how to fill in shipping document of aviation and containers are added to keep up with international shipping development.
5.Chapter 10 and 11 are revised in accordance with the latest development of customs declaration.
The features in the revised version are as follows: 1.Stre is laid on both theory and practice with focus on the combination of practice and theory, favorable to the cultivation of operating skills.2.To highlight case studies and document transaction, applicability is focused on in the practice section in a bid to relate the content to busine in foreign trade companies.3.Complete documents are from foreign trade companies, banks, forwarders and shipping companies with a number of exercises
aiming at the cultivation of students’ practical skills.4.The materials are closely related to a variety of qualification tests in economics.Many exercises are devised with reference to a wide range of qualification tests, which is helpful for the students to pa the qualification tests.
The documents in the teaching material stem from the following major parts: the documents collected when I conducted my training practice in the settlement department of international trade in Shanghai Pudong division of Bank of China and in some foreign trade companies in 1995.In addition, documents are offered by some of my friends and schoolmates in companies in the field of foreign trade, Forwarders and Logistics Companies along with some of my students engaged in such relevant work.Meanwhile, in recent years’ training of personals in the specific field of international marketing, declaration of customs and Logistics, I have accumulated relevant practiced knowledge.However what should be made clear is that those who have given me original documents can feel aured although this book is written on the basis of such documents , we, made some alternations on the original documents to safeguard against lacking commercial secrets.Hereby I feel sincerely obliged to all that give me an aid in the publication of the volume, especially Li Jialin dean of Pudong division of Bank of China and Profeor Wu Shirong in Shanghai Institute of Technology for their care, help and provision of practice opportunities.
This book is made up of thirteen chapters, puts theory into practice in a bid to cultivate the students’ practical skills .In order to help teacher use the textbooks more efficiently, we now have a book—Guidance to Documents Practice in International Trade and a correlative teaching software devoted to this book which readers can download freely at .This textbook is written by Profeor Li Yuanxu ( the supervisor of doctor and deputy dean in busine administration department of administration institute in Fudan University ) and Wu Guoxin, aociate profeor ( the dean in Department of International Economics & Trade in Shanghai Institute of Technology).
Slips might occur in terms of content, patterning, etc.Any correction and Guidance is appreciable.
WU GUOXINLI YUANXU
IN SHANGHAI
Dec.18th,2007
