实验课,托收业务流程

业务背景简介：

托收委托人（出口商）：SHANGHAI FLOREN CO.,LTD.NO.88,RENMIN STREET,SHANGHAI CHINA 上海福乐润有限公司 上海人民大街63号 以下简称A公司 付款人（进口商）：ABA CONSTRUCTION NEW MATERIALS CO.,LTD.P.O.BOX12345,NEW YORK,USA. ABA建筑新材料有限公司

P.O.BOX12345，NEW YORK,USA. 以下简称B公司

托收银行：BANK OF COMMUNICATIONS SHANGHAI BRANCH SWIFT：COMMCNSH (交通银行上海分行)

以下简称A银行

代收银行：CITIBANK NA,NEW YORK BRANCH SWIFT：CITIUS33（花旗银行纽约分行） 以下简称B银行

业务介绍：2011年5月5日A公司与B公司签订进出口贸易合同，合同号码为ABA110505，

B公司从A公司进口杨木胶合板，规格数量价格如下：A.2.5毫米4英尺X8英尺，150立方米，320.00美元/立方米；B.3.6毫米4英尺X8英尺，250立方米，295.00美元/立方米，总金额为121750.00美元，FOB上海,最迟装船期为2011年5月15日，装货港口为中国任一港口，卸货港为纽约（NEW YORK,USA.），不允许分批装运，允许转运；即期付款交单。2011年5月15日，A公司向其开户行A提交出口托收申请书，A银行于当日出具交单确认书并对外寄单代收行B。B银行于2011年5月25日收到单据并于当日提示B公司所到单据，B公司于2011年5月27日付款赎单,B银行与当日对外付款.A银行于2011年5月29日收到款项，次日入A公司账户，交易完成。

1. A公司向A银行提交出口托收申请书如下：

托收申请书

致:交通银行上海分行 日期：20110515 敬启者:

兹附下列单据敬请贵银行与通汇银行按下列项目予以托收。

金额:USD121750.00 Tenor:AT SIGHT 受票人: ABA CONSTRUCTION NEW MATERIALS CO.,LTD. 地址: P.O.BOX12345，NEW YORK,USA. 装船:20110510

由 上海 至 纽约 载船名称：EAST DRAGON 应附单据 提单 发票 保险单 装箱单 海关发票 产地证 3 3 3 提 示

受票人付款交单

未获承兑或付款，免作拒付证书，采用电挂/航空方式通知 所须银行费用由托收受票人承担 通汇银行所需费用由托收受票人承担

特 别 指 示

在适用条款前方格处作“X”标记 请购买托收汇票并将此托收款额记入申请人账户： X 请转递托收汇票并将托收款额记入申请人账户： 本申请人向银行偿付由受票人应付而未付的全部银行费用。

兹同意并授权慎重选择其代收银行，依上述所列事项予以托收，请贵行对代收银行及其分理行的任何疏忽行为、不履行责任、延迟、无力偿还债务或倒闭等，不承担责任。

本申请书依统一规则（1996年版）国际商会书目第522号开立）(URC522)

SHANGHAI FLOREN CO.,LTD. 上海福乐润有限公司

张三

(授权签章)

2. 交通银行上海分行向A公司出具出口托收交单确认书

出口托收交单确认书

CONFIRMATION OF PRESENTATION OF DOCUMENTS UNDER COLLECTION.

致: 交通银行上海分行 日期: 20110515 我行对下列托收予以确认:

受票人付款交单

未获承兑或付款，免作拒付证书，采用电挂/航空方式通知 所须银行费用由托收受票人承担 通汇银行所需费用由托收受票人承担

本申请书依统一规则（1996年版）国际商会书目第522号开立）(URC522)

所附单据 提单 发票 保险单 装箱单 海关发票 产地证 3 3 3 我行同意按照规定指示对上述单据与通汇银行办理托收。

BANK OF COMMUNICATIONS SHANGHAI BRANCH

交通银行上海分行

李 四

授权人签字

3.1)交通银行上海分行对外寄出托收单据

出口跟单托收对外寄单面函 COLLTCTION INSTRUCTION

BANK NAME: DATE:20110515 ADDRESS:XIANXIA ROAD 123，SHANGHAI WHEN CORRESPONDING

TELEX;12345678 PLEASE QUOTE OUR REF.NO OCJ4201100200 FAX:87654321

SWIFT:COMMCNSH Dear Sirs: MAIL TO: (COLLECTING BANK) We enclose the following draft(s)/documents as CITIUS33 Specified hereunder which please collect in CITIBANK NA,NEW YORK Accordance with the instructions indicated herein. BRANCH.

DRAWER: DRAWEE: SHANGHAI FLOREN CO.,LTD. NO.88，RENMIN STREET,SHANGHAI CHINA ABA CONSTRUCTION NEW MATERIALS CO.,LTD. P.O.BOX12345，NEW YORK,USA. Deliver documents against PAYMENT Drawer’s Ref.No. DOCUMENTS:

DRAFT COMM. CUST/ INV. CONSUL INV. PACK GSP WT LIST A QUAL INSP WT CERT CERT INS. BILL AWB BENE TLX CERT FAX COPY FORM QUAN ANALY POLICY LADING C/R Due date/Tenor AT SIGHT AMOUNT:USD121750 2 3 3 3

Special instructions (See box marked X)

(X)Please acknowledge receipt of this collection order. (X)All your charges are to be borne by the drawees.

()In case of a time bill,please advise us of acceptance giving maturity date. (X)In case of dishonour,please do not protest but advise us of non-payment/non-

Acceptance by SWIFT/Tested TLX.Giving reasons. □ Other instructions: Disposal of proceeds upon collection:PLEASE CREDIT THE A/C 1234567890 WITH OUR H.O.

REMARKS: NON.

Unless otherwise specified this Collection is subject to Uniform Rules for Collections(ICC Brochure.522)

YOURS FAITHFULLY FOR BANK NAME

BANK OF COMMUNICATIONS SHANGHAI BRANCH WANGLI

Authorized Signature(s)

2)所附单据如下：

BILL OF EXCHANGE

DRAFT NO. 12345 PLACE AND DATE:MAY 15,2011 SHANGHAI CHINA DRAWN UNDER COLLECTION NO. OCJ4201100200 EXCHANGE FOR $121750.00

AT ************ SIGHT OF THIS FIRST OF EXCHANGE(SECOND OF EXCHANGE BEING UNPAID)PAY TO ORDER OF

BANK OF COMMUNICATIONS SHANGHAI BRANCH

THE SUM OF U.S. DOLLAR ONE HUNDRED AND TWENTY ONE THOUSAND SEVEN HUNDRED AND FIFTY ONLY. VALUE RECEIVED TO ABA CONSTRUCTION NEW MATERIALS CO.,LTD. P.O.BOX12345，NEW YORK,USA

AUTHORIZED SIGNATURE 王五 SHANGHAI FLOREN CO.,LTD..

BILL OF EXCHANGE

DRAFT NO. 12345 PLACE AND DATE:MAY 15,2011 SHANGHAI CHINA DRAWN UNDER COLLECTION NO. OCJ4201100200 EXCHANGE FOR $121750.00

AT ************ SIGHT OF THIS SECOND OF EXCHANGE(FIRST OF EXCHANGE BEING UNPAID)PAY TO ORDER OF

BANK OF COMMUNICATIONS SHANGHAI BRANCH

THE SUM OF U.S. DOLLAR ONE HUNDRED AND TWENTY ONE THOUSAND SEVEN HUNDRED AND FIFTY ONLY. VALUE RECEIVED TO ABA CONSTRUCTION NEW MATERIALS CO.,LTD. P.O.BOX12345，NEW YORK,USA

AUTHORIZED SIGNATURE 王五 SHANGHAI FLOREN CO.,LTD..

SHANGHAI FLOREN CO.,LTD.

NO.88，RENMIN STREET,SHANGHAI CHINA

INVOICE

TO: ABA CONSTRUCTION NEW MATERIALS CO.,LTD. P.O.BOX12345，NEW YORK,USA

Invoice date:20110515 Invoice no.: INV.1100200

Contract no.: ABA110505

Shipping From:SHANGHAI Time of shipment:MAY 10,2011

To: NEW YORK.USA

SHIPPING MARK NON. 400 CBM OF PLYWOOD AT THE FOLLOWING SPECIFICATIONS,QUANTITIES AND 25 PRICES:A)2.5MM 4FTX8FT UP TO 150CBM AT USD320.00 PER CBM B) 3.6MM 4FTX8FT UP TO 250CBM AT USD295.00 PER CBM MT A)2.5MM 4FTX8FT UP TO 150CBM AT USD121750.00 USD320.00 PER CBM B) 3.6MM 4FTX8FT UP TO 250CBM AT USD295.00 PER CBM DESCP.&SPEC. NET WIGHT UNIT PRICE AMOUNT FOB SHANGHAI TOTAL 25MT USD121750.00 GOODS ARE AS PER SALE CONTRACT NO.: ABA110505 PLACE OF ORIGIN:CHINA 王五

SHANGHAI FLOREN CO.,LTD

PACKING LIST

TO: ABA CONSTRUCTION NEW MATERIALS CO.,LTD. P.O.BOX12345，NEW YORK,USA

Invoice date:20110515 Invoice no.: INV.1100200

Contract no.: ABA110505

Shipping From:SHANGHAI Time of shipment:MAY 10,2011

To: NEW YORK.USA SHIPPING MARK DESCP.&SPEC. NON. 400 CBM OF PLYWOOD AT THE FOLLOWING SPECIFICATIONS,QUANTITIES AND PRICES:A)2.5MM 4FTX8FT UP TO 150CBM AT USD320.00 PER CBM B) 3.6MM 4FTX8FT UP TO 250CBM AT USD295.00 PER CBM PACKAGE 5MT/CASE 5CASES GROSS NET WEIGHT WEIGHT 26MT 25MT FOB SHANGHAI TOTAL 5CASES 26MT 25MT PACKING: 24PIECE PACKED IN INDIVIDUAL SET,TEN SETS TO BE PUT IN ONE CARTON . GOODS ARE AS PER SALE CONTRACT NO.: ABA110505 PLACE OF ORIGIN:CHINA 王五

SHANGHAI FLOREN CO.,LTD.

海运提单

SHANGHAI FLOREN CO.,LTD. NO.88，RENMIN STREET,SHANGHAI CHINA Consignee TO ORDER Notify Party ABA CONSTRUCTION NEW MATERIALS CO.,LTD. P.O.BOX12345，NEW YORK,USA Pre-Carriage by Port of Loading：SHANGHAI Vessel: EAST DRAGON NOS&MARKS Description of Goods Place of Receipt B/L NO.:BL110012345 中远航运股份有限公司 COSCO SHIPPING CO.,LTD. FAX:86-20-87673787 COSCA CN As Carrier BILL OF LADING ORIGINAL Port of Discharge NEW YORK,USA Final Destination Gross weight/Measurement SAID TO CONTAIN GROSS WEIGHT NON 26MT PLYWOOD 5(FIVE CASES) NET WEIGHT 25MT SHIPPER’S LOAD AND SEAL FREIGHT COLLECT FOB SHANGHAI SHIPPED NON BOARD DATE:MAY 10,2011 TOTAL: FIVE CASEA ONLY Freight and Charges ALLIED MARITIME SERVICES HOUSE NO.727,ROAD 14, NEW YORK,USA PHONE:880-31-7209109/723624 FAX:711451 NUMBER OF ORIGINAL B/L(S):THREE Received at the port of loading in apparent goods Order and condition for carriage to the port of Discharge or so near thereto as they may safely Get to discharge the goods specified above.Weight, measure,quality,quantity,conditions,contents and value unknown.In witness whereof the master or agent of the said vessel has signed the number of Bill of Lading indicated below all of this tenor And date,any one of which being accomplished the Others shall be void.In witness whereof,the carrier by iths agents has signed original Bills of Lading all of this tenor and date,one of which being accomplished the others to stand void.Place and date of issue:SHANGHAI 10 MAY 2011 SIGNED FOR AND ON BEHALF OF: 中国上海外轮代理公司 CHINA OCEAN SHIPPING AGENCY SHANGHAI 李 明 AS AGENTS

4.代收行B向B公司通知进口来单通知

进口代收来单通知书

NOTIFICATION OF PRESENTATION OF DOCUMENTS UNDER COLLECTION

DATE:MAY 25,2011 TO:

ABA CONSTRUCTION NEW MATERIALS CO.,LTD. P.O.BOX12345，NEW YORK,USA

WE HAVE RECEIVE A SET OF DOCUMENTS UNDER COLLECTION WITH THE REMITTING BANK NO.OCJ4201100100，PLEASE MAKE CHECKING AND CONFIRM WHETHER ACCEPTED OR NOT.

REMITTING BANK NO.:OCJ4201100200

OUR REF.NO.:ICJ4201100200 CONTRACT NO.: ABA110505 PAYMENT METHOD:D/P DRAFT AMOUNT:USD121750.00 MAIL NUM.:IN ONE LOT TENOR:AT SIGHT CONSIGNOR:

SHANGHAI FLOREN CO.,LTD.

NO.88，RENMIN STREET,SHANGHAI CHINA

DOCUMENTS DRAFT COMM. CUST/ INV. CONSUL INV. PACK GSP WT LIST A QUAL INSP WT CERT CERT INS. BILL AWB BENE TLX CERT FAX COPY FORM QUAN ANALY POLICY LADING C/R 2 3 3 3 Please mark“X”in the space where it is applicable. X X X Please inform us the reasons within three days if you do not acceted the bill with documents. Please make the proceeds within three days if you agree to make payment/acceptance. We will return the bill with documents if you can not make payment/acceptance in three months.

CITIBANK BRANCHNA,NEW YORK .

MAKER:SMITH

5.B公司签署进口代收来单确认书

CONFIRMATION OF PRESENTATION OF DOCUMENTS UNDER COLLECTION

TO:CITIBANK NA, NEW YORK BR. DATE: MAY 25,2011

WE HAVE CHECKED THE DOCUMENTS UNDER THE COLLECTION:

REMITTING BANK NO.:OCJ4201100200

OUR REF.NO.:ICJ4201100200 CONTRACT NO.: ABA110505 PAYMENT METHOD:D/P DRAFT AMOUNT:USD121750.00 MAIL NUM.:IN ONE LOT TENOR:AT SIGHT CONSIGNOR:

SHANGHAI FLOREN CO.,LTD.

NO.88，RENMIN STREET,SHANGHAI CHINA

DOCUMENTS DRAFT COMM. CUST/ INV. CONSUL INV. PACK GSP WT LIST A QUAL INSP WT CERT CERT INS. BILL AWB BENE TLX CERT FAX COPY FORM QUAN ANALY POLICY LADING C/R 2 3 3 3 WE AGREE TO ACCEPT THE DOCUMENTS,PLEASE DEBIT OUR A/C 1234567890000 FOR USD121750.00 TO MAKE THE PAYMENT.

ABA CONSTRUCTION NEW MATERIALS CO.,LTD.

JOHN

6.B银行交单B公司

CONFIRMATION OF RELEASE DOCUMENTS UNDER COLLECTION

DATE:MAY 27,2011

TO:

ABA CONSTRUCTION NEW MATERIALS CO.,LTD. P.O.BOX12345，NEW YORK,USA

WE RELEASE THE DOCUMENTS UNDER COLLECTION WITH THE REMITTING BANK NO.OCJ4201100100，PLEASE CONFIRM WHETHER ACCEPTED OR NOT.

REMITTING BANK NO.:OCJ4201100200

OUR REF.NO.:ICJ4201100200 CONTRACT NO.: ABA110505 PAYMENT METHOD:D/P DRAFT AMOUNT:USD121750.00 MAIL NUM.:IN ONE LOT TENOR:AT SIGHT CONSIGNOR:

SHANGHAI FLOREN CO.,LTD.

NO.88，RENMIN STREET,SHANGHAI CHINA

DOCUMENTS DRAFT COMM. CUST/ INV. CONSUL INV. PACK GSP WT LIST A QUAL INSP WT CERT CERT INS. BILL AWB BENE TLX CERT FAX COPY FORM QUAN ANALY POLICY LADING C/R 2 3 3 3 Please mark“X”in the space where it is applicable. X X X you accepted the bill with documents. you agree to make payment you authorize us to debit your a/c the amount USD55503 to make the payment.

CITIBANK NA,AMSTERDAM BR. KPSON INTERNATIONAL

MAKER:SMITH JOHN

7.B银行对外付款 FROM:CITINL2AXXX TO:COMMCNSHXXX MT202:

20：ICJ4201100200 21：OCJ4201100200

32B:110827USD121700.00 53A:CITIUS33XXX 57A:COMMUS33XXX 58A:COMMCNSHXXX

8.A银行收到款项入A公司账户 收结汇步骤：

（1） 结汇人员收到国外行的付款报文，经核对印、押相符后，调出银行原寄单留底卷并

通知受益人提交涉外收入申报单，收到涉外收入申报单后核对号码、币种和金额，确认无误后，进行相关的账务处理和申报

（2） 善制有关会计传票 （3） 复核

（4） 复核无误后签章，同时将传票交有关人员记账。 （5） 根据当地外汇局要求办理涉外收入统计与申报。