環(huán)宇貿(mào)易模擬實訓題目冊答案2分析.doc

實訓一：外貿(mào)建交函請你以李駿煒身份撰寫與荷蘭客戶建立業(yè)務關系的傳真函，并于1998年3月6日發(fā)出。UNIVERSAL TRADING CO. , LTD.Rm 1201-1216 Maying Plaza, 131 Donsfans Road, Shangha, ChnaZip: 200120 Tel:58818766 Fax:-mail: youngwww. universal. com. cnTO : TIVOLI PRODUCTS PLC (FAX : 31 74123737)FM : UNIVERSAL TRADING CO., LTD (FAX : 21 58818840 )DT : Dear Mr. Trooborg,We known your name and address from the website of and note with pleasure the items of your demand just fall within the scope of our business line. First of all, we avail ourselves of this opportunity to introduce our company in order to be acquainted with you. Our firm is an Chinese exporter of various Canned Foodstuffs. We highly hope to establish business relations with your esteemed company on the basis of mutual benefit in an earlier date. we are sending a catalogue and a pricelist under separate cover for your reference. We will submit our best price to you upon receipt of your concrete inquiryIf you have any questions, you can call us Tel:58818766 Fax:or send an email youngwww. universal. com. cnWe are looking forward to your prompt reply.Yours truly,Universal Trading Co., LtdLi Junwei (Mr.)Toy Department實訓二：報價核算格式參見題目KB0677成本含稅成本：86元/套退稅收入： 86/(1+17%)*8%=5.8803元/套實際成本：86-5.8803=80.1197/套費用國內(nèi)費用：（860+150+600+80+1000+800）/1080=3.2315元/套出口運費：2070*8.25/1080=15.8125元/套客戶傭金：CIF報價*3%保險費：CIF報價*110%*0.85%利潤報價*8%報價 成本+費用+利潤=80.1197+3.2315+15.8125+報價*3%+報價*110%*0.85%+報價*8% CIFC3=99.1637/(1-3%-110%*0.85%-8%)/8.25=13.65美元/套單件包裝體積：0.48*0.64*0.6=0.1843立方米20英尺集裝箱包裝件數(shù)：25 /0.1846=135紙箱報價數(shù)量：135*8=1080套KB5411成本含稅成本：52元/只退稅收入： 52/(1+17%)*8%=3.5556元/只實際成本：52-3.5556=48.4444/只費用國內(nèi)費用：（860+150+600+80+1000+800）/1944=1.7953元/只出口運費：2070*8.25/1944=8.7847元/只客戶傭金：CIF報價*3%保險費：CIF報價*110%*0.85%利潤報價*8%報價 成本+費用+利潤=48.4444+1.7953+8.7847+報價*3%+報價*110%*0.85%+報價*8% CIFC3=59.0244/(1-3%-110%*0.85%-8%)/8.25=8.12美元/只單件包裝體積：0.8*0.48*0.4=0.1536立方米20英尺集裝箱包裝件數(shù)：25 /0.1536=162紙箱報價數(shù)量：162*12=1944只KB0278成本含稅成本：88元/套退稅收入： 88/(1+17%)*8%=6.0171元/套實際成本：86-6.0171=81.9829/套費用國內(nèi)費用：（860+150+600+80+1000+800）/852=4.0962元/套出口運費：2070*8.25/852=20.0440元/套客戶傭金：CIF報價*3%保險費：CIF報價*110%*0.85%利潤報價*8%報價 成本+費用+利潤=81.9829+4.0962+20.0440+報價*3%+報價*110%*0.85%+報價*8% CIFC3=120.4987/8.25=14.61美元/套單件包裝體積：0.8*0.48*0.4=0.1536立方米20英尺集裝箱包裝件數(shù)：25 /0.1536=162紙箱報價數(shù)量：162*12=1944只KB7900成本含稅成本：68元/只退稅收入： 68/(1+17%)*8%=4.6496元/只實際成本：68-4.6496=63.3504/只費用國內(nèi)費用：（860+150+600+80+1000+800）/2416=1.4445元/只出口運費：2070*8.25/2416=7.0685元/只客戶傭金：CIF報價*3%保險費：CIF報價*110%*0.85%利潤報價*8%報價 成本+費用+利潤=63.3504+1.4445+7.0685+報價*3%+報價*110%*0.85%+報價*8% CIFC3=(71.8634/0.8807)/8.25=9.89美元/只單件包裝體積：0.6*0.26*0.53=0.0827立方米20英尺集裝箱包裝件數(shù)：25 /0.0827=302紙箱報價數(shù)量：302*8=2146只KD2346成本含稅成本：42元/只退稅收入： 42/(1+17%)*8%=2.8718元/只實際成本：42-2.8718=39.1282/只費用國內(nèi)費用：（860+150+600+80+1000+800）/1800=1.9389元/只出口運費：2070*8.25/1944=9.4875元/只客戶傭金：CIF報價*3%保險費：CIF報價*110%*0.85%利潤報價*8%報價 成本+費用+利潤=39.1282+1.9389+9.4875+報價*3%+報價*110%*0.85%+報價*8% CIFC3=(50.5546/0.8807)/8.25=6.96美元/只單件包裝體積： 0.111立方米20英尺集裝箱包裝件數(shù)：25 /0.111=225紙箱報價數(shù)量：225*8=1800只KP2273成本含稅成本：36元/只退稅收入： 36/(1+17%)*8%=2.4615元/只實際成本：36-2.4615=33.5385元/只費用國內(nèi)費用：（860+150+600+80+1000+800）/8280=0.4215元/只出口運費：2070*8.25/8280=2.0625元/只客戶傭金：CIF報價*3%保險費：CIF報價*110%*0.85%利潤報價*8%報價 成本+費用+利潤=33.5385+0.4215+92.0625+報價*3%+報價*110%*0.85%+報價*8% CIFC3=40.9021/8.25=4.96美元/只單件包裝體積： 1*0.72*0.25=0.18立方米20英尺集裝箱包裝件數(shù)：25 /0.18=138紙箱報價數(shù)量：138*60=8280只KC2048成本含稅成本：47.5元/只退稅收入： 47.5/(1+17%)*8%=3.2479元/只實際成本：47.5-3.2479=44.2521元/只費用國內(nèi)費用：（860+150+600+80+1000+800）/3150=1.1079元/只出口運費：2070*8.25/3150=5.4214元/只客戶傭金：CIF報價*3%保險費：CIF報價*110%*0.85%利潤報價*8%報價 成本+費用+利潤=44.2521+1.1079+5.4214+報價*3%+報價*110%*0.85%+報價*8% CIFC3=57.6603/8.25=6.99美元/只單件包裝體積： 0.7*0.65*0.52=0.2366立方米20英尺集裝箱包裝件數(shù)：25 /0.2366=105紙箱報價數(shù)量：105*30=3150只實訓三：編制合同UNIVERSAL TRADING CO. , LTD,Rm 1201-1216 Mayling Plaza, 131 Dongfang, Shanghai, China Zip: 2001120 Tel58818766 Fax 貨 合 同SALES CONTRACT1.賣方：環(huán)宇貿(mào)易有限公司 合同編號：NO.98-CS004 The saller: UNIVERSAL TRADTNG CO., LTD.2.地址：中國上海浦東東方路131號美陵廣場1201-1216室ADDRESS: Rm 1201-1216 Maying Plaza, 131 Donsfans Road, Shangha, Chna TEL:588188766 FAX:-MALL: youngwww. Universal. Com. Cn 3.買方：TIVOLI PRODUCTS PLC 4.地址： Berstofsgade 48, Rotterdam, The NetherlandsADDRESS: Berstofsgade 48, Rotterdam, The Netherlands TEL: 31 74123737 FAX: 31 74123737E-MALL: .ntl 買賣雙方同意按下列條件購進、售出下列商品：THE SELLERS AGREE TO SELL AND THE BUYERS AGREE TO BUY THE UNDERMANTIONED GOODS ACCORDING TO THE TERMS AND CONDITIONS AS STIPULATED BELOW商品名稱及規(guī)格NAME OF COMMODITY & SPECIFICATION數(shù)量QUANTITY單價UNIT PRICE總值TOTAL VALUENew Design Brown BearKB06771080 setsUSD 13.3591061.9Toy Bear in Sweater KB79001208 pcsUSD 9.30Charming Pig KP22734140 pcsUSD 4.70Long Hair Cat KC20483150 pcs USD 6.65Plush Twin Bear KB02781880 setsUSD 13.305.包裝：PACKING: New Design Brown Bear KB06778 sets/ctnToy Bear in Sweater 8 pcs/ctnCharming Pig 60 pcs/ctnLong Hair Cat 30 pcs/ctnPlush Twin Bear 4 sets/ctn6.嘜頭：SHIPPING MARKS: 發(fā)貨人 收貨人 地址7.裝船港口： PORT OF SHIPMENT: Shanghai8.目的港口：PORT OF DESTIMATION: AMSTERDAM9.裝船期限： TIME OF SHIPMENT: before 31st of May10.付款條件：L/C買方應通過買賣雙方都接受的銀行向賣方開出以賣方為受益人的不可撤消，可轉讓的即期付款信用證并允許分裝、轉船。信用證必須在裝船前30天開到賣方，信用證有效期限延至裝運日期后21天在中國到期。TERMS OF PAYMENI: The Buyers shall open with A bank to be accepted by both the Buyers and Sellers an irrevocable transferable letter of credit, allowing partial shipment, transshipment in favor of the Seller and addressed to Sellers payable at sight against first presentation of the shipping document to Opening Bank. The covering letter of credit must reach the Sellers 30 days.11.保險：由買方/賣方按發(fā)票金額加成10%投保一切險及戰(zhàn)爭險。如果買方要求加投上述保險或保險金額超出上述金額，必須提前征得賣方的同意；超出保險費由買方承擔。INSURANCE: To be covered by the Buyers/Sellers for the full invoice valve plus 10% against all risks and war risks. if the Buyers desire to cover for any other extra risks besides aforementioned of amount exceeding the aforementioned limited, the Sellers approval must be obtained beforehand and all the additional premiums thus incurred shall be for the Buyers account.12.檢驗：由中國商檢局山具的品質(zhì)/重量證明書將作為裝運品質(zhì)數(shù)量證明。INSPECTION: The inspection Certificate of Quality/Weight issued by CCIB shall be taken as basis for the shipping quality/Weight.13不可抗力：因人力不可抗拒事故，使賣方不能在合同規(guī)定期限內(nèi)交貨或不能交貨，賣方不負責任，但是賣方必須立即以電報通知買方。如果買方提出要求，賣方應以掛號函向買方提供由中國國際貿(mào)易促進會或有關機構出具的證明，證明事故的存在。FURCEE MAJEURE: The Sellers shall not be held responsible if they, owing to Force Majeure causes. fail to make delivery within the time stipulated in the contract or cant deliver the goods. However, in such a case the sellers shall inform the Buyers immediately by cable. The Sellers shall send to the Buyers by registered letter at the quest of the Buyers a certificate attesting the existence of such a cause or causes issued by China Council for the Promotion of International Trade or by a competent Authority.14異議索賠：品質(zhì)異議須于貨到目的口岸之日起30天內(nèi)提出，數(shù)量異議須于貨到目的口岸之日起15天內(nèi)提出，買方需同時提供雙方同意的公證行的檢驗證明。賣方“將根據(jù)具體情況解決異議。由自然原因或船方、保險商責任造成的損失，將不予考慮任何索賠，信用證未在合同指定日期內(nèi)到達賣方，或FOB條款下、買方未按時派船到指定港口，或信用證與合同條款不符，買方未在接到賣方通知所規(guī)定的期限內(nèi)電改有關條款時，賣方有權撤消合同或延遲交貨，并有權提出索賠。DISCREPANCY AND CLAIM: In case discrepancy on quality of the goods is found by the Buyers after arrival of the goods at port of destination, claim may be lodged within 30 days after arrival of the goods at port of destination, while for quantity discrepancy, claim may be lodged within 15 days after arrival of the goods at port of destination, being supported by Inspection Certificate issued by a reputable public surveyor agreed upon by both party. The Seller shall, then consider the claim in the light of actual circumstance. For the losses due to natural cause or causes falling within the responsibilities of the Ship-owners or the Underwriters, the Sellers shall not consider any claim for compensation. In case the Letter of Credit not reach the Sellers within the time stipulated in the Contract, or under FOB price terms Buyers do not send vessel to appointed ports or the Letter of Credit opened by the Buyers does not correspond to the Contract terms and the Buyers fail to amend therefore its terms by telegraph within the time limit after receipt of notification by the Sellers, the Sellers shall have right to cancel the contract or to delay the delivery of the goods and shall have also the right to lodge claims for compensation of losses.15仲裁：凡因執(zhí)行本合同所發(fā)上的或與合同有關的一切爭議，雙方應友好協(xié)商解決。如果協(xié)商不能解決應提交中國國際經(jīng)濟貿(mào)易仲裁委員會，根據(jù)該委員會的有關仲裁程序暫行規(guī)則在中國進行仲裁的、仲裁裁決是終局的，對雙方都有約束力。仲裁費用除另有裁決外由敗訴一方承擔。ARBITRATION: All disputes in connection with the contract or the execution thereof, shall be settled amicable by negotiation. In case no settlement can be reached, the case under dispute may then be submitted to the “China International Economic and Trade Arbitration Commission” for arbitration. The arbitration shall take place in China and shall be executed in accordance with the provisional rules of Procedure of the said Commission and the decision made by the Commission shall be accepted as final binding upon both parties for setting the dispute. The fees, for arbitration shall be borne by the losing party unless otherwise awarded.賣方: 買方: TIVOLI PRODUCTS PLCTHE SELLERS: UNIVERSAL TRADTNG CO., LTD THE BUYERS: UNIVERSAL TRADING CO., LTD. SHANGHAI CHINA 實訓4出口成交核算購貨總成本=86*1080+68*1208+36*4140+47.5*3150+88*1880 =92880+82144+149040+149625+165440 =639129元 出口退稅收入總額 639129/(1+17%)*8%=43701.1282元國內(nèi)費用總額 5584+(860+150+600+80+1000+800)*3= 16054元 出口運費總額 (2070 *3 * 8.25)+3910 * 8.25=83490元合同總利潤額=銷售收入十出口退稅收入一出口運費一出口保險費一客戶傭金采購成本國內(nèi)費用 =91061.9 * 8.25 +43701.12828349091061.9 * 8.25 *110%*0.85%91061.9 *8.25 *3%63912916054=751260.675+43701.1282-83490-7024.2873-22537.8203-639129-16054=26726元 利潤率=26726/751260.675 * 100%=3.56% 實訓5改證環(huán)宇公司與荷蘭客戶達成交易后不久，收到了F.VAN LANSCHOT BANKIERS N.V.根據(jù)TIVOLI公司請求開來的信用證，試根據(jù)HY98CS004出口合同對信用證進行審核，指出信用證存在的問題，并在發(fā)給荷蘭客戶的改證函中提出具體的改證要求。363010 BOCSU CM14027A LASD NL100492 16.35MSG.: 001TO: BANK OF CHINA, SHANGHAI, CHINA.FM: F. VAN LANSCHOT BANKIERS N. V., AMSTERDAM, THE NETHERLANDS.DD: 9TH APRIL 1998TEST: 361085 BETWEEN OUR HEAD-OFFICE SHFPIOGEMBOSCH AND YOUR SHANGHAI (FOR USD. 91, 061. 90 DATED 10TH APRIL 1998).WE HEREWITH OPAN OUR IRREVOCABLE DOCUMENTARY CREDIT NO. AM/VAO515ILCBY ORDER OF : TIVOLI PRODUCTS PLCBERSTOFSGADE 48,AMSTERDAM, THE NETHERLANDSIN FAVOUR OF : UNIVERSAL TRADING CO., LTD.RM. 1201-1216 MAYLING PLAZA.131 DONGFANG RD., SHANGHAI CHINAFOR AN AMOUNT OF : USD9l,061.90EXPIRY-DATE : 15TH JUNE 1998FOR NEGOTIATION IN CHINA.THIS DOC. CREDIT IS AVAILABLEBY NEGOTIATION OF BENEFICIANYS DRAFT(S) AT 45 DAYS AFTER SIGHT DRAWN ON F. VAN LANSCHOT BANKIERS N.V., AMSTERDAM, THE NETHERLANDS, ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1) SIGNED COMMERCIAL INVOICE IN QUINTUPLICATE INDICATING BENEFICIAJRYS CONTRACT NUMBER AND OUR ORDER NO. 98-CS0042) PACKINGLIST/WEIGHT14EMO IN TRIPLICATE MENTIONING TOTAL MUMBER OF CARTONS, GROSSWEIGHT AND MEASUPEMENTS PER EXPOPT CARTON.3) 2/3 OF ORIGINAL改為（FULL SET 3/3 OF） CLEAN QN-BOARD MARING BILLS OF LADING, PLUS 3 N. N.COPIES, MADE OUT:“TO ORDER”，AND BLANK ENDORSED MARKED：“FREIGHT PREPAID”SHOWINGAS NOTIFY THE APPLICANT（GIVING FULL NAME, ADDREES AND PHONE NUMBERS）.4) FULL SET 3/3 OF MARING INSURANCE POLICY OR CERTIFICATE, ENDORSED IN BLANK FOR 110 PERCENT FULL CIF VALUE, COVERING INSTITUTE CARGO CLAUSES (A) AND WAR CLAUSES OF INSTITUTE CARGO CLAUSES.5) G.S.P. CERTIFICIATE OF ORIGIN FORM A IN DUPLICATE THAT THE GOODS ARE OF CHINESE ORIGIN.6) BENEFICIARYS CERTIFICATE STATING THAT ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS TOGETHER WITH THE 1/3 ORIGINAL改為（FULL SET 3/3 OF） B/L HAVE BEEN SENT TO THE APPLICANT BY DHL WITHIN 48 HOURS AFTER SHIPMENT.7) COPY OF BENEFICIARYS TELEX/FAX SENT TO APPLICANT (TELEX-NO.: 13174 + TIV NL OR FAX-NO.:+(31)74 12 37 37) WITHIN TWO WORKING DAYS AFTER SHIPMENT INDICATING DATE OF DEPARTURE, SHIPPING MARKS, NUMBERS OF LC, B/L, CONTRACT AND ORDER AS WELL AS NUMBER OF CARTONS TOGETHER WITH THE TOTAL GROSSWEIGHT AND GOODS VALUE.COVERING:5 ITEMS OF TOTAL 2960 SETS AND 8498 PCS. OF PLUSH TOYS AS PER: APPLICANTS ORDERNUMBER AND BENEFICIARYS CONTRACT NUMBER HY98CS004.LABEL: CE/IMP. 087 FOR ARTICLES KB7900,KP2273 AND KB0278 ANDLABEL: F-TOYS 2280 FOR ARTICLES KB0677 AND KC2048PACKING IN NEUTRAL SEAWORTHY EXPORT CARTONS SUITABLE FOR LONG DISTANCE OCEAN TRANSPORTATION.SHIPPING MARKS TO READ AS FOLLOWS: CE/IMP.087CHRISTIAENSVIA AMSTERDAMCARTON NO.1 AND UPFOLLOEED BY: ARTICIE NUMBER ANDF-TOYS 2280GROBBENDONKVIA AMSTERDAMCARTON NO.1 AND UPFOLLOWED BY: ARTICLE NUMBER TERMS OF DELIVERY : CIF AMSTERDAM (INCOTERMS 1990).ALL OF THE ABOVE MUST BE STATED ON THE INVOICE AND PACKING LIST.PARTIAL SHIPMENTS : PROHIBITED改為.(PERMIT)TRANSHIPMENT : PROHIBITED.LATEST DATE OF SHIPMENT: 31ST MAY 1998.SHIPMENT FROM : SHANGHAITO : AMSTERDAMALL (BANKING-) CHARDES OUTSIDE THE NETHERLANDS ARE FOR BENEFICIARYS ACCOUNT. DOCUMENTS TO BE PRESENTED ULTIMATELY 15 DAYS AFTER THE DATE OF ISSUANCE OF THE RELATIVE TRANSPORT-DOCUMENT(S) BUT WITHIN THE VALIDITY OF THIS DOC. CREDIT.DOCUMENTS TO BE SENT AS FOLLOWS (INSTRUCTION MARKED “ X” ):( ) IN ONE LOT BY REGISTERED IRMAIL( ) IN TWO CONSECUTIVE REGISTERED AIRMAILS( ) IN ONE LOT BY INTERNATIONAL COURIER SERVICE(X ) 1ST MAIL BY COURIER SERVICE AND 2ND MAIL BY REGISTERED AIRMAILTO: F. VAN LANSCHOT BANKIERS N. V.,STREET-ADDRESS: CONCERTGEBOUNPLTIN 201071 LN AMSTERDAM.POSTAL-ADDRESS: P. O. BOX 75509,1070 AM AMSTERDAMTHE NETHERLANDSUPON RECEIPT OF CORRECT DOCUMENTS BY US, WE SHALL COVER THE NEGOTIATING BANK (AS PER THEIR INSTRUCTIONS), IN THE CURRENCY OF THIS DOC. CREDIT ONLY.PLEASE ADVISE BENEFICIARY, WITHOUT ADDING YOUR CONFIRAMATION.THIS DOC. CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (REVISION 1993, I.C.C. PUBLICATION NO. 500)THIS TELEX IS THE OPERATIVE CREDIT-INSTRUMENT AND NO MAIL-ADVICE WILL FOLLOW.REGARDS,F. VAN LANSCHOT BANKIERS N. V., AMSTERDAM (TLX: 14027 +LASD NL)實訓6出口托運訂單出 口 訂 艙 委 托 書 日期:1)發(fā)貨人UNIVERSAL TRADING CO., LTD. RM. 1201-1216 MAYLING PLAZA, 131 DONGFANG RD., SHANGHAI CHINA4)信用證號碼 AM/VA0515ILC5)開證銀行 F.VAN LANSCHOT BANKIERS N. V., AMSTERDAM 6)合同號碼 HY98-CS0047)成交金額 8)裝運口岸 SHANGHAI 9)目的港 AMSTERDAM2)收貨人TIVOLI PRODUCTS PLC BERSTOFSGADE 48ROTTERDAM,THE NETHERLANDS10)轉船運輸 PROHIBITED11)分批裝運PERMIT12)信用證有效期 13)裝船期限 10-Apr-9814)運費83490 15)成交條件 CIFC3% AMSTERDAM16)公司聯(lián)系人 17)電話/傳真 31 741237373)通知人UNIVERSAL TRADING CO., LTD. RM. 1201-1216 MAYLING PLAZA, 131 DONGFANG RD., SHANGHAI CHINA18)公司開戶行 BANK OF CHINA, SHANGHAI, CHINA.19)銀行帳戶 20)特別要求21)標記嘜碼22)貨號規(guī)格23)包裝件數(shù)25）毛重25)凈重 26)數(shù)量27)單價28)總價11-151152-220221-690691-825826-930KB7900 KP2273 KB0278KB06