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1、實(shí)訓(xùn)一 繕制海運(yùn)提單六、實(shí)訓(xùn)任務(wù) 請根據(jù)所提供的實(shí)訓(xùn)資料繕制海運(yùn)提單ShipperB/L No. TH50HK07596SHANGHAI JIANQIAO IMP. & EXP. CO., LTD.No. 1500 , KANGQIAO ROAD, PUDONG, SHANGHAI, CHINAConsigneePort-to-Port or Combined TransportTO ORDERBILL OF LADINGNotify partywise noted. The total number of packages or units stuffed in the container.

2、JAKSON TRADING COMPANY, 6-20 ARBUTUS STREET LONDON, E8 4DTThe description of the goods and the weights shown in this Bill of Loading *Pre-carriage by*Place of Receiptone of the original Bill of Loading must be surrendered and endorsed or sig- ned against the delivery of the shipment and whereupon an

3、y other originalOcean Vessel Voy. No.Port of loadingBill of Loading shall be void. The merchants agree to be bound by the termsXIN PU DONGV.0707MSHANGHAIand conditions of this B/L as if each had personally signed this B/L.Port of Discharge*Place of deliverySEE clause 4 on the back of this B/LSOUTH A

4、MPTON(Terms continued on the back hereof, please read carefully)Marks & Nos.No. of ContainersDescription of Goods (if Dangerous Goods,Gross Weight KgsMeasurementContainer / Seal No.or PackagesSee clause 20)JAKSON CO.MENS SHIRT3300KGS14CBMJQSOUTH AMPTON NOS.1-200PACKED IN 200 CARTONS ORIGINALFREIGHT

5、PREPAIDDescription of Contents for Shippers Use Only (Not Part of This B/L Contract)Total No. of Container and / or Packages (in words)SAY TWO HUNDRED CARTONS ONLYFreight & ChargesRevenue TonsRatePerPrepaidCollectEx ratePrepaid atPayable atPlace and date of Issue: SHANGHAI DEC 10,2009Total prepaidNo

6、. of Original B(s)/LSigned forCOSCO CONTAINER LINES魏永清THREEthe CarrierLADEN ON BOARD THE VESSEL DATE DEC10,2009BYCOSCO CONTAINER LINES魏永清海運(yùn)提單背面: 空白背書SHANGHAI JIANQIAO IMP. & EXP. CO., LTDNo. 1500 , KANGQIAO ROAD, PUDONG, SHANGHAI, ,CHINA周美婷實(shí)訓(xùn)二 繕制海運(yùn)保險(xiǎn)單六、實(shí)訓(xùn)任務(wù): 請根據(jù)所提供的資料繕制海運(yùn)保險(xiǎn)單中國人民保險(xiǎn)公司THE PEOPLES INSUR

7、ANCE COMPANY CHINA總公司設(shè)于北京 一九四九年創(chuàng)立Head Office: BENJING Established in 1949保 險(xiǎn) 單 INSURANCE POLICY 保險(xiǎn)單次號次 POLICY No. 中 國 人 民 保 險(xiǎn) 公 司 ( 以 下 簡 稱 本 公 司 ) THIS POLICY OF INSURANCE WITNESSES THAT PEOPLES INSURANCE OF CHINA ( HEREINAFTER CALLED.“THE COMPANY ”)根 據(jù) SHANGHAI JIANQIAO IMP. & EXP.CO., LTD. No. 15

8、00 , KANGQIAO ROAD, PUDONG, SHANGHAI, , CHINA ( 以 下 簡 稱 被 保 險(xiǎn) 人 ) 的 要 求 ,由 被 保 險(xiǎn) 人 向 本 公 司 繳 付 的( HEREINAFTER CALLED“THE INSURED”AND IN CONSIDERATION OF THE AGREED PREMIUM PAIP TO THE COMPANY BY THE定 的 保 險(xiǎn) 費(fèi) ,按 照 本 保 險(xiǎn) 單 承 保 險(xiǎn) 別 和 背 面 所 載 條 款 與 下 列INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOOD

9、S IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF 特 款 承 保 下 述 貨 物 運(yùn) 輸 保 險(xiǎn) , 特 立 本 保 險(xiǎn) 單 。THIS POLICY. AS PER THIS CLAUSES PRINTED OVERLEAF AND OTHER SPECAL CLAUSES ATTACHED HEREON. 標(biāo)記 MARK & NOS.包裝及數(shù)量QUANTITY保險(xiǎn)貨物項(xiàng)目DESCRIPTION OF GOODS保險(xiǎn)金額AMOUNT INSUREDJAKSON CO.JQSOUTH AMPTON NOS.1-200200CARTONSMENS

10、SHIRTORIGINALUSD51458.00保 險(xiǎn) 金 額 :TOTAL AMOUNT INSURED :SAY U.S.DOLLARS FIFTY ONE THOUSAND FOUR HUNDRED AND FIFTY EIGHT ONLY. .保費(fèi) 費(fèi)率 裝載運(yùn)輸工具PREMIUM AS ARRANGED RATE AS ARRANGED PER CONVEYANCE S.S.XIN PU DONG V.0707M開航日期 自 至SLG.IN OR ABT. DEC10,2009 FROM SHANGHAI TO SOUTH AMPTON 承保險(xiǎn)別:CONDITIONS: coveri

11、ng All risks and War risk as per CIC 所 保 貨 物 ,如 遇 出 險(xiǎn) ,本 公 司 憑 保 險(xiǎn) 單 及 其 他 有 關(guān) 證 件 給 付 賠 CLAIMS IF ANY PAYABLE ON SURPENDER OF THIS POLICY TO GETETHER WITH OTHER RELEVANT EVANT DOCUMENTS IN THE償。所 保 貨 物 ,如 果 發(fā) 生 本 保 險(xiǎn) 單 項(xiàng) 下 負(fù) 責(zé) 賠 償 的 損 失 或 事 故 ,EVENT OF ACCIDENT WHEREBY LOSS OR DAMAGE MAY RESULT IN

12、A CLAM UNDER THIS POLICY IMMEDIATE 應(yīng) 立 即 通 知 本 公 司 下 屬 代 理 人 查 勘 。NOTICE APPLY ING FOR SURVEY MUST BE GIVEN TO THE COMPANYS AGENT AS MENTIONED HEREUNDER賠償?shù)攸c(diǎn)中 華 人 民 保 險(xiǎn) 公 司 上 海 分 公 司CLALAM PAYABLE AT/IN LONDON IN USD THE PEOPLES INSURANCE SHANGHAI BRANCH日期高林生DATE DEC 9, 2009 地址: 中國上海中山東一路23號 TEL 021-

13、 -44 FAX. 021- 海運(yùn)保險(xiǎn)單背面: 空白背書SHANGHAI JIANQIAO IMP. & EXP. CO., LTDNo. 1500 , KANGQIAO ROAD, PUDONG, SHANGHAI, ,CHINA周美婷實(shí)訓(xùn)三 出口報(bào)價(jià)與成本核算六、實(shí)訓(xùn)任務(wù)1、請根據(jù)提供的資料計(jì)算出口CIFC3%的報(bào)價(jià),將運(yùn)算過程填入下表中。計(jì)算項(xiàng)目計(jì)算過程計(jì)算結(jié)果單位貨物總體積0.320.30.2125024立方米貨物總毛重0.0142125017.75公噸采購成本150150人民幣元/輛退稅收入150/(1+17%)13%16.67人民幣元/輛實(shí)際成本(扣除出口退稅)150-16.671

14、33.33人民幣元/輛出口業(yè)務(wù)定額費(fèi)150 3.5%5.25人民幣元/輛預(yù)期利潤(133.33+5.25) 10%13.86人民幣元/輛FOB價(jià)格(133.33+5.25+13.86)/6.8222.35美元/輛海洋運(yùn)費(fèi)1560/25000.62美元/輛CFR價(jià)格22.35+0.6222.97美元/輛CIF價(jià)格22.97/(1-110%0.7%)23.15美元/輛CIFC3%報(bào)價(jià)23.15/(1-3%)23.87美元/輛2、根據(jù)上題計(jì)算該筆出口業(yè)務(wù)的換匯成本和盈虧率。 (1) 出口總成本= 采購成本 出口退稅 + 定額費(fèi)用 =15016.67 +5.254 =138.58 (人民幣元/輛) 出

15、口外匯凈收入= CIFC3% 傭金保險(xiǎn)費(fèi)運(yùn)費(fèi)= USD23.50USD23.503% USD23.50 (1+10%)0.7%0.62= USD23.50USD 0.71- USD 0.18USD 0.62=21.99(美元/輛) 換匯成本=出口總成本/出口外匯凈收入=138.58/21.99=6.30(人民幣元/美元)(3)盈虧額=(出口外匯凈收入銀行外匯買入價(jià)-出口總成本)1000=(21.996.8133138.58)2500=28,111.17 (人民幣元)(4)盈虧率=盈虧額/出口總成本=28,111.17/(138.582500)=8.11%答:該商品的換匯成本6.30人民幣元/美

16、元,盈利額28,111.17 人民幣元, 盈利率8.11%。實(shí)訓(xùn)四 繕制匯票六、實(shí)訓(xùn)任務(wù):請根據(jù)所提供的資料繕制匯票匯票正面: 憑信用證第 號Drawn under 200CTNS=3000KGS OF 10000 PCS MENS SHIRT L/C No. 日期Dated 支取Payable with interest % per annum 按年息 付款號碼匯票金額中國上海 年 月 日No. OCJQ-09-0368Exchange for USD46,780.00Shanghai DEC15,2009見票日 后(本 匯 票 之 副 本 未 付)付 交D/P At*sight of th

17、is FIRST of Exchange ( Second of exchange 金額being unpaid) Pay to the order of AGRIGULTRUAL BANK OF CHINA SHANGHAI BRANCH the sum of SAY U. S. DOLLARS FORTY SIX THOUSAND SEVEN HUNDRED AND EIGHTY ONLY.款已收訖Value received此致To: SHANGHAI JIANQIAO IMP. & EXP. CO., LTD.JAKSON TRADING COMPANY6-20 ARBUTUS STR

18、EET周美婷 簽署LONDON, E84DT 匯票背面: 空白背書BANK OF AGRICULTURE SHANGHAI BRANCH祁振海實(shí)訓(xùn)五 審核與修改信用證 六、實(shí)訓(xùn)任務(wù)依據(jù)所提供的銷售合同審核相關(guān)信用證,指出信用證存在的問題并說明如何修改。序號存 在 問 題修 改1開證人地址名稱有誤(SAKULAN CO.,LTD.)應(yīng)改為SAKULA CO.,LTD.2到期時(shí)間 到期地點(diǎn)在申請人所在國(in the country of applicant)應(yīng)改為在受益人所在國(in the country of beneficiary)3信用證金額未考慮到按合同溢裝改為 USD .004貨物描

19、述中:(1)MANS BELT 3100PCS有誤(3)DIAMANTE BELT 550PCS有誤應(yīng)改為(1)MANS BELT 3000PCS應(yīng)改為(3)DIAMANTE BELT 500PCS5貨物描述中的價(jià)格條款(CIF)錯(cuò)誤應(yīng)改為CFR6系CFR交易,受益人無需提交保單應(yīng)刪去保險(xiǎn)單據(jù)條款7附加條款中關(guān)于溢短裝數(shù)量(10 more or less)與合同規(guī)定不符應(yīng)改為58交單期為5天,過短應(yīng)改為15天9轉(zhuǎn)船:TRANSSHIPMENT: ALLOWED應(yīng)改為TRANSSHIPMENT: NOT ALLOWED10指示條款中有限制信用證生效的規(guī)定(THIS CREDIT IS NON-O

20、PERATIVE UNLESS THE OPENING BANK GIVE FURTHER ADVISE.)應(yīng)刪除11信用證為可撤銷(revocable)應(yīng)改為不可撤銷(irrevocable)12目的港 TOKYO, JAPAN應(yīng)改為 KOBE, JAPAN13最遲裝運(yùn)期 應(yīng)改為 SHIPMENT TO BE EFFECTED BEFORE FEB.28,201014貨物描述:(2) NEEDLE BUCKLEL/C 貨物名稱正確, S/C合同貨物名稱錯(cuò)誤。接受L/C,不修改。訓(xùn)六 交易磋商和簽訂國際貨物買賣合同六、實(shí)訓(xùn)任務(wù)1、請根據(jù)上述資料模擬交易磋商過程,要求包括詢盤、發(fā)盤、還盤和接受四

21、封信函。用中文或英文表達(dá)均可。The following letters are for reference only.(1) An Enquiry Letter (詢價(jià)函)Nov 10,2009Dear Mrs. Zhou,We have learned you are a good supplier of belts, could you kindly make us an offer on CIF Kobe basis for Mens Belt, Fashion Belt and Diamante Belts? As to the color, size, material and p

22、acking of each style, please refer to the following sheet.Features: 1) Material: PU2) Size 100 x 4.8cm Outer packing: 150pcs/ctnFeatures: 1) Material: PU, needle buckle 2) Size:105 x 8cm Outer packing: 120pcs/ctnFeatures: 1) Size: 105 x 3.8cm 2) Material: metallic PU with needle buckle Outer packing

23、: 100pcs/ctnWe have been dealing in this line for more than ten years and we have good channel of distribution in super markets in Japan. If you are interested in establishing business relation with us, please make us an offer as soon as possible.Best Regards. SAKULA(2) An Offer Letter(發(fā)盤函)Nov 20,20

24、09Dear Mrs.SAKULA,Thank you for your letter of Nov 10,2009. We are very glade to establish business relation with you. After careful consideration, we make an offer for each style you required. Please note the following sheet.Features: 1) Material: PU2) Size 100 x 4.8cm Outer packing: 150pcs/ctnFeat

25、ures: 1) Material: PU, needle buckle 2) Size:105 x 8cm Outer packing: 120pcs/ctnFeatures: 1) Size: 105 x 3.8cm 2) Material: metallic PU with needle buckle Outer packing: 100pcs/ctnPrice: CIF KOBE USD13.50/PCPrice: CIF KOBE USD16.50/PCPrice: CIF KOBE USD32.00/PCPayment: by irrevocable L/C This offer

26、is valid for 5 days. Please give us an early reply. Best Regards. Zhou Meiting (3) An Counter-Offer Letter(還盤函)Nov 23,2009Dear Mrs. Zhou,Your offer of Nov 20, 2009 received. Thanks.With comparison with other suppliers of the same style and quality, we have found that yours are higher than others. No

27、w we have listed the prices we can accept and the quantity we order as follows:Features: 1) Material: PU2) Size 100 x 4.8cm Outer packing: 150pcs/ctnFeatures: 1) Material: PU, needle buckle 2) Size:105 x 8cm Outer packing: 120pcs/ctnFeatures: 1) Size: 105 x 3.8cm 2) Material: metallic PU with needle

28、 buckle Outer packing: 100pcs/ctnPrice: CIF KOBE USD12.00/PCPrice: CIF KOBE USD15.00/PCPrice: CIF KOBE USD30.00/PCQuantity: 3000PCSQuantity:4800PCSQuantity: 500PCSPayment: by irrevocable L/CAs to the payment, we accept irrevocable L/C.If you can deliver the goods before the end of Feb,2010, we would

29、 very appreciate it.We are looking forward to your early reply.Best Regards. SAKULA,(4) An Acceptance Letter(接受函)Nov 30,2009Dear Mrs. SAKULA,Thank you for your letter of Nov 23,2009. Considering the first business, we accept your price and quantity. And we can deliver the goods before Feb28,2010. To

30、morrow we will make a Sales Confirmation according to the terms and conditions agreed upon between us and will be faxed to you for your signature. Kindest Regards. Zhou Meiting 2、根據(jù)所提供的資料站在賣方角度繕制售貨確認(rèn)書并提供買方會簽。上海建橋進(jìn)出口有限公司SHANGHAI JIANQIAO IMP. & EXP. CO., LTD. No. 1500 , KANGQIAO ROAD, PUDONG, SHANGHA

31、I CHINA 售 貨 確 認(rèn) 書 編號: Tel: 0086-21- SALES CONFIRMATION No. SCT Fax:0086-21- 日期: Date DEC 1, 2009 TO Messrs:SAKULA CO., LTD.ITC BUILDING 6TH FLOOR SUITE 602 1-8-4 CHOME ISOBE-DORI CHUO-KU KOBE JAPANTel:0081-78-362-1444 Fax:0081-78-362-1445謹(jǐn)啟者: 茲確認(rèn)授予你方下列貨品,其成交條款如下:Dear Sirs : We hereby confirm having

32、sold to you the following goods on the terms and conditions as specified below: (1)貨物名稱及規(guī)格Name of Commodity and Specification(2)數(shù)量Quantity(3)單價(jià)Unit Price(4)總價(jià)Amount Mens Belt 1)Material: PU 2)Size 100 x 4.8cm3)Outer packing: 150pcs/ctn Fashion Belt1)Material:PU, needle buckle 2)Size:105 x 8cm 3)Oute

33、r packing:120pcs/ctn Diamante Belt 1)Material: metallic PU with needle buckle 2)Size: 105 x 3.8cm3)Outer packing: 100pcs/ctn3000PCS4800PCS500PCSCIF KOBE USD12.00/pcUSD15.00/pcUSD30.00/pcUSD36,000.00USD72,000.00USD15,000.00TOTAL USD123,000.00Total Amount in words: SAY US DOLLARS ONE HUNDRED AND TWENT

34、Y THREE THOUSAND ONLY (5)裝運(yùn)期限:Time of Shipment: LATEST DATE OF SHIPMENT FEB28 2010(6)裝運(yùn)港:Port of Loading: SHANGHAI (7)目的港:Port of Destination:KOBE(8)分批裝運(yùn):ALLOWED Partial Shipmentt:(9)轉(zhuǎn)船: Transshipment: ALLOWED(10)付款條件:Terms of Payment: By buyers irrevocable L/C in favor of the Seller against sight d

35、raft(s) and full set of shipping documents opened before Dec 20, 2009.(11)運(yùn)輸標(biāo)志:Shipping Marks: will be indicated in the relative L/C. (12)保險(xiǎn): Insurance: The Seller should cover insurance for 110 % of the total invoice value against All Risks as per Ocean Marine Cargo Clauses of PICC dated 1/1/1981.(

36、13)仲裁 Arbitration: All disputes arising from the execution of, or in connection with this Sales Confirmation, shall be settled amicably through friendly negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic and Trade A

37、rbitration Commission, Shanghai Commission for arbitration in accordance with Rules of Arbitration of China International Economic and Trade Arbitration Commission. The award made by the Commission should be accepted as final and binding upon both parties. (14)REMARKS:買方須于 年 月 日前開出本批交易的信用證(或通知售方進(jìn)口許可

38、證號碼)。否則,售方有權(quán)不經(jīng)過通知取消本確認(rèn)書,或向買方提出索賠。The Buyer shall establish the covering Letter of Credit (or notify the Import License Number) before Dec 20, 2009., falling which the Seller reserves the right to rescind without further notice, or to accept whole or any part of this Sales Confirmation non-fulfilled

39、by the Buyer, or, to lodge claim for direct losses sustained, if any.凡以CIF條件成交的業(yè)務(wù),保額為發(fā)票價(jià)的 ,投保險(xiǎn)別以售貨確認(rèn)書中所開列的為限,買方如果要求增加保額或保險(xiǎn)范圍,應(yīng)于裝船前經(jīng)賣方同意,因此而增加的保險(xiǎn)費(fèi)由買方負(fù)責(zé)。For transactions conclude on CIF basis, it is understood that the insurance amount will be for 110 of the invoice value against the risks specified i

40、n Sales Confirmation. If additional insurance amount or coverage is required, the buyer must have consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.品質(zhì)/數(shù)量異議:如買方提出索賠,凡屬品質(zhì)異議,須于貨到目的口岸之 日內(nèi)提出。凡屬數(shù)量異議,須于貨到目的口岸之 日內(nèi)提出,對所裝貨物所提任何異議屬于保險(xiǎn)公司、輪船公司等其他有關(guān)運(yùn)輸或郵遞機(jī)構(gòu)的責(zé)任范疇,賣方不負(fù)任何責(zé)任

41、。QUALITY,/QUANTITY DISCRFPANCY: In case of quality discrepancy, claim should be filed by the Buyer within 60 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within: 30 days after the arrival of the goods at port of destin

42、ation. It is understood that the seller shall not he liable for any discrepancy of the goods shipped due to causes for which the Insurance Company, Shipped Company other transportation organization/or Post Office are liable.本確認(rèn)書內(nèi)所述全部或部分商品,如因人力不可抗拒的原因,以致不能履約或延遲交貨,賣方概不負(fù)責(zé)。The Seller shall not be held l

43、iable for failure of delay in delivery of the entire lot or a portion of the goods under this Sales Confirmation in consequence of any Force Majeure incidents.買方在開給賣方的信用證上請?zhí)钭⒈敬_認(rèn)書號碼。The Buyer is requested always to quote THE NUMBER OF THIS SALES CONFIRMATION in the Letter of Credit to be opened in fa

44、vour of the Seller. 買方收到本售貨確認(rèn)書后請立即簽回一份,如買方對本確認(rèn)書有異議,應(yīng)于收到后五天內(nèi)提出,否則認(rèn)為買方已同意接受本確認(rèn)書所規(guī)定的各項(xiàng)條款。The buyer is requested to sign and return one copy of the Sales Confirmation immediately after the receipt of same, Objection, if any, should be raised by the Buyer within five days after the receipt of this Sales

45、Confirmation, in the absence of which it is understood that the Buyer has accepted the terms and condition of the Sales Confirmation.買 方 賣 方 THE BUYER SAKULA THE SELLER 周美婷 SAKULA CO.,LTD. SHANGHAI JIANQIAO IMP. & EXP. CO., LTD. 實(shí)訓(xùn)七 出口合同的履行六、實(shí)訓(xùn)任務(wù) 1、根據(jù)貨號7089訂單,審核所提供的國際貨物銷售合同各條款是否與訂單內(nèi)容一致。序號條款訂單合同訂單與合同

46、是否一致1Time of signature18.12.20062006-12-11簽約后修改訂單2SupplierLiaoning Cheng Da Co. Ltd No 71 Renmin RoadDalian ChinaLiaoning Cheng Da Co. Ltd No 71 Renmin RoadDalian China是3PurchaserExcel Apparel Ltd. 6-16 Arbutus Street London E8 4DTExcel Apparel Ltd. 6-16 Arbutus Street London E8 4DT ENGLAND是4Name of

47、 CommodityTrench Coat100%LINEN LADES PARKA是5QualitySize, Color, Composition, 100% linen 是。訂單更具體。6Quantity1000pcs1200pcs簽約后修改訂單減少數(shù)量7PriceCIF 22.90usdUSD22.90是8AmountUSD80,400.009Time of ShipmentDate ex China 20 January 20072007-01-20是10Shipment methodSeaFro: DalianTo: FELIXSTOW是。合同更具體。11Terms of Paym

48、entLC sightBy buyers confirmed irrevocable L/C in favour of the Seller against sight draft(s) and full of set of shipping documents reaching the Seller 30days before the month of shipment remaining valid for negotiable in China for further 15days after the shipment date.是。合同更具體。12GENERAL TERMS合同有,訂單

49、無。13ARBITRATION CLAUSE合同有,訂單無。 2、對照合同審核信用證,列出不相符之處。序 號存 在 問 題修 改1:50: APPLICANT: EXCEL APPAREL LIMITED 28 EAGLE LANE LONDON E11 1PF與合同買方名稱相同,地點(diǎn)在同一城市。接受,不修改。2:32B: AMOUNT: USD75,620少于合同金額,系L/C數(shù)量減少導(dǎo)致。接受,不修改。3:39A: AMOUNT TOLERANCE:10/10合同無此規(guī)定。對受益人有利,接受,不修改。4:43P: PARTIAL SHIPMENTS: ARE PROHIBITED合同無此規(guī)定。接受,不修改。5:43T:

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