国际贸易单证·平时作业2020秋华南理工大学网络教育答案

国际贸易单证平时作业

TRANSLATION.

A. From Chinese to English.

1. 为了使你对我方经营的轻工产品有所了解，滋航空另邮寄几份小册子供你方参考。答： To acquaint you with the light product we handle, we are sending you several pamphlets for your reference by separate airmail.

2. 由于货物可能会受到海关彻底查验，箱子应该是打开后易封口的那种。

答： As the goods will be subjected to a thorough customs examination，the cases should be of a type which can be easily made fast again after opening.

3. 单据必须严格符合信用证条款，如果你们不能满足其条款，请迅速联系你们的客户、通知行或我行，以便修改条款。

答：Documents must be in strict conformity with the terms of L/C. If you cannot meet its terms, please contact your customer, advising bank or our bank promptly so as to amend the terms.

B. From English to Chinese.

1. As you have failed to establish the letter of credit in time ，we regret being unable to effect shipment within the stipulated time limit.

答：由于你方未能及时开立信用证，我方很遗憾不能在规定的时限内装船。

2. Our terms of payment are by confirmed， irrevocable letter of credit in our favor， available by draft ，reaching us one month ahead of shipment， remaining valid for negotiation in China for another 21days after the prescribed time of shipment， and allowing transshipment and partial shipments.

答：我们的支付方式是凭保兑的、不可撤销的。以我方为受益人的即期信用证支付，信用证在规定的装船日期之后21天在中国议副付有效，允许分批和转运。

3. One month prior to the time of shipment the Buyer shall open with the Bank of ABD an irrevocable Letter of Credit in favor of the Seller payable at the issuing bank against presentation of documents as stipulated under Clause 18. A. of SECTION II, the Terms of Delivery of this Contract after departure of the carrying vessel. The said Letter of Credit shall remain in force till the 15 day after shipment.

答：买方于货物装船时间前一个月通过ABD 银行开出以卖方为抬头的不可撤销信用证，卖方在货物装船启运后凭本合同交货条款第18条a款所列单据在开证银行议付货款。上述信用证有效期将在装船后15天截止。

C. Translate the letter into Chinese.

Dear sirs

We are in the market for 500 low wattage Microwave Ovens. As we have not had the pleasure of importing electronic appliance from you since 1993， we wonder whether you are in a position to meet our present requirements. if you answer is in the affirmative ，please quote

us your best price CIF， stating the earliest date of shipment and the discount you will allow. Your early reply will be appreciated.

ANSWER THE QUESTIONS.

1. Try to illustrate the normal structure of a declining- offer- letter.

Dear...,

Thanks for this opportunity. But It’s timely for me since we are first touch. …

(show some reason)

2. There are 7Cs for us to write a business letter, what are they?

They are clear, concise, correct, courteous, conversational, convincing, complete.

CALCULATION.

上海旺盛贸易公司于2016 年5月收到日本三井株式会社订购17公吨海产品的询价。旺盛贸易公司按正常报价程序进行报价核算。该海产品每公吨进货价格为5600元人民币（含增值税17%)，出口包装每公吨500元人民币；该批货物国内运杂费共计1200元人民币；出口商检费300元人民币；报关费100元人民币；港区港杂费950元人民币；其他各种费用共汁1500元人民币。旺盛公司向银行贷款的年利率为8%；预计垫款时间两个月；银行手续费率为0.5 %（按成交价格计），退税率为3 %；海洋运费共2200美元，保险费率0.85 %；三井获式会社要求在报价中含佣金3％。若旺盛贸易公司的预期利润是10 %（以成交金额计），当时人民币对美元汇率为6.13:1，试报出CIF3％的价格是多少？

分析：（1）实际成本采用本章给出的公式，代入公式计算。

实际成本= 5600(1+17%-3%)÷(1+17%)

= 5456.410 3元人民币/公吨

（2）由于发生的国内各种费用是总额，而前面求出的是每单位实际成本，为使计算过程中的单位统一，故出口包装费用每公吨500元人民币不需要除以17公吨，而其他的费用加总后要除以出口总额17公吨。

银行垫款计算的分析，在帮助与提示部分已经作出了分析，垫资利息的计算是按照采购总成本来计算的，这一点在计算时非常容易出错。

国内费用= 500+ (1200+300+100+950+1500)÷17+5600×8%÷6

= 812.902元人民币/公吨

（3）银行手续费计算的分析，在帮助与提示部分已经作出了分析，银行手续费的计算是按照报价总金额来计算的，这一点在计算时也是非常容易出错的。

银行手续费= 报价×0.5%

（4）客户佣金= 报价×3%

（5）出口运费= 220017=129.411 8美元

= 824.4826元人民币

（6）出口保险费= CIF报价×110%×0.85%

（7）利润= 报价×10%

（8）CIFC3%=(5456.410 3+812.902+824.4826) / (1-3%-0.5%-110%×0.85%-10%)÷6.371

=7 093.7949÷0.85565÷6.371

=1301.29美元/公吨