新编进出口英语函电第三版课后练习的communication laboratory的翻译

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商务英语函电 第三、四章 课后练习答案

商务英语函电 第三、四章  课后练习答案



④ ⑤
课堂练习
例如:设某公司拟向日本出口冻驴肉30公吨, 共需装1500箱,每箱毛重25千克,每箱体积为 20cmx30cmx40cm,日商来电要求该公司报CFR神 户价格,问应如何计算这批货物的运费?(设 该航线运费吨的运价为144美元)
货物等级表
货 名 COMMODITIES 级别CLASS 计费标准BASIS
2、国际费用
(1)出口运费 货物出口时支付的海运、陆运或空运费用。 (2)保险费 出口商向保险公司购买货运保险或信用保险所支付的费用。 (3)佣金 出口商向中间商支付的报酬。
(三)预期利润
三、核算要点
(一)成本核算
1、角色定位:专门从事贸易的出口商。 ∴ 成本为采购成本/进货成本/购货成本 2、一般来讲,供货厂商所报价格即为贸易商的采购成本。 3、供货厂商所报价格一般包含增值税。(即采购成本包含增值税) ∴ 采购成本=货价+增值税额 4、增值税的征收及退还均根据货物本身价格(即不含税的价格) ∴ 增值税额=货价×增值税率 ∴ 出口退税额=货价×出口退税率 5、出口商为增加产品在售价上的竞争力,在成本核算时会将含 税的采购成本中的出口退税部分扣除,从而得出实际成本。 ∴ 实际成本=采购成本-出口退税额
实际成本= 采购成本×(1+增值税率-出口退税率)÷(1+增值税率) 出口退税额/退税收入=采购成本×出口退税率÷(1+增值税率)
课堂练习
SWB32S“火车牌”足球每只的购货成本是165 元人民币,其中包括17%的增值税,若足球出口 可以有8%的退税,求每只足球的实际成本?
实际成本= = = = 采购成本×(1+增值税率-出口退税率)÷(1+增值税率) 165×(1+17%-8%)÷(1+17%) 153.7179 153.72 元/只

外贸函电英语课后练习

外贸函电英语课后练习

外贸函电英语课后练习I. :询盘报盘报价订单传真电子邮件电子商务互联网交货期目录文档支付结帐余额客户国民经济市场经济营销. :1., .2. .3. a .4. a .5. .6.’s .7. a .8.China.9. .以上是英语商业书信的基本结构,其中第1、2、4、5、7、8、9等七个部分是最常用的。

但各信的格式不尽一致,有些项目是否要用应视具体情况而定。

下面就以上格式中13个项目逐一介绍:(1)信头()商业信函的信头一般印在信笺上端中央,也可在右边或左边。

信头中含有发信人公司名称、地址、邮编、电话号码、传真号码、电子信箱等信息资料。

(2)日期()地址下面写发信日期,次序是月、日、年,如.27,2005;或日、月、年,如27 .,2005(3)信函编号()信函编号是为了信件归档、查找之用,通常有我方编号( .)和对方编号( .)组成,如:.:49/77005.:2005318(4)信内地址( )现代商业信件,通常把收信人姓名和地址打在信上,这样可以保持函件的完整,并便于归档立卷。

如收信人为某公司,而寄信人要求该公司某特定人收阅和经办,则可写上(缩写为.),格式如下:643 ., . 94108:. H. S.(5)称呼()常见的正式称呼有:, , , . 。

.用于不知是否已结婚的女子姓名之前。

若称呼多个男性,则在姓名前用.的复数形式。

没有复数形式,若称呼多个女性,则在姓名前用.,如. 。

写给一个公司时,可以用, 也可以用, 美国人一般用。

称呼后用冒号或逗号均可,但前者显得更正式。

后常用冒号。

(6)事由()事由写在称呼下面、信笺中间的位置。

事由可让对方在阅读信的正文以前对信的主题、内容一目了然。

另外,在登记归档和查卷时也感到方便。

(7)正文( )正文的每一段开头可以用缩行式(),也可用并列式(),由于电脑普及,为了方便,并列式被广泛使用,这也包括信函的其它所有项目,如日期、事由、结尾套语……等都紧贴信纸左边开始。

新编进出口英语函电第三版课后练习的communication laboratory的翻译

新编进出口英语函电第三版课后练习的communication laboratory的翻译

1. Chinese low-voltage microwave ovens are in great demand in our country. We wouldtherefore much appreciate it if you could let us have your competitive prices for the models available at present.2. We write to introduce ourselves as a leading importer of surgical instruments and areinterested in receiving a copy of your latest catalogue for our reference.3. Specializing in the line of confectionery, we have extensive connections with food storesthroughout this country.4. We would be much obliged if you could send us a complete set of leaflets so as to give us ageneral idea of the export items you handle.5. From Messrs. Brown & Clark of this city, we have learned that you are regular suppliers ofChinese kitchenware, for which there is a growing demand here.6. We have read with interest your advertisement in the latest issue of Television World, andwould like to have full particulars of your products, including specifications, prices and packing.7. In reply to your inquiry of January 12, we are pleased to inform you that a catalog and a pricelist have been airmailed separately for your reference.8. If, however, you need any other information, please do not hesitate to let us know. We shallbe only too glad to answer further questions from you.1. As you will notice, our prices are quite competitive, and since we carry large stocks of allmodels, we can promise delivery within a month of receipt of your L/C.2. If you can let us have an idea of the quantity you are going to order, we may consider givingyou a more favorable discount.3. Though we no longer supply Type SB-95, we have in stock Type SB-99, which is both betterin performance and more reasonable in price.1. This is to confirm our telephone discussion this morning. Enclosed is our Order No. CT504for 1,500 pounds of Longjing Green Tea at 36 pence per lb CIF London for shipment during June/July.2. As the demand for our laser printers is on the increase, we hope you will act immediately ifyou are considering placing an order with us.3. Please note that the goods must be in strict conformity with the samples in quality. If this firstorder is satisfactorily executed, regular orders will follow.4. Thank you f or your prompt reply to our inquiry of April 22. We are now pleased to orderfrom you 2000 dozen pure silk T-shirts. (For details, please refer to our enclosed order No.358.)5. Although our price is a little higher than quotations of other suppliers, the superior quality ofour products more than compensates for the difference in price, and it is to your own advantage to order goods of really good quality.1. In the absence of your definite instructions about insurance, we have covered your orderedgoods against W.P.A. for 110% of the invoice value as usual.2. We have noted your request for insurance against War Risk. But, as you know, our CIFquotation includes W.P.A. only. Therefore, if you require this additional coverage, the extra premium will be borne by you.3. If the buyer finds after inspection that the goods are damaged, he has the right to file a claimwith the underwriter agai nst a surveyor’s report within 30 days of the arrival of the goods at the port of destination.4. We regret to inform you that of the invoiced 12 laser printers in Case No. 8, five were foundupon arrival to be badly damaged. (OR: We wish to inform you that Case No. 8 was invoiced as containing 12 laser printers, five of which were regrettably found upon arrival to be badly damaged.)5. The People’s Insurance Company of China is a large state-owned enterprise, which enjoysthe reputation of settling claims promptly and equitably and has agencies in the main ports and areas throughout the world.6. We have already executed that part of your order which we could supply from stock. Theremainder may be subject to a delay of four to six weeks.7. We shall be glad to know frequency of sailings, lowest rates for large shipments, andgroupage rates for small consignments.8. The goods under your order No. 297 have been packed and are ready for despatch, and wewould be pleased if you would fill up, sign and return the attached instructions form as soon as possible.9. You can save both time and money by letting us handle all shipping and Customs formalitiesfor you.10. To assist you in introducing our products into your market as early as possible, we agree toadvance the initial shipment of 1/3 (one third) of the total quantity from June/July to April/May.1.Our terms of payment are by confirmed, irrevocable letter of credit available by draft atsight, reaching us one month ahead of shipment, remaining valid for negotiation in China for another 21 days after the prescribed time of shipment, and allowing transhipment and partial shipments.2.For the time being, therefore, we regret our inability to accept D/A in any transactionswith our buyers abroad.3.Regrettably there is no news from you up to the present moment about your L/C, whichshould have reached us by the end of last month.4.Please amend L/C No. 99S086 to read “Transhipment allowed”, and delete the clauseabout insurance policy as this transaction is concluded on CFR basis.5.As your country has no consulate in this city, it is our practice to have the invoicecertified by the China Council for the Promotion of International Trade. Please amend your L/C accordingly.6.。

(完整版)函电课后答案U2

(完整版)函电课后答案U2

新编进出口英语函电参考答案及简析1Unit TwoCOMMUNICATION LABORATORYI. Choose the word(s) or phrase(s) that would correctly complete each of the followingsentences. If no appropriate answer is given, make no choice at all. If you find more than one word or phrase that can fit into the sentence, you can choose two, or three, or even all four as your answers.1. The s.s. Taishan is scheduled __________ Qingdao early next month.A. to leaveB. for departure fromC. to arriveD. for reaching参考答案:A, B2. If you can accept payment by L/C, we will make you a very competitive __________.A. orderB. enclosureC. offerD. offer firm参考答案:C3. We find your quotation for __________ much too high.A. woman blousesB. women blousesC. women’s blousesD. blouses参考答案:D4. If your samples meet our requirement, we will __________ a large order.A. placeB. makeC. place youD. send you参考答案:A, D5. We wish to introduce __________ the largest importers of foot wear in Fiji.A. that we areB. it that we areC. ourselves to beD. ourselves as参考答案:D6. We __________ to receive detailed specifications of your latest models of mopeds.A. shall be gladB. shall be pleasedC. are expectingD. would also like参考答案:A,B,C,D7. We look forward to __________.A. receive your early replyB. hearing from you soonC. your reply soonD. your early reply参考答案:B,D8. We __________ your name and address __________ the Chinese Embassy in Bonn.A. learn … fromB. have come to know … throughC. have learned … fromD. have been given … by2参考答案:B,C,D9. We are much impressed by the __________ of your products.A. large chainB. wide rangeC. large selectionD. wide information参考答案:B,C10. __________, we are interested in computer software.A. In additionB. In addition to thisC. BesidesD. Furthermore参考答案:A,B,C,DII. Correct the error(s) in the following sentences. The number of mistakes varies from sentence to sentence. Sometimes there is not a single mistake to correct, while in other cases a sentence may have as many as four errors.1. Can you quote us for a better price for the 100 microwave ovens we inquired inA B Cour fax of October 23th?D参考答案:A (quote us), C (inquired for\about), D (of October 23rd)参考答案:B (in ordering), D (from you)简析:3. B 使(某人)有兴趣做某事应为interest sb in doing sth,详见本课word power development。

外经贸英语函电与谈判习题与答案(第三版)

外经贸英语函电与谈判习题与答案(第三版)

确切数量来装运货物。
我们估计上述错误应为笔误,望贵方将信用证作出必要修改后即传真我方 以
便我们能及时交货。
第十课
有关
号售货确认书事宜
遗憾地通知贵方,我们一直到今天才收到贵方 有关上述售货确认书的信用证。
该售货确认书明文规定有关信用证应不迟于 月底到达我处。虽然贵方信用证到
达我方的期限已过,但鉴于我们之间长期的友好关系,我方仍愿意装运贵方的
该公司提供的资信证明人是标准渣打银行卡拉奇分行。烦请贵方能与上述银
第 2 页
行取得联系,以搜集我公司需要的所有有关情况。 诚然 ,我们 将会对 贵方 提供的 一切情 况予以 严格保 密 ,贵方对 此不负 任何
责任。 预谢。
第三课
兹回复贵方 月 日来函。我行已从标准渣打银行卡拉奇分行处得到了有
关你方所需的资料。卡拉奇邮政信箱 号 的
贵方 月 日来函收悉,谢谢。你们在函中提出了上述确认书项下的货物延
误运一事。
我方对此延误诚致歉意,延误主要是由于最近几个月里我们一直忙于处理欧
洲和北美来的大量订单,而这些订单的处理是严格按先后顺序进行的,以致造成贵
第 7 页
方货物装运延误。我们对此深表遗憾。然而,我方很高兴地告知贵方,该货已于
月 日由
我方对进口货物一般采用即期信用证方式进行付款,相信贵方也会欢迎的。 盼早复。
第 3 页
第四课
兹复贵方 月 日关于床单的函询。其中提到所需的样品剪样本、价目单和 目录已另航邮寄。相信贵方所需了解的详情都已包括在内。如果贵方还需其他资 料,敬请告知,我们将尽量满足贵方要求。
贵方提出的即期信用证的付款条件我方可以接受。为确保所订货物能准时按 期装运,请注意务必将信用证在合同规定的装运期前 天开到我处。

新编进出口函电第三版课后test yourself的翻译

新编进出口函电第三版课后test yourself的翻译

1.From the latest issue of Computer W orld we have learned about your Finance Guide software package.W e would appreciate it if you could send us a descriptive booklet.从最近一期的《电影世界》我们得知了你们的“财务指南”软件包。

如有说明书请寄一册。

我们将不胜感激2.W e were impressed with the vehicles you displayed at the Beijing Trade Fair. Please quote your prices onFOB basis for the automobiles listed above.你们在最近的北京贸易博览会上展出的汽车给我们留下良好的印象。

请对以上所列的各款汽车报你方的FOB纽约价格。

3.Please let us know if you can supply the lines of goods specified in the enclosed list. W e would appreciateit if you would send us a copy of price list and terms for your exports.请告诉我们你方能否提供本函所附清单中列明的各类货物。

如能寄有关的出口价目表并告知各项出口条件,我们将不胜感激。

4.If the samples are of the standard we require, we will place a substantial order. W e are looking forward toreceiving your firm offer by March 5.倘若样品符合我们所要求的标准,我们将会大量订购。

新编商务英语函电练习答案-5页文档资料

新编商务英语函电练习答案-5页文档资料

新编商务英语函电练习答案Unit one An Overview of Business LetterWriting1.R ewriting the following sentences to make them concise and clear(1)Please send us a catalogue for all yourproducts for our buyer’s reference.(2)We are famous importers of computerswith branches in three neighboring cities.(3)The goal of American business is to tryto raise the standard of living.(4)Great affluence is often accompaniedby social unrest.(5)In 1776, Adam Smith concluded thatdivision of labor makes it possible to increase the amount of goods produced. (6)In socialist economies and capitalisteconomies alike, increasing number of highly qualified workers cannot find job that requires their skills and their training.(7)The salesperson told us to write to themain office directly for information.(8)The convention scheduled for themonth of January was cancelled owing to travel restriction.(9)We certainly know that your policy onfiling tax returns, and intend to comply with the stated regulations.(10)If you cannot attend the meeting, pleaselet us know as soon as possible.2.R evise the following sentences to make them positive rather than negative tone. (1)If you had understood our February 9thletter, you have done it correctly.(2)Your shipment can only be deliverednext week.(3)If you had taken proper care of thecomputer system, it would have been in a good condition.(4)Pleas remit payment so that you canmaintain your image of company.(5)For the time being, we can serve youonly on cash basis.(6)You can visit the assembly line only onSaturday.(7)Thank you for calling our attention tothe late arrival of ……(8)We feel sure that you will entirely besatisfied.(9)Your order will be shipped in twoweeks.3.C hange the following wordy phrases into concise ones.(1)want to (2) generally(3) as you suggested (4) approve(5) because, since (6) probably(7) being prepared (8) if(9) normally (10) because, since (11) when (12) enclosed is/are (13) because, since (14) most(15) consider (16) inquiry(17) because (18) cannot, not able to (19) about, of (20) as we agreed 4.C orrect the mistakes in the following letterDear Sirs,We thank you for your letter of Oct.12 regarded (regarding) iron scraps, for which you have received inquiries from your customers in Africa.We wish we had (could have) received your inquiry a little earlier. On the very day it reached us, a contract was placed (signed) with Mexico for a total of 360,000 tons. Because of this, our government has decided not to grant export licenses for the commodity for areas other than Mexico until Deceber31 2019, expected (expecting) the shortage, which may be caused in the domestic market. Therefore, we shall be pleased to inform you with detail (in detail) as soon as the circumstances becomes favor (become favorable) for us to do business on (in) this line.Yours sincerely5.C ompare the following letters and tell which is better and whyThe first letter reads unnatural, for somechunks of words are outdated or archaic, such as “acknowledge receipt of your credit application…,”“please be advised…,” “hoping…we remain,” and etc. They sound distant and cool, which cannot arouse friendly feelings in the audience. The second letter has an oral style, and is easy to understand, more effectively conveying the messages that the author intends to get across to the audience.。

《新编进出口贸易实务》(第3版)课后习题参考答案

《新编进出口贸易实务》(第3版)课后习题参考答案

《新编进出口贸易实务》(第3版)练习题参考答案导论1. 进出口贸易实务课程的主要内容包括国际贸易术语;国际货物买卖合同条款;国际货物买卖合同的商订与履行;与国际货物买卖有关的主要法律法规、国际条约、国际惯例;国际贸易方式五个部分。

其特点是实践性、技术性、操作性、实用性很强。

2. 国际货物买卖与国内贸易相比,更具有国际性、复杂性、风险性。

3. 国际货物买卖合同是营业地在不同国家的当事人之间为买卖一定货物所达成的协议,是当事人双方各自履行约定义务的依据;也是一旦发生违约行为时,进行补救、处理争议的法律文件。

其基本内容包括:(1)合同的标的。

主要包括货物的名称、质量、数量和包装。

(2)货物的价格。

通常包括货物的单价和总价,或确定价格的方法;有时还规定有关价格调整的条款。

(3)卖方的义务。

主要是涉及到何时、何地以何种方式交付货物,移交与货物有关的单据和转移货物的所有权等。

(4)买方的义务。

主要是于何时以何种方式支付货款和收取货物。

(5)争议的预防与处理。

主要包括商品检验、索赔、不可抗力、仲裁等事项的规定。

国际货物买卖合同是国际货物买卖活动中最基本的、也是最主要的合同。

4.国际货物买卖合同适用的法律,概括起来有三种:(1)国内法,如《中华人民共和国合同法》;(2)国际条约,如《联合国国际货物销售合同公约》;(3)国际贸易惯例,主要包括《国际贸易术语解释通则》、《跟单信用证统一惯例》、《跟单托收统一规则》、《汉堡规则》、《联合运输单证统一规则》等。

应遵守的原则有:平等原则、自愿原则、公平原则、诚实信用原则、合法原则。

5.进出口贸易一般都包括交易前的准备、商订合同和履行合同三个阶段。

第1章货物的品质1.填空题(1)文字说明、样品(2)规格、等级、标准、牌号(3)F.A.Q、大路货(4)卖方样、买方样(5)G.M.Q(6)规定范围、规定极限、规定上下差异(7)良好平均品质、上好可销品质(8)内在质量、外观形态(9)来样成交、来样制作(10)质量机动幅度、品质公差2.选择题(1)C (2)C (3)B (4)C (5)C (6)C (7)D (8)B (9)C (10)AB3.判断题(1)ⅹ(2)ⅹ(3)√(4)ⅹ(5)√(6)ⅹ4.问答题(1)主要有:按货物的主要用途命名、按货物的主要原材料命名、按货物的主要成分命名、按货物的外观造型命名、使用褒义词命名、以人物名字命名、按货物的制作工艺命名。

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1. Chinese low-voltage microwave ovens are in great demand in our country. We wouldtherefore much appreciate it if you could let us have your competitive prices for the models available at present.2. We write to introduce ourselves as a leading importer of surgical instruments and areinterested in receiving a copy of your latest catalogue for our reference.3. Specializing in the line of confectionery, we have extensive connections with food storesthroughout this country.4. We would be much obliged if you could send us a complete set of leaflets so as to give us ageneral idea of the export items you handle.5. From Messrs. Brown & Clark of this city, we have learned that you are regular suppliers ofChinese kitchenware, for which there is a growing demand here.6. We have read with interest your advertisement in the latest issue of Television World, andwould like to have full particulars of your products, including specifications, prices and packing.7. In reply to your inquiry of January 12, we are pleased to inform you that a catalog and a pricelist have been airmailed separately for your reference.8. If, however, you need any other information, please do not hesitate to let us know. We shallbe only too glad to answer further questions from you.1. As you will notice, our prices are quite competitive, and since we carry large stocks of allmodels, we can promise delivery within a month of receipt of your L/C.2. If you can let us have an idea of the quantity you are going to order, we may consider givingyou a more favorable discount.3. Though we no longer supply Type SB-95, we have in stock Type SB-99, which is both betterin performance and more reasonable in price.1. This is to confirm our telephone discussion this morning. Enclosed is our Order No. CT504for 1,500 pounds of Longjing Green Tea at 36 pence per lb CIF London for shipment during June/July.2. As the demand for our laser printers is on the increase, we hope you will act immediately ifyou are considering placing an order with us.3. Please note that the goods must be in strict conformity with the samples in quality. If this firstorder is satisfactorily executed, regular orders will follow.4. Thank you f or your prompt reply to our inquiry of April 22. We are now pleased to orderfrom you 2000 dozen pure silk T-shirts. (For details, please refer to our enclosed order No.358.)5. Although our price is a little higher than quotations of other suppliers, the superior quality ofour products more than compensates for the difference in price, and it is to your own advantage to order goods of really good quality.1. In the absence of your definite instructions about insurance, we have covered your orderedgoods against W.P.A. for 110% of the invoice value as usual.2. We have noted your request for insurance against War Risk. But, as you know, our CIFquotation includes W.P.A. only. Therefore, if you require this additional coverage, the extra premium will be borne by you.3. If the buyer finds after inspection that the goods are damaged, he has the right to file a claimwith the underwriter agai nst a surveyor’s report within 30 days of the arrival of the goods at the port of destination.4. We regret to inform you that of the invoiced 12 laser printers in Case No. 8, five were foundupon arrival to be badly damaged. (OR: We wish to inform you that Case No. 8 was invoiced as containing 12 laser printers, five of which were regrettably found upon arrival to be badly damaged.)5. The People’s Insurance Company of China is a large state-owned enterprise, which enjoysthe reputation of settling claims promptly and equitably and has agencies in the main ports and areas throughout the world.6. We have already executed that part of your order which we could supply from stock. Theremainder may be subject to a delay of four to six weeks.7. We shall be glad to know frequency of sailings, lowest rates for large shipments, andgroupage rates for small consignments.8. The goods under your order No. 297 have been packed and are ready for despatch, and wewould be pleased if you would fill up, sign and return the attached instructions form as soon as possible.9. You can save both time and money by letting us handle all shipping and Customs formalitiesfor you.10. To assist you in introducing our products into your market as early as possible, we agree toadvance the initial shipment of 1/3 (one third) of the total quantity from June/July to April/May.1.Our terms of payment are by confirmed, irrevocable letter of credit available by draft atsight, reaching us one month ahead of shipment, remaining valid for negotiation in China for another 21 days after the prescribed time of shipment, and allowing transhipment and partial shipments.2.For the time being, therefore, we regret our inability to accept D/A in any transactionswith our buyers abroad.3.Regrettably there is no news from you up to the present moment about your L/C, whichshould have reached us by the end of last month.4.Please amend L/C No. 99S086 to read “Transhipment allowed”, and delete the clauseabout insurance policy as this transaction is concluded on CFR basis.5.As your country has no consulate in this city, it is our practice to have the invoicecertified by the China Council for the Promotion of International Trade. Please amend your L/C accordingly.6.。

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