上海杰依工贸限公司进出口贸易答案
2024年报关员之报关员业务水平考试通关试题库(有答案)

2024年报关员之报关员业务水平考试通关试题库(有答案)单选题(共45题)1、大连对外贸易有限公司(2562565204)进口一批进料加工材料,全部用于加工返销。
A.5921036495187B.2562565204C.346920187EHD.EDJS301864【答案】 D2、资料1A.A: 380000111025005000B.Y: 001590/MDN/2011 Y: S: JK2011003127 S: JK2011003127C.S: JK2011003127D.Y: S: JK2011003127【答案】 D3、大连对外贸易有限公司(2562565204)进口一批进料加工材料,全部用于加工返销。
A.卡拉奇B.马来西亚C.香港D.巴基斯坦【答案】 A4、资料1A.一般贸易B.来料料件内销C.来料边角料内销D.来料成品减免【答案】 B5、某公司按CIF条件出口坯布1000包,货在途中因货舱淡水管道滴漏,致使该批坯布中的150包遭水渍,保险公司对投保下列哪种险别负责赔偿?( )A.平安险B.水渍险C.一切险D.附加险【答案】 C6、资料1A.CIGD1100223B.IGD1100223C.A840042910D.1000464403117【答案】 B7、海关对进出口货物放行之日起( )或者在保税货物、减免税进出口货物的海关监管期限内及其后的( ),海关可以对与进出口货物直接有关的企业、单位的会计帐簿、报关单等资料实施稽查。
A.3年内;3年内B.1年内;3年内C.3年内;1年内D.1年内;1年内【答案】 A8、以下各项中,()是贸易深加工结转的含义。
A.加工贸易企业经过批准将生产的成品、半成品直接结转给同一海关关区内的加工贸易企业,由后者再出口的一种贸易方式B.加工贸易企业经过批准将生产的成品、半成品直接结转给另一海关关区内的加工贸易企业,由后者进行深加工后再出口的一种加工贸易方式C.加工贸易企业经过批准将生产的成品、半成品直接结转给同一海关关区内的加工贸易企业,由后者进行深加工后再出口的一种加工贸易方式D.加工贸易企业经过批准将生产的成品、半成品直接结转给另一海关关区内的加工贸易企业,由后者再出口的一种贸易方式【答案】 B9、于商品皮重的计算中,标准单件皮重乘总件数得出的皮重被称为()。
上海杰依工贸限公司进出口贸易答案

操作一:建交参考
上海杰依工贸有限公司
SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY
地址:中国上海浦北路906号
ADD: 906 PUBEI ROAD,SHANGHAI
电话:0086-21-64759723
TEL:0086-21-64759723
传真:0086-21-64759800
5)出口报价:
FOBC3=(实际成本+国内费用)/(1-佣金率-预期利润率)
=(32.2154+7.1333)/(1-3%-15%)/8.25
=5.82美元/条
CFRC3=(实际成本+国内费用+出口运费)/(1-佣金率-预期利润率)
=(32.2154+7.1333+7.425)/(1-3%-15%)/8.25
Looking back on the past cooperation between us, we appreciate the sound friendship and joint efforts though some shipments were not to your satisfaction. You may be interested to know that we have established a comprehensive monitoring system to ensure the quality and improve our after-sales service programs all-round. We assure you if we receive your new inquiry we would give the best price for the high-quality goods in strict conformity with the delivery date.
2024年报关员之报关员业务水平考试通关练习题包括详细解答

2024年报关员之报关员业务水平考试通关练习题包括详细解答单选题(共20题)1. 某进出口公司与外商签定加工贸易合同,该公司已在规定的期限内将进口料件加工复出口,该合同于五月二十日执行完毕。
该企业办理该合同的海关和银行保证金台帐核销手续的时间是( )。
某进出口公司与外商签定加工贸易合同,该公司已在规定的期限内将进口料件加工复出口,该合同于五月二十日执行完毕。
该企业办理该合同的海关和银行保证金台帐核销手续的时间是( )。
A.六月二十日以前B.六月二十日以前C.七月五日以前D.七月二十日以前【答案】 B2. 江门市鸿兴经贸进出口公司(4407960183)代理鹤山市广利达进出口贸易发展有限公司(4407966208)进口带鱼一批,货物进口后,经营单位按《中国一东盟合作框架协议》项下可享受协定税率货物填制报关单向海关进行申报,并提供原产地证书等有关监管证件。
带鱼法定计量单位为千克,监管条件为AB,申报要素为“1.品名;2.制作、保存方法;3.个体重量[如1000?2000克/条(块)等江门市鸿兴经贸进出口公司(4407960183)代理鹤山市广利达进出口贸易发展有限公司(4407966208)进口带鱼一批,货物进口后,经营单位按《中国一东盟合作框架协议》项下可享受协定税率货物填制报关单向海关进行申报,并提供原产地证书等有关监管证件。
带鱼法定计量单位为千克,监管条件为AB,申报要素为“1.品名;2.制作、保存方法;3.个体重量[如1000?2000克/条(块)等A.此栏为空B.@XXXXXXXXXXXXXXXXC.NAJADE/1010D.JIANGONG598/520101005110【答案】 D3. 无锡长弓电子科技股份有限公司办理加工贸易纸质手册,进口集成电路芯片,加工生产存储集成电路。
加工生产完毕后,成品深加工结转至乡己元电子(苏州)有限公司。
生产过程中产生的存储集成电路残次品经海关批准后作销毁处理。
2024年报关员之报关员业务水平考试考试题库(精选)

2024年报关员之报关员业务水平考试考试题库(精选)单选题(共180题)1、下列企业、单位中不属报关单位的是().(2004年)A.经海关批准在海关临时注册登记的境内某大学B.在海关注册登记的经营进出境快件业务的某快递公司C.在海关注册登记的某外商投资企业D.在海关注册登记的经营转关运输货物境内运输业务的某承运人【答案】 D2、按CIF Landed 贸易术语成交,买卖双方的风险划分界限为()。
A.货物在装运港越过船舷B.货物在目的港越过船舷C.货物交到目的港的码头D.货交承运人【答案】 A3、下列选项中,()的情形不应成为影响成交价格的因素。
A.单独列明的境内外技术培训与境外考察费用B.买方控制卖方5%以上公开发行的有表决权的股份C.买方为卖方货物在某一地区的独家代理D.进口货物只能用于展示或免费赠送【答案】 A4、报关企业_,不得申请设立跨关区分支机构。
A.2年内有1次走私行为的B.1年内因违规被处罚款达人民币100万元的C.上一年度代理申报的进出口报关差错率达15%的D.拖欠应纳税款人民币5万元的【答案】 A5、(一)某公司从日本以快件方式进口传真机使用的传感器一批(5纸箱,价值9万美元);另,供货方免费提供传真机使用说明书200份(1纸箱,标明价值50美元).报关员在办理该批货物进口报关手续时因报关行为不规范,被海关记5分. (设1美元=8元人民币;传真机使用说明书的进口关税税率为7.5%,进口环节增值税税率为17%;传真机传感器属自动许可管理商品.)(2006年)根据上述案例,回答下列问题.A.进口关税免征;进口环节增值税免征B.进口关税30元;进口环节增值税731元C.进口关税免征;进口环节增值税73.1元D.进口关税免征;进口环节增值税68元【答案】 C6、甲企业对另一关区内的乙企业进口的加工贸易料件进行加工,成品交乙企业出口,应当由()到()办理备案手续口A.甲企业;甲企业B.甲企业;乙企业C.乙企业;甲企业D.乙企业:乙企业【答案】 C7、报关企业是指已完成______ 手续,取得办理进出口货物报关资格的境内法人。
2024年报关员之报关员业务水平考试能力检测试卷B卷附答案

2024年报关员之报关员业务水平考试能力检测试卷B卷附答案单选题(共180题)1、(一)上海市某外商独资企业向该企业在境外的分公司订购进口设备200套(属自动进口许可证管理、法定检验商品),该企业向海关出具的发票价格为CIF50 000美元/台.货物进口后该企业在境内将设备售出,并将其所得价款的1.%(8 000美元/台)返还给境外的分公司.在该货物进口的同期,海关掌握的相同货物的进口成交价格为CIF60 000美元/台. 已知汇率为1美元=8.28人民币,该设备适用税率为复合税,其中CIF50 000美元/台以下(含50 000美元/台)的关税税率为单一从价税3.%;CIF50 000美元/台以上的关税税率为124 200元人民币/台再加5%的从价关税.根据上述案例,回答下列问题.A.暂时不缴纳税款,向海关申请行政复议B.暂时不缴纳税款,直接向人民法院提起诉讼C.缴纳税款,在向海关申请行政复议的同时,又向人民法院提起诉讼D.缴纳税款,先向海关申请行政复议;对复议决定仍不服的,再向人民法院提起诉讼【答案】 D2、在托收方式下,对出口商来说,下面哪一种选择风险最小( )A.D/P90天B.D/A30天C.D/P30天D.D/A60天【答案】 C3、大连顺昌物流有限公司是经大连海关报关注册登记的一家代理报关公司。
该公司主要在大连机场海关办理报关业务。
2006年公司报关业务扩大,拟在天津塘沽设立分支机构,则该公司应向()办理注册登记手续。
A.大连海关B.塘沽海关C.天津海关D.大连机场海关【答案】 B4、2010年6月1日,江苏超特塑料有限公司向主管海关申领加工贸易电子化手册 (有效期至2011年8月31日),从境外购进聚对笨二甲酸乙二酯一批,用于加工生产包装用塑胶盒。
同时,以“不作价设备”贸易方式申报进口打码机10台(CIF1 500美元/台,关税税率8%,增值税税率17%, 1美元=6.8人民币),用于塑胶盒打码。
贸易行业笔试题及答案解析

贸易行业笔试题及答案解析一、单项选择题(每题1分,共10分)1. 国际贸易中,最常用的价格术语是()。
A. FOBB. CIFC. DDPD. EXW答案:B解析:CIF(Cost, Insurance and Freight)即成本加保险费加运费,是指卖方必须负担货物交至指定目的港所需的成本、保险费和运费。
2. 根据《国际贸易术语解释通则》,DDP(Delivered Duty Paid)条款下,卖方承担的最大责任,直到()。
A. 货物交付买方B. 货物运至买方指定地点C. 货物越过船舷D. 货物到达目的地并办理完所有进口手续答案:D解析:DDP条款下,卖方负责将货物运输到指定的目的地,并承担所有风险和费用,包括办理进口清关手续和支付相关关税。
3. 在国际贸易中,信用证支付方式的主要优点是()。
A. 简化交易流程B. 保障卖方收款C. 保障买方收到货物D. 降低运输成本答案:B解析:信用证是一种由银行出具的支付保证,确保卖方在满足特定条件下能够收到款项,从而保障卖方的收款安全。
4. 以下哪个不是世界贸易组织(WTO)的基本原则?()A. 非歧视原则B. 市场准入原则C. 自由贸易原则D. 保护主义原则答案:D解析:WTO的基本原则包括非歧视原则、市场准入原则和自由贸易原则,旨在促进成员国之间的贸易自由化。
保护主义原则与WTO的目标相悖。
5. 根据国际商会(ICC)的规定,商业发票(Commercial Invoice)应该包含以下哪些信息?()A. 货物描述、数量、价格B. 卖方和买方的名称和地址C. 付款方式和运输方式D. 所有上述信息答案:D解析:商业发票是贸易双方进行交易的重要文件,通常包含货物的详细描述、数量、价格,以及卖方和买方的名称和地址,付款方式和运输方式等信息。
二、多项选择题(每题2分,共10分)6. 以下哪些因素会影响国际货物运输的成本?()A. 货物的重量和体积B. 运输距离C. 运输方式D. 目的地国家的进口关税答案:ABCD解析:国际货物运输成本受多种因素影响,包括货物的重量和体积、运输距离、运输方式以及目的地国家的进口关税等。
2022年-2023年报关员之报关员业务水平考试题库检测试卷A卷附答案

2022年-2023年报关员之报关员业务水平考试题库检测试卷A卷附答案单选题(共30题)1、某企业以一般贸易方式进口一台机器设备,申报价格10万美元,海关对其准确性产生怀疑,采用成交价格法进行价格调整。
其审价程序应为:A.先进行价格质疑,再进行价格磋商B.只进行价格质疑,无需进行价格磋商C.无需进行价格质疑,直接进行价格磋商【答案】 B2、报关企业所属的报关员离职的,应当自报关员离职之日起( )内向海关报告,并将报关员证件交注册地海关予以注销。
A.15日B.7日C.30日D.5日【答案】 B3、中商华联贸易有限公司(海关注册编码1102918123)代理湖南长沙家佳纺织有限责任公司(海关注册编码4301962104)进口未梳棉花(法定检验检疫商品,法定计量单位为千克)。
货物系合同卖方台湾某公司在2008年4月于棉花原产国采购后运输进境并存放于某公用型保税仓库。
2008年8月,华联公司与台湾公司签订合同后,自上述保税仓库提取合同约定数量棉花出库并办理进口报关手续,申报时华联公司向海关提交编号为B43020080505007“关税配额外优惠税率进口棉花配额证”(监管证件代码:e)。
海关放行后,华联公司安排将货物运至境内目的地,交由家佳公司用于生产内销成品。
A.B43020080505007B.K42185D00012C.A.XXXXXXXXXXXXXXXD.此栏为空【答案】 D4、(五)资料l浙江浙海服装进出口公司(3313910194)在对口合同项下进口蓝湿牛皮,委托浙江嘉宁皮革有限公司(3313920237)加工牛皮沙发革.承运船舶在帕腊纳瓜港装货起运,航经大阪,又泊停釜山港转“HANSA STAVANGER”号轮HV300W航次(提单号:HS03D8765)于2003年7月30日抵吴淞口岸申报进境.经营单位委托上海某货运代理公司持C29083100693号手册和310200103036124号入境货物通关单(代码:A)于次日向海关申报货物进口.该货物法定计量单位为千克,海运费、港杂费合计1 500美元,保险费为140美元.(2003年)A.PGSH0002B.ZJJ04LC0300135C.E0683D.HS03D8765【答案】 D5、资料1A.罐装B.铁桶C.集装箱D.托盘【答案】 D6、经过背书才能转让的提单是()。
国际贸易报关实务各章习题答案

第1章习题答案案例分析答案:我方选用FOB术语不妥当,应选择FCA术语成交。
本案采用集装箱运输,若采用FCA术语成交,比采用FOB术语有以下好处:(1)可以提前转移风险(2)可以提早取得运输单据(3)可以提早交单结汇,提高资金的周转率(4)可以减少卖方的风险责任1.1判断以下说法正确与否:1.×2.×3.√4.×5.√1.2单项选择题:1. D 2. A 3. C 4. C 5. B第2章习题答案案例分析答案:略2.1选择题1.ABC 2.ABCD 3.ABC 4.B 5.ABC2.2 判断以下说法正确与否:1.√2√.3.√4.×5.√本章实践发生这种情况的主要原因是永昌贸易有限公司还没有在主管海关办理报关单位注册登记手续,不是进出口货物收发货人,没有向海关办理报关业务的权利。
第3章习题答案案例分析:中国是《濒危野生动植物种国际贸易公约》(CITES)的缔约国,绝对禁止象牙贸易,象牙手镯这样的象牙制品都不行。
2.1选择题:1.B 2.A3.ABC4.C5.ABCD2.2 判断以下说法正确与否:1.√2.×3.√4.√5.×本章实践(1)ABCD (2)AB (3)AC第4章习题答案本章案例答案:企业滞报,应向海关缴纳4天的滞报金。
2.1选择题:1.C 2.C3.AC4.A5.ABCD2.2 判断以下说法正确与否:1.√2.√3.×4.×5.√本章实践答案1. C 2.A C 3.C第5章习题答案案例分析答案:实转/领册1.1判断以下说法正确与否:1.√2.√3.√4.5.×6.√1.2单项选择题1. D 2.A 3.C 4.B 5.D 6. A本章实践1.B2.A3.B4.ABC第6章习题答案案例分析答案:1.因修建、布置展台等进口的一次性廉价物品。
2.在展览品进口前,向海关提出暂时进境申请,向海关提供担保。
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国贸答案操作一:建交参考上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址:中国上海浦北路906号ADD: 906 PUBEI ROAD,SHANGHAI电话:0086-21-64759723TEL:0086-21-64759723传真:0086-21-64759800FAX:0086-21-64759800Hassan Al Kamar For General TradingP.O. Box 20242 Taiz StreetSana'a - Republic of YemenDate: March 2nd 2003Dear Ms Lamia Khashoggi,How are you? It is almost a year since we concluded our last transaction. During this long period, we believe you have been going smoothly in a profitable way, while our company has been developing fast as well. Now we have set up more factories and the capacity of our manufacturers has been doubled, so we can do business more flexibly.Looking back on the past cooperation between us, we appreciate the sound friendship and joint efforts though some shipments were not to your satisfaction. You may be interested to know that we have established a comprehensive monitoring system to ensure the quality and improve our after-sales service programs all-round. We assure you if we receive your new inquiry we would give the best price for the high-quality goods in strict conformity with the delivery date.In particular, we'd like to recommend our latest product: TENDER BRAND BABY BLANKET, which enjoys a high reputation in other western Asian countries because of its fashionable designing, elaborated craftsmanship and excellent material. We have sent to you separately our updated catalogue with illustrations.We will be appreciated if you would inform us of your comments on these items as well as the market situation in your region. It is obviously to our mutual benefit if we can meet the demand of your country.Waiting for your favorable reply.Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYX X Xmanager操作二:报价参考上海杰依工贸有限公司货号:SY0011)实际成本=采购成本-退税收入=34.90-34.90×9%/(1+17%)=32.2154元/条2)20英尺集装箱装箱量:25/(1.02×0.525×0.31)=150.5979,取整,150箱报价数量:150×20=3000 打3)国内费用:5+(500+1000+350+50+1000+500+2000+1000)/3000=7.1333元/条4)出口运费=(2700×8.25)/3000=7.425元/条5)出口报价:FOBC3=(实际成本+国内费用)/(1-佣金率-预期利润率)=(32.2154+7.1333)/(1-3%-15%)/8.25=5.82美元/条CFRC3=(实际成本+国内费用+出口运费)/(1-佣金率-预期利润率)=(32.2154+7.1333+7.425)/(1-3%-15%)/8.25=6.91美元/条CIFC3=(实际成本+国内费用+出口运费)/(1-佣金率-预期利润率-(1+加成率)×保费率)=(32.2154+7.1333+7.425)/(1-3%-15%-110%×(0.6%+0.3%))/8.25=7.00美元/条货号:BS0071)实际成本=采购成本-退税收入=36.70-36.70×9%/(1+17%)=33.8769元/条2)20英尺集装箱装箱量:25/(1.02×0.525×0.31)=150.5979,取整,150箱报价数量:150×20=3000 打3)国内费用:5+(500+1000+350+50+1000+500+2000+1000)/3000=7.1333元/条4)出口运费=(2700×8.25)/3000=7.425元/条5)出口报价:FOBC3=(实际成本+国内费用)/(1-佣金率-预期利润率)=(33.8769+7.1333)/(1-3%-15%)/8.25CFRC3=(实际成本+国内费用+出口运费)/(1-佣金率-预期利润率)=(33.8769+7.1333+7.425)/ /(1-3%-15%)/8.25=7.16美元/条CIFC3=(实际成本+国内费用+出口运费)/(1-佣金率-预期利润率-(1+加成率)×保费率)=(33.8769+7.1333+7.425)/(1-3%-15%-110%×(0.6%+0.3%))/8.25=57.25美元/条货号:WP1011)实际成本=采购成本-退税收入=40.20-40.20×9%/(1+17%)=37.1077元/条2)20英尺集装箱装箱量:25/(1.05×0.54×0.33)=133.6112,取整,133箱报价数量:133×20=2660 打3)国内费用:5+(500+1000+350+50+1000+500+2000+1000)/2660=7.4060元/条4)出口运费=(2700×8.25)/2660=8.3741元/条5)出口报价:FOBC3=(实际成本+国内费用)/(1-佣金率-预期利润率)=(37.1077+7.4060)/(1-3%-15%)/8.25=6.58美元/条CFRC3=(实际成本+国内费用+出口运费)/(1-佣金率-预期利润率)=(37.1077+7.4060+8.3741)/ /(1-3%-15%)/8.25=7.82美元/条CIFC3=(实际成本+国内费用+出口运费)/(1-佣金率-预期利润率-(1+加成率)×保费率)=(37.1077+7.4060+8.3741)/(1-3%-15%-110%×(0.6%+0.3%))/8.25=7.91美元/条货号:AF0221)实际成本=采购成本-退税收入=44.50-44.50×9%/(1+17%)=41.0769元/条2)20英尺集装箱装箱量:25/(1.10×0.56×0.34)=119.3659,取整,119箱报价数量:119×20=2380 打3)国内费用:5+(500+1000+350+50+1000+500+2000+1000)/2380=7.6891元/条4)出口运费=(2700×8.25)/2380=9.3592元/条5)出口报价:FOBC3=(实际成本+国内费用)/(1-佣金率-预期利润率)=(41.0769+7.6891)/ /(1-3%-15%)/8.25=7.21美元/条CFRC3=(实际成本+国内费用+出口运费)/(1-佣金率-预期利润率)=(41.0769+7.6891+9.3592)/(1-3%-15%)/8.25=8.59美元/条CIFC3=(实际成本+国内费用+出口运费)/(1-佣金率-预期利润率-(1+加成率)×保费率)=(41.0769+7.6891+9.3592)/(1-3%-15%-110%×(0.6%+0.3%))/8.25操作三:发盘参考上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址:中国上海浦北路906号ADD: 906 PUBEI ROAD,SHANGHAI电话:0086-21-64759723TEL:0086-21-64759723传真:0086-21-64759800FAX:0086-21-64759800Hassan Al Kamar For General TradingP.O. Box 20242 Taiz StreetSana'a - Republic of YemenDate: March 12th, 2003Dear Ms Lamia Khashoggi,Thank you for your inquiry of March 7th, 2003 and we are very glad to hear from you again.We wish to advise that samples you requested has be sent to you earlier today. Kindly inform us upon receipt of the said samples. As to the relevant fee, in order to facilitate you to promote sales in the initial stage, we furnish them to you free of charge. We believe through our mutual efforts, there will be active demand in your market.We are now pleased to quote as follows:Art.No. Pc./ctn. Mea.(cm) G.W.(kg) N.W.(kg) Unit Price(USD)FOBC3 CFRC3 CIFC3SY001 20 102x52.5x31 39 36 5.82 6.91 7.00BS007 20 102x52.5x31 40 37 6.06 7.16 7.25WP101 20 105x54x33 43 40 6.58 7.82 7.91AF022 20 110x56x33 46 43 7.21 8.59 8.70Min. Qty: As to each Art. No., 1x 20' FCLPacking: To be packed in plastic bags with zip of 1 p.c. each, 20 p.c. to a carton.Shipment: Within 30 days of receipt of the relative L/C.Payment: By irrevocable L/C at sight opened through a bank acceptable to the Seller. Insurance: On CIF basis, effected by us covering 110% of the invoice value against All Risks & War Risk as per C.I.C. dated 01/01/1981.This quotation is only valid for 5 days.You are cordially invited to take advantage of this attractive offer. We are anticipating a large order from the United States, and that will cause a sharp rise in price.We look forward to receiving your order.Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYX X Xmanager操作四:还价参考杰依工贸有限公司1)利润核算:货号SY001总利润额:6.30x8.25x3000-32.2154x3000-5x3000-(500+1000+350+50+1000+500+2000+1000)-2700x8.25-6.30x8.25x3000(1.1x0.009+0.03)=155925-96646.2-15000-6400-22275-6221.4075=9382.39 (元)货号BS007 总利润额:6.53x8.25x3000-33.8769x3000-5x3000-6400-2700x8.25-6.53x8.25x3000x(1.1x0.009+0.03)=161617.5-101630.7-15000-6400-22275-6448.5382=9863.26(元)货号WP101 总利润额:7.12x8.25x2660-37.1077x2660-5x2660-6400-2700x8.25-7.12x8.25x2660x(1.1x0.009+0.03)=156248.4-98706.482-13300-6400-22275-6234.3111=9332.61(元)货号AF022 总利润额:7.83x8.25x2380-41.0769x2380-5x2380-6400-2700x8.25-7.83x8.25x2380x(1.1x0.009+0.03) =153742.05-97763.022-11900-6400-22275-6134.3076=9269.72(元)2)成本核算:货号SY001实际成本:6.30x8.25-7.1333-7.425-6.30x8.25x(0.03+1.1x0.009+0.15)=27.5466采购成本:27.5466/(1-0.09/1.17)=29.84(元)/条货号BS007实际成本:6.53x8.25-7.1333-7.425-6.53x8.25x(0.03+1.1x0.009+0.15)=29.0838采购成本:29.0838/(1-0.09/1.17)=31.51(元)/条货号WP101实际成本:7.12x8.25-7.4060-8.3741-7.12x8.25x(0.03+1.1x0.009+0.15)=31.8052采购成本:31.8052/(1-0.09/1.17)=34.46(元)/条货号AF022实际成本:7.83x8.25-7.6891-9.3592-7.83x8.25x(0.03+1.1x0.009+0.15)=35.2821采购成本:35.2821/(1-0.09/1.17)=38.22(元)/条3)再次报价:货号SY001CIFC5:=(32.2154+7.425+7.1333)/(1-0.009x1.1-0.08-0.05)=54.3817=USD6.59/pc.货号BS007CIFC5:=(33.8769+7.425+7.1333)/(1-0.009x1.1-0.08-0.05)=56.3135=USD6.83/pc.货号WP101CIFC5:=(37.1077+7.4060+8.3741)/(1-0.009x1.1-0.08-0.05)=61.4903=USD7.45/pc.货号AF022CIFC5:=(41.0769+9.3592+7.6891)/(1-0.009X1.1-0.08-0.05)=67.5796=USD8.19/pc.操作五:还盘参考上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址:中国上海浦北路906号ADD: 906 PUBEI ROAD,SHANGHAI电话:0086-21-64759723TEL:0086-21-64759723传真:0086-21-64759800FAX:0086-21-64759800--------------------------------------------------------------------------------Hassan Al Kamar For General TradingP.O. Box 20242 Taiz StreetSana'a - Republic of YemenDate: March 22nd 2003Dear Ms Lamia Khashoggi,Thank you for your letter of March 17th 2003but we are sorry to learn of your opinion about our quotation.We understand that the competition at your area is tough and that cheap products of low quality have dumped the market. However, we trust you could easily differentiate our quality with the rest of similar products. Our blankets have undergone a series of special procedures so that they feel soft and tender with good heat preservation, due to which our costs are more expensive and our quality are far better than other products. So it is understandable that the prices we quoted are worth it.But in order to assist you to compete in the market, we are prepared to make some adjustments:Art. No. Quantity Unit PriceSY001 3000 pieces USD 6.59 CIFC5 HODEIDAHBS007 3000 pieces USD 6.83 CIFC5 HODEIDAHWP101 2660 pieces USD 7.45 CIFC5 HODEIDAHAF022 2380 pieces USD 8.19 CIFC5 HODEIDAHAs to the terms of payment, we regret to say we cannot accept D/P terms although we have every confidence in your integrity and ability. Since we have been selling the goods on L/C basis, it might bring about certain effect on our relations with other clients if lending you this privilege exclusively. We are quite aware of your situation, so as a special sign of cooperation, we agree to accept L/C at 30 days from B/L date during this sales-pushing stage. In addition, we would like to draw your attention to the fact that the usual commission we allow is 3%, but in your case, it has been specially raised to 5% to facilitate your efforts in sales.Please note that we have given you our most favorable conditions and we trust that the above will be acceptable to you. We highly appreciate your early order.Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYXXXManager操作六:成交参考杰依工贸有限公司合同核算:1. 成交价格:Art.No. SY001: USD6.59=54.3675 (元)Art.No. BS007: USD6.83=56.3475 (元)Art.No. WP101: USD7.45=61.4625 (元)Art.No. AF022:USD8.19=67.5675 (元)2. 成交金额: 6.59*3000+6.83*3000+7.45*2660+8.19*2380=USD79569.2=656445.9(元)3. 购货成本: 34.90*3000+36.70*3000+40.20*2660+44.50*2380=427642 (元)4. 退税收入: 427642/1.17*0.09=32895.538(元)5. 国内费用:5*(3000+3000+2660+2380)+4*(500+1000+1000+500+2000+1000+350+50)=80800(元)6. 出口运费: 2700*8.25*4= 89100 (元)7. 保险费用: 656445.9×1.1×0.9%=6498.8144(元)8. 佣金费用: 656445.9*0.05=32822.295(元)9. 成交利润=成交金额- 实际成本- 国内费用- 出口运费-保险费用-佣金=656445.9-427642+32895.538-80800-89100-6498.8144-32822.295=52478.33(元)10. 成交利润率=52478.33/656445.9= 8.00%操作七:合同参考<1> <2>上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址:中国上海浦北路906号ADD: 906 PUBEI ROAD,SHANGHAI电话:0086-21-64759723TEL:0086-21-64759723传真:0086-21-64759800FAX:0086-21-64759800--------------------------------------------------------------------------------Hassan Al Kamar For General TradingP.O. Box 20242 Taiz StreetSana'a - Republic of YemenDate: April 1st 2003Dear Ms Lamia Khashoggi,We are very pleased to receive your order dated March 27th 2003. We accept the order the are enclosing you our Sales Confirmation No. JY-HSNSC05 in duplicate of which please countersign and return one copy to us for our file.We trust you will open the relative L/C at an early date and we shall arrange delivery as soon as we get your L/C. Please see to it that the L/C must conform to the terms and conditions we have agreed upon thus to avoid following amendments.Thank for your cooperation.Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYX X Xmanager操作七:合同参考<1> <2>SALES CONFIRMATIONS/C No.: JY-HSNSC05Date: April 1st 2003The Seller:SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYThe Buyer:HASSAN ALKAMAR FOR GENERAL TRADINGAddress:906 PUBEI ROAD Address: P.O.BOX 20242 TAIZ STREET SHANGHAI, CHINASANA'A - REPUBLIC OF YEMENPACKING: TO BE PACKED IN PLASTIC BAGS WITH ZIP OF ONE PC EACH, 20 PCS TO ACARTON,TOTAL 552 CARTONS ONLY.SHIPMENT: TO BE EFFECTED BY THE SELLER FROM SHANGHAI TO HODEIDAH NOT LATERTHAN MAY 31TH 2003 ON CONDITION THAT UPON RECEIPT OF THE RELEVANT L/C WITH PARTIAL SHIPMENT AND TRANSHIPMENT NOT ALLOWED.PAYMENT: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THESELLER AN IRREVOCABLE LETTER OF CREDIT AT 30 DAYS FROM B/L DATE TO REACH THE SELLER BEFORE APRIL 25TH 2003 AND VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.INSURANCE: T HE SELLER SHALL COVER THE INSURANCE FOR 110% OF TOTAL INVOICEVALUE AGAINST ALL RISKS AND WAR RISK AS PER AND SUBJECT TO THE RELEVANT OCEAN MARINE CARGO CLAUSES OF PEOPLE'S INSURANCE COMPANY OF CHINA DATED 1/1/1981.Confirmed by: THE SELLERTHE BUYER SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY XXXREMARKS:1. The buyer shall have the covering letter of credit which should reach the Seller 30 days before shipment, failing which the Seller reserves the right to rescind without further notice, or to regard as still valid whole or any part of this contract not fulfilled by the Buyer, or to lodge a claim for losses thus sustained, if any.2. In case of any discrepancy in Quality/Quantity, claim should be filed by the Buyer within 30 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 15 days after the arrival of the goods at port of destination.3. For transactions concluded on C.I.F. basis, it is understood that the insurance amount will be for 110% of the invoice value against the risks specified in the Sales Confirmation. If additional insurance amount or coverage required, the Buyer must have the consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.4. The Seller shall not hold liable for non-delivery or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natural disasters, war or other causes of Force Majeure, However, the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registered airmail with a certifi-cate issued by the China Council for the Promotion of International Trade attesting such event(s).5. All deputies arising out of the performance of, or relating to this contract, shall be settled through negotiation.In case no settlement can be reached through negotiation, the case shall then be submitted to the China International Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rules.The arbitration shall take place in Shanghai. The arbitral award is final and binding upon both parties.6. The Buyer is requested to sign and return one copy of this contract immediately after receipt of the same.Objection, if any, should be raised by the Buyer within it is understood that the Buyer has accepted the terms and conditions of this contract.7. Special conditions: ( These shall prevail over all printed terms in case of any conflict.)操作八:审证参考上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址:中国上海浦北路906号ADD: 906 PUBEI ROAD,SHANGHAI电话:0086-21-64759723TEL:0086-21-64759723传真:0086-21-64759800FAX:0086-21-64759800审证意见信用证存在的问题需要修改的理由信用证金额有误无法全额出运货物国外到期易产生逾期交单付款期限不妥超出合同规定期限合同号码错误与实际合同号码不符投保加成错误增加保费支出投保依据的条款制订的日期有误与实际不符检验条款不妥限制过严包装条款有误增加包装支出没有受UCP500约束的文句信用证开立无依据操作九:改证参考上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址:中国上海浦北路906号ADD: 906 PUBEI ROAD,SHANGHAI电话:0086-21-64759723TEL:0086-21-64759723传真:0086-21-64759800FAX:0086-21-64759800Hassan Al Kamar For General TradingP.O. Box 20242 Taiz StreetSana'a - Republic of YemenDate: April 25, 2003Dear Ms Lamia Khashoggi,Thank you for your L/C No. HSN-JYLC05.However, when we checked the L/C with the relevant contract, we found the following discrepancies: 1 The amount of the L/C is U.S. DOLLARS SEVENTY NINE THOUSAND FIVE HUNDRED "SIXTYNINE" AND CENTS TWENTY instead of "SIX NINE".2 The negotiation place shall be in China.3 The draft should be at 30 days from B/L date not 30 days after sight.4 The S/C number shall be JY-HSNSC05 instead of HSN-JYSC05.5 The insured value should be full invoice value "plus 10%" not "plus 110%" and it should subject to and as per "C.I.C. dated 1/1/1981" not "I.C.C. dated 1/1/1980".6 The inspection clause should read as "Inspection should be effected before shipment by the beneficiary. Relevant documents or certificates are required to be issued by Shanghai Export Commodity Inspection Bureau or specific inspector accepted by the Beneficiary. Meanwhile, the Applicant reserves the right of re-inspection at the destination port."7 The goods are not required to be packed in colored polybags, which is not in conformity with our contract and will raise our cost.8 The L/C is subject to UCP500.Please ask your banker to amend the L/C accordingly, and please see to it that the L/C amendment should reach us before 30 APRIL 2003, so that you can receive the goods without delay.Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYX X Xmanager操作十:订舱参考<1> <2> <3>公司编号:BH05JY出口货物订舱委托书日期:9-May-0121)标记唛码22)货号规格23)包装件数24)毛重25)净重26)数量27)单价28)总价TENDER BRAND BABY BLANKET CIFC5 HODEIDAHH.S.ALSY001150CTNS5850KGS5400KGS3000PCS USD6.59USD19770.00 KAMARSANA'A BS007150CTNS6000KGS5550KGS3000PCS USD6.83USD20490.00 TEL.245757WP101133CTNS5719KGS5320KGS2660PCS USD7.45USD19817.00 C/NO.1-552AF022119CTNS5474KGS5117KGS2380PCS USD8.19USD19492.2029)总件数30)总毛重31)总净重32)总尺码33)总金额552CTNS23043KGS21387KGS99.611M3USD79569.20 34)备注操作十:订舱参考<1> <2> <3>C O M M E R C I A L I N V O I1) SELLER 3) INVOICE NO. 4) INVOICE DATESHANGHAI JIEYI INDUSTRIAL TRADINGJY-HSNINV05 9-May-01COMPANY906 PUBEI ROAD 5) L/C NO. 6) DATESHANGHAI CHINA HSN-JYLC05 14-Apr-01Tel:64759723 Fax:0086 21 64759800 ISSUED BYCREDIT AGRICOLE INDOSUEZ SANNA2) BUYER 8) CONTRACT NO. 9) DATEHASSAN AL KAMAR FOR GENERALJY-HSNSC05 1-Apr-01TRADINGP.O. BOX 20242 TAIZ STREET 10) FROM 11) TOSANA'A---REPUBLIC OF YEMEN SHANGHAI HODEIDAH PORT12) SHIPPED BY 13) PRICE TERMCIFC5 HODEIDAH PORT14) MARKS 15) DESCRIPTION OF GOODS 16) QTY. 17) UNIT PRICE 18) AMOUNTTENDER BRAND BABYCIFC5 HODEIDAH PORT BLANKETAS PER APPLICANTS ORDER DATED JULY 12TH 2003 AND S/CNO.JY-HSNSC05H.S.ALART. SY001 3000 PIECES USD6.59 USD19770.00 KAMARSANA'A ART. BS007 3000 PIECES USD6.83 USD20490.00TEL.245757 ART. WP101 2660 PIECES USD7.45 USD19817.00C/NO.1-552 ART. AF022 2380 PIECES USD8.19 USD19492.20TOTAL: USD79569.2019)Total Amount in Words:SAY US DOLLARS SEVENTY NINE THOUSAND FIVE HUNDRED AND SIXTYNINE AND CENTS TWENTY ONLY20) Total Number of Packages:552 cartons21)PACKINGWe hereby certify that goods are packed in plastic bags of 1 piece each and 20 pcs to acarton22)Total Gross Weight:23043KGSL/C NO. HSN-JYLC0523) ISSUED BYSHANGHAI JIEYI INDUSTRIAL TRADING COMPANY24) SIGNATURE5 COPIES操作十:订舱参考<1> <2> <3>P A C K I N G L I S T1) SELLER 3) INVOICE NO. 4) INVOICE DATE SHANGHAI JIEYI INDUSTRIAL TRADINGCOMPANYJY-HSNINV05 9-May-01906 PUBEI ROAD 5) FROM 6) TOSHANGHAI CHINA SHANGHAI HODEIDAH PORT TEL:64759723 FAX:0086 21 64759800 7) TOTAL PACKAGES(IN WORDS)SAY FIVE HUNDRED AND FIFTY TWO CARTONSONLY2) BUYER 8) MARKS & NOS.HASSAN AL KAMAR FOR GENERALTRADINGH.S.AL KAMARP.O. BOX 20242 TAIZ STREET SANA'ASANA'A---REPUBLIC OF YEMEN TEL.245757C/NO. 1-5529) C/NOS. 10) NOS. & KINDS OFPKGS. 11) ITEM12)QTY. 13) G.W.(kg) 14) N.W.(kg) 15) MEAS(m3)TENDER BRAND BABYBLANKET1-150 150 CTNS ART.SY001 3000 PCS 5850KGS 5400KGS 24.901M3 151-300 150 CTNS ART.BS007 3000 PCS 6000KGS 5550KGS 24.901M3 301-433 133 CTNS ART.WP101 2660 PCS 5719KGS 5320KGS 24.886M3 434-552 119 CTNS ART.AF022 2380 PCS 5474KGS 5117KGS 24.923M3TOTAL: 552 CTNS 11040PCS 23043KGS 21387KGS 99.611M3L/C NO. HSN-JYLC0516) ISSUED BYSHANGHAI JIEYI INDUSTIAL TRADING COMPANY17) SIGNATUREXXX3 COPIES操作十一:报关参考<1> <2> <3>中华人民共和国海关出口货物报关单预录入编号: 海关编号:操作十一:报关参考<1> <2> <3>C O M M E R C I A L I N V O I1) SELLER 3) INVOICE NO. 4) INVOICE DATESHANGHAI JIEYI INDUSTRIAL TRADINGJY-HSNINV05 9-May-01 COMPANY906 PUBEI ROAD 5) L/C NO. 6) DATESHANGHAI CHINA HSN-JYLC05 14-Apr-01Tel:64759723 Fax:0086 21 64759800 ISSUED BYCREDIT AGRICOLE INDOSUEZ SANNA2) BUYER 8) CONTRACT NO. 9) DATEHASSAN AL KAMAR FOR GENERALJY-HSNSC05 1-Apr-01TRADINGP.O. BOX 20242 TAIZ STREET 10) FROM 11) TOSANA'A---REPUBLIC OF YEMEN SHANGHAI HODEIDAH PORT12) SHIPPED BY 13) PRICE TERMCIFC5 HODEIDAH PORT14) MARKS 15) DESCRIPTION OF GOODS 16) QTY. 17) UNIT PRICE 18) AMOUNTTENDER BRAND BABYCIFC5 HODEIDAH PORT BLANKETAS PER APPLICANTS ORDER DATED JULY 12TH 2003 AND S/CNO.JY-HSNSC05H.S.ALART. SY001 3000 PIECES USD6.59 USD19770.00 KAMARSANA'A ART. BS007 3000 PIECES USD6.83 USD20490.00TEL.245757 ART. WP101 2660 PIECES USD7.45 USD19817.00C/NO.1-552 ART. AF022 2380 PIECES USD8.19 USD19492.20TOTAL: USD79569.2019)Total Amount in Words:SAY US DOLLARS SEVENTY NINE THOUSAND FIVE HUNDRED AND SIXTYNINE AND CENTS TWENTY ONLY20) Total Number of Packages:552 cartons21)PACKINGWe hereby certify that goods are packed in plastic bags of 1 piece each and 20 pcs to acarton22)Total Gross Weight:23043KGSL/C NO. HSN-JYLC0523) ISSUED BYSHANGHAI JIEYI INDUSTRIAL TRADING COMPANY24) SIGNATUREXXX5 COPIES操作十一:报关参考<1> <2> <3>P A C K I N G L I S T1) SELLER 3) INVOICE NO. 4) INVOICE DATE SHANGHAI JIEYI INDUSTRIAL TRADINGCOMPANYJY-HSNINV05 9-May-01906 PUBEI ROAD 5) FROM 6) TOSHANGHAI CHINA SHANGHAI HODEIDAH PORTTEL:64759723 FAX:0086 21 64759800 7) TOTAL PACKAGES(IN WORDS)SAY FIVE HUNDRED AND FIFTY TWO CARTONSONLY2) BUYER 8) MARKS & NOS.HASSAN AL KAMAR FOR GENERALTRADINGH.S.AL KAMARP.O. BOX 20242 TAIZ STREET SANA'ASANA'A---REPUBLIC OF YEMEN TEL.245757C/NO. 1-5529) C/NOS. 10) NOS. & KINDS OFPKGS. 11) ITEM12)QTY. 13) G.W.(kg) 14) N.W.(kg) 15) MEAS(m3)TENDER BRAND BABYBLANKET1-150 150 CTNS ART.SY001 3000 PCS 5850KGS 5400KGS 24.901M3 151-300 150 CTNS ART.BS007 3000 PCS 6000KGS 5550KGS 24.901M3301-433 133 CTNS ART.WP101 2660 PCS 5719KGS 5320KGS 24.886M3 434-552 119 CTNS ART.AF022 2380 PCS 5474KGS 5117KGS 24.923M3TOTAL: 552 CTNS 11040PCS 23043KGS 21387KGS 99.611M3 L/C NO. HSN-JYLC0516) ISSUED BYSHANGHAI JIEYI INDUSTIAL TRADING COMPANY17) SIGNATUREXXX3 COPIES操作十二:投保参考、装船参考海运出口货物投保单1)保险人:2)被保险人:中国人民保险公司上海分公司上海杰依工贸有限公司8)运输工具: (船名) (航次)TULIP V.0089)装运港: SHANGHAI10)目的港: HODEIDAH11)投保险别: 12)货物起运日期20-May-01ALL RISKS AND WAR RISKS AS PEROCEAN MARINE CARGO CLAUSESOF P.I.C.C. DATED 1/1/1981.13)投保日期: 14)投保人签字:15-May-01上海杰依工贸有限公司XXXX操作十二:投保参考、装船参考上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址:中国上海浦北路906号ADD: 906 PUBEI ROAD,SHANGHAI电话:0086-21-64759723TEL:0086-21-64759723传真:0086-21-64759800FAX:0086-21-64759800Hassan Al Kamar For General TradingP.O. Box 20242 Taiz StreetSana'a - Republic of YemenDate: May 15th 2003Dear Ms Lamia Khashoggi,We are please to inform you that the following goods under our Sales Confirmation No.JY-HSNSC05 agaist L/C No. HSN-JYLC05 have how been shipped by s.s.Tulip V.008 sailing tomorrow from Shanghai to Hodeidah which is estimated to reach your end at May 20th 2003ABY BLANKETART.NO. SY0013000PCS@6.59in 150 CTNSART.NO. BS007 3000PCS@6.83 in 150 CTNSART.NO. WP1012660PCS @7.45 in 133 CTNSART.NO. AF022 2380PCS @8.19 in 119 CTNSTOTAL VALUE: USD 79569.20B/L NO. JY-HSNBL05We assume that you may find no trouble in taking delivery of the goods when they arrive and we hope this shipment will turn out to your entire satisfaction.With best regards!Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYXXXmanager。