进出口业务实操3模拟操作参考答案
国际贸易利达贸易有限公司贸易操作标准答案.
国际贸易利达贸易有限公司贸易操作标准答案操作一：建交参考利达贸易有限公司LIDATRADINGCOMPANYLIMITED地址：中国上海南京东路1267号传真：021－8ADD:NO.1267EASTNANJINGROAD,SHANGHAI,CHINAFAX:021-8March2nd2001DRAGONTOYCO.,LTD1180CHURCHROADNEWYORK,PA19446U.S.A.DearSirs, WehaveyournameandaddressfromtheInternetandaregladtolearnthatyouareseeking forChinesetelecontrolracingcar.Ourpanywasfoundedin1952andhavegrowntobeoneoftheleadingImp.&pan iesinChina,dealingintoysandhandicrafts.Asthemoditieswesupplyareofgoodqualitya ndfairprice,wehavewonaverygoodreputationfromourclientsallovertheworld. Afteracarefulstudyofyourmarket,wefindthatourmoditiesaresuitableforchildrenagedf romsixtofourteen,astheywillmakethechildrenbemoreinterestedinsienceandtechnolo gy.Andthatiswhywearefilledwithconfidencethatthereisapromisingmarketinyourcou ntry. Wetakethelibertyofwritingtoyouwithaviewtoestablishingbusinessrelationswithyouandaresendingyoubyseparatepostourillustratedcatalogsforyourreference. Welookforwardtoyourearlyreplyandtrustthatthroughourcooperationweshallbeablet oconcludesometransactionswithyouinthenearfuture.Withbestregards.Yoursfaithfully,LIDATRADINGCO.,LTDMANAGERXXX操作二：报价参考出口报价核算：电动玩具遥控赛车货号：18812实际采购成本＝供货价格－退税收入＝150-150×9.00%/(1+17.00%)＝138.4615（元）国内费用：[400+550+50+600+1400++(15+5)×200(箱)]/2400辆(20'FCL货量)＝2.9167（元）出口运费：2200×8.25/2400＝7.5625（元）FOBC3＝(138.4615＋2.9167)/(1-3.00%-10.00%)/8.25=141.3782/87%/8.25＝19.70（美元）CFRC3＝(138.4615＋2.9167＋7.5625)/(1-3.00%-10.00%)/8.25=148.9407/87%/8.25＝20.75（美元）CIFC3=(138.4615+2.9167+7.5625)/(1-110%×0.90%-3.00% -10.00%)/8.25＝148.9407/(0.8601×8.25)＝20.99（美元）货号:18814实际采购成本＝供货价格－退税收入=160-160×9.00%/(1+17.00%)＝147.6923(元）国内费用：[400+550+50+600+1400++(15+5)×100(箱)]/2000辆(20'FCL货量)＝2.5（元）出口运费：2200×8.25/2000＝9.075（元）FOBC3＝(147.6923＋2.5)/(1-3.00%-10.00%)/8.25＝20.93（美元）CFRC3＝(147.6923＋2.5＋9.075)/(1-3.00%-10.00%)/8.25 ＝22.19（美元）CIFC3＝(147.6923+2.5+9.075)/(1-110%×0.90%-3.00%-10.00%)/8.25＝22.45（美元）货号：18817实际采购成本＝供货价格－退税收入＝170-170×9.00%/(1+17.00%)＝156.9231（元）国内费用及出口运费同18814分别为：2.5和9.075（元）FOBC3＝(156.9231＋2.5)/(1-3.00%-10.00%)/8.25＝22.21（美元）CFRC3＝(156.9231＋2.5＋9.075)/(1-3.00%-10.00%)/8.25＝23.48（美元）CIFC3＝(156.9231＋2.5＋9.075)/(1-110%×0.90%-3.00%-10.00%)/8.25＝23.75(美元）货号:18819实际采购成本＝供货价格－退税收入=180-180×9.00%×(1+17.00%)＝166.1539（元）国内费用及出口运费同18812分别为：2.9167和7.5625（元）FOBC3＝(166.1539＋2.9167)/(1-3.00%-10.00%)/8.25＝23.56（美元）CFRC3＝(166.1539＋2.9167＋7.5625)/(1-3.00%-10.00%)/8.25 ＝24.61（美元）CIFC3＝(166.1539+2.9167+7.5625)/(1-110%×0.90%-3.00%-10.00%)/8.25＝24.89（美元）操作三：发盘参考利达贸易有限公司LIDATRADINGCOMPANYLIMITED地址：中国上海南京东路1267号&传真：021－8ADD:NO.1267EASTNANJINGROAD,SHANGHAI,CHINAFAX:021-8March12nd2001DRAGONTOYCO.,LTD1180CHURCHROADNEWYORK,PA19446U.S.A.DearSirs,ThankyouforyourenquiryofMarch7th,2001.Weareverygladtolearnthatyouareintere stedinourproducts.Recentlywehavereceivedalargenumberofordersfromourclientsa nditseemsthatthedemandisstillincreasing.Wehopethesamethingwillhappeninyour marketandareverygladtoquoteasfollows:Commodity:T elecontrolRacingCar.18812USD20.99/PIECECIFC3NEWYORK.18814USD22.45/PIECECIFC3NEWYORK.18817USD23.75/PIECECIFC3NEWYORK.18819USD24.89/PIECECIFC3NEWYORKPacking:ART.NO.18812&18819topackedincartonsof12pieceseachART.NO.18814&18817topackedincartonsof20pieceseachone20'FCLforeachArt.No.Shipment:Shipmentistobeeffectedwithin30daysofthereceiptftherelevantL/C,butno tlaterthanMay31,2001.Insurance:T obecoveredbythesellerfor110%oftotalinvoicevalueagainstallrisksandw arrisks.Payment:Byirrevocablesightletterofcreditforfullamountoftheinvoicevalue. Thisquotatinisvalidfor3daysandwearelookingforwardtoreceivingyouorder. Bestregards!Yoursfaithfully,LIDATRADINGCO.,LTDXXXMANAGER操作四：还价参考还价核算:1)分算法：货号18812客户还价US$19.40CIFC3还价利润额:19.40×(1-110%×0.90%-3%)×8.25×2400-(138.4615+2.9167+7.5625)×2400＝11335.92（元）货号18814客户还价US$20.50CIFC3还价利润额:20.50×(1-110%×0.90%-3%)×8.25×2000－(147.6923+2.5+9.075)×2000＝6219.22（元）货号18817客户还价US$21.80CIFC3还价利润额:21.80×(1-110%×0.90%-3%)×8.25×2000－(156.9231+2.5+9.075)×2000＝8351.76（元）货号18819客户还价US$22.60CIFC3还价利润额:22.60×(1-110%×0.90%-3%)×8.25×2400-(166.1538+2.9167+7.5625)×2400＝5706.09（元）公司利润额＝11335.92+6219.22+8351.76+5706.09＝31612.99（元）若接受外方公司的还价，我公司的预计利润额为人民币31612.99元总算法：货款收入：(19.40+22.60)8.25+(20.50+21.80)8.25=831600+697950=(元)实际成本：[（150+180）/2400+（160+170）/2000]/（1-9%/1+17%）=.6（元）国内费用：20/600+3000/4=24000（元）运费：2200/8.25/4=72600（元）保险费：/110%/0.9%=15142.545(元)佣金：/3%=45886.5(元)总利润：-.6-24000-72600-15142.545-45886.5=31613.36（元）2)经客户还价后实际采购成本应为：销售收入－保险费－佣金－公司利润（5％）－运费－国内费用18812：19.40×(1-110%×0.90%-3%-5%)×8.25-7.5625-2.9167=19.40×0.9101×8.25-7.5625-2.9167＝135.1823（元）那么，我司应掌握的供货价格（即含税购货成本）最高为：135.1823/[1-9.00%/(1+17.00%)]＝135.1823/0.9231=146.44（元）18814:20.50×(1-110%×0.90%-3%-5%)×8.25-9.075-2.5＝142.3457（元）那么，我司应掌握的供货价格（即含税购货成本）最高为：142.3457/[1-9.00%/(1+17.00%)]＝154.21（元）18817:21.80×(1-110%×0.90%-3%-5%)×8.25-9.075-2.5＝152.1065（元）那么，我司应掌握的供货价格（即含税购货成本）最高为：152.1065/[1-9.00%/(1+17.00%)]＝164.78（元）18819:22.60×(1-110%×0.90%-3%-5%)×8.25-7.5625-2.9167＝159.2089（元）那么，我司应掌握的供货价格（即含税购货成本）最高为：159.2089/[1-9.00%/(1+17.00%)]＝172.47（元）3)再次报价：18812:实际成本:145×[1-9.00%/(1+17.00%)]=133.8462（元）出口运费及国内费用不变，分别为：7.5625和2.9167;CIFC3＝(133.8462+2.9167+7.5625)/(1-110%×0.90%-3%-8%)/8.25＝19.88（美元）18814:实际成本:150×[1-9.00%/(1+17.00%)]=138.4615（元）CIFC3＝(138.4615+2.5+9.075)/(1-110%×0.90%-3%-8%)/8.25＝148.9407/0.8801/8.25=20.66（美元）18817:实际成本:160×[1-9.00%/(1+17.00%)]=147.6923（元）CIFC3＝(147.6923+2.5+9.075)/(1-110%×0.90%-3%-8%)/8.25=21.94（美元）18819:实际成本:170×[1-9.00%/(1+17.00%)]=156.9231（元）出口运费及国内费用不变，分别为：7.5625和2.9167; CIFC3＝(156.9231+2.9167+7.5625)/(1-110%×0.90% -3%-8%)/8.25=23.06（美元）操作五：还盘参考利达贸易有限公司LIDATRADINGCOMPANYLIMITED地址：中国上海南京东路1267号传真：021－8ADD:NO.1267EASTNANJINGROAD,SHANGHAI,CHINAFAX:021-8March22nd2001DRAGONTOYCO.,LTD1180CHURCHROADNEWYORK,PA19446U.S.A.DearSirs,ThankyouforyourletterofMarch17th2001.Wehavediscussedthematterwithourma nufactureisandbroughtthemtoseeeyetoeyewiththeideaofloweringourprice,butstil lyourcounter-offerseemstoohightobeaccepted.Sincethisisthefirstbusinessbetwee nus,wetryourbesttoquoteasfollows:TELECONTROLRACINGCAR.18812USD19.88/PIECECIFC3NEWYORK.18814USD20.66/PIECECIFC3NEWYORK.18817USD21.94/PIECECIFC3NEWYORK.18819USD23.06/PIECECIFC3NEWYORKThisquotationisvalidforonly8days.Pleasetakeadvantageofthischanceandsendyour acceptancetousassoonaspossible.Bestregards!Yoursfaithfully,LIDATRADINGCO.,LTDXXXMANAGER操作六：成交参考合同核算:货号电动遥控玩具赛车数量每个货号1个20'集装箱ARTNO.18812&18819各2400辆，共计4800辆ARTNO.18814&18817各2000辆，共计4000辆成交单价(US$).18812USD19.88/PIECECIFC3NEWYORK.18814USD20.66/PIECECIFC3NEWYORK.18817USD21.94/PIECECIFC3NEWYORK.18819USD23.06/PIECECIFC3NEWYORK国内供货价格：145.00元、150.00元、160.00元、170.00元合同金额USD188,256.00总成交金额188256X8.25=元实际总成本[(145+170)×2400+(150+160)×2000]X1.08/1.17=.8（元）国内费用(400+600+600+1400)×4+(100+200)×2×20=24000.00出口运费2200×4×8.25=72600.00（元）保费188256×8.25×110%×0.90%=15375.81（元）佣金187256×8.25×3%=46593.36（元）成交利润额188256×8.25-+105846.15-24000-72600.00-15375.81-46593.36=124388.98（元）成交利润率124388.988.25=8.01%操作七：合同参考<1>利达贸易有限公司LIDATRADINGCOMPANYLIMITED地址：中国上海南京东路1267号传真：021－8ADD:NO.1267EASTNANJINGROAD,SHANGHAI,CHINAFAX:021-8April1th2001DRAGONTOYCO.,LTD1180CHURCHROADNEWYORK,PA19446U.S.A.DearSirs,ThankyouforyourorderofMarch27th2001.Wearepleasedtodobusinesswithyouand aresendingyouoursignedSalesConfirmation-DRGSC01induplicate.Pleasereturnon ecopywithyourcounter-signatureforourfile. Youcanbeassuredthatwewilltryourbesttoexecutetheorder,andthatthegoodquality ofourmoditieswillmeetyourrequest.Astheshipmentdateisapproaching,pleaseope ntherelevantL/Cassoonaspossiblesothatwecaneffectshipmentontime. Withbestregards.Yoursfaithfully,LIDATRADINGCO.,LTDXXXMANAGER操作七：合同参考<2>SALESCONFIRMATIONS/CNo.:LD-DRGSC01Date:April1st2001TheSeller:LIDATRADINGCO.LTD. TheBuyer:DRAGONTOYCO.LTD. Address:NO.1267EASTNANJINGROAD Address:1180CHURCHROADNEWYORK SHANGHAI,CHINA PA19446U.S.A.ItemNo . Commodity&SpecificationsUnit QuantityUnitPrice(US$)AMOUNT(US$) TELECONTROLRACINGCAR CIFC3NEWYORK1ART.18812PIECE 2400 19.88 47712.00 2 ART.1881PIECE 2000 20.66 41320.0043ART.18817PIECE 2000 21.94 43880.00 4ART.18819PIECE 2400 23.06 55344.50TOTAL 188256.00TOTALCONTRAC TVALUE: SAYUSDOLLARSONEHUNDREDEIGHTY-EIGHTTHOUSANDTWO HUNDREDANDFIFTY-SIXONLYPACKING: ART.NO.18812&18819TOPACKEDINCARTONSOF12PIECESEACH ART.NO.18814&18817TOPACKEDINCARTONSOF20PIECESEACHALLPRODUCTSINFOUR20'CONTAINERS.TERMSOFSHIPMEN T: SHIPMENTINMAY2001AFTERRECEIVINGTHERELEVANTLETTEROFCREDI T,WITHPARTIALSHIPPMENTTRANSHIPMENTALLOWED.PORTOFLOADINGFROMSHANGHAI,CHINATONEWYORK&DESTIN ATION:PAYMENT : THEBUYERSHALLOPENANIRREVOCABLEL/CINFAVOROFTHESELLERBEF OREAPR.15TH,2001.THESAIDL/CSHALLBEAVAILABLEBYDRAFTATSIGHT FORFULLINVOICEVALUEANDREMAINVALIDFORNEGOTIATIONINCHIN AFOR15DAYSAFTERSHIPMENT.INSURAN CE: TOBECOVEREDBYTHESELLERFOR110%OFTOTALINVOICEVALUEAGAIN STALLRISKSANDWARRISKASPERTHEOCEANMARINECARGOCLAUSESO FTHEPEOPLE'SINSURANCECOMPANYOFCHINA,DATEDJAN.1ST,1981.Confirmedby:THESELLER THEBUYER LIDATRADINGCO.,LTD.GRACEGURemarks:1.ThebuyershallhavethecoveringletterofcreditwhichshouldreachtheSeller30daysb eforeshipment,failingwhichtheSellerreservestherighttorescindwithoutfurthernoti ce,ortoregardasstillvalidwholeoranypartofthiscontractnotfulfilledbytheBuyer,orto lodgeaclaimforlossesthussustained,ifany.2.IncaseofanydiscrepancyinQuality/Quantity,claimshouldbefiledbytheBuyerwithi n30daysafterthearrivalofthegoodsatportofdestination;whileforquantitydiscrepan cy,claimshouldbefiledbytheBuyerwithin15daysafterthearrivalofthegoodsatportof destination.3.FortransactionsconcludedonC.I.F.basis,itisunderstoodthattheinsuranceamount willbefor110%oftheinvoicevalueagainsttherisksspecifiedintheSalesConfirmation.I fadditionalinsuranceamountorcoveragerequired,theBuyermusthavetheconsentof theSellerbeforeShipment,andtheadditionalpremiumistobebornebytheBuyer.4.TheSellershallnotholdliablefornon-deliveryordelayindeliveryoftheentirelotorap ortionofthegoodshereunderbyreasonofnaturaldisasters,warorothercausesofForc eMajeure,However,theSellershallnotifytheBuyerassoonaspossibleandfurnishtheB uyerwithin15daysbyregisteredairmailwithacertifi-cateissuedbytheChinaCouncilfo rthePromotionofInternationalTradeattestingsuchevent(s).5.Alldeputiesarisingoutoftheperformanceof,orrelatingtothiscontract,shallbesettle dthroughcasenosettlementcanbereachedthroughnegotiation,thecaseshallthenbe submittedtotheChinaInternationalEconomicandTradeArbitrationCommissionfora rbitrationinaccordancewithitsarbitralarbitrationshalltakeplaceinShanghai.Thearbi tralawardisfinalandbindinguponbothparties.6.TheBuyerisrequestedtosignandreturnonecopyofthiscontractimmediatelyafterre ceiptofthe,ifany,shouldberaisedbytheBuyerwithinitisunderstoodthattheBuyerhas acceptedthetermsandconditionsofthiscontract.7.Specialconditions:(Theseshallprevailoverallprintedtermsincaseofanyconflict.)操作八：审证参考利达贸易有限公司LIDATRADINGCOMPANYLIMITED地址：中国上海南京东路1267号传真：021－8ADD:NO.1267EASTNANJINGROAD,SHANGHAI,CHINAFAX:021-8 审证意见：信用证存在的问题需要修改的理由1．国外到期易产生逾期交单2．两个品种数量有误少于合同规定数量3．投保加成错误增加保费支出4．受益人公司名称有误易出现单、证不符5．一个品种货号有误与实际出运货号不符6．付款期限不妥超出合同规定期限7.信用证到期日提前易产生逾期交单审核人：XXX操作九：改证参考利达贸易有限公司LIDATRADINGCOMPANYLIMITED地址：中国上海南京东路1267号传真：021－8ADD:NO.1267EASTNANJINGROAD,SHANGHAI,CHINAFAX:021-8April25th2001DRAGONTOYCO.,LTD1180CHURCHROADNEWYORK,PA19446U.S.A.DearSirs,WeareverygladtoreceiveyourL/C-LDLC01,butwearequitesorrytofindthatitcontai nssomediscrepancieswiththeS/C.PleaseinstructyourbanktoamendtheL/Casquick lyaspossible.TheL/Cistobeamendedasfollows:-Theplaceofexpiry:InChina,insteadof'InU.S.A.'-ThedateoftheexpiryshuldbeJune15th2001,insteadof'June10th2001'-Thedraft(s)shouldbesightdraft(s)instead'at30dayssight'-TheArticlenumberofthegoodsis'18819'insteadof'18818'.-Theinsurancevalueshouldbetotalinvoicevalueplus10%instead'plus110%'-ThequantityofARTNO.18812&18819shouldbe'2400pieces'inseadof'2000pieces' -ThebeneficiaryshouldbeLIDATRADING.,insteadofLIDA.Withbestregards!Yoursfaithfully,LIDATRADINGCO.,LTDXXXMANAGER操作十：订舱参考<1>公司编号: BH01LD 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TELECONTROLRACINGCAR CIFNEWYORKLD-DRGSC0118812 200CTNS2400KGS1800KGS2400PCSUSD19.88USD47712.00DRAGONTO Y 18814100CTNS2200KGS1800KGS2000PCSUSD20.66USD41320.00NEWYORK18817 100CTNS2200KGS1800KGS2000PCSUSD21.94USD43880.00C/NO.1-60018819 200CTNS2400KGS1800KGS2400PCSUSD23.06USD55344.20 29)总件30)总毛31)总净32)总尺码33)总金额数重重600CTN S 9200KGS7200KGS99.533M3US$188256.034)备注操作十：订舱参考<2>COMMERCIALINVOICE1)SELLER 3)INVOICENO. 4)INVOICEDATE LIDATRADINGCO.,LTD. LD-DRGINV01 9-May-01Address: NO.1267EASTNANJINGROAD, 5)L/CNO. 6)DATESHANGHAI,CHINA DRG-LDLC01 14-Apr-017)ISSUEDBYCHEMICALBANKNEWYORK2)BUYER 8)CONTRACTNO. 9)DATE DRAGONTOYCO.,LTD. LD-DRGSC01 1-Apr-01Address: 1180CHURCHROADNEWYORK, 10)FROM 11)TOPA19446U.S.A. SHANGHAI NEWYORK12)SHIPPEDBY 13)PRICETERMCIFNEWYORK14)MARKS 15)DESCRIPTIONOFGOODS 16)QTY. 17)UNITPRICE 18)AMOUNTLD-DRGSC01 TELECONTROLRACINGCAR CIFNEWYORKDRAGONTOYNEWYORK ART.NO.NO.1-600 18812 2400PCS USD19.88 USD47712.0018814 2000PCS USD20.66 USD41320.00 18817 2000PCS USD21.94 USD43880.00 18819 2400PCS USD23.06 USD55344.00TOTAL: USD188256.00ASPERSALESCONFORMATIONNO.LD-DRGSC01DATEDAPRIL 1ST,2001ASPERL/C-LDLC01DATEDAPRIL14,2001ARTNO.18812AND18819PACKEDIN400CARTONSOF12PIECESEACHANDTHENTOTWO20'FCLCONTAINERSARTNO.18814AND18817PACKEDIN200CARTONSOF20PIECESEACHANDTHENTOTWO20'FCLCONTAINERSTOTALNUMBEROFPACKAGE:600CTNSTOTALGROSSWEIGHT:9200KGS19)TOTALVALUE:SAYUSDOLLARSONEHUNDREDANDEIGHTY-EIGHTTHOUSANDTWOHUNDREDAND FIFTY-SIXONLY20)ISSUEDBYLIDATRADINGCO.,LTD.21)SIGNATUREXXX3COPIES作十：订舱参考<3>PACKINGLIST3)INVOICENO. 4)INVOICEDATE INGCO.,LTD. LD-DRGINV01 2001-5-9 NO.1267EASTNANJINGROAD, 5)FROM 6)TOSHANGHAI,CHINA SHANGHAI NEWYORK7)TOTALPACKAGES(INWORDS)SAYSIXHUNDREDCARTONSONLY8)MARKS&NOS.OYCO.,LTD. LD-DRGSC011180CHURCHROADNEWYORK, DRAGONTOYPA19446U.S.A. NEWYORKNO.1-60010)NOS.&KINDSOFPKGS.11)ITEM 12)QTY.(PCS.) 13)G.W.(kg)14)N.W.(kg) 15)MTELECONTROLRACINGCAR1-200 200CTNS 18812 2400 2400 1800 24.8832 201-300 100CTNS 18814 2000 2200 1800 24.8832 301-400 100CTNS 18817 2000 2200 1800 24.8832 401-600 200CTNS 18819 2400 2400 1800 24.8832TOTAL 600CTNS 8800 9200 7200 99.533SHIPPINGMARKS WEIGHTANDMEAS.PEREXPORTCARTON:LD-DRGSC01 ART.NO. G.W.(KGS.) N.W.(KGS.) MEAS.(M3) DRAGONTOY 18812 12 9 0.124 NEWYORK 18814 22 18 0.249 NO.1-600 18817 22 18 0.24918819 12 9 0.12416)ISSUEDBYLIDATRADINGCO.,LTD.17)SIGNATUREXXX2COPIES 操作十一：报关参考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:操作十二：投保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LIDATRADINGCO.,LTD8)运输工具: (船名) (航次)CHENGFEN V.2089)装运港: SHANGHAI 10)目的港: NEWYORK11)投保险别: 12)货物起运日期20-May-01 ALLRISKSANDWARRISKSASPERCICOFP.I.C.C.DATED1198113)投保日期：14)投保人签字：LIDATRADINGCD.,LTD.15-May-01XXX操作十二：装船参考利达贸易有限公司LIDATRADINGCOMPANYLIMITED地址：中国上海南京东路1267号传真：021－8ADD:NO.1267EASTNANJINGROAD,SHANGHAI,CHINAFAX:021-815thMay2001DRAGONTOYCO.,LTD1180CHURCHROADNEWYORK,PA19446U.S.A.DearSirs,Weareverypleasedtoinformyourthatthegoods(fourcontainersoftelecontrolracin gcars)underS/C-DRGSC01willdispatchbys.s.CHENGFENV.208onMay20th2001an ditwillarriveinNewYorkinMay30th2001.TheB/LnumberisLD-DRGBL01andthetotal invoicevalueisUS$188256.00.Withbestregards.Yoursfaithfully,LIDATRADINGCO.,LTDXXXMANAGER操作十三：议付参考BILLOFEXCHANGENo. LD_DRGINV01For US$188256.00 SHANGHAI 27-May-01 (amountinfigure) (placeanddateofissue)At ***************sightofthis FIRSTBillofexchange(SECONDbeingunpaid)payto BANKOFCHINA,SHANGHAIBRANCH ororderthesumofSAYUNITEDSTATESDOLLARSONEHUNDREDANDEIGHTYEIGHTTHOUSANDAND TWOHUBDREDANDFIFTYSIXONLY(amountinwords)Valuereceivedfor 600SETS of TELECONTROLPACINGCAR(quantity) (nameofmodity)Drawnunder CHEMICALBANKNEWYORKL/CNo. DRG-LDLC01 dated 14-Apr-01To: CHEMICALBANKNEWYORK Forandonbehalfof55WATERSTREET,ROOM170LIDATRADINGCO.,LTD.2,NEWYORK,NEWYORK10041XXX(Signature)BILLOFLADING1)SHIPPER 10)B/LNO. LD-DRGBL0 LIDATRADINGCO.,LTDAddress: NO.1267EASTNANJINGROAD,SHANGHAI,CHINACOSCO 2)CONSIGNEE中国远洋运输（集团）总公司TOORDERCHINAOCEANSHIPPING(GROUP)CO.3)NOTIFYPARTYDRAGONTOYCO.,LTD.1180CHURCHROADNEWYORK,PA19446U.S.A4)PLACEOFRECEIPT 5)OCEANVESSELSHANGHAICY CHENGFEN6)VOYAGENO. 7)PORTOFLOADING ORIGINAL V.208 SHANGHAI8)PORTOFDISCHARGE 9)PLACEOFDELIVERY CombinedTransportBILLOFLADING NEWYORK11)MARKS 12)NOS.&KINDSOFPKGS. 13)DESCRIPTIONOFGOODS 14)G.W.(kg) 15)MEAS(m3)LD-DRGSC01 TELECONTROLRACINGCAR 9200 99.533 DRAGONTOYNEWYORK 600CARTONSNO.1-600FREIGHTPREPAIDL/CNO.DRG-LDLC01SAYSIXHUNDREDCARTONSONLY16)TOTALNUMBEROFCONTAINERSORPACKAGES(INWORDS)FREIGHT&CHARGES REVENUETONS RATE PER PREPAID CO PREPAIDAT PAYABLEAT 17)PLACEANDDATEOFISSUESHANGHAI 20-May-01 TOTALPREPAID 18)NUMBEROFORIGINALB(S)LTHREE 21) 倪永海LOADINGONBOARDTHEVESSEL COSCOSHANGHAISHIPPING19)DATE 20-May-01 20)BY 倪永海ASAGENTFORTHECARRIERCHCOSCOSHANGHAISHIPPINGCO.,LTD.ASAGENTFORTHECARRIERCHINAENDORSEMENT:LIDATRADINGCO.,LTDXXX 3COPIESCIALINVOICE3)INVOICENO. 4)INVOICEDATEINGCO.,LTD. LD-DRGINV01 9-May-01NO.1267EASTNANJINGROAD, 5)L/CNO. 6)DATESHANGHAI,CHINA DRG-LDLC01 14-Apr-017)ISSUEDBYCHEMICALBANKNEWYORK2)BUYER 8)CONTRACTNO. 9)DATE DRAGONTOYCO.,LTD. LD-DRGSC01 1-Apr-01Address: 1180CHURCHROADNEWYORK, 10)FROM 11)TOPA19446U.S.A. SHANGHAI NEWYORK12)SHIPPEDBY 13)PRICETERMCHENGFENV.208 CIFNEWYORK14)MARKS 15)DESCRIPTIONOFGOODS 16)QTY. 17)UNITPRICE 18)AMOUNTLD-DRGSC01 TELECONTROLRACINGCAR CIFNEWYORKDRAGONTOYNEWYORK ART.NO.NO.1-600 18812 2400PCS USD19.88 USD47712.00 18814 2000PCS USD20.66 USD41320.0018817 2000PCS USD21.94 USD43880.0018819 2400PCS USD23.06 USD55344.00TOTAL: USD188256.00ASPERSALESCONFORMATIONNO.LD-DRGSC01DATEDAPRIL 1ST,2001ASPERL/C-LDLC01DATEDAPRIL14,2001ARTNO.18812AND18819PACKEDIN400CARTONSOF12PIECESEACHANDTHENTOTWO20'FCLCONTAINERSARTNO.18814AND18817PACKEDIN200CARTONSOF20PIECESEACHANDTHENTOTWO20'FCLCONTAINERSTOTALGROSSWEIGHT9200KGSTOTALNETWEIGHT7200KGS19)TOTALVALUE:SAYUSDOLLARSONEHUNDREDANDEIGHTY-EIGHTTHOUSANDTWOHUNDREDAND FIFTY-SIXONLY20)ISSUEDBYLIDATRADINGCO.,LTD.21)SIGNATUREXXX3COPIES中国人民保险公司THEPEOPLE'SINSURANCECOMPANYOFCHINA总公司设于北京一九四九年创立Headoffice:BEIJI NG Establishedin19 49保险单保险单号次INSURANCEPOLICYPOLICYNO. LD-DRGBD0 1中国人民保险公司(以下简称本公司) THISPOLICYOFINSURANCEWITNESSESTHATTHEPEOPLE'SINSURANCECOMPANYOFCHINA(HEREINAFTERCALLED"THECOMPANY")根据ATTHEREQUESLIDATRADINGCO.,LTDTOF(以下简称被保险人)的要求，由被保险人向本公司缴付约(HEREINAFTERCALLED"THEINSURED")ANDINCONSIDERATIONOFTHEAGREEDPR EMIUMPAIDTOTHECOMPANYBYTHE定的保险，按照本保险单承保险别和背面所载条款下列INSUREDUNDERTAKESTOINSURETHEUNDERMENTIONEDGOODSINTRANSPORT ATIONSUBJECTTOTHECONDITIONSOFTHISPOLICY特款承保下述货物运输保险，特立本保险单ASPERTHECLAUSESPRINTEDOVERLEAFANDOTHERSPECIALCLAUSESATTACHEDH EREONLD-DRGSC01DRAGONTOYTELECONTROLRACINNEWYORK 8800PIECESUS$207082.00GCARNO1-600总保险金额:TOTALAMOUN TINSURED: SAYUSDOLLARSTWOHUNDREDANDSEVENTHOUSANDEIGHTYT WOONLY保费费率装载运输工具PREMIUMASARRANGED RATE ASARRANGEDPERCONVEYANCESS.CHENGFENV.208开航日期自至SLG.ONORABT. ASPERBILLOFLADINGFROMSHANGHAI TO NEWYORK 承保险别:CONDITIONSCOVERINGALLRISKSANDWARRISKASPERANDSUBJECTTOOCEANMARINECARGOCLAUSESOFPICCDATED11981所保货物，如遇出险，本公司凭本保险单及其他有关证件给付赔款。
进出口业务操作(第三版)实训参考答案第3章
40-80MT ,tobe effected within 45 days after receipt of the relevant L/C;
We wish we could become your good trade partner.
Yours faithfully,
Wang Min
=7.485÷【1-(1+10%)×5‰】
=7.53美元/千克
【任务2】书写发盘函
Dear MissBendre,
Thanks for your inquiry onMar. 21,2019. Our offer is as follows:
① Brass Tubes：Article no.H65 8mm×1mm×1 m, 1.6mpa, seamless
② Packing：packed in wooden pallet
③ Minimum Order Quantity: 20MT, 40-59MTt, 2% discount, ≧60MT ,3% discount
④ Unit price: USD7.53/kgCIFNhavaSheva
⑤ Payment: By L/C at sight
80-160MT ,tobe effected within 60 days after receipt of the relevant L/C;
This offer is valid subject to your reply here beforeMar.31, 2019.
进出口业务操作(第三版)实训参考答案第6章
5、信用证商业发票条款中，合同号ZZT19045改为ZZT19054.
6、信用证海运提单条款中，2/3份清洁已装船提单改为3/3份.
7、信用证保险单据条款中投保金额“120% of INVOICE VALUE, COVERING ALL RISKS AND WAR RISKS”改为“110% of INVOICE VALUE, COVERING ALL RISKS”。
【任务2】改证
王敏根据审证结果，给BBG India Limited经理Bali拟写并发送如下改证函。
Dear sirs,
We are pleasure to receive your L/C No. 76905 issued by IngVysya Bank Ltd,..But we find that it contains some discrepancies with S/C No. ZZT19054. Please instruct the issuing bank to amend the L/C A.S.A.P. The L/C should be amended as follows:
外贸实操考试题及答案
外贸实操考试题及答案1. 外贸合同中，卖方承担货物风险的责任终止于货物交付给第一承运人时，该术语是（）。
A. EXWB. FOBC. CIFD. DAP答案：B. FOB2. 根据国际贸易惯例，如果信用证中未规定最迟装运日期，则卖方必须在信用证有效期内（）。
A. 任何时间装运货物B. 最迟在信用证到期前30天装运货物C. 最迟在信用证到期前15天装运货物D. 最迟在信用证到期前10天装运货物答案：A. 任何时间装运货物3. 在国际贸易中，如果买方要求卖方提供原产地证明，卖方应向（）申请办理。
A. 出口国商会B. 出口国海关C. 进口国商会D. 进口国海关答案：B. 出口国海关4. 出口商在收到信用证后，发现信用证中有不符点，正确的做法是（）。
A. 直接发货并寄送单据给银行B. 通知开证行修改不符点C. 忽略不符点，继续执行合同D. 拒绝执行合同答案：B. 通知开证行修改不符点5. 在国际贸易中，如果货物在运输途中发生损失或损坏，买方应向（）提出索赔。
A. 出口商B. 承运人C. 保险公司D. 银行答案：B. 承运人6. 根据国际贸易惯例，卖方在货物装船后应立即向买方发出装船通知，装船通知的内容通常包括（）。
A. 货物名称、数量、装船日期B. 船名、航次、预计到达日期C. 货物名称、数量、装船日期、船名、航次、预计到达日期D. 船名、航次、货物名称、数量答案：C. 货物名称、数量、装船日期、船名、航次、预计到达日期7. 在国际贸易中，如果合同规定使用信用证支付，卖方在货物装船后应向银行提交（）。
A. 发票B. 提单C. 装船通知D. 保险单答案：B. 提单8. 国际贸易中，如果合同规定使用D/P（付款交单）方式支付，卖方在货物装船后应向银行提交（）。
A. 发票和提单B. 发票和装船通知C. 提单和装船通知D. 发票和保险单答案：A. 发票和提单9. 在国际贸易中，如果合同规定使用D/A（承兑交单）方式支付，买方在银行承兑汇票后，银行应将（）交给买方。
国际贸易实务实训操作习题集
《国际贸易实务》实训操作习题集——出口业务综合练习部分（二）1．出口业务二：操作一、制出口合同事件描述：经过多次交易磋商，上海新华贸易公司和加拿大NEO公司就陶瓷餐茶具的各项交易条件达成共识，概括如下：1.卖方(Seller)：上海新华贸易有限公司SHANGHAI XINHUA TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA2.买方(Buyer)：NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADA3.货号品名规格：CHINESE CERAMIC DINNERW ARE0700148-Piece Dinnerware and Tea Set578SETS USD23.50/SET0700420-Piece Dinnerware Set1066SETS USD20.40/SET0700972-Piece Dinnerware Set300SETS USD30.10/SET4.唛头：出货前客户通知。
5.成交价格条件：CIFC5 TORONTO。
6.包装条件：纸箱包装。
07004每箱装2套，07001、07009每箱装1套，共1411箱。
7.交货/装运条件：货物用集装箱自中国经海运至加拿大多伦多港，装运期为2003年4月。
8.保险条件：由买方按CIF成交金额的110%投保中国人民保险公司海运货物水渍险、碰损破碎险和战争险。
9.付款条件：不可撤销即期信用证付款。
本次练习：根据上述成交条件签订出口合同，要求格式清楚、条款明确、内容完整。
合同编号为SHXW03027。
参考答案：出口合同SALES CONTRACT卖方SELLER:编号NO.日期DA TE:买方BUYER:签约地点SIGNED IN:买卖双方同意以下条款达成交易：This contract is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.允许溢短装，由卖方决定With more or leaa in quantity and valud allowed.5. 总值Total Value6. 包装Packing7. 唛头Shipping Marks8. 装运期及运输方式Time of Shipment & meansofTransportation9.装运港及目的地Port of Loading & Destination10.保险Insurance11. 付款方式Terms of Paymen t12. 备注RemarksThe Buyer The Seller2．出口业务二：操作二、信用证审核事件描述：上海新华公司与加拿大NEO公司达成交易后，2003年4月8日，新华公司收到NEO 公司通过加拿大皇家银行开来的编号为03/0501-FTC的信用证信开本。
进出口业务模拟实践参考答案
《进出口业务模拟》（实践）参考答案（2）买方申请开立信用证（3）开证行开立信用证（4）通知行将信用证传达给受益人（5）受益人向议付行交单议付（6）议付行将货款交给受益人（7）议付行向开证行寄单索汇（8）开证行向议付行付款（9）开证行让申请人付款赎单2、出口报价核算与发盘（共36分，核算每步3分，信函12分）核算部分：货号：G62321. 实际成本=65－（65/1.17)×8%=60.5556（元）（3分）2. 国内费用=(1000+650+50+800+1500)/[25/(1.05×0.18×0.36)×5]=4000/1835 =2.1798（元）（3分）3. 出口运费=1800/1835×6.9=6.7684（元）（3分）4. CIFC3=（60.5556+2.1798+6.7684）/6.9=USD11.68（3分）1-（110%×0.7%）-3%-10%货号：G62401. 实际成本=85－(85/1.17)×8%=79.1880（元）（3分）2. 国内费用=(1000+650+50+800+1500)/[25/(1.18×0.18×0.36)×5]=4000/1630 =2.4540（元）（3分）3. 出口运费=1800/1630×6.9=7.6196（元）（3分）4. CIFC3=（79.1880+2.4540+7.6196）/6.9 =USD15.00（3分）1-（110%×0.7%）-3%-10%信函：（略）3、信用证的审核与修改（共46分，找错部分36分，信函10分）信函：（略）找错：*THE EXPIRY LOCATION IS “SHANGHAI, CHINA.’（3分）*THE BENEFICIARY’S ADDRESS IS “NO.42 FU HAI RD, JIA DING DISTRICT, SHANGHAI”.（3分）*THE EXPIRY DATE OF THE L/C IS EXTENDED TO SEP 15, 2009.（5分）*DRAFT(S) IS (ARE) MODIFIED TO AT SIGHT INSTEAD OF AT 20 DAY’S SIGHT.（5分）*LATEST DAY OF SHIPMENT IS EXTENDED TO AUGUST 31, 2009.（5分）*ART. NO. G6232 INSTEAD OF ART. NO. G6233, AND THE UNIT PRICE OF ART. NO. G6240 SHOULD BE USD15.00.（5分）*INSPECTION CERTIFICATE SHOULD BE ISSUED BY THE SHANGHAI INSPECTION BUREAU.（5分）*INSURANCE TO BE EFFECTED BY THE SELLER COVERING USD**** AGAINST ALL RISKS…（5分）。
全国外贸业务员实操题
1、在国际贸易中，FOB术语下，货物的风险在何时从卖方转移给买方？A. 货物装上船时B. 货物越过船舷时C. 货物到达目的港时D. 买卖双方签订合同时（答案）B2、以下哪种单据是出口货物报关时必须提供的，用于证明货物已办理完毕出口退税手续？A. 商业发票B. 装箱单C. 出口货物报关单D. 出口收汇核销单（答案）D3、在信用证支付方式下，开证申请人通常是？A. 买方B. 卖方C. 银行D. 保险公司（答案）A4、关于海关对进出口货物的查验，以下说法错误的是？A. 海关有权对进出口货物进行开拆包装查验B. 海关查验货物时，进出口货物收发货人或其代理人必须到场C. 海关查验货物造成的损坏，由海关负责赔偿D. 海关认为必要时，可以径行开验、复验或者提取货样（答案）C5、下列哪项不属于国际贸易中常见的支付方式？A. 汇款B. 托收C. 信用证D. 支票（答案）D6、在CIF术语下，货物的保险应由哪方负责办理？A. 卖方B. 买方C. 运输公司D. 保险公司直接办理，无需买卖双方参与（答案）A7、关于海关对进出口货物的税率适用，以下说法正确的是？A. 进出口货物应按照进出口时的税率征税B. 进出口货物应按照合同签订时的税率征税C. 进出口货物税率调整后，已征税款应相应调整D. 进出口货物税率调整后，对已征税款多退少不补（答案）A8、在国际贸易中，提单的作用不包括以下哪一项？A. 货物收据B. 运输合同证明C. 物权凭证D. 货物质量证明（答案）D。
进出口业务实操情境3“小”答案
小案例3-1：双方的合同己经成立。
因为，在国际货物买卖中，买卖双方之间订立的长期贸易协定对双方具有约束力。
本案中，双方订立的长期协议规定:“卖方必须在收到买方订单后15天内答复，若末答复则视为己接受订单。
”本案中，卖方于11月1日收到了买方订购2000件服装的订单，但直到12月25日卖方才通知买方不能供应2000件服装，其答复己超过了双方长期协议中规定的收到订单后15天，其行为可视作己接受了订单。
所以，双方的合同已经成立。
小案例3-5：每张钢板的面积为：5，000×500=2，500，000（平方毫米）=2.5（平方米）每张钢板重量为： 1.963×2.5=4.9075（公斤）总重量为： 500×4.9075=2,453.75（公斤）小案例3-8：第一种情况，20辆卡车被风浪冲入海中，它不是人为的，而是由于自然力量造成的结果，因此，他不属于共同海损，只能算是单独海损。
第二种情况，属于共同海损，因为船长下令将680辆卡车推入海中时，确有危及船、货共同安全的危险存在，而船长为了共同安全而采取非常措施，因此，应视作共同海损。
小案例3-9：保险公司能予以赔偿。
因为平安险规定“被保险货物用驳船运往或运离海轮的每一驳船所装的货物可视做一整批”由于恶劣天气造成整批货物损失，保险公司给予赔偿。
小案例3-12：买方的要求不合理。
因为CIF合同属象征性交货合同。
合同中的支付条款已明确规定：“买方凭卖方提供的装运单据支付现金”，即只要卖方向买方提供了符合合同规定的装运单据，买方就应履行其支付货款的义务。
至于合同中的“货物在出口国检验，到进口国目的港后允许买方复验”属合同的检验条款，它强调的只是赋予买方在货到目的港后允许其对货物进行复验的权利。
若复验结果与合同规定相符，则买方必须接受该批货物；若复验结果与合同规定不符，则买方有权提出异议并要求损害赔偿，但这与是否支付货款无关。
可见，买方的要求已超出合同规定其拥有的权力范围，属要求不合理。
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模拟操作参考答案：
1.会签函：
FLEISHMAN-HILLARD LINK LTD.
PHONE: 77 66 479-22 04 87 TELEX: 23035 PCOKR PK
FAX NO: 92-21-7736479
April 1st 2010
SHANGHAI FEIDA IMP.&EXP. CO., LTD.
NO. 100 HUMING ROAD
SHANGHAI CHINA
Dear sirs,
We acknowledge receipt of your Sales Confirmation No.FD-FLESC10 with great pleasure. We have signed it and returned one for your file as requested.
Meanwhile we have instructed our banker, ALAHLI BANK OF KUWAIT(KSC) to open the relevant L/C in your favor, which will arrive at your end in a couple of days.
Please pay your best attention to the quality of the goods, the delivery time as well as other terms specified in this S/C. If the result of your executing this order turns out to be satisfactory, we will sure to place regular orders in the near future.
WITH BEST REGARDS!
Yours faithfully,
FLEISHMAN-HILLARD LINK LTD.
Abdul Rashid Hassan
Manager
2.会签合同：
SALES CONFIRMATION
S/C No.: FD-FLESC10
Date: April 1st 2010
The Seller:SHANGHAI FEIDA IMP.&EXP.
CO.,LTD.The Buyer: FLEISHMAN-HILLARD LINK
Ltd.
Address:NO.100 HUMING ROAD Address:DENSO HALL, KUWAIT SHANGHAI, CHINA
PACKING:EACH 24 SETS PACKED IN ONE CARTON;TOTAL 676 CARTONS TO ONE 20' CONTAINER
PORT OF
LOADING &
DESTINATION:
FROM SHANGHAI TO KUWAIT
SHIPMENT:TO BE EFFECTED BY THE SELLER BY THE END OF MAY,2010.
WITH PARTIAL SHIPMENTS AND TRANSSHIPMENT PROHIBITED.
PAYMENT:BY IRREVOCALBE SIGHT LETTER OF CREDIT OPENED BY THE BUYER THROUGH A BANK ACCEPTABLE TO THE SELLER NOT
LATER THAN APRIL 25TH, 2010 AND REMAIN VALID FOR
NEGOTIATION IN SHANGHAI UNTIL 15 DAYS AFTER THE
AFORESAID TIME OF SHIPMENT.
INSURANCE:TO BE COVERED BY THE SELLER FOR 110% TOTAL INVOICE
VALUE AGAINST
ALL RISKS AND WAR RISK AS PER AND SUBJECT TO RELEVANT
OCEAN
MARINE CARGO OF PEOPLE'S INSURANCE COMPANY OF CHINA
DATED 1/1/1981.
Confirmed by:
THE SELLER THE BUYER
SHANGHAI FEIDA IMP.&EXP. CO.,LTD.FLEISHMAN-HILLARD LINK Ltd.
XXX Abdul Rashid Hassan
REMARKS:
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.)。