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1、21世纪高等院校财经类专业实训教材国际贸易单证实训教程张 哲 主 编比东北财经大学出版社I WMI Doagbei University of Finance&Economics Pre”大 连附录三综合实训参考答案一、建交函写作金 片 贸 易 有 限 公 司JINZHE TRADING COMPANY LIMITED地址：中国大连中山路1267号 电话：0411-84042525 传真：0411-84042588ADD：NO.1267 ZHONGSHAN ROAD,DALIAN,CHINA TEL：0411-84042525 FAX：0411-84042588March 2nd 2009TO
2、：DRAGON TOY CO.,LTD1180 CHURCH ROAD,NEWYORK,PA 19446 U.S.A.Dear Sirs,We have your name and address from the Internet and are glad to learn that you are seeking for Chinesetelecontrol racing car.Our company was founded in 1952 and have grown to be one of the leading Imp.&Exp.Companies inChina,dealing
3、 in toys and handicrafts.As the commodities we supply are of good quality and fair price,we have won a very good reputation from our clients all over the world.After a careful study of your market,we find that our commodities are suitable for children aged fromsix to fourteen,as they will make the c
4、hildren be more interested in science and technology.And that iswhy we are filled with confidence that there is a promising market in your country.We take the liberty of writing to you with a view to establish business relations with you and are sendingyou by separate post our illustrated catalogs f
5、or your reference.We look forward to your early reply and trust that through our cooperation we shall be able to conclude4 国际贸易单证实训教程so m e t ran sac t i o n s w i t h yo u i n t h e n e ar f u t u re.Wi t h b e st re g ard s.Yo u rs f ai t h f u l l y,J I N ZHE T R A D I N G C O.X T DM r.X X X,Sal
6、e M an ag e r出口报价核算(1)实际成本=采购成本一退税收入=1收-1 5 0 x 9%+(1+17%)=138.4615(元/辆)(2)2 0英尺集装箱装箱量=25+(0.72x 0.36x 0.48)=200.9388(箱)，取整数，为2 0 0箱报价数量=2()0 x 12=2 400(辆)(3)国内费用=400+550+5 0+600+1 4 0 0+(15+5)x 2004-2 400=2.9167(寿辆)(4)出 口运费=2 200 x 8.25+2 400=7.5625(元/辆)(5)出口报价：F OB C 3=(实际成本+国内费用)+(1佣金率一预期利润率)=(13
7、8.4615+2.9167)+(1-3%-1 0%)4-8.25=19.70(美元/辆)C F RC 3=(实际成本+国内费用+出口运费)+(I佣金率一预期利润率)=(138.4615+2.9167+7.5625)+(1-3%-1 0%)+8.25=20.75(美元/辆)C I F C 3=(实际成本+国内费用+出口运费)一 1 佣金率一预期利润率一(1+加成率)x保费率=(138.4615+2.9167+7.5625)+(1 -3%-1 0%-1 10%x 0.90%)+8.25=20.99(美元/辆)三、草拟发盘函金 皓 贸 易 有 限 公 司J I N ZHE T R A D I N G
8、 C OMPA NY L I M I TED附录三综合实训参考答案 5地址：中国大连中山路1267号 电话：0411-84042525 传真：0411-84042588ADD：NO.1267 ZHONGSHAN ROAD,DALIAN,CHINA TEL：0411-84042525 FAX：0411-840425886 国际贸易单证实训教程March 12nd 2009DRAGON TOY CO.,LTD1180 CHURCH ROAD,NEWYORK.PA 19446 U.S.A.Dear Sirs,Thank you for your enquiry of March 7th,2009.W
9、e are very glad to learn that you are interested in ourproducts.Recently we have received a large number of orders from our clients and it seems that thedemand is still increasing.We hope the same thing will happen in your market and arc very glad to quoteas follows：Commodity：Telecontrol Racing CarA
10、RT.NO.18812 USD20.99/PIECE CIFC3 NEW YORKART.NO.18814 USD22.45/PIECE CIFC3 NEW YORKART.NO.18817 USD23.75/PIECE CIFC3 NEW YORKART.NO.18819 USD24.89/PIECE CIFC3 NEW YORKPacking：ART.NO.18812&18819 to be packed in cartons of 12 pieces each/ART.NO.18814&18817to be packed in cartons of 20 pieces each one
11、20 FCL for each Art.No.Shipment：Shipment is to be effected within 30 days on the receipt of the relevant L/C,but not later thanMay 31,2009.Insurance：To be covered by the seller for 110%of total invoice value against all risks and war risks.Payment：By irrevocable sight letter of credit for full amoun
12、t of the invoice value.This quotation is valid for 3 days and we are looking forward to receiving your order.Best regards!Yours faithfully,JINZHE TRADING CO.,LTDXXXMANAGER附录三综合实训参考答案 7四、出口还价核算(1)利润核算货 号 18812客户还价USD 19.40 CI FC3总利润额=19.40 x (-110%x 0.90%-3%)x 8.25x 2400-(138.4615+2.9167+7.5625)x 2 4
13、00=11 335.92(元)(2)成本核算(货号18812)实际成本=19.4()x (1-110%x 0.90%-3%-5%)x 8.25-7.5625-2.9i 67=19.40 x 0.9101x 8.25-7.5625-2.9167=135.1823(元/辆)采购成本=135.1823+19.00%+(1+17.00%)=135.1823-?0.9231=146.44(元/辆)(3)再次报价出口运费及国内费用不变,分别为7.5625元/辆和2.9167元/辆(货号18812)实际成本=145x|-9.00%+(1+17.00%)|=133.8462(元)CI FC3=(133.846
14、2+2.9167+7.5625)+(1-1!0%x 0.90%-3%-8%)+8.25=19.88(美元)五、拟写还盘函金 赭 贸 易 有 限 公 司J I N ZHE TR ADI N G C O M P A N Y L I M I TED地址：中国大连中山路1267号 电话：0411-84042525 传真：0411-84042588A D D：N O.1267 Z H O N G S H A N R O AD,DAL I AN,CHI N A TEL：0411-84042525 FAX：0411-84042588M arc h 22n d 2009D R A G O N T O Y CO
15、.L TD8 国际贸易单证实训教程1180 CHURCH ROAD,NEW YORK,PA 19446 U.S.A.Dear Sirs,Thank you for your letter of March 17th 2009.We have discussed the matter with our manufacturers andbrought them to see eye to eye with the idea of lowering our price,but still your counter-offer seems toohigh to be accepted.Careful
16、ly you take the quality of our products into consideration,you will find our quotations arereasonable.However since this is the first business between us,we tiy our best to quote as follows：TELECONTROL RACING CARART.NO.18812 USD 19.88/PIECE CIFC3 NEW YORKART.NO.18814 USD 20.66/PIECE CIFC3 NEW YORKAR
17、T.NO.18817 USD 21.94/PIECE CIFC3 NEW YORKART.NO.18819 USD 23.06/PIECE CIFC3 NEW YORKThis quotation is valid for only 8 days.Please take advantage of this chance and send your acceptance tous as soon as possible.Best regards!Yours faithfully,JINZHE TRADING CO.,LTDXXXMANAGER六、出口成交核算合同核算：货 号 18812/1881
18、4/18817/18819电动遥控玩具赛车数量每个货号1个 20,集装箱ART NO.18812&18819 各 2 400 辆，共计 4 800 辆ART NO.18814&18817 各 2 000 辆，共计 4 000 辆成交单价(USD)：ART.NO.18812 USD 19.88/PIECE CIFC3 NEW YORK附录三综合实训参考答案 9ART.NO.18814 USD 20.66/PIECE CIFC3 NEW YORKART.NO.18817 USD 21.94/PIECE CIFC3 NEW YORKART.NO.18819 USD 23.06/PIECE CIFC3
19、 NEW YORK国内供货价格分别为：145.00元、150.00元、160.00元、170.00元合 同 金 额:USD 188 256.00总成交金额：188 256 X 8.25=155 3112(元)(1)购货总成本=(145+170)X2 400+(150+160)x 2 000=1 376 000(元)(2)实际采购成本=(145+170)X2 400+(150+160)x 2 O O O x l.O 8-M.17=1 270 153.80(元)(3)总退税收入=1 376000 1 270 153.80=105 846.20(元)(4)费用细目及总额：国内费用=(400+600+
20、600+1 400)x 4+(100+200)x 2x 200=24 000.00(元)海运费=2 200 x 4x 8.25=72 600.00(元)保险费=188 256x 8.25x 110%x 0.90%=15 375.81(元)佣金=188 256x 8.25x 3%=46 593.36(元)(5)成交利润额=188 256x 8.25-1 376 000+105 846.20-24 000-72 600.00-15 375.81-46593.36=124 389.03(元)成交利润率=124 389.03+188 256+8.25=8.01%七、出口合同签订(1)成交签约函金 吉
21、吉 贸 易 有 限 公 司J 1N ZHE TR ADI N G C O M P A N Y L I M I TED地址：中国大连中山路1267号 电话：0411-84042525 传真：0411-84042588A D D：N O.1267 Z H O N G S H A N R O AD,DAL I AN,CHI N A TEL：0411-84042525 FAX：0411-8404258810 国际贸易单证实训教程April 1st 2009DRAGON TOY CO.,LTD1180 CHURCH ROAD,NEWYORK.PA 19446 U.S.A.Dear Sirs,Thank
22、you for your order of March 22nd 2009.Wc arc pleased to do business with you and are sendingyou our signed Sales Confirmation No.JZ-DRGSCOl in duplicate.Please return one copy with yourcounter-signature for our file.You can be assured that we will try our best to execute the order,and that the good
23、quality of ourcommodities will meet your request.As the shipment date is approaching,please open the relevant L/Cas soon as possible so that we can effect shipment on time.With best regards.Yours faithfully,JINZHE TRADING CO.,LTDXXXMANAGER(2)销售确认书SALES CONFIRMATIONS/C No.：JZ-DRGSC01Date：April 1st 20
24、09The Seller：JINZHE TRADING CO.,LTD.The Buyer：DRAGON TOY CO.,LTD.Address：NO.1267 ZHONGSHAN ROAD,DALIAN,CHINAAddress：1180 CHURCH ROAD,NEW YORKPA 19446 U.S.A.TOTAL CONTRACT VALUE：Item No.Commodity&SpecificationsUnit QuantityUnit PriceAMOUNT(USD)(USD)TELECONTROL RACING CARCIFC3 NEWYORK1ART.NO.18812PIEC
25、E 2 40019.8847 712.002ART.NO.18814PIECE 2 00020.6641 320.003ART.NO.18817PIECE 2 00021.9443 880.004ART.NO.18819PIECE 2 40023.0655 344.00TOTAL188 256.00附录三综合实训参考答案 11SAY US DOLLARS ONE HUNDRED EIGHTY-EIGHT THOUSAND TWO HUNDRED ANDFIFTY-SIX ONLY.PACKING：ART.NO.18812&18819TO PACKED IN CARTONS OF 12 PIEC
26、ES EACHART.NO.18814&18817TO PACKED IN CARTONS OF20 PIECES EACHALL PRODUCTS IN FOUR 20 CONTAINERS.TERMS OF SHIPMENT：SHIPMENT IN MAY 2009 AFTER RECEIVING THE RELEVANTLETTER OF CREDIT,WITH PARTIAL SHIPMENT AND TRANSSHIPMENT ALLOWED.PORT OF LOADING&DESTINATION：FROM DALIAN,CHINA TO NEW YORK,USAPAYMENT：TH
27、E BUYER SHALL OPEN AN IRREVOCABLE L/C IN FAVOR OF THE SELLERBEFORE APR.15TH,2009.THE SAID L/C SHALL BE AVAILABLE BY DRAFTAT SIGHT FOR FULL INVOICE VALUE AND REMAIN VALID FORNEGOTIATION IN CHINA FOR 15 DAYS AFTER SHIPMENT.INSURANCE：TO BE COVERED BY THE SELLER FOR 110%OF TOTAL INVOICE VALUEAGAINST ALL
28、 RISKS AND WAR RISK AS PER THE OCEAN MARINE CARGOCLAUSES OF THE PEOPLES INSURANCE COMPANY OF CHINA.DATED JAN.1ST,1981.Confirmed by：THE SELLER THE BUYERJINZHE TRADING CO.,LTD.GRACE ZHANGRemarks：1.The buyer shall have the covering letter of credit which should reach the Seller 30 days beforeshipment,f
29、ailing which the Seller reserves the right to rescind without further notice,or to regard as stillvalid whole or any part of this contract not fulfilled by the Buyer,or to lodge a claim for losses thussustained,if any.2.In case of any discrepancy in Quality/Quantity,claim should be filed by the Buye
30、r within 30 days afterthe arrival of the goods at port of destination；while for quantity discrepancy,claim should be filed by theBuyer 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 f
31、or 110%of the invoice value against the risks specified in the Sales Confirmation.If additional insurance amountor coverage is required,the Buyer must have the consent of the Seller before Shipment,and the12 国际贸易单证实训教程additional premium is to be borne by the Buyer.4.The Seller shall not hold liable
32、for non-delivery or delay in delivery of the entire lot or a portion of thegoods hereunder by reason of natural disasters,war or other causes of Force Majeure,However,theSeller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registeredairmail with a certificate iss
33、ued by the China Council for the Promotion of International Trade attestingsuch event(s).5.All deputies arising out of the performance of,or relating to this contract,shall be settled throughnegotiation.In case no settlement can be reached through negotiation,the case shall then be submitted tothe C
34、hina International Economic and Trade Arbitration Commission for arbitration in accordance withits arbitral rules.The arbitration shall take place in DALIAN.The arbitral award is final and bindingupon both parties.6.The Buyer is requested to sign and return one copy of this contract immediately afte
35、r receipt of thesame.Objection,if any,should be raised by the Buyer within 15 days otherwise it is understood that theBuyer has accepted the terms and conditions of this contract.7.Special conditions：(These shall prevail over all printed terms in case of any conflict.)八、审核信用证金 菇 贸 易 有 限 公 司JINZHE TR
36、ADING COMPANY LIMITED地址：中国大连中山路1267号 电话：0411-84042525 传真：0411-84042588ADD：NO.1267 ZHONGSHAN ROAD,DALIAN,CHINA TEL：0411-84042525 FAX：0411-84042588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会出现单、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附录三综合实训参考答案 137.信用证到期日提前易产生逾期交单审核人：X
37、 X X九、修改信用证金 骷 贸 易 有 限 公 司JINZHE TRADING COMPANY LIMITED地址：中国大连中山路1267号 电话：0411-84042525 传真：0411-84042588ADD：NOJ267 ZHONGSHAN ROAD,DALI AN,CHINA TEL：0411-84042525 FAX：0411-84042588April 25th 2009DRAGON TOY CO.,LTD1180 CHURCH ROAD,NEWYORK,PA 19446 U.S.A.Dear Sirs,We are very glad to receive your L/C
38、No.DRG-JZLCO 1,but we are quite sorry to find that it containssome discrepancies with the S/C.Please instruct your bank to amend the L/C as quickly as possible.The L/C is to be amended as follows：-The place of expiry should be in China,instead of In U.S.A.”.-The date of the expiry should be June 15t
39、h 2009,instead o亡June 10th 2009”.-The draft(s)should be sight draft(s)instead of4at 30 days sightM.-The article number of the goods is 18819in stead of 18818”.-The insurance value should be total invoice value plus 10%instead ofplus 110%”.-The quantity of ART.NO.18812&18819 should be“2 400 piecesM i
40、nstead of“2 000pieces,.-The beneficiary should be JINZHE TRADING CO.LTD.,instead of JINZHE CO.UTD.With best regards!Yours faithfully,JINZHE TRADING CO.,LTDXX X14 国际贸易单证实训教程MANAGER十、托运订舱(1)出口货物订舱委托书附录三综合实训参考答案 15出口货物订舱委托书日期：9-M ay-09(1)发货人JINZ H E T R A D ING C O.,L T D.NO.126 7 Z H O NG S H A N R O
41、A D,D A L IA N,C H INA(4)信用证号码 D R G-JZ L C 01(5)开证银行 C H E M IC A L B A NK NE W YO R K(6)合同号码 JZ-D R G S C 01(7)成交金额 U S D 18 8 25 6.00(8)装运口岸 D A L IA N(9)目的港 NE W YO R K(2)收货人T O O R D E R(10)转船运输 YE S(11)分批装运YE S(12)信用证效期15-Ju n-09(13)装船期限 3 1-M ay-09(14)运费 P R E P A ID(15 )成 交 条 件C IF NE WYO R
42、K(16)公 司 联 系 人X X X(17)电话/传真04 11-8 4 04 25 8 8(3)通知人D R A G O N T O Y C O.,L T D.118 0 C H U R C H R O A D,NE W YO R K.P A 194 4 6 U.S.A.(18)公司开户行B an k o f C h i n a(19)银行账号4 7 8 4 93 93 02(20)特别要求(21)(22)(23)(24)(25)(26)(27)(28)标记、唆码 货号规格 包装件数 毛重 净重 数量 单价 总价T E L E C O NT R O L R A C ING C A R C
43、IF NE W YO R KJZ-D R G S C 01 18 8 12 200C T NS 2 4 00KG S 1 8 00KG S 2 4 00P C S U S D 19.8 8 U S D 4 77 12.00D R A G O N T O Y 18 8 14 100C T NS 2 200KG S 1 8 00KG S 2 000P C S U S D 20.6 6 U S D 4 13 20.00NE W YO R K 18 8 17 100C T NS 2 200KG S 1 8 00KG S 2 000P C S U S D 21.94 U S D 4 38 8 0.00C
44、/NO.1-6 00 18 8 19 200C T NS 2 4 00KG S 1 8 00KG S 2 4 00P C S U S D 23.06 U S D 5 53 4 4.00(3 4)备注(29)总件数6 00 C T NS(3 0)总毛重(3 1)总净重(3 2)总尺码(3 3)总金额9 200KG S 7 200KG S 99.5 3 3 m3 U S D 18 8 25 6.001 6 国际贸易单证实训教程（2）商业发票COMMERCIAL INVOICE(1)SELLERJINZHE TRADING CO.,LTD.(3)INVOICE NO.JZ-DRGINV01(4)IN
45、VO1CE DATE9-May-09Address：NO.1267 ZHONGSHAN ROAD,DALIAN,CHINA(5)L/C NO.DRG-JZLC01(6)DATE14-Apr-09(7)ISSUED BYCHEMICAL BANK NEW YORK(2)BUYERDRAGON TOY CO.,LTD.(8)CONTRACT NO.JZ-DRGSC01(9)DATE1-Apr-09Address：1180 CHURCH ROAD,NEW YORK,PA)9446 U.S.A.(10)FROMDALIAN(11)TONEW YORK(12)SHIPPED BY(13)PRICE TE
46、RMCIF NEW YORK(J4)(15)(16)(17)(18)MARKS DESCRIPTION OF GOODS QTY.UNIT PRICE AMOUNTJZ-DRGSC01 TELECONTROL RACING CAR CIF NEW YORKDRAGON TOYNEW YORK ART.NO.NO.1-600 18812 2 400 PCS USD 19.88 USD47 712.0018814 2 000 PCS USD 20.66 USD41 320.0018817 2 000 PCS USD21.94 USD 43 880.0018819 2 400 PCS USD 23.
47、06 USD 55 344.00TOTAL：USD 188 256.00AS PER SALES CONFIRMATION NOJZ-DRGSCOI DATED APRIL 1ST,2009AS PER L/C NO.DRG-JZLCOl DATED APRIL 14,2009ART NO.18812 AND 18819 PACKED IN 4(X)CARTONS OF 12 PIECES EACH AND THEN TOTWO20TCL CONTAINERSART NO.18814 AND 18817 PACKED IN 2(X)CARTONS OF 20 PIECES EACH AND T
48、HEN TOTWO20TCL CONTAINERSTOTAL NUMBER OF PACKAGE：600 CTNSTOTAL GROSS WEIGHT：9 200KGS(19)TOTAL VALUESAY US DOLLARS ONE HUNDRED AND EIGHTY-EIGHT THOUSAND TWO HUNDRED ANDFIFTY-SIX ONLY.(20)ISSUED BYJINZHE TRADING CO.,LTD.(21)SIGNATUREX X X3 COPIES附录三综合实训参考答案 17（3）装箱单TELECONTROL RACING CARPACKING LIST(1
49、)SELLERJINZHE TRADING CO.,LTD.(3)INVOICE NO.JZ-DRGINV01(4)INVOICE DATE2009-5-9Address：NO.1267 ZHONGSHAN ROAD,DALIAN,CHINA(5)FROMDALIAN(6)TONEW YORK(7)TOTAL PACKAGES(IN WORDS)SAY SIX HUNDRED CARTONS ONLY(2)BUYERDRAGON TOY CO.,LTD.(8)MARKS&NOS.JZ-DRGSC01DRAGON TOYNEW YORKNO.1-600Address：1180 CHURCH RO
50、AD,NEW YORK,PA 19446 U.S.A.(9)C/NOS.(10)NOS.&KINDS(11)ITEM.(12)QTY.(13)G.W.(14)N.W.(15)MEAS(m3)OF PKGS(PCS.)(kg)(kg)1-200200 CTNS188122 4002 4001 80024.8832201-300100CTNS188142 0002 2001 80024.8832301-400100 CTNS188172 0002 2001 80024.8832401-600200 CTNS188192 4002 4001 80024.8832TOTAL600 CTNS8 8009