国际贸易实务上机作业

操作1：建交要求
F.L.SMIDTH & CO. A/S
77, VIGERSLEV ALLE, DK-2500 V ALBY
COPENHAGEN, DENMARK
FAX: （01）20 11 90
DATE:MARCH,2TH,2003
Dear Sir,
We owe your name and address to the Asira Source in march ,2003. We avail ourselves of this opportunity to approach you for the establishment of trade relations with you.
In order to acquaint you with our business line, we enclose a copy of our Export List covering the main items suppliable at present.
Should any of the items be of interest to you, please let us know. We shall be glad to give you our lowest quotations upon receipt of your detailed requirements.
In our trade with marchants of various countries, we always adhere to the principle of equality and mutual benefit. It is so our hope to promote, by joint efforts, both trade and friendship to our mutual advantage.
We look forward to receiving you enquiries soon.
Your faithfully,
Encl.
操作2：报价要求
CIF=(实际采购成本+国内费用+出口运费)/ (1-110%×保险费率-利润率) 代入数据：
实际采购成本=含税成本-含税成本*出口退税率/（1+增值税率）
YE803=210-210*0.09/（1+0.17）
=210-22.113
=187.89
TE600=250-250*0.09/（1+0.17）
=250-26.325
223.68
积载系数: YE803= TE600=1.2*0.76*0.5/0.033=13.8
Copenhagen
运费等级14—20
采用40英尺(11.8*2.13*2.18)的集装箱,每个集装箱可以装120辆，包装费率4125美元,则每辆平均费率34.38美圆
每辆车国内费用:
(10*1200+500+1000+650+50+800+2000+1000)/1200=15
则CIF价格：
YE803=（187.89+15+34.38）/（1-110%*（0.006+0.003）-0.1）
=237.27/（1-0.0099-0.1）
=266.57
TE600=（223.68+15+34.38）/（1-110%*（0.006+0.003）-0.1）
=273.06/0.8901
=306.77
CIFC5价格：
YE803=266.57*（1+0.05）=279.89
TE600=306.77*1.05=322.11
投保金额：
YE803=279.89*（0.006+0.003）*600=2.52*600=1512
TE600=314.21*（0.006+0.003）*600=2.9*600=1739.39
CIFC5价格换算为美元：
YE803=279.89/8.25=33.93
TE600=314.21/8.25=39.04
操作3：发盘要求
F.L.SMIDTH & CO. A/S
77, VIGERSLEV ALLE, DK-2500 V ALBY
COPENHAGEN, DENMARK
FAX: （01）20 11 90
DATE: MARCH,12 TH,2003
Dear Sir,
We are very pleased to receive your enquiry of MARCH 7, 2003 and enclose our illustrated catalogue and price list giving the details you ask for.
For the "Forever" brand bicycle about YE803 / TE600, we have five color for you to choose, such as blue, green, red, purple and white. Also by separate post, we are sending you some pictures of the "Forever" brand bicycle about YE803 / TE600 and feel confident that when you have examined them you will agree the goods are both excellent in quality and reasonable in price.
After studying our prices you will not be surprised to learn that we find it difficult to meet the demand. But if you place your order within seven days ,we would ensure prompt shipment. Shipment to be made at the end of the May after receipt of your order payment by L/C payable by sight draft. Regarding insurance, the coverage is for 110% of invoice value against All Risks and War Risk.
We invite your attention to our other products, details of which you will find in the catalogue, and look forward to receiving your first order.
Your faithfully,
操作4：还价要求
海洋运输运费为：34.38美圆
销售收入：YE803=62*8.25*600=37200*8.25=306900
TE600=68*8.25*600=40800*8.25=336600
实际采购成本＝购货成本－退税收入
YE803＝210*600-210×600×9%/（1+17%）
=126000-126000*0.09/1.17
=126000-9692.31
=116307.69
TE600=250*600-250*600*9%/（1+17%）
=150000-150000*0.09/1.17
=138461.54
出口运费：34.38/辆
则总的出口运费为：34.38*1200*8.25=41256*8.25=340362
总的国内费用：15*1200=18000
保险费用：发票金额*110%*保险费率
YE803=306900*1.1*（0.006+0.003）=3038.31
TE600=336600*1.1*（0.006+0.003）=3332.34
客户佣金=CIF报价*佣金费率
YE803=306900*0.05=15345
TE600=336600*0.05=16830
则总的利润为：总销售收入-实际采购总成本-出口运费-总的国内费用-保险费用-可户佣金
代入数据：总的利润=643500-254769.23-340362-18000-6370.65-32175=-8176.88
YE803的利润=306900-116307.69-（340362+18000）/2-3038.31-15345=-6972 TE600的利润=336600-138461.54-（340362+18000）/2-3332.34-16830=-1204.88 则YE803亏损6972元，TE600亏损1204.88元
二．设YE803和 TE600国内采购价分别为M和N，则
M=单位收入-利润-佣金-国外运费-国内费用-保险费用+出口退税
M=（62-62*0.06-62*0.05-34.38-15/8.25-62*1.1*0.009）*8.25+M*0.09/1.17 =62*（1-0.06-0.05-1.1*0.009）*8.25-34.38*8.25-15+ M*0.09/1.17
则M（1-0.09*1.17）=62*（1-0.06-0.05-1.1*0.009）*8.25-34.38*8.25-15
=62*（1-0.06-0.05-0.0099）*8.25-283.635-15
=62*0.8801*8.25-283.635-15
=151.5362
则M=151.5362/0.8965=169.03
同理可得N=（68*0.8801*8.25-283.635-15）/0.8965
=217.63
CIF=(实际采购成本+国内费用+出口运费)/ (1-110%×保险费率-利润率) 实际采购成本=含税成本-含税成本*出口退税率/（1+增值税率）
YE803=210-210*0.09/（1+0.17）
=210-22.113
=187.89
TE600=250-250*0.09/（1+0.17）
=250-26.325
223.68
则CIF YE803=（187.89+15+34.38*8.25）/（1-110%*0.009-0.06）
=486.525/0.9301
=523.09
CIFC5=523.09*1.05/8.25=66.57
CIF TE600=（223.68+15+34.38*8.25）/（1-110%*0.009-0.06）
=561.57
CIFC5=561.57*1.05/8.25=71.47
操作5：还盘要求
F.L.SMIDTH & CO. A/S
77, VIGERSLEV ALLE, DK-2500 V ALBY
COPENHAGEN, DENMARK
FAX: （01）20 11 90
Date: MARCH,22TH,2003
Dear Sirs,
We learn from your letter of MAR. 17TH, 2003 that our price for the subject article is found to be on the high side.
Much as we would like to cooperate with you in expanding sales, we are regretful that we just can not see our way clear to entertain your counter-offer, as the price we quoted is quite realistic.
To speed up our business, we can tell you that the highest prices we can accept
level.
If you see any chance to do better, please let us know. On account of a limited supply available at present, we would ask you to act quickly. This offer must be withdrawn if not accepted within three days. We can accept the 30 days time L/C .
In the meantime, please keep us posted of developments at your end. We assure that any enquiries from you will receive our prompt attention.
Your faithfully,
操作6：成交要求
实际成本＝（210+250）×600×（1-1/1.17%×9%）/8.25＝30881.12
购货总成本：（66*600+71*600）=82200
总退税收入：购货总成本*出口退税率/（1+0.17）=6323.08
国内费用=（10*1200+500+1000+650+50+800+2000+1000）/8.25=2181.82
海洋运费：积载系数: YE803= TE600=1.2*0.76*0.5/0.033=13.8 Copenhagen
运费等级14—20
采用40英尺(11.8*2.13*2.18)的集装箱,每个集装箱可以装120辆，包装费率4125美元,则每辆平均费率34.38美元。

海洋总运费=34.38*1200=41256
保险费：(66+71)*600*(1+0.1)*(0.006+0.003)=813.78
佣金：(66+71)*600*0.05=4110
合同利润额=成交金额-实际采购成本-国内费用-海洋运费-保险费-佣金
=82200-30881.12-2181.82-41256-813.78-4110
=2957.28
利润率=利润额/成交金额=3.6%
操作7：出口合同签订
金海贸易公司
GOLDEN SEA TRADING CORPORATION
-----------------------------------------------------------
ADD.: 8TH FLOOR, JIN DU BUILDING , TEL: 86-21-64331255 277 WU XING ROAD, FAX: 86-21-64331256
SHANGHAI, CHINA
-----------------------------------------------------------
TO: F.L.SMIDTH & CO. A/S FAX: （01）20 11 90
DATE: April 1, 2003
Dear Sirs,
Many thanks for your order No. 9711 and we are sending you our signed Sales Confirmation No. JH-FLSSC06 in duplicate. Please counter sign and return for our file.
As the shipment date is approaching, please immediately instruct your bank to issue the relevant L/C in our favor otherwise the shipment date may be delayed.
Best regards!
Yours faithfully,
GOLDEN SEA TRADING CORP.
SALES CONFIRMATION
S/C No.: JH-FLSS
C06
Date: 1-Apr-03
The Seller: GOLDEN SEA TRADING
CORPORATION
The
Buyer:
F.L.SMIDTH & CO.
A/S
Address: 8TH FLOOR, JIN DU
BUILDING,277 WU XING
ROAD,SHANGHAI, CHINA Addres
s:
77, VIGERSLEV
ALLE,DK-2500 VALBY,
COPENHAGEN, DENMARK
E-Mail: 86-21-64331256 E-Mail
: （01）20 11 90
Item No. Commodity & Specifications Unit Quantity
Unit
Price
Amo
unt (US$) (US$)
YE803 26' TE600 24' SET
SET
600
600
66
71
39600
42600
TOTAL CONTRACT VALUE:
SAY US DOLLARS EIGHTY TWO THOUSAND AND TWO HUNDRED
ONLY
PACKIN G: TO BE PACKED IN CARTONS OF ONE SET EACH,
TOTAL 1200 CARTONS.
PORT
OF
FROM SHANGHAI CHINA TO COPENHAGEN ,DENMARK. LOADING &
DESTINATIO
N:
TIME TO BE EFFECTED BEFORE THE END OF MAY
OF 31,2003WITH
PARTIAL SHIPEMNT AND TRANSHIPMENT ALLOWED SHIPMENT:
TERMS OF TTHE BUYER SHALL OPEN THOUGH A BANK
ACCEPTABLE TO THE
PAYMENT:
SELLER AN IRREVOCABLE LETTER OF CREDIT
PAYABLE AT 30 DAYS'
SIGHT WHICH SHOULD REACH THE SELLER BY THE
END OF APRIL 25,2003
AND REMAIM VALID FOR NEGOTIATION IN CHINA
UNTIL 15TH DAY AFTER
THE DATE OF SHIPMENT.
INSURANCE: THE SELLER SHALL COVER INSURANCE AGAINST ALL
RISKS AND
WAR RISK FOR 110% OF THE TOTAL INVOICE VALUE AS
PER THE
RELEVANT OCEAN MARINE CARGO CLAUSES OF THE
PEOPLE'S
INSURANCE COMPANY OF CHINA DATED 1/1/1981.
REMARKS:
1. The buyer shall have the covering letter of credit 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 130 days after the
arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer
within 150 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 3 working days, otherwise 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.)
Confirmed by:
THE SELLER THE BUYER
GOLDEN SEA
TRADING CORP.
MANAGER F.L.SMIDTH &
CO. A/S
MANAGER Hjorgen F. Nissen
LL. M.
( signature) ( signat
ure)
操作八：审核信用证
1．信用证申请人地址有误：会导致单证不符，可能导致开证银行的拒付2．商品名称错误：与实际名称不符
3．合同号码错误：与实际号码不符
4．合同号码错误：与合同号码不符
5．三分之一正本提单直寄不妥：受益人控制货权有风险
6．三分之二正本提单议付不妥：受益人控制货权有风险
7．转运条款不妥“：与实际合同规定不符
操作九修改信用证
F.L.SMIDTH & CO. A/S
77, VIGERSLEV ALLE, DK-2500 V ALBY
COPENHAGEN, DENMARK
FAX: （01）20 11 90
Date: Apirl,25TH,2003
Dear Sirs,
We are very glad to receive your L/C No. FLS-JHLC06, but we are quite sorry to find that it contains some discrepancies with the S/C. Please instruct your bank to amend the L/C as quickly as possible.
THE LETTER OF CREDIT REFERENCED ABOVE IS AMENDED AS FOLLOWS:
*The place of expiry: In China, in stead of 'at our counter';
*The address of applicant is 77, Vigerslev, Alle, DK-2500 Valby, Copenhagen, Denmark, in stead of 'DK- 2600…'
*The name of the goods is YE803 26' and TE600 24', instead of YE803 24' and TE600 26'.
*Delete the clause "1/3 original B/L……"
*3/3, not 2/3 original clean shipped on board marine bill of lading are required. *The S/C number should be JH-FLSSC01, instead of FLS9711.
*Transshipment is allowed anywhere, instead of 'Transshipment is allowed only in Hong Kong'.
*Documents to be presented within 15 days after the date of issuance of the transport document(s) but within the validity of the credit.
Yours faithfully,
GOLDEN SEA TRADING CORP. 操作十托运订舱
出口货物订舱委托书
公司编号BH06H日期
May 9th,2003
1)发货人4)信用证
号码
FLS-JHLC
06
GOLDEN SEA TRADING CORP. 8TH FLOOR, JIN DU BUILDING 277 WU XING ROAD,
SHANGHAI, CHINA 5)开证银
行
WestLB(Europa) A. G.
Copenhagen, The Denmark 6)合同号
码
MH-FJDS
C06
7)成交金
额
US$82,200
.00 8) 装运口
岸
SHANGH
AI
9)目的港
COPENHA
GEN
2)收货人
10)转船运
输
YES
11)分批
装运
YES TO ORDER
12)信用证
效期
15-Jun-03
13)装船
期限
31-May-01
14)运费
USD
39350.00
15)成交
条件
CIF
16)公司联
系人
17)电话/
传真
3)通知人18)公司开
户行
BANK OF
CHINA
19)银行
帐号
7938724374
F.L.SMIDTH & CO. A/S 77, Vigerslev Alle, DK-2500 Valby Copenhagen Denmark 20)特别要
求
21)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YE803
600
CTNS
33Kgs 28Kgs 600set
USD66.0
USD39600
.00 TE600
600
CTNS
33Kgs 28Kgs 600set
USD71.0
USD42600
.00
29)总件
数30)总
毛重
31)总净重32)总尺码33)总金额
1200SE
T 39600
Kgs
33600Kgs 547.2
USD82200
.00
34)备注
14)MA RKS 15)DESCRIPTION OF GOODS
16)
16)QTY.
17)UNIT
PRICE
18)AMOU
NT
SHANG HAI MADE
IN CHINA FOREVER BRAND
BICYCLE
YE803 26'
TE600 24'
19800
KGS
USD66.
00
USD396
00.00
19800
KGS
USD71.
00
USD426
00.00
PACKING LIST
1) SELLER
3)
INVOICE
NO.
JH-FLSINV
06
4) INVOICE
DATE
5月9日GOLDEN SEA TRADING
CORP
5) FROM Shanghai 6) TO
Copenh
agen
7) TOTAL PACKAGES(IN
WORDS)
1200CTN
S
2)
BUYER
8) MARKS & NOS.
F. L. SMIDTH &
CO. A/S
FLS 9711 Copenhagen 1-1200
9)
C/NOS. 10) NOS. & KINDS OF PKGS. 11)
ITEM
12)QTY.(pcs
.)
13) G.W.(kg)
14)
N.W.(kg)
15)
MEAS(m3
)
JH-FLS SC06 1200 CTNS
YE803/TE6
00
1200 39600 33600 547.2
操作十一：出口报关
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:
2200
出口口岸SHANGHAI 备案号出口日
期
5月
20日
申报
日期
5月
12日
经营单位上海金海
贸易公司
运输方
式
班轮运输
运输工
具名称
提运
单号
YI XIANGV307
发货单位上海金海贸易公司贸易方
式
一般贸易
征免性
质
一般
征税
结汇
方式
许可证号运抵国
(地区)
哥本哈
根
指运港上海境内货源地
批准文号成交方式运费保费杂费
CIF
合同协议
号件数
包装种
类
毛重(公
斤)
净重(公斤) 1200 纸箱33 28
集装箱号随附单据生产厂家
32345100-9 商业发票装箱单
项号商品编号商品名称、规格型号
数量及
单位
最终目的
国(地区)
单价总价币制征免
1 永久牌自行车TE600 600件哥本哈根71 42600 USD
2 永久牌自行车YE80
3 600件哥本哈根66 39600 USD
税费征收
情况
录入员录入单位兹声明以上申报无讹并承担法律
责任
海关审单批注及放行日
期(签章)
报关员审单审价
单位地址申报单位
(签章)
征税统计
邮编电话填制日期查验放行
操作十二：投保装船
投保单
海运出口货物投保单
1)保险人：F.L.SMIDTH
& CO. A/S
2)
被保险人：
GOLDEN SEA TRADING CORP
3)标记4)包装及数量5)保险货物项目6)保险货物金额FLS
9711 1200cartons Forever" brand
bicycle USD90,420.00
Copenhagen No.1-1200
7)总保险金额:（大写）
UNITED STATES DOLLARS NINETY THOUSAND FOUR HUNDRED AND TWENTY ONLY
8)运输工具:
(船名) (航次) YI XIANG
V307
9)装运港: 10)目的港: SHANGHAI
COPENHAGEN
11)投保险别: 12)货物起运日期
War Risks& ALL Risks J.G. SAFE & CO. A/S631 MAPLE ALLE,DK-3240 VALBY COPENHAGEN,DENMARKTEL:(01) 413277
FAX:(01) 413376
13)投保日期： 14)投保人签字：
18-May-01
装船通知：
操作十三：出口单据制作
根据出口单据制作的要求及国外银行开来的信用证和修改书中的具体规定，缮制全套出口单据。

操作十四：单据审核
在议付行审核你所提交的出口单据期间，新加坡发展银行上海分行转来信用证0016100293496项下的进口单据一套，系公司与马来西亚客户NANKAI WORSTED SPINNING SND.BHD达成的一笔进口业务的单据；请你本着"单证一致，单单相符"的原则，对这套单据进行认真的审核，写出你的审单意见。

所有单据均未预示出该批货物系分批装运的第一批。

此外，还有：
汇票：
1. 金额错误，应为该批金额，即139641.84美元。

2. 金额大写错误，应为"SAY US DOLLARS ONE HUNDRED THIRTY NINE THOUSAND AND SIX HUNDRED FOURTY ONE ONLY."。

3. 收款人错误，应为议付银行，即BANK OF COMMERCE MALAYSIA BERHAD, KUALA LUMPUR BRANCH。

4. 出票条款中未按信用证要求预示信用证号码。

5. 受票人错误，应为开证行，即DBS BANK SHANGHAI BRANCH。

6. 未经出票人签字。

发票：
1. 货物描写不完整，缺少 "as per Contract No. YN-NK942 dated April 1th,2003"词句。

2. 未按信用证要求预示承运船名，即S.S.BIN BO V.911。

3. 未按信用证要求预示出分批序号。

4. 货号1/40nm单价与信用证不符，应为10.05美元而非10.50美元。

5. 未按信用证要求由受益人签署。

7. 2/32NM的数目错误，此单货物的总金额错误。

装箱单：
1. 合约号码与信用证及其它单据不符，应为 YN-NK942而非YNN-NK942。

2. 唛头与信用证及其它单据不符，应为0016100293496-1而非0016100293496。

3. 价格术语与其它单据不符，应为FOB KELANG而非FOB KELAN。

4. 未按信用证要求预示每一件包装（纸箱）的毛净重。

5. 2/32NM 的总额目、总净重错误。

提单：
1. 收货人有误，应为To Order而非凭开证行指示。

2. 运费条款与信用证不符，应为 "Freight Payable at Destination" 而非 "Freight Prepaid"。

3. 未按信用证要求作相应的空白背书。

4. 未按信用证要求预示船公司在上海代办署理的名称、地址、联系电话。

产地证：
1. 货物描写与信用证及其它单据不符，应为YARN而非YARM。

2. 包装件数与其它单据不符，应为298箱而非289箱。

3. 总额目、总重量应为13032KGS。

检验证书：
1. 承运船名与其它单据不符，应为BIN BO而非BIN BON。

2. 净重与其它单据不符，应为13032kg而非13676kg。

操作十五：出口业务善后
金海贸易公司
GOLDEN SEA TRADING CORPORATION
ADD: 8TH FLOOR, JIN DU BUILDING, TEL: 86-21-64331255
277 WU XING ROAD, FAX: 86-21- 64331256
SHANGHAI, CHINA
TO: F.L.SMIDTH & CO. A/S FAX: （01）20 11 90
DATE: May 20, 2003
Dear Sirs,
We feel deeply sorry for the mistake in our negotiation documents, which is made as a result of our clerk's carelessness.
We really hope this incident will not affect negatively our friendly cooperation.
We can guarantee that the quantity of the goods is exactly in the line with the stipulations of the relative contract.
Since our goods have been shipped on time, would you be kind to make the payment through your bank.
You may rest assured that such a mistake will never occur again. We are looking forward to your favorable reply.
Yours sincerely,
GOLDEN SEA TRADING CORP.
操作十六：总结
在这次的上机操作中，我们使用的软件为TMT on line。

其中操作的主要部分包括国际贸易中的建交、询盘、发盘、还盘、订立合同并填写相关单据等，这是对我们之前所学习国际贸易实务的总结，让我们在实践中运用我们的知识。

在操作中，我所遇到的难点有：CIF等条件下货物价格的计算、单据的制作与审单。

这些是我在之前的学习中比较模糊的知识点，而这次的上机实践很好的暴露了这些问题，让我能够对这些薄弱的知识点进行更好的学习。

而设计的16个连续的操作要求，很好的向我们展示了国际贸易的操作环节，加深了我们的认识。

使用这个软件的感受就是，能够很好的在实践中加深自己对所学知识的认识。

稍显不足的就是，在国际贸易中，汇率是一个非常重要的问题，并且它是时时刻刻都在变化的，而软件中提供的反馈信息都是不变的。

由于我们所做的相关电函和单证都是根据业务反馈来做的，这样就导致了数据的不匹配，影响了操作。