华信作业配套

1、封面 专业： 姓名： 学号： 出口的十三个环节：与客户建立联系 出口报价核算及发盘 出口还价核算及还盘 出口成交核算 出口合同签订 信用证审核 信用证修改函 出口托运订舱 出口货物投保 出口货物报验 出口货物报关 出口制单结汇 出口业务善后作业一：询盘Huaxin Trading Co.Ltd. 14th Floor Kingstar Mansion. 676 Jinlin Road Shanghai,China Tel: (021)62597480 March 6,1998Purchasing Division James Brown & Sons# 304-310 Jalan St

2、reet, Toronto, CanadaTel NO: ( + 01 ) 7709910Dear Mr. Lockwood, Yours sincerely,Huaxin Trading CO. , Ltd.Zhao Jianguo (Mr. )Day Articles Divitionl 信件发出后，外方回盘如下：James Brown & Sons#304-310 Jalan Street, Toronto, CanadaTel No : (01) 7709910 Fax: (01)7701100Mr. Zhao jianguoDaily Articles DivisionHua

3、xin Trading Co., Ltd14th Floor Kingstar Mansion, 676 Jinlin Rd.Shanghai, ChinaDate: March 13, 1998Dear Mr. Zhao,Thank you for your letter of March 6, 1998 and your latest catalogue.We are much impressed by your HX series, especially HX1115, HX1128,HX2012,HX4405,and HX4510. It would be appreciated if

4、 you could quote us your best prices on FOB Shanghai, CFR Toronto all including 5% commission.Meanwhile we would like to have some samples of the above items for our customers to test before we could place a firm order.If the lab tests go well, and your prices are competitive, wed certainly be able

5、to place a substantial order.Yours truly,James Brown & SonsPaul LockwoodPurchasing Division作业二：报价核算（单位：美元套）报价资料：供货单价中均包括17的增值税，出口陶瓷制品的退税率为9。国内费用：出口一个20英尺集装箱发生的费用有： 运杂费800元；商检费150元；报关费50元；港区港杂费650元；公司业务费 1200元；其他费用900元。海洋运费：从上海出口陶瓷餐具至加拿大多伦多，一个20英尺集装箱的包箱费率为1750美元；（1TEU装25CBM）货运保险：CIF成交金额的基础上加10投保中

6、国人民保险公司海运货物保险条款中的水渍险、碰损破碎险和战争险，费率分别为：0.5、0.3和0.16。客户佣金：成交价格的5。报价利润：报价的10。报价汇率：8.25元人民币兑换1美元。l 货号： HX1115品名： 35头茶具包装： 1套/纸箱尺码： 40×32×36(厘米)毛/净重： 20/14千克供货单价：152元/套HX1115 35-Piece Dinnerware and Tea SetPacking: 1set/cartonCarton size: 40cm×32cm×36cmGross/Net weight: 20/14kgsSupplyi

7、ng price: RMB152/setl 货号： HX1128品名： 15头茶具包装： 1套/纸盒 2套/纸箱尺码： 44×32.5×40(厘米)毛/净重： 19/13千克供货单价： 100元/套HX1128 15-Piece Dinnerware and Tea SetPacking: 1set/carton 2sets/cartonCarton size: 44cm×32.5cm×40cmGross/Net weight: 19/13kgsSupplying price: RMB100/setl 货号HX1115报价计算1. 成本计算n 含税成本：

8、 152.00元套 n 退税收入： 152 ÷（1 17 % ）× 9 %11.6923元套n 实际成本： 152 11.6923140.3077元套n 单件包装体积：0.4 × 0.32 × 0.36 = 0.0461立方米n 20英尺集装箱包装件数： 25 ÷ 0.0461 542纸箱n 报价数量： 542 × l = 542套 2.费用计算n 国内费用：（800150506501200900）÷5426.9188元套n 出口运费：1750×8.25÷542 = 26.6375元套n 客户佣金：报价&

9、#215;5n 保险费：CIF报价× 110 × 0.96 3、利润： 报价×10n FOB报价成本十费用十利润140.3077 6.9188 报价×5报价×10（实际成本+国内费用+客户佣金+预期利润）FOBC5 140.3077+6.9188 1一5 一10 %= 147.2265/0.85=173.2076÷8.25=20.99美元套 n CFR报价：= 成本十费用十利润 =140.3077 6.9188 26.6375 报价×5 报价×10CFRC5=(147.2265+26.6375) ÷(1-

10、5%- 10%)÷8.25 =173.864÷0.85÷8.25=204.5459÷8.2524.79美元套n CIF报价= 成本费用利润 =140.30776.918826.6375报价×5十报价×110%×0.96报价×10C1FC5 = 173.864 ÷(1 5% -110%×0.96-10%)÷8.25 = 173.864 ÷0.8394÷8.25 = 207.1289÷8.25=25.11 美元/套l 货号HX1128报价计算作业三：发盘Hua

11、xin Trading Co.Ltd. 14th Floor Kingstar Mansion. 676 Jinlin Road Shanghai,China Tel: (021)62597480 March 6,1998Purchasing Division James Brown & Sons# 304-310 Jalan Street, Toronto, CanadaTel NO: ( + 01 ) 7709910Dear Mr. Lockwood, Yours sincerely,Huaxin Trading CO. , Ltd.Zhao Jianguo (Mr. )Day A

12、rticles Divition作业四：成交合同l 华信公司与加拿大JBS公司经过几个回合的交易磋商，多伦多客户于3月31日来函表示接受，就各项交易条件达成共识：成交价格条件： CIFC5 % TORONTO包装条件： 纸箱包装。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1998年4月。保险条件：由卖方按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。付款条件： 不可撤销即期信用证付款。 货号品名规格成交数量单价HX111535-Piece Dinnerware and Tea Set542SETSUSD23.50SETHX201220-

13、 Piece Dinnerware Set800SETSUSD20.40SETHX440547-Piece Dinnerware Set443SETSUSD23.20SETHX451095-Piece Dinnerware Set254SETSUSD30.10SET作业要求：根据上述成交条件签订出口合同（合同号SHHX98027） ，于4月3日随附成交函寄送多伦多公司。要求格式清楚、条款明确、内容完整。SALES CONFIRMATIONS/C NO.: SHHX98027 DATE: 3-Apr-98The Seller： Address: The Buyer： Address: Art.

14、No.CommodityUnitQuantity Unit Price(USD)Amount(USD)TOTAL CONTRACT VALUE: PACKING: PORT OF LOADING & DESTINATION: FROM: TO: TIME OF SHIPMENT: TERMS OF PAYMENT:INSURANCE: Confirmed by : THE SELLER THE BUYER HUAXIN TRADING CO., LTD. MANAGER 赵建国 （signature） (signature)作业五：出口成交核算l 成交核算资料：货号HX1115HX20

15、12HX4405HX4510供货单价152元/套132元/套144元/套165元/套包装方式1套/纸箱2套/纸箱1套/纸箱1套/纸箱包装尺码40×32×36厘米44×40×35.5厘米54×29×36厘米75×41×32厘米成交单价USD23.50/SETUSD20.40/SETUSD23.20/SETUSD30.10/SET成交数量542SETS800SETS443SETS254SETS成交总额USD12737.00USD16320.00USD10277.60USD7645.40l 供货价格中含17增值税，出口退

16、税率是9；出口一个20英尺集装箱需发生的国内费用有：运杂费800元；商检费150元；报关费50元；港区港杂费650元；公司业务费1200元；其他费用900元。海洋运费从上海至加拿大多伦多一个20英尺集装箱的包箱费率为1750美元；保险按CIF成交金额加10投保，费率为0.96；客户佣金是成交价格的5%,汇率是825元人民币兑换1美元。 l 成交核算要求： 根据上述成交条件进行出口成交核算，要求详尽列出销售收入、退税收入、各项费用支出、采购成本以及每个品种的成交利润额以及合同总利润额和利润率，并计算出口商品换汇成本和出口商品盈亏率。制表： 出口合同核算表出口方进口方业务主管货物名称成交条件装运港

17、目的港集装箱量运费率运费额（$）品名成交数量毛重(kgs.)净重长（cm）宽（cm）高(cm)合计公斤总尺码购货成本合同单价货号计量单位包装件数包装方式单价（元）总额单价（us$）总额合计CARTONS货款支出货款收入核算资料汇率保险费率加成保率俑金率20包干费率增值税率退税率定额费用率合同核算人民币(元)美元（US$）收入销售收入退税收入支出出口运费出口保费客户佣金购货成本国内费用利润利润额利润率作业六：信用证审核1998年4月8日，华信公司收到JBS公司通过加拿大皇家银行开来的编号为98/0501-FTC的信用证信开本，再装运货物之前，华信公司需要对国外来证进行仔细的审核，指出信用证存在的

18、问题，联系进口商要求修改。（ 审核意见提交银行，可用中文；改证函寄交进口商。）陶瓷餐茶具-加拿大皇家银行信用证审核结果如下：信用证存在的问题应当如何进行修改要求修改信用证的理由1.大写金额低于合同金额2.国外到期易产生逾期3.投保金额超出合同规定4.应当根据合同规定投保5.装运数量多于合同规定6.目的港应与合同相符7.合同明确规定允许转运8.一个20英尺箱装不下THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATIONAL CENTRE1055 WEST GEORGIA STREET, VANCOUVER,B.C. V6E 3P3CANADACON

19、FIRMATION OF TELEX/CABLE PRE-ADVISED DATE: APR 8, 1998TELEX NO. 4720688 CA PLACE: VANCOUVERIRREVOCABLE DOVUMENTARYCREDITCREDIT NUMBER:98/0501-FTCADVISING BANKS REF. NO.ADVISING BANK:SHANGHAI AJ FINACE CORPORATION 59 HANGKONGROAD SHANGHAI 200002,CHINAAPPLICAN:JAMES BROWN & SONS #304-310 JALAN STR

20、EET, TORONTO, CANADABENEFICIARY:HUAXIN TRADING CO., LTD.14TH FLOOR KINGSTAR MANSION,676 JINLIN RD., SHANGHAI CHINAAMOUNT:USD46,980.00(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)EXPIRY DATE: MAY 15, 1998 FOR NEGOTIATION IN APPLICANTS COUNTRYGENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE L

21、ETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:+ SIGNED COMMERCIAL INVOICE AND 3 COPIES+ PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM.+ ORIGINAL CERTIFICATE OF ORIGI

22、N AND 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE.+ FULL SET CLEAN ON BOARD OCEAN BILLS OF LADIG SHOWING FREIGHT PREPAID CONSIGNED TO RODER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO. 77009910+ INSURANCE POLICY

23、OR CERTIFICATE FOR 130 PERCENT OF INVOICE VALUE COVERING: INSTITUTE CARGO CLAUSES (A) AS PER I.C.C. DATED 1/1/1982.+ BENEFICIARYS CERTIFICATE CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THE APPLICANT WITHEIN 48 HOURS AFTER SHIPMENT.COVERING SHIPMENT ;4ITEMS TEMS OF CHINESE CERA

24、MIC DINNERWARE INCLUDING: HX1115 544SETS, HA2012 800SETS, HX4405 443SETS AND HX4510 245SETSDETAILS IN ACCORDANCE WITH SALES CONFIRMATION SHHX98027 DATED APR.3,1998.FOB/CFR/ XCIF/ FAS TORONTO CANADASHIPMENT FROMSHANGHAITOVANCOUVERLATESTAPRIL 30, 1998PARTIAL SHIPMENTSPROHIBITEDTRANSSHIPMENTPROHIBITEDD

25、RAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER SHIPMETN, BUT WITHIN THE VALIDITY OF CREDIT.ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AIRMAIL, UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTIONS.SPECIAL INSTRUCTIONS: ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY+ A

26、LL GOODS MUST BE SHIPPED IN ONE 20 CY TO CY CONTAINER AND B/L SHOWING THE SAME+ THE VALUE OF FREIGHT PREP AID HAS TO BE SHOWN ON BILLS OF LADIG+ DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO A SPECIAL DISCREPANCYHANDLING FEE OF USD35.00 TO BE DEDUCTE

27、D FROM ANY PROCEEDS.DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDORSED ON THE REVERSE HEREOF BY NEG. BANK. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND BONA FIDE HOLDER THAT ALL DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CRED

28、IT SHALL BE DULY HONORED UPON PRESENTATION.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS(1993 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PRBLICATION NO. 500.DAVID JONE YOURS VERY TRULY, JOANNE SUSANAUTHORIZED SIGNATURE AUTHORIZED SIGNATURE审证改证之后，贸易流程如下：出口托运订舱出口货物投保出口货物报验出口货物报关作业七：制单结汇依次为：汇票、发票、装箱单、提单、保险单和原产地证。相关信息如下：发票号码：SHHXFP98167 日期：98-04-14日 唛头：J.B.S/ SHHX98027/ TORONT