国际贸易实验操作案例分析 湖南纺织 大学国际贸易上机实验

1、several group number, then with b a, =c,c is is methyl b two vertical box between of accurate size. Per-23 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for

2、 measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line distance for a, to b vertical box distance for b, list can measuredseveral group number, then with b a, =c,c is is methyl b two vertical box betwe

3、en of accurate size. Per-23 measurement, such as proceeds of c values are equal and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid e

4、rrors, specific method is from baseline to methyl vertical box center line distance for a, to b vertical box distance for b, list can measuredseveral group number, then with b a, =c,c is is methyl b two vertical box between of accurate size. Per-23 measurement, such as proceeds of c values are equal

5、 and equal to the design value, then the vertical installation accurate. For example a, b, and c valueswhile on horizontal vertical errors for measurement, General in iron angle code bit at measurement level points grid errors, specific method is from baseline to methyl vertical box center line dist

6、ance for a, to b vertical box distance for b, list can measured需求信息：2001年2月从国际互联网络上得知美国的UNITED TEXTILES LTD.欲求购中国产的全棉床单和枕套(all cotton bed-sheets and pillowcase)。 联系方式：UNITED TEXTILES LTD. 1180 CHURCH ROAD NEW YORK, PA 19446 U.S.A. FAX: 215-393-3921 要求说明：请参照上述基本情况，给对方发一封建立业务关系的电子邮件，要求格式完整、正确，内容包括公司介绍

7、、产品介绍等，并另寄产品目录，及表达想与对方建交的热切愿望等。（注意不要做成简单翻译） 信函日期：2003年3月2日 提 示： 1. 公司介绍简明扼要、突出特点。 2.有针对性地介绍产品，可就品牌产品进行较详细的描述。 3.为达到吸引客户的目的，商务函电的语言应避免生硬、平淡。 4.结尾应起到激励对方尽快做出回复的效果。 Zhengjiang textiles I/E corp. Add:165 Zhonghezhong Road Hangzhou China Post Code: 310001 Tel:86-571-87075888/EXT FAX:86-571-87079234/87079

8、254 E-mail:zjtex M arch 2nd 2001 UNITED TEXTILES LTD. 1180 CHURCH ROAD NEW YORK, PA 19446 U.S.A. Dear Sirs, W e have your name and address from the Internet and are glad to learn that you are seeking for Chinese all cotton bed-sheets and pillowcase Our company was founded in 1988 and have grown to b

9、e one of the leading Imp. & Exp. Companies in ZHEJIANG , specialized in textiles. As the commodities we supply are of good quality and reasonable price, we have won a very good reputation from our clients all over the world. W e take the liberty of writing to you with a view to establishing business

10、 relations with you and are sending you by separate post our illustrated catalogs for your reference. W e look forward to your early reply and trust that through our cooperation we shall be able to conclude some transactions with you in the near future. W ith best regards. Yours faithfully, ZHEJIANG

11、 TEXTILES I/E CORP. M ANAGER XXX 要求说明： 货号： Bs-12（床单） Bs-14（床单） Pc-12（枕套） Pc-14（枕套） 含税采购成本（每打） 1100人民币 1200人民币 200人民币 250人民币 床单每纸箱12打，200纸箱一个20英尺FCL；枕套每纸箱24打，200纸箱一个20英尺 FCL；每个20英尺FCL 出口运费为2200美元。 除此以外其他信息如下： 出口退税率：15% ， 增值税：17% 国内费用：出口包装费15元/纸箱，仓储费5元/纸箱； 一个20英尺集装箱其它国内费用为：国内运杂费400元，商检费550元，报关费50元， 港口

12、费600元，其它费用1400元。 保 险：按发票金额加成10% 投保一切险和战争险，费率为分别为0.6% 和0.3% 。 预期利润：报价的10，付款方式是即期信用证。 请根据上述条件分别算出FOBC3、CFRC3及CIFC3的价格并列出详尽的计算过程。（注意：计算过程中的数据保留四位小数，报价结果保留两位小数） 提示： 1. 明确FOB、CFR、CIF 等不同术语的价格构成。 2. 清楚成本、各项费用和利润的计算依据。 3. 出口定额费属国内费用，其费率的计费基础为含税的采购成本。 货号：bs-12 实际采购成本供货价格退税收入 1100- 110015.00% / ( 1 + 17.00%

13、) 958.9744（元） 国内费用： 400 + 550 + 50 + 600 + 1400 + (15 + 5)200(箱) / 2400打(20FCL 货量) 2.9167（元） 出口运费：22008.25 / 24007.5625（元） FOBC3(958.97442.9167) / ( 1 - 3.00% - 10.00% ) / 8.25134.01（美元） CFRC3(958.97442.91677.5625)/( 1-3.00% -10.00% )/8.25135.07（美元） CIFC3=(958.9744+2.9167+7.5625)/( 1-110% 0.90% -3.0

14、0% - 10.00% ) / 8.25136.62（美元） 货号： bs-14 实际采购成本供货价格退税收入 1200- 120015.00% / ( 1 + 17.00% ) 1046.1538（元） 国内费用： 400 + 550 + 50 + 600 + 1400 + (15 + 5)200(箱) / 2400打(20FCL 货量) 2.9167（元） 出口运费：22008.25 / 24007.5625（元） FOBC3(1046.15382.9167) / ( 1 - 3.00% - 10.00% ) / 8.25146.16（美元） CFRC3(1046.15382.91677.

15、5625)/( 1-3.00% -10.00% )/8.25147.21（美元） CIFC3=(1046.1538+2.9167+7.5625)/( 1-110% 0.90% -3.00% - 10.00% ) / 8.25148.91美元 货号： pc-12 实际采购成本供货价格退税收入 200- 20015.00% / ( 1 + 17.00% ) 174.3590（元） 国内费用： 400 + 550 + 50 + 600 + 1400 + (15 + 5)200(箱) / 4800打(20FCL 货量) 1.4583（元） 出口运费：22008.25 / 48003.7813（元） F

16、OBC3(174.35901.4583) / ( 1 - 3.00% - 10.00% ) / 8.2524.50（美元） CFRC3(174.35901.45833.7813)/( 1-3.00% -10.00% )/8.2525.02（美元） CIFC3=(174.35901.45833.7813)/( 1-110% 0.90% -3.00% - 10.00% ) / 8.2525.31美元 货号： pc-14 实际采购成本供货价格退税收入 250- 25015.00% / ( 1 + 17.00% ) 217.9487（元） 国内费用： 400 + 550 + 50 + 600 + 14

17、00 + (15 + 5)200(箱) / 4800打(20FCL 货量) 1.4583（元） 出口运费：22008.25 / 48003.7813（元） FOBC3(217.94871.4583) / ( 1 - 3.00% - 10.00% ) / 8.2530.57（美元） CFRC3(217.94871.45833.7813)/( 1-3.00% -10.00% )/8.2531.10（美元） CIFC3=(217.94871.45833.7813)/( 1-110% 0.90% -3.00% - 10.00% ) / 8.2531.45美元 要求说明： 步骤一 请根据出口合同基本条款

18、的要求和双方在信中确定的条件制作售货确认书，要求条款内容全面、具体。 步骤二 给国外客户寄出成交签约函，感谢对方的订单，说明随寄售货确认书，催促迅速会签合同，并希望信用证在4月25日前开到。 合同日期：2001年4月1日 信函日期：2001年4月1日 合同号码：LD-DRGSC01 提示：合同：1. 合同条款要全面、内容应完整。 2. 合同没有会签之前，买方是不可能签署的。 SALES CONFIRMATION 编号No. 日期Date the sellers: 浙江省纺织品进出口公司 Zhengjiang textiles I/E corp. Add:165 Zhonghezhong Roa

19、d Hangzhou China Post Code: 310001 the buyers:TO M ESSRS ADD: TEL: FAX: 兹确认售予以、你方下列货品，其成交条款如下： W e hereby confirm having sold to you the following goods on the terms and conditions as specified below: (1)货物名称及规格 Name of Commodity and Specifications (2)数量 Quantity (3)单价 Unit price (4)总值 Total Amount

20、(5)包装 Packing: (6)装运唛头 Shipping M ark: (7)装运期限 收到可以转船及分批装运之信用证后 月份装出。 Time of Shipment: after receipt of L/C allowing transhipment and partial shipment (8)装运口岸 目的地 Port of Shipment: destination: (9)付款条件 开给售方100% 不可撤回即期付款及可转让可分割并无追索权之信用证,并须注明可在上述装运日期后十五天内在中国议付有效。 Terms of payment: By100% Confirmed,Ir

21、revocable,Transferable,Divisible and without Recourse Letter of Credit to be available by sight draft and to remain valid for negotiation in China until the 15th day after the aforesaid time of shipment (10)保 险 由 按发票金额的 ，按照中国人民保险公司海洋运输货物保险条款（1981年1月1日）投保 一切险和战争险 。 Instrance: to be covered by for of

22、total invoice value against all risks and war risk as per the ocean marine cargo clauses of the peoples insurance company of china, dated jan1st,1981. (11)买方须于2001年4 月 15日前开出本批交易的信用证（或通知售方进口许可证号码）。否则，售方有权：不经通知取消本确认书，或接受买方对本售货确认未执行的全部或部分，或对遭受的损失提出索赔。 The Buyer shall establish the covering Letter of C

23、redit(or notify the Import Licence Number)before_April 15th,2001_failing which the Seller reserves the right to rescind without further notice,or to accept W hole or any part of this Sales confirmation unfulfilled by the Buyer,or to lodge a claim for direct losses sunstained if any (12)凡以CIF 条件成效的业务

24、，保额为发票价的110% ，投保险别以本售货确认书中所开列的为限，买方如要求增加保额或保险范围应以装船前经售方同意，因此而增长率加的保险费由买方负责。 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 speciffied in the Sales Confirmation, If additional insurance amount or coverage is

25、 required,the Buyer must have the consent of the Seller before shipment, and the additional premium is to be borne by the Buyer. (13)品质/数量异议：如买方提出索赔，凡属品质异议须于货到目的口岸之日起2个月内提出。凡属数量异议须于货到目的口岸之日起15天内提出，对所装货物所提任何异议属于保险公司，轮船公司及期货有关运输机构所负责者，售方不负任何责任。 QUALITY/QUANTITY DISCREPANCY：In case of quality discrepan

26、cy,clam Should be filed by the Buyer within 2 months after the arrival of the goods at the port of destination while for quantity discrepancy claim shoule by filed by the Buyer within 15 days ater the arrival of the goods at the port of destination It is understood theat Seller shall not be liable f

27、or any discrepancy of the goods shipped due to causes for which the Instruance Company Shipping Company other transportation organization/or Post Office are liable (14)本确认书内所述全部或部分商品，如因人力不可抗拒的原因，以致不能履约或延迟交货，售方概不负责。 The Seller shall not be held lianle for failure or delay in delivery of the entire lo

28、t or Portion of the good s under this Sales Confirmation in consequence of any Force M ajeure incidents. 确认签署Confirmed by 浙江省纺织品进出口公司 Zhengjiang textiles I/E corp. 买方 （the buyers） 卖方 (the sellers) SALES CONFIRMATION S/C No.: Date: The Seller: The Buyer: Address: Address: E-M ail: E-M ail: Item No. C

29、ommodity & Specifications Unit Quantity Unit Price Amount TOTAL CONTRACT VALUE: PACKING PORT OF LOADING & DESTINATION: TIM E OF SHIPM ENT: INSURANCE: REM ARKS: 1. The buyer shall have the covering letter of credit reach the Seller 30 days before shipment, failing which the Seller reserves the right

30、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

31、 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 va

32、lue 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 deli

33、very of the entire lot or a portion of the goods hereunder by reason of natural disasters, war or other causes of Force M ajeure, 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

34、 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 Internatio

35、nal 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 receip

36、t 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 SEL

37、LER ( signature) THE BUYER ( signature) 要求说明： 请根据审证的一般原则和方法对收到的信用证进行认真细致的审核，列明信用证存在的问题并陈述要求改证的理由。 提示：1L/C 的商品货号与合同不符。 2金额（大写/小写）与合同不一致。 3 L/C 条款与合同相应条款不符。（例如：保险条款在合同中写明All Risks as per C.I.I dated 1/1/1982. 但L/C 显示W ar Risk and All risks. ） 4付款方式不符合同要求。（例如：合同中为by sight L/C, 而信用证中为draft at 30days sig

38、ht. ） 注意：信用证本身常出现的问题： 1 注意L/C 的到期地点。 2 信开本信用证应写明subject to UCP 500。 3 注意信用证三期，即：有效期、装运期和交单期。 4 L./C 中的软条款。 （例如：要求卖方提交客检证书；正本B/L 全部或部分直寄客户。） ADDRESS: 50 HUQIU ROAD. CABLE: CHUNGKUO 中国银行 TELEX: 3062 BOCSH ECN BANK OF CHINA SW IFT: BKCHCM BJ30 Notification of Documentary Credit DATE : 2001/04/20 To: 致:

39、 ZHEJIANG TEXTILES I/E CORP. 165 Zhonghezhong Road HangzhouChina W HEN CORRESPONDING PLEASE QUOTE OUR REF.NO.: ISSUING BANK Chemical Bank New York. 55 W ater Street, Room 1702, New York U.S.A Transmittedtous through 转递行 L/C NO. 信用证号 DRG-LDLC01 DATED 开证日期 APRIL 14TH 2001 Amount 金额 US$884,112.00 Dear

40、sirs, 迳启者 W e have pleasure in advising you that we have received from the a/m bank a(n) 兹通知贵司，我行收自上述银行 ( ) pre-advising of 预先通知 ( ) mail confirmation of 证实书 ( ) telex issuing 电传开立 ( ) ineffective 未生效 (x) original 正 本 ( ) duplicate 副 本 letter of credit, contents of which are as per attached sheet(s)

41、. This advice and the attached sheet(s) must accompany the relative documents when presented for negotiation. 信用证一份, 现随附通知。贵司交单时, 请将本通知书及信用证一并提示。 （x）Please note that this advice does not constitute our confirmation of the above L/C nor does it convey any engagement or obligation on our part. 本通知书不构成

42、我行对此信用证之保兑及其它任何责任。 （ ）Please note that we have added our confirmation to the above L/C, negotiation is restricted to ourselves only. 上述信用证已由我行加具保兑, 并限向我行交单。 This L/C consists of two sheet(s), including the covering letter and attachment(s). 本信用证连同面函及附件共 2 纸。 If you find any terms and conditions in t

43、he L/C which you are unable to comply with and or any error(s), it is suggested that you contact applicant directly for necessary amendment(s) of as to avoid any difficulties which may arise when documents are presented. 如本信用证中有无法办到的条款及/或错误, 请迳与开证申请人联系进行必要的修改, 以排除交单时可能发生的问题。 FOR BANK OF CHINA 中国银行 杭

44、州分行（信用证通知章） yours faithfully 34127 B BOCSH CN 6229 1705 03/25 04803089 TCH0063 0325004658 ZCZC FROM : CHEM ICAL BANK NEW YORK OUR REF: NY980520004658001T01 TO : BANK OF CHINA HANGZHOU BRANCH 50 HUQIU ROAD, SHANGHAI PEOPLES REP. OF CHINA TEST: FOR USD/884,112.00 ON DATE14/04/2001 PLEASE ADVICE BENEFI

45、CIARY OF THE FOLLOW ING IRREVOCABLE LETTER OF CREDIT ISSUED BY US IN THEIR FAVOR SUBJECT TO UCP 500: DOCUM ENTARY CREDIT NUM BER: DRG-LDLC01 DATE AND PLACE OF EXPIRY : June 10th 2001 , IN U.S.A. APPLICANT : UNITED TEXTILES LTD.，1180 Church Road NewYork, PA 19446 U.S.A. BENEFICIARY: ZHEJIANG TEXTILES

46、 CORP. No.165 Zhonghezhong Road Hangzhou China AM OUNT: USD884,112.00 ANOUNT：SAY UNITED STATES DOLLARS EIGHT HUNDRED EIGHTY-FOUR THOUSAND ONE HUNDRED AND TW ELVE ONLY AVALIABLE W ITH : ANY BANK BY: NEGOTIATIN OF BENEFICIARYS DRAFT(S) AT 30 DAYS SIGHT DRAW N ON CHEM ICAL BANK , NEW YORK, ACCOM PANIED

47、 BY THE DOCUM ENTS INDICATED HEREIN. COVERING SHIPM ENT OF : COM M ODITY ART.NO. QUANTITY bed sheets: ART.NO.bs-12 2400 dozens ART.NO.bs-14 2000 dozens pillow cases: ART.NO.pc-12 4800 dozens ART.NO.pc-13 4800 dozens SHIPPING TERM S : CIF NEW YORK SHIPPING M ARK: LD-DRGSC01/ UNITED TEXTILES /NEW YORK

48、/NO.1-UP DOCUM ENTS REQUIRED : - 3 COPIES OF COM M ERCIAL INVOICE SHOW ING VALUE IN U.S. DOLLARS AND INDICATING L/C NO. AND CONTRACT NO. - 2COPIES OF PACKING LIST SHOW ING GROSS/NET W EIGHT AND M EASUREM ENT OF EACH CARTON. - CERTIFICATE OF ORIGIN IN TRIPLICATE ISSUED BY CHINA CHAM BER OF INTERNATIONAL COM M ERCE. - 2 COPIES OF INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR THE INVOICE VALUE OF THE GOODS PLUS 110% COVERING ALL RISKS AND W