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实训一缮制海运提单六、实训任务请根据所提供的实训资料缮制海运提单ShipperB/LNo.TH50HK07596SHANGHAIJIANQIAOIMP.&EXP.CO.,LTD.No.1500,KANGQIAOROAD,PUDONG,SHANGHAI,201319CHINAConsigneePort-to-PortorCombinedTransportTOORDERBILLOFLADINGNotifypartywisenoted.ThetotalnumberofpackagesorunitsstuffedinthecontaJAKSONTRADINGCOMPANY,6-20ARBUTUSSTREETLONDON,E84DTThedescriptionofthegoodsandtheweightsshowninthisBillofLoading*Pre-carriageby*PlaceofReceiptoriginalBillLoadingmustbesurrenderedandendorsedorsig-thedeliveryoftheshipmentandwhereuponanyotheroriginalOceanVesselVoy.No.PortofloadingBigshallbevoid.ThemerchantsagreetobeboundbythetermsXINPUDONGV.0707MSHANGHAIandconditionsofthisB/LasifeachhadpersonallysignedthisB/L.PortofDischarge*PlaceofdeliverySEEclause4onthebackofthisB/LSOUTHAMPTON(Termscontinuedonthebackhereof,pleasereadcarefully)Marks&Nos.No.ofContainersDescriptionofGoods(ifDangerousGoods,GrossWeightKgsMeasurementContainer/SealNo.orPackagesSeeclause20)JAKSONCO.MEN’SSHIRT3300KGS14CBMJQ090368SOUTHAMPTONNOS.1-200PACKEDIN200CARTONSORIGINALFREIGHTPREPAIDDescriptionofContentsforShipper’sUseOnly(NotPartofThisB/LContract)TotalNo.ofContainerand/orPackages(inwords)SAYTWOHUNDREDCARTONSONLYFreight&ChargesRevenueTonsRatePerPrepaidCollectExratePrepaidatPayableatPlaceanddateofIssue:SHANGHAIDEC10,2009TotalprepaidNo.ofOriginalB(s)/LSignedforCOSCOCONTAINERLINES魏永清THREEtheCarrierLADENONBOARDTHEVESSELDATEDEC10,2009BYCOSCOCONTAINERLINES魏永清海运提单背面:空白背书SHANGHAIJIANQIAOIMP.&EXP.CO.,LTDNo.1500,KANGQIAOROAD,PUDONG,SHANGHAI,201319,CHINA周美婷实训二缮制海运保险单六、实训任务:请根据所提供的资料缮制海运保险单中国人民保险公司THEPEOPLE’SINSURANCECOMPANYCHINA总公司设于北京一九四九年创立HeadOffice:BENJINGEstablishedin1949保险单INSURANCEPOLICY保险单次号次POLICYNo.中国人民保险公司(以下简称本公司)THISPOLICYOFINSURANCEWITNESSESTHATPEOPLE’SINSURANCEOFCHINA(HEREINAFTERCALLED.“THECOMPANY”)根据SHANGHAIJIANQIAOIMP.&EXP.CO.,LTD.No.1500,KANGQIAOROAD,PUDONG,SHANGHAI,201319,CHINA(以下简称被保险人)的要求,由被保险人向本公司缴付的(HEREINAFTERCALLED“THEINSURED”ANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIPTOTHECOMPANYBYTHE定的保险费,按照本保险单承保险别和背面所载条款与下列INSUREDUNDERTAKESTOINSURETHEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHECONDITIONSOF特款承保下述货物运输保险,特立本保险单。THISPOLICY.ASPERTHISCLAUSESPRINTEDOVERLEAFANDOTHERSPECALCLAUSESATTACHEDHEREON.标记MARK&NOS.包装及数量QUANTITY保险货物项目DESCRIPTIONOFGOODS保险金额AMOUNTINSUREDJAKSONCO.JQ090368SOUTHAMPTONNOS.1-200200CARTONSMEN’SSHIRTORIGINALUSD51458.00保险金额:TOTALAMOUNTINSURED:SAYU.S.DOLLARSFIFTYONETHOUSANDFOURHUNDREDANDFIFTYEIGHTONLY..保费费率装载运输工具PREMIUMASARRANGEDRATEASARRANGEDPERCONVEYANCES.S.XINPUDONGV.0707M开航日期自至SLG.INORABT.DEC10,2009FROMSHANGHAITOSOUTHAMPTON承保险别:CONDITIONS:coveringAllrisksandWarriskasperCIC所保货物,如遇出险,本公司凭保险单及其他有关证件给付赔CLAIMSIFANYPAYABLEONSURPENDEROFTHISPOLICYTOGETETHERWITHOTHERRELEVANTEVANTDOCUMENTSINTHE偿。所保货物,如果发生本保险单项下负责赔偿的损失或事故,EVENTOFACCIDENTWHEREBYLOSSORDAMAGEMAYRESULTINACLAMUNDERTHISPOLICYIMMEDIATE应立即通知本公司下属代理人查勘。NOTICEAPPLYINGFORSURVEYMUSTBEGIVENTOTHECOMPANYSAGENTASMENTIONEDHEREUNDER赔偿地点中华人民保险公司上海分公司CLALAMPAYABLEAT/INLONDONINUSDTHEPEOPLE’SINSURANCESHANGHAIBRANCH日期高林生DATEDEC9,2009地址:中国上海中山东一路23号TEL021-632340563217466-44FAX运保险单背面:空白背书SHANGHAIJIANQIAOIMP.&EXP.CO.,LTDNo.1500,KANGQIAOROAD,PUDONG,SHANGHAI,201319,CHINA周美婷实训三出口报价与成本核算六、实训任务1、请根据提供的资料计算出口CIFC3%的报价,将运算过程填入下表中。计算项目计算过程计算结果单位货物总体积0.32×0.3×0.2×125024立方米货物总毛重0.0142×125017.75公吨采购成本150150人民币元/辆退税收入150/(1+17%)×13%16.67人民币元/辆实际成本(扣除出口退税)150-16.67133.33人民币元/辆出口业务定额费150×3.5%5.25人民币元/辆预期利润(133.33+5.25)×10%13.86人民币元/辆FOB价格(133.33+5.25+13.86)/6.8222.35美元/辆海洋运费1560/25000.62美元/辆CFR价格22.35+0.6222.97美元/辆CIF价格22.97/(1-110%×0.7%)23.15美元/辆CIFC3%报价23.15/(1-3%)23.87美元/辆2、根据上题计算该笔出口业务的换汇成本和盈亏率。(1)出口总成本=采购成本—出口退税+定额费用=150—16.67+5.254=138.58(人民币元/辆)出口外汇净收入=CIFC3%—佣金—保险费—运费=USD23.50—USD23.50×3%—USD23.50×(1+10%)×0.7%—0.62=USD23.50—USD0.71-USD0.18—USD0.62=21.99(美元/辆)换汇成本=出口总成本/出口外汇净收入=138.58/21.99=6.30(人民币元/美元)(3)盈亏额=(出口外汇净收入×银行外汇买入价-出口总成本)×1000=(21.99×6.8133—138.58)×2500=28,111.17(人民币元)(4)盈亏率=盈亏额/出口总成本=28,111.17/(138.58×2500)=8.11%答:该商品的换汇成本6.30人民币元/美元,盈利额28,111.17人民币元,盈利率8.11%。
实训四缮制汇票六、实训任务:请根据所提供的资料缮制汇票汇票正面:凭凭信用证第号Drawnunder200CTNS=3000KGSOF10000PCSMEN’SSHIRTL/CNo.日期Dated支取Payablewithinterest@%perannum按年息付款号码汇票金额中国上海年月日No.OCJQ-09-0368ExchangeforUSD46,780.00ShanghaiDEC15,2009见票日后(本汇票之副本未付)付交D/PAt******sightofthisFIRSTofExchange(Secondofexchange金额beingunpaid)PaytotheorderofAGRIGULTRUALBANKOFCHINASHANGHAIBRANCHthesumofSAYU.S.DOLLARSFORTYSIXTHOUSANDSEVENHUNDREDANDEIGHTYONLY.款已收讫Valuereceived此致To:SHANGHAIJIANQIAOIMP.&EXP.CO.,LTD.JAKSONTRADINGCOMPANY6-20ARBUTUSSTREET周美婷签署LONDON,E84DT——————————————————————————————汇票背面:空白背书BANKOFAGRICULTURESHANGHAIBRANCHBANKOFAGRICULTURESHANGHAIBRANCH祁振海实训五审核与修改信用证六、实训任务依据所提供的销售合同审核相关信用证,指出信用证存在的问题并说明如何修改。序号存在问题修改1开证人地址名称有误(SAKULANCO.,LTD.)应改为SAKULACO.,LTD.2到期时间20100215到期地点在申请人所在国(inthecountryofapplicant)应改为20100315在受益人所在国(inthecountryofbeneficiary)3信用证金额未考虑到按合同溢装改为USD129150.004货物描述中:(1)MAN’SBELT3100PCS有误(3)DIAMANTEBELT550PCS有误应改为(1)MAN’SBELT3000PCS应改为(3)DIAMANTEBELT500PCS5货物描述中的价格条款(CIF)错误应改为CFR6系CFR交易,受益人无需提交保单应删去保险单据条款7附加条款中关于溢短装数量(10%moreorless)与合同规定不符应改为5%8交单期为5天,过短应改为15天9转船:TRANSSHIPMENT:ALLOWED应改为TRANSSHIPMENT:NOTALLOWED10指示条款中有限制信用证生效的规定(THISCREDITISNON-OPERATIVEUNLESSTHEOPENINGBANKGIVEFURTHERADVISE.)应删除11信用证为可撤销(revocable)应改为不可撤销(irrevocable)12目的港TOKYO,JAPAN应改为KOBE,JAPAN13最迟装运期20100130应改为SHIPMENTTOBEEFFECTEDBEFOREFEB.28,201014货物描述:(2)NEEDLEBUCKLEL/C货物名称正确,S/C合同货物名称错误。接受L/C,不修改。训六交易磋商和签订国际货物买卖合同六、实训任务1、请根据上述资料模拟交易磋商过程,要求包括询盘、发盘、还盘和接受四封信函。用中文或英文表达均可。Thefollowinglettersareforreferenceonly.AnEnquiryLetter(询价函)Nov10,2009DearMrs.Zhou,Wehavelearnedyouareagoodsupplierofbelts,couldyoukindlymakeusanofferonCIFKobebasisforMen’sBelt,FashionBeltandDiamanteBelts?Astothecolor,size,materialandpackingofeachstyle,pleaserefertothefollowingsheet.Features:
1)Material:PU2)Size100x4.8cm
Outerpacking:
150pcs/ctnFeatures:
1)Material:PU,needlebuckle
2)Size:105x8cm
Outerpacking:
120pcs/ctnFeatures:
1)Size:105x3.8cm
2)Material:metallicPUwithneedlebuckle
Outerpacking:
100pcs/ctnWehavebeendealinginthislineformorethantenyearsandwehavegoodchannelofdistributioninsupermarketsinJapan.Ifyouareinterestedinestablishingbusinessrelationwithus,pleasemakeusanofferassoonaspossible.BestRegards.SAKULA(2)AnOfferLetter(发盘函)Nov20,2009DearMrs.SAKULA,ThankyouforyourletterofNov10,2009.Weareverygladetoestablishbusinessrelationwithyou.Aftercarefulconsideration,wemakeanofferforeachstyleyourequired.Pleasenotethefollowingsheet.Features:
1)Material:PU2)Size100x4.8cm
Outerpacking:
150pcs/ctnFeatures:
1)Material:PU,needlebuckle
2)Size:105x8cm
Outerpacking:
120pcs/ctnFeatures:
1)Size:105x3.8cm
2)Material:metallicPUwithneedlebuckle
Outerpacking:
100pcs/ctnPrice:CIFKOBEUSD13.50/PCPrice:CIFKOBEUSD16.50/PCPrice:CIFKOBEUSD32.00/PCPayment:byirrevocableL/CThisofferisvalidfor5days.Pleasegiveusanearlyreply.BestRegards.ZhouMeiting(3)AnCounter-OfferLetter(还盘函)Nov23,2009DearMrs.Zhou,YourofferofNov20,2009received.Thanks.Withcomparisonwithothersuppliersofthesamestyleandquality,wehavefoundthatyoursarehigherthanothers.Nowwehavelistedthepriceswecanacceptandthequantityweorderasfollows:Features:
1)Material:PU2)Size100x4.8cm
Outerpacking:
150pcs/ctnFeatures:
1)Material:PU,needlebuckle
2)Size:105x8cm
Outerpacking:
120pcs/ctnFeatures:
1)Size:105x3.8cm
2)Material:metallicPUwithneedlebuckle
Outerpacking:
100pcs/ctnPrice:CIFKOBEUSD12.00/PCPrice:CIFKOBEUSD15.00/PCPrice:CIFKOBEUSD30.00/PCQuantity:3000PCSQuantity:4800PCSQuantity:500PCSPayment:byirrevocableL/CAstothepayment,weacceptirrevocableL/C.IfyoucandeliverthegoodsbeforetheendofFeb,2010,wewouldveryappreciateit.Wearelookingforwardtoyourearlyreply.BestRegards.SAKULA,(4)AnAcceptanceLetter(接受函)Nov30,2009DearMrs.SAKULA,,ThankyouforyourletterofNov23,2009.Consideringthefirstbusiness,weacceptyourpriceandquantity.AndwecandeliverthegoodsbeforeFeb28,2010.TomorrowwewillmakeaSalesConfirmationaccordingtothetermsandconditionsagreeduponbetweenusandwillbefaxedtoyouforyoursignature.KindestRegards.ZhouMeiting2、根据所提供的资料站在卖方角度缮制售货确认书并提供买方会签。上海建桥进出口有限公司售货确认书编号:Tel:0086-21-58137871SALESCONFIRMATIONNo.SCT09120106Fax:0086-21-58137871日期:DateDEC1,2009TOMessrs:SAKULACO.,LTD.ITCBUILDING6THFLOORSUITE6021-8-4CHOMEISOBE-DORICHUO-KUKOBEJAPANTel:0081-78-362-1444Fax:0081-78-362-1445谨启者:兹确认授予你方下列货品,其成交条款如下:DearSirs:Weherebyconfirmhavingsoldtoyouthefollowinggoodsonthetermsandconditionsasspecifiedbelow:Men’sBelt1)Material:PU2)Size100x4.8cm3)Outerpacking:150pcs/ctnFashionBelt1)Material:PU,needlebuckle2)Size:105x8cm3)Outerpacking:120pcs/ctn
DiamanteBelt1)Material:metallicPUwithneedlebuckle2)Size:105x3.8cm3)Outerpacking:100pcs/ctn3000PCS4800PCS500PCSCIFKOBEUSD12.00/pcUSD15.00/pcUSD30.00/pcUSD36,000.00USD72,000.00USD15,000.00TOTALUSD123,000.00TotalAmountinwords:SAYUSDOLLARSONEHUNDREDANDTWENTYTHREETHOUSANDONLY(5)装运期限:TimeofShipment:LATESTDATEOFSHIPMENTFEB282010(6)装运港:PortofLoading:SHANGHAI(7)目的港:PortofDestination:KOBE(8)分批装运:ALLOWEDPartialShipmentt:(9)转船:Transshipment:ALLOWED(10)付款条件:TermsofPayment:Bybuyer’sirrevocableL/CinfavoroftheSelleragainstsightdraft(s)andfullsetofshippingdocumentsopenedbeforeDec20,2009.(11)运输标志:ShippingMarks:willbeindicatedintherelativeL/C.(12)保险:Insurance:TheSellershouldcoverinsurancefor110%ofthetotalinvoicevalueagainstAllRisksasperOceanMarineCargoClausesofPICCdated1/1/1981.(13)仲裁Arbitration:Alldisputesarisingfromtheexecutionof,orinconnectionwiththisSalesConfirmation,shallbesettledamicablythroughfriendlynegotiation.Incasenosettlementcanbereachedthroughnegotiation,thecaseshallthenbesubmittedtoChinaInternationalEconomicandTradeArbitrationCommission,ShanghaiCommissionforarbitrationinaccordancewithRulesofArbitrationofChinaInternationalEconomicandTradeArbitrationCommission.TheawardmadebytheCommissionshouldbeacceptedasfinalandbindinguponbothparties.(14)REMARKS:买方须于年月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,售方有权不经过通知取消本确认书,或向买方提出索赔。TheBuyershallestablishthecoveringLetterofCredit(ornotifytheImportLicenseNumber)beforeDec20,2009.,fallingwhichtheSellerreservestherighttorescindwithoutfurthernotice,ortoacceptwholeoranypartofthisSalesConfirmationnon--fulfilledbytheBuyer,or,tolodgeclaimfordirectlossessustained,ifany.凡以CIF条件成交的业务,保额为发票价的,投保险别以售货确认书中所开列的为限,买方如果要求增加保额或保险范围,应于装船前经卖方同意,因此而增加的保险费由买方负责。FortransactionsconcludeonCIFbasis,itisunderstoodthattheinsuranceamountwillbefor110oftheinvoicevalueagainsttherisksspecifiedinSalesConfirmation.Ifadditionalinsuranceamountorcoverageisrequired,thebuyermusthaveconsentoftheSellerbeforeShipment,andtheadditionalpremiumistobebornebytheBuyer.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内提出。凡属数量异议,须于货到目的口岸之日内提出,对所装货物所提任何异议属于保险公司、轮船公司等其他有关运输或邮递机构的责任范畴,卖方不负任何责任。QUALITY,/QUANTITYDISCRFPANCY:Incaseofqualitydiscrepancy,claimshouldbefiledbytheBuyerwithin60daysafterthearrivalofthegoodsatportofdestination;whileforquantitydiscrepancy,claimshouldbefiledbytheBuyerwithin:30daysafterthearrivalofthegoodsatportofdestination.ItisunderstoodthatthesellershallnotheliableforanydiscrepancyofthegoodsshippedduetocausesforwhichtheInsuranceCompany,ShippedCompanyothertransportationorganization/orPostOfficeareliable.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,卖方概不负责。TheSellershallnotbeheldliableforfailureofdelayindeliveryoftheentirelotoraportionofthegoodsunderthisSalesConfirmationinconsequenceofanyForceMajeureincidents.买方在开给卖方的信用证上请填注本确认书号码。TheBuyerisrequestedalwaystoquoteTHENUMBEROFTHISSALESCONFIRMATIONintheLetterofCredittobeopenedinfavouroftheSeller.买方收到本售货确认书后请立即签回一份,如买方对本确认书有异议,应于收到后五天内提出,否则认为买方已同意接受本确认书所规定的各项条款。ThebuyerisrequestedtosignandreturnonecopyoftheSalesConfirmationimmediatelyafterthereceiptofsame,Objection,ifany,shouldberaisedbytheBuyerwithinfivedaysafterthereceiptofthisSalesConfirmation,intheabsenceofwhichitisunderstoodthattheBuyerhasacceptedthetermsandconditionoftheSalesConfirmation.买方卖方THEBUYERSAKULATHESELLER实训七出口合同的履行六、实训任务1、根据货号7089订单,审核所提供的国际货物销售合同各条款是否与订单内容一致。序号条款订单合同订单与合同是否一致1Timeofsignature18.12.20062006-12-11签约后修改订单2SupplierLiaoningChengDaCo.LtdNo71RenminRoadDalianChinaLiaoningChengDaCo.LtdNo71RenminRoadDalianChina是3PurchaserExcelApparelLtd.6-16ArbutusStreetLondonE84DTExcelApparelLtd.6-16ArbutusStreetLondonE84DTENGLAND是4NameofCommodityTrenchCoat100%LINENLADESPARKA是5QualitySize,Color,Composition,100%linen是。订单更具体。6Quantity1000pcs1200pcs签约后修改订单减少数量7PriceCIF22.90usd@USD22.90是8AmountUSD80,400.009TimeofShipmentDateexChina20January20072007-01-20是10ShipmentmethodSeaFro:DalianTo:FELIXSTOW是。合同更具体。11TermsofPaymentLCsightBybuyer’sconfirmedirrevocableL/CinfavouroftheSelleragainstsightdraft(s)andfullofsetofshippingdocumentsreachingtheSeller30daysbeforethemonthofshipmentremainingvalidfornegotiableinChinaforfurther15daysaftertheshipmentdate.是。合同更具体。12GENERALTERMS合同有,订单无。13ARBITRATIONCLAUSE合同有,订单无。2、对照合同审核信用证,列出不相符之处。序号存在问题修改1:50:APPLICANT:EXCELAPPARELLIMITED28EAGLELANELONDONE111PF与合同买方名称相同,地点在同一城市。接受,不修改。2:32B:AMOUNT:USD75,620少于合同金额,系L/C数量减少导致。接受,不修改。3:39A:AMOUNTTOLE
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