《外贸业务综合实训》课程练习册
第一部分公司备案登记等业务办理
练习一、对外贸易经营者的备案登记
背景材料：上海振华贸易公司拟从事货物进出口的业务，需进行备案登记工作。
实务练习：
1、填写《对外贸易经营者备案登记表》（下载表格并填写）
2、制作备案登记所需的文件、证件材料。（写出材料清单）
练习二、申领进出口许可证
背景材料：上海振华贸易公司拟申请输欧盟十类纺织品的额度。
实务练习：
1、企业如何申领用于网上申领许可证的电子钥匙（网上操作）
2、填写《中华人民共和国出口许可证申请表》（下载表格并填写）
3、制作进出口许可证所需的文件、证件材料。（写出材料清单）
练习三、申领一般原产地证（CO）
背景材料：上海振华贸易公司须申领一般原产地证
实务练习：
1、填写《中华人民共和国出口货物原产地证明书/加工装配证明书申请书》。（下载表格
并填写）
2、制作原产地证的申领所需的文件、证件材料。（写出材料清单）
3、填写《中华人民共和国出口货物原产地证明书》。（下载表格并填写）
练习四、申领普惠制原产地证（FORM A）
背景材料：上海振华贸易公司须申领普惠制原产地证
实务练习：
1、申领普惠制原产地证明书手续的办理。（写出申请单位领证时需提交资料清单）
2、填写《中华人民共和国普惠制原产地证明书》（FORM A）。（下载表格并填写）
第二部分建立业务关系
背景材料：上海振华贸易公司新增玩具、童车等出口业务，目标为开拓北欧市场
实务练习：
1、利用网络检索工具及电子邮件采集(运用网络检索工具采集信息、运用电子邮件收集客户信息、进行初步分类整理后整理在一个文件夹中)
2、利用网络检索工具及电子邮件发布商务信息(撰写建立业务关系的信函并运用电子邮件发布)
第三部分、出口交易磋商
练习一、出口报价核算：
背景材料：陶瓷娃娃的采购成本为每打576元人民币（含17%增值税），出口退税率为9%，东鹏公司出口一个20英尺集装箱陶瓷娃娃的国内包干费用总计为3800元人民币（40英尺
集装箱国内包干费为7000元人民币）；公司内部的经营管理费用是采购成本的3%。如果客户出价每打CIFC3%利物浦46.6英镑，
实务练习：试计算:
(1)出口一个20英尺集装箱能够获利多少元人民币?
(2)若公司坚持5%的销售利润率,那么其能够接受的CIFC5%价格应为每打多少英镑?
(出口报价核算)
(3)如果汇率变化为1英镑兑换13.38元人民币,出口商按客户价格成交共能获利多少元人民币? (利润核算)
(4)如果汇率不变,进口商增加订货至一个40英尺整箱,在出口退税率下调1个百分点的情况下,计算出口商的总利润额和出口利润率. (利润核算)
(5)若出口商5%的出口利润率不变,在题(4)条件下,东鹏公司应向英国客户提出的还价为每打多少英镑?
(6):按CIF报价的120%投保平安险及战争险，:费率0.96%.请计算保险费
注:汇率:1英镑兑换13.4元;运价:20英尺货柜为2180美元,40英尺货柜为4032美元;投保:按CIF报价的120%投保:费率0.96%.
练习二、出口发盘
背景材料：2005年10月8日巴基斯坦A进口商向上海振华贸易公司发来电传，如下：
INTERESTED IN COLOUR TV SET SHANGHAI BRAND MODEL 345 PLEASE OFFER
实务练习：请给客户回函,正确发盘。
练习三、出口还盘
背景材料：1.DDF STATIONERY TRADING COMPANY
lMARCH 19,2001
lGOLDEN DEER STATIONERY CO.LTD.
lDEAR SIRS,
lTHANK YOU FOR YOUR SAMPLES OF COLOR PENS.
lWE WOULD LIKE TO BRING YOUR ATTENTION TO THE CARDBOARD PACKAGE OF YOUR PRODUCT.THE EXISTING PACKAGE IF TOO ROUGH AND WEAK.SOMETIMES THE PRINTING BECOMES VERY BLUR.
ALTHOUGH THE QUALITY IS GOOD,BUT OWING TO THE POOR PACKING,NO CUSTOMERS ARE WILLING TO BUY AT YOUR HIGH PRICE.SO WO ADVISE YOU CUT YOUR PRICE BY 10% AT THIS TIME AND IMPROVE YOUR PACKING IN FUTURE SO AS TO SUPPORT A HIGHER PRICE.
LOOKING FORWARD TO YOUR EARLY REPLY.
YOURS SINCERELY,
Francesco Marani
实务练习：请给客户回函,同意卡纸包装的货物降价5%,并推荐铁盒包装,其价格比原卡纸包装报价高1%.
练习四、接受
背景资料：
. 上海振华贸易公司2002年5月5日收到伦敦客户 Buttor Korner,ltd.订单
No.029804.与工厂联系后获知有现货.缮制合同N0.02-B345,采用信用证支付货款,6月底交货.15日给国外客户去函,并随寄合同,要求会签.
实务练习：请根据上述情景,撰写回复函。
练习五、出口成交核算
背景资料：
上海振华贸易公司CIF条件出口英文打字机至马来西亚，成交资料如下
货号数量单位金额成本包装尺码包装方式
ST990 1200SET 36美元260元56X35X34CM 4
ST660 1200SET 39美元305元56X35X34CM 4
汇率保费率加成率佣金率增值税率退税率
8.26 0.9% 10% 5% 17% 9%
国内费用:一个20英尺集装箱的国内包干费用总额为6870元人民币;公司的业务费用率为购货成本的1.5%;出口运费为:1320美元/20‘(1500台)
实务练习：
请根据以上成交资料计算出口商的成交总利润额为多少元人民币？利润率为多少？
练习六、签订出口合同
背景资料：以下为交易磋商往来函电
?seller: Shanghai Yuanda Imp.& https://www.doczj.com/doc/422338062.html,pany
?address:16th Floor,Dragon Mansion,1088 Liyang Road,Shanghai 200081 China ?Tel:86-21-56666624
?Buyer:yongyuan Corporation,Hong Kong
?address:Rm 1008-1011,Office Tower,Convention Plaza, 1 Harbour Road,Wanchai,H.K.
?Tel:852-2519-2334 Fax:852-2519-2333
?5-8-2001(I)
?RE:CHINESE RICE F.A.Q.
?BROKEN GRAINS (MAX.)20%
?ADMIXTURE(MAX.)0.2%
?MOISTURE(MAX)10%
?SPECIFICATION:50KG PER GUNNY(NEW)
?MORE OR LESS 5% IN QUANTITY
?IN JULY 2002 SAMPLE OF CHINA RICE RECEIVED QUALITY TESTED OK 1000 TONS NEEDED PLS INFORM CIFC3 SINGAPORE PAYMENT BY D/P AT 30 DAYS SIGHT.
?10-8-2001(O)
?RE YTLX DD5/8 CHINA RICE OFFER FIRM VALID 17TH HERE 1000 TONS CIFC3 SINGAPORE USD380/TON PAYMENT BY IRREVOCABLE SIGHT L/C SHIPMENT WITHIN 30DAYS AFTER RECEIPT RELEVANT L/C B.RGDS
?15-8-2001(I)
?TKS FOR YTLX 10/8 YOUR PRICE UNACCEPTABLE 1000TONS DECEMBER 500TONS JANUARY RESPECTIVELY AT USD350/TON L/C AT 30 DAYS SIGHT.
?20-8-2001(O)
?YTLX DD 15/8 NOTED N TKS VR IN A POSITION TO ACCEPT PRC AT USD 370/TON CIFC3 SINGAPORE L/C AT SIGHT
?23-8-2001(I)
?PLS LOWER YOUR PRC TO USD360/TON L.C AFTER 30 DAYS 2000TONS EQUAL LOTS DEC/JAN ?25-8-2001(O)
?YTLX DD 23/8 NOTED YOUR PRICE ACCEPTED L/C AT SIGHT
?26-8-2001(I)
?YTLX DD 25/8 NOTED V CFM CHINA RICE SAME AS SAMPLE AT USD360/TONCIFC3 SINGAPORE 2000TONS EQUAL LOTS DEC/JAN PLS RUSH S/C FOR OPEN L/C.
?27-8-2001(O)
?YTLX DD 26/8 NOTED TO ESTABLISH BIZ WZ U V CFM CHINA RICE SAME AS SAMPLE CIFC3 SINGAPORE USD 360/TON 2000TONS EQUAL LOTS DEC/JAN IRREVOCABLE SIGHT L.C REACH US NOT LATER THAN 15TH OCTOBER.S/C AIRMAILED U AND OUR BANK COMMUNICATION BANK SHANGHAI ADD.200 JIANG XI ZHONG RD PLS RUSH LC ASAP
?28-9-2001(I)
?WE NTE THE ADDRESS OF YR BANK TKS PLS UNDERSTAND OUR L.C TO BE OPENED BY GOLD DEER CORPORATION., NO.4,JALAN PISANG,SINGAPORE.
实务练习：
根据往来函电订立销货合同(号码:02JC9876)
第四部分、出口合同履行
练习一、开信用证申请书
背景资料：销货合同(号码:02JC9876)内容
实务练习：根据已签合同，开填写信用证申请书。
练习二、信用证审核
背景资料：1.合同
销售合同
SALES CONTRACT
Sellers:：GREAT WALL TRADING CO.,LTD. Contract No.: GW2004X06 Address: RM201 HUASHENG BUILDING Date: 2004.4.22 NINGBO P.R. CHINA. Signed at: NINGBO
Fax: 0574-******** Buyers: F.T.C. CORP.
Address: AKEDSANTERINK AUTO P. O. BOX. 9. FINLAND
Fax:
This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:
(1) 货号、品名及规格(2) 数量(3) 单位（4）单价（5）金额Name of Commodity and specifications Quantity Unit Unit Price Amount
HALOGEN FITTING W500 9600PCS PC CIF HELSINKI USD36 480.00
USD3.80/PC
10% more or less both in amount and
quantity allowed Total Amount USD36 480.00
（6）Packing: CARTON (7) Delivery From NINGBO to HELSINKI
(8) Shipping Marks: N /M
(9) Time of Shipment: Within 30 days after receipt of L/C. allowing transhipment and
partial shipment.
(10) Terms of Payment: By 100% Confirmed Irrevocable Letter of Credit in favor of the Sellers to
be available by sight draft to be opened and to reach China before
MAY 1, 2004 and to remain valid for negotiation in China until the
15th days after the foresaid Time of Shipment. L/C must mention this
contract number L/C advised by BANK OF CHINA NINGBO
BRANCH. ALL banking Charges outside China (the mainland of
China) are for account of the Drawee.
(11) Insurance: To be effected by Sellers for 110% of full invoice value covering F. P. A
up to HELSINKI
(12) Arbitration: All dispute arising from the execution of or in connection with this
contract shall be settled amicable by negotiation. In case of settlement
can be reached through negotiation the case shall then be submitted to
China International Economic & Trade Arbitration Committee. In
Shenzhen (or in Beijing) for arbitration in act with its sure of
procedures. The arbitral award is final and binding upon both parties
for setting the Dispute. The fee, for arbitration shall be borne by the
losing party unless otherwise awarded.
The Seller GREAT WALL TRADING CO.,LTD The Buyer ALICE
马丁
2.信用证
Issue of Documentary Credit
Issuing Bank ： METITABANKLTD., FINLAND.
Doc. Credit NO ： REVOCABLE
Credit Number ： LRT9802457
Date of Issue ： 040428
Expiry ： Date 040416 Place FINLAND
Applicant ： F. T. C. CO.
AKEKSANTERINK AUTO
P. O. BOX 9, FINLAND
Beneficiary ： GREAT WALL TRADING CO., LTD.
RM201 HUASHENG BUILDING
NINGBO P. R. CHINA
Amount ： USD 3 648.00 (SAY U.S. DOLLARS THIRTY SIX
THOUSAND FOUR HUNDERD AND EIGHT ONLY)
Available with/by ： ANY BANK IN ADVISING COUNTRY
BY NEGOTIATION
Draft at... ： DRAFTS AT 20 DAYS’ SIGHT FOR FULL INVOICE VALUE Partial Shipments ： NOT ALLOWED
Transhipment ： ALLOWED
Loading in Charge ： NINGBO
For Transport to ： HELSINKI
Shipment Period ： AT THE LATEST MAY 30, 2004
Descrip. of Goods ： 960PCS OF HALOGEN FITTING W500, USD6.80 PER PC
AS PER SALES CONTRACT GW2004M06 DD 22,4,2004
CIF HESINKI
Documents required ： * COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIES * PACKING LIST IN 2 COPIES
* FULL SET OF CLEAN ON BOARD MARINE BILLS OF
LADING, MADE OUT TO ORDER, MARKED “FREIGHT
PREPAID” AND NOTIFY APPLICANT (AS INDICATE ABOVE)
* GSP CERTIFICATE OF ORIGIN FORM A, CERTIFYING
GOODS OF ORIGIN IN CHINA, ISSUED BY COMPETENT
AUTHORITIES
* INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS AND
WAR RISKS OF PICC. INCLUDING WAREHOUSE TO WAREHOUSE
CLAUSE UP TO FINAL DESTINATION AT HELSINKI, FOR AT
LEAST 120 PCT OF CIF—VALUE.
* SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN 2
DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGES,
GROSS & NET WEIGHT, VESSEL NAME, BILL OF LADING NO.
AND DATE, CONTRACT NO., VALUE.
Presentation Period : 6 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENT Confirmation : WITHOUT
INSTRUCTIONS : THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL
DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO
CONSECUTIVE LOTS, UPON RECEIPT OF THE DRAFTS AND
DOCUMENTS IN ORDER , WE WILL REMIT THE PROCEEDS AS
INSTRUCTED BY THE NEGOTIATING BANK.
实务练习：根据销售合同审核信用证
练习三、信用证修改
背景资料：
今天我去北京出差,下周一回来.NALABILU BANK HONGKONG BRANCH 开来的信用证NO.MBO953我已审核过,问题如下:
（1）按合同规定应为空运,但信用证却要求提交海运提单.
（2）来证要求提交厂商证明,但芒果是农产品,不可能有.
（3）证中禁止分批,应允许分批.
（4）初次交易,但证未按合同要求由一流银行加保.
请替我给FULI TRADING CO.,LTD.写封信,要求改证.谢谢!
李红
2005年8月21日实务练习：试根据上述要求写改证函.
练习五、设计唛头
背景资料：GW2004X06合同
实务练习：根据编号GW2004X06合同设计唛头
练习六、托运订舱
背景资料：
上海捷旭国际贸易有限公司
SHANGHAI JIEXU INTERNATIONAL TRADE CO.,LTD
TOWER B,23 SAN MEN RD SHANGHAI 200045,CHINA
TEL:87655473 FAX :93894849
TO:M/S INVOICE
INVOICE
NO.JXPP9876
G.S.GILL SDN BHD DATE:MAY.25,1997
106 JALAN TRANKU ABDUL,RAHMNAN S/C NO.TX8876
50100 KUALA LUMPUR DATE:MAR,17,1997
MALAYSIA
FROM: SHANGHAI TO :KUALA LUMPUR
L/C NO.CTTI98987 ISSUED BY:CITI BANK KUALA LUMPUR BR
MARKS &NUMBERS QUANTITIES AND DESCRIPTIONS UNIT PRICE AMOUNT
G.S.GILL CLEAN EQUIPMENT
TX8876 ART NO.KP3200 125CTNS USD57.00 USD7125.00
JUALA LUMPUR KP5464 57CTNS USD49.00 USD2793.00
C/NO.1-235 K42239 53CTNS USD22.00 USD1166.00
USD11084.00
TOTAL PACKAGE:235 CARTONS
TOTAL MEAS:23.679M3
ART NO./PACKAGE N.W. G.W.
KP3200 17KG 19KG
KP5464 15KG 18KG
K42239 15KG 18KG
上海捷旭国际贸易有限公司 SHANGHAI JIEXU INTERNATIONAL TRADE CO.,LTD
李济深SOME MSG FROM THE L/C
LC NO. L/C NO.CTTI98987
LC DATE:APR 28TH ,1997
EXPIRY DATE:JUL 15TH,1997
BENEFICIARY:SHANGHAI JIE XU INTERNATIONAL TRADE CO.,LTD
TOWER B,23 SAN MEN RD.
SHANGHAI 200045 CHINA
APPLICANT:G.S.GILL SDN BHD
106 JALAN TRANKU ABDUL,RAHMNAN
50100 KUALA LUMPUR
MALAYSIA
SHIPMENT:SHIPMENT BY STEAMER NOT LATER THAN 30 JUN.1997 FROM CHINA TO KUALA LUMPUR WITH PARTIAL SHIPMENT AND TRANSHIPMENT ALLOWED
DOCUMENTS REQUIRED :COMPLETE SET OF NOT LESS THAN TWO CLEAN NON BOARD LINER TERM OCEAN BILL OF LADING MARKED FREIGHT PAID MADE OUT TO THE ORDER OF L/C ISSUING BANK INDICATING BUYERS AS PARTY TO BE NOTIFIED
实务练习：
1、请根据上海捷旭国际贸易有限公司发票及相关信用证资料填制订舱委托书
2、编制订舱流程图
练习七、投保单、报关单、报检单填制
背景资料：请根据货物明细单和信用证制作全套议付单据。
货物明细表
合同日期：5-DEC-96
装运标志：T.E.I./BOSTON/C/NO.1-137/MADE IN CHINA
发票号码：97HJINV-007 发票日期：27-JAN-97
装运船名：HANJING HE 航次：V5233
提单号码：97COS22321 装船日期：02-FEB-97
提单日期：02-FEB-97 保单号码：97PC773245
保险代理：THE PEOPLE’S INSURANCE COMPANY OF CHINA
HONGKONG BRANCH
6-7F SUIAN BUILDING,CERTRAL H.K.
THE HONGKONG AND SHANGHAI BANKING CORPORATION LTD
INCORPORATED IN HONGKONG LIMITED LIABILITY
CENTRAL MARKET OFFICE
128-140 QUEEN’S ROAD CENTRAL,
G/F.,V HEUN BUILDING HONG KONG DATE OF ISSUE: 2 JANUARY 1997 IRREVOCABLE DOCUMENTARY CREDIT NUMBER:CMK972831
BENEFICIARY:
SHANGHAI BAO LI IMPORT & EXPORT CO., LTD
817 DA MING RD EAST SHANGHAI
APPLICANT:
HYCO INDUSTRIES LTD 1204-6 SINCERE BLDG 84-86 CONNAUGHT ROAD
CENTRAL HONG KONG
ADVISING BANK:
HONG KONG AND SHANGHAI BKG CORP LTD
P O BOX 151 YUAN MING YUAN ROAD 此证限制上海汇丰银行议付SHANGHAI CHINA
AMUNT:USD 14009.20
U S DOLLARS FOURTEEN THOUSAND AND NINE 20/100 ONLY
PARTIAL SHIPMENTS:NOT ALLOWED
TRANSHIPMENT:NOT ALLOWED 此证在汇丰银行DATE AND PLACE OF EXPIRY:25-FEB-97 CHINA 打包贷款项下议付SHIPMENT FROM ANDY CHINA PORTS TO HONG KONG
LATEST:15 FEBRUARY 1997
CREDIT AVAILABLE WITH:HONGKONG AND SHANGHAI BKG CORP LTD
SHANGHAI OFFICE CHINA
BY NEGOTIATION
DRAFTS TO BE DRAWN AT SIGHT FOR FULL INVOICE VALUE OF GOODS DRAWN ON US
DOCUMENTS REQUIRED:
---INVOICE IN TRIPLICATE
---PACKING LIST AND WEIGHT LIST IN TRIPLICATE
---FULL SET ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO SHIPPER’S ORDER,ENDORSED IN BLANK MARKED FREIGHT PREPAID AND NOTIFY APPLICANT WITH FULL ADDRESS MENTIONING THIS CREDIT NUMBER
---INSURANCE POLICY IN DUPLICATE FOR FULL CIF VALUE PLUS 10 PERCENT
COVERING OCEAN MARINE CARGO CLAUSES ALL RISKS(INCLUDING WAREHOUSE
TO WAREHOUSE CLAUSES )AND WAR RISKS CLAUSES(1/1/1981) OF THE PEOPLES INSURANCE COMPANY OF CHINA AND STATING CLAIMS PAYABLE IN HONG KONG
IN THE CURRENCY OF THE DRAFT.
---BENEFICIARY TO TELEX APPLICANT WITHIN 2 DAYS AFTER SHIPMENT ADVISING FULL SHIPMENT DETAILS AND A COPY OF TELEX TO THIS EFFECT REQUIRED
---BENEFICIARY’S CERTIFICATE CERTIFYING THAT ONE COMPL ETE SET OF NON- NEGOTIABLE SHIPPING DOCUMENTS HAS BEEN SENT DIRECT TO APPLICANT BY EXPRESS AIRMAIL WITHIN 2 DANY AFTER SHIPMENT
GOODS :
1700 DOZEN BOBBING HEAD DOLL 26 TEAMS ASST’D
AS PER BENEFICIARY’S S/C NO.97HJ-007 AND APPLICANT’S P/O NO.T2254
CIF HONG KONG
DOCUMENTS TO BE PRESENTED WITHIN 10 DANY AFTER THE ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT. ADDITIONAL CONDITIONS:
BILLS OF LADING MUST BE EVIDENCING SHIPMENT EFFECTED BY FULL CONTAINER LOAD (3X20’ CONTAINER).
SHIPPING MARKS:T.E.I./BOSTON/C/NO./MADE IN CHINA
AT THE TIME OF NEGOTIATION,THE NEGOTIATING BANK WILL PAY YOU THE AMOUNT OF THE DRAFT LESS USD10.00 BEING REIMBURSING BANK’S CHARGES CHARGES:ALL YOUR BANKING CHARGES OUTSIDE HONGKONG INCLUDING ADVISING,NEGOTIATION COMMISSION AND REIMBURSING BANK’S FEE ARE FOR ACCOUNT OF BENEFICIARY.
A FEE OF USD20.00 (OR EQUIVALENT) WILL BE
CHARGED BY US IF DOCUMENTS CONTAINING DISCREPANCIES ARE PRESENTED WHICH REQUIRE OUR OBTAINING ACCEPTANCE FROM OUR CUSTOMER.THE FEE
WILL BE PAYABLE BY THE BENEFICIARY EVEN WHERE THE CREDIT TERMS
INDICATE THAT SOME OR ALL CHARGES ARE FOR THE ACCUNT OF OUR CUSTOMER.
BANKS CLAIMING AUTOMATIC REIMBURSEMENT MUST DEDUCT THE ABOVE
CHARGE FROM THEIR CLAIM,IF APROPRIATE.
INSTRUCTIONS TO NEGOTIATING BANK:
ON RECEIPT OF DOCUMENTS IN HONGKONG CONFORMING TO THE TERMS OF
THIS DOCUMENTARY CREDIT WE UNDERTAKE TO REIMBURSE YOU IN THE CURRENCY OF THIS DOCUMENTARY CREDIT IN ACCORDANCE WITH YOUR INSTRUCTIONS.NEGOTIATING BANK’S DISCOUNT AND /OR INTEREST,IF ANY, PRIOR TO REIMBURSEMENT BY US ARE FOR ACCOUNT OF BENEFICIARY.
ALL DOCUMENTS ARE TO BE DESPATCHED IN TWO SETS BY CONSECUTIVE AIRMAILS TO THE HONG KONG AND SHANGHAI BANKING CORPORATION LTD CENTRAL MARKET OFFICE,HONG KONG.
WE HEREBY ENGAGE WITH DRAWERS AND /OR BONA FIDE HOLDERS THAT
DRAFTS DRAWN ANDNEGOTIATED IN CONFORMITY WITH ALL THE TERMS OF
THIS CREDIT WILL BE DULY HONOURED ON PRESENTATION,SO LONG AS THERE
HAS BEEN STRICT COMPLIANCE WITH ALL THE TERMS AND CONDITIONS (INCLUDING SPECIAL CONDITIONS) OF THIS CREDIT,SAVE TO THE EXTENT
THAT THE SAME HAVE BEEN AMENDED IN WRITING AND SIGNED ON OUR
BEHALF
DOCUMENTARY EVIDENCE WILL BE REQUIRED OF COMPLIANCE WITH ALL CONDITIONS OF THE CREDIT.
WE CANNOT MAKE ANY ALTERNATIONS TO THIS CREDIT WITHOUT THE
OPENER’S AUTHORI TY.SHOULD ANY OF ITS TERMS OR CONDITIONS BE
UNCLEAR OR UNACCEPTABLE,THE BENEFICIAYRY OF THIS CREDIT MUST
CONTACT THEOPENER DIRECTLY.WE SHALL INSIST ON STRICT COMPLIANCE
WITH ALL THE TERMS AND CONDITIONS OF THIS CREDIT UNLESS AND UNTIL
THEY HAVE BEEN FORMALLY AMENDED IN WRITING SIGNED ON OUR BEHALF.
THE BENEFICIARY OF THIS CREDIT IS NOT ENTITLED TO RELY ON
COMMUNICATIONS OR DISCUSSIONS WITH US,THE ADVISING BANK OR THE
OPENER AS IN ANY WAY AMENDING THIS CREDIT.THE ATTENTION OF THE
BENEFICIARY IS ALSO DRAWN TO ARTICLE 3 AND 4 OF UCP 500.
EXCEPT SO FAR AS OTHERWISE EXPRESSLY STATED,THIS DOCUMENTARY
CREDIT IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY
CREDITS(1993 REVISION)UCP500.
FOR THE HONGKONG AND SHANGHAI BANKING CORPORATION LIMITED
LISA L S KWOK
3548 EDMUND Y T LAW
AUTHERISED SIGNATURES 5741
TELEX:73205 HSBC HX TELEGRAMS:HONGBANK HONGKONG
PLEASE ADDRESS ALL LETTERS TO THE MANAGER
ADVISING BANK’S NOTIFICATION
PLACE,DATE,NAME AND SIGNATURE OF THE ADVISING BANK.
178980 474-031374-02-2953-1-03
实务练习：1、根据以上信用证填写《海运出口货物投保单》（下载表格并填写）
2、编制保险流程图
3、根据以上信用证填写《出口商品检验申请单》（下载表格并填写）
4、申请出口商品报检的手续所需的文件、证件材料。（写出材料清单）
5、根据以上信用证填写《出口货物报关单》（下载表格并填写）
6、申请出口商品报关的手续所需的文件、证件材料。（写出材料清单）
练习八:写出下面商品的编码
1)冷藏的中华绒鳌蟹
2)24厘米的面巾纸
3)用于化状时拍香粉的粉扑
4)晒干的莲子，500克装
5)“鳄鱼”牌牛皮公文包
6)麻醉普鲁卡因针剂
7)全棉的漂白平纹机织物，250克/平方米
8)绿豆的罐头,加了糖
9)美丽”牌柠檬香型亮光液，600毫升压力罐装，使用时喷于家具表面
10)低密度聚乙烯颗粒
11) 一种戴在手腕处的装饰品，用樟木制成圆珠状，再用线串成
12)早孕自测卡，纸质，涂有检测试剂，通过与尿液接触后的颜色变化来初步判断是否怀孕
13)安放在公共场所的饮料自动售货机（装有制冷装置）
14)“龙井”牌绿茶．１５０克袋包装．
15)电子眼记录仪，通过记录眼动脉压、眼静脉压的变化，对眼镜进行诊断
16) “女儿红”牌米酒（酒精浓度15%），用2升的陶罐装
17)经加工的＂鸭舌＂，小吃．
18)“日立”牌彩色等离子电视机（显示屏幕74厘米）
19)漂白的棉线与黄色的人造棉纱的平纹机织布，每平方300克，棉线与人造棉纱分别含量50%。
20)装有高压水泵，并配有水炮、云梯等装置的救火车
练习七、制单结汇
背景资料：
①客户名称地址：AL.BALOUSHI TRADING EST JEDDAH.
②付款方式：20%T/T BEFORE SHIPMENT AND 80% D/P AT SIGHT
③装运信息：指定APL承运，装期：2005.04.29；起运港：NINGBO，目的港：JEDDAH
④价格条款：CFR JEDDAH
⑤唛头：ROYAL
05AR225031
JEDDAH
C/N：1-460
⑥货物描述：
P.P INJECTION CASES 14”/22”/27”/31”230SET@USD42.00/SET USD9660.00
P.P INJECTION CASES 14”/19”/27”/31”230SET@USD41.00/SET USD9430.00
（中文品名：注塑箱四件套）
⑦装箱资料：
箱号货号包装件数毛重(KGS) 净重(KGS) 体积
1-230 ZL0322+BC05 CTNS 230 18.5/4255 16.5/3795 34M3
231-460 ZL0319+BC01 CTNS 230 18.5/4255 16.5/3795 34M3
⑧合同号：05AR225031 签订日期：2005年3月30日
⑨商业发票号：AC05AR031
实务练习：根据已知资料缮制汇票、商业发票、装箱单、装船通知各一份（下载表格并填写）第五部分、外汇管理局、国税局——核销、退税等业务办理
练习一、办理外汇核销手续
背景资料：某有进出口经营权的国有企业，对自产货物经营出口销售及国内销售。该企业2004年第三季度和2005年第一季度分别发生以下几笔购销业务：
（一）1995年第三季度：
（1）报关离境出口一批货物，离岸价是50万美元
（2）内销一批货物，销售额是500万元
（3）购进所需原材料等货物，购货额是600万元
（二）1996年第一季度：
（1）报关离境出口一批货物，离岸价是80万美元
（2）内销一批货物，销售额是200万元
（3）购进所需原材料等货物，购货额是600万元
已知上述购销货物增值税税率均为17%，1995年该出口商品的退税率为14%，1996年该出口商品的退税率为9%，上述购销额均为不含税购销额，美元与人民币汇率为1:8.3，该企业办理出口退（免）税适用"免、抵、退"办法，
实务练习：请分别计算该企业上述两个季度应纳或应退增值税税额。
第六部分、业务善后
背景资料：
1、振华外贸公司与印尼老客户Pt. Upaya kita arungga plasindo 三个月前达成一笔玩具交易（合同号码是03-JLYZ093）,昨上海中行转来收汇水单。
实务练习：
请以振华外贸公司业务员的身份拟一封善后函，并寄公司新近印制的商品价目表，并表示只要订单超过10万美元，可给予2%的特别折扣。
背景资料：
2、广东省银行
THE KWANGTUNG PROVINCIAL BANK
HONGKONG BRANCH
13-14 CONNAUGHT CENTRAL,HONGKONG
TELEX:83854 C ABLE ADDRESS:”PROVINCIAL”DATE :MAY 15,2003
BENEFICIARY:
DALIAN TRADING COMPANY
45 GUANGMING ST.,
DALIAN CHINA
TEL:87659889
FAX:87554789
L/C NO.03-DX2323
DATE OF ISSUANCE:FEB 20,2003
ISSUING BANK:
THE KWANGTUNG PROVINCIAL BANK HONGKONG BRANCH
AMOUNT:USD43855.00
OUR REFERENCE NO.GDY098765
DEAR SIRS,
WE HEREBY ADVISE YOU THAT WE HAVE RECEIVED FROM THE A/M BANK A(N)
NOTIFICATION OF DISHONOR READS:
WE FIND THE DOCUMENTS UNDER CAPTIONED L/C CONTAINING FOLLOWING
DISCREPANCIES:
THE ON BOARD DATE IN DHE B/L IS THREE DAYS LATER THAN THE LATEST
SHIPMENT DATE SPECIFIED IN THE L/C .
PLEASE CONTACT THE BUYER AND WE HOLD YOUR DOCUMENTS AT YOUR
DISPOSAL.
YOURS FAITHFULLY,
FOR THE KWANGTUNG PROVINCIAL BANK
HONG KONG BRANCH
L.H.THIDKELLY
该公司延误了交货日期，是由于工厂仓库着火，烧毁了部分成品，耽误了生产计划而造成的。
实务练习：请向客户去函致歉，希望其尽早付款赎单。