上海杰依工贸有限公司。国贸答案。

思考与练习项目1 国际贸易进出口业务岗位及进出口业务流程一、简答题1、答题要点：（1）单证员（2）报检员（3）外销员（4）报关员（5）外贸跟单员。

结合自己的性格特点和兴趣爱好，结合每种职位的特点及要求，分析自己未来希望从事什么职位。

2、答题要点（1）国际贸易难度比较大。

（2）国际贸易风险比较大。

(3)国际货物贸易交易环节多。

(4)国际贸易的市场竞争更加激烈。

(5)对从事国际贸易的人才素质要求更高。

3、答题要点：(1) 准备货物，保证按时、按质、按量交付合同约定的货物。

(2) 落实信用证，做好催证、审证和改证工作。

(3) 及时租船订舱，安排装运，办理保险，及时办理出口报关手续。

收到信用证经审核无误后应立即办理发货装运手续。

(4) 缮制、备妥有关单据，及时向银行交单结汇，收取货款。

(5) 办理出口收汇核销和出口退税。

二、案例分析题1、案例评析：本案例中提及的是一种国际货物运输中的欺诈行为。

为了防止欺诈，我们应加强对市场行情的研究与分析，并通过信用调查选择、识别客户，而且要利用合同中的条款保护自己的利益。

2、案例评析：首先，在国际贸易中，卖方所交货物必须与合同规定完全一致，否则买方有权提出拒收或索赔。

该公司“以好顶次”的做法，即将三级苹果换成二级苹果，是与合同的明示担保不符的，在出现价格下跌的情况下，买方仍可能提出拒收或索赔。

在贸易实践中，如果出现此种情况，我方应采取主动措施，将实际情况电告对方，与对方协商寻找双方都可接受的解决办法。

但需注意无论采取何种解决措施，发货前都要征得对方的同意和确认，以免日后发生合同纠纷。

项目2认识国际贸易术语一、选择题1——8 C、C、D、B、D、B、A、D二、案例分析1、不属于CIF合同，因为CIF是装运合同，卖方只负责按时在装运港交货，无需保证到货，更不用保证货物达到的时间，本案例中，要求卖方保证货物的到达时间，已经改变了CIF合同的性质，因此，不属于CIF合同。

2、买方拒付的理由不合理，因为CIFLanded,只说明卸货费由卖方承担，并不改变风险转移点，风险转移点仍然是在装运港船上。

一、填空题（每题1分，共5分。

）1、1/22、内在品质、外观形态3、实际全损、推定全损4、运输标志、指示性标志、警告性标志5、111 M/T二、单项选择题（每小题1分，共10分）题号12345678910答案B D B C B D C D D B 三、多项选择题（每题2分，共10分）题号12345答案BDE ACDE ABD ABCE BCE四、判断题（每题1分，共5分）1、（x）2、（x）3、（V）4、（V）5、（x）五、英汉互译（10X1分共10分）1. 水渍险WPA 6.PICC中国人民保险公司2. 信用证L/C 7.D/P after sight即期付款交单Conditional Weight 公量不可抗力Force Majeure共同海损Ganeral Average hipping mark 运输标志5. 跟单汇票doucumentary bill of exchange10. clean bill of lading 清洁提单六、简答题（5X4分共20分）1、答：使用CFR CIF贸易术语的变形。

如：C1F的变形，主要有以下几种：（一）CIF Liner Terms （CIF班轮条件）这一变形是指卸货费用按照班轮的做法来办，即买方不负担卸货费，而由卖方或船方负担。

（二）CIF Landed （CIF卸至码头）这一变形是指由卖方承担将货物卸至码头上的各项有关费用，包括驳船费和码头费。

（三）CIF Ex Tackle （CIF吊钩下交接）这一变形是指卖方负责将货物从船舱吊起卸到船舶吊钩所及之处（码头上或驳船上）的费用。

在船舶不能靠岸的情况下，租用驳船的费用和货物从驳船卸至岸上的费用，概由买方负担。

（四）C IF Ex Ship s Hold （CIF舱底交接）按此条件成交，货物运达目的港在船上办理交接后，自船舱底起吊直至卸到码头的卸货费用，均由买方担负。

2、答：受盘人在发盘规定时限内，以声明或行为表示同意发盘提出的各项条件，接受的实质是对发盘的同意。

第一章：贸易术语1.这一合同不属于CIF合同.因为CIF合同只要求卖方承担货物越过船弦之前的风险和损失,但根据合同规定,如果货轮迟于12月2日抵达目的港,买方有权取消合同.故卖方要承担运输过程中的风险,合同的规定已经超出了CIF的范围.若对方一定要我方保证到货时间,则应选用DES术语(目的港船上交货)或DEQ术语(目的港码头交货).2.美方此举不合理.一般情况下,使用FOB术语订立的合同,卖方必须办理货物出口清关手续并支付出口关税及其它相关清关费用.(除非合同中另有规定,出口报关由买方负责.)3.本案使用的是CFR价格条件，按照国际惯例的规定，此条件下当事人的风险划分是以装运港船舷为界。

该案中货物在运输途中遭受风险损失，货物损失看似应由买方承担，但实际上卖方在装船时是将3000公吨小麦混装的，在货物抵运目的港后，再将其中1000公吨分拨给买方。

这就涉及到有关“划拨”情况下风险转移的一种特殊原则，即在货物未划拨到合同项下之前，风险也不发生转移。

在货物海运途中，合同项下属于买方的1000公吨货物尚未从卖方的其它货物中划拨出来，因此不具备风险转移的前提条件，即使货物在装运港越过船舷仍不发生风险的转移，有关风险损失仍应由卖方承担。

本案因卖方未对合同项下的货物进行划拨，因此不具备风险转移的前提。

4.拒绝买方此要求.根据FOB术语我们可得知,租船是买方的责任,既然买方是以委托方式要求我方代为办理租船, ,并且费用由买方负担,所以能否租到合适的船,我方都不负任何责任。

买方没有权利因此而撤销合同.5.拒绝买方的要求.根据CIF术语,在货物越过装运港船弦时风险已经从卖方转移到买方.我方只负责货物在装运港之前的灭失或损失的一切风险,并支付货物运至目的港的正常运费以及签订保险合同及支付保险费.并在货物发出后及时将保险合同转让给买方.所以买方自己向中国人民保险公司提出索赔,.也没有退还全部货款的必要.6.为了减少货物存在仓库的风险,我可以应采用FCA或CIP,CPT术语签订合同.这样,当货物在交往湛江码头仓库或者承运人时风险就从我方转移至卖方,则发生此事故,货物的损失就不用我方承担.；7.按CFR术语,合同规定保险由买方自理.但我方有义务在货物装船后及时向买方发去装船通知,使买方及时购买保险,但上述案例中卖方由于未及时向买方发去装船通知,使买方无法及时购买保险,这是由于我方的失误造成的,货物在海上灭失,卖方应承担所有的损失.8.由于日本客商坚持由自己办理运输,所以采用EXW术语可以使双方都满意.第二章合同单选题判断1.由于凭样品交货时,所交货物品质必须与样品完全一致.所以虽然B交货的质量太好,但不符合合同中品质条款的规定,所以B的做法属于违约行为,如果上诉到法院,B必须赔偿A由于交货品质与样品不同而造成的全部损失.2.A公司在与外商洽谈过程中,表现出了以样品表示品质的倾向,而在合同中又用文字方法表示商品的具体规格,这两种表示方法本来就难两全,很容易让外商抓住两者之间的矛盾点,仲裁机构则认为A公司在此项交易中必须做到按样品交货,同时货物也要符合合同的品质条款,而外商的商检证书则证明A公司的货物不符合样品的要求,所以仲裁机构判决卖方没有完成交货义务，须赔付买方的品质公差. 教训:订立合同品质条款中,以上两种品质表示方法只能二者择其一,或者寄送样品时，注明“样品仅供参考，以合同品质条款为准”3.合同中规定的溢短装条款,并不适合那些可以非常明晰表示的货物计量方法,类似以件计算,以打计算,所以卖方提出的依据本身就是不合理的.在议付过程中出现了单证不符的现象,所以遭到银行的议付.教训:为了顺利完成议付,完成合同规定的卖方应负的义务,卖方应尽量做到单单相符,单证相符,单据与合同相符.4.为了时卖方在利用信用证议付时能顺利取得货款,卖方应严格按照合同以及信用证的要求,做到单单相符,单证相符,单据与合同相符.避免不必要的麻烦与损失.5.银行的拒付有理,因为数量上可以有10%的溢短装是直货物在重量上存在溢短,并不是允许能明晰表现的数量存在溢短.卖方的做法使得单证不符,必然遭到议付行的拒付.6.我方应具体分析,看卖方提出索赔时是否已经超出了索赔期,如果超出索赔期,我方则可以拒绝赔偿,但如果在索赔期内,我方应要求买方出具具体的商检证书以及证明期面料确实为我方出口给买方的那几批纺织品.如果确实责任在我方,则我方需赔偿买方的损失.7.我方应尽量不接受,因为这涉及到知识产权的问题.同时,在有些国家,没有进口商的原产地证书,有些货物是不允许销售的.这将对我方造成一定的损失.8.我方装出22公吨货物,总金额超出了信用证的最高金额,不能做到单证相符,所以遭到议付行的拒付.第三章运输单选题多选题六、计算题P16 第2题50美元+（200+200*10%）*0.05=X*（1-3%）解得X=62.9美元七.案例分析1.船公司的做法成立.因为签订的是联运提单,每个承运人只对其航程负责.但船公司仍有识别提单是否是正本(只有提正本提单,才能提取货物)的义务.所以我方应通过船公司想最后议程的承运人索赔.2.银行有拒付的权利.因为倒签提单银行是不接受，受益人也不可援引不可抗力条款，信用证的不可抗力条款只适用于银行。

《国际贸易实务》书后思考题部分参考答案第二章国际贸易合同的标的9.答：这种做法不符合合同规定，有可能被买方索赔。

因为合同规定的包装材料是麻袋，卖方所交付的商品均应该是麻袋装，如果不釆用合同规定的包装材料，无论材料好坏，均违反了介同的规定。

案例中卖方用塑料袋装，违反合同，就面临着被索赔或拒收货物的危险。

10.答：木例中我公司应该承担赔偿责任。

合同中品质的表达方法冇凭说明和凭样品表示两种，卖方均有义务使所交货物与样品或说明完全一致。

如果某些商品既用文字说明乂用样品表示商站质量，则一旦成交，卖方必须保证实际交付的商品晶质既要符合文字说明乂要和样品保持一致。

如果发牛货物的品质与样品或说明不符，买方有权解除合同，拒绝收货并要求赔偿损失。

案例中两公司交易商品的品质既用文字说明乂用样品表示，而货物和合同中的品质说明相符，和样品不符，所以卖方就需要承担赔偿责任了。

第三章国际贸易术语9.答：货物损失的责任由我方承担。

因为，在CFR术语成交的情况下，租船订舱是由卖方承担的，而保险是由买方办理的，因此，卖方在装船完毕后应及时向买方发出装运通知，以便买方办理投保手续，否则，由此而产生的风险应由卖方承担。

木案屮，因为我方未及时发出装运通知，导致买方未能及时办理投保手续，未能将风险及时转移给保险公司，因而，风险应由我方承担。

10.答：(1)卖方对以及时收回货款。

因为，按CIF术语成交属于彖征性交货，买卖双方风险划分的界限以船舷为界，其特点是卖方凭单交货，买方凭单付款。

本案中，卖方收到买方开來的信用证后及时办理了装运手续，并制作好一整套结汇单据，这说明卖方已完成了交货义务且风险也已转移给了买方，因此，只要卖方提交的单据符合信用证的规定，卖方就可以及时收回货款。

(2)在实际业务中，买方可以及时与保险公司取得联系，凭保险单及有关的证明向保险公司捉出索赔，以弥补货物损失。

第四章国际贸易商品成本核算与价格确定7.答：(1)不正确。

货币单位不明确。

第五章案例分析题答题要点1．●从合同条款看，只规定了品质规格条款，并未规定凭样交货。

但是，在签约前曾寄交了样品，签约后又电传确认了货物品质与样品相似。

这个电报可以理解为：交货与样品相似是合同中品质规格条款的补充。

因此，从整个交易过程判断，这笔交易是既凭规格又凭样品的买卖。

●根据国际贸易的习惯做法，凡是既凭样品又凭规格达成的交易，卖方所交货物必须既与样品一致，又符合规格的要求。

否则，买方有权拒收货物并提出索赔要求。

因此我方以该项交易并非凭样品买卖为由而不予理赔是站不住脚的。

几点启示：●凡能用一种方法表示品质的，一般就不宜用两种或两种以上的方法来表示。

●慎用凭样品买卖的品质表示方法。

●对于凭样品成交的合同，应该妥善保存复样。

●为了进行商品宣传也可寄送样品，但应明确表示该样品仅供参考，即参考样品。

2．货物的品质是合同的主要条款。

按照《公约》的规定，卖方所交付的货物必须和合同规定相符，否则买方有权主张损害赔偿、要求修理、交付替代货物以至拒收货物并撤消合同。

因此，买方有权拒收货物并要求退款。

3．合理。

我方尽量争取及时补货，并在降价幅度上与买方进一步协商。

但是，如果是散装货物，则对方的要求是不合理的。

（UCP 500》第39条（B）款：除非信用证规定所列的货物数量不得增减，只要支取金额不超过信用证金额，货物数量允许有5%的增减幅度，但信用证规定货物数量按包装单位或个体计数时，此增减幅度则不适用。

）4．不可以在信用证下超金额议付。

信用证应该更改为：“Amount of Credit & quantity of merchandise 5% more or less acceptable.”，否则多装部分与买方商议改为其他方式比如汇付或者托收进行支付。

5．如果出口目的是促进销售，增加利润、处理库存积压商品，可以接受这种定牌中性的包装，但是如果在菲律宾市场上公司有品牌国际化的战略，则不宜接受。

如果接受的话，需要注意是否存在工业产权争议。

国贸实务期末试题及答案一、选择题1. 哪种贸易方式具有较大的经济自主权？答案：自由贸易2. 国际间主要的支付手段有哪些？答案：现金支付、托收支付、信用证支付、电汇支付等3. 关于进口代理方式，下列说法正确的是？答案：进口代理是指境外买方直接委托国内的代理人办理进出口业务4. 关于信用证的说法，下列错误的是？答案：信用证是出口商付款给进口商的唯一方式5. 运输方式中，封闭式铁路运输是指：答案：用有行驶轨道及供电方式的火车进行运输6. 关于保险单的说法，下列错误的是？答案：保险单是货物运输中必须携带的文件，否则会影响索赔7. 现代国际商法主要通过以下哪种方式规范国际商务活动？答案：国际法律组织制定的国际公约8. 关于关税的说法，下列错误的是？答案：关税是各国为了保护自己的市场，对进口商品征收的费用9. 在国际贸易中，合同有哪些基本要素？答案：甲方、乙方、商品/服务的描述、价格、交货时间等10. 关于汇率的说法，下列错误的是？答案：汇率是各国货币之间的交换比率，不受市场供求的影响二、简答题1. 请简要说明自由贸易的概念及其对国际贸易的影响。

自由贸易是指国家放弃引入或实施贸易壁垒，通过减少或取消关税、配额和其他非关税壁垒等方式来促进国际贸易的开放和自由化。

自由贸易对国际贸易产生重要影响，主要包括以下几个方面：首先，自由贸易能够扩大商品和服务的市场，促进国际分工和合作。

通过自由贸易，各国可以充分利用各自的资源和优势，达到优势互补，提高生产效率，降低成本，并且拓展市场，实现更大规模的经济增长。

其次，自由贸易能够促进技术和经验的转移。

自由贸易使国际间的交流与合作更加紧密，不同国家的企业可以通过开展跨国贸易来获取和学习先进的技术和管理经验，这有助于提升整个国际贸易体系的发展水平。

最后，自由贸易能够促进国际间的经济平衡和稳定。

通过自由贸易，不同国家的经济相互依存程度加深，国际间的经济平衡与稳定得到增强，有利于减少战争和冲突的发生，促进国际间的合作与和平发展。

操作一建交函：上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中国上海浦北路906号ADD: 906 PUBEI ROAD，SHANGHAI电话：0086－21－64759723TEL：0086－21－64759723传真：0086－21－64759800FAX：0086－21－64759800Date：March 02end, 2003Dear KHASHOGGI:company from our manager. I know we have trade relations before. But there were something wrong with our products. I am very sorry to hear that and I want to tell you about our sincere apology.I think it’s a pity for our trade relations. Because ou r company is different from last year. We can promise that our products won’t have I am the new operator of SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY. I learned your any qualitative problems. I know your company is very prestigious between trade companies. We wish to express our desire to enter into business relationship with you again.As you know, we are a leading company with many year ’experience in spinning and weaving export business. We have our principle as ”Clients” needs come first. A credible sales network has been set up and we have our regular clients from over 100 countries and regions worldwide. Located in SHANGHAI, we take the advantage to set up our solidified production basis in coastal and inland areas. Different from one year before, our company have more new technology. We strict with our product’s quality, and any one of our product will have 3 times check up at least. We have collect many information about the blanket. And we make the new production: TENDER BRAND BABY BLANKET.TENDER BRAND BABY BLANKET is very useful. You can put it on your bed, sofa, room ground, table and so on. It’s very soft and warm. When you touch it ,you won’t fell coarse. The new technology send the blanket very firm! We have many different colures and style to choose. Babies will very glad to have a blanket like this! To give you a general idea of our products, we are enclosing our catalogue for your reference.Your comments on our products or any information on your market demand will be really appreciated. We will wait for your write in reply.Sincerely yours,Manager of Sales Department操作二报价核算：已知：运费=2700元单价：SY001=34.9元BS007=36.7元WP101=40.20元AF022=44.5元货号：SY001成本核算：实际成本＝购货成本－退税收益=购货成本－购货成本×退税率×（1+升值税率）＝34.90-34.90×9%/(1+17%）＝32.2154元/条运费核算：包装尺码为：102×52.5×31cm20英尺集装箱装箱量：25/(1.02×0.525×0.31）＝150.5979，取整，150箱报价数目：150×20＝3000 打国内费用：5+(500+1000+350+50+1000+500+2000+1000）/3000＝7.1333元/条出口运费＝(2700×8.25）/3000＝7.425元/条出口报价：FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(32.2154+7.1333)/(1-3%-15%)/8.25＝5.82美元/条CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）＝(32.2154+7.1333+7.425)/(1-3%-15%)/8.25＝6.91美元/条CIFC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）＝(32.2154+7.1333+7.425)/(1-3%-15%-110%×(0.6%+0.3%))/8.25＝7.00美元/条货号：BS007成本核算：实际成本＝采集购买成本－退税收益＝36.70-36.70×9%/(1+17%）＝33.8769元/条运费核算：包装尺码为：102×52.5×31cm20英尺集装箱装箱量：25/(1.02×0.525×0.31）＝150.5979，取整，150箱报价数目：150×20＝3000 打国内费用：5+(500+1000+350+50+1000+500+2000+1000）/3000＝7.1333元/条出口运费＝(2700×8.25）/3000＝7.425元/条出口报价：FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(33.8769+7.1333)/(1-3%-15%)/8.25＝6.06美元/条CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）＝(33.8769+7.1333+7.425)/ /(1-3%-15%)/8.25＝7.16美元/条CIFC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）＝(33.8769+7.1333+7.425)/(1-3%-15%-110%×(0.6%+0.3%))/8.25＝57.25美元/条货号：WP101成本核算：实际成本＝采集购买成本－退税收益＝40.20-40.20×9%/(1+17%）＝37.1077元/条运费核算：包装尺码为：105×54×33cm20英尺集装箱装箱量：25/(1.05×0.54×0.33）＝133.6112，取整，133箱报价数目：133×20＝2660 打国内费用：5+(500+1000+350+50+1000+500+2000+1000）/2660＝7.4060元/条出口运费＝(2700×8.25）/2660＝8.3741元/条出口报价：FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(37.1077+7.4060)/(1-3%-15%)/8.25＝6.58美元/条CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）＝(37.1077+7.4060+8.3741)/ /(1-3%-15%)/8.25＝7.82美元/条CIFC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）＝(37.1077+7.4060+8.3741)/（1-3%-15%-110%×(0.6%+0.3%)）/8.25＝7.91美元/条货号：AF022成本核算：实际成本＝采集购买成本－退税收益＝44.50-44.50×9%/(1+17%）＝41.0769元/条运费核算：20英尺集装箱装箱量：25/(1.10×0.56×0.34）＝119.3659，取整，119箱报价数目：119×20＝2380 打国内费用：5+(500+1000+350+50+1000+500+2000+1000）/2380＝7.6891元/条出口运费＝(2700×8.25）/2380＝9.3592元/条出口报价：FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(41.0769+7.6891)/ /(1-3%-15%)/8.25＝7.21美元/条CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）＝(41.0769+7.6891+9.3592)/(1-3%-15%)/8.25＝8.59美元/条CIFC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）＝(41.0769+7.6891+9.3592)/（1-3%-15%-110%×(0.6%+0.3%)）/8.25＝8.70美元/条操作三出口发盘：上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中国上海浦北路906号ADD: 906 PUBEI ROAD，SHANGHAI电话：0086－21－64759723TEL：0086－21－64759723传真：0086－21－64759800FAX：0086－21－64759800 Hassan Al Kamar For General TradingP.O. Box 20242 Taiz StreetSana'a - Republic of YemenDate: March 12th, 2003Dear Ms Lamia KHASHOGGI:Thank you for your inquiry and we are very glad to hear from you again.We wish to advise that samples you requested has be sent to you earlier today. Kindly inform us upon receipt of the said samples. As to the relevant fee, in order to facilitate you to promote sales in the initial stage, we furnish them to you free of charge. We believe through our mutual efforts, there will be active demand in your market.We are now pleased to quote as follows:Art. No.Pc./ctn.Mea.(cm)G.W.(kg)N.W.(kg)Unit Price(USD)FOBC3CFRC3CIFC3SY00120102x52.5x3139365.826.917.00BS00720102x52.5x3140376.0 67.167.25WP10120105x54x3343406.587.827.91AF02220110x56x3446437.218.598.70Min. Qty: As to each Art. No., 1x 20' FCL Packing: To be packed in plastic bags with zip of 1 p.c. each, 20 p.c. to a carton.Shipment: Within 30 days of receipt of the relative L/C. Payment: By irrevocable L/C at sight opened through a bank acceptable to the Seller. Insurance: On CIF basis, effected by us covering 110% of the invoice value against All Risks & War Risk as per C.I.C. dated 01/01/1981.This quotation is only valid for 5 days. We will shipment by the end of May.You are cordially invited to take advantage of this attractive offer. We are anticipating a large order from the United States, and that will cause a sharp rise in price.We look forward to receiving your order.Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYX X Xmanager操作四出口还价核算：1）利润核算：SY001总利润额：6.30x8.25x3000-32.2154x3000-5x3000-(500+1000+350+50+1000+500+2000+1000)-2700x8.25-6.30x8.25x3000(1.1x0.009+0.03)＝155925-96646.2-15000-6400-22275-6221.4075＝9382.39 (元)BS007 总利润额：39.3487+7.4256.53x8.25x3000-33.8769x3000-5x3000-6400-2700x8.25-6.53x8.25x3000x(1.1x0.009+0.03)＝161617.5-101630.7-15000-6400-22275-6448.5382＝9863.26(元)WP101 总利润额：7.12x8.25x2660-37.1077x2660-5x2660-6400-2700x8.25-7.12x8.25x2660x(1.1x0.009+0.03)＝156248.4-98706.482-13300-6400-22275-6234.3111＝9332.61(元)AF022总利润额：7.83x8.25x2380-41.0769x2380-5x2380-6400-2700x8.25-7.83x8.25x2380x(1.1x0.009+0.03)＝153742.05-97763.022-11900-6400-22275-6134.3076＝9269.72(元)2）成本核算：SY001实际成本：6.30x8.25-7.1333-7.425-6.30x8.25x(0.03+1.1x0.009+0.15)＝27.5466采集购买成本：27.5466/(1-0.09/1.17)＝29.84(元)／条BS007实际成本：6.53x8.25-7.1333-7.425-6.53x8.25x(0.03+1.1x0.009+0.15)＝29.0838采集购买成本：29.0838/(1-0.09/1.17)＝31.51(元)／条WP101实际成本：7.12x8.25-7.4060-8.3741-7.12x8.25x(0.03+1.1x0.009+0.15)＝31.8052采集购买成本：31.8052/(1-0.09/1.17)＝34.46(元)／条AF022实际成本：7.83x8.25-7.6891-9.3592-7.83x8.25x(0.03+1.1x0.009+0.15)＝35.2821采集购买成本：35.2821/(1-0.09/1.17)＝38.22(元)／条3）再次报价：SY001CIFC5：＝(32.2154+7.425+7.1333)/(1-0.009x1.1-0.08-0.05)＝54.3817＝USD6.59/电脑.BS007CIFC5：＝(33.8769+7.425+7.1333)/(1-0.009x1.1-0.08-0.05)＝56.3135＝USD6.83/电脑.WP101CIFC5：＝(37.1077+7.4060+8.3741)/(1-0.009x1.1-0.08-0.05)＝61.4903＝USD7.45/电脑.AF022CIFC5：＝(41.0769+9.3592+7.6891)/(1-0.009X1.1-0.08-0.05)＝67.5796＝USD8.19/电脑.操作五出口还盘：上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中国上海浦北路906号ADD: 906 PUBEI ROAD，SHANGHAI电话：0086－21－64759723TEL：0086－21－64759723传真：0086－21－64759800FAX：0086－21－64759800 Hassan Al Kamar For General TradingP.O. Box 20242 Taiz StreetSana'a - Republic of YemenDate: March 22nd, 2003Dear Ms Lamia KHASHOGGI:Thank for your letter of March 17 th.2003 but sorry to learn that your customers find our quotation too high.Our products have the special treatment, especially of the strong and warm,. When you touch it you will feel very soft, .It is good than other ordinary products.However, we can not use the D / P, and we hope that the future use of bills of lading forward letters of credit 30 days.For your special situation, we are willing to commission rate will be raised to 5 percent and by 8 percent profit margin.On favorable terms, I hope that you will give it careful consideration.Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYX X Xmanage操作六出口总核算：1. 成交价格:SY001: USD6.59＝54.3675 (元)BS007: USD6.83＝56.3475 (元)WP101: USD7.45＝61.4625 (元)AF022：USD8.19＝67.5675 (元)2. 成交金额: 6.59*3000+6.83*3000+7.45*2660+8.19*2380＝USD79569.2=656445.9(元）3. 购货成本: 34.90*3000+36.70*3000+40.20*2660+44.50*2380＝427642 (元）4. 退税收益: 427642/1.17*0.09=32895.538(元）5. 国内费用:5*(3000+3000+2660+2380)+4*(500+1000+1000+500+2000+1000+350+50)＝80800（元）6. 出口运费: 2700*8.25*4= 89100 (元)7. 保险费用: 656445.9×1.1×0.9%=6498.8144(元）8. 佣金费用: 656445.9*0.05=32822.295(元)9. 成交利润＝成交金额- 实际成本- 国内费用- 出口运费- 保险费用- 佣金＝656445.9-427642+32895.538-80800-89100-6498.8144-32822.295＝52478.33(元）10. 成交利润率＝52478.33/656445.9=8%操作八审核信用证：上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中国上海浦北路906号ADD: 906 PUBEI ROAD，SHANGHAI电话：0086－21－64759723TEL：0086－21－64759723传真：0086－21－64759800FAX：0086－21－64759800审证意见信用证存在的问题需要修改的理由信用证金额有误无法全额出运货物国外到期易孕育发生过期交单付款期限不妥凌驾合约规按期限合约号码错误与实际合约号码不符投保加成错误增加保费支出投保依据的条款制订的日子有误与实际不符检验条款不妥限制过严包装条款有误增加包装支出没有受UCP500约束的文句信用证开立无依据操作九修改信用证：上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中国上海浦北路906号ADD: 906 PUBEI ROAD，SHANGHAI电话：0086－21－64759723TEL：0086－21－64759723传真：0086－21－64759800FAX：0086－21－64759800Hassan Al Kamar For General TradingP.O. Box 20242 Taiz StreetSana'a - Republic of YemenDate: April 25, 2003Dear Ms Lamia Khashoggi：Thank you for your L/C No. HSN-JYLC05.However, when we checked the L/C with the relevant contract, we found the following discrepancies:1 The amount of the L/C is U.S. DOLLARS SEVENTY NINE THOUSAND FIVE HUNDRED "SIXTY NINE" AND CENTS TWENTY instead of "SIX NINE".2 The negotiation place shall be in China.3 The draft should be at 30 days from B/L date not 30 days after sight.4 The S/C number shall be JY-HSNSC05 instead of HSN-JYSC05.5 The insured value should be full invoice value "plus 10%" not "plus 110%" and it should subject to and as per "C.I.C. dated 1/1/1981" not "I.C.C. dated 1/1/1980".6 The inspection clause should read as "Inspection should be effected before shipment by the beneficiary. Relevant documents or certificates are required to be issued by Shanghai Export Commodity Inspection Bureau or specific inspector accepted by the Beneficiary. Meanwhile, the Applicant reserves the right of re-inspection at the destination port."7 The goods are not required to be packed in colored polybags, which is not in conformity with our contract and will raise our cost.8 The L/C is subject to UCP500.Please ask your banker to amend the L/C accordingly, and please see to it that the L/C amendment should reach us before 30 APRIL 2003, so that you can receive the goods without delay.Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYX X XManager操作１０月１日出口报关：报关单：中华人平易近共以及国海关出口货物报关单预录入编号: 海关编号:出口口岸上海备案号出口日子2001-05-20申请报告日子2001-05-12经营单位上海杰依工贸有限公司运输方式海运运输东西名称TULIP V.008提运单号JY-HSNBL05发货单位上海杰依工贸有限公司贸易方式一般贸易征免性质结汇方式信用证容许证号运抵国(地域) .YEMEN指运港HODEIDAH境内货源地上海核准文号成交方式CIF运费US$10800.00保费RMB6498.81杂费RMB80800.00合约以及谈号JY-HSNBL05件数552 CARTONS包装种类CARTONS非净重(公斤)23043净重(公斤)集装箱号TRCY0023-TRCY0026随附单据商业发票及装箱单出产厂家上海杰依工贸有限公司标记唛码及备注H.S.AL KAMARSANA’ATEL.245757C/NO 1-552项号商品编号商品名称、规格型号数目及单位终极目的国(地域) 单价总价币制征免天乐牌晴棉毯也门US＄TENDER BRAND BABY BLANKETART.NO.SY001 150CETS 6.59 19770.00ART.NO.BS007 150CETS 6.83 20490.00ART.NO.WP101 133CETS 7.45 19817.00ART.NO.AF022 119CETS 8.19 19492.2079569.20税费征收情况录入员录入单位兹声明以上申请报告无讹并负担法令责任海关审单批注及放行日子(签章)审单审价报关员单位地址申请报告单位(签章)中国上海浦北路906号上海杰依工贸有限公司邮编电话填制日子X X X 64759723 2003-05-11征税统计查验放行商业发票：C O M M E R C I A L I N V O I C E1) SELLERSHANGHAI JIEYIINDUSTRIAL TRADINGCOMPANY906 PUBEI ROADSHANGHAI CHINA3) INVOICE NO. ：JY-HSNINV054) INVOICE DATE：9-May-015) L/C NO.：HSN-JYLC056) DATE：14-Apr-017) ISSUED BYCREDIT AGRICOLE INDOSUEZ SANNA2) BUYERHASSAN AL KAMAR FOR GENERAL TRADINGP.O. BOX 20242 TAIZ STREETSANA'A---REPUBLIC OF YEMEN8)CONTRACT NO. JY-HSNSC059) DATE：1-Apr-0110) FROM：SHANGHAI11)TOHODEIDAH PORT12) SHIPPED BY13)PRICE TERMCIFC5 HODEIDAH PORT14)MARKS 15)DESCRIPTION OF GOODS 16)QTY 17)UNIT PRICE 18)AMOUNTH.S.AL KAMAR ART. SY001 3000PCS USD6.59 USD19770.00SANA'A ART. BS007 3000PCS USD6.83 USD20490.00TEL.245757 ART. WP101 2660PCS USD7.45 USD19817.00C/NO.1-552 ART. AF022 2380PCS USD8.19 USD19492.20TOTAL: USD79569.2019)TOTALVALUE: SAY US DOLLARS SEVENTY NINE THOUSAND FIVE HUNDRED AND SIXTY NINE AND CENTS TWENTY ONLY20) ISSUED BYSHANGHAI JIEYI INDUSTRIAL TRADING COMPANY21) SIGNATUREXXX5 COPIES装箱单：P A C K I N G L I S T1) SELLERSHANGHAI JIEYIINDUSTRIAL TRADINGCOMPANY906 PUBEI ROADSHANGHAI CHINA3)INVOICENO.: JY-HSNINV054)INVOICEDATE :9-May-015) FROM SHANGHAI6) TO HODEIDAH PORT7) TOTAL PACKAGES(IN WORDS)SAY FIVE HUNDRED AND FIFTY TWO CARTONS ONLY2) BUYERHASSAN AL KAMAR FOR GENERAL TRADING H.S.AL KAMARP.O. BOX 20242 TAIZ STREET SANA'ASANA'A---REPUBLIC OF YEMEN TEL.2457578) MARKS & NOS.C/NO. 1-5529)C/NOS 10)NOS.&KINDS OF PKGS.11)ITEM 12)QTY.(电脑s) 13)G.W.(kg) 14)N.W. (kg) 15)MEAS(m3)1-150 150 CTNS ART.SY001 3000 PCS 5850KGS 5400KGS 24.901M3151-300 150 CTNS ART.BS007 3000 PCS 600KGS 5550KGS 24.901M3301-433 133 CTNS ART.WP101 2660 PCS 5719KGS 5320KGS 24.886M3434-552 119 CTNS RT.AF022 2380 PCS 5474KGS 5117KGS 24.923M3TOTAL: 552 CTNS 11040PCS 23043KGS 21387KGS 99.611M316 ISSUED BYSHANGHAI JIEYI INDUSTIAL TRADING COMPANY17) SIGNATUREXXX3 COPIES操作十二投保装船：出口货物投保单：装船通知：上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中国上海浦北路906号ADD: 906 PUBEI ROAD，SHANGHAI电话：0086－21－64759723TEL：0086－21－64759723传真：0086－21－64759800FAX：0086－21－64759800Hassan Al Kamar For General TradingP.O. Box 20242 Taiz StreetSana'a - Republic of YemenDate: May 15, 2003Dear Ms Lamia Khashoggi：Re: INVOICE NO. : JY-HSNINV05 L/C NO. : HSN-JYLC05We hereby inform you that the goods under the above mentioned credit have been shipped. The details of the shipment are as follows:Contract No.: JY-HSNSC05Commodity: TENDER BRAND BABY BLANKETQuantity: 11040 CSPacking quantity: 552 CTNSAmount: USD 79569.2Ocean vessel: TULIPTransport voyage: V-008Bill of lading NO.: JY-HSNBL05We hereby certify that the above content is true and correct.Company name: SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYAddress: 906 PUBEI ROAD，SHANGHAI signature: X X X操作十三出口单据制作：汇票：BILL OF EXCHANGENo. JY-HSNINV05For US＄79569.20 SHANGHAI, CHINA 27-May-01(amount in figure) (place and date of issue)At 30 DAYS FROM B/L DATE sight of this FIRST Bill of exchange(SECOND being unpaid)pay to CREDIT AGRICOLE INDOSUEZ SHANGHAI or order the sum of US DOLLARS SEVENTY NINE THOUSAND FIVE HUNDRED AND SIXTY NINE AND CENTS TWENTY ONLY (amount in words) Value received for 552 CARTONS of TENDER BRAND BABY BLANKET( quantity ) ( name of commodity )Drawn under CREDIT AGRICLE INDOSUEZ SANA'AL/C No. HSN-JYLC05 dated 14-Apri-01To: CREDIT AGRICLOE INDOSUEZ For and on behalf ofSANA'A Y.R. SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYXXX(Signature)海运提单：B I L L O F L A D I N G1)SHIPPERSHANGHAI JIEUI INDUSTRIAL TRADING COMPANY 906 PUBEI ROAD10)B/L NO. JY-HSNBL05CARRIERC O S C O中国出海运输（集团）总公司CHINA OCEAN SHIPPING (GROUP) CO.ORIGINALCombined Transport BILL OF LADING2)CONSIGNEETO ORDER3)NOTIFY PARTYHASSAN AL KAMAR FOR GENERAL TRADINGP.O. BOX 20242 TAIZ STREETSANA'A--- REPUBLIC OF YEMEN4)PLACE OF RECEIPTSHANGHAI CY5)OCEAN VESSELTULIP6)VOYAGE NO.V.0087)PORT OF LOADINGSHANGHAI8)PORT OF DISCHARGEHODEIDAH9)PLACE OF DELIVERYHODEIDAH CY11)MARKS 12) NOS&KINDS OF PKGS 13)DESCRIPTION OF GOODS 14) G.W.(kg) 15) MEAS(m3)H.S.AL KAMAR ART.NO.SY001 552 CARTONS TENDER BEAND BABY BLANKET 23043 99.611 SANA'A ART. NO. BS007TEL.245757 ART.NO.WP101C/NO.1-552 ART.NO.AF02216)TOTAL NUMBER OF CONTAINERS OR PACKAGES(IN WORDS)SAY FIVE HUNDRED AND FIFTY TWO CARTONS ONLYFREIGHT&CHARGESREVENUE TONSRATEPERPREPAIDCOLLECTPREPAID ATPAYABLE AT17)PLACE AND DATE OF ISSUESHANGHAI 20-May-01TOTAL PREPAID18)NUMBER OF ORIGINAL B(S)LTHREELADING ON BOARD THE VESSEL19)DATE 20)BY INA OCEAN SHIPPING AGENCY,20-May-01 中国外轮代办署理公司上海分公司SHANGHAI BRANCH INA OCEANSHIPPING AGENCY,SHANGHABRANCH周平ENDORSEMENT: ENDORSED TO IN FAVOR OF CREDIT AGRICLE INDOSUEZ SANAA SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY 3 COPIESX X X 20-May-0121) LOADING ON BOARD THE VESSEL 周平FOR THE CARRIER NAMED ABOVE商业发票：C O M M E R C I A L I N V O I C E1) SELLERSHANGHAI JIEYIINDUSTRIAL TRADINGCOMPANY906 PUBEI ROADSHANGHAI CHINA3) INVOICE NO. ：JY-HSNINV054) INVOICE DATE：9-May-015) L/C NO.：HSN-JYLC056) DATE：14-Apr-017) ISSUED BYCREDIT AGRICOLE INDOSUEZ SANNA2) BUYERHASSAN AL KAMAR FOR GENERAL TRADINGP.O. BOX 20242 TAIZ STREETSANA'A---REPUBLIC OF YEMEN8)CONTRACT NO. JY-HSNSC059) DATE：1-Apr-0110) FROM：SHANGHAI11)TOHODEIDAH PORT12) SHIPPED BY13)PRICE TERMCIFC5 HODEIDAH PORT14)MARKS 15)DESCRIPTION OF GOODS 16)QTY 17)UNIT PRICE 18)AMOUNTH.S.AL KAMAR ART. SY001 3000PCS USD6.59 USD19770.00SANA'A ART. BS007 3000PCS USD6.83 USD20490.00TEL.245757 ART. WP101 2660PCS USD7.45 USD19817.00C/NO.1-552 ART. AF022 2380PCS USD8.19 USD19492.20TOTAL: USD79569.2019)TOTALVALUE: SAY US DOLLARS SEVENTY NINE THOUSAND FIVE HUNDRED AND SIXTY NINE AND CENTS TWENTY ONLY20) ISSUED BYSHANGHAI JIEYI INDUSTRIAL TRADING COMPANY21) SIGNATUREXXX5 COPIES装箱单：P A C K I N G L I S T1) SELLERSHANGHAI JIEYIINDUSTRIAL TRADINGCOMPANY906 PUBEI ROADSHANGHAI CHINA3)INVOICENO.: JY-HSNINV054)INVOICEDATE :9-May-015) FROM SHANGHAI6) TO HODEIDAH PORT7) TOTAL PACKAGES(IN WORDS)SAY FIVE HUNDRED AND FIFTY TWO CARTONS ONLY2) BUYERHASSAN AL KAMAR FOR GENERAL TRADING H.S.AL KAMARP.O. BOX 20242 TAIZ STREET SANA'ASANA'A---REPUBLIC OF YEMEN TEL.2457578) MARKS & NOS.C/NO. 1-5529)C/NOS 10)NOS.&KINDS OF PKGS.11)ITEM 12)QTY.(电脑s) 13)G.W.(kg) 14)N.W. (kg) 15)MEAS(m3)1-150 150 CTNS ART.SY001 3000 PCS 5850KGS 5400KGS 24.901M3151-300 150 CTNS ART.BS007 3000 PCS 600KGS 5550KGS 24.901M3301-433 133 CTNS ART.WP101 2660 PCS 5719KGS 5320KGS 24.886M3434-552 119 CTNS RT.AF022 2380 PCS 5474KGS 5117KGS 24.923M3TOTAL: 552 CTNS 11040PCS 23043KGS 21387KGS 99.611M316 ISSUED BYSHANGHAI JIEYI INDUSTIAL TRADING COMPANY17) SIGNATUREXXXORIGINAL 1. Exporter (full name and address)SHANGHAI JIEYI INDUSTRIAL TRADINGCOMPANY 906 PUBEI ROADSHANGHAI CHINACertificate No.CERTIFICATE OF ORIGINOFTHE PEOPLE'S REPUBLIC OF CHINA2. Consignee (full name, address, country)HASSAN AL KAMAR FOR GENERAL TRADINGP.O. BOX 20242 TAIZ STREETSANA'A---REPUBLIC OF YEMEN3. Means of transport and routeFROM SHANGHAI TO HODEIDAH PORT5. For certifying authority use only3. Destination portNEWYORK U.S.A6. Marks and NumbersJY-HSNINV05HODEIDAH C/NO. 1-5527. Description of goods: number and kind of of packages552 CTNS(SAY FIVE HUNDRED AND FIFTYTWOCARTONS ONLY)TELECONTROL RACING CAR8.H.S.Code79569.20009.Quantity or weight23043KGS10.Number and date of invoicesJY-HSNINV059-May-0111. Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct; that all the goods were produced in China and that they comply with the Rules of Origin of the People's Republic of China.SHANGHAI JIEYI INDUSTRIAL TRADINGCOMPANYSHANGHAI 日子：MAY 14, 2001Place and date. signature and stamp of certifying authority12. CertificationIt is hereby certified that the declaration by the exporter is correct.Shanghai周平SHANGHAI 日子：MAY 16, 2001Place and date. signature and stamp of certifying authorityChina Council for the Promotion of International trade is China Chamber of International Commerce.操作十四单据审核：新加坡发展银行上海分行信用证0016100293496项下的结汇单据存在如次问题：所有单据均未预示出该批货物系分批装运的第一批。

国贸答案操作一：建交参考上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中国上海浦北路906号ADD: 906 PUBEI ROAD，SHANGHAI电话：0086－21－64759723TEL：0086－21－64759723传真：0086－21－64759800FAX：0086－21－64759800Hassan Al Kamar For General TradingP.O. Box 20242 Taiz StreetSana'a - Republic of YemenDate: March 2nd 2003Dear Ms Lamia Khashoggi,How are you? It is almost a year since we concluded our last transaction. During this long period, we believe you have been going smoothly in a profitable way, while our company has been developing fast as well. Now we have set up more factories and the capacity of our manufacturers has been doubled, so we can do business more flexibly.Looking back on the past cooperation between us, we appreciate the sound friendship and joint efforts though some shipments were not to your satisfaction. You may be interested to know that we have established a comprehensive monitoring system to ensure the quality and improve our after-sales service programs all-round. We assure you if we receive your new inquiry we would give the best price for the high-quality goods in strict conformity with the delivery date.In particular, we'd like to recommend our latest product: TENDER BRAND BABY BLANKET, which enjoys a high reputation in other western Asian countries because of its fashionable designing, elaborated craftsmanship and excellent material. We have sent to you separately our updated catalogue with illustrations.We will be appreciated if you would inform us of your comments on these items as well as the market situation in your region. It is obviously to our mutual benefit if we can meet the demand of your country.Waiting for your favorable reply.Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYX X Xmanager操作二：报价参考上海杰依工贸有限公司货号：SY0011）实际成本＝采购成本－退税收入＝34.90-34.90×9%/(1+17%）＝32.2154元/条2）20英尺集装箱装箱量：25/(1.02×0.525×0.31）＝150.5979，取整，150箱报价数量：150×20＝3000 打3）国内费用：5+(500+1000+350+50+1000+500+2000+1000）/3000＝7.1333元/条4）出口运费＝(2700×8.25）/3000＝7.425元/条5）出口报价：FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(32.2154+7.1333)/(1-3%-15%)/8.25＝5.82美元/条CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）＝(32.2154+7.1333+7.425)/(1-3%-15%)/8.25＝6.91美元/条CIFC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）＝(32.2154+7.1333+7.425)/(1-3%-15%-110%×(0.6%+0.3%))/8.25＝7.00美元/条货号：BS0071）实际成本＝采购成本－退税收入＝36.70-36.70×9%/(1+17%）＝33.8769元/条2）20英尺集装箱装箱量：25/(1.02×0.525×0.31）＝150.5979，取整，150箱报价数量：150×20＝3000 打3）国内费用：5+(500+1000+350+50+1000+500+2000+1000）/3000＝7.1333元/条4）出口运费＝(2700×8.25）/3000＝7.425元/条5）出口报价：FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(33.8769+7.1333)/(1-3%-15%)/8.25CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）＝(33.8769+7.1333+7.425)/ /(1-3%-15%)/8.25＝7.16美元/条CIFC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）＝(33.8769+7.1333+7.425)/(1-3%-15%-110%×(0.6%+0.3%))/8.25＝57.25美元/条货号：WP1011）实际成本＝采购成本－退税收入＝40.20-40.20×9%/(1+17%）＝37.1077元/条2）20英尺集装箱装箱量：25/(1.05×0.54×0.33）＝133.6112，取整，133箱报价数量：133×20＝2660 打3）国内费用：5+(500+1000+350+50+1000+500+2000+1000）/2660＝7.4060元/条4）出口运费＝(2700×8.25）/2660＝8.3741元/条5）出口报价：FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(37.1077+7.4060)/(1-3%-15%)/8.25＝6.58美元/条CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）＝(37.1077+7.4060+8.3741)/ /(1-3%-15%)/8.25＝7.82美元/条CIFC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）＝(37.1077+7.4060+8.3741)/（1-3%-15%-110%×(0.6%+0.3%)）/8.25＝7.91美元/条货号：AF0221）实际成本＝采购成本－退税收入＝44.50-44.50×9%/(1+17%）＝41.0769元/条2）20英尺集装箱装箱量：25/(1.10×0.56×0.34）＝119.3659，取整，119箱报价数量：119×20＝2380 打3）国内费用：5+(500+1000+350+50+1000+500+2000+1000）/2380＝7.6891元/条4）出口运费＝(2700×8.25）/2380＝9.3592元/条5）出口报价：FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(41.0769+7.6891)/ /(1-3%-15%)/8.25＝7.21美元/条CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）＝(41.0769+7.6891+9.3592)/(1-3%-15%)/8.25＝8.59美元/条CIFC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）＝(41.0769+7.6891+9.3592)/（1-3%-15%-110%×(0.6%+0.3%)）/8.25操作三：发盘参考上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中国上海浦北路906号ADD: 906 PUBEI ROAD，SHANGHAI电话：0086－21－64759723TEL：0086－21－64759723传真：0086－21－64759800FAX：0086－21－64759800Hassan Al Kamar For General TradingP.O. Box 20242 Taiz StreetSana'a - Republic of YemenDate: March 12th, 2003Dear Ms Lamia Khashoggi,Thank you for your inquiry of March 7th, 2003 and we are very glad to hear from you again.We wish to advise that samples you requested has be sent to you earlier today. Kindly inform us upon receipt of the said samples. As to the relevant fee, in order to facilitate you to promote sales in the initial stage, we furnish them to you free of charge. We believe through our mutual efforts, there will be active demand in your market.We are now pleased to quote as follows:Art.No. Pc./ctn. Mea.(cm) G.W.(kg) N.W.(kg) Unit Price(USD)FOBC3 CFRC3 CIFC3SY001 20 102x52.5x31 39 36 5.82 6.91 7.00BS007 20 102x52.5x31 40 37 6.06 7.16 7.25WP101 20 105x54x33 43 40 6.58 7.82 7.91AF022 20 110x56x33 46 43 7.21 8.59 8.70Min. Qty: As to each Art. No., 1x 20' FCLPacking: To be packed in plastic bags with zip of 1 p.c. each, 20 p.c. to a carton.Shipment: Within 30 days of receipt of the relative L/C.Payment: By irrevocable L/C at sight opened through a bank acceptable to the Seller. Insurance: On CIF basis, effected by us covering 110% of the invoice value against All Risks & War Risk as per C.I.C. dated 01/01/1981.This quotation is only valid for 5 days.You are cordially invited to take advantage of this attractive offer. We are anticipating a large order from the United States, and that will cause a sharp rise in price.We look forward to receiving your order.Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYX X Xmanager操作四：还价参考杰依工贸有限公司1）利润核算：货号SY001总利润额：6.30x8.25x3000-32.2154x3000-5x3000-(500+1000+350+50+1000+500+2000+1000)-2700x8.25-6.30x8.25x3000(1.1x0.009+0.03)＝155925-96646.2-15000-6400-22275-6221.4075＝9382.39 (元)货号BS007 总利润额：6.53x8.25x3000-33.8769x3000-5x3000-6400-2700x8.25-6.53x8.25x3000x(1.1x0.009+0.03)＝161617.5-101630.7-15000-6400-22275-6448.5382＝9863.26(元)货号WP101 总利润额：7.12x8.25x2660-37.1077x2660-5x2660-6400-2700x8.25-7.12x8.25x2660x(1.1x0.009+0.03)＝156248.4-98706.482-13300-6400-22275-6234.3111＝9332.61(元)货号AF022 总利润额：7.83x8.25x2380-41.0769x2380-5x2380-6400-2700x8.25-7.83x8.25x2380x(1.1x0.009+0.03) ＝153742.05-97763.022-11900-6400-22275-6134.3076＝9269.72(元)2）成本核算：货号SY001实际成本：6.30x8.25-7.1333-7.425-6.30x8.25x(0.03+1.1x0.009+0.15)＝27.5466采购成本：27.5466/(1-0.09/1.17)＝29.84(元)／条货号BS007实际成本：6.53x8.25-7.1333-7.425-6.53x8.25x(0.03+1.1x0.009+0.15)＝29.0838采购成本：29.0838/(1-0.09/1.17)＝31.51(元)／条货号WP101实际成本：7.12x8.25-7.4060-8.3741-7.12x8.25x(0.03+1.1x0.009+0.15)＝31.8052采购成本：31.8052/(1-0.09/1.17)＝34.46(元)／条货号AF022实际成本：7.83x8.25-7.6891-9.3592-7.83x8.25x(0.03+1.1x0.009+0.15)＝35.2821采购成本：35.2821/(1-0.09/1.17)＝38.22(元)／条3）再次报价：货号SY001CIFC5：＝(32.2154+7.425+7.1333)/(1-0.009x1.1-0.08-0.05)＝54.3817＝USD6.59/pc.货号BS007CIFC5：＝(33.8769+7.425+7.1333)/(1-0.009x1.1-0.08-0.05)＝56.3135＝USD6.83/pc.货号WP101CIFC5：＝(37.1077+7.4060+8.3741)/(1-0.009x1.1-0.08-0.05)＝61.4903＝USD7.45/pc.货号AF022CIFC5：＝(41.0769+9.3592+7.6891)/(1-0.009X1.1-0.08-0.05)＝67.5796＝USD8.19/pc.操作五：还盘参考上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中国上海浦北路906号ADD: 906 PUBEI ROAD，SHANGHAI电话：0086－21－64759723TEL：0086－21－64759723传真：0086－21－64759800FAX：0086－21－64759800--------------------------------------------------------------------------------Hassan Al Kamar For General TradingP.O. Box 20242 Taiz StreetSana'a - Republic of YemenDate: March 22nd 2003Dear Ms Lamia Khashoggi,Thank you for your letter of March 17th 2003but we are sorry to learn of your opinion about our quotation.We understand that the competition at your area is tough and that cheap products of low quality have dumped the market. However, we trust you could easily differentiate our quality with the rest of similar products. Our blankets have undergone a series of special procedures so that they feel soft and tender with good heat preservation, due to which our costs are more expensive and our quality are far better than other products. So it is understandable that the prices we quoted are worth it.But in order to assist you to compete in the market, we are prepared to make some adjustments:Art. No. Quantity Unit PriceSY001 3000 pieces USD 6.59 CIFC5 HODEIDAHBS007 3000 pieces USD 6.83 CIFC5 HODEIDAHWP101 2660 pieces USD 7.45 CIFC5 HODEIDAHAF022 2380 pieces USD 8.19 CIFC5 HODEIDAHAs to the terms of payment, we regret to say we cannot accept D/P terms although we have every confidence in your integrity and ability. Since we have been selling the goods on L/C basis, it might bring about certain effect on our relations with other clients if lending you this privilege exclusively. We are quite aware of your situation, so as a special sign of cooperation, we agree to accept L/C at 30 days from B/L date during this sales-pushing stage. In addition, we would like to draw your attention to the fact that the usual commission we allow is 3%, but in your case, it has been specially raised to 5% to facilitate your efforts in sales.Please note that we have given you our most favorable conditions and we trust that the above will be acceptable to you. We highly appreciate your early order.Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYXXXManager操作六：成交参考杰依工贸有限公司合同核算：1. 成交价格:Art.No. SY001: USD6.59＝54.3675 (元)Art.No. BS007: USD6.83＝56.3475 (元)Art.No. WP101: USD7.45＝61.4625 (元)Art.No. AF022：USD8.19＝67.5675 (元)2. 成交金额: 6.59*3000+6.83*3000+7.45*2660+8.19*2380＝USD79569.2=656445.9(元）3. 购货成本: 34.90*3000+36.70*3000+40.20*2660+44.50*2380＝427642 (元）4. 退税收入: 427642/1.17*0.09=32895.538(元）5. 国内费用:5*(3000+3000+2660+2380)+4*(500+1000+1000+500+2000+1000+350+50)＝80800（元）6. 出口运费: 2700*8.25*4= 89100 (元)7. 保险费用: 656445.9×1.1×0.9%=6498.8144(元）8. 佣金费用: 656445.9*0.05=32822.295(元)9. 成交利润＝成交金额- 实际成本- 国内费用- 出口运费-保险费用-佣金＝656445.9-427642+32895.538-80800-89100-6498.8144-32822.295＝52478.33(元）10. 成交利润率＝52478.33/656445.9= 8.00%操作七：合同参考<1> <2>上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中国上海浦北路906号ADD: 906 PUBEI ROAD，SHANGHAI电话：0086－21－64759723TEL：0086－21－64759723传真：0086－21－64759800FAX：0086－21－64759800--------------------------------------------------------------------------------Hassan Al Kamar For General TradingP.O. Box 20242 Taiz StreetSana'a - Republic of YemenDate: April 1st 2003Dear Ms Lamia Khashoggi,We are very pleased to receive your order dated March 27th 2003. We accept the order the are enclosing you our Sales Confirmation No. JY-HSNSC05 in duplicate of which please countersign and return one copy to us for our file.We trust you will open the relative L/C at an early date and we shall arrange delivery as soon as we get your L/C. Please see to it that the L/C must conform to the terms and conditions we have agreed upon thus to avoid following amendments.Thank for your cooperation.Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYX X Xmanager操作七：合同参考<1> <2>SALES CONFIRMATIONS/C No.: JY-HSNSC05Date: April 1st 2003The Seller:SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYThe Buyer:HASSAN ALKAMAR FOR GENERAL TRADINGAddress:906 PUBEI ROAD Address: P.O.BOX 20242 TAIZ STREET SHANGHAI, CHINASANA'A - REPUBLIC OF YEMENPACKING: TO BE PACKED IN PLASTIC BAGS WITH ZIP OF ONE PC EACH, 20 PCS TO ACARTON,TOTAL 552 CARTONS ONLY.SHIPMENT: TO BE EFFECTED BY THE SELLER FROM SHANGHAI TO HODEIDAH NOT LATERTHAN MAY 31TH 2003 ON CONDITION THAT UPON RECEIPT OF THE RELEVANT L/C WITH PARTIAL SHIPMENT AND TRANSHIPMENT NOT ALLOWED.PAYMENT: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THESELLER AN IRREVOCABLE LETTER OF CREDIT AT 30 DAYS FROM B/L DATE TO REACH THE SELLER BEFORE APRIL 25TH 2003 AND VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.INSURANCE: T HE SELLER SHALL COVER THE INSURANCE FOR 110% OF TOTAL INVOICEVALUE AGAINST ALL RISKS AND WAR RISK AS PER AND SUBJECT TO THE RELEVANT OCEAN MARINE CARGO CLAUSES OF PEOPLE'S INSURANCE COMPANY OF CHINA DATED 1/1/1981.Confirmed by: THE SELLERTHE BUYER SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY XXXREMARKS:1. The buyer shall have the covering letter of credit which should 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 30 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 15 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 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.)操作八：审证参考上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中国上海浦北路906号ADD: 906 PUBEI ROAD，SHANGHAI电话：0086－21－64759723TEL：0086－21－64759723传真：0086－21－64759800FAX：0086－21－64759800审证意见信用证存在的问题需要修改的理由信用证金额有误无法全额出运货物国外到期易产生逾期交单付款期限不妥超出合同规定期限合同号码错误与实际合同号码不符投保加成错误增加保费支出投保依据的条款制订的日期有误与实际不符检验条款不妥限制过严包装条款有误增加包装支出没有受UCP500约束的文句信用证开立无依据操作九：改证参考上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中国上海浦北路906号ADD: 906 PUBEI ROAD，SHANGHAI电话：0086－21－64759723TEL：0086－21－64759723传真：0086－21－64759800FAX：0086－21－64759800Hassan Al Kamar For General TradingP.O. Box 20242 Taiz StreetSana'a - Republic of YemenDate: April 25, 2003Dear Ms Lamia Khashoggi,Thank you for your L/C No. HSN-JYLC05.However, when we checked the L/C with the relevant contract, we found the following discrepancies: 1 The amount of the L/C is U.S. DOLLARS SEVENTY NINE THOUSAND FIVE HUNDRED "SIXTYNINE" AND CENTS TWENTY instead of "SIX NINE".2 The negotiation place shall be in China.3 The draft should be at 30 days from B/L date not 30 days after sight.4 The S/C number shall be JY-HSNSC05 instead of HSN-JYSC05.5 The insured value should be full invoice value "plus 10%" not "plus 110%" and it should subject to and as per "C.I.C. dated 1/1/1981" not "I.C.C. dated 1/1/1980".6 The inspection clause should read as "Inspection should be effected before shipment by the beneficiary. Relevant documents or certificates are required to be issued by Shanghai Export Commodity Inspection Bureau or specific inspector accepted by the Beneficiary. Meanwhile, the Applicant reserves the right of re-inspection at the destination port."7 The goods are not required to be packed in colored polybags, which is not in conformity with our contract and will raise our cost.8 The L/C is subject to UCP500.Please ask your banker to amend the L/C accordingly, and please see to it that the L/C amendment should reach us before 30 APRIL 2003, so that you can receive the goods without delay.Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYX X Xmanager操作十：订舱参考<1> <2> <3>公司编号:BH05JY出口货物订舱委托书日期:9-May-0121)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TENDER BRAND BABY BLANKET CIFC5 HODEIDAHH.S.ALSY001150CTNS5850KGS5400KGS3000PCS USD6.59USD19770.00 KAMARSANA'A BS007150CTNS6000KGS5550KGS3000PCS USD6.83USD20490.00 TEL.245757WP101133CTNS5719KGS5320KGS2660PCS USD7.45USD19817.00 C/NO.1-552AF022119CTNS5474KGS5117KGS2380PCS USD8.19USD19492.2029)总件数30)总毛重31)总净重32)总尺码33)总金额552CTNS23043KGS21387KGS99.611M3USD79569.20 34)备注操作十：订舱参考<1> <2> <3>C O M M E R C I A L I N V O I1) SELLER 3) INVOICE NO. 4) INVOICE DATESHANGHAI JIEYI INDUSTRIAL TRADINGJY-HSNINV05 9-May-01COMPANY906 PUBEI ROAD 5) L/C NO. 6) DATESHANGHAI CHINA HSN-JYLC05 14-Apr-01Tel:64759723 Fax:0086 21 64759800 ISSUED BYCREDIT AGRICOLE INDOSUEZ SANNA2) BUYER 8) CONTRACT NO. 9) DATEHASSAN AL KAMAR FOR GENERALJY-HSNSC05 1-Apr-01TRADINGP.O. BOX 20242 TAIZ STREET 10) FROM 11) TOSANA'A---REPUBLIC OF YEMEN SHANGHAI HODEIDAH PORT12) SHIPPED BY 13) PRICE TERMCIFC5 HODEIDAH PORT14) MARKS 15) DESCRIPTION OF GOODS 16) QTY. 17) UNIT PRICE 18) AMOUNTTENDER BRAND BABYCIFC5 HODEIDAH PORT BLANKETAS PER APPLICANTS ORDER DATED JULY 12TH 2003 AND S/CNO.JY-HSNSC05H.S.ALART. SY001 3000 PIECES USD6.59 USD19770.00 KAMARSANA'A ART. BS007 3000 PIECES USD6.83 USD20490.00TEL.245757 ART. WP101 2660 PIECES USD7.45 USD19817.00C/NO.1-552 ART. AF022 2380 PIECES USD8.19 USD19492.20TOTAL: USD79569.2019)Total Amount in Words:SAY US DOLLARS SEVENTY NINE THOUSAND FIVE HUNDRED AND SIXTYNINE AND CENTS TWENTY ONLY20) Total Number of Packages:552 cartons21)PACKINGWe hereby certify that goods are packed in plastic bags of 1 piece each and 20 pcs to acarton22)Total Gross Weight:23043KGSL/C NO. HSN-JYLC0523) ISSUED BYSHANGHAI JIEYI INDUSTRIAL TRADING COMPANY24) SIGNATURE5 COPIES操作十：订舱参考<1> <2> <3>P A C K I N G L I S T1) SELLER 3) INVOICE NO. 4) INVOICE DATE SHANGHAI JIEYI INDUSTRIAL TRADINGCOMPANYJY-HSNINV05 9-May-01906 PUBEI ROAD 5) FROM 6) TOSHANGHAI CHINA SHANGHAI HODEIDAH PORT TEL:64759723 FAX:0086 21 64759800 7) TOTAL PACKAGES(IN WORDS)SAY FIVE HUNDRED AND FIFTY TWO CARTONSONLY2) BUYER 8) MARKS & NOS.HASSAN AL KAMAR FOR GENERALTRADINGH.S.AL KAMARP.O. BOX 20242 TAIZ STREET SANA'ASANA'A---REPUBLIC OF YEMEN TEL.245757C/NO. 1-5529) C/NOS. 10) NOS. & KINDS OFPKGS. 11) ITEM12)QTY. 13) G.W.(kg) 14) N.W.(kg) 15) MEAS(m3)TENDER BRAND BABYBLANKET1-150 150 CTNS ART.SY001 3000 PCS 5850KGS 5400KGS 24.901M3 151-300 150 CTNS ART.BS007 3000 PCS 6000KGS 5550KGS 24.901M3 301-433 133 CTNS ART.WP101 2660 PCS 5719KGS 5320KGS 24.886M3 434-552 119 CTNS ART.AF022 2380 PCS 5474KGS 5117KGS 24.923M3TOTAL: 552 CTNS 11040PCS 23043KGS 21387KGS 99.611M3L/C NO. HSN-JYLC0516) ISSUED BYSHANGHAI JIEYI INDUSTIAL TRADING COMPANY17) SIGNATUREXXX3 COPIES操作十一：报关参考<1> <2> <3>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:操作十一：报关参考<1> <2> <3>C O M M E R C I A L I N V O I1) SELLER 3) INVOICE NO. 4) INVOICE DATESHANGHAI JIEYI INDUSTRIAL TRADINGJY-HSNINV05 9-May-01 COMPANY906 PUBEI ROAD 5) L/C NO. 6) DATESHANGHAI CHINA HSN-JYLC05 14-Apr-01Tel:64759723 Fax:0086 21 64759800 ISSUED BYCREDIT AGRICOLE INDOSUEZ SANNA2) BUYER 8) CONTRACT NO. 9) DATEHASSAN AL KAMAR FOR GENERALJY-HSNSC05 1-Apr-01TRADINGP.O. BOX 20242 TAIZ STREET 10) FROM 11) TOSANA'A---REPUBLIC OF YEMEN SHANGHAI HODEIDAH PORT12) SHIPPED BY 13) PRICE TERMCIFC5 HODEIDAH PORT14) MARKS 15) DESCRIPTION OF GOODS 16) QTY. 17) UNIT PRICE 18) AMOUNTTENDER BRAND BABYCIFC5 HODEIDAH PORT BLANKETAS PER APPLICANTS ORDER DATED JULY 12TH 2003 AND S/CNO.JY-HSNSC05H.S.ALART. SY001 3000 PIECES USD6.59 USD19770.00 KAMARSANA'A ART. BS007 3000 PIECES USD6.83 USD20490.00TEL.245757 ART. WP101 2660 PIECES USD7.45 USD19817.00C/NO.1-552 ART. AF022 2380 PIECES USD8.19 USD19492.20TOTAL: USD79569.2019)Total Amount in Words:SAY US DOLLARS SEVENTY NINE THOUSAND FIVE HUNDRED AND SIXTYNINE AND CENTS TWENTY ONLY20) Total Number of Packages:552 cartons21)PACKINGWe hereby certify that goods are packed in plastic bags of 1 piece each and 20 pcs to acarton22)Total Gross Weight:23043KGSL/C NO. HSN-JYLC0523) ISSUED BYSHANGHAI JIEYI INDUSTRIAL TRADING COMPANY24) SIGNATUREXXX5 COPIES操作十一：报关参考<1> <2> <3>P A C K I N G L I S T1) SELLER 3) INVOICE NO. 4) INVOICE DATE SHANGHAI JIEYI INDUSTRIAL TRADINGCOMPANYJY-HSNINV05 9-May-01906 PUBEI ROAD 5) FROM 6) TOSHANGHAI CHINA SHANGHAI HODEIDAH PORTTEL:64759723 FAX:0086 21 64759800 7) TOTAL PACKAGES(IN WORDS)SAY FIVE HUNDRED AND FIFTY TWO CARTONSONLY2) BUYER 8) MARKS & NOS.HASSAN AL KAMAR FOR GENERALTRADINGH.S.AL KAMARP.O. BOX 20242 TAIZ STREET SANA'ASANA'A---REPUBLIC OF YEMEN TEL.245757C/NO. 1-5529) C/NOS. 10) NOS. & KINDS OFPKGS. 11) ITEM12)QTY. 13) G.W.(kg) 14) N.W.(kg) 15) MEAS(m3)TENDER BRAND BABYBLANKET1-150 150 CTNS ART.SY001 3000 PCS 5850KGS 5400KGS 24.901M3 151-300 150 CTNS ART.BS007 3000 PCS 6000KGS 5550KGS 24.901M3301-433 133 CTNS ART.WP101 2660 PCS 5719KGS 5320KGS 24.886M3 434-552 119 CTNS ART.AF022 2380 PCS 5474KGS 5117KGS 24.923M3TOTAL: 552 CTNS 11040PCS 23043KGS 21387KGS 99.611M3 L/C NO. HSN-JYLC0516) ISSUED BYSHANGHAI JIEYI INDUSTIAL TRADING COMPANY17) SIGNATUREXXX3 COPIES操作十二：投保参考、装船参考海运出口货物投保单1)保险人：2)被保险人：中国人民保险公司上海分公司上海杰依工贸有限公司8)运输工具: (船名) (航次)TULIP V.0089)装运港: SHANGHAI10)目的港: HODEIDAH11)投保险别: 12)货物起运日期20-May-01ALL RISKS AND WAR RISKS AS PEROCEAN MARINE CARGO CLAUSESOF P.I.C.C. DATED 1/1/1981.13)投保日期: 14)投保人签字：15-May-01上海杰依工贸有限公司XXXX操作十二：投保参考、装船参考上海杰依工贸有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中国上海浦北路906号ADD: 906 PUBEI ROAD，SHANGHAI电话：0086－21－64759723TEL：0086－21－64759723传真：0086－21－64759800FAX：0086－21－64759800Hassan Al Kamar For General TradingP.O. Box 20242 Taiz StreetSana'a - Republic of YemenDate: May 15th 2003Dear Ms Lamia Khashoggi,We are please to inform you that the following goods under our Sales Confirmation No.JY-HSNSC05 agaist L/C No. HSN-JYLC05 have how been shipped by s.s.Tulip V.008 sailing tomorrow from Shanghai to Hodeidah which is estimated to reach your end at May 20th 2003ABY BLANKETART.NO. SY0013000PCS@6.59in 150 CTNSART.NO. BS007 3000PCS@6.83 in 150 CTNSART.NO. WP1012660PCS @7.45 in 133 CTNSART.NO. AF022 2380PCS @8.19 in 119 CTNSTOTAL VALUE: USD 79569.20B/L NO. JY-HSNBL05We assume that you may find no trouble in taking delivery of the goods when they arrive and we hope this shipment will turn out to your entire satisfaction.With best regards!Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYXXXmanager。

第1章习题答案案例分析答案：我方选用FOB术语不妥当，应选择FCA术语成交。

本案采用集装箱运输，若采用FCA术语成交，比采用FOB术语有以下好处：（1）可以提前转移风险（2）可以提早取得运输单据（3）可以提早交单结汇，提高资金的周转率（4）可以减少卖方的风险责任1.1判断以下说法正确与否：1.×2.×3.√4.×5．√1.2单项选择题：1． D 2． A 3． C 4． C 5． B第2章习题答案案例分析答案：略2.1选择题1．ABC 2.ABCD 3.ABC 4.B 5.ABC2.2 判断以下说法正确与否：1.√2√.3.√4.×5．√本章实践发生这种情况的主要原因是永昌贸易有限公司还没有在主管海关办理报关单位注册登记手续，不是进出口货物收发货人，没有向海关办理报关业务的权利。

第3章习题答案案例分析：中国是《濒危野生动植物种国际贸易公约》(CITES)的缔约国，绝对禁止象牙贸易，象牙手镯这样的象牙制品都不行。

2.1选择题：1．B 2.A3.ABC4.C5.ABCD2.2 判断以下说法正确与否：1.√2.×3.√4.√5．×本章实践（1）ABCD （2）AB （3）AC第4章习题答案本章案例答案：企业滞报，应向海关缴纳4天的滞报金。

2.1选择题：1．C 2.C3.AC4.A5.ABCD2.2 判断以下说法正确与否：1.√2.√3.×4.×5．√本章实践答案1. C 2.A C 3.C第5章习题答案案例分析答案：实转/领册1.1判断以下说法正确与否：1.√2.√3.√4.5．×6.√1.2单项选择题1． D 2．A 3．C 4．B 5．D 6. A本章实践1.B2.A3.B4.ABC第6章习题答案案例分析答案：1.因修建、布置展台等进口的一次性廉价物品。

2.在展览品进口前，向海关提出暂时进境申请，向海关提供担保。

第一章导论技能实训：训练一：欢迎你加入上海杰依工贸公司，一家拥有自己生产厂商的纺织品经营公司欢迎来到出口三部，一个以开拓进取为部门精神的温暖集体作为新加入的业务员，你首先要熟悉公司的客户网络。

在整理资料的过程中你发现了如下一张名片：HASSAN AL KAMAR FOR GENERAL TRADINGPURCHASING MANAGERLAMIA KHASHOGGIADD: P.O. BOX 20242 TAIZ STREETSANA'A REPUBLIC OF YEMENTEL: 245757 245786 FAX: 0098 26 245899询问后得知该公司是也门一家颇有信誉的中间商，专营各类纺织品，具有广阔的销售渠道。

本公司曾与其做过几笔交易，但由于去年一批货物出了质量问题，发生了点摩擦，至今未再有联系。

为了开拓市场，公司决定去信重新建立经常联系，介绍本公司的发展情况，了解当地的市场信息，向其推荐天乐牌晴棉毯(TENDER BRAND BABY BLANKET)，并随寄最新商品目录。

请制定出你的出口计划，并叙述出口业务流程（以CIF为成交条件并以信用证为支付方式）。

第二章国际贸易术语及其惯例技能实训：训练二：收到HASSAN AL KAMAR FOR GENERAL TRADING的询盘函，内容如下：Dear Sirs,……..After right looking through the said catalogue, we're greatly impressed by the elegant patterns, various designs and rich colors. Y ou may be interested to know that our clients have shown specific interests on Art. SY001, BS007, WP101 & AF022. Please quote us your best price for the above-mentioned on FOBC3 SHANGHAI, CFRC3 HODEIDAH & CIFC3 HODEIDAH as well as the terms of packing, shipment, insurance and payment. …….请说明以上价格的含义，并详细解释各个术语买卖双方的责任。