操作五：还盘参考

国贸实务操作·利达贸易公司参考答案利达贸易有限公司LIDA TRADING COMPANY LIMITEDMarch 2nd 2001DRAGON TOY CO.,LTD1180 CHURCH ROAD NEWYORK,PA 19446 U.S.A.Dear Sirs,Our company was founded in 1952 and have grown to be one of the leading Imp. & Exp. Companies in China , dealing in toys and handicrafts. As the commodities we supply are of good quality and fair price, we have won a very good reputation from our clients all over the world. After a careful study of your market, we find that our commodities are suitable for children aged from six to fourteen, as they will make the children be more interested in sience and technology . And that is why we are filled with confidence that there is a promising market in your country. We take the liberty of writing to you with a view to establishing business relations with you and are sending you by separate post our illustrated catalogs for your reference.We 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.With best regards.Yours faithfully,LIDA TRADING CO.,LTDMANAGERXXX操作二：报价参考出口报价核算：电动玩具遥控赛车货号：18812实际采购成本＝供货价格－退税收入＝150 - 150×9.00% / ( 1 + 17.00% ) ＝138.4615（元）国内费用：[ 400 + 550 + 50 + 600 + 1400 ++ (15 + 5)×200(箱)] / 2400辆(20'FCL货量)＝2.9167（元）出口运费：2200×8.25 / 2400＝7.5625（元）FOBC3＝(138.4615＋2.9167) / ( 1 - 3.00% - 10.00% ) / 8.25=141.3782 / 87% / 8.25＝19.70（美元）CFRC3＝(138.4615＋2.9167＋7.5625)/( 1-3.00%-10.00% )/8.25=148.9407 / 87% / 8.25＝20.75（美元）CIFC3=(138.4615+2.9167+7.5625)/( 1-110%×0.90%-3.00%- 10.00% ) / 8.25＝148.9407/(0.8601×8.25)＝20.99（美元）货号: 18814实际采购成本＝供货价格－退税收入= 160 - 160×9.00%/( 1 + 17.00% ) ＝147.6923(元）国内费用：[ 400 + 550 + 50 + 600 + 1400 ++ (15 + 5)×100(箱)] / 2000辆(20'FCL货量)＝2.5（元）出口运费：2200×8.25 / 2000＝9.075（元）FOBC3＝(147.6923＋2.5) / ( 1 - 3.00% - 10.00% ) / 8.25 ＝20.93（美元）CFRC3＝(147.6923＋2.5＋9.075)/( 1-3.00%-10.00% ) / 8.25 ＝22.19（美元）CIFC3＝(147.6923+2.5+9.075)/( 1-110%×0.90% - 3.00%- 10.00% ) / 8.25＝22.45（美元）货号：18817实际采购成本＝供货价格－退税收入＝170 - 170×9.00% / ( 1 + 17.00% ) ＝156.9231（元）国内费用及出口运费同18814分别为：2.5 和9.075（元）FOBC3＝(156.9231＋2.5) / ( 1 - 3.00% - 10.00% ) / 8.25 ＝22.21（美元）CFRC3＝(156.9231＋2.5＋9.075)/( 1-3.00%-10.00% ) / 8.25 ＝23.48（美元）CIFC3＝(156.9231＋2.5＋9.075) / ( 1 - 110%×0.90% - 3.00%- 10.00% ) / 8.25＝23.75(美元）货号: 18819实际采购成本＝供货价格－退税收入= 180 - 180×9.00%×( 1 + 17.00% )＝166.1539（元）国内费用及出口运费同18812分别为：2.9167 和7.5625（元）FOBC3＝(166.1539＋2.9167) / ( 1 - 3.00% - 10.00% ) / 8.25 ＝23.56（美元）CFRC3＝(166.1539＋2.9167＋7.5625)/( 1-3.00%-10.00% )/ 8.25 ＝24.61（美元）CIFC3＝( 166.1539 + 2.9167 + 7.5625 ) / ( 1 - 110%×0.90%- 3.00% - 10.00% ) / 8.25＝24.89（美元）操作三：发盘参考利达贸易有限公司LIDA TRADING COMPANY LIMITEDMarch 12nd 2001DRAGON TOY CO.,LTD1180 CHURCH ROAD NEWYORK,PA 19446 U.S.A.Dear Sirs,Thank you for your enquiry of March 7th,2001 . We are very glad to learn that you are interested in our products. Recently we have received a large number of orders from our clients and it seems that the demand is still increasing. We hope the same thing will happen in your market and are very glad to quote as follows:Packing: ART. NO.18812 & 18819 to packed in cartons of 12 pieces eachART. NO.18814 & 18817 to packed in cartons of 20 pieces eachone 20' FCL for each Art. No.Shipment: Shipment is to be effected within 30 days of the receipt f the relevant L/C, but not later than May 31, 2001.Insurance: To be covered by the seller for 110% of total invoice value against all risks and war risks.Payment: By irrevocable sight letter of credit for full amount of the invoice value.This quotatin is valid for 3 days and we are looking forward to receiving you order.Best regards!Yours faithfully,LIDA TRADING CO.,LTDXXXMANAGER操作四：还价参考还价核算:1) 分算法：货号18812 客户还价US$ 19.40 CIFC3还价利润额: 19.40×( 1 - 110%×0.90% - 3% )×8.25×2400- (138.4615 + 2.9167 + 7.5625)×2400＝11335.92（元）货号18814 客户还价US$ 20.50 CIFC3还价利润额: 20.50×( 1 - 110% ×0.90% - 3% )×8.25×2000－(147.6923 +2.5 + 9.075)×2000＝6219.22（元）货号18817 客户还价US$ 21.80 CIFC3还价利润额: 21.80×( 1 - 110% ×0.90% - 3% )×8.25×2000－(156.9231 +2.5 +9.075)×2000＝8351.76（元）货号18819 客户还价US$ 22.60 CIFC3还价利润额: 22.60×( 1 - 110%×0.90% - 3% )×8.25×2400- (166.1538 +2.9167 +7.5625)×2400＝5706.09（元）公司利润额＝11335.92+6219.22+8351.76+5706.09＝31612.99（元）若同意外方公司的还价，我公司的估量利润额为人民币31612.99元总算法：货款收入：(19.40+22.60)/2400/8.25+(20.50+21.80)/2000/8.25=831600+697950=1529550(元)实际成本：[（150+180）/2400+（160+170）/2000]/（1-9%/1+17%） =1340307.6（元）国内费用：20/600+3000/4=24000（元）运费：2200/8.25/4=72600（元）保险费：1529550/110%/0.9%=15142.545(元)佣金：1529550/3%=45886.5(元)总利润：1529550-1340307.6-24000-72600-15142.545-45886.5=31613.36（元）2) 经客户还价后实际采购成本应为：销售收入－保险费－佣金－公司利润（5％）－运费－国内费用18812：19.40×( 1 - 110%×0.90% - 3% - 5% )×8.25 - 7.5625- 2.9167=19.40×0.9101×8.25 - 7.5625- 2.9167＝135.1823（元）那么，我司应把握的供货价格（即含税购货成本）最高为：135.1823 / [ 1 - 9.00% / ( 1 + 17.00% ) ] ＝135.1823/0.9231= 146.44（元）18814: 20.50×( 1 - 110%×0.90% - 3% - 5% )×8.25 - 9.075- 2.5 ＝142.3457（元）那么，我司应把握的供货价格（即含税购货成本）最高为：142.3457 / [ 1 - 9.00% / ( 1 + 17.00% ) ] ＝154.21（元）18817: 21.80×( 1 - 110%×0.90% - 3% - 5% )×8.25 - 9.075- 2.5 ＝152.1065（元）那么，我司应把握的供货价格（即含税购货成本）最高为：152.1065 / [ 1 - 9.00% / ( 1 + 17.00% ) ] ＝164.78（元）18819: 22.60×( 1 - 110%×0.90% - 3% - 5% )×8.25 - 7.5625- 2.9167 ＝159.2089（元）那么，我司应把握的供货价格（即含税购货成本）最高为：159.2089 / [ 1 - 9.00% / ( 1 + 17.00% ) ] ＝172.47（元）3) 再次报价：18812:实际成本: 145×[ 1 - 9.00% / ( 1 + 17.00% ) ]=133.8462（元）出口运费及国内费用不变，分别为：7.5625和2.9167;CIFC3＝( 133.8462 + 2.9167 + 7.5625 )/( 1 - 110%×0.90%- 3% - 8% ) / 8.25＝19.88（美元）18814:实际成本: 150×[ 1 - 9.00% / ( 1 + 17.00% ) ]=138.4615（元）CIFC3＝(138.4615 + 2.5 + 9.075 )/( 1 - 110%×0.90%- 3% - 8% ) / 8.25＝148.9407 / 0.8801 / 8.25=20.66（美元）18817:实际成本: 160×[ 1 - 9.00% / ( 1 + 17.00% ) ]=147.6923（元）CIFC3＝(147.6923 + 2.5 + 9.075 )/( 1 - 110%×0.90%- 3% - 8% ) / 8.25= 21.94（美元）18819:实际成本: 170×[ 1 - 9.00% / ( 1 + 17.00% ) ]=156.9231（元）出口运费及国内费用不变，分别为：7.5625和2.9167;CIFC3＝(156.9231 + 2.9167 + 7.5625 )/( 1 - 110%×0.90%- 3% - 8% ) / 8.25= 23.06（美元）操作五：还盘参考利达贸易有限公司LIDA TRADING COMPANY LIMITEDMarch 22nd 2001DRAGON TOY CO.,LTD1180 CHURCH ROAD NEWYORK,PA 19446 U.S.A.Dear Sirs,Thank you for your letter of March 17th 2001. We have discussed the matter with our manufactureis and brought them to see eye to eye with the idea of lowering our price, but still your counter-offer seems too high to be accepted . Since this is the first business between us , we try our best to quote as follows:This quotation is valid for only 8 days. Please take advantage of this chance and send your acceptance to us as soon as possible.Best regards!Yours faithfully,LIDA TRADING CO.,LTDXXXMANAGER操作六：成交参考合同核算:货号18812 18814 18817 18819 电动遥控玩具赛车数量每个货号1个20'集装箱ART NO. 18812 & 18819 各2400辆，共计4800辆ART NO. 18814 & 18817 各2000辆，共计4000辆成交单价(US$)ART.NO.18812 USD 19.88 /PIECE CIFC3 NEW YORKART.NO.18814 USD 20.66 /PIECE CIFC3 NEW YORKART.NO.18817 USD 21.94 /PIECE CIFC3 NEW YORKART.NO.18819 USD 23.06 /PIECE CIFC3 NEW YORK国内供货价格：145.00 元、150.00元、160.00元、170.00 元合同金额USD188,256.00总成交金额188256X8.25=1553112元实际总成本[(145+170)×2400+(150+160)×2000]X1.08/1.17 =1270153.8（元）国内费用(400+600+600+1400)×4+(100+200)×2×20=24000.00出口运费2200 × 4 × 8.25 = 72600.00（元）保费188256×8.25×110%×0.90% = 15375.81（元）佣金187256×8.25×3% = 46593.36（元）成交利润额188256×8.25 - 1376000 + 105846.15 - 24000- 72600.00 - 15375.81 - 46593.36= 124388.98（元）成交利润率124388.98/188256/8.25 = 8.01%操作七：合同参考<1>利达贸易有限公司LIDA TRADING COMPANY LIMITEDApril 1th 2001DRAGON TOY CO.,LTD1180 CHURCH ROAD NEWYORK,PA 19446 U.S.A.Dear Sirs,Thank you for your order of March 27th 2001. We are pleased to do business with you and are sending you our signed Sales Confirmation No.LD-DRGSC01 in duplicate . Please return one copy with your counter-signature for our file.You can be assured that we will try our best to execute the order, and that the good quality of our commodities will meet your request. As the shipment date is approaching, please open the relevant L/C as soon as possible so that we can effect shipment on time.With best regards.Yours faithfully,LIDA TRADING CO.,LTDXXXMANAGER操作七：合同参考<2>SALES CONFIRMATIONS/C No.: LD-DRGSC01 Date: April 1st 2001The Seller: LIDA TRADING CO. LTD. The Buyer: DRAGON TOY CO. LTD. Address: NO. 1267 EAST NANJING ROAD Address: 1180 CHURCHROADNEWYORKSHANGHAI, CHINA PA 19446 U.S.A.Item No. Commodity &Specifications UnitQuantityUnit Price (US$) AMOUNT (US$)CIFC3 NEWYORK1 ART. 18812 PIECE 2400 19.88 47712.00 2 ART. 18814 PIECE 2000 20.66 41320.003 ART. 18817 PIECE 2000 21.94 43880.00 4 ART. 18819 PIECE 2400 23.06 55344.50 TOTAL 188256.00TOTAL CONTRACT V ALUE: SAY US DOLLARS ONE HUNDRED EIGHTY-EIGHT THOUSAND TWO HUNDRED AND FIFTY-SIX ONLYPACKING:ART. NO.18812 & 18819 TO PACKED IN CARTONS OF 12 PIECES EACH ART. NO.18814 & 18817 TO PACKED IN CARTONS OF 20 PIECES EACH ALL PRODUCTS IN FOUR 20' CONTAINERS.TERMS OF SHIPMENT: SHIPMENT IN MAY 2001 AFTER RECEIVING THE RELEV ANT LETTER OF CREDIT,WITH PARTIAL SHIPPMENT TRANSHIPMENT ALLOWED. PORT OFLOADING& DESTINATION: FROM SHANGHAI, CHINA TO NEW YORK PAYMENT: THE BUYER SHALL OPEN AN IRREVOCABLE L/C IN FAVOR OF THESELLER BEFORE APR. 15TH, 2001. THE SAID L/C SHALL BE A V AILABLE BY DRAFT AT SIGHT FOR FULL INVOICE V ALUE AND REMAIN V ALID FOR NEGOTIATION IN CHINA FOR 15 DAYS AFTER SHIPMENT.INSURANCE: TO BE COVERED BY THE SELLER FOR 110% OF TOTAL INVOICEV ALUE AGAINST ALL RISKS AND W AR RISK AS PER THE OCEAN MARINE CARGO CLAUSES OF THE PEOPLE'S INSURANCECOMPANY OF CHINA, DA TED JAN. 1ST, 1981.Confirmed by:THE SELLER THE BUYERLIDA TRADING CO., LTD.GRACE GURemarks: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.7. Special conditions: ( These shall prevail over all printed terms in case of any conflict.)操作八：审证参考利达贸易有限公司LIDA TRADING COMPANY LIMITED审证意见：信用证存在的咨询题需要修改的理由1．国外到期易产生逾期交单2．两个品种数量有误少于合同规定数量3．投保加成错误增加保费支出4．受益人公司名称有误易显现单、证不符5．一个品种货号有误与实际出运货号不符6．付款期限不妥超出合同规定期限7. 信用证到期日提早易产生逾期交单操作九：改证参考利达贸易有限公司LIDA TRADING COMPANY LIMITEDApril 25th 2001DRAGON TOY CO.,LTD1180 CHURCH ROAD NEWYORK,PA 19446 U.S.A.Dear Sirs,We are very glad to receive your L/C No.DRG-LDLC01, but we are quite sorry to find that it contains some discrepancies with the S/C. Please instruct your bank to amend the L/C as quickly as possible.The L/C is to be amended as follows:-The place of expiry: In China, in stead of 'In U.S.A.'-The date of the expiry shuld beJune 15th 2001, instead of 'June 10th 2001'-The draft(s) should be sight draft(s) instead 'at 30 days sight'-The Article number of the goods is '18819'in stead of '18818'.-The insurance value should be total invoice value plus 10% instead 'plus 110%'-The quantity of ART NO.18812 & 18819 should be '2400 pieces' insead of '2000pieces'-The beneficiary should be LIDA TRADING CO.LTD., instead of LIDA CO.LTD.With best regards!Yours faithfully,LIDA TRADING CO.,LTDXXXMANAGER操作十：订舱参考<1>公司编号: BH01LD 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CIF NEW YORKLD-DRGSC01 18812 200CTNS 2400KGS 1800KGS 2400PCS USD19.88 U SD47712.00 DRAGONTOY18814 100CTNS 2200KGS 1800KGS 2000PCS USD20.66 U SD41320.00 NEW YORK 18817 100CTNS 2200KGS 1800KGS 2000PCS USD21.94 U SD43880.00 C/NO.1-600 18819 200CTNS 2400KGS 1800KGS 2400PCS USD23.06 U SD55344.2029)总件数30)总毛重31)总净重32)总尺码33)总金额600 CTNS 9200KGS 7200KGS 99.533M3 US$188256.00 34)备注操作十：订舱参考<2>C O M M E R C I A L I N V O I C E1) SELLER 3) INVOICE NO. 4) INVOICE DA TELIDA TRADING CO., LTD. LD-DRGINV01 9-May-01Address: NO. 1267 EAST NANJING ROAD, 5) L/C NO. 6) DATESHANGHAI, CHINA DRG-LDLC01 14-Apr-017) ISSUED BYCHEMICAL BANK NEWYORK2) BUYER 8) CONTRACT NO. 9) DATEDRAGON TOY CO., LTD. LD-DRGSC01 1-Apr-01Address: 1180 CHURCH ROAD NEWYORK, 10) FROM 11) TOPA 19446 U.S.A. SHANGHAI NEW YORK12) SHIPPED BY 13) PRICE TERMCIF NEW YORK14) MARKS 15) DESCRIPTION OF GOODS 16) QTY. 17) UNIT PRICE 18) AMOUNTLD-DRGSC01 CIF NEW YORKDRAGONTOYNEWYORK ART. NO.NO. 1-600 18812 2400 PCS USD 19.88 USD 47712.00 18814 2000 PCS USD 20.66 USD 41320.0018817 2000 PCS USD 21.94 USD 43880.0018819 2400 PCS USD 23.06 USD 55344.00TOTAL: USD 188256.00AS PER SALES CONFORMATION NO. LD-DRGSC01DATED APRIL 1ST, 2001AS PER L/C NO.DRG-LDLC01 DATED APRIL 14,2001ART NO. 18812 AND 18819 PACKED IN 400 CARTONSOF 12 PIECES EACH AND THEN TO TWO20'FCL CONTAINERSART NO. 18814 AND 18817 PACKED IN 200 CARTONSOF 20 PIECES EACH AND THEN TO TWO20' FCL CONTAINERSTOTAL NUMBER OF PACKAGE: 600 CTNSTOTAL GROSS WEIGHT: 9200KGS19) TOTAL V ALUE:SAY US DOLLARS ONE HUNDRED AND EIGHTY-EIGHT THOUSAND TWO HUNDRED ANDFIFTY-SIX ONL Y20) ISSUED BYLIDA TRADING CO., LTD.21) SIGNATUREX X X3 COPIES作十：订舱参考<3>P A C K I N G L I S T3) INVOICE NO. 4) INVOICE DA TE DING CO., LTD. LD-DRGINV01 2001-5-9 NO. 1267 EAST NANJING ROAD, 5) FROM 6) TOSHANGHAI, CHINA SHANGHAI NEW YORK7) TOTAL PACKAGES(IN WORDS)SAY SIX HUNDRED CARTONS ONL Y8) MARKS & NOS.OY CO., LTD. LD-DRGSC011180 CHURCH ROAD NEWYORK, DRAGON TOYPA 19446 U.S.A. NEWYORKNO.1-60010) NOS. & KINDS OF PKGS. 11) ITEM 12)QTY.(PCS.) 13) G.W.(kg) 14) N.W.(kg) 15) M200 CTNS 18812 2400 2400 1800 24.883 100 CTNS 18814 2000 2200 1800 24.883 100 CTNS 18817 2000 2200 1800 24.883 200 CTNS 18819 2400 2400 1800 24.883600 CTNS 8800 9200 7200 99.533MARKS WEIGHT AND MEAS. PER EXPORT CARTON:01 ART. NO. G.W.(KGS.) N.W.(KGS.) MEAS18812 12 9 0.12418814 22 18 0.24918817 22 18 0.24918819 12 9 0.12416) ISSUED BYLIDA TRADING CO., LTD.17) SIGNATUREX X X2 COPIES 操作十一：报关参考中华人民共和国海关出口物资报关单预录入编号: 海关编号:操作十二：投保参考海运出口物资投保单中国人民保险公司LIDA TRADING CO.,LTD8)运输工具: (船名) (航次)CHENGFENV.2089)装运港: SHANGHAI 10)目的港: NEW YORK 11)投保险别: 12)物资起运日期20-May-01 ALL RISKS AND WAR RISKSAS PER CIC OF P.I.C.C. DATED 1/1/198113)投保日期：14)投保人签字：15-May-01 LIDA TRADING CD.,LTD. X X X操作十二：装船参考利达贸易有限公司LIDA TRADING COMPANY LIMITED15th May 2001DRAGON TOY CO.,LTD1180 CHURCH ROAD NEWYORK, PA 19446 U.S.A.Dear Sirs,With best regards.Yours faithfully,LIDA TRADING CO.,LTDXXXMANAGER操作十三：议付参考F EXCHANGELD_DRGINV01US$188256.00 SHANGHAI 27-May-01 gure) (place and date of issue)*************** sight of this FIRST Bill of exchange(SECOND being unpBANK OF CHINA, SHANGHAI BRANCH or order the sum ofD STATES DOLLARS ONE HUNDRED AND EIGHTY EIGHT THOUSAND AND TWO HUB ONL Y(amount in words)ed for 600 SETS of( quantity ) ( name of commodity )CHEMICAL BANK NEW YORKDRG-LDLC01 dated 14-Apr-01CHEMICAL BANK NEW YORK For and on behalf of55 WATER STREET, ROOM 1702, LIDA TRADING CO., LTD.NEW YORK, NEW YORK 10041X X X(Signature)B I L L O F L A D I N G1)SHIPPER 10)B/L NO. LD-DRGBL01LIDA TRADING CO., LTDAddress: NO. 1267 EAST NANJING ROAD,SHANGHAI, CHINAC O S C O2)CONSIGNEE中国远洋运输（集团）总公司TO ORDERCHINA OCEAN SHIPPING (GROUP 3)NOTIFY PARTYDRAGON TOY CO., LTD.1180 CHURCH ROAD NEWYORK,PA 19446 U.S.A4)PLACE OF RECEIPT 5)OCEAN VESSELSHANGHAI CY CHENG FEN6)VOYAGE NO. 7)PORT OF LOADINGV.208 SHANGHAI8)PORT OF DISCHARGE 9)PLACE OF DELIVERY Combined Transport BILL OF LADNEWYORK11)MARKS 12) NOS. & KINDS OF PKGS. 13)DESCRIPTION OF GOODS 14) G.W.(kg)LD-DRGSC01 9200 DRAGONTOYNEWYORK 600 CARTONSNO. 1-600FREIGHT PREPAIDL/C NO. DRG-LDLC0116)TOTAL NUMBER OF CONTAINERSOR PACKAGES(IN WORDS)SAY SIX HUNDRED CARTONS ONL YFREIGHT & CHARGES REVENUE TONS RATE PER PREPAID COLPREPAID AT PAY ABLE AT 17)PLACE AND DATE OF ISSUESHANGHAI 20-May-01 TOTAL PREPAID 18)NUMBER OF ORIGINAL B(S)LTHREE 21) 倪永海LOADING ON BOARD THE VESSEL COSCO SHANGHAI SH CO.,LTD.19)DATE 20-May-01 20)BY 倪永海AS AGENT FOR THE CARRIER CCOSCO SHANGHAI SHIPPING CO.,LTD.AS AGENT FOR THE CARRIER CHINAENDORSEMENT: LIDA TRADING CO., LTDX X X 3 COPIESR C I A L I N V O I C E3) INVOICE NO. 4) INVOICE DA TEDING CO., LTD. LD-DRGINV01 9-May-01NO. 1267 EAST NANJING ROAD, 5) L/C NO. 6) DATESHANGHAI, CHINA DRG-LDLC01 14-Apr-017) ISSUED BYCHEMICAL BANK NEWYORK8) CONTRACT NO. 9) DATEOY CO., LTD. LD-DRGSC01 1-Apr-011180 CHURCH ROAD NEWYORK, 10) FROM 11) TOPA 19446 U.S.A. SHANGHAI NEW YORK12) SHIPPED BY 13) PRICE TERMCHENG FEN V.208 CIF NEW YORK14) MARKS 15) DESCRIPTION OF GOODS 16) QTY. 17) UNIT PRICE 18) AMOUNTLD-DRGSC01 CIF NEW YORKDRAGONTOYNEWYORK ART. NO.NO. 1-600 18812 2400 PCS USD 19.88 USD 47712.00 18814 2000 PCS USD 20.66 USD 41320.0018817 2000 PCS USD 21.94 USD 43880.0018819 2400 PCS USD 23.06 USD 55344.00TOTAL: USD 188256.00AS PER SALES CONFORMATION NO. LD-DRGSC01DATED1ST, 2001APRILAS PER L/C NO.DRG-LDLC01 DATED APRIL 14,2001ART NO. 18812 AND 18819 PACKED IN 400 CARTONSOF 12 PIECES EACH AND THEN TO TWO20'FCL CONTAINERSART NO. 18814 AND 18817 PACKED IN 200 CARTONSOF 20 PIECES EACH AND THEN TO TWO20' FCL CONTAINERSTOTAL GROSS WEIGHT 9200KGSTOTAL NET WEIGHT 7200KGS19) TOTAL V ALUE:SAY US DOLLARS ONE HUNDRED AND EIGHTY-EIGHT THOUSAND TWO HUNDREDANDFIFTY-SIX ONL Y20) ISSUED BYLIDA TRADING CO., LTD.21) SIGNATUREX X X3 COPIES中国人民保险公司THE PEOPLE'S INSURANCE COMPANY OF CHINA总公司设于北京一九四九年立Head office: BEIJING Established in 1949保险单保险INSURANCE POLICY POL中国人民保险公司( 以下简称本公司)THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE'S INSURANCE COMPAN CALLED "THE COMPANY" )根据AT THE REQUEST OF LIDA TRADING CO., LTD(以下简称被保险人) 的要求，由被保险人向本公司缴付约( HEREINAFTER CALLED " THE INSURED " ) AND IN CONSIDERA TION OF THE AGRE COMPANY BY THE定的保险，按照本保险单承保险别和背面所载条款下列INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPO CONDITIONS OF THIS POLICY特款承保下述货物运输保险，特立本保险单AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES A TTACHELD-DRGSC01DRAGON TOYNEWYORK 8800 PIECES US$ NO 1-600总保险金额:TOTAL AMOUNTINSURED:SAY US DOLLARS TWO HUNDRED AND SEVEN THOUSAND EIG 保费费率装载运输工具PREMIUM AS ARRANGED RA TE AS ARRANGED PER CONVEYANCE CHESS.开航日期自至SLG. ON OR ABT. AS PER BILL OF LADING FROM SHANGHAI TO NEW Y 承保险别:CONDITIONS COVERING ALL RISKS AND WAR RISK AS PER AND SUBJECT TO OCEAN MARINCLAUSES OF PICC DATED 1/1/1981所保货物，如遇出险，本公司凭本保险单及其他有关证件给付赔款。

国际贸易利达贸易有限公司贸易操作标准答案操作一：建交参考利达贸易有限公司LIDATRADINGCOMPANYLIMITED地址：中国上海南京东路1267号传真：021－8ADD:NO.1267EASTNANJINGROAD,SHANGHAI,CHINAFAX:021-8March2nd2001DRAGONTOYCO.,LTD1180CHURCHROADNEWYORK,PA19446U.S.A.DearSirs, WehaveyournameandaddressfromtheInternetandaregladtolearnthatyouareseeking forChinesetelecontrolracingcar.Ourpanywasfoundedin1952andhavegrowntobeoneoftheleadingImp.&pan iesinChina,dealingintoysandhandicrafts.Asthemoditieswesupplyareofgoodqualitya ndfairprice,wehavewonaverygoodreputationfromourclientsallovertheworld. Afteracarefulstudyofyourmarket,wefindthatourmoditiesaresuitableforchildrenagedf romsixtofourteen,astheywillmakethechildrenbemoreinterestedinsienceandtechnolo gy.Andthatiswhywearefilledwithconfidencethatthereisapromisingmarketinyourcou ntry. Wetakethelibertyofwritingtoyouwithaviewtoestablishingbusinessrelationswithyouandaresendingyoubyseparatepostourillustratedcatalogsforyourreference. Welookforwardtoyourearlyreplyandtrustthatthroughourcooperationweshallbeablet oconcludesometransactionswithyouinthenearfuture.Withbestregards.Yoursfaithfully,LIDATRADINGCO.,LTDMANAGERXXX操作二：报价参考出口报价核算：电动玩具遥控赛车货号：18812实际采购成本＝供货价格－退税收入＝150-150×9.00%/(1+17.00%)＝138.4615（元）国内费用：[400+550+50+600+1400++(15+5)×200(箱)]/2400辆(20'FCL货量)＝2.9167（元）出口运费：2200×8.25/2400＝7.5625（元）FOBC3＝(138.4615＋2.9167)/(1-3.00%-10.00%)/8.25=141.3782/87%/8.25＝19.70（美元）CFRC3＝(138.4615＋2.9167＋7.5625)/(1-3.00%-10.00%)/8.25=148.9407/87%/8.25＝20.75（美元）CIFC3=(138.4615+2.9167+7.5625)/(1-110%×0.90%-3.00% -10.00%)/8.25＝148.9407/(0.8601×8.25)＝20.99（美元）货号:18814实际采购成本＝供货价格－退税收入=160-160×9.00%/(1+17.00%)＝147.6923(元）国内费用：[400+550+50+600+1400++(15+5)×100(箱)]/2000辆(20'FCL货量)＝2.5（元）出口运费：2200×8.25/2000＝9.075（元）FOBC3＝(147.6923＋2.5)/(1-3.00%-10.00%)/8.25＝20.93（美元）CFRC3＝(147.6923＋2.5＋9.075)/(1-3.00%-10.00%)/8.25 ＝22.19（美元）CIFC3＝(147.6923+2.5+9.075)/(1-110%×0.90%-3.00%-10.00%)/8.25＝22.45（美元）货号：18817实际采购成本＝供货价格－退税收入＝170-170×9.00%/(1+17.00%)＝156.9231（元）国内费用及出口运费同18814分别为：2.5和9.075（元）FOBC3＝(156.9231＋2.5)/(1-3.00%-10.00%)/8.25＝22.21（美元）CFRC3＝(156.9231＋2.5＋9.075)/(1-3.00%-10.00%)/8.25＝23.48（美元）CIFC3＝(156.9231＋2.5＋9.075)/(1-110%×0.90%-3.00%-10.00%)/8.25＝23.75(美元）货号:18819实际采购成本＝供货价格－退税收入=180-180×9.00%×(1+17.00%)＝166.1539（元）国内费用及出口运费同18812分别为：2.9167和7.5625（元）FOBC3＝(166.1539＋2.9167)/(1-3.00%-10.00%)/8.25＝23.56（美元）CFRC3＝(166.1539＋2.9167＋7.5625)/(1-3.00%-10.00%)/8.25 ＝24.61（美元）CIFC3＝(166.1539+2.9167+7.5625)/(1-110%×0.90%-3.00%-10.00%)/8.25＝24.89（美元）操作三：发盘参考利达贸易有限公司LIDATRADINGCOMPANYLIMITED地址：中国上海南京东路1267号&传真：021－8ADD:NO.1267EASTNANJINGROAD,SHANGHAI,CHINAFAX:021-8March12nd2001DRAGONTOYCO.,LTD1180CHURCHROADNEWYORK,PA19446U.S.A.DearSirs,ThankyouforyourenquiryofMarch7th,2001.Weareverygladtolearnthatyouareintere stedinourproducts.Recentlywehavereceivedalargenumberofordersfromourclientsa nditseemsthatthedemandisstillincreasing.Wehopethesamethingwillhappeninyour marketandareverygladtoquoteasfollows:Commodity:T elecontrolRacingCar.18812USD20.99/PIECECIFC3NEWYORK.18814USD22.45/PIECECIFC3NEWYORK.18817USD23.75/PIECECIFC3NEWYORK.18819USD24.89/PIECECIFC3NEWYORKPacking:ART.NO.18812&18819topackedincartonsof12pieceseachART.NO.18814&18817topackedincartonsof20pieceseachone20'FCLforeachArt.No.Shipment:Shipmentistobeeffectedwithin30daysofthereceiptftherelevantL/C,butno tlaterthanMay31,2001.Insurance:T obecoveredbythesellerfor110%oftotalinvoicevalueagainstallrisksandw arrisks.Payment:Byirrevocablesightletterofcreditforfullamountoftheinvoicevalue. Thisquotatinisvalidfor3daysandwearelookingforwardtoreceivingyouorder. Bestregards!Yoursfaithfully,LIDATRADINGCO.,LTDXXXMANAGER操作四：还价参考还价核算:1)分算法：货号18812客户还价US$19.40CIFC3还价利润额:19.40×(1-110%×0.90%-3%)×8.25×2400-(138.4615+2.9167+7.5625)×2400＝11335.92（元）货号18814客户还价US$20.50CIFC3还价利润额:20.50×(1-110%×0.90%-3%)×8.25×2000－(147.6923+2.5+9.075)×2000＝6219.22（元）货号18817客户还价US$21.80CIFC3还价利润额:21.80×(1-110%×0.90%-3%)×8.25×2000－(156.9231+2.5+9.075)×2000＝8351.76（元）货号18819客户还价US$22.60CIFC3还价利润额:22.60×(1-110%×0.90%-3%)×8.25×2400-(166.1538+2.9167+7.5625)×2400＝5706.09（元）公司利润额＝11335.92+6219.22+8351.76+5706.09＝31612.99（元）若接受外方公司的还价，我公司的预计利润额为人民币31612.99元总算法：货款收入：(19.40+22.60)8.25+(20.50+21.80)8.25=831600+697950=(元)实际成本：[（150+180）/2400+（160+170）/2000]/（1-9%/1+17%）=.6（元）国内费用：20/600+3000/4=24000（元）运费：2200/8.25/4=72600（元）保险费：/110%/0.9%=15142.545(元)佣金：/3%=45886.5(元)总利润：-.6-24000-72600-15142.545-45886.5=31613.36（元）2)经客户还价后实际采购成本应为：销售收入－保险费－佣金－公司利润（5％）－运费－国内费用18812：19.40×(1-110%×0.90%-3%-5%)×8.25-7.5625-2.9167=19.40×0.9101×8.25-7.5625-2.9167＝135.1823（元）那么，我司应掌握的供货价格（即含税购货成本）最高为：135.1823/[1-9.00%/(1+17.00%)]＝135.1823/0.9231=146.44（元）18814:20.50×(1-110%×0.90%-3%-5%)×8.25-9.075-2.5＝142.3457（元）那么，我司应掌握的供货价格（即含税购货成本）最高为：142.3457/[1-9.00%/(1+17.00%)]＝154.21（元）18817:21.80×(1-110%×0.90%-3%-5%)×8.25-9.075-2.5＝152.1065（元）那么，我司应掌握的供货价格（即含税购货成本）最高为：152.1065/[1-9.00%/(1+17.00%)]＝164.78（元）18819:22.60×(1-110%×0.90%-3%-5%)×8.25-7.5625-2.9167＝159.2089（元）那么，我司应掌握的供货价格（即含税购货成本）最高为：159.2089/[1-9.00%/(1+17.00%)]＝172.47（元）3)再次报价：18812:实际成本:145×[1-9.00%/(1+17.00%)]=133.8462（元）出口运费及国内费用不变，分别为：7.5625和2.9167;CIFC3＝(133.8462+2.9167+7.5625)/(1-110%×0.90%-3%-8%)/8.25＝19.88（美元）18814:实际成本:150×[1-9.00%/(1+17.00%)]=138.4615（元）CIFC3＝(138.4615+2.5+9.075)/(1-110%×0.90%-3%-8%)/8.25＝148.9407/0.8801/8.25=20.66（美元）18817:实际成本:160×[1-9.00%/(1+17.00%)]=147.6923（元）CIFC3＝(147.6923+2.5+9.075)/(1-110%×0.90%-3%-8%)/8.25=21.94（美元）18819:实际成本:170×[1-9.00%/(1+17.00%)]=156.9231（元）出口运费及国内费用不变，分别为：7.5625和2.9167; CIFC3＝(156.9231+2.9167+7.5625)/(1-110%×0.90% -3%-8%)/8.25=23.06（美元）操作五：还盘参考利达贸易有限公司LIDATRADINGCOMPANYLIMITED地址：中国上海南京东路1267号传真：021－8ADD:NO.1267EASTNANJINGROAD,SHANGHAI,CHINAFAX:021-8March22nd2001DRAGONTOYCO.,LTD1180CHURCHROADNEWYORK,PA19446U.S.A.DearSirs,ThankyouforyourletterofMarch17th2001.Wehavediscussedthematterwithourma nufactureisandbroughtthemtoseeeyetoeyewiththeideaofloweringourprice,butstil lyourcounter-offerseemstoohightobeaccepted.Sincethisisthefirstbusinessbetwee nus,wetryourbesttoquoteasfollows:TELECONTROLRACINGCAR.18812USD19.88/PIECECIFC3NEWYORK.18814USD20.66/PIECECIFC3NEWYORK.18817USD21.94/PIECECIFC3NEWYORK.18819USD23.06/PIECECIFC3NEWYORKThisquotationisvalidforonly8days.Pleasetakeadvantageofthischanceandsendyour acceptancetousassoonaspossible.Bestregards!Yoursfaithfully,LIDATRADINGCO.,LTDXXXMANAGER操作六：成交参考合同核算:货号电动遥控玩具赛车数量每个货号1个20'集装箱ARTNO.18812&18819各2400辆，共计4800辆ARTNO.18814&18817各2000辆，共计4000辆成交单价(US$).18812USD19.88/PIECECIFC3NEWYORK.18814USD20.66/PIECECIFC3NEWYORK.18817USD21.94/PIECECIFC3NEWYORK.18819USD23.06/PIECECIFC3NEWYORK国内供货价格：145.00元、150.00元、160.00元、170.00元合同金额USD188,256.00总成交金额188256X8.25=元实际总成本[(145+170)×2400+(150+160)×2000]X1.08/1.17=.8（元）国内费用(400+600+600+1400)×4+(100+200)×2×20=24000.00出口运费2200×4×8.25=72600.00（元）保费188256×8.25×110%×0.90%=15375.81（元）佣金187256×8.25×3%=46593.36（元）成交利润额188256×8.25-+105846.15-24000-72600.00-15375.81-46593.36=124388.98（元）成交利润率124388.988.25=8.01%操作七：合同参考<1>利达贸易有限公司LIDATRADINGCOMPANYLIMITED地址：中国上海南京东路1267号传真：021－8ADD:NO.1267EASTNANJINGROAD,SHANGHAI,CHINAFAX:021-8April1th2001DRAGONTOYCO.,LTD1180CHURCHROADNEWYORK,PA19446U.S.A.DearSirs,ThankyouforyourorderofMarch27th2001.Wearepleasedtodobusinesswithyouand aresendingyouoursignedSalesConfirmation-DRGSC01induplicate.Pleasereturnon ecopywithyourcounter-signatureforourfile. Youcanbeassuredthatwewilltryourbesttoexecutetheorder,andthatthegoodquality ofourmoditieswillmeetyourrequest.Astheshipmentdateisapproaching,pleaseope ntherelevantL/Cassoonaspossiblesothatwecaneffectshipmentontime. Withbestregards.Yoursfaithfully,LIDATRADINGCO.,LTDXXXMANAGER操作七：合同参考<2>SALESCONFIRMATIONS/CNo.:LD-DRGSC01Date:April1st2001TheSeller:LIDATRADINGCO.LTD. TheBuyer:DRAGONTOYCO.LTD. Address:NO.1267EASTNANJINGROAD Address:1180CHURCHROADNEWYORK SHANGHAI,CHINA PA19446U.S.A.ItemNo . Commodity&SpecificationsUnit QuantityUnitPrice(US$)AMOUNT(US$) TELECONTROLRACINGCAR CIFC3NEWYORK1ART.18812PIECE 2400 19.88 47712.00 2 ART.1881PIECE 2000 20.66 41320.0043ART.18817PIECE 2000 21.94 43880.00 4ART.18819PIECE 2400 23.06 55344.50TOTAL 188256.00TOTALCONTRAC TVALUE: SAYUSDOLLARSONEHUNDREDEIGHTY-EIGHTTHOUSANDTWO HUNDREDANDFIFTY-SIXONLYPACKING: ART.NO.18812&18819TOPACKEDINCARTONSOF12PIECESEACH ART.NO.18814&18817TOPACKEDINCARTONSOF20PIECESEACHALLPRODUCTSINFOUR20'CONTAINERS.TERMSOFSHIPMEN T: SHIPMENTINMAY2001AFTERRECEIVINGTHERELEVANTLETTEROFCREDI T,WITHPARTIALSHIPPMENTTRANSHIPMENTALLOWED.PORTOFLOADINGFROMSHANGHAI,CHINATONEWYORK&DESTIN ATION:PAYMENT : THEBUYERSHALLOPENANIRREVOCABLEL/CINFAVOROFTHESELLERBEF OREAPR.15TH,2001.THESAIDL/CSHALLBEAVAILABLEBYDRAFTATSIGHT FORFULLINVOICEVALUEANDREMAINVALIDFORNEGOTIATIONINCHIN AFOR15DAYSAFTERSHIPMENT.INSURAN CE: TOBECOVEREDBYTHESELLERFOR110%OFTOTALINVOICEVALUEAGAIN STALLRISKSANDWARRISKASPERTHEOCEANMARINECARGOCLAUSESO FTHEPEOPLE'SINSURANCECOMPANYOFCHINA,DATEDJAN.1ST,1981.Confirmedby:THESELLER THEBUYER LIDATRADINGCO.,LTD.GRACEGURemarks:1.ThebuyershallhavethecoveringletterofcreditwhichshouldreachtheSeller30daysb eforeshipment,failingwhichtheSellerreservestherighttorescindwithoutfurthernoti ce,ortoregardasstillvalidwholeoranypartofthiscontractnotfulfilledbytheBuyer,orto lodgeaclaimforlossesthussustained,ifany.2.IncaseofanydiscrepancyinQuality/Quantity,claimshouldbefiledbytheBuyerwithi n30daysafterthearrivalofthegoodsatportofdestination;whileforquantitydiscrepan cy,claimshouldbefiledbytheBuyerwithin15daysafterthearrivalofthegoodsatportof destination.3.FortransactionsconcludedonC.I.F.basis,itisunderstoodthattheinsuranceamount willbefor110%oftheinvoicevalueagainsttherisksspecifiedintheSalesConfirmation.I fadditionalinsuranceamountorcoveragerequired,theBuyermusthavetheconsentof theSellerbeforeShipment,andtheadditionalpremiumistobebornebytheBuyer.4.TheSellershallnotholdliablefornon-deliveryordelayindeliveryoftheentirelotorap ortionofthegoodshereunderbyreasonofnaturaldisasters,warorothercausesofForc eMajeure,However,theSellershallnotifytheBuyerassoonaspossibleandfurnishtheB uyerwithin15daysbyregisteredairmailwithacertifi-cateissuedbytheChinaCouncilfo rthePromotionofInternationalTradeattestingsuchevent(s).5.Alldeputiesarisingoutoftheperformanceof,orrelatingtothiscontract,shallbesettle dthroughcasenosettlementcanbereachedthroughnegotiation,thecaseshallthenbe submittedtotheChinaInternationalEconomicandTradeArbitrationCommissionfora rbitrationinaccordancewithitsarbitralarbitrationshalltakeplaceinShanghai.Thearbi tralawardisfinalandbindinguponbothparties.6.TheBuyerisrequestedtosignandreturnonecopyofthiscontractimmediatelyafterre ceiptofthe,ifany,shouldberaisedbytheBuyerwithinitisunderstoodthattheBuyerhas acceptedthetermsandconditionsofthiscontract.7.Specialconditions:(Theseshallprevailoverallprintedtermsincaseofanyconflict.)操作八：审证参考利达贸易有限公司LIDATRADINGCOMPANYLIMITED地址：中国上海南京东路1267号传真：021－8ADD:NO.1267EASTNANJINGROAD,SHANGHAI,CHINAFAX:021-8 审证意见：信用证存在的问题需要修改的理由1．国外到期易产生逾期交单2．两个品种数量有误少于合同规定数量3．投保加成错误增加保费支出4．受益人公司名称有误易出现单、证不符5．一个品种货号有误与实际出运货号不符6．付款期限不妥超出合同规定期限7.信用证到期日提前易产生逾期交单审核人：XXX操作九：改证参考利达贸易有限公司LIDATRADINGCOMPANYLIMITED地址：中国上海南京东路1267号传真：021－8ADD:NO.1267EASTNANJINGROAD,SHANGHAI,CHINAFAX:021-8April25th2001DRAGONTOYCO.,LTD1180CHURCHROADNEWYORK,PA19446U.S.A.DearSirs,WeareverygladtoreceiveyourL/C-LDLC01,butwearequitesorrytofindthatitcontai nssomediscrepancieswiththeS/C.PleaseinstructyourbanktoamendtheL/Casquick lyaspossible.TheL/Cistobeamendedasfollows:-Theplaceofexpiry:InChina,insteadof'InU.S.A.'-ThedateoftheexpiryshuldbeJune15th2001,insteadof'June10th2001'-Thedraft(s)shouldbesightdraft(s)instead'at30dayssight'-TheArticlenumberofthegoodsis'18819'insteadof'18818'.-Theinsurancevalueshouldbetotalinvoicevalueplus10%instead'plus110%'-ThequantityofARTNO.18812&18819shouldbe'2400pieces'inseadof'2000pieces' -ThebeneficiaryshouldbeLIDATRADING.,insteadofLIDA.Withbestregards!Yoursfaithfully,LIDATRADINGCO.,LTDXXXMANAGER操作十：订舱参考<1>公司编号: BH01LD 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TELECONTROLRACINGCAR CIFNEWYORKLD-DRGSC0118812 200CTNS2400KGS1800KGS2400PCSUSD19.88USD47712.00DRAGONTO Y 18814100CTNS2200KGS1800KGS2000PCSUSD20.66USD41320.00NEWYORK18817 100CTNS2200KGS1800KGS2000PCSUSD21.94USD43880.00C/NO.1-60018819 200CTNS2400KGS1800KGS2400PCSUSD23.06USD55344.20 29)总件30)总毛31)总净32)总尺码33)总金额数重重600CTN S 9200KGS7200KGS99.533M3US$188256.034)备注操作十：订舱参考<2>COMMERCIALINVOICE1)SELLER 3)INVOICENO. 4)INVOICEDATE LIDATRADINGCO.,LTD. LD-DRGINV01 9-May-01Address: NO.1267EASTNANJINGROAD, 5)L/CNO. 6)DATESHANGHAI,CHINA DRG-LDLC01 14-Apr-017)ISSUEDBYCHEMICALBANKNEWYORK2)BUYER 8)CONTRACTNO. 9)DATE DRAGONTOYCO.,LTD. LD-DRGSC01 1-Apr-01Address: 1180CHURCHROADNEWYORK, 10)FROM 11)TOPA19446U.S.A. SHANGHAI NEWYORK12)SHIPPEDBY 13)PRICETERMCIFNEWYORK14)MARKS 15)DESCRIPTIONOFGOODS 16)QTY. 17)UNITPRICE 18)AMOUNTLD-DRGSC01 TELECONTROLRACINGCAR CIFNEWYORKDRAGONTOYNEWYORK ART.NO.NO.1-600 18812 2400PCS USD19.88 USD47712.0018814 2000PCS USD20.66 USD41320.00 18817 2000PCS USD21.94 USD43880.00 18819 2400PCS USD23.06 USD55344.00TOTAL: USD188256.00ASPERSALESCONFORMATIONNO.LD-DRGSC01DATEDAPRIL 1ST,2001ASPERL/C-LDLC01DATEDAPRIL14,2001ARTNO.18812AND18819PACKEDIN400CARTONSOF12PIECESEACHANDTHENTOTWO20'FCLCONTAINERSARTNO.18814AND18817PACKEDIN200CARTONSOF20PIECESEACHANDTHENTOTWO20'FCLCONTAINERSTOTALNUMBEROFPACKAGE:600CTNSTOTALGROSSWEIGHT:9200KGS19)TOTALVALUE:SAYUSDOLLARSONEHUNDREDANDEIGHTY-EIGHTTHOUSANDTWOHUNDREDAND FIFTY-SIXONLY20)ISSUEDBYLIDATRADINGCO.,LTD.21)SIGNATUREXXX3COPIES作十：订舱参考<3>PACKINGLIST3)INVOICENO. 4)INVOICEDATE INGCO.,LTD. LD-DRGINV01 2001-5-9 NO.1267EASTNANJINGROAD, 5)FROM 6)TOSHANGHAI,CHINA SHANGHAI NEWYORK7)TOTALPACKAGES(INWORDS)SAYSIXHUNDREDCARTONSONLY8)MARKS&NOS.OYCO.,LTD. LD-DRGSC011180CHURCHROADNEWYORK, DRAGONTOYPA19446U.S.A. NEWYORKNO.1-60010)NOS.&KINDSOFPKGS.11)ITEM 12)QTY.(PCS.) 13)G.W.(kg)14)N.W.(kg) 15)MTELECONTROLRACINGCAR1-200 200CTNS 18812 2400 2400 1800 24.8832 201-300 100CTNS 18814 2000 2200 1800 24.8832 301-400 100CTNS 18817 2000 2200 1800 24.8832 401-600 200CTNS 18819 2400 2400 1800 24.8832TOTAL 600CTNS 8800 9200 7200 99.533SHIPPINGMARKS WEIGHTANDMEAS.PEREXPORTCARTON:LD-DRGSC01 ART.NO. G.W.(KGS.) N.W.(KGS.) MEAS.(M3) DRAGONTOY 18812 12 9 0.124 NEWYORK 18814 22 18 0.249 NO.1-600 18817 22 18 0.24918819 12 9 0.12416)ISSUEDBYLIDATRADINGCO.,LTD.17)SIGNATUREXXX2COPIES 操作十一：报关参考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:操作十二：投保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LIDATRADINGCO.,LTD8)运输工具: (船名) (航次)CHENGFEN V.2089)装运港: SHANGHAI 10)目的港: NEWYORK11)投保险别: 12)货物起运日期20-May-01 ALLRISKSANDWARRISKSASPERCICOFP.I.C.C.DATED1198113)投保日期：14)投保人签字：LIDATRADINGCD.,LTD.15-May-01XXX操作十二：装船参考利达贸易有限公司LIDATRADINGCOMPANYLIMITED地址：中国上海南京东路1267号传真：021－8ADD:NO.1267EASTNANJINGROAD,SHANGHAI,CHINAFAX:021-815thMay2001DRAGONTOYCO.,LTD1180CHURCHROADNEWYORK,PA19446U.S.A.DearSirs,Weareverypleasedtoinformyourthatthegoods(fourcontainersoftelecontrolracin gcars)underS/C-DRGSC01willdispatchbys.s.CHENGFENV.208onMay20th2001an ditwillarriveinNewYorkinMay30th2001.TheB/LnumberisLD-DRGBL01andthetotal invoicevalueisUS$188256.00.Withbestregards.Yoursfaithfully,LIDATRADINGCO.,LTDXXXMANAGER操作十三：议付参考BILLOFEXCHANGENo. LD_DRGINV01For US$188256.00 SHANGHAI 27-May-01 (amountinfigure) (placeanddateofissue)At ***************sightofthis FIRSTBillofexchange(SECONDbeingunpaid)payto BANKOFCHINA,SHANGHAIBRANCH ororderthesumofSAYUNITEDSTATESDOLLARSONEHUNDREDANDEIGHTYEIGHTTHOUSANDAND TWOHUBDREDANDFIFTYSIXONLY(amountinwords)Valuereceivedfor 600SETS of TELECONTROLPACINGCAR(quantity) (nameofmodity)Drawnunder CHEMICALBANKNEWYORKL/CNo. DRG-LDLC01 dated 14-Apr-01To: CHEMICALBANKNEWYORK Forandonbehalfof55WATERSTREET,ROOM170LIDATRADINGCO.,LTD.2,NEWYORK,NEWYORK10041XXX(Signature)BILLOFLADING1)SHIPPER 10)B/LNO. LD-DRGBL0 LIDATRADINGCO.,LTDAddress: NO.1267EASTNANJINGROAD,SHANGHAI,CHINACOSCO 2)CONSIGNEE中国远洋运输（集团）总公司TOORDERCHINAOCEANSHIPPING(GROUP)CO.3)NOTIFYPARTYDRAGONTOYCO.,LTD.1180CHURCHROADNEWYORK,PA19446U.S.A4)PLACEOFRECEIPT 5)OCEANVESSELSHANGHAICY CHENGFEN6)VOYAGENO. 7)PORTOFLOADING ORIGINAL V.208 SHANGHAI8)PORTOFDISCHARGE 9)PLACEOFDELIVERY CombinedTransportBILLOFLADING NEWYORK11)MARKS 12)NOS.&KINDSOFPKGS. 13)DESCRIPTIONOFGOODS 14)G.W.(kg) 15)MEAS(m3)LD-DRGSC01 TELECONTROLRACINGCAR 9200 99.533 DRAGONTOYNEWYORK 600CARTONSNO.1-600FREIGHTPREPAIDL/CNO.DRG-LDLC01SAYSIXHUNDREDCARTONSONLY16)TOTALNUMBEROFCONTAINERSORPACKAGES(INWORDS)FREIGHT&CHARGES REVENUETONS RATE PER PREPAID CO PREPAIDAT PAYABLEAT 17)PLACEANDDATEOFISSUESHANGHAI 20-May-01 TOTALPREPAID 18)NUMBEROFORIGINALB(S)LTHREE 21) 倪永海LOADINGONBOARDTHEVESSEL COSCOSHANGHAISHIPPING19)DATE 20-May-01 20)BY 倪永海ASAGENTFORTHECARRIERCHCOSCOSHANGHAISHIPPINGCO.,LTD.ASAGENTFORTHECARRIERCHINAENDORSEMENT:LIDATRADINGCO.,LTDXXX 3COPIESCIALINVOICE3)INVOICENO. 4)INVOICEDATEINGCO.,LTD. LD-DRGINV01 9-May-01NO.1267EASTNANJINGROAD, 5)L/CNO. 6)DATESHANGHAI,CHINA DRG-LDLC01 14-Apr-017)ISSUEDBYCHEMICALBANKNEWYORK2)BUYER 8)CONTRACTNO. 9)DATE DRAGONTOYCO.,LTD. LD-DRGSC01 1-Apr-01Address: 1180CHURCHROADNEWYORK, 10)FROM 11)TOPA19446U.S.A. SHANGHAI NEWYORK12)SHIPPEDBY 13)PRICETERMCHENGFENV.208 CIFNEWYORK14)MARKS 15)DESCRIPTIONOFGOODS 16)QTY. 17)UNITPRICE 18)AMOUNTLD-DRGSC01 TELECONTROLRACINGCAR CIFNEWYORKDRAGONTOYNEWYORK ART.NO.NO.1-600 18812 2400PCS USD19.88 USD47712.00 18814 2000PCS USD20.66 USD41320.0018817 2000PCS USD21.94 USD43880.0018819 2400PCS USD23.06 USD55344.00TOTAL: USD188256.00ASPERSALESCONFORMATIONNO.LD-DRGSC01DATEDAPRIL 1ST,2001ASPERL/C-LDLC01DATEDAPRIL14,2001ARTNO.18812AND18819PACKEDIN400CARTONSOF12PIECESEACHANDTHENTOTWO20'FCLCONTAINERSARTNO.18814AND18817PACKEDIN200CARTONSOF20PIECESEACHANDTHENTOTWO20'FCLCONTAINERSTOTALGROSSWEIGHT9200KGSTOTALNETWEIGHT7200KGS19)TOTALVALUE:SAYUSDOLLARSONEHUNDREDANDEIGHTY-EIGHTTHOUSANDTWOHUNDREDAND FIFTY-SIXONLY20)ISSUEDBYLIDATRADINGCO.,LTD.21)SIGNATUREXXX3COPIES中国人民保险公司THEPEOPLE'SINSURANCECOMPANYOFCHINA总公司设于北京一九四九年创立Headoffice:BEIJI NG Establishedin19 49保险单保险单号次INSURANCEPOLICYPOLICYNO. LD-DRGBD0 1中国人民保险公司(以下简称本公司) THISPOLICYOFINSURANCEWITNESSESTHATTHEPEOPLE'SINSURANCECOMPANYOFCHINA(HEREINAFTERCALLED"THECOMPANY")根据ATTHEREQUESLIDATRADINGCO.,LTDTOF(以下简称被保险人)的要求，由被保险人向本公司缴付约(HEREINAFTERCALLED"THEINSURED")ANDINCONSIDERATIONOFTHEAGREEDPR EMIUMPAIDTOTHECOMPANYBYTHE定的保险，按照本保险单承保险别和背面所载条款下列INSUREDUNDERTAKESTOINSURETHEUNDERMENTIONEDGOODSINTRANSPORT ATIONSUBJECTTOTHECONDITIONSOFTHISPOLICY特款承保下述货物运输保险，特立本保险单ASPERTHECLAUSESPRINTEDOVERLEAFANDOTHERSPECIALCLAUSESATTACHEDH EREONLD-DRGSC01DRAGONTOYTELECONTROLRACINNEWYORK 8800PIECESUS$207082.00GCARNO1-600总保险金额:TOTALAMOUN TINSURED: SAYUSDOLLARSTWOHUNDREDANDSEVENTHOUSANDEIGHTYT WOONLY保费费率装载运输工具PREMIUMASARRANGED RATE ASARRANGEDPERCONVEYANCESS.CHENGFENV.208开航日期自至SLG.ONORABT. ASPERBILLOFLADINGFROMSHANGHAI TO NEWYORK 承保险别:CONDITIONSCOVERINGALLRISKSANDWARRISKASPERANDSUBJECTTOOCEANMARINECARGOCLAUSESOFPICCDATED11981所保货物，如遇出险，本公司凭本保险单及其他有关证件给付赔款。

操作一：建交参考双城（集团）国际贸易公司TWINS CITY GROUP INT'L TRADE CORP.地址：中国上海中山西路1271ADDR：SUITE 508,CONCH BUILDING号海螺大厦508室1271 ZHONGSHAN RD(W)SHANGHAI, CHINA 电话：86-21-62193941 TEL：86-21-62193941传真：86-21-62193977 FAX：86-21-62193977TO: N.V. NOM DA TE: March 2, 2001DEAR SIRS,We learned that you are a well-known importer of light industrial products in Europe, we take the liberty to write to you for the hope of establishing business relationship with you.We are an international trade corporation specialized in this line of business. From 1992, our total export volume has reached over 1 billion US dollars. We are developing to become one of the largest trading corporations in this area nationwide.We take great efforts to increase commodity types rather than quantity to promote the flexibility of competing in the world market. Above all, our clients' demands are always the first to be considered. The commodities we are now exporting are over 400 kinds with more than ten thousand specifications. We are also processing with supplied materials, samples and brands.The commodity we'd like to recommend to you is our " Fortune" brand aluminum outside garden furniture. It is specially designed for European market. We have sent our latest catalogue to you by airmail. As you will see, it is very romantic and beautiful for its lightness, graceful design and excellent craftsmanship. Further more, it can be disassembled so that it is easier for carrying. Some technique has won Chinese patent. And we are applying for European patent at present. We think this product will appeal to the most selective customers at your end.For any information as to our credit standing, please refer to the Bank of China, Shanghai Branch. Yours faithfully,TWINS CITY GROUP INT' TRADE CORP.XXX操作二：报价参考商品：幸运牌铸铝公园桌椅货号：DS-1-A1. 实际成本：400－(400/1.17)*8%＝372.6496 (元)2. 一个20'集装箱的货量：25/(0.5*0.4*0.378)＝330(箱)3. 国内费用＝(1700+50+1110+1500+1250)/330＝17.00 (元)4. 出口运费(USD)＝1980/330＝6.00 (美元)5. 10%利润时, 报价为:[(372.6496 + 17)/8.25]+6CIFC5 ＝--------------------------------＝63.44(美元)1-(1.1*1%+5%+10%)货号：DS-21. 实际成本＝700－(700/1.17)*8%＝652.1368 (元)2. 一个20'集装箱的货量：25/(0.9*0.408*0.4)＝170(箱)3. 国内费用＝(1700+50+1110+1500+1250)/170＝33.00 (元)4. 出口运费(USD)＝1980/170＝11.6471 (美元)5. 10%利润时, 报价为:[(652.1368+33)/8.25]+11.6471CIFC5 ＝-------------------------------- ＝112.87 (美元)1-(1.1*1%+5%+10%)货号：AS-21. 实际成本＝100－(100/1.17)*8%＝93.1624 (元)2. 一个20'集装箱的货量：25/(1.12*0.42*0.3)＝177(箱)2. 国内费用＝(1700+50+1110+1500+1250)/177 ＝31.6949 (元)3. 出口运费(USD)＝1980/177＝11.1864 (美元)4. 10%利润时, 报价为:[(93.1624+31.6949)/8.25]+11.1864CIFC5 ＝-------------------------------------＝31.37 (美元)1-(1.1*1%+5%+10%)货号：AS-11. 实际成本＝20－(20/1.17)*8%＝18.6325 (元)2. 一个20'集装箱的货量：25/(0.3*0.3*0.5)＝555(箱)2. 国内费用＝(1700+50+1110+1500+1250)/(555*4)＝2.5270 (元)3. 出口运费(USD)＝1980/(555*4)＝0.8919 (美元)4. 10%利润时, 报价为:[(18.6325+2.5270)/8.25]+0.8919CIFC5 ＝------------------------------------＝4.12 (美元)1-(1.1*1%+5%+10%)报价为:DS-1-A@ US$ 63.44/SET CIFC5 ROTTERDAMDS-2@ US$ 112.87/SET CIFC5 ROTTERDAMAS-2@ US$ 31.37/PC CIFC5 ROTTERDAMAS-1@ US$ 4.12/PC CIFC5 ROTTERDAM操作三：发盘参考双城（集团）国际贸易公司TWINS CITY GROUP INT'L TRADE CORP.地址：中国上海中山西路1271号A DDR：SUITE 508,CONCH BUILDING海螺大厦508室1271 ZHONGSHAN RD(W)SHANGHAI, CHINA电话：86-21-62193941 TEL：86-21-62193941传真：86-21-62193977 FAX：86-21-62193977TO: N.V. NOM DATE: March 12, 2001Dear sirs,Thank you very much for your inquiry dated March 7, 2001 about our "Fortuna" brand aluminum garden furniture. The specific articles you are interested in are surely the best among our products and they are more profitable than those sold in single form.In compliance with your request, we'd like to quote you as follows:"Fortuna" brand aluminum garden furnitureCommodity : A lum Set Of 3pc 4pc Alum GardenSettingAlum Stand Mail BoxAlum FlowerBasket 13Art. no. : DS-1-A DS-2 AS-2 AS-1Packing : 1 pc/poly bag1set/carton1 pc/poly bag1set/carton1 pc/poly bag1 pc/carton 4 pcs/cartonmeasure ： 50 X 40 X 37.8CM 90 X 40.8 X 40CM 112 X 42 X 30CM 30 X 30 X 50CM Gross/Net : 22/20 KGS 50/45 KGS 17/15 KGS 8/7.6 KGSPrice Term:CIFC5 ROTTERDAMUnit Price: US$ 63.44/SET US$ 112.87/SET US$ 31.37/PC US$ 4.12/PC Min. quan.: one 20' container for each art. NoShipment : 30 days after receipt of your relevant L/C.Payment : By irrevocable L/C at sight.Insurance : The seller shall cover insurance against All Risks for 110% invoice value as per P.I.C.C dated 1/1/1981.By the way, we are sorry to say that we cannot accept the idea of using your brand. As we are applying for the European patent, it is comprehensible that we want to sell our goods on our own brand. "Fortune" is a good brand; we just hope it will bring a fortune to both of us.For your information，our vice general manager Mr. Yang flew to Europe yesterday on business. He had brought with him some samples of our products. He will call on you during his stay.Our offer is valid in 7 days. We look forward to receiving your initial order.Yours faithfullyTWINS CITY GROUP INT'L TRADE CORP.XXX操作四：还价参考1. 客户还价后的利润额和利润率：客户还盘：DS-1-A: 63.44 ×(1-10%)＝57.10DS-2: 112.87×(1-10%) ＝101.58AS-2：31.37×(1-10%) ＝28.23AS-1: 4.12×(1-10%) ＝3.71总货款收入: (57.10×330+101.58×170+28.23×177+3.71×2220)×8.25＝49,344.51×8.25＝407,092.2075（元）实际总成本＝购货总成本－总退税收入＝（400×330+700×170+100×177+20×2220）×[1-（1+17%）×8%]＝313100×1.09/1.17 =291,691.4529（元）业务费用＝(1700+50+1110+1500+1250)×4＝22,440.00（元）出口运费＝1980×4×8.25＝65,340.00 （元）出口保费＝407,092.2075×110%×1%＝4478.0143 （元）客户佣金＝407,092.2075×5%＝20,354.6104（元）利润总额＝货款收入－实际成本－业务费用－出口运费－保费－客户佣金＝407,092.2075 - 291,691.4529-22,440-65,340-4478.0143-20,354.6104＝2788.13（元）利润率＝2788.13/291,691.4529 ＝0.68%经客户还价后出口商的利润总额为2788.13元人民币, 利润率为0.68 %。

操作五：拟写还盘函操作要求‘根据客户的还盘以及所作的还价核算，草拟还盘信，具体要求如下：1 抱歉对方未能接受我方报价。

2 竞争应以质取胜，而非低价竞销。

我方产品质量上乘，价格合理，设计典雅，色泽柔和，非常适销。

3 对方的还盘无法接受，但出于开拓市场的考虑，首笔交易给予特别优惠的报价，以增强商品的竞争能力。

4 有关30天远期托收，因本公司惯例为信用证付款，暂无法接受。

如果今后能建立长期友好合作，可考虑。

本公司可接受30天远期信用证。

5 该盘有效八天。

信函日期：2003年3月22日操作提示操作五：还盘提示1. 写明不能接受对方还价的理由。

2. 合理答复对方在还盘中的要求或条件。

公司基本信息（详细）：中方：上海闽华进出口有限外方：FUJIDA TRADING CO., LTD.公司上海闵华进出口有限公司Shanghai Minhua Imp. & Exp. Co.,Ltd.公司资料地址：中国上海中山北路1202号联谊大厦9012室电话：0086-21-64537876传真：0086-21-64537843ADD: Rm.9012 Union Building,1202 Zhongshan Road (N), Shanghai, ChinaTEL: 0086-21-64537876FAX: 0086-21-64537843实习部门出口一部（茶餐具〕交易地区日本解答如下：操作五：拟写还盘函SHANGHAI MINHUA IMPORT&EXPORT CO.LTDDATE: 22TH,3, 2003Dear Miss Suzuki:1. We are sorry to hear that you do not consider our competitive price.2. Nowadays price is no more the dominant factor in promoting sales .Quality guarantees the market. Our products enjoy a fame of excellent quality, graceful design, soft color and reasonable price, all of which will add to your marketing force.3. Your situation is well understood and in view of showing our sincerity in concluding the deal, we would like to give you a special quotation, which we think will help you get a successful start in the market and partly cover the cost of your sales promotion.THE TERAMS AS FOLLOWS:COMMODITY ART. NO. CIFC5 YOKOHAMA15PC TEA SET NF91115 US$ 13.8/SET220CC CUP & SAUCER NC904 US$ 7.6/BOX16PC KITCHENWARE NY10216/408 US$ 11.5/SET20PC DINNER SET NH91120 US$ 12.8/SET4. According to our usual practice, time D/P will be accepted only after we have established a satisfactory long-term trade relationship. For this first transaction, L/C at 30 days' sight is the best date we can accept.5. The products are marketable, and we could keep the offer valid for another 8 days. Please take the opportunity and send us immediately your affirmative reply.With our best regards!Yours sincerely,Shanghai MINHUA Imp. & Exp. Co. Ltd.DATE: 22TH,MARCH, 2003。

进出口貌似操作上海安德国际公司答案操作一：建立业务关系CONGRATULATIONS!祝贺您被上海安德国际公司聘为销售部经理助理！上海安德国际贸易公司于一九八六年由6家企业合并而成，目前它已发展成为中国最大的轻工业进出口公司之一。

该公司从业十多年来，先后同二十多个国家和地区的一百多家客户建立了良好的贸易关系，形成了较为完整的外贸渠道与销售网络，出口商品质量和服务质量在国家上均享有一定声誉。

除传统的进出口贸易外，还采用国际上通用的灵活贸易方式如合资经营、代理、联营、补偿贸易、来样加工、定牌生产、及合作合资等多种贸易方式。

该公司经营的商品主要有：各种型号缝纫机、各类铝制器皿及铝合金不粘锅、不锈钢器皿和餐具、玻璃制品、各种面料的服装、家用电器、体育用品、鞋类等等。

该公司经过市场调研，发现在埃及市场上中国的轻工业品拥有很好的声誉，于是决定拓展在该国的业务。

经了解，埃及的MASRI BRO.CO., LTD.公司是一家具有良好声誉的经销商，实力雄厚。

该公司的全称和详细地址为：MASRI BRO. CO., LTD.P.O.BOX: 14/5873ALEXANDRIA EGYPTHOT LINE: 019112575FAX: 1-212-4782432请给埃及客户发一封建立业务关系的信函，要求格式完整、正确，主要内容包括公司介绍、可提供的产品介绍，说明另邮航寄样本，并表达期待尽快与对方达成具体交易的热切愿望等。

信函日期：2003年3月2日操作二：出口报价核算请根据外国公司的询盘，并根据下述条件报出FOBC5 SHANGHAI 和CIFC5 ALEXANDRIA 的美元价格，要求列出详尽的计算过程（分步计算结果保留4位小数，最后报价取2位小数）。

"三五"牌茶餐具（"THREE FIVES" STAINLESS STEEL）商品：不锈钢组合餐具( server set ) 不锈钢组合餐具( table ware ) 不锈钢叫壶(whistling kettle) 不锈钢茶具(4-piece teaset)货号：S9420-7 S8310 S6320 S5130国内费用：每个20英尺集装箱费用如下：仓储费500元，国内运杂费1100元，包装费1400元，商检费350元，报关费50元，港口费600元，业务费2000元，其他1000元。

出口还价核算及还盘操作要求一、出口还价核算要求1.了解产品成本：了解产品所需材料、人工、运输及其他费用，并计算出产品的总成本。

这样可以帮助确定出口产品的合理报价和最低限价。

2.分析市场供需情况：了解目标市场对该产品的需求情况，以及竞争对手的报价水平。

分析供需关系和市场价格波动，找到产品的最佳报价策略。

3.考虑税费和关税：研究与目标市场相关的税收政策和关税信息。

合理考虑税费成本，以确定最终的出口价格。

4.考虑汇率风险：分析本币对目标市场货币的汇率波动情况，及时调整报价以降低汇率风险。

5.制定财务预算：根据上述信息制定出口产品的财务预算，包括销售额、成本、毛利润率等指标。

6.确定报价策略：根据成本、市场需求和竞争情况，制定出口产品的最佳报价策略，平衡市场份额和利润之间的关系。

1.做好市场调研：了解目标市场的需求情况、竞争对手的报价策略，为还盘谈判提供依据。

2.制定还盘策略：根据市场调研结果，制定还盘策略，包括降价、增加产品优势、提供附加服务等方面。

3.考虑客户需求：了解客户对产品的具体要求，根据这些要求调整还盘策略。

4.合理定价：根据产品成本、降价空间和市场竞争情况，制定合理的还盘价格。

5.强化沟通：与客户建立良好的沟通渠道，解释产品的优势和价值，并积极回应客户提出的问题和疑虑。

6.灵活应变：在谈判过程中根据客户的反馈和反应，灵活调整还盘策略和价格，以获得最佳的交易结果。

7.寻找共赢机会：在还盘过程中，寻找与客户合作的共赢机会，如定制产品、长期合作等，以增加合作的价值和可持续性。

以上是关于出口还价核算及还盘操作要求的详细介绍。

在出口过程中，了解产品成本、市场需求和竞争情况对于确定合理的出口报价至关重要。

在还盘操作中，也需要充分了解市场需求、客户要求和竞争对手的报价策略，制定合适的还盘策略和价格，通过积极的沟通和灵活的应变来寻求共赢的机会。

这些操作要求有助于提高出口策略的效果，实现出口业务的长期稳定发展。

操作一：建交参考上海林生贸易有限公司Shanghai Linsheng Trading Co., Ltd.地址:中国上海延平路548ADD: 548 YANPING ROAD，SHANGHAI 号电话：0086－021－TEL: 0086－021－传真：0086－021－FAX: 0086－021－Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeDATE: MARCH 2, 2001 Fax:065-7890023Dear Sales Manager,Through the courtesy of Bank of China, Singapore Branch, we learned that you are one of the major importers in your country of stationery and are, therefore, writing to you in the hope of establishing business relations with you.Our company is a state-owned corporation specializing in stationery and office equipment for many years. Our products, reputed for their soundquality and favorable price, are well established in markets both home and abroad. Therefore we have entered into trade relations with customers from various countries and regions in the world and business has been developing quite satisfactorily for both parties.For your interest, we would like to recommend one of our commendable products, BRIGHT brand drafting machine, which sells well in other Asian countries and is sure to find a steady demand in your country through our mutual efforts. In order to give you a brief idea of the product, we have sent you a copy of our latest catalogue for your reference. It would be in your interest to place an order with us as soon as possible, and you may get a favorable rebate for a considerable initial order.Your early reply is much appreciated.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERXXX操作二：报价参考商品：光明牌绘图机货号：SBT－1211.实际成本＝780×＝7202.国内费用：一个20'集装箱可装纸箱数＝25/××＝173国内费用＝10+(1000+1000+350+50+500+2000+1000)/173＝3.出口运费＝(1100×/173＝＝(720++/[ ＝＝(720+/[ ＝货号：70031.实际成本＝680×＝2.国内费用：一个20'集装箱可装纸箱数＝25/××＝285国内费用＝10+(1000+1000+350+50+500+2000+1000)/285＝3.出口运费＝(1100×/285＝＝++/[ ＝＝+/[ ＝货号：SDM-021.实际成本＝850×=2.国内费用：一个20'集装箱可装纸箱数＝25/××＝129国内费用＝10+(1000+1000+350+50+500+2000+1000)/129＝3.出口运费＝(1100×/129＝＝++/[ ＝＝+/[ ＝操作三：发盘参考上海林生贸易有限公司Shanghai Linsheng Trading Co., Ltd.地址:中国上海延平路548ADD: 548 YANPING ROAD，SHANGHAI 号电话：0086－021－TEL: 0086－021－传真：0086－021－FAX: 0086－021－Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeDATE: MARCH 12, 2001Dear Madam,We are glad to have received your inquiry .You may be aware that wooden cases add to both packing fees and freight, so cheaper packing in cartons will be in your interest. We assure you the seaworthiness of our cartons. For any losses caused by defects of our products, your customers can get full refunds; for other losses, they can receive replacements of spare parts for half charge.Meanwhile, please pay attention to the following points:1)We usually finance our trade with foreign customers, esp. for first transactions, by L/C at sight . Maybe you can obtain such favorable payment terms as D/P if future business develop to our mutual satisfaction.2)If transactions are concluded on CIF or CFR basis, we do not want to put you in the trouble of contacting shipping companies or arranging shipment.3)The goods will be inspected by Shanghai Inspection Bureau. Your representative can be present if it is necessary.As you can see, the above terms and conditions take the interests of both parties into consideration , so we hope you can also accept them so as to facilitate our future business. We are now glad to make you the following offer:Unit Price(USD) .Pc./ctn.Mea. . . .FOBC5 CIFC5(US$)(cm)(kg)(kg)(pcs)(US$)SBT-121180x60x3025231737003170x50x252523285SDM-02185x65x352523129Packing:To be packed in cartons of 1 pc. eachShipment:To be effected within 30 days of receipt of the related L/C.Payment:By irrevocable L/C at sight opened through a bank acceptable to the Seller. Our accounting bank is the Bank of China, Shanghai Branch.Insurance:For 110% invoice value covering All Risks & War Risk as perdated 1/1/1981.We look forward to receiving your initial order.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGER操作四：还价参考货号：SBT-121(设还价利润率为x)，则：107＝(720++/＝－ /107＝×100％＝%利润额为：107*(720++/ ＝（美元）/台货号：700392＝++/x＝ /92＝－ /92＝×100％＝%利润额为：92*＝（美元）/台货号：SDM-02 119＝++/x＝ /119＝×100％＝%利润额为：119*＝（美元）/台二、再次报价核算参考答案货号：SBT－121CIFC5＝(720++/[＝FOBC5＝(720+/[货号：7003 CIFC5＝++/[＝FOBC5＝+/[货号：SDM-02 CIFC5＝++/[＝FOBC5＝+/[＝操作五：还盘参考上海林生贸易有限公司Shanghai Linsheng Trading Co., Ltd.地址:中国上海延平路548号ADD: 548 YANPING ROAD，SHANGHAI电话：0086－021－TEL: 0086－021－传真：0086－021－FAX: 0086－021－Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeDate: March 22, 2001Dear Madam,Thank you for your fax, but we are regretful to learn of your opinion on our quotatioFor your information, Japanese makers usually ask for full charges for replacement major parts, and South Korean suppliers commonly effect shipment 60 days after receipt the related Ls/C. So which one would you like to choose: a lower price with condition service, or a higher price with complete and dependable serviceBut since this is going to be the first transaction between us and our products a new to your customers, we are ready to make you the following new offer:Art. No.Unit Price CIFC5 SINGAPOREFOBC5SHANGHAISBT-1217003SDM-02Since our manufacturing department has already received a lot of indents, please pla your order with us as soon as possible.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERXXX操作六：成交参考总货款收入：（成交总额）285×94＋129××＝总购货成本:285×680＋129×850＝总退税收入：×9％/(1+17%)＝出口运费：1100×2×＝出口保险费：×110％×%＝客户佣金：×5％＝国内费用：10×（285＋129）＋5900×2＝总利润额：＋－－－－－＝利润率：÷×100%＝5%操作七：合同参考 <1>上海林生贸易有限公司Shanghai Linsheng Trading Co., Ltd.地址:中国上海延平路548号ADD: 548 YANPING ROAD，SHANGHAI电话：0086－021－TEL: 0086－021－传真：0086－021－FAX: 0086－021－Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeDate: April 1st 2001Dear Madam,We are pleased to book your order and are enclosing the Sales Confirmation No. LS-BRTSC in duplicate. Please sign and return one copy for our file.Meanwhile, please ask your banker to open the relevant L/C without delay so that y can receive the goods on time.Thank for your cooperation.With best regard.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERXXX操作七：合同参考 <2>SALES CONFIRMATIONS/C No.: LS-BRTSC07Date: April 1st 2001The Seller:SHANGHAI LINSHENG TRADING CO. LTD The Buyer: BRIGHT STATIONERY CO.Address:548 YANPING ROAD Address: 125 SUNFLOWER PLAZASHANGHAI,SINGAPO CHINACommodity & SpecificationsQUAN...MEAS.UnitPrice(US$)AMOUNT(US$)BRIGHT BRAND DRAFTING MACHINE(SET)(KG)(KG)(CM)CIFC3 NEWYORK. 7003 . SDM-022********X50X25 129252385X65X35TOTAL CONTRACT VALUE:SAY US DOLLAR FORTY-TWO THOUSAND SEVEN HUNDREDEIGHTY-EIGHT AND CENTS FIFTY-EIGHT ONLYPACKING:TO BE PACKED IN CARTONS OF ONE EACH, TOTAL 414 CARTONS ONLY.SHIPMENT:TO BE EFFECTED BY THE SELLER FROM SHANGHAI TO SINGAPORENOT LATER 31TH MAY,2001 WITH PARTIALSHIPMENT AND TRANSHIPMENT NOT ALLOWED.PAYMENT:THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THESELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THESELLER BEFORE APRIL 25 2001 AND REMAIN VALID FOR NEGOTIATION INCHINA UNTIL THE 15TH DAY AFTER THE TIME OF SHIPMENT.THE SELLER SHALL COVER THE INSURANCE FOR 110% OF TOTAL INVOICE INSURANCE:VALUE AGAINST ALL RISKS AND WAR RISKS AS PER AND SUBJECT TORELEVANT OCEAN MARINE CARGO CLAUSES OF PEOPLE'S INSURANCECOMPANY OF CHINA DATED 1/1/1981.Confirmed by:THE SELLER THE BUYERSHANGHAI LINSHENG TRADING CO. LTD.XXX操作八：审证参考上海林生贸易有限公司Shanghai Linsheng Trading Co., Ltd.地址:中国上海延平路548号ADD: 548 YANPING ROAD，SHANGHAI电话：0086－021－TEL: 0086－021－传真：0086－021－FAX: 0086－021－审证意见信用证存在的问题需要修改的理由国外到期易产生逾期交单受益人地址有误易出现单、证不符信用证金额有误无法全额出运货物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包装条款不妥增加包装支出操作九：改证参考上海林生贸易有限公司Shanghai Linsheng Trading Co., Ltd.地址:中国上海延平路548号ADD: 548 YANPING ROAD，SHANGHAI电话：0086－021－TEL: 0086－021－传真：0086－021－FAX: 0086－021－Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeFax:065-7890023Date: April 25, 2001Dear Madam,Thank you for your L/C . However, we find it contains the following discrepancies:1. THE CREDIT IS TO EXPIRE IN CHINA, NOT IN SINGAPORE.2. THE ADDRESS OF THE APPLICANT SHOULD BE '125 SUNFLOWER PLAZA', NOT '521 SUNFLOWERPLAZA'.3. THE AMOUNT SHOULD BE 'SAY US DOLLARS FORTY-TWO THOUSAND SEVEN HUNDRED EIGHTY-EIGHT AND CENTS FIFTY-EIGHT ONLY'.4. INSURANCE IS TO BE COVERED FOR 110% OF INVOICE VALUE, NOT FOR FULL INVOICE VALUE PLUS 110%.5. THE CIC SHOULD BE DATED 01/01/1981, INSTEAD OF 01/01/1980.6. GOODS SHOULD BE PACKED IN CARTONS, NOT IN WOODEN CASES.Please ask your banker to amend the L/C accordingly, and please see to it that the L/C amendment reach us before April 30, 2001, so that you can receive the goods without delay.With Best Regards.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERXXX操作十： 订舱参考 <1>公司编号: BH07LS 出 口 货 物 订 舱 委 托 书 日期: 9-May-011)发货人SHANGHAI LINSHENG TRADING CO. LTD.548 YANPING ROADSHANGHAI CHINA 4)信用证号码 BRT-LSLC075)开证银行 DBS BANK 6)合同号码 LS-BRTSC07 7)成交金额 US$8) 装运口岸 SHANGHAI9)目的港 SINGAPORE2)收货人 TO ORDER10)转船运输 NO11)分批装运 12)信用证效期 15-Jun-01 13)装船期限 31-May-0114)运费 PREPAID15)成交条件 CIFC5SINGAPORE16)公司联系人 XXX17)电话/传真 021－3)通知人BRIGHT STATIONERY 125 SUNFLOWER PLAZA,SINGAPORE 18)公司开户行 Bank ofChina19)银行帐号 3520)特别要求21)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BRIGHT BRAND DRAFTING MACHINES CIFC5 SINGAPOREBRIGHT7003285CTNS7125KGS 6555KGS 285SETS USD94SINGAPORE SDM02129CTNS3225KGS2967KGS129SETSC/NO. 1-41429)总件数30)总毛重31)总净重32)总尺码33)总金额414CTNS10350KGS9522KGS US$34)备注操作十：订舱参考 <2> C O M M E R C I A L I NV O I C E1) SELLER3) INVOICE NO.4) INVOICE DATE SHANGHAI LINSHENG TRADING .LS-BRTINV079-May-01548 YANPING ROAD5) L/C NO.6) DATE SHANGHAI CHINA BRT-LSLC0714-Apr-01ISSUED BYDBS BANK2) BUYER8) CONTRACT NO.9) DATEBRIGHT STATIONERY CO LS-BRTSC071-Apr-01125 SUNFLOWER PLAZA10) FROM11) TO SINGAPORE SHANGHAI SINGAPORE12) SHIPPED BY13) PRICE TERMCIFC5 SINGAPORE18)14) MARKS15) DESCRIPTION OF GOODS 16) QTY.17) UNIT PRICEAMOUNT(USD)BRIGHT BRAND DRAFTINGCIFC5 SINGAPORE MACHINESBRIGHT7003285SETSSINGAPORE SDM02129SETSC/TOTAL:19)TOTAL VALUESAY US DOLLARS FORTY-TWO THOUSAND SEVEN HUNDRED EIGHTY-EIGHT AND FIFTY EIGHT ONLY20) CERTIFICATIONAS PER SALES CONFIRMATION21)PACKING7003 TO BE PACKED IN 285 CTNS OF ONE EACHSDM02 TO BE PACKED IN 129 CTNS OF ONE EACHTATAL FOUR HUNDRED AND FOURTEEN CARTOONS ONLY22)GROSS WEIGHT10350KGSL/C NO. BRT-LSLC0723) ISSUED BYSHANGHAI LINSHENG TRADING CO. LTD.24) SIGNATUREXXX6 COPIES操作十：订舱参考 <3>P A C K I N G L I S T1) SELLER3) INVOICE NO.4) INVOICE DATE SHANGHAI LINSHENG TRADING .LS-BRTINV079-May-01548 YANPING ROAD 5) FROM 6) TO SHANGHAI CHINA SHANGHAISINGOPORE7) TOTAL PACKAGES(IN WORDS)FOUR HUNDRED AND FOURTEEN CARTONS ONLY 2) BUYER8) MARKS & NOS. BRIGHT STATIONERY BRIGHT 125 SUNFLOWER PLAZA SINGAPORE SINGAPORE C/9) C/NOS. 10) NOS. & KINDS OF PKGS. 11) ITEM 12)QTY. 13) .(kg) 14) .(kg)15)MEAS(m3)BRIGHT BRAND DRAFTINGMACHINES1-285285 CTNS7003 285 SETS 7125 KGS 6555 KGS M3 286-414 129 CTNS SDM02 129 SETS 3225 KGS 2967 KGSTOTAL: 414 CTNS 414 SETS 10350 KGS 9522 KGSL/C NO. BRT-LSLC0716) ISSUED BYSHANGHAI LINSHENG TRADING CO. LTD.17) SIGNATUREXXX3 COPIES操作十一：报关参考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:操作十二：投保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林生贸易有限公司8)运输工具:(船名)(航次)HAILING9)装运港:SHANGHAI10)目的港:SINGAPORE11)投保险别:12)货物起运日期:20-May-01 ALL RISKS AND WAR RISKS AS PEROCEAN MARINE CARGO CLAUSESOF PICC DATED 1/1/1981.13)投保日期：14)投保人签字：15-May-01上海林生贸易有限公司XXX操作十二：装船参考上海林生贸易有限公司Shanghai Linsheng Trading Co., Ltd.地址:中国上海延平路548号ADD: 548 YANPING ROAD，SHANGHAI电话：0086－021－TEL: 0086－021－传真：0086－021－FAX: 0086－021－Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeDATE: May 15th 2001Dear Madam,Thank you for your fax.This is to inform you that 414 cartons of Bright Brand drafting machines under S/C No. LS-BRTSC07 have been loaded on board . Hailing , which will be sailing on May 20, 2001 The B/L No. is LS-BRTBL07, and the total invoice value is US$42,. We are confident that you will find the goods totally satisfactory to your customers.With best regards!Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERXXX操作十三：议付参考 <1>BILL OF EXCHANGENo.LS-BRTINV07For US$SHANGHAI27-May-01(amount in figure)(place and date of issue)At*****************sight of this F IRST Bill of exchange(SECOND being unpai pay to BANK OF CHINA, SHANGHAI BRANCH or order the sum ofUS DOLLARS FORTY-TWO THOUSAND SEVEN HUNDRED EIGHTY-EIGHT AND CENTS FIFTY-EIGHT ONLY(amount in words)Value received for414 CARTONS of DRAFTING MACHINES( quantity )( name of commodity )Drawn under DBS BANKL/C No.BRT-LSLC07dated14-Apr-01To:DBS BANK For and on behalf ofTRADE SERVICES DEPARTMENT SHANGHAI LINSHENG TRADING CO. LTD.6 SHENTON WAY, DBS BUILDING TOWER TWOSINGAPORE, 0106XXX(Signature)操作十三： <2>B I L L O F L A D I N G11)MARKS 12) NOS. & KINDS OF PKGS. 13)DESCRIPTION OF GOODS14) .(kg)15) MEAS(m3)BRIGHT414 CARTONS BTIGHT BRAND DRAFTING MACHINES10350SINGAPORE ART. NO. 7003C/NO. 1-414ART. NO. SDM-02FREIGHT PREPAIDL/C16)TOTAL NUMBER OF CONTAINERSSAY FOUR HUNDRED AND FOURTEEN CARTONS ONLYOR PACKAGES(IN WORDS)19)DATE20-May-0120)BYCOSCO-MIDSON SHIPPING INC林自强林自强ENDORSEMENT: SHANGHAI LINGSHENG TRADING .X X X 3 COPIES操作十三：议付参考 <3>C O M M E R C I A L I N V O I C E1) SELLER3) INVOICE NO.4) INVOICE DATE SHANGHAI LINSHENG TRADING .LS-BRTINV079-May-01548 YANPING ROAD5) L/C NO.6) DATESHANGHAI CHINA BRT-LSLC0714-Apr-01ISSUED BYDBS BANK2) BUYER8) CONTRACT NO.9) DATEBRIGHT STATIONERY CO LS-BRTSC071-Apr-01125 SUNFLOWER PLAZA10) FROM11) TOSINGAPORE SHANGHAI SINGAPORE12) SHIPPED BY13) PRICE TERMHAILING CIFC5 SINGAPORE14) MARKS15) DESCRIPTION OF GOODS 16) QTY.17) UNIT PRICE18) AMOUNT(USD)BRIGHT BRAND DRAFTING MACHINES CIFC5 SINGAPOREBRIGHT7003285SETSSINGAPORE SDM02129SETSC/TOTAL:19)TOTAL VALUESAY US DOLLARS FORTY-TWO THOUSAND SEVEN HUNDRED EIGHTY-EIGHT AND FIFTY EIGHT ONLY20) CERTIFICATIONAS PER SALES CONFIRMATION21)PACKING7003 TO BE PACKED IN 285 CTNS OF ONE EACHSDM02 TO BE PACKED IN 129 CTNS OF ONE EACHTATAL FOUR HUNDRED AND FOURTEEN CARTOONS ONLY22)GROSS WEIGHT10350KGSL/C NO. BRT-LSLC0723) ISSUED BYSHANGHAI LINSHENG TRADING CO. LTD.24) SIGNATUREXXX5 COPIES操作十三：议付参考 <4>中国人民保险公司THE PEOPLE'S INSURANCE COMPANY OF CHINA总公司设于北京一九四九年创立Head office: BEIJING Established in 1949保险单保险单号次INSURANCE POLICY POLICY NO.LS-BRTB中国人民保险公司 ( 以下简称本公司 )THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE'S INSURANCE COMPANY OF CHINA ( HEREINAFTER CA COMPANY" )根据AT THE REQUEST OF SHANGHAI LINSHENG TRADING .(以下简称被保险人 ) 的要求，由被保险人向本公司缴付约( HEREINAFTER CALLED " THE INSURED " ) AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMP定的保险，按照本保险单承保险别和背面所载条款下列INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF T 特款承保下述货物运输保险，特立本保险单AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREONBRIGHT414 CARTONS DRAFTING MACHINES US$SINGAPOREC/总保险金额:TOTAL AMOUNT INSURED:SAY US DOLLARS FORTY-SEVEN THOUSAND AND SIXTY-EIGHT ONLY保费费率装载运输工具PREMIUM AS ARRANGED RATE AS ARRANGED PER CONVEYANCE SS.HAILING开航日期自至SLG. ON OR ABT.AS PER BILL OF LADING FROM SHANGHAI TO SINGAPO 承保险别:COVERING ALL RISKS AND WAR RISKS FOR 110% OF INVOICE VALUE AS PER AND SUBJEC CONDITIONSMARINECARGO CLAUSES OF THE PEOPLES INSURANCE COMPANY OF CHINA DATED 1/1/1981.L/C NO. BRT-LSLC07所保货物，如遇出险，本公司凭本保险单及其他有关证件给付赔款。

操作一：成立业务关系上海金海贸易企业2003 年 3 月的《亚洲杂志》（Asia Source）上登载，丹麦 F.L.SMIDTH 企业欲求购中国产的自行车。

企业全称和详细地点为：F.L.SMIDTH & CO. A/S77, VIGERSLEV ALLE, DK-2500 VALBYCOPENHAGEN, DENMARKFAX:（01）20 11 90请给丹麦客户发一封成立业务关系的信件，要求格式完好、正确，主要内容包含企业介绍、可供给的产品介绍（永远牌、凤凰牌等），说明另邮航寄商品目录，并表达期望赶快与对方完成详细交易的热切梦想等。

信件日期： 2003 年 3 月 2 日操作一：建交参照金海贸易公司GOLDEN SEA TRADING CORPORATIONADD.: 8TH FLOOR, JIN DU BUILDING , 277 WU XING ROAD,SHANGHAI, CHINA TEL: 86-21-64331255 FAX: 86-21-64331256TO: F.L.SMIDTH & CO. A/S FAX: （ 01）20 11 90DATE: MARCH 2, 2003Dear Sir/Madame,We have your name and address from the Asian Source and are glad to learn your interestin Chinese bicycles.We have been in the light industrial field since 1975 and have grown to become one of the leading Imp. & Exp. companies in China, dealing with a wide range of commodities like bicycles, traditional Chinese handicrafts, and so on. We are exporting bicycles of various brands among which "Forever" and "Phoenix" Brand are the most famous ones. By keeping the principle of "EXCELLENT QUALITY, COMPETITIVE PRICE, SUPERIOR SERVICE", we have won a very goodreputation from all of our customers.Through our study of European market, bicycle, because of its cheap-price, convenience, non-air-pollution, and a good means of keeping fit, has received a warmer welcome in recent years. So we are quite sure that our products will meet the requirements of your customers.By taking this opportunity, we hope to extend our business relationship with you and our illustrated catalogs will be sent to you by separate post. Please do not hesitate to specify the items, which interest you and send us your inquiry by return. You will certainly enjoy the best cooperation provided by us.With best regards.Yours faithfully,GOLDEN SEA TRADING CORP.xxx MANAGER操作二：出口报价核算商品：永远牌山地自行车货号：YE803 / TE600颜色：蓝、绿、红、紫、白(其余商品资料可在TMT 信息查问系统中查问)已知出口退税为 9％，国内花费：出口包装费每辆10 元；整批货物 (两个货号 1200 辆 )共需仓储费500 元；国内运杂费1000 元；商检费650 元；报关费50 元；港口费 800 元；业务费2000 元；其余1000 元。

操作一：建交参考利达贸易有限公司LIDA TRADING COMPANY LIMITED地址：中国上海南京东路1267号????传真：021－ADD: EAST NANJING ROAD, SHANGHAI,CHINA ??????FAX:March 2nd 2001DRAGON TOY CO.,LTD1180 CHURCH ROAD NEWYORK,PA 19446 U.S.A.Dear Sirs,We have your name and address from the Internet and are glad to learn that you are seeking for Chinese telecontrol racing car.Our company was founded in 1952 and have grown to be one of the leading Imp. & Exp. Companies in China , dealing in toys and handicrafts. As the commodities we supply are of good quality and fair price, we have won a very good reputation from our clients all over the world.After a careful study of your market, we find that our commodities are suitable for children aged from six to fourteen, as they will make the children be more interested in sience and technology . And that is why we are filled with confidence that there is a promising market in your country.We take the liberty of writing to you with a view to establishing business relations with you and are sending you by separate post our illustrated catalogs for your reference.We 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.With best regards.Yours faithfully,LIDA TRADING CO.,LTDMANAGERXXX操作二：报价参考出口报价核算： ?????电动玩具遥控赛车货号： 18812实际采购成本＝供货价格－退税收入????????????＝150 - 150×% / ( 1 + % ) ＝（元）国内费用：[ 400 + 550 + 50 + 600 + 1400 +?????????+ (15 + 5)×200(箱)] / 2400辆(20'FCL货量)?????????＝（元）出口运费：2200× / 2400＝（元）FOBC3＝＋ / ( 1 - % - % ) /??????= / 87% /?????＝（美元）CFRC3＝＋＋/( %% )/??????= / 87% /?????＝（美元）CIFC3=++/( 1-110%×%%???????- % ) /?????＝×?????＝（美元）货号: 18814实际采购成本＝供货价格－退税收入????????????= 160 - 160×%/( 1 + % ) ＝(元）国内费用：[ 400 + 550 + 50 + 600 + 1400 + ?????????+ (15 + 5)×100(箱)] / 2000辆(20'FCL货量) ????????＝（元）出口运费：2200× / 2000＝（元）FOBC3＝＋ / ( 1 - % - % ) /?????＝（美元）CFRC3＝＋＋/( %% ) /?????＝（美元）CIFC3＝++/( 1-110%×% - %???????- % ) /?????＝（美元）货号： 18817实际采购成本＝供货价格－退税收入????????????＝170 - 170×% / ( 1 + % ) ＝（元）国内费用及出口运费同18814分别为：和（元）FOBC3＝＋ / ( 1 - % - % ) /?????＝（美元）CFRC3＝＋＋/( %% ) /?????＝（美元）CIFC3＝＋＋ / ( 1 - 110%×% - %???????- % ) /?????＝(美元）货号: 18819实际采购成本＝供货价格－退税收入????????????= 180 - 180×%×( 1 + % )＝（元）国内费用及出口运费同18812分别为：和（元）FOBC3＝＋ / ( 1 - % - % ) /?????＝（美元）CFRC3＝＋＋/( %% )/?????＝（美元）CIFC3＝( + + ) / ( 1 - 110%×%???????- % - % ) /?????＝（美元）操作三：发盘参考利达贸易有限公司LIDA TRADING COMPANY LIMITED地址：中国上海南京东路1267号???&传真：021－ADD: EAST NANJING ROAD, SHANGHAI,CHINA ???FAX:March 12nd 2001DRAGON TOY CO.,LTD1180 CHURCH ROAD NEWYORK,PA 19446 U.S.A.Dear Sirs,Thank you for your enquiry of March 7th,2001 . We are very glad to learn that you are interested in our products. Recently we have received a large number of orders from our clients and it seems that the demand is still increasing. We hope the same thing will happen in your market and are very glad to quote as follows: ?????Commodity: ???????Telecontrol Racing Car/PIECE CIFC3 NEW YORK/PIECE CIFC3 NEW YORK/PIECE CIFC3 NEW YORK/PIECE CIFC3 NEW YORK?????Packing: ??????????ART. & 18819 to packed in cartons of 12 pieces each ART. & 18817 to packed in cartons of 20 pieces eachone 20' FCL for each Art. No.?????Shipment: Shipment is to be effected within 30 days of the receipt f the relevant L/C, but not later than May 31, 2001.?????Insurance: To be covered by the seller for 110% of total invoice value against all risks and war risks.?????Payment: By irrevocable sight letter of credit for full amount of the invoice value.This quotatin is valid for 3 days and we are looking forward to receiving you order. Best regards!Yours faithfully,LIDA TRADING CO.,LTDXXXMANAGER操作四：还价参考还价核算:1) 分算法：货号 18812 客户还价 US$ CIFC3还价利润额: ×( 1 - 110%×% - 3% )××2400 ????????????- + + ×2400???????????＝（元）货号 18814 客户还价 US$ CIFC3还价利润额: ×( 1 - 110% ×% - 3% )××2000 ????????????－+ + ×2000???????????＝（元）货号 18817 客户还价 US$ CIFC3还价利润额: ×( 1 - 110% ×% - 3% )××2000 ????????????－+ +×2000???????????＝（元）货号 18819 客户还价 US$ CIFC3还价利润额: ×( 1 - 110%×% - 3% )××2400 ????????????- + +×2400???????????＝（元）公司利润额＝+++＝（元）若接受外方公司的还价，我公司的预计利润额为人民币元???总算法：货款收入：+/2400/++/2000/???????????=831600+697950=1529550(元)实际成本：[（150+180）/2400+（160+170）/2000]/（1-9%/1+17%）?????????=（元）国内费用：20/600+3000/4=24000（元）运费： 2200/4=72600（元）保险费： 1529550/110%/%=(元)佣金： 1529550/3%=(元)总利润：???????=（元）2) 经客户还价后实际采购成本应为：销售收入－保险费－佣金－公司利润（5％）－运费－国内费用18812：×( 1 - 110%×% - 3% - 5% )× -??????=×× -?????＝（元）那么，我司应掌握的供货价格（即含税购货成本）最高为：?????? / [ 1 - % / ( 1 + % ) ] ＝?????= （元）18814: ×( 1 - 110%×% - 3% - 5% )× - ＝（元）那么，我司应掌握的供货价格（即含税购货成本）最高为：?????? / [ 1 - % / ( 1 + % ) ] ＝（元）18817: ×( 1 - 110%×% - 3% - 5% )× - ＝（元）那么，我司应掌握的供货价格（即含税购货成本）最高为：?????? / [ 1 - % / ( 1 + % ) ] ＝（元）18819: ×( 1 - 110%×% - 3% - 5% )× - ＝（元）那么，我司应掌握的供货价格（即含税购货成本）最高为：?????? / [ 1 - % / ( 1 + % ) ] ＝（元）3) 再次报价：18812:实际成本: 145×[ 1 - % / ( 1 + % ) ]=（元）出口运费及国内费用不变，分别为：和;CIFC3＝( + + )/( 1 - 110%×%???????- 3% - 8% ) /?????＝（美元）18814:实际成本: 150×[ 1 - % / ( 1 + % ) ]=（元）CIFC3＝ + + )/( 1 - 110%×%???????- 3% - 8% ) /?????＝ / /?????=（美元）18817:实际成本: 160×[ 1 - % / ( 1 + % ) ]=（元）CIFC3＝ + + )/( 1 - 110%×%???????- 3% - 8% ) /?????= （美元）18819: 实际成本: 170×[ 1 - % / ( 1 + % ) ]=（元）出口运费及国内费用不变，分别为：和; CIFC3＝ + + )/( 1 - 110%×% ???????- 3% - 8% ) / ?????= （美元）操作五：还盘参考利达贸易有限公司LIDA TRADING COMPANY LIMITED地址：中国上海南京东路1267号???传真：021－ADD: EAST NANJING ROAD, SHANGHAI,CHINA ???FAX:March 22nd 2001DRAGON TOY CO.,LTD1180 CHURCH ROAD NEWYORK,PA 19446 U.S.A.Dear Sirs,Thank you for your letter of March 17th 2001. We have discussed the matter with our manufactureis and brought them to see eye to eye with the idea of lowering our price, but still your counter-offer seems too high to be accepted . Since this is the first business between us , we try our best to quote as follows: TELECONTROL RACING CARUSD /PIECE CIFC3 NEW YORKUSD /PIECE CIFC3 NEW YORKUSD /PIECE CIFC3 NEW YORK? USD /PIECE CIFC3 NEW YORK?This quotation is valid for only 8 days. Please take advantage of this chance and send your acceptance to us as soon as possible.Best regards!Yours faithfully,LIDA TRADING CO.,LTD XXX MANAGER操作六：成交参考合同核算:货号 18812 18814 18817 18819 ??电动遥控玩具赛车数量每个货号1个20'集装箱?????ART NO. 18812 & 18819 各2400辆，共计4800辆?????ART NO. 18814 & 18817 各2000辆，共计4000辆成交单价(US$)????? USD /PIECE CIFC3 NEW YORK????? USD /PIECE CIFC3 NEW YORK????? USD /PIECE CIFC3 NEW YORK????? USD /PIECE CIFC3 NEW YORK国内供货价格：元、元、元、元合同金额 USD188,总成交金额 =1553112元实际总成本[(145+170)×2400+(150+160)×2000] =（元）国内费用(400+600+600+1400)×4+(100+200)×2×20=出口运费2200 × 4 × = （元）保费188256××110%×% = （元）佣金187256××3% = （元）成交利润额188256× - 1376000 + - 24000???????????- - -??????????= （元）成交利润率 188256/ = %操作七：合同参考 <1>利达贸易有限公司LIDA TRADING COMPANY LIMITED地址：中国上海南京东路1267号???传真：021－ADD: EAST NANJING ROAD, SHANGHAI,CHINA ???FAX:April 1th 2001DRAGON TOY CO.,LTD1180 CHURCH ROAD NEWYORK,PA 19446 U.S.A.Dear Sirs,Thank you for your order of March 27th 2001. We are pleased to do business with you and are sending you our signed Sales Confirmation 01 in duplicate . Please return one copy with your counter-signature for our file.You can be assured that we will try our best to execute the order, and that the good quality of our commodities will meet your request. As the shipment date is approaching, please open the relevant L/C as soon as possible so that we can effect shipment on time.With best regards.Yours faithfully,LIDA TRADING CO.,LTDXXXMANAGER操作七： 合同参考 <2>SALES CONFIRMATION S/C No.: LD-DRGSC01 Date: April 1st 2001The Seller:?LIDA TRADING CO. LTD. The Buyer: ?DRAGON TOY CO. LTD.Address:?NO. 1267 EAST NANJING ROADAddress:? 1180 CHURCH ROAD NEWYORK???????? ??SHANGHAI, CHINA ????????? ??PA 19446 U.S.A.Item No. Commodity & Specifications Unit QuantityUnit Price (US$) AMOUNT(US$)TELECONTROL RACING CAR CIFC3 NEWYORK 1 ART. 18812 PIECE 2400 2 ART. 18814 PIECE 2000 3 ART. 18817 PIECE 2000 4 ART. 18819 PIECE2400TOTALTOTAL CONTRACT VALUE: SAY US DOLLARS ONE HUNDRED EIGHTY-EIGHT THOUSAND TWO HUNDRED AND FIFTY-SIX ONLYPACKING:ART. & 18819 TO PACKED IN CARTONS OF 12 PIECES EACH ART. & 18817 TO PACKED IN CARTONS OF 20 PIECES EACH ALL PRODUCTS IN FOUR 20' CONTAINERS.TERMS OF SHIPMENT: SHIPMENT IN MAY 2001 AFTER RECEIVING THE RELEVANT LETTER OF CREDIT,WITH PARTIAL SHIPPMENT TRANSHIPMENT ALLOWED.PORT OF LOADING& DESTINATION: FROM SHANGHAI, CHINA TO NEW YORK PAYMENT: THE BUYER SHALL OPEN AN IRREVOCABLE L/C IN FAVOR OF THE SELLER BEFOREAPR. 15TH, 2001. THE SAID L/C SHALL BE AVAILABLE BY DRAFT AT SIGHT FOR FULL INVOICE VALUE AND REMAIN VALID FOR NEGOTIATION IN CHINA FOR 15 DAYS AFTER SHIPMENT.INSURANCE: TO BE COVERED BY THE SELLER FOR 110% OF TOTAL INVOICE VALUE AGAINSTALL RISKS AND WAR RISK AS PER THE OCEAN MARINE CARGO CLAUSES OF THE PEOPLE'S INSURANCE COMPANY OF CHINA, DATED JAN. 1ST, 1981.Confirmed by:THE SELLER THE BUYERLIDA TRADING CO., LTD.GRACE GURemarks: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 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 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 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 , 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：审证参考利达贸易有限公司LIDA TRADING COMPANY LIMITED地址：中国上海南京东路1267号 ???传真：021－ADD: EAST NANJING ROAD, SHANGHAI,CHINA ???FAX:审证意见：信用证存在的问题需要修改的理由1．国外到期易产生逾期交单???????2．两个品种数量有误少于合同规定数量???????3．投保加成错误增加保费支出???????4．受益人公司名称有误易出现单、证不符???????5．一个品种货号有误与实际出运货号不符???????6．付款期限不妥超出合同规定期限???????7. ?信用证到期日提前?易产生逾期交单?????????????????????????? 审核人：XXX操作九：改证参考利达贸易有限公司LIDA TRADING COMPANY LIMITED地址：中国上海南京东路1267号???传真：021－ADD: EAST NANJING ROAD, SHANGHAI,CHINA ???FAX:April 25th 2001DRAGON TOY CO.,LTD1180 CHURCH ROAD NEWYORK,PA 19446 U.S.A.Dear Sirs,We are very glad to receive your L/C , but we are quite sorry to find that it contains some discrepancies with the S/C. Please instruct your bank to amend the L/C as quickly as possible.The L/C is to be amended as follows:????-The place of expiry: In China, in stead of 'In '????-The date of the expiry shuld beJune 15th 2001, instead of 'June 10th 2001'????-The draft(s) should be sight draft(s) instead 'at 30 days sight' ????-The Article number of the goods is '18819'in stead of '18818'. ????-The insurance value should be total invoice value plus 10% instead 'plus 110%'????-The quantity of ART & 18819 should be '2400 pieces' insead of'2000pieces'????-The beneficiary should be LIDA TRADING ., instead of LIDA . With best regards!Yours faithfully,LIDA TRADING CO.,LTD XXX MANAGER操作十：订舱参考 <1>公司编号: BH01LD 出口货物订舱委托书日期: 9-May-0121)标记唛码22)货号规格件数24)毛重25)净重26)数量单价总价TELECONTROL RACING CAR CIF NEW YORKLD-DRGSC01 18812 200CTNS 2400KGS 1800KGS 2400PCS DRAGON TOY 18814 100CTNS 2200KGS 1800KGS 2000PCS NEW YORK 18817 100CTNS 2200KGS 1800KGS 2000PCS C/ 18819 200CTNS 2400KGS 1800KGS 2400PCS29)总件数30)总毛重31)总净重32)总尺码33)总金额6009200KGS 7200KGS 99.533M3 US$CTNS34)备注操作十：订舱参考? <2>C O M M E R C I A L I N V O I C E1) SELLER 3) INVOICE NO. 4) INVOICE DATELIDA TRADING CO., LTD. LD-DRGINV01 9-May-01Address: NO. 1267 EAST NANJING ROAD, 5) L/C NO. 6) DATESHANGHAI, CHINA DRG-LDLC01 14-Apr-017) ISSUED BYCHEMICAL BANK NEWYORK2) BUYER 8) CONTRACT NO. 9) DATEDRAGON TOY CO., LTD. LD-DRGSC01 1-Apr-01Address: 1180 CHURCH ROAD NEWYORK, 10) FROM 11) TOPA 19446 U.S.A. SHANGHAI NEW YORK12) SHIPPED BY 13) PRICE TERMCIF NEW YORK14) MARKS 15) DESCRIPTION OF GOODS 16) QTY. 17) UNIT PRICE 18) AMOUNTLD-DRGSC01 TELECONTROL RACING CAR CIF NEW YORKDRAGON TOYNEWYORK ART. NO.NO. 1-600 18812 2400 PCS USD USD 18814 2000 PCS USD USD18817 2000 PCS USD USD18819 2400 PCS USD USDTOTAL:? USDAS PER SALES CONFORMATION NO. LD-DRGSC01DATED APRIL 1ST, 2001AS PER L/C DATED APRIL 14,2001ART NO. 18812 AND 18819 PACKED IN 400 CARTONSOF 12 PIECES EACH AND THEN TO TWO20'FCL CONTAINERSART NO. 18814 AND 18817 PACKED IN 200 CARTONSOF 20 PIECES EACH AND THEN TO TWO20' FCL CONTAINERSTOTAL NUMBER OF PACKAGE: 600 CTNSTOTAL GROSS WEIGHT: 9200KGS19) TOTAL VALUE:SAY US DOLLARS ONE HUNDRED AND EIGHTY-EIGHT THOUSAND TWO HUNDRED AND FIFTY-SIX ONLY20) ISSUED BYLIDA TRADING CO., LTD.21) SIGNATUREX X X3 COPIES作十：订舱参考? <3>P A C K I N G L I S T1) SELLER 3) INVOICE NO. 4) INVOICE DATE LIDA TRADING CO., LTD. LD-DRGINV01 2001-5-9 Address: NO. 1267 EAST NANJING ROAD, 5) FROM 6) TOSHANGHAI, CHINA SHANGHAI NEW YORK7) TOTAL PACKAGES(IN WORDS)SAY SIX HUNDRED CARTONS ONLY2) BUYER 8) MARKS & NOS.DRAGON TOY CO., LTD. LD-DRGSC01Address: 1180 CHURCH ROAD NEWYORK, DRAGON TOYPA 19446 U.S.A. NEWYORK9) C/NOS. 10) NOS. & KINDS OF PKGS. ??11)ITEM12)QTY.(PCS.) 13) .(kg)??14) .(kg) 15) MEAS(m3)TELECONTROL RACING CAR1-200 200 CTNS 18812 2400 2400 1800201-300 100 CTNS 18814 2000 2200 1800301-400 100 CTNS 18817 2000 2200 1800401-600 200 CTNS 18819 2400 2400 1800TOTAL 600 CTNS 8800 9200 7200SHIPPING MARKS WEIGHT AND MEAS. PER EXPORT CARTON:LD-DRGSC01 ART. NO. .(KGS.) .(KGS.) MEAS.(M3) DRAGON TOY 18812 12 9NEWYORK 18814 22 1818817 22 1818819 12 916) ISSUED BYLIDA TRADING CO., LTD.17) SIGNATUREX X X2 COPIES 操作十一：报关参考中华人民共和国海关出口货物报关单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LIDA TRADING CO.,LTD8)运输工具: (船名)(航次) CHENGFEN9)装运港: SHANGHAI 10)目的港: NEW YORK11)投保险别: 12)货物起运日期20-May-01ALL RISKS AND WAR RISKS AS PER CIC OF DATED 1/1/198113)投保日期：14)投保人签字：15-May-01 LIDA TRADING CD.,LTD. X X X操作十二：装船参考利达贸易有限公司LIDA TRADING COMPANY LIMITED地址：中国上海南京东路1267号???传真：021－ADD: EAST NANJING ROAD, SHANGHAI,CHINA ???FAX:15th May 2001DRAGON TOY CO.,LTD1180 CHURCH ROAD NEWYORK,PA 19446 U.S.A.Dear Sirs,We are very pleased to inform your that the goods(four containers oftelecontrol racing cars) under S/C will dispatch by . CHENG FEN onMay 20th 2001 and it will arrive in New York in May 30th 2001. The B/Lnumber is LD-DRGBL01 and the total invoice value is US$ .With best regards.Yours faithfully,LIDA TRADING CO.,LTDXXXMANAGER操作十三：议付参考BILL?????? OF?????? EXCHANGENo. LD_DRGINV01For US$ SHANGHAI 27-May-01 (amount in figure) (place and date of issue)At *************** sight ofthisFIRST Bill of exchange(SECOND being unpaid)pay to BANK OF CHINA, SHANGHAI BRANCH or order the sum ofSAY UNITED STATES DOLLARS ONE HUNDRED AND EIGHTY EIGHT THOUSAND AND TWO HUBDRED AND FIFTY SIX ONLY(amount in words)Value received for 600 SETS of TELECONTROL PACING CAR( quantity ) ( name of commodity )Drawn under CHEMICAL BANK NEW YORKL/C No. DRG-LDLC01 dated 14-Apr-01To: CHEMICAL BANK NEW YORK For and on behalf of55 WATER STREET, ROOM 1702, LIDA TRADING CO., LTD.NEW YORK, NEW YORK 10041X X X(Signature)B I L L??? O F??? L A D I N G1)SHIPPER 10)B/LNO.LD-DRGBL01LIDA TRADING CO., LTDAddress: NO. 1267 EAST NANJING ROAD,SHANGHAI, CHINAC O S C O2)CONSIGNEE中国远洋运输（集团）总公司TO ORDERCHINA OCEAN SHIPPING(GROUP) CO.3)NOTIFY PARTYDRAGON TOY CO., LTD.1180 CHURCH ROAD NEWYORK,PA 19446OF RECEIPT 5)OCEAN VESSELSHANGHAI CY CHENG FEN6)VOYAGE NO. 7)PORT OF LOADING ORIGINALSHANGHAI8)PORT OF DISCHARGE 9)PLACE OF DELIVERY ??Combined Transport BILL OF LADINGNEWYORK11)MARKS 12) NOS. & KINDS OFPKGS.13)DESCRIPTION OF GOODS14) .(kg)15)MEAS(m3)LD-DRGSC01 TELECONTROL RACING CAR9200DRAGON TOYNEWYORK 600 CARTONS NO. 1-600FREIGHTPREPAIDL/C NO.DRG-LDLC0116)TOTAL NUMBER OF CONTAINERSOR PACKAGES(IN WORDS)SAY SIX HUNDRED CARTONS ONLYFREIGHT & CHARGES REVENUE TONS RATE PER PREPAIDCOLLECTPREPAID AT PAYABLE AT 17)PLACE AND DATE OF ISSUE SHANGHAI20-May-01TOTAL PREPAID 18)NUMBER OF ORIGINAL B(S)LTHREE 21) 倪永海LOADING ON BOARD THE VESSEL COSCO SHANGHAI SHIPPINGCO.,LTD.19)DATE 20-May-0120)BY 倪永海AS AGENT FOR THECARRIER CHINA COSCO SHANGHAI SHIPPINGCO.,LTD.AS AGENT FOR THE CARRIER CHINAENDORSEMENT: LIDA TRADING CO., LTDX X X 3 COPIE SC O M M E R C I A L I N V O I C E1) SELLER3) INVOICE NO.4) INVOICEDATE LIDA TRADING CO., LTD. LD-DRGINV01 9-May-01Address: NO. 1267 EAST NANJINGROAD,5) L/C NO.6) DATE SHANGHAI, CHINA DRG-LDLC0114-Apr-017) ISSUED BYCHEMICAL BANK NEWYORK 2) BUYER8) CONTRACTNO. 9) DATEDRAGON TOY CO., LTD. LD-DRGSC011-Apr-01 Address: 1180 CHURCH ROAD NEWYORK, 10) FROM11) TO PA 19446 U.S.A. SHANGHAINEW YORK12) SHIPPED BY13)PRICETERMCHENG FENCIF NEW YORK14) MARKS 15) DESCRIPTION OF GOODS16)QTY. 17) UNIT PRICE 18) AMOUNTLD-DRGSC01 TELECONTROL RACING CARCIF NEW YORK DRAGON TOY NEWYORK ART. NO. NO. 1-600 18812 2400 PCS USD USD 18814 2000 PCS USD USD 18817 2000 PCS USD USD 18819 2400 PCS USD USDTOTAL:? USDAS PER SALES CONFORMATION NO.LD-DRGSC01DATED APRIL1ST,2001AS PER L/C DATED APRIL 14,2001ART NO. 18812 AND 18819 PACKED IN 400CARTONSOF 12 PIECES EACH AND THEN TO TWO20'FCL CONTAINERSART NO. 18814 AND 18817 PACKED IN 200CARTONSOF 20 PIECES EACH AND THEN TO TWO20' FCL CONTAINERSTOTAL GROSS WEIGHT 9200KGSTOTAL NET WEIGHT 7200KGS19) TOTAL VALUE:SAY US DOLLARS ONE HUNDRED AND EIGHTY-EIGHTTHOUSAND TWO HUNDRED ANDFIFTY-SIX ONLY20) ISSUED BYLIDA TRADING CO., LTD.21) SIGNATUREX X X3COPIES 中国人民保险公司THE PEOPLE'S INSURANCE COMPANY OF CHINA总公司设于北京一九四九年创立Head office: BEIJING Establish ed in 1949保险单保险单号次INSURANCE POLICY POLICY NO.LD-DRGBD01中 国 人 民 保 险 公 司 ( 以 下 简 称 本 公 司 )THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE'S INSURANCE COMPANY OF CHINA ( HEREINAFTER CALLED "THE COMPANY" ) 根 据 AT THE REQUEST OF LIDA TRADING CO., LTD(以 下 简 称 被 保 险 人 ) 的 要 求 ， 由 被 保 险 人 向 本 公 司 缴 付 约 ( HEREINAFTER CALLED " THE INSURED " ) AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE定 的 保 险 ， 按 照 本 保 险 单 承 保 险 别 和 背 面 所 载 条 款 下 列INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS POLICY特 款 承 保 下 述 货 物 运 输 保 险 ， 特 立 本 保 险 单AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREONLD-DRGSC01 DRAGON TOY NEWYORK 8800 PIECES TELECONTROLRACING CAR US$NO 1-600总 保 险 金 额:TOTAL AMOUNT INSURED:SAY US DOLLARS TWO HUNDRED AND SEVEN THOUSAND EIGHTYTWO ONLY保 费 费 率 装 载 运输 工 具PREMIUM AS ARRANGED RATE ASARRANGEDPERCONVEYANC E SS.CHENG FEN开 航 日 期 自 至SLG. ON OR ABT. AS PER BILL OF LADING FROM SHANGHAI TONEWYORK承 保 险 别:CONDITIONSCOVERING ALL RISKS AND WAR RISK AS PER AND SUBJECTTO OCEAN MARINE CARGOCLAUSES OF PICC DATED 1/1/1981 所 保 货 物， 如 遇 出 险， 本 公 司 凭 本 保 险 单 及 其 他 有 关 证 件 给 付赔款。