國貿(mào)上機(jī)操作.doc

經(jīng)濟(jì)貿(mào)易學(xué)院姓 名： 李帥 學(xué) 號： 201046910116 專業(yè)班級： 經(jīng)濟(jì)類1001班 授課教師： 趙秀麗 實(shí)訓(xùn)一 建立業(yè)務(wù)聯(lián)系及交易磋商實(shí)驗(yàn)?zāi)康耐ㄟ^本實(shí)驗(yàn)的操作，使學(xué)生了解并掌握建立業(yè)務(wù)聯(lián)系及進(jìn)出口貿(mào)易的基本程序，即交易前的準(zhǔn)備、交易磋商、合同的訂立及履行等環(huán)節(jié)，從而對進(jìn)出口貿(mào)易的交易程序有一個(gè)概括的認(rèn)識。實(shí)驗(yàn)重點(diǎn)與難點(diǎn)1、教學(xué)重點(diǎn)：建立業(yè)務(wù)聯(lián)系、交易磋商程序2、教學(xué)難點(diǎn)：交易磋商程序中必不可少的兩個(gè)環(huán)節(jié)實(shí)驗(yàn)內(nèi)容1、 了解建立業(yè)務(wù)聯(lián)系的步驟2、 掌握交易磋商的各環(huán)節(jié)實(shí)驗(yàn)結(jié)果分析（一） Shanghai import and export company Shanghai Zhong Shan District Number 530 Postcode： 200032Telephone number ：(0086)02164043030Z Shanghai/China February.10, 2009 She invested JapaneseTAKAMULATRADE CO.LTD310 MAJIOSAKAJAPANTEL: 028-3824-1234E-MAILADD:TAKAMULATAPAN.NET Dear Sirs,Through the courtesy of our Commercial Counselors Office in China ,we notice that you are interested in doing business with us.Our lines are mainly exp. & imp. Of playthings. We wish to establish business relations by some practical transactions. To give you a general idea of the various kinds of textiles now available for exp.,we are enclosing a catalogue and a price list for your information. We would appreciate receiving your specific enquiries.We look forward to receiving your good news. Yours faithfully, (Signature) 二、詢盤 (enquiry)TAKAMULATRADE CO.LTD310 MAJIOSAKAJAPANTEL: 028-3824-1234E-MAILADD:TAKAMULATAPAN.NET February.20, 2009 Dear Sirs,We are pleased to note from your fax of February.10 that as exporters of toy stuffs, you are interested in establishing business relations with us, which is also our desire.At present, we are in the market for playthings, and shall be glad to receive your best quotations for them. We await your early reply. Yours faithfully,(Signature)（三）、發(fā)盤 (offer) February.28, 2009Re: She invested JapaneseDear Sirs,We have received your letter of February.20, asking us to offer you the playthings has received our immediate attention .We are pleased to be told that there are very brisk demands for our products in Japan.In compliance with your request, we are making you the following offer subject to our final confirmation.1. Commodity: Shanghai import and export company playthings 2. Packing: To be packed in new bag of one each.3. Price: U.S. dollars twenty per beer, U.S. dollar thirty per cat4. Payment: By confirmed CIF, irrevocable L/C payable by draft at sight.5. Shipment: in August, 2009We hope the above will be acceptable to you and await with interest your early order. Our offer remains effective until February 30, 2009 Yours faithfully, (Signature) （四）March 10，2009Dare Sirs,Re: Shanghai import and export companyWe have received your offer of today with thanks.In reply, we very much regret to state that we find your price rather high and if you should reduce your price by, U.S. dollar five, we might like to order 10000.As the market is declining, we hope you will consider our counter-offer most favorably and inform us at your earliest convenience.We are looking forward to your early reply. Yours sincerely, (Signature)（五）March 20，2009Dear Sirs，We have received your fax of March 20, 2009.After due consideration, we have pleasure in confirming the following offer and accepting it:1. Commodity: Shanghai import and export company playthings2. Packing: To be packed in new bag of one each3. Price: U.S. dollars fifteen per beer, U.S. dollar twenty-five per cat4. Payment: By confirmed CIF, irrevocable L/C payable by draft at sight.5. Shipment: in Aug.2009.Please send us a contract and thank you for your cooperation. Yours sincerely, (Signature)實(shí)訓(xùn)二 進(jìn)出口商品報(bào)價(jià)核算實(shí)驗(yàn)?zāi)康耐ㄟ^本實(shí)驗(yàn)的操作，使學(xué)生根據(jù)所給條件和提示核算進(jìn)出口商品價(jià)格，了解并掌握出口報(bào)價(jià)核算方法。實(shí)驗(yàn)內(nèi)容1 出口成本核算。2 保險(xiǎn)費(fèi)及傭金的計(jì)算3 出口報(bào)價(jià)及效益分析 實(shí)驗(yàn)結(jié)果分析1 成本核算操作1 某公司擬出口一批玩具，已知玩具的出口退稅率是9%，玩具供貨商報(bào)出的價(jià)格和數(shù)量如下，已知增值稅率為17%，試計(jì)算公司出口該批玩具可以獲得的退稅額為多少？貨 號品 名供貨價(jià)格（人民幣元）數(shù) 量JTY2482長頸鹿每只32元5000只JTY6723恐 龍每打165元700打JTY6544黑猩猩每只28元900只JTY9832沙皮狗每打180元1000打含稅采購成本=32*5000+700*165+28*900+180*1000=480700出口退稅收入=采購含稅成本/（1+增值稅率）*出口退稅率=480700/1.17*9%=369772晨星公司出口一批工具至歐洲，三個(gè)貨號的產(chǎn)品的采購成本分列如下，請按17%的增值稅率和8%的出口退稅率求出每個(gè)貨號的實(shí)際采購成本。貨 號品 名采購成本實(shí)際成本（人民幣元）MF1505Rechargeable electric driller260元/臺KT100100pc tool kit180元/臺KT100 - 1100pc tool kit165元/套MF1505出口退稅收入=260/（1+17%）*8%=17.77 實(shí)際購貨成本=260-17.77= 242.23同理KT100實(shí)際購貨成本=180-180/1.17*8%= 167.69KT100 - 1實(shí)際購貨成本=165-165/1.17*8*= 153.723 已知某產(chǎn)品的實(shí)際成本為人民幣176元和142元，該類產(chǎn)品出口退稅率為6%，增值1稅率是17%，試求該產(chǎn)品的購貨成本分別為多少元人民幣？含稅采購成本=實(shí)際購貨成本*（1+增值稅率）/（1+增值稅率-出口退稅率）購貨成本分別為176*1.17/1.11=185.51 142*1.17/1.11=149.68（4）天工化工廠向源豐進(jìn)出口公司供應(yīng)某化工原料750噸，工廠生產(chǎn)該類化工 產(chǎn)品為每噸550元人民幣，銷售利潤是生產(chǎn)成本的10%，已知增值稅率是 17%，出口此類化工原料的退稅率為5%，試計(jì)算：A. 天工化工廠給源豐進(jìn)出口公司的供貨價(jià)格應(yīng)為每噸多少元人民幣？B. 源豐進(jìn)出口公司向天工化工廠采購該化工原料的實(shí)際成本是每噸多少元人民幣？C. 源豐進(jìn)出口公司應(yīng)向天工化工廠支付的貨款總額為多少元人民幣？D. 源豐進(jìn)出口公司出口這批化工原料后可以獲得的退稅款總額為多少元人民幣？A 供貨價(jià)格=550+550*10%=605B 出口退稅收入=550/1.17*5%=2.13 實(shí)際購貨成本=550-2.13=547.87C 貨款總額=605*750=453750D 退稅款總額=2.13*750=1597.52. 保險(xiǎn)費(fèi)、傭金核算及價(jià)格換算操作（1） 某公司出口貨物一批，成交價(jià)格為CIF，總金額為12000美元，與買方約定按發(fā)票金額的110%投保海運(yùn)一切險(xiǎn)，費(fèi)率分別為0.8%和0.38%,問該批貨物應(yīng)付的保險(xiǎn)費(fèi)為多少美元?保險(xiǎn)費(fèi)=CIF（1+投保加成率）*保險(xiǎn)費(fèi)率=12000*110%*（0.8%+0.38%）=155.76（2） 某公司向國外客戶報(bào)價(jià)供應(yīng)貨物3000公噸，單價(jià)為每公噸450美元FOB上海（凈價(jià)），現(xiàn)接客戶傳真要求出口人在價(jià)格中包含5%的傭金，請報(bào)出FOB的含擁價(jià)并計(jì)算按此條件成交，出口商共需支付傭金多少美元含傭價(jià)=凈價(jià)/（1-傭金率）=450/（1-5%）= 473.68支付傭金=473.68*3000*5%=71052（4）某商品的CFR漢堡的單價(jià)是每臺750美元，外商要求改報(bào)CIFC3%漢堡價(jià)，投保一切險(xiǎn)和戰(zhàn)爭險(xiǎn)，費(fèi)率分別為0.8%和0.5%，按照CIF成交金額加上10%投保，試計(jì)算CIFC3%價(jià)格。CIFC3=CFR/1-(1+投保加成率)*保險(xiǎn)費(fèi)率-傭金=750/1-（1+10%）*（0.8%+0.5%）-3%=906.89（5）某飼料公司向北歐商人出口合成飼料，交易雙方用FOB含擁3%的價(jià)格達(dá)成交易，每公噸的價(jià)格為375美元。貨物出運(yùn)前夕，外商因洽租船舶受挫，委托出口人辦理租船事宜并要求按CIFC3金額的110%投保一切險(xiǎn)和戰(zhàn)爭險(xiǎn)，費(fèi)率分別為0.8%和0.5%，海洋運(yùn)費(fèi)為每公噸103美元，問出口人最終報(bào)出的的價(jià)格應(yīng)為多少美元？FOB凈價(jià)=375（1-3%）= 363.75CIFC3=FOB+運(yùn)費(fèi) /1-(1+投保加成率)*保險(xiǎn)費(fèi)率-傭金=（363.75+103）/1-（1+10%）*（0.8%+0.5%）-3%=443.473. 出口報(bào)價(jià)核算（1） 上海晨星公司收到美國SPORTSMAN公司來電求購500套運(yùn)動(dòng)衫，要求別報(bào)出每套運(yùn)動(dòng)衫的FOB, CFR和CIF美元價(jià)格。經(jīng)了解，運(yùn)動(dòng)衫的國內(nèi)購貨成本為每套人民幣450元（含稅）；包裝是50套1紙箱，毛重44千克，紙箱尺碼是60x60x50厘米，包裝費(fèi)用為每箱75元；國內(nèi)運(yùn)雜費(fèi)共1000元；商檢報(bào)關(guān)費(fèi)共600元；港區(qū)港雜費(fèi)共400元；晨星公司業(yè)務(wù)費(fèi)共500元；其他費(fèi)用共400元；經(jīng)查，運(yùn)動(dòng)衫出口海洋運(yùn)費(fèi)按尺碼計(jì)算，裝運(yùn)港至紐約港每立方米的運(yùn)費(fèi)為125美元；海運(yùn)出口的保險(xiǎn)費(fèi)將按CIF成交價(jià)格加一成投保水漬險(xiǎn)，費(fèi)率0.69%；此外，運(yùn)動(dòng)衫出口有8%的退稅；出口的銀行費(fèi)用是0.5%（按成交價(jià)格計(jì)算）；晨星公司的預(yù)期利潤為出口報(bào)價(jià)的8%；美國SPORTSMAN公司要求在報(bào)價(jià)中包括該公司的5%的傭金；人民幣對美元的匯率是8.25元人民幣兌換1美元。出口退稅額=（450/1.17）*8%=32.721實(shí)際購貨成本=購貨價(jià)格 出口退稅額=450-30.77= 419.23單位產(chǎn)品總費(fèi)用=（75+1000+600+400）/500=4.15.國內(nèi)銀行手續(xù)費(fèi)=報(bào)價(jià) x 0.5%出口保費(fèi)=CIF價(jià) x 110% x 0.69% 利潤=報(bào)價(jià) x 8%客戶傭金=報(bào)價(jià) x 5%運(yùn)費(fèi)=（0.6*0.6*0.5）*125/50=0.45*8.25=3.41（1）FOBC3=實(shí)際購貨成本+單位產(chǎn)品國內(nèi)總費(fèi)用+預(yù)期利潤+傭金+銀行手續(xù)費(fèi) = 419.23+4.15+報(bào)價(jià) x 8%+報(bào)價(jià) x 5%+報(bào)價(jià) x 0.5% =423.38+報(bào)價(jià)*13.5%FOBC3=423.38/86.5%=489.46折成美元=487.19/8.25=59.33（2） 按CFR報(bào)價(jià)CFRC3=實(shí)際購貨成本+單位產(chǎn)品國內(nèi)總費(fèi)用+預(yù)期利潤+傭金+銀行手續(xù)費(fèi)+出口運(yùn)費(fèi)=423.38+3.41+報(bào)價(jià)*13.5%=424.83+3.41+報(bào)價(jià)*13.5%CFRC3= 426.79/86.5% = 493.40折成美元=493.40/8.25=59.81（3） 按CIF報(bào)價(jià)CIFC3=實(shí)際購貨成本+單位產(chǎn)品國內(nèi)總費(fèi)用+預(yù)期利潤+傭金+銀行手續(xù)費(fèi)+出口運(yùn)費(fèi)+出口保費(fèi)= 424.83+3.41+報(bào)價(jià)*13.5%+ 報(bào)價(jià) x 110% x 0.69% =426.79+報(bào)價(jià)*14.26% CFRC3=426.79/85.74%=497.77 折算成美元= 497.77/8.25=60.34 （4） 東方資源貿(mào)易公司出口一批錳鐵礦石給日本某公司，已知該礦石的國內(nèi)含稅供貨價(jià)格是每噸2800元人民幣，公司出口的定額費(fèi)率為采購成本的3%，國內(nèi)費(fèi)用共計(jì)為每噸75元；錳鐵礦石出口需繳納20%的出口稅，增值稅率17%，出口退稅率是5%；出口商進(jìn)行此項(xiàng)交易需墊款30天，銀行利率為8%（一年按360天計(jì)）；公司要求的預(yù)期利潤率是9%，人民幣對美元的匯率是8.25: 1；日本客戶要求在報(bào)價(jià)中包括其3.5%的傭金，試報(bào)出正確的FOB出口價(jià)格并計(jì)算出口商每出口一噸錳鐵礦石應(yīng)繳納的出口關(guān)稅為多少元人民幣。 實(shí)際購貨成本=購貨價(jià)格 出口退稅額 =購貨成本 x (1 + 17% - 退稅率)（1 + 17%） =2800（1+17%-5%）/(1+17%) = 2680.34費(fèi)用： 費(fèi)用=75+2800*(3%+20%)+2800*8%/12=75+644+18.66= 737.66利潤=報(bào)價(jià) x 9% 客戶傭金=報(bào)價(jià) x 3.5%FOBC3.5=實(shí)際購貨成本 +費(fèi)用 + 傭金 + + 預(yù)期利潤 =2680.34+737.66+報(bào)價(jià)*3.5%+報(bào)價(jià)*9%=3418+報(bào)價(jià)*12.5% FOBC3.5=3418/87.5%=3906.29 4.出口效益分析出口服裝一批，出口總價(jià)為65000美元CIF紐約，其中運(yùn)費(fèi)為1650美元，保險(xiǎn)費(fèi)為450美元，國內(nèi)進(jìn)價(jià)總計(jì)540000元人民幣，當(dāng)時(shí)外匯牌價(jià)為1美元折8.2人民幣，請計(jì)算該批貨物的出口換匯成本是多少，出口該批貨物是否盈利.出口換匯成本=出口所需總成本 /出口銷售凈收入=540000/(65000-1650-450) =540000/62900 =8.68.2 出口這批貨物不能盈利 實(shí)訓(xùn)三 合同的簽訂實(shí)驗(yàn)?zāi)康脑趪H貿(mào)易活動(dòng)中，合同起著規(guī)范和約束交易雙方商業(yè)行為的核心作用。通過本章的學(xué)習(xí)和實(shí)訓(xùn)操作，使學(xué)生了解合同的主要內(nèi)容，并初步掌握合同的訂立。 實(shí)驗(yàn)內(nèi)容根據(jù)出口合同基本條款的要求和雙方在交易磋商中確定的條件擬訂外銷合同。 實(shí)驗(yàn)結(jié)果分析練習(xí)1模版銷售合同SALES CONTRACT賣方SELLER:世格國際貿(mào)易有限公司DESUN TRADING CO., LTD.編號NO.:NEO2001026日期DATE:Feb. 28, 2001地點(diǎn)SIGNED IN:NANJIN G, CHINA買方BUYER:NEO GENERAL TRADING CO.買賣雙方同意以下條款達(dá)成交易：This contract Is made by and agreed between the BUYER and SELLER, in accordance with the terms and conditions stipulated below.1. 品名及規(guī)格Commodity & Specification2. 數(shù)量Quantity3. 單價(jià)及價(jià)格條款Unit Price & Trade Terms4. 金額Amountcanned mushrooms pieces & stems24 tins per carton, 425grams net weight each tin, 227grams drain weight each tin1700cartons, one 20FT CONTAINERUSD7.80/CARTON CFR DAMMAM PORT ON FULL LINER TERMSUSD7.80*1700Total:允許With溢短裝，由賣方?jīng)Q定More or less of shipment allowed at the sellers option5. 總值Total ValueUSD7.80*17006. 包裝Packingexported brown carton, with ROSE brand.7. 嘜頭Shipping MarksROSE BRAND178/2001RIYADH8. 裝運(yùn)期及運(yùn)輸方式Time of Shipment & means of TransportationNot later than Apr.30, 2001 LINER TERMS9. 裝運(yùn)港及目的地Port of Loading & Destination裝運(yùn)港：中國上海 Destination： DAMMAM10. 保險(xiǎn)Insurance11. 付款方式Terms of Payment買方應(yīng)通過一家賣方可以接受的銀行于裝運(yùn)月份前30天開立并送達(dá)賣方不可撤銷即期信用證，有效至裝運(yùn)日后15天內(nèi)在中國議付。12. 備注RemarksCFRThe BuyerThe SellerNEO GENERAL TRADING CO.世格國際貿(mào)易有限公司DESUN TRADING CO., LTD(signature)(signature)SALES CONFIRMATION賣方Seller:DALIAN TEXTILES IMPORT & EXPORT CORP.NO.:03DRA207DATE:Feb, 20,2003SIGNED IN:中國大連買方Buyer:DAEHO APPAREL CO. LTD.經(jīng)買賣雙方同意成交下列商品，訂立條款如下：This contract is made by and agreed between the BUYER and SELLER, in accordance with the terms and conditions stipulated below.嘜頭Marks and Numbers名稱及規(guī)格Description of goods數(shù)量Quantity單價(jià)Unit Price金額AmountNoPortable Mixer Pm-23$2300.00Vacuum cleaner Vc-18 100Sets 100Sets$23 FOB$47FOB$2300.00$4700.00總值TOTAL:$7000.00The BuyerThe SellerDAEHO APPAREL CO. LTD.DALIAN TEXTILES IMPORT & EXPORT CORP.實(shí)訓(xùn)四：信用證開證、審證和改證實(shí)驗(yàn)?zāi)康暮鸵笸ㄟ^本章的學(xué)習(xí)和實(shí)訓(xùn)操作，使學(xué)生了解在信用證業(yè)務(wù)中，進(jìn)出口雙方各自應(yīng)履行的義務(wù)及信用證業(yè)務(wù)環(huán)節(jié)操作程序。要求學(xué)生掌握信用證的審核及修改等操作技能。 實(shí)驗(yàn)內(nèi)容1、出口方根據(jù)進(jìn)口商開來的信用證，按照審證的一般原則和方法對收到的信用證進(jìn)行認(rèn)真細(xì)致的審核，找出信用證存在的問題。2、根據(jù)審證結(jié)果草擬改證函，要求列明不符點(diǎn)，并清晰告知客戶如何進(jìn)行修改。實(shí)驗(yàn)結(jié)果分析練習(xí)1題目要求和說明題目名稱信用證審核基本要求根據(jù)提供的外銷合同對信用證進(jìn)行審核并提出改證要求下載模板0302_信用證審核結(jié)果.doc相關(guān)說明世格公司與加拿大NEO公司達(dá)成交易后，2001年4月8日，世格公司收到NEO公司通過加拿大皇家銀行開來的編號為01/0501-FCT的信開本信用證。試根據(jù)SHDS03027出口合同對信用證進(jìn)行審核，指出信用證存在的問題并提出具體的改證要求。銷售合同SALES CONTRACT賣方SELLER:DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA編號NO.:SHDS03027日期DATE:APR.03, 2001地點(diǎn)SIGNED IN:SHANGHAI買方BUYER:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADA買賣雙方同意以下條款達(dá)成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1. 品名及規(guī)格Commodity & Specification2. 數(shù)量Quantity3. 單價(jià)及價(jià)格條款Unit Price & Trade Terms4. 金額AmountCIFC5 TORONTOCHINESE CERAMIC DINNERWAREDS151130-Piece Dinnerware and Tea SetDS220120-Piece Dinnerware SetDS450445-Piece Dinnerware SetDS512095-Piece Dinnerware Set542SETS800SETS443SETS254SETSUSD23.50USD20.40USD23.20USD30.1012737.0016320.0010277.607645.40Total:2039SETS46980.00允許With10%溢短裝，由賣方?jīng)Q定More or less of shipment allowed at the sellers option5.總值Total ValueSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.6.包裝PackingDS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY.TOTAL: 1639 CARTONS.7.嘜頭Shipping MarksAT BUYERS OPTION.8.裝運(yùn)期及運(yùn)輸方式Time of Shipment & means of TransportationTO BE EFFECTED BEFORE THE END OF APRIL 2001 WITH PARTIAL SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED.9.裝運(yùn)港及目的地Port of Loading & DestinationFROM: SHANGHAITO: TORONTO10.保險(xiǎn)InsuranceTHE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981.11.付款方式Terms of PaymentTHE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2001 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT.12.備注RemarksThe BuyerThe SellerNEO GENERAL TRADING CO.DESUN TRADING CO.,LTD.(signature)(signature)練習(xí)2題目要求和說明題目名稱信用證審核基本要求根據(jù)提供的售貨確認(rèn)書對信用證進(jìn)行審核并提出改證要求下載模板0302_信用證審核結(jié)果.doc相關(guān)說明2003年5月9日大連工藝品進(jìn)出口公司同奧地利BELLAFLORA簽訂售貨確認(rèn)書，向奧出口手工業(yè)品“圣誕禮物”，買方及時(shí)開來信用證，由通知行中國銀行大連分行發(fā)來了信用證通知書和信用證。請對該信用證進(jìn)行審核并提出修改建議。售 貨 確 認(rèn) 書SALES CONFIRMATION編號：No. 205001買方：電傳/傳真：日期：BUYERS：BELLAFLORTELEX/FAX：0732-306-075DATE：2003-05-09地址：買方訂單號：ADDRESS：BUYERS ORDER：賣方：大連工藝品進(jìn)出口公司電傳/傳真：SELLERS：DALIAN ARTS&CRAFTS IMPORT & EXPORT CORPTELEX/FAX：地址：ADDRESS：NO. 23 FUGUI STR. DALIAN, CHINA茲經(jīng)買賣雙方同意，成交下列商品，訂立條款如下：The undersigned buyers and sellers have agreed to close the following transactions according to the terms and conditions stipulated below:品名及規(guī)格NAME OF COMMODITY & SPECIFICATION單價(jià)UNIT PRICE數(shù)量QUAN金額及術(shù)語AMOUNT & PRICE TERMSCHRISTMAS GIFTSAG-1355AG-1409AAG-1409BAG-1429AG-1434AG-1451AG-1455AG-1473AG-1476AG-1410AG-1501AG-1502AG-1503AG-1505DL- (EACH 400 DOZ)1556B, 1568B, 1571B, 1603B, 1637B, 1679B, 1691B, 1768B, 1770B, 1771BDL-1734B(EACH 400 DOZ) DL-1846B, DL-1889BAM-648AM-3C-32CIF VIENNAUSD 0.660.461.010.780.500.500.520.760.900.950.520.680.580.560.541.541.43(SETS)76816006007681600600672420382240900648840960(DOZ)4000400800750 PCS750 PCS600 PCSCIF VIENNAUSD 506.88736.00606.00599.04800.00300.00349.44319.20343.80228.00468.00440.64487.20499.208600.001640.003168.00405.001155.00858.00TOTALUSD 22509.40數(shù)量及總值均允許增減 %。With 10 percent more or less both in the amount and quantity of the S/C allowed.總金額：Total Value：U.S.DOLLAR TWENTY TWO THOUSAND FIVE HUNDRED NINE AND CENTS FORTY.包裝：PACKING：IN CARTON 3保險(xiǎn)：INSURANCE：BY SELLER, FOR THE INVOICE VALUE PLUS 10PCT, AGAINST ALL RISKS AND WAR & S.R.C.C. RISKS.裝運(yùn)時(shí)間：TIME OF SHIPMENT: JUNE. 1, 2003裝運(yùn)港和目的港：PORT OF LOADING & DESTINATION: ANY PORT OF CHINA TO VIENNA付款：PAYMENT: L/C AT SIGHT, ARRIVED THE SELLER BEFORE MAY 15TH, 2003.一般條款： 請參看本合同背面嘜頭：GENERAL TERMS AND CONDITIONS: (Please see overleaf)SHIPPING MARKS買方簽字：賣方簽字：THE SIGNATURE OF BUYERSTHE SIGNATURE OF SELLERSISSUE OF A DOCUMENTARY CREDITSEQUENCE OF TOTAL*271 / 1FORM OF DOC. CREDIT*40 AIRREVOCABLEDOC. CREDIT NUMBER*20372623DATE OF ISSUE31 C030514EXPIRY*31 DDATE 030705 PLACE LINZAPPLICANT*50BELLAFLORA GARTENCENTERGESELLSCHAFT M. B. H.FRANZOSENHAUSWEG 50A-2040 LINZBENEFICIARY*59DALIAN ARTS&CRAFTS IMPORT & EXPORT CORPNO. 23 FUGUI STR. DALIAN, CHINAAMOUNT*32 BCURRENCY USD AMOUNT 21,383.93POS. /NEG. TOL. (%)39 A10/10AVAILABLE WITH/BY*41 DOBKLAT2L*BANK FUER OBEROEATERREICH UND*SALZBURG (OBERBANK)*LINZBY PAYMENTPARTIAL SHIPMENTS43 PNOT ALLOWEDTRANSSHIPMENT43 TALLOWEDLOADING IN CHARGE44 AANY CHINESE PORTFOR TRANSPORT TO.44 BVIENNALATEST SHIPMENT44 C030601DESCRIPT. OF GOODS45 ACHRISTMAS GIFTS AS PER SALES CONFIRMATION NO.205001 OF MAY. 9TH 2003CIF VIENNADOCUMENTS REQUIRED46 A1. COMMERCIAL INVOICE, 5 FOLD, ALL DULY SIGNED CERTIFYING THAT THE GOODS HAVE BEEN PACKED AND MARKED SEPARATELY FOR EACH BELLAFLORA BRANCH2. FULL SET OF CLEAN ON BOARD ORIGINAL MARINE BILL OF LADING, MADE OUT TO ORDER, BLANK ENDORSEDNOTIFY: 1. BIRKART AUSTRIA 2. BELLAFLORA3. CERTIFICATE OF P. R. CHINA ORIGIN AS PER GSP FORM A. ISSUED AND MANUALLY SIGNED BY AN AUTHORITY ALSO MANUALLY SIGNED BY EXPORTER, BEARING A REFERENCE NUMBER AND SHOWING AUSTRIA AS IMPORTING COUNTRY.4. PACKING LIST, 5-FOLD.5. INSURANCE CERTIFICATE OR POLICY FOR THE INVOICE VALUE PLUS 10 PERCENT, BLANK ENDORSED, COVERING ALL RISKS AND WAR RISKS AND RISKS OF S. R. C. C. AS PER O. M. C. C. OF P. I. C. C. CLAUSES DD. 1981,01,01 FROM SELLERS WAREHOUSE TO BUYERS WAREHOUSE. CLAIMS PAYABLE IN AUSTRIA, MANING A CLAIM SETTLING AGENT IN AUSTRIA.ADDITIONAL COND.47 AUPON RECEIPT OF DOCUMENTS STRICTLY COMPLYING WITH CREDIT TERM, WE SHALL REMIT FUNDS.DETAIL OF CHARGES71 BBANKING CHARGES, EXCEPT CHARGES OF ISSUING BANK, ARE FOR ACCOUNT OF BENEFICIARY.IF DOCUMENTS ARE PRESENTED WITH DISCREPANCY WE SHALL DEDUCT COUNTER VALUE OF USD50.00PRESENTATION PERIOD4821 DAYSCONFIRMATION*49WITHOUTSEND. TO REC. INFO.72PLEASE SEND DOCUMENTS TO US IN ONE LOT (OBERBANK, UNTERE KONAULAENDE 28, A-2040 LINZ).實(shí)訓(xùn)五 有關(guān)商業(yè)單據(jù)的填作實(shí)驗(yàn)?zāi)康呐c要求通過本實(shí)驗(yàn)項(xiàng)目的操作，根據(jù)所學(xué)專業(yè)知識和已完成課程實(shí)訓(xùn)的資料及提示，使學(xué)生了解進(jìn)出口業(yè)務(wù)中有關(guān)單據(jù)的填制。 實(shí)驗(yàn)內(nèi)容匯票的填制2、產(chǎn)地證的填制3、核銷單的填制4、許可證的填制 實(shí)驗(yàn)結(jié)果分析練習(xí)1題目要求和說明題目名稱出口收匯核銷單填制基本要求根據(jù)信用證要求填寫出口收匯核銷單下載模板1001_出口收匯核銷單.doc相關(guān)說明根據(jù)信用證要求填寫出口收匯核銷單(編號：72C173229)出口單位：蘇州毛織品進(jìn)出口貿(mào)易公司單位編碼：195762654商品中文名稱：全棉抹布商品總包裝數(shù)量：367捆本批貨物于2003年10月18日報(bào)關(guān)，報(bào)關(guān)單編號為DS9110006，預(yù)計(jì)20天收匯。出口收匯核銷單存根（蘇）編號：72C173229 出 口 單 位 蓋 章出口收匯核銷單監(jiān)