国际贸易实务第二章课后答案(共3页).doc
精选优质文档-倾情为你奉上上海新发展进出口贸易实业有限公司Shanghai New Development Imp. &. Exp. Enterprises Co., Ltd.中国上海外高桥保税区台中南路××号××,Tai Zhong South Road WaiGaoQiao Free Trade Zone,Shanghai,PRC电话 Telephone: 86-21- 传真 Fax:86-21-致：TO： 售 货 确 认 书 SALES CONFIRMATIONOVERSEAS TRADING CORP. 合同编号NO.: 01XDTTD-14778SINGAPORE 签订日期Date: Oct.16th,2011经双方同意按照下述条款签订本合同The buyer and seller have agreed to conclude the following transactions according to the terms and conditions stipulated below: （1）货物名称及规格Commodity & Specifications（2）数量Quantity（3）单价Unit Price（4）总额Total ValueMAXAM TOOTH PASTEART.NW101 60 000DOZENS=10 000CARTONS CIFC5% HKD118.00 SINGAPOREHKD 7 080 000 合计 TOTAL HKD 7 080 000 （5）原产国（地）COUNTRY OF ORIGIN: MADE IN CHINA（6）包装PACKING: IN CARTON （7）保险INSURANCE:TO BE COVERED BY THE SELLER FOR 110% OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER THE OCEAN MARINE CARGO CLAUSE OF PICC DATED JAN. 1st，2009.（8）付款条件TERMS OF PAYMENT：THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE BY THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE DATE OF SHIPMENT.（9）装运期 TIME OF SHIPMENT: DURING DEC.（10）装运口岸 PORT OF SHIPMENT: SHANGHAI（11）到货口岸 PORT OF DESTINATION: SINGAPORE买方： 卖 方：上海新发展进出口贸易实业有限公司The Buyer: OVERSEAS TRADING CORP. The Seller: SHANGHAI NEW DEVELOPMENT SINGAPORE IMP. & .EXP. ENTERPRISES CO.,LTD.上海新发展进出口贸易实业有限公司Shanghai New Development Imp. & Exp. Enterprises Co., Ltd中国上海外高桥保税收政策区台中南路2号2,Tai Zhong South Road WaiGaoQiao Free Trade Zone,Shanghai,PRC电话 Telephone: 86-21- 传真 Fax:86-21-致：TO： 售 货 确 认 书 SALES CONFIRMATIONOVERSEAS TRADING CORP. 合同编号NO.: 01XDTTD-14778SINGAPORE 签订日期Date: OCT.16,2011 经双方同意按照下述条款签定本合同The Buyer and Seller Have agree to conclude the following transactions according to the terms and Conditions stipulated below:1. 货物名称及规格Commodity & Specifications2. 数量Quantity3. 单价Unit Price4. 总额Total ValueMAXAM TOOTH PASTE ART.NO.NW101 60000DOZENS（10000CARTONS） CIFC5%HKD118.00 SINGAPORE HKD 7，080，000合计 TOTALHKD 7，080，0005原产国(地)COUNTRY OF ORIGIN: MADE IN CHINA6包装 PACKING: IN CARTONS OF SIX DOZENS EACH7 装运期 TIME OF SHIPMENT: DURING DEC.,SHIPMENT WITHIN 30 DAYS AFTER RECEIPT L/C8装运口岸 PORT OF SHIPMENT: SHANGHAI9到货口岸 PORT OF DESTINATION: SINGAPORE10保险INSURANCE:/TO BE COVERED BY THE SELLER FOR 110% OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER THE OCEAN MARINE CARGO CLAUSE OF PICC DATED JAN. 1ST，1981. 11付款条件: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE BY THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLE 30 DAYS BEFORE THE MONTH OF SHIPMENT VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT。 买 方: 卖 方: 上海新发展进出口贸易实业有限公司公司The Buyer: OVERSEAS TRADING CORP. The Seller: SHANGHAI NEW DEVELOPMENTSINGAPORE IMP. & EXP. ENTERPRISES CO.,LTD.5. 上海旺盛贸易公司于2011年5月收到日本三井株式会社订购17公吨海产品的询价。旺盛贸易公司按正常报价程序进行报价核算。该海产品每公吨进货价格为5600元人民币（含增值税17%），出口包装每公吨500元人民币；该批货物国内运杂费共计1200元人民币；出口商检费300元人民币；报关费100元人民币；港区港杂费950元人民币；其他各种费用共计1500元人民币。旺盛公司向银行贷款的年利率为8%；预计垫款时间两个月；银行手续费率为0.5%（按成交价格计），退税率为3%；海洋运费共2200美元，保险费率0.85%；三井株式会社要求在报价中含佣金3%。若旺盛贸易公司的预期利润是10%（以成交金额计），当时人民币对美元汇率为6.371:1，试报出CIF3%的价格是多少？分析：（1）实际成本采用本章给出的公式，代入公式计算。实际成本= 5600(1+17%-3%)÷(1+17%) = 5456.410 3元人民币/公吨（2）由于发生的国内各种费用是总额，而前面求出的是每单位实际成本，为使计算过程中的单位统一，故出口包装费用每公吨500元人民币不需要除以17公吨，而其他的费用加总后要除以出口总额17公吨。银行垫款计算的分析，在帮助与提示部分已经作出了分析，垫资利息的计算是按照采购总成本来计算的，这一点在计算时非常容易出错。国内费用= 500+ (1200+300+100+950+1500)÷17+5600×8%÷6= 812.902元人民币/公吨（3）银行手续费计算的分析，在帮助与提示部分已经作出了分析，银行手续费的计算是按照报价总金额来计算的，这一点在计算时也是非常容易出错的。银行手续费 = 报价×0.5%（4）客户佣金 = 报价×3%（5）出口运费 = =129.411 8美元= 824.4826元人民币（6）出口保险费 = CIF报价×110%×0.85%（7）利润 = 报价×10%（8）CIFC3%=(5456.410 3+812.902+824.4826) / (1-3%-0.5%-110%×0.85%-10%)÷6.371=7 093.7949÷0.855 65÷6.371=1301.29美元/公吨专心-专注-专业
