成交函合同及核算.ppt

6.0 Key of Contract CalculationnTotal AmountnTotal Actual CostnTotal Refund TaxnTotal ProfitnTotal Profit RatenNote:all detailed expensesTotal Refund Taxn出口退税收入出口退税收入=货货价价退税退税率率 含税成本（含税成本（发票款发票款）退税退税率率=1+增值税率增值税率.Forms of Contracts.General Terms and ConditionsContract,Confirmation,Agreement,MemorandumContract,Confirmation,Agreement,MemorandumForce Majeure,ArbitrationForce Majeure,Arbitration-QualityQuality：Commodity&Commodity&SpecificationsSpecifications-Quantity:Quantity,UnitQuantity:Quantity,Unit-Package:Small&Big Packing,Package:Small&Big Packing,-PricePrice：Unit Price,Contract Unit Price,Contract ValueValue-Shipment/DeliveryShipment/Delivery：Time&Place Time&Place-PaymentPayment：Method&TimeMethod&Time-InsuranceInsurance：Risks&AmountRisks&Amount Name of CommodityName of Commodity Article Number Article Number Supplementary Supplementary “威威尔尔士士”牌牌足足球球，货货号号 WS18WS18，5 5号号球球，真真皮手缝，国际足联认证足球皮手缝，国际足联认证足球WELSON BRAND FOOTBALL WELSON BRAND FOOTBALL ART.NO.WS18,SIZE 5,ART.NO.WS18,SIZE 5,GENUINE LEATHER,HAND-SEWN,GENUINE LEATHER,HAND-SEWN,FIFA APPROVEDFIFA APPROVED QuantityQuantity /More or Less ClauseMore or Less Clause Unit Price/Contract Value Unit Price/Contract Value Price Terms Kind of Packages Method of Package No.of Packages Other details Total PackageDrum,Case,Bag20 20 pieces pieces to to a a box,box,10 10 boxes boxes to to an an export export carton.carton.Total 500 cartons only.Total 500 cartons only.每每只只包包纸纸，并并套套塑塑料料袋袋，每每一一打打装装一一坚坚固固新新木木箱箱，并刷信用证规定的唛头。共计并刷信用证规定的唛头。共计400400箱。箱。Each Each piece piece to to be be wrapped wrapped with with paper paper and and to to a a plastic plastic bagbag，each each dozen dozen then then to to a a new new strong strong wooden wooden case case brushed brushed with with the the marks marks specified specified in in the relevant L/C.Total 400 cases only.the relevant L/C.Total 400 cases only.每每2020件装一盒子，件装一盒子，1010盒子装一纸箱，共盒子装一纸箱，共500 500 纸箱纸箱Time of shipment Port of Loading&Destination Partial Shipments/Transshipment于于20002000年年7 7月，月，8 8月和月和9 9月从大连港每月等量装月从大连港每月等量装运，目的港为伦敦，允许转运。运，目的港为伦敦，允许转运。To be effected during JulyTo be effected during July，August,September August,September 2000 in three equal monthly lots from Dalian,2000 in three equal monthly lots from Dalian,China to London,U.K.with transshipment China to London,U.K.with transshipment allowed.allowed.ZIssuing BankZKind of L/CZBeneficiaryZAmountZTime of arrival of L/CZExpiry and Place买方应通过为卖方可接受的银行开立不可撤销买方应通过为卖方可接受的银行开立不可撤销的即期信用证，于装运月份前的即期信用证，于装运月份前3030天开至卖方，天开至卖方，有效至装运日后有效至装运日后1515天，在中国议付。天，在中国议付。The The Buyer Buyer shall shall open open through through a a bank bank acceptable acceptable to to the the SellerSeller an an irrevocable irrevocable sight sight L/CL/C to to reach reach the the SellerSeller 30 30 days days before before the the month month of of shipmentshipment,valid valid for for negotiation negotiation in in ChinaChina until until the the 15th 15th day day after after the the date date of of shipmentshipment.policy-holder/insurant Insured Amount Risks Kind of Insurance ClauseICC:Institute Cargo Clauses of Jan.1,1982 ICC(A)ICC(B)ICC(C)Institute War Clauses-Cargo Institute Strikes Clauses-Cargo Malicious Damage ClausesCIC:China Insurance Clauses Ocean Marine Cargo Clauses of PICC dated Jan.1,1981 FPA WPA All Risks War Risks Strike Risks由卖方以发票金额的由卖方以发票金额的110%110%投保一切险和战争险，根据中国投保一切险和战争险，根据中国人民保险公司人民保险公司19811981年年1 1月月1 1日的海洋运输货物保险条款为准。日的海洋运输货物保险条款为准。To be covered by the seller for 110%of total invoice value To be covered by the seller for 110%of total invoice value against All Risks and War Risk as per the relevant Ocean against All Risks and War Risk as per the relevant Ocean Marine Cargo Clauses of P.I.C.C.dated Jan.1,1981.Marine Cargo Clauses of P.I.C.C.dated Jan.1,1981.保险由卖方按发票金额的保险由卖方按发票金额的110%110%投保伦敦货物协会险投保伦敦货物协会险A A险，险，按伦敦保险业协会按伦敦保险业协会19821982年年1 1月月1 1日货物险条款。日货物险条款。The The seller seller shall shall cover cover the the insurance insurance for for 110%110%of of total total invoice invoice value value against against ICC(A)ICC(A)as as per per Institute Institute Cargo Cargo Clauses Clauses dated dated Jan.1,1982.Jan.1,1982.7.2 STRUCTURE OF SC LETTERnConcluding of negotiationnCountersigning the contractnSpeed up opening the L/C Concluding of NegotiationnWe are glad that through our mutual effort finally we have reached the agreementnWe believe the first transaction will turn out to be profitable to both of us.nYou may rest assured that we shall effect shipment strictly as contracted.Countersigning the ContractnWe are sending you Sales Confirmation No.990123 in duplicate.Please sign it and return one copy for our file.Speed Up Opening the L/CnIt is understood that a letter of credit in our favor covering the above mentioned goods will be established promptly.nPlease instruct your banker to issue the letter of credit as early as possible in order that we may process with the goods immediately.