上海杰依工贸有限公司国贸答案教学提纲.doc

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1、Good is good, but better carries it.精益求精，善益求善。上海杰依工贸有限公司。国贸答案。-操作一建交函：上海杰依工贸有限公司SHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY地址：中国上海浦北路906号ADD:906PUBEIROAD，SHANGHAI电话：00862164759723TEL：00862164759723传真：00862164759800FAX：00862164759800Date：March02end,2003DearKHASHOGGI:companyfromourmanager.Iknowwehavetradere

2、lationsbefore.Butthereweresomethingwrongwithourproducts.IamverysorrytohearthatandIwanttotellyouaboutoursincereapology.Ithinkitsapityforourtraderelations.Becauseourcompanyisdifferentfromlastyear.WecanpromisethatourproductswonthaveIamthenewoperatorofSHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY.Ilearnedyouran

3、yqualitativeproblems.Iknowyourcompanyisveryprestigiousbetweentradecompanies.Wewishtoexpressourdesiretoenterintobusinessrelationshipwithyouagain.Asyouknow,wearealeadingcompanywithmanyyearexperienceinspinningandweavingexportbusiness.Wehaveourprincipleas”Clients”needscomefirst.Acrediblesalesnetworkhasb

4、eensetupandwehaveourregularclientsfromover100countriesandregionsworldwide.LocatedinSHANGHAI,wetaketheadvantagetosetupoursolidifiedproductionbasisincoastalandinlandareas.Differentfromoneyearbefore,ourcompanyhavemorenewtechnology.Westrictwithourproductsquality,andanyoneofourproductwillhave3timeschecku

5、patleast.Wehavecollectmanyinformationabouttheblanket.Andwemakethenewproduction:TENDERBRANDBABYBLANKET.TENDERBRANDBABYBLANKETisveryuseful.Youcanputitonyourbed,sofa,roomground,tableandsoon.Itsverysoftandwarm.Whenyoutouchit,youwontfellcoarse.Thenewtechnologysendtheblanketveryfirm!Wehavemanydifferentcol

6、uresandstyletochoose.Babieswillverygladtohaveablanketlikethis!Togiveyouageneralideaofourproducts,weareenclosingourcatalogueforyourreference.Yourcommentsonourproductsoranyinformationonyourmarketdemandwillbereallyappreciated.Wewillwaitforyourwriteinreply.Sincerelyyours,ManagerofSalesDepartment操作二报价核算：

7、已知：运费=2700元单价：SY001=34.9元BS007=36.7元WP101=40.20元AF022=44.5元货号：SY001成本核算：实际成本购货成本退税收益=购货成本购货成本退税率（1+升值税率）34.90-34.909%/(1+17%）32.2154元/条运费核算：包装尺码为：10252.531cm20英尺集装箱装箱量：25/(1.020.5250.31）150.5979，取整，150箱报价数目：150203000打国内费用：5+(500+1000+350+50+1000+500+2000+1000）/30007.1333元/条出口运费(27008.25）/30007.425元/

8、条出口报价：FOBC3（实际成本+国内费用）/（1-佣金率-预期利润率）(32.2154+7.1333)/(1-3%-15%)/8.255.82美元/条CFRC3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）(32.2154+7.1333+7.425)/(1-3%-15%)/8.256.91美元/条CIFC3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）保费率）(32.2154+7.1333+7.425)/(1-3%-15%-110%(0.6%+0.3%)/8.257.00美元/条货号：BS007成本核算：实际成本采集购买成本退税收益36.70-36.

9、709%/(1+17%）33.8769元/条运费核算：包装尺码为：10252.531cm20英尺集装箱装箱量：25/(1.020.5250.31）150.5979，取整，150箱报价数目：150203000打国内费用：5+(500+1000+350+50+1000+500+2000+1000）/30007.1333元/条出口运费(27008.25）/30007.425元/条出口报价：FOBC3（实际成本+国内费用）/（1-佣金率-预期利润率）(33.8769+7.1333)/(1-3%-15%)/8.256.06美元/条CFRC3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）(3

10、3.8769+7.1333+7.425)/(1-3%-15%)/8.257.16美元/条CIFC3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）保费率）(33.8769+7.1333+7.425)/(1-3%-15%-110%(0.6%+0.3%)/8.2557.25美元/条货号：WP101成本核算：实际成本采集购买成本退税收益40.20-40.209%/(1+17%）37.1077元/条运费核算：包装尺码为：1055433cm20英尺集装箱装箱量：25/(1.050.540.33）133.6112，取整，133箱报价数目：133202660打国内费用：5+(500

11、+1000+350+50+1000+500+2000+1000）/26607.4060元/条出口运费(27008.25）/26608.3741元/条出口报价：FOBC3（实际成本+国内费用）/（1-佣金率-预期利润率）(37.1077+7.4060)/(1-3%-15%)/8.256.58美元/条CFRC3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）(37.1077+7.4060+8.3741)/(1-3%-15%)/8.257.82美元/条CIFC3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）保费率）(37.1077+7.4060+8.3741)

12、/（1-3%-15%-110%(0.6%+0.3%)）/8.257.91美元/条货号：AF022成本核算：实际成本采集购买成本退税收益44.50-44.509%/(1+17%）41.0769元/条运费核算：20英尺集装箱装箱量：25/(1.100.560.34）119.3659，取整，119箱报价数目：119202380打国内费用：5+(500+1000+350+50+1000+500+2000+1000）/23807.6891元/条出口运费(27008.25）/23809.3592元/条出口报价：FOBC3（实际成本+国内费用）/（1-佣金率-预期利润率）(41.0769+7.6891)/(

13、1-3%-15%)/8.257.21美元/条CFRC3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）(41.0769+7.6891+9.3592)/(1-3%-15%)/8.258.59美元/条CIFC3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）保费率）(41.0769+7.6891+9.3592)/（1-3%-15%-110%(0.6%+0.3%)）/8.258.70美元/条操作三出口发盘：上海杰依工贸有限公司SHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY地址：中国上海浦北路906号ADD:906PUBEIROAD，S

14、HANGHAI电话：00862164759723TEL：00862164759723传真：00862164759800FAX：00862164759800HassanAlKamarForGeneralTradingP.O.Box20242TaizStreetSanaa-RepublicofYemenDate:March12th,2003DearMsLamiaKHASHOGGI:Thankyouforyourinquiryandweareverygladtohearfromyouagain.Wewishtoadvisethatsamplesyourequestedhasbesenttoyouea

15、rliertoday.Kindlyinformusuponreceiptofthesaidsamples.Astotherelevantfee,inordertofacilitateyoutopromotesalesintheinitialstage,wefurnishthemtoyoufreeofcharge.Webelievethroughourmutualefforts,therewillbeactivedemandinyourmarket.Wearenowpleasedtoquoteasfollows:Art.No.Pc./ctn.Mea.(cm)G.W.(kg)N.W.(kg)Uni

16、tPrice(USD)FOBC3CFRC3CIFC3SY00120102x52.5x3139365.826.917.00BS00720102x52.5x3140376.067.167.25WP10120105x54x3343406.587.827.91AF02220110x56x3446437.218.598.70Min.Qty:AstoeachArt.No.,1x20FCLPacking:Tobepackedinplasticbagswithzipof1p.c.each,20p.c.toacarton.Shipment:Within30daysofreceiptoftherelativeL/

17、C.Payment:ByirrevocableL/CatsightopenedthroughabankacceptabletotheSeller.Insurance:OnCIFbasis,effectedbyuscovering110%oftheinvoicevalueagainstAllRisks&WarRiskasperC.I.C.dated01/01/1981.Thisquotationisonlyvalidfor5days.WewillshipmentbytheendofMay.Youarecordiallyinvitedtotakeadvantageofthisattractiveo

18、ffer.WeareanticipatingalargeorderfromtheUnitedStates,andthatwillcauseasharpriseinprice.Welookforwardtoreceivingyourorder.Yourssincerely,SHANGHAIJIEYIINDUSTRIALTRADINGCOMPANYXXXmanager操作四出口还价核算：1）利润核算：SY001总利润额：6.30x8.25x3000-32.2154x3000-5x3000-(500+1000+350+50+1000+500+2000+1000)-2700x8.25-6.30x8.2

19、5x3000(1.1x0.009+0.03)155925-96646.2-15000-6400-22275-6221.40759382.39(元)BS007总利润额：39.3487+7.4256.53x8.25x3000-33.8769x3000-5x3000-6400-2700x8.25-6.53x8.25x3000x(1.1x0.009+0.03)161617.5-101630.7-15000-6400-22275-6448.53829863.26(元)WP101总利润额：7.12x8.25x2660-37.1077x2660-5x2660-6400-2700x8.25-7.12x8.25

20、x2660x(1.1x0.009+0.03)156248.4-98706.482-13300-6400-22275-6234.31119332.61(元)AF022总利润额：7.83x8.25x2380-41.0769x2380-5x2380-6400-2700x8.25-7.83x8.25x2380x(1.1x0.009+0.03)153742.05-97763.022-11900-6400-22275-6134.30769269.72(元)2）成本核算：SY001实际成本：6.30x8.25-7.1333-7.425-6.30x8.25x(0.03+1.1x0.009+0.15)27.54

21、66采集购买成本：27.5466/(1-0.09/1.17)29.84(元)条BS007实际成本：6.53x8.25-7.1333-7.425-6.53x8.25x(0.03+1.1x0.009+0.15)29.0838采集购买成本：29.0838/(1-0.09/1.17)31.51(元)条WP101实际成本：7.12x8.25-7.4060-8.3741-7.12x8.25x(0.03+1.1x0.009+0.15)31.8052采集购买成本：31.8052/(1-0.09/1.17)34.46(元)条AF022实际成本：7.83x8.25-7.6891-9.3592-7.83x8.25x

22、(0.03+1.1x0.009+0.15)35.2821采集购买成本：35.2821/(1-0.09/1.17)38.22(元)条3）再次报价：SY001CIFC5：(32.2154+7.425+7.1333)/(1-0.009x1.1-0.08-0.05)54.3817USD6.59/电脑.BS007CIFC5：(33.8769+7.425+7.1333)/(1-0.009x1.1-0.08-0.05)56.3135USD6.83/电脑.WP101CIFC5：(37.1077+7.4060+8.3741)/(1-0.009x1.1-0.08-0.05)61.4903USD7.45/电脑.AF

23、022CIFC5：(41.0769+9.3592+7.6891)/(1-0.009X1.1-0.08-0.05)67.5796USD8.19/电脑.操作五出口还盘：上海杰依工贸有限公司SHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY地址：中国上海浦北路906号ADD:906PUBEIROAD，SHANGHAI电话：00862164759723TEL：00862164759723传真：00862164759800FAX：00862164759800HassanAlKamarForGeneralTradingP.O.Box20242TaizStreetSanaa-Repu

24、blicofYemenDate:March22nd,2003DearMsLamiaKHASHOGGI:ThankforyourletterofMarch17th.2003butsorrytolearnthatyourcustomersfindourquotationtoohigh.Ourproductshavethespecialtreatment,especiallyofthestrongandwarm,.Whenyoutouchityouwillfeelverysoft,.Itisgoodthanotherordinaryproducts.However,wecannotusetheD/P

25、,andwehopethatthefutureuseofbillsofladingforwardlettersofcredit30days.Foryourspecialsituation,wearewillingtocommissionratewillberaisedto5percentandby8percentprofitmargin.Onfavorableterms,Ihopethatyouwillgiveitcarefulconsideration.Yourssincerely,SHANGHAIJIEYIINDUSTRIALTRADINGCOMPANYXXXmanage操作六出口总核算：

26、1.成交价格:SY001:USD6.5954.3675(元)BS007:USD6.8356.3475(元)WP101:USD7.4561.4625(元)AF022：USD8.1967.5675(元)2.成交金额:6.59*3000+6.83*3000+7.45*2660+8.19*2380USD79569.2=656445.9(元）3.购货成本:34.90*3000+36.70*3000+40.20*2660+44.50*2380427642(元）4.退税收益:427642/1.17*0.09=32895.538(元）5.国内费用:5*(3000+3000+2660+2380)+4*(500+

27、1000+1000+500+2000+1000+350+50)80800（元）6.出口运费:2700*8.25*4=89100(元)7.保险费用:656445.91.10.9%=6498.8144(元）8.佣金费用:656445.9*0.05=32822.295(元)9.成交利润成交金额-实际成本-国内费用-出口运费-保险费用-佣金656445.9-427642+32895.538-80800-89100-6498.8144-32822.29552478.33(元）10.成交利润率52478.33/656445.9=8%操作八审核信用证：上海杰依工贸有限公司SHANGHAIJIEYIINDUS

28、TRIALTRADINGCOMPANY地址：中国上海浦北路906号ADD:906PUBEIROAD，SHANGHAI电话：00862164759723TEL：00862164759723传真：00862164759800FAX：00862164759800审证意见信用证存在的问题需要修改的理由信用证金额有误无法全额出运货物国外到期易孕育发生过期交单付款期限不妥凌驾合约规按期限合约号码错误与实际合约号码不符投保加成错误增加保费支出投保依据的条款制订的日子有误与实际不符检验条款不妥限制过严包装条款有误增加包装支出没有受UCP500约束的文句信用证开立无依据操作九修改信用证：上海杰依工贸有限公司SH

29、ANGHAIJIEYIINDUSTRIALTRADINGCOMPANY地址：中国上海浦北路906号ADD:906PUBEIROAD，SHANGHAI电话：00862164759723TEL：00862164759723传真：00862164759800FAX：00862164759800HassanAlKamarForGeneralTradingP.O.Box20242TaizStreetSanaa-RepublicofYemenDate:April25,2003DearMsLamiaKhashoggi：ThankyouforyourL/CNo.HSN-JYLC05.However,whenw

30、echeckedtheL/Cwiththerelevantcontract,wefoundthefollowingdiscrepancies:1TheamountoftheL/CisU.S.DOLLARSSEVENTYNINETHOUSANDFIVEHUNDREDSIXTYNINEANDCENTSTWENTYinsteadofSIXNINE.2ThenegotiationplaceshallbeinChina.3Thedraftshouldbeat30daysfromB/Ldatenot30daysaftersight.4TheS/CnumbershallbeJY-HSNSC05instead

31、ofHSN-JYSC05.5Theinsuredvalueshouldbefullinvoicevalueplus10%notplus110%anditshouldsubjecttoandasperC.I.C.dated1/1/1981notI.C.C.dated1/1/1980.6TheinspectionclauseshouldreadasInspectionshouldbeeffectedbeforeshipmentbythebeneficiary.RelevantdocumentsorcertificatesarerequiredtobeissuedbyShanghaiExportCo

32、mmodityInspectionBureauorspecificinspectoracceptedbytheBeneficiary.Meanwhile,theApplicantreservestherightofre-inspectionatthedestinationport.7Thegoodsarenotrequiredtobepackedincoloredpolybags,whichisnotinconformitywithourcontractandwillraiseourcost.8TheL/CissubjecttoUCP500.Pleaseaskyourbankertoamend

33、theL/Caccordingly,andpleaseseetoitthattheL/Camendmentshouldreachusbefore30APRIL2003,sothatyoucanreceivethegoodswithoutdelay.Yourssincerely,SHANGHAIJIEYIINDUSTRIALTRADINGCOMPANYXXXManager操作月日出口报关：报关单：中华人平易近共以及国海关出口货物报关单预录入编号:海关编号:出口口岸上海备案号出口日子2001-05-20申请报告日子2001-05-12经营单位上海杰依工贸有限公司运输方式海运运输东西名称TULIPV

34、.008提运单号JY-HSNBL05发货单位上海杰依工贸有限公司贸易方式一般贸易征免性质结汇方式信用证容许证号运抵国(地域).YEMEN指运港HODEIDAH境内货源地上海核准文号成交方式CIF运费US$10800.00保费RMB6498.81杂费RMB80800.00合约以及谈号JY-HSNBL05件数552CARTONS包装种类CARTONS非净重(公斤)23043净重(公斤)集装箱号TRCY0023-TRCY0026随附单据商业发票及装箱单出产厂家上海杰依工贸有限公司标记唛码及备注H.S.ALKAMARSANAATEL.245757C/NO1-552项号商品编号商品名称、规格型号数目及单

35、位终极目的国(地域)单价总价币制征免天乐牌晴棉毯也门USTENDERBRANDBABYBLANKETART.NO.SY001150CETS6.5919770.00ART.NO.BS007150CETS6.8320490.00ART.NO.WP101133CETS7.4519817.00ART.NO.AF022119CETS8.1919492.2079569.20税费征收情况录入员录入单位兹声明以上申请报告无讹并负担法令责任海关审单批注及放行日子(签章)审单审价报关员单位地址申请报告单位(签章)中国上海浦北路906号上海杰依工贸有限公司邮编电话填制日子XXX647597232003-05-11征

36、税统计查验放行商业发票：COMMERCIALINVOICE1)SELLERSHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY906PUBEIROADSHANGHAICHINA3)INVOICENO.：JY-HSNINV054)INVOICEDATE：9-May-015)L/CNO.：HSN-JYLC056)DATE：14-Apr-017)ISSUEDBYCREDITAGRICOLEINDOSUEZSANNA2)BUYERHASSANALKAMARFORGENERALTRADINGP.O.BOX20242TAIZSTREETSANAA-REPUBLICOFYEMEN8)C

37、ONTRACTNO.JY-HSNSC059)DATE：1-Apr-0110)FROM：SHANGHAI11)TOHODEIDAHPORT12)SHIPPEDBY13)PRICETERMCIFC5HODEIDAHPORT14)MARKS15)DESCRIPTIONOFGOODS16)QTY17)UNITPRICE18)AMOUNTH.S.ALKAMARART.SY0013000PCSUSD6.59USD19770.00SANAAART.BS0073000PCSUSD6.83USD20490.00TEL.245757ART.WP1012660PCSUSD7.45USD19817.00C/NO.1-

38、552ART.AF0222380PCSUSD8.19USD19492.20TOTAL:USD79569.2019)TOTALVALUE:SAYUSDOLLARSSEVENTYNINETHOUSANDFIVEHUNDREDANDSIXTYNINEANDCENTSTWENTYONLY20)ISSUEDBYSHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY21)SIGNATUREXXX5COPIES装箱单：PACKINGLIST1)SELLERSHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY906PUBEIROADSHANGHAICHINA3)INV

39、OICENO.:JY-HSNINV054)INVOICEDATE:9-May-015)FROMSHANGHAI6)TOHODEIDAHPORT7)TOTALPACKAGES(INWORDS)SAYFIVEHUNDREDANDFIFTYTWOCARTONSONLY2)BUYERHASSANALKAMARFORGENERALTRADINGH.S.ALKAMARP.O.BOX20242TAIZSTREETSANAASANAA-REPUBLICOFYEMENTEL.2457578)MARKS&NOS.C/NO.1-5529)C/NOS10)NOS.&KINDSOFPKGS.11)ITEM12)QTY.

40、(电脑s)13)G.W.(kg)14)N.W.(kg)15)MEAS(m3)1-150150CTNSART.SY0013000PCS5850KGS5400KGS24.901M3151-300150CTNSART.BS0073000PCS600KGS5550KGS24.901M3301-433133CTNSART.WP1012660PCS5719KGS5320KGS24.886M3434-552119CTNSRT.AF0222380PCS5474KGS5117KGS24.923M3TOTAL:552CTNS11040PCS23043KGS21387KGS99.611M316ISSUEDBYSHA

41、NGHAIJIEYIINDUSTIALTRADINGCOMPANY17)SIGNATUREXXX3COPIES操作十二投保装船：出口货物投保单：装船通知：上海杰依工贸有限公司SHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY地址：中国上海浦北路906号ADD:906PUBEIROAD，SHANGHAI电话：00862164759723TEL：00862164759723传真：00862164759800FAX：00862164759800HassanAlKamarForGeneralTradingP.O.Box20242TaizStreetSanaa-Republico

42、fYemenDate:May15,2003DearMsLamiaKhashoggi：Re:INVOICENO.:JY-HSNINV05L/CNO.:HSN-JYLC05Weherebyinformyouthatthegoodsundertheabovementionedcredithavebeenshipped.Thedetailsoftheshipmentareasfollows:ContractNo.:JY-HSNSC05Commodity:TENDERBRANDBABYBLANKETQuantity:11040CSPackingquantity:552CTNSAmount:USD7956

43、9.2Oceanvessel:TULIPTransportvoyage:V-008BillofladingNO.:JY-HSNBL05Weherebycertifythattheabovecontentistrueandcorrect.Companyname:SHANGHAIJIEYIINDUSTRIALTRADINGCOMPANYAddress:906PUBEIROAD，SHANGHAIsignature:XXX操作十三出口单据制作：汇票：BILLOFEXCHANGENo.JY-HSNINV05ForUS79569.20SHANGHAI,CHINA27-May-01(amountinfigu

44、re)(placeanddateofissue)At30DAYSFROMB/LDATEsightofthisFIRSTBillofexchange(SECONDbeingunpaid)paytoCREDITAGRICOLEINDOSUEZSHANGHAIororderthesumofUSDOLLARSSEVENTYNINETHOUSANDFIVEHUNDREDANDSIXTYNINEANDCENTSTWENTYONLY(amountinwords)Valuereceivedfor552CARTONSofTENDERBRANDBABYBLANKET(quantity)(nameofcommodity)DrawnunderCREDITAGRICLEINDOSUEZSANAAL/CNo.HSN-JYLC05dated14-Apri-01To:CREDITAGR