国贸实训作业-上海林生贸易有限公司.doc

国贸实训作业——上海林生贸易有限公司

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548号
ADD: 548 YANPING ROAD，SHANGHAI
　　　　电话：[phone]
TEL: [phone]
　　　　传真：[phone]
FAX: [phone]

Sales Manager
Bright Stationery Co.
125 Sunflower Plaza
Singapore
DATE: MARCH 2, 2001 Fax:[phone]
Dear 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 sound quality 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.
MANAGER
XXX

操作二：报价参考
商品：光明牌绘图机
货号：SBT－121
1.实际成本＝780×(1-0.09/1.17)＝720
2.国内费用：
一个20'集装箱可装纸箱数＝25/(0.8×0.6×0.3)＝173
国内费用＝10+(1000+1000+350+50+500+2000+1000)/173＝44.1040
3.出口运费＝(1100×8.25)/173＝52.4566
4.CIFC5＝(720+44.1040+52.4566)/[(1-0.05-0.15-1.1×0.009)×8.25]
＝USD125.27
5.FOBC5 ＝(720+44.1040)/[(1-0.05-0.15)×8.25]
＝USD115.77
货号：7003
1.实际成本＝680×(1-0.09/1.17)＝627.6923
2.国内费用：
一个20'集装箱可装纸箱数＝25/(0.7×0.5×0.25)＝285
国内费用＝10+(1000+1000+350+50+500+2000+1000)/285＝30.7018
3.出口运费＝(1100×8.25)/285＝31.8421
4.CIFC5＝(627.6923+30.7018+31.8421)/[(1-0.05-0.15-1.1×0.009)×8.25]
＝USD105.89
5.FOBC5 ＝(627.6923+30.7018)/[(1-0.05-0.15)×8.25]
＝USD99.76
货号：SDM-02
1.实际成本＝850×(1-0.09/1.17)=784.6154
2.国内费用：
一个20'集装箱可装纸箱数＝25/(0.85×0.65×0.35)＝129
国内费用＝10+(1000+1000+350+50+500+2000+1000)/129＝55.7364
3.出口运费＝(1100×8.25)/129＝70.3488
4.CIFC5＝(784.6154+55.7364+70.3488)/[(1-0.05-0.15-1.1×0.009)×8.25]
＝USD139.71
5.FOBC ＝(784.6154+55.7364)/[(1-0.05-0.15)×8.25]
＝USD127.33

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548号
ADD: 548 YANPING ROAD，SHANGHAI
　　　　电话：[phone]
TEL: [phone]
　　　　传真：[phone]
FAX: [phone]

操作四：还价参考
货号：SBT-121
(设还价利润率为x)，则：
107＝(720+44.1040+52.4566)/(1-0.05-x-1.1×0.009)/8.25
x＝(1-0.05-1.1×0.009)-(720+44.1040+52.4566) /8.25/107
＝0.9401－816.5606 /8.25/107
＝0.0151×100％＝1.51%
利润额为：
107*0.9401-(720+44.1040+52.4566)/8.25
＝1.6137（美元）/台
货号：7003
92＝(627.6923+30.7018+31.8421)/(1-0.05-x-1.1×0.009)/8.25
x＝(1-0.05-1.1×0.009)-(627.6923+30.7018+31.8421) /8.25/92
＝0.9401－690.2362 /8.25/92
＝0.0307×100％＝3.07%
利润额为：
92*(1-0.05-1.1*0.009)-(627.6923+30.7018+31.8421)/8.25
＝2.8242（美元）/台
货号：SDM-02
119＝(784.6154+55.7364+70.3488)/(1-0.05-x-1.1×0.009)/8.25
x＝(1-0.05-1.1×0.009)-(784.6154+55.7364+70.3488) /8.25/119
＝0.9401－910.7006 /8.25/119
＝0.0125×100％＝1.25%
利润额为：
119*(1-0.05-1.1*0.009)-(784.6154+55.7364+70.3488)/8.25
＝1.4839（美元）/台

二、再次报价核算参考答案
货号：SBT－121
CIFC5＝(720+44.1040+52.4566)/[(1-0.05-0.05-1.1×0.009)×8.25]
＝USD111.20
FOBC5＝(720+44.1040)/[(1-0.05-0.05)×8.25]＝USD102.91
货号：7003
CIFC5＝(627.6924+30.7018+31.8421)/[(1-0.05-0.05-1.1×0.009)×8.25]
＝USD94.00
FOBC5＝(627.6924+30.7018)/[(1-0.05-0.05)×8.25]＝USD88.67
货号：SDM-02
CIFC5＝(784.6155+55.7364+70.3488)/[(1-0.05-0.05-1.1×0.009)×8.25]
＝USD124.02
FOBC5＝(784.6155+55.7364)/[(1-0.05-0.05)×8.25]
＝USD113.18

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：[phone]
TEL: [phone]
　　　　传真：[phone]
FAX: [phone]

Sales Manager
Bright Stationery Co.
125 Sunflower Plaza
Singapore
Date: March 22, 2001
Dear Madam,
Thank you for your fax, but we are regretful to learn of your opinion on our quotation.
For your information, Japanese makers usually ask for full charges for replacement of major parts, and South Korean suppliers commonly effect shipment 60 days after receipt of the related Ls/C. So which one would you like to choose: a lower price with conditional service, or a higher price with complete and dependable service?
But since this is going to be the first transaction between us and our products are new to your customers, we are ready to make you the following new offer:
Art. No.
Unit Price
CIFC5 SINGAPORE

FOBC5SHANGHAI
SBT-121
USD102.91
USD111.20
7003
USD88.67
USD94.00
SDM-02
USD113.18
USD124.02

Since our manufacturing department has already received a lot of indents, please place your order with us as soon as possible.
Yours sincerely,
SHANGHAI LINSHENG TRADING CO. LTD.
MANAGER
XXX

操作六：成交参考
总货款收入：（成交总额）
285×94＋129×124.02×8.25＝353005.78

总购货成本:
285×680＋129×850＝303450.00

总退税收入：
303450.00×9％/(1+17%)＝23342.307

出口运费：
1100×2×8.25＝18150.00

出口保险费：
353005.78×110％×0.9%＝3494.7571

客户佣金：
353005.78×5％＝17650.289

国内费用：
10×（285＋129）＋5900×2＝15940.00

总利润额：
353005.78＋23342.307－303450.00－18150.00－3494.7571－17650.289－15940.00
＝17663.04

利润率：
17663.04÷353005.78×100%＝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：[phone]
TEL: [phone]
　　　　传真：[phone]
FAX: [phone]

Sales Manager
Bright Stationery Co.
125 Sunflower Plaza
Singapore
Date: April 1st 2001
Dear Madam,
We are pleased to book your order and are enclosing the Sales Confirmation No. LS-BRTSC07 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 you can receive the goods on time.
Thank for your cooperation.
With best regard.
Yours sincerely,
SHANGHAI LINSHENG TRADING CO. LTD.
MANAGER
XXX

操作七： 合同参考 <2>
SALES CONFIRMATION
S/C No.: LS-BRTSC07
Date: April 1st 2001
The Seller:SHANGHAI LINSHENG TRADING CO. LTD
The Buyer: BRIGHT STATIONERY CO.
Address:548 YANPING ROAD
Address: 125 SUNFLOWER PLAZA
SHANGHAI, CHINA
SINGAPORE

Commodity &
Specifications
QUAN.
G.W.
N.W.
MEAS.
Unit Price
(US$)
AMOUNT
(US$)
BRIGHT BRAND DRAFTING MACHINE
(SET)
(KG)
(KG)
(CM)
CIFC3 NEWYORK
ART.NO. 7003
ART.CO. SDM-02

285
25
23
70X50X25
94.00
26790.00
129
25
23
85X65X35
124.02
15998.58

42788.58
TOTAL CONTRACT VALUE:
SAY US DOLLAR FORTY-TWO THOUSAND SEVEN HUNDRED EIGHTY-EIGHT AND CENTS FIFTY-EIGHT ONLY

PACKING:
TO BE PACKED IN CARTONS OF ONE EACH, TOTAL 414 CARTONS ONLY.

SHIPMENT:
TO BE EFFECTED BY THE SELLER FROM SHANGHAI TO SINGAPORE
NOT LATER 31TH MAY,2001 WITH PARTIAL
SHIPMENT AND TRANSHIPMENT NOT ALLOWED.

PAYMENT:
THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE
SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE
SELLER BEFORE APRIL 25 2001 AND REMAIN VALID FOR NEGOTIATION IN
CHINA UNTIL THE 15TH DAY AFTER THE TIME OF SHIPMENT.

INSURANCE:
THE SELLER SHALL COVER THE INSURANCE FOR 110% OF TOTAL INVOICE
VALUE AGAINST ALL RISKS AND WAR RISKS AS PER AND SUBJECT TO
RELEVANT OCEAN MARINE CARGO CLAUSES OF PEOPLE'S INSURANCE
COMPANY OF CHINA DATED 1/1/1981.

Confirmed by:
THE SELLER
THE BUYER
SHANGHAI 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：[phone]
TEL: [phone]
　　　　传真：[phone]
FAX: [phone]

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：[phone]
TEL: [phone]
　　　　传真：[phone]
FAX: [phone]

Sales Manager
Bright Stationery Co.
125 Sunflower Plaza
Singapore
Fax:[phone]

Date: April 25, 2001
Dear Madam,
Thank you for your L/C No.BRT-LSLC07. 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 SUNFLOWER PLAZA'.
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.
MANAGER
XXX

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-01

1)发货人
SHANGHAI LINSHENG TRADING CO. LTD.
548 YANPING ROAD
SHANGHAI CHINA
4)信用证号码 　BRT-LSLC07
5)开证银行 　DBS BANK
6)合同号码 　LS-BRTSC07
7)成交金额 US$42788.58
8) 装运口岸 　SHANGHAI
9)目的港 　SINGAPORE
2)收货人
TO ORDER
10)转船运输 　NO
11)分批装运 NO
12)信用证效期 15-Jun-01
13)装船期限 31-May-01
14)运费 　PREPAID
15)成交条件 CIFC5 SINGAPORE
16)公司联系人　XXX
17)电话/传真 [phone]
3)通知人
BRIGHT STATIONERY
125 SUNFLOWER PLAZA,
SINGAPORE
18)公司开户行 Bank of China
19)银行帐号 8963465535
20)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 SINGAPORE

BRIGHT
7003
285CTNS
7125KGS
6555KGS
285SETS
USD94
USD26790.00
SINGAPORE
SDM02
129CTNS
3225KGS
2967KGS
129SETS
USD124.02
USD15998.58

C/NO. 1-414

29)总件数
30)总毛重
31)总净重
32)总尺码

33)总金额

414CTNS
10350KGS
9522KGS
49.883M3

US$42788.58
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 E

1) SELLER

3) INVOICE NO.
4) INVOICE DATE
SHANGHAI LINSHENG TRADING CO.LTD.
LS-BRTINV07
9-May-01
548 YANPING ROAD
5) L/C NO.
6) DATE
SHANGHAI CHINA
BRT-LSLC07
14-Apr-01

ISSUED BY

DBS BANK
2) BUYER

8) CONTRACT NO.
9) DATE
BRIGHT STATIONERY CO
LS-BRTSC07
1-Apr-01
125 SUNFLOWER PLAZA
10) FROM
11) TO
SINGAPORE
SHANGHAI
SINGAPORE

12) SHIPPED BY
13) PRICE TERM

CIFC5 SINGAPORE
14) MARKS
15) DESCRIPTION OF GOODS
16) QTY.
17) UNIT PRICE
18) AMOUNT

(USD)

BRIGHT BRAND DRAFTING MACHINES

CIFC5 SINGAPORE

BRIGHT
7003
285SETS
94.00
26790.00
SINGAPORE
SDM02
129SETS
124.02
15998.58
C/NO.1-414

TOTAL:
42788.58

19)TOTAL VALUE

SAY US DOLLARS FORTY-TWO THOUSAND SEVEN HUNDRED EIGHTY-EIGHT AND FIFTY EIGHT ONLY

20) CERTIFICATION

AS PER SALES CONFIRMATION NO.LS-BRTSC07

21)PACKING

7003 TO BE PACKED IN 285 CTNS OF ONE EACH

SDM02 TO BE PACKED IN 129 CTNS OF ONE EACH

TATAL FOUR HUNDRED AND FOURTEEN CARTOONS ONLY

22)GROSS WEIGHT

10350KGS

L/C NO. BRT-LSLC07

23) ISSUED BY

SHANGHAI LINSHENG TRADING CO. LTD.

24) SIGNATURE

XXX

6 COPIES

操作十： 订舱参考 <3>

P A C K I N G L I S T

1) SELLER

3) INVOICE NO.
4) INVOICE DATE
SHANGHAI LINSHENG TRADING CO.LTD.
LS-BRTINV07
9-May-01
548 YANPING ROAD
5) FROM
6) TO
SHANGHAI CHINA
SHANGHAI
SINGOPORE

7) TOTAL PACKAGES(IN WORDS)

FOUR HUNDRED AND FOURTEEN CARTONS ONLY
2) BUYER

8) MARKS & NOS.
BRIGHT STATIONERY
BRIGHT
125 SUNFLOWER PLAZA
SINGAPORE
SINGAPORE
C/NO.1-414

9) C/NOS.
10) NOS. & KINDS OF PKGS. 11) ITEM
12)QTY.
13) G.W.(kg) 14) N.W.(kg)
15) MEAS(m3)

BRIGHT BRAND DRAFTING MACHINES

1-285
285 CTNS
7003
285 SETS
7125 KGS
6555 KGS
24.938 M3
286-414
129 CTNS
SDM02
129 SETS
3225 KGS
2967 KGS
24.945M3

TOTAL:
414 CTNS

414 SETS
10350 KGS
9522 KGS
49.883M3

L/C NO. BRT-LSLC07

16) ISSUED BY

SHANGHAI LINSHENG TRADING CO. LTD.

17) SIGNATURE

XXX

3 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:

出口口岸
上海
备案号
出口日期
2001-5-20
申报日期
2001-5-12
经营单位
上海林生贸易有限公司
运输方式
海运
运输工具名称
HAILING V.022
提运单号
LS-BRTBL07
发货单位
上海林生贸易有限公司
贸易方式
一般贸易
征免性质
结汇方式
信用证
许可证号
运抵国(地区)
新加坡
指运港
新加坡
境内货源地
上海
批准文号
成交方式
CIFC5
运费
US$2200
保费
US$423.61
杂费
RMB15940.00
合同协议号
LS-BRTSC07
件数
414 CARTONS
包装种类
CARTONS
毛重(公斤)
10350
净重(公斤)
9522
集装箱号
CTBT0011-CTBT0012
随附单据
商业发票及装箱单
生产厂家
上海林生贸易有限公司
标记唛码及备注
BRIGHT
SINGAPORE
NO1-414
项号　　商品编号　商品名称、规格型号　　数量及单位　最终目的国(地区)　　单价　　总价　　　　币制　　征免
01　　　9017.1000　DRAFTING MACHINE
　　　　　　　　　　　绘图机 　　　　　　　　　　　　SINGAPORE 　　　　　　　　　　　　　　US$
　　　　　　　　　　ART.NO.7003　　　　 285 SETS　　　　　　　　　　　94.00 　26790.00
　　　　　　　　　　ART.NO.SDM-02　　　129 SETS 　　　　　　　　　　124.02 　15998.58
　　　　　　　　　　TOTAL　　　　　　　　414 SETS　　　　　　　　　　　　　　42788.58　

录入员
录入单位
兹声明以上申报无讹并承担法律责任
海关审单批注及放行日期(签章)

报关员

审单
审价
XXX

单位地址
申报单位(签章)
征税
统计
延平路548号
上海林生贸易有限公司

中国 上海

邮编
电话
填制日期
查验
放行
XXX
57234510
2001-5-12

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

3)标记
4)包装及数量
5)保险货物项目
6)保险货物金额
BRIGHT
SINGAPORE
C/NO. 1-414
414 CARTONS
BRIGHT BRAND
DRAFTING MACHINES
US$47068.00
7)总保险金额:（大写）
UNITED STATES DOLLARS FORTY-SEVEN THOUSAND SIXTY-EIGHT ONLY.

8)运输工具:
(船名)
(航次)

HAILING
V.022

9)装运港:
SHANGHAI
10)目的港:
SINGAPORE

11)投保险别:

12)货物起运日期:
20-May-01
ALL RISKS AND WAR RISKS AS PER
OCEAN MARINE CARGO CLAUSES
OF 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：[phone]
TEL: [phone]
　　　　传真：[phone]
FAX: [phone]

Sales Mana