外贸业务管理及综合管理知识实训课程.docx

《外贸业务综合实训》课程练习册
第一部分 公司备案登记等业务办理
练习一、对外贸易经营者的备案登记
背景材料：上海振华贸易公司拟从事货物进出口的业务，需进行备案登记工作。
实务练习：
1、 填写《对外贸易经营者备案登记表》（下载表格并填写）
2、 制作备案登记所需的文件、证件材料。（写出材料清单）
练习二、申领进出口许可证
背景材料：上海振华贸易公司拟申请输欧盟十类纺织品的额度。
实务练习：
1、企业如何申领用于网上申领许可证的电子钥匙（网上操作）
2、填写《中华人民共和国出口许可证申请表》（下载表格并填写）
3、制作进出口许可证所需的文件、证件材料。（写出材料清单）
练习三、申领一般原产地证（CO）
背景材料：上海振华贸易公司须申领一般原产地证
实务练习：
1、填写《中华人民共和国出口货物原产地证明书/加工装配证明书申请书》。（下载表格并填写）
2、制作原产地证的申领所需的文件、证件材料。（写出材料清单）
3、填写《中华人民共和国出口货物原产地证明书》。（下载表格并填写）
练习四、申领普惠制原产地证（FORM A）
背景材料：上海振华贸易公司须申领普惠制原产地证
实务练习：
1、申领普惠制原产地证明书手续的办理。（写出申请单位领证时需提交资料清单）
2、填写《中华人民共和国普惠制原产地证明书》（FORM A）。（下载表格并填写）
第二部分 建立业务关系
背景材料：上海振华贸易公司新增玩具、童车等出口业务，目标为开拓北欧市场
实务练习：
1、利用网络检索工具及电子邮件采集(运用网络检索工具采集信息、运用电子邮件收集客户信息、进行初步分类整理后整理在一个文件夹中)
2、利用网络检索工具及电子邮件发布商务信息(撰写建立业务关系的信函并运用电子邮件发布)
第三部分、出口交易磋商
练习一、出口报价核算：
背景材料：陶瓷娃娃的采购成本为每打576元人民币（含17%增值税），出口退税率为9%，东鹏公司出口一个20英尺集装箱陶瓷娃娃的国内包干费用总计为3800元人民币（40英尺集装箱国内包干费为7000元人民币）；公司内部的经营管理费用是采购成本的3%。如果客户出价每打CIFC3%利物浦46.6英镑，
实务练习：试计算:
(1)出口一个20英尺集装箱能够获利多少元人民币?
(2)若公司坚持5%的销售利润率,那么其能够接受的CIFC5%价格应为每打多少英镑? (出口报价核算)
(3)如果汇率变化为1英镑兑换一三.38元人民币,出口商按客户价格成交共能获利多少元人民币? (利润核算)
(4)如果汇率不变,进口商增加订货至一个40英尺整箱,在出口退税率下调1个百分点的情况下,计算出口商的总利润额和出口利润率. (利润核算)
(5)若出口商5%的出口利润率不变,在题(4)条件下,东鹏公司应向英国客户提出的还价为每打多少英镑?
(6):按CIF报价的120%投保平安险及战争险，:费率0.96%.请计算保险费
注:汇率:1英镑兑换一三.4元;运价:20英尺货柜为2一八0美元,40英尺货柜为4032美元;投保:按CIF报价的120%投保:费率0.96%.
练习二、出口发盘
背景材料：2005年10月8日巴基斯坦A进口商向上海振华贸易公司发来电传，如下：
INTERESTED　IN COLOUR TV SET SHANGHAI BRAND MODEL 345 PLEASE OFFER
实务练习：请给客户回函,正确发盘。
练习三、出口还盘
背景材料：1.DDF STATIONERY TRADING COMPANY
　　　lMARCH 19,2001
　　　lGOLDEN DEER STATIONERY CO.LTD.
　　　lDEAR SIRS,
　　　lTHANK YOU FOR YOUR SAMPLES OF COLOR PENS.
　　　lWE WOULD LIKE TO BRING YOUR ATTENTION TO THE CARDBOARD PACKAGE OF YOUR 　　　　　　　　　　　　　
　PRODUCT.THE EXISTING PACKAGE IF TOO ROUGH AND WEAK.SOMETIMES THE PRINTING 　
　BECOMES VERY BLUR.
　　　ALTHOUGH THE QUALITY IS GOOD,BUT OWING TO THE POOR PACKING,NO CUSTOMERS 　
　ARE WILLING TO BUY AT YOUR HIGH PRICE.SO WO ADVISE YOU CUT YOUR PRICE BY 10%
　AT THIS TIME AND IMPROVE YOUR PACKING IN FUTURE SO AS TO SUPPORT A HIGHER PRICE.
　LOOKING FORWARD TO YOUR EARLY REPLY.
　YOURS SINCERELY,
　Francesco Marani
实务练习：请给客户回函,同意卡纸包装的货物降价5%,并推荐铁盒包装,其价格比原卡纸包　　
　　　　　装报价高1%.
练习四、接受
背景资料：
. 上海振华贸易公司2002年5月5日收到伦敦客户 Buttor Korner,ltd.订单No.029804.与工厂联系后获知有现货.缮制合同N0.02-B345,采用信用证支付货款,6月底交货.一五日给国外客户去函,并随寄合同,要求会签.
实务练习：请根据上述情景,撰写回复函。
练习五、出口成交核算
背景资料：

上海振华贸易公司CIF条件出口英文打字机至马来西亚，成交资料如下
货号 数量单位 金额 成本 包装尺码 包装方式
ST990 1200SET 36美元260元56X35X34CM 4
ST660 1200SET 39美元305元56X35X34CM 4
汇率 保费率 加成率 佣金率 增值税率 退税率
8.26 0.9% 10% 5% 17% 9%
国内费用:一个20英尺集装箱的国内包干费用总额为6870元人民币;公司的业务费用率为购货成本的1.5%;出口运费为:一三20美元/20‘(一五00台)
实务练习：
请根据以上成交资料计算出口商的成交总利润额为多少元人民币？利润率为多少？
练习六、签订出口合同
背景资料：以下为交易磋商往来函电
®seller: Shanghai Yuanda Imp.& Expxpany
®address:16th Floor,Dragon Mansion,1088 Liyang Road,Shanghai 200081 China
®Tel:[phone]
®Buyer:yongyuan Corporation,Hong Kong
®address:Rm 1008-1011,Office Tower,Convention Plaza, 1 Harbour Road,Wanchai,H.K.
®Tel:[phone] Fax:[phone]
®5-8-2001(I)
®RE:CHINESE RICE F.A.Q.
®BROKEN GRAINS (MAX.)20%
®ADMIXTURE(MAX.)0.2%
®MOISTURE(MAX)10%
®SPECIFICATION:50KG PER GUNNY(NEW)
®MORE OR LESS 5% IN QUANTITY
®IN JULY 2002 SAMPLE OF CHINA RICE RECEIVED QUALITY TESTED OK 1000 TONS NEEDED PLS INFORM CIFC3 SINGAPORE PAYMENT BY D/P AT 30 DAYS SIGHT.
®10-8-2001(O)
®RE YTLX DD5/8 CHINA RICE OFFER FIRM VALID 17TH HERE 1000 TONS CIFC3 SINGAPORE USD380/TON PAYMENT BY IRREVOCABLE SIGHT L/C SHIPMENT WITHIN 30DAYS AFTER RECEIPT RELEVANT L/C B.RGDS
®一五-8-2001(I)
®TKS FOR YTLX 10/8 YOUR PRICE UNACCEPTABLE 1000TONS DECEMBER 500TONS JANUARY RESPECTIVELY AT USD350/TON L/C AT 30 DAYS SIGHT.
®20-8-2001(O)
®YTLX DD 一五/8 NOTED N TKS VR IN A POSITION TO ACCEPT PRC AT USD 370/TON CIFC3 SINGAPORE L/C AT SIGHT
®23-8-2001(I)
®PLS LOWER YOUR PRC TO USD360/TON L.C AFTER 30 DAYS 2000TONS EQUAL LOTS DEC/JAN
®25-8-2001(O)
®YTLX DD 23/8 NOTED YOUR PRICE ACCEPTED L/C AT SIGHT
®26-8-2001(I)
®YTLX DD 25/8 NOTED V CFM CHINA RICE SAME AS SAMPLE AT USD360/TONCIFC3 SINGAPORE 2000TONS EQUAL LOTS DEC/JAN PLS RUSH S/C FOR OPEN L/C.
®27-8-2001(O)
®YTLX DD 26/8 NOTED TO ESTABLISH BIZ WZ U V CFM CHINA RICE SAME AS SAMPLE CIFC3 SINGAPORE USD 360/TON 2000TONS EQUAL LOTS DEC/JAN IRREVOCABLE SIGHT L.C REACH US NOT LATER THAN 一五TH OCTOBER.S/C AIRMAILED U AND OUR BANK COMMUNICATION BANK SHANGHAI ADD.200 JIANG XI ZHONG RD PLS RUSH LC ASAP
®28-9-2001(I)
®WE NTE THE ADDRESS OF YR BANK TKS PLS UNDERSTAND OUR L.C TO BE OPENED BY GOLD DEER CORPORATION., NO.4,JALAN PISANG,SINGAPORE.
实务练习：
根据往来函电订立销货合同(号码:02JC9876)

第四部分、出口合同履行
练习一、开信用证申请书
背景资料：销货合同(号码:02JC9876)内容
实务练习：根据已签合同，开填写信用证申请书。
练习二、信用证审核
背景资料：1.合同
销 售 合 同
SALES CONTRACT

Sellers:：GREAT WALL TRADING CO.,LTD. Contract No.: GW2004X06
Address: RM201 HUASHENG BUILDING Date: 2004.4.22
NINGBO P.R. CHINA. Signed at: NINGBO
Fax: [phone]
Buyers: F.T.C. CORP.
Address: AKEDSANTERINK AUTO P. O. BOX. 9. FINLAND
Fax:

This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:

1) 货号、品名及规格 (2) 数量 (3) 单位 （4）单价 （5）金额
Name of Commodity and specifications Quantity Unit Unit Price Amount

HALOGEN FITTING W500 9600PCS PC CIF HELSINKI USD36 480.00
USD3.80/PC

10% more or less both in amount and
quantity allowed Total Amount USD36 480.00

（6）Packing: CARTON (7) Delivery From NINGBO to HELSINKI
(8) Shipping Marks: N /M
(9) Time of Shipment: Within 30 days after receipt of L/C. allowing transhipment and partial shipment.
(10) Terms of Payment: By 100% Confirmed Irrevocable Letter of Credit in favor of the Sellers to
be available by sight draft to be opened and to reach China before MAY 1, 2004 and to remain valid for negotiation in China until the 一五th days after the foresaid Time of Shipment. L/C must mention this contract number L/C advised by BANK OF CHINA NINGBO BRANCH. ALL banking Charges outside China (the mainland of China) are for account of the Drawee.
(11) Insurance: To be effected by Sellers for 110% of full invoice value covering F. P. A up to HELSINKI
(12) Arbitration: All dispute arising from the execution of or in connection with this contract shall be settled amicable by negotiation. In case of settlement can be reached through negotiation the case shall then be submitted to China International Economic & Trade Arbitration Committee. In Shenzhen (or in Beijing) for arbitration in act with its sure of procedures. The arbitral award is final and binding upon both parties for setting the Dispute. The fee, for arbitration shall be borne by the losing party unless otherwise awarded.

The Seller GREAT WALL TRADING CO.,LTD The Buyer ALICE

马 丁

2.信用证
Issue of Documentary Credit
Issuing Bank ： METITABANKLTD., FINLAND.
Doc. Credit NO ： REVOCABLE
Credit Number ： LRT9802457
Date of Issue ： 040428
Expiry ： Date 040416 Place FINLAND
Applicant ： F. T. C. CO.
AKEKSANTERINK AUTO
P. O. BOX 9, FINLAND
Beneficiary ： GREAT WALL TRADING CO., LTD.
RM201 HUASHENG BUILDING
NINGBO P. R. CHINA
Amount ： USD 3 648.00 (SAY U.S. DOLLARS THIRTY SIX
THOUSAND FOUR HUNDERD AND EIGHT ONLY)
Available with/by ： ANY BANK IN ADVISING COUNTRY
BY NEGOTIATION
Draft at... ： DRAFTS AT 20 DAYS’ SIGHT FOR FULL INVOICE VALUE
Partial Shipments ： NOT ALLOWED
Transhipment ： ALLOWED
Loading in Charge ： NINGBO
For Transport to ： HELSINKI
Shipment Period ： AT THE LATEST MAY 30, 2004
Descrip. of Goods ： 960PCS OF HALOGEN FITTING W500, USD6.80 PER PC
AS PER SALES CONTRACT GW2004M06 DD 22,4,2004
CIF HESINKI
Documents required ： * COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIES
* PACKING LIST IN 2 COPIES
* FULL SET OF CLEAN ON BOARD MARINE BILLS OF
LADING, MADE OUT TO ORDER, MARKED “FREIGHT
PREPAID” AND NOTIFY APPLICANT (AS INDICATE ABOVE)
* GSP CERTIFICATE OF ORIGIN FORM A, CERTIFYING
GOODS OF ORIGIN IN CHINA, ISSUED BY COMPETENT
AUTHORITIES
* INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS AND WAR RISKS OF PICC. INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT HELSINKI, FOR AT LEAST 120 PCT OF CIF—VALUE.
* SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN 2 DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGES, GROSS & NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO., VALUE.
Presentation Period : 6 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENT
Confirmation : WITHOUT
INSTRUCTIONS : THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER , WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.
实务练习：根据销售合同审核信用证
练习三、信用证修改
背景资料：
今天我去北京出差,下周一回来.NALABILU BANK HONGKONG BRANCH 开来的信用证NO.MBO953我已审核过,问题如下:
（1）按合同规定应为空运,但信用证却要求提交海运提单.
（2）来证要求提交厂商证明,但芒果是农产品,不可能有.
（3）证中禁止分批,应允许分批.
（4）初次交易,但证未按合同要求由一流银行加保.
请替我给FULI TRADING CO.,LTD.写封信,要求改证.谢谢!
李红
2005年8月21日
实务练习：试根据上述要求写改证函.
练习五、设计唛头
背景资料：GW2004X06合同
实务练习：根据编号GW2004X06合同设计唛头
练习六、托运订舱
背景资料：
上海捷旭国际贸易有限公司
SHANGHAI JIEXU INTERNATIONAL TRADE CO.,LTD
TOWER B,23 SAN MEN RD SHANGHAI 200045,CHINA
TEL:[phone] FAX :[phone]
TO:M/S INVOICE
INVOICE NO.JXPP9876
G.S.GILL SDN BHD DATE:MAY.25,1997
106 JALAN TRANKU ABDUL,RAHMNAN S/C NO.TX8876
50100 KUALA LUMPUR DATE:MAR,17,1997
MALAYSIA
FROM: SHANGHAI TO :KUALA LUMPUR
L/C NO.CTTI98987 ISSUED BY:CITI BANK KUALA LUMPUR BR
MARKS &NUMBERS QUANTITIES AND DESCRIPTIONS UNIT PRICE AMOUNT

G.S.GILL CLEAN EQUIPMENT
TX8876 ART NO.KP3200 125CTNS USD57.00 USD7125.00
JUALA LUMPUR KP5464 57CTNS USD49.00 USD2793.00
C/NO.1-235 K42239 53CTNS USD2200 USD1166.00
USD11084.00
TOTAL PACKAGE:235 CARTONS
TOTAL MEAS:23.679M3
ART NO./PACKAGE N.W. G.W.
KP3200 17KG 19KG
KP5464 一五KG 一八KG
K42239 一五KG 一八KG
上海捷旭国际贸易有限公司
SHANGHAI JIEXU INTERNATIONAL TRADE CO.,LTD
李 济 深
SOME MSG FROM THE L/C
LC NO. L/C NO.CTTI98987
LC DATE:APR 28TH ,1997
EXPIRY DATE:JUL 一五TH,1997
BENEFICIARY:SHANGHAI JIE XU INTERNATIONAL TRADE CO.,LTD
TOWER B,23 SAN MEN RD.
SHANGHAI 200045 CHINA
APPLICANT:G.S.GILL SDN BHD
106 JALAN TRANKU ABDUL,RAHMNAN
50100 KUALA LUMPUR
MALAYSIA
SHIPMENT:SHIPMENT BY STEAMER NOT LATER THAN 30 JUN.1997 FROM CHINA TO KUALA LUMPUR WITH PARTIAL SHIPMENT AND TRANSHIPMENT ALLOWED
DOCUMENTS REQUIRED :COMPLETE SET OF NOT LESS THAN TWO CLEAN NON BOARD LINER TERM OCEAN BILL OF LADING MARKED FREIGHT PAID MADE OUT TO THE ORDER OF L/C ISSUING BANK INDICATING BUYERS AS PARTY TO BE NOTIFIED
实务练习：
1、 请根据上海捷旭国际贸易有限公司发票及相关信用证资料填制订舱委托书
2、 编制订舱流程图
练习七、投保单、报关单、报检单填制
背景资料：请根据货物明细单和信用证制作全套议付单据。
货物明细表
商品名称：BOBBINGHEAD DOLL

货号
数量
单价
包装
方式
件数
包装
种类
毛重
净重
尺码
GT5335
332DZ
USD6.50
4
83
CTN
14.0KGS
12.0KGS
65X50X50CM
GP2331
268DZ
USD8.40
4
67
CTN
16.4KGS
14.4KGS
65X50X50CM
GT6982
500DZ
USD7.92
5
100
CTN
23.0KGS
19.2KGS
65X50X50CM
GW4358
600DZ
USD9.40
5
120
CTN
21.0KGS
17.4KGS
65X50X50CM

合同号码97HJ-007
合同日期：5-DEC-96
装运标志：T.E.I./BOSTON/C/NO.1-一三7/MADE IN CHINA
发票号码：97HJINV-007 发票日期：27-JAN-97
装运船名：HANJING HE 航次：V5233
提单号码：97COS22321 装船日期：02-FEB-97
提单日期：02-FEB-97 保单号码：97PC773245
保险代理：THE PEOPLE’S INSURANCE COMPANY OF CHINA
HONGKONG BRANCH
6-7F SUIAN BUILDING,CERTRAL H.K.
THE HONGKONG AND SHANGHAI BANKING CORPORATION LTD
INCORPORATED IN HONGKONG LIMITED LIABILITY
CENTRAL MARKET OFFICE
128-140 QUEEN’S ROAD CENTRAL,
G/F.,V HEUN BUILDING HONG KONG DATE OF ISSUE:
2 JANUARY 1997
IRREVOCABLE DOCUMENTARY CREDIT NUMBER:CMK972831
BENEFICIARY:
SHANGHAI BAO LI IMPORT & EXPORT CO., LTD
817 DA MING RD EAST SHANGHAI
APPLICANT:
HYCO INDUSTRIES LTD 1204-6 SINCERE BLDG 84-86 CONNAUGHT ROAD
CENTRAL HONG KONG
ADVISING BANK:
HONG KONG AND SHANGHAI BKG CORP LTD
P O BOX 一五1 YUAN MING YUAN ROAD 此证限制上海汇丰银行议付
SHANGHAI CHINA
AMUNT:USD 14009.20
U S DOLLARS FOURTEEN THOUSAND AND NINE 20/100 ONLY
PARTIAL SHIPMENTS:NOT ALLOWED
TRANSHIPMENT:NOT ALLOWED 此证在汇丰银行
DATE AND PLACE OF EXPIRY:25-FEB-97 CHINA 打包贷款项下议付
SHIPMENT FROM ANDY CHINA PORTS TO HONG KONG
LATEST:一五 FEBRUARY 1997
CREDIT AVAILABLE WITH:HONGKONG AND SHANGHAI BKG CORP LTD
SHANGHAI OFFICE CHINA
BY NEGOTIATION
DRAFTS TO BE DRAWN AT SIGHT FOR FULL INVOICE
VALUE OF GOODS DRAWN ON US
DOCUMENTS REQUIRED:
---INVOICE IN TRIPLICATE
---PACKING LIST AND WEIGHT LIST IN TRIPLICATE
---FULL SET ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO
SHIPPER’S ORDER,ENDORSED IN BLANK MARKED FREIGHT PREPAID AND NOTIFY
APPLICANT WITH FULL ADDRESS MENTIONING THIS CREDIT NUMBER
---INSURANCE POLICY IN DUPLICATE FOR FULL CIF VALUE PLUS 10 PERCENT
COVERING OCEAN MARINE CARGO CLAUSES ALL RISKS(INCLUDING WAREHOUSE
TO WAREHOUSE CLAUSES )A