国贸实务模拟实习.doc

模拟实训(参考答案在后面) 自理出口贸易业务-信用证景方达先生毕业于上海对外贸易职业技术学院，现应聘于上海永胜进出口公司。该公司是一家专业进出口贸易公司，主要出口手工工具、棉纺织品、玩具、茶叶和文化用品等进出口业务，深受欧洲、北美和亚洲地区国家的客户欢迎。近日，上海永胜进出口公司利用公司网站发布供货信息，得知英国MANDARS IMPORTS CO. LTD对纯绵女裙产品感兴趣。于是，上海永胜进出口公司业务员方达先生与MANDARS IMPORTS CO. LTD公司的SMITH经理进行交易磋商，采取信用证支付方式，签订销售合同。当上海永胜进出口公司收到MANDARS IMPORTS CO. LTD开立的信用证后，选择加工企业，采购原材料，委托金友国际货代公司办理托运、报检和报关手续，并向当地保险公司办理投保，确保合同的履行。 项目一 出口交易磋商与成本核算业务导入上海永胜进出口公司与英国MANDARS IMPORTS CO. LTD就纯绵女裙的交易条件用电子邮件进行磋商。方达先生在收到MANDARS IMPORTS CO. LTD客商的询盘后进行价格核算，并向客商发盘。经过一番讨价还价后，双方终于达成交易。工作任务一 方达先生拟写建交函上海永胜进出口公司利用公司网站发布供货信息，近日收到英国MANDARS IMPORTS CO. LTD公司的邮电，想了解纯绵女裙等产品的信息。为此，方达先生立即用邮件拟写了一封建交函，介绍了公司背景，随附产品目录，并表示愿意与该公司建立长期的业务关系，希望对方能够尽快答复。TO: MANDARS IMPORTS CO. LTDFROM: SHANG HAI YONG SHENG IMP& EXP CO., LTDDATE: MAR.01.2007Dear Sirs,We are in receipt of your mail dated MAR.01 and note with pleasure the items of your demand just fall within the scope of our business line. First of all, we avail ourselves of this opportunity to introduce our company in order to be acquainted with you.Our firm is a professional Chinese importer and exporter of various goods, including manual tools, cotton fabrics, toys, tea, cultural product, ect. Our commercial is very popular among some countries from Europe, North Africa to Asia. We highly hope to establish long business relations with your esteemed company on the basis if mutual benefit in an earlier date. We enclosed a catalogue and a pricelist under separate cover of cotton skirt for your reference. We will submit our best price to you upon receipt of your concrete inquiry.We are looking forward to receiving your earlier reply.Yours faithfully,Shang Hai Yong Sheng imp& exp co.,Ltd.Fang DaFANGDASH163.COMMANDARSHOTMAIL.COMESTABLISH BUSINESS RELATIONS工作任务二 方达先生核算出口报价2007年3月9日，上海永胜进出口公司收到英国MANDARS IMPORTS CO. LTD的邮电。该电函称，上海永胜进出口公司的产品款式新颖，品质出众，对其中货号为MA212129纯绵女裙感兴趣，有意向订购，要求报18000件纯棉女裙的CIF LONDON价格，并愿意建立长期的业务关系。对此，上海永胜进出口公司方达先生根据成本、有关费用和预期利润计算出口价格进行报价。一、出口报价核算资料供货价格52元/件，均包含17的增值税，出口纺织品的退税率为5。国内费用运杂费1000元、商检费500元、报关费50元。港区港杂费1000元、业务费2000元、其他费用1000元。海运运费从上海出口棉制品到英国伦敦，一个20英尺集装箱的包箱费率为1700美元。货运保险CIF的基础上加成10%投保中国人们保险公司海运货物保险条款中的一切险和战争险。费率为0.5和0.1。报价利润报价的15汇率8人民币兑换1美元。二、计算步骤与结果1. 国内成本=52*1-5%/（1+17%）/8=USD6.2252. 国内费用=（1000+500+50+1000+2000+1000）/18000/8=USD0.03853. 海运费=1700/18000=USD0.0944.CIF报价=（6.225+0.0385+0.094）/（1-15%）-（1+10%）（0.5%+0.1%）=USD7.5工作任务三 方达先生拟写发盘函上海永胜进出口公司方达先生于3月10号向英国MANDARS IMPORTS CO. LTD发盘，确定各项交易条件，并根据核算的结果进行报价，希望外商尽快订货，3月13号复到有效。TO: MANDARS IMPORTS CO. LTDFROM: SHANG HAI YONG SHENG IMP& EXP CO., LTDDATE: MAR.10.2007Dear Sirs,We are in receipit of your mail dated Mar.09, asking us to offer 1800 Ladies Cotton Skirts and highly appreciate that you are so interested in our product.Comply with your kindly request, we are please to offer our best price as follows:1. Commodity: LADIES CONTTON SKIRT2. Packing: 1000 CARTONS3. Quantity: 18000 pics4. Price: USD7.5/pic5. payment: 100% by irrevocable L/C payable by draft 60 days at sight6. Shipment: no later than MAY.30.2007PLS kindly pay attention to the fact that we have not much ready stock on hand. Therefore, its very important that your L/C should be opened in an earlier date if our price meets with your approval.Our offer remains effective until Mar.13.2007Yours faithfully,Shang Hai Yong Sheng imp& exp co.,Ltd.Fang DaFANGDASH163.COMMANDARSHOTMAIL.COMOFFER工作任务四 方达先生拟写接受函3月12号上海永胜进出口公司方达先生收到英国MANDARS IMPORTS CO. LTD还盘，其称价格太高，希望由原来的每件7.50美元降为7.00美元。为此，方达先生对还价进行了利润核算，经过再三考虑，决定接受外商提出的价格，随即拟写接受函。一、方达先生核算利润率供货价格=USD6.225国内费用=USD0.039海运费用=USD0.094设单价降为USD7.00后的利润率为X%，为：6.225+0.039+0.094+0.0066*7+7X=7X=8.5所以，利润率为8.5%二、方达先生拟写接受函TO: MANDARS IMPORTS CO. LTDFROM: SHANG HAI YONG SHENG IMP& EXP CO., LTDDATE: MAR.12.2007Dear Sirs,We are in receipt of your mail dated Mar.12. 2007. After the careful consideration, we have a final decision that we can accept your request of declining the price from USD7.50 to USD7.0. We have pleasure in confirming the following offer and accepting it:1. Commodity: CONTTON SKIRT2. Packing: CARTON3. Quantity: 18000 pics4. Price: USD7.0/pic5. payment: 100% by irrevocable L/C payable by draft 60 days at sight6. Shipment: in MAY. 2007Yours faithfully,Shang Hai Yong Sheng imp& exp co.,Ltd.Fang DaFANGDASH163.COMMANDARSHOTMAIL.COMACCEPTANCE项目二 合同签订和审核信用证业务导入上海永胜进出口公司与MANDARS IMPORTS CO. LTD.就弹力牛仔女裙交易条件达成一致后，拟定销售合同一式两份，双方签章后各持一份作为履行合同的依据。进口商MANDARS IMPORTS CO. LTD按合同的规定开出信用证，出口商上海永胜进出口公司根据合同条款对其进行仔细审核，对不能接受的不符点通知进口商修改信用证。工作任务一 方达先生拟订售货确认书上海永胜进出口公司与MANDARS IMPORTS CO. LTD.就弹力牛仔女裙交易条件达成一致后，由方达先生拟订销售合同一式两份，并寄送进口商会签。签章后，买卖双方各持一份作为履行合同的依据。上 海 永 胜 进 出 口 公 司SHANGHAI YONGSHENG IMP. & EXP. CO. 21 WEST ZHONGSHAN ROAD SHANGHAI CHINA 售 货 确 认 书 S/C No : TXT200710 POST CODE: 200031 DATE: MAR.15,2007 FAX: (021) 64500002TEL：(021) 64500003To Messrs:径启者： 兹确认售予你方下列货品，其成交条款如下：Dear Sirs,We hereby confirm having sold to you the following goods on terms and conditions as specified below:唛 头 SHIPPING MARK商 品 名 称 、规 格 及 包 装NAME OF COMMODITY AND SPECIFICATIONS ，PACKING数 量QUANTITY单 价 UNIT PRICE总 值 TOTAL AMOUNTMANDARSTXT200710LONDONC/NO.:11000LADIES COTTON SKIRTSAY ONE THOUSAND CARTONS ONLYTOTAL ONE 20 CONTAINERCFS TO CFSFREIGHT PREPAID18000 PICSUSD7.0/PICUSD126000.00装运港： 上海港LOADING PORT&： SHANGHAI PORT目的港： 伦敦港DESTINATION: LONDON PORT装运期限： 不晚于2007年5月30日TIME OF SHIPMENT：NOT LATER THAN MAY.30.2007分批装运： 允许PARTIAL SHIPMENT：ALLOWED转 船： 允许TRANSHIPMENT: ALLOWED保 险： 一切险和战争险INSURANCE：ALL RISKS & WAR RISK付款条件： TERMS OF PAYMENT ：唛头： 由卖方指定。 由买方指定，须在信用证开出前 三 天提出并经卖方同意，否则由卖方指定。Shipping mark: To be designated by the sellers. In case the buyers desire to designate their own shipping mark, the buyers shall advise the sellers three days before opening L/C. and the sellers consent must be obtained. otherwise the shipping mark will be designated by the sellers.买方须于2007年04月30日前开出本批交易的信用证（或通知售方进口许可证号码），否则，售方有权不经过通知取消本确认书，或向买方提出索赔。The Buyer shall establish the covering Letter of Credit (or notify the Import License Number) before APR.30.2007 , falling which the Seller reserves the right to rescind without further notice, or to accept whole or any part of this Sales Confirmation non-fulfilled by the Buyer ,or ,to lodge claim for direct losses sustained, if any. 凡以CIF 条件成交的业务，保额为发票价的110%，投保险别以售货确认书中所开列的为限，买方如果要求增加保额或保险范围，应于装船前经卖方同意，因此而增加的保险费由买方负责。 For transactions conclude on C.I.F basis, it is understood that the insurance amount will be for 110% of the invoice value against the risks specified in Sales Confirmation. If additional insurance amount or coverage is required, the buyer must have consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.装运单据：卖方应向议付行提供下列单据：Shipping documents: The sellers shall present the following documents to the negotiating bank for payment：（1）全套清洁已装船空白抬头空白背书提单，注明运费已付。Full set clean on board of shipped Bills of Lading made out to order and blank endorsed, mark “Freight Prepaid”.（2）商业发票正本 两 份及副本 四 份。Commercial invoice in two original and four duplicate copies.（3）装箱单或重量单 一 份及副本 四 份。The packing list or weight list in one original and four dulplicate copies.（4）可转让的保险单或保险凭证正本一份及副本 两 份。One original and two duplicate copies of the transferable insurance policy or insurance certificate.（5）买方指定的机构签发的品质、重量/数量检验证书正本一份，副本 一 份。One original and one duplicate copy of inspection certificate of quality, quantity/weight issued by The Inspecting Agency Designated By The Buyer.（6）中国商会签发的原产地证明书正本一份，副本 一 份。One original and 1 duplicate copies of the Certificate of origin issued by The Chamber Of Commerce Or Other Authority Duly Entitled For This Purpose. 品质/数量异议：如买方提出索赔，凡属品质异议须于货到目的口岸之 六十 日内提出，凡属数量异议须于货到目的口岸之 七 日内提出，对所装货物所提任何异议属于保险公司、轮船公司等其他有关运输或邮递机构，卖方不负任何责任。 QUALITY /QUANTITY DISCREPANCY：In case of quality discrepancy, claim should be filed by the Buyer within sixty days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within seven days after the arrival of the goods at port of destination .It is understood that the seller shall not be liable for any discrepancy of the goods shipped due to causes for which the Insurance Company, Shipped Company other transportation organization/or Post Office are liable.本确认书内所述全部或部分商品，如因人力不可抗拒的原因，以致不能履约或延迟交货，卖方概不负责。The Seller shall not be held liable for failure of delay in delivery of the entire lot or a portion of the goods under this Sales Confirmation in consequence of any Force Majeure incidents.买方在开给卖方的信用证上请填注本确认书号码。The Buyer is requested always to quote The Number Of This Sales Confirmation in the letter of Credit to be opened in favour of the Seller 买方收到本售货确认书后请立即签回一份，如买方对本确认书有异议，应于收到后五天内提出，否则认为买方已同意接受本确认书所规定的各项条款。The buyer is requested to sign and return one copy of the Sales Confirmation immediately after the receipt of same, Objection, if any, should be raised by the Buyer within five days after the receipt of this Sales Confirmation, in the absence of which it is understood that the Buyer has accepted the terms and condition of the sales confirmation. 买 方： 卖 方： THE BUYER： THE SELLERS：MANDARS IMPORTS CO. LTD. SHANGHAI YONGSHENG EXP& IMP CO 工作任务二摇 方达先生审核信用证上海永胜进出口公司在合同规定的开证时间内收到进口商MANDARS IMPORTS CO. LTD开立的不可撤销的跟单远期信用证，方达先生依据合同条款对其进行认真的审核，如发现信用证中有不能接受的不符点，必须要求进口商修改信用证。信用证内容如下：IRREVOCABLE DOCUMENTARY CREDITSEQUENCE OF TOTAL *27 ：1 / 1FORM OF DOC，CREDIT *40A ： IRREVOCABLE DOC. CREDIT NUMBER *20 ：XT370DATE OF ISSUE 31C ： 070430DATE AND PLACE OF EXPIRY *31D ： DATE 070630 IN UKAPPLICANT *50 ：MANDARS IMPORTS CO. LTD.38 QUEENSWAY,2008 UKISSUING BANK 52A ： BANK OF LONDON 205 QUEENWAY , LONDON UKBENEFICIARY *59 ： SHANGHAI YONGSHENG EXP& IMP CO 21 WEST ZHONGSHAN ROAD SHANGHAI CHINAAMOUNT *32B ：CURRENCY USD AMOUNT 126000.00AVAILABLE WITH / BY *41D ：BANK OF CHINA,SHANGHAI BRANCHDRAFTS AT 42C ： DRAFTS AT SIGHT FOR FULL INVOICE COST DRAWEE 42A ： BANK OF LONDONPARTIAL SHIPMENTS 43P ： ALLOWEDTRANSSHIPMENT 43T ： NOT ALLOWEDPORT OF LOADING 44 E ： SHANGHAI PORTFOR TRANSPORTATION TO 44B ： LONDON PORTLATEST DATE OF SHIPMENT 44C ： 070530DESCRIPT OF GOODS 45A ：LADIES DENIM SKIRT AS PER S/C NO. TXT200710 DOCUMENTS REQUIRED 46A ：+ SIGNED COMMERCIAL INVOICE, 2 ORIGINAL AND 4 COPIES.+ PACKING LIST, 1 ORIGINAL AND 4 COPIES.+ CERTIFICATE OF ORIGIN GSP CHINA FORM A AND EEC, ISSUED BY THE CHAMBER OF COMMERCE OR OTHER AUTHORITY DULY ENTITLED FOR THIS PURPOSE.+FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 120 PERCENT OF THE INVOICE VALUE COVERING ALL RISKS&WAR RISK+ FULL SET OF B/L CLEAN ON BOARD, MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “ FREIGHT PREPAID ”AND NOTIFY APPLICANT.+ QUALITY CERTIFICATE IS TO BE EFFECTED BEFORE SHIPMENT AND IS REQUIRED FROM THE INSPECTING AGENCY DESIGNATED BY THE BUYER.CHARGES 71B : ALL BANKING CHARGES OUTSIDE UK ARE FOR ACCOUNT OF BENEFICIARY.PERIOD FOR PRESENTATION 48 : DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT. 出口商审证结果方达审核信用证的结果审证结果：1受益人的名称错误。2信用证到期的地点应为受益人国内，而非开证申请人国内。3投保金额为发票金额的110，而非120。4汇票是提单签发日60天付款，而不是即期付款。5转运允许，而非不允许。6删除quality certificate is to be effected before shipment and is required from the inspecting agency designated by the buyer.” and add the wording “quality certificate is issued by china exit & entry inspection & quarantine bureau.”工作任务三 摇 方达先生拟写改证函上海永胜进出口公司方达先生依据合同条款对信用证进行认真的审核，结果发现信用证中有几处不符点，于是拟写该证函寄往MANDARS IMPORTS CO.LTD客户，要求进口商及时修改信用证，以免延误装运。TO: MANDARS IMPORTS CO. LTDFROM: SHANG HAI YONG SHENG IMP& EXP CO., LTDDATE: APR. 30.2007Dear Sirs, We are so regret to imform you that there are some discrepancies in the L/C, as followes:1.the name of the beneficiary should be SHANGHAI YONGSHENG IMP. &EXP. CO. 2.the L/C expiry place should be in CHINA , not in UK .3.the goods are insured for 110%of invoice value ,not 120%.4.the draft should be paid at 60 days after B/L date instead of at sight.5. transshipment should be allowed ,not prohibited.6.delete the clause “quality certificate is to be effected before shipment and is required from the inspecting agency designated by the buyer.” and add the wording “quality certificate is issued by CHINA EXIT& ENTRY INSPECTION&QUARANTINE BUREAU.”Shipment will probably be delay unless you admend L/C in time.Yours faithfully,Shang Hai Yong Sheng imp& exp co.,Ltd.Fang DaFANGDASH163.COMMANDARSHOTMAIL.COMEDITING THE CREDIT 进口商MANDARS IMPORTS CO.LTD针对上海永胜进出口公司提出的该证要求进行审核，确认有误后，向开证行BANK OF LONDON提出修改信用证申请要求。开证行根据修改信用证申请书进行改证，发出信用证改正书。具体内容如下： BANK OF LONDONAPPLICATION FOR AMENDMENT Amendment to Credit No.: XT370 Amendment No.: XT183 To: BANK OF CHINA SHANGAHI BRANCH Amendment Date: MAY 10,2007ApplicantMANDARS IMPORTS CO. LTD.38 QUEENSWAY,2008UKAdvising BankBANK OF CHINA SHANGAHI BRANCHBeneficiary (before this amendment)SHANGHAI YONGSHENG IMP & EXP CO21 WEST ZHONGSHAN ROAD SHANGHAICHINAAmountUSD 126000.00The above mentioned credit is amended as follows:1.the name of the beneficiary should be SHANGHAI YONGSHENG IMP. &EXP. CO. 2.the L/C expiry place should be in CHINA , not in UK .3.the goods are insured for 110%of invoice value ,not 120%.4.the d