華信作業(yè)配套

1、封面 專業(yè)： 姓名： 學(xué)號(hào)： 出口的十三個(gè)環(huán)節(jié)：與客戶建立聯(lián)系 出口報(bào)價(jià)核算及發(fā)盤(pán) 出口還價(jià)核算及還盤(pán) 出口成交核算 出口合同簽訂 信用證審核 信用證修改函 出口托運(yùn)訂艙 出口貨物投保 出口貨物報(bào)驗(yàn) 出口貨物報(bào)關(guān) 出口制單結(jié)匯 出口業(yè)務(wù)善后作業(yè)一：詢盤(pán)Huaxin Trading Co.Ltd. 14th Floor Kingstar Mansion. 676 Jinlin Road Shanghai,China Tel: (021)62597480 March 6,1998Purchasing Division James Brown & Sons# 304-310 Jalan St

2、reet, Toronto, CanadaTel NO: ( + 01 ) 7709910Dear Mr. Lockwood, Yours sincerely,Huaxin Trading CO. , Ltd.Zhao Jianguo (Mr. )Day Articles Divitionl 信件發(fā)出后，外方回盤(pán)如下：James Brown & Sons#304-310 Jalan Street, Toronto, CanadaTel No : (01) 7709910 Fax: (01)7701100Mr. Zhao jianguoDaily Articles DivisionHua

3、xin Trading Co., Ltd14th Floor Kingstar Mansion, 676 Jinlin Rd.Shanghai, ChinaDate: March 13, 1998Dear Mr. Zhao,Thank you for your letter of March 6, 1998 and your latest catalogue.We are much impressed by your HX series, especially HX1115, HX1128,HX2012,HX4405,and HX4510. It would be appreciated if

4、 you could quote us your best prices on FOB Shanghai, CFR Toronto all including 5% commission.Meanwhile we would like to have some samples of the above items for our customers to test before we could place a firm order.If the lab tests go well, and your prices are competitive, wed certainly be able

5、to place a substantial order.Yours truly,James Brown & SonsPaul LockwoodPurchasing Division作業(yè)二：報(bào)價(jià)核算（單位：美元套）報(bào)價(jià)資料：供貨單價(jià)中均包括17的增值稅，出口陶瓷制品的退稅率為9。國(guó)內(nèi)費(fèi)用：出口一個(gè)20英尺集裝箱發(fā)生的費(fèi)用有： 運(yùn)雜費(fèi)800元；商檢費(fèi)150元；報(bào)關(guān)費(fèi)50元；港區(qū)港雜費(fèi)650元；公司業(yè)務(wù)費(fèi) 1200元；其他費(fèi)用900元。海洋運(yùn)費(fèi)：從上海出口陶瓷餐具至加拿大多倫多，一個(gè)20英尺集裝箱的包箱費(fèi)率為1750美元；（1TEU裝25CBM）貨運(yùn)保險(xiǎn)：CIF成交金額的基礎(chǔ)上加10投保中

6、國(guó)人民保險(xiǎn)公司海運(yùn)貨物保險(xiǎn)條款中的水漬險(xiǎn)、碰損破碎險(xiǎn)和戰(zhàn)爭(zhēng)險(xiǎn)，費(fèi)率分別為：0.5、0.3和0.16。客戶傭金：成交價(jià)格的5。報(bào)價(jià)利潤(rùn)：報(bào)價(jià)的10。報(bào)價(jià)匯率：8.25元人民幣兌換1美元。l 貨號(hào)： HX1115品名： 35頭茶具包裝： 1套/紙箱尺碼： 40×32×36(厘米)毛/凈重： 20/14千克供貨單價(jià)：152元/套HX1115 35-Piece Dinnerware and Tea SetPacking: 1set/cartonCarton size: 40cm×32cm×36cmGross/Net weight: 20/14kgsSupplyi

7、ng price: RMB152/setl 貨號(hào)： HX1128品名： 15頭茶具包裝： 1套/紙盒 2套/紙箱尺碼： 44×32.5×40(厘米)毛/凈重： 19/13千克供貨單價(jià)： 100元/套HX1128 15-Piece Dinnerware and Tea SetPacking: 1set/carton 2sets/cartonCarton size: 44cm×32.5cm×40cmGross/Net weight: 19/13kgsSupplying price: RMB100/setl 貨號(hào)HX1115報(bào)價(jià)計(jì)算1. 成本計(jì)算n 含稅成本：

8、 152.00元套 n 退稅收入： 152 ÷（1 17 % ）× 9 %11.6923元套n 實(shí)際成本： 152 11.6923140.3077元套n 單件包裝體積：0.4 × 0.32 × 0.36 = 0.0461立方米n 20英尺集裝箱包裝件數(shù)： 25 ÷ 0.0461 542紙箱n 報(bào)價(jià)數(shù)量： 542 × l = 542套 2.費(fèi)用計(jì)算n 國(guó)內(nèi)費(fèi)用：（800150506501200900）÷5426.9188元套n 出口運(yùn)費(fèi)：1750×8.25÷542 = 26.6375元套n 客戶傭金：報(bào)價(jià)&

9、#215;5n 保險(xiǎn)費(fèi)：CIF報(bào)價(jià)× 110 × 0.96 3、利潤(rùn)： 報(bào)價(jià)×10n FOB報(bào)價(jià)成本十費(fèi)用十利潤(rùn)140.3077 6.9188 報(bào)價(jià)×5報(bào)價(jià)×10（實(shí)際成本+國(guó)內(nèi)費(fèi)用+客戶傭金+預(yù)期利潤(rùn)）FOBC5 140.3077+6.9188 1一5 一10 %= 147.2265/0.85=173.2076÷8.25=20.99美元套 n CFR報(bào)價(jià)：= 成本十費(fèi)用十利潤(rùn) =140.3077 6.9188 26.6375 報(bào)價(jià)×5 報(bào)價(jià)×10CFRC5=(147.2265+26.6375) ÷(1-

10、5%- 10%)÷8.25 =173.864÷0.85÷8.25=204.5459÷8.2524.79美元套n CIF報(bào)價(jià)= 成本費(fèi)用利潤(rùn) =140.30776.918826.6375報(bào)價(jià)×5十報(bào)價(jià)×110%×0.96報(bào)價(jià)×10C1FC5 = 173.864 ÷(1 5% -110%×0.96-10%)÷8.25 = 173.864 ÷0.8394÷8.25 = 207.1289÷8.25=25.11 美元/套l 貨號(hào)HX1128報(bào)價(jià)計(jì)算作業(yè)三：發(fā)盤(pán)Hua

11、xin Trading Co.Ltd. 14th Floor Kingstar Mansion. 676 Jinlin Road Shanghai,China Tel: (021)62597480 March 6,1998Purchasing Division James Brown & Sons# 304-310 Jalan Street, Toronto, CanadaTel NO: ( + 01 ) 7709910Dear Mr. Lockwood, Yours sincerely,Huaxin Trading CO. , Ltd.Zhao Jianguo (Mr. )Day A

12、rticles Divition作業(yè)四：成交合同l 華信公司與加拿大JBS公司經(jīng)過(guò)幾個(gè)回合的交易磋商，多倫多客戶于3月31日來(lái)函表示接受，就各項(xiàng)交易條件達(dá)成共識(shí)：成交價(jià)格條件： CIFC5 % TORONTO包裝條件： 紙箱包裝。交貨裝運(yùn)條件：貨物用集裝箱自中國(guó)經(jīng)海運(yùn)至加拿大多倫多港，裝運(yùn)期為1998年4月。保險(xiǎn)條件：由賣(mài)方按CIF成交金額的110%投保中國(guó)人民保險(xiǎn)公司海運(yùn)貨物水漬險(xiǎn)、 碰損破碎險(xiǎn)和戰(zhàn)爭(zhēng)險(xiǎn)。付款條件： 不可撤銷即期信用證付款。 貨號(hào)品名規(guī)格成交數(shù)量單價(jià)HX111535-Piece Dinnerware and Tea Set542SETSUSD23.50SETHX201220-

13、 Piece Dinnerware Set800SETSUSD20.40SETHX440547-Piece Dinnerware Set443SETSUSD23.20SETHX451095-Piece Dinnerware Set254SETSUSD30.10SET作業(yè)要求：根據(jù)上述成交條件簽訂出口合同（合同號(hào)SHHX98027） ，于4月3日隨附成交函寄送多倫多公司。要求格式清楚、條款明確、內(nèi)容完整。SALES CONFIRMATIONS/C NO.: SHHX98027 DATE: 3-Apr-98The Seller： Address: The Buyer： Address: Art.

14、No.CommodityUnitQuantity Unit Price(USD)Amount(USD)TOTAL CONTRACT VALUE: PACKING: PORT OF LOADING & DESTINATION: FROM: TO: TIME OF SHIPMENT: TERMS OF PAYMENT:INSURANCE: Confirmed by : THE SELLER THE BUYER HUAXIN TRADING CO., LTD. MANAGER 趙建國(guó) （signature） (signature)作業(yè)五：出口成交核算l 成交核算資料：貨號(hào)HX1115HX20

15、12HX4405HX4510供貨單價(jià)152元/套132元/套144元/套165元/套包裝方式1套/紙箱2套/紙箱1套/紙箱1套/紙箱包裝尺碼40×32×36厘米44×40×35.5厘米54×29×36厘米75×41×32厘米成交單價(jià)USD23.50/SETUSD20.40/SETUSD23.20/SETUSD30.10/SET成交數(shù)量542SETS800SETS443SETS254SETS成交總額USD12737.00USD16320.00USD10277.60USD7645.40l 供貨價(jià)格中含17增值稅，出口退

16、稅率是9；出口一個(gè)20英尺集裝箱需發(fā)生的國(guó)內(nèi)費(fèi)用有：運(yùn)雜費(fèi)800元；商檢費(fèi)150元；報(bào)關(guān)費(fèi)50元；港區(qū)港雜費(fèi)650元；公司業(yè)務(wù)費(fèi)1200元；其他費(fèi)用900元。海洋運(yùn)費(fèi)從上海至加拿大多倫多一個(gè)20英尺集裝箱的包箱費(fèi)率為1750美元；保險(xiǎn)按CIF成交金額加10投保，費(fèi)率為0.96；客戶傭金是成交價(jià)格的5%,匯率是825元人民幣兌換1美元。 l 成交核算要求： 根據(jù)上述成交條件進(jìn)行出口成交核算，要求詳盡列出銷售收入、退稅收入、各項(xiàng)費(fèi)用支出、采購(gòu)成本以及每個(gè)品種的成交利潤(rùn)額以及合同總利潤(rùn)額和利潤(rùn)率，并計(jì)算出口商品換匯成本和出口商品盈虧率。制表： 出口合同核算表出口方進(jìn)口方業(yè)務(wù)主管貨物名稱成交條件裝運(yùn)港

17、目的港集裝箱量運(yùn)費(fèi)率運(yùn)費(fèi)額（$）品名成交數(shù)量毛重(kgs.)凈重長(zhǎng)（cm）寬（cm）高(cm)合計(jì)公斤總尺碼購(gòu)貨成本合同單價(jià)貨號(hào)計(jì)量單位包裝件數(shù)包裝方式單價(jià)（元）總額單價(jià)（us$）總額合計(jì)CARTONS貨款支出貨款收入核算資料匯率保險(xiǎn)費(fèi)率加成保率俑金率20包干費(fèi)率增值稅率退稅率定額費(fèi)用率合同核算人民幣(元)美元（US$）收入銷售收入退稅收入支出出口運(yùn)費(fèi)出口保費(fèi)客戶傭金購(gòu)貨成本國(guó)內(nèi)費(fèi)用利潤(rùn)利潤(rùn)額利潤(rùn)率作業(yè)六：信用證審核1998年4月8日，華信公司收到JBS公司通過(guò)加拿大皇家銀行開(kāi)來(lái)的編號(hào)為98/0501-FTC的信用證信開(kāi)本，再裝運(yùn)貨物之前，華信公司需要對(duì)國(guó)外來(lái)證進(jìn)行仔細(xì)的審核，指出信用證存在的

18、問(wèn)題，聯(lián)系進(jìn)口商要求修改。（ 審核意見(jiàn)提交銀行，可用中文；改證函寄交進(jìn)口商。）陶瓷餐茶具-加拿大皇家銀行信用證審核結(jié)果如下：信用證存在的問(wèn)題應(yīng)當(dāng)如何進(jìn)行修改要求修改信用證的理由1.大寫(xiě)金額低于合同金額2.國(guó)外到期易產(chǎn)生逾期3.投保金額超出合同規(guī)定4.應(yīng)當(dāng)根據(jù)合同規(guī)定投保5.裝運(yùn)數(shù)量多于合同規(guī)定6.目的港應(yīng)與合同相符7.合同明確規(guī)定允許轉(zhuǎn)運(yùn)8.一個(gè)20英尺箱裝不下THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATIONAL CENTRE1055 WEST GEORGIA STREET, VANCOUVER,B.C. V6E 3P3CANADACON

19、FIRMATION OF TELEX/CABLE PRE-ADVISED DATE: APR 8, 1998TELEX NO. 4720688 CA PLACE: VANCOUVERIRREVOCABLE DOVUMENTARYCREDITCREDIT NUMBER:98/0501-FTCADVISING BANKS REF. NO.ADVISING BANK:SHANGHAI AJ FINACE CORPORATION 59 HANGKONGROAD SHANGHAI 200002,CHINAAPPLICAN:JAMES BROWN & SONS #304-310 JALAN STR

20、EET, TORONTO, CANADABENEFICIARY:HUAXIN TRADING CO., LTD.14TH FLOOR KINGSTAR MANSION,676 JINLIN RD., SHANGHAI CHINAAMOUNT:USD46,980.00(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)EXPIRY DATE: MAY 15, 1998 FOR NEGOTIATION IN APPLICANTS COUNTRYGENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE L

21、ETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:+ SIGNED COMMERCIAL INVOICE AND 3 COPIES+ PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM.+ ORIGINAL CERTIFICATE OF ORIGI

22、N AND 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE.+ FULL SET CLEAN ON BOARD OCEAN BILLS OF LADIG SHOWING FREIGHT PREPAID CONSIGNED TO RODER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO. 77009910+ INSURANCE POLICY

23、OR CERTIFICATE FOR 130 PERCENT OF INVOICE VALUE COVERING: INSTITUTE CARGO CLAUSES (A) AS PER I.C.C. DATED 1/1/1982.+ BENEFICIARYS CERTIFICATE CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THE APPLICANT WITHEIN 48 HOURS AFTER SHIPMENT.COVERING SHIPMENT ;4ITEMS TEMS OF CHINESE CERA

24、MIC DINNERWARE INCLUDING: HX1115 544SETS, HA2012 800SETS, HX4405 443SETS AND HX4510 245SETSDETAILS IN ACCORDANCE WITH SALES CONFIRMATION SHHX98027 DATED APR.3,1998.FOB/CFR/ XCIF/ FAS TORONTO CANADASHIPMENT FROMSHANGHAITOVANCOUVERLATESTAPRIL 30, 1998PARTIAL SHIPMENTSPROHIBITEDTRANSSHIPMENTPROHIBITEDD

25、RAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER SHIPMETN, BUT WITHIN THE VALIDITY OF CREDIT.ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AIRMAIL, UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTIONS.SPECIAL INSTRUCTIONS: ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY+ A

26、LL GOODS MUST BE SHIPPED IN ONE 20 CY TO CY CONTAINER AND B/L SHOWING THE SAME+ THE VALUE OF FREIGHT PREP AID HAS TO BE SHOWN ON BILLS OF LADIG+ DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO A SPECIAL DISCREPANCYHANDLING FEE OF USD35.00 TO BE DEDUCTE

27、D FROM ANY PROCEEDS.DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDORSED ON THE REVERSE HEREOF BY NEG. BANK. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND BONA FIDE HOLDER THAT ALL DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CRED

28、IT SHALL BE DULY HONORED UPON PRESENTATION.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS(1993 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PRBLICATION NO. 500.DAVID JONE YOURS VERY TRULY, JOANNE SUSANAUTHORIZED SIGNATURE AUTHORIZED SIGNATURE審證改證之后，貿(mào)易流程如下：出口托運(yùn)訂艙出口貨物投保出口貨物報(bào)驗(yàn)出口貨物報(bào)關(guān)作業(yè)七：制單結(jié)匯依次為：匯票、發(fā)票、裝箱單、提單、保險(xiǎn)單和原產(chǎn)地證。相關(guān)信息如下：發(fā)票號(hào)碼：SHHXFP98167 日期：98-04-14日 嘜頭：J.B.S/ SHHX98027/ TORONT