佘剑珍单证课后答案

第一章 1. 请根据所给合同审核信用证

BANKING CORPORATION

（1）金额有误。应将金额改为“USD 352 000.00（Say U.S. dollars three hundred and fifty

two thousand only）”。

（2）汇票付款期限有误。应将“at 30 days after date”改为“at 30 days after sight”。

（3）运费条款有误。应将“Freight Collect”改为“Freight Prepaid”。

（4）装运期有误。应将“not later than October 31st,2011”改为“during Oct./Nov.2011”。

（5）分批装运有误。应将“not”删去。

（6）保险金额有误。应将“150%”改为“110%”。

（7）包装条款有误。应将“or cartons”删去，改为“in wooden cases of one set each”。

（8）单价条款有误。应将“US$ 64.00 CIF HK”改为“US$ 64.00 per set CIFC3% HK”。

（9）交单日期有误。应将“Oct. 31st,2011”改为“Dec.15th,2011”。

第二章 1.创鸿（香港）有限公司收到美国I.C. ISAACS & CO., LP的来函, 其文如

下:请根据以上信函拟写一份回信, 回函要求包括以下内容: (1)产品的规格、价格和包装等

资料可参见随寄的价目表；（2）样品另寄；（3）所提数量可以给2%的优惠；（4）信用证

付款。

2. 请将下列一封信函翻译成英文。

Sept. 10th, 2011

Dear Sirs,

We thank you for your enquiry of September 10th and enclose our quotation for wall paper.

We have made a good selection of patterns and sent them to you today by post. Their fine

quality, attractive designs and the reasonable prices at which we offer them will convince you that

these materials are really of good value.

There is a heavy demand for our supplies from house furnishers in various districts and

regions, which we are finding difficult to meet, but provided that we receive your order within the

next ten days, we will make you a firm offer for delivery by the middle of December at the prices

quoted.

On orders for one hundred rolls or more we allow a special discount of 2%.

We require payment by L/C to reach us one month prior to the time of shipment.

We look forward to receiving your order.

Yours truly

China National Import &

Export Corp.

Manager

3. 以下是我国某公司对日本大阪（Osaka）ABC公司出口饲料蚕豆合同中的主要交易

条件，合同条款中存在错漏，请予改正，并用英文写出正确完整的合同条款。

4.2011年10月上海新发展进出口贸易实业有限公司收到新加坡海外贸易有限公司

（OVERSEAS TRADEING CORPORATION，SINGAPORE）电洽购美加净牙膏，货号为

NW101（MAXAM TOOTH PASTE, ART. NO.NW101），其往来电文如下，请根据双方磋商

结果签订售货确认书一份。

分析：按照售货确认书填写格式，逐一填写售货确认书。

上海新发展进出口贸易实业有限公司

Shanghai Xin Development Imp. &. Exp. Enterprises Co., Ltd.

中国上海外高桥保税区台中南路××号

××,Tai Zhong South Road WaiGaoQiao Free Trade Zone,Shanghai,PRC

电话 Telephone: 86-21-50480555 传真 Fax:86-21-50480164

致：TO： 售 货 确 认 书

SALES CONFIRMATION

OVERSEAS TRADING CORP. 合同编号NO.:

01XDTTD-14778

P.O.BOX 1563 签订日期Date:

Oct.16th,2011

SINGAPORE

经双方同意按照下述条款签订本合同

The buyer and seller have agreed to conclude the following transactions

according to the terms and conditions stipulated below:

（5）原产国（地）COUNTRY OF ORIGIN: MADE IN CHINA

（6）包装PACKING: IN CARTON

（7）保险INSURANCE:TO BE COVERED BY THE SELLER FOR 110% OF

INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER THE OCEAN

MARINE CARGO CLAUSE OF PICC DATED JAN. 1st，2009.

（8）付款条件TERMS OF PAYMENT：

THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE BY THE SELLER AN

IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS

BEFORE THE MONTH OF SHIPMENT VALID FOR NEGOTIATION IN CHINA

UNTIL THE 15th DAY AFTER THE DATE OF SHIPMENT.

（9）装运期 TIME OF SHIPMENT: DURING DEC.

（10）装运口岸 PORT OF SHIPMENT: SHANGHAI

（11）到货口岸 PORT OF DESTINATION: SINGAPORE

买方： 卖方：上海新发展进出口贸易实业有限公司

The Buyer: The Seller: Shanghai Xin Development Imp. & .Exp. Enterprises Co.,Ltd

5分析：

（1）实际成本采用本章给出的公式，代入公式计算。

实际成本= 5600(1+17%-3%)÷(1+17%)

= 5456.410 3元人民币/公吨

（2）由于发生的国内各种费用是总额，而前面求出的是每单位实际成本，为使计算过

程中的单位统一，故出口包装费用每公吨500元人民币不需要除以17公吨，而其他的费用

加总后要除以出口总额17公吨。

银行垫款计算的分析，在帮助与提示部分已经作出了分析，垫资利息的计算是按照采购

总成本来计算的，这一点在计算时非常容易出错。

国内费用= 500+ (1200+300+100+950+1500)÷17+5600×8%÷6

= 812.902元人民币/公吨

（3）银行手续费计算的分析，在帮助与提示部分已经作出了分析，银行手续费的计算

是按照报价总金额来计算的，这一点在计算时也是非常容易出错的。

银行手续费 = 报价×0.5%

（4）客户佣金 = 报价×3%

（5）出口运费 = 2200美元

= 824.4826元人民币

（6）出口保险费 = CIF报价×110%×0.85%

（7）利润 = 报价×10%

（8）CIFC3%=(5456.410 3+812.902+824.4826) / (1-3%-0.5%-110%×0.85%-10%)÷6.371

=7 093.7949÷0.855 65÷6.371

=1301.29美元/公吨

6分析：由于出口涉及四个货号的商品，所以在计算成交总利润额时要注意将四个货号

的商品成本、收入相加计算。

销售收入 = (300×7.25 + 800×7.6 + 450×8.45 + 600×8.7) ×6.371

= 110 074.9525CNY

退税收入 = (300×34.90 + 800×36.70 + 450×40.20 + 600×44.50)÷(1+17%) ×8%

= 5785.982 9CNY

出口运费 = 3000 × 6.371

= 19 113CNY

出口保险费 = (300×7.25 + 800×7.6 + 450×8.45 + 600×8.7) ×6.371×110%×0.75%

= 908.1184CNY

客户佣金 = (300 …… 此处隐藏：13049字，全部文档内容请下载后查看。喜欢就下载吧 ……