实务综合案例.docx
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实务综合案例.docx
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实务综合案例
一、报价
青岛利华有限公司(QingdaoLihuaCo.,Ltd.)是一家流通性外贸企业。
2007年9月3日,该公司外贸业务员李雅收到来自阿联酋客户TimCo.,Ltd.的电子邮件,内容如下:
DearMissLi,
ThankyouforyourletterofAug.12,2007andyourlatestcatalogue.
WeareimpressedbyyourDoorHandleArticleNo.DH5010andwouldappreciateyoursendingsomedetailedinformationaboutthebestpriceof9000pairsonFOBChineseport,CFRDubai,UAE,paymentbyD/Patsight.
Awaitingyourearlyoffer.
Yoursfaithfully,
Jan
李雅立即通知门把手的制造商山东淄博五金有限公司报价,次日收到其报价如下:
锌合金(zincalloy)门把手9000付,人民币58.5元/付(含税价),增值税率为17%,每付装1个泡沫纸袋(foambag)(含配件),然后装入一个出口标准内盒,每20个内盒装一个标准出口纸箱,纸箱尺寸为57厘米×31厘米×31厘米,每箱毛重为18.5千克,净重为17.5千克,9000付装1×20’FCL,交货时全额付款,工厂交货。
1.若2007年9月4日的美元牌价按USD1=RMB¥7.53/7.56计,公司报价时要求美元按当天牌价的99%计算;出口退税率为5%,退税款利息不计;国内运费为RMB¥1800/20’FCL,其他所有国内费用为采购成本的6%;由青岛至阿联酋迪拜的海运费为USD1800/20’FCL;预期成本利润率为10%(按采购成本计算)。
请核算出口报价。
(计算过程中,数值要保留到小数点后3位,最后保留到小数点后2位。
)
出口退税=58.5÷(1+17%)×5%=2.5元/付
出口成本=58.5-2.5=56元/付
国内费用=1800÷9000+58.5×6%=0.2+3.51=3.71元/付
国外运费=1800÷9000=0.2美元/付
(预期)出口利润=58.5×10%=5.85元/付
FOBQingdao=(56+3.71+5.85)÷(7.53×99%)=8.79美元/付
CFRDubai==8.79+0.2=8.99美元/付
二、发盘
根据以上核算的出口报价和相关条件,用英文书写以下发盘函,要求在2007年9月10日复到有效。
装运期为签订合同后30天内。
DearJan,
ThanksforyourinquiryonSep.3,2007.Ourofferisasfollows:
①DoorHandleArticleNo.DH5010
②Packing:
onepairpackedinafoambag,theninaninnerbox,20innerboxespercarton
③Unitprice:
USD8.79/pairFOBQingdao
USD8.99/pairCFRDubai,UAE
④Quantity:
9000pairs
⑤Payment:
BysightpaymentL/C
⑥Shipment:
Tobeeffectedwithin30daysafterthecontractdate.
ThisofferisvalidsubjecttoyourreplyherebySep.10,2007.
Awaitingyourearlyreply.
Yoursfaithfully,
LiYa
三、订约
通过反复磋商,2007年9月18日,双方达成如下条款:
单价:
8.80美元/付CFRDubai,UAE
装运期:
最迟2007年10月18日装船,不允许转运,不允许分批装运。
支付:
即期付款信用证支付。
数量与金额允许有不超过1%的增减。
SALESCONTRACT
NO.LY0723DATE:
SEP.18,2007
THESELLER:
QingdaoLihuaCo.,Ltd.THEBUYER:
TimCo.,Ltd.
No.1RenminRd.,QingdaoNo.1RoakRd.,Dubai
ChinaUAE
ThisContractismadebyandbetweentheBuyerandSeller,wherebytheBuyeragreestobuyandtheSelleragreestoselltheunder-mentionedcommodityaccordingtothetermsandconditionsstipulatedbelow:
Commodity&Specification
Quantity
UnitPrice
Amount
(1)
DoorHandleArticleNo.DH5010
(2)
9000pairs
(3)
CFRDubai,UAE
USD8.80/pair
(4)
USD79200.00
Total
9000pairs
USD79200.00
TotalContractValue:
(5)U.S.DOLLARSSEVENTYNINETHOUSANDTWOHUNDREDONLY.
MOREORLESSCLAUSE:
(6)Moreorless1%ofthequantityandtheamountareallowed.
PACKING:
incartons
TIMEOFSHIPMENT:
(7)NotlaterthanOct.18,2007
PORTOFLOADINGANDDESTINATION:
(8)FromQingdao,ChinatoDubai,UAE
Transshipmentis(9)notallowedandpartialshipmentis(10)notallowed
INSURANCE:
(11)coveredbythebuyer.
TERMSOFPAYMENT:
(12)sightpaymentL/Ctobereachedtheselleronemonthbeforetheshipment.
REMARKS:
Thiscontractismadeintwooriginalcopiesandbecomesvalidafterbothparties’signature,onecopytobeheldbyeachparty.
Signedby:
THESELLER:
THEBUYER:
四、开证
2007年月9月20日,青岛利华公司收到阿联酋公司通过其银行开来的信用证。
MT700ISSUEOFADOCUMENTARYCREDIT
SENDER
BANKOFCHINA,Dubai,UAE
RECEIVER
BANKOFCHINA,QINGDAO,CHINA
SEQUENCEOFTOTAL
27:
1/1
FORMOFDOC.CREDIT
40A:
IRREVOCABLE
DOC.CREDITNUMBER
20:
ACD90875
DATEOFISSUE
31C:
070920
APPLICABLERULES
40E:
UCPLATESTVERSION
DATEANDPLACEOFEXPIRY.
31D:
DATE071109PLACEINCHINA
APPLICANT
50:
TimCo.,Ltd.No.1RoakRd.,Dubai,UAE
BENEFICIARY
59:
QINGDAOLIHUATRADINGCO.,LTD.
No.1RENMINRd.,Qingdao,CHINA
AMOUNT
32B:
CURRENCYUSDAMOUNT79200.00
AVAILABLEWITH/BY
41D:
ANYBANKINCHINA,
BYNEGOTIATION
DRAFTSAT...
42C:
DRAFTSATSIGHT
DRAWEE
42A:
BANKOFCHINA,DUBAI
PORTOFLOADING
44E:
QINGDAO,CHINA
PORTOFDISCHARGE
44F:
DUBAI,EUA
SHIPMENTPERIOD
44D:
NOTLATERTHAN071018
DESCRIPTIONOFGOODSAND/ORSERVICES
45A:
9000PAIRSOFDOORHANDLEARTICLENO.DH5010ATUSD8,80/PAIRCFRDUBAI,UAE.PACKEDIN20PAIRS/CARTONASPERS/CNO.LY0723.
DOCUMENTSREQUIRED
46A:
+COMMERCIALINVOICESIGNEDMANUALLYINTRIPLICATE.
+PACKINGLISTINTRIPLICATE.
+CERTIFICATEOFCHINESEORIGINCERTIFIEDBYCHAMBEROFCOMMERCE.
+FULLSETOFCLEAN‘ONBOARD’OCEANBILLSOFLADINGMADEOUTTOORDERMARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT.
ADDITIONALCONDITION
47A:
+ALLPRESENTATIONSCONTAININGDISCREPANCIESWILLATTRACTADISCREPANCYFEEOFUSD50.00.THISCHARGEWILLBEDEDUCTEDFROMTHEBILLAMOUNTWHETHERORNOTWEELECTTOCONSULTTHEAPPLICANTFORAWAIVER.
+THENUMBERANDTHEDATEOFTHISCREDITANDTHENAMEOFISSUINGBANKMUSTBEQUOTEDONALLDOCUMENTS.
CHARGES
71B:
ALLCHARGESANDCOMMISSIONSOUTOFISSUINGBANKAREFORACCOUNTOFBENEFICIARY.
CONFIRMATIONINSTRUCTION
49:
WITHOUT
五、履约交单
1、汇票
2、发票
青岛利华贸易公司
QINGDAOLIHUATRADINGCO.,LTD
No.1RenminRd.,Qingdao 发票 No:
LY070920
P.R.CHINA INVOICE Date:
OCT.10,2007
TEL:
86-532-62647387
FAX:
86-532-62575099
Accountee:
TimCo.,Ltd.,No.1RoakRd.,DubaiUAE
ShippedPerSteamer:
LINDOEMAERSK
From _QINGDAO,CHINA_ To DUBAI,EUA
B/LNo. 123456789 ContractNo.LY0723
ShippingMark&Nos. N/M
DescriptionofGoods
Quantity
UnitPrice
Amount
DoorHandleArticleNo.DH5010
9000PAIR
USD8.80/PAIR
USD79200.00
TOTAL:
USD79200.00
SAY:
USDOLLARSSEVENTYNINETHOUSANDTWOHUNDREDONLY
QINGDAOLIHUATRADINGCO.,LTD
3、提单
Shipper
QINGDAOLIHUATRADINGCO.,LTD.
B/LNo.00001
中国外运股份有限公司
SINOTRANSLIMITED
OCEANBILLOFLADING
SHIPPEDonboardinapparentgoodorderandcondition(unlessotherwiseindicated)thegoodsorpackagesspecifiedhereinandtobedischargedatthementionedportofdischargeorasneartheretoasthevesselmaysafelygetandbealwaysafloat.
Theweight,measurement,marksandnumbers,quality,contentsandvalue,beingparticularsfurnishedbyesheShipper,arenotcheckedbythecarrieronloading.
TheShipper,ConsigneeandtheHolderoftheBillofLadingherebyexpresslyacceptandagreetoallprinted,writtenorstampedprovisions,exceptionsandconditionsofthisBillofLading,includingthoseonthebackhereof.
INWITNESSwhereofthenumberoforiginalBillsofLadingstatedbelowhavebeensigned.Oneofwhichbeingaccomplished,theother(s)tobevoid.
Consigneeororder
TOORDEROFTHESHIPPER
Notifyaddress
TimCo.,Ltd.No.1RoakRd.,Dubai,UAE
Pre-carriageby
Portofloading
QINGDAO
Vessel
LINDOEMAERSK
PortofTranshipment
Portofdischarge
DUBAI,EUA
Finaldestination
Container,sealNo.ormarksandNos.
CH/99/66.908
------------
QINGDAOCHINA
Numberandkindofpackages
9000PAIR
Descriptionofgoods
9000pairsofDoorHandleArticleNo.DH5010ina20'CONTAINERSASPERCONTRACTNO.LY0723
FREIGHTPREPAID
Grossweight(kgs)
8325
Measurement(m3)
24.65
Freightandcharges
REGARDINGTRANSHIPMENT
INFORMATIONPLEASECONTACT
Ex.rate
Prepaidat
Freightpayableat
Placeanddateofissur
OCT.09,2007ATQINGDAO
TotalPrepaid
NumberoforiginalBs/L
THREE
SignedfororonbehalfoftheMaster
asAgent
(SINOTRANSSTANDARDFORM6)SUBJECTTOTHETERMSANDCONDITIONSONBACK03CNo.GD
4、产地证
ORIGINAL
1.Exporter
QingdaoLihuaCo.,Ltd.
No.1RenminRd.,Qingdao
China
CertificateNo.
CERTIFICATEOFORIGIN
OF
THEPEOPLE'SREPUBLICOFCHINA
2.Consignee
TimCo.,Ltd.
No.1RoakRd.,Dubai
UAE
3.Meansoftransportandroute
FromQingdao,ChinatoDubai,UAEBYSEA
5.Forcertifyingauthorityuseonly
4.Country/regionofdestination
DUBAI,EUA
6.Marksandnumbers
N/M
7.Numberandkindofpackages;descriptionofgoods
450CARTONSOFDOORHANDLEARTICLENO.DH5010,ONEPARIPACKEDINAFOAMBAG,THENINANINNERBOX,20INNERBOXESPERCARTON.
8.H.S.Code
83015000
9.Quantity
9000PAIRS
10.Number
anddateof
Invoices
LY070920
OCT.10,2007
11.Declarationbytheexporter
Theundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect,thatallthegoodswereproducedinChinaandthattheycomplywiththeRulesofOriginofthePeople'sRepublicofChina.
QINGDAO,OCT.10,2007LIYA
------------------------------------------------------------------
Placeanddate,signatureandstampofauthorizedsignatory
12.Certification
Itisherebycertifiedthatthedeclarationbytheexporteriscorrect.
------------------------------------------------------------------
Placeanddate,signatureandstampofcertifyingauthority
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