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1、本文格式为Word版,下载可任意编辑国际贸易实务第二章课后答案 上海新进展进出口贸易实业有限公司 Shanghai New 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
2、NO.: 01XDTTD-14778 SINGAPORE 签订日期Date: Oct.16th,2022 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: (1)货物名称及规格 Commodity & Specifications MAXAM TOOTH PASTE ART.NW101 (2)数量 Quantity 60 000DOZENS= 10 000C
3、ARTONS 合计 TOTAL HKD 7 080 000 (3)单价 Unit Price CIFC5% HKD118.00 (4)总额 Total Value SINGAPORE HKD 7 080 000 (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 CARG
4、O CLAUSE OF PICC DATED JAN. 1st,2022. (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
5、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:上海新进展进出口贸易实业有限公司 The Buyer: OVERSEAS TRADING CORP. The Seller: SHANGHAI NEW DEVELOPMENT SINGAPORE IMP. & .EXP. ENTERPRISES CO.,LTD. 上海新进展进出口贸易实业有限公司 Shanghai New Development Imp. & Ex
6、p. Enterprises Co., Ltd 中国上海外高桥保税收政策区台中南路2号 2,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 SINGAPORE 签订日期Date: OCT.16,2022 经双方同意按照下述条款签定本合同 The Buyer an
7、d Seller Have agree to conclude the following transactions according to the terms and Conditions stipulated below: 1. 货物名称及规格 Commodity & Specifications MAXAM TOOTH PASTE ART.NO.NW101 合计 TOTAL 2. 数量 Quantity 3. 单价 Unit Price 4. 总额 Total Value CIFC5% SINGAPORE 60000DOZENS HKD118.00 HKD 7,080,000 (100
8、00CARTONS) HKD 7,080,000 5原产国(地)COUNTRY OF ORIGIN: MADE IN CHINA 6包装 PACKING: IN CARTONS OF SIX DOZENS EACH 7 装运期 TIME OF SHIPMENT: DURING DEC.,SHIPMENT WITHIN 30 DAYS AFTER RECEIPT L/C 8装运口岸 PORT OF SHIPMENT: SHANGHAI 9到货口岸 PORT OF DESTINATION: SINGAPORE 10保险INSURANCE:/TO BE COVERED BY THE SELLER F
9、OR 110% OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER THE OCEAN MARINE CARGO CLAUSE OF PICC DATED JAN. 1ST,1981. 11付款条件: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE BY THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLE 30 DAYS BEFORE THE MONTH OF SHIPMENT VALID FOR NEGOT
10、IATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT。 买 方: 卖 方: 上海新进展进出口贸易实业有限公司公司 The Buyer: OVERSEAS TRADING CORP. The Seller: SHANGHAI NEW DEVELOPMENT SINGAPORE IMP. & EXP. ENTERPRISES CO.,LTD. 5. 上海旺盛贸易公司于2022年5月收到日本三井株式会社订购17公吨海产品的询价。旺盛贸易公司按正常报价程序举行报价核算。该海产品每公吨进货价格为5600元人民币(含增值税17%),出口
11、包装每公吨500元人民币;该批货物国内运杂费共计1200元人民币;出口商检费300元人民币;报关费100元人民币;港区港杂费950元人民币;其他各种费用共计1500元人民币。旺盛公司向银行贷款的年利率为8%;预计垫款时间两个月;银行手续费率为0.5%(按成交价格计),退税率为3%;海洋运费共2200美元,保险费率0.85%;三井株式会社要求在报价中含佣金3%。若旺盛贸易公司的预期利润是10%(以成交金额计),当时人民币对美元汇率为6.371:1,试报出CIF3%的价格是多少? 分析: (1)实际本金采用本章给出的公式,代入公式计算。 实际本金= 5600(1+17%-3%)(1+17%) =
12、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本金,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,在扶助与提示片面已经作出了分析,垫资利息的计算是按照购买总本金来计算的,这一点在计算时分外轻易出错。 国内费用= 500+ (1200+300+100+950+1500)17+56008%6 = 812.902元人民币/公吨 (3)银行手续费计算的分析,在扶助与提示片面已经作出了分析,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分外轻易出错的。 银行手续费 = 报价0.5% (4)客户佣金 = 报价3% (5)出口运费 = 220227=129.411 8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 =7 093.79490.855 656.371 =1301.29美元/公吨 7