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1、试卷模一套项目一 Dear sirs, We learned from the internet that you are in great need of hardware tools , which just fall into our business scope. We writing to enter into business relations with you. Our company is has grown to be of the leading Imp.Exp.Companies in Chain, specialized in exporting hardware t
2、ools. We have been ex porting the commodity of high quality and have enjoyed more and more markets in the world. Enclosed is our latest catalogue on home appliances, which may meet your demand. We can also produce according to your designated styles. You immediate attention will be highly appreciate
3、d. With best regards.Yours sincerely,TIANJIN TIFERT IMP.&.EXP. CORP.,LTD.,CHINA ZHANG WEI 项目二1. 货号：TC110 实际采购成本=含税近火成本-出口退税率 =含税进货成本/（1+增值税率）*（1+增值税率-出口退税率） =117/（1+17%）*（1+17%-15%）=102元国内费用=（3000+（15+5）*20）/1000=3.4元/set出口运费=2200/1000*7.5=16.5元CIFC3=(104+3.4+16.5)/(1-110%*0.9%-3%-10%)/7.5=18.32$/se
4、t货号;TC120实际采购成本=234/（1+17%）*（1+17%-15%）=204元/set国内费用：（3000+（15+5）*20）/1000=3.4元出口运费=2200/1000*7.5=16.5元CIFC3=（204+3.4+16.5）/（1-110%*0.9%-3%-10%）/7.5=33.65$/set货号130实际采购成本=351/（1+17%）*（1+17%-15%）=306元国内费用：（3000+（15+5）*20）/1000=3.4元出口运费=2200/1000*7.5=16.5元CIFC3=（204+3.4+16.5）/（1-110%*0.9%-3%-10%）/7.5=
5、48.98$/set货号;TC140实际采购成本=468/（1+17%）*(1+17%-15%)=408元国内费用;(3000+(15+5)*20)/1000=3.5元出口运费; 2200/1000*7.5=16.5元CIFC3=（408+3.4+16.5）/（1-110%*0.9%-3%-10%）/7.5=64.31$/set 项目三：Buyers : AMENLI COMPANY ,ETHJOPIASeller : TIANJIN(1)HARD WEAR TOOLS (2) (3) CIFC3 (4） CIFC3 TC110 250sets 18.32USD 4580.00USD TC12
6、0 250sets 33.62USD 8412.50USD TC130 250sets 48.98USD 12245.00USD TC140 250sets 64.37USD 16077.50USD（5） ART NO.TC110&ART NO.TC120&ART NO.TC130&ART NO.TC140 to packed in cartons of 50 sets each. ( 7 ) TIAN JIN ( 8 ) ASEB 项目四： 1. 合理。本案中我方遭受了出口公司仓库发生雷击火灾，致使一半左右小五金被烧毁。属于不可抗力事件，我方可以不可抗力事故为由向对方提出延期履行合同要求，但
7、不能解除合同。2. 不合理。发生了不可抗力事故，将已备好的货物一半左右被烧毁，这必然影响我方的交货时间。另外，不可抗力是一项免责条款。可免除遭受不可抗力事故一方不能如期履约的责任。埃方应考虑实际情况同意我方延期履行合同。因此埃方的索赔要求是不合理的。 试卷十项目一：1、答案：通过商会的推荐，我们获悉贵公司的名称和地址。我方专营丝绸衬衣的出口业务，希望能在互惠互利的基础上与贵公司建立业务关系，为使贵方对我方产品有个大概的了解。我们将单独邮寄一份产品目录及宣传册供你方参考。如果贵方对目录中的任何产品感兴趣向我方询盘，我方将尽早发盘。2、举例至少三种以上建立业务往来的途径：商会、网络、交易会、新闻、
8、报纸等。项目二：实际采购成本=含税进货成本-出口退税 =含税进货成本/（1+增值税率）/（1+增值税率-出口退税率） 90/（1+17%）/（1+17%-14%）=74.6826元国内费用=3+（12000+3000）/6000=5.5元出口费用=3800/6000/7.5=4.75元CIF=（74.8626+5.5+4.75）/（1-110%/0.6%-10%）/7.5=12.68美元项目三：Name or commodity specificationQuantityquantityTotal AmountSLLK SHIRT6000DOZSUSD12.68USD76080.00(5)To
9、 be packed in cartons of 60 dozens each(6)During December, 2010(7)Xiamen(8)Los Angeles (9) To be covered by the for 110% of total invoice value against all risks and war risked as per the ocean marine cargo clause of pick. Dated Jan. st, 1981By 100% inevitable L/C payable at sight The Buyers: BG COR
10、P., LTD the Sellers: CHANGSHA XZNMIN EMP. &EXP CORP., LTD项目四：答：银行的拒付有道理，因为提单签发日为2010年11月10日，提单日后21天内交单，最迟交单日应为2010年12月1日，而不是12月4日.第十一套项目一：Hsia Corporation january302011Do81-665-43-3366Fax-E-mailDear Sir:We learned from the internet that you are seeking four Chinese wooden fences Our company is has g
11、rown to one of the lading Imp. &. Exp companies in china, specialized in exporting wooden fence. We have been exporting the commodity of high quality and have enjoyed more markets in the world Enclosed is our later catalog for your reface, which may meet your demand we can also produce according to
12、your designated styles Your immediate attention will be highly appreciated with best regards Zhejiang yuesheng Imp. &. Exp co .Ltd项目2实际采购成本=P采购价格-退税收入退税收入=P采购/(1+增值税)*退税率KG-18Y实际采购成本：23.4-23.40/*13%=20.8元国内费用：20.8*5%=1.04元出口报价：（20.8+4.04）/（1-10%）/6.57=3.69$pcsKG-36Y实际采购成本=35.10-35.10/（1+17%）*13%31.2
13、元国内费用 31.2*0.05=1.56元出口报价：31.2+1.56/6.5=5.54$/pcsKG-90Y实际采购成本=11.7-11.7/（1+17%）*3%=10.4元 国内费用=10.4*5%=0.52元FOBC3=(10.4+0.52)/(1-10%)/6.57=1.84$/PcSKG-150实际采购成本=23.40-23.40/（1+17%）*13%=20.8元国内费用=20.8*5%=1.04元FOBC3=（20.8+1.04）/91-10%)/6.57=3.69$/PcS项目三（1）wooden Fence Kct-18Y Kct-36Y YF-90Y YF-150Y（2）7
14、20pcs 1980pcs 3870pcs 4230pcs (3）FOB 3.60USD 5.50USD 1.80USD 3.60USD (4) 2592.00USD 10890.00USD 6966.00USD 15228.00USD (5) 18000pcs 35676.00USD(6) ART. NO KCT-18Y & NO.KCT-36Y & NO-90Y & NO-150Y to packed in cantors of 6pcs each (7) Delivery 30dags after receiving the advance payment(8)from china shanghai to Osa
