国际贸易实务仿真模拟
实验报告
院系：班级： 贸121 姓名： 俞月祥 学号： 129114029 指导老师：汪五一、邓庆 日期：
目录
一、实习简介 ...............................................................................................................2
（一）实习时间 ........................................................ ...............................................2
（二）实习地点 .......................................................... .............................................2
（三）实习方式 .......................................................... .............................................2
（四）实习目的： ......................................................................................................2
二、实习过程 .............................................................. ................................................2
1、进行贸易磋商，拟写建交函..................................................................................2
2、出口价格核算及报价......................................................... ..................................5
3、草拟发盘函........................................................... ................................................8
4、出口还价核算......................................................... ............................................10
5、拟写还盘函........................................................... ..............................................14
6、出口成交核算......................................................... ............................................13
7、出口合同签订......................................................... ............................................16
8、审核信用证..........................................................................................................19
9、修改信用证.......................................................... ...............................................23
10、托运订舱........................................................... ................................................28
11、出口报关........................................................... .................................................32
12、投保装船........................................................... ................................................33
13出口单据制作....................................................... ..............................................39
14、单据审核........................................................... ................................................49
15、出口业务善后....................................................... ............................................51
三、实习心得 ............................................................. ...............................................52
（一）实习简介
1 实习时间
本次实习时间共四周，从十六周 至 十八周
2 实习地点
本次实习地点：教C 208
3 实习方式
上机通过TMT平台操作
4 实习目的
1、
2、
3、 了解外贸实务的操作流程，更好的掌握外贸知识。 将理论与实践结合起来，学会灵活用运所学知识。 通过实验发现知识掌握的漏洞。
（二） 实习步骤
操作一：建立业务关系
上海双城（集团）国际贸易公司公司
本公司为中国双城集团公司下属的国际贸易公司，成立于19xx年，主要经营范围为轻工业品。 公司历年来的出口贸易总额已达10多亿美元。
本公司已在全球建立了一个可信赖的销售网络，有100多个国家地区的600多家客商与我们有业务往来。本公司位于上海，在华东以及四川等内地省份建立了雄厚的货源基地。针对世界经济进入低速增长状况，我们要求具备多品种，少批量，反应灵的特点，面对剧烈多变的国际市场具有高度的灵活性和适应性，及时满足客户的各种需求是我们的最高宗旨。 本公司按经营商品门类分为十余个出口业务部和浦东公司，目前经营的出口商品达400余种，上万个规格。本公司备有各种商品详尽介绍的样本。本公司承接来料加工、定样、定牌等各种灵活贸易方式。
公司最近针对欧洲市场推出了"幸运"牌铝制室外花园家具("Fortune" brand aluminium outside garden furniture)，包括圆桌、椅子、花篮等。产品质地轻盈，设计典雅， 工艺精湛，极富浪漫情调。又可拆卸，携带方便，是居家旅游的良伴。其中部分工艺已获中国专利，并正在向欧洲专利局申请专利。经了解，荷兰的NOM公司是一家资信良好的轻工产品进口商，在当地乃至整个西欧都有一定影响。公司决定首先通过 NOM公司，使产品进入欧洲市场，并争取打出知名度，为日后的交易打下基础。
NOM公司的联系地址如下：
ADDR.: POSTBUS 20101 TEL: 31-07081-40-12
2800 ECS-ROTTERDAM FAX: 31-07081-23-78
THE NETHERLANDS
请通过网络给对方发一封EMAIL，要求建立业务关系。内容包括公司简介， 写信意图，产品介绍，告知公司开户行为中国银行上海分行，并说明已空寄商品目录。
信函日期：20xx年3月2日
操作一：建交提示
1. 公司介绍简明扼要、突出特点。
2. 有针对性地介绍产品，可就品牌产品进行较详细的描述。
3. 为达到吸引客户的目的，商务函电的语言应避免生硬、平淡。
4. 结尾应起到激励对方尽快做出回复的效果。
实习作业：
双城（集团）国际贸易公司
TWINS CITY GROUP INT'L TRADE CORP.
地址：中国上海中山西路1271号
海螺大厦508室
电话：86-21-62193941
传真：86-21-62193977
TO: N.V. NOM DATE: March 2, 2003
DEAR SIRS,
We learned that you are a well-known importer of light industrial products in Europe, we take the liberty to write to you for the hope of establishing business relationship with you.
We are an international trade corporation specialized in this line of business. From 1992, our total export volume has reached over 1 billion US dollars. We are developing to become one of the largest trading corporations in this area nationwide.
We take great efforts to increase commodity types rather than quantity to promote the flexibility of competing in the world ADDR：SUITE 508,CONCH BUILDING 1271 ZHONGSHAN RD(W) SHANGHAI, CHINA TEL：86-21-62193941 FAX：86-21-62193977
market. Above all, our clients' demands are always the first to be considered. The commodities we are now exporting are over 400 kinds with more than ten thousand specifications. We are also processing with supplied materials, samples and brands.
The commodity we'd like to recommend to you is our " Fortune" brand aluminum outside garden furniture. It is specially designed for European market. We have sent our latest catalogue to you by airmail. As you will see, it is very romantic and beautiful for its lightness, graceful design and excellent craftsmanship. Further more, it can be disassembled so that it is easier for carrying. Some technique has won Chinese patent. And we are applying for European patent at present. We think this product will appeal to the most selective customers at your end.
For any information as to our credit standing, please refer to the Bank of China, Shanghai Branch.
Yours faithfully,
TWINS CITY GROUP INT' TRADE CORP.
XXX
操作二：出口报价核算
"幸运"牌铝制室外花园家具
商 品
货 号：
出口退税率：
国内费用：
海运保险：
公司要求的预期利润为出口成交价格的10％； ALUM SETOF 3PC DS-1-A 8％； （按每一20英尺集装箱计） 运杂费1700元； 商检报关费50元； 港区港杂费1110元； 业务费1500元；其它费用1250元； 成交金额基础上加成10％投保中国人民保险公司海运货物保险条款中的一切险，费率为1％； 4PC ALUM GARDEN SETTING DS-2 ALUM STAND MAIL BOX AS-2 ALUM FLOWER BASKET 13" AS-1
其他商品信息及相关费用信息你可以在TMT信息查询系统中查询
核算要求:
请根据上述条件并结合外方报价要求, 以美元为报价单位进行出口报价核算，并将详尽的核算过程书面列出。 （计算过程中须保留四位小数，最后报价结果保留至小数点后二位。）
实习作业：
货号：DS-1-A
1） 实际成本＝采购成本－退税收入
＝400－400×8%/（1+17%）＝372.6496（元/件）
2） 20英尺集装箱装箱量：
25/(0.5×0.4×0.378）＝621.0216箱，取整，330箱
报价数量：1×330＝330（件）
3） 国内费用：(1700+50+1110+1500+1250）/330＝17.00（元/件）
4） 出口运费＝1980×8.25/330＝49.5（元/件）
5） 出口报价：
CIFC5＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率） ＝(372.6496 + 17+49.5）/（1－5%－10%－110%×1%）/8.25
＝63.44(美元/件）
货号：DS-2
1） 实际成本＝采购成本－退税收入
＝700－700×8%/（1+17%）＝652.1368（元/件）
2） 20英尺集装箱装箱量：
25/(0.9×0.408×0.4）＝170.2069箱，取整，170箱
报价数量：1×170＝170（件）
3） 国内费用：(1700+50+1110+1500+1250）/170＝33.00（元/件）
4） 出口运费＝1980×8.25/170＝90.0882（元/件）
5） 出口报价：
CIFC5＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率） ＝(652.1368+33+90.0882）/（1－5%－10%－110%×1%）/8.25
＝112.87（美元/件）
货号：AS-2
1） 实际成本＝采购成本－退税收入
＝100－100×8%/（1+17%）＝93.1624（元/件）
2） 20英尺集装箱装箱量：
25/(1.12×0.42×0.3）＝177.1542箱，取整，177箱
报价数量：1×177＝177（件）
3） 国内费用：(1700+50+1110+1500+1250）/177 ＝31.6949（元/件）
4） 出口运费＝1980×8.25/177＝92.2881(元/件）
5） 出口报价：
CIFC5＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率） ＝(93.1624+31.6949+92.2881）/（1－5%－10%－110%×1%）/8.25
＝31.37（美元/件）
货号：AS-1
1） 实际成本＝采购成本－退税收入
＝20－20×8%/（1+17%）＝18.6325（元/件）
2） 20英尺集装箱装箱量：
25/(0.3×0.3×0.5）＝177.1542箱，取整，555箱
报价数量：4×555＝2220（件）
3） 国内费用：(1700+50+1110+1500+1250）/2220＝2.5270（元/件）
4） 出口运费＝1980×8.25/2220＝7.3581（元/件）
5） 出口报价：
CIFC5＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率） ＝(18.6325+2.5270+7.3581）/（1－5%－10%－110%×1%）/8.25
＝4.12（美元/件）
业 务 反 馈
操作二：询盘函
N.V. N O M
To: TWINS CITY GROUP INT' TRADE CORP.
DATE: March 7th, 2003
Dear Sirs,
We have received your sales letter and the catalog with thanks. We are very glad to tell you that we are interested in your "fortune" brand garden furniture and have the reason to believe that they will become popular in the market. But it all depends on the business terms we are able to reach.
May you kindly quote us your prices for art. NO.DS-1-A, DS-2, AS-1 AND AS-2 on CIFC5 Rotterdam, together with details of earliest shipment, terms of payment, etc. If your prices are right, we may place a trial order for one 20' container each. We also want to know whether you can supply on our brand. Your prompt response is highly appreciated.
Yours faithfully
N.V. Noordelijke Ontwikkelings Maatschappij
Sales Manager
ROEY VAN SANTIBERG
(Reoy Van Santiberg) ADDR.: POSTBUS 20101 2800 ECS-ROTTERDAM THE NETHERLANDS TEL: 31-07081-40-12 FAX:31-07081-23-78
操作三：草拟发盘函
请根据客户来函要求，写一封发盘信，告知对方交易的基本条件，并敦促对方尽快做出决定，发盘有效期为七天。
交易的基本条件：
1. 保险：成交金额基础上加成10％投保中国人民保险公司海运货物保险条款中的一切险。
2. 支付方式：即期信用证。
3. 装运：五月底装运。
此外，对于客户来函中要求采用对方品牌予以拒绝，并阐述理由；顺便告知，昨日本公司总经理杨先生去欧洲出差，已带去样品若干，届时将拜访对方。
信函日期：20xx年3月12日
操作三：发盘提示
1. 列明交易的主要条件。
2. 仔细阅读对方的询盘，回复客户的提问和提出的条件。
实习作业：
TO: N.V. NOM DATE: March 12, 2003
Dear sirs,
Thank you very much for your inquiry dated March 7, 2003 about our "Fortuna" brand aluminum garden furniture. The specific articles you are interested in are surely the best among our products and they are more profitable than those sold in single form.
In compliance with your request, we'd like to quote you as follows:
"Fortuna" brand aluminum garden furniture
4pc Alum Garden
Setting
DS-2
1 pc/poly bag1
set/carton Commodity : Alum Set Of 3pc Alum Stand Mail Box Alum Flower Basket 13 Art. no. : Packing : DS-1-A 1 pc/poly bag1
set/carton AS-2 AS-1 1 pc/poly bag1 pc/carton 4 pcs/carton
112 X 42 X 30CM
17/15 KGS 30 X 30 X 50CM 8/7.6 KGS measure ： 50 X 40 X 37.8CM 90 X 40.8 X 40CM Gross/Net : 22/20 KGS
Price Term:
Unit Price: US$ 63.44/SET 50/45 KGS CIFC5 ROTTERDAM US$ 112.87/SET US$ 31.37/PC US$ 4.12/PC Min. quan.: one 20' container for each art. No
Shipment : 30 days after receipt of your relevant L/C.
Payment : By irrevocable L/C at sight.
Insurance : The seller shall cover insurance against All Risks for 110% invoice value as per P.I.C.C
dated 1/1/1981.
By the way, we are sorry to say that we cannot accept the idea of using your brand. As we are applying for the European patent, it is comprehensible that we want to sell our goods on our own brand. "Fortune" is a good brand; we just hope it will bring a fortune to both of us.
For your information， our vice general manager Mr. Yang flew to Europe yesterday on business. He had brought with him some samples of our products. He will call on you during his stay.
Our offer is valid in 7 days. We look forward to receiving your initial order.
Yours faithfully
TWINS CITY GROUP INT'L TRADE CORP.
XXX
操作四：出口还价核算
请计算如果按照对方的还盘：（计算过程小数请保留至4位，小于1时保留至5位，计算结果取小数后2位）
1) 降价10%后，每个货号的总利润额，（在其他已知条件不变的情况下）应为多少元人民币？
2) 若接受对方价格，而我公司的利润率又不得少于8％，那么，在其它条件不变的情况下，公司应掌握的各货号国内采购价为多少元人民币？
经过同厂家的磋商，厂家同意在数量增加的基础上给予一定优惠，即：
DS-1-A @ RMB380元/套； DS-2 @ RMB 670元/套；
AS-2 @ RMB 95元/只； AS-1 @ RMB 18元/只。
在这种情况下，决定DS-1-A和DS-2用40'集装箱，AS-1和AS-2仍用20'集装箱。已知每个40'整箱国内费用为20'整箱的2倍,请按利润率为10%重新报出CIFC5价格。
N.V. N O M
To: TWINS CITY GROUP INT' TRADE CORP.
DATE: March 17th, 2003
Dear Sirs,
We are glad to receive your offer dated March 12th 2003 and we have already had a happy meeting with Mr. Yang, we like your products, but frankly speaking we are sorry that your price seems to be on the high side. You know, Chinese products here are famous for lower price. Even though there seems
something new in your product, we don't think our customers will be able to accept such high prices. To do it, our company needs to make great efforts in promotion, and it will surely cost us a lot.
So may we suggest you make a discount on your price, say about 10%. Meanwhile, however, we also found that the payment term on a sight L/C basis had constrained our marketing capacity. Therefore, how about some flexible forms., such as on consignment, or payment on open account, etc. If you have some doubt about our financial standing, please refer to ABN bank, Rotterdam branch.
We hope you will take this matter into serious consideration and inform us your reply as soon as possible. 第 10 页 共 11 页 ADDR.: POSTBUS 20101 2800 ECS-ROTTERDAM THE NETHERLANDS TEL: 31-07081-40-12 FAX:31-07081-23-78
Yours faithfully
N.V. Noordelijke Ontwikkelings Maatschappij
Sales Manager
ROEY VAN SANTIBERG
(Reoy Van Santiberg)
操作四：还价提示
1. 注意对方还盘时提出的条件（如：数量要求）。
2. 注意操作要求中的条件变化（如：佣金率、国内采购成本等）。
3. 以总量计算销售利润率更为准确。
实习作业：
1) 利润核算
客户还价：
DS-1-A： 63.44 ×(1-10%)＝57.10
DS-2： 112.87×(1-10%) ＝101.58
AS-2： 31.37×(1-10%) ＝28.23
AS-1： 4.12×(1-10%) ＝3.71
货号DS-1-A
总利润额：销售收入－客户佣金－出口保费－实际成本－国内费用－出口运费 ＝57.10*8.25*330*(1-5%-110%*1%)-400*330*(1+17%-8%)/(1+17%) －(1700+50+1110+1500+1250)-1980*8.25
＝1052.6513元
货号DS-2
总利润额：销售收入－客户佣金－出口保费－实际成本－国内费用－出口运费 ＝101.58*8.25*170*(1-5%-110%*1%)-700*170*(1+17%-8%)/(1+17%) －(1700+50+1110+1500+1250)-1980*8.25
＝967.2792元
货号AS-2
总利润额：销售收入－客户佣金－出口保费－实际成本－国内费用－出口运费 ＝28.23*8.25*177*(1-5%-110%*1%)-100*177*(1+17%-8%)/(1+17%) －(1700+50+1110+1500+1250)-1980*8.25
＝273.5196元
货号AS-1
总利润额：销售收入－客户佣金－出口保费－实际成本－国内费用－出口运费
＝3.71*8.25*2220*(1-5%-110%*1%)-20*2220*(1+17%-8%)/(1+17%)
－(1700+50+1110+1500+1250)-1980*8.25
＝494.6798元
2) 成本核算
经客户还价后，出口商应掌握的国内供货价格（含税）：
＝实际成本＋退税收入＝销售收入－利润－佣金－出口保费－出口运费－ 国内费用 设含税的国内采购价格为x
货号DS-1-A
57.10×(1－8％－5％－110%×1%)×8.25－1980/330×8.25－5610/330＝[x－x/(1+17%)×8%] 57.10×0.859 ×8.25－6×8.25－17＝X×1.09/1.17
x＝362.97（元）／套
货号DS-2
101.58×(1－8%－5%－110%×1%)×8.25－1980/170×8.25－ 5610/170＝[x－
x/(1+17%)×8%]
x×1.09/1.17＝590.7835
x＝634.14（元）／套
货号AS-2
[28.23×(1－8%－5%－110%×1%)－1980/177]×8.25－5610/177＝[x－x/(1+17%)×8%] x×1.09/1.17＝76.0763
x＝81.66（元）／只
货号AS-1
[3.71×(1－8%－5%－110%×1%)－1980/2220]×8.25－ 5610/2220＝[x－x/(1+17%)×9%] x×1.09/1.17＝16.4067
x＝17.61（元）／只
若公司接受客户还价且有希望保持8％的利润率，其应掌握的国内（含税）供货价为: DS-1-A： 每套362.97元;
DS-2： 每套634.14元;
AS-2： 每只81.66元;
AS-1： 每只17.61元.
3) 再次报价
货号DS-1-A
1. 实际成本＝380－(380/1.17)*8%＝354.0171 (元)
2. 一个40'集装箱的货量：55/(0.5*0.4*0.378)＝727(箱)
3. 国内费用＝(1700+50+1110+1500+1250) *2/727＝15.4333 (元)
4. 出口运费(USD)＝3770/727＝5.1857 (美元)
[(354.0171+ 15.4333)/8.25]+5.1857
CIFC5 ＝------------------------------------------------------＝59.60(美元) 1-(1.1*1%+5%+10%)
货号DS-2
1. 实际成本＝670－(670/1.17)*8%＝624.1880 (元)
2. 一个40'集装箱的货量：55/(0.9*0.408*0.4)＝374(箱)
3. 国内费用＝(1700+50+1110+1500+1250) *2/374 ＝30.00 (元)
4. 出口费用(USD)＝3770/377＝10.0802 (美元)
[(624.1880+30)/8.25]+10.0802
CIFC5＝------------------------------------------------------＝106.50 (美元) 1-(1.1* 1%+5%+10%)
货号AS-2
1. 实际成本＝95－(95/1.17)*8%＝88.5043 (元)
2. 一个20'集装箱的货量：25/(1.12*0.42*0.3)＝177(箱)
3. 国内费用＝(1700+50+1110+1500+1250)/177＝31.6949 (元)
4. 出口运费(USD)＝1980/177＝11.1864 (美元)
[(88.5043+31.6949)/8.25]+11.1864
CIFC5＝-------------------------------------------------------＝30.70 (美元) 1-(1.1*1%+5%+10%)
货号AS-1
1. 实际成本＝18－(18/1.17)*8%=16.7692 (元)
2. 一个20'集装箱的货量：25/(0.3*0.3*0.5)=555(箱)
3. 国内费用＝(1700+50+1110+1500+1250)/(555*4) =2.5270 (元)
4. 出口运费(USD)＝1980/(555*4)=0.8919 (美元)
[(16.7692+2.5270)/8.25]+0.8919
CIFC5 ＝------------------------------------------------------＝3.90 (美元) 1-(1.1*1%+5%+10%)
再次报价为:
DS-1-A @USD59.60 CIFC5 ROTTERDAM DS-2 @USD106.50 CIFC5 ROTTERDAM AS-2 @USD30.70 CIFC5 ROTTERDAM
AS-1 @USD3.90 CIFC5 ROTTERDAM
操作五：拟写还盘函
经仔细核算后，写出还盘信，具体要求如下：
1 阐述我方报价理由；
2 竞争应以质取胜，而非低价竞销。并说明理由；
3 鉴于对方提出的问题有一定道理，特在价格上给予一定的减让，已弥补对方在开拓市场、广告促销等方面的开支和费用。但订货数量必须至少为两个40'集装箱（整箱）。
4 有关付款方式，因本公司惯例为即期信用证付款，暂无法接受赊帐. 但为了开拓市场，并本着高度诚意，特同意采用45天远期信用证付款方式。 当双方建立巩固的关系后,可以酌情考虑其他灵活的方式。 信函日期：20xx年3月22日
操作五：还盘提示
1. 写明不能接受对方还价的理由。
2. 合理答复对方在还盘中的要求或条件。
实习作业：
双城（集团）国际贸易公司
TWINS CITY GROUP INT'L TRADE CORP.
地址：中国上海中山西路1271
号
海螺大厦508室
电话：86-21-62193941
传真：86-21-62193977 ADDR：SUITE 508,CONCH BUILDING 1271 ZHONGSHAN RD(W) SHANGHAI, CHINA TEL：86-21-62193941 FAX：86-21-62193977
TO: N.V. NOM DATE: March 22, 2003
DEAR SIRS,
We have received your mail dated March 17, 2003 and are glad to hear that you are satisfied with our products.
We have stated in our previous letter that our products are specially designed for European market. As you may aware, travelling in spare times becomes more and more popular in Europe. People go for an 第 14 页 共 15 页
outing during weekends to enjoy the beautiful scenery of the nature. Our garden facilities can not only be put in gardens and public places, but also can be disassembled and put in the car. Just think a family sitting around with green grass blue sky and white clouds as back ground, what a nice picture it will be. So we think you also agree that our products will be warm welcomed by your customers. And our prices are surely not high compared with the purchasing power of your market.
Chinese products are no longer meaning lower price. The advantages of our products are attractive design, high quality and reasonable prices. As we are applying for the European patent, it means that only our company can use the technique to produce. It will increase our competing ability in the market, also it will be a great chance for you as an importer or distributor.
Therefore, your situation is well understood. We really want to help you, so we decided to make some deduction on the price for your trial order, under the condition that the min. quantity should be raised. The new prices are DS-1-A @ US$ 59.60 and DS-2 @US$ 106.50 CIFC5 ROTTERDAM for one 40'
container of each. For AS-2 and AS-1, the min. quantity remains 20' FCL for each art. no., and the prices are US$ 30.70 and US$ 3.90 CIFC5 ROTTERDAM respectively.
As for the terms of payment, sight L/C is our usual practice, We probably can't accept O/A. Only when we have established a steady business relation, can other terms, as D/P, D/A, or even O/A can be used. How about L/C at 45 days sight? You will understand that we hardly do business on usance L/C with new clients. We give you this favorable term just to show our high sincerity. We hope it will pave the way of our business, and help you to introduce our products to your market.
Await your early reply.
Yours faithfully,
TWINS CITY GROUP INT' TRADE CORP.
XXX
操作六：出口成交核算
请根据你与国外客户最终达成的交易条件，作出详细的出口合同核算，其中包括： 购货总成本 总退税收入 实际采购成本
费用细目及总额(包括:国内费用、海洋运费、保险费、佣金) 合同利润额及利润率
注意：计算过程保留四位小数，最后结果保留二位小数
业 务 反 馈
操作六：接受函
N.V. N O M
To: TWINS CITY GROUP INT' TRADE CORP.
DATE: March 27th, 2003
Dear Sirs,
Thank you very much for your trust and sincerity showed on your letter dated March 22, 2003We really appreciate your efforts to pave the way of our business. So we are glad to place the initial order no. Nom-tc9801 with you as follows:
ADDR.: POSTBUS 20101
2800 ECS-ROTTERDAM THE NETHERLANDS
TEL: 31-07081-40-12 FAX:31-07081-23-78
We are looking forward to your sales confirmation with much interest. Yours faithfully
N.V. Noordelijke Ontwikkelings Maatschappij
Sales Manager
ROEY VAN SANTIBERG
(Reoy Van Santiberg)
操作六：成交提示
1. 计算保险费和佣金时，应以销售收入作为计算基数。
2. 收入不仅包括销售收入，还有退税收入。
实习作业：
双城（集团)国际贸易公司
合同核算：
1. 成交金额：
(59.60×727+106.50×374+30.70×177+3.90×2220) × 8.25 ＝97252.10× 8.25 ＝802,329.825元
2. 购货总成本:
380×727+670×374+95×177+18×2220
＝583615元
3. 退税总收入:
583615-543709.7008＝39905.2992 元
4. 实际成本：
（380×727+670×374+95×177+18×2220）×（1+17%-8%）/(1+17%)
＝583615×1.09/1.17 ＝543,709.7008元
5. 业务费用：
(1700+50+1110+1500+1250) ×6＝33,660.00元
6. 出口运费：
(3770×2+1980×2)×8.25＝94,875.00元
7. 出口保费：
802,329.825×110%×1%＝8,825.6281元
8. 客户佣金：
802,329.825×5%＝40,116.4913元
上缴利润＝成交金额－实际成本－业务费用－出口运费－出口保费－客户佣金 ＝802,329.825－543,709.7008－33,660.00－94,875.00－8,825.6281－40,116.4913
＝81,143.00元
总利润率＝总利润额/成交金额
＝81,143.00/802,329.825＝10.11%
上缴利润为81,143.00，总利润率为10.11%.
操作七： 出口合同签订
步骤一
请根据出口合同基本条款的要求和双方在信中确定的条件制作售货确认书，要求条款内容全面、具体。
步骤二
给国外客户寄出成交签约函，感谢对方的订单，说明随寄售货确认书，催促迅速会签合同，并希望信用证在4月25日前开到。(空白合同可在TMT信息查询系统中下载）
合同日期：20xx年4月1日
信函日期：20xx年4月1日
合同号码：SHCH-NOMSC09
操作七：签约提示
合同：1. 合同条款要全面、内容应完整。
2. 合同没有会签之前，买方是不可能签署的。
实习作业1：
双城（集团）国际贸易公司
TWINS CITY GROUP INT'L TRADE CORP.
地址：中国上海中山西路1271号 ADDR：SUITE 508,CONCH BUILDING 海螺大厦508室
电话：86-21-62193941
传真：86-21-62193977 1271 ZHONGSHAN RD(W) SHANGHAI, CHINA TEL：86-21-62193941 FAX：86-21-62193977
TO: N.V. NOM DATE:April 1, 2003
DEAR SIRS,
We are so pleased to receive your first order no. NOM-TC9801. There is a Chinese saying that "A good beginning is half done." We hope our cooperation in this first order will lead to 第 19 页 共 20 页
a brighter future of our business relationship.
We are sending you herein the Sales Confirmation No.SHCH-NOMSC09 in duplicate. Please sign and return one for our file. If there is any problem or misunderstanding, don't hesitate to call us.
As the shipment month is approaching, please instruct your banker to open the relevant L/C accordingly, so that we can arrange our shipment.
You may rest assured that your order will receive our best attention. With best regards!
Yours faithfully,
TWINS CITY GROUP INT' TRADE CORP. XXX
实习作业2：
SALES CONFIRMATION
S/C No.: SHCH-NOMSC
Date: April 1st 20
The Seller:Twins city group int'l trade corp. Address: Suite 508, conch building
1271 Zhongshan rd(w)
The Buyer: N.V. NOM Address: Postbus 20101 2800 Ecs-Rotterdam The Netherlands
Shanghai, 200051, China
PACKING: DS-1-A/DS-2 EACH PC IS PACKED IN A POLY BAG AND ONE SET TO A
CARTON
AS-2 EACH PC IS PACKED IN A POLY BAG AND ONE PC TO A CARTON
AS-1 4 PCS TO A CARTON
TOTAL 1833 CARTONS.
EACH SET IS LABELED IN ENGLISH, FRENCH AND GERMAN.
PORT OF
LOADING &
DESTINATION:
SHIPMENT: TO BE EFFECTED BEFORE THE END OF MAY WITH
PARTIAL SHIPMENTS NOT ALLOWED
PAYMENT: THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE
SELLER
AN IRREVOCABLE LETTER OF CREDIT AT 45 DAYS' SIGHT TO REACH
THE
SELLER NOT LATER THAN 25 APRIL 2003. AND REMAIN VALID
FOR NEGOTIATION IN CHINA UNTIL 15TH DAY AFTER THE DATE OF
SHIPMENT. FROM SHANGHAI CHINA TO ROTTERDAM, THE NETHERLANDS.
INSURANCE: THE SELLER SHALL COVER INSURANCE AGAINST ALL RISKS FOR
110% OF
THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE
CARGO
CLAUSES OF THE PEOPLE'S INSURANCE COMPANY OF CHINA DATED
1/1/1981.
Confirmed by:
THE SELLER
TWINS CITY GROUP INT'L TRADE CORP
MANAGER
XXX
REMARKS:
1. The buyer shall have the covering letter of credit which should reach the Seller 30 days before shipment, failing which the Seller reserves the right to rescind without further 第 21 页 共 22 页
THE BUYER
notice, or to regard as still valid whole or any part of this contract not fulfilled by the Buyer, or to lodge a claim for losses thus sustained, if any.
2. In case of any discrepancy in Quality/Quantity, claim should be filed by the Buyer within 30 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 15 days after the arrival of the goods at port of destination.
3. For transactions concluded on C.I.F. basis, it is understood that the insurance amount will be for 110% of the invoice value against the risks specified in the Sales Confirmation. If additional insurance amount or coverage required, the Buyer must have the consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.
4. The Seller shall not hold liable for non-delivery or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natural disasters, war or other causes of
Force Majeure, However, the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registered airmail with a certifi-cate issued by the China Council for the Promotion of International Trade attesting such event(s).
5. All deputies arising out of the performance of, or relating to this contract, shall be settled through negotiation.In case no settlement can be reached through negotiation, the case shall then be submitted to the China International Economic and Trade Arbitration
Commission for arbitration in accordance with its arbitral rules.The arbitration shall take place in Shanghai. The arbitral award is final and binding upon both parties.
6. The Buyer is requested to sign and return one copy of this contract immediately after receipt of the same.Objection, if any, should be raised by the Buyer within it is understood that the Buyer has accepted the terms and conditions of this contract.
7. Special conditions: ( These shall prevail over all printed terms in case of any conflict.)
操作八：审核信用证
请根据审证的一般原则和方法对收到的信用证进行认真细致的审核，列明信用证存在的问题并陈述要求改证的理由。
N.V. N O M
To: TWINS CITY GROUP INT' TRADE CORP.
DATE: April 6th, 2003
Dear Sirs,
We are delighted in receiving your sales confirmation NO. SHCH-NOMSC09. We have duly signed it and return one for your file as requested. Meanwhile, we have opened the relevant L/C and it will reach you soon.
Please keep us well informed of the shipment and we also hope that your fortune brand furniture will bring fortune to both of us.
Yours faithfully
N.V. Noordelijke Ontwikkelings Maatschappij Sales Manager
ROEY VAN SANTIBERG (Reoy Van Santiberg)
ADDR.: POSTBUS 20101
2800 ECS-ROTTERDAM THE NETHERLANDS
TEL: 31-07081-40-12 FAX:31-07081-23-78
SALES CONFIRMATION
S/C No.: SHCH-NOMSC09
Date: April 1st 2003
The Seller:Twins city group int'l trade corp. Address: Suite 508, conch building
1271 Zhongshan rd(w) Shanghai, 200051, China
The Buyer: N.V. NOM Address: Postbus 20101
2800 Ecs-Rotterdam The Netherlands
PACKING:
DS-1-A/DS-2 EACH PC IS PACKED IN A POLY BAG AND ONE SET TO A CARTON
AS-2 EACH PC IS PACKED IN A POLY BAG AND ONE PC TO A CARTON AS-1 4 PCS TO A CARTON TOTAL 1833 CARTONS.
EACH SET IS LABELED IN ENGLISH, FRENCH AND GERMAN.
PORT OF LOADING & DESTINATION: SHIPMENT:
PAYMENT:
FROM SHANGHAI CHINA TO ROTTERDAM, THE NETHERLANDS.
TO BE EFFECTED BEFORE THE END OF MAY WITH PARTIAL SHIPMENTS NOT ALLOWED
THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE LETTER OF CREDIT AT 45 DAYS' SIGHT TO REACH THE SELLER NOT LATER THAN 25 APRIL 2003. AND REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL 15TH DAY AFTER THE DATE OF SHIPMENT.
INSURANCE: THE SELLER SHALL COVER INSURANCE AGAINST ALL RISKS FOR 110% OF
THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO CLAUSES OF THE PEOPLE'S INSURANCE COMPANY OF CHINA DATED 1/1/1981.
Confirmed by:
THE SELLER
TWINS CITY GROUP INT'L TRADE CORP
MANAGER
XXX
REMARKS: THE BUYER N.V. NOM MANAGER ROEY VAN SANTIBERG
1. The buyer shall have the covering letter of credit which should reach the Seller 30 days before
shipment, failing which the Seller reserves the right to rescind without further notice, or to regard as still valid whole or any part of this contract not fulfilled by the Buyer, or to lodge a claim for losses thus sustained, if any.
2. In case of any discrepancy in Quality/Quantity, claim should be filed by the Buyer within 30 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 15 days after the arrival of the goods at port of destination.
3. For transactions concluded on C.I.F. basis, it is understood that the insurance amount will be for 110% of the invoice value against the risks specified in the Sales Confirmation. If additional insurance amount or coverage required, the Buyer must have the consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.
4. The Seller shall not hold liable for non-delivery or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natural disasters, war or other causes of Force Majeure, However, the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registered airmail with a certifi-cate issued by the China Council for the Promotion of International Trade attesting such event(s).
5. All deputies arising out of the performance of, or relating to this contract, shall be settled through negotiation.In case no settlement can be reached through negotiation, the case shall then be submitted to the China International Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rules.The arbitration shall take place in Shanghai. The arbitral award is final and binding upon both parties.
6. The Buyer is requested to sign and return one copy of this contract immediately after receipt of the same.Objection, if any, should be raised by the Buyer within it is understood that the Buyer has accepted the terms and conditions of this contract.
7. Special conditions: ( These shall prevail over all printed terms in case of any conflict.)
CREDIT LYONNAIS SHANGHAI 法 国 里 昂 信
贷 银 行
（BY E.M.S.）
TWINS CITY GROUP INT'L TRADE CORP SUITE 508, CONCH BUILDING 1271 ZHONGSHAN RD(W) SHANGHAI, 200051, CHINA Dear Sirs
ADVICE OF L/C
OUR REF. DATE
20TH-April-01 LCTC-NOM101
WE HAVE PLEASURE INFORMING YOU THAT WE HAVE RECEIVED FROM THE ABOVE-MENTIONED BANK
(X) AN AUTHENTICATED ( ) CABLE ADVICE OF ( ) CABLE AMENDING ( ) CONFIRMATION ( ) AMENDMENT TO THE CAPTIONED CREDIT.
( ) AN UNAUTHENTICATED (X) ORIGINAL OF ( ) AMENDMENT TO ( ) CONFIRMATION OF
KINDLY REVIEW THE L/C TERMS CAREFULLY. IF YOU DO NOT AGREE OR YOU FEEL DIFFICULTY TO COMPLY WITH ANY OF THE TERMS AND CONDITIONS CONTAINED THEREIN PLEASE CONTACT YOUR BUYERS IMMEDIATELY FOR NECESSARY AMENDMENTS PLEASE NOTE THAT THIS ADVICE IS SUBJECT TO THE PREVAILING "UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS" OF THE INTERNATIONAL CHAMBER OF COMMERCE THIS L/C DOES NOT BEAR OUR CONFIRMATION
ENCLOSED
YOURS FAITHFULLY
CREDIT LYONNAIS SHANGHAI
715 SHANGHAI
CENTRE
P.R.CHINA
TEL: 021-62798661
FAX:021-62798662 上海南京西路1376号
上海商城715室 电话： 021－62798661 TELEX:33472 CLSH CN
邮政编码：200040 传真： 021－62798662 电传： 33472 CLSH CN
ORIGINAL LETTER OF CREDIT
1376 NANJING XI LU SHANGHAI 200040
Algermene Bank Nederland N.V.,gevestigd te Rotterdam, Inschrijving handelsregister K.v.K. Rotterdam nr.2587,
DK 53213(1-88) Opening onherr.dok. kerdiet.
操作八：审证提示
（一） 信用证同合同比较，常会出现的问题：
1． L/C的商品货号与合同不符。
2． 金额（大写/小写）与合同不一致。
3． L/C条款与合同相应条款不符。
（例如：保险条款在合同中写明All Risks as per C.I.I dated 1/1/1982. 但L/C显示War Risk and All risks. ）
4． 付款方式不符合同要求。
（例如：合同中为by sight L/C, 而信用证中为draft at 30days' sight. ）
注意：信用证的规定可以比合同条款宽松。
（二） 信用证本身常出现的问题：
1． 注意L/C的到期地点。
2． 信开本信用证应写明"subject to UCP 500"。
3． 注意信用证"三期"，即：有效期、装运期和交单期。
4． L./C中的"软条款"。
（例如：要求卖方提交客检证书；正本B/L全部或部分直寄客户。）
实习作业：
双城（集团）国际贸易公司
TWINS CITY GROUP INT'L TRADE CORP.
地址：中国上海中山西路1271号
海螺大厦508室
电话：86-21-62193941
传真：86-21-62193977 ADDR：SUITE 508,CONCH BUILDING 1271 ZHONGSHAN RD(W) SHANGHAI, CHINA TEL：86-21-62193941 FAX：86-21-62193977
审证意见
信用证存在的问题
国外到期
信用证金额有误
一个品种货号有误
合同号码错误
? 检验条款不妥
麦码有误 需要修改的理由 易产生逾期交单 无法全额出运货物 与实际出运货号不符 与实际合同号码不符 限制过严 易产生异地卸货
操作九 修改信用证
根据你的审证结果草拟改证函，要求列明不符点，并清晰告知客户如何进行修改。
信函日期：20xx年4月25日
操作九：改证提示
注意出口商应将改证函写给进口商，而非开证行。
实习作业
TO: N.V. NOM DATE: April 25, 2003
DEAR SIRS,
We have received the L/C No. NOM-SHCHLC09 with pleasure. After careful study of the L/C, we are sorry to find that it contained some discrepancies. Please check and amend the L/C as follows:
1) The expiry place should be "in china", instead of "at our counter";
2) The amount in words is" SAY US DOLLARS NINTY TWO THOUSAND THREE HUNDRED AND EIGHTY NINE AND 50/100 ONLY" , not "SAY US DOLLARS NINTY TWO THOUSAND TWO HUNDRED AND EIGHTY NINE AND 50/100 ONLY";
3) The Art No. of the goods is "DS-1-A", not "DS-1";
4) The No. of the Sales Confirmation is "SHCH-NOMSC09", instead of "SHCH-NOM09";
5) The inspection reports or certificates shall be issued by Shanghai Inspection Bureau;
6) The shipping mark should be "....../ROTTERDAM/......", not "....../ROTERDAM/......".
With best regards!
Yours faithfully,
TWINS CITY GROUP INT' TRADE CORP.
XXX
操作十 托运订舱
在收到信用证修改通知后，公司即开始安排出口货物的装运事宜；首先要向船公司订舱。订舱文件主要包括：
出口货物订舱委托书；
商业#5@p；
装箱单。(有关空白单据可从TMT系统中下载）
请根据订舱单据的填制要求认真填写。
公司编号
BH09SC 公司开户银行 中国人民银行 银行账号 INVOICE NO. 3577988805 SHCH-NOMINV09
出口货物订舱委托书日期：五月九日
商业#5@p日期：五月九日
N.V. N O M
To: TWINS CITY GROUP INT' TRADE CORP.
DATE: April 28th, 2003
Dear Sirs,
We have received your mail dated April 25th 2003 and we are quite sorry that the L/C has contained several discrepancies. After careful study of your letter, we have instructed our banker to amend the L/C accordingly.
We are sorry to give you this trouble, but we hope it wouldn't have bad effects on the shipment. We look forward to receiving your shipping advice.
Yours faithfully
N.V. Noordelijke Ontwikkelings Maatschappij
Sales Manager
ROEY VAN SANTIBERG (Reoy Van Santiberg) ADDR.: POSTBUS 20101 2800 ECS-ROTTERDAM THE NETHERLANDS TEL: 31-07081-40-12 FAX:31-07081-23-78 第 32 页 共 33 页
操作十： 改证函 ｜ 信用证修改书
Algermene Bank Nederland N.V.,gevestigd te Rotterdam, Inschrijving handelsregister K.v.K. Rotterdam nr.2587,
DK 53213(1-88) Opening onherr.dok. kerdiet.
操作十：订舱提示
1. 订舱文件包括：订舱委托书、商业#5@p、装箱单。
2. "收货人"和"通知人"应按信用证中的提单条款填写。
实习作业：
公司编号: BH09SC
日期: 9-May-01 出 口 货 物 订 舱 委 托 书 第 34 页 共 35 页
21)标记唛码
22)货号规格 23)包装件数 24)毛重 25)净重 26)数量 27)单价
28)总价
SHCH-NOMSC09
NV NOM ROTTERDAM NO. 1-1833 34)备注
CIFC5 ROTTERDAM
DS-1-A DS-2 AS-2 AS-1
727CTNS 374CTNS 177CTNS 555CTNS
15994KGS 14640KGS 727SETS USD59.6 USD43329.20 18700KGS 16830KGS 374SETS USD106.4 USD39831.00 3009KGS 2655KGS 177PCS
USD30.7 USD5433.90
4440KGS 4218KGS 2200PCS USD3.9 USD8658.20
29)总件数 30)总毛重 31)总净重 32)总尺码 1833 CTNS 42143KGS 38243KGS 159.847M3
33)总金额 USD97252.10
C O M M E R C I A L I N
V O I C E
1) SELLER
3) INVOICE NO. SHCH-NOMINV09 5) L/C NO. NOM-SHCHLC09 ISSUED BY ABN BANK
8) CONTRACT NO. SHCH-NOMSC09 10) FROM SHANGHAI 12) SHIPPED BY 16) QTY.
TWINS CITY GROUP INT'L TRADE CORP.
SUITE 508, CONCH BUILDING 1271 ZHONGSHAN RD(W) SHANGHAI, 200051, CHINA
2) BUYER N.V.NOM POSTBUS 20101, 2800 ECS-ROTTERDAM, THE NETHERLANDS
14) MARKS
SHCH-NOMSC09
15) DESCRIPTION OF GOODS
"FORTUNE" BRAND ALUMINUM
NV NOM
GARDEN FURNITURE
ROTTERDAM NO.1-1833
ART.NO. DS-1-A
727 SETS
4) INVOICE DATE 9-May-01 6) DATE 14-Apr-01
9) DATE 1-Apr-01 11) TO ROTTERDAM 13) PRICE TERM CIF ROTTERDAM 17) UNIT PRICE
CIF ROTTERDAM
18) AMOUNT
US$ 59.60
US$ 43329
.20
DS-2
374 SETS
US$ 106.5
US$ 39,831.00 US$ 5433.90 US$ 8658.00 US$ 97252.1
US$ 4862.
LESS 5%
60
TOTAL:
US$ 92389.50
AS-2 177 PCS US$ 30.70
AS-1 2220 PCS US$ 3.9
19)TOTAL VALUE
SAY US DOLLARS NINTY TWO THOUSAND THREE HUNDRED AND EIGHTY NINE AND 50/100 ONLY
20)GROSS WEIGHT 42143KGS
21) ISSUED BY
TWINS CITY GROUP INT'L TRADE CORP.
22) SIGNATURE
XXX
5 COPIES
FOB VALUE: USD84682.1 FREIGHT: USD11500
INSURANCE PREMIUM: USD 1070 TOTAL NUMBER OF PACKAGE: 1833CTNS L/C NO. NOM-SHCHLC09
实习作业：
P A C K I N G L I S T
3) INVOICE NO. SHCH-NOMINV09 5) FROM SHANGHAI
1) SELLER 4) INVOICE DATE 9-May-01 6) TO ROTTERDAM
TWINS CITY GROUP INT'L TRADE CORP. SUITE 508, CONCH BUILDING 1271 ZHONGSHAN RD(W) SHANGHAI, 200051,CHINA
7) TOTAL PACKAGES(IN WORDS)
SAY ONE THOUSAND EIGHT HUNDRED AND THIRTY THREE CARTONS ONLY 8) MARKS & NOS. SHCH-NOMSC09 NV NOM ROTTERDAM NO.1-1833 12)QTY.
22/15994 50/18700 17/3009 8/4440
20/14540 45/16830 15/2655 7.6/4218
13) G.W.(kg) 14) N.W.(kg) 15) MEAS(m3)
0.0756/54.961 0.14688/54.933 0.14112/24.978 0.045/24.975
2) BUYER N.V.NOM
POSTBUS 20101, 2800 ECS-ROTTERDAM, THE NETHERLANDS
9) C/NOS. 1-727 728-1101 1102-1278
10) NOS. & KINDS OF PKGS. 11) ITEM
"FORTUNE"BRAND
ALUMINUM GARDEN FURNITURE
DS-1-A DS-2 AS-2 AS-1
727 374 177 2220 3498
NO.
727 CARTONS 374 CARTONS 177 CARTONS
1279-1833 555 CARTONS TOTAL:
1833 CARTONS L/C
NOM-SHCHLC09
42143 KGS 38243 KGS 159.847 M3
WE HEREBY CERTIFY THAT EACH SET HAS BEEN LABLED
IN ENGLISH,FRENCH AND GERMAN.
操作十一：出口报关
出口商在订妥舱位收到配舱回单后则必须向海关办理货物的申报出口手续。报关文件主要包括：
出口货物报关单； 商业#5@p；
装箱单。(有关空白单据可从TMT系统中下载）
请根据出口货物报关单的填制要求认真填写。 出口日期：五月二十日 申报及出单日期：五月十二日 操作十一： 配舱回单
海运集装箱货物出口
操作十一：报关提示
报关单中的商品编号可以在TMT的信息查询系统中查找。
实习作业：
中华人民共和国海关出口货物报关单
预录入编号:
海关编号: 第 39 页 共 40 页
1) SELLER
C O M M E R C I A L I N V O I
3) INVOICE NO.
4) INVOICE DATE
TWINS CITY GROUP INT'L TRADE CORP. SUITE 508, CONCH BUILDING 1271 ZHONGSHAN RD(W) SHANGHAI, 200051, CHINA
2) BUYER N.V.NOM POSTBUS 20101, 2800 ECS-ROTTERDAM, THE NETHERLANDS
14) MARKS
?
SHCH-NOMINV09 5) L/C NO. NOM-SHCHLC09 ISSUED BY ABN BANK 8) CONTRACT NO. SHCH-NOMSC09 10) FROM SHANGHAI 12) SHIPPED BY
9-May-01 6) DATE 14-Apr-01
9) DATE 1-Apr-01 11) TO ROTTERDAM 13) PRICE TERM CIF ROTTERDAM
15) DESCRIPTION OF GOODS 16) QTY.
727 SETS 374 SETS 177 PCS 2220 PCS
19)TOTAL VALUE
17) UNIT PRICE
18) AMOUNT
SHCH-NOMSC09 "FORTUNE" BRAND NV NOM ROTTERDAM NO.1-1833
ALUMINUM GARDEN FURNITURE ART.NO. DS-1-A DS-2 AS-2 AS-1
CIF ROTTERDAM
US$ 59.60 US$ 106.5 US$ 30.70 US$ 3.9
US$ 43329.20 US$ 39,831.00 US$ 5433.90 US$ 8658.00 US$ 97252.1
LESS 5% US$ 4862.60
TOTAL: US$ 92389.50
SAY US DOLLARS NINTY TWO THOUSAND THREE HUNDRED AND EIGHTY NINE AND 50/100 ONLY
20)GROSS WEIGHT 42143KGS
FOB VALUE: USD84682.1 FREIGHT: USD11500
INSURANCE PREMIUM: USD 1070 TOTAL NUMBER OF PACKAGE: 1833CTNS
L/C NO. NOM-SHCHLC09
21) ISSUED BY
TWINS CITY GROUP INT'L TRADE CORP.
5 COPIES
22) SIGNATURE
XXX
P A C K I N G L I S T
3) INVOI?E NO. SHCH-NOMINV09 5) FROM SHANGHAI
1) SELLER 4) INVOICE DATE 9-May-01 6) TO ROTTERDAM
TWINS CITY GROUP INT'L TRADE CORP. SUITE 508, CONCH BUILDING 1271 ZHONGSHAN RD(W) SHANGHAI, 200051,CHINA
7) TOTAL PACKAGES(IN WORDS)
SAY ONE THOUSAND EIGHT HUNDRED AND THIRTY THREE CARTONS ONLY 8) MARKS & NOS. SHCH-NOMSC09 NV NOM ROTTERDAM NO.1-1833 12)QTY.
22/15994 50/18700 17/3009 8/4440
20/14540 45/16830 15/2655 7.6/4218
13) G.W.(kg) 14) N.W.(kg)
0.0756/54.961 0.14688/54.933 0.14112/24.978 0.045/24.975
15) MEAS(m3)
2) BUYER N.V.NOM
POSTBUS 20101, 2800 ECS-ROTTERDAM, THE NETHERLANDS
9) C/NOS. 1-727 728-1101
10) NOS. & KINDS OF PKGS. 11) ITEM
"FORTUNE"BRAND
ALUMINUM GARDEN FURNITURE
DS-1-A DS-2 AS-2 AS-1
727 374 177 2220 3498
727 CARTONS 374 CARTONS
1102-1278 177 CARTONS 1279-1833 555 CARTONS TOTAL:
1833 CARTONS
42143 KGS 38243 KGS 159.847 M3
L/C NO.
NOM-SHCHLC09
WE HEREBY CERTIFY THAT EACH SET HAS BEEN LABLED IN ENGLISH,FRENCH AND GERMAN. 16) ISSUED BY TWINS CITY GROUP INT'L TRADE CORP. 17) SIGNATURE XXX 3 COPIES
操作十二：投保装船
一、投保
以CIF条件成交的出口货物订妥舱位（收到配舱回单后）、向海关申报出口的同时，应向保险公司办理投保手续，请你根据投保单的基本规定认真填写出口货物投保单。
(有关空白单据可从TMT系统中下载）
二、拟写装船通知
出口货物在海关验讫放行（即收到盖有海关验讫放行章的装货单）后，即可办理货物的装运手续；与此同时，你作为出口商应向进口商发出货物装运的通知。
装运通知的内容主要包括:
合同号码 货物名称 货物金额 货物数量
包装件数 承运船名 运输航次 提单号码
如果信用证中对装船通知有具体规定，则应根据信用证规定的时间和内容及时发出。
投保日期：20xx年5月15日
信函日期：20xx年5月15日
业 务 反 馈
操作十二： 装货单
海运集装箱货物出口
操作十二：装船提示
1. 弄清保险金额与保险费的区别。
2. 保险金额计算原则为"进一取整"。
（如：按计算得出保险金额为：89643.12，应取89644。）
操作十三：出口单据制作
根据出口单据制作的要求及国外银行开来的信用证和修改书中的具体规定，缮制全套出口单据。
(有关空白单据可从TMT系统中下载）
业 务 反 馈
操作十三： 承保回执
海 运 出 口 货 物 承 保 回 执
1)保险人：
中国人民保险公司
3)保单号次：
SHCH-NOMBD09 2)被保险人： Twins City Group Int'l Trade Corp. 4)保单日期： 18-May-01
10)运输工具:
11)装运港:
13)投保险别: 14)保险代理: SHANGHAI 12)目的港: ROTTERDAM (船名) YI XING (航次) V.216
OCEAN MARINE CARGO CLAUSES ALL RISKS AS PER CIC OF PICC DATED 1/1/1981
15)赔付地点: THE NETHERLANDS 16)应缴保费： 8825.63（美元）
操作十三：制单提示
1. 根据信用证及信用证修改书缮制单据。
2. 提交单据的种类、份数应符合信用证的要求。
3. 信用证中如有特别条款，应注意其中的内容。
EAGLE EYES INSURANCE COMPANY NO. 3304 FLOWER STREET ROTTERDAM, THE NETHERLANDS TEL:31-07056-44-65 FAX:31-07056-58-97
中 国 人 民 保 险 公 司 上 海 分 公 司 PEOPLE'S INSURANCE COMPANY OF CHINA
SHANGHAI BRANCH
周 平 General Manager
操作十四：单据审核
在议付行审核你所提交的出口单据期间，新加坡发展银行上海分行转来信用证0016100293496项下的进口单据一套，系公司与马来西亚客户NANKAI WORSTED SPINNING SND.BHD达成的一笔进口业务的单据；请你本着"单证一致，单单相符"的原则，对这套单据进行认真的审核，写出你的审单意见。 操作十四：审单提示
1. 除"单证相符"外，还应"单单相符"。
2. 应注意是否少提交了单据，或多提交了单据。
实习作业：
新加坡发展银行上海分行信用证0016100293496项下的结汇单据存在如下问题：所有单据均未显示出该批货物系分批装运的第一批。此外，还有：
汇票：
1.金额错误，应为该批金额，即139641.84美元。
2.金额大写错误，应为"SAY US DOLLARS ONE HUNDRED THIRTY NINE THOUSAND AND SIX HUNDRED FOURTY ONE ONLY."。
3. 收款人错误，应为议付银行，即BANK OF COMMERCE MALAYSIA BERHAD, KUALA LUMPUR BRANCH。
4. 出票条款中未按信用证要求显示信用证号码。
5. 受票人错误，应为开证行，即DBS BANK SHANGHAI BRANCH。
6. 未经出票人签字。
#5@p：
1. 货物描述不完整，缺少"as per Contract No. YN-NK942 dated April 1th,2003"词句。
2. 未按信用证要求显示承运船名，即S.S.BIN BO V.911。
3. 未按信用证要求显示出分批序号。
4. 货号1/40nm单价与信用证不符，应为10.05美元而非10.50美元。
5. 未按信用证要求由受益人签署。
6. 2/32NM的数量错误，此单货物的总金额错误。
装箱单：
1. 合同号码与信用证及其它单据不符，应为YN-NK942而非YNN-NK942。
2. 唛头与信用证及其它单据不符，应为0016100293496-1而非0016100293496。
3. 价格术语与其它单据不符，应为FOB KELANG而非FOB KELAN。
4. 未按信用证要求显示每件包装（纸箱）的毛净重。
5. 2/32NM 的总数量、总净重错误。
提单：
1. 收货人有误，应为To Order而非凭开证行指示。
2. 运费条款与信用证不符，应为"Freight Payable at Destination" 而非"Freight Prepaid"。
3. 未按信用证要求作相应的空白背书。
4. 未按信用证要求显示船公司在上海代理的名称、地址、联系电话。
产地证：
1. 货物描述与信用证及其它单据不符，应为YARN而非YARM。
2. 包装件数与其它单据不符，应为298而非289箱。
3. 总数量、总重量应为13032KGS。
检验证书：
1. 承运船名与其它单据不符，应为BIN BO而非BIN BON。
2. 净重与其它单据不符，应为13032kg而非13676kg。
其它：
1. 未按信用证要求出具受益人寄单证明。
操作（十五）：出口业务善后
请根据开证银行的反馈信息，给国外客户发一封善后函。
答案：
双城（集团）国际贸易公司
TWINS CITY GROUP INT'L TRADE CORP
地址：中国上海中山西路1271号 ADDR：SUITE 508,CONCH BUILDING
海螺大厦508室 1271 ZHONGSHAN RD(W)
SHANGHAI, CHINA
电话：86-21-62193941 TEL：86-21-62193941
传真：86-21-62193977 FAX：86-21-62193977
TO: N.V. NOM DATE: June 15, 2003
DEAR SIRS,
We are very depressed to know that the issuing bank has dishonored our documents presented for negotiation. Since the business has been smoothly started and we have built up friendly relations, this occasion is definitely not expected by both of us. So we hope this can be through amicable consultation.
Looking back to our past cooperation and considering good reputation we both enjoy in this line, we take the liberty to ask you to instruct your bank and make the payment. It will greatly benefit the future business between us. We can confidently ensure you that the shipped goods are in strict accordance with the contract and will turn out to be satisfactory to you. Any discrepancies arises in quantity or quality will be borne by us.
As to the reason of the dishonor, it is mainly due to some minor discrepancies appeared in the documents, which are resulted from our negligence. We apologize again for all the inconvenience arise wherefrom and sincerely hope you can accept the documents and effect the payment with the least possible delay.
Best regards!
Yours faithfully,
TWINS CITY GROUP INT' TRADE CORP.
YISHENG GUO
三、实验总结
谈谈自己对出口贸易模拟实习"TMT on line"的体会，可以谈自己从实习中得到的收获，也可提出自己的建议或意见。
在大三下半学期学习的外贸实训课中,我对出口贸易模拟实习“TMT on line”有非常深刻的体会,这是一次非常难得并且很实用的训练课.给我们就业的道路上铺上了一个十分牢固的垫基石.下面我就说说自己学习的这门课程的体会。
上这门课，我觉得还是比较辛苦的，也需要很大的耐心，因为在进出口业务实训中，几乎所用的都是英语，英语的单据，英语的书写。有时候真的会觉得自己失去耐心，每一份的函电什么的都是自己一个一个单词的输入，有时候看得我是头晕眼花的，特别是当我遇到一些不会做单证的时候或看不懂的时候，有好几次我都想干脆Copy别人的算了……可是我并没有这样做，因为我选择了这个专业，就要对自己负责，就要认真的学好这门课程。因此，我借助了所有的英语工具，一步一步的独立做完成这个流程，虽然比较困难，但也还坚持下来了。而且在经历几周的训练时间，我们通过TMT on line这个进出口业务实训，使我对整个业务的流程有了一个整体和直观的了解，例如交易前的准备工作及其建立业务关系 → 交易磋商（询盘、报盘、还盘、接受）与签订合同 → 信用证的开证，信用证的审证和改证 → 办理货物运输和保险 → 办理进出口报检和报关 →缮制议付单据、结汇→ 办理出口核销退税→善后，也对英文函电草拟、出口价格核算、交易条件磋商、商务合同签订、信用证审核修改、出口报关投保、出口单据制作、银行审单结汇等业务有了一定的操作能力。
在整个过程中我对于 “审证”操作这一步的印象最为深刻，因为的确，对于前题的几步的要求一定要有一个清楚的认知，对L/C、B/L及packing list还有特殊的说明要有一个很清晰的“图像”，因为在以后的几步，都要对以上的单据要有一个复核，所以在这方面就等同于做了一个双重的工作，从“看”到“复核”，仔细是很重要的，审证是不仅极其需要耐心，而且需要对合同的款项真正的了解。审证关系到买卖的成功与否，是否可以拿到货款等，而信用证又是其他单据制作的一个重要依据。
在接受这门课的培训后，我得出以下的心得：
1、在交易业务的填表中要注重核心单据在流程中的重要性，要使它准确、系统、完整。填表要以“单单一致”、“单证一致”为原则，熟悉各单证这间的相关联系，因为这将关系卖方发货后的结算问题。
2、要把握专业知识与实习操作的关系。
这是很重要的一点，空有理论而没有实际结合的都只是纸上谈兵，并没有实际的效果。而TMT是首次实践操作与理论相结合的实习。从中锻炼的是我们的综合运用能力;其次，经验是日后工作中的宝贵财富。
3、英语的重要性，在实习操作中我们能深刻体会到英语在其中的理要性。进出口合同中、进出口贸易中的各项单证中都是英文单证，没有坚实的英语基础在食物操作中是十分不便的，这只会降低工作效率。阅读能力弱往往会导致错误若是实际交易则有可能引发纠纷，所以说英语能力在国际贸易中是十分重要的。
4、最后实务课本知识一定要学扎实。虽然是理论，但是如果不能彻底掌握理论知识在实际操作的时候还是会遇到重重地阻碍，会把制作单据的顺序打乱因而引起不必要的麻烦。 总而言之，经过模拟训练，我对国际贸易的业务流程及操作有了更进一步的了解和感触，现在经过训练的我们对贸易的理解已经不在停留在单纯的理论层面，而是理论加实际。因为在学习各种函电的过程中，掌握的很多有实际应用价值的官方语句，感觉很有收获。特别是实训的全过程实际上是贸易业务函电的草拟、商品价格的计算、交易条件的磋商、买卖合同 第 51 页 共 52 页
的签订、出口货物的托运订舱、报验通关、信用证的审核修改以及贸易文件的制作和审核等主要业务技能的操作，完成了商品出口的全过程。这个过程使我对国际贸易的交易过程有了新的认识，而不再只是空洞的理论知识，以前我只是把课本上的知识掌握了，却很少联系到实际，没有认识到实际操作的重要性。我想经过学习我们在社会上应该会更加的具有竞争力，在残酷的社会竞争中有了一席之地。
。