国际结算案例考试

一、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 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 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。 品名及 规格 视频线规格配置磁共振要求常用水泵型号参数扭矩规格钢结构技术规格书 ：饲料蚕豆（Feeding Broad Beans），良好平均品质 水份（Moisture）15% 杂质（Admixture）2% 数量： 60，000吨 包装： 袋装 价格： 每吨200元CIF班轮条件上海包括佣金 交货： 2001年10月30日装3000吨 2001年11月30日装3000吨 保险： 由卖方投保一切险、偷窃提货不着险、钩损险、战争险 支付： 信用证支付 COMMODITY & SPECIFICATION: Feeding Broad Beans, F.A.Q. MOISTURE (max) 15% Admixture (max) 2% QUANTITY: 60000metric tons PACKING: Packed in gunny bags of 100kgs Each gross for net UNIT PRICE: JPY 200 PER M/T CIFC2% Liner Terms Osaka AMOUNT: JPY 12,000,000 (SAY US Dollars Twelve million only) SHIPMENT: Shipment on or before Oct. 30th, 2001 30000M/T; shipment on or before NOV. 30th, 2001 30000M/T from Shanghai to Osaka INSURANCE: To be covered by the seller for 110% of total invoice value against All Risks including War Risks as per and subject to the relevant ocean cargo clause of the People’s Insurance Company of China dated Jan. 19th, 1981 PAYMENT: The buyer shall open through a bank acceptable to 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 二、上海某公司向新加坡某客户出口一批商品共10公吨，报价为净重每公吨FOB上海2000港元，该商品用木箱装，每箱装货20千克，箱重5千克，后外商要求改报CFR价。经查该商品以重量计收运费，以上海至新加坡每公吨的基本费率为500港元，并收取港口附加费20%。请计算总运费并重新报CFR价。 总运费=10×750=7500 HKD CFR=FOB+F =2000+750 =2750 HKD 三、上海新诚外贸公司出售一批货物到加拿大，出口总价为10万美元CIF温哥华，其中从上海到温哥华的运费和保险费占10%，这批货物的国内购进价为人民币70万（含增值税17%），该公司的费用定额率为5%，退税率为9%。结汇时银行的外汇买入价为1美元折合人民币8.25元。请计算该批货物的出口商品换汇成本和出口商品盈亏率。 （1）出口商品换汇成本 =7.57 CNY/USD 出口商品盈亏率=9.01% 四、 (1)以海运为例，简述出口单证工作的 流程 快递问题件怎么处理流程河南自建厂房流程下载关于规范招聘需求审批流程制作流程表下载邮件下载流程设计 图 (2)以海运为例，简述进口单证工作的流程图。 海运出口单证工作程序 海运出口单证工作程序示意图 3.海运进口单证工作程序 海运进口单证工作程序示意图 五、信用证审核 请根据所给合同审核信用证 SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORT ANG EXPORT CORPORATION SALES CONFIRMATION 128 Huqiu road Shanghai China Tele:86-21-23140568 Fax:86-21-25467832 TO：CONSOLIDATORS LIMITED NO：PLW253 RM.13001-13007E,13/F, DATE:Sept.15,2003 ASUA TERMINALS CENTER B. BERTH 3,KWAI CHUNG,N.T.,HONGKONG P．O．Box 531 HONGKONG We hereby confirm having sold to you the following goods on terms and conditions as stated below NAME OF COMMODITY: Butterfly Brand Sewing Machine SPECIFICATION: JA-115 3 Drawers Folding Cover PACKING: Packed in wooden cases of one set each. QUANTITY: Total 5500sets UNIT PRICE: US$ 64.00 per set CIFC3% H.K. TOTAL AMOUNT: US$ 352000.00 (Say U.S. dollars three hundred and fifty two thousand only.) SHIPMENT: During Oct./Nov. 2003 from Shanghai to H.K. with partial Shipments and transshipment permitted. INSURANCE: To be covered by the seller for 110% of total invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of the People’s Insurance Company of China dated January 1st,1981. PAYMENT: The buyer should open through a bank acceptable to the seller an Irrevocable Letter of Credit at 30 days after sight 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. REMARDS: Please sign and return one copy for our file. The Buyer: The Seller: CONSOLIDATORS LIMITED SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORT & EXPORT CORPORATION 信用证 HONGKONG & SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL,P.O.BOX 64,H.K. TEL:822-1111 FAX:810-1112 Advised through: Bank of China, NO. CN3099/714 Shanghai Branch, DATE Oct.2,2003 H.K. To:Shanghai Light Industrial Products Import & Export Corp. 128 HUQIU ROAD SHANGHAI, CHINA Dear Sirs: We are pleased to advise that for account of Consolidators Limited,H.K.,we hereby open our L/C No. CN3099/714 in your favour for a sum not exceeding about US$ 330000.00(Say US Dollars Three Hundred Thirty Thousand only) available by your drafts on HSBC at 30 days after date accompanied by the following documents: 1. Signed commercial invoice in 6 copies. 2.Packing List in quadruplicate. 3.Full set of (3/3) clean on board Bs/L issued to our order notify the above mentioned buyer and marked “Freight Collect” dated not later than October 31,2003.From Shanghai to Hongkong, Partial shipment are not permitted and trans- shipment is not permitted. 4.Insurance policy in 2 copies covering C.I.C for 150% invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of the People’s Insurance Company of China dated January 1st,1981. 5.Certificate of Origin issued by China Council for the Promotion of International Trade. DESCRIPTION GOODS: 5500 sets Sewing Machine Art.No. JA-115 packed in wooden cases or cartons each at US$ 64.00 CIF H.K Drafts drawn under this credit must be marked “drawn under HSBC,H.K.,”bearing the number and date of this credit. We undertake to honour all the drafts drawn in compliance with the terms of this credit if such drafts to be presented at our counter on or before Oct. 31,2003. SPECIAL INSTRUCTIONS: (1)Shipment advice to be sent by telefax to the applicant immediately after the shipment stating our L/C No.,shipping marks,name of the vessel, goods description and amount as well as the bill of lading No. and date. A copy of such advice must accompany the original documents presented for negation. (2)The negotiating bank is kindly requested to forward all documents to us(HONGKONG & SHANGHAI BANKING CORPORATION QUEEN’S ROAD CENTERAL,P.O.BOX 64,H.K.)in one lot by airmail. It is subject to the Uniform Customs and Practice for Documentary Credits (1993) Revision,International Chamber of Commerce Publication No.500. Yours faithfully For HONGKONG & SHANGHAI BANKING CORPORATION 1. 信用证的修改 （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 31,2003”改为“during Oct./Nov.2003” （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 H.K”改为“US$ 64.00 per set CIFC3% H.K” （9）交单日期有误。应将“Oct. 31,2003”改为“Dec.15th,2003” 出口前的准备 拨交、结算 报关 报检 办理保险 买汇、赎单 货物装船 发催装通知 银行审单付款 租船定舱 申请开证 履行合同 签订合同 询盘 接受 还盘 发盘 贸易磋商 编制进口 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 报批 安排订购市场 和选择交易对象 制订具体的进口 商品经营 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 进口前的准备 持全套货运单连同信用证向银行办理议付 汇集有关的单证 向买方发装船通知 保险单 货物装船后取得提单 海关检验放行 制作有关单据 检验证书 发运货物、办理报关 办理保险 向商检局报检 租船订舱 催证 审证 改证 备货 加工 包装 刷唛 履行合同 签订合同 询盘 发盘 还盘 接受 贸易磋商 建立 客户 关系 开展 广告 宣传 办理 商标 注册 编制 出口 计划 制订出 口商品 经营方案 调研国 外市场 情况 组织 出口 货源