实训4——出口成交核算
购货总成本=86*1080+68*1208+36*4140+47.5*3150+88*1880
=92880+82144+149040+149625+165440 =639129元
出口退税收入总额 639129/(1+17%)*8%=43701.1282元
国内费用总额 5584+(860+150+600+80+1000+800)*3= 16054元 出口运费总额 (2070 *3 * 8.25)+3910 * 8.25=83490元 合同总利润额=销售收入十出口退税收入一出口运费一出口保险费
一客户佣金—采购成本—国内费用
=91061.9 * 8.25 +43701.1282—83490—91061.9 * 8.25 *110%*0.85%—91061.9 *8.25 *3%—639129—16054 =751260.675+43701.1282-83490-7024.2873-22537.8203-639129-16054=26726元
利润率=26726/751260.675 * 100%=3.56%
实训5——改证
环宇公司与荷兰客户达成交易后不久，收到了F.VAN LANSCHOT BANKIERS N.V.根据TIVOLI公司请求开来的信用证，试根据HY98CS004出口合同对信用证进行审核，指出信用证存在的问题，并在发给荷兰客户的改证函中提出具体的改证要求。
363010 BOCSU CM 14027A LASD NL 100492 16.35
MSG.: 001
TO: BANK OF CHINA, SHANGHAI, CHINA.
FM: F. VAN LANSCHOT BANKIERS N. V., AMSTERDAM, THE NETHERLANDS. DD: 9TH APRIL 1998
TEST: 361085 BETWEEN OUR HEAD-OFFICE SHFPIOGEMBOSCH AND YOUR SHANGHAI (FOR USD. 91, 061. 90 DATED 10TH APRIL 1998).
WE HEREWITH OPAN OUR IRREVOCABLE DOCUMENTARY CREDIT NO. AM/VAO515ILC
BY ORDER OF : TIVOLI PRODUCTS PLC
BERSTOFSGADE 48, AMSTERDAM,
THE NETHERLANDS
IN FAVOUR OF : UNIVERSAL TRADING CO., LTD.
RM. 1201-1216 MAYLING PLAZA.
131 DONGFANG RD., SHANGHAI CHINA
FOR AN AMOUNT OF : USD9l,061.90
EXPIRY-DATE : 15TH JUNE 1998
FOR NEGOTIATION IN CHINA.
THIS DOC. CREDIT IS AVAILABLE
BY NEGOTIATION OF BENEFICIANY’S DRAFT(S) AT 45 DAYS AFTER SIGHT DRAWN ON F. VAN LANSCHOT BANKIERS N.V., AMSTERDAM, THE NETHERLANDS, ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
1) SIGNED COMMERCIAL INVOICE IN QUINTUPLICATE INDICATING
BENEFICIAJRY’S CONTRACT NUMBER AND OUR ORDER NO. 98-CS004
2) PACKINGLIST/WEIGHT14EMO IN TRIPLICATE MENTIONING TOTAL MUMBER
OF CARTONS, GROSSWEIGHT AND MEASUPEMENTS PER EXPOPT CARTON.
3)
2/3 OF ORIGINAL改为（FULL SET 3/3 OF） CLEAN QN-BOARD MARING BILLS OF LADING, PLUS 3 N. N.COPIES, MADE OUT:“TO ORDER”，AND BLANK ENDORSED MARKED：“FREIGHT PREPAID”SHOWINGAS NOTIFY THE APPLICANT（GIVING FULL NAME, ADDREES AND PHONE NUMBERS）. FULL SET 3/3 OF MARING INSURANCE POLICY OR CERTIFICATE, ENDORSED IN BLANK FOR 110 PERCENT FULL CIF VALUE, COVERING INSTITUTE CARGO CLAUSES (A) AND WAR CLAUSES OF INSTITUTE CARGO CLAUSES.
G.S.P. CERTIFICIATE OF ORIGIN FORM A IN DUPLICATE THAT THE GOODS ARE OF CHINESE ORIGIN.
BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS TOGETHER WITH THE 1/3 ORIGINAL改为（FULL SET 3/3 OF） B/L HAVE BEEN SENT TO THE APPLICANT BY DHL WITHIN 48 HOURS AFTER SHIPMENT.
COPY OF BENEFICIARY'S TELEX/FAX SENT TO APPLICANT (TELEX-NO.: 13174 + TIV NL OR FAX-NO.:+(31)74 12 37 37) WITHIN TWO WORKING DAYS AFTER SHIPMENT INDICATING DATE OF DEPARTURE, SHIPPING MARKS, NUMBERS OF LC, B/L, CONTRACT AND ORDER AS WELL AS NUMBER OF CARTONS TOGETHER WITH THE TOTAL GROSSWEIGHT AND GOODS VALUE.
4)
5) 6)
7)
COVERING:
5 ITEMS OF TOTAL 2960 SETS AND 8498 PCS. OF PLUSH TOYS AS PER: APPLICANT'S ORDERNUMBER AND BENEFICIARY'S CONTRACT NUMBER HY98CS004.
LABEL: CE/IMP. 087 FOR ARTICLES KB7900,KP2273 AND KB0278 AND LABEL: F-TOYS 2280 FOR ARTICLES KB0677 AND KC2048
PACKING IN NEUTRAL SEAWORTHY EXPORT CARTONS SUITABLE FOR LONG DISTANCE OCEAN TRANSPORTATION.
SHIPPING MARKS TO READ AS FOLLOWS: CE/IMP.087
CHRISTIAENS VIA AMSTERDAM
CARTON NO.1 AND UP
FOLLOEED BY: ARTICIE NUMBER AND
F-TOYS 2280 GROBBENDONK VIA AMSTERDAM
CARTON NO.1 AND UP
FOLLOWED BY: ARTICLE NUMBER
TERMS OF DELIVERY : CIF AMSTERDAM (INCOTERMS 1990).
ALL OF THE ABOVE MUST BE STATED ON THE INVOICE AND PACKING LIST.
PARTIAL SHIPMENTS : PROHIBITED改为.(PERMIT)
TRANSHIPMENT : PROHIBITED.
LATEST DATE OF SHIPMENT: 31ST MAY 1998.
SHIPMENT FROM : SHANGHAI TO : AMSTERDAM
ALL (BANKING-) CHARDES OUTSIDE THE NETHERLANDS ARE FOR BENEFICIARY’S ACCOUNT.
DOCUMENTS TO BE PRESENTED ULTIMATELY 15 DAYS AFTER THE DATE OF ISSUANCE OF THE RELATIVE TRANSPORT-DOCUMENT(S) BUT WITHIN THE VALIDITY OF THIS DOC. CREDIT.
DOCUMENTS TO BE SENT AS FOLLOWS (INSTRUCTION MARKED “ X” ): ( ) IN ONE LOT BY REGISTERED IRMAIL
( ) IN TWO CONSECUTIVE REGISTERED AIRMAILS
( ) IN ONE LOT BY INTERNATIONAL COURIER SERVICE
(X ) 1ST MAIL BY COURIER SERVICE AND 2ND MAIL BY REGISTERED AIRMAIL
TO: F. VAN LANSCHOT BANKIERS N. V.,
STREET-ADDRESS: CONCERTGEBOUNPLTIN 20
1071 LN AMSTERDAM.
POSTAL-ADDRESS: P. O. BOX 75509,
1070 AM AMSTERDAM THE NETHERLANDS
UPON RECEIPT OF CORRECT DOCUMENTS BY US, WE SHALL COVER THE NEGOTIATING BANK (AS PER THEIR INSTRUCTIONS), IN THE CURRENCY OF THIS DOC. CREDIT ONLY.
PLEASE ADVISE BENEFICIARY, WITHOUT ADDING YOUR CONFIRAMATION.
THIS DOC. CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (REVISION 1993, I.C.C. PUBLICATION NO. 500)
THIS TELEX IS THE OPERATIVE CREDIT-INSTRUMENT AND NO MAIL-ADVICE WILL FOLLOW.
REGARDS,
F. VAN LANSCHOT BANKIERS N. V., AMSTERDAM (TLX: 14027 +LASD NL)