【文章內容簡介】 算（20分）答：計算項目分數(shù)計算過程計算結果單位貨物總體積1200/4（54 51 33）/1000000立方米貨物總毛重1200/4 15/1000公噸實際成本1300 （1+17％15％）/（1+17％）人民幣元/條退稅收入1300 15％/（1+17％）人民幣元/條貸款利息1300 8％ 30/3602人民幣元/條海洋運費1 60/200 人民幣元/條海運保險費3 （1+10％）％ 人民幣元/條出口業(yè)務定額費1300 ％人民幣元/條包干費1人民幣元/條FOB報價3（+2++）/（13％％10％）/=美元/條CFR報價3（+2+++）/（13％％10％）/=美元/條CIF報價3（+2+++）/[1（1+10％）％3％％10％]/=美元/條二、單證制作題答：合　同CONTRACT上海市衡山路255號郵政編碼200003 HENGSHAN ,CHINA 合同號碼：CONTRACT NO.: 08JH038996上海 日期SHANGHAI,DATE：Feb.,傳真：FAX：008621634471881. 買 方：上海飛馬進出口有限公司The Buyer: SHANGHAI FLYING HORSE IMP. amp。 .,LTD賣 方：KNIT CREATIO CO.,LTDThe Sellers: 4061,KAMITAKAOKA MIKICHO,KITAGUN,OSAKA JAPAN茲經(jīng)買賣雙方同意按照以下條款由買方購進賣方售出以下商品：This Contract is made by and between the Buyers and the Sellers, where by the Buyers agree to buy, and the Sellers agree to sell the undermentioned good subject to the terms and conditions as stipulated hereinafter:(1)商品名稱及規(guī)格、生產(chǎn)國別、制造工廠及包裝Name of Commodity and Specification，Country of Origin,Manufacturers amp。 Packing(2)數(shù)量Quantity(3)單價Unit Price(4)總價Total Amount(1).100%POLYESTFR FABRIC 染色其純聚酯非變形長絲布(2).100%POLYESTFR FABRIC 染色其純聚酯非變形長絲布26000 MTS20000 MTSCFR SHANGHAI TOTALUSD USD USD (5) 裝運期限：Time of Shipment: LATEST DATE OF SHIPMENT Mar., (6) 裝運港：Port of Loading: OSAKA PORT(7) 目的港：Port of Destination: SHANGHAI PORT(8) 分批裝運： Partial Shipment: NOT ALLOWED(9) 轉船： Transshipment: NOT ALLOWED(10) 付款條件：Terms of Payment: T/T(11) 運輸標志：Shipping Marks: (12) 保險：TO BE EFFECTED BY THE BUYERS Insurance: The Seller should cover insurance for of the total invoice value against All Risks as per Ocean Marine Cargo Clauses of PICC dated 1/1/1981.(13) 仲裁 Arbitration: All disputes arising from the execution of, or in connection with this Sales Confirmation, shall be settled amicably through friendly negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic and Trade Arbitration Commission, Shanghai Commission for arbitration in accordance with Rules of Arbitration of China International Economic and Trade Arbitration Commission. The award made by the Commission should be accepted as final and binding upon both parties. REMARKS:買方須于 年 月 日前開出本批交易的信用證（或通知銷售方進口許可證號碼）。否則，銷售方有權不經(jīng)過通知取消本確認書，或向買方提出索賠。The Buyer shall establish the covering Letter of Credit (or notify the Import License Number) before , falling which the Seller reserves the right to rescind w1thout further notice, or to accept whole or any part of this Sales Confirmation nonfulfilled by the Buyer, or, to lodge claim for direct losses sustained, if any.凡以CIF條件成交的業(yè)務，保額為發(fā)票價的 ，投保險別以售貨確認書中所開列的為限，買方如果要求增加保額或保險范圍，應于裝船前經(jīng)賣方同意，因此而增加的保險費由買方負責。For transactions conclude on CIF basis, it is understood that the insurance amount will be for of the invoice value against the risks specified in Sales Confirmation. If additional insurance amount or coverage is required, the buyer must have consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.品質/數(shù)量異議：如買方提出索賠，凡屬品質異議,須于貨到目的口岸之60 日內提出。凡屬數(shù)量異議，須于貨到目的口岸之30日內提出，對所裝貨物所提任何異議屬于保險公司、輪船公司等其他有關運輸或郵遞機構的責任范疇，賣方不負任何責任。QUALITY,/QUANTITY DISCRFPANCY: In case of quality discrepancy, claim should be filed by the Buyer within 60 days after the arrival of the goods at port of destination。 while for quantity discrepancy, claim should be filed by the Buyer within:30 days after the arrival of the goods at port of destination. It is understood that the seller shall not he liable for any discrepancy of the goods shipped due to causes for which the Insurance Company, Shipped Company other transportation organization/or Post Office are liable.本確認書內所述全部或部分商品，如因人力不可抗拒的原因，以致不能履約或延遲交貨，賣方概不負責。The Seller shall not be held liable for failure of delay in delivery of the entire lot or a portion of the goods under this Sales Confirmation in consequence of any Force Majeure incidents.買方在開給賣方的信用證上請?zhí)钭⒈敬_認書號碼。The Buyer is requested always to quote THE NUMBER OF THIS SALES CONFIRMATION in the Letter of Credit to be opened in favour of the Seller. 買方收到本售貨確認書后請立即簽回一份，如買方對本確認書有異議，應于收到后五天內提出，否則認為買方已同意接受本確認書所規(guī)定的各項條款。The buyer is requested to sign and return one copy of the Sales Confirmation immediately after the receipt of same, Objection, if any, should be raised by the Buyer within five days after the receipt of this Sales Confirmation, in the absence of which it is understood that the Buyer has accepted the terms and condition of the Sales Confirmation.買 方：上海飛馬進出口有限公司 賣 方： THE BUYER SHANGHAI FLYING HORSE THE SELLERS：KNIT CREATIO CO.,LTDIMP. amp。 .,LTD 三、改錯題（共10分）（共10分，每條1分）序號SWIFT代碼存 在 問 題修 改 為150開證人出錯SUZUKINO SHAJ CO., LTD.6773 HIGASHITAKAGI, TAGAGISECHO,SAGACITY, SAGA JAPAN259受益人出錯SHAANXI HOPE TRADE CO., LTD. DALIAN ROAD, XIAN SHAANXI PROVINCE CHINA332B信用證金額和幣別錯EUR22900改為 USD22592443P分批裝運ALLOWED543T轉運ALLOWED644ESHANGHAI，CHINADALIAN，CHINA744FTOKYO, JAPANOSAKA, JAPAN845A價格條款錯CFR OSAKAFOB DALIAN947保險商錯SELLER應改為BUYER1048交單期為5天，過短應改為15天四、簡述題（12分）（共12分，）接受工廠委托代辦的出口流程：（1）簽訂出口代理協(xié)議。（2）與國外客戶聯(lián)系，建立貿易關系。（3）收到信用證后要認真審證，將可能的風險告訴工廠并提出建議。如果收款方式有風險，建議客戶購買出口信用保險。（4）按工廠提供的出貨資料，托船訂艙，報關出運。（5）制作結匯單證，按合約規(guī)定及時安全收匯。（6）按合同與工廠清算。財務付款需準備的資料，同自營出口。（7）財務辦理退稅。（8）合同執(zhí)行完畢后，必須將整套合同資料歸檔。五、案例分析（共26分）答：（1）A出口公司在一次產(chǎn)品展會上初識匈牙利B公司，就簽訂總值200余萬美元合同，且采用賒銷方式交易，放賬期90天，公司在商品經(jīng)營方案的制定上有哪些不妥？（11分）公司在商品經(jīng)營方案的制定上要根據(jù)國家的政策、法令，對其所經(jīng)營的出口