外貿(mào)業(yè)務(wù)管理及綜合管理知識(shí)實(shí)訓(xùn)課程(參考版)
2025-06-23 05:11本頁(yè)面
【正文】 實(shí)務(wù)練習(xí)：請(qǐng)向客戶去函致歉，希望其盡早付款贖單。實(shí)務(wù)練習(xí)：請(qǐng)以振華外貿(mào)公司業(yè)務(wù)員的身份擬一封善后函，并寄公司新近印制的商品價(jià)目表，并表示只要訂單超過(guò)10萬(wàn)美元，可給予2%的特別折扣。該企業(yè)2004年第三季度和2005年第一季度分別發(fā)生以下幾筆購(gòu)銷業(yè)務(wù)：（一）1995年第三季度：（1）報(bào)關(guān)離境出口一批貨物，離岸價(jià)是50萬(wàn)美元（2）內(nèi)銷一批貨物，銷售額是500萬(wàn)元（3）購(gòu)進(jìn)所需原材料等貨物，購(gòu)貨額是600萬(wàn)元（二）1996年第一季度：（1）報(bào)關(guān)離境出口一批貨物，離岸價(jià)是80萬(wàn)美元（2）內(nèi)銷一批貨物，銷售額是200萬(wàn)元（3）購(gòu)進(jìn)所需原材料等貨物，購(gòu)貨額是600萬(wàn)元 已知上述購(gòu)銷貨物增值稅稅率均為17%，1995年該出口商品的退稅率為14%，1996年該出口商品的退稅率為9%，上述購(gòu)銷額均為不含稅購(gòu)銷額，美元與人民幣匯率為1:，該企業(yè)辦理出口退（免）稅適用免、抵、退辦法，實(shí)務(wù)練習(xí)：請(qǐng)分別計(jì)算該企業(yè)上述兩個(gè)季度應(yīng)納或應(yīng)退增值稅稅額。（寫(xiě)出材料清單）練習(xí)八:寫(xiě)出下面商品的編碼1)冷藏的中華絨鰲蟹 2)24厘米的面巾紙 3)用于化狀時(shí)拍香粉的粉撲 4)曬干的蓮子，500克裝 5)“鱷魚(yú)”牌牛皮公文包 6)麻醉普魯卡因針劑 7)全棉的漂白平紋機(jī)織物，250克/平方米 8)綠豆的罐頭,加了糖9)美麗”牌檸檬香型亮光液，600毫升壓力罐裝，使用時(shí)噴于家具表面 10)低密度聚乙烯顆粒11) 一種戴在手腕處的裝飾品，用樟木制成圓珠狀，再用線串成12)早孕自測(cè)卡，紙質(zhì)，涂有檢測(cè)試劑，通過(guò)與尿液接觸后的顏色變化來(lái)初步判斷是否懷孕 13)安放在公共場(chǎng)所的飲料自動(dòng)售貨機(jī)（裝有制冷裝置）14)“龍井”牌綠茶．１５０克袋包裝． 15)電子眼記錄儀，通過(guò)記錄眼動(dòng)脈壓、眼靜脈壓的變化，對(duì)眼鏡進(jìn)行診斷16) “女兒紅”牌米酒（酒精濃度15%），用2升的陶罐裝 17)經(jīng)加工的＂鴨舌＂，小吃． 18)“日立”牌彩色等離子電視機(jī)（顯示屏幕74厘米） 19)漂白的棉線與黃色的人造棉紗的平紋機(jī)織布，每平方300克，棉線與人造棉紗分別含量50%。 EXPORT CO., LTD817 DA MING RD EAST SHANGHAIAPPLICANT:HYCO INDUSTRIES LTD 12046 SINCERE BLDG 8486 CONNAUGHT ROADCENTRAL HONG KONGADVISING BANK:HONG KONG AND SHANGHAI BKG CORP LTDP O BOX 151 YUAN MING YUAN ROAD 此證限制上海匯豐銀行議付SHANGHAI CHINAAMUNT:USD U S DOLLARS FOURTEEN THOUSAND AND NINE 20/100 ONLYPARTIAL SHIPMENTS:NOT ALLOWEDTRANSHIPMENT:NOT ALLOWED 此證在匯豐銀行DATE AND PLACE OF EXPIRY:25FEB97 CHINA 打包貸款項(xiàng)下議付SHIPMENT FROM ANDY CHINA PORTS TO HONG KONGLATEST:15 FEBRUARY 1997CREDIT AVAILABLE WITH:HONGKONG AND SHANGHAI BKG CORP LTD SHANGHAI OFFICE CHINA BY NEGOTIATION DRAFTS TO BE DRAWN AT SIGHT FOR FULL INVOICE VALUE OF GOODS DRAWN ON US DOCUMENTS REQUIRED:INVOICE IN TRIPLICATEPACKING LIST AND WEIGHT LIST IN TRIPLICATEFULL SET ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO SHIPPER’S ORDER,ENDORSED IN BLANK MARKED FREIGHT PREPAID AND NOTIFYAPPLICANT WITH FULL ADDRESS MENTIONING THIS CREDIT NUMBERINSURANCE POLICY IN DUPLICATE FOR FULL CIF VALUE PLUS 10 PERCENT COVERING OCEAN MARINE CARGO CLAUSES ALL RISKS(INCLUDING WAREHOUSE TO WAREHOUSE CLAUSES )AND WAR RISKS CLAUSES(1/1/1981) OF THE PEOPLESINSURANCE COMPANY OF CHINA AND STATING CLAIMS PAYABLE IN HONG KONGIN THE CURRENCY OF THE DRAFT.BENEFICIARY TO TELEX APPLICANT WITHIN 2 DAYS AFTER SHIPMENT ADVISINGFULL SHIPMENT DETAILS AND A COPY OF TELEX TO THIS EFFECT REQUIREDBENEFICIARY’S CERTIFICATE CERTIFYING THAT ONE COMPLETE SET OF NONNEGOTIABLE SHIPPING DOCUMENTS HAS BEEN SENT DIRECT TO APPLICANT BY EXPRESS AIRMAIL WITHIN 2 DANY AFTER SHIPMENTGOODS :1700 DOZEN BOBBING HEAD DOLL 26 TEAMS ASST’DAS PER BENEFICIARY’S S/C AND APPLICANT’S P/O CIF HONG KONGDOCUMENTS TO BE PRESENTED WITHIN 10 DANY AFTER THE ISSUANCE OF THESHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT.ADDITIONAL CONDITIONS:BILLS OF LADING MUST BE EVIDENCING SHIPMENT EFFECTED BY FULL CONTAINERLOAD (3X20’ CONTAINER).SHIPPING MARKS:./BOSTON/C/NO./MADE IN CHINAAT THE TIME OF NEGOTIATION,THE NEGOTIATING BANK WILL PAY YOU THE AMOUNT OF THE DRAFT LESS BEING REIMBURSING BANK’S CHARGESCHARGES:ALL YOUR BANKING CHARGES OUTSIDE HONGKONG INCLUDINGADVISING,NEGOTIATION COMMISSION AND REIMBURSING BANK’S FEE ARE FORACCOUNT OF BENEFICIARY.A FEE OF (OR EQUIVALENT) WILL BE CHARGED BY US IF DOCUMENTS CONTAINING DISCREPANCIES ARE PRESENTEDWHICH REQUIRE OUR OBTAINING ACCEPTANCE FROM OUR FEEWILL BE PAYABLE BY THE BENEFICIARY EVEN WHERE THE CREDIT TERMS INDICATE THAT SOME OR ALL CHARGES ARE FOR THE ACCUNT OF OUR CUSTOMER.BANKS CLAIMING AUTOMATIC REIMBURSEMENT MUST DEDUCT THE ABOVECHARGE FROM THEIR CLAIM,IF APROPRIATE.INSTRUCTIONS TO NEGOTIATING BANK:ON RECEIPT OF DOCUMENTS IN HONGKONG CONFORMING TO THE TERMS OF THIS DOCUMENTARY CREDIT WE UNDERTAKE TO REIMBURSE YOU IN THE CURRENCY OF THIS DOCUMENTARY CREDIT IN ACCORDANCE WITH YOUR BANK’S DISCOUNT AND /OR INTEREST,IF ANY,PRIOR TO REIMBURSEMENT BY US ARE FOR ACCOUNT OF BENEFICIARY.AL
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