【正文】
according to the terms and conditions stipulated below: Commodity Specification Quantity Unit Price Amount ( 1) ( 2) ( 3) ( 4) Total Total Contract Value: ( 5) ? PACKING:( 6) ? TIME OF SHIPMENT: ( 7) ? PORT OF LOADING: ( 8) ? PORT OF DESTINATION: ( 9) ? Transshipment is( 10) and partial shipment is( 11) . ? INSURANCE: Covered by the buyer. ? TERMS OF PAYMENT:( 12) ? BENEFICIARY BANK: Bank of China, Fujian Branch ? SWIFT CODE: BKCHCNBJ720 ? NAME: Fujian Xinlong I/E Co., Ltd. ? A/C NO: 80020232700605302 ? REMARKS: ? This contract is made in two original copies and bees valid after both parties’ signature, one copy to be held by each party. ? Signed by: THE SELLER: THE BUYER: 答案 Commodity Specification Quantity Unit Price Amount ( 1) Pac Boots Style ( 1分) ( 2) 4800pairs ( 1分) ( 3) CFR Vancouver, Canada ( 1分) ( 4) USD7440 ( 1分) Total 4800pairs USD7440 Total Contract Value: ( 5) seventy four thousand four hundred ? PACKING:( 6) packed in 1pair/box , then 6 boxes/carton ( 1分) ? TIME OF SHIPMENT: ( 7) within 90 days after receiving the 30% of contract value by T/T In advance, ( 1分) ? PORT OF LOADING: ( 8) Xiamen, China. ( 1分) ? PORT OF DESTINATION: ( 9) Vancouver, Canada ( 1分) ? Transshipment is( 10) allowed ( 1分) and partial shipment is( 11) is allowed ( 1分) . ? INSURANCE: Covered by the buyer. ? TERMS OF PAYMENT:( 12) 30% of proceeds payable by T/T, ( 1分) after the buyer received the advance payment guarantee ( 1分) issued by the seller’s bank for 30% of proceeds。 ? 匯入行:中國銀行福建省分行 SWIFT CODE: BKCHCNBJ720 ? 收款人:福建新隆進(jìn)出口有限公司 ? 賬 號: 80020232700605302 ? 裝運(yùn):收到 30%預(yù)付款后的 90天內(nèi)裝運(yùn),允許轉(zhuǎn)運(yùn),允許分批裝運(yùn)。 根據(jù)前面的資料和以下業(yè)務(wù)背景資料,填制出口合同。裝運(yùn)期為簽訂合同后 60天內(nèi)。 = /雙( 1分) ? CFR Vancouver ==+= /雙( 1分) ? 主要考核的知識點:( 1)出口退稅計算;( 2)出口成本計算;( 3)國內(nèi)外費(fèi)用計算;( 4)利潤計算;( 5)人民幣外匯換算;( 6) FOB/CFR貿(mào)易術(shù)語之間換算。 1200= /雙( 1分) ? 出口利潤 = 10%= /雙( 1分) ? 因為公司規(guī)定,每 1美元每月扣減 6分人民幣,這筆業(yè)務(wù)預(yù)期的收款時間約 3個月,所以報價時要比當(dāng)日的牌價扣減 18分人民幣,即采用的美元牌價為: USD1=RMB165。 (1+17%) 11%= /雙( 1分) ? 出口成本 =采購成本 出口退稅額 ==/雙( 1分) ? 國內(nèi)費(fèi)用 =國內(nèi)運(yùn)費(fèi) +其他所有國內(nèi)費(fèi)用=2400247。)( 8分) 解題