出口价格核算及价格条款

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第六章出口价格核算及价格条款参考答案：货号：SY0011）实际成本＝采购成本－退税收入　　　　　＝34.90-34.90×9%/(1+17%）＝32.2154元/条2）20英尺集装箱装箱量：　25/(1.02×0.525×0.31）＝150.5979，取整，150箱　报价数量：150×20＝3000打3）国内费用：5+(500+1000+350+50+1000+500+2000+1000）/3000＝7.1333元/条4）出口运费＝(2700×8.25）/3000＝7.425元/条5）出口报价：FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(32.2154+7.1333)/(1-3%-15%)/8.25＝5.82美元/条CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）＝(32.2154+7.1333+7.425)/(1-3%-15%)/8.25＝6.91美元/条CIFC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）＝(32.2154+7.1333+7.425)/(1-3%-15%-110%×(0.6%+0.3%))/8.25＝7.00美元/条货号：BS0071）实际成本＝采购成本－退税收入　　　　　＝36.70-36.70×9%/(1+17%）＝33.8769元/条2）20英尺集装箱装箱量：　25/(1.02×0.525×0.31）＝150.5979，取整，150箱　报价数量：150×20＝3000打3）国内费用：5+(500+1000+350+50+1000+500+2000+1000）/3000＝7.1333元/条4）出口运费＝(2700×8.25）/3000＝7.425元/条5）出口报价：FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(33.8769+7.1333)/(1-3%-15%)/8.25＝6.06美元/条CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）＝(33.8769+7.1333+7.425)//(1-3%-15%)/8.25＝7.16美元/条CIFC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）＝(33.8769+7.1333+7.425)/(1-3%-15%-110%×(0.6%+0.3%))/8.25＝57.25美元/条货号：WP1011）实际成本＝采购成本－退税收入　　　　　＝40.20-40.20×9%/(1+17%）＝37.1077元/条 2）20英尺集装箱装箱量：　25/(1.05×0.54×0.33）＝133.6112，取整，133箱　报价数量：133×20＝2660打3）国内费用：5+(500+1000+350+50+1000+500+2000+1000）/2660＝7.4060元/条4）出口运费＝(2700×8.25）/2660＝8.3741元/条5）出口报价：FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(37.1077+7.4060)/(1-3%-15%)/8.25＝6.58美元/条CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）＝(37.1077+7.4060+8.3741)//(1-3%-15%)/8.25＝7.82美元/条CIFC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）＝(37.1077+7.4060+8.3741)/（1-3%-15%-110%×(0.6%+0.3%)）/8.25＝7.91美元/条货号：AF0221）实际成本＝采购成本－退税收入　　　　　＝44.50-44.50×9%/(1+17%）＝41.0769元/条2）20英尺集装箱装箱量：　25/(1.10×0.56×0.34）＝119.3659，取整，119箱　报价数量：119×20＝2380打3）国内费用：5+(500+1000+350+50+1000+500+2000+1000）/2380＝7.6891元/条4）出口运费＝(2700×8.25）/2380＝9.3592元/条5）出口报价：FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(41.0769+7.6891)//(1-3%-15%)/8.25＝7.21美元/条CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）＝(41.0769+7.6891+9.3592)/(1-3%-15%)/8.25＝8.59美元/条CIFC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）＝(41.0769+7.6891+9.3592)/（1-3%-15%-110%×(0.6%+0.3%)）/8.25＝8.70美元/条2.SALESCONFIRMATIONS/CNo.:JY-HSNSC05Date:April1st2003TheSeller:SHANGHAIJIEYIINDUSTRIALTRADINGCOMPANYTheBuyer:HASSANALKAMARFORGENERALTRADING Address:906PUBEIROADAddress:P.O.BOX20242TAIZSTREET              SHANGHAI,CHINA               SANA'A-REPUBLICOFYEMENItemNo.Commodity&SpecificationsUnitQuantityUnitPrice(US$)AMOUNT(US$) TENDERBRANDBABYBLANKETCIFC5HODEIDAH1ART.SY001PIECE30006.5919770.002ART.BS007PIECE30006.8320490.003ART.WP101PIECE26607.4519817.004ART.AF022PIECE23808.1919492.20    TOTAL79569.20      TOTALCONTRACTVALUE:SAYUSDOLLARSSEVENTYNINETHOUSANDFIVEHUNDREDSIXTYNINEANDCENTSTWENTYONLY  PACKING:TOBEPACKEDINPLASTICBAGSWITHZIPOFONEPCEACH,20PCSTOACARTON,TOTAL552CARTONSONLY.  SHIPMENT:TOBEEFFECTEDBYTHESELLERFROMSHANGHAITOHODEIDAHNOTLATERTHANMAY31TH2003ONCONDITIONTHATUPONRECEIPTOFTHERELEVANTL/CWITHPARTIALSHIPMENTANDTRANSHIPMENTNOTALLOWED.  PAYMENT:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLELETTEROFCREDITAT30DAYSFROMB/LDATETOREACHTHESELLERBEFOREAPRIL25TH2003ANDVALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMENT.  INSURANCE:THESELLERSHALLCOVERTHEINSURANCEFOR110%OFTOTALINVOICEVALUEAGAINSTALLRISKSANDWARRISKASPERANDSUBJECTTOTHERELEVANTOCEANMARINECARGOCLAUSESOFPEOPLE'SINSURANCECOMPANYOFCHINADATED1/1/1981. Confirmedby:THESELLERTHEBUYERSHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY XXX 第七章国际货款的收付参考答案： COMMERCIAL　INVOICE  1)SELLER   3)INVOICENO.4)INVOICEDATESHANGHAIJIEYIINDUSTRIALTRADINGCOMPANYJY-HSNINV059-May-01906PUBEIROAD5)L/CNO.6)DATESHANGHAICHINAHSN-JYLC0514-Apr-01Tel:64759723Fax:00862164759800ISSUEDBY    CREDITAGRICOLEINDOSUEZSANNA2)BUYER   8)CONTRACTNO.9)DATEHASSANALKAMARFORGENERALTRADINGJY-HSNSC051-Apr-01P.O.BOX20242TAIZSTREET10)FROM11)TOSANA'A---REPUBLICOFYEMENSHANGHAIHODEIDAHPORT  12)SHIPPEDBY13)PRICETERM   CIFC5HODEIDAHPORT14)MARKS15)DESCRIPTIONOFGOODS16)QTY.17)UNITPRICE18)AMOUNT     TENDERBRANDBABYBLANKET CIFC5HODEIDAHPORT ASPERAPPLICANTSORDERDATEDJULY12TH2003ANDS/CNO.JY-HSNSC05 H.S.ALKAMARART.SY0013000PIECESUSD6.59USD19770.00SANA'AART.BS0073000PIECESUSD6.83USD20490.00TEL.245757ART.WP1012660PIECESUSD7.45USD19817.00C/NO.1-552ART.AF0222380PIECESUSD8.19USD19492.20    TOTAL: USD79569.20  19)TotalAmountinWords:     SAYUSDOLLARSSEVENTYNINETHOUSANDFIVEHUNDREDANDSIXTYNINEANDCENTSTWENTYONLY    20)TotalNumberofPackages:     552cartons       21)PACKING      Weherebycertifythatgoodsarepackedinplasticbagsof1pieceeachand20pcstoacarton  22)TotalGrossWeight:     23043KGS      L/CNO.HSN-JYLC05       23)ISSUEDBY      SHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY    24)SIGNATURE      XXX        5COPIESPACKING　LIST  1)SELLER   3)INVOICENO.4)INVOICEDATESHANGHAIJIEYIINDUSTRIALTRADINGCOMPANYJY-HSNINV059-May-01906PUBEIROAD5)FROM6)TOSHANGHAICHINASHANGHAIHODEIDAHPORTTEL:64759723FAX:008621647598007)TOTALPACKAGES(INWORDS)  SAYFIVEHUNDREDANDFIFTYTWOCARTONSONLY2)BUYER   8)MARKS&NOS.HASSANALKAMARFORGENERALTRADINGH.S.ALKAMARP.O.BOX20242TAIZSTREETSANA'ASANA'A---REPUBLICOFYEMENTEL.245757  C/NO.1-552   9)C/NOS.10)NOS.&KINDSOFPKGS.  11)ITEM12)QTY.13)G.W.(kg)  14)N.W.(kg)15)MEAS(m3)  TENDERBRANDBABYBLANKET 1-150150CTNSART.SY0013000PCS5850KGS5400KGS24.901M3151-300150CTNSART.BS0073000PCS6000KGS5550KGS24.901M3301-433133CTNSART.WP1012660PCS5719KGS5320KGS24.886M3434-552119CTNSART.AF0222380PCS5474KGS5117KGS24.923M3       TOTAL:552CTNS 11040PCS23043KGS21387KGS99.611M3        L/CNO.HSN-JYLC05         16)ISSUEDBY      SHANGHAIJIEYIINDUSTIALTRADINGCOMPANY    17)SIGNATURE      XXX         3COPIESBILLOFLADING1)SHIPPER10)B/LNO.JY-HSNBL05  SHANGHAIJIEUIINDUSTRIALTRADINGCOMPANY906PUBEIROADSHANGHAICHINA       COSCO 2)CONSIGNEE     中国远洋运输（集团）总公司TOORDER CHINAOCEANSHIPPING(GROUP)CO.3)NOTIFYPARTYHASSANALKAMARFORGENERALTRADING    P.O.BOX20242TAIZSTREETSANA'A---REPUBLICOFYEMEN    4)PLACEOFRECEIPT5)OCEANVESSEL    SHANGHAICYTULIP    6)VOYAGENO.7)PORTOFLOADING  ORIGINALV.008SHANGHAI    8)PORTOFDISCHARGE9)PLACEOFDELIVERY  CombinedTransportBILLOFLADINGHODEIDAHHODEIDAHCY    11)MARKS12)NOS.&KINDSOFPKGS.13)DESCRIPTIONOFGOODS14)G.W.(kg)15)MEAS(m3) 552CARTONSTENDERBEANDBABYBLANKET2304399.611H.S.ALKAMAR ART.NO.SY001  SANA'A ART.NO.BS007  TEL.245757 ART.NO.WP101  C/NO.1-552 ART.NO.AF022    AGAINST L/CNO. HSN-JYLC05NAMEANDADDRESSOFTHECARRYINGVESSEL'SAGENTATCLEAN  THEPORTOFHODEIDAHFREIGHTPREPAID  COSOC-MIDSONSHIPPINGINC.HODEIDAHBRANCHLINERTERMS  345DEARELSTREETHODEIDAH--R.Y.  16)TOTALNUMBEROFCONTAINERSORPACKAGES(INWORDS)SAYFIVEHUNDREDANDFIFTYTWOCARTONSONLYFREIGHT&CHARGESREVENUETONSRATEPERPREPAIDCOLLECTPREPAIDATPAYABLEAT17)PLACEANDDATEOFISSUESHANGHAI SHANGHAI20-May-01 TOTALPREPAID18)NUMBEROFORIGINALB(S)L   THREE21)  LOADINGONBOARDTHEVESSEL中国外轮代理公司上海分公司19)DATE20-May-0120)BY INAOCEANSHIPPINGAGENCY,   中国外轮代理公司上海分公司SHANGHAIBRANCH  INAOCEANSHIPPINGAGENCY,SHANGHAIBRANCH章建国  章建国FORTHECARRIERNAMEDABOVE  FORTHECARRIERNAMEDABOVE ENDORSEMENT:ENDORSEDTOINFAVOROFCREDITAGRICLEINDOSUEZSANAASHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY 3COPIES   XXX 20-May-01           BILL      OF      EXCHANGENo.JY-HSNINV05             ForUS$79569.20  SHANGHAI,CHINA27-May-01(amountinfigure)   (placeanddateofissue)        At30DAYSFROMB/LDATEsightofthisFIRSTBillofexchange(SECONDbeingunpaid)        paytoCREDITAGRICOLEINDOSUEZSHANGHororderthesumof        USDOLLARSSEVENTYNINETHOUSANDFIVEHUNDREDANDSIXTYNINEANDCENTSTWENTYONLY   (amountinwords)           Valuereceivedfor552CARTONSofBABYBLANKET   (quantity) (nameofcommodity)          DrawnunderCREDITAGRICLEINDOSUEZSANA'A        L/CNo.HSN-JYLC05dated14-Apr-01        To:CREDITAGRICLOEINDOSUEZSANA'AY.R. Forandonbehalfof   SHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY   XXX    (Signature)        中国人民保险公司THEPEOPLE'SINSURANCECOMPANYOFCHINA    总公司设于北京 一九四九年创立      Headoffice:BEIJING Establishedin1949                  保险单 保险单号次      INSURANCEPOLICYPOLICYNO.JY-HSNBD05           中国人民保险公司(以下简称本公司)THISPOLICYOFINSURANCEWITNESSESTHATTHEPEOPLE'SINSURANCECOMPANYOFCHINA(HEREINAFTERCALLED"THECOMPANY")根据  ATTHEREQUESTOFSHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY(以下简称被保险人)的要求，由被保险人向本公司缴付约(HEREINAFTERCALLED"THEINSURED")ANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHE定的保险，按照本保险单承保险别和背面所载条款下列INSUREDUNDERTAKESTOINSURETHEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHECONDITIONSOFTHISPOLICY特款承保下述货物运输保险，特立本保险单ASPERTHECLAUSESPRINTEDOVERLEAFANDOTHERSPECIALCLAUSESATTACHEDHEREON标记包装及数量保险货物项目保险金额MARKS§NOSQUANTITYDESCRIPTIONOFGOODSAMOUNTINSUREDH.S.ALKAMAR   SANA'A552CARTONSBABYBLANKETUSD87527.00TEL.245757 AGAINSTL/CNO.HSN-JYLC05 C/NO.1-552   总保险金额: TOTALAMOUNTINSURED:SAYUSDOLLARSEIGHTYSEVENTHOUSANDFIVEHUNDREDANDTWENTYSEVENONLY保费 费率 装载运输工具 PREMIUMASARRANGEDRATEASARRANGEDPERCONVEYANCESS.TULIPV.008 开航日期 自 至 SLG.ONORABT.ASPERBILLOFLADINGFROMSHANGHAITOHODEIDAH承保险别:ALLRISKSANDWARRISKASPERC.I.CDATED1/1/1981   CONDITIONS        L/CNO.HSN-JYLC05            所保货物，如遇出险，本公司凭本保险单及其他有关证件给付赔款。CLAIMS,IFANY,PAYABLEONSURRENDEROFTHISPOLICYTOGETHERWITHOTHERRELEVANTDOCUMENTS所保货物，如发生本保险单项下负责赔偿的损失或事故，INTHEEVENTOFACCIDENTWHEREBYLOSSORDAMAGEMAYRESULTINACLAIMUNDERTHISPOLICYIMMEDIATENOTICE应立即通知本公司下述代理人查勘。APPLYINGFORSURVEYMUSTBEGIVENTOTHECOMPANY'SAGENTASMENTIONEDHEREUNDER:             ALWATANIAINS.CO.     226REERSTREET     SANA'A,REPUBLICOFYEMEN     TEL:065-746850FAX:065-746861          中国人民保险公司上海分公司赔款偿付地点    THEPEOPLE'SINSURANCECO.OFCHINACLAIMPAYABLEAT/INSANA'ABYUSD SHANGHAIBRANCH日期 上海      DATE18-May-01SHANGHAI  高洪勤地址:中国上海中山东一路23号TEL:32343053217466-44Telex:33128PICCSCN.    Address:23ZhongshanDongYiLuShanghai,China.Cable:42003ShanghaiGeneralManagerENDORSEMENT:SHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY               XXX18-May-01   2COPIES            ORIGINAL1.Exporter(fullnameandaddress)SHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY906PUBEIROADSHANGHAICHINACertificateNo.JY-HSNORG05 CERTIFICATEOFORIGIN 2.Consignee(fullname,address,country)HASSANALKAMARFORGENERALTRADINGP.O.BOX20242TAIZSTREETSANA'A---REPUBLICOFYEMENOF THEPEOPLE'SREPUBLICOFCHINA 3.MeansoftransportandrouteFROMSHANGHAITOHODEIDAHBYSEAFREIGHT5.Forcertifyingauthorityuseonly4.DestinationportREPUBLICOFYENMEN6.MarksandNumbers　ofpackages7.Descriptionofgoods:numberandkindof　packages8.H.S.Code9.Quantityor　weight10.Number　anddateof　invoices 552(FIVEHUNDREDANDFIFTYTWO)CARTONS6301.300011040PIECESNO.JY-HSNINV05 OFBABYBLANKETS  DATEDONH.S.ALKAMAR****************************  09-May-01SANA'A    TEL.245757    C/NO.1-552     L/CNO.HSN-JYLC05    WEHEREBYCERTIFYTHATTHEGOODSRELEVANTTOTHISLCARE  SOLELYOFCHINESEORGIN         SHIPPER:SHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY                   11.Declarationbytheexporter12.Certification Theundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect;thatallthegoodswereproducedinChinaandthattheycomplywiththeRulesofOriginofthePeople'sRepublicofChina.Itisherebycertifiedthatthedeclarationbytheexporteriscorrect.SHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY XXX(signature)      刘影萍  SHANGHAI,CHINA日期：MAY14,2003SHANGHAI,CHINADATE：MAY16,2003Placeanddate.signatureandstampofcertifyingauthorityPlaceanddate.signatureandstampofcertifyingauthority ChinaCouncilforthePromotionofInternationaltradeisChinaChamberofInternationalCommerce.　　　　　　　　　　2COPIES  中华人民共和国上海进出口商品检验局 SHANGHAIIMPORT&EXPORTCOMMODITYINSPECTIONBUREAU正本OFTHEPEOPLE'SREPUBLICOFCHINAORIGINAL No.JY-HSNISP05地址：上海市中山东一路13号检验证书  Address:13.ZhongshanRoad　　　　(E.1.),ShanghaiINSPECTIONCERTIFICATE日期Date:2003-5-12电报：上海2914   Cable:2914,SHANGHAIQUALITY     发货人： ConsignorSHANGHAIJIEYIINDUSTRIALTRADINGCOMPANY 受货人： ConsigneeHASSANALKAMARFORGENERALTRADING    品名： 标记及号码： CommodityTENDERBRANDBABYBLANKETMarks&No.H.S.ALKAMAR AGAINSTLCNO.HSN-JYLC05 SANA'A   TEL.245757报验数量/重量：  C/NO.1-552Quantity/Weight   DeclareTOTALQUANTITY11040PIECESIN552CARTONS,GROSSWEIGHT23043KGS检验结果：   RESULTSOFINSPECTION:     THEGOODSAREOFTHEABOVE-DECLAREDQUANTITYANDWEIGHT,AND     THEQUALITYISSOUND.        主任检验员李焕     Chief  Inspector: CHIINAOCEANSHIPPINGAGENCYSHANGHAIBRANCH CERTIFICATE TO:HASSANALKAMARFORGENERALTRADING L/CNO.HSN-JYLC05VESSEL:TULIPV.008B/LNO:JY-HSNBL05DATE:20-May-01 　　　THISISTOCERTIFYTHATTHEVESSELISAFULLYCLASSIFIED　　　REGULARLINERVESSEL,UNDER15OPERATINGYEARSOFAGE　　　ANDISNOTOWNEDBYANYISRAELINATIONALORRESIDENT　　　ANDWILLNOTCALLATORPASSTHROUGHANYISRAELIPORT　　　INROUTETOYEMENREPUBLIC.       COSCO-MIDSONSHIPPINGINC.  ASAGENT(S)  FORTHECARRIERCOSCO         3COPIES