国际贸易单证实务概述.docx

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1、第一章 国际贸易单证的基本要求、流程和发展趋势习 题 详 解1. 请根据所给合同审核信用证SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORTANG EXPORT CORPORATIONSALES CONFIRMATION128 Huqiu road Shanghai ChinaTele:86-21-23140568 Fax:86-21-25467832TO：CONSOLIDATORS LIMITED NO：PLW253RM.一三001-一三007E,一三/F, DATE:Sept.一五,2011ASUA TERMINALS CENTER B.BERTH 3,KW

2、AI CHUNG,N.T.,HONGKONGPOBox 531 HONGKONG We hereby confirm having sold to you the following goods on terms and conditions as stated belowNAME OF COMMODITY: Butterfly Brand Sewing Machine SPECIFICATION: JA-1一五 3 Drawers Folding CoverPACKING: Packed in wooden cases of one set each.QUANTITY: Total 5 50

3、0 setsUNIT PRICE: US$ 64.00 per set CIFC3% H.K.TOTAL AMOUNT: US$ 352 000.00(Say U.S. dollars three hundred and fifty two thousand only.)SHIPMENT: During Oct./Nov. 2011 from Shanghai to H.K. with partial Shipments and transshipment permitted.INSURANCE: To be covered by the seller for 110% of total in

4、voice value against All risks and war risksas per the relevant ocean marine cargo clauses of the Peoples Insurance Company of China dated January 1st,2009.PAYMENT: The buyer should open through a bank acceptable to the seller an irrevocable Letter of Credit at 30 days after sight to reach the Seller

5、 30 days before the month of Shipmentvalid for negotiation in China until the 一五th day after the date of shipment.REMARDS: Please sign and return one copy for our file.The Buyer: The Seller:CONSOLIDATORS LIMITED SHANGHAI LIGHT INDUSTRIAL PRODUCTSIMPORT & EXPORT CORPORATION信 用 证HONGKONG & SHANGHAI BA

6、NKING CORPORATIONQUEENS ROAD CENTERAL,P.O.BOX 64,H.K.TEL:822-1111 FAX:810-1112Advised through: Bank of China, NO. CN3099/714Shanghai Branch, DATE Oct.2,2011 H.K.To:Shanghai Light Industrial Products Import & Export Corp.128 HUQIU ROAD SHANGHAI, CHINADear Sirs:We are pleased to advise that for accoun

7、t of Consolidators Limited,H.K.,we hereby open our L/C No. CN3099/714 in your favour for a sum not exceeding about US$ 330 000.00(Say US Dollars Three Hundred Thirty Thousand only) available by your drafts on HSBC at 30 days after date accompanied by the following documents:1. Signed commercial invo

8、ice in 6 copies.2.Packing List in quadruplicate.3.Full set of (3/3) clean on board Bs/L issued to our order notify the above mentioned buyer and marked “Freight Collect” dated not later than October 31,2011.From Shanghai to Hongkong, Partial shipment are not permitted and trans- shipment is not perm

9、itted.4.Insurance policy in 2 copies covering C.I.C for 一五0% invoice value against All risks and war risks as per the relevant ocean marine cargo clauses of the Peoples Insurance Company of China dated January 1st,2009.5.Certificate of Origin issued by China Council for the Promotion of Internationa

10、l Trade.DESCRIPTION OF GOODS:5 500 sets Sewing Machine Art.No. JA-1一五 packed in wooden cases or cartons each at US$ 64.00 CIF H.KDrafts drawn under this credit must be marked “drawn under HSBC,H.K.,”bearing the number and date of this credit.We undertake to honour all the drafts drawn in compliance

11、with the terms of this credit if such drafts to be presented at our counter on or before Oct. 31,2011. SPECIAL INSTRUCTIONS:(1)Shipment advice to be sent by telefax to the applicant immediately after the shipment stating our L/C No.,shipping marks,name of the vessel, goods description and amount as

12、well as the bill of lading No. and date. A copy of such advice must accompany the original documents presented for negation.(2)The negotiating bank is kindly requested to forward all documents to us(HONGKONG & SHANGHAI BANKING CORPORATION QUEENS ROAD CENTERAL,P.O.BOX 64,H.K.)in one lot by airmail.It

13、 is subject to the Uniform Customs and Practice for Documentary Credits (2007) Revision,International Chamber of Commerce Publication No.600.Yours faithfullyFor HONGKONG & SHANGHAI BANKING CORPORATION分析：根据本章帮助与提示部分关于信用证修改的内容可知，该信用证应作以下修改：（1）金额有误。应将金额改为“USD 352 000.00（Say U.S. dollars three hundred a

14、nd fifty two thousand only）”。（2）汇票付款期限有误。应将“at 30 days after date”改为“at 30 days after sight”。（3）运费条款有误。应将“Freight Collect”改为“Freight Prepaid”。（4）装运期有误。应将“not later than October 31st,2011”改为“during Oct./Nov.2011”。（5）分批装运有误。应将“not”删去。（6）保险金额有误。应将“一五0%”改为“110%”。（7）包装条款有误。应将“or cartons”删去，改为“in wooden c

15、ases of one set each”。（8）单价条款有误。应将“US$ 64.00 CIF HK”改为“US$ 64.00 per set CIFC3% HK”。（9）交单日期有误。应将“Oct. 31st,2011”改为“Dec.一五th,2011”。2. 以海运为例，简述出口单证工作的流程图。分析：海运出口单证工作程序如图1-1所示。图1-1 海运出口单证工作程序示意图3. 以海运为例，简述进口单证工作的流程图。分析：海运进口单证工作程序如图1-2所示。图1-2 海运进口单证工作程序示意图第二章 交易磋商和合同的签订习 题 详 解1.创鸿（香港）有限公司收到美国I.C. ISAACS

16、 & CO., LP的来函, 其文如下:请根据以上信函拟写一份回信, 回函要求包括以下内容: (1)产品的规格、价格和包装等资料可参见随寄的价目表；（2）样品另寄；（3）所提数量可以给2%的优惠；（4）信用证付款。分析：参照帮助与提示部分分析回函的写法，现将回函拟写如下：2. 请将下列一封信函翻译成英文。先生：谢谢你方九月十日询价，今附上窗帘料子报价单。我们已仔细地选择了一些花样并于今天另行寄上。它们的良好品质、诱人的花样以及我们所报的合理价格将会使你方相信，这些料子是货真价实的。各地房屋装潢商对我方供货有很大需求，而我们现在发现很难满足这些需求，但如果我们在十天内收到你方订单，我们愿按所报价

17、格报以实盘，在十二月中旬交货。对一百匹或一百匹以上的订单，我们可给予2%特别折扣。我方要求在装运期前一个月将信用证送达我方。盼望收到你方订单。中国进出口公司经 理二零一一年九月十日分析：翻译主要强调语句通顺、流畅，语言精确、到位，现将信函的翻译如下，仅供参考。Sept. 10th, 2011Dear Sirs,We thank you for your enquiry of September 10th and enclose our quotation for wall paper.We have made a good selection of patterns and sent them

18、 to you today by post. Their fine quality, attractive designs and the reasonable prices at which we offer them will convince you that these materials are really of good value.There is a heavy demand for our supplies from house furnishers in various districts and regions, which we are finding difficu

19、lt to meet, but provided that we receive your order within the next ten days, we will make you a firm offer for delivery by the middle of December at the prices quoted.On orders for one hundred rolls or more we allow a special discount of 2%.We require payment by L/C to reach us one month prior to t

20、he time of shipment.We look forward to receiving your order.Yours trulyChina National Import & Export Corp.Manager3. 以下是我国某公司对日本大阪（Osaka）ABC公司出口饲料蚕豆合同中的主要交易条件，合同条款中存在错漏，请予改正，并用英文写出正确完整的合同条款。品名及规格：饲料蚕豆（Feeding Broad Beans），良好平均品质水分（Moisture）一五%杂质（Admixture）2%数量： 60 000吨包装： 袋装价格： 每吨200元CIF班轮条件上海包括佣金交货

21、： 2011年10月30日装3000吨2011年11月30日装3000吨保险： 由卖方投保一切险、偷窃提货不着险、钩损险、战争险支付： 信用证支付分析：该合同条款错漏较多，首先要从合同的内容角度分析存在的错误，将错误找出以后，逐一将其改正。改正后根据英文合同的要求将其撰写成英文合同条款。COMMODITY & SPECIFICATION:Feeding Broad Beans, F.A.Q.Moisture (max) 一五%Admixture (max) 2%QUANTITY:60 000 metric tonsPACKING:Packed in gunny bags of 100kgsEa

22、ch gross for netUNIT PRICE:JPY 200 per M/T CIFC2% Liner Terms OsakaAMOUNT:JPY 12 000 000 (say JPY twelve million only)SHIPMENT:Shipment on or before Oct. 30, 2011 30 000M/T; Shipment on or before Nov. 30, 2011 30 000M/Tfrom Shanghai to OsakaINSURANCE:To be covered by the seller for 110% of total inv

23、oice value against all risks including war risks as per and subject to the relevant ocean cargo clause of the Peoples Insurance Company of China dated Jan. 1, 2009PAYMENT:The buyer shall open through a bank acceptable to the seller an irrevocable sight letter of credit to reach the seller 30 days be

24、fore the month of shipment valid for negotiation in China until the 一五th day after the date of shipment4.2011年10月上海新发展进出口贸易实业有限公司收到新加坡海外贸易有限公司（OVERSEAS TRADEING CORPORATION，SINGAPORE）电洽购美加净牙膏，货号为NW101（MAXAM TOOTH PASTE, ART. NO.NW101），其往来电文如下，请根据双方磋商结果签订售货确认书一份。Oct.9IncomingMAXAM TOOTH PASTE ART101

25、PLEASE CABLE PRESENT PRICE AND AVAILABLE QUANTITY FOR DEC.Oct.10OutgoingYOURS NINTH MAXAM TOOTH PASTE ART NO. NW101 IN CARTONS OF SIX DOZENS EACH REFERENCE PRICE HK DOLLARS 120 PER DOZ CIFC5% SINGAPORE SHIPMENT DEC.Oct.11IncomingYOURS TENTH INTERESTED 10 000 CARTONS PLEASE OFFER FIRM.Oct.12OutgoingY

26、OURS ELEVENTH OFFER SUBJECT REPLY HERE THIRTEENTH 10 000 CARTONS HKD 120 PER DOZ CIFC5% SINGAPORE PAYMENT BY IRREVOCABLE SIGHT L/C SHIPMENT WITHIN 30 DAYS AFTER RECEIPT L/C.Oct.一三IncomingYOURS TWELFTH HKD 1一五 PER DOZ INSURANCE 110 PERCENT INVOICE VALUE AGAINST ALL RISKS AND WAR RISKS PAYMENT BY L/C

27、AT 30 DAYS SIGHT PLEASE CABLE REPLY IMMEDIATELY.Oct.14OutgoingYOURS THIRTEENTH HKD 1一八 PAYMENT AS USUAL SIGHT CREDIT REPLY HERE FIFTEENTH.Oct.一五IncomingYOURS FOURTEENTH L/C OPENING PLEASE CABLE CONTRACT NUMBER.Oct.16OutgoingYOURS FIFTEENTH S/C NUMBER 01XDTTD-14778.分析：按照售货确认书填写格式，逐一填写售货确认书。上海新发展进出口贸易

28、实业有限公司Shanghai Xin Development Imp. &. Exp. Enterprises Co., Ltd.中国上海外高桥保税区台中南路号,Tai Zhong South Road WaiGaoQiao Free Trade Zone,Shanghai,PRC电话 Telephone: 86-21-50480555 传真 Fax:86-21-50480164致：TO： 售 货 确 认 书 SALES CONFIRMATIONOVERSEAS TRADING CORP. 合同编号NO.: 01XDTTD-14778P.O.BOX 一五63 签订日期Date: Oct.16t

29、h,2011SINGAPORE经双方同意按照下述条款签订本合同The buyer and seller have agreed to conclude the following transactions according to the terms and conditions stipulated below:（1）货物名称及规格Commodity & Specifications（2）数量Quantity（3）单价Unit Price（4）总额Total ValueMAXAM TOOTH PASTEART.NW101 60 000DOZENS（10 000CARTONS）HKD1一八.0

30、0CIFC5%USD7 080 000合计 TOTALUSD7 080 000（5）原产国（地）COUNTRY OF ORIGIN: MADE IN CHINA（6）包装PACKING: IN CARTON（7）保险INSURANCE:TO BE COVERED BY THE SELLER FOR 110% OF INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER THE OCEAN MARINE CARGO CLAUSE OF PICC DATED JAN. 1st，2009.（8）付款条件TERMS OF PAYMENT：THE BUYE

31、R SHALL OPEN THROUGH A BANK ACCEPTABLE BY THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT VALID FOR NEGOTIATION IN CHINA UNTIL THE 一五th DAY AFTER THE DATE OF SHIPMENT.（9）装运期 TIME OF SHIPMENT: DURING DEC.（10）装运口岸 PORT OF SHIPMENT: SHANGHAI（11）

32、到货口岸 PORT OF DESTINATION: SINGAPORE买方： 卖方：上海新发展进出口贸易实业有限公司The Buyer: The Seller: Shanghai Xin Development Imp. & .Exp. Enterprises Co.,Ltd.5. 上海旺盛贸易公司于2011年5月收到日本三井株式会社订购17公吨海产品的询价。旺盛贸易公司按正常报价程序进行报价核算。该海产品每公吨进货价格为5600元人民币（含增值税17%），出口包装每公吨500元人民币；该批货物国内运杂费共计1200元人民币；出口商检费300元人民币；报关费100元人民币；港区港杂费950元人

33、民币；其他各种费用共计一五00元人民币。旺盛公司向银行贷款的年利率为8%；预计垫款时间两个月；银行手续费率为0.5%（按成交价格计），退税率为3%；海洋运费共2200美元，保险费率0.85%；三井株式会社要求在报价中含佣金3%。若旺盛贸易公司的预期利润是10%（以成交金额计），当时人民币对美元汇率为6.371:1，试报出CIF3%的价格是多少？分析：（1）实际成本采用本章给出的公式，代入公式计算。实际成本= 5600(1+17%-3%)(1+17%)= 5456.410 3元人民币/公吨（2）由于发生的国内各种费用是总额，而前面求出的是每单位实际成本，为使计算过程中的单位统一，故出口包装费用每

34、公吨500元人民币不需要除以17公吨，而其他的费用加总后要除以出口总额17公吨。银行垫款计算的分析，在帮助与提示部分已经作出了分析，垫资利息的计算是按照采购总成本来计算的，这一点在计算时非常容易出错。国内费用= 500+ (1200+300+100+950+一五00)17+56008%6= 812.902元人民币/公吨（3）银行手续费计算的分析，在帮助与提示部分已经作出了分析，银行手续费的计算是按照报价总金额来计算的，这一点在计算时也是非常容易出错的。银行手续费 = 报价0.5%（4）客户佣金 = 报价3%（5）出口运费 = 220017=129.411 8美元= 824.4826元人民币（6

35、）出口保险费 = CIF报价110%0.85%（7）利润 = 报价10%（8）CIFC3%=(5456.410 3+812.902+824.4826) / (1-3%-0.5%-110%0.85%-10%)6.371=7 093.79490.855 656.371=一三01.29美元/公吨6. 中纺针棉毛织品进出口公司向韩国釜山某客户出口一批全棉内衣，其中海运运费共3000美元，出口定额费率是进货成本的6%；当时人民币对美元的汇率为6.371:1；保险费率为0.75%，按成交总额110%投保；佣金率为3%，增值税率为17%；退税率为8%；其他资料见下表。试核算该公司出口交易的利润总额和利润率。

36、货 号成 交 数 量计 算 单 位成 交 金 额成 本S8923300PIECEUSD7.25CNY34.90L8822800PIECEUSD7.60CNY36.70M8653450PIECEUSD8.45CNY40.20XL8865600PIECEUSD8.70CNY44.50分析：由于出口涉及四个货号的商品，所以在计算成交总利润额时要注意将四个货号的商品成本、收入相加计算。销售收入 = (3007.25 + 8007.6 + 4508.45 + 6008.7) 6.371= 110 074.9525CNY退税收入 = (30034.90 + 80036.70 + 45040.20 + 60

37、044.50)(1+17%) 8%= 5785.982 9CNY出口运费 = 3000 6.371= 19 1一三CNY出口保险费 = (3007.25 + 8007.6 + 4508.45 + 6008.7) 6.371110%0.75%= 908.1一八4CNY客户佣金 = (3007.25 + 8007.6 + 4508.45 + 6008.7) 6.3713%=3 302.2486CNY购货成本 = 30034.90 + 80036.70 + 45040.20 + 60044.50= 84 620CNY公司定额费用 = (30034.90 + 80036.70 + 45040.20 +

38、 60044.50) 6%= 5077.20CNY所以：成交总利润额 = 销售收入+退税收入-出口运费-出口保险费-客户佣金-购货成本-公司定额费用= 110 074.9525+5785.982 9 - 19 1一三 - 908.1一八4- 3 302.2486-84 620 - 5077.20= 2840.3684元人民币利润率 = 2840.3684110 074.9525100%= 2.58%7. 上海某公司向新加坡某客户出口一批商品共10公吨，报价为净重每公吨FOB上海2 000港元，该商品用木箱装，每箱装货20千克，箱重5千克，后外商要求改报CFR价。经查该商品以重量吨计收运费，以上

39、海至新加坡每公吨的基本费率为500港元，并收取港口附加费20%。请计算总运费并重新报CFR价。分析：从题意可以看出，本题是按照重量吨计算，但题目只讲出口10公吨货物，没有讲毛重是多少，而按重量吨计算是按照毛重计算的。但题目有一个线索，即一箱的毛重是多少是知道的，因此我们只要将10公吨的净重货，求出其毛重是多少就可解出本题了。（1）每箱毛重= 0.02+0.005 = 0.025 M/T（2）每公吨货箱数 N = 1000kg/20kg = 50箱（3）1公吨净重商品其毛重 W = 0.02550 = 1.25 M/T（4）每公吨运费F = Qf (1+S)= 1.25500 (1+20%)=

40、750HKD（5）总运费 = 10750 = 7500HKD（6）CFR = FOB+F= 2000+750= 2750HKD8. 一批出口货物CFR价为100 000USD，后来客户要求改报CIF价加二成投保海运一切险和战争险，一切险费率为0.6%，战争险费率是0.03%。我方同意照办。请问：我方应向客户补收保险费多少？分析：CIF= CFR/ 1- (1+加成投保率) 保险费率= 100 000/ 1-1.2 (0.6% + 0.03%)= 100 761.76USD应收保险费 = CIF (1+20%) (0.6%+0.03%)= 761.76USD或I = CIF-CFR = 100

41、761.76 -100 000 = 761.76USD9. 上海新诚外贸公司出售一批货物到加拿大，出口总价为10万美元CIF温哥华，其中从上海到温哥华的运费和保险费占10%，这批货物的国内购进价为人民币50万元（含增值税17%），该公司的费用定额率为5%，退税率为9%。结汇时银行的外汇买入价为1美元折合人民币6.371元。请计算该批货物的出口商品换汇成本和出口商品盈亏率。分析：（1）出口商品换汇成本 = 出口总成本（本币）/ 出口商品的外汇净收入（FOB价）= 500 000+500 0005%-500 000(1+17%) 9%(100 000 -100 00010%)= CNY486 53

42、8.46一五/USD90 000=5.41CNY/USD（2）出口商品盈亏率 = 100%出口商品盈亏率 = (90 0006.371-486 538.46一五)486 538.46一五 100%= 17.85%10上海某贸易公司从荷兰进口3000箱某品牌面容产品，规格为24瓶330毫升/箱，申报价格为FOB鹿特丹50港元/箱，发票列明：运费为港币20，000，保险费率为3，经海关审查属实。该产品的进口关税税率为33%，消费税税额为220元人民币/公吨（1公吨=988升），增值税税率为17%，外汇牌价为100港元=81.91元人民币。求该批货物的关税、消费税和增值税分别是多少？分析：（1）关税

43、完税价格= (FOB+F)/(1-保险费率)= (5030000.8191+20 0000.8191) /(1-0.003)= 一三9 666CNY（2）关税税额 = 完税价格 关税税率= 一三9 66633%= 46 089.78CNY（3）从量消费税额 = 应税消费品数量 消费税单位税额应税消费品数量 = 240.333000988 = 24.049 M/T从量消费税额 = 24.049220 = 5290.78CNY（4）增值税计税价格 = 关税完税价格 + 关税额 + 消费税额= 一三9 666+46 089.78+5290.78= 191 047CNY增值税额 = 增值税计税价格 增

44、值税率= 191 0470.17 = 32 477.99CNY第三章 国际贸易结算方式习 题 详 解1. 翻译下列专用名词（1）光票托收：clean collection （2）跟单托收：documentary collection（3）托收委托书：collection order （4）汇付：remittance （5）托收行：remitting bank （6）公证人：notary public（7）保兑的不可撤销信用证：confirmed irrevocable L/C （8）即期信用证：L/C at sight （9）远期信用证：usance L/C（10）可转让信用证：transfe

45、rable L/C （11）循环信用证：revolving L/C（12）红条款信用证：red clause L/C （一三）书面担保：written undertaking（14）票汇：D/D （一五）documents against payment at sight：即期付款交单（16）documents against acceptance：承兑交付（17）dishonour by non-payment：拒付（一八）dishonour by non-acceptance：拒绝承兑（19）remitting bank：托收行 （20）protest：拒绝证书（21）beneficiar

46、y：受益人 （22）principal：委托人（23）transferor：转让人 （24）transferee：受让人（25）issuing bank：开证行 （26）drawee bank：付款行（27）SWIFT：环球银行财务电信协会 （28）applicant：开证申请人（29）negotiating bank：议付行 （30）UCP：跟单信用证统一惯例2. 实务操作现有一批托收货物降价，付款人向代收行提出，经与委托人联系货价减少8800美元，托收金额减到USD500 000，并提供了委托人同意减额的传真。请问：（1）代收行可否应付款人的请求或凭其提供的委托人传真按部分付款条件交单？（

47、2）如经托收行同意按减少的金额支付，请以代收行的身份向托收行用英文草拟一份电询函。（3）以托收行身份用英文草拟一份对代收行的回电。（4）将下列代收行指示账户行付出的电文译成中文。Please T/T remit USD500 000 to BANK OF YOKOHAMA LTD. Account YOKO35829 under their tested telex advice to YOKOHAMA quoting their Ref No. Q-66-M-8302 today your charges if any for principals acct.In cover, debit our acct.分析：（1）不能。因为若代收行改变托收行指示中的条款，