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1练习题参考答案第一章国际贸易单证的基本要求、流程和发展趋势1.信用证的修改（1）金额有误。应将金额改为“USD352,000.00（SayU.S.dollarsthreehundredandfiftytwothousandonly）”（2）汇票付款期限有误。应将“at30daysafterdate”改为“at30daysaftersight”（3）运费条款有误。应将“FreightCollect”改为“FreightPrepaid”（4）装运期有误。应将“notlaterthanOctober31,2003”改为“duringOct./Nov.2003”（5）分批装运有误。应将“not”删去（6）保险金额有误。应将“150%”改为“110%”（7）包装条款有误。应将“orcartons”删去，改为“inwoodencasesofoneseteach”（8）单价条款有误。应将“US$64.00CIFH.K”改为“US$64.00persetCIFC3%H.K”（9）交单日期有误。应将“Oct.31,2003”改为“Dec.15th,2003”2.海运出口单证工作程序编制出口计划组织出口货源调研国外市场情况制订出口商品经营方案建立客户关系开展广告宣传办理商标注册贸易磋商出口前的准备询盘发盘还盘接受签订合同履行合同备货加工包装刷唛催证审证改证租船订舱向商检局报检发运货物、办理报关检验证书海关检验放行制作有关单据办理保险2海运出口单证工作程序示意图3.海运进口单证工作程序货物装船后取得提单保险单向买方发装船通知汇集有关的单证持全套货运单连同信用证向银行办理议付进口前的准备编制进口计划报批安排订购市场和选择交易对象制订具体的进口商品经营方案询盘发盘还盘接受签订合同履行合同租船定舱申请开证发催装通知银行审单付款贸易磋商3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1.回函如下2.信函翻译Sept.10th,2003SUPERBAIM(HONGKONG)LTDWESTERNDISTRICTBILLSCENTER128BONHAMSTRANDE.H.KI.CISAACS&Co.,LP3840BANKSTREET,BALTIMORE,MARYLAND21224,U.S.ADearSmith,WeareverypleasedtoreceiveyourinquiryofMay15thandencloseourillustratedcatalogueandpricelistgivingthedetailsyouaskfor.Alsobyseparatepostwearesendingyousomesamplesandfeelconfidentthatwhenyouhaveexaminedthemyouwillagreethatthegoodsarebothexcellentinqualityandreasonableinprice.Onregularpurchaseinquantitiesofnotlessthan300dozenofindividualitemswewouldallowyouadiscountof2%.Astothepaymentterms,wedobusinessonthebasisofL/C.Weinviteyourattentationtoourotherproducts,detailsofwhichyouwillfindinthecatalogue,andlookforwardtoreceivingyourfirstorder.YoursSincerelySUPERBAIM(HONGKONG)LTD×××办理保险买汇、赎单货物装船报检报关拨交、结算4DearSirs,Wethankyouforyourenquiryof10thSeptemberandencloseourquotationforwallpaper.Wehavemadeagoodselectionofpatternsandsentthemtoyoutodaybypost.Theirfinequality,attractivedesignsandthereasonablepricesatwhichweofferthemwillconvinceyouthatthesematerialsarereallyofgoodvalue.Thereisaheavydemandforoursuppliesfromhousefurnishersinvariousdistrictsandregions,whichwearefindingitdifficulttomeet,butprovidedthatwereceiveyourorderwithinthenexttendays,wewillmakeyouafirmofferfordeliverybythemiddleofDecemberatthepricesquoted.Onordersforonehundredrollsormoreweallowaspecialdiscountof2%.WerequirepaymentbyL/Ctoreachusonemonthpriortothetimeofshipment.Welookforwardtoreceivingyourorder.YourtrulyChinaNationalImport&OutportCorp.Manger3.合同条款改错:4.售货确认书上海新发展进出口贸易实业有限公司ShanghaiXinDevelopmentImp.&.Exp.EnterprisesCo,LtdCOMMODITY&SPECIFICATION:FeedingBroadBeans,F.A.Q.MOISTURE(max)15%Admixture(max)2%QUANTITY:60000metrictonsPACKING:Packedingunnybagsof100kgsEachgrossfornetUNITPRICE:JPY200PERM/TCIFC2%LinerTermsOsakaAMOUNT:JPY12,000,000(SAYUSDollarsTwelvemilliononly)SHIPMENT:ShipmentonorbeforeOct.30th,200130000M/T;shipmentonorbeforeNOV.30th,200130000M/TfromShanghaitoOsakaINSURANCE:Tobecoveredbythesellerfor110%oftotalinvoicevalueagainstAllRisksincludingWarRisksasperandsubjecttotherelevantoceancargoclauseofthePeople’sInsuranceCompanyofChinadatedJan.19th,1981PAYMENT:ThebuyershallopenthroughabankacceptabletotheSelleranirrevocablesightletterofcredittoreachtheseller30daysbeforethemonthofshipmentvalidfornegotiationinChinauntilthe15thdayafterthedateofshipment5中国上海外高桥保税收政策区台中南路2号2,TaiZhongSouthRoadWaiGaoQiaoFreeTradeZone,Shanghai,PRC电话Telephone:86-21-50480555传真Fax:86-21-50480164致：TO：售货确认书SALESCONFIRMATIONOVERSEASTRADINGCORP.合同编号NO.:01XDJJD-14778P.O.BOX1563签订日期Date:Oct..16,2001SINGAPOREELOPMENT经双方同意按照下述条款签定本合同TheBuyerandSellerHaveagreetoconcludethefollowingtransactionsaccordingtothetermsandConditionsstipulatedbelow:1.货物名称及规格Commodity&Specifications2.数量Quantity3.单价UnitPrice4.总额TotalValueMAXAMTOOTHPASTEART.NW10160000DOZENS（10000CARTONS）HKD118.00CIFC5%USD7，080，000合计TOTALUSD7，080，0005．原产国(地)COUNTRYOFORIGIN:MADEINCHINA6．包装PACKING:INCARTON7．保险INSURANCE:/TOBECOVEREDBYTHESELLERFOR110%OFINVOICEVALUEAGAINSTALLRISKSANDWARRISKASPERTHEOCEANMARINECARGOCLAUSEOFPICCDATEDJAN。1ST，1981.8．付款条件:THEBUYERSHALLOPENTHROUGHABANKACCEPTABLEBYTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLE30DAYSBEFORETHEMONTHOFSHIPMENTVALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMENT。9．装运期TIMEOFSHIPMENT:DURINGDEC.10．装运口岸PORTOFSHIPMENT:SHANGHAI11．到货口岸PORTOFDESTINATION:SINGAPORE买方:卖方:上海新发展进出口贸易实业有限公司公司TheBuyer:TheSeller:ShanghaiXinDevelopmentImp.&.EXP.EnterprisesCo,Ltd5.解：CIFC3%=1039.36美元/公吨6.解：6成交总利润额=29515.3576元人民币利润率=20.51%7.解：总运费=10×750=7500HKDCFR=FOB+F=2000+750=2750HKD8.解：CIF=100761.76USD应收保险费=761.76USD或I=CIF-CFR=100761.76-100000=761.76USD9.解：（1）出口商品换汇成本=7.57CNY/USD出口商品盈亏率=9.01%10.解：（1）关税完税价格180742CNY（2）关税税额=59644.86CNY（3）从量消费税额=5290.78CNY（4）增值税额=41765.20CNY第三章国际贸易结算方式一.翻译专用名词1.cleancollection2.documentarycollection3.collectionorder4.remittance5.remittingbank6.notarypublic7.confirmedirrevocableL/C8.L/Catsight9.usanceL/C10.transferableL/C11.revolvingL/C12.redclauseL/C13.writtenundertaking14.D/D(remittancebybanker’sdemanddraft)15.即期付款交单16.承兑交付17.拒付18.拒绝承兑19.托收行20.拒绝证书21.受益人22.委托人23.转证人24.受证人25.开证行26.付款行27.环球银行财务电讯协会28.开征申请人29.议付行30.跟单信用证统一惯例7四．信用证条款翻译（1）凭受益人开具的即期汇票并随附证明本证号码的下列单据。（2）本证项下的所有汇票上必须注明：“凭中国银行2003年11月18日开立的98325号信用证出具”之条款。（3）经签署的商业发票一式