实验报告
实验项目名称 国际物流单证 验 室 所属课程名称 国际物流学 实 验 类 型 综合型实验 实 验 日 期 2014年5月23日
1
实
根据材料一,经审核信用证后存在的问题如下:
1. 31D 地点改为in China
2. 31C 信用证的DATE OF ISSUE:20110122改为销售确认书的Before Dec 29.2010
3. 32B 金额10300.00应改为103000.00
4. 20 跟单信用证号码改为00415MA000138LC 5. 59 6. 43T 7. 42C 8. 44E 9. 44F 10.44C 11.45A 12.45A 13.51D 14.46A 15.46A 16. 46A 17.50
受益人应为JINAN 是否转运为allowed
AFTER SIGHT改为AT SIGHT 装运港为Qingdao port,China 目的港为Izmit port, Turkey 日期改为20110228 编号改为GL101223 CIF改为CFR
开证行应有详细的名称和地址
第二条改为FULL SET,CLEAN,SHIPPED ON BORD FREIGHT COLLECT 改为FREIGHT PREPAID 第六条里应该删除关于买保险的条目 AORE改为AERO
2
(1)RED TREE IMP,&EXP.CO.
(2)MADE OUT TO ORDER OF SHIPPER(指示提单收货人不能直接写名字) (3)HOPE BRIDGE CO. (4)YANTIAN SHENZHEN (5)SINGAPORE
(6)HB/SINGAPORE/NO.1-800 (7)800 CTN
(8)MEN’S SHORT SLEEVE(knitted) SWEATER (9)36000 (10)24
(11)EIGHT HUNDRED (12)Allowed (13)Not Allowed
(14)NOT LATER THAN MAY 20,2004 (15)BT298346 (16)3 (17)RT-04-891
3
集装箱货物托运单
4
This policy of Insurance witness that The People’s Insurance (Property) Company of China, Ltd. (hereinafter called “The Company”), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the undermentioned goods in transportation
5
subject to the conditions of this Policy as per the Clauses printed overleaf and other special clauses attached hereon.
Description of Goods (2)100% Cotton Towel as per S/C No.CH2006 Packing Unit Quantity Amount Insured(3)USD10000
Conditions (4)SAY US DOLLARS TEN THOUSANDS ONLY Marks of Goods Total Amount Insured:
Premium Per conveyance S.S Slg. On or abt From(5)shanghai ,China To(6)Kobe, Japan
In the event of loss or damage which may result in a claim under this Policy, immediate notice must be given to the Company’s agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in Original (s) together with the relevant documents shall be surrendered to the Company, if one of the Original Policy has been accomplished, the others to be void.
THE PEOPLE’S INSURANCE (PROPERTY) COMPANY OF CHINA, LTD.
Claim payable at Kobe, Japan
Date (7)Febauary9,2003 at Qingdao, China
Address:
6
材料四:
解:(1)根据题意,可得最终报价构成如下:
最终报价=实际购货成本+国内费用+国外运费+保险费+佣金+出口预期利润
(2)实际购货成本
实际购货成本=采购成本-采购成本(含税)÷(1+增值税率)×出口退税率(均含税)
=72-72÷(1+17%)×11% = 65.230 8(元/条)=9.545 2(美元/条)(换算汇率为6.8339) (3)国内费用
①国内运费=2 000÷5 000÷6.833 9 ≈0.058 5(美元/条) ②业务定额费=采购成本(含税)×业务定额费率 =72×5%÷6.833 9=0.526 8(美元/条) 银行费用=出口报价×银行费用率(0.3%)
④垫款利息=采购成本(含税)×贷款年利率×垫款天数÷1年的天数(360) =72×6.12%×30÷360÷6.833 9 ≈0.053 7(美元/条)
⑤认证费=贸促会收费+外交部相关部门收费+阿联酋使馆认证费 =[(35+115+10+115)+(2×240)+(400+4 000)] ÷5 000÷6.833 9 ≈0.150 9(美元/条) ⑥商检费=出口报价×0.15%
⑦其他国内费用=500÷5 000÷6.833 9=0.014 6(美元/条)
因此,国内费用=国内运费+业务定额费+银行费用+垫款利息+认证费+商检费+其他国内费用
=0.058 5+0.526 8+0.3%×出口报价+0.0537+0.1509+出口报价×0.15%+0.014 6
=0.804 4+0.45%×出口报价 (4)国外运费
7
根据对比,集装箱装箱的最佳方法为:长14箱×高4箱×宽5箱=280箱 体积为25.536m3
查阅中远公司的报价表,一个20英尺集装箱基本运费为600美元,燃油附加费BAF为126美元。
所以,国外运费=基本运费+附加费=(600+126)÷5 000=0.145 2(美元/条)
(5)保险费
国外保险费=CIF价×(1+保险加成率)×各种保险费率之和 =出口报价×(1+10%)×0.1% =0.11%×出口报价 (6)佣金
佣金=含佣价×佣金率=5%×出口报价 (7)预期出口利润
出口利润=出口报价×销售利润率=12%×出口报价
综上可得,出口报价=实际购货成本+国内费用+国外运费+保险费+佣金+出口预期利润
=9.5452+0.804 4+0.45%×出口报价+0.1452+0.11%×出口报价+5%×出口报价+12%×出口报价
根据以上方程,可求解出出口报价=10.494 8÷(1-17.56%) ≈12.73(美元/条) 因此,出口报价为USD12.73/pcs CIF C5%XXX。
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实验报告
实验项目名称 国际物流单证 验 室 所属课程名称 国际物流学 实 验 类 型 综合型实验 实 验 日 期 2014年5月23日
1
实
根据材料一,经审核信用证后存在的问题如下:
1. 31D 地点改为in China
2. 31C 信用证的DATE OF ISSUE:20110122改为销售确认书的Before Dec 29.2010
3. 32B 金额10300.00应改为103000.00
4. 20 跟单信用证号码改为00415MA000138LC 5. 59 6. 43T 7. 42C 8. 44E 9. 44F 10.44C 11.45A 12.45A 13.51D 14.46A 15.46A 16. 46A 17.50
受益人应为JINAN 是否转运为allowed
AFTER SIGHT改为AT SIGHT 装运港为Qingdao port,China 目的港为Izmit port, Turkey 日期改为20110228 编号改为GL101223 CIF改为CFR
开证行应有详细的名称和地址
第二条改为FULL SET,CLEAN,SHIPPED ON BORD FREIGHT COLLECT 改为FREIGHT PREPAID 第六条里应该删除关于买保险的条目 AORE改为AERO
2
(1)RED TREE IMP,&EXP.CO.
(2)MADE OUT TO ORDER OF SHIPPER(指示提单收货人不能直接写名字) (3)HOPE BRIDGE CO. (4)YANTIAN SHENZHEN (5)SINGAPORE
(6)HB/SINGAPORE/NO.1-800 (7)800 CTN
(8)MEN’S SHORT SLEEVE(knitted) SWEATER (9)36000 (10)24
(11)EIGHT HUNDRED (12)Allowed (13)Not Allowed
(14)NOT LATER THAN MAY 20,2004 (15)BT298346 (16)3 (17)RT-04-891
3
集装箱货物托运单
4
This policy of Insurance witness that The People’s Insurance (Property) Company of China, Ltd. (hereinafter called “The Company”), at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the undermentioned goods in transportation
5
subject to the conditions of this Policy as per the Clauses printed overleaf and other special clauses attached hereon.
Description of Goods (2)100% Cotton Towel as per S/C No.CH2006 Packing Unit Quantity Amount Insured(3)USD10000
Conditions (4)SAY US DOLLARS TEN THOUSANDS ONLY Marks of Goods Total Amount Insured:
Premium Per conveyance S.S Slg. On or abt From(5)shanghai ,China To(6)Kobe, Japan
In the event of loss or damage which may result in a claim under this Policy, immediate notice must be given to the Company’s agent as mentioned hereunder. Claims, if any, one of the Original Policy which has been issued in Original (s) together with the relevant documents shall be surrendered to the Company, if one of the Original Policy has been accomplished, the others to be void.
THE PEOPLE’S INSURANCE (PROPERTY) COMPANY OF CHINA, LTD.
Claim payable at Kobe, Japan
Date (7)Febauary9,2003 at Qingdao, China
Address:
6
材料四:
解:(1)根据题意,可得最终报价构成如下:
最终报价=实际购货成本+国内费用+国外运费+保险费+佣金+出口预期利润
(2)实际购货成本
实际购货成本=采购成本-采购成本(含税)÷(1+增值税率)×出口退税率(均含税)
=72-72÷(1+17%)×11% = 65.230 8(元/条)=9.545 2(美元/条)(换算汇率为6.8339) (3)国内费用
①国内运费=2 000÷5 000÷6.833 9 ≈0.058 5(美元/条) ②业务定额费=采购成本(含税)×业务定额费率 =72×5%÷6.833 9=0.526 8(美元/条) 银行费用=出口报价×银行费用率(0.3%)
④垫款利息=采购成本(含税)×贷款年利率×垫款天数÷1年的天数(360) =72×6.12%×30÷360÷6.833 9 ≈0.053 7(美元/条)
⑤认证费=贸促会收费+外交部相关部门收费+阿联酋使馆认证费 =[(35+115+10+115)+(2×240)+(400+4 000)] ÷5 000÷6.833 9 ≈0.150 9(美元/条) ⑥商检费=出口报价×0.15%
⑦其他国内费用=500÷5 000÷6.833 9=0.014 6(美元/条)
因此,国内费用=国内运费+业务定额费+银行费用+垫款利息+认证费+商检费+其他国内费用
=0.058 5+0.526 8+0.3%×出口报价+0.0537+0.1509+出口报价×0.15%+0.014 6
=0.804 4+0.45%×出口报价 (4)国外运费
7
根据对比,集装箱装箱的最佳方法为:长14箱×高4箱×宽5箱=280箱 体积为25.536m3
查阅中远公司的报价表,一个20英尺集装箱基本运费为600美元,燃油附加费BAF为126美元。
所以,国外运费=基本运费+附加费=(600+126)÷5 000=0.145 2(美元/条)
(5)保险费
国外保险费=CIF价×(1+保险加成率)×各种保险费率之和 =出口报价×(1+10%)×0.1% =0.11%×出口报价 (6)佣金
佣金=含佣价×佣金率=5%×出口报价 (7)预期出口利润
出口利润=出口报价×销售利润率=12%×出口报价
综上可得,出口报价=实际购货成本+国内费用+国外运费+保险费+佣金+出口预期利润
=9.5452+0.804 4+0.45%×出口报价+0.1452+0.11%×出口报价+5%×出口报价+12%×出口报价
根据以上方程,可求解出出口报价=10.494 8÷(1-17.56%) ≈12.73(美元/条) 因此,出口报价为USD12.73/pcs CIF C5%XXX。
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