实训一缮制海运提单

1商贸系国际商务教研室实训一缮制海运提单六、实训任务请根据所提供的实训资料缮制海运提单ShipperB/LNo.TH50HK07596SHANGHAIJIANQIAOIMP.&EXP.CO.,LTD.No.1500,KANGQIAOROAD,PUDONG,SHANGHAI,201319CHINAConsigneePort-to-PortorCombinedTransportTOORDERBILLOFLADINGNotifypartywisenoted.Thetotalnumberofpackagesorunitsstuffedinthecontainer.JAKSONTRADINGCOMPANY，6-20ARBUTUSSTREETLONDON,E84DTThedescriptionofthegoodsandtheweightsshowninthisBillofLoading*Pre-carriageby*PlaceofReceiptoneoftheoriginalBillofLoadingmustbesurrenderedandendorsedorsig-nedagainstthedeliveryoftheshipmentandwhereuponanyotheroriginalOceanVesselVoy.No.PortofloadingBillofLoadingshallbevoid.ThemerchantsagreetobeboundbythetermsXINPUDONGV.0707MSHANGHAIandconditionsofthisB/LasifeachhadpersonallysignedthisB/L.PortofDischarge*PlaceofdeliverySEEclause4onthebackofthisB/LSOUTHAMPTON(Termscontinuedonthebackhereof,pleasereadcarefully)Marks&Nos.No.ofContainersDescriptionofGoods(ifDangerousGoods,GrossWeightKgsMeasurementContainer/SealNo.orPackagesSeeclause20)JAKSONCO.MEN’SSHIRT3300KGS14CBMJQ090368SOUTHAMPTONNOS.1-200PACKEDIN200CARTONSORIGINALFREIGHTPREPAIDDescriptionofContentsforShipper’sUseOnly(NotPartofThisB/LContract)TotalNo.ofContainerand/orPackages(inwords)SAYTWOHUNDREDCARTONSONLYFreight&ChargesRevenueTonsRatePerPrepaidCollectExratePrepaidatPayableatPlaceanddateofIssue:SHANGHAIDEC10,2009TotalprepaidNo.ofOriginalB(s)/LSignedforCOSCOCONTAINERLINES魏永清THREEtheCarrierLADENONBOARDTHEVESSELDATEDEC10,2009BYCOSCOCONTAINERLINES魏永清2商贸系国际商务教研室海运提单背面:空白背书SHANGHAIJIANQIAOIMP.&EXP.CO.,LTDNo.1500,KANGQIAOROAD,PUDONG,SHANGHAI,201319,CHINA周美婷3商贸系国际商务教研室实训二缮制海运保险单六、实训任务:请根据所提供的资料缮制海运保险单中国人民保险公司THEPEOPLE’SINSURANCECOMPANYCHINA总公司设于北京一九四九年创立HeadOffice:BENJINGEstablishedin1949保险单INSURANCEPOLICY保险单次号次POLICYNo.中国人民保险公司（以下简称本公司）THISPOLICYOFINSURANCEWITNESSESTHATPEOPLE’SINSURANCEOFCHINA(HEREINAFTERCALLED.“THECOMPANY”)根据SHANGHAIJIANQIAOIMP.&EXP.CO.,LTD.No.1500,KANGQIAOROAD,PUDONG,SHANGHAI,201319,CHINA(以下简称被保险人)的要求，由被保险人向本公司缴付的(HEREINAFTERCALLED“THEINSURED”ANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIPTOTHECOMPANYBYTHE定的保险费，按照本保险单承保险别和背面所载条款与下列INSUREDUNDERTAKESTOINSURETHEUNDERMENTIONEDGOODSINTRANSPORTATIONSUBJECTTOTHECONDITIONSOF特款承保下述货物运输保险，特立本保险单。THISPOLICY.ASPERTHISCLAUSESPRINTEDOVERLEAFANDOTHERSPECALCLAUSESATTACHEDHEREON.标记MARK&NOS.包装及数量QUANTITY保险货物项目DESCRIPTIONOFGOODS保险金额AMOUNTINSUREDJAKSONCO.JQ090368SOUTHAMPTONNOS.1-200200CARTONSMEN’SSHIRTORIGINALUSD51458.00保险金额：TOTALAMOUNTINSURED:SAYU.S.DOLLARSFIFTYONETHOUSANDFOURHUNDREDANDFIFTYEIGHTONLY..保费费率装载运输工具PREMIUMASARRANGEDRATEASARRANGEDPERCONVEYANCES.S.XINPUDONGV.0707M开航日期自至SLG.INORABT.DEC10,2009FROMSHANGHAITOSOUTHAMPTON承保险别：CONDITIONS:coveringAllrisksandWarriskasperCIC所保货物，如遇出险，本公司凭保险单及其他有关证件给付赔CLAIMSIFANYPAYABLEONSURPENDEROFTHISPOLICYTOGETETHERWITHOTHERRELEVANTEVANTDOCUMENTSINTHE偿。所保货物，如果发生本保险单项下负责赔偿的损失或事故，EVENTOFACCIDENTWHEREBYLOSSORDAMAGEMAYRESULTINACLAMUNDERTHISPOLICYIMMEDIATE应立即通知本公司下属代理人查勘。NOTICEAPPLYINGFORSURVEYMUSTBEGIVENTOTHECOMPANYSAGENTASMENTIONEDHEREUNDER赔偿地点中华人民保险公司上海分公司CLALAMPAYABLEAT/INLONDONINUSDTHEPEOPLE’SINSURANCESHANGHAIBRANCH日期高林生DATEDEC9,2009地址：中国上海中山东一路23号TEL021-632340563217466-44FAX.[phone]商贸系国际商务教研室海运保险单背面:空白背书SHANGHAIJIANQIAOIMP.&EXP.CO.,LTDNo.1500,KANGQIAOROAD,PUDONG,SHANGHAI,201319,CHINA周美婷5商贸系国际商务教研室实训三出口报价与成本核算六、实训任务1、请根据提供的资料计算出口CIFC3%的报价，将运算过程填入下表中。计算项目计算过程计算结果单位货物总体积0.32×0.3×0.2×125024立方米货物总毛重0.0142×125017.75公吨采购成本150150人民币元/辆退税收入150/(1+17%)×13%16.67人民币元/辆实际成本（扣除出口退税）150-16.67133.33人民币元/辆出口业务定额费150×3.5%5.25人民币元/辆预期利润(133.33+5.25)×10%13.86人民币元/辆FOB价格(133.33+5.25+13.86)/6.8222.35美元/辆海洋运费1560/25000.62美元/辆CFR价格22.35+0.6222.97美元/辆CIF价格22.97/(1-110%×0.7%)23.15美元/辆CIFC3%报价23.15/(1-3%)23.87美元/辆6商贸系国际商务教研室2、根据上题计算该笔出口业务的换汇成本和盈亏率。(1)出口总成本=采购成本—出口退税+定额费用=150—16.67+5.254=138.58(人民币元/辆)出口外汇净收入=CIFC3%—佣金—保险费—运费=USD23.50—USD23.50×3%—USD23.50×(1+10%)×0.7%—0.62=USD23.50—USD0.71-USD0.18—USD0.62=21.99(美元/辆)换汇成本=出口总成本/出口外汇净收入=138.58/21.99=6.30（人民币元/美元）（3）盈亏额=（出口外汇净收入×银行外汇买入价-出口总成本）×1000=（21.99×6.8133—138.58）×2500=28,111.17(人民币元)（4）盈亏率=盈亏额/出口总成本=28,111.17/（138.58×2500）=8.11%答：该商品的换汇成本6.30人民币元/美元，盈利额28,111.17人民币元，盈利率8.11%。7商贸系国际商务教研室实训四缮制汇票六、实训任务：请根据所提供的资料缮制汇票汇票正面：——————————————————————————————汇票背面：空白背书凭信用证第号Drawnunder200CTNS=3000KGSOF10000PCSMEN’SSHIRTL/CNo.日期Dated支取Payablewithinterest@%perannum按年息付款号码汇票金额中国上海年月日No.OCJQ-09-0368ExchangeforUSD46,780.00ShanghaiDEC15,2009见票日后（本汇票之副本未付）付交D/PAt******sightofthisFIRSTofExchange(Secondofexchange金额beingunpaid)PaytotheorderofAGRIGULTRUALBANKOFCHINASHANGHAIBRANCHthesumofSAYU.S.DOLLARSFORTYSIXTHOUSANDSEVENHUNDREDANDEIGHTYONLY.款已收讫Valuereceived此致To:SHANGHAIJIANQIAOIMP.&EXP.CO.,LTD.JAKSONTRADINGCOMPANY6-20ARBUTUSSTREET周美婷签署LONDON,E84DTBANKOFAGRICULTURESHANGHAIBRANCH祁振海8商贸系国际商务教研室实训五审核与修改信用证六、实训任务依据所提供的销售合同审核相关信用证，指出信用证存在的问题并说明如何修改。序号存在问题修改1开证人地址名称有误（SAKULANCO.,LTD.）应改为SAKULACO.,LTD.2到期时间20100215到期地点在申请人所在国（inthecountryofapplicant）应改为20100315在受益人所在国（inthecountryofbeneficiary）3信用证金额未考虑到按合同溢装改为USD129150.004货物描述中：(1)MAN’SBELT3100PCS有误(3)DIAMANTEBELT550PCS有误应改为(1)MAN’SBELT3000PCS应改为(3)DIAMANTEBELT500PCS5货物描述中的价格条款（CIF）错误应改为CFR6系CFR交易，受益人无需提交保单应删