第一篇：TMT國際貿易實訓,上海金海貿易公司,操作四

1）利潤核算

貨號YE803 26'

總利潤額＝銷售收入－客戶傭金－出口保費－實際成本－國內費用－出口運費 ＝62.00*8.25*600*(1-5%-110%*0.9%)-210*600*(1+17%-9%)/(1+17%)-(100+80+70+200+50+1200+100)*10/2-3935*10*8.25/2

＝890.2477元

貨號TE600 24'

總利潤額＝銷售收入－客戶傭金－出口保費－實際成本－國內費用－出口運費 ＝68.00*8.25*600*(1-5%-110%*0.9%)-250*600*(1+17%-9%)/(1+17%)-(100+80+70+200+50+1200+100)*10/2-3935*10*8.25/2

＝6657.3715元

2）成本核算：

設含稅國內采購價格為x

貨號YE803：

62×(1－6％－5％－110%×0.9%)×8.25－3935/120×8.25－1800/120

＝[x－x/(1+17%)×9%]

62×0.8801 ×8.25－270.5312－15＝0.9231x

x＝164.64/0.9231

＝178.36（元）／輛

貨號TE600：

[68×(1－5%－6%－110%×0.9%)－32.7917－1.8182] ×8.25

＝[x－x/(1+17%)×9%]

25.2369×8.25＝0.9231x

208.2344＝0.9231x

x＝225.55（元）／輛

3）再次報價：

貨號YE803：

＝[(210-16.1538+15)/8.25+32.7917]/(1－110×0.9%－5%－6%)

＝[25.3147+32.7917]/0.8801

＝66.02

取整報價為YE803：US$ 66.00 per set;

貨號TE600：

[(250-19.2308+15)/8.25+32.7917]/(1－110×0.9%－5%－6%)

＝[29.7902+32.7917]/0.8801

＝71.11

取整報價為TE600: US$ 71.00 per set.

第二篇：TMT國際貿易實訓,上海金海貿易公司,操作十四

新加坡發展銀行上海分行信用證0016100293496項下的結匯單據存在如次問題：

所有單據均未預示出該批貨物系分批裝運的第一批。此外，還有：

匯票：

1.金額錯誤，應為該批金額，即139641.84美元。

2.金額大寫錯誤，應為“SAY US DOLLARS ONE HUNDRED THIRTY NINE THOUSAND AND SIX HUNDRED FOURTY ONE ONLY.”。

3.收款人錯誤，應為議付銀行，即BANK OF COMMERCE MALAYSIA BERHAD, KUALA LUMPUR BRANCH。

4.出票條款中未按信用證要求預示信用證號碼。

5.受票人錯誤，應為開證行，即DBS BANK SHANGHAI BRANCH。

6.未經出票人簽字。

發票：

1.貨物描寫不完整，缺少 “as per Contract No.YN-NK942 dated April 1th,2003”詞句。

2.未按信用證要求預示承運船名，即S.S.BIN BO V.911。

3.未按信用證要求預示出分批序號。

4.貨號1/40nm單價與信用證不符，應為10.05美元而非10.50美元。

5.未按信用證要求由受益人簽署。

7.2/32NM的數目錯誤，此單貨物的總金額錯誤。

裝箱單：

1.合約號碼與信用證及其它單據不符，應為 YN-NK942而非YNN-NK942。

2.嘜頭與信用證及其它單據不符，應為0016100293496-1而非0016100293496。

3.價格術語與其它單據不符，應為FOB KELANG而非FOB KELAN。

4.未按信用證要求預示每一件包裝（紙箱）的毛凈重。

5.2/32NM 的總額目、總凈重錯誤。

提單：

1.收貨人有誤，應為To Order而非憑開證行指示。

2.運費條款與信用證不符，應為 “Freight Payable at Destination” 而非 “Freight Prepaid”。

3.未按信用證要求作相應的空白背書。

4.未按信用證要求預示船公司在上海代辦署理的名稱、地址、聯系電話。

產地證：

1.貨物描寫與信用證及其它單據不符，應為YARN而非YARM。

2.包裝件數與其它單據不符，應為298箱而非289箱。

3.總額目、總重量應為13032KGS。

檢驗證書：

1.承運船名與其它單據不符，應為BIN BO而非BIN BON。

2.凈重與其它單據不符，應為13032kg而非13676kg。

其它：

1.未按信用證要求出具受益人寄單證明。

第三篇：TMT國際貿易實訓,上海金海貿易公司,操作九

TO: F.L.SMIDTH & CO.A/SFAX:（01）20 11 90

DATE: JULY.31, 1999

Dear Sirs

We are very glad to receive your L/C No.FLS-JHLC06, but we are quite sorry to find that it contains some discrepancies with the S/C.Please instruct your bank to amend the L/C as quickly as possible.The L/C is to be amended as follows:

* The place of expiry shall be “In China”, in stead of “at our counter”.* The address of applicant is 77, Vigerslev, Alle, DK-2500 Valley, Copenhagen,Denmark, in stead of 'DK-2600…'

* The name of the goods is YE803 26' and TE600 24', instead of YE803 24' and TE60026'.* Delete the clause “1/3 original B/L……”.And it shall be “3/3

original clean shipped on board marine bill of lading...”instead

of “2/3 original clean shipped on board marine bill of lading...”

* The S/C No.should be JH-FLSSC06, instead of FLS9711.* The transshipment is allowed anywhere, not 'transshipment is allowed only in HongKong'.* Documents to be presented within 15 days after the date of issuance

Of the transport documents instead of within 5 days.Yours faithfully,GOLDEN SEA TRADING CORP.Manager

xxx

第四篇：TMT國際貿易實訓,上海金海貿易公司,操作六

合同核算：

1.成交金額＝(66.00×600+71.00×600)× 8.25 ＝678150 2.購貨總成本＝(210+250)×600＝276000 元 3.退稅總收入＝276000/(1+17%)×9%=21230.7692 4.實際成本＝276000-21230.7692=254769.2308 5.業務費用＝10×1200+(1000+700+800+500+2000+1000）=18000 6.出口運費＝3935×10×8.25=324637.50 7.出口保費＝678150×(1+10%)×0.9%＝6713.685 8.客戶傭金＝678150×5%＝33907.50 9.出口總成本（退稅后）= 商品本身的成本 + 國內總費用-出口退稅收入=276000+18000-21230.7692=272769.2308 出口外匯凈收入=（678150-324637.5-6713.685）/8.25=42036.22 出口換匯成本=出口總成本/出口外匯凈收入=272769.2308/42036.22=6.4889 10.出口盈虧率=(出口人民幣凈收入-出口總成本)/出口總成本 =[（346802.445-272769.2308）/272769.2308]×100% =27.14% 11.成交總利潤＝成交金額－實際成本－業務費用－出口運費－出口保費－客戶傭金

＝678150－254769.2308－18000－324637.50－6713.685－33907.50

＝40122.08 成交利潤率＝利潤額/成交金額

＝40122.08/678150.00=5.92% 上繳利潤為40122.08，利潤率為5.92%.

第五篇：TMT國際貿易實訓,上海金海貿易公司,操作十五

金海貿易公司

GOLDEN SEA TRADING CORPORATION ADD: 8TH FLOOR, JIN DU BUILDING, TEL: 86-21-64331255 277 WU XING ROAD, FAX: 86-21-64331256 SHANGHAI, CHINA TO: F.L.SMIDTH & CO.A/SFAX:（01）20 11 90

DATE: May 20, 2003

Dear Sirs,We feel deeply sorry for the mistake in our negotiation documents, which is made as a result of our clerk's carelessness.We really hope this incident will not affect negatively our friendly cooperation.We can guarantee that the quantity of the goods is exactly in the line with the stipulations of the relative contract.Since our goods have been shipped on time, would you be kind to make the payment through your bank.You may rest assured that such a mistake will never occur again.We are looking forward to your favorable reply.Yours sincerely,GOLDEN SEA TRADING CORP.Manager

XXX