采集购买成本： 29.0838/(1-0.09/1.17) ＝31.51(元)／条 WP101 实际成本：

7.12x8.25-7.4060-8.3741-7.12x8.25x(0.03+1.1x0.009+0.15) ＝31.8052 采集购买成本： 31.8052/(1-0.09/1.17) ＝34.46(元)／条 AF022 实际成本：

7.83x8.25-7.6891-9.3592-7.83x8.25x(0.03+1.1x0.009+0.15) ＝35.2821 采集购买成本： 35.2821/(1-0.09/1.17) ＝38.22(元)／条 3）再次报价： SY001 CIFC5：

＝(32.2154+7.425+7.1333)/(1-0.009x1.1-0.08-0.05) ＝54.3817 ＝USD6.59/电脑. BS007 CIFC5：

＝(33.8769+7.425+7.1333)/(1-0.009x1.1-0.08-0.05) ＝56.3135 ＝USD6.83/电脑. WP101 CIFC5：

＝(37.1077+7.4060+8.3741)/(1-0.009x1.1-0.08-0.05) ＝61.4903 ＝USD7.45/电脑. AF022 CIFC5：

＝(41.0769+9.3592+7.6891)/(1-0.009X1.1-0.08-0.05) ＝67.5796 ＝USD8.19/电脑. 操作五 出口还盘：

上 海 杰 依 工 贸 有 限 公 司

SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中国上海浦北路906号 ADD: 906 PUBEI ROAD，SHANGHAI 电话：0086－21－64759723 TEL：0086－21－64759723

传真：0086－21－64759800

FAX：0086－21－64759800 Hassan Al Kamar For General Trading P.O. Box 20242 Taiz Street Sana'a - Republic of Yemen Date: March 22nd, 2003 Dear Ms Lamia KHASHOGGI:

Thank for your letter of March 17 th.2003 but sorry to learn that your customers find our quotation too high.

Our products have the special treatment, especially of the strong and warm,. When you touch it you will feel very soft, .It is good than other ordinary products.

However, we can not use the D / P, and we hope that the future use of bills of lading forward letters of credit 30 days.

For your special situation, we are willing to commission rate will be raised to 5 percent and by 8 percent profit margin.

On favorable terms, I hope that you will give it careful consideration. Yours sincerely,

SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY X X X manage

操作六 出口总核算：

1. 成交价格:

SY001: USD6.59＝54.3675 (元) BS007: USD6.83＝56.3475 (元)

WP101: USD7.45＝61.4625 (元) AF022：USD8.19＝67.5675 (元)

2. 成交金额: 6.59*3000+6.83*3000+7.45*2660+8.19*2380 ＝USD79569.2=656445.9(元）

3. 购货成本: 34.90*3000+36.70*3000+40.20*2660+44.50*2380＝427642 (元） 4. 退税收益: 427642/1.17*0.09=32895.538(元） 5. 国内费用:

5*(3000+3000+2660+2380)+4*(500+1000+1000+500+2000+1000+350+50)＝80800（元） 6. 出口运费: 2700*8.25*4= 89100 (元)

7. 保险费用: 656445.9×1.1×0.9%=6498.8144(元） 8. 佣金费用: 656445.9*0.05=32822.295(元)

9. 成交利润 ＝成交金额 - 实际成本 - 国内费用 - 出口运费 - 保险费用 - 佣金

＝656445.9-427642+32895.538-80800-89100-6498.8144-32822.295 ＝52478.33(元）

10. 成交利润率＝52478.33/656445.9=8% 操作八 审核信用证：

上 海 杰 依 工 贸 有 限 公 司

SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY

地址：中国上海浦北路906号 ADD: 906 PUBEI ROAD，SHANGHAI 电话：0086－21－64759723 TEL：0086－21－64759723 传真：0086－21－64759800 FAX：0086－21－64759800

审 证 意 见 信用证存在的问题 需要修改的理由 信用证金额有误 无法全额出运货物 国外到期

易孕育发生过期交单 付款期限不妥 凌驾合约规按期限 合约号码错误 与实际合约号码不符 投保加成错误 增加保费支出

投保依据的条款制订的日子有误 与实际不符 检验条款不妥 限制过严 包装条款有误 增加包装支出

没有受UCP500约束的文句 信用证开立无依据 操作九 修改信用证：

上 海 杰 依 工 贸 有 限 公 司

SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY 地址：中国上海浦北路906号 ADD: 906 PUBEI ROAD，SHANGHAI 电话：0086－21－64759723 TEL：0086－21－64759723 传真：0086－21－64759800 FAX：0086－21－64759800

Hassan Al Kamar For General Trading P.O. Box 20242 Taiz Street Sana'a - Republic of Yemen Date: April 25, 2003

Dear Ms Lamia Khashoggi：

Thank you for your L/C No. HSN-JYLC05.

However, when we checked the L/C with the relevant contract, we found the following discrepancies: 1 The amount of the L/C is U.S. DOLLARS SEVENTY NINE THOUSAND FIVE HUNDRED \NINE\ 2 The negotiation place shall be in China.

3 The draft should be at 30 days from B/L date not 30 days after sight. 4 The S/C number shall be JY-HSNSC05 instead of HSN-JYSC05.

5 The insured value should be full invoice value \\and as per \

6 The inspection clause should read as \should be effected before shipment by the beneficiary. Relevant documents or certificates are required to be issued by Shanghai Export Commodity Inspection Bureau or specific inspector accepted by the Beneficiary. Meanwhile, the Applicant reserves the right of re-inspection at the destination port.\

7 The goods are not required to be packed in colored polybags, which is not in conformity with our contract and will raise our cost. 8 The L/C is subject to UCP500.

Please ask your banker to amend the L/C accordingly, and please see to it that the L/C amendment should reach us before 30 APRIL 2003, so that you can receive the goods without delay. Yours sincerely,

SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY X X X Manager

操作１０月１日 出口报关： 报关单：

中华人平易近共以及国海关出口货物报关单 预录入编号: 海关编号: 出口口岸 上海 备案号

出口日子2001-05-20 申请报告日子2001-05-12 经营单位 上海杰依工贸有限公司 运输方式 海运 运输东西名称 TULIP V.008 提运单号 JY-HSNBL05

发货单位 上海杰依工贸有限公司 贸易方式 一般贸易 征免性质 结汇方式 信用证 容许证号

运抵国(地域) .YEMEN 指运港 HODEIDAH 境内货源地 上海 核准文号 成交方式 CIF 运费

US$10800.00 保费 RMB6498.81 杂费

RMB80800.00