1、操作一 建交函：上海杰依工貿有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中國上海浦北路 906 號ADD: 906 PUBEI ROAD ， SHANGHAI電話： 0086 21 TEL ： 0086 21 傳真： 0086 21 FAX ： 0086 21 Date ： March 02end, 2003Dear KHASHOGGI:company from our manager. I know we have trade relations before. But there were something wrong with our

2、 products. I am very sorry to hear that and I want to tell you about our sincere apology.I think it s a pity for our trade relations. Because our company is different from last year. We canpromise that our products won t have I am the new operator of SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY. I lear

3、ned your any qualitative problems. I know your company is very prestigious between trade companies. We wish to express our desire to enter into business relationship with you again.As you know, we are a leading company with many year experience in spinning and weaving export business. We have our pr

4、inciple as” Clients ” needs come first. A credible sales network has been set upand we have our regular clients from over 100 countries and regions worldwide. Located in SHANGHAI, we take the advantage to set up our solidified production basis in coastal and inland areas. Different from one year bef

5、ore, our company have more new technology . We strict with our product s quality, and anyone of our product will have 3 times check up at least. We have collect many information about the blanket. And we make the new production: TENDER BRAND BABY BLANKET.TENDER BRAND BABY BLANKET is very useful. You

6、 can put it on your bed, sofa, room ground, table and so on. It s very soft and warm. When you touch it ,you won t fell coarse. The new technologysend the blanket very firm! We have many different colures and style to choose. Babies will very glad to have a blanket like this! To give you a general i

7、dea of our products, we are enclosing our catalogue for your reference.Your comments on our products or any information on your market demand will be really appreciated. We will wait for your write in reply.Sincerely yours,Manager of Sales Department操作二 報價核算：已知：運費=2700 元單價：SY001= 元 BS007= 元 WP101= 元

8、 AF022= 元貨號：SY001成本核算：實際成本=購貨成本-退稅收益=購貨成本-購貨成本 根稅率X （1+升值稅率）=）=元/條運費核算：包裝尺碼為：102xx31cm20 英尺集裝箱裝箱量：25/ XX)=,取整，150 箱報價數目：150X 20 = 3000 打國內費用：5+(500+1000+350+50+1000+500+2000+1000)/3000 =元/條出口運費=(2700 X) /3000 =元/條出口報價：FOBC3 =(實際成本+國內費用)/ (1-傭金率-預期利潤率)=+/(1-3%-15%)/ =美元/條CFRC3 =(實際成本+國內費用+出口運費)/ (1-傭

9、金率-預期利潤率)=+/(1-3%-15%)/ =美元/條CIFC3 =(實際成本+國內費用+出口運費)/ (1-傭金率-預期利潤率-(1+加成率)X保費率)=+/(1-3%-15%-110%X %+%)/ =美元 /條貨號： BS007成本核算：實際成本=采集購買成本-退稅收益=)=元/條運費核算：包裝尺碼為：102XX31cm20 英尺集裝箱裝箱量：25/ XX)=,取整，150 箱報價數目：150X 20 = 3000 打國內費用：5+(500+1000+350+50+1000+500+2000+1000)/3000 =元/條出口運費=(2700 X) /3000 =元/條出口報價：FO

10、BC3 =(實際成本+國內費用)/ (1-傭金率-預期利潤率)=+/(1-3%-15%)/=美元/條CFRC3 =(實際成本+國內費用+出口運費)/ (1-傭金率-預期利潤率)= +/ /(1-3%-15%)/=美元/條CIFC3 =(實際成本+國內費用+出口運費)/ (1-傭金率-預期利潤率-(1+加成率)X保費率)=+/(1-3%-15%-110%X %+%)/ =美元 /條貨號： WP101成本核算：實際成本=采集購買成本-退稅收益=)=元/條運費核算：包裝尺碼為：105X 54X 33cm20 英尺集裝箱裝箱量：25/ XX)=,取整，133 箱報價數目：133X 20 = 2660

11、打國內費用：5+(500+1000+350+50+1000+500+2000+1000)/2660 =元/條出口運費=(2700 X) /2660 =元/條出口報價：FOBC3 =(實際成本+國內費用)/ (1-傭金率-預期利潤率)=+/(1-3%-15%)/ =美元/條CFRC3 =(實際成本+國內費用+出口運費)/ (1-傭金率-預期利潤率)=+/ /(1-3%-15%)/ =美元/條CIFC3 =(實際成本+國內費用+出口運費)/ (1-傭金率-預期利潤率-(1+加成率)X保費率) = +/ (1-3%-15%-110琢 %+%) ) / =美元/條 貨號： AF022 成本核算： 實際

12、成本=采集購買成本-退稅收益=)=元/條運費核算：20 英尺集裝箱裝箱量：25/ XX)=,取整，119 箱報價數目：119X 20 = 2380 打國內費用：5+(500+1000+350+50+1000+500+2000+1000)/2380 =元/條出口運費=(2700 X) /2380 =元/條出口報價：FOBC3 =(實際成本+國內費用)/ (1-傭金率-預期利潤率)=+/ /(1-3%-15%)/ =美元/條CFRC3 =(實際成本+國內費用+出口運費)/ (1-傭金率-預期利潤率) =+/(1-3%-15%)/ =美元/條CIFC3 =(實際成本+國內費用+出口運費)/ (1-傭

13、金率-預期利潤率-(1+加成率)X保費率) = +/ (1-3%-15%-110琢 %+%) ) / =美元/條 操作三 出口發盤：上海杰依工貿有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY 地址：中國上海浦北路 906 號 ADD: 906 PUBEI ROAD ， SHANGHAI 電話： 0086 21 TEL ： 0086 21 傳真： 0086 21 an Al Kamar For General Trading. Box 20242 Taiz StreetSanaa - Republic of YemenDate: March 12th,

14、 2003Dear Ms Lamia KHASHOGGI:Thank you for your inquiry and we are very glad to hear from you again.We wish to advise that samples you requested has be sent to you earlier today. Kindly inform us upon receipt of the said samples. As to the relevant fee, in order to facilitate you to promote sales in

15、 the initial stage, we furnish them to you free of charge. We believe through our mutual efforts, there will be active demand in your market.We are now pleased to quote as follows:Art. ./.(cm).(kg).(kg)01/01/1981 quotation is only valid for 5 days. We will shipment by the end of May.You are cordiall

16、y invited to take advantage of this attractive offer. We are anticipating a large order from the United States, and that will cause a sharp rise in price.We look forward to receiving your order.Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYX X Xmanager操作四 出口還價核算：1 ）利潤核算：SY001 總利潤額：1000+35

17、0+50+1000+500+2000+1000）一.=（元）BS007 總利潤額：+=（元）WP101 總利潤額：=（元）AF022 總利潤額：=（元） 2）成本核算：SY001 實際成本：采集購買成本：=（元）/條BS007實際成本：采集購買成本：=（元）/條WP101實際成本：采集購買成本：=（元）/條AF022實際成本：采集購買成本：=（元）/條3）再次報價：SY001CIFC5 ： =+=電腦.BS007CIFC5 ： =+=電腦.WP101CIFC5 ： =+=電腦.AF022CIFC5 ： =+=電腦.操作五 出口還盤：上海杰依工貿有限公司地址：中國上海浦北路906 號SHANGH

18、AI JIEYI INDUSTRIAL TRADING COMPANYADD: 906 PUBEI ROAD ， SHANGHAI電話：0086 21 傳真：0086 21 an Al Kamar For General Trading. Box 20242 Taiz StreetSanaa - Republic of YemenDate: March 22nd, 2003Dear Ms Lamia KHASHOGGI:Thank for your letter of March 17 but sorry to learn that your customers find our quotat

19、ion 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 yo

20、ur 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 COMPANYX X Xmanage操作六 出口總核算：成交價格 :SY001:=（元）BS007:=（元）WP101:=（元）

21、AF022 :=（元）成交金額 : *3000+*3000+*2660+*2380=（元）購貨成本：*3000+*3000+*2660+*2380= 427642 （元）退稅收益: 427642/*=（元）國內費用:5*（3000+3000+2660+2380）+4*（500+1000+1000+500+2000+1000+350+50）= 80800 （元）出口運費: 2700*4= 89100 （ 元）保險費用：爰=（元）傭金費用: *=（元）成交利潤=成交金額-實際成本-國內費用-出口運費-保險費用-傭金 =+=（元）成交利潤率=8%操作八 審核信用證：上海杰依工貿有限公司SHANGHA

22、I JIEYI INDUSTRIAL TRADING COMPANY地址：中國上海浦北路 906 號 ADD: 906 PUBEI ROAD ， SHANGHAI審證意見 信用證存在的問題需要修改的理由信用證金額有誤無法全額出運貨物 國外到期易孕育發生過期交單付款期限不妥凌駕合約規按期限合約號碼錯誤與實際合約號碼不符 投保加成錯誤增加保費支出 投保依據的條款制訂的日子有誤 與實際不符 檢驗條款不妥 限制過嚴 包裝條款有誤 增加包裝支出沒有受 UCP500 約束的文句信用證開立無依據操作九 修改信用證：上海杰依工貿有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COM

23、PANY地址：中國上海浦北路 906 號ADD: 906 PUBEI ROAD ， SHANGHAI電話： 0086 21 TEL ： 0086 21 傳真： 0086 21 FAX ： 0086 21 Hassan Al Kamar For General Trading . Box 20242 Taiz StreetSanaa - Republic of YemenDate: April 25, 2003Dear Ms Lamia Khashoggi ：Thank you for your L/C No. HSN-JYLC05.However, when we checked the L/

24、C with the relevant contract, we found the following discrepancies:The amount of the L/C is . DOLLARS SEVENTY NINE THOUSAND FIVE HUNDRED SIXTY NINE AND CENTS TWENTY instead of SIX NINE.The negotiation place shall be in China.The draft should be at 30 days from B/L date not 30 days after sight.The S/

25、C number shall be JY-HSNSC05 instead of HSN-JYSC05.1/1/1981The inspection clause should read as Inspection 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

26、 by the Beneficiary. Meanwhile, the Applicant reserves the right of re-inspection at the destination port.The goods are not required to be packed in colored polybags, which is not in conformity with our contract and will raise our cost.The L/C is subject to UCP500.Please ask your banker to amend the

27、 L/C accordingly, and please see to it that the L/Camendment should reach us before 30 APRIL 2003, so that you can receive the goods without delay.Yours sincerely,SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYX X XManager操作1 0月1日出口報關：報關單：中華人平易近共以及國海關出口貨物報關單預錄入編號 : 海關編號 :出口口岸上海備案號出口日子 2001-05-20申請報告日子2001

28、-05-12經營單位 上海杰依工貿有限公司運輸方式 海運運輸東西名稱TULIP提運單號JY-HSNBL05發貨單位上海杰依工貿有限公司貿易方式一般貿易征免性質結匯方式信用證容許證號運抵國（地域） .YEMEN指運港HODEIDAH境內貨源地上海核準文號成交方式CIF運費US$保費雜費合約以及談號JY-HSNBL05件數552 CARTONS包裝種類CARTONS非凈重（公斤 ）23043凈重 （公斤 ）集裝箱號TRCY0023-TRCY0026隨附單據商業發票及裝箱單出產廠家上海杰依工貿有限公司標記嘜碼及備注SANAAC/NO 1-552項號 商品編號 商品名稱、規格型號 數目及單位終極目的國

29、（地域 ） 單價 總價 幣制 征免天樂牌晴棉毯 也門 US TENDER BRAND BABY BLANKET150CETS150CETS133CETSCETS稅費征收情況錄入員 錄入單位茲聲明以上申請報告無訛并負擔法令責任海關審單批注及放行日子（簽章 ）審單 審價報關員單位地址 申請報告單位（簽章 ）中國上海浦北路 906 號 上海杰依工貿有限公司郵編 電話 填制日子2003-05-11征稅 統計查驗 放行商業發票：C O M M E R C I A L I N V O I C E1） SELLERSHANGHAI JIEYIINDUSTRIAL TRADINGCOMPANY906 PUBE

30、I ROADSHANGHAI CHINAINVOICE NO. ： JY-HSNINV05INVOICE DATE ： 9-May-01L/C NO. ： HSN-JYLC05DATE ： 14-Apr-01ISSUED BYCREDIT AGRICOLE INDOSUEZ SANNABUYERHASSAN AL KAMAR FOR GENERAL TRADING. BOX 20242 TAIZ STREETSANAA-REPUBLIC OF YEMEN8)CONTRACT NO. JY-HSNSC05DATE ： 1-Apr-01FROM ： SHANGHAI11)TOHODEIDAH PO

31、RTSHIPPED BY13)PRICE TERMCIFC5 HODEIDAH PORT14)MARKS 15)DESCRIPTION OF GOODS 16)QTY 17)UNIT PRICE 18)AMOUNT001 3000PCSSANAA ART. BS007 3000PCSART. WP101 2660PCSC/ ART. AF022 2380PCSTOTAL:19)TOTALVALUE: SAY US DOLLARS SEVENTY NINE THOUSAND FIVEHUNDRED AND SIXTY NINE AND CENTS TWENTY ONLYISSUED BYSHAN

32、GHAI JIEYI INDUSTRIAL TRADING COMPANYSIGNATUREXXXCOPIES裝箱單：P A C K I N G L I S T1) SELLERSHANGHAI JIEYIINDUSTRIAL TRADINGCOMPANY906 PUBEI ROADSHANGHAI CHINA3)INVOICENO.: JY-HSNINV054)INVOICEDATE :9-May-01FROM SHANGHAITO HODEIDAH PORTTOTAL PACKAGES(IN WORDS)SAY FIVE HUNDRED AND FIFTY TWO CARTONS ONLY

33、2) BUYERHASSAN AL KAMAR FO. BOX 20242 TAIZ STREET SANAASANAA-REPUBLIC OF YEMENMARKS & NOS.C/NO. 1-5529)C/NOS 10)NOS.&KINDS OF ITEM 12)QTY.( 電腦 s) 13).(kg) 14). (kg) 15)MEAS(m3)1-150 150 CTNS 3000 PCS 5850KGS 5400KGS151-300 150 CTNS 3000 PCS 600KGS 5550KGS301-433 133 CTNS 2660 PCS 5719KGS 5320KGS434-

34、552 119 CTNS 2380 PCS 5474KGS 5117KGSTOTAL: 552 CTNS 11040PCS 23043KGS 21387KGSISSUED BYSHANGHAI JIEYI INDUSTIAL TRADING COMPANY) SIGNATUREXXX3 COPIES操作十二 投保裝船：出口貨物投保單：裝船通知：上海杰依工貿有限公司SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中國上海浦北路 906 號ADD: 906 PUBEI ROAD ， SHANGHAI電話：0086 21 TEL：0086 21 傳真：0086

35、 21 FAX：0086 21 Hassan Al Kamar For General Trading. Box 20242 Taiz StreetSanaa - Republic of YemenDate: May 15, 2003Dear Ms Lamia Khashoggi ：Re: INVOICE NO. : JY-HSNINV05 L/C NO. : HSN-JYLC05We hereby inform you that the goods under the above mentioned credit have been shipped.The details of the sh

36、ipment are as follows:Contract No.: JY-HSNSC05Commodity: TENDER BRAND BABY BLANKETQuantity: 11040 CSPacking quantity: 552 CTNSAmount: USDOcean vessel: TULIPTransport voyage: V-008Bill of lading NO.: JY-HSNBL05We hereby certify that the above content is true and correct.Company name: SHANGHAI JIEYI I

37、NDUSTRIAL TRADING COMPANYAddress: 906 PUBEI ROAD ， SHANGHAI signature: X X X操作十三 出口單據制作：匯票：BILL OF EXCHANGENo. JY-HSNINV05For US SHANGHAI, CHINA 27-May-01(amount in figure) (place and date of issue)At 30 DAYS FROM B/L DATE sight of this FIRST Bill of exchange(SECOND being unpaid) pay to CREDIT AGRIC

38、OLE INDOSUEZ SHANGHAI or order the sum of US DOLLARSSEVENTY NINE THOUSAND FIVE HUNDRED AND SIXTY NINE AND CENTS TWENTY ONLY (amount in words)Value received for 552 CARTONS of TENDER BRAND BABY BLANKET( quantity ) ( name of commodity )Drawn under CREDIT AGRICLE INDOSUEZ SANAAL/C No. HSN-JYLC05 dated

39、14-Apri-01To: CREDIT AGRICLOE INDOSUEZ For and on behalf ofSANAA . SHANGHAI JIEYI INDUSTRIAL TRADING COMPANYXXX(Signature)海運提單：B I L L O F L A D I N G1)SHIPPERSHANGHAI JIEUI INDUSTRIAL TRADING COMPANY 906 PUBEI ROAD10)B/L NO. JY-HSNBL05CARRIERC O S C O中國出海運輸(集團)總公司CHINA OCEAN SHIPPING (GROUP) CO.ORI

40、GINALCombined Transport BILL OF LADING2)CONSIGNEETO ORDER3)NOTIFY PARTYHASSAN AL KAMAR FOR GENERAL TRADING. BOX 20242 TAIZ STREETSANAA- REPUBLIC OF YEMEN4)PLACE OF RECEIPTSHANGHAI CY5)OCEAN VESSELTULIP6)VOYAGE NO.7)PORT OF LOADINGSHANGHAI8)PORT OF DISCHARGEHODEIDAH9)PLACE OF DELIVERYHODEIDAH CY11)MA

41、RKS 12) NOS&KINDS OF PKGS 13)DESCRIPTION OF GOODS 14) .(kg) 15)MEAS(m3)BEAND BABY BLANKET 23043SANAA ART. NO. BS00710116)TOTAL NUMBER OF CONTAINERS OR PACKAGES(IN WORDS)SAY FIVE HUNDRED AND FIFTY TWO CARTONS ONLYFREIGHT&CHARGESREVENUE TONSRATEPERPREPAIDCOLLECTPREPAID ATPAYABLE AT17)PLACE AND DATE OF

42、 ISSUESHANGHAI 20-May-01TOTAL PREPAID18)NUMBER OF ORIGINAL B(S)LTHREELADING ON BOARD THE VESSEL19)DATE 20)BY INA OCEAN SHIPPING AGENCY,20-May-01 中國外輪代辦署理公司上海分公司SHANGHAI BRANCH INA OCEANSHIPPING AGENCY,SHANGHABRANCH周平ENDORSEMENT: ENDORSED TO IN FAVOR OF CREDIT AGRICLE INDOSUEZ SANAASHANGHAI JIEYI IND

43、USTRIAL TRADING COMPANY 3 COPIESX X X 20-May-0121) LOADING ON BOARD THE VESSEL 周平FOR THE CARRIER NAMED ABOVE商業發票：C O M M E R C I A L I N V O I C E1) SELLERSHANGHAI JIEYIINDUSTRIAL TRADINGCOMPANY 906 PUBEI ROADSHANGHAI CHINAINVOICE NO. ： JY-HSNINV05INVOICE DATE ： 9-May-01L/C NO. ： HSN-JYLC05DATE ： 14

44、-Apr-01ISSUED BYCREDIT AGRICOLE INDOSUEZ SANNABUYERHASSAN AL KAMAR FOR GENERAL TRADING. BOX 20242 TAIZ STREETSANAA-REPUBLIC OF YEMEN8)CONTRACT NO. JY-HSNSC05DATE ： 1-Apr-01FROM ： SHANGHAI11)TOHODEIDAH PORTSHIPPED BY13)PRICE TERMCIFC5 HODEIDAH PORT14)MARKS 15)DESCRIPTION OF GOODS 16)QTY 17)UNIT PRICE

45、 18)AMOUNT001 3000PCSSANAA ART. BS007 3000PCSART. WP101 2660PCSUSD19817.00C/ ART. AF022 2380PCSTOTAL:19)TOTALVALUE: SAY US DOLLARS SEVENTY NINE THOUSAND FIVEHUNDRED AND SIXTY NINE AND CENTS TWENTY ONLYISSUED BYSHANGHAI JIEYI INDUSTRIAL TRADING COMPANYSIGNATUREXXXCOPIES裝箱單：P A C K I N G L I S T1) SEL

46、LERSHANGHAI JIEYIINDUSTRIAL TRADINGCOMPANY906 PUBEI ROADSHANGHAI CHINA3)INVOICENO.: JY-HSNINV054)INVOICEDATE :9-May-01FROM SHANGHAITO HODEIDAH PORTTOTAL PACKAGES(IN WORDS)SAY FIVE HUNDRED AND FIFTY TWO CARTONS ONLYBUYERHASSAN AL KAMAR FO. BOX 20242 TAIZ STREET SANAASANAA-REPUBLIC OF YEMENMARKS & NOS

47、.C/NO. 1-552 9)C/NOS 10)NOS.&KINDS OF ITEM 12)QTY.( 電腦 s) 13).(kg) 14). (kg) 15)MEAS(m3)1-150 150 CTNS3000 PCS 5850KGS 5400KGS 24.901M3151-300 150 CTNS 3000 PCS 600KGS 5550KGS 24.901M3301-433 133 CTNS2660 PCS 5719KGS 5320KGS 24.886M3434-552 119 CTNS2380 PCS 5474KGS 5117KGS 24.923M3TOTAL: 552 CTNS 11

48、040PCS 23043KGS 21387KGS 99.611M3ISSUED BYSHANGHAI JIEYI INDUSTIAL TRADING COMPANY) SIGNATUREXXXORIGINAL 1. Exporter (full name and address)SHANGHAI JIEYI INDUSTRIAL TRADINGCOMPANY 906 PUBEI ROADSHANGHAI CHINACertificate No.CERTIFICATE OF ORIGINOFTHE PEOPLES REPUBLIC OF CHINAConsignee (full name, ad

49、dress, country)HASSAN AL KAMAR FOR GENERAL TRADING. BOX 20242 TAIZ STREETSANAA-REPUBLIC OF YEMENMeans of transport and routeFROM SHANGHAI TO HODEIDAH PORT5. For certifying authority use only3. Destination portNEWYORKMarks and NumbersJY-HSNINV05HODEIDAH C/NO. 1-552Description of goods: number and kin

50、d of of packages552 CTNS(SAY FIVE HUNDRED AND FIFTYTWOCARTONS ONLY)TELECONTROL RACING CARor weight23043KGSand date of invoicesJY-HSNINV059-May-01Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct; that all the goods were produced in China and

51、 that they comply with the Rules of Origin of the Peoples Republic of China.SHANGHAI JIEYI INDUSTRIAL TRADINGCOMPANYSHANGHAI 日子： MAY 14, 2001Place and date. signature and stamp of certifying authorityCertificationIt is hereby certified that the declaration by the exporter is correct.Shanghai周平SHANGHAI 日子： MAY 16, 2001Place and date. signature and stamp of certifying authorityChina Council for the Promotion of International trade is China Chamber of Interna