TMT国际贸易实训_上海金海贸易公司 实验九 修改信用证

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第一篇:TMT国际贸易实训_上海金海贸易公司 实验九 修改信用证

实验九 修改信用证

根据你的审证结果草拟改证函

金 海 贸 易 公 司

GOLDEN SEA TRADING CORPORATION

-------------------------ADD: 8TH FLOOR, JIN DU BUILDING,TEL: 0086-21-64331255277 WU XING ROAD,FAX: 0086-21-64331256SHANGHAI, CHINA

-------------------------TO: F.L.SMIDTH & CO.A/SFAX:(01)20 11 90 DATE: APRIL 25, 2003

Dear Sirs

your L/C No.FLS-JHLC06 to hand, 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, and Copenhagen, Denmark, in stead of ‘DK-2600……'

 The name of the goods is YE803 26' and TE600 24', instead of YE803 24' and TE600 26'.* 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 Hong Kong'.* Documents to be presented within 15 days after the date of issuanceOf the transport documents instead of within 5 days.We are looking forward to hearing from you soon.Yours faithfully,GOLDEN SEA TRADING CORP.Manager

MARY SHENG

第二篇:TMT国际贸易实训,上海金海贸易公司,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

第三篇:TMT国际贸易实训,上海金海贸易公司,操作九

TO: F.L.SMIDTH & CO.A/S

FAX:(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 TE600 26'.* 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 Hong Kong'.* 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国际贸易实训,上海金海贸易公司,操作十四

新加坡发展银行上海分行信用证0016100293496项下的结汇单据存在如次问题:

所有单据均未预示出该批货物系分批装运的第一批。此外,还有:

汇票:

1.金额错误,应为该批金额,即139641.84美元。

2.金额大写错误,应为“SAY US DOLLARS ONE HUNDRED THIRTY NINE THOUSAND AND SIX HUNDRED FOURTY ONE ONLY.”。

3.收款人错误,应为议付银行,即BANK OF COMMERCE MALAYSIA BERHAD, KUALA LUMPUR BRANCH。

4.出票条款中未按信用证要求预示信用证号码。

5.受票人错误,应为开证行,即DBS BANK SHANGHAI BRANCH。

6.未经出票人签字。

发票:

1.货物描写不完整,缺少 “as per Contract No.YN-NK942 dated April 1th,2003”词句。

2.未按信用证要求预示承运船名,即S.S.BIN BO V.911。

3.未按信用证要求预示出分批序号。

4.货号1/40nm单价与信用证不符,应为10.05美元而非10.50美元。

5.未按信用证要求由受益人签署。

7.2/32NM的数目错误,此单货物的总金额错误。

装箱单:

1.合约号码与信用证及其它单据不符,应为 YN-NK942而非YNN-NK942。

2.唛头与信用证及其它单据不符,应为0016100293496-1而非0016100293496。

3.价格术语与其它单据不符,应为FOB KELANG而非FOB KELAN。

4.未按信用证要求预示每一件包装(纸箱)的毛净重。

5.2/32NM 的总额目、总净重错误。

提单:

1.收货人有误,应为To Order而非凭开证行指示。

2.运费条款与信用证不符,应为 “Freight Payable at Destination” 而非 “Freight Prepaid”。

3.未按信用证要求作相应的空白背书。

4.未按信用证要求预示船公司在上海代办署理的名称、地址、联系电话。

产地证:

1.货物描写与信用证及其它单据不符,应为YARN而非YARM。

2.包装件数与其它单据不符,应为298箱而非289箱。

3.总额目、总重量应为13032KGS。

检验证书:

1.承运船名与其它单据不符,应为BIN BO而非BIN BON。

2.净重与其它单据不符,应为13032kg而非13676kg。

其它:

1.未按信用证要求出具受益人寄单证明。

第五篇:TMT国际贸易实训,上海金海贸易公司,操作六

合同核算:

1.成交金额=(66.00×600+71.00×600)× 8.25 =678150 2.购货总成本=(210+250)×600=276000 元 3.退税总收入=276000/(1+17%)×9%=21230.7692 4.实际成本=276000-21230.7692=254769.2308 5.业务费用=10×1200+(1000+700+800+500+2000+1000)=18000 6.出口运费=3935×10×8.25=324637.50 7.出口保费=678150×(1+10%)×0.9%=6713.685 8.客户佣金=678150×5%=33907.50 9.出口总成本(退税后)= 商品本身的成本 + 国内总费用-出口退税收入=276000+18000-21230.7692=272769.2308 出口外汇净收入=(678150-324637.5-6713.685)/8.25=42036.22 出口换汇成本=出口总成本/出口外汇净收入=272769.2308/42036.22=6.4889 10.出口盈亏率=(出口人民币净收入-出口总成本)/出口总成本 =[(346802.445-272769.2308)/272769.2308]×100% =27.14% 11.成交总利润=成交金额-实际成本-业务费用-出口运费-出口保费-客户佣金

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

=40122.08 成交利润率=利润额/成交金额

=40122.08/678150.00=5.92% 上缴利润为40122.08,利润率为5.92%.

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