No.80,Mosque Road,moratuwa ,Sri Lanka

Beneficiary:

Shandong light Electrical Appliances co.,ltd.

Qingdao,Shandong province,China.

Total Amount:USD16000.00

Shipment:From Qingdao to Colombo,Sri lanka

Shipment to be effected not later than :the 25th July 2002.

Date of expiry:2002 August 31 Place of expiry: China

Documents to be presented within 16 days after the date of B/L.

Partial shipment :Not allowed Shipping Mark:B.B.T

Transhipment :Allowed

The number and the date of the L/C and our bank name must

be quoted on all documents.

Credit available by negotiation with any banks at sight.

Description of goods:Energy Saving Lamp

10000pcs. CIF Colombo USD1.60/pc

Documents required:

1.Manually signed invoices in 6 fold certifying that goods are as per contract No.GA/MS003/002,dd the 28th March 2002.quoting the L/C no and showing the FOB value,freight and insurance seperately.And Full set of not less 2/3 clean on board marine B/L

marked "Freight Prepaid" and made out to order and endorsed to our order and notifying party.Short B/L not acceptable.

SHANDONG LIGHT ELECTRICAL APLIANCES CO.,LTD

Commercial Invoice

Inovice No:QDE2002/008

Date :10th July ,2002

(1)Exporter: Shandong light Electrical Appliances co.,ltd.

Qingdao,Shandong province,China.

(2)Importer: Blue Bird Trading

No.80,Mosque Road,moratuwaSri Lanka.

(3)L/C No: 002/200200889

(4)L/C Dtae: 2002,june 10

(5)Ports of load /unload: from Qingdao to Colombo,Sri lanka

Name : Energy saving lamp

(6)Shipping Marks:

B.B.T

total amount

(7) qty: 10000pcs

(8) unite price :CIF Colombo USD1.60/pcUSD16000.001% Insurance USD160.00

(9) 5% Freight USD800.00

(10) FOB Value:USD15040.00

Shandong Light Electrical

Appliances Co.,Ltd.

(stamp)

七、計(jì)算題(要求列出計(jì)算公式、計(jì)算過程及計(jì)算結(jié)果，共15分)

我某外貿(mào)公司向新加坡A公司出口一批貨物，出口總價(jià)格為50萬(wàn)美元CIF，從青島港到新加坡的海運(yùn)費(fèi)為15000美元，保險(xiǎn)按CIF總價(jià)的110%投保一切險(xiǎn)，保險(xiǎn)費(fèi)率2%。這批貨物的出口總成本為320萬(wàn)人民幣(含各種費(fèi)用)。結(jié)匯時(shí)，銀行外匯買入價(jià)為美元折合人民幣為7.8元。試計(jì)算這筆交易的外匯凈收入(FOB凈價(jià))、換匯成本和盈虧率。

1.FOB=CIF-F-I=500000-15000-(550000X2%)=474000美元

即RMB3,697,200元(474000 X 7.8)

2. 換匯成本= 出口總成本人民幣

出口外匯凈收入= 3200000/ 474000≈6.75

3、盈虧率 =出口銷售人民幣凈收入-出口總成本/出口總成本X 100%=3697200-3200000/3200000X100%≈16%

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