案例

　　本公司于1952年成立，专营玩具和工艺品，现在已经成为中国最大的进出口公司之一。由于公司的产品质量高，价格优惠，因此在世界各地的客户中享有较高声誉。2004年3月你从国际互联网络上得知美国的DRAGON TOY CO. LTD.欲求购中国产的遥控赛车（Telecontrol Racing¹ Car）。客户的详细地址如下：

　　DRAGON TOY CO. LTD.，

　　1180 CHURCH ROAD NEWYORK，

　　PA 19446 U.S.A.

　　FAX： 215-393-3921

　　E-MAIL ADDRESS： timzsh0516@sina.com

　　请参照上述基本情况，根据教材中草拟建立业务关系信函的基本要求给对方发一封建立业务关系的电子邮件，要求格式完整、正确，内容包括公司介绍、产品介绍，并另寄产品目录，及表达想与对方建交的热切愿望等。（注意不要做成简单翻译）

　　建交信如下：

　　Date： Dec 26th 2005

　　DRAGON TOY CO. LTD.，

　　1180 CHURCH ROAD NEWYORK，

　　PA 19446 U.S.A.

　　FAX： 215-393-3921

　　E-MAIL ADDRESS： timzsh0516@sina.com

　　Dear Sir or Madam：

　　We obtained your name and address from the international internet in March 2004 and we know that you are interested in Telecontrol Racing Car produced in China. Now ， we are writing to you to hope establish business relations with you .

Our company was founded in 1952， specialized² in toy and handicraft，

　　And have already became one of the biggest import & export company in China now. Telecontrol Racing Car is our new product， and it is very popular all over the world.

　　Our product hold high reputation by the clients in the world wide with the high quality and favorable price.

　　In order to give you a gengral idea of various kinds of product that we are handling， we are airmailing you under separate cover our latest catalogue for your reference. Please let us know immediately if you are interested in our products.

　　We look forward to your early reply.

yours faithfully，

　　jerry#p#

　　资料

　　商品 遥控赛车（Telecontrol Racing Car）

　　货号 18812 18814 18817 18819

　　包装方式 12辆/纸箱 20辆/纸箱 20辆/纸箱 12辆/纸箱

　　尺码（CM） 72X36X48 72X72X48 72X72X48 72X36X48

　　毛/净重 12/9KGS 22/18KGS 22/18KGS 12/9KGS

　　购货价格 150元/辆 160元/辆 170元/辆 180元/辆

　　起订量 1个20'FCL 1个20'FCL 1个20'FCL 1个20'FCL

　　已知遥控赛车的增值税为17%，出口退税为9%，

　　国内费用有：出口包装费15元/纸箱，仓储费5元/纸箱；

　　一个20英尺集装箱的国内运杂费400元，商检费550元，报关费50元，港口费600元，其它费用1400元。

　　海运集装箱包箱费率由上海至纽约每一个20'集装箱为2200美元。

　　保险为发票金额加成10%投保一切险和战争险，费率为分别为0.6%和0.3%.公司要求在报价中包括10％的预期利润，付款方式是即期信用证。（美元汇率为：8.25：1）

　　客户询盘

　　LIDI TRADING CO.LTD.

　　NO.1267 EAST NANJING ROAD

　　SHANGHAI， CHINA

　　FAX： 021-64042588

Dear Sirs，

　　We have received your letter together with your catalogues. Having thoroughly⁴ studied the catalogues， we find that your Telecontrol Racing Cars Art. No. 18812， 18814， 18817 and 18819 are quite suitable for our market. We may need one 20' FCL each for JANUARY delivery. Please kindly⁵ inform us if you are able to supply and quote us your most favorable price for the above goods on the basis of CIFC3 NEWYORK with details， including packing， shipment， insurance and payment.

　　Your immediate³ attention will be highly appreciated.

　　With best regards！

　　Yours faithfully，

　　DRAGON TOY CO. LTD.

　　Charles Borgat

　　MANAGER#p#

　　单价计算过程如下：

　　Art. 18812

　　解答：单件包装体积：0.72*0.36*0.48=0.12442立方米

　　20英尺集装箱包装数：25/0.1244=200纸箱

报价数量：200*12=2400辆

　　成本：含税成本　150元。

　　退税收入 [150/（1+17%）] * 9%=11.5385元/辆

　　实际成本 150—11.5385=138.4615元/辆

　　费用：国内费用 （15*200+5*200+400+550+50+600+1400）/2400=2.9167元/辆

　　出口运费 2200*8.25/2400=7.5625元/辆

　　客户佣金 报价x 3%

　　保险费用 CIF报价 x 110% x 0.9%

　　利润： 报价 x 10%

　　FOB报价=成本+费用+佣金+利润

　　=138.4615+2.9167 +报价 x 3% + 报价 x 10%

　　所以

　　FOBC3报价=（138.4615 +2.9167） / （1-3%-10%）=162.5036元/辆=19.70美元/辆

　　CFR报价=成本+费用+佣金+利润

　　=138.4615+2.9167+7.5625+报价 x 3% + 报价 x 10%所以CFRC3报价=（138.4615+2.9167+7.5625） / （1-3%-10%）=171.1962元/套=20.75美元/辆

　　CIF报价=成本+费用+佣金++保险费+利润

　　=138.4615+2.9167+7.5625+报价 x 3% + 报价 x 10%+报价 x110% x 0.9%

　　所以CIFC3报价=（138.4615+2.9167+7.5625） / （1-3%-10%-110%*0.9%）

　=173.1667元/辆=20.99美元/辆

　　Art. 18814

　　解答：单件包装体积：0.72*0.72*0.48=0.24883立方米

　　20英尺集装箱包装数：25/0.2488=100纸箱

　　报价数量：100*20=2000辆

　　成本：含税成本　160元。

　　退税收入 [160/（1+17%）] * 9%=12.3077元/辆

　　实际成本 162—12.3077= 147.6923元/辆

　　费用：国内费用 （15*100+5*100+400+550+50+600+1400）/2000=2.5元/辆

　　出口运费 2200*8.25/200=9.075元/辆

　　客户佣金 报价x 3%

　　保险费用 CIF报价 x 110% x 0.9%

　　利润： 报价 x 10%

　　FOB报价=成本+费用+佣金+利润

　　=147.6923+2.5 +报价 x 3% + 报价 x 10%

　　所以 FOBC3报价=（147.6923+2.5） / （1-3%-10%）=172.6348元/辆=20.93美元/辆

　　CFR报价=成本+费用+佣金+利润

　　=147.6923+2.5+9.075+报价 x 3% + 报价 x 10%

　　所以CFRC3报价=（147.6923+2.5+9.075） / （1-3%-10%）=183.0659元/辆=22.19美元/辆

　　CIF报价=成本+费用+佣金++保险费+利润

=147.6923+2.5+9.075+报价 x 3% + 报价 x 10%+报价 x110% x 0.9%

　　所以

　　CIFC3报价=（147.6923+2.5+9.075） / （1-3%-10%-110%*0.9%）

　　=185.1730元/辆=22.45美元/辆

　　Art. 18817

　　解答：单件包装体积：0.72*0.72*0.48=0.24883立方米

　　20英尺集装箱包装数：25/0.2488=100纸箱

　　报价数量：100*20=2000辆

　　成本：含税成本　170元。

　　退税收入 [170/（1+17%）] * 9%=13.0769元/辆

　　实际成本 170—13.0769= 156.9231元/辆

　　费用：国内费用 （15*100+5*100+400+550+50+600+1400）/2000=2.5元/辆

　　出口运费 2200*8.25/2000=90.75元/辆

　　客户佣金 报价x 3%

　　保险费用 CIF报价 x 110% x 0.9%

　　利润： 报价 x 10%

　　FOB报价=成本+费用+佣金+利润

　　=156.9231+2.5 +报价 x 3% + 报价 x 10%

　　所以 FOBC3报价=（156.9231+2.5） / （1-3%-10%）=183.2449元/辆=22.21美元/辆

　　CFR报价=成本+费用+佣金+利润

　　=156.9231+2.5+9.075+报价 x 3% + 报价 x 10%

所以 CFRC3报价=（156.9231+2.5+9.075） / （1-3%-10%）=193.6760元/辆=23.48美元/辆

　　CIF报价=成本+费用+佣金++保险费+利润

　　=（156.9231+2.5+9.075+报价 x 3% + 报价 x 10%+报价 x110% x 0.9%

　　所以 CIFC3报价=（（156.9231+2.5+9.075） / （1-3%-10%-110%*0.9%）

　　=195.9052/辆=23.75美元/辆

　　Art. 18819

　　解答：单件包装体积：0.72*0.72*0.48=0.12442立方米

　　20英尺集装箱包装数：25/0.12442=200纸箱

　　报价数量：200*12=2400辆

　　成本：含税成本　180元。

　　退税收入 [180/（1+17%）] * 9%=13.8462元/辆

　　实际成本 180—13.8462= 166.1538元/辆

　　费用：国内费用 （15*200+5*200+400+550+50+600+1400）/2400=2.9167元/辆

　　出口运费 2200*8.25/2400=7.5625元/辆

　　客户佣金 报价x 3%

　　保险费用 CIF报价 x 110% x 0.9%

　　利润： 报价 x 10%

　　FOB报价=成本+费用+佣金+利润

　　=166.1538+2.9167 +报价 x 3% + 报价 x 10%

所以 FOBC3报价=（166.1538+2.9167） / （1-3%-10%）=194.3339元/辆=23.56美元/辆

　　CFR报价=成本+费用+佣金+利润

　　=166.1538+2.9167+7.5625+报价 x 3% + 报价 x 10%

　　所以CFRC3报价=（166.1538+2.9167+7.5625） / （1-3%-10%）=203.0265元/辆=24.61美元/辆

　　CIF报价=成本+费用+佣金++保险费+利润

　　=（166.1538+2.9167+7.5625+报价 x 3% + 报价 x 10%+报价 x110% x 0.9%

　　所以CIFC3报价=（（156.9231+2.9167+7.5625） / （1-3%-10%-110%*0.9%）

　　=205.3633元/辆=24.89美元/辆

　　=（166.1538+2.9167+7.5625+报价 x 3% + 报价 x 10%+报价 x110% x 0.9%

　　所以CIFC3报价=（（156.9231+2.9167+7.5625） / （1-3%-10%-110%*0.9%）

　　=205.3633元/辆=24.89美元/辆#p#

　　则发盘函电如下：

　　利 迪 贸 易 有 限 公 司

　　LIDI TRADING COMPANY LIMITED

　　地址：中国上海南京东路1267号 传真：021－64042588 电子信箱：dengjian214@sina.com

　　ADD： NO.1267 EAST NANJING ROAD， SHANGHAI， CHINA FAX： 021-64042588

　　E-MAIL： dengjian214@sina.com

　　TO： DRAGON TOY CO. LTD.， Date： Dec 27th 2005

　　DRAGON TOY CO. LTD.，

1180 CHURCH ROAD NEWYORK，

　　PA 19446 U.S.A.

　　FAX： 215-393-3921

　　E-MAIL ADDRESS： timzsh0516@sina.com

　　Dear Charles，

　　We are pleased to receive your inquiry⁶ of DEC 26，2005and to hear that you are interested in our Telecontrol Racing Cars Art series.We would like to quote as follows based on per 20'FCL.Quantiites less than that are slghtly higher.

　　Commodity Article NO. CIFC3 TORONTO PERSET Cartons per 20'FCL

　　Telecontrol Racing Cars Art 18812 USD20.99 200carton

　　18814 USD22.45 100carton

　　18817 USD23.75 100carton

　　18819 USD24.89 200carton

　　Packing： As to18812， 12 cars per carton.

　　As to 18814， 20 cars per carton.

　　As to 18817， 20 cars per carton.

　　As to 18819，12 cars per carton.

Shipment： The early delivery to be effected at the end of January，2006.

　　Payment： By L/C at sight.

　　Insurance：For 110% invoice⁷ value covering All Risk， and War Risk.

　　We will keep this offer valid⁸ only for 7 days.

　　In additon ，we have sent the samles you requested ，In order to assist you in promoting sales at the initial stage ，they are free of charge.

　　As we are receiving orders day to day and our resent stocks are nearly exhausted，we would advise you to place an order as soon as possible if deliveries are required to be prompt.

　　We are looking forward to your initial order.

　　Yours truly，

　　LIDI TRADING COMPANY LIMITED

　　jerry#p#

　　客户还盘

　　LIDA TRADING CO.LTD.

NO.1267 EAST NANJING ROAD

　　SHANGHAI， CHINA

　　FAX： 021-64042588

　　Dear Sirs，

　　We write to thank you for your offer of April22，2004. However after a careful study of your quotation⁹， we find that your price seems to be on the high side. It will leave us with almost no profit to accept your price.

　　We appreciate the quality of your products and are glad to have the opportunity to do business with you. We suggest that you make some allowance on your price. For your reference， the highest prices we can accept are as follows：

　　ART.NO.18812 USD19.40 /PIECE CIFC3 NEW YORK 2400 PIECES

　　ART.NO.18814 USD20.50 /PIECE CIFC3 NEW YORK 2000 PIECES

　　ART.NO.18817 USD21.80 /PIECE CIFC3 NEW YORK 2000 PIECES

　　ART.NO.18819 USD22.60 /PIECE CIFC3 NEW YORK 2400 PIECES

What is more， we want the shipment to be effected by the end of this July

　　for some reason.

　　Please take it into serious consideration and your early reply will be appreciated.

　　Best regards！

　　Yours faithfully，

　　DRAGON TOY CO. LTD.

　　Charles Borgat

　　MANAGER

　　我方第二次的发盘略

　　客户成交函电

　　LIDI TRADING CO.LTD.

　　NO.1267 EAST NANJING ROAD

　　SHANGHAI， CHINA

　　FAX： 021-64042588

　　E-MAIL： TIMZSH0516@SINA.COM

　　Dear Sirs，

　　Your quotation of has been accepted and we are glad to place our order NO.Dragon9701 as follows：

　　ART.NO.18812 USD19.88 /PIECE CIFC3 NEW YORK

　　ART.NO.18814 USD20.66 /PIECE CIFC3 NEW YORK

ART.NO.18817 USD21.94 /PIECE CIFC3 NEW YORK

　　ART.NO.18819 USD23.06 /PIECE CIFC3 NEW YORK

　　Please pay attention that the shipment must be effected by the end of this Nov. Other terms and conditions are the same as we agreed before.

　　As this is the very first transaction we have concluded， your cooperation would be very much appreciated. Please send us your sales confirmation¹⁰ in duplicate for counter-signing.

　　Best regards！

　　Yours faithfully，

　　DRAGON TOY CO.LTD.

　　Charles Borgat

　　MANAGER#p#

　　合同见附件

　　客户开来的信用证

　　ADDRESS： 50 HUQIU ROAD.

　　CABLE： CHUNGKUO

　　TELEX¹¹： 33062 BOCSH E CN 信 用 证 通 知 书

　　SWIFT： BKCHCMBJ300 Notification of Documentary Credit

　　FAX： 3232071 YEAR - MONTH - DAY

To： 致： LIDI TRADING CO. LTD.

　　NO.1267 EAST NANJING ROAD WHEN CORRESPONDING

　　PLEASE QUOTE OUR REF. NO. APR 11 2005

　　SHANGHAI，CHINA

　　Issuing Bank 开证行

　　Chemical Bank New York

　　55 Water Street， Room 1702， New York ，U.S.A. Transmitted to us through 转递行

　　L/C NO. 信用证号 DATED 开证日期

　　DRG-LDLCA21 April 11 2005 Amount 金额

　　US$188256.00

　　Dear sirs， 迳启者

　　We have pleasure in advising you that we have received from the a/m bank a（n）

　　兹通知贵司，我行收自上述银行

　　（ ）pre-advising of 预先通知 （ ）mail confirmation of 证实书

　　（ ）telex issuing 电传开立 （ ）uneffective 未生效

　　（X）original 正 本 （ ）duplicate 副 本

　　letter of credit， contents of which are as per attached sheet（s）e

　This advice and the attached sheet（s） must accompany the relative documents when presented for negotiation¹².

　　信用证一份， 现随附通知。贵司交单时， 请将本通知书及信用证一并提示。

　　（ x）Please not that this advice does not constitute our confirmation of the above L/C nor does it convey any engagement

　　or obligation on our part.

　　本通知书不构成我行对此信用证之保兑及其它任何责任。

　　（ ）Please note that we have added our confirmation to the above L/C， negotiation is restricted to ourselves only.

　　上述信用证已由我行加具保兑， 并限向我行交单。

　　Remarks： 备注：

　　This L/C consists of two sheet（s）， including the covering letter and attachment（s）。#p#

　　本信用证连同面函及附件共 2 纸。

　　If you find any terms and conditions in the L/C which you are unable to comply with and or any error（s）， it is suggested that you contact applicant¹⁴ directly for necessary amendment（s） of as to avoid any difficulties which may arise when documents are presented.

如本信用证中有无法办到的条款及/或错误， 请迳与开证申请人联系进行必要的修改， 以排除交单时可能发生的问题。

　　yours faithfully，

　　上海分行

　　信 用 证

　　通知章

　　FOR BANK OF CHINA

　　TEST CORRECT WITH US SHANGHAI

　　FROM： CHEMICAL BANK NEW YORK

　　OUR REF： NY980520004658001T01

　　TO ： BANK OF CHINA

　　SHANGHAI BRANCH

　　50 HUQIU ROAD， SHANGHAI

　　PEOPLE'S REP. OF CHINA

　　TEST： FOR USD/188，256.00 ON DATE 4/11

　　PLEASE ADVICE BENEFICIARY OF THE FOLLOWING LETTER OF CREDIT

　　ISSUED BY US IN THEIR FAVOR SUBJECT TO UCP 500：

　　DOCUMENTARY CREDIT NUMBER： DRG-LDLCA21

DATE AND PLACE OF EXPIRY ： May 31 ，2005 IN U.S.A.

　　APPLICANT ： DRAGON TOY CO. LTD. 1180 CHURCH ROAD NEW YORK， PA 19446 U.S.A.

　　BENEFICIARY： LIDI TRADING CO. LTD. NO.1267 EAST NANJING ROAD SHANGHAI， CHINA

　　AMOUNT： USD188， 256.00

　　SAY UNITED STATES DOLLARS ONE HUNDRED AND EIGHTY EIGHT THOUSAND TWO HUNDRED AND FIFTY SIX ONLY.

　　AVALIABLE WITH ： ANY BANK

　　BY： NEGOTIATION OF BENEFICIARY'S DRAFT（S） AT 30 DAYS' SIGHT

　　DRAWN¹⁷ ON：

　　CHEMICAL BANK ， NEW YORK， ACCOMPANIED BY THE DOCUMENTS

　　INDICATED HEREIN.

　　COVERING SHIPMENT OF ：

　　COMMODITY ART.NO. QUANTITY

　　TELECONTROL RACING CAR

　　18812 2000 PIECES

　　18814 2000 PIECES

　　18817 2000 PIECES

18818 2000 PIECES

　　SHIPPING¹⁸ TERMS： CIF

　　SHIPPING MARKS： LD-DRGSCA21/DRAGON TOY/NEW YORK/NO.1-UP

　　DOCUMENTS REQUIRED：

　　1- 3 COPIES OF COMMERCIAL INVOICE SHOWING VALUE IN U.S. DOLLARS

　　AND INDICATING L/C NO. AND CONTRACT NO……

　　2- 2COPIES OF PACKING LIST SHOWING GROSS/NET WEIGHT AND MEASUREMENT OF EACH CARTON.

　　3- CERTIFICATE OF ORIGIN IN TRIPLICATE ISSUED BY CHINA CHAMBER¹⁹ OF INTERNATIONAL COMMERCE.

　　4- 2 COPIES OF INSURANCE POLICY OR CERTIFICATE ENDORSED²⁰ IN BLANK FOR THE INVOICE VALUE OF THE GOODS PLUS 110% COVERING ISALL RKS AND WAR RISK AS PER AND SUBJECT TO OCEAN MARINE²¹ CARGO²² CLAUSES OF THE PEOPLE'S INSURANCE COMPANY OF CHINA DATED 1/1/1981.

　　5- 3/3 SET AND ONE COPY OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.

PARTIAL SHIPMENTS： PERMITTED

　　TRANSSHIPMENTS： PERMITTED

　　SHIPMENT FROM ： SHANGHAI， CHINA TO： NEW YORK

　　NOT LATER THAN ： May 10，2005

　　DOCUMENTS MUST BE PRESENTED WITHIN 15DAYS AFTER SHIPMENT， BUT WITHIN VALIDITY OF THE LETTER OF CREDIT.

　　INSTRUCTIONS TO THE PAYING/ACCEPTING /NEGOTIATING BANK

　　NEGOTIATING BANK IS TO FORWARD ALL DOCUMENTS IN ONE AIRMAIL

　　TO CHEMICAL BANK NEW YORK， 55 WATER STREET， ROOM 1702 ， NEW YORK， NEW YORK 10041 ATTN： LETTER OF CREDIT DEPARTMENT

　　END OF MESSAGE

　　修改信用证

　　DRAGON TOY CO. LTD.，

　　1180 CHURCH ROAD NEWYORK，

　　PA 19446 U.S.A.

　　FAX： 215-393-3921

E-MAIL ADDRESS： #######

　　Dear Charles，

　　Thank you for your L/C No. DRG-LDLCA21 issued by Chemical Bank New York .

　　However， we are sorry to find it contains the following discrepancies²³.

　　1. The expiry place should be in China， not in USA.

　　2. The covering goods should be No.18812 2400 pieces， No.18819 2400 pieces3. no goods Art.18818. And delivery to be effected at the end of January，2006.

　　4. The L/C should not be covered The CERTIFICATE OF ORIGIN IN TRIPLICATE ISSUED BY CHINA CHAMBER OF INTERNATIONAL COMMERCE.

　　5. This L/C consists of three sheet（s）， including the covering letter and attachment（s）。

　　6. NEGOTIATION OF BENEFICIARY'S DRAFT（S） shoud be at sigt not at 30 DAYS' SIGHT.

　　7. “THE INVOICE VALUE OF THE GOODS PLUS 110% COVERING ISALL RKS AND WAR RISK” should be “THE INVOICE VALUE OF THE GOODS PLUS 10% COVERING ISALL RKS AND WAR RISK” .

In addition， as this is the first time we do business with clients in your country， we request the L/C must be confirmed by a first-class bank， which is also clearly stated in the contract. We'll appreciate it if you can cooperate with us in this regard.

　　Since the first lot of goods is now ready for shipment， we shall be obliged if you instruct your bank to amend¹⁵ the relevant L/C as soon as possible.

　　Yours truly，

　　LIDI Trading CO.，Ltd.

　　jerry

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