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一 建交函TWINS CITY GROUP INT TRADE CORP.SHANGHAI CHINATo N.V. N O MADDR.:POSTBUS 20101TEL: 31-07081-40-122800 ECS-ROTTERDAM FAX:31-07081-23-78THE NETHERLANDSDATE: March 4th, 2003Dear Sirs,Our company is an international company which is attached to TWINS CITY GROUP INT TRADE CORP. It is founded in 1992 and its major scope of business is products of light industry .over the years, the total amount of export trade has reached more than $10 billion .A credible sales network has been set up and 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 inland areas as east of china , Sichuan province and so on. We demand to have the characteristics of more categories ,less quantity and quick reaction in order to be directed against the condition that the world economy has developed slowly .Our company can receive all kinds of flexible trade ways .It is realized that the Netherlands NOM company is well prestige , which has a certain influence in the locality even in the west Europe. Our company decides to make our products enter European market through NOM company firstly and strives for popularity, laying good foundations for future cooperation.Fortune brand aluminum outside garden furniture is our newly launched products with superb quality aims to the Europe market .,including round tables , chairs ,flower baskets The products material is light with high quality design and good craft , riched in romantic sentiment. It can be dismantled and convenient carried, is your good partner when in home or out home .Part of the products technology have gained Chinese patent and is applying for the European patent.In addition, our bank account is opened in China bank of Shanghai subbranch .The catalogue of commodity has been sent by air. We are looking forward to your specific inquiries.Yours faithfullyTWINS CITY GROUP INT TRADE CORPManger 朱梦丹ADD: SUITE 508,CONCH BUILDING, 1271 ZHONGSHAN RD(W), Shanghai, ChinaTEL: 0086-21-62193980 FAX: 0086-21-62193977二 报价核算1 DS-1-A（1）成本核算：实际成本购货成本（1 + 增值税率出口退税率）/（1+ 增值税率）=400（1+17%-8%）/（1+17%）=372.6496元/套（合 372.6496/8.25=45.1696美元）（2）费用 国内费用 1700+50+1110+1500+1250=5610 合 5610/8.25/330=2.0606美元 客户佣金 报价5%运费 重量 17500/22=795.45箱，取整为795箱体积 25/（0.50.40.378）=330.68 整为330按体积算 取330个纸箱运费=1980/330=6美元/套出口保险费 CIF报价110%1%（3）利润：报价10%CIF报价 =实际成本+ 费用 + 利润=45.1696+2.0606+6+报价5%（佣金） + 报价10%（预期利润）+报价1.10.1%（保险费）CIFC5=（45.1696+2.0606+6）/（1-5%-1.11%-10%）=63.44美元/箱2DS-2（1）成本核算：实际成本购货成本（1 + 增值税率出口退税率）/（1+ 增值税率）=700（1+17%-8%）/（1+17%）=652.1368元/套（合652.1368/8.25=79.0469美元）（2）费用 国内费用 1700+50+1110+1500+1250=5610 合 5610/8.25/170=4美元客户佣金 报价5%运费 重量 17500/50=350箱体积 25/（0.90.4080.4）=170.2 取整为170按体积算 取170个纸箱运费=1980/170=11.6471美元/套出口保险费 CIF报价110%1%（3）利润：报价10%CIF报价 =实际成本+ 费用 + 利润=79.0469+4+11.6471+报价5%（佣金） + 报价10%（预期利润）+报价1.10.1%（保险费）CIFC5=（79.0469+4+11.6471）/（1-5%-1.11%-10%）=112.87美元/箱3 AS-2（1）成本核算：实际成本购货成本（1 + 增值税率出口退税率）/（1+ 增值税率）=100*（1+17%-8%）/（1+17%）=93.1624元（合 93.1624/8.25=11.2924美元）（2）费用 国内费用 1700+50+1110+1500+1250=5610 合 5610/8.25/177=3.8418美元 客户佣金 报价5%运费 AS-2 按体积算，每20英尺集装箱可装数量为：25/1.12*0.42*0.30=177.1542箱 取整为177箱，计177只 1980/177=11.1864美元/只出口保险费 CIF报价110%1%（3）利润：报价10%CIF报价 =实际成本+ 费用 + 利润=11.2924+3.8418+11.1864+报价5%（佣金） + 报价10%（预期利润）+报价1.10.1%（保险费）CIFC5=（11.2924+3.8418+11.1864）/（1-5%-1.11%-10%）=31.37美元/只4 AS-1（1）成本核算：实际成本购货成本（1 + 增值税率出口退税率）/（1+ 增值税率）= 80*（1+17%-8%）/（1+17%）=74.5299元（合 74.5299/8.25=9.0339美元）（2）费用 国内费用 1700+50+1110+1500+1250=5610 合 5610/8.25/555=1.2252美元 客户佣金 报价5%运费 按体积算，每个20英尺集装箱可装数量为：25/0.3*0.3*0.5=555.5556箱 取整为555箱，计2220只 1980/555=3.5676美元/箱出口保险费 CIF报价110%1%（3）利润：报价10%CIF报价 =实际成本+ 费用 + 利润=9.0339+1.2252+3.5676+报价5%（佣金） + 报价10%（预期利润）+报价1.10.1%（保险费）CIFC5=（9.0339+1.2252+3.5676）/（1-5%-1.11%-10%）=16.48美元/箱 =16.48/4=4.12美元/只三 发盘函TWINS CITY GROUP INT TRADE CORP.SHANGHAI CHINATO N.V. N O MADDR.:POSTBUS 20101TEL: 31-07081-40-122800 ECS-ROTTERDAM FAX:31-07081-23-78THE NETHERLANDSDATE: March 13th, 2003Dear Sirs, The insurance shall be effected by the seller covering the invoice value plus 10% against oversea transportation All risks. Our usual terms of payment are by confirmed irrevocable L/C available by draft at sight. Shipment is at the end of May after receipt of order. This offer is valid for seven days. IN addition , we cant use your brand account for protect our own benefits .Our general manager was on a business to EUROP yesterday and took some samples, he will visit you when the time comes. As we have been receiving a rush orders now, we would advise you to place your order as soon as possible.Your faithfullyTWINS CITY GROUP INT TRADE CORPManager 朱梦丹ADD: SUITE 508,CONCH BUILDING, 1271 ZHONGSHAN RD(W), Shanghai, ChinaTEL: 0086-21-62193980 FAX: 0086-21-62193977四 还价核算一1 DS-1-A 利润额销售收入实际购货成本国内费用海洋运费银行手续费保险费佣金=63.44*(1-10%)*330-45.1696*330-680-1980-63.44*(1-10%)*330*(110%*1%+5%) =18841.68-14905.968-680-1980-1149.3425=126.37美元 合126.37*8.25=1042.55元2 DS-2 利润额销售收入实际购货成本国内费用海洋运费银行手续费保险费佣金=112.87*(1-10%)*170-79.0469*170-680-1980-112.87*(1-10%)*170*(110%*1%+5%) =17269.11-13437.973-680-1980-1053.4157=117.76美元合117.76*8.25=971.50元3 AS-2 利润额销售收入实际购货成本国内费用海洋运费银行手续费保险费佣金=31.37*(1-10%)*177-11.2924*177-680-1980-31.37*(1-10%)*177*(110%*1%+5%)=4692.4093-1998.7548-680-1980=33.65美元合33.65*8.25=277.65元4 AS-1 利润额销售收入实际购货成本国内费用海洋运费银行手续费保险费佣金 =16.48*(1-10%)*555-9.0339*555-680-1980-16.48*(1-10%)*555*(110%*1%+5%) =8231.76-5013.8145-680-1980-502.1374=55.81美元合55.81*8.25=460.42元二 DS-1-A 实际成本=57.096*330*(1-8%-5%-1.1*1%)-680-1980=13525.0031美元 13525.0031/330=40.9849美元 采购价格*(1+17%-8%)/(1+17%)=40.9849 采购价格=40.9849*(1+17%)/(1+17%-8%)=43.9929美元*8.25=362.94元DS-2 实际成本=101.583*170*(1-8%-5%-1.1*1%)-680-1980=12174.1655 12174.1655/170=71.6127 采购价格*(1+17%-8%)/(1+17%)=71.6127 采购价格=70.6985*(1+17%)/(1+17%-8%)=75.8874美元*8.25=626.07元AS-2 实际成本=28.233*177*(1-8%-5%-1.1*1%)-680-1980=1632.63 1632.63/177=9.2239 采购价格*(1+17%-8%)/(1+17%)=9.2239 采购价格=9.2239*(1+17%)/(1+17%-8%)=9.9009美元*8.25=81.68元AS-1 实际成本=14.832*555*(1-8%-5%-1.1*1%)-680-1980=4411.0818 4411.0818/555=7.9479 采购价格*(1+17%-8%)/(1+17%)=7.9479 采购价格=7.9479*(1+17%)/(1+17%-8%)=8.5312美元*8.25=70.38元三 、再次报价货号DS-1-A1. 实际成本380(380/1.17)*8%354.0171 (元)2. 一个40集装箱的货量：55/(0.5*0.4*0.378)727(箱)3. 国内费用(1700+50+1110+1500+1250) *2/72715.4333 (元)4. 出口运费(USD)3770/7275.1857 (美元)(354.0171+ 15.4333)/8.25+5.1857CIFC5 -59.60(美元) 1-(1.1*1%+5%+10%)货号DS-21. 实际成本670(670/1.17)*8%624.1880 (元)2. 一个40集装箱的货量：55/(0.9*0.408*0.4)374(箱)3. 国内费用(1700+50+1110+1500+1250) *2/374 30.00 (元)4. 出口费用(USD)3770/37710.0802 (美元)(624.1880+30)/8.25+10.0802CIFC5-106.50 (美元)1-(1.1* 1%+5%+10%)货号AS-21. 实际成本95(95/1.17)*8%88.5043 (元)2. 一个20集装箱的货量：25/(1.12*0.42*0.3)177(箱)3. 国内费用(1700+50+1110+1500+1250)/17731.6949 (元)4. 出口运费(USD)1980/17711.1864 (美元) (88.5043+31.6949)/8.25+11.1864CIFC5-30.70 (美元)1-(1.1*1%+5%+10%) 货号AS-11. 实际成本18(18/1.17)*8%=16.7692 (元)2. 一个20集装箱的货量：25/(0.3*0.3*0.5)=555(箱)3. 国内费用(1700+50+1110+1500+1250)/(555*4) =2.5270 (元)4. 出口运费(USD)1980/(555*4)=0.8919 (美元) (16.7692+2.5270)/8.25+0.8919CIFC5 -3.90 (美元)1-(1.1*1%+5%+10%) 再次报价为:DS-1-AUSD59.60CIFC5 ROTTERDAMDS-2USD106.50 CIFC5 ROTTERDAMAS-2USD30.70 CIFC5 ROTTERDAMAS-1USD3.90 CIFC5 ROTTERDAM五 还盘函TWINS CITY GROUP INT TRADE CORP.SHANGHAI CHINATO N.V. N O MADDR.:POSTBUS 20101TEL: 31-07081-40-122800 ECS-ROTTERDAM FAX:31-07081-23-78THE NETHERLANDSDATE: March 22th, 2003Dear Sirs,The price we quoted is accurately calculated. We have cut the profit to the minimum in order to expand the market. We believe our prices are quite realistic; It is impossible that any other suppliers can under-quote us if their products are as good as ours in quality. However, in order to assist you to compete with other dealers in the market, we have decided to reduce 2% of the price quoted to you previously, if your order reaches at least two 40FCL at one time.Our usual terms of payment are by confirmed irrevocable L/C available by draft at sight. At present ,we cant accept giving credict. However, in order to open the market, we are willing to use the usance L/C at 45 days sight.we will consider to use other flexible methods after our relationship is strengthened. Yours faithfullyTWINS CITY GROUP INT TRADE CORPManger 朱梦丹ADD: SUITE 508,CONCH BUILDING, 1271 ZHONGSHAN RD(W), Shanghai, ChinaTEL: 0086-21-62193980 FAX: 0086-21-62193977六 成交核算一 DS-1-A：1按体积算：20英尺集装箱的有效容积为25立方米，每个集装箱可装的箱数=25/（0.50.40.378）=330.6878（套），取整330套2按重量算：20英尺集装箱的载货重量为17500公斤，毛重22kg；每个集装箱可装的箱数=175000/22=7954箱；故装330套一、 实际成本=购货成本/（1 + 增值税率）（1 + 增值税率出口退税率） =400/(1+17%)（1+17%-8%）330 =122974.36元）二、 费用1、 国内费用=1700+50+1110+1500+1250=5610（元）2、 客户佣金=报价5%3、 海洋运费=1980258.25=408375（元）4、 出口保费=CIF报价110%1%3、 利润：报价*10%4、 CIF出口报价 =（货物实际成本 + 出口各项费用额之和）/ (1各项成交价基础上的费用率和利润率） =（122974.36+5610+408375）/（15%110%*1%10%） = 639999.24（元) =77575.67（美元）77575.67/330=235.1对外报价：US$235.1PER M CIFC5 Rotterdam二 DS2：1按重量算：175000/50=3500（套）2按体积算：20英尺集装箱的有效容积为25立方米，25/（0.9*0.408*0.4）=170.2070，取整为170套故装170套一、实际成本=购货成本/（1 + 增值税率）（1 + 增值税率出口退税率） =700/(1+17%)（1+17%8%）170 =110863.25（元）二、费用1、 国内费用=1700+50+1110+1500+1250=5610（元）2、 客户佣金=报价5%3、 海洋运费=1980258.25=408375（元）4、 出口保费=CIF报价110%1%三、利润：报价10%CIF出口报价 =（货物实际成本 + 出口各项费用额之和）/(1各项成交价基础上的费用率和利润率） =（110863.25+5610+408375)/（15%110%*1%10%） =625564.06（元） =75825.95（美元）75825.95/170=446对外报价：US $446PER M CIFC5 Rotterdam三 AS-21按体积算：20英尺集装箱的有效容积为25立方米，包装尺码=1124230cm=0.14112立方米/套；每个集装箱可以装的套数=25/0.14112=177套；2按重量算：20英尺集装箱的载货重量为17500公斤，包装毛重=17kg；每个集装箱可可仪装取的套；所以每集装箱装177套；一 实际成本177100/(1+17%)(1+17%-8%)16489.32元；二 费用国内费用运杂费商检报关费港区港杂费业务费其它费用1700+50+1110+1500+1250=5610元；通过查阅货物等级表可知家具属于10级，计费标准为M；包装费=19808.2525=408375元；5、 CIFC5=（货物实际成本 + 出口各项费用额之和）/ (1各项成交价基础上的费用率和利润率） =(16489.32+5610+408375)/(1-5%-10%-(1+10%)*1%)=513080.24元=62191.54美元。62191.54/177=351.4对外报价：US $351.4PER M CIFC5 Rotterdam四 AS-11 按体积算：20英尺集装箱的有效容积为25立方米，包装尺码=303050cm =0.045立方米/纸箱；每个集装箱可以装取的套数=25/0.045=555纸箱/集装箱；2按重量算：20英尺集装箱的载货重量为17500公斤，包装毛重=8kg；每个集装箱可可仪装取的纸箱数1750082187纸箱；所以每套装555纸箱；一 实际成本=555420/(1+17%)(1+17%-8%)=4098.6元二 费用国内费用运杂费商检报关费港区港杂费业务费其它费用1700+50+1110+1500+1250=5610元；通过查阅货物等级表可知家具属于10级，计费标准为M；包装费=19808.2525=408375元6、 CIFC=（货物实际成本 + 出口各项费用额之和）/ (1各项成交价基础上的费 用率和利润率） =(4098.60+5610+408375)/ (1-5%-10%-(1+10%)*1%)=498311.80元=60401.43美元。60401.43/555=108.8对外报价：US $108.8PER M CIFC5 Rotterdam七 成交签约函 TWINS CITY GROUP INT TRADE CORP.SHANGHAI CHINATO N.V. N O MADDR.:POSTBUS 20101TEL: 31-07081-40-122800 ECS-ROTTERDAM FAX:31-07081-23-78THE NETHERLANDSDATE: March 13th, 2003Dear Sirs, We are sending you our Sales Confirmation No. SHCH-NOMSC09 with the contract . We are glad through our mutual effort finally we have reached the agreement. Please instruct your banker to issue the letter of credit before April 25, 2003 as early as possible in order that we may process with the goods immediately. Your faithfullyTWINS CITY GROUP INT TRADE CORPManager 朱梦丹ADD: SUITE 508,CONCH BUILDING, 1271 ZHONGSHAN RD(W), Shanghai, ChinaTEL: 0086-21-62193980 FAX: 0086-21-62193977 七 销售合同一SALES CONFIRMATION S/C No.: SHCH-NOMSC09 Date:2003/04/01The sellers The Buyer: N.V. N O MTWINS CITY GROUP INT TRADE CORP.Address: Address:SUITE 508,CONCH BUILDING, 1271 POSTBUS 20101ZHONGSHAN RD(W), Shanghai, China TEL: 31-07081-40-12E-Mail: E-Mail:Item No.UnitQuantityUnit PriceAmountDS-1-Aset727US$ 59.60US$43329.2DS-2set374US$ 106.50US$39831AS-2pcs177US$ 30.70US$5433.9AS-1pcs2220US$ 3.90US$8658TOTAL CONTRACT VALUE:US$ 97,252.10PACKING: DS-1-A/ DS-2 1 pc/poly bag1 set/carton AS-2 1 pc/poly bag1 pc/carton AS-1 4 pcs/carton Each set/pc should be label in English, French and GermanPORT OF LOADING & shanghai chinaDESTINATION Rotterdan ,the NetherlandsTIME OF SHIPMENT: To be effected not later than May 31st 2003, not allowing partial shipmentsTERMS OFPAYMENT: By irrevocable L/C at 45 days sight.INSURANCE: All risks of PICCS oversea transportationREMARKS:1. The buyer shall have the covering letter of credit reach the Seller 30 days before shipment, failing which the Seller reserves the right to rescind without further notice, or to regard as still valid whole or any part of this contract not fulfilled by the Buyer, or to lodge a claim for losses thus sustained, if any.2. In case of any discrepancy in Quality/Quantity, claim should be filed by the Buyer within 30 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 15 days after the arrival of the goods at port of destination. 3. For transactions concluded on C.I.F. basis, it is understood that the insurance amount will be for 110% of the invoice value against the risks specified in the Sales Confirmation. If additional insurance amount or coverage required, the Buyer must have the consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer. 4. The Seller shall not hold liable for non-delivery or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natural disasters, war or other causes of Force Majuro, However, the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registered airmail with a certificate issued by the China Council for the Promotion of International Trade attesting such event(s). 5. All deputies arising out of the performance of, or relating to this contract, shall be settled through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to the China International Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rules. The arbitration shall take place in Shanghai. The arbitral award is final and binding upon both parties.6. The Buyer is requested to sign and return one copy of this contract immediately after receipt of the same. Objection, if any, should be raised by the Buyer within it is understood that the Buyer has accepted the terms and conditions of this contract.7. Special conditions: ( These shall prevail over all printed terms in case of any conflict.)Confirmed by:The sellers the buyers TWINS CITY GROUP INT TRADE CORP.Manager: 朱梦丹( signature) ( signature)八 审证意见信用证存在的问题应当如何进行修改要求修改信用证的理由信用证在国外银行到期PLACE OF EXPIRY: IN China合同规定信用证到期地点在中国数量条款SAY US DOLLARS NINTY TWO THOUSAND THREE HUNDRED AND EIGHTY NINE AND 50/100 ONLY信用证中的数量条款与合同中的不符销售合同号码错误The NO.of the sales confirmation is SHCH-NOMSC09“合同 中的号为SHCH-NOMSC09一个品种货号有误The ART. NO.of the goods is DS-1-A, not DS-1.合同中规定的四种商品号为DS-1-A、DS-2、AS-2、AS-1标记唛码The shipping mark should be ./ROTTERDAM/,not./ROTERDAM/.合同中规定的标记唛码为./ROTTERDAM/检验机构有误The inspection reports or certificates shall be issued by SHANGHAI INSPECTION BUREAU.合同中规定检验报告或证书应由上海检验局签发。信用证到期日有误The Expiry Date is 15-June-03 not 15-June-01与合同规定不符 审证人:朱梦丹九 修改信用证TWINS CITY GROUP INT TRADE CORP.SHANGHAI CHINATO N.V. N O MADDR.:POSTBUS 20101TEL: 31-07081-40-122800 ECS-ROTTERDAM FAX:31-07081-23-78THE NETHERLANDSDATE: March 13th, 2003Dear Sirs,We are pleased to receive L/C No. NOM-SHCHLC09 established by ABN BANK dated April 14th ,2001 against S/C No. SHCH-NOMSC09.But the following points are in discrepancy with the stipulations of our S/C No. SHCH-NOMSC09:owever,:1) The expiry place should be IN CHINA,instead of AT OUR COUNTER .2) The amount in words is SAY US DOLLARS NINTY TWO THOUSAND THREE HUNDRED AND EIGHTY NINE AND 50/100 ONLY , not SAY US DOLLARS NINTY TWO THOUSAND TWO HUNDRED AND EIGHTY NINE AND 50/100 ONLY.3) The ART. NO.of the goods is DS-1-A, not DS-1.4) The NO. of the sales confirmation is SHCH-NOMSC09, instead of SHCH-NOM09.5) .The