外贸出口流程毕业设计

1、 梅花伞业有限公司出口贸易流程the export trade flow of susino umbrella co., ltd. abstract：this paper briefly analyzes the process of export trade, from establishing business relationship，make an enquiry, making an offer, making a counter-offer to signing a contract. that is to say from how to find a potential cust

2、omer to how to negotiate with our customer. key words: imports and exports；trade contents 1. company profile12. establishment of business relations.23. the first inquiry34. export quotation. 45. making an offer56. counter-offer.67. counteroffer accounting.78. recounter offer.89. acceptance.910. cont

3、ract accounting.1111. sells signed letter.1212. sales contract.13 reference 1. company profile susino umbrella co., ltd (formerly jinjiang hengshun umbrella co., ltd) was founded on september 22nd 1995. in december 2005 jinjiang hengshun umbrella co., ltd was renamed susino umbrella co., ltd, as a j

4、oint-stock company. susino produces over 20 million umbrellas annually with a production value of up to $23 million. susino umbrellas are exported to more than 128 countries and territories including the united states, the united kingdom, japan, russia, dubai, brazil and so on. in december 2004, sus

5、ino went into cooperation with the scientific research institution of xiamen jimei university and founded the technique development center. in 2005 the centre was regarded as an umbrella development centre by the fujian provincial government. in march 2003, susino obtained the iso9000 quality manage

6、ment systems (qms) certificate and further in 2005 susino obtained the iso14000 certificate. the companies quality test system has obtained certificates from the fujian quality control bureau in 2005 susino new products such as the auto open and close and the folding auto open and close umbrellas ha

7、ve been recognized as innovative products by the fujian science and technology office. in the last decade, susino has developed from a small oem manufacturer into a leading manufacturer and exporter of umbrellas in the world. as a life cycle enterprise, susino specializes in the design, manufacturin

8、g and sales of various types of umbrella. 1 2. establishment of business relations march 25, 2011christos co., ltd17/155 - 17/157 moo 11 sukhapibal 1 rd.,ladprao, bangkok, thailandtel:66-2-9421216fax:66-2-9421484 dear sir or madam,we have learned your company and that you are a prospective buyer of

9、umbrellas from the internet. as we are one of the leading exporter of this item, which have enjoyed great popularity in world market. we shall be pleased to enter into business relationship with you in this area. our company was founded in 1995.as a joint-stock company, susino produces over 20 milli

10、on umbrellas annually with a production value of up to $23 million. susino umbrellas are exported to more than 128 countries and territories including the united states, the united kingdom, japan, russia, brazil and so on. our company produces a series of fashionable umbrellas with various specifica

11、tions, such as straight umbrellas, two folding umbrellas, triple folding umbrellas and automatic opening &closing umbrella. if you are willing to set up business relationship with us, you can contact us through tel:086-or fax:086 and youre welcome to visit our websi

12、te: were expecting your early response. yours faithfullysusino umbrella co., ltdjinou ind.district, dongshi,jinjiang, fujian, chinatel:0086-592-3104777fax: 0086-592-3104999liddell 2 3. the first inquiry march 27, 2011susino umbrella co., ltdjinou ind.district, dongshi,jinjiang, fujian, chinatel:0086

13、-592-3104777fax: 0086-592-3104999 dear mr. lin,we are glad to learn from your letter of march 25, as an exporter of umbrellas, you intend to establish direct business relationship with us which happens to be our desire.we are the leader of gift and premium in thailand. today we are looking for the u

14、mbrella as 100, 000 pcs. we want to know the price of your folding umbrellas number 5006 and number 7319. if your price is workable, we intend to buy 5000 pcs of no.5006 and 5000 pcs of no.7319. please contact me as soon as possible! yours faithfully christos co., ltd17/155 - 17/157 moo 11 sukhapiba

15、l 1 rd.,ladprao, bangkok, thailandtel:66-2-9421216fax:66-2-9421484nichkhun 3 4export quotationfob：成本+国内费用+预期利润实际成本=进货成本-退税金额(退税金额=进货成本/(1+增值税率)x 退税率)国内费用=包装费+(运杂费+商检费+报关费+港区港杂费+其他费用)核算利润(利润=报价x10%)汇率按人民币对美元的汇率为6.561：1计算（2011/3/28日汇价）2退税收入=采购成本/（1+增值税率）*出口退税率=4.57/（1+17%）*15%=0.586美元/把实际成本=采购成本-退税收入=

16、4.57-0.586=3.984元/把3国内费用=包装费+(运杂费+商检费+报关费+港区港杂费+其他费用)=6000+(12000+350+150+900+1500)x0.5=6000+ 7450=13450=$2050每把费用=2050/5000=$0.414.每把利润=进货成本*10%=4.57*10%=$0.457fob=实际成本+费用+利润=3.984+0.41+0.457=4.851 1货号：73192退税收入=采购成本/（1+增值税率）*出口退税率=8.38/（1+17%）*15%=1.074美元/把实际成本=采购成本-退税收入=8.38-1.074=7.306美元/把3国内费用=

17、包装费+(运杂费+商检费+报关费+港区港杂费+其他费用)=6000+(12000+350+150+900+1500)x0.5=6000+ 7450=13450=$2050每把费用=2050/5000=$0.414.每把利润=进货成本*10%=8.38*10%=$0.838fob=实际成本+费用+利润=7.306+0.41+0.838=8.554 4 5. making an offermarch 28,2011christos co., ltd17/155 - 17/157 moo 11 sukhapibal 1 rd.,ladprao, bangkok, thailandtel:66-2-9

18、421216fax:66-2-9421484 dear nichkhun ,thank you for you letter dated mar 27, in which you express your interest in our umbrella . at your request, we take pleasure in making you the following offer, subject to ourshipment：to be effected at the end of may. because of fluctuating exchange rates, we ca

19、n only hold these prices for three days from todays date. as you know, our stock is limited and the demand is brisk. your early decision is necessary. we are confident that you can do some profitable business. we look forward to your prompt reply. yours faithfully susino umbrella co., ltdjinou ind.d

20、istrict, dongshi,jinjiang, fujian, chinatel:0086-592-3104777fax: 0086-592-3104999liddell 5 6. counter offer march 29, 2011susino umbrella co., ltdjinou ind.district, dongshi,jinjiang, fujian, chinatel:0086-592-3104777fax: 0086-592-3104999 dear mr. lin,thank you for your letter and samples sent on ma

21、rch 28. we are glad to inform you that our customers are very satisfied with the test result of your samples, but they are still hesitating at the moment. after careful comparison with similar goods, we find your quotation on the high side. the current umbrella market is swollen up with various bran

22、ds and quality brands such as paradise, which are easily available. these brands have already gained recognition of the local market. although its quality has already measured up to our customers requirements, it still needs price advantage in order to open up a market here. otherwise it can hardly

23、compete against the established brands. in view of this, our customers request you to reduce your original price by 5%. please consider this and give us a prompt reply. yours faithfully christos co., ltd17/155 - 17/157 moo 11 sukhapibal 1 rd.,ladprao, bangkok, thailandtel:66-2-9421216fax:66-2-942148

24、4nichkhun 6 7. counteroffer accountingfob：成本+国内费用+预期利润实际成本=进货成本-退税金额(退税金额=进货成本/(1+增值税率)x 退税率)国内费用=包装费+(运杂费+商检费+报关费+港区港杂费+其他费用)核算利润(利润=报价x10%)汇率按人民币对美元的汇率为6.561：1计算（2011/3/28日汇价）2退税收入=采购成本/（1+增值税率）*出口退税率=4.57/（1+17%）*15%=0.586美元/把实际成本=采购成本-退税收入=4.57-0.586=3.984元/把3国内费用=包装费+(运杂费+商检费+报关费+港区港杂费+其他费用)=60

25、00+(12000+350+150+900+1500)x0.5=6000+ 7450=13450=$2050每把费用=2050/5000=$0.414.每把利润=进货成本*10%=4.57*10%=$0.457fob=实际成本+费用+利润=3.984+0.41+0.457=4.8511货号：73192退税收入=采购成本/（1+增值税率）*出口退税率=8.38/（1+17%）*15%=1.074美元/把实际成本=采购成本-退税收入=8.38-1.074=7.306美元/把3国内费用=包装费+(运杂费+商检费+报关费+港区港杂费+其他费用)=6000+(12000+350+150+900+1500

26、)x0.5=6000+ 7450=13450=$2050每把费用=2050/5000=$0.414.每把利润=进货成本*10%=8.38*10%=$0.838fob=实际成本+费用+利润=7.306+0.41+0.838=8.554则总价为 67025 x (1-0.08)=61663净利润=61663-4100-56448.72=$1114.287 8counter offermarch 30,2011christos co., ltd17/155 - 17/157 moo 11 sukhapibal 1 rd.,ladprao, bangkok, thailandtel:66-2-9421

27、216fax:66-2-9421484 dear nichkhun,we are glad to receive your letter of march 29 but sorry to learn that you found our quotation too high. we regret to say that we do not agree with your point, but for our relationship we decided to accept your counter offer. we feel that your counter offer is not p

28、roper because the price for such material is on the increase at present. we believe our prices are quite reasonable, it is impossible that any other suppliers can under-quote us if their products are as good as ours in quality. in order to assist you to compete with other dealers in the market, we h

29、ave decided to reduce 8% of the price quoted if your order reaches 10,000 sets at one time. owing to the great demand for the product, this offer is valid only for 5 days.yours faithfully susino umbrella co., ltdjinou ind.district, dongshi,jinjiang, fujian, chinatel:0086-592-3104777fax: 0086-592-310

30、4999liddell 8 9. acceptance march 31, 2011susino umbrella co., ltdjinou ind.district, dongshi,jinjiang, fujian, chinatel:0086-592-3104777fax: 0086-592-3104999 dear mr. lin,thank you for your letter of march 30th. we do appreciate your concession and wantto accept your revised price. we are pleased t

31、o place an order with you for the following: we are glad that through our mutual efforts, finally we have reached the agreement. we believe the first transaction will turn out to be profitable to both of us.please send us your sales confirmation in duplicate. best regards!yours faithfully christos c

32、o., ltd17/155 - 17/157 moo 11 sukhapibal 1 rd.,ladprao, bangkok, thailandtel:66-2-9421216fax:66-2-9421484nichkhun 9 10. contract accounting厦门梅花伞业有限公司出口盈亏核算表 10 11. sales confirmation april 1, 2011christos co., ltd17/155 - 17/157 moo 11 sukhapibal 1 rd.,ladprao, bangkok, thailandtel:66-2-9421216fax:6

33、6-2-9421484 dear nichkhun,we are pleased to receive your order no. ande01. there is a chinese saying that “a good beginning is half done.” we hope our cooperation in this first order will lead to a brighter future of our business relationship. we are sending you our sales confirmation no tz293 in du

34、plicate. please sign it and return one copy for our file. if there is any problem or misunderstanding, dont hesitate to call us. we believe the first transaction will turn out to be satisfactory to both of us.with best regards! yours faithfully susino umbrella co., ltdjinou ind.district, dongshi,jin

35、jiang, fujian, chinatel:0086-592-3104777fax: 0086-592-3104999liddell 11 12. sales contract sales contract合同编号(contract no.): tz293签订日期(date) :april.11,2011签订地点(signed at); fujian，xiamenbuyer： christos co., ltd克里斯托责任有限公司地址： 曼谷 泰国曼谷市拉普绕区苏克哈匹珀大街155号-157号address: 155 - 157 moo 11 sukhapibal 1 rd. ladpra

36、o, bangkok, thailand 电话(tel): 66-2-9421216传真(fax): 66-2-9421484电子邮箱(e-mail) sales seller：susino umbrella co., ltd梅花伞业股份有限公司地址：福建省晋江市东石镇金瓯工业区address ;7 renmin road , jinjiang, fujian电话(tel): 86-0591 65756106 传真(fax): 86-0591 65756107电子邮箱(e-mail): master买卖双方同意按照下列条款签订本合同：the seller and the buyer agree

37、 to conclude this contract subject to the terms and conditions stated below:4.包装（packing）：one hundred set per caton5.唛头（shipping marks）：c.c.lthailandtz293made in china6.装运期限（time of shipment）：before may 1,20117.装运口岸（port of loading）：xiamen port ，china8.目的口岸（port of destination）：bangkok port, thailan

38、d 12 9.保险（insurance）：由买方投保。on the buyer optional10.付款条件（terms of payment）：信用证方式：买方应在装运期前/合同生效后10日，开出以卖方为受益人的不可撤销的议付信用证，信用证在装船完毕后15日内到期。 contract comes into effect, open an irrevocable letter of credit in favor of the seller. shipment as stipulated.11.单据（documents required）：卖方应将下列单据提交银行议付：the seller

39、shall present the following documents required to the bank fornegotiation/collection:(1) 标明通知收货人/受货代理人的全套清洁的、已装船的、空白抬头、空白背书并注明运费已付/到付的海运/联运/陆运提单。(2) full set of clean on board ocean/combined transportation/land bills oflading and blank endorsed marked freight prepaid/ to collect;(3) (2)标有合同编号、信用证号（信

40、用证支付条件下）及装运唛头的商业发票一式2份；(4) of l/c) and shipping marks;(3)装运通知(shipping advice):卖方应在交运后5小时内以特快专递方式邮寄给买方上述第项单据副本一式一套。the seller shall, within5 hours after shipment effected, send by courier eachcopy of the above-mentioned documents no.12.装运条款（terms of shipment）：(1) fob交货方式卖方应在合同规定的装运日期前30天，通知买方合同号、品名、

41、数量、金额、包装件、毛重、尺码及装运港可装日期，以便买方安排租船/订舱。装运船只按期到达装运港后，如卖方不能按时装船，发生的空船费或滞期费由卖方负担。在货物越过船弦并脱离吊钩以前一切费用和风险由卖方负担。the seller shall, 30 days before the shipment date specified in the contract,advise the buyer the contract no., commodity, quantity, amount, packages,gross weight, measurement, and the date of shipm

42、ent in order that the buyercan charter a vessel/book shipping space. in the event of the sellers failure toeffect loading when the vessel arrives duly at the loading port, all expensesincluding dead freight and/or demurrage charges thus incurred shall be for thesellers account.12.检验（inspection）中国进出口

43、货物检验检疫局the certificate of quality issue by the china entry-exit inspection andquarantine bureau shall be taken as the basis of delivery13.索赔（claim）：买方凭其委托的检验机构出具的检验证明书向卖方提出索赔（包括换货），由此引起的全部费用应由卖方负担。若卖方收到上述索赔后15天未予答复，则认为卖方已接受买方索赔。13 the buyer shall make a claim against the seller (including replacemen

44、t of the goods) by the further inspection certificate and all the expenses incurred therefore shall beborne by the seller. the claims mentioned above shall be regarded as being accepted if 14.迟交货与罚款（late delivery and penalty）:除合同第21条不可抗力原因外，如卖方不能按合同规定的时间交货，买方应同意在卖方支付罚款的条件下延期交货。罚款可由议付银行在议付货款时扣除，罚款率按每

45、7天收0.5%，不足7天时以7天计算。但罚款不得超过迟交货物总价的5%。如卖方延期交货超过合同规定10天时，买方有权撤销合同，此时，卖方仍应不迟延地按上述规定向买方支付罚款。买方有权对因此遭受的其它损失向卖方提出索赔。should the seller fail to make delivery on time as stipulated in the contract, with the exception of force majeure causes specified in clause 21 of this contract, the buyer shall agree to pos

46、tpone the delivery on the condition that the seller agree to pay a penalty which shall be deducted by the paying bank from the payment undernegotiation. the rate of penalty is charged at0.5% for every 7 days, odd days less than7 days should be counted as 7 days. but the penalty, however, shall not e

47、xceed 5% of the total value of the goods involved in the delayed delivery. in case the seller fail to make delivery 10days later than the time of shipment stipulated in the contract, the buyer shall have the right to cancel the contract and the seller, in spite of the cancellation, shall nevertheles

48、s pay the aforesaid penalty to the buyer without delay.the buyer shall have the right to lodge a claim against the seller for the losses sustained if any.15.不可抗力（force majeure）：凡在制造或装船运输过程中，因不可抗力致使卖方不能或推迟交货时，卖方不负责任。在发生上述情况时，卖方应立即通知买方，并在15天14 commission for arbitration in accordance with its rules in

49、 effect at the time of applying for arbitration. the arbitral award is final and binding upon both parties.17.通知（notices):所有通知用中英文写成，并按照如下地址用传真/电子邮件/快件送达给各方。如果地址有变更，一方应在变更后10日 卖方代表（签字）： representative of the buyer： representative of the seller: 15 reference1 徐美荣 主编 外贸英语函电（ english for business commu

50、nication）第二版2 杨金玲 主编 进出口单证实训教程（ practice of import & export documentation）3 上海人民出版社 出口贸易模拟操作教程（第三版）16 蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆莅衿袅莅蒇蚂膃莄薀袇聿莃蚂蚀羅蒂莂袅袁聿蒄蚈螇肈薆袄肆肇芆蚆肂肆蒈羂羈肅薁螅袄肅蚃薈膃肄莃螃聿肃蒅薆羄膂薇螁袀膁芇薄螆膀荿螀膅腿薂蚂肁腿蚄袈羇膈莃蚁袃膇蒆袆蝿膆薈虿肈芅芈袄羄芄莀蚇袀芃薂袃袆芃蚅螆膄节莄薈肀芁蒇螄羆芀蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆莅衿袅莅蒇蚂膃莄薀袇聿莃蚂蚀羅蒂莂袅袁聿蒄蚈螇肈薆袄肆肇芆蚆肂肆蒈羂羈肅薁螅袄肅蚃薈膃肄莃螃

51、聿肃蒅薆羄膂薇螁袀膁芇薄螆膀荿螀膅腿薂蚂肁腿蚄袈羇膈莃蚁袃膇蒆袆蝿膆薈虿肈芅芈袄羄芄莀蚇袀芃薂袃袆芃蚅螆膄节莄薈肀芁蒇螄羆芀蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆莅衿袅莅蒇蚂膃莄薀袇聿莃蚂蚀羅蒂莂袅袁聿蒄蚈螇肈薆袄肆肇芆蚆肂肆蒈羂羈肅薁螅袄肅蚃薈膃肄莃螃聿肃蒅薆羄膂薇螁袀膁芇薄螆膀荿螀膅腿薂蚂肁腿蚄袈羇膈莃蚁袃膇蒆袆蝿膆薈虿肈芅芈袄羄芄莀蚇袀芃薂袃袆芃蚅螆膄节莄薈肀芁蒇螄羆芀蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆莅衿袅莅蒇蚂膃莄薀袇聿莃蚂蚀羅蒂莂袅袁聿蒄蚈螇肈薆袄肆肇芆蚆肂肆蒈羂羈肅薁螅袄肅蚃薈膃肄莃螃聿肃蒅薆羄膂薇螁袀膁芇薄螆膀荿螀膅腿薂蚂肁腿蚄袈羇膈莃蚁袃膇蒆袆蝿膆薈虿肈芅芈袄羄芄莀蚇

52、袀芃薂袃袆芃蚅螆膄节莄薈肀芁蒇螄羆芀蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆莅衿袅莅蒇蚂膃莄薀袇聿莃蚂蚀羅蒂莂袅袁聿蒄蚈螇肈薆袄肆肇芆蚆肂肆蒈羂羈肅薁螅袄肅蚃薈膃肄莃螃聿肃蒅薆羄膂薇螁袀膁芇薄螆膀荿螀膅腿薂蚂肁腿蚄袈羇膈莃蚁袃膇蒆袆蝿膆薈虿肈芅芈袄羄芄莀蚇袀芃薂袃袆芃蚅螆膄节莄薈肀芁蒇螄羆芀蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆莅衿袅莅蒇蚂膃莄薀袇聿莃蚂蚀羅蒂莂袅袁聿蒄蚈螇肈薆袄肆肇芆蚆肂肆蒈羂羈肅薁螅袄肅蚃薈膃肄莃螃聿肃蒅薆羄膂薇螁袀膁芇薄螆膀荿螀膅腿薂蚂肁腿蚄袈羇膈莃蚁袃膇蒆袆蝿膆薈虿肈芅芈袄羄芄莀蚇袀芃薂袃袆芃蚅螆膄节莄薈肀芁蒇螄羆芀蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆莅衿袅莅蒇蚂

53、膃莄薀袇聿莃蚂蚀羅蒂莂袅袁聿蒄蚈螇肈薆袄肆肇芆蚆肂肆蒈羂羈肅薁螅袄肅蚃薈膃肄莃螃聿肃蒅薆羄膂薇螁袀膁芇薄螆膀荿螀膅腿薂蚂肁腿蚄袈羇膈莃蚁袃膇蒆袆蝿膆薈虿肈芅芈袄羄芄莀蚇袀芃薂袃袆芃蚅螆膄节莄薈肀芁蒇螄羆芀蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆莅衿袅莅蒇蚂膃莄薀袇聿莃蚂蚀羅蒂莂袅袁聿蒄蚈螇肈薆袄肆肇芆蚆肂肆蒈羂羈肅薁螅袄肅蚃薈膃肄莃螃聿肃蒅薆羄膂薇螁袀膁芇薄螆膀荿螀膅腿薂蚂肁腿蚄袈羇膈莃蚁袃膇蒆袆蝿膆薈虿肈芅芈袄羄芄莀蚇袀芃薂袃袆芃蚅螆膄节莄薈肀芁蒇螄羆芀蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆莅衿袅莅蒇蚂膃莄薀袇聿莃蚂蚀羅蒂莂袅袁聿蒄蚈螇肈薆袄肆肇芆蚆肂肆蒈羂羈肅薁螅袄肅蚃薈膃肄莃螃聿肃蒅薆

54、羄膂薇螁袀膁芇薄螆膀荿螀膅腿薂蚂肁腿蚄袈羇膈莃蚁袃膇蒆袆蝿膆薈虿肈芅芈袄羄芄莀蚇袀芃薂袃袆芃蚅螆膄节莄薈肀芁蒇螄羆芀蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆莅衿袅莅蒇蚂膃莄薀袇聿莃蚂蚀羅蒂莂袅袁聿蒄蚈螇肈薆袄肆肇芆蚆肂肆蒈羂羈肅薁螅袄肅蚃薈膃肄莃螃聿肃蒅薆羄膂薇螁袀膁芇薄螆膀荿螀膅腿薂蚂肁腿蚄袈羇膈莃蚁袃膇蒆袆蝿膆薈虿肈芅芈袄羄芄莀蚇袀芃薂袃袆芃蚅螆膄节莄薈肀芁蒇螄羆芀蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆莅衿袅莅蒇蚂膃莄薀袇聿莃蚂蚀羅蒂莂袅袁聿蒄蚈螇肈薆袄肆肇芆蚆肂肆蒈羂羈肅薁螅袄肅蚃薈膃肄莃螃聿肃蒅薆羄膂薇螁袀膁芇薄螆膀荿螀膅腿薂蚂肁腿蚄袈羇膈莃蚁袃膇蒆袆蝿膆薈虿肈芅芈袄羄芄莀蚇袀芃薂袃

55、袆芃蚅螆膄节莄薈肀芁蒇螄羆芀蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆莅衿袅莅蒇蚂膃莄薀袇聿莃蚂蚀羅蒂莂袅袁聿蒄蚈螇肈薆袄肆肇芆蚆肂肆蒈羂羈肅薁螅袄肅蚃薈膃肄莃螃聿肃蒅薆羄膂薇螁袀膁芇薄螆膀荿螀膅腿薂蚂肁腿蚄袈羇膈莃蚁袃膇蒆袆蝿膆薈虿肈芅芈袄羄芄莀蚇袀芃薂袃袆芃蚅螆膄节莄薈肀芁蒇螄羆芀蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆莅衿袅莅蒇蚂膃莄薀袇聿莃蚂蚀羅蒂莂袅袁聿蒄蚈螇肈薆袄肆肇芆蚆肂肆蒈羂羈肅薁螅袄肅蚃薈膃肄莃螃聿肃蒅薆羄膂薇螁袀膁芇薄螆膀荿螀膅腿薂蚂肁腿蚄袈羇膈莃蚁袃膇蒆袆蝿膆薈虿肈芅芈袄羄芄莀蚇袀芃薂袃袆芃蚅螆膄节莄薈肀芁蒇螄羆芀蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆莅衿袅莅蒇蚂膃莄薀袇

56、聿莃蚂蚀羅蒂莂袅袁聿蒄蚈螇肈薆袄肆肇芆蚆肂肆蒈羂羈肅薁螅袄肅蚃薈膃肄莃螃聿肃蒅薆羄膂薇螁袀膁芇薄螆膀荿螀膅腿薂蚂肁腿蚄袈羇膈莃蚁袃膇蒆袆蝿膆薈虿肈芅芈袄羄芄莀蚇袀芃薂袃袆芃蚅螆膄节莄薈肀芁蒇螄羆芀蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆莅衿袅莅蒇蚂膃莄薀袇聿莃蚂蚀羅蒂莂袅袁聿蒄蚈螇肈薆袄肆肇芆蚆肂肆蒈羂羈肅薁螅袄肅蚃薈膃肄莃螃聿肃蒅薆羄膂薇螁袀膁芇薄螆膀荿螀膅腿薂蚂肁腿蚄袈羇膈莃蚁袃膇蒆袆蝿膆薈虿肈芅芈袄羄芄莀蚇袀芃薂袃袆芃蚅螆膄节莄薈肀芁蒇螄羆芀蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆莅衿袅莅蒇蚂膃莄薀袇聿莃蚂蚀羅蒂莂袅袁聿蒄蚈螇肈薆袄肆肇芆蚆肂肆蒈羂羈肅薁螅袄肅蚃薈膃肄莃螃聿肃蒅薆羄膂薇螁袀膁芇薄螆膀荿螀膅腿薂蚂肁腿蚄袈羇膈莃蚁袃膇蒆袆蝿膆薈虿肈芅芈袄羄芄莀蚇袀芃薂袃袆芃蚅螆膄节莄薈肀芁蒇螄羆芀蕿薇袂艿艿螂螈莈莁薅肇莇蒃螀羃莇蚆薃罿莆