1. 
请将下列方框中填入国际结算电汇中的各方当事人，在方框之间的连线上标注出箭头，并写出4个处理步骤。
        

1. 
请简述来料加工的主要特点。

1. 
出口成本核算（12分）
    南京某进出口公司出口某商品进价为人民币800000元（含增值税17％），出口退税率13％。
要求：计算该批商品的出口成本。

2. 
保险费计算（12分）
    大连有一批出口货物CFR BOMBAY价为150000美元，现客户要求改报CIF BOMBAY价加15%投保海运一切险，大连出口商同意照办。
要求：当一切险保险费率为0.8%时，计算我方应向客户报价多少？其中，保险费为多少？

阅读以下信用证，做选择填空。
1．信用证内容：
+27: SEQUENCE OF TOTAL                 1/1
+40A: FORM OF DOCUMENTARY CREDIT       IRREVOCABLE
+20: DOCUMENTARY CREDIT NUMBER         CA54688/BCA
:3lC: DATE OF ISSUE                    080111
+40E：APPLICABLE RULES                 UCP LATEST VERSION
+31D: DATE AND PLACE OF EXPIRY         080302 BENEFICIARY’S COUNTRY
+50: APPLICANT                         GREEN TIMBERS INT PTY LIMITED 12 HELY 
                                       PLACE MT OMMANEY, BRISBANE DAL 
                                       6710, AUSTRALIA
+59: BENEFICIARY                       ZHEJIANG FORTUNE LAND CO., LTD.
                                       1125 YANCHANG ROAD
                                       NINGBO ZHEJIANG CHINA
+32B: CURRENCY CODE, AMOUNT:           USD227106
:39A: PERCENTAGE CREDIT AMOUNT TOLERANCE 10/10
+41D: AVAILABLE WITH.. BY..            ANY BANK
                                       BY NEGOTIATION
:42C: DRAFTS AT..                      SIGHT FOR 100 PCT OF INVOICE VALUE
:43P: PARTIAL SHIPMENTS                NOT ALLOWED
:43T: TRANSSHIPMENT                    NOT ALLOWED
:44E: PORT OF LOADING/AIRPORT 
      OF DEPARTURE                     NINGBO PORT CHINA 
:44F: PORT OF DISCHARGE/AIRPORT
      OF DESTINATION                   BRISBANE, AUSTRALIA
:44C: LATEST DATE OF SHIPMENT          080215
:45A: DESCRIPTION OF GOODS AND/OR SERVICES
      ABOUT 740 CBM OF FULL COMBI CORE (5 LAYER RED HANDWOOD AND 6 LAYER WHITE POPLAR 
      CORE) AT USD279 PER CBM SPECIFICATION 1200×2440×18 MM THICKNESS TOLERANCE 
      PLUS OR MINUS 0.5MM 
      FOB NINGBO,CHINA
      SHIPPING TERMS:FOB NINGBO,CHINA.
:46A: DOCUMENTS REQUIRED
      (1)PORT-TO-PORT BILL OF LANDING IN 3 OF 3 ORIGINALS AND 1 NON-NEGOTIABLE COPY
      AND MARKED “FREIGHT COLLECT” AND NOTIFY: APPLICANT.
      (2)SIGNED ORIGINAL COMMERCIAL INVOICE IN TRIPLICATE.
      (3)CERTIFICATE OF ORIGINAL ISSUED BY CHAMBER OF COMMERCE OR COMPETENT
      AUTHORITY IN COUNTRY OF ORIGIN.
      (4)DETAILED PACKING LIST.
      (5)COPIES OF ALL DOCUMENTS TO BE SENT BY COURIER TO THE APPLICANT WITHIN EIGHT
      DAYS OF SHIPMENT DATE AND COPY OF COURIER RECEIPT TO ACCOMPANY DOCUMENTS FOR
      NEGOTIATION.
:47A: ADDITIONAL CONDITION
      (1)ISSUING BANK CHARGES ARE FOR ACCOUNT OF APPLICANT. ALL EXPENSES OUTSIDE 
      AUSTRALIA ARE FOR THE ACCOUNT OF THE BENEFICIARY.
      (2)ALL DOCUMENTS SHOULD BE IN ENGLISH.
      (3)ALL DOCUMENTS INCLUDING BILLS OF LADING MUST NOT BE DATED PRIOR TO THIS 
      LETTER OF CREDIT.
:71B: CHARGES
      ALL CHARGES OF BANKS OUTSIDE AUSTRALIA ARE FOR THE ACCOUNT OF BENEFICIARY.
:48: PERIOD FOR PRESENTATION
     DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER SHIPMENT DATE BUT WITHIN THE 
     VALIDITY OF THIS CREDIT.
+49: CONFIRMATION INSTRUCTIONS    WITHOUT
:78: INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK
     REIMBURSEMENT INSTRUCTIONS TO THE NEGOTIATING BANK: UPON RECEIPT OF DOCUMENTS 
     IN CONFORMITY WITH THE CREDIT TERMS, THE ISSUING BANK SHALL REMIT PROCEEDS BY 
     TELEGRAPHIC TRANSFER IN ACCORDANCE WITH YOUR INSTRUCTIONS.
:57D: SENDER TO RECEIVER INFORMATION 
      BANK OF COMMUNICATIONS NINGBO BRANCH,CHINA.

2．根据信用证内容回答下列问题：

1. 

南京靖海进出口公司按CFR条件、即期不可撤销信用证以集装箱装运出口成衣720箱，装运条件是CY／CY。货物交运后，南京靖海进出口公司取得“清洁已装船”提单，提单上表明：“Shippers load and count．”在信用证规定的有效期内，南京靖海进出口公司及时办理了议付结汇手续。18天后，接对方来函称：经有关船方、海关、保险公司、公证行会同对到货集装箱开箱检验，发现其中有8箱包装严重破损，每箱均有短少，共缺成衣300件。各有关方均证明集装箱外表完好无损，为此，对方要求南京靖海进出口公司赔偿其货物短缺的损失，并承担全部检验费共1700美元。
根据案例回答以下问题：