1. 
下述进出口业务结算的流程图中，有一些空格栏目，请在空栏中填制相关内容。
    
答题处：
1、_____________________________________________________________　
2、_____________________________________________________________　　
3、_____________________________________________________________　　
4、_____________________________________________________________　　
5、_____________________________________________________________　　

1. 
请简述佣金的含义和分类，并就各类拥金的含义作简要说明。

1. 
吉林某出口公司向法国巴黎某商人出售一批货物，中方原报价为CIF巴黎每公吨950美元，后法商要求改报含佣价CIFC5％。
要求：计算中方改报价应为多少? （8分）

2. 
出口成本核算（16分）
    苏州某进出口公司出口某商品1442250只，出口总价：USD85500CIF伦敦，其中运费USD1540，保险费USD440，进价为人民币574980元（含增值税17％），费用定额率6％，出口退税率13％，当时银行外汇（美元）买入价为6.85元。
要求：计算该批商品的出口换汇成本。

1．信用证内容：
Department: A                 SWT023B01                Sep/No: 004951
Message                 Received On: 2008-05-l2/16:56:50
15.03  16:38
33062 BOCSH A CN*
33062 BOCSH A CN
XXXXX
LOCAL TIME MON MAY 12 l6:09:20 2008
TO: BANK OF CHINA, SHANGHAI
SWIFT CODE: BKCHCNBJA300
FROM: NAT'L AGRICULTURAL COOPERATIVE FED'N, SEOUL
TEST-KEY: SEE 72 FIELD(CAL FOR 116188)
MUR: 000000000482161:
MESSAGE-TYPE: 700 ISSUE OF A DOCUMENTARY CREDIT
+27: SEQUENCE OF TOTAL                 1/1
+40A: FORM OF DOCUMENTARY CREDIT       IRREVOCABLE
+20: DOCUMENTARY CREDIT NUMBER         JC968509MU00158
:3lC: DATE OF ISSUE                    080515
+40E：APPLICABLE RULES                 UCP LATEST VERSION
+31D: DATE AND PLACE OF EXPIRY         080715 CHINA
+50: APPLICANT                         RAIN DREANS IMP. & EXP. CORP.
                                       NO. 90,MOSQUE ROAD, SEOUL, KOREA
+59: BENEFICIARY                       SHANGHAI WENTONG CO., LTD.
                                       1125 YANCHANG ROAD
                                       SHANGHAI CHINA
+32B: CURRENCY CODE, AMOUNT:           USD22422
+41D: AVAILABLE WITH.. BY..            ANY BANK
                                       BY NEGOTIATION
:42C: DRAFTS AT..                      45DAYS AFTER SIGHT
:42A: DRAWEE                           AMERICAN EXPRESS BANK LTD., NEW YORK
:43P: PARTIAL SHIPMENTS                ALLOWED
:43T: TRANSSHIPMENT                    ALLOWED
:44E: PORT OF LOADING/AIRPORT 
      OF DEPARTURE                     CHINA PORT
:44F: PORT OF DISCHARGE/AIRPORT
      OF DESTINATION                   BUSAN KOREA
:44C: LATEST DATE OF SHIPMENT          080708
:45A: DESCRIPTION OF GOODS AND/OR SERVICES
                  +TRADE TERMS: CIF BUSAN KOREA   ORIGIN:CHINA
                  + Trolley Cases 
                  TS503214  1104PCS
                  TS503215  1149PCS
                  TS503216  1440PCS
:46A: DOCUMENTS REQUIRED
                  +SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE
                  +PACKING LIST IN QUADRUPLICATE SHOWING PIECE LENGTH PER PACKAGE
                  +FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE 
                  OUT TO THE ORDER OF NATIONAL AGRICULTURAL COOPERATIVE
                  FEDERATION MARKED ‘FREIGHT PREPAID' AND NOTIFY ACCOUNTEE
                  +INSURANCE POLICY OR CERTIFICATE IN DUPLICATE, ENDORSED
                  IN BLANK FOR 110PCT OF THE INVOICE VALUE, EXPRESSLY
                  STIPULATING THAT CLAIMS ARE PAYABLE IN THE
                  CURRENCY OF THE DRAFT, ALSO INDICATION A CLAIMS
                  SETTLING AGENT IN KOREA AND INSURANCE MUST INCLUDING
                  INSTITUTE CARGO CLAUSE: ALL RISKS, WAR RISKS AND SRCC
                  +COPY OF FAX/TLX SENT TO APPLICANT ON SHIPMENT DATE
                  ADVISING SHIPPING DETAILS
ADDITIONAL CONDITION
:47A:             +BILLS OF LADING ARE INDICATED NAME ADDRESS AND TELEPHONE NUMBER 
                   OF CARRYING
                   VESSEL'S AGENT AT PORT OF DESTINATION.
:71B: CHARGES                   EXCEPT OTHERWISE STATED, ALL BANKING CHARGES 
                                OUTSIDE KOREA INCLUDING REIMBURSING BANK'S 
                                CHARGES ARE FOR BENEFICIARY'S ACCOUNT
:48: PERIOD FOR PRESENTATION     DOCUMENTS TO BE PRESENTED WITHIN 2l DAYS AFTER THE 
                                 DATE OF SHIPMENT BUT IN ANY EVENTS WITHIN THE 
                                 CREDIT VALIDITY
+49: CONFIRMATION INSTRUCTIONS    WITHOUT
:53A: REIMBURSING BANK            AMERICAN EXPRESS BANK LTD., NEW YORK
:78: INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK
                  +THIS CREDIT IS AVAILABLE AT SIGHT BASIS, WITH ACCEPTANCE COMM. 
                  AND DISCOUNT CHARGES FOR APPLICANT'S ACCOUNT
                  +PLS CLAIM REIMBURSEMENT BY FORWARDING BENEFICIARY'S TIME DRAFT 
                  AND A COPY OF B/L TO THE REIMBURSING BANK
                  +T/T REIMBURSEMENT NOT ALLOWED
                  +ALL DOCUMENTS MUST BE FORWARDED IN TWO CONSECUTIVE LOTS BY INT'L 
                  COURIER SERVICE TO THE FOLLOWING ADDRESS: NATIONAL AGRICULTURAL 
                  COOPERATIVE FEDERATION INTERNATIONAL BANKING
                  DEPARTMENT 75, l--KA, CHUNGJEDNG-RD, JUNG-KU, SEOUL, KOREA
                  +THIS CREDIT IS SUBJECT TO UCP, ICC PUBLICATIONS NO.500 (1993 REVISION)
:72: SENDER TO RECEIVER INFORMATION TEST    S70314
                                            WITH HANIL BANK, SEOUL
                                            PLS CONTACT THEM FOR
                                            TESTKEY VERIFICATION
+END OF MESSAGE+
33062 BOCSH A CN
12-MAY-2008 at 16: 56 from EXTEL
2．根据信用证内容选择正确答案，并将答案填入括号内：

1. 
制作依据
合同编号：08PET038996     合同日期:2008年2月28日
出口商传真：086-21-63447718
出口方：上海飞马进出口有限公司
       SHANGHAI FLYING HORSE IMP. & EXP.CO.,LTD
进口方：KNIT CREATIO CO.,LTD
      406-1,KAMITAKAOKA MIKI-CHO,KITAGUN,OSAKA JAPAN
商品名称及规格、包装及装运唛头：LADIES WOVEN SKIRTS 合成纤维制式女式裙子
数量：10000件       单价：FOB 上海 11.38美元
装运期限：不迟于2009年1月15日
装运港：上海港        目的港：大阪港
分批装运：不允许      转船：不允许
付款条件：电汇
出口方代表：李明        进口方代表：中村
2、请根据制作依据提供的素材完成下列售货确认书

兹经买卖双方同意按照以下条款由买方购进卖方售出以下商品：
This Contract is made by and between the Buyers and the Sellers, where by the Buyers agree to buy, and the Sellers agree to sell the under-mentioned good subject to the terms and conditions as stipulated hereinafter:

(5) 装运期限：
    Time of Shipment: 
(6) 装运港：
    Port of Loading: 
(7) 目的港：
    Port of Destination: 
(8) 分批装运：
    Partial Shipment: 
(9) 转船：
    Transshipment: 
(10) 付款条件：
    Terms of Payment: 
(11) 运输标志：
    Shipping Marks:  
(12) 保险：
    Insurance: TO BE EFFCTED BY THE BUYERS
    The Seller should cover insurance for      of the total invoice value against All Risks as per Ocean Marine Cargo Clauses of PICC dated 1/1/1981.
(13) 仲裁
    Arbitration: All disputes arising from the execution of, or in connection with this Sales Confirmation, shall be settled amicably through friendly negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic and Trade Arbitration Commission, Shanghai Commission for arbitration in accordance with Rules of Arbitration of China International Economic and Trade Arbitration Commission. The award made by the Commission should be accepted as final and binding upon both parties. 

REMARKS:
    买方须于______年___月___日前开出本批交易的信用证（或通知销售方进口许可证号码）。否则，销售方有权不经过通知取消本确认书，或向买方提出索赔。
    The Buyer shall establish the covering Letter of Credit (or notify the Import License Number) before ______, falling which the Seller reserves the right to rescind without further notice, or to accept whole or any part of this Sales Confirmation non-fulfilled by the Buyer, or, to lodge claim for direct losses sustained, if any.
    凡以CIF条件成交的业务，保额为发票价的______，投保险别以售货确认书中所开列的为限，买方如果要求增加保额或保险范围，应于装船前经卖方同意，因此而增加的保险费由买方负责。
    For transactions conclude on CIF basis, it is understood that the insurance amount will be for ______ of the invoice value against the risks specified in Sales Confirmation. If additional insurance amount or coverage is required, the buyer must have consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.
    品质/数量异议：如买方提出索赔，凡属品质异议,须于货到目的口岸之60 日内提出。凡属数量异议，须于货到目的口岸之30日内提出，对所装货物所提任何异议属于保险公司、轮船公司等其他有关运输或邮递机构的责任范畴，卖方不负任何责任。
    QUALITY,/QUANTITY DISCRFPANCY: In case of quality discrepancy, claim should be filed by the Buyer within 60 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within:30 days after the arrival of the goods at port of destination. It is understood that the seller shall not be liable for any discrepancy of the goods shipped due to causes for which the Insurance Company, Shipped Company other transportation organization/or Post Office are liable.
    本确认书内所述全部或部分商品，如因人力不可抗拒的原因，以致不能履约或延迟交货，卖方概不负责。
    The Seller shall not be held liable for failure of delay in delivery of the entire lot or a portion of the goods under this Sales Confirmation in consequence of any Force Majeure incidents.
    买方在开给卖方的信用证上请填注本确认书号码。
    The Buyer is requested always to quote THE NUMBER OF THIS SALES CONFIRMATION in the Letter of Credit to be opened in favour of the Seller.
    买方收到本售货确认书后请立即签回一份，如买方对本确认书有异议，应于收到后五天内提出，否则认为买方已同意接受本确认书所规定的各项条款。
    The buyer is requested to sign and return one copy of the Sales Confirmation immediately after the receipt of same, Objection, if any, should be raised by the Buyer within five days after the receipt of this Sales Confirmation, in the absence of which it is understood that the Buyer has accepted the terms and condition of the Sales Confirmation.


卖  方：                                                  买  方：    
THE SELLERS：                                             THE BUYER：

    2000年初，国内A公司与印度B公司签订50多万美元的出口合同并向中国出口信用保险公司投保信用险，我公司批准该印度买家信用限额为D/P90天USD400000。A公司分9批出运货物，支付方式为D/P90天。A公司仅在2000年11月收到2万多美元，其余货款USD492589买家至今逾期未付。
    2001年6月，A公司向中国出口信用保险公司提出索赔。经海外调查发现，A公司在印度的代收行CANARA BANK存在违规业务操作，D/P条件项下未收款就擅自放单，造成保户收汇损失。
    根据案例回答以下问题：