南非西卡外加劑及阻銹劑賬務(wù)處理說(shuō)明
ACCOUNTING INSTRUCTION ON PURCHASE
OF ADMIXTURES AND CORROSION INHIBITOR
China Road and Bridge Corporation Maputo Project（以下簡(jiǎn)稱CRC）與SIKA SOUTHAFRICA （PTY）LTD（以下簡(jiǎn)稱SIKA）簽訂了外加劑及阻銹劑采購(gòu)訂單，貨款共計(jì)R2,539,152.00。根據(jù)訂單約定，CRC已支付SIKA全部貨款一半的金額R1271,916.8的預(yù)付款，由于馬普托大橋設(shè)計(jì)變更，CRC訂購(gòu)的剩余73噸阻銹劑（貨款為R1,510,924.8）需進(jìn)行退貨處理。但SIKA已全部生產(chǎn)，無(wú)法進(jìn)行退貨處理。根據(jù)雙方友好協(xié)商，SIKA為CRC減免運(yùn)費(fèi)及包裝費(fèi)，CRBC只需承擔(dān)阻銹劑成品費(fèi)用及成品處理費(fèi)共計(jì)R1,109,484.05。
CRC已支付SIKA公司貨款R1,271,916.8，貨物實(shí)際到貨價(jià)值為R1,028,227.2。首次付款中R243,689.6與本次需支付的R1,109,484.05同為支付給SIKA的阻銹劑的處理費(fèi)用。
特此說(shuō)明。
China Road and Bridge Corporation Maputo Project
2015年10月28日
Admixtures and Corrosion Inhibitor Accounting Treatment of Specification SIKA SOUTHAFRICA （PTY）LTD
China Road and Bridge Corporation Maputo Project (hereinafter to be referred as CRC) and SIKA SOUTHAFRICA （PTY）LTD (hereinafter to be referred as SIKA) issued purchasing order of admixtures and corrosion inhibitor. The amount of payment is R2, 539, 152.00. According to the agreement, CRC already paid advance payment of R1271, 916.8 which is half of full amount. Since the design of Maputo Bridge was changed, 73 tons of corrosion inhibitor (payment is R1, 510, 924.8) ordered by CRC need to return. But SIKA already complete production of all goods, it can’t be returned. After friendly negotiation of two Parties, SIKA derated the freight and bagging for CRC. CRC only bear the cost of finished corrosion inhibitor and processing fee. The money adds up to R1, 109, 484.05.
CRBC already paid R1, 271, 916.8 to SIKA. The actual value of goods arrived is R1, 028, 227.2.The R243, 689.6 of down payment and R1, 109, 484.05 of this payment are handling charge of corrosion inhibitor for SIKA.
Hereby Certify
China Road and Bridge Corporation Maputo Project
October 28, 2015
