1、國際經濟與貿易上機實務操作精品文檔收集于網絡，如有侵權請聯系管理員刪除操作一.建立業務要求上海健龍進出口有限公司我公司是從事鞋業進出口貿易的一家專業外貿公司，從市場調查中了解到我公司的歡 樂牌(Huanle Brand)毛絨拖鞋(Boa Slippers)在加拿大有潛在的需求，故準備開拓該市 場。在調查中了解到加拿大Leisure公司專門從事從中國進口輕工產品，請你根據上述情況，給Leisure公司發一封建立商業往來關系的電子郵件，并且隨附產品目錄，要求信函格式完整、正確。加拿大Leisure公司的全稱及詳細地址如下：Leisure International Trading Corporat

2、ion 237 Johnson Rd. 39210Vancouver B. C., CanadaTel: 01-11-4533212 Fax: 01-11-4533211Leisure International Trading Corporation237 Johnson Rd. 39210Vancouver B. C., CanadaTel: 01-11-4533212 Fax: 01-11-4533211Dear sirs,We write to introduce ourselves as one of the leading exporters from china dealing

3、exclusively in shoes. We own your name form our old clients and we would be rather pleased if we could establish business relations with you.We have enclosed one copy of our illustrated goods and price list for your reference. According to the market research, Huanle Brand boa slippers are likely to

4、 interest the customers of your end and we hope you can attach importance to this product. We would appreciate receiving your specific enquiries and we will send you our favorable quotations immediately.It will be greatly appreciated if you will give us your cooperation and we are looking forward to

5、 your reply.Yours faithfully,Shanghai Jianlong Imp&Exp CooperationXiaoyu, Xiao操作二：出口報價核算貨號： SH226SH279出口退稅：9%,出口定額費用率：6%;保險：按CIF發票金額加10%投保一切險和戰爭險費率分別為0.7%和0.3%;報價利潤率：10%;其他商品信息及相關費用信息你可以在 TMT信息查詢系統中查詢請根據上述條件，以美元為報價單位進行出口報價核算 .（核算過程保留4位小數，結果保留一位小數）貨號品名包裝方式SH226Boa Slippers4 ?7紙箱包裝尺碼包裝重量（毛/凈）含稅米購成本56

6、X40 M5cm10/8kgs65元/打貨號品名包裝方式SH279Boa Slippers4 ?7紙箱包裝尺碼包裝重量（毛/凈）含稅采購成本56 X40 M5cm10/8kgs85元/打貨號：SH2261）實際成本=采購成本退稅收入=65 65/（1+17% ） X 9% = 60 （元）/打40英尺集裝箱裝箱量：55/（0.56 X 0.40 X 0.45） = 545.6349,取整，545 箱推出 報價數量：4X545 = 2180打3）國內費用（出口定額費）=65X6% = 3.9 （元）/打出口運費=3030X 8.25/2180= 11.46675）出口報價：CIFC3 =（實際成

7、本+國內費用+出口運費）/ （1-傭金率-預期利潤率-（1 + 加成率）x保費率）= （60+3.9+11.4667） / 1-3%10%-（1+10% ） X 1%/8.25 = 10.639 （美元/打）貨號：SH279實際成本=采購成本一退稅收入=85 85/（1+17% ） X 9% =78.4615 （元）/打40 英尺集裝箱裝箱量：55/（0.56 X 0.40 X 0.45） = 545.6349,取整，545 箱報價數量：4X 545 = 2180打3）國內費用（出口定額費）=85X6% = 5.1 （元）/打4）出口運費=3030X 8.25/2180= 11.46675）出

8、口報價：CIFC3 =（實際成本+國內費用+出口運費）/ （1-傭金率-預期利潤率-（1 +加成率）X保費率）= （78.4615+5.1+11.4667） / 1-3%10%-（1+10% ） X 1%/8.25 = 13.41 （美元/打操作三：草擬發盤函請根據客戶來函要求，寫一封發盤信，詳細回答客戶提出的問題，告知對 方交易的基本條件，并敦促對方盡快做出決定，發盤有效期為一周。交易的基本條件：.保險：按發票金額加成10%投保一切險及戰爭險。.支付方式：即期信用證。.裝運：五月底裝運。信函日期：2003年3月12日DATE: MAR. 12ND, 2003Leisure Internati

9、onal Trading Corporation237 Johnson Rd. 39210Vancouver B. C., CanadaTEL: 01-11-4533212FAX:01-11-4533211Dear SirsThank you very much for your letter of March 10, 2003 expressing your interests in our products.Because of the lovely design, our boa slippers are rapidly becoming popular, we think after

10、studying our price, you will not be surprised to learn that we are finding it difficult to meet the demand. As requested, we are pleased to make our firm offer for 2180 dozen each of the following items:Huanle Brand Boa SlippersArt. No. SH226 US$ 10.60 per doz. CIFC3 VancouverArt. No. SH279 US$ 13.4

11、0 per doz. CIFC3 VancouverRemarks:.) Payment: by an Irrevocable Sight Letter of Credit for 100% of the contract value.) Packing: to be packed in cartons of 4 doz. each , and 545 cnts to a 40 container,total two 40 FCL containers.) Shipment: to be effected during MAY 2003 on the condition that therel

12、evant L/C arrives at 25TH APRIL 2003.) Insurance: to be covered against All Risks and War Risk as per OceanMarine Cargo Clauses of C. I. C. dated 1/1/1981.) This offer remains valid within 3 days.You are sure to find the price very competitive indeed and we look forward to receiving an order from yo

13、u soon.Our offer remains open until March 19,2003.Yours faithfully,Shanghai Jianlong Imp&Exp CooperationXiaoyu, Xiao操作四：出口還價核算按客戶提出的價格計算：(計算過程小數請保留至4位，小于1時保留至5位，計算結果取小數后2位)SH226和SH279兩個貨號商品的總利潤額分別為多少元人民幣？2)如果同意對方價格，而我公司又要保持至少5%的利潤，那么公司應當掌握的國內采購價格分別為每打多少元人民幣？再次報價：請按5%的成交利潤率重新報價？1)利潤核算：貨號 SH226 客戶還價 U

14、S$ 9.6/DOZ CIFC3總利潤額：銷售收入一客戶傭金一出口保費一實際成本一國內費用一出口運費=9.6*8.25*2180*(1-3%-110%*1%)-65*2180*(1+17%-9%)/(1+17%)-65*2180*6%-3030*8.25 =1277.6040 元貨號 SH279客戶還價 US$ 12.00/DOZ CIFC3總利潤額：銷售收入一客戶傭金一出口保費一實際成本一國內費用一出口運費=12*8.25*2180*(1-3%-110%*1%)-85*2180*(1+17%-9%)/(1+17%)-85*2180*6%- 3030*8.25 = 190.2738 元2)成本

15、核算：貨號SH226設國內采購價格為x,那么：x - (x/1.17) X9% +6%x +11.4667 / (1-5%-3% - 1.1 X 1%) =9.60X8.25 0.9831x= 79.2X0.909 11.4667x = 60.5210/0.9831= 61.57 (元)/打以客戶還價每打9.6美元成交，則我方應掌握的國內采購價格為每打61.57元人民幣。貨號SH279設國內采購價格為y,那么：y - (y/1.17) X9% +6%y +11.4667 / (1-5%-3% -X 1%) =12.00 X8.250.9831y+ 11.4667= 99X0.909 y= 78

16、.5243/0.9831= 79.87 (元)/打以客戶還價每打12美元成交，則我方應掌握的國內采購價格為每打79.87元人民幣。3)再次報價：貨號：SH226實際成本=采購成本-退稅收入=65 65/(1+17%) X9% = 60 (元)/打40 英尺集裝箱裝箱量：55/(0.56X0.40X0.45) =545.6349,取整，545 箱報價數量：4X545=2180打國內費用(出口定額費)=65X6% = 3.9 (元)/打出口運費=3030 X8.25/2180= 11.4667 5)出口報價：CIFC3=（實際成本+國內費用+出口運費）/ （1-傭金率-預期利潤率-（1+加成率）x

17、保費率）= （60+3.9+11.4667） / 1-3%-5%-（1+10%） X1%/8.25 =10.050 （美元/打）貨號：SH279實際成本=采購成本-退稅收入=85 85/（1+17%） X9% = 78.4615 （元）/打40英尺集裝箱裝箱量：55/（0.56X0.40X0.45） =545.6349,取整，545 箱 報價數量：4X545= 2180 打國內費用（出口定額費）=85X6% = 5.1 （元）/打出口運費=3030X8.25/2180= 11.4667 5）出口報價：CIFC3=（實際成本+國內費用+出口運費）/ （1-傭金率-預期利潤率-（1+加成率）x保費

18、率）= （78.4615+5.1+11.4667 / 1-3%-5%-（1+10%） X1%/8.25 =12.672 （美元/打）操作五：擬寫還盤函請給LEISURE公司寫一封還盤信，指出我方的產品，質量好，款式很吸引 人，原報價是十分合理的；并告知與其他廠商相比，我方所用的材料質量是最 好的；我方不愿在犧牲質量的前提下，低價銷售。但考慮到希望與其建立持久 業務關系，我方可以在原報價基礎上作一些讓步（試按5%的成交利潤率還盤,結果保留一位小數）。同時提醒對方因為近期訂單較多，為保證及時裝運，建議 盡快接受報價并下訂單。信函日期：2003年3月22日DATE: MAR. 22ND, 2003L

19、eisure International Trading Corporation237 Johnson Rd. 39210Vancouver B. C., CanadaTEL: 01-11-4533212FAX:01-11-4533211Dear Sirs,We are very grateful of receiving your kindly offer today.Our products are of good quality, attractive design and the original offer is quite reasonable. Compared with oth

20、er vendors, we adopted by the material quality is the best. Under the premise of wedon want to sacrifice quality , low price to sell. But given hope to build long-term business relationship, we can make concessions based on the original quotation. We are pleased to offer Boa Slippers Shoes as follow

21、s:Huanle Brand Boa SlippersArt. No. SH226 US$ 10.10 per doz. CIFC3 VancouverArt. No. SH279 US$ 12.70 per doz. CIFC3 VancouverDue to the recent order is more, in order to ensure timely shipment, suggest that quotation and place and order as soon as possible.Your earlier reply will be highly appreciat

22、ed.Yours faithfully,Shanghai Jianlong Imp&Exp CooperationXiaoyu, Xiao操作六：出口成交核算請根據你與國外客戶最終達成的交易條件，作出詳細的出口合同核算，其 中包括：購貨總成本總退稅收入實際采購成本費用細目及總額（包括:國內費用、海洋運費、保險費、傭金）合同利潤額及利潤率注意：計算過程保留四位小數，最后結果保留二位小數1、購貨總成本：購貨總成本 =采購成本*采購數量=65*2180+85*2180=327000.002、總退稅收入：65*9%/(1+17%)*2180+85*9%/(1+17%)*2180=25153.8462

23、元 =25153.85 元3、實際采購成本：60*2180+78.4615*2180=301846.07元 4、國內費用：3.9*2180+5.1*2180=19620.00 元5、海洋運費：11.4667*2180+11.4667*2180=49994.812元=49994.81 元 6、保險 費：保險費=保險金額*保險費率=CIFC3*110%*1%=(10.1+12.7)*8.25*2180*110%*1%=4510.638 元=4510.64元7、傭金：傭金=含傭價*傭金率=CIFC3*3%=(10.1+12.7)*8.25*2180*3%=12301.74 元合同利潤額：總利潤額：銷

24、售收入一客戶傭金一出口保費一實際成本一國內費用一出口運費=(10.1+12.7)*8.25*2180-12301.74-4510.638-301846.07-19620-49994.812=21784.74元利潤率：禾 潤率=禾1潤額 /銷售收入=21784.74 /(10.1+12.7)*8.25*218021784.74=5.31%操作七：出口合同簽訂步驟一請根據出口合同基本條款的要求和雙方在信中確定的條件制作售貨確認書，要求條款內容全面步驟二給國外客戶寄出成交簽約函，感謝對方的訂單，說明隨寄售貨確認書，催促迅速會簽合同，并合同日期：2003年4月1日信函日期：2003年4月1日合同號碼：

25、JL-LESSC04SALES CONFIRMATIONREMARKS:The buyer shall have the covering letter of credit which should reach the Seller 30 days before sIn case of any discrepancy in Quality/Quantity, claim should be filed by the Buyer within 30 day:For transactions concluded on C.I.F. basis, it is understood that the

26、insurance amount will be fo is to be borne by the Buyer.The Seller shall not hold liable for nondelivery or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natural di cate issued by the China Council for the Promotion of International Trade attesting such event(s

27、).All deputies arising out of the performance of, or relating to this contract, shall be settled througl s.The arbitration shall take place in Shanghai. The arbitral award is final and binding upon both partiesThe Buyer is requested to sign and return one copy of this contract immediately after rece

28、ipt ofSpecial conditions: ( These shall prevail over all printed terms in case of any conflict.)THE SELLERTHE BUYERSHANGHAI JIANLONG IMP.& EXP. CO., LTD. Leisure International TradingCorporationZHANG LILYGERALDMEIER CHIEF MANAGER Chief Manager(signature) ( signature)操作八：審核信用證請根據審證的一般原則和方法對收到的信用證進行認真細致的審核，列明 信用證存在的問題并陳述要求改證的理由。操作九修改信用證根據你的審證結果草擬改證函，要求列明不符點，并清晰告知客戶如何進 行修改。信函日期：2003年4月25日操作十托運訂艙在收到信用證修改