国际贸易实务上机作业.docx
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国际贸易实务上机作业
操作1：
建交要求
F.L.SMIDTH&CO.A/S
77,VIGERSLEVALLE,DK-2500VALBY
COPENHAGEN,DENMARK
FAX:
（01）201190
DATE:
MARCH,2TH,2003
DearSir,
WeoweyournameandaddresstotheAsiraSourceinmarch,2003.Weavailourselvesofthisopportunitytoapproachyoufortheestablishmentoftraderelationswithyou.
Inordertoacquaintyouwithourbusinessline,weencloseacopyofourExportListcoveringthemainitemssuppliableatpresent.
Shouldanyoftheitemsbeofinteresttoyou,pleaseletusknow.Weshallbegladtogiveyouourlowestquotationsuponreceiptofyourdetailedrequirements.
Inourtradewithmarchantsofvariouscountries,wealwaysadheretotheprincipleofequalityandmutualbenefit.Itissoourhopetopromote,byjointefforts,bothtradeandfriendshiptoourmutualadvantage.
Welookforwardtoreceivingyouenquiriessoon.
Yourfaithfully,
Encl.
操作2：
报价要求
CIF=（实际采购成本+国内费用+出口运费）/（1-110%×保险费率-利润率）
代入数据：
实际采购成本=含税成本-含税成本*出口退税率/（1+增值税率）
YE803=210-210*0.09/（1+0.17）
=210-22.113
=187.89
TE600=250-250*0.09/（1+0.17）
=250-26.325
223.68
积载系数:
YE803=TE600=1.2*0.76*0.5/0.033=13.8
Copenhagen
运费等级14—20
采用40英尺（11.8*2.13*2.18）的集装箱,每个集装箱可以装120辆，包装费率4125美元,则每辆平均费率34.38美圆
每辆车国内费用:
（10*1200+500+1000+650+50+800+2000+1000）/1200=15
则CIF价格：
YE803=（187.89+15+34.38）/（1-110%*（0.006+0.003）-0.1）
=237.27/（1-0.0099-0.1）
=266.57
TE600=（223.68+15+34.38）/（1-110%*（0.006+0.003）-0.1）
=273.06/0.8901
=306.77
CIFC5价格：
YE803=266.57*（1+0.05）=279.89
TE600=306.77*1.05=322.11
投保金额：
YE803=279.89*（0.006+0.003）*600=2.52*600=1512
TE600=314.21*（0.006+0.003）*600=2.9*600=1739.39
CIFC5价格换算为美元：
YE803=279.89/8.25=33.93
TE600=314.21/8.25=39.04
操作3：
发盘要求
F.L.SMIDTH&CO.A/S
77,VIGERSLEVALLE,DK-2500VALBY
COPENHAGEN,DENMARK
FAX:
（01）201190
DATE:
MARCH,12TH,2003
DearSir,
WeareverypleasedtoreceiveyourenquiryofMARCH7,2003andencloseourillustratedcatalogueandpricelistgivingthedetailsyouaskfor.
Forthe"Forever"brandbicycleaboutYE803/TE600,wehavefivecolorforyoutochoose,suchasblue,green,red,purpleandwhite.Alsobyseparatepost,wearesendingyousomepicturesofthe"Forever"brandbicycleaboutYE803/TE600andfeelconfidentthatwhenyouhaveexaminedthemyouwillagreethegoodsarebothexcellentinqualityandreasonableinprice.
Afterstudyingourpricesyouwillnotbesurprisedtolearnthatwefinditdifficulttomeetthedemand.Butifyouplaceyourorderwithinsevendays,wewouldensurepromptshipment.ShipmenttobemadeattheendoftheMayafterreceiptofyourorderpaymentbyL/Cpayablebysightdraft.Regardinginsurance,thecoverageisfor110%ofinvoicevalueagainstAllRisksandWarRisk.
Weinviteyourattentiontoourotherproducts,detailsofwhichyouwillfindinthecatalogue,andlookforwardtoreceivingyourfirstorder.
Yourfaithfully,
操作4：
还价要求
海洋运输运费为：
34.38美圆
销售收入：
YE803=62*8.25*600=37200*8.25=306900
TE600=68*8.25*600=40800*8.25=336600
实际采购成本＝购货成本－退税收入
YE803＝210*600-210×600×9%/（1+17%）
=126000-126000*0.09/1.17
=126000-9692.31
=116307.69
TE600=250*600-250*600*9%/（1+17%）
=150000-150000*0.09/1.17
=138461.54
出口运费：
34.38/辆
则总的出口运费为：
34.38*1200*8.25=41256*8.25=340362
总的国内费用：
15*1200=18000
保险费用：
发票金额*110%*保险费率
YE803=306900*1.1*（0.006+0.003）=3038.31
TE600=336600*1.1*（0.006+0.003）=3332.34
客户佣金=CIF报价*佣金费率
YE803=306900*0.05=15345
TE600=336600*0.05=16830
则总的利润为：
总销售收入-实际采购总成本-出口运费-总的国内费用-保险费用-可户佣金
代入数据：
总的利润=643500-254769.23-340362-18000-6370.65-32175=-8176.88
YE803的利润=306900-116307.69-（340362+18000）/2-3038.31-15345=-6972
TE600的利润=336600-138461.54-（340362+18000）/2-3332.34-16830=-1204.88
则YE803亏损6972元，TE600亏损1204.88元
二．设YE803和TE600国内采购价分别为M和N，则
M=单位收入-利润-佣金-国外运费-国内费用-保险费用+出口退税
M=（62-62*0.06-62*0.05-34.38-15/8.25-62*1.1*0.009）*8.25+M*0.09/1.17
=62*（1-0.06-0.05-1.1*0.009）*8.25-34.38*8.25-15+M*0.09/1.17
则M（1-0.09*1.17）=62*（1-0.06-0.05-1.1*0.009）*8.25-34.38*8.25-15
=62*（1-0.06-0.05-0.0099）*8.25-283.635-15
=62*0.8801*8.25-283.635-15
=151.5362
则M=151.5362/0.8965=169.03
同理可得N=（68*0.8801*8.25-283.635-15）/0.8965
=217.63
CIF=（实际采购成本+国内费用+出口运费）/（1-110%×保险费率-利润率）
实际采购成本=含税成本-含税成本*出口退税率/（1+增值税率）
YE803=210-210*0.09/（1+0.17）
=210-22.113
=187.89
TE600=250-250*0.09/（1+0.17）
=250-26.325
223.68
则CIFYE803=（187.89+15+34.38*8.25）/（1-110%*0.009-0.06）
=486.525/0.9301
=523.09
CIFC5=523.09*1.05/8.25=66.57
CIFTE600=（223.68+15+34.38*8.25）/（1-110%*0.009-0.06）
=561.57
CIFC5=561.57*1.05/8.25=71.47
操作5：
还盘要求
F.L.SMIDTH&CO.A/S
77,VIGERSLEVALLE,DK-2500VALBY
COPENHAGEN,DENMARK
FAX:
（01）201190
Date:
MARCH,22TH,2003
DearSirs,
WelearnfromyourletterofMAR.17TH,2003thatourpriceforthesubjectarticleisfoundtobeonthehighside.
Muchaswewouldliketocooperatewithyouinexpandingsales,weareregretfulthatwejustcannotseeourwaycleartoentertainyourcounter-offer,asthepricewequotedisquiterealistic.
Tospeedupourbusiness,wecantellyouthatthehighestpriceswecanacceptareasfollows:
YE80326'
USD66.00
perset
CIFC5Copenhagen
TE60024'
USD71.00
perset
CIFC5Copenhagen
Asamatteroffact,wehavereceivedalotofordersfromvarioussourcesatourlevel.
Ifyouseeanychancetodobetter,pleaseletusknow.Onaccountofalimitedsupplyavailableatpresent,wewouldaskyoutoactquickly.Thisoffermustbewithdrawnifnotacceptedwithinthreedays.Wecanacceptthe30daystimeL/C.
Inthemeantime,pleasekeepuspostedofdevelopmentsatyourend.Weassurethatanyenquiriesfromyouwillreceiveourpromptattention.
Yourfaithfully,
操作6：
成交要求
实际成本＝（210+250）×600×（1-1/1.17%×9%）/8.25＝30881.12
购货总成本：
（66*600+71*600）=82200
总退税收入：
购货总成本*出口退税率/（1+0.17）=6323.08
国内费用=（10*1200+500+1000+650+50+800+2000+1000）/8.25=2181.82
海洋运费：
积载系数:
YE803=TE600=1.2*0.76*0.5/0.033=13.8
Copenhagen
运费等级14—20
采用40英尺（11.8*2.13*2.18）的集装箱,每个集装箱可以装120辆，包装费率4125美元,则每辆平均费率34.38美元。
海洋总运费=34.38*1200=41256
保险费：
（66+71）*600*（1+0.1）*（0.006+0.003）=813.78
佣金：
（66+71）*600*0.05=4110
合同利润额=成交金额-实际采购成本-国内费用-海洋运费-保险费-佣金
=82200-30881.12-2181.82-41256-813.78-4110
=2957.28
利润率=利润额/成交金额=3.6%
操作7：
出口合同签订
金海贸易公司
GOLDENSEATRADINGCORPORATION
-----------------------------------------------------------
ADD.:
8THFLOOR,JINDUBUILDING,TEL:
86-21-64331255
277WUXINGROAD,FAX:
86-21-64331256
SHANGHAI,CHINA
-----------------------------------------------------------
TO:
F.L.SMIDTH&CO.A/S FAX:
（01）201190
DATE:
April1,2003
DearSirs,
ManythanksforyourorderNo.9711andwearesendingyouoursignedSalesConfirmationNo.JH-FLSSC06induplicate.Pleasecountersignandreturnforourfile.
Astheshipmentdateisapproaching,pleaseimmediatelyinstructyourbanktoissuetherelevantL/Cinourfavorotherwisetheshipmentdatemaybedelayed.
Bestregards!
Yoursfaithfully,
GOLDENSEATRADINGCORP.
SALESCONFIRMATION
S/CNo.:
JH-FLSSC06
Date:
1-Apr-03
TheSeller:
GOLDENSEATRADINGCORPORATION
TheBuyer:
F.L.SMIDTH&CO.A/S
Address:
8THFLOOR,JINDUBUILDING,277WUXINGROAD,SHANGHAI,CHINA
Address:
77,VIGERSLEVALLE,DK-2500VALBY,
COPENHAGEN,DENMARK
E-Mail:
86-21-64331256
E-Mail:
（01）201190
ItemNo.
Commodity&Specifications
Unit
Quantity
UnitPrice
Amount
（US$）
（US$）
YE80326'
TE60024'
SET
SET
600
600
66
71
39600
42600
TOTALCONTRACTVALUE:
SAYUSDOLLARSEIGHTYTWOTHOUSANDANDTWOHUNDREDONLY
PACKING:
TOBEPACKEDINCARTONSOFONESETEACH,
TOTAL1200CARTONS.
PORTOF
FROMSHANGHAICHINATOCOPENHAGEN,DENMARK.
LOADING&
DESTINATION:
TIMEOF
TOBEEFFECTEDBEFORETHEENDOFMAY31,2003WITH
PARTIALSHIPEMNTANDTRANSHIPMENTALLOWED
SHIPMENT:
TERMSOF
TTHEBUYERSHALLOPENTHOUGHABANKACCEPTABLETOTHE
SELLERANIRREVOCABLELETTEROFCREDITPAYABLEAT30DAYS'
SIGHTWHICHSHOULDREACHTHESELLERBYTHEENDOFAPRIL25,2003
ANDREMAIMVALIDFORNEGOTIATIONINCHINAUNTIL15THDAYAFTER
THEDATEOFSHIPMENT.
PAYMENT:
INSURANCE:
THESELLERSHALLCOVERINSURANCEAGAINSTALLRISKSAND
WARRISKFOR110%OFTHETOTALINVOICEVALUEASPERTHE
RELEVANTOCEANMARINECARGOCLAUSESOFTHEPEOPLE'S
INSURANCECOMPANYOFCHINADATED1/1/1981.
REMARKS:
1.ThebuyershallhavethecoveringletterofcreditreachtheSeller30daysbeforeshipment,failing
whichtheSellerreservestherighttorescindwithoutfurthernotice,ortoregardasstillvalidwholeorany
partofthiscontractnotfulfilledbytheBuyer,ortolodgeaclaimforlossesthussustained,ifany.
2.IncaseofanydiscrepancyinQuality/Quantity,claimshouldbefiledbytheBuyerwithin130daysafterthe
arrivalofthegoodsatportofdestination;whileforquantitydiscrepancy,claimshouldbefiledbytheBuyer
within150daysafterthearrivalofthegoodsatportofdestination.
3.FortransactionsconcludedonC.I.F.basis,itisunderstoodthattheinsuranceamountwillbefor110%ofthe
invoicevalueagainsttherisksspecifiedintheSalesConfirmation.Ifadditionalinsuranceamountorcoverage
required,theBuyermusthavetheconsentoftheSellerbeforeShipment,andtheadditionalprem
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