国贸上级实习操作自行车18.docx
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国贸上级实习操作自行车18
上海金海贸易公司
2003年3月的《亚洲杂志》(AsiaSource)上刊登,丹麦F.L.SMIDTH公司欲求购中国产的自行车公司全称和详细地址为:
F.L.SMIDTH&CO.A/S
77,VIGERSLEVALLE,DK-2500VALBY
COPENHAGEN,DENMARK
FAX:
(01)201190
请给丹麦客户发一封建立业务关系的信函,要求格式完整、正确,主要内容包括公司介绍、可提供的产品介绍(永久牌、凤凰牌等),说明另邮航寄商品目录,并表达期待尽快与对方达成具体交易的热切愿望等。
信函日期:
2003年3月2日
操作一:
建交参考
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/SFAX:
(01)201190
DATE:
MARCH2,2003
DearSir/Madame,
WehaveyournameandaddressfromtheAsianSourceandaregladtolearnyourinterestinChinesebicycles.
Wehavebeeninthelightindustrialfieldsince1975andhavegrowntobecomeoneoftheleadingImp.&Exp.companiesinChina,dealingwithawiderangeofcommoditieslikebicycles,traditionalChinesehandicrafts,andsoon.Weareexportingbicyclesofvariousbrandsamongwhich"Forever"and"Phoenix"Brandarethemostfamousones.Bykeepingtheprincipleof"EXCELLENTQUALITY,COMPETITIVEPRICE,SUPERIORSERVICE",wehavewonaverygood
reputationfromallofourcustomers.
ThroughourstudyofEuropeanmarket,bicycle,becauseofitscheap-price,convenience,non-air-pollution,andagoodmeansofkeepingfit,hasreceivedawarmerwelcomeinrecentyears.Sowearequitesurethatourproductswillmeettherequirementsofyourcustomers.
Bytakingthisopportunity,wehopetoextendourbusinessrelationshipwithyouandourillustratedcatalogswillbesenttoyoubyseparatepost.Pleasedonothesitatetospecifytheitems,whichinterestyouandsendusyourinquirybyreturn.Youwillcertainlyenjoythebestcooperationprovidedbyus.
Withbestregards.
Yoursfaithfully,
GOLDENSEATRADINGCORP.
xxxMANAGER
操作二:
岀口报价核算
商品:
永久牌山地自行车
货号:
YE803/TE600
颜色:
蓝、绿、红、紫、白(其他商品资料可在TMT信息查询系统中查询)
已知出口退税为9%,
国内费用:
出口包装费每辆10元;
整批货物(两个货号1200辆)共需仓储费500元;
国内运杂费1000元;商检费650元;报关费50元;
港口费800元;业务费2000元;其它1000元。
保险:
发票金额加10%投保一切险和战争险,
费率分别为0.6%和0.3%;
公司要求的预期利润率为成交价格的10%并以即期信用证作为付款方式。
核算要求:
请根据上述条件,以美元为报价单位进行岀口报价核算,列岀详尽的计算过程(分步计算,结果保留4位小数,最后报价取2位小数)。
操作二:
报价参考
金海贸易公司
货号:
YE80326'
1)实际成本=采购成本-退税收入
=210—210X9%/(1+17%)=193.8462(元/辆)
2)国内费用:
10+(1000+700+800+500+2000+1000)/1200=15(元/辆)
3)因为,客户询盘中要求数量每个货号各600辆,2各货号一共1200辆
所以,采用40英尺集装箱装运最合适
40英尺集装箱装箱量:
55/(1.2&76X0.5)=120.6140,取整,120箱
岀口运费=3935X8.25/120=270.5312(元/辆)
4)岀口报价:
CIFC5=(实际成本+国内费用+岀口运费)/(1-佣金率-预期利润率-(1+加成率)X保费率)
=(193.8462+15+270.5312)/(1--5%-10%(110%0.9%))/8.25
=69.17美元/辆货号:
TE60024'
1)实际成本=采购成本-退税收入
=250—250X9%/(1+17%)=230.7692(元/辆)
2)国内费用:
10+(1000+700+800+500+2000+1000)/1200=15(元/辆)
3)因为,客户询盘中要求数量每个货号各600辆,2各货号一共1200辆
所以,采用40英尺集装箱装运最合适
40英尺集装箱装箱量:
55/(1.20.76X0.5)=120.6140,取整,120箱
岀口运费=3935X8.25/120=270.5312(元/辆)
4)岀口报价:
CIFC5=(实际成本+国内费用+岀口运费)/(1-佣金率-预期利润率-(1+加成率)X保费率)
=(230.7692+15+270.5312)/(1--5%-10%(110%0.9%))/8.25
=74.49美元/辆
操作三:
草拟发盘函
请根据客户来函要求,写一封发盘信,详细回答客户提岀的问题,告知对方交易的基本条件,并敦促对方尽快做出决定,发盘有效期为七天。
交易的基本条件:
1.保险:
按发票金额加成10%投保一切险及战争险。
2.支付方式:
即期信用证。
3.装运:
五月底装运。
信函日期:
2003年3月12日
操作三:
发盘参考
金海贸易公司
GOLDENSEATRADINGCORPORATION
TEL:
86-21-64331255
FAX:
86-21-64331256
ADD.:
8THFLOOR,JINDUBUILDING,
277WUXINGROAD,
SHANGHAI,CHINA
DATE:
MARCH12,2003
DearSirs,
ThankyouforyourletterinquiringforourForeverBrandBicycles.Basedonyourrequirement,wearegladtoinformyouthatwecansupplyYE80326'andTE60024'bicycleswiththefavorablequotationasbellow:
FOREVERBRANDBICYCLE:
YE803
26'
USD69.17
perset
CIFC5
Copenhagen
600SETS
TE600
24'
USD74.49
perset
CIFC5
Copenhagen
600SETS
Availablecolors:
blue;green;red;purple;white.
Packing:
Tobepackedincartonsofoneseteach,120cartonstoa40'container.
ShipmentiseffectedduringMay2003ontheconditionthattherelevantL/C
Shipment:
arrivesbytheendof25thApril2003.
PaymentshallbemadebyanirrevocableSightLetterofCreditforfull
Payment:
contractvaluethroughabankacceptabletotheSeller.
For110%invoicevaluecoveringAllRisks&WarRiskasperP.I.C.Cdated
Insurance:
1/1/1981.
Theabovequotationisvalidwithin7days.
Youwillfindthatthepricesquotedareveryreasonableandincaseyouneedmoreinformation,weshallbeonlytoogladtoansweryouatanytime.Wearelookingforwardtoreceivinganorderfromyou.
GOLDENSEATRADINGCORP.
MANAGER
XXX
操作四:
岀口还价核算
根据F.L.SMDTH公司的还价,请计算:
(计算过程小数请保留至4位,小于1时保留至5位,
计算结果取小数后2位)
1)各货号经还价后的总利润额分别为多少元人民币?
2)若接受对方价格,而我公司的利润率又不得少于6%,那么,在其它条件不变的情况下,公
司应掌握的国内采购价分别为多少元人民币?
再次报价:
重新报出公司利润为6%的CIFC5价格
操作四:
还价参考
金海贸易公司
1)利润核算
货号YE80326'
总利润额二销售收入一客户佣金一岀口保费一实际成本一国内费用一岀口运费
=62.00*8.25*600*(1-5%-110%*0.9%)-210*600*(1+17%-9%”(1+17%)
-(100+80+70+200+50+1200+100)*10/2-3935*10*8.25/2
=890.2477元
货号TE60024'
总利润额二销售收入一客户佣金一岀口保费一实际成本一国内费用一岀口运费
=68.00*8.25*600*(1-5%-110%*0.9%)-250*600*(1+17%-9%)/(1+17%)
-(100+80+70+200+50+1200+100)*10/2-3935*10*8.25/2
=6657.3715元
2)成本核算:
设含税国内采购价格为x
货号YE803:
62X(1—6%—5%—110%X0.9%)X8.25—3935/120X8.25—1800/120
=[X—x/(1+17%)X9%]
62X0.8801X3.25—270.5312—15=0.9231X
X=164.64/0.9231
=178.36(元)/辆
货号TE600:
[68X1—5%—6%—110%X0.9%)—32.7917—1.8182]X.25=[X—x/(1+17%)X9%]
25.2369X8.25=0.9231X
208.2344=0.9231X
X=225.55(元)/辆
3)再次报价:
—110X0.9%—5%—6%)
货号YE803:
=[(210-16.1538+15)/8.25+32.7917]/(1
=[25.3147+32.7917]/0.8801
=66.02
取整报价为YE803:
US$66.00perset;
—110X0.9%—5%—6%)
货号TE600:
[(250-19.2308+15)/8.25+32.7917]/(1
=[29.7902+32.7917]/0.8801
=71.11
取整报价为TE600:
US$71.00perset.
操作五:
拟写还盘函
请根据操作指南中还盘函电的写作要求给F.L.SMIDTH公司写一封还盘信,提出对方还价
难以接受,重新报出公司利润率为6%的CIFC5哥本哈根的价格(取整),报价有效期为3天
并告知公司可以接受30天远期信用证付款。
信函日期:
2003年3月22日
操作五:
还盘参考
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/SFAX:
(01)201190
DATE:
March22,2003
DearSirs,
Wehavecarefullyconsideredtheopinionyouexpressedinyourmailofcounteroffer.Wearedoingthebesttosetourpriceaslowaspossiblewithoutasacrificeofqualityinsearchingthesuitablesuppliers.Thoughwemaypossiblyacceptyourpaymentterm,i.e.byL/Cat30days'sight,wehaveregretfullypointoutthatthepricesmentionedinyourmailareunacceptable.
Consideringtheexcellentqualitysubmittedandthecontinualriseinexportcost,itisalmostimpossibleforustomakeanyfurtherreduction.However,inviewoftheinitialtransactionbetweenusandthespecialcharacterofyourmarket,wehavedecidedtogiveyouthefollowingfavorablequotation,whichistheutmostwecando:
FOREVERBRANDBICYCLE:
CIFC5Copenhagen
CIFC5Copenhagen
YE80326'USD66.00perset
TE60024'USD71.00perset
Sincethisofferisvalidonlyfor3days,pleasetakethisadvantageandgiveusyouracceptancebyE-mailassoonaspossible.
Withbestregards!
Yoursfaithfully,
GOLDENSEATRADINGCORP.
Manager
XXX
操作六:
岀口成交核算
请根据你与国外客户最终达成的交易条件,作岀详细的岀口合同核算,其中包括:
购货总成本
总退税收入
实际采购成本
费用细目及总额(包括:
国内费用、海洋运费、保险费、佣金)
合同利润额及利润率注意:
计算过程保留四位小数,最后结果保留二位小数
操作六:
成交参考
金海贸易公司
合同核算:
1.成交金额=(66.00>600+71.00X600)X8.25=678150
2.
2.购货总成本=
(210+250)X600=276000元
4.实际成本=(210+250)X300X(1-1/1.17%X9%)=254769.2308
5.
业务费用=10X1200+1000+700+800+500+2000+1000=18000
7.岀口保费=678150X110%X0.9%=6713.685
8.客户佣金=678150X5%=33907.50
上缴利润二成交金额-实际成本-业务费用-岀口运费-岀口保费-客户佣金
=678150—254769.2308—18000—324637.50—6713.685—33907.50
=40122.08
利润率二利润额/成交金额
=40122.08/678150.00=5.92%
上缴利润为40122.08,利润率为5.92%.
操作七:
出口合同签订
步骤一
请根据出口合同基本条款的要求和双方在信中确定的条件制作售货确认书,要求条款内容全面、具体。
步骤二
给国外客户寄岀成交签约函,感谢对方的订单,说明随寄售货确认书,催促迅速会签合同,并希望信用证在4月25日前开到。
(空白合同可在TMT信息查询系统中下载)
合同日期:
2003年4月1日
信函日期:
2003年4月1日
合同号码:
JH-FLSSC06
操作七:
合冋参考<1><2>
金海贸易公司
GOLDENSEATRADINGCORPORATION
TEL:
86-21-64331255
FAX:
86-21-64331256
ADD.:
8THFLOOR,JINDUBUILDING,
277WUXINGROAD,
SHANGHAI,CHINA
TO:
F.L.SMIDTH&CO.A/SFAX:
(01)201190
DATE:
April1,2003
DearSirs,
ManythanksforyourorderNo.9711andwearesendingyouoursignedSalesConfirmationNo.JH-FLSSC06induplicate.Pleasecountersignandreturnforourfile.
Astheshipmentdateisapproaching,pleaseimmediatelyinstructyourbanktoissuetherelevantL/Cinourfavorotherwisetheshipmentdatemaybedelayed.
Bestregards!
Yoursfaithfully,
GOLDENSEATRADINGCORP.
Manager
操作七:
合冋参考<1><2>
TheSeller:
GOLDENSEATRADINGCORP.
Address:
8THFLOOR,JINDUBUILDING,
277WUXINGROAD,
SHANGHAI,CHINA
S/CNo.:
JH-FLSSC06
Date:
April1st2003
TheBuyer:
F.L.SMIDTH&CO.A/S
Address:
77,VIGERSLEVALLE,
DK-2500VALBY,
COPENHAGEN,DENMARK
SALESCONFIRMATION
ItemNo.
Commodity&Specifications
Unit
Quantity
UnitPrice
(US$)
AMOUNT
(US$)
FOREVERBRANDBICYCLE
CIFC5%COPENHAGEN
1
YE80326'
SET
600
66.00
39600.00
2
TE60024'
SET
600
71.00
42600.00
TOTAL
82200.00
TOTALCONTRACTVALUE:
SAYUSDOLLARSEIGHTYTWOTHOUSANDANDTWO
HUNDREDONLY
PACKING:
TOBEPACKEDINCARTONSOFONESETEACH,
TOTAL1200CARTONS.
PORTOF
FROMSHANGHAICHINATOCOPENHAGEN‘DENMARK.
LOADING
&
DESTINATION:
SHIPMENT:
TOBEEFFECTEDBEFORETHEENDOFMAY31,2003WITH
PARTIALSHIPEMNTANDTRANSHIPMENTALLOWED
PAYMENT:
TTHEBUYERSHALLOPENTHOUGHABANKACCEPTABLETOTHESELLERANIRREVOCABLELETTEROFCREDITPAYABLEAT30DAYS'SIGHTWHICHSHOULDREACHTHESELLERBYTHEENDOFAPRIL25,2003
ANDREMAIMVALIDFORNEGOTIATIONINCHINAUNTIL15THDAYAFTERTHEDATEOFSHIPMENT.
INSURANCE:
THESELLERSHALLCOVERINSURANCEAGAINSTALLRISKSANDWARRISKFOR110%OFTHETOTALINVOICEVALUEASPERTHERELEVANTOCEANMARINE