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课程论文题
课程论文
题目:
国际结算业务设计方案书
课程:
国际结算
专业:
国际经济与贸易
班级:
05国贸本一
小组成员王学芬鲍颖方宇仙陈珺李丹
完成日期:
2008年5月
温州大学商学院制
目录
一、方案简介……………………………………………………………1
二、产品目录……………………………………………………………2
三、外贸函电
⑴建交信……………………………………………………………3
⑵对方询盘信………………………………………………………4
⑶我方发盘信………………………………………………………5
附一:
出口报价核算……………………………………………6
⑷对方还盘信………………………………………………………7
⑸我方还盘信………………………………………………………8附二:
还价核算……………………………………………………9
⑹对方接受信………………………………………………………10
⑺签约函……………………………………………………………11
⑻售货确认书………………………………………………………12
方案简介
本小组共有六个人,小组分工时先分为买家和卖家两组,然后在两个小组中由个人具体负责某方面(如建交、还盘等)的业务。
为了更好地完成方案设计,在小组分工时,我们以便于沟通交流和各施所长为基本原则,因为叶少俊、赖超伟、邢决功三人同寝室,所以他们三人为一小组,扮演卖家角色,而买家小组三个人中邓德怀、朱江彪两人同寝室,也是比较容易沟通和协调的,具体的业务分工则由小组成员民主决定,成员在各自负责的函电上署名。
我们方案的题目为“温州众成贸易有限公司钟表出口业务”,温州众成贸易有限公司是卖方小组虚拟注册成立的外贸公司,公司名称取自“众志成城”,公司地址为温州市黎明西路8号国贸中心6楼,主要从事钟表等轻工产品的出口业务。
买方GoldenCityImports的名称和地址等信息是在商务部网站世界买家数据库中搜索到的,该公司位于美国洛杉矶市,主要从事钟表的进口。
整个方案的外贸业务从建交开始,经过询盘、发盘、还盘直到到签订合同为止,整个方案的开展以外贸函电为载体,同时还包括报价、核算的计算过程。
方案中使用到的数据,如出口税率、各种费用等都来源于Teach-meTrade(TMT3)的信息查询系统,产品信息也来自于TMT3交易商品资料查询中心,限于篇幅,我们在第二部分产品目录中只节选了其中的四种产品。
方案中用到的相关数据列举如下:
税率:
出口税率为17%,出口退税率为9%。
国内费用(一个20英尺集装箱):
仓储费1600元;国内运杂费1200元;
商检费100元;港区杂费1100元;
经营管理费500元;其他费用500元。
运费:
2000美元/一个20英尺集装箱
保险:
10%加成后一切险(ALLRISKS)和战争险(WARRISKS),费率分别为0.8%,0.2%。
预期利润:
10%。
汇率:
1美元=8.25人民币(这是系统中的汇率,并非实际汇率)。
产品目录
商品大类
图片
钟表
货号
品名
包装方式
8130G3
Clock
24只/纸箱
包装尺码
包装重量(毛/净)
含税采购成本
42.5×27.5×31.5cm
12/10kgs
10元/只
商品大类
图片
钟表
货号
品名
包装方式
7808J1
Clock
24只/纸箱
包装尺码
包装重量(毛/净)
含税采购成本
42.5×27.5×31.5cm
12/10kgs
11元/只
商品大类
图片
钟表
货号
品名
包装方式
7808P
Clock
24只/纸箱
包装尺码
包装重量(毛/净)
含税采购成本
42.5×27.5×31.5cm
12/10kgs
8元/只
商品大类
图片
钟表
货号
品名
包装方式
8130G2
Clock
24只/纸箱
包装尺码
包装重量(毛/净)
含税采购成本
42.5×27.5×31.5cm
12/10kgs
8.5元/只
设计书内容:
温州众成贸易有限公司
WENZHOUZHONGCHENGTRADECO.,LTD.
ADD.:
6F,WenzhouInt'lTradeCentreTEL:
(860577)88862924
8LimingWestRoad,Wenzhou(860577)88877111
Zhejiang,ChinaFAX:
(860577)88877000
TO:
GOLDENCITYIMPORTS
650SouthHillStreet,Suite#318
LosAngeles,USA
TEL:
(213)622-5933
FAX:
(213)622-4768
DATE:
27thDec,2007
DearSir,
WehavegotyournameandfaxnumberfromtheInternetandaregladtointroduceourselvestoyouasaspecializedcompanyhandlingclocks.
Ourfirm,whichislocatedinWenzhou,hasbeendoingbusinesswithcustomersfrommanycountries,andenjoysahighreputation.wehandleawiderangeofclocks,suchastraditionalChineseclocks,electricclocksandsoon.Lastyear,weexportedoverfivemillionclocksofvariouskindstoEuropeandNorthernAmerica.
OurexperienceofdoingbusinesswithforeigncustomershasenabledustoknowthatChineseclocksaresellingwellbecauseoftheirattractivedesign,finequalityandlowprice.Soweareconfidentthatourcommoditieswillbeprovedtobequitesatisfactorytoyourcustomers.
Wearenowtakingthisopportunitytoexpressourdesiretoestablishdirectbusinessrelationswithyouonthebasisofequalityandmutualbenefit.Foryourselection,wearesendingyouacopyofourlatestcatalogthatmightbesuitableforyourmarket.
Withbestregards!
Yoursfaithfully,
WENZHOUZHONGCHENGTRADECO.,LTD.
YeShaojun
Manager
GOLDENCITYIMPORTS
ADD.:
650SouthHillStreet,Suite#318TEL:
(213)622-5933
LosAngeles,USAFAX:
(213)622-4768
TO:
WENZHOUZHONGCHENGTRADECO.,LTD.
ADD.:
6F,WenzhouInt'lTradeCentreTEL:
(860577)88862924
8LimingWestRoad,Wenzhou(860577)88877111
Zhejiang,ChinaFAX:
(860577)88877000
DATE:
29thDec,2007
DearSirs,
Wehavereceivedyourfaxdated27thDec,2007.Weareverygladtolearnofyourdesireofestablishingbusinessrelationswithus.Afterstudyingyourcatalog,wefindyourChangjiangBrandClockArtNo.8130G3,7808J1,7808P,8130G2aresuitableforourmarket.Wewanttobookone20'containerwithalltheseartno.equallyassorted.Pleasequoteusyourlowestpricesfortheabove-mentioneditemsonthebasisofCIFC5LosAngeleswithdetails,includingpacking,shipment,insuranceandtermsofpayment.
Wearelookingforwardtoyourearlyreply!
Withbestregards!
Yoursfaithfully,
GOLDENCITYIMPORTS
DengDehuai
Manager
温州众成贸易有限公司
WENZHOUZHONGCHENGTRADECO.,LTD.
ADD.:
6F,WenzhouInt'lTradeCentreTEL:
(860577)88862924
8LimingWestRoad,Wenzhou(860577)88877111
Zhejiang,ChinaFAX:
(860577)88877000
650SouthHillStreet,Suite#318
LosAngeles,USA
TEL:
(213)622-5933
FAX:
(213)622-4768
DATE:
30thDec,2007
DearSirs,
Thankyouforyourfaxof29thDec,2007fromwhichwelearnofyourinterestinourChangjiangBrandClockArtNo.8130G3,7808J1,7808P,8130G2.Wearesurethattheyarewelluptoyourhighstandardsofqualityandservice.Hereby,wequoteourfavorablepricesasfollows:
(1)Commodity:
ChangjiangBrandClock
(2)UintPrice:
CIFC5LosAngeles
8130G3
US$1.53/PC
7808J1
US$1.66/PC
7808P
US$1.26/PC
8130G2
US$1.33/PC
(3)Quantity:
169cartonsforeachartno.total676cartonsinone20'FCLcontainer.
(4)Packing:
each24pcs.tobepackedinonecarton.
(5)Payment:
tobepayablebyanirrevocablesightletterofcreditforfullcontractvaluethroughabankacceptabletotheseller.
(6)Shipment:
fromWenzhoutoLosAngelestobeeffectedwithin30daysafterthereceiptoftherelevantL/C.
(7)Insurance:
tobecoveredbythesellerfor110%ofthecontractvalueagainstallrisksandwarriskasperC.I.C.dated1/1/1981.
Yoursfaithfully,
WENZHOUZHONGCHENGTRADECO.,LTD.
LaiChaowei
MANAGER
附一:
出口报价核算
20英寸集装箱的容积为25立方米,而每个包装箱的体积为0.425×0.275×0.31=0.0368立方米,因此每个品种有25/0.0368/4=169箱,每个品种有169×24=4056个产品。
货号8130G3
实际成本:
10-10x9%/(1+17%)=9.2308
国内费用:
(1600+1100+1000+1200+100)/(4×4056)=0.3082
出口运费:
2000×8.25/(4×4056)=1.0170
报价:
CIFC5=(9.2308+0.3082+1.0170)/(1-110%×1%-5%-10%)/8.25=10.556/0.839/8.25
=1.53(美元)/只
以下产品的国内费用及出口运费同上一货号
货号7808J1
实际成本:
11-11x9%/(1+17%)=10.1538
报价:
CIFC5=(10.1538+0.3082+1.0170)/(1-110%×1%-5%-10%)/8.25=11.479/0.839/8.25
=1.66(美元)/只
货号7808P
实际成本:
8-8x9%/(1+17%)=7.3846
报价:
CIFC5=(7.3846+0.3082+1.0170)/(1-110%×1%-5%-10%)/8.25=8.7098/0.839/8.25
=1.26(美元)/只
货号8130G2
实际成本:
8.5-8.5x9%/(1+17%)=7.8462
报价:
CIFC5=(7.8462+0.3082+1.0170)/(1-110%×1%-5%-10%)/8.25=9.1714/0.839/8.25
=1.33(美元)/只
GOLDENCITYIMPORTS
ADD.:
650SouthHillStreet,Suite#318TEL:
(213)622-5933
LosAngeles,USAFAX:
(213)622-4768
TO:
WENZHOUZHONGCHENGTRADECO.,LTD.
ADD.:
6F,WenzhouInt'lTradeCentreTEL:
(860577)88862924
8LimingWestRoad,Wenzhou(860577)88877111
Zhejiang,ChinaFAX:
(860577)88877000
DATE:
31thDec,2007
DearSirs,
Wewritetothankyouforyourfaxof30thDec,2007.
Weappreciatethegoodqualityoftheseclocks,butyourpricesseemtobeabitonthehighside.Asyouknow,clocksmadeinChinaarenewhere,andthemarketcannotacceptanewbrandwithsuchahighprice.Ourinterestedrequirementsfortheclocksaremoderate,what'smore,wehavereceivedmanybetteroffersfromyourcompetitorsatthesametime.Therefore,maywesuggestthatyougodownby10%inordertofacilitateourbusiness.Otherwise,wehavenochoicebutturntoothersuppliers.
Besides,couldyouplease,seeyourwaytoacceptpaymentbyD/Aat30days'sightwhichisourusualpracticedealingwithChinesecompanies.
PleasetakethesemattersintoseriousconsiderationandquoteyournewpriceonthebasisofCIFC5LosAngelesassoonaspossible.
Bestregards!
Yoursfaithfully,
GOLDENCITYIMPORTS
XiaoXiao
Manager
温州众成贸易有限公司
WENZHOUZHONGCHENGTRADECO.,LTD.
ADD.:
6F,WenzhouInt'lTradeCentreTEL:
(860577)88862924
8LimingWestRoad,Wenzhou(860577)88877111
Zhejiang,ChinaFAX:
(860577)88877000
650SouthHillStreet,Suite#318
LosAngeles,USA
TEL:
(213)622-5933
FAX:
(213)622-4768
DATE:
2thJan,2008
DearSirs,
Wehavecarefullyreadyourfaxdated31thDec,2007.
Afterdiscussingthematterwithourmanufacturers,wewouldgladlyinformyouthatyoucouldgeta3%reduction.Pleasenotethatthisisabigconcessiononourpartwhichshowsourgoodwillandsincerityinestablishingbusinessrelationsbetweenus.Youcansurelyfindlaterthatthequalityofourproductsissecondtonone,andthata3%reductionisthebestyoucanobtain.
Bytheway,aswearenewtoeachother,yoursuggestionofD/Aat30dayssightisunacceptable.Maybeaftersometransactionsaresuccessfullyexecuted,youcanobtainsuchfavorablepaymenttermsasD/Patsight.
Meanwhile,wewouldliketoinformyouthatowingtoarecentsharpincreaseinthecostoflaborandmaterialswewouldbeforcedtoadjustourpricesoon.Soearlyreplywouldbeinyourinterest.
Yoursfaithfully,
WENZHOUZHONGCHENGTRADECO.,LTD.
XingJuegong
Manger
附录二:
还价核算
客户还价 8130G3US$1.38CIFC57808PUS$1.13CIFC5
7808J1US$1.49CIFC58130G3US$1.20CIFC5
1.客户还价后的利润额和利润率:
总货款收入=(1.38+1.49+1.13+1.20)×8.25×169×24
=174,002.40(元)
实际总成本=10+11+8+8.5)×[1-1/(1+17%)×9%]×169×24
=140,400.00(元)
业务费用=1600+1200+100+1100+500+500=5,000(元)
出口运费=2000×8.25=16,500.00(元)
出口保费=174,002.40×110%×1%=1914.0264(元)
客户佣金=174,002.40×5%=8700.12(元)
利润总额=货款收入-实际成本-业务费用-出口运费-出口保费-客户佣金
=174,002.40-140,400.00-5,000-16,500.001914.0264-8700.12
=1488.25(元人民币)
利润率=1488.25/174,002.40=0.86%
2.经客户还价后,出口商应掌握的国内供货价格(含税):
=实际成本+退税收入=销售收入-利润-佣金-出口保费-出口运费-国内费用
8130G3
还价后实际成本1.38×(1-110%×1%-5%-5%)×8.25 -0.3082-1.0170=8.7961元/只
还价后购货成本8.7961/[1-9%/(1+17%)]=9.53元/只
7808J1
还价后实际成本1.49×(1-110%x1%-5%-5%)×8.25 -0.3082-1.0170=9.6028元/只
还价后购货成本9.6028/[1-9%/(1+17%)]=10.40元/只
7808P
还价后实际成本1.13×(1-110%×1%-5%-5%)×8.25-0.3082-1.0170=6.9625元/只
还价后购货成本6.9625/[1-9%/(1+17%)]=7.54元/只
8130G3
还价后实际成本1.20×(1-110%×1%-5%-5%)×8.25-0.3082-1