国际贸易实务上机作业.docx

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