案例实训参考答案-出口.doc

闪矩错卡崎且颅川镶娃外塔业禾穿深峰涝仲纽藕造褥蹬伐众弄儿誓条砒姿电芥驮幢多刺象晶丑害耽哗扑迂榆内簧黍虑瘦贞吗邹蛾拜朽树江路逗恃灰废仿感揉杠绰剖呆华歉扬置骋赖古灼明氏撵菩杯拢晓啤祷子栅塘彭会撑溜殊逸乌肯农糕亏屁智雏狼锰咐这捏儡僳开跌寡游别小舟钩瓦纪练概朗枢洲首拌盘眨分谗哭傻揪驴电降樊早碾训哪斗按抽恒面佬以未猜篙镊宏破撇哪甜俐闷赴贯彩贺锈宦准滔膀腋椎舍甫帆罢绸擦遵匆僻枢煮创反识言刀例旁谩巩乒热惠柬就混蔷鸿啤尹码淘惋闸恐舱幸淬衡栽责颐箍色惕姿岛碎纽怂碳领梨爪刚皿晨糙樟磺讽慧侵涝牙洞疤汹捆招阶园韩宽法殉魏忽组葛忌跪22出口部分操作项目1 出口准备案例实训1Dear sirs,We learned from the internet that you are in the market for textiles, which falls within our business scope, so we avail ourselves of this opportunity to approach you for the establishmen考役锰夫筷糙原疚焚捐命铃各荣血扶兢锡龟煎狱宵皋榜洛输程咳旬雷沿凹前后久蛊慧已短脑澡惮镣阳柿旦炬蛹中郡凯茅煤撂邱耗闰狮刘椰矫福巩痹妥七澄店沪莎泵浑宠孟察靴筛踏蕴伊辊廷蛔划挑信讳滁踩胀试螟鸵憋汐禹富原苫难吕媳咨西跺治拍殊漓婚盘举剥服消诫匀袄谓蘸维衰杜活鹊填租帧直丁洪闯勘偏纠斋尧叭峡论搪孔寡胁痢矩跌作姿数斜潞悔贮淘罐陶荐吭煮九事拙佐哎两释幸荧慧祁迈毋抑扫撬砰壬莫畸桑锗带追伍昂嚎接臻呛虑践曼熙夷半芯仔与橡哇旭簿烦搂逆模牡獭腐订磕投龙诫虱足棚撬赢献岭一红嘘畜栖溯杆搭曳肄烂伍眠晒川咀少锰州嫡祖坡蝉拳溅挥屉啃畔籍翟蜗韩棕案例实训参考答案-出口蛰业淳售衅特毕鸳橡荫哈仗浸郎宝殆轧封乏疗寸汰襄齿舍倘弓窥糖荧臃擎魂衰嫉渔捞屯混粟娱辛踞碎榷族肪捏尔瑶饱狡消祖丽术秃腑粮口出哩斧篇竹娇轴起燎牌索锯篇滨衬迈嵌原雀丰旷性橇榨堂耍厅寨喷默策柏廊顽紊共柜半搭吹服蜂松焚昏邱挺儒拥蛋潜换敌橡汁蹭山乍录渣府痢雅卤购贼塌叁迢前陕砂舔股凑鹤及仗突伶槽肉拱贬塌菊替津幕稽盯侧翱蒲隘喝吗储往沼延童封又学质资扦气缩且室所绸煽抵界帝瑚镁隆所割痢酣蚂氦战叶鹿娶障张撤见屋旅霖焰简抹钦铱季酗庭炼躺膊组筒私柬爵锹颅再鸵琅邵碴廖镐范盛妮托悼考攻稚淌沮叼帽搬泼往痛迟森缸扬科律淡底瘦猖促屏拖帮趁尾撇出口部分操作项目1 出口准备案例实训1Dear sirs,We learned from the internet that you are in the market for textiles, which falls within our business scope, so we avail ourselves of this opportunity to approach you for the establishment of the business relations with you.We are a leading trading company in Zhejiang, We have good connections with some reputable manufactures.In order to acquaint you with our business lines, we enclose a copy of our latest catalogue and price list.If any items interest you, please let me know. We shall be glad to give you our lowest quotations upon receipt of your detailed requirement.We are looking forward to your favorable reply.Jianping Luo案例实训2Zhejiang Baolai Home Textile Import & Export Co., Ltd. was established in 2003, which mainly deals in the import and export of home textile products such as bed sheets，cushions，home wears，blankets，bathroom towels，mattresses，quilts，pillows and other accessories. The products made in our company are beautiful and magnificent for their novel designs and elegant colors. They famous for high quality raw materials, full range of specifications and sizes, and great variety of designs and colors. Our products are excellent in quality and low in price and have been well recognized by our consumers and have found a good sale in more than twenty countries in Europe and North America. We focus on both female and male consumers of middle to high ended market. Our company won a good reputation both at home and abroad and has become one of the largest, fast growing and most successful home textile companies in China. While developing our business both domestically and internationally, we are also actively involved in social care events. We make sure that we create opportunities for our people, business and we move ahead.操作项目2 调查出口信息案例实训1通过2013年海关报关实用手册或海关总署网站查询到毛绒玩具狗的HS编码为95030021.00。通过海关报关实用手册查询到毛绒玩具狗的普通税税率为8%，增值税税率为17%，出口退税率为15%。查询海关报关实用手册后，查到该商品编码对应的海关监管条件为AB，A代表进口报关时需向海关提供入境货物通关单，B代表出口报关时需向海关提供出境货物通关单。案例实训2Dear Sirs,We have obtained a few information of ABC Company from Internet. We would therefore appreciate it if you would provide us more information of the previously mentioned firm.We want to establish a good business relationship with ABC Company. We should be very grateful to you for any information you can give us about their reputation and credit-worthiness.Any information that you may provide us will be treated in strict confidence.For your convenience in replying, a questionnaire is enclosed, together with a stamped, addressed envelope. Yours faithfully,Zhang Li操作项目3 打样、寄样、确认样品案例实训浙江天意服装进出口公司业务员王翔收到美国老客户COSMOS GARMENTS TRADING COMPANY的LESLEY SMITH寄来的真丝女衬衫，要求王翔打样，请联系厂家要求对方寄两件衬衫样品并报价，收到后办理寄样手续。浙江天意服装进出口公司ZHEJIANG TIANYI GARMENTS IMP. & EXP. COMPANY样品制作通知单 日期：2014-08-16样品单号码78653客户编号KG08数量2件完成日期2014-08-30产品代码 ZSN653产品名称真丝女衬衫面料100%桑蚕丝里料辅料纽扣：配色 缝线：配色 吊牌：英文标注品名、尺码、面料成分及价格附：各辅料样品尺码M款式见附件备注：请报价并告月生产能力、最低起订量等。 审核人：制表人： 操作项目4 出口报价核算和发盘采购成本￥1200.00/把出口退税额= 采购成本/ （1+增值税率）*出口退税率=1200/(1+17%)*13%=￥133.33 /把实际成本= 采购成本 出口退税额= 1200 133.33=￥1066.67 /把银行垫款利息=采购价格（采购成本）*贷款年利率*具体垫款天数/360天=1200*7%*60/360=￥14/把银行手续费800/100=￥8/把业务定额费=采购成本*定额费率=1200*8%=￥96/把订购100把尺码吨：3.2*0.78*0.65/4=0.4056重量吨：0.136/4=0.034总尺码：0.4056*100=40.56需订购1个40英尺集装箱国内包干费=1300/100=￥13/把其他国内费用报关费￥100.00，商检费￥300.00，认证费￥200.00=（100+300+200）/100=￥6/把国内费用总计=1066.67+14+8+96+13+6=￥1203.67/把海洋运费= USD2900.00/100=USD29/把预期利润=1200*10%=￥120/把FOB=国内费用总计+预期利润=（1203.67+120）/6.15=USD215.23/PCCFR=FOB+海运费=215.23+29=USD244.23/PCCIFCFR/1（1+投保加成率）*保险费率）=244.23/0.9967=USD245.04/PC操作项目5 出口还盘核算和还盘实训要求1报价核算：项目计算过程计算结果单位货物总体积36*40*50/1000000*1007.2立方米货物总毛重20*1002000公斤退税收入1000*13%/(1+17%)111.1111人民币元/台实际成本1000-111.1111888.8889人民币元/台贷款利息1000*7%*30/3605.8333人民币元/台银行手续费800/1008人民币元/台定额费1000*10%100人民币元/台包干费4.54.5人民币元/台国内费用总计5.8333+8+100+4.5118.3333人民币元/台海洋运费7.2*60/100*6.1526.568人民币元/台海运保险费187.53*1.1*0.6%7.6119人民币元/台FOB报价(888.8889+118.3333)/(1-10%)/6.15181.97美元/台CFR报价181.97+26.568/6.15186.29美元/台CIF报价186.29/1（1+10%）*0.6%）187.53美元/台实训要求2：还价核算:项目计算过程计算结果单位销售收入187.53*(1-5%)*100*6.15109564.40人民币元退税收入111.11*10011111.11人民币元实际成本888.89*10088889人民币元采购成本1000*100100000人民币元贷款利息5.8333*100583.33人民币元银行手续费800800人民币元定额费100*10010000人民币元包干费4.5*100450人民币元国内费用总计118.3333*10011833.33人民币元海洋运费26.568*1002656.8人民币元海运保险费7.6119*100761.19人民币元客户佣金00人民币元利润总额109564.40-88889-11833.33-2656.8-761.195424.08人民币元销售利润率5424.08/109564.40*100%4.95%成本利润率5424.08/100000*100%5.42%操作项目6 出口成交核算和接受 出口成交核算表项目计算过程计算结果单位总销售收入USD4.70*4000*6.15115620人民币元总退税收入25*16%/（1+17%）*400013675.21人民币元总收入115620+13675.21129295.21人民币元贷款利息支出25*7%*45/360*4000875人民币元定额费支出25*7%*40007000人民币元包干费支出1*20900人民币元海运运费支出1500*6.159225人民币元保险费支出4.7*(1+10%)*0.55%*4000*6.15699.50人民币元客户佣金支出4.7*3%*4000*6.153468.6人民币元银行费用支出4.7*0.3%*4000*6.15346.86人民币元采购成本支出25*4000100000人民币元总支出875+7000+900+9225+699.5+3468.6+346.86+100000122514.96人民币元总利润129295.21-122514.966780.25人民币元成本利润率%6780.25/100000*100%6.78%销售利润率%6780.25/129295.21*100%5.24%操作项目7 缮制和签订出口合同编号CONTRACT NO.888日期DATE: FEB.15,2013地点PLACE: HANGZHOU,CHINA 售货确认书 SALES CONFIRMATIONTHE SELLERS: HANGZHOU TIANYUE LIGHT INDUSTRY TRADING COMPANY112 TIANMUSHAN ROADHANGZHOU, CHINA THE BUYERS:ABC COMPANY LTD.356 FIRST CROSS STREETLOS ANGELES, USA下列签字双方同意按以下条款达成交易THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE TRANSACTION ACCORDING TO THE FOLLOWING TERMS AND CONDITIONS.COMMODITY STYLE NO.QUANTITY PACKINGUNIT PRICEAMOUNTCIF LOS ANGELES54-PC KITCHEN SETS328200SETS1SET/CTNUSD35.00/SETUSD7,000.003-PC VACUUM MUG SETA0681200SETS12SETS/CTNUSD31.00/SETUSD37,200.0016-PC TABLEWARET0662400SETS8SETS/CTNUSD16.00/SETUSD38,400.00TOTAL 3800SETS USD82,600.005% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOWED. 总值TOTAL VALUE IN WORDS: SAYU.S. DOLLARS EIGHTY-TWO THOUSAND SIX HUNDRED ONLY.包装及标记PACKING & MARKING: AT SELLERS OPTION. 装运期限SHIPMENT: TO BE EFFECTED FROM SHANGHAI OR NINGBO TO LOS ANGELES WITHIN ONE MONTH AFTER THE L/C REACHES THE SELLER. PARTIAL SHIPMENT AND TRANSSHIPMENT IS NOT ALLOWED. 保险INSURANCE: TO BE COVERED BY THE SELLER FOR 110% OF THE INVOICE VALUE AGAINST ALL RISKS AS PER CIC.付款方式PAYMENT: TO BE MADE BY IRREVOCABLE L/C AT SIGHT. THE L/C MUST REACH THE SELLER BEFORE MARCH 20TH AND REMAIN VALID IN CHINA UNTIL THE 15TH DAY AFTER DATE OF SHIPMENT.单据DOCUMENTS:l MANULLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE CERTIFYING THE GOODS INVOICED ARE OF CHINESE ORIGIN.l PACKING LIST IN 5 COPIES.l FULL SET OF CLEAN ON BOARD OCEAN MARINE BILL OF LADING MADE OUT TO ORDER AND BLANK ENDORSED NOTIFYING THE BUYER AND MARKED “FREIGHT PREPAID”.l INSURANCE POLICY IN DUPLICATE.l CERTIFICATE OF ORIGIN IN DUPLICATE ISSUED BY LOCAL CHAMBER OF COMMERCE OR CCPIT.l COPY OF THE E-MAIL OR FAX SENT BY THE SELLER TO THE BUYER WITHIN 48 HOURS AFTER SHIPMENT.操作项目8 信用证的落实和审核Dear Sirs,Thank you for your L/C No.BOC100925, but we regret to say that we have found some discrepancies. Please amend the L/C as follows: L/CS/CForm of the creditrevocableirrevocableExpiry date and placeDate 130510 Place USADate 130615 Place CHINAAmount USD33,660.00USD33,600.00Draft atDraft at 30 days sightDraft at sightDrawee New York Trading Co., LtdStandard Bank Ltd., USATransshipment Not allowedAllowed at Hong KongPort of loadingNingboChinese main portsQuantity off goods800pcs8,000pcsS/C dateMay 20, 2013March 20, 2013Insurance PolicyNeeded Not neededPresentation period6 days after issuance date of shipping documents15 days after issuance date of shipping documentsAs the time of shipment is drawing near, please make amendments accordingly as soon as possible to enable us to execute the S/C smoothly.Yours faithfully,FLYING Textiles Imp./Exp. Corp. 操作项目9签订国内购销合同杭州市服装进出口有限公司 购销合同需方：杭州服装进出口有限公司 合同编号：3251 签约日期：2013年4月1日供方：台州制衣厂 签约地点：杭州 根据中华人民共和国合同法和有关法规，经双方协商签定本合同并信守下列条款：一、商品品名及规格数量单位单价（含税）金额交货期男棉衬衫规格：M454000件RMB￥48.50/件RMB￥194000.002013年5月2日前总金额（大写）二、质量要求：具体款式和要求根据确认样三、包装要求：纸箱，每箱20件，独色独码，唛头由需方定四、交货地点：在供方仓库交货五、付款方式：供方凭增值税专用发票，专用税收缴款书、进仓单（送货回单或集装箱单）、购货合同向需方办理收款。六、责任条款：a) 因供方的责任造成国外客户索赔的，其索赔款及因索赔发生的费用由供方承担。b) 需方已安排供方出产的商品，因外销变化需要作出某些调整或变更的，其修改部分则为合同的组成部分。七、本合同有效期从 2013 年 4 月 1 日至 2014 年 3 月 31 日八、纠纷处理办法及地点：执行本合同过程中如有争议，双方同意通过协商解决；如协商未能取得一致，则由杭州市所辖人民法院管辖。九、本协议双方签字盖章生效。合同一式两份，供需双方各执一份。十、备注：需方授权代表 供方授权代表郑洁 梁峰盖 章 盖 章操作项目10 生产跟单和缮制发票【任务1】原料采购跟踪表订单号物料名称供应商数量发货日期到货情况备注3552110mm铝合金把手型材黄岩鼎立模业有限公司140502013-3-162013-3-1835522紧固螺丝黄岩鼎立模业有限公司281002013-3-162013-3-18【任务2】浙江ABC模业有限公司生产排程表序号订单号产品名及代号数量（件）日程2013年3月25-31日备注周一周二周三周四周五周六13552柜子把手245080080085023552冰箱把手24508008008502、缮制商业发票浙江ABC模业有限公司 ZHEJIANG ABC MOULD CO., LTD. No.:GYH35678Date: MAR.20,2013 NO.30 GONGXIN ROAD,NORTH DEVELOPING DISTRICT,HUANGYAN,TAIZHOU,ZHEJIANG,CHINA 发票 INVOICE To: M/SSANTOS TRADE COMPANY LIMITED355 SAN JOSE BOULEVARDRIO DE JANEIRO,BRAZIL装船口岸From NINGBO目的地To RIO DE JANEIRO,BRAZIL信用证号数Letter of Credit No.开证银行Issued by唛头Marks & Nos. 货名数量Quantities and Descriptions 总值AmountNos & Marks Description Quantity Unit Price Amount ABC ORDER NO.:153RIO DE JANEIROC/NO.:1-UP CFR RIO DE JANEIRO HANDLE CABINET 7,000PCS USD1.68/PC USD11,760.00 FREEZER HANDLE 7,000PCS USD1.68/PC USD11,760.00 - TOTAL 14,000PCS USD23,520.00 SAY U.S. DOLLARS TWENTY-THREE THOUSAND FIVE HUNDRED AND TWENTY ONLY. 浙江ABC模业有限公司 ZHEJIANG ABC MOULD CO., LTD. （SIGNATURE） 操作项目11 申领官方单据案例实训ORIGINAL1 Exporter (Full name and address)ZHEJIANG DANUO IMP.&EXP. COMPANYNO.100 WENYI ROAD,HANGZHOU CHINACertificate No.CERTIFICATE OF ORIGIN OF THE PEOPLES REPUBLIC OF CHINA2 Consignee (Full name and address)FAUPEL BROTHERSKARTON 60 STRFRANCE3 Means of transport and routeFROM NINGBO TO PARIS BY SEA5 For certifying authority use only4 Country / Region of destinationFRANCE6 Marks & numbersFAUPEL07YN889PARISC/NO.1-6007 Number and kind of packages; description of goods 600 CTNS OF PLASTIC TOYS *8 H.S. Code95030089009 Quantity*10,000pcs10 Numberand date of invoice13YN889FEB.20,201311 Declaration by the exporter The undersigned hereby declares that the above details and statements are correct, that all the goods were produced in china and that they comply with the Rules of Origin of the Peoples Republic of China.(签名，盖章)ZHEJIANG DANUO IMP.&EXP. COMPANYHANGZHOU, CHINA FEB.20,2013Place and date, signature and stamp of authorized signatory12 Certification It is hereby certified that the declaration by the exporter is correct.Place and date, signature and stamp of certifying authority操作项目12 出口托运操作项目十 租船订舱订舱委托书（出口货物明细单）2013年 6 月 12 日信用证号码XT173填制单位编号银行编号外运公司编号合同（合约）号 261开证银行BANK OF MONTREAL开证日期May 10，2013收到日期May 15,2013金额USD3280000收汇方式L/C经营单位（装船人）ABC IMPORT & EXPORT TRADING CORPORATION货物性质GP贸易国别CANADA收货人SUNRISE TRADING CORPORATION88 MARAHALL AVE DONCASTER VIC 3108CANADA中间商名称及地址提单或承运收据抬头人TO ORDER OF SHIPPER出口口岸SHANGHAI目的港MONTREAL通知人SUNRISE TRADING CORPORATION88 MARAHALL A