国际贸易实训.doc

国际贸易实训教案教学目的：使学生掌握出口贸易的基本流程及操作方法适用对象：适用于高职经济管理类相关专业课程关系：是国际贸易实务课的实验课，同时也是EDI网上模拟课程的基础教学环境：多媒体教室考核形式：操作考核参考书目： 无学时分配：总学时：32学时第一步骤与客户建立业务关系3学时第二步骤对外报价与还价核算5学时第三步骤与客户磋商交易3学时第四步骤达成协议签订出口合同3学时第五步骤审核修改信用证5学时第六步骤出口备货3学时第七步骤托运装船3学时第八步骤制单结汇4学时第九步骤业务善后3学时教学内容：第一步骤 与客户建立业务关系一、教学目的：使学生掌握与客户联系的基本沟通方法，能够撰写业务通信二、重点难点：建立业务关系的通信内容三、模拟内容：1建立业务关系实务、2实际操作案例 、3实际操作案例（续）四、补充练习（1）经中国国际贸易促进委员会介绍,得知有一家丹麦儿童用品经销商Toneveal Products Corp.17 Mayfield Road,Copenhagen,Denmark对中国儿童玩具感性趣.请以上海申华进出口公司外销员的身份,根据上述情况草拟一封建立业务关系的信函,并附寄产品宣传册,向对方推荐公司产品.（2）一日，你在工作笔记上发现了如下一段文字:Freemen and Co.,Ltd.2356 Flee Street,Lagos,Nigeria.请向其致函并附寄最新目录（3）john chea and son 公司是巴哈马一家很有信誉的中间商，专营劳工鞋产品，具有较为广阔的销售渠道。本公司决定去信与其建立经常的业务联系，同时介绍本公司的发展情况并了解当地的市场信息，顺便向其推荐钻石牌劳工鞋（diamond brand working boots） ,寄出最新样本。请参照上述要求完成操作。第二步骤 对外报价与还价核算一、教学目的：进行出口价格核算及还价核算二、重点难点：成本、费用、利润的核算；整合价格的主要因素，准确核算价格三、模拟内容： 1出口价格构成及表述方法2价格核算，实际操作案例（续）（1）成本核算（2）费用核算（3）利润核算 （4）综合运算3发盘， 实际操作案例（续）4还盘， 实际操作案例（续）四、补充练习1.From Date:March 20,2002To:Your firm has been recommended to us by Mr.James Dickinson,Manager of Seven Stars Co.,with whom we have done business for many years.We are Eagle Glassware Supplies Ltd.And now interested in your Pressed Tumbler.Well be glad if you send us a copy of your catalogue and your best quotation on CIF Sydney and FOB basis.Looking forwardLeo duvall按10% 的利润计算,货号111 CIF 价 每罗18美圆,FOB价 每罗15.5美圆,4罗一纸箱;货号 112 CIF价 每罗17.5美圆, FOB价 每罗15.2美圆,5罗一纸箱.初次交易,即期信用证方式付款.有现货,证到后一个月出运没问题.保险按常规保一切险.发盘有效期5天.目录航空寄过去.请以上海易青进出口公司外销员的身份,回复一份电子邮件.2陶瓷娃娃的采购成本为每打576元人民币（含17%增值税），出口退税率为9%，东鹏公司出口一个20英尺集装箱陶瓷娃娃的国内包干费用总计为3800元人民币（40英尺集装箱国内包干费为7000元人民币）；公司内部的经营管理费用是采购成本的3%。如果客户出价每打CIFC3%利物浦46.6英镑,试计算:(1)出口一个20英尺集装箱能够获利多少元人民币?(2)若公司坚持5%的销售利润率,那么其能够接受的CIFC5%价格应为每打多少英镑?(3)如果汇率变化为1英镑兑换13.38元人民币,出口商按客户价格成交共能获利多少元人民币?(4)如果汇率不变,进口商增加订货至一个40英尺整箱,在出口退税率下调1个百分点的情况下,计算出口商的总利润额和出口利润率.(5)若出口商5%的出口利润率不变,在题(4)条件下,东鹏公司应向英国客户提出的还价为每打多少英镑?注:汇率:1英镑兑换13.4元;运价:20英尺货柜为2180美元,40英尺货柜为4032美元;投保:按CIF报价的120%投保:费率0.96%.第三步骤 与客户磋商交易一、教学目的：使学生掌握基本的讨价还价方法及规则，恰当、合理地进行磋商谈判，达到成交目的。二、重点难点：出口交易磋商函件的撰写三、模拟内容：1交易磋商的关键，实际操作案例（续）2出口交易磋商函件的撰写，实际操作案例（续）四、补充练习1.DDF STATIONERY TRADING COMPANYlMARCH 19,2001lGOLDEN DEER STATIONERY CO.LTD.lDEAR SIRS,lTHANK YOU FOR YOUR SAMPLES OF COLOR PENS.lWE WOULD LIKE TO BRING YOUR ATTENTION TO THE CARDBOARD PACKAGE OF YOUR PRODUCT.THE EXISTING PACKAGE IF TOO ROUGH AND WEAK.SOMETIMES THE PRINTING BECOMES VERY BLUR.ALTHOUGH THE QUALITY IS GOOD,BUT OWING TO THE POOR PACKING,NO CUSTOMERS ARE WILLING TO BUY AT YOUR HIGH PRICE.SO WO ADVISE YOU CUT YOUR PRICE BY 10% AT THIS TIME AND IMPROVE YOUR PACKING IN FUTURE SO AS TO SUPPORT A HIGHER PRICE.LOOKING FORWARD TO YOUR EARLY REPLY.YOURS SINCERELY,Francesco Marani请给客户回函,同意卡纸包装的货物降价5%,并推荐铁盒包装,其价格比原卡纸包装报价高1%.2.2002年5月5日收到伦敦客户 Buttor Korner,ltd.订单No.029804.与工厂联系后获知有现货.缮制合同N0.02-B345,采用信用证支付货款,6月底交货.15日给国外客户去函,并随寄合同,要求会签.请根据上述情景,完成最后一部操作第四步骤 达成协议签订出口合同一、教学目的：让学生核算一笔生意的得与失，从而根据实际情况总结经验汲取教训；进行销售合同的缮制。二、重点难点：成交核算，合同的缮制三、模拟内容：1达成协议的含义及其操作2出口成交函，实际操作案例（续）3出口成交核算，实际操作案例（续）4出口合同的格式与内容，实际操作案例（续）四、补充练习1浩成文教进出口公司CIF条件出口英文打字机至马来西亚，请根据下列成交资料计算出口商的成交总利润额为多少元人民币？利润率为多少？货号 数量单位 金额 成本 包装尺码 包装方式ST990 1200SET 36美元260元56X35X34CM 4ST660 1200SET 39美元305元56X35X34CM 4汇率 保费率 加成率 佣金率 增值税率 退税率8.26 0.9% 10% 5% 17% 9%国内费用:一个20英尺集装箱的国内包干费用总额为6870元人民币;公司的业务费用率为购货成本的1.5%;出口运费为:1320美元/20(1500台)2根据往来函电订立销货合同(号码:02JC9876)seller: Shanghai Yuanda Imp.& Epanyaddress:16th Floor,Dragon Mansion,1088 Liyang Road,Shanghai 200081 ChinaTel:86-21-56666624Buyer:yongyuan Corporation,Hong Kongaddress:Rm 1008-1011,Office Tower,Convention Plaza, 1 Harbour Road,Wanchai,H.K.Tel:[phone] Fax:[phone]-2001(I)RE:CHINESE RICE F.A.Q.BROKEN GRAINS (MAX.)20%ADMIXTURE(MAX.)0.2%MOISTURE(MAX)10%SPECIFICATION:50KG PER GUNNY(NEW)MORE OR LESS 5% IN QUANTITYIN JULY 2002 SAMPLE OF CHINA RICE RECEIVED QUALITY TESTED OK 1000 TONS NEEDED PLS INFORM CIFC3 SINGAPORE PAYMENT BY D/P AT 30 DAYS SIGHT.10-8-2001(O)RE YTLX DD5/8 CHINA RICE OFFER FIRM VALID 17TH HERE 1000 TONS CIFC3 SINGAPORE USD380/TON PAYMENT BY IRREVOCABLE SIGHT L/C SHIPMENT WITHIN 30DAYS AFTER RECEIPT RELEVANT L/C B.RGDS15-8-2001(I)TKS FOR YTLX 10/8 YOUR PRICE UNACCEPTABLE 1000TONS DECEMBER 500TONS JANUARY RESPECTIVELY AT USD350/TON L/C AT 30 DAYS SIGHT.20-8-2001(O)YTLX DD 15/8 NOTED N TKS VR IN A POSITION TO ACCEPT PRC AT USD 370/TON CIFC3 SINGAPORE L/C AT SIGHT23-8-2001(I)PLS LOWER YOUR PRC TO USD360/TON L.C AFTER 30 DAYS 2000TONS EQUAL LOTS DEC/JAN25-8-2001(O)YTLX DD 23/8 NOTED YOUR PRICE ACCEPTED L/C AT SIGHT26-8-2001(I)YTLX DD 25/8 NOTED V CFM CHINA RICE SAME AS SAMPLE AT USD360/TONCIFC3 SINGAPORE 2000TONS EQUAL LOTS DEC/JAN PLS RUSH S/C FOR OPEN L/C.27-8-2001(O)YTLX DD 26/8 NOTED TO ESTABLISH BIZ WZ U V CFM CHINA RICE SAME AS SAMPLE CIFC3 SINGAPORE USD 360/TON 2000TONS EQUAL LOTS DEC/JAN IRREVOCABLE SIGHT L.C REACH US NOT LATER THAN 15TH OCTOBER.S/C AIRMAILED U AND OUR BANK COMMUNICATION BANK SHANGHAI ADD.200 JIANG XI ZHONG RD PLS RUSH LC ASAP28-9-2001(I)WE NTE THE ADDRESS OF YR BANK TKS PLS UNDERSTAND OUR L.C TO BE OPENED BY GOLD DEER CORPORATION., NO.4,JALAN PISANG,SINGAPORE.第五步骤 审核修改信用证一、教学目的：按信用证业务流程进行操作，开证、审证、改证。 二、重点难点：信用证操作流程，审证、改证三、模拟内容：1结算方法2结算方式3信用证的含义4信用证结算程序5买方开证申请6信用证的内容7信用证的审核8改证实务9改证函注意事项附实际操作案例（续）四、补充练习1信用证条款翻译（1）.AVAILABLE BY BENEFICIARYS DRAFTS AT SIGHT TOGETHER WITH THE FOLLOWING DOCUMENTS BEARING OUR CREDIT NUMBER.（2）FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MAKE OUT TO SHIPPPERS ORDER,ENDORSED TO THE ORDER OF BANK OF CHINA SINGAPORE BRANCH MARKED FREIGHT PREPAID AND NOTIFY THE ABOVE APPLICANT.（3）DRAFTS DRAWN UNDER THIS CREDIT MUST BE PRESENTED FOR NEGOTIATION IN CHINA ON OR BEFORE 30TH AUGUST 2001.2今天我去北京出差,下周一回来.NALABILU BANK HONGKONG BRANCH 开来的信用证NO.MBO953我已审核过,问题如下:（1）按合同规定应为空运,但信用证却要求提交海运提单.（2）来证要求提交厂商证明,但芒果是农产品,不可能有.（3）证中禁止分批,应允许分批.（4）初次交易,但证未按合同要求由一流银行加保.请替我给FULI TRADING CO.,LTD.写封信,要求改证.谢谢! 李煜2002年8月21日试根据上述要求写改证函.第六步骤 出口备货一、教学目的：进行出口货物准备，在出口商与厂家、商检部门之间开展业务。二、重点难点：出口商品收购合同三、模拟内容：1根据客户来证进行排产2部门衔接3出口报验及说明附实际操作案例（续）四、补充练习自编贸易情景及商品货源资料，填写出口备货合同第七步骤 托运装船一、教学目的：出口货物备运及出运 二、重点难点：托运订舱流程，托运单据的缮制三、模拟内容： 1运输方式的选用2集装箱班轮运输3出口订舱流程4报关实务5保险实务附实际操作案例（续）四、补充练习请根据上海捷旭国际贸易有限公司发票及相关信用证资料填制订舱委托书 上海捷旭国际贸易有限公司 SHANGHAI JIEXU INTERNATIONAL TRADE CO.,LTD TOWER B,23 SAN MEN RD SHANGHAI 200045,CHINA TEL:[phone] FAX :[phone]TO:M/S INVOICE INVOICE NO.JXPP9876G.S.GILL SDN BHD DATE:MAY.25,1997106 JALAN TRANKU ABDUL,RAHMNAN S/C NO.TX887650100 KUALA LUMPUR DATE:MAR,17,1997MALAYSIAFROM: SHANGHAI TO :KUALA LUMPURL/C NO.CTTI98987 ISSUED BY:CITI BANK KUALA LUMPUR BRMARKS &NUMBERS QUANTITIES AND DESCRIPTIONS UNIT PRICE AMOUNTG.S.GILL CLEAN EQUIPMENT TX8876 ART NO.KP3200 125CTNS USD57.00 USD7125.00JUALA LUMPUR KP5464 57CTNS USD49.00 USD2793.00C/NO.1-235 K42239 53CTNS USD22.00 USD1166.00 USD11084.00 TOTAL PACKAGE:235 CARTONS TOTAL MEAS:23.679M3 ART NO./PACKAGE N.W. G.W. KP3200 17KG 19KG KP5464 15KG 18KG K42239 15KG 18KG 上海捷旭国际贸易有限公司 SHANGHAI JIEXU INTERNATIONAL TRADE CO.,LTD 李 济 深SOME MSG FROM THE L/CLC NO. L/C NO.CTTI98987 LC DATE:APR 28TH ,1997EXPIRY DATE:JUL 15TH,1997BENEFICIARY:SHANGHAI JIE XU INTERNATIONAL TRADE CO.,LTDTOWER B,23 SAN MEN RD.SHANGHAI 200045 CHINAAPPLICANT:G.S.GILL SDN BHD 106 JALAN TRANKU ABDUL,RAHMNAN 50100 KUALA LUMPUR MALAYSIASHIPMENT:SHIPMENT BY STEAMER NOT LATER THAN 30 JUN.1997 FROM CHINA TO KUALA LUMPUR WITH PARTIAL SHIPMENT AND TRANSHIPMENT ALLOWEDDOCUMENTS REQUIRED :COMPLETE SET OF NOT LESS THAN TWO CLEAN NON BOARD LINER TERM OCEAN BILL OF LADING MARKED FREIGHT PAID MADE OUT TO THE ORDER OF L/C ISSUING BANK INDICATING BUYERS AS PARTY TO BE NOTIFIED第八步骤 制单结汇一、教学目的： 制作各种结汇单据二、重点难点：发票、保险单、产地证的缮制；内部流转单据的缮制三、模拟内容： 1装船通知与准备单据2制单要求及常见议付单据3主要议付单据的缮制附实际操作案例（续）四、补充练习请根据货物明细单和信用证制作全套议付单据。货物明细表商品名称：BOBBINGHEAD DOLL货号数量单价包装方式件数包装种类毛重净重尺码GT5335332DZUSD6.50483CTN14.0KGS12.0KGS65X50X50CMGP2331268DZUSD8.40467CTN16.4KGS14.4KGS65X50X50CMGT6982500DZUSD7.925100CTN23.0KGS19.2KGS65X50X50CMGW4358600DZUSD9.405120CTN21.0KGS17.4KGS65X50X50CM合同号码：97HJ-007 合同日期：5-DEC-96 装运标志：T.E.I./BOSTON/C/NO.1-137/MADE IN CHINA发票号码：97HJINV-007 发票日期：27-JAN-97装运船名：HANJING HE 航次：V5233提单号码：97COS22321 装船日期：02-FEB-97提单日期：02-FEB-97 保单号码：97PC773245保险代理：THE PEOPLES INSURANCE COMPANY OF CHINA HONGKONG BRANCH 6-7F SUIAN BUILDING,CERTRAL H.K.THE HONGKONG AND SHANGHAI BANKING CORPORATION LTDINCORPORATED IN HONGKONG LIMITED LIABILITY CENTRAL MARKET OFFICE128-140 QUEENS ROAD CENTRAL,G/F.,V HEUN BUILDING HONG KONG DATE OF ISSUE: 2 JANUARY 1997IRREVOCABLE DOCUMENTARY CREDIT NUMBER:CMK972831BENEFICIARY:SHANGHAI BAO LI IMPORT & EXPORT CO., LTD817 DA MING RD EAST SHANGHAIAPPLICANT:HYCO INDUSTRIES LTD 1204-6 SINCERE BLDG 84-86 CONNAUGHT ROADCENTRAL HONG KONGADVISING BANK:HONG KONG AND SHANGHAI BKG CORP LTDP O BOX 151 YUAN MING YUAN ROAD 此证限制上海汇丰银行议付SHANGHAI CHINAAMUNT:USD 14009.20U S DOLLARS FOURTEEN THOUSAND AND NINE 20/100 ONLYPARTIAL SHIPMENTS:NOT ALLOWEDTRANSHIPMENT:NOT ALLOWED 此证在汇丰银行DATE AND PLACE OF EXPIRY:25-FEB-97 CHINA 打包贷款项下议付SHIPMENT FROM ANDY CHINA PORTS TO HONG KONGLATEST:15 FEBRUARY 1997CREDIT AVAILABLE WITH:HONGKONG AND SHANGHAI BKG CORP LTD SHANGHAI OFFICE CHINA BY NEGOTIATION DRAFTS TO BE DRAWN AT SIGHT FOR FULL INVOICE VALUE OF GOODS DRAWN ON US DOCUMENTS REQUIRED:-INVOICE IN TRIPLICATE-PACKING LIST AND WEIGHT LIST IN TRIPLICATE-FULL SET ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO SHIPPERS ORDER,ENDORSED IN BLANK MARKED FREIGHT PREPAID AND NOTIFYAPPLICANT WITH FULL ADDRESS MENTIONING THIS CREDIT NUMBER-INSURANCE POLICY IN DUPLICATE FOR FULL CIF VALUE PLUS 10 PERCENT COVERING OCEAN MARINE CARGO CLAUSES ALL RISKS(INCLUDING WAREHOUSE TO WAREHOUSE CLAUSES )AND WAR RISKS CLAUSES(1/1/1981) OF THE PEOPLESINSURANCE COMPANY OF CHINA AND STATING CLAIMS PAYABLE IN HONG KONGIN THE CURRENCY OF THE DRAFT.-BENEFICIARY TO TELEX APPLICANT WITHIN 2 DAYS AFTER SHIPMENT ADVISINGFULL SHIPMENT DETAILS AND A COPY OF TELEX TO THIS EFFECT REQUIRED-BENEFICIARYS CERTIFICATE CERTIFYING THAT ONE COMPLETE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAS BEEN SENT DIRECT TO APPLICANT BY EXPRESS AIRMAIL WITHIN 2 DANY AFTER SHIPMENTGOODS :1700 DOZEN BOBBING HEAD DOLL 26 TEAMS ASSTDAS PER BENEFICIARYS S/C NO.97HJ-007 AND APPLICANTS P/O NO.T2254CIF HONG KONGDOCUMENTS TO BE PRESENTED WITHIN 10 DANY AFTER THE ISSUANCE OF THESHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT.ADDITIONAL CONDITIONS:BILLS OF LADING MUST BE EVIDENCING SHIPMENT EFFECTED BY FULL CONTAINERLOAD (3X20 CONTAINER).SHIPPING MARKS:T.E.I./BOSTON/C/NO./MADE IN CHINAAT THE TIME OF NEGOTIATION,THE NEGOTIATING BANK WILL PAY YOU THE AMOUNT OF THE DRAFT LESS USD10.00 BEING REIMBURSING BANKS CHARGESCHARGES:ALL YOUR BANKING CHARGES OUTSIDE HONGKONG INCLUDINGADVISING,NEGOTIATION COMMISSION AND REIMBURSING BANKS FEE ARE FORACCOUNT OF BENEFICIARY.A FEE OF USD20.00 (OR EQUIVALENT) WILL BE CHARGED BY US IF DOCUMENTS CONTAINING DISCREPANCIES ARE PRESENTEDWHICH REQUIRE OUR OBTAINING ACCEPTANCE FROM OUR CUSTOMER.THE FEEWILL BE PAYABLE BY THE BENEFICIARY EVEN WHERE THE CREDIT TERMS INDICATE THAT SOME OR ALL CHARGES ARE FOR THE ACCUNT OF OUR CUSTOMER.BANKS CLAIMING AUTOMATIC REIMBURSEMENT MUST DEDUCT THE ABOVECHARGE FROM THEIR CLAIM,IF APROPRIATE.INSTRUCTIONS TO NEGOTIATING BANK:ON RECEIPT OF DOCUMENTS IN HONGKONG CONFORMING TO THE TERMS OF THIS DOCUMENTARY CREDIT WE UNDERTAKE TO REIMBURSE YOU IN THE CURRENCY OF THIS DOCUMENTARY CREDIT IN ACCORDANCE WITH YOURINSTRUCTIONS.NEGOTIATING BANKS DISCOUNT AND /OR INTEREST,IF ANY,PRIOR TO REIMBURSEMENT BY US ARE FOR ACCOUNT OF BENEFICIARY.ALL DOCUMENTS ARE TO BE DESPATCHED IN TWO SETS BY CONSECUTIVEAIRMAILS TO THE HONG KONG AND SHANGHAI BANKING CORPORATION LTDCENTRAL MARKET OFFICE,HONG KONG.WE HEREBY ENGAGE WITH DRAWERS AND /OR BONA FIDE HOLDERS THATDRAFTS DRAWN ANDNEGOTIATED IN CONFORMITY WITH ALL THE TERMS OFTHIS CREDIT WILL BE DULY HONOURED ON PRESENTATION,SO LONG AS THEREHAS BEEN STRICT COMPLIANCE WITH ALL THE TERMS AND CONDITIONS(INCLUDING SPECIAL CONDITIONS) OF THIS CREDIT,SAVE TO THE EXTENTTHAT THE SAME HAVE BEEN AMENDED IN WRITING AND SIGNED ON OUR BEHALFDOCUMENTARY EVIDENCE WILL BE REQUIRED OF COMPLIANCE WITH ALL CONDITIONS OF THE CREDIT.WE CANNOT MAKE ANY ALTERNATIONS TO THIS CREDIT WITHOUT THE OPENERS AUTHORITY.SHOULD ANY OF ITS TERMS OR CONDITIONS BE UNCLEAR OR UNACCEPTABLE,THE BENEFICIAYRY OF THIS CREDIT MUST CONTACT THEOPENER DIRECTLY.WE SHALL INSIST ON STRICT COMPLIANCE WITH ALL THE TERMS AND CONDITIONS OF THIS CREDIT UNLESS AND UNTIL THEY HAVE BEEN FORMALLY AMENDED IN WRITING SIGNED ON OUR BEHALF.THE BENEFICIARY OF THIS CREDIT IS NOT ENTITLED TO RELY ON COMMUNICATIONS OR DISCUSSIONS WITH US,THE ADVISING BANK OR THE OPENER AS IN ANY WAY AMENDING THIS CREDIT.THE ATTENTION OF THEBENEFICIARY IS ALSO DRAWN TO ARTICLE 3 AND 4 OF UCP 500.EXCEPT SO FAR AS OTHERWISE EXPRESSLY STATED,THIS DOCUMENTARYCREDIT IS SUBJECT TO UNIFORM CUSTO