贸易实务实例流程ye.doc

操作一、建立业务关系我公司为一主营轻工业品的国有公司，有着近四十年的经营轻工业品进出口业务的经验.最近,通过一位老客户 Mr. Schmidt的介绍得知西班牙的MONARCH TRADING S.A.系本地大百货公司和超级市场的采购代理.欲购一批中国产的玻璃器皿.我司欲与该公司建立业务关系，向对方推荐Daily 牌玻璃杯(Daily Brand Tumblers)，并随寄最新样本。请参照上述背景及操作指南中基本规定，给对方发一份建立业务关系的信函，规定格式对的、内容完整、语气诚恳热切。 MONARCH TRADING S.A.的地址如下:MONARCH TRADING S.A.PASEO DELA CASTELLANA 178TEL:[phone]BARCELONA, SPAIN 信函日期：2023年3月2日Dear Sirs,From one of our business friends Mr. Schmidt, we are pleased to learn that you are acting as a purchasing agent for the leading department stores and supermarkets in your district. We now take the liberty to write to you for some chance of business.As we know, you are very interested in the Chinese glassware which falls within the scope of our business activities. We are a state-owned corporation specializing in light products. Our Daily brand tumblers are very marketable in the area of North America and West Europe for their attractive configuration, diversified styling and resplendent appearance. It is our belief that the inclusion of the various products under Daily brand in your program will enrich and add color to your requisition schedule for the next quarter, and will certainly win warm reception from your principals.A detailed catalogue is being forwarded to your address. We anticipate your comments and look forward to your valued inquiries.Best Regards!Yours truly,Shanghai Xinlian Imp & Exp Co.,Ltd.XXXManager操作二、出口价格核算及报价商品：Daily牌刻花玻璃杯 货号：71H5,71H5B,71H5F,71H10起订量：四个货号产品各装一个20集装箱说明：个货号区别为刻花不同退税率：玻璃杯出口退税率为9%国内费用：包装费5元每箱 此外，每个二十英寸集装箱费用如下保险： 仓储费500元，国内运杂费800元，商检费350元，报关费50元，港口费500， 业务费2023元，其他1000元。 发票金额加成10%，投保一切险及战争险，费率分别为0.7%和0.3%利润： 公司规定的预期利润为15%付款条件：即期信用证付款请根据上述条件进行出口报价核算(以1盒为单位，以美元为报价单位)，列出详尽的计算过程。（计算过程中须保存四位小数，最后报价结果保存至小数点后二位。）对方的询盘函：MONARCH TRADING S.A.PASEO DELA CASTELLANA 178 , BARCELONA, SPAINTEL:34-458-2100TO:XINLIAN IMP & EXP CO.,LTD.Date:07-Mar-01Dear Sirs,Thank you for your E-Mail of 02-Mar-01 .expressing your desire to enter into business relations with us.After carefully examining your catalogue we found that the Art No.71H5,71H5B , 71H5F and 71H10 the blown tumbler may be suitable for this market . We would be obliged if you would quote us your best price CIFC5Barcelona and give us your general conditions for business.We look forward to receiving the information at your earliest convenience.Thank you for your co-operation!Yours sincerely,Monarch Trading S.A.Jim SmidthManager计算：四种货号包装方式均为：40CM25.5CM35.5CM20英尺集装箱装箱量均为：25/(0.40.2550.35)690.4170箱，取整，690箱报价数量均为：106906900（套）所以：国内费用均为：(500+800+350+50+500+2023+1000+)/6900+5/101.2536元/套出口运费均为：19508.25/69002.3315元/套货号 71H51） 实际成本采购成本退税收入 42-429%/(1+17%)38.7692元/套2)国内费用1.2536元/套3)出口运费2.3315元/套4)出口报价CIFC5（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）保费率）(38.7692+1.2536+2.3315)/（1-5%-15%-110%1%）/8.256.51(美元/套)货号 71H5B 1） 实际成本采购成本退税收入 51-519%/(1+17%) 47.0769元/套2)国内费用1.2536元/套3)出口运费2.3315元/套4)出口报价CIFC5（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）保费率）(47.0769+1.2536+2.3315)/（1-5%-15%-110%1%）/8.257.78(美元/套)货号 71H5F 1） 实际成本采购成本退税收入 58.2-58.29%/(1+17%)53.7231元/套2)国内费用1.2536元/套3)出口运费2.3315元/套4)出口报价CIFC5（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）保费率）(53.7231+1.2536+2.3315)/（1-5%-15%-110%1%）/8.258.80(美元/套)货号 71H101） 实际成本采购成本退税收入 27-279%/(1+17%)24.9231（元/件）2) 20英尺集装箱装箱量： 25/(0.40.340.35)525.2101箱，取整，525箱 报价数量：65253150套3)国内费用：(500+800+350+50+500+2023+1000+)/3150+5/62.4841元/套4)出口运费19508.25/31505.1071（元/套）5)出口报价：CIFC5（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）保费率）(24.9231+2.4841+5.1071)/（1-5%-15%-110%1%）/8.255.00(美元/套)操作三：草拟发盘函请根据客户来函规定，写一封发盘信，具体回答客户提出的问题，告知对方交易的基本条件，并敦促对方尽快做出决定。 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：2023年3月12日发盘函：ear sirs,We refer to your enquiry of march 7,2023,and we are very pleased to quote as follows:“Daily” Brand tumblersArt. No. Minimum Qty. Unit PriceCIFC%BARCELONA71H5 One 20container of 6900 sets US$6.51/set(of 6 pcs per set)71H5B One 20container of 6900 sets US$7.78/set(of 6 pcs per set)71H5F One 20container of 6900 sets US$8.80/set(of 6 pcs per set)71H10 One 20container of 3150 sets US$5.00/set(of one doz per set)Packing:71H5,71H5B,71H5F,71H10To be packed in gift box of 6 pieces each. To be packed in box of 12 pieces each.10 boxes to one export carton 6 boxes to one export cartonMeas.40*25.5*35.5cm. Meas.40*34*35cmShipment: To be effect within 30 days of the receipt of the related L/CPayment: By irrevocable L/C at sight open through a bank acceptable to the sellerInsurance: For 110% invoice value coving All Risks & War Risk.We hope that the above prices and conditions will be acceptable to you and await for your initial orders.Best Regards!Yours truly,XXXXXXX操作四：出口还价核算请按对方的还盘计算：（计算过程小数请保存4位，小于1时保存至五位，计算结果取小数后2位）1、 在其他条件不变的情况下，各货号的总利润为多少？2、 如我方必须保证15%的销售利润率，那么我方四个货号国内采购价格分别应为多少人民币？再次报价：请在原报价基础上减少5%重新报价。对方的还盘函：MONARCH TRADING S.A.PASEO DELA CASTELLANA 178 , BARCELONA, SPAINTEL:34-458-2100TO:XINLIAN IMP & EXP CO.,LTD. Date:17-Mar-01Dear Sirs,Daily Brand TumblersThank you for your E-Mail of March 12,2023, offering us your DailyBrand Tumblers.In reply , we regret to inform you that our buyers in Barcelona find your price much too high. Information indicates that some parcels of Indian origin have been sold here at a level about 10% lower than yours.Of course we do not deny that the quality of your products is to our satisfaction, but the difference in price should , in no case, be as big as ten per cent. To step up the trade, we counter-offer as follows:Daily Brand TumblersArt No.Unit Price (CIFC5BARCELONA)71H5 US$ 5.86/set 71H5BUS$ 7.00/set71H5FUS$ 7.92/set71H10US$ 4.50/setWhats more the quantity you offered for Art No. 71H5, 71H5B, 71H5F is too big for a trial order. We would like to suggest you to assort the Art No.71H5, 71H5B, 71H5F equally in one 20container and 71H10 in another 20 container. As the market is declining, we recommend your immediate acceptance.Yours faithfully,Monarch Trading S.A.Jim SmidthManager计算：1)利润核算货号71H5总利润额销售收入-出口保费-客户佣金+退税收入-采购成本-出口运费-国内费用5.86*2300*8.25*(1-110%*1%-5%)+42*9%/(1+17%)*230042*2300-1950*8.25/3-(5200+5*690)/36995.6324元货号71H5B总利润额销售收入-出口保费-客户佣金+退税收入-采购成本-出口运费-国内费用7*2300*8.25*(1-110%*1%-5%)+51*9%/(1+17%)*230051*2300-1950*8.25/3-(5200+5*690)/38199.9186元货号71H5F总利润额销售收入-出口保费-客户佣金+退税收入-采购成本-出口运费-国内费用7.92*2300*8.25*(1-110%*1%-5%)+58.2*9%/(1+17%)*230058.2*2300-1950*8.25/3-(5200+5*690)/39305.8877元货号71H10总利润额销售收入-出口保费-客户佣金+退税收入-采购成本-出口运费-国内费用4.5*3150*8.25*(1-110%*1%-5%)+27*9%/(1+17%)*315027*3150-1950*8.25-(5200+5*525)7389.9889元2）成本核算实际成本销售收入-销售利润-出口保费-客户佣金-出口运费-国内费用货号71H5实际成本5.868.25（1-15%-110%1%-5%）-2.3315-1.253634.5591元/set采购成本34.55911（1+17%）（1+17%-9%）37.44元/set货号71H5B实际成本7.008.25（1-15%-110%1%-5%）-2.3315-1.253647.9797元/set采购成本47.9797（1+17%）（1+17%-9%）45.48元/set货号71H5F实际成本7.928.25（1-15%-110%1%-5%）-2.3315-1.253647.9682元/set采购成本47.9682（1+17%）（1+17%-9%）51.97元/set货号71H10实际成本4.508.25（1-15%-110%1%-5%）-5.1071-2.484121.7004元/set采购成本21.7004（1+17%）（1+17%-9%）23.51元/set3）再次报价我方降价5%后重新报价货号71H56.5195%=US$ 6.18/set货号71H5B7.7895%=US$ 7.39/set货号71H5F8.8095%=US$ 8.36/set货号71H105.0095%=US$ 4.75/set操作五：拟写还盘函1、 告诉对方其他顾客均未对我方报价提出异议，同时提醒对方注意其他供货者难以按照我方价格供应同样品质优异，工艺精美的货品。尽管如此，考虑到对方为促进中国玻璃制品在本地的销售所做的努力，我方可以适当降价，同时表达接受外方的拼箱规定。2、 降价5%，重新报价并敦促对方及早确认。信函日期：2023年3月22日Dear Sirs,Thanks for your E-Mail of 17-Mar-2023, with respect to our offer made in ours of Mar. 12,2023. We note with appreciation that our products have satisfied you in every respect but regret to hear our price are thought too high. Unfortunately, your opinions are not shared by other customers who find that our quotations can go all right and have placed with us repeat orders. When the superior quality and exquisite workmanship are taken into consideration, you will find that no other sources will probably supply you with the same at our prices.Confiding in your care for the promotion of our products to your market, however, we do not consider our quotations as strict limits. In order to accommodate you, we are prepared to give you special favorable prices as follows:Art. No. Minimum Qty. Unit Price (CIFC5BARCELONA)71H5 2300sets US$ 6.18/set (of 6 pcs per set)71H5B 2300sets US$ 7.39/set (of 6 pcs per set)71H5F 2300sets US$ 8.36/set (of 6 pcs per set)71H10 3150sets US$ 4.75/set (of one doz per set)Of course we can understand you intention to reduce the quantity, we agree to pack the goods of Art No. 71H5, 71H5B, 71H5F in one 20 container. And we hope that we can do good business in the near future.Other terms are same as our last E-Mail of 12 March 2023.You may rest assured that we shall make every effort to assist you, and we are looking forward to your initial order.Best Regards!Yours truly,XXXXXXX操作六：出口成交核算请根据你与国外客户最终达成的交易条件，做出具体的出口协议核算，其中涉及：购货总成本总退税收入实际采购成本费用细目及总额(涉及:国内费用、海洋运费、保险费、佣金)协议利润额及利润率注意：计算过程保存四位小数，最后结果保存二位小数对方的接受函：MONARCH TRADING S.A.PASEO DELA CASTELLANA 178 , BARCELONA, SPAINTEL:34-458-2100 TO:XINLIAN IMP & EXP CO.,LTD.Date:27-Mar-01Dear Sirs,As a result of our recent exchange of E-Mails, we confirm having purchased from you 1215 cartons of Daily Brand Tumblers on the following terms and conditions:Art No. Quantity Unit Price (CIFC5 Barcelona)71H5 2300sets US$ 6.18/set (of 6 pcs per set)71H5B 2300sets US$ 7.39/set (of 6 pcs per set)71H5F 2300sets US$ 8.36/set (of 6 pcs per set)71H10 3150sets US$ 4.75/set (of one doz per set)Packing: 71H5, 71H5B, 71H5FTo be packed in gift box of 6 pieces each. 10 boxes to one export carton Meas. 4025.535.5 cm.71H10To be packed in box of 12 pieces each. 6 boxes to one export carton Meas. 403435 cm.Payment: By irrevocable L/C at sight Shipment: During May 2023, from Shanghai to Barcelona, by sea.Insurance: To be covered by the seller for 110% of full invoice value against all risks and war risk as per and subject toCIC of PICC.We are pleased to have transacted this first business with your corporation and look forward to the further expansion of trade to our mutual benefit.Yours faithfully,Monarch Trading S.A.Jim SmidthManager计算：协议核算：协议金额=(6.18+7.39+8.36)2300+4.7531508.25=65401.508.25 =539562.3750(元)购货总成本(42+51+58.2)2300+273150=432810元退税总收入43.92333293.077元 实际总成本=(42+51+58.2)2300+2731501-9%1/(1+17%)=399516.9230(元)业务费用=5(690+525)+(500+800+350+50+500+2023+1000)2=16475.00(元)出口运费=195028.2532175.5000(元)出口保费=539562.3750110%1%5935.1816(元)客户佣金=539562.37505%=26978.1188(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=539562.3750- 399516.9230- 16475.00- 32175.00- 5935.1816-26978.1188=58482.1515（元人民币）利润率=58482.1515/539562.3750100%=10.84%如按客户的还价,我方的利润总额为58482.15元人民币, 利润率为10.84%操作七： 出口协议签订环节一请根据出口协议基本条款的规定和双方在信中拟定的条件制作售货确认书，规定条款内容全面，具体。环节二给国外客户寄出成交签约函，感谢对方的订单，说明随寄售货确认书，催促迅速会签协议，并希望信用证在4月25日前开到。协议日期：2023年4月1日信函日期：2023年4月1日协议号码：XLMONSC10Dear Sirs,With great pleasure we are now sending you our Sales Confirmation No. XL-MONSC10 in duplicate against your Order No.MON9811 for our Daily Brand Tumblers. Please countersign the Sales Confirmation and return us one copy for our files. And notify us at once, in case of any questions.By the way, it may not be superfluous to reiterate that the relevant L/C in our favor covering the above mentioned goods will be established immediately. Please urge your bank to open the L/C and to reach us before the date stipulated in the S/C to avoid any delay of the delivery. Finally, may we take this opportunity to express our appreciation for the conclusion of this transaction and assure you that we shall do our best to cooperate with you in future.Best Regards!Yours truly,XXXXXXXSALES CONFIRMATIONS/C No.: XL-MONSC10Date: April 1st 2023The Seller: SHANGHAI XINLIAN IMP.& EXP. CO., LTD. The Buyer: MONARCH TRADING S.A.Address: NO. 1100 SIPING ROAD Address: PASEO DELA CASTELLANA 178 SHANGHAI, CHINA BARCELONA, SPAIN Item No. Commodity &Specifications Unit Quantity Unit Price(US$) AMOUNT(US$) Daily Brand Tumblers CIFC5 BARCELONA1 71H5 SET 2300 6.18 14214.002 71H5B SET 2300 7.39 16997.003 71H5F SET 2300 8.36 19228.004 71H10 SET 3150 4.75 14962.50 TOTAL 65401.50TOTAL CONTRACT VALUE: SAY US DOLLARS SIXTY FIVE THOUSAND FOUR HUNDRED AND ONE AND CENTS FIFTY ONLYPACKING: 71H5,71H5B，71H5F To be packed in gift box of 6 pieces each. 10 boxes to one export carton. Meas. 40*25.5*35.5cm. 71H0 To be packed in gift box of 12 pieces each. 6 boxes to one export carton. Meas. 40*34*35cm.TOTAL: 1215 CARTONSTERMS OF SHIPMENT: TO BE EFFECTED BY THE SELLER DURING MAY 2023 PARTIAL SHIPMENT NOT ALLOWED TRANSSHIPMENT ALLOWEDPORT OF LOADING& DESTINATION: FROM SHANGHAI, CHINA TO BARCELONA, SPAINPAYMENT: BY IRREVOCABLE SIGHT LETTER OF CREDIT OPENED BY THE BUYER THROUGH A BANK ACCEPTABLE TO THE SELLER NOT LATER THAN APRIL 25TH 2023 AND REMAIN VALID FOR NEGOTIATION IN SHANGHAI UNTIL 15TH DAY AFTER THE AFORESAID TIME OF SHIPMENT.INSURANCE: TO BE COVERED BY THE SELLER FOR 110% OF TOTAL INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER AND SUBJECT TO CIC OF PICC.Confirmed by:THE SELLER THE BUYERXXXXXXXREMARKS:1. The buyer shall have the covering letter of credit which should reach the Seller 30 days before shipment, failing which the Seller reserves the right to rescind without further notice, or to regard as still valid whole or any part of this contract not fulfilled by the Buyer, or to lodge a claim for losses thus sustained, if any.2. In case of any discrepancy in Quality/Quantity, claim should be filed by the Buyer within 30 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 15 days after the arrival of the goods at port of destination.3. For transactions concluded on C.I.F. basis, it is understood that the insurance amount will be for 110% of the invoice value against the risks specified in the Sales Confirmation. If additional insurance amo