外贸出口流程毕业设计.doc

梅花伞业有限公司出口贸易流程
The Export Trade Flow ofSUSINO Umbrella Co。, Ltd.
Abstract:
This paper briefly analyzes the process of export trade, from establishing business relationship，make an enquiry， making an offer， making a counter-offer to signing a contract。 That is to say from how to find a potential customer to how to negotiate with our customer。
Key words:imports and exports；trade
11

Contents
1。Company Profile………………………………………………………1
2.Establishment of Business Relations………………………………。.。.。2
3。 The First Inquiry………………………………………………………3
4. Export Quotation………………………。。 ……………………………4
5。 Making an Offer………………………………………………………5
6。Counter—offer…………………………………………………………。6
7. CounterofferAccounting……………………………………。….。。。。。.。。.7
8。 Recounter Offer………………………………………………………。8
9。Acceptance……………………………………………………….…。.。。9
10. ContractAccounting……。。..。.。………………………………………11
11。 Sells Signed Letter…………………………………………………..12
12. Sales Contract………………………………………………………。13
Reference
1。 Company Profile
SUSINO Umbrella Co.， Ltd (formerly Jinjiang Hengshun Umbrella Co。, Ltd） was founded on September 22nd 1995. In December 2005 Jinjiang Hengshun Umbrella Co。, Ltd was renamed SUSINO UMBRELLA CO., LTD, as a joint—stock company. SUSINO produces over 20 million umbrellas annually with a production value of up to $23 million. SUSINO umbrellas are exported to more than 128 countries and territories includingthe United States， theUnited Kingdom， Japan, Russia， Dubai， Brazil and so on。     In December 2004， SUSINO went into cooperation with the Scientific Research Institution of Xiamen Jimei University and founded the TECHNIQUEDEVELOPMENTCENTER. In 2005 the Centre was regarded as an umbrella development centre by the FUJIAN PROVINCIAL GOVERNMENT。      In March 2003， SUSINO obtained the ISO9000 Quality Management Systems (QMS) certificate and further in 2005 SUSINO obtained the ISO14000 certificate。 The companies Quality Test System has obtained certificates from the Fujian Quality Control Bureau     In 2005 SUSINO new products such as the auto open and close and the folding auto open and close umbrellas have been recognized as innovative products by the Fujian Science and Technology Office。 
In the last decade， SUSINO has developed from a small OEM manufacturer into a leading manufacturer and exporter of umbrellas in the world。 As a life cycle enterprise， SUSINO specializes in the design， manufacturing and sales of various types of umbrella。
2.Establishment of Business Relations
March 25, 2011
Christos Co.， Ltd
17/155 — 17/157 Moo 11 Sukhapibal 1 Rd.，
Ladprao， Bangkok, ThailandTel:66—2-9421216Fax：[phone]
Dear Sir or Madam,
We have learned your company and that you are a prospective buyer of umbrellas from the Internet。As we are one of the leading exporter of this item， which have enjoyed great popularity in world market. We shall be pleased to enter into business relationship with you in this area。
Our company was founded in 1995。Asa joint-stock company, SUSINO produces over 20 million umbrellas annually with a production value of up to ＄23 million。 SUSINO umbrellas are exported to more than 128 countries and territories including theUnited States， theUnited Kingdom， Japan， Russia， Brazil and so on。 Our company produces a series of fashionable umbrellas with various specifications， such as straight umbrellas， two folding umbrellas, triple folding umbrellas and automatic opening ＆closing umbrella。
If you are willing to set up business relationship with us, you can contact us through Tel：086— 0595—85589898or Fax:[phone]。 And you're welcome to visit our website： We’re expecting your early response。
Yours faithfully
SUSINO Umbrella Co., Ltd
 JINOU IND。DISTRICT， DONGSHI,
JINJIANG, FUJIAN, CHINA
TEL：0086—592—3104777FAX： [phone]Liddell
3.The First Inquiry
March 27， 2011
SUSINO Umbrella Co。， Ltd
 JINOU IND。DISTRICT, DONGSHI，
JINJIANG, FUJIAN, CHINA
TEL:0086—592—3104777FAX： 0086—592-3104999
Dear Mr。 Lin，
We are glad to learn from your letter of March 25, as an exporter of umbrellas， you intend to establish direct business relationship with us which happens to be our desire。
We are the leader of gift and premium in Thailand。 Today we are looking for the umbrella as 100, 000 pcs。 We want to know the price of your folding umbrellas number5006 and number 7319。If your price is workable，we intend to buy 5000 pcs of NO。5006 and 5000 pcs of NO.7319.
Please contact me as soon as possible！
Yours faithfully
Christos Co。， Ltd
17/155 — 17/157 Moo 11 Sukhapibal 1 Rd.，
Ladprao， Bangkok， ThailandTel:66—2-9421216Fax：66—2—9421484Nichkhun
4．Export Quotation
FOB：成本+国内费用+预期利润
实际成本=进货成本—退税金额（退税金额=进货成本/(1+增值税率)X 退税率）
国内费用=包装费+（运杂费+商检费+报关费+港区港杂费+其他费用)
核算利润（利润=报价X10%）
汇率按人民币对美元的汇率为6。561：1计算(2011/3/28日汇价)
进货成本
Commodity Type No
Color
Unit price
Quantity
Total price
5006
White
$4.57
5000
＄22850
7319
Blue
＄8.38
5000
＄41900

10000
$64750
1货号：5006
2退税收入=采购成本/（1+增值税率）＊出口退税率=4。57/(1+17％)＊15％=0。586美元/把
实际成本=采购成本—退税收入=4.57—0。586=3。984元/把
3国内费用=包装费+（运杂费+商检费+报关费+港区港杂费+其他费用）
=6000+(12000+350+150+900+1500）X0.5
=6000+7450=13450=$2050
每把费用=2050/5000=＄0.41
4。每把利润=进货成本＊10％=4。57＊10％=＄0.457
FOB=实际成本+费用+利润=3。984+0.41+0。457=4。851
1货号：7319
2退税收入=采购成本/（1+增值税率）*出口退税率=8。38/（1+17%）*15％=1。074美元/把
实际成本=采购成本-退税收入=8。38—1。074=7.306美元/把
3国内费用=包装费+(运杂费+商检费+报关费+港区港杂费+其他费用)
=6000+(12000+350+150+900+1500)X0.5
=6000+7450=13450=＄2050
每把费用=2050/5000=＄0。41
4。每把利润=进货成本＊10%=8。38*10％=＄0。838
FOB=实际成本+费用+利润=7.306+0。41+0。838=8。554
FOB价
Commodity Type No
Color
FOB Unit price
Quantity
FOBtotalprice
5006
White
4.851
5000
24255
7319
Blue
8。554
5000
42770
TOTAL AMOUNT

10000
67025
净利润=67025—4100—56448.72=＄6476.28
5.Making an Offer
March 28,2011
Christos Co., Ltd
17/155 — 17/157 Moo 11 Sukhapibal 1 Rd.，
Ladprao， Bangkok, ThailandTel：66—2—9421216Fax：66—2-9421484
Dear Nichkhun ,
Thank you for you letter dated Mar 27, in which you express your interest in our umbrella.
At your request， we take pleasure in making you the following offer， subject to our final confirmation。
Item No.
Commodity Name
Quantity
Packing
Gross weight
Net weight
FOB
5006
SUSINO Umbrella
5000 SET
100set/carton
16 k g s
14 k g s
$24255
7319
SUSINO Umbrella
5000 SET
100set/carton
15 k g s
13 k g s
＄42770
Payment： By sight L/C。
Shipment：To be effected at the end of May。
Because of fluctuating exchange rates， we can only hold these prices for three days from today’s date. As you know， our stock is limited and the demand is brisk。 Your early decision is necessary。 We are confident that you can do some profitable business。
We look forward to your prompt reply.
Yours faithfully
SUSINO Umbrella Co。， Ltd
 JINOU IND。DISTRICT, DONGSHI，
JINJIANG, FUJIAN, CHINA
TEL：0086—592—3104777FAX: [phone]Liddell
6。Counter Offer
March 29， 2011
SUSINO Umbrella Co.， Ltd
 JINOU IND.DISTRICT, DONGSHI,
JINJIANG, FUJIAN， CHINA
TEL：[phone]—3104777FAX： [phone]—3104999
Dear Mr。 Lin,
Thank you for your letter and samples sent on March 28. We are glad to inform you that our customers are very satisfied with the test result of your samples, but they are still hesitating at the moment.
After careful comparison with similar goods, we find your quotation on the high side。The current umbrella market is swollen up with various brands and quality brands such as Paradise,which are easily available. These brands have already gained recognition of the local market.
Although its quality has already measured up to our customers' requirements， it still needs price advantage in order to open up a market here. Otherwise it can hardly compete against the established brands。
In view of this, our customers request you to reduce your original price by 5％。 Please consider this and give us a prompt reply.
Yours faithfully
Christos Co.， Ltd
17/155 — 17/157 Moo 11 Sukhapibal 1 Rd。，
Ladprao， Bangkok， ThailandTel:66-2—9421216Fax:66—2—9421484Nichkhun
7. CounterofferAccounting
FOB:成本+国内费用+预期利润
实际成本=进货成本—退税金额(退税金额=进货成本/(1+增值税率)X 退税率）
国内费用=包装费+(运杂费+商检费+报关费+港区港杂费+其他费用)
核算利润(利润=报价X10%）
汇率按人民币对美元的汇率为6。561：1计算（2011/3/28日汇价）
进货成本
Commodity Type No
Color
Unit price
Quantity
Total price
5006
White
＄4.57
5000
＄22850
7319
Blue
＄8。38
5000
$41900

10000
＄64750
1货号：5006
2退税收入=采购成本/（1+增值税率)*出口退税率=4.57/（1+17％）*15％=0。586美元/把
实际成本=采购成本-退税收入=4。57—0.586=3。984元/把
3国内费用=包装费+（运杂费+商检费+报关费+港区港杂费+其他费用）
=6000+（12000+350+150+900+1500）X0。5
=6000+7450=13450=＄2050每把费用=2050/5000=＄0。41
4.每把利润=进货成本*10％=4。57＊10%=＄0。457
FOB=实际成本+费用+利润=3.984+0.41+0。457=4。851
1货号：7319
2退税收入=采购成本/（1+增值税率）＊出口退税率=8.38/(1+17％)＊15％=1。074美元/把
实际成本=采购成本—退税收入=8。38-1。074=7.306美元/把
3国内费用=包装费+（运杂费+商检费+报关费+港区港杂费+其他费用）
=6000+（12000+350+150+900+1500）X0.5
=6000+7450=13450=＄2050
每把费用=2050/5000=$0。41
4.每把利润=进货成本＊10％=8.38*10%=$0。838
FOB=实际成本+费用+利润=7。306+0。41+0。838=8.554
FOB价
Commodity Type No
Color
FOB Unit price
Quantity
FOBtotalprice
5006
White
$4.851
5000
＄24255
7319
Blue
$8。554
5000
＄42770
TOTAL AMOUNT

10000
$67025
若依照进口方要求降价8％
则总价为 67025 X （1—0.08)=61663
净利润=61663—4100—56448。72=＄1114。28
8．Counter Offer
March 30,2011
Christos Co。， Ltd
17/155 — 17/157 Moo 11 Sukhapibal 1 Rd.，
Ladprao， Bangkok， ThailandTel：66—2-9421216Fax：[phone]
Dear Nichkhun,
We are glad to receive your letter of March 29 but sorry to learn that you found our quotation too high. We regret to say that we do not agree with your point， but for our relationship we decided to accept your counter offer.   
We feel that your counter offer is not proper because the price for such material is on the increase at present。   
We believe our prices are quite reasonable， it is impossible that any other suppliers can under—quote us if their products are as good as ours in quality.
In order to assist you to compete with other dealers in the market， we have decided to reduce 8％ of the price quoted if your order reaches 10,000 sets at one time.   
Owing to the great demand for the product， this offer is valid only for 5 days。
Yours faithfully
SUSINO Umbrella Co。， Ltd
 JINOU IND。DISTRICT， DONGSHI,
JINJIANG， FUJIAN， CHINA
TEL：[phone]—3104777FAX: 0086—592—3104999Liddell
9. Acceptance
March 31， 2011
SUSINO Umbrella Co.， Ltd
 JINOU IND。DISTRICT， DONGSHI，
JINJIANG， FUJIAN， CHINA
TEL:0086—592—3104777FAX： 0086—592-3104999
Dear Mr。 Lin，Thank you for your letter of March 30th. We do appreciate your concession and want to accept your revised price。 We are pleased to place an order with you for the following:
Commodity Type No
Color
FOB Unit price
Quantity
FOB total price
5006
White
$4.463
5000
$22315
7319
Blue
$7。870
5000
＄39350
TOTAL AMOUNT

10000
$61665
We are glad that through our mutualefforts， finally we have reached the agreement。 We believe the first transaction will turn out to be profitable to both of us.
Please send us your sales confirmation in duplicate。
Best regards！ 
Yours faithfully
Christos Co。, Ltd
17/155 - 17/157 Moo 11 Sukhapibal 1 Rd.,
Ladprao, Bangkok， ThailandTel：66-2—9421216Fax：[phone]Nichkhun
10。 ContractAccounting厦门梅花伞业有限公司出口盈亏核算表
品名规格
SUSINO Umbrella
数量
一批
定单号
No。ANDE01
收购价

总值（人民币)
￥424824.75
内合同

出口价

总值（美元）
＄64750
外合同

核算项目
测算数
复核数
实际数
外汇净收入
1
出口价格FOB（v)、CFR（）、
CIF（)
＄61665

$61665
2
减:佣金

3
保险费(险别All Risks and War Risk ） 0.1 %

4
国外运费

5
银行费用

6

7
出口净收汇（1—2—3-4—5—6）
＄61665

$61665
8
折合人民币收入总额
￥404584.065

￥404584。065
人民币进价总成本
9
商品收购总价（含税价)
￥424824。75

￥424824.75
10

11

12
费用：航道建设基金、口岸费
750

750
13
国内运杂费
12000

12000
14
港口码头费用
900

900
15
出口运费

16
海关规费
150

150
17
商检、卫检费用
350

350
18
银行费用

19
利息 ％ （ 天)

20
退税利息 ％ ( 天)

21

22

23
小计（12至22之和）

24
出口管理费
750

750
25
出口成本总额

盈亏结算
26
减：出口退税收入（ 15 ％）
$8300

＄8300
27

28
实际成本总额
$56450

$56450
29
每美元出口成本
￥6.00

￥6。00
30
盈亏额

31
每美元赔赚额
+￥0.558

+￥0。558
填制
业务部
部别：
计财部
核算会计审核：
11。 Sales Confirmation
April 1， 2011
Christos Co.， Ltd
17/155 — 17/157 Moo 11 Sukhapibal 1 Rd.，
Ladprao， Bangkok, ThailandTel：66—2—9421216Fax:66—2—9421484
DearNichkhun，
We are pleased to receive your order No. ANDE01. There is a Chinese saying that “A good beginning is half done。” We hope our cooperation in this first order will lead to a brighter future of our business relationship。
We are sending you our Sales Confirmation NoTZ293 in duplicate. Please sign it and return one copy for our file。 If there is any problem or misunderstanding， don't hesitate to call us.
We believe the first transaction will turn out to be satisfactory to both of us.
With best regards！
Yours faithfully
SUSINO Umbrella Co。， Ltd
 JINOU IND。DISTRICT， DONGSHI,
JINJIANG， FUJIAN， CHINA
TEL:0086—592-3104777FAX: [phone]Liddell
12。Sales Contract
Sales Contract
合同编号（Contract No。): TZ293
签订日期（Date） ：April。11，2011
签订地点（Signed at);Fujian,Xiamen
Buyer：Christos Co.， Ltd
克里斯托责任有限公司
地址： 曼谷 泰国曼谷市拉普绕区苏克哈匹珀大街155号—157号
Address：155 - 157 Moo 11 Sukhapibal 1 Rd。 Ladprao, Bangkok，Thailand
电话(Tel）：66—2—9421216传真（Fax）：66-2-9421484
电子邮箱(E-mail）sales＠christosgroup。com
seller：SUSINO Umbrella Co.， Ltd
梅花伞业股份有限公司
地址：福建省晋江市东石镇金瓯工业区
Address ；7 RenMin road ， Jinjiang, Fujian
电话（Tel）：86—0591 65756106传真（Fax)： 86—0591 65756107
电子邮箱（E-mail）: Master＠。cn  
买卖双方同意按照下列条款签订本合同：
The Seller and the Buyer agree to conclude this Contract subject to the terms and conditions stated below：
1。货物名称、规格和质量
(Name， Specifications and Quality of Commodity）：
Commodity Type No
Color
Unit Price FOB
Xiamen
Quantity
Total price
5006
White
$4.463
5000
＄22315
7319
Blue
$7.870
5000
＄39350
Total Value :Say SIXTY—ONE THOUSAND SIX HUNDRED SIXTY—FIVE USA Dollar Only
3.交货条件（Terms of Delivery) :FOB XIAMEN
4。包装(Packing）：one hundred set per caton
5。唛头（Shipping Marks）：
C。C。L
Thailand
TZ293
Made in china
6.装运期限（Time of Shipment）：Before May 1，2011
7.装运口岸（Port of Loading）：Xiamen port ,China
8.目的口岸（Port of Destination）：Bangkok port， Thailand
9。保险（Insurance）:由买方投保.On the buyeroptional
10。付款条件（Terms of Payment）：
信用证方式：买方应在装运期前/合同生效后10日，开出以卖方为受益人的不可撤销的议付信用证，信用证在装船完毕后15日内到期。
Letter of Credit： The Buyer shall， 10days prior to the time of shipment /after this Contract comes into effect， open an irrevocable Letter of Credit in favor of the Seller. The Letter of Credit shall expire15 days after the completion of loading of the shipment as stipulated.
11。单据（Documents Required）:
卖方应将下列单据提交银行议付：
The Seller shall present the following documents required to the bank for negotiation/collection:
(1) 标明通知收货人/受货代理人的全套清洁的、已装船的、空白抬头、空白背书并注明运费已付/到付的海运/联运/陆运提单。
(2) Full set of clean on board Ocean/Combined Transportation/Land Bills of Lading and blank endorsed marked fr