贸易实务仿真模拟.doc

贸易实务仿真模拟
实践报告

专 业
姓 名
学 号
指 导 教 师

2013年 6月

实践目的：为了进一步了解自己所学习的专业知识，能够灵活运用自己所学习的理论知识,提高实际操作能力，同时为毕业就业铺垫。
实践时间：十四周至十七周每周二、周四下午
实践内容：1.在模拟实习阶段初步了解国际贸易实务流程的各个过程。
2.结合书本理论知识，在仿真模拟中巩固专业知识掌握，加强对未来外贸业务员的能力的培养和锻炼。
关 键 词：出口流程、收获

公司简介：
上海林生贸易有限公司（Shanghai Linsheng Trading Co., Ltd.），一主营文具及办公用品的国有公司，产品以其质优价廉享誉国内外。地址位于中国上海延平路548号（548 YANPING ROAD，SHANGHAI），联系方式：电话（TEL）：0086－021－57234510 传真（FAX）：0086－021－57234621

业务往来公司：新加坡BRIGHT STATIONERY CO.是该国一主要文具进口商，公司地址为：BRIGHT STATIONERY CO.125 SUNFLOWER PLAZA  SINGAPORE, SINGAPORE FAX: [phone]

业务模拟：
一． 建立业务关系
题目：上海林生贸易有限公司从中国银行新加坡分行得知，新加坡BRIGHT STATIONERY CO.是该国一主要文具进口商，公司地址为：
 BRIGHT STATIONERY CO.
125 SUNFLOWER PLAZA
SINGAPORE, SINGAPORE
FAX: [phone]
我公司为一主营文具及办公用品的国有公司，产品以其质优价廉享誉国内外；欲与该公司建立业务关系，向对方推荐光明牌绘图机(Bright Brand drafting machines)，并随附最新商品目录。请根据上述基本要求，给对方发一份建立商务关系的E-Mail,要求格式正确、内容完整、语气诚恳热切。信函日期：2003年3月2日

建交提示：1. 公司介绍简明扼要、突出特点。2. 有针对性地介绍产品，可就品牌产品进行较详细的描述。3. 为达到吸引客户的目的，商务函电的语言应避免生硬、平淡。4. 结尾应起到激励对方尽快做出回复的效果。

建交参考：
上  海  林  生  贸  易  有  限  公  司
Shanghai Linsheng Trading Co., Ltd.
　　　　地址:中国上海延平路548号   
ADD: 548 YANPING ROAD，SHANGHAI
　　　　电话：[phone]   
TEL: [phone]
　　　　传真：[phone]
FAX: [phone]

Sales Manager
Bright Stationery Co.
125 Sunflower Plaza
Singapore

DATE: MARCH 2, 2003           Fax:[phone]
Dear Sales Manager,
Through the courtesy of Bank of China, Singapore Branch, we learned that you are one of the major importers in your country of stationery and are, therefore, writing to you in the hope of establishing business relations with you.
Our company is a state-owned corporation specializing in stationery and office equipment for many years. Our products, reputed for their sound quality and favorable price, are well established in markets both home and abroad. Therefore we have entered into trade relations with customers from various countries and regions in the world and business has been developing quite satisfactorily for both parties.
For your interest, we would like to recommend one of our commendable products, BRIGHT brand drafting machine, which sells well in other Asian countries and is sure to find a steady demand in your country through our mutual efforts. In order to give you a brief idea of the product, we have sent you a copy of our latest catalogue for your reference. It would be in your interest to place an order with us as soon as possible, and you may get a favorable rebate for a considerable initial order.
Your early reply is much appreciated.
Yours sincerely,
SHANGHAI LINSHENG TRADING CO. LTD.
MANAGER
XXX

二、出口报价核算
题目：
商品： 光明牌绘图机
货号：
SBT-121
7003
SDM-02
起订量：
每货号1个20英尺集装箱
已知绘图机出口退税为9%。
国内费用：
出口包装费10元每台，

此外，每个20'集装箱费用如下：

仓储费500元，国内运杂费1000元，商检费350元，

报关费50元，港口费1000元，业务费2000元，

其它费用1000元。
保险：
按发票金额加10%投保一切险及战争险，

费率分别为0.6%和0.3%。
公司要求预期利润为报价的15%，即期信用证付款。
核算要求:
    请根据上述条件，以美元为报价单位进行出口报价核算，列出详尽的计算过程，计算时请保留4位小数，计算结果保留2位小数。

报价提示
1. 有关商品的资料、税率、汇率等可进入"信息查询系统"查询。2. 明确FOB、CFR、CIF等不同术语的价格构成。3. 清楚成本、各项费用和利润的计算依据。4. 在计算集装箱所装货物的箱数时，应取整。(如：计算得出结果为192.88，应取192箱)5. 出口定额费属国内费用，其费率的计费基础为含税的采购成本。

询盘函：
 BRIGHT STATIONERY CO.
125 SUNFLOWER PLAZA SINGAPORE
FAX: [phone]

SHANGHAI LINSHENG TRADING CO. LTD.
548 YANPING ROAD
Shanghai, China
FAX: [phone]
DATE: 07-MAR.-01
Dear Sales Manager,
Thank you for your fax and your catalogue.
We have concluded several successful transactions of similar products with other traders in your region. Recently we have received several inquiries from our customers and find that the Art. No. 7003 is closest to their requirements except that they require packing in wooden cases instead of in cartons. Therefore we wonder whether you can comply with the requirement or not. Meanwhile, please note that your after-sale service must be well in the position to meet our customers' demand for free replacement of spare parts.
For your reference, we would like to state some of our general terms and conditions as follows:

1) Our usual term of payment is by D/P at 30 days' sight.
2) If the transaction is concluded on the CIF or CFR Singapore basis, the buyer must have the right to appoint the forwarding company.
3) The goods, before being loaded at the port of shipment, must be inspected by an inspection institution agreeable to the buyer in the presence of the buyer's representative.
We hope the above terms and conditions are acceptable to you and may become the basis of our future business.
By return E-mail, please inform us of your banker and quote us your best prices for Art. No.SBT-121, 7003 & SDM-02, based on FOBC5 SHANGHAI and CIFC5 Singapore. You have every reason to believe that given your prices are competitive, large orders are sure to follow.
We are awaiting your early reply.
Yours sincerely,
BRIGHT STATIONERY CO.
Manager
POLLY ENDSON

报价参考：
上海林生贸易有限公司

货号：SBT－121
1） 实际成本＝采购成本－退税收入
　　　　　   ＝780－780×9%/（1+17%）＝720（元/台）
2） 20英尺集装箱装箱量：
　   25/(0.8×0.6×0.3）＝173.6111，取整，173箱
　   报价数量：173×1＝173台
3） 国内费用： 10+(1000+1000+350+50+500+2000+1000）/173＝44.1040（元/台）
4） 出口运费＝(1100×8.25）/173＝52.4566（元/台）
5） 出口报价：
FOBC5 ＝（实际成本+国内费用）/（1-佣金率-预期利润率）
＝(720+44.1040)/(1-5%-15%)/8.25
＝115.77美元/台
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）
＝(720+44.1040+52.4566)/(1-5%-15%-110%×0.9%)/8.25
＝125.27美元/台

货号：7003
1） 实际成本＝采购成本－退税收入
　　　　　   ＝680－680×9%/（1+17%）＝627.6923元/台
2） 20英尺集装箱装箱量：
　   25/(0.7×0.5×0.25）＝285.7143，取整，285箱
　   报价数量：285×1＝285台
3） 国内费用：10+(1000+1000+350+50+500+2000+1000）/285＝30.7018（元/台）
4） 出口运费＝(1100×8.25）/285＝31.8421（元/台）
5） 出口报价：
FOBC5 ＝（实际成本+国内费用）/（1-佣金率-预期利润率）
＝(627.6923+30.7018） /(1-5%-15%）/8.25
＝99.76美元/台
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）
＝(627.6923+30.7018+31.8421） /(1-5%-15%-110%×0.9%）/8.25
＝105.89美元/台

货号：SDM-02
1） 实际成本＝采购成本－退税收入
　　　　　   ＝850－850×9%/（1+17%）＝784.6154元/台
2） 20英尺集装箱装箱量：
　   25/(0.85×0.65×0.35）＝129.2825，取整，129箱
　   报价数量：129×1＝129台
3）国内费用：10+(1000+1000+350+50+500+2000+1000）/129＝55.7364元/台
4）出口运费＝(1100×8.25）/129＝70.3488元/台
5）出口报价：
FOBC5 ＝（实际成本+国内费用）/（1-佣金率-预期利润率）
＝(784.6154+55.7364） /(1-5%-15%）/8.25
＝127.33美元/台
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）
＝(784.6154+55.7364+70.3488） /(1-5%-15%-110%×0.9%）/8.25
＝139.71美元/台

三、草拟发盘函
题目：请根据客户来函要求，写一封发盘信，详细回答客户提出的问题，告知对方交易的基本条件，同时，另寄样品以供促销，并表示不收取样品费，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：2003年3月12日

发盘参考：
上  海  林  生  贸  易  有  限  公  司
Shanghai Linsheng Trading Co., Ltd.
　　　　地址:中国上海延平路548号   
ADD: 548 YANPING ROAD，SHANGHAI
　　　　电话：[phone]   
TEL: [phone]
　　　　传真：[phone]
FAX: [phone]

Sales Manager
Bright Stationery Co.
125 Sunflower Plaza
Singapore

DATE: MARCH 12, 2003
Dear Madam,
We are glad to have received your inquiry .You may be aware that wooden cases add to both packing fees and freight, so cheaper packing in cartons will be in your interest. We assure you the seaworthiness of our cartons. For any losses caused by defects of our products, your customers can get full refunds; for other losses, they can receive replacements of spare parts for half charge.
Meanwhile, please pay attention to the following points:
1)We usually finance our trade with foreign customers, esp. for first transactions, by   L/C at sight . Maybe you can obtain such favorable payment terms as D/P if future   business develop to our mutual satisfaction.
2)If transactions are concluded on CIF or CFR basis, we do not want to put you in the   trouble of contacting shipping companies or arranging shipment.
3)The goods will be inspected by Shanghai Inspection Bureau. Your representative can   be present if it is necessary.
As you can see, the above terms and conditions take the interests of both parties into consideration , so we hope you can also accept them so as to facilitate our future business. We are now glad to make you the following offer:
Art.No.
Pc./ctn.
Mea.
(cm)
G.W.
(kg)
N.W.
(kg)
Min.Qty.
(pcs)
Unit Price(USD)
FOBC5 (US$)
CIFC5(US$)
SBT-121
1
80x60x30
25
23
173
115.77
125.27
7003
1
70x50x25
25
23
285
99.76
105.89
SDM-02
1
85x65x35
25
23
129
127.33
139.71

Packing:
To be packed in cartons of 1 pc. each
Shipment:
To be effected within 30 days of receipt of the related L/C.
Payment:
By irrevocable L/C at sight opened through a bank acceptable to the Seller. Our accounting bank is the Bank of China, Shanghai Branch.
Insurance:
For 110% invoice value covering All Risks & War Risk as per P.I.C.C dated 1/1/1981.
We look forward to receiving your initial order.
Yours sincerely,
SHANGHAI LINSHENG TRADING CO. LTD.
MANAGER

四、出口还价核算
题目：按客户的还盘，在其它条件不变的情况下，请计算：（计算过程小数请保留至4位，小于1时保留至5位，计算结果取小数后2位）
1. 我方的三种商品的利润额分别为多少元人民币？这笔交易的总利润率为多少？
2. 如果接受客户还价，公司的预期出口利润仍保持15%，那么，三种商品的国内采购价格分别应为多少元？
再次报价：试按5％利润率重新报价。

还盘函：
 BRIGHT STATIONERY CO.
125 SUNFLOWER PLAZA SINGAPORE
FAX: [phone]

SHANGHAI LINSHENG TRADING CO. LTD.
548 YANPING ROAD
Shanghai, China
FAX: [phone]
DATE: 17-MARCH-01
Dear Sales Manager,
Thank you for your offer of drafting machines, but we are sorry to find that the prices you have quoted are not very competitive.
You may also know that drafting machines made in Japan and South Korea are well known for their precision and durability. However, quotations we have received from our clients in these two countries are about 5-10% lower than yours. Therefore, the highest prices we can accept are as follows:
SBT-121
US$ 107.00
CIFC5 SINGAPORE

7003
US$ 92.00
CIFC5 SINGAPORE

SDM-02
US$ 119.00
CIFC5 SINGAPORE

Your general terms and conditions are gladly accepted.
Recent market is changeable, so quick reply from you is expected.
With Best Regards!
Yours sincerely,

BRIGHT STATIONERY CO.
MANAGER
POLLY ENDSON

还价参考：

林生贸易有限公司

1） 利润核算

货号SBT-121
利润额：销售收入-佣金-保费+退税收入-购货成本-国内费用-海洋运费
＝107*173*8.25*(1-5%-1.1*0.9%)+720*173*9%/1.17-720*173-10*173
－(1000+1000+350+50+500+2000+1000)-1100*8.25
＝2303.0766元
货号7003
利润额：销售收入+退税收入-购货成本-国内费用-海洋运费-佣金-保费
＝92*285*8.25*(1-5%-1.1*0.9%)+680*285*9%/1.17-680*285-10*285
－(1000+1000+350+50+500+2000+1000)-1100*8.25
＝6640.4238元
货号SDM-02
利润额：销售收入+退税收入-购货成本-国内费用-海洋运费-佣金-保费
＝119*129*8.25*(1-5%-1.1*0.9%)+850*129*9%/1.17-850*129-10*129
－(1000+1000+350+50+500+2000+1000)-1100*8.25
＝1579.285元
总利润率＝总利润额／总销售收入＊100％
＝（2303.0766+6640.4238+1579.285)／(107*173*8.25＋92*285*8.25＋119*129*8.25)＊100％
＝10522.7854／495676.5＊100％
＝2.1229％
2）成本核算

货号SBT-121
假设：货号SBT-121的实际成本为：X ,那么：
107＝ (X+44.1040+52.4566)/[(1-5%-15%-1.1*0.9%)*8.25]
X（实际成本）＝600.9002元/台
采购成本：
600.9002*（1+17%）/（1+17%-9%）
＝650.98元/台
货号7003
假设：货号7003的实际成本为：Y ,那么：
92＝ (Y+30.7018+31.8421)/[(1-5%-15%-1.1*0.9%)*8.25]
Y＝537.1420元/台
采购成本：
537.1420*（1+17%）/（1+17%-9%）
＝581.90元/台
货号SDM-02
假设：货号SDM-02的实际成本为：Z ,那么：
119＝ (Z+55.7364+70.3488)/[(1-5%-15%-1.1*0.9%)*8.25]
Z＝649.5955元/台
采购成本：
649.5955 *（1+17%）/（1+17%-9%）
＝703.73元/台
3）再次报价

货号SBT－121：
CIFC5＝ (720+44.1040+52.4566)／[(1-0.05-0.05-1.1×0.009)×8.25]
＝USD111.20/SET
FOBC5＝(720+44.1040)/[(1-0.05-0.05)×8.25]
＝USD102.91/SET
货号7003
CIFC5＝(627.6924+30.7018+31.8421)／[(1-0.05-0.05-1.1×0.009)×8.25]
＝USD94.00/SET
FOBC5＝(627.6924+30.7018)/[(1-0.05-0.05)×8.25]
＝USD88.67/SET
货号SDM-02
CIFC5＝ (784.6155+55.7364+70.3488)／ [(1-0.05-0.05-1.1×0.009)×8.25]
＝USD124.02/SET
FOBC5 ＝(784.6155+55.7364)/[(1-0.05-0.05)×8.25]
＝USD113.18/SET

五、拟写还盘函
题目：
1.告诉对方日本生产商更换零件时要求全额付款，南韩制造商通常在收到信用证60天后交货，故我方提供条件更优惠, 希望对方慎重考虑；2.按5％利润率再次报价，并敦促对方及早确认。信函日期：2003年3月22日。

还盘参考：
上  海  林  生  贸  易  有  限  公  司
Shanghai Linsheng Trading Co., Ltd.
　　　　地址:中国上海延平路548号   
ADD: 548 YANPING ROAD，SHANGHAI
　　　　电话：[phone]   
TEL: [phone]
　　　　传真：[phone]
FAX: [phone]

Sales Manager
Bright Stationery Co.
125 Sunflower Plaza
Singapore
Date: March 22, 2003
Dear Madam,
Thank you for your fax, but we are regretful to learn of your opinion on our quotation.
For your information, Japanese makers usually ask for full charges for replacement of major parts, and South Korean suppliers commonly effect shipment 60 days after receipt of the related Ls/C. So which one would you like to choose: a lower price with conditional service, or a higher price with complete and dependable service?
But since this is going to be the first transaction between us and our products are new to your customers, we are ready to make you the following new offer:
Art. No.
Unit Price
CIFC5 SINGAPORE

FOBC5SHANGHAI
SBT-121
USD102.91
USD111.20
7003
USD88.67
USD94.00
SDM-02
USD113.18
USD124.02

Since our manufacturing department has already received a lot of indents, please place your order with us as soon as possible.
Yours sincerely,

SHANGHAI LINSHENG TRADING CO. LTD.
MANAGER
XXX

六、出口成交核算：
题目：请根据你与国外客户最终达成的交易条件，作出详细的出口合同核算，其中包括：
购货总成本，总退税收入，实际采购成本，费用细目及总额(包括:国内费用、海洋运费、保险费、佣金)，合同利润额及利润率　　注意：计算过程保留四位小数，最后结果保留二位小数。

接收函：
 BRIGHT STATIONERY CO.
125 SUNFLOWER PLAZA SINGAPORE
FAX: [phone]

SHANGHAI LINSHENG TRADING CO. LTD.
548 YANPING ROAD
Shanghai, China
FAX: [phone]
DATE: 27-MARCH-01
Dear Sales Manager,
Thank you for your fax.
You would be interested to know that we have received an order from our clients for two types of your products, and the order No.BRG0104 is as follows:
Art. No
Pc./ctn
Unit Price
CIFC5 SINGAPORE
Quantity (pc)
G.W. (kg)
N.W. (kg)
Mea. (cm)
7003
1
USD94.00CIFC5SINGAPORE
285
25
23
70x50x25
SDM-02
1
USD124.02CIFC5SINGAPORE
129
25
23
85x65x35

Packing:
To be packed in cartons of 1 pc. each

Shipment:
To be effected within 30 days of receipt of the related L/C, with partial shipment and transshipment not allowed.

Payment:
By irrevocable L/C at sight opened through a bank acceptable to the Seller.

Insurance:
To be effected by the Seller covering 110% of the invoice value against All Risks & War Risk as per C.I.C. dated 01/01/1981.
Please send us your Sales Confirmation by direct E-mail for us to counter-sign.
With best regard.
Yours sincerely,
BRIGHT STATIONERY CO.
MANAGER
POLLY ENDSON

成交参考：
林生贸易有限公司

合同核算：

总货款收入：（成交总额）
285×94＋129×124.02×8.25＝353005.78

总购货成本:
285×680＋129×850＝303450.00

总退税收入：
303450.00×9％/(1+17%)＝23342.307

出口运费：
1100×2×8.25＝18150.00

出口保险费：
353005.78×110％×0.9%＝3494.7571

客户佣金：
353005.78×5％＝17650.289

国内费用：
10×（285＋129）＋5900×2＝15940.00

总利润额：
353005.78＋23342.307－303450.00－18150.00－3494.7571－17650.289－15940.00
＝17663.04

利润率：
17663.04÷353005.78×100%＝5%

七、 出口合同签订：
题目：步骤一：请根据出口合同基本条款的要求和双方在信中确定的条件制作售货确认书，要求条款内容全面、具体。步骤二： 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，催促迅速会签合同，并希望信用证在4月25日前开到。(空白合同可在TMT信息查询系统中下载）