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1、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1 Dear sirs
2、 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
3、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
4、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1 Dear 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 opportuni
5、ty 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
6、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2 Zhejiang Baolai Home Textile Import & Export Co., Ltd. was established in 2003, which mainly
7、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 q
8、uality 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
9、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 a
10、re 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
11、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2 Dear 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 relations
12、hip 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 sta
13、mped, 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.
14、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
15、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
16、 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=U
17、SD29/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/PC CFR =FOB+海运费 =215.23+29=USD244.23/PC CIF ＝CFR/〔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*50/1000
18、000*100 7.2 立方米 货物总毛重 20*100 2000 公斤 退税收入 1000*13%/(1+17%) 111.1111 人民币元/台 实际成本 1000-111.1111 888.8889 人民币元/台 贷款利息 1000*7%*30/360 5.8333 人民币元/台 银行手续费 800/100 8 人民币元/台 定额费 1000*10% 100 人民币元/台 包干费 4.5 4.5 人民币元/台 国内费用总计 5.8333+8+100+4.5 118.3333 人民币元/台 海洋运费 7.2*60/
19、100*6.15 26.568 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%)/6.15 181.97 美元/台 CFR报价 181.97+26.568/6.15 186.29 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*6.15 109564.40 人民币元 退税收入
20、 111.11*100 11111.11 人民币元 实际成本 888.89*100 88889 人民币元 采购成本 1000*100 100000 人民币元 贷款利息 5.8333*100 583.33 人民币元 银行手续费 800 800 人民币元 定额费 100*100 10000 人民币元 包干费 4.5*100 450 人民币元 国内费用总计 118.3333*100 11833.33 人民币元 海洋运费 26.568*100 2656.8 人民币元 海运保险费 7.6119*100 761.19 人民币元
21、客户佣金 0 0 人民币元 利润总额 109564.40-88889-11833.33-2656.8-761.19 5424.08 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*6.15 115620
22、 人民币元 总退税收入 25*16%/（1+17%）*4000 13675.21 人民币元 总收入 115620+13675.21 129295.21 人民币元 贷款利息支出 25*7%*45/360*4000 875 人民币元 定额费支出 25*7%*4000 7000 人民币元 包干费支出 1*20’ 900 人民币元 海运运费支出 1500*6.15 9225 人民币元 保险费支出 4.7*(1+10%)*0.55%*4000*6.15 699.50 人民币元 客户佣金支出 4.7*3%*4000*6.15 3468.
23、6 人民币元 银行费用支出 4.7*0.3%*4000*6.15 346.86 人民币元 采购成本支出 25*4000 100000 人民币元 总支出 875+7000+900+9225+699.5+3468.6+346.86+100000 122514.96 人民币元 总利润 129295.21-122514.96 6780.25 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%
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 CONFIRMATION THE SELLERS: HANGZHOU TIANYUE LIGHT INDUSTRY TRADING COMPANY 112 TIANMUSHAN ROAD HANGZHOU, CHINA THE BUYERS: ABC COMPANY
25、LTD. 356 FIRST CROSS STREET LOS 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 PACKING UNIT PRICE AMOUNT CIF LOS ANGELES 54-PC KITCHEN SET S328 2
26、00SETS 1SET/CTN USD35.00/SET USD7,000.00 3-PC VACUUM MUG SET A068 1200SETS 12SETS/CTN USD31.00/SET USD37,200.00 16-PC TABLEWARE T066 2400SETS 8SETS/CTN USD16.00/SET USD38,400.00 TOTAL 3800SETS USD82,
27、600.00 5% 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 SELLER’S OPTION. 装运期限 SHIPMENT: TO BE EFFECTED FROM SHANGHAI OR NINGBO TO LOS ANGELES WITH
28、IN 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 RE
29、ACH 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
30、 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 S
31、HIPMENT. 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/C S/C Form of the credit revocable irrevocable Expiry date and p
32、lace Date 130510 Place USA Date 130615 Place CHINA Amount USD33,660.00 USD33,600.00 Draft at Draft at 30 days sight Draft at sight Drawee New York Trading Co., Ltd Standard Bank Ltd., USA Transshipment Not allowed Allowed at Hong Kong Port of loading Ningbo Chinese main ports Qu
33、antity off goods 800pcs 8,000pcs S/C date May 20, 2013 March 20, 2013 Insurance Policy Needed Not needed Presentation period 6 days after issuance date of shipping documents 15 days after issuance date of shipping documents As the time of shipment is drawing near, please make amendments
34、 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
35、 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：M45 4000 件 RMB￥48.50/件 RMB￥194000.00
36、 2013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
37、 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
38、 数量 发货日期 到货情况 备注 35521 ∮10mm铝合金把手型材 黄岩鼎立模业有限公司 14050 2013-3-16 2013-3-18 35522 紧固螺丝 黄岩鼎立模业有限公司 28100 2013-3-16 2013-3-18 【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 1 3552 柜子把手 2450 800 800 850 2 355
39、2 冰箱把手 2450 800 800 850 2、缮制商业发票 浙江ABC模业有限公司 ZHEJIANG ABC MOULD CO., LTD. No.:GYH35678 Date: MAR.20,2013 NO.30 GONGXIN ROAD,NORTH DEVELOPING DISTRICT, HUANGYAN,TAIZHOU,ZHEJIA
40、NG,CHINA 发票 INVOICE To: M/S SANTOS TRADE COMPANY LIMITED 355 SAN JOSE BOULEVARD RIO 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Ma
41、rks & Nos. 货名数量Quantities and Descriptions 总值Amount Nos & Marks Description Quantity Unit Price Amount ABC ORDER NO.:153 RIO DE JANEIRO C/NO.:1-UP
42、 CFR RIO DE JANEIRO HANDLE CABINET 7,000PCS USD1.68/PC USD11,760.00 FREEZER HANDLE 7,000PCS USD1.68/PC USD11,760.00 -------------------------------
43、 TOTAL 14,000PCS USD23,520.00 SAY U.S. DOLLARS TWENTY-THREE THOUSAND FIVE HUNDRED AND TWENTY ONLY.
44、 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 ORIGINAL 1 Exporter (Full name
45、 and address) ZHEJIANG DANUO IMP.&EXP. COMPANY NO.100 WENYI ROAD,HANGZHOU CHINA Certificate No. CERTIFICATE OF ORIGIN OF THE PEOPLE’S REPUBLIC OF CHINA 2 Consignee (Full name and address) FAUPEL BROTHERS KARTON 60 STR FRANCE 3 Means of transport and rout
46、e FROM NINGBO TO PARIS BY SEA 5 For certifying authority use only 4 Country / Region of destination FRANCE 6 Marks & numbers FAUPEL 07YN889 PARIS C/NO.1-600 7 Number and kind of packages; description of goods 600 CTNS OF PLASTIC TOYS *************************
47、 8 H.S. Code 9503008900 9 Quantity *10,000pcs 10 Number and date of invoice 13YN889 FEB.20,2013 11 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 the
48、y comply with the Rules of Origin of the People’s Republic of China. (签名，盖章) ZHEJIANG DANUO IMP.&EXP. COMPANY HANGZHOU, CHINA FEB.20,2013 Place and date, signature and stamp of authorized signatory 12 Certification It is hereby certified that the declaration by the exporter is correct.
49、 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
50、 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 CORPORATION 88 MARAHALL AVE DONCASTER VIC 3108 CANADA 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 CORPORATION 88 MARAHALL A
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