出口贸易操作模拟教程答案.doc

操作一：建交参考
金  海  贸  易  公  司
GOLDEN SEA TRADING CORPORATION

ADD.: 8TH FLOOR, JIN DU BUILDING ,
TEL: [phone]
277 WU XING ROAD,
FAX: [phone]
SHANGHAI, CHINA

TO: F.L.SMIDTH & CO. A/S　　　　FAX: [phone]
DATE: MARCH 2, 2001
Dear Sir/Madame,
We have your name and address from the Asian Source and are glad to learn your interest in Chinese bicycles.
We have been in the light industrial field since 1975 and have grown to become one of the leading Imp. & Exp. companies in China, dealing with a wide range of commodities like bicycles, traditional Chinese handicrafts, and so on. We are exporting bicycles of various brands among which "Forever" and "Phoenix" Brand are the most famous ones. By keeping the principle of "EXCELLENT QUALITY, COMPETITIVE PRICE, SUPERIOR SERVICE", we have won a very good reputation from all of our customers.
Through our study of European market, bicycle, because of its cheap-price, convenience, non-air-pollution, and a good means of keeping fit, has received a warmer welcome in recent years. So we are quite sure that our products will meet the requirements of your customers.
By taking this opportunity, we hope to extend our business relationship with you and our illustrated catalogs will be sent to you by separate post. Please do not hesitate to specify the items, which interest you and send us your inquiry by return. You will certainly enjoy the best cooperation provided by us.
With best regards.
Yours faithfully,
GOLDEN SEA TRADING CORP.
xxx MANAGER

操作二：报价参考

商品："永久"牌自行车

货号：YE803 26'
1. 实际成本＝210－（210/1.17)×9%＝193.8462（元）
2. 国内费用＝10 +(1000+700+800+500+2000+1000)/1200 ＝15.00（元）
3. 出口运费：用40'集装箱装最合适
　 55/(1.2 ×0.76×0.5) (取整)＝120 箱
　 3935/120×8.25＝270.5312（元）
　　　　　　（193.8462+15+270.5312）
4. CIFC5＝-----＝570.6195（元）= USD 69.17
　　　　　　1-（110%×0.9%）-5%-10%
货号：TE600 24'
1. 实际成本＝250－（250/1.17)×9%＝230.7692（元）
2. 国内费用＝10 +(1000+700+800+500+2000+1000)/1200 ＝15.00（元）
3. 出口运费：用40'集装箱装最合适
　 55/(1.2×0.76×0.5) (取整)＝120 箱
　 3935/120×8.25＝270.5312（元）

　　　　　　（230.7692+15+270.5312）

4. CIFC5＝---------------------------- ————     ＝614.5702＝USD 74.49
　　　　　　1-（110%×0.9%）-5%-10%
操作三：发盘参考
金  海  贸  易  公  司
GOLDEN SEA TRADING CORPORATION

ADD.: 8TH FLOOR, JIN DU BUILDING ,
TEL: [phone]
277 WU XING ROAD,
FAX: [phone]
SHANGHAI, CHINA

TO: F.L.SMIDTH & CO. A/S　　　　FAX: [phone]
DATE: MARCH 12, 2001
Dear Sirs,
Thank you for your letter inquiring for our Forever Brand Bicycles. Based on your requirement, we are glad to inform you that we can supply YE803 26' and TE600 24' bicycles with the favorable quotation as bellow:
FOREVER BRAND BICYCLE:
YE803
26'
USD69.17
per set
CIFC5
Copenhagen
600 SETS
TE600
24'
USD74.49
per set
CIFC5
Copenhagen
600 SETS
Available colors  :
blue; green; red; purple; white.
Packing  :
To be packed in cartons of one set each, 120 cartons to a 40' container.
Shipment  :
Shipment is effected during May 2001 on the condition that the relevant L/C arrives by the end of 25th April 2001.
Payment  :
Payment shall be made by an irrevocable Sight Letter of Credit for full contract value through a bank acceptable to the Seller.
Insurance  :
For 110% invoice value covering All Risks & War Risk as per P.I.C.C dated 1/1/1981.
The above quotation is valid within 7 days.
You will find that the prices quoted are very reasonable and in case you need more information, we shall be only too glad to answer you at any time. We are looking forward to receiving an order from you.
GOLDEN SEA TRADING CORP.
MANAGER
XXX

操作四：还价参考

1. 客户还价后的利润额和利润率：
总货款收入＝(62×600+68×600)＝78000×8.25＝643500（元）
实际总成本＝购货总成本－总退税收入
　　　　　＝（210×600+250×600）－（210×600+250×600） ×（1+17%）×9%
　　　　　＝276000－21230.7692 ＝254769.2308（元）
业务费用＝(100+80+70+200+50+1200+100)×10＝18000（元）
出口运费＝3935×10×8.25＝324637.50 （元）
出口保费＝643500×110%×0.9%＝6370.65 （元）
客户佣金＝643500×5%＝32175（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
　　　　＝643500 - 254769.2308 - 18000 - 324637.50 - 6370.65 - 32175
　　　　＝7547.6192（元人民币）
利润率＝7547.6192/643500＝1.17%
2. 经客户还价后，出口商应掌握的国内供货价格（含税）：
　　＝销售收入－利润－佣金－出口保费－出口运费－国内费用＋退税收入

设含税的国内供货价格为x
YE803
62×(1－6％－5％－110%×0.9%)×8.25－3935/120×8.25－1800/120
　＝[x－x/(1+17%)×9%]
62×0.8801 ×8.25－270.5312－15＝0.9231x
x＝164.64/0.9231＝178.36（元）

TE600:
[68×(1－5%－6%－110%×0.9%)－32.7917－1.8182] ×8.25
　＝[x－x/(1+17%)×9%]
25.2369×8.25＝0.9231x
208.2344＝0.9231x
x ＝225.55（元）
3. 再次报价：(CIFC5)

YE803：

购货成本－退税收入＋国内费用＋运费＋保费＋佣金＋预期利润
[(210-16.1538+15)/8.25+32.7917]/(1－110×0.9%－5%－6%)
＝[25.3147+32.7917]/0.8801＝66.02
取整报价为YE803：US$ 66.00 per set;
TE600:
[(250-19.2308+15)/8.25+32.7917]/ (1－110×0.9%－5%－6%)
＝[29.7902+32.7917]/0.8801＝71.11
取整报价为TE600: US$ 71.00 per set.

操作五：还盘参考

金  海  贸  易  公  司
GOLDEN SEA TRADING CORPORATION

ADD.: 8TH FLOOR, JIN DU BUILDING ,
TEL: [phone]
277 WU XING ROAD,
FAX: [phone]
SHANGHAI, CHINA

TO: F.L.SMIDTH & CO. A/S　　　　FAX: [phone]
DATE: March 22, 2001

Dear Sirs,
We have carefully considered the opinion you expressed in your mail of counter offer. We are doing the best to set our price as low as possible without a sacrifice of quality in searching the suitable suppliers. Though we may possibly accept your payment term, i.e. by L/C at 30 days' sight, we have regretfully point out that the prices mentioned in your mail are unacceptable.
Considering the excellent quality submitted and the continual rise in export cost, it is almost impossible for us to make any further reduction. However, in view of the initial transaction between us and the special character of your market, we have decided to give you the following favorable quotation, which is the utmost we can do:
FOREVER BRAND BICYCLE:
YE803
26'
USD66.00
per set
CIFC5
Copenhagen
TE600
24'
USD71.00
per set
CIFC5
Copenhagen
Since this offer is valid only for 3 days, please take this advantage and give us your acceptance by E - mail as soon as possible.
With best regards!

Yours faithfully,
GOLDEN SEA TRADING CORP.
Manager
XXX

操作六：成交参考

商品 TENDER BRAND BABY BLANKET

1. 成交金额＝(66.00×600+71.00×600) × 8.25 ＝678150
2. 实际成本＝（210+250）×600×（1-1/1.17%×9%）＝254769.2308
3. 业务费用＝10×1200+1000+700+800+500+2000+1000=18000

4. 出口运费＝3935×10×8.25=324637.50
5. 出口保费＝678150×110%×0.9%＝6713.685
6. 客户佣金＝678150×5%＝33907.50
上缴利润＝成交金额－实际成本－业务费用－出口运费－出口保费－客户佣金
　　　　＝678150－254769.2308－18000－324637.50－6713.685－33907.50
　　　　＝40122.08
利润率＝利润额/成交金额
　　　＝40122.08/678150.00=5.92%
上缴利润为40122.08，利润率为5.92%.

操作七： 合同参考 <1>
金  海  贸  易  公  司
GOLDEN SEA TRADING CORPORATION

ADD.: 8TH FLOOR, JIN DU BUILDING ,
TEL: [phone]
277 WU XING ROAD,
FAX: [phone]
SHANGHAI, CHINA

TO: F.L.SMIDTH & CO. A/S　　　　FAX: [phone]
DATE: April 1, 2001
Dear Sirs,
Many thanks for your order No. 9711 and we are sending you our signed Sales Confirmation No. JH-FLSSC06 in duplicate. Please counter sign and return for our file.
As the shipment date is approaching, please immediately instruct your bank to issue the relevant L/C in our favor otherwise the shipment date may be delayed.
Best regards!
Yours faithfully,
GOLDEN SEA TRADING CORP.
Manager

操作七： 合同参考 <2>

SALES CONFIRMATION
S/C No.: JH-FLSSC06
Date: April 1st 2001
The Seller:GOLDEN SEA TRADING CORP.
The Buyer:F.L.SMIDTH & CO. A/S
Address: 8TH FLOOR, JIN DU BUILDING,
Address: 　77, VIGERSLEV ALLE,
               277 WU XING ROAD,
               SHANGHAI, CHINA
                 DK-2500 VALBY,
                 COPENHAGEN, DENMARK

Item No.
Commodity &
Specifications
Unit
Quantity
Unit Price
(US$)
AMOUNT
(US$)

FOREVER BRAND BICYCLE
CIFC5% COPENHAGEN
1
YE803 26'
SET
600
66.00
39600.00
2
TE600 24'
SET
600
71.00
42600.00

TOTAL
82200.00

TOTAL CONTRACT VALUE:
SAY US DOLLARS EIGHTY TWO THOUSAND AND TWO HUNDRED ONLY

PACKING:
TO BE PACKED IN CARTONS OF ONE SET EACH,
TOTAL 1200 CARTONS.
PORT OF LOADING
& DESTINATION:
FROM SHANGHAI CHINA TO COPENHAGEN ,DENMARK.
SHIPMENT:
TO BE EFFECTED BEFORE THE END OF MAY 31,2001WITH
PARTIAL SHIPEMNT AND TRANSHIPMENT ALLOWED
PAYMENT:
TTHE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE
SELLER AN IRREVOCABLE LETTER OF CREDIT PAYABLE AT 30 DAYS'
SIGHT WHICH SHOULD REACH THE SELLER BY THE END OF APRIL 25,2001
AND REMAIM VALID FOR NEGOTIATION IN CHINA UNTIL 15TH DAY AFTER
THE DATE OF SHIPMENT.

INSURANCE:
THE SELLER SHALL COVER INSURANCE AGAINST ALL RISKS AND
WAR RISK FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE
RELEVANT OCEAN MARINE CARGO CLAUSES OF THE PEOPLE'S
INSURANCE COMPANY OF CHINA DATED 1/1/1981.

Confirmed by:
THE SELLER
THE BUYER
GOLDEN SEA TRADING CORP.

MANAGER

( signature)
( signature)
REMARKS:
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 amount or coverage required, the Buyer must have the consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.

4. The Seller shall not hold liable for non-delivery or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natural disasters, war or other causes of Force Majeure, However, the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registered airmail with a certifi-cate issued by the China Council for the Promotion of International Trade attesting such event(s).

5. All deputies arising out of the performance of, or relating to this contract, shall be settled through negotiation.In case no settlement can be reached through negotiation, the case shall then be submitted to the China International Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rules.The arbitration shall take place in Shanghai. The arbitral award is final and binding upon both parties.

6. The Buyer is requested to sign and return one copy of this contract immediately after receipt of the same.Objection, if any, should be raised by the Buyer within it is understood that the Buyer has accepted the terms and conditions of this contract.

7. Special conditions: ( These shall prevail over all printed terms in case of any conflict.)

操作八：审证参考

金  海  贸  易  公  司
GOLDEN SEA TRADING CORPORATION

ADD.: 8TH FLOOR, JIN DU BUILDING ,
TEL: [phone]
277 WU XING ROAD,
FAX: [phone]
SHANGHAI, CHINA

审证意见
信用证存在的问题
需要修改的理由
国外到期
易产生逾期交单
申请人地址有误
易出现单、证不符
商品名称错误
与实际出运品名不符
三分之一正本提单直寄不妥
受益人控制货权有风险
三分之二正本提单议付不妥
受益人控制货权有风险
合同号码错误
与实际合同号码不符
转运条款不妥
与实际合同规定不符
交单日太紧
易产生逾期交单

操作九：改证参考

金  海  贸  易  公  司
GOLDEN SEA TRADING CORPORATION

ADD.: 8TH FLOOR, JIN DU BUILDING ,
TEL: [phone]
277 WU XING ROAD,
FAX: [phone]
SHANGHAI, CHINA

TO: F.L.SMIDTH & CO. A/S　　　　FAX: [phone]
DATE: APRIL 25, 2001

Dear Sirs
We are very glad to receive your L/C No. FLS-JHLC06, but we are quite sorry to find that it contains some discrepancies with the S/C. Please instruct your bank to amend the L/C as quickly as possible.
The L/C is to be amended as follows:
* The place of expiry shall be "In China", in stead of "at our counter".
* The address of applicant is 77, Vigerslev, Alle, DK-2500 Valby, Copenhagen,   Denmark, in stead of 'DK-2600…'
* The name of the goods is YE803 26' and TE600 24', instead of YE803 24' and TE600   26'.
* Delete the clause "1/3 original B/L……".And it shall be "3/3
  original clean shipped on board marine bill of lading ..."instead
  of "2/3 original clean shipped on board marine bill of lading..."
* The S/C No. should be JH-FLSSC06, instead of FLS9711.
* The transshipment is allowed anywhere, not 'transshipment is allowed only in Hong   Kong'.
* Documents to be presented within 15 days after the date of issuance
  Of the transport documents instead of within 5 days.

Yours faithfully,
GOLDEN SEA TRADING CORP.
Manager
xxx

操作十： 订舱参考 <1>

公司编号:
BH06JH
出 口 货 物 订 舱 委 托 书
日期:
9-May-01

1)发货人
GOLDEN SEA TRADING CORP.
8TH FLOOR, JIN DU BUILDING,
277 WU XING ROAD,
SHANGHAI CHINA
4)信用证号码 LS-JHLC06
5)开证银行 　WEST LB (EUROPA) A.G.
6)合同号码 JH-FLSSC06
7)成交金额 US$82200.00
8) 装运口岸 　SHANGHAI
9)目的港 　COPENHAGEN
2)收货人
TO ORDER
10)转船运输 　YES
11)分批装运 YES
12)信用证效期 15-Jun-01
13)装船期限 31-May-01
14)运费 　PREPAID
15)成交条件 CIFC5 COPENHAGEN
16)公司联系人　XXX
17)电话/传真 [phone]
3)通知人
F.L.SMIDTH & CO. A/S
77, VIGERSLEV ALLE,
DK-2500 VALBY
18)公司开户行 Bank of China
19)银行帐号 7938724374
20)特别要求

21)标记唛码
22)货号规格
23)包装件数
24)毛重
25)净重
26)数量
27)单价
28)总价

FOREVER BRAND BICYCLE
CIFC5 COPENHAGEN

FLS
YE803 26'
600CTNS
19800KGS
16800KGS
600PCS
USD66.00
USD39600.00
9711
TE600 24'
600CTNS
19800KGS
16800KGS
600PCS
USD71.00
USD42600.00
COPENHAGEN

NO. 1-1200

29)总件数
30)总毛重
31)总净重
32)总尺码

33)总金额

1200 CTNS
39600KGS
33600KGS
547.20M3

US$82200.00
34)备注

操作十： 订舱参考 <2>

C O M M E R C I A L I N V O I C E

1) SELLER

3) INVOICE NO.
4) INVOICE DATE
GOLDEN SEA TRADING CORP.
JH-FLSINV06
9-May-01
8TH FLOOR, JIN DU BUILDING
5) L/C NO.
6) DATE
277 WU XING ROAD,
FLS-JHLC06
14-Apr-01
SHANGHAI, CHINA
ISSUED BY

WEST LB (EUROPA) A.G.
2) BUYER

8) CONTRACT NO.
9) DATE
F.L. SMIDTH & CO. A/S
JH-FLSSC06
1-Apr-01
77, VIGERSLEV ALLE,
10) FROM
11) TO
DK-2500 VALBY
SHANGHAI
COPENHAGEN
COPENHAGEN,DENMARK
12) SHIPPED BY

13) PRICE TERM

CIFC5 COPENHAGEN
14) MARKS
15) DESCRIPTION OF GOODS
16) QTY.
17) UNIT PRICE
18) AMOUNT

FLS
FOREVER BRAND BICYCLE

CIFC5 COPENHAGEN
9711

COPENHAGEN
ART.NO.

NO.1-1200
YE803 26'
600 SETS
US$66.00
US$39600.00

TE600 24'
600 SETS
US$71.00
US$42600.00

TOTAL: 
US$82200.00

19)TOTAL VALUE

SAY US DOLLARS EIGHTY TWO THOUSAND TWO HUNDRED ONLY

20) CERTIFICATION

WE HEREBY CONFIRM TH