国际贸易 实验 操作四 出口还价核算 操作五：拟写还盘函.doc

UNITED TEXTILE LTD.
1180CHURCH ROAD, NEW YORK U.S.A.
FAX: [phone]

DATE: 27 March, 2001
ZHEJIANG TEXTILE I/E CORP.
165 ZHONGHEZHONG ROAD HANGZHOU
ZHEJIANG CHINA
Dear Sirs,
Your quotation of March 22nd has been accepted and we are glad to place our order NO.Dragon9701 as follows:
ART.NO.bs-12 USD 127.52/dozen CIFC3 NEW YORK
ART.NO.bs-14 USD 139.52 /dozen CIFC3 NEW YORK
ART.NO.pc-12 USD 22.33 /dozen CIFC3 NEW YORK
ART.NO.pc-14 USD 28.34 /dozen CIFC3 NEW YORK
Other terms and conditions are the same as we agreed before.
As this is the very first transaction we have concluded, your cooperation would be very much appreciated. Please send us your sales confirmation in duplicate for counter-signing. Best regards.
Yours faithfully,
UNITED TEXTILE LTD. MANAGER
操作四：出口还价核算

要求说明：根据UNITED TEXTILES LTD. , 的还价，计算
1) 试计算我公司的预计交易利润额为多少元人民币？
2) 如果接受对方价格，且公司又必须有5%的利润，在其它条件均无变化的前提下，我公司能接受的国内供货价格最高分别为每打多少元人民币？
3) 经与生产厂商协调，供货价格下调至bs-12每打1050元，bs-14每打1150元,pc-12每打190元,pc-14每打240元，公司要求再次报价中包括8%的利润。
（注意：计算时小数保留至4位，小于1时保留至5位，美元报价取小数后2位）
提示1. 注意对方还盘时提出的条件（如：数量要求）。
2. 注意操作要求中的条件变化（如：佣金率、国内采购成本等）。
3. 以总量计算销售利润率更为准确。
操作五：拟写还盘函
要求说明：
根据客户的还盘以及所作的还价核算，草拟还盘信，具体要求如下：
1 抱歉对方未能接受我方报价。
2 竞争应以质取胜，而非低价竞销。我方产品质量上
乘，价格合理，设计新颖，功能齐全，非常适销。
3 对方的还盘无法接受，但出于开拓市场的考虑，首笔
交易给予极优惠的报价，以增强商品的竞争能力。
4 该盘有效八天。
信函日期：2001年3月22日
提示：
1. 写明不能接受对方还价的理由。

2. 合理答复对方在还盘中的要求或条件。

1）试计算我公司的预计交易利润额为多少元人民币？
Bs-12
对方报价：ART.NO.bs-12 USD 127.52/dozen CIFC3 NEW YORK
我方成本：P=A+B-C=1100+2.9167-141.0256=961.891
利润额=127.52*8-961.891=58.27元/打=58.27*2400=139848元/20英尺集装箱
Bs-14
对方报价：ART.NO.bs-14 USD 139.52 /dozen CIFC3 NEW YORK
我方成本：P=A+B-C=1200+2.9167-153.8462=1049.071
利润额=139.52*8-1049.071=67.09元/打=67.09*2400=161016元/20英尺集装箱
Pc-12
对方报价: ART.NO.pc-12 USD 22.33 /dozen CIFC3 NEW YORK
我方成本：P=A+B-C=200+1.455-25.64=175.82
利润额=22.33*8-175.82=2.82元/打 =2.82*24*200=13536元/20英尺集装箱
Pc-14
对方报价: ART.NO.pc-14 USD 28.34 /dozen CIFC3 NEW YORK
我方成本：P=A+B-C=250+1.46-32.05=219.41元/打
利润额=28.34*8-219.41=7.31元/打=7.31*24*200=35088元/20英尺集装箱
2）接受对方价格公司又必须有5%的利润我公司能接受的最高国内供货价格分别为多少？
Bs-12
CIFC3=127.52/dozen
CIF= CIFC3*(1-3%)=127.52*0.97=123.69
CFR=CIF*(1-1.1*0.9%)=123.69*(1-1.1*0.9%)=122.47
FOB=CFR-2200/2400=122.47-2200/2400=121.55
成本P=FOB*(1-5%)*8=121.55*(1-5%)*8=923.78
A=P+C-B=923.78+ A*15%/(1+17%)-2.9167=1058.46元
我公司能接受的Bs-12国内供货价格最高为每打1058.46元人民币。
Bs-14
CIFC3=139.52/dozen
CIF= CIFC3*(1-3%)=139.52*0.97=135.33
CFR=CIF*(1-1.1*0.9%)=135.33*(1-1.1*0.9%)=133.99
FOB=CFR-2200/2400=133.99-2200/2400=133.07
成本P=FOB*(1-5%)*8=133.07*(1-5%)*8=1011.33
A=P+C-B=1011.33+A*15%/(1+17%)-2.9167=1156.44元
我公司能接受的Bs-14国内供货价格最高为每打1156.44元人民币。
Pc-12
CIFC3=22.33 /dozen
CIF= CIFC3*(1-3%)=22.33*0.97=21.66
CFR=CIF*(1-1.1*0.9%)=21.66*(1-1.1*0.9%)=21.45
FOB=CFR-2200/4800=21.45-2200/4800=20.99
成本P=FOB*(1-5%)*8=20.99*(1-5%)*8=159.54
A=P+C-B=159.54+ A*15%/(1+17%)-1.455=181.33元
我公司能接受的Pc-12国内供货价格最高为每打181.33元人民币。
Pc-14
CIFC3=28.34 /dozen
CIF= CIFC3*(1-3%)=28.34*0.97=27.49

CFR=CIF*(1-1.1*0.9%)=27.49*(1-1.1*0.9%)=27.22
FOB=CFR-2200/4800=27.22-2200/4800=26.76
成本P=FOB*(1-5%)*8=26.76*(1-5%)*8=203.39
A=P+C-B=203.39+ A*15%/(1+17%)-1.46=231.62元
我公司能接受的Pc-12国内供货价格最高为每打232.62元人民币。
3) 经与生产厂商协调，供货价格下调至bs-12每打1050元，bs-14每打1150元,pc-12每打190元,pc-14每打240元，公司要求再次报价中包括8%的利润。
Bs-12
A=1050 B=(15+5)/12+(400+550+50+600+1400)/(200*12)=2.92 C=1050*15%/(1+17%)=134.62
成本P=A+B-C=1050+2.92-134.62=918.3
FOB=P/(1-8%)/8=124.77
FOBC3=FOB/(1-3%)=128.63
CFR=FOB+2200/2400=129.54
CFRC3=CFR/(1-3%)=133.55
CIF=CFR/(1-1.1*0.9%)=134.89
CIFC3=CIF/(1-3%)=139.06
Bs-14
A=1150 B=(15+5)/12+(400+550+50+600+1400)/(200*12)=2.92 C=1150*15%/(1+17%)=137.44成本P=A+B-C=1150+2.92-147.44=1005.48
FOB=P/(1-8%)/8=136.61
FOBC3=FOB/(1-3%)=140.84
CFR=FOB+2200/2400=141.76
CFRC3=CFR/(1-3%)=146.14
CIF=CFR/(1-1.1*0.9%)=147.60
CIFC3=CIF/(1-3%)=152.17
Pc-12
A=190 B=(15+5)/24+3000/(200*24)=1.46 C=190*15%/(1+17%)=24.36
成本P=A+B-C=190+1.46-24.36=167.1
FOB=P/(1-8%)/8= 22.70
FOBC3=FOB/(1-3%)=23.41
CFR=FOB+2200/4800= 23.86
CFRC3=CFR/(1-3%)= 24.60
CIF=CFR/(1-1.1*0.9%)=24.85
CIFC3=CIF/(1-3%)=25.62
Pc-14
A=240 B=(15+5)/24+3000/(200*24)=1.46 C=240*15%/(1+17%)=30.77
成本P=A+B-C=240+1.46-30.77=210.69
FOB=P/(1-8%)/8=28.63
FOBC3=FOB/(1-3%)=29.51
CFR=FOB+2200/4800=29.97
CFRC3=CFR/(1-3%)=30.90
CIF=CFR/(1-1.1*0.9%)=31.21
CIFC3=CIF/(1-3%)=32.17
Zhejiang Textiles I/E corp.
Add: 165 Zhonghezhong Road, Hang Zhou, Zhejiang, P.R China
Post code: 310001 Tel: [phone]/EXT FAX: [phone]
E-mail: zj@
March 22nd 2001
UNITED TEXTILES LTD
1180 CHURCH ROAD NEWYORK,
PA 19446 U.S.A

Dear Sirs,
Thanks for your letter, but we are very sorry to know that you counter-offer seems too high to be accepted.
Today quality is the most dominant factors in the market. Our products are thought as excellent quality, reasonable price, novel design, and complete functions as well as very marketable.
In order to successfully develop the market and conclude the deal with you, we would like to give you a special quotation, since this is the first business between us, we make every effort to quote as follows:
ART.NO.bs-12 USD128.63/dozen FOBC3 NEW YORK
ART.NO.bs-12 USD133.55/dozen CFRC3 NEW YORK
ART.NO.bs-12 USD139.06/dozen CIFC3 NEW YORK
ART.NO.bs-14 USD140.84/dozen FOBC3 NEW YORK
ART.NO.bs-14 USD146.14/dozen CFRC3 NEW YORK
ART.NO.bs-14 USD152.17/dozen CIFC3 NEW YORK
ART.NO.pc-12 USD23.41/dozen FOBC3 NEW YORK
ART.NO.pc-12 USD24.60/dozen CFRC3 NEW YORK
ART.NO.pc-12 USD25.62/dozen CIFC3 NEW YORK
ART.NO.pc-14 USD29.51/dozen FOBC3 NEW YORK
ART.NO.pc-14 USD30.90/dozen CFRC3 NEW YORK
ART.NO.pc-12 USD32.17/dozen CIFC3 NEW YORK
This quotation is valid for another 8 days.
Please take the opportunity and send us your affirmative reply ASAP.
Best regards!
Yours faithfully,
Zhejiang Textiles I/E corp.
MANAGER:
XXXX