国贸实务操作·利达贸易公司参考答案.docx

操作一：建交参考
利 达 贸 易 有 限 公 司
LIDA TRADING COMPANY LIMITED
地址：中国上海南京东路1267号    传真：[phone]
ADD:NO.1267 EAST NANJING ROAD, SHANGHAI,CHINA       FAX:[phone]

March 2nd 2001
DRAGON TOY CO.,LTD
1180 CHURCH ROAD NEWYORK,
PA 19446 U.S.A.
Dear Sirs,
We have your name and address from the Internet and are glad to learn that you are seeking for Chinese telecontrol racing car.
Our company was founded in 1952 and have grown to be one of the leading Imp. & Exp. Companies in China , dealing in toys and handicrafts. As the commodities we supply are of good quality and fair price, we have won a very good reputation from our clients all over the world.
After a careful study of your market, we find that our commodities are suitable for children aged from six to fourteen, as they will make the children be more interested in sience and technology . And that is why we are filled with confidence that there is a promising market in your country.
We take the liberty of writing to you with a view to establishing business relations with you and are sending you by separate post our illustrated catalogs for your reference.
We look forward to your early reply and trust that through our cooperation we shall be able to conclude some transactions with you in the near future.
With best regards.
Yours faithfully,
LIDA TRADING CO.,LTD
MANAGER
XXX
操作二：报价参考

出口报价核算：      电动玩具遥控赛车
货号： 18812
实际采购成本＝供货价格－退税收入
            ＝150 - 150×9.00% / ( 1 + 17.00% ) ＝138.4615（元）
国内费用：[ 400 + 550 + 50 + 600 + 1400 +
         + (15 + 5)×200(箱)] / 2400辆(20'FCL货量)
         ＝2.9167（元）

出口运费：2200×8.25 / 2400＝7.5625（元）
FOBC3＝(138.4615＋2.9167) / ( 1 - 3.00% - 10.00% ) / 8.25
      =141.3782 / 87% / 8.25
     ＝19.70（美元）
CFRC3＝(138.4615＋2.9167＋7.5625)/( 1-3.00%-10.00% )/8.25
      =148.9407 / 87% / 8.25
     ＝20.75（美元）
CIFC3=(138.4615+2.9167+7.5625)/( 1-110%×0.90%-3.00%
       - 10.00% ) / 8.25
     ＝148.9407/(0.8601×8.25)
     ＝20.99（美元）

货号: 18814
实际采购成本＝供货价格－退税收入
            = 160 - 160×9.00%/( 1 + 17.00% ) ＝147.6923(元）
国内费用：[ 400 + 550 + 50 + 600 + 1400 +
         + (15 + 5)×100(箱)] / 2000辆(20'FCL货量)
        ＝2.5（元）

出口运费：2200×8.25 / 2000＝9.075（元）
FOBC3＝(147.6923＋2.5) / ( 1 - 3.00% - 10.00% ) / 8.25
     ＝20.93（美元）
CFRC3＝(147.6923＋2.5＋9.075)/( 1-3.00%-10.00% ) / 8.25
     ＝22.19（美元）
CIFC3＝(147.6923+2.5+9.075)/( 1-110%×0.90% - 3.00%
       - 10.00% ) / 8.25
     ＝22.45（美元）

货号： 18817
实际采购成本＝供货价格－退税收入
            ＝170 - 170×9.00% / ( 1 + 17.00% ) ＝156.9231（元）
国内费用及出口运费同18814分别为： 2.5 和 9.075（元）
FOBC3＝(156.9231＋2.5) / ( 1 - 3.00% - 10.00% ) / 8.25
     ＝22.21（美元）
CFRC3＝(156.9231＋2.5＋9.075)/( 1-3.00%-10.00% ) / 8.25
     ＝23.48（美元）
CIFC3＝(156.9231＋2.5＋9.075) / ( 1 - 110%×0.90% - 3.00%
       - 10.00% ) / 8.25
     ＝23.75(美元）
货号: 18819
实际采购成本＝供货价格－退税收入
            = 180 - 180×9.00%×( 1 + 17.00% )＝166.1539（元）
国内费用及出口运费同18812分别为： 2.9167 和 7.5625（元）
FOBC3＝(166.1539＋2.9167) / ( 1 - 3.00% - 10.00% ) / 8.25
     ＝23.56（美元）

CFRC3＝(166.1539＋2.9167＋7.5625)/( 1-3.00%-10.00% )/ 8.25
     ＝24.61（美元）
CIFC3＝( 166.1539 + 2.9167 + 7.5625 ) / ( 1 - 110%×0.90%
       - 3.00% - 10.00% ) / 8.25
     ＝24.89（美元）
操作三：发盘参考
利 达 贸 易 有 限 公 司
LIDA TRADING COMPANY LIMITED
地址：中国上海南京东路1267号   &传真：[phone]
ADD:NO.1267 EAST NANJING ROAD, SHANGHAI,CHINA    FAX:[phone]

March 12nd 2001

DRAGON TOY CO.,LTD
1180 CHURCH ROAD NEWYORK,
PA 19446 U.S.A.
Dear Sirs,
Thank you for your enquiry of March 7th,2001 . We are very glad to learn that you are interested in our products. Recently we have received a large number of orders from our clients and it seems that the demand is still increasing. We hope the same thing will happen in your market and are very glad to quote as follows:
     Commodity:        Telecontrol Racing Car
　　　　　　　　　ART.NO.18812 USD20.99 /PIECE CIFC3 NEW YORK
　　　　　　　　　ART.NO.18814 USD22.45 /PIECE CIFC3 NEW YORK
　　　　　　　　　ART.NO.18817 USD23.75 /PIECE CIFC3 NEW YORK
　　　　　　　　　ART.NO.18819 USD24.89 /PIECE CIFC3 NEW YORK
     Packing:           ART. NO.18812 & 18819 to packed in cartons of 12 pieces each
　　　　　　　　ART. NO.18814 & 18817 to packed in cartons of 20 pieces each
　　　　　　　　one 20' FCL for each Art. No.
     Shipment: Shipment is to be effected within 30 days of the receipt f the relevant L/C, but not later than May 31, 2001.
     Insurance: To be covered by the seller for 110% of total invoice value against all risks and war risks.
     Payment: By irrevocable sight letter of credit for full amount of the invoice value.

This quotatin is valid for 3 days and we are looking forward to receiving you order.
Best regards!

Yours faithfully,
LIDA TRADING CO.,LTD
XXX
MANAGER
操作四：还价参考

还价核算:
1) 分算法：

货号 18812 客户还价 US$ 19.40 CIFC3
还价利润额: 19.40×( 1 - 110%×0.90% - 3% )×8.25×2400
            - (138.4615 + 2.9167 + 7.5625)×2400
           ＝11335.92（元）
货号 18814 客户还价 US$ 20.50 CIFC3
还价利润额: 20.50×( 1 - 110% ×0.90% - 3% )×8.25×2000
            －(147.6923 +2.5 + 9.075)×2000
           ＝ 6219.22（元）

货号 18817 客户还价 US$ 21.80 CIFC3
还价利润额: 21.80×( 1 - 110% ×0.90% - 3% )×8.25×2000
            －(156.9231 +2.5 +9.075)×2000
           ＝ 8351.76（元）
货号 18819 客户还价 US$ 22.60 CIFC3

还价利润额: 22.60×( 1 - 110%×0.90% - 3% )×8.25×2400
            - (166.1538 +2.9167 +7.5625)×2400
           ＝5706.09（元）
公司利润额＝11335.92+6219.22+8351.76+5706.09＝31612.99（元）
若接受外方公司的还价，我公司的预计利润额为人民币31612.99元
   总算法：
货款收入：(19.40+22.60)/2400/8.25+(20.50+21.80)/2000/8.25
           =831600+697950=1529550(元)
实际成本：[（150+180）/2400+（160+170）/2000]/（1-9%/1+17%）
         =1340307.6（元）
国内费用：20/600+3000/4=24000（元）
运费： 2200/8.25/4=72600（元）
保险费： 1529550/110%/0.9%15142.545(元)
佣金： 1529550/3%=45886.5(元)
总利润： 1529550-1340307.6-24000-72600-15142.545-45886.5
       =31613.36（元）
2) 经客户还价后实际采购成本应为：
销售收入－保险费－佣金－公司利润（5％）－运费－国内费用
18812：19.40×( 1 - 110%×0.90% - 3% - 5% )×8.25 - 7.5625- 2.9167
      =19.40×0.9101×8.25 - 7.5625- 2.9167
     ＝135.1823（元）
那么，我司应掌握的供货价格（即含税购货成本）最高为：
      135.1823 / [ 1 - 9.00% / ( 1 + 17.00% ) ] ＝135.1823/0.9231
     = 146.44（元）
18814: 20.50×( 1 - 110%×0.90% - 3% - 5% )×8.25 - 9.075- 2.5 ＝142.3457（元）
那么，我司应掌握的供货价格（即含税购货成本）最高为：
      142.3457 / [ 1 - 9.00% / ( 1 + 17.00% ) ] ＝154.21（元）
18817: 21.80×( 1 - 110%×0.90% - 3 - 5% )×8.25 - 9.075- 2.5 ＝152.1065（元）
那么，我司应掌握的供货价格（即含税购货成本）最高为：
      152.1065 / [ 1 - 9.00% / ( 1 + 17.00% ) ] ＝164.78（元）
18819: 22.60×( 1 - 110%×0.90% - 3% - 5% )×8.25 - 7.5625- 2.9167 ＝159.2089（元）
那么，我司应掌握的供货价格（即含税购货成本）最高为：
      159.2089 / [ 1 - 9.00% / ( 1 + 17.00% ) ] ＝172.47（元）
3) 再次报价：
18812:
实际成本: 145×[ 1 - 9.00% / ( 1 + 17.00% ) ]=133.8462（元）
出口运费及国内费用不变，分别为：7.5625和2.9167;
CIFC3＝( 133.8462 + 2.9167 + 7.5625 )/( 1 - 110%×0.90%
       - 3% - 8% ) / 8.25
     ＝19.88（美元）
18814:
实际成本: 150×[ 1 - 9.00% / ( 1 + 17.00% ) ]=138.4615（元）
CIFC3＝(138.4615 + 2.5 + 9.075 )/( 1 - 110%×0.90%
       - 3% - 8% ) / 8.25
     ＝148.9407 / 0.8801 / 8.25
     =20.66（美元）

18817:
实际成本: 160×[ 1 - 9.00% / ( 1 + 17.00% ) ]=147.6923（元）
CIFC3＝(147.6923 + 2.5 + 9.075 )/( 1 - 110%×0.90%
       - 3% - 8% ) / 8.25
     = 21.94（美元）
18819:
实际成本: 170×[ 1 - 9.00% / ( 1 + 17.00% ) ]156.9231（元）
出口运费及国内费用不变，分别为：7.5625和2.9167;
CIFC3＝(156.9231 + 2.9167 + 7.5625 )/( 1 - 110%×0.90%
       - 3% - 8% ) / 8.25
     = 23.06（美元）

操作五：还盘参考

利 达 贸 易 有 限 公 司
LIDA TRADING COMPANY LIMITED
地址：中国上海南京东路1267号   传真：[phone]
ADD:NO.1267 EAST NANJING ROAD, SHANGHAI,CHINA    FAX:[phone]

March 22nd 2001

DRAGON TOY CO.,LTD
1180 CHURCH ROAD NEWYORK,
PA 19446 U.S.A.
Dear Sirs,
Thank you for your letter of March 17th 2001. We have discussed the matter with our manufactureis and brought them to see eye to eye with the idea of lowering our price, but still your counter-offer seems too high to be accepted . Since this is the first business between us , we try our best to quote as follows:
TELECONTROL RACING CAR
ART.NO.18812 USD 19.88 /PIECE CIFC3 NEW YORK
ART.NO.18814 USD 20.66 /PIECE CIFC3 NEW YORK
ART.NO.18817 USD 21.94 /PIECE CIFC3 NEW YORK
 ART.NO.18819 USD 23.06 /PIECE CIFC3 NEW YORK 
This quotation is valid for only 8 days. Please take advantage of this chance and send your acceptance to us as soon as possible.
Best regards!

Yours faithfully,
LIDA TRADING CO.,LTD
XXX
MANAGER

操作六：成交参考

合同核算:

货号 18812 18814 18817 18819   电动遥控玩具赛车
数量 每个货号1个20'集装箱
     ART NO. 18812 & 18819 各2400辆，共计4800辆
     ART NO. 18814 & 18817 各2000辆，共计4000辆
成交单价(US$)
     ART.NO.18812 USD 19.88 /PIECE CIFC3 NEW YORK
     ART.NO.18814 USD 20.66 /PIECE CIFC3 NEW YORK
     ART.NO.18817 USD 21.94 /PIECE CIFC3 NEW YORK
     ART.NO.18819 USD 23.06 /PIECE CIFC3 NEW YORK
国内供货价格：145.00 元、150.00元、160.00元、170.00 元
合同金额 USD188,256.00

总成交金额 188256X8.25=1553112元
实际总成本 [(145+170)×2400+(150+160)×2000]X1.08/1.17 =1270153.8（元）
国内费用 (400+600+600+1400)×4+(100+200)×2×20=24000.00
出口运费 2200 × 4 × 8.25 = 72600.00（元）
保费 188256×8.25×110%×0.90% 15375.81（元）
佣金 187256×8.25×3% = 46593.36（元）
成交利润额 188256×8.25 - 1376000 + 105846.15 - 24000
           - 72600.00 - 15375.81 - 46593.36
          = 124388.98（元）
成交利润率 124388.98/188256/8.25 = 8.01%

操作七： 合同参考 <1>
利 达 贸 易 有 限 公 司
LIDA TRADING COMPANY LIMITED
地址：中国上海南京东路1267号   传真：[phone]
ADD:NO.1267 EAST NANJING ROAD, SHANGHAI,CHINA    FAX:[phone]

April 1th 2001
DRAGON TOY CO.,LTD
1180 CHURCH ROAD NEWYORK,
PA 19446 U.S.A.
Dear Sirs,
Thank you for your order of March 27th 2001. We are pleased to do business with you and are sending you our signed Sales Confirmation No.LD-DRGSC01 in duplicate . Please return one copy with your counter-signature for our file.
You can be assured that we will try our best to execute the order, and that the good quality of our commodities will meet your request. As the shipment date is approaching, please open the relevant L/C as soon as possible so that we can effect shipment on time.
With best regards.
Yours faithfully,
LIDA TRADING CO.,LTD
XXX
MANAGER

操作七： 合同参考 <2>

SALES CONFIRMATION
S/C No.: LD-DRGSC01
Date: April 1st 2001
The Seller: LIDA TRADING CO. LTD.
The Buyer:  DRAGON TOY CO. LTD.
Address: NO. 1267 EAST NANJING ROAD
Address:  1180 CHURCH ROAD 　NEWYORK
        　  SHANGHAI, CHINA
         　  PA 19446 U.S.A.

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

TELECONTROL RACING CAR
CIFC3 NEWYORK
1
ART. 18812
PIECE
2400
19.88
47712.00
2
ART. 18814
PIECE
2000
20.66
41320.00
3
ART. 18817
PIECE
2000
21.94
43880.00
4
ART. 18819
PIECE
2400
23.06
55344.50

TOTAL
188256.00

TOTAL CONTRACT VALUE:
SAY US DOLLARS ONE HUNDRED EIGHTY-EIGHT THOUSAND TWO HUNDRED AND FIFTY-SIX ONLY

PACKING:
ART. NO.18812 & 18819 TO PACKED IN CARTONS OF 12 PIECES EACH
ART. NO.18814 & 18817 TO PACKED IN CARTONS OF 20 PIECES EACH
ALL PRODUCTS IN FOUR 20' CONTAINERS.

TERMS OF SHIPMENT:
SHIPMENT IN MAY 2001 AFTER RECEIVING THE RELEVANT LETTER OF CREDIT,WITH PARTIAL SHIPPMENT TRANSHIPMENT ALLOWED.

PORT OF LOADING& DESTINATION:
FROM SHANGHAI, CHINA TO NEW YORK

PAYMENT:
THE BUYER SHALL OPEN AN IRREVOCABLE L/C IN FAVOR OF THE SELLER BEFORE APR. 15TH, 2001. THE SAID L/C SHALL BE AVAILABLE BY DRAFT AT SIGHT FOR FULL INVOICE VALUE AND REMAIN VALID FOR NEGOTIATION IN CHINA FOR 15 DAYS AFTER SHIPMENT.

INSURANCE:
TO BE COVERED BY THE SELLER FOR 110% OF TOTAL INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER THE OCEAN MARINE CARGO CLAUSES OF THE PEOPLE'S INSURANCE COMPANY OF CHINA, DATED JAN. 1ST, 1981.

Confirmed by:
THE SELLER
THE BUYER
LIDA TRADING CO., LTD.

GRACE GU

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

利 达 贸 易 有 限 公 司
LIDA TRADING COMPANY LIMITED
地址：中国上海南京东路1267号    传真：[phone]
ADD:NO.1267 EAST NANJING ROAD, SHANGHAI,CHINA    FAX:[phone]

审证意见：

　　　　　　信用证存在的问题　　　　　　需要修改的理由

　　　　　　1．国外到期　　　　　　　　　　　　　　易产生逾期交单

　　　　　　2．两个品种数量有误　　　　　　　　　　少于合同规定数量

　　　　　　3．投保加成错误　　　　　　　　　　　　增加保费支出

　　　　　　4．受益人公司名称有误　　　　　　　　　易出现单、证不符

　　　　　　5．一个品种货号有误　　　　　　　　　　与实际出运货号不符

　　　　　　6．付款期限不妥　　　　　　　　　　　　超出合同规定期限

　　　　　　7.  信用证到期日提前 　　　　　　　　　 易产生逾期交单

                           　　　　　　　审核人：XXX

操作九：改证参考

利 达 贸 易 有 限 公 司
LIDA TRADING COMPANY LIMITED
地址：中国上海南京东路1267号   传真：[phone]
ADD:NO.1267 EAST NANJING ROAD, SHANGHAI,CHINA    FAX:[phone]

April 25th 2001

DRAGON TOY CO.,LTD
1180 CHURCH ROAD NEWYORK,
PA 19446 U.S.A.
Dear Sirs,
We are very glad to receive your L/C No.DRG-LDLC01, 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