国际贸易及实务管理知识分析模拟.docx

操作一：建立业务关系

　　你公司是位于上海西部的一家专营轻工业品的贸易公司。公司成立50年以来，在国内外享有很高的声誉，在世界各地拥有大量的客户。
　　近来，INTERNET网络上有一则消息, 科威特FLEISHMAN-HILLARD公司欲求购中国产的钟, 公司全称和详细的地址为:
Fleishman-Hillard Link Ltd.
DENSO HALL, KUWAIT
PHONE: [phone] - 22 04 87
TELEX: 23035 PCOKR PK
CABLE: ALPLUCINE
FAX NO: 92-21-7736479
　　请参照上述基本要求, 给对方发一封要求建立业务往来的邮件, 要求格式完整、正确，内容包括公司介绍、可提供的产品介绍, 并随寄商品目录。信函中应表达想与对方建交的热切愿望。
　　信函日期：2003年3月2日

参 考 答 案

操作一：建交参考

上 海 飞 达 进 出 口 有 限 公 司
SHANGHAI FEIDA IMP.&EXP. CO., LTD.
上 海 沪 闽 路 100 号
NO.100 HUMING ROAD SHANGHAI
电话(PHONE): 021-66504975            电传(FAX): 021-64331256

FLEISHMAN-HILLARD LINK LTD.                               DATE: 02-MAR-01
DENSO HALL , KUWAIT
Dear Sir,
We have got your name and fax number from the Internet and are glad to introduce ourselves to you as a specialized company handling light products.
Our firm, which is located in the west of Shanghai, has been dealing in the line of importing and exporting light products for nearly half a century. By now, we have been doing business with customers from many countries, and enjoy a high reputation. As one of the biggest dealers in China, we handle a wide range of clocks ,such as traditional Chinese clocks, electric clocks and so on. Last year, we exported over five million clocks of various kinds to Europe and Northern America.
Our twenty years' experience of doing business with foreign customers has enabled us to know that Chinese clocks are selling well because of their attractive design, fine quality and low price. So we are confident that our commodities will be proved to be quite satisfactory to your customers.
We are now taking this opportunity to express our desire to establish direct business relations with you on the basis of equality and mutual benefit. For your selection we are sending you a copy of our latest catalog that might be suitable for your market .
With best regards!
Yours faithfully,

SHANGHAI FEIDA IMP.&EXP.CO.,LTD.

MANAGER
操作二：出口报价核算

(计算过程中保留4位小数，结果保留2位小数)
品名：
钟(clock)
型号：
8一三0G3 7808J1 7808P 8一三0G2
订货量 ：
每个品种的起码订货量为169箱，4个品种拼装在1个20'整箱内。
出口退税：
9％
国内费用
(一个20英尺集装箱)：

仓储费1600元；国内运杂费1200元；
商检费 100元；港区杂费1100元；
经营管理费500元；其他费用500元
保险：
10％加成后一切险(ALL RISKS)和战争险(WAR RISKS)，
费率分别为0.8%,0.2%
预期利润：
10％
　　其他商品信息及相关费用信息你可以在TMT信息查询系统中查询
     根据对方订单，报出客户询盘的美元价格，并将核算的详细过程列出

参 考 答 案

操作二：报价参考

上海飞达进出口有限公司

四个货号的商品包装方式均为：24只/纸箱。
四个货号拼装在一个20英尺的集装箱中，且起订量为每个品种为169箱。
所以，① 每个货号的报价数量为：169×24＝4056只
　　　② 每个货号的国内费用为：(1600+1100+1000+1200+100）/(4×4056）＝0.3082（元/只）
　　　③ 每个货号的出口运费为：2000×8.25/(4×4056）＝1.0170（元/只）
货号 8一三0G3
1） 实际成本＝采购成本－退税收入
　　　　　    ＝ 10-10×9%/(1+17%）＝ 9.2308（元/只）
2） 国内费用：0.3082（元/只）
3） 出口运费：1.0170（元/只）
4） 出口报价：
CIFC3＝（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）
＝（9.2308+0.3082+1.0170）/(1-5%-10%-110%×1%）/8.25
＝1.53（美元/只）

货号 7808J1
1） 实际成本＝采购成本－退税收入
　　　　　    ＝ 11-11×9%/(1+17%）＝ 10.一五38（元/只）
2） 国内费用：0.3082（元/只）
3） 出口运费：1.0170（元/只）
4） 出口报价：
CIFC3＝（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）
＝（10.一五38+0.3082+1.0170）/（1-5%-10%-110%×1%）/8.25
＝1.66（美元/只）

货号 7808P
1） 实际成本＝采购成本－退税收入
　　　　　    ＝ 8-8×9%/(1+17%）＝7.3846（元/只）
2） 国内费用：0.3082（元/只）
3） 出口运费：1.0170（元/只）
4） 出口报价：
CIFC3＝（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）
＝（7.3846+0.3082+1.0170）/(1-5%-10%-110%×1%）/8.25
＝1.26（美元/只）

货号 8一三0G2
1） 实际成本＝采购成本－退税收入
　　　　　    ＝ 8.5-8.5×9%/(1+17%）＝ 7.8462（元/只）
2） 国内费用：0.3082（元/只）
3） 出口运费：1.0170（元/只）
4） 出口报价：
CIFC3＝（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）
＝(7.8462+0.3082+1.0170）/（1-5%-10%-110%×1%）/8.25
＝1.33（美元/只）

操作三：草拟发盘函

　　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，并敦促对方尽快做出决定，发盘有效期为一周。
　　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

参 考 答 案

操作三：发盘参考

上 海 飞 达 进 出 口 有 限 公 司
SHANGHAI FEIDA IMP. & EXP. CO., LTD.
上 海 沪 闽 路 100 号
NO.100 HUMING ROAD SHANGHAI
电话(PHONE): 021-66504975            电传(FAX): 021-64331256

FLEISHMAN-HILLARD LINK LTD.                                    DATE: 12-MAR-01
DENSO HALL, KUWAIT

Dear Sirs,
Thank you for your fax of Mar. 7 from which we learn of your interest in our Chang jiang Brand Clock Art No.8一三0G3,7808J1, 7808P, 8一三0G2. We are sure that they are well up to your high standards of quality and service. Hereby, we quote our favorable prices as follows:
(1)COMMODITY:
CHANG JIANG BRAND CLOCK

(2)UNIT PRICE: 　　　CIFC5KUWAIT
　　　　　　　　 8一三0G3 US$ 1.53/PC. 　　　
　　　　　　　　 7808P    US$ 1.26/PC.
　　　　　　　　 7808J1 US$ 1.66/PC. 　　　
　　　　　　　　 8一三0G2 US$ 1.33/PC.

(3)QUANTITY:
169 CARTONS FOR EACH ART NO. TOTAL 676CARTONS IN ONE 20' FCL CONTAINER.

(4)PACKING:　　
EACH 24 PCS. TO BE PACKED IN ONE CARTON

(5)PAYMENT:
TO BE PAYABLE BY AN IRREVOCABLE SIGHT LETTER OF CREDIT, FOR FULL CONTRACT VALUE THROUGH A BANK ACCEPTABLE TO THE SELLER.

(6)SHIPMENT:
FROM SHANGHAI TO KUWAIT TO BE EFFECTED WITHIN 30 DAYS AFTER THE RECEIPT OF THE RELEVANT L/C

(7)INSURANCE:
TO BE COVERED BY THE SELLER FOR 110% OF THE CONTRACT VALUE AGAINST ALL RISKS AND WAR RISK AS PER C.I.C. DATED 1/1/1981.

(8) OTHER CONDITIONS:
QUOTATION VALID UNTIL March 19 2003.

Yours faithfully,

SHANGHAI FEIDA IMP.&EXP.CO.,LTD.
x x x
MANAGER
操作四：出口还价核算

按客户还盘的条件（降价10％，取2位小数），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) 还价后，试计算各货号的总利润额分别为多少元人民币？
2) 若接受客户价格，且公司要求有5%的利润率，则每个货号的产品的国内采购价格 (含税)最高为多少元人民币？

再次报价：
在原报价基础上降价3%重新报价？（保留两位小数）

飞达进出口有限公司

1）利润核算

货号8一三0G3 客户还价US$ 1.38CIFC5
总利润额：销售收入－客户佣金－出口保费－实际成本－国内费用－出口运费
＝1.38*8.25*169*24*(1-5%-1.1*1%)-10*(1+17%-9%)/
(1+17%)*169*24-（1600+1200+100+1100+500+500）/4-2000*8.25/4
＝545.7288元
货号7808J1 客户还价US$ 1.49CIFC5
总利润额：销售收入－客户佣金－出口保费－实际成本－国内费用－出口运费
＝1.49*8.25*169*24*(1-5%-1.1*1%)-11*(1+17%-9%)/
(1+17%)*169*24-（1600+1200+100+1100+500+500）/4-2000*8.25/4
＝258.0一八8元
货号7808P 客户还价US$ 1.一三CIFC5
总利润额：销售收入－客户佣金－出口保费－实际成本－国内费用－出口运费
＝1.一三*8.25*169*24*(1-5%-1.1*1%)-8*(1+17%-9%)/
(1+17%)*169*24-（1600+1200+100+1100+500+500）/4-2000*8.25/4
＝178.5243元
货号8一三0G2 客户还价US$ 1.20CIFC5
总利润额：销售收入－客户佣金－出口保费－实际成本－国内费用－出口运费
＝1.20*8.25*169*24*(1-5%-1.1*1%)-8.5*(1+17%-9%)/
(1+17%)*169*24-（1600+1200+100+1100+500+500）/4-2000*8.25/4
＝505.9816元
2）成本核算

货号8一三0G3
实际成本：1.38×(1-110%×1%-5%-5%)×8.25-0.3082-1.0170＝8.7961元/只
采购成本：8.7961/[1-9%/(1+17%)]＝9.53元/只
货号7808J1
实际成本：1.49×(1-110%x1%-5%-5%)×8.250.3082-1.0170＝9.6028元/只
采购成本：9.6028/[1-9%/(1+17%)]=10.40元/只
货号7808P
实际成本：1.一三×(1-110%×1%-5%-5%)×8.25-0.3082-1.0170＝6.9625元/只
采购成本：6.9625/[1-9%/(1+17%)]＝7.54元/只
货号8一三0G2
实际成本：1.20×(1-110%×1%-5%-5%)×8.25-0.3082-1.0170＝7.4759元/只
采购成本：7.4759/[1-9%/(1+17%)]＝8.10元/只
3）再次报价：

货号8一三0G3：1.53×(1-3%)
＝US$ 1.48／只CIFC5
货号7808J1： 1.66×(1-3%)
＝US$ 1.61／只CIFC5

货号7808P：1.26×(1-3%)
＝US$ 1.22／只CIFC5
货号8一三0G2：1.33×(1-3%)
＝US$ 1.29／只CIFC5
操作五：还盘参考

上 海 飞 达 进 出 口 有 限 公 司
SHANGHAI FEIDA IMP.&EXP. CO., LTD.
上 海 沪 闽 路 100 号
NO.100 HUMING ROAD SHANGHAI
电话(PHONE): 021-66504975            电传(FAX): 021-64331256

FLEISHMAN-HILLARD LINK LTD.                                    DATE: 22-MAR-01
DENSO HALL , KUWAIT
Dear Sirs,
We have carefully read your fax dated March 17, 2003.
After discussing the matter with our manufacturers, we would gladly inform you that you could get a 3% reduction. Please note that this is a big concession on our part which shows our goodwill and sincerity in establishing business relations between us. You can surely find later that the quality of our products is second to none, and that a 3% reduction is the best you can obtain.
By the way, as we are new to each other, your suggestion of D/A at 30 days sight is unacceptable. Maybe after some transactions are successfully executed, you can obtain such favorable payment terms as D/P at sight.
Meanwhile we would like to inform you that owing to a recent sharp increase in the cost of labor and materials we would be forced to adjust our price soon. So early reply would be in your interest.

Yours faithfully,

SHANGHAI FEIDA IMP. & EXP.CO, LTD.
x x x
MANAGER
操作六：出口成交核算

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
参 考 答 案

操作六：成交参考

飞达进出口有限公司

合同核算:
货号
8一三0G3
7808J1
7808P
8一三0G2
数量(SET)
4056
4056
4056
4056
单价
1.48
1.61
1.22
1.29
总值
6002.88
6530.16
4948.32
5232.24
购货成本
40560
44616
32448
34476
成交条件
　CIFC5
购货总成本 40560+44616+32448+34476=一五2100（元）

退税收入 一五2100/1.17×0.09=11700（元）

国内费用 5000（元）

出口运费 2000×8.25=16500（元）

合同金额 6002.88+6530.16+4948.32+5232.24=227一三.60（美元）

出口保费 227一三.60×1.1×0.01×8.25=2061.2592（元）

客户佣金 227一三.60×0.05×8.25=9369.36（元）

成交利润额 227一三.60×8.25+11700-一五2100-16500-2061.2592-9369.36-5000
　　　　　=14056.58（元）

成交利润率 14056.5808/8.25/227一三.60=7.5%

操作七： 出口合同签订

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）
　　合同日期：2003年4月1日

　　信函日期：2003年4月1日
　　合同号码：FD-FLESC03
上 海 飞 达 进 出 口 有 限 公 司
SHANGHAI FEIDA IMP.&EXP. CO., LTD.
上 海 沪 闽 路 100 号
NO.100 HUMING ROAD SHANGHAI
电话(PHONE): 021-66504975            电传(FAX): 021-64331256

FLEISHMAN-HILLARD LINK LTD.                               DATE: 01-APR-01
DENSO HALL , KUWAIT
Dear sirs,
Many thanks for your order and we are sending you our signed Sales Confirmation No.FD-FLESC03 in duplicate. Please counter sign and return one for our file.
We will do our best to execute your order and assure the goods' quality, shipping date as well as the terms you asked for will receive our best attention.
As the shipment date is approaching, please immediately instruct your banker to issue the relevant L/C at sight in our favor. The L/C has to reach here as quickly as possible or the shipment may be delayed.
Best regards!

Yours faithfully,

SHANGHAI FEIDA IMP.&EXP.CO.,LTD.
x x x
MANAGER
SALES CONFIRMATION
S/C No.: FD-FLESC03
Date: April 1st 2003

The Seller:SHANGHAI FEIDA IMP.&EXP. CO.,LTD.
The Buyer: FLEISHMAN-HILLARD LINK Ltd.
Address:NO.100 HUMING ROAD
Address:DENSO HALL,
         　　SHANGHAI, CHINA
　　　　KUWAIT

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

CHANGJIANG BRAND CLOCK
CIFC5 KUWAIT
1
8一三0G3
SET
4056
1.48
6002.88
2
7808J1
SET
4056
1.61
6530.16
3
7808P
SET
4056
1.22
4948.32
4
8一三0G2
SET
4056
1.29
5232.24

TOTAL
227一三.60

TOTAL CONTRACT VALUE:
SAY US DOLLAR TWENTY TWO THOUSAND SEVEN HUNDRED AND THIRTEEN POINT SIXTY ONLY

PACKING:
EACH 24 SETS PACKED IN ONE CARTON;TOTAL 676 CARTONS TO ONE 20' CONTAINER

PORT OF LOADING & DESTINATION:
FROM SHANGHAI TO KUWAIT

SHIPMENT:
TO BE EFFECTED BY THE SELLER BY THE END OF MAY,2003.
WITH PARTIAL SHIPMENTS AND TRANSSHIPMENT PROHIBITED.

PAYMENT:
BY IRREVOCALBE SIGHT LETTER OF CREDIT OPENED BY THE BUYER THROUGH A BANK ACCEPTABLE TO THE SELLER NOT LATER THAN APRIL 25TH, 2003 AND REMAIN VALID FOR NEGOTIATION IN SHANGHAI UNTIL 一五 DAYS AFTER THE AFORESAID TIME OF SHIPMENT.

INSURANCE:
TO BE COVERED BY THE SELLER FOR 110% TOTAL INVOICE VALUE AGAINST
ALL RISKS AND WAR RISK AS PER AND SUBJECT TO RELEVANT OCEAN
MARINE CARGO OF PEOPLE'S INSURANCE COMPANY OF CHINA DATED 1/1/1981.
Confirmed by:
THE SELLER
THE BUYER
SHANGHAI FEIDA IMP.&EXP. CO.,LTD.

           XXX

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 一五 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 一五 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

上 海 飞 达 进 出 口 有 限 公 司
SHANGHAI FEIDA IMP.&EXP. CO., LTD.
上 海 沪 闽 路 100 号
NO.100 HUMING ROAD SHANGHAI
电话(PHONE): 021-66504975            电传(FAX): 021-64331256
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 合同号码错误　　　　　　　　　　　　　与实际合同号码不符

　　　　　③ 付款期限不妥　　　　　　　　　　　　　 超出合同规定期限

　　　　　④ 商品名称错误　　　　　　　　　　　　　与实际出运品名不符

　　　　　⑤ 一个品种货号有误　　　　　　　　　　　与实际出运货号不符

　　　　　⑥ 信用证到期日有误　　　　　　　　　　　与合同规定不符

　　　　　⑦ 没有受UCP500约束的文句　　　　　　　 信用证开立无依据
                    　　　　　　　　　　审证人:XXX
操作九：改证参考

上 海 飞 达 进 出 口 有 限 公 司
SHANGHAI FEIDA IMP.&EXP. CO., LTD.
上 海 沪 闽 路 100 号
NO.100 HUMING ROAD SHANGHAI
电话(PHONE): 021-66504975            电传(FAX): 021-64331256

FLEISHMAN-HILLARD LINK LTD.                               DATE: 25-APR-01
DENSO HALL , KUWAIT
Dear Sirs,
We are very glad to receive your L/C No. FLE-FDLC03, 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: In China, instead of 'In Kuwait';
      *The Number of the S/C:FD-FLESC03, instead of FD-FLE03;
      *Please amend L/C at 30 days sight to be L/C at sight.
      *The name of the goods is CHANGJIANG BRAND CLOCK, in stead of 'CANJIANG BRAND CLOCK'.
    *The Art NO. should be 8一三0G2 , instead of '8一三0G'.
      *