國際貿(mào)易實務(wù)仿真模擬實驗報告

1、國際貿(mào)易實務(wù)仿真模擬實驗報告院系：經(jīng)濟學(xué)院班級：貿(mào)112姓名：張麗麗學(xué)號：119114063日期：2013年6月25日目錄 一、實習(xí)簡介 . 2 （一）實習(xí)時間 . 3（二）實習(xí)地點 . 3 （三）實習(xí)方式 . 3（四）實習(xí)目的： .3 二、實習(xí)過程 . 31、進行貿(mào)易磋商，擬寫建交函.42、出口價格核算及報價. 53、草擬發(fā)盤函. 64、出口還價核算. 85 、擬寫還盤函. 10 6、出口成交核算. 12 7、出口合同簽訂. 138、審核信用證.23 9、修改信用證. 2410、托運訂艙. 28 11、出口報關(guān). 34 12、投保裝船. 37 13出口單據(jù)制作. 40 14、單據(jù)審核. 46

2、 15、出口業(yè)務(wù)善后. 48三、實習(xí)心得 . 50（一 ）實習(xí)簡介1 實習(xí)時間本次模擬實習(xí)共四周時間，從第十四周 至 第十六周2 實習(xí)地點本次實習(xí)的地點：教c2083 實習(xí)方式在機房上機操作4 實習(xí)目的1、 進行此實驗室是為了讓我們了解外貿(mào)實務(wù)的操作流程，更好的掌握外貿(mào)知識。2、 將理論與實踐結(jié)合起來，讓我們學(xué)會靈活用運所學(xué)知識。3、 通過實驗發(fā)現(xiàn)自己知識掌握的漏洞。二 實習(xí)步驟操作(一)：建立業(yè)務(wù)關(guān)系上海健龍進出口有限公司 我公司是從事鞋業(yè)進出口貿(mào)易的一家專業(yè)外貿(mào)公司，從市場調(diào)查中了解到我公司的歡樂牌（huanle brand）毛絨拖鞋（boa slippers)在加拿大有潛在的需求，故準(zhǔn)備

3、開拓該市場。在調(diào)查中了解到加拿大leisure公司專門從事從中國進口輕工產(chǎn)品，請你根據(jù)上述情況，給leisure公司發(fā)一封建立商業(yè)往來關(guān)系的電子郵件，并且隨附產(chǎn)品目錄, 要求信函格式完整、正確。加拿大leisure 公司的全稱及詳細地址如下：leisure international trading corporation237 johnson rd. 39210vancouver b. c., canadatel: 01-11-4533212 fax: 01-11-4533211信函日期：2003年3月2日答案：建交函上海健龍進出口有限公司 中國 上海 番禺路888號shanghai jia

4、nlong imp. & exp. co. ltd.888 panyu road    tel: 0086-21-62485800shanghai china fax: 0086-21-62485801date: mar. 2nd, 2003leisure international trading corporation 237 johnson rd. 39210vancouver b. c., canadatel: 01-11-4533212fax:01-11-4533211 dear sir/madame, we write to introduce

5、 ourselves as one of leading exporters from china, of a wide rang of shoes. we would be pleased to enter into business with you.we are sending you separately one copy of our illustrated goods and price list for you reference. there are various huanle brand shoes ,and hope that some of these will int

6、erest you. it will be great pleasure to receive you enquiries for any of the items against which we will send you our favorable quotations.we are looking forward to your earliest reply.yours faithfully,shanghai jianlong imp. & exp. co., ltd.zhang lily業(yè)務(wù)反饋：詢盤函leisure international trading corpora

7、tion237 johnson road, 39210                                   vancouver b. c., canadatelephone: 01-11 -4533212    &

8、#160;                       fax : 01-11-4533211 to:   shanghai jianlong imp.& exp. co., ltd.           date: mar. 7th, 20

9、03fax:   0086-21-62485801 dear sir/madam,thank you for your fax together with your catalogue. we are pleased to learn that you could supply boa slippers, as we have received inquires from our clients in this area.after carefully studying your catalogue, we found the following items su

10、itable:           huanle brand boa slippers          art. no. sh226, sh279we would like to place an initial order against the above items for one 40' container each with shipment, please quote us

11、your rock bottom price on the basis of cifc3 vancouver b.c., canada with all details for the goods and transaction.your soon reply is awaited with much appreciation.yours truly,leisure international trading corporationgerald meiergerald meierchief manager操作（二）：出口報價核算貨號： sh226 sh279 出口退稅: 9，出口定額費用率:

12、6 % ; 保險: 按cif發(fā)票金額加10投保一切險和戰(zhàn)爭險, 費率：分別為0.7%和0.3%; 報價利潤率：10；     其他商品信息及相關(guān)費用信息你可以在tmt信息查詢系統(tǒng)中查詢請根據(jù)上述條件，以美元為報價單位進行出口報價核算.(核算過程保留4位小數(shù)，結(jié)果保留一位小數(shù))答案：出口報價核算上海健龍進出口有限公司貨號：sh226 1） 實際成本采購成本退稅收入   6565/(1+17%）× 9%60（元）/打2） 40英尺集裝箱裝箱量：   55/(0.56&#

13、215;0.40×0.45）545.6349，取整，545箱   報價數(shù)量：4×5452180 打3） 國內(nèi)費用（出口定額費）65×6% 3.9 （元）/打4） 出口運費3030×8.25/218011.46675） 出口報價：cifc3（實際成本+國內(nèi)費用+出口運費）/（1-傭金率-預(yù)期利潤率-（1+加成率）×保費率）(60+3.9+11.4667）/ 1-3%10%-(1+10%）×1%/8.2510.639（美元/打）貨號：sh2791） 實際成本采購成本退稅收入   

14、8585/(1+17%）×9%78.4615（元）/打2） 40英尺集裝箱裝箱量：   55/(0.56×0.40×0.45）545.6349，取整，545箱   報價數(shù)量：4×5452180 打3） 國內(nèi)費用（出口定額費）85×6% 5.1 （元）/打4） 出口運費3030×8.25/218011.46675） 出口報價：cifc3（實際成本+國內(nèi)費用+出口運費）/（1-傭金率-預(yù)期利潤率-（1+加成率）×保費率）(78.4615+5.1+11.4667）/ 1-

15、3%10%-(1+10%）×1%/8.2513.41（美元/打）操作（三）：草擬發(fā)盤函請根據(jù)客戶來函要求，寫一封發(fā)盤信，詳細回答客戶提出的問題，告知對方交易的基本條件，并敦促對方盡快做出決定，發(fā)盤有效期為一周。交易的基本條件：1. 保險：按發(fā)票金額加成10%投保一切險及戰(zhàn)爭險。2. 支付方式：即期信用證。3. 裝運：五月底裝運。信函日期：2003年3月12日答案：發(fā)盤函上海健龍進出口有限公司 中國 上海 番禺路888號shanghai jianlong imp. & exp. co. ltd.888 panyu road    tel: 0086

16、-21-62485800shanghai china fax: 0086-21-62485801date: mar. 12nd, 2003leisure international trading corporation 237 johnson rd. 39210vancouver b. c., canadatel: 01-11-4533212fax:01-11-4533211 dear sir/madame, thank you very much for your letter of march 10, 2003 expressing your interest in our produc

17、ts.because of the lovely design, our boa slippers are rapidly becoming popular, we think after studying our price, you will not be surprised to learn that we are finding it difficult to meet the demand. as requested, we are pleased to make our firm offer for 2180 dozen each of the following items:hu

18、anle brand boa slippersart. no. sh226 us$ 10.60 per doz. cifc3 vancouver art. no. sh279 us$ 13.40 per doz. cifc3 vancouver remarks:1.) payment: by an irrevocable sight letter of credit for 100% of the contract value.2.) packing: to be packed in cartons of 4 doz. each , and 545 cnts to a 40' cont

19、ainer,total two 40' fcl containers.3.) shipment: to be effected during may 2003 on the condition that the relevant l/c arrives at 25th april 2003.4.) insurance: to be covered against all risks and war risk as per ocean marine cargo clauses of c. i. c. dated 1/1/1981.5.) this offer remains valid

20、within 3 days.    you are sure to find the price very competitive indeed and we look forward to receiving an order from you soon. our offer remains effective until march 19, 2003.yours faithfully,shanghai jianlong imp. & exp. co., ltd.zhang lily業(yè)務(wù)反饋：還盤函leisure international t

21、rading corporation 237 johnson road, 39210                       vancouver b. c., canadatelephone: 01-11 -4533212             

22、;               fax : 01-11-4533211 to:   shanghai jianlong imp.& exp. co., ltd.date: mar. 17th, 2003fax:   0086-21-62485801dear sir / madame,thank you very much for your offer. however, we are sorry t

23、o find that your prices are quite higher than what we have been paying for similar merchandise from other sources. to accept your quotation would leave us with little margin on our sales. we regret that at these prices we cannot place an order.we like the design of your products and would welcome th

24、e opportunity to do business with you. may we suggest that you renew your quotation, say us$ 9.60per dozen for sh226 and us$ 12.00 per dozen for sh279. for your information the similar boa slippers made in taiwan sold only around us$ 9.00 per dozen. please take this matter into serious consideration

25、 and give us your favorable reply without delay.with best regards.yours truly,leisure international trading corporationgerald meiergerald meierchief manager操作（四）：出口還價核算按客戶提出的價格計算：（計算過程小數(shù)請保留至4位，小于1時保留至5位，計算結(jié)果取小數(shù)后2位）1) sh226和sh279兩個貨號商品的總利潤額分別為多少元人民幣？2) 如果同意對方價格，而我公司又要保持至少5的利潤，那么公司應(yīng)當(dāng)掌握的國內(nèi)采購價格分別為每打多少元人

26、民幣？再次報價：請按5%的成交利潤率重新報價？答案：出口還價1）利潤核算：貨號sh226 客戶還價us$ 9.6/doz cifc3總利潤額：銷售收入客戶傭金出口保費實際成本國內(nèi)費用出口運費9.6*8.25*2180*(1-3%-110%*1%)-65*2180*(1+17%-9%)/(1+17%)-65*2180*6%-3030*8.251277.6040元 貨號sh279 客戶還價us$ 12.00/doz cifc3總利潤額：銷售收入客戶傭金出口保費實際成本國內(nèi)費用出口運費12*8.25*2180*(1-3%-110%*1%)-85*2180*(1+17%-9%)/(1+17%)-85*

27、2180*6%-3030*8.25190.2738元2）成本核算：貨號sh226設(shè)國內(nèi)采購價格為"x"，那么： x - (x/1.17)×9% +6%x +11.4667 / (1-5%-3% - 1.1× 1%) 9.60×8.250.9831x79.2×0.90911.4667x60.5210/0.983161.57（元）/打以客戶還價每打9.6美元成交，則我方應(yīng)掌握的國內(nèi)采購價格為每打61.57元人民幣。貨號sh279設(shè)國內(nèi)采購價格為"y"，那么： y - (y/1.17)×9% +6%y +11.

28、4667 / (1-5%-3% - 1.1× 1%) 12.00×8.250.9831y11.466799×0.909y78.5243/0.983179.87（元）/打以客戶還價每打12美元成交，則我方應(yīng)掌握的國內(nèi)采購價格為每打79.87元人民幣。3）再次報價：貨號：sh226 1） 實際成本采購成本退稅收入   6565/(1+17%）× 9%60（元）/打2） 40英尺集裝箱裝箱量：   55/(0.56×0.40×0.45）545.6349，取整，545箱 &

29、#160; 報價數(shù)量：4×5452180 打3） 國內(nèi)費用（出口定額費）65×6% 3.9 （元）/打4） 出口運費3030×8.25/218011.46675） 出口報價：cifc3（實際成本+國內(nèi)費用+出口運費）/（1-傭金率-預(yù)期利潤率-（1+加成率）×保費率）(60+3.9+11.4667）/ 1-3%-5%-(1+10%）×1%/8.2510.050（美元/打）貨號：sh2791） 實際成本采購成本退稅收入   8585/(1+17%）×9%78.4615（元）/打2） 40英尺集裝箱

30、裝箱量：   55/(0.56×0.40×0.45）545.6349，取整，545箱   報價數(shù)量：4×5452180 打3） 國內(nèi)費用（出口定額費）85×6% 5.1 （元）/打4） 出口運費3030×8.25/218011.46675） 出口報價：cifc3（實際成本+國內(nèi)費用+出口運費）/（1-傭金率-預(yù)期利潤率-（1+加成率）×保費率）(78.4615+5.1+11.4667）/ 1-3%-5%-(1+10%）×1%/8.2512.672（美元/打）art.

31、 no. sh226 us$ 10.10 per doz. cifc3 vancouverart. no. sh279 us$ 12.70 per doz. cifc3 vancouver操作（五）：擬寫還盤函請給leisure 公司寫一封還盤信，指出我方的產(chǎn)品，質(zhì)量好，款式很吸引人，原報價是十分合理的；并告知與其他廠商相比，我方所用的材料質(zhì)量是最好的；我方不愿在犧牲質(zhì)量的前提下，低價銷售。但考慮到希望與其建立持久業(yè)務(wù)關(guān)系，我方可以在原報價基礎(chǔ)上作一些讓步 (試按5%的成交利潤率還盤，結(jié)果保留一位小數(shù))。同時提醒對方因為近期訂單較多，為保證及時裝運，建議盡快接受報價并下訂單。信函日期：2003

32、年3月22日答案：還盤函上海健龍進出口有限公司 中國 上海 番禺路888號shanghai jianlong imp. & exp. co. ltd.888 panyu road    tel: 0086-21-62485800shanghai china fax: 0086-21-62485801date: mar. 22nd, 2003leisure international trading corporation 237 johnson rd. 39210vancouver b. c., canadatel: 01-11-4533212fax:01

33、-11-4533211 dear sir/madame, we are very grateful of receiving your kindly offer today.our products are of good quality, attractive design and the original offer is quite reasonable. compared with other vendors, we adopted by the material quality is the best. under the premise of we dont want to sac

34、rifice quality , low price to sell. but given hope to build long-term business relationship, we can make concessions based on the original quotation. we are pleased to offer boa slippers shoes as follows:huanle brand boa slippersart. no. sh226 us$ 10.10 per doz. cifc3 vancouver art. no. sh279 us$ 12

35、.70 per doz. cifc3 vancouver due to the recent order is more, in order to ensure timely shipment, suggest that quotation and place and order as soon as possible.your earlier reply will be highly appreciated.yours faithfully,shanghai jianlong imp. & exp. co., ltd.zhang lily業(yè)務(wù)反饋：接受函leisure interna

36、tional trading corporation237 johnson road,           vancouver b. c., canadatelephone: 01-11 -4533212   fax : 01-11-4533211 to:   shanghai jianlong imp.& exp. co., ltd.          &#

37、160;date: mar. 27th, 2003fax:   0086-21-62485801 dear sir/madame,                         huanle brand boa slippers: art. no. sh226, sh279we thank you for your fax,

38、and are now pleased to place a trial order with you for the captioned boa slippers:order no.: les97100 huanle brand boa slippers                         art. no. sh226 us$ 10.

39、10 per doz. cifc3 vancouver                          art. no. sh279 us$ 12.70 per doz. cifc3 vancouver 1.)quantity: 2180 doz. for each item.2.) total amount: us$ 49,704.00 (sa

40、y, united states dollars forty nine thousand seven hundred and four only ).3.) payment: by an irrevocable sight letter of credit. 4.) packing: to be packed in cartons of 4 doz. each , and 545 ctns to a 40' container.5.) shipment: during may 2003 from china to vancouver.6.) insurance: to be cover

41、ed against all risks and war risk as per ocean marine cargo clauses of c. i. c. dated 1/1/1981.as this is our first case to buy boa slippers from you, we request you to pay special attention in effecting shipment. if this trial order turns out to be successful, we shall be sending you substantial or

42、ders.yours truly,leisure international trading corporationgerald meier chief manager操作（六）：出口成交核算請根據(jù)你與國外客戶最終達成的交易條件，作出詳細的出口合同核算，其中包括：購貨總成本總退稅收入實際采購成本費用細目及總額(包括:國內(nèi)費用、海洋運費、保險費、傭金)合同利潤額及利潤率注意：計算過程保留四位小數(shù)，最后結(jié)果保留二位小數(shù)答案：出口成交核算1、購貨總成本：購貨總成本=采購成本*采購數(shù)量=65*2180+85*2180=327000.00元2、總退稅收入：65*9%/(1+17%)*2180+85*9%

43、/(1+17%)*2180=25153.8462元=25153.85元3、實際采購成本：60*2180+78.4615*2180=301846.07元4、國內(nèi)費用：3.9*2180+5.1*2180=19620.00元5、海洋運費：11.4667*2180+11.4667*2180=49994.812元=49994.81元6、保險費：保險費=保險金額*保險費率=cifc3*110%*1%=(10.1+12.7)*8.25*2180*110%*1%=4510.638元=4510.64元7、傭金：傭金=含傭價*傭金率=cifc3*3%=(10.1+12.7)*8.25*2180*3%=12301.

44、74元合同利潤額：總利潤額：銷售收入客戶傭金出口保費實際成本國內(nèi)費用出口運費=(10.1+12.7)*8.25*2180-12301.74-4510.638-301846.07-19620-49994.812=21784.74元利潤率：利潤率=利潤額/銷售收入=21784.74 /(10.1+12.7)*8.25*218021784.74=5.31%操作（七）：出口合同簽訂步驟一請根據(jù)出口合同基本條款的要求和雙方在信中確定的條件制作售貨確認(rèn)書，要求條款內(nèi)容全面、具體。步驟二給國外客戶寄出成交簽約函，感謝對方的訂單，說明隨寄售貨確認(rèn)書，催促迅速會簽合同，并希望信用證在4月25日前開到。(空白合同

45、可在tmt信息查詢系統(tǒng)中下載）合同日期：2003年4月1日信函日期：2003年4月1日答案：步驟一、銷售確認(rèn)書sales confirmation s/c no.: jl-lessc04date: april 1st 2003the seller:shanghai jianlong imp.&exp. co., ltd.the buyer:leisure international trading corp.address:888 panyu road address:237 johnson rd. 39210      &#

46、160;  shanghai china vancouver b.c., canadaitem no.commodity &specificationsunitquantityunit price(us$)amount(us$)    cifc3 vancouver 1huanle brand boa slippersart no.sh226dozen218010.1022018.002huanle brand boa slippersart no.sh279dozen218012.7027686.00  

47、  total : 49704.00total contract value:say united states dollars forty nine thousand seven hundred and four only.  packing:to be packed in cartons of 4 doz. each, and 2180 dozen to a 40' container. total two40' containers.total: 545 cartons  shipment:to be effec

48、ted by the seller during may, 2003.with transshipment and partial shipment allowed.  port of loading & destination: from shanghai china to vancouver canada.  payment:the buyer should open an irrevocable sight letter of credit for full amount of the invoice through a bank acce

49、ptable to the seller. the l/c should reach the sellers before april 25th and valid for negotiation in shanghai until the 15th day after the date of 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

50、clauses of c.i.c. dated jan. 1st, 1981. confirmed by:the sellerthe buyershanghai jianlong imp.&exp. co., ltd. x x x 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 r

51、escind 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 th

52、e 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 agai

53、nst 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 t

54、he 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 pr

55、omotion 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

56、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.

57、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.)the sellerthe buyershanghai jianlong imp.& exp. co., ltd. le

58、isure international trading corporationzhang lilygerald meierchief managerchief manager ( signature)( signature)步驟二、簽約函上海健龍進出口有限公司 中國 上海 番禺路888號shanghai jianlong imp. & exp. co. ltd.888 panyu road    tel: 0086-21-62485800shanghai china fax: 0086-21-62485801date: apr. 1，2003leisure international trading corporation 237 johnson rd. 39210vancouver b. c., canadatel: 01-11-4533212fax:01-11-4533211 dear sir/madame, thank you for your fax of mar. 27, 2003 .all of the terms and conditions are accepted by us. the confir