貿(mào)易實務(wù)仿真模擬

1、貿(mào)易實務(wù)仿真模擬實踐報告 專 業(yè) 姓 名 學(xué) 號 指 導(dǎo) 教 師 2013年 6月實踐目的：為了進一步了解自己所學(xué)習(xí)的專業(yè)知識，能夠靈活運用自己所學(xué)習(xí)的理論知識,提高實際操作能力，同時為畢業(yè)就業(yè)鋪墊。實踐時間：十四周至十七周每周二、周四下午實踐內(nèi)容：1.在模擬實習(xí)階段初步了解國際貿(mào)易實務(wù)流程的各個過程。 2.結(jié)合書本理論知識，在仿真模擬中鞏固專業(yè)知識掌握，加強對未來外貿(mào)業(yè)務(wù)員的能力的培養(yǎng)和鍛煉。關(guān) 鍵 詞：出口流程、收獲公司簡介：上海林生貿(mào)易有限公司（Shanghai Linsheng Trading Co., Ltd.），一主營文具及辦公用品的國有公司，產(chǎn)品以其質(zhì)優(yōu)價廉享譽國內(nèi)外。地址位于中

2、國上海延平路548號（548 YANPING ROAD，SHANGHAI），聯(lián)系方式：電話（TEL）：008602157234510 傳真（FAX）：008602157234621業(yè)務(wù)往來公司：新加坡BRIGHT STATIONERY CO.是該國一主要文具進口商，公司地址為：BRIGHT STATIONERY CO.125 SUNFLOWER PLAZA SINGAPORE, SINGAPORE FAX:務(wù)模擬：一 建立業(yè)務(wù)關(guān)系題目：上海林生貿(mào)易有限公司從中國銀行新加坡分行得知，新加坡BRIGHT STATIONERY CO.是該國一主要文具進口商，公司地址為：BR

3、IGHT STATIONERY CO.125 SUNFLOWER PLAZASINGAPORE, SINGAPOREFAX:公司為一主營文具及辦公用品的國有公司，產(chǎn)品以其質(zhì)優(yōu)價廉享譽國內(nèi)外；欲與該公司建立業(yè)務(wù)關(guān)系，向?qū)Ψ酵扑]光明牌繪圖機(Bright Brand drafting machines)，并隨附最新商品目錄。請根據(jù)上述基本要求，給對方發(fā)一份建立商務(wù)關(guān)系的E-Mail,要求格式正確、內(nèi)容完整、語氣誠懇熱切。信函日期：2003年3月2日建交提示：1. 公司介紹簡明扼要、突出特點。2. 有針對性地介紹產(chǎn)品，可就品牌產(chǎn)品進行較詳細(xì)的描述。3. 為達(dá)到吸引客戶的目的

4、，商務(wù)函電的語言應(yīng)避免生硬、平淡。4. 結(jié)尾應(yīng)起到激勵對方盡快做出回復(fù)的效果。建交參考：上 海 林 生 貿(mào) 易 有 限 公 司Shanghai Linsheng Trading Co., Ltd.地址:中國上海延平路548號 ADD: 548 YANPING ROAD，SHANGHAI電話：008602157234510 TEL: 008602157234510傳真：008602157234621FAX: 008602157234621Sales Manager Bright Stationery Co.125 Sunflower PlazaSingaporeDATE: MARCH 2, 20

5、03 Faxear Sales Manager,Through the courtesy of Bank of China, Singapore Branch, we learned that you are one of the major importers in your country of stationery and are, therefore, writing to you in the hope of establishing business relations with you.Our company is a state-owned corpo

6、ration specializing in stationery and office equipment for many years. Our products, reputed for their sound quality and favorable price, are well established in markets both home and abroad. Therefore we have entered into trade relations with customers from various countries and regions in the worl

7、d and business has been developing quite satisfactorily for both parties.For your interest, we would like to recommend one of our commendable products, BRIGHT brand drafting machine, which sells well in other Asian countries and is sure to find a steady demand in your country through our mutual effo

8、rts. In order to give you a brief idea of the product, we have sent you a copy of our latest catalogue for your reference. It would be in your interest to place an order with us as soon as possible, and you may get a favorable rebate for a considerable initial order.Your early reply is much apprecia

9、ted. Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERXXX二、出口報價核算題目：商品： 光明牌繪圖機 貨號： SBT-1217003SDM-02起訂量：每貨號1個20英尺集裝箱已知繪圖機出口退稅為9%。國內(nèi)費用：出口包裝費10元每臺，此外，每個20集裝箱費用如下：倉儲費500元，國內(nèi)運雜費1000元，商檢費350元，報關(guān)費50元，港口費1000元，業(yè)務(wù)費2000元，其它費用1000元。保險：按發(fā)票金額加10%投保一切險及戰(zhàn)爭險，費率分別為0.6%和0.3%。公司要求預(yù)期利潤為報價的15%，即期信用證付款。核算要求:請根據(jù)上

10、述條件，以美元為報價單位進行出口報價核算，列出詳盡的計算過程，計算時請保留4位小數(shù)，計算結(jié)果保留2位小數(shù)。報價提示1. 有關(guān)商品的資料、稅率、匯率等可進入信息查詢系統(tǒng)查詢。2. 明確FOB、CFR、CIF等不同術(shù)語的價格構(gòu)成。3. 清楚成本、各項費用和利潤的計算依據(jù)。4. 在計算集裝箱所裝貨物的箱數(shù)時，應(yīng)取整。(如：計算得出結(jié)果為192.88，應(yīng)取192箱)5. 出口定額費屬國內(nèi)費用，其費率的計費基礎(chǔ)為含稅的采購成本。詢盤函：BRIGHT STATIONERY CO.125 SUNFLOWER PLAZA SINGAPORE FAX:SHANGHAI LINSHENG

11、 TRADING CO. LTD. 548 YANPING ROADShanghai, ChinaFAX: 0086ATE: 07-MAR.-01Dear Sales Manager, Thank you for your fax and your catalogue.We have concluded several successful transactions of similar products with other traders in your region. Recently we have received several inquiries fr

12、om our customers and find that the Art. No. 7003 is closest to their requirements except that they require packing in wooden cases instead of in cartons. Therefore we wonder whether you can comply with the requirement or not. Meanwhile, please note that your after-sale service must be well in the po

13、sition to meet our customers demand for free replacement of spare parts.For your reference, we would like to state some of our general terms and conditions as follows:1) Our usual term of payment is by D/P at 30 days sight.2) If the transaction is concluded on the CIF or CFR Singapore basis, the buy

14、er must have the right to appoint the forwarding company. 3)The goods, before being loaded at the port of shipment, must be inspected by an inspection institution agreeable to the buyer in the presence of the buyers representative. We hope the above terms and conditions are acceptable to you and may

15、 become the basis of our future business.By return E-mail, please inform us of your banker and quote us your best prices for Art. No.SBT-121, 7003 & SDM-02, based on FOBC5 SHANGHAI and CIFC5 Singapore. You have every reason to believe that given your prices are competitive, large orders are sure to

16、follow.We are awaiting your early reply.Yours sincerely,BRIGHT STATIONERY CO.ManagerPOLLY ENDSON報價參考：上海林生貿(mào)易有限公司貨號：SBT1211） 實際成本采購成本退稅收入7807809%/（1+17%）720（元/臺）2） 20英尺集裝箱裝箱量：25/(0.80.60.3）173.6111，取整，173箱報價數(shù)量：1731173臺3） 國內(nèi)費用： 10+(1000+1000+350+50+500+2000+1000）/17344.1040（元/臺）4） 出口運費(11008.25）/17352.

17、4566（元/臺）5） 出口報價：FOBC5 （實際成本+國內(nèi)費用）/（1-傭金率-預(yù)期利潤率）(720+44.1040)/(1-5%-15%)/8.25115.77美元/臺CIFC5（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）(720+44.1040+52.4566)/(1-5%-15%-110%0.9%)/8.25125.27美元/臺貨號：70031） 實際成本采購成本退稅收入6806809%/（1+17%）627.6923元/臺2） 20英尺集裝箱裝箱量：25/(0.70.50.25）285.7143，取整，285箱報價數(shù)量：2851285臺3） 國

18、內(nèi)費用：10+(1000+1000+350+50+500+2000+1000）/28530.7018（元/臺）4） 出口運費(11008.25）/28531.8421（元/臺）5） 出口報價：FOBC5 （實際成本+國內(nèi)費用）/（1-傭金率-預(yù)期利潤率）(627.6923+30.7018） /(1-5%-15%）/8.2599.76美元/臺CIFC5（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）(627.6923+30.7018+31.8421） /(1-5%-15%-110%0.9%）/8.25105.89美元/臺貨號：SDM-021） 實際成本采購成本退

19、稅收入8508509%/（1+17%）784.6154元/臺2） 20英尺集裝箱裝箱量：25/(0.850.650.35）129.2825，取整，129箱報價數(shù)量：1291129臺3）國內(nèi)費用：10+(1000+1000+350+50+500+2000+1000）/12955.7364元/臺4）出口運費(11008.25）/12970.3488元/臺5）出口報價：FOBC5 （實際成本+國內(nèi)費用）/（1-傭金率-預(yù)期利潤率）(784.6154+55.7364） /(1-5%-15%）/8.25127.33美元/臺CIFC5（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

20、）保費率）(784.6154+55.7364+70.3488） /(1-5%-15%-110%0.9%）/8.25139.71美元/臺三、草擬發(fā)盤函題目：請根據(jù)客戶來函要求，寫一封發(fā)盤信，詳細(xì)回答客戶提出的問題，告知對方交易的基本條件，同時，另寄樣品以供促銷，并表示不收取樣品費，并敦促對方盡快做出決定。 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日發(fā)盤參考：上 海 林 生 貿(mào) 易 有 限 公 司Shanghai Linsheng Trading Co., Ltd.地址:中國上海延平路548

21、號 ADD: 548 YANPING ROAD，SHANGHAI電話：008602157234510 TEL: 008602157234510傳真：008602157234621FAX: 008602157234621Sales Manager Bright Stationery Co.125 Sunflower PlazaSingaporeDATE: MARCH 12, 2003Dear Madam,We are glad to have received your inquiry .You may be aware that wooden cases add to both packing

22、 fees and freight, so cheaper packing in cartons will be in your interest. We assure you the seaworthiness of our cartons. For any losses caused by defects of our products, your customers can get full refunds; for other losses, they can receive replacements of spare parts for half charge.Meanwhile,

23、please pay attention to the following points:1)We usually finance our trade with foreign customers, esp. for first transactions, by L/C at sight . Maybe you can obtain such favorable payment terms as D/P if future business develop to our mutual satisfaction.2)If transactions are concluded on CIF or

24、CFR basis, we do not want to put you in the trouble of contacting shipping companies or arranging shipment.3)The goods will be inspected by Shanghai Inspection Bureau. Your representative can be present if it is necessary.As you can see, the above terms and conditions take the interests of both part

25、ies into consideration , so we hope you can also accept them so as to facilitate our future business. We are now glad to make you the following offer:Art.No.Pc./ctn.Mea.(cm)G.W.(kg)N.W.(kg)Min.Qty.(pcs)Unit Price(USD)FOBC5 (US$)CIFC5(US$)SBT-121180x60x30 2523173115.77125.277003 170x50x252523285 99.7

26、6 105.89SDM-02185x65x352523129 127.33139.71Packing:To be packed in cartons of 1 pc. eachShipment:To be effected within 30 days of receipt of the related L/C.Payment:By irrevocable L/C at sight opened through a bank acceptable to the Seller. Our accounting bank is the Bank of China, Shanghai Branch.I

27、nsurance:For 110% invoice value covering All Risks & War Risk as per P.I.C.C dated 1/1/1981.We look forward to receiving your initial order.Yours sincerely, SHANGHAI LINSHENG TRADING CO. LTD.MANAGER四、出口還價核算題目：按客戶的還盤，在其它條件不變的情況下，請計算：（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. 我方的三種商品的利潤額分別為多少元人民幣？這筆交易的總利潤率

28、為多少？2. 如果接受客戶還價，公司的預(yù)期出口利潤仍保持15%，那么，三種商品的國內(nèi)采購價格分別應(yīng)為多少元？再次報價：試按5利潤率重新報價。還盤函：BRIGHT STATIONERY CO.125 SUNFLOWER PLAZA SINGAPORE FAX:SHANGHAI LINSHENG TRADING CO. LTD. 548 YANPING ROADShanghai, ChinaFAX: 0086ATE: 17-MARCH-01Dear Sales Manager, Thank you for your offer of draft

29、ing machines, but we are sorry to find that the prices you have quoted are not very competitive.You may also know that drafting machines made in Japan and South Korea are well known for their precision and durability. However, quotations we have received from our clients in these two countries are a

30、bout 5-10% lower than yours. Therefore, the highest prices we can accept are as follows:SBT-121US$ 107.00CIFC5 SINGAPORE7003 US$ 92.00CIFC5 SINGAPORESDM-02 US$ 119.00CIFC5 SINGAPOREYour general terms and conditions are gladly accepted.Recent market is changeable, so quick reply from you is expected.

31、With Best Regards!Yours sincerely,BRIGHT STATIONERY CO.MANAGERPOLLY ENDSON還價參考：林生貿(mào)易有限公司1） 利潤核算貨號SBT-121利潤額：銷售收入-傭金-保費+退稅收入-購貨成本-國內(nèi)費用-海洋運費107*173*8.25*(1-5%-1.1*0.9%)+720*173*9%/1.17-720*173-10*173(1000+1000+350+50+500+2000+1000)-1100*8.252303.0766元 貨號7003利潤額：銷售收入+退稅收入-購貨成本-國內(nèi)費用-海洋運費-傭金-保費92*285*8.25

32、*(1-5%-1.1*0.9%)+680*285*9%/1.17-680*285-10*285(1000+1000+350+50+500+2000+1000)-1100*8.256640.4238元貨號SDM-02利潤額：銷售收入+退稅收入-購貨成本-國內(nèi)費用-海洋運費-傭金-保費119*129*8.25*(1-5%-1.1*0.9%)+850*129*9%/1.17-850*129-10*129(1000+1000+350+50+500+2000+1000)-1100*8.251579.285元總利潤率總利潤額總銷售收入100（2303.0766+6640.4238+1579.285)(10

33、7*173*8.2592*285*8.25119*129*8.25)10010522.7854495676.51002.12292）成本核算貨號SBT-121假設(shè)：貨號SBT-121的實際成本為：X ,那么：107 (X+44.1040+52.4566)/(1-5%-15%-1.1*0.9%)*8.25X（實際成本）600.9002元/臺采購成本：600.9002*（1+17%）/（1+17%-9%）650.98元/臺貨號7003假設(shè)：貨號7003的實際成本為：Y ,那么：92 (Y+30.7018+31.8421)/(1-5%-15%-1.1*0.9%)*8.25Y537.1420元/臺采購

34、成本：537.1420*（1+17%）/（1+17%-9%）581.90元/臺貨號SDM-02假設(shè)：貨號SDM-02的實際成本為：Z ,那么：119 (Z+55.7364+70.3488)/(1-5%-15%-1.1*0.9%)*8.25Z649.5955元/臺采購成本：649.5955 *（1+17%）/（1+17%-9%）703.73元/臺3）再次報價貨號SBT121：CIFC5 (720+44.1040+52.4566)(1-0.05-0.05-1.10.009)8.25USD111.20/SETFOBC5(720+44.1040)/(1-0.05-0.05)8.25USD102.91/

35、SET貨號7003CIFC5(627.6924+30.7018+31.8421)(1-0.05-0.05-1.10.009)8.25USD94.00/SETFOBC5(627.6924+30.7018)/(1-0.05-0.05)8.25USD88.67/SET貨號SDM-02CIFC5 (784.6155+55.7364+70.3488) (1-0.05-0.05-1.10.009)8.25USD124.02/SETFOBC5 (784.6155+55.7364)/(1-0.05-0.05)8.25USD113.18/SET五、擬寫還盤函題目：1.告訴對方日本生產(chǎn)商更換零件時要求全額付款，南

36、韓制造商通常在收到信用證60天后交貨，故我方提供條件更優(yōu)惠, 希望對方慎重考慮；2.按5利潤率再次報價，并敦促對方及早確認(rèn)。信函日期：2003年3月22日。還盤參考：上 海 林 生 貿(mào) 易 有 限 公 司Shanghai Linsheng Trading Co., Ltd.地址:中國上海延平路548號 ADD: 548 YANPING ROAD，SHANGHAI電話：008602157234510 TEL: 008602157234510傳真：008602157234621FAX: 008602157234621Sales Manager Bright Stationery Co.125 Su

37、nflower PlazaSingaporeDate: March 22, 2003Dear Madam,Thank you for your fax, but we are regretful to learn of your opinion on our quotation.For your information, Japanese makers usually ask for full charges for replacement of major parts, and South Korean suppliers commonly effect shipment 60 days a

38、fter receipt of the related Ls/C. So which one would you like to choose: a lower price with conditional service, or a higher price with complete and dependable service?But since this is going to be the first transaction between us and our products are new to your customers, we are ready to make you

39、the following new offer:Art. No.Unit PriceCIFC5 SINGAPOREFOBC5SHANGHAISBT-121USD102.91USD111.207003 USD88.67USD94.00SDM-02 USD113.18 USD124.02Since our manufacturing department has already received a lot of indents, please place your order with us as soon as possible.Yours sincerely,SHANGHAI LINSHEN

40、G TRADING CO. LTD.MANAGERXXX六、出口成交核算：題目：請根據(jù)你與國外客戶最終達(dá)成的交易條件，作出詳細(xì)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(xì)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)。接收函：BRIGHT STATIONERY CO.125 SUNFLOWER PLAZA SINGAPORE FAX:SHANGHAI LINSHENG TRADING CO. LTD. 548 YANPING ROADShanghai, ChinaFAX:

41、 0086ATE: 27-MARCH-01Dear Sales Manager, Thank you for your fax. You would be interested to know that we have received an order from our clients for two types of your products, and the order No.BRG0104 is as follows:Art. NoPc./ctnUnit PriceCIFC5 SINGAPORE Quantity (pc)G.W. (kg)N.W. (kg

42、)Mea. (cm)7003 1USD94.00CIFC5SINGAPORE285 252370x50x25 SDM-021USD124.02CIFC5SINGAPORE129252385x65x35Packing:To be packed in cartons of 1 pc. eachShipment: To be effected within 30 days of receipt of the related L/C, with partial shipment and transshipment not allowed.Payment:By irrevocable L/C at si

43、ght opened through a bank acceptable to the Seller.Insurance:To be effected by the Seller covering 110% of the invoice value against All Risks & War Risk as per C.I.C. dated 01/01/1981.Please send us your Sales Confirmation by direct E-mail for us to counter-sign.With best regard.Yours sincerely,BRI

44、GHT STATIONERY CO.MANAGERPOLLY ENDSON成交參考：林生貿(mào)易有限公司合同核算：總貨款收入：（成交總額）28594129124.028.25353005.78總購貨成本: 285680129850303450.00總退稅收入： 303450.009/(1+17%)23342.307出口運費： 110028.2518150.00出口保險費： 353005.781100.9%3494.7571客戶傭金： 353005.78517650.289國內(nèi)費用： 10（285129）5900215940.00總利潤額： 353005.7823342.307303450.0018

45、150.003494.757117650.28915940.0017663.04利潤率：17663.04353005.78100%5%七、 出口合同簽訂：題目：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，合同號碼：LS-BRTSC07合同參考：上 海 林 生 貿(mào) 易 有 限 公 司Shanghai Linsheng Tra

46、ding Co., Ltd.地址:中國上海延平路548號 ADD: 548 YANPING ROAD，SHANGHAI電話：008602157234510 TEL: 008602157234510傳真：008602157234621FAX: 008602157234621Sales Manager Bright Stationery Co.125 Sunflower PlazaSingaporeDate: April 1st 2003Dear Madam,We are pleased to book your order and are enclosing the Sales Confirma

47、tion No. LS-BRTSC07 in duplicate. Please sign and return one copy for our file.Meanwhile, please ask your banker to open the relevant L/C without delay so that you can receive the goods on time.Thank for your cooperation.With best regard.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERXXXSA

48、LES CONFIRMATIONS/C No.: LS-BRTSC07Date: April 1st 2003The Seller:SHANGHAI LINSHENG TRADING CO. LTDThe Buyer: BRIGHT STATIONERY CO.Address:548 YANPING ROADAddress: 125 SUNFLOWER PLAZASHANGHAI, CHINASINGAPORECommodity &SpecificationsQUAN.G.W.N.W.MEAS.Unit Price(US$)AMOUNT(US$)BRIGHT BRAND DRAFTING MA

49、CHINE(SET)(KG)(KG)(CM)CIFC5 SINGAPOREART.NO. 7003ART.CO. SDM-02285252370X50X2594.0026790.00129252385X65X35124.0215998.5842788.58TOTAL CONTRACT VALUE:SAY US DOLLAR FORTY-TWO THOUSAND SEVEN HUNDRED EIGHTY-EIGHT AND CENTS FIFTY-EIGHT ONLYPACKING:TO BE PACKED IN CARTONS OF ONE EACH, TOTAL 414 CARTONS ON

50、LY. SHIPMENT:TO BE EFFECTED BY THE SELLER FROM SHANGHAI TO SINGAPORE NOT LATER 31TH MAY,2003 WITH PARTIALSHIPMENT AND TRANSHIPMENT NOT ALLOWED.PAYMENT:THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THESELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER BEFORE APRIL 25 2003 AND REMAIN

51、 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE TIME OF SHIPMENT.INSURANCE:THE SELLER SHALL COVER THE INSURANCE FOR 110% OF TOTAL INVOICE VALUE AGAINST ALL RISKS AND WAR RISKS AS PER AND SUBJECT TO RELEVANT OCEAN MARINE CARGO CLAUSES OF PEOPLES INSURANCE COMPANY OF CHINA DATED 1/1/1981.

52、Confirmed by:THE SELLERTHE BUYERSHANGHAI LINSHENG TRADING CO. LTD.XXX八、審核信用證題目：請根據(jù)審證的一般原則和方法對收到的信用證進行認(rèn)真細(xì)致的審核，列明信用證存在的問題并陳述要求改證的理由。會簽函：BRIGHT STATIONERY CO.125 SUNFLOWER PLAZA SINGAPORE FAX:SHANGHAI LINSHENG TRADING CO. LTD. 548 YANPING ROADShanghai, ChinaFAX: 0086ATE: 06-A

53、PRIL-01Dear Sales Manager, Thank you for your Sales Confirmation No.LS-BRTSC07 covering 414 drafting machines. Enclosed is the copy with our counter-signature. We are glad that through our mutual efforts, the first transaction has been successfully concluded.The relevant L/C has been established with our banker, DBS BANK, in your favor. Upon receipt of it, please arrange production and shipment without