還盤和出口還價核算

出口貿易模擬操作國際商學系

徐艷琴郵箱：第二章

還盤與出口還價核算還盤Buyer

sellerenquiry→(A

request

for

trade

terms)←offer(Statement

about

trade

terms)counter-offer

→(?)←

counter-counter

offers(?)出口還盤（Counter-Offer）?

對于賣方報價或發(fā)盤所載的品質、數(shù)量、價格、裝船日期、付款條件等，買方需要作全部或部分的修改要求，提出新的交易條件，成為還盤。?

交易通常要經過多次反復還盤才能最終達成協(xié)議。在出口方后，口方往往會就價格行。出口方通常面三種一是完全接受方的價，合同即告成立；二是持原價，即拒方的價；三是方的價行再價，或是有條件地接受方的價。還盤函的基本結構1.

破題部分?

對其發(fā)盤或報價表示感謝2.

承接部分?

申明條件不適當?

提出本公司希望的條件3.

結尾部分?

期望得到回復破題部分u

就對方的發(fā)盤表示感謝?

We

are

glad

to

receive

your

letter

of

March

22?

We

thank

you

for

your

offer

of

May

15

for

Digital

Watch

AZ-83.?

Your

offer

for

Car

Stereo

set

is

appreciated.?

In

reply

to

your

offer

of

April

15,

we

would

like

to

make

the

followingcounter

offer:承接部分(1)聲明條件不恰當?

We

regret

to

say

we

cannot

accept

your

offer

because

your

price

is

toohigh.?

The

price

of

your

goods

is

about

5%

higher

than

that

of

other

manufacturers’.?

Your

terms

of

payment

by

a

sight

draft

are

too

hard

for

us.

All

otherfirms

are

granting

us

the

terms

of

a

draft

at

60

days.?

Your

delivery

date

of

June

30

is

too

late

for

our

summer

collection,which

is

to

be

finished

during

May.?

The

minimum

order

of

200

dozen

is

too

big

for

us.(2)提出自己希望的條件?

If

you

could

make

a

10%

discount

,

we

would

be

pleased

to

give

you

anorder

for

50

sets.?

If

you

can

make

a

reduction

of

5%,

we

may

give

you

a

large

trial

order.?

Will

you

please

reduce

the

minimum

order

to

100

dozen?

If

you

can,we

are

thinking

of

placing

a

ready

order

with

you.?

We

are

prepared

to

give

a

trial

order

of

100

dozen

provided

youguarantee

delivery

on

or

before

May

31.?

We

would

like

you

to

give

us

the

terms

of

a

draft

at

60

days

instead

ofa

draft

at

sight.結尾部分u

期望得到回復?

We

hope

you

will

agree

to

our

suggestions

and

look

forward

to

receivinga

trial

order

from

you.?

We

will

appreicete

it

if

you

will

consider

our

consider

our

newoffer

favorably

and

fax

us

your

acceptance

as

soon

as

possible.Dear

Mr

Wang,We

are

glad

to

receive

your

offer

of

march

16

and

relativesamples.In

reply,

we

regret

to

say

that

your

prices

are

not

competitiveenough.Information

here

indicates

that

plush

toys

from

othersuppliers

sold

about

5%

lower

than

yours.we

really

appreciate

the

good

workmanship

and

lovelydesigns

of

your

products,but

are

also

aware

that

the

price

levelcounts

much,especially

in

the

initial

sales

stage.to

set

up

the

trade

,may

we

suggest

you

give

a

specialdiscount

as

follows:KB0278

USD

9.3/set

KB0677

USD

14.0/setKB5411USD

11.1/set

KB7900

USD

14.9/setCIF

Rotterdam

on

20’FCL

basisMeanwhile,

we

usually

deal

with

our

clients

on

D/Pterms,which

is

easier

and

cost

saving

than

L/C.We

hope

thatmethod

of

payment

will

be

acceptable

to

you

also.Actually,competitve

prices

and

flexible

payment

terms

for

atrial

order

can

often

lead

to

a

big

market

share

with

great

profitin

the

future,

We

hope

you

will

take

this

factor

into

account

andwait

for

early

reply.yours

trulyCounter-offerDear

Mr

Trooborg,We

are

pleased

to

receive

your

mail

of

March.21.Much

to

our

regret,

we

find

it

impossible

to

comply

with

yourrequest.Your

offer

is

too

low

and

cannot

serve

as

a

basis

forfurther

negotiation

with

our

manufacturers,As

you

might

be

ware,materials

and

wages

have

risen

considerably

these

days.Theprices

we

quoted

on

March.16

were

very

favorable

if

you

take

thequality

and

craftsmanship

into

consideration.It

is

hard

for

us

tomake

further

concession.However,

in

order

to

develop

our

market

in

your

area.

We

havedecided

to

give

you

an

exceptional

offer

as

follows:CIF

Rotterdam

on

20’FCL

basisArt

NO.KB0278

USD

9.6/set

Art

NO.KB0677

USD14.5/setArt

NO.KB5411

USD

11.5/set

Art

NO.KB7900

USD15.4/setOther

conditions

remained

unchanged.We

have

noted

your

request

for

D/P

terms.

Unfortunately

ourcompany

never

offer

documentary

collection

terms

to

customersuntil

they

traded

with

us

for

over

a

year.

We

are

really

sorry

thatwe

cannot

be

more

helpful

at

present.In

veiw

of

the

heavy

demand

for

this

line,

we

advise

you

to

placean

order

at

your

earliest

convenience

if

prompt

shipmet

isrequired.We

look

forward

to

your

favorable

reply.Yours

sincerely,David

Wang第二部分

還盤價格核算進出口業(yè)務中，面對買家的還價，出口商可以采取的對策：?

努力說服客戶接受原報價，不作讓步。?

減少公司的利潤以滿足客戶的降價要求。?

降低采購成本。?

縮小費用開支以達到降價目的。1、利潤=銷售收入+退稅收入-實際成本-國內費用-出口運費-出口保險費-客戶傭金2、國內采購成本=銷售收入+退稅收入-銷售利潤-國內費用-出口運費-出口保險費-客戶傭金3、FOB=成本+費用+利潤=實際成本+國內費用+新預期利潤=實際成本+國內費用+報價X重新調整利潤率CFR=成本+費用+利潤=實際成本+國內費用+出口運費+新預期利潤=實際成本+國內費用+出口運費+報價X重新調整利潤率CIF=成本+費用+利潤=實際成本+國內費用+出口運費+出口保險費+新預期利潤=實際成本+國內費用+出口運費+出口保險費+報價X重新調

整利潤率FOBC=成本+費用+利潤=實際成本+國內費用+客戶傭金+新預期利潤=實際成本+國內費用+客戶傭金+報價X重新調整利潤率CFRC=成本+費用+利潤=實際成本+國內費用+出口運費+客戶傭金+新預期利潤=實際成本+國內費用+出口運費+客戶傭金+報價X重新調整利潤率CIFC=成本+費用+利潤=實際成本+國內費用+出口運費+出口保險費+客戶傭金+新預期利潤=實際成本+國內費用+出口運費+出口保險費+客戶傭金+報價*重新調整利潤率注意

：?

出口定額費用=單位產品采購成本*出口定額費率?

國內包干費=總包干費金額/交貨數(shù)量?

海運費=

總海運費X匯率/交貨數(shù)量?

墊款利息=單位產品采購成本*年利率*占款月數(shù)/12?

保險費=CIF成交價格*110%*保險費率?

銀行手續(xù)費=成交價格*銀行手續(xù)費率?

傭金=成交價格*傭金率練一練2012年6月,某出口公司出口陶瓷制餐具，數(shù)量為1個20尺貨柜,

進貨成本150元/套(含17%增值稅,退稅率9%)

，每箱裝1套貨物

。20尺貨柜(按25個立方米計)需發(fā)生的費用有:運雜費900元,商檢及報關費200元,港雜費700元,公司業(yè)務費1300元,其它費用950元,深圳到紐約20英尺貨柜包箱費率2250美元,

美元對人民幣匯率為1:8.25。貨物外箱體積為0.4M*0.35M*0.38M。我方對外報價為每套25.10美元CFR紐約,客戶還價每套22美元CFR紐約。現(xiàn)在需要我們考慮以下三個問題,請分別計算出來。1.按客戶還價,核算我方盈虧情況，總利潤額及利潤率.2.保持5%利潤的還價情況3.保持8%利潤的國內采購價調整情況.（1）按照客戶還價，求出我方是否能得到利潤:外箱體積：0.4x0.35x0.38cm=0.0532立方米報價數(shù)量:

20英尺貨柜(按25立方米計算)包裝件數(shù)=25/0.0532=469箱(每箱裝一套)銷售收入=22x8.25=181.5元退稅金額=采購成本/（1+增值稅率）x

退稅率實際成本=采購成本-采購成本/(1+增值稅率)x退稅率=150-150/(1+17%)x9%=150-11.5385=138.4615元/套國內費用總額=運雜費900元+商檢報關費200元+港區(qū)港雜費700元+公司業(yè)務費1300元+其它費用950元=4050元。每套餐具國內費用=4050/469=8.6353元海運費=2250美元/470x8.25=39.5789元/套銷售利潤=銷售收入-實際成本-國內費用-海運費=181.94-138.4615-8.6353-39.5789=

-5.18元/套利潤為負數(shù)，每套虧損4.7286元，虧損率為4.7286/181.5=2.85%（2）按照我方保持5%利潤還價情況：CFR價=實際成本+國內費用+海運費+利潤=138.4615+8.617+39.5901+報價x5%將等式兩邊移項得：CFR價—報價x5%=138.4615+8.617+39.5901CFR價x(1-5%)=186.6686CFR=186.6686/(1-5%)=196.4933元折成美元：196.4933/8.27=23.7598美元/套按照我方保持5%利潤,每套可以還價23.8美元。（3）按照我方保持8%的利潤,進行國內采購價的調整計算:實際成本=銷售收入-銷售利潤-海運費-國內費用=22x8.27-2*8.27*8%-39.5901-8.617=181.94-14.5552-48.2071=119.1777元/套進貨成本=實際成本*（1+增值稅率）÷（1+增值稅率-出口退稅率）=119.1777*（1+17%）÷（1+17%-9%）=139.4379÷1.08=129.1092元/套國內進貨價調整為129.11元方可以成交。對以上核算結果，出口商可根據(jù)國際市場的價格水平，結合自己的銷售意圖，合理妥當?shù)貙ν膺€價2.商品名稱：臺燈包裝方式：4盞一紙箱紙箱尺碼：50*62*64cm紙箱重量：16/13.2kg國內采購成本：每盞86元（含增值稅17%）出口退稅率：13%出口費用包括：出口商的定額費用率3.5%；國內包干費為每20英尺集裝箱750元，每個40英尺集裝箱1250元；海洋運費為每運費噸75元，每個20英尺集裝箱的海運包箱費率為1200美元，40英尺集裝箱的海運包箱費2100美元；該筆交易預計墊款周期為1個月，銀行貸款的年利率為5.8%；海運的保險費率為0.35%，投保加成率為10%；銀行手續(xù)費率為0.25%（按結算金額計）試根據(jù)上述資料進行以下出口還價核算，匯率按1美元兌換7.2元人民幣計。1）如果客戶提出的CFR還價為每盞14.5美元，試計算出口一個20英尺集裝箱的貨物出口商可以獲得的利潤共計多少元人民幣？其銷售利潤率和成本利潤率又分別為多少？2）如果客戶提出訂購一個40英尺整箱的貨物，而其能夠接受的CIF價格為每盞14.3美元，在此條