進(jìn)出口操作實(shí)務(wù)-參考答案

操作一：建交參考上海健龍進(jìn)出口有限公司中國上海番禺路888號(hào)

ShanghaiJianlongImp.&Exp.Co.Ltd.

888PanyuRoad

TEL:0086-21-62485800

ShanghaiChinaFAX:0086-21-62485801DATE:MAR.2ND,2003

LeisureInternationalTradingCorporation

237JohnsonRd.39210

VancouverB.C.,Canada

TEL:01-11-4533212

FAX:01-11-4533211DearSir/Madame,Weknowyourfirmthroughmarketresearch，andtakethelibertyofintroducingourfirmtoyouasanexporterspecializinginvariouskindsofshoesandcaps.Forover7years,wehavebeenengagedinthislineofbusiness,especiallyslippers.WehaveanumberofregularcustomersinU.S.market,towhichwehavebeensupplyingconsiderablequantitiesofslipperseveryyear.So,tocertainextendwecantakeprideinourknowledgeoftherequirementsandtastesofyourmarket.WearegladtofindthroughourmarketresearchthatourHuanleBrandBoaSlippersarereceivingwarmwelcomeinNorthAmericancountries.ThereisenoughevidenceshowingthatthepotentialdemandofourBoaSlippersisquitelarge,whichalsomeansabrightoutlookforbusinessbetweenus.Foranyinformationonourfinancialstanding,pleaserefertoBankofChina,ShanghaiBranch,Shanghai,P.R.C.

AttachedisourcatalogueofvariouskindsofHuanleBrandBoaSlippers,andsomeothercommodities.Wedohopethatthisinitialfaxwillarouseyourinterestinourgoods,andthatwemayenterintofriendlybusinessrelations.

Yourstruly,SHANGHAIJIANLONGIMP.&EXP.CO.LTD.

MANAGER

xxx操作二：報(bào)價(jià)參考

上海健龍進(jìn)出口有限公司

貨號(hào)：SH226

1）實(shí)際成本＝采購成本－退稅收入

＝65－[65/(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

報(bào)價(jià)數(shù)量：4×545＝2180打

3）國內(nèi)費(fèi)用（出口定額費(fèi)）＝65×6%＝3.9（元）/打

4）出口運(yùn)費(fèi)＝3030×8.25/2180＝11.4667

5）出口報(bào)價(jià)：

CIFC3＝（實(shí)際成本+國內(nèi)費(fèi)用+出口運(yùn)費(fèi)）/（1-傭金率-預(yù)期利潤率-（1+加成率）×保費(fèi)率）

＝(60+3.9+11.4667）/[1--3%10%-(1+10%）×1%]/8.25

＝10.639（美元/打）

貨號(hào)：SH279

1）實(shí)際成本＝采購成本－退稅收入

＝85－[85/(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(bào)價(jià)數(shù)量：4×545＝2180打

3）國內(nèi)費(fèi)用（出口定額費(fèi)）＝85×6%＝5.1（元）/打

4）出口運(yùn)費(fèi)＝3030×8.25/2180＝11.4667

5）出口報(bào)價(jià)：

CIFC3＝（實(shí)際成本+國內(nèi)費(fèi)用+出口運(yùn)費(fèi)）/（1-傭金率-預(yù)期利潤率-（1+加成率）×保費(fèi)率）

＝(78.4615+5.1+11.4667）/[1--3%10%-(1+10%）×1%]/8.25

＝13.41（美元/打）操作三：發(fā)盤參考上海健龍進(jìn)出口有限公司中國上海番禺路888號(hào)

ShanghaiJianlongImp.&Exp.Co.Ltd.

888PanyuRoad

TEL:0086-21-62485800

ShanghaiChinaDATE:MAR.12ND,2003

LeisureInternationalTradingCorporation

237JohnsonRd.39210

VancouverB.C.,Canada

TEL:01-11-4533212

FAX:01-11-4533211DearSir/Madame,

Wehavereceivedyourfax,inquiringaboutourHuanleBrandBoaSlipperswiththanks.

Becauseofthelovelydesign,ourboaslippersarerapidlybecomingpopular,wethinkafterstudyingourprice,youwillnotbesurprisedtolearnthatwearefindingitdifficulttomeetthedemand.Asrequested,wearepleasedtomakeourfirmofferfor2180dozeneachofthefollowingitems:

HuanleBrandBoaSlippers

Art.No.SH226US$10.60perdoz.CIFC3Vancouver

Art.No.SH279US$13.40perdoz.CIFC3Vancouver

Remarks:

1.)Payment:byanIrrevocableSightLetterofCreditfor100%ofthecontractvalue.

2.)Packing:tobepackedincartonsof4doz.each,and545cntstoa40'container,totaltwo40'FCLcontainers.

3.)Shipment:tobeeffectedduringMAY2003ontheconditionthattherelevantL/Carrivesat25THAPRIL2003.

4.)Insurance:tobecoveredagainstAllRisksandWarRiskasperOceanMarineCargoClausesofC.I.C.dated1/1/1981.

5.)Thisofferremainsvalidwithin3days.

Youaresuretofindthepriceverycompetitiveindeedandwelookforwardtoreceivinganorderfromyousoon.

Yourstruly,

ShanghaiJianlongImp.&Exp.Co.Ltd

xxx

Manager

(signature)操作四：還價(jià)參考

健龍進(jìn)出口有限公司

1）利潤核算：

貨號(hào)SH226客戶還價(jià)US$9.6/DOZCIFC3

總利潤額：銷售收入－客戶傭金－出口保費(fèi)－實(shí)際成本－國內(nèi)費(fèi)用－出口運(yùn)費(fèi)

＝9.6*8.25*2180*(1-3%-110%*1%)-65*2180*(1+17%-9%)/(1+17%)-65*2180*6%-3030*8.25

＝1277.6040元貨號(hào)SH279客戶還價(jià)US$12.00/DOZCIFC3

總利潤額：銷售收入－客戶傭金－出口保費(fèi)－實(shí)際成本－國內(nèi)費(fèi)用－出口運(yùn)費(fèi)

＝12*8.25*2180*(1-3%-110%*1%)-85*2180*(1+17%-9%)/(1+17%)-85*2180*6%-3030*8.25

＝190.2738元2）成本核算：

貨號(hào)SH226

設(shè)國內(nèi)采購價(jià)格為"x"，那么：

[x-(x/1.17)×9%+6%x+11.4667]/(1-5%-3%-1.1×1%)

＝9.60×8.25

0.9831x＝79.2×0.909－11.4667

x＝60.5210/0.9831＝61.57（元）/打

以客戶還價(jià)每打9.6美元成交，則我方應(yīng)掌握的國內(nèi)采購價(jià)格為每打61.57元人民幣。貨號(hào)SH279

設(shè)國內(nèi)采購價(jià)格為"y"，那么：

[y-(y/1.17)×9%+6%y+11.4667]/(1-5%-3%-1.1×1%)

＝12.00×8.25

0.9831y＋11.4667＝99×0.909

y＝78.5243/0.9831＝79.87（元）/打

以客戶還價(jià)每打12美元成交，則我方應(yīng)掌握的國內(nèi)采購價(jià)格為每打79.87元人民幣。3）再次報(bào)價(jià)：

貨號(hào)SH226

(60+3.9+11.4667)/[1-5%-3%-(1+10%)×1%)

＝82.9117

＝USD10.05/doz.貨號(hào)SH279

(78.4615+5.1+11.4667)/[1-5%-3%-(1+10%)×1%)

＝95.0282/0.909

＝104.5415

＝USD12.67/doz.Art.No.SH226US$10.10perdoz.CIFC3Vancouver

Art.No.SH279US$12.70perdoz.CIFC3Vancouver操作五：還盤參考

上海健龍進(jìn)出口有限公司中國上海番禺路888號(hào)

ShanghaiJianlongImp.&Exp.Co.Ltd.

888PanyuRoad

TEL:0086-21-62485800

ShanghaiChina

FAX:0086-21-62485801DATE:MAR.22ND,2003

LeisureInternationalTradingCorporation

237JohnsonRd.39210

VancouverB.C.,Canada

TEL:01-11-4533212

FAX:01-11-4533211DearSir/Madame,Thankyouforyourfax.Toourregret,youthinkourofferunfavorable.Infact,youhavereceivedareasonablequotationconsideringourproduct'sfamousbrand,highqualityandattractivedesign.Wewishtodrawyourattentiontothefactthatthematerialweusecomparesfavorablywithsimilarmaterialsofothermanufacturers;andwedoourbesttokeeppricesaslowaspossiblewithoutsacrificingquality.

Consideringtheabove-mentionedreasonswedonotfeelthatthepriceswequotedareatallexcessive,butbearinginmindthelong-standingrelationshipsbetweenourfirmsinthefuture,wequoteagainasbellows:HuanleBrandBoaSlippers

Art.No.SH226US$10.10perdoz.CIFC3Vancouver

Art.No.SH279US$12.70perdoz.CIFC3Vancouver

Thisofferremainsvalidfor3days.Othertermsandconditionsremainunchanged.

Foryourinformation,recentlytherehavebeenanumberofincomingordersforourshipment;ifyouwishtheshipmenttobeeffectedin