實訓5 接受與出口簽約操作答案

實訓5接受與出口簽約操作【任務1】接受時核算預期出口利潤率。（1）核算出口成本出口成本=采購成本-出口退稅額=采購成本-采購成本÷（1+增值稅率）×出口退稅率=46.33－46.33÷（1+13%）×13%=41元/件（2）核算出口費用國內運費=1800÷20000=0.09元/千克墊款利息=采購成本×貸款年利率×墊款月數(shù)÷12=46.33×30%×4.35%×1.5÷12+46.33×70%×4.35%×1÷12=0.194元/千克其他國內費用=46.33×1%=0.463元/千克國內費用=國內運費+墊款利息+其他國內費用=0.09+0.194+0.463=0.747元/千克國外運費=800×6.86÷20000=0.274元/千克國外保費=7.00×6.86×110%×5‰=0.264元/千克出口費用=0.747+0.274+0.264=1.285元/千克（3）核算成本利潤率成本利潤率=出口利潤÷采購成本=（出口報價－出口成本－出口費用）÷采購成本=（7.00×6.86－41－1.285）÷46.33=12.38%（4）核算換匯成本換匯成本=國內出口總成本（人民幣）÷FOB價格（外幣）=（41+0.747）÷（7.00-800÷20000-7.00×110%×5‰）=6.03元/美元即接受國外客戶7.00美元/件的報價后，能實現(xiàn)12.38%的出口成本利潤率，換匯成本為6.03元/美元。

【任務2】簽訂出口合同。SALESCONTRACTNO.ZZT23054DATE:Mar.31,2023THESELLER:ShanghaiZhoutianCorporation.Roomno.1198Yuanmaomansion,1938DongfangRd,Shanghai,200122,ChinaTEL:0086-21-58301345FAX:0086-21-58301349THEBUYER:BBGIndiaLimited86Faiz-e-edroos365/367NarsiNathaStreetMumbai400009IndiaTEL:0091-22-40077987FAX:0091-22-40077991ThisContractismadeandsignedbytheBuyerandtheSellerforundermentionedgoodsandconditions：Commodity&specificationQuantityUnitpriceAmountBrassTubesArticleno.H658mm×1mm×1m,1.6mpa,seamless40000kgsCIFNhavaSheva,IndiaasperINCOTERMS2020USD7.00/kgUSD280000.00Total40000kgsUSD280000.00TOTALCONTRACTVALUE:SAYU.S.DOLLARSTWOHUNDREDANDEIGHTYTHOUSANDONLY.Moreorless5%ofthequantityandtheamountareallowed.PACKING:packedinwoodenpallet,Brasstubestobewappedinspecialpaperthentolayflatonthenewwoodenpallet,finally,tobecoveredbywater-proofandmoisture-resistantplasticfilm..TIMEOFSHIPMENT:Within30daysuponreceiptoftheL/CwhichaccordwithrelevantclausesofthisContract.PORTOFLOADINGANDDESTINATION:FromShanghai,ChinatoNhavaSheva,IndiaTransshipmentandpartialshipmentareprohibited.INSURANCE:Tobecoveredbythesellerfor110%ofinvoicevaluecoveringAllRisksasperCICofPICCTERMSOFPAYMENT:ByLetterofCreditatsight,reachingthesellerbeforeApr.15,2023andremainingvalidfornegotiationinChinaforfurther15daysaftertheeffectedshipment.DOCUMENTS:+Invoicesignedininkinquintuplicatecertifyingthatthegoodsshippedareasperthiscontract.+PackingListinquintuplicate.+FullsetofcleanonboardoceanBillofLadingmarked“freightprepaid”madeouttotheorderoftheIssuingBankblankendorsednotifyingtheIssuingBank.+InsurancePolicyinduplicate.+CertificateofOrigininduplicateissuedbyChambersofCommerceorCCPIT.+Seller’sCertifiedCopyofFaxdispatchedtotheBuyerwithinthreedaysaftershipmentadvisingL/Cno.,name,quantityandamountofgoods,numberofpackages,containerno.,nameofvesselandvoyageno,anddateofshipment.+Lloyd’s/orSteamerCompany’scertificateissuedbytheshippingcompanyoritsagentscertifyingthatthecarryingvesselisseaworthyandisnotmorethan20yearsoldandisregisteredwithanapprovedclassificationsocietyaspertheinstituteclassificationclauseandclassmaintainedisequivalenttoLloyd100A1.INSPECTION:ThecertificateofQualityissuedbytheCustoms,P.R.Chinashallbetakenasthebasisofdelivery.CLAIMS:Incasediscrepancyonthequalityorquantity(weight)ofthegoodsisfoundbythebuyer,afterarrivalofthegoodsattheportofdestination,thebuyermay,within30daysafterarrivalofthegoodsattheportofdestination,lodgewiththeselleraclaimwhichshouldbesupportedbyanInspectionCertificateissuedbyapublicsurveyorapprovedbytheseller.Thesellershall,onthemeritsoftheclaim,eithermakegoodthelosssustainedbythebuyerorrejecttheirclaim,itbeingagreedthatthesellershallnotbeheldresponsibleforanylossorlossesduetonaturalcausefailingwithintheresponsibilityofShip-ownersortheUnderwriters.Thesellershallreplytothebuyerwithin30daysafterreceiptoftheclaim.LATEDELIVERYANDPENALTY：Incaseoflatedelivery,theBuyershallhavetherighttocancelthiscontract,rejectthegoodsandlodgeaclaimagainsttheSeller.ExceptforForceMajeure,iflatedeliveryoccurs,theSellermustpayapenalty,andtheBuyershallhavetherighttolodgeaclaimagainsttheSeller.Therateofpenaltyischargedat0.1%foreveryday.Thetotalpenaltyamountwillnotexceed5%oftheshipmentvalue.ThepenaltyshallbedeductedbythepayingbankortheBuyerfromthepayment.FORCEMAJEURE:Thesellershallnotheldresponsibleifthey,owingtoForceMajeurecauseorcauses,failtomakedeliverywithinthetimestipulatedintheContractorcannotdeliverthegoods.However,insuchacase,thesellershallinformthebuyerimmediatelybycableandifitisrequestedbythebuyer,thesellershallalsodelivertobuyerbyregisteredletter,acertificateattestingtheexistenceofsuchacauseorcauses.ARBITRATION:Alldisputesinconnectionwiththiscontractortheexecutionthereofshallbesettledamicablybynegotiation.Incasenosettlementcanbereached,thecaseshallthenbesubmittedtotheChinaInternationalEconomicTradeArbitrationCommissionforsettlementbyarbitrationinaccordancewiththeCommission’sarbitrationrules.Theawardrenderedbythecommissionshallbefinalandbindingonbothparties.Thefeesforarbitrationshallbebornebythelosingpartyunlessotherwiseawarded.Thisco