国际贸易实务课程设计上海安得国际贸易公司.doc

【精品文档】如有侵权，请联系网站删除，仅供学习与交流国际贸易实务课程设计上海安得国际贸易公司.精品文档.一 建立业务关系FORM:ChinaSHANGHAI ANDE INTERNATIONAL TRADE CORP.TO:MASRI BRO. CO., LTD.P.O.BOX: 14/5873ALEXANDRIA EGYPTHOT LINE: 019112575FAX: 1-212-47824322 Mar,2003Dear MASRI BRO.CO., LTD.After understanding that you are well-known distributors in Egypt, and we hope we can establish business relationship with your company.Our corporation was founded in 1956 and amalgamated by six trading companies. And we have become one of the largest light industrial products trading corporations nationwide. Good business relations with more than 100 customers in more than 20 countries or regions have been established. A considerable all-round sales network has also been formed .Our company manufacture and export many kinds of commodities , such as:All models of sewing machines, varieties of aluminum hardware and non-sticky frying pans, stainless steel hardware and tableware, glassware, garments made of various fabrics, household electrical appliance, sporting goods, shoes, etc.We hope we can expand our business into Egyptian market. And our latest illustrated catalogs will be sent to you under separate cover. Please contact us if you find any items interesting. You may rest assured that you will enjoy our best cooperation. Your early reply will be appreciated.Yours faithfully,SHANGHAI ANDE INTERNATIONAL TRADE CORP.manager assistant of Sales departmentYang jia wei 二 出口报价核算国内费用=(包装费+仓储费+国内运杂费+商检费+报关费+港口费+业务费其他) 出口保险费= X*(1.1+0.7%+0.3%)利润=报价*15%=X*15% 退税额=货价*出口退税额=X*9%"三五"牌茶餐具（"THREE FIVES" STAINLESS STEEL）商品： 不锈钢组合餐具( server set ) 不锈钢组合餐具( table ware ) 不锈钢叫壶(whistling kettle) 不锈钢茶具(4-piece teaset)货号：S9420-7S8310S6320S5130国内费用：每个20英尺集装箱费用如下：仓储费500元，国内运杂费1100元，包装费1400元，商检费350元，报关费50元，港口费600元，业务费2000元，其他1000元。保险：按发票金额加成10%投保一切险(All Risks)及战争险(War Risk),费率分别为0.6%和 0.4%。付款方式：即期信用证。其它：已知出口退税为9%；客户要求的佣金为5%；公司要求的预期利润为15%。 上海安德国际贸易公司S9420-71.实际成本采购成本退税收入350-350×9%/(1+17%)323.0769(元/套)2.20英尺集装箱装箱量： 25/(0.62×0.24×0.46) 365.2408，取整，365箱  报价数量：365×1365件3.国内费用：(500+1100+350+50+600+2000+1000+1400)/36519.1781(元/套)4.出口运费：3140×8.25/36570.9726(元/套)5.出口报价：FOBC5（实际成本+国内费用）/（1-佣金率-预期利润率）(323.0769+19.1781)/ (1-5%-15%)×8.2551.86(美元/套)CIFC5（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率(323.0769+19.1781+70.9726)/(1-5%-15%-110%×（0.6%+0.4%）)×8.2563.48(美元/套)S83101.实际成本采购成本退税收入60-60×9%/(1+17%)55.3846(元/套)2.20英尺集装箱装箱量：   25/(0.62×0.24×0.46) 365.2408，取整，365箱   报价数量：365×103650件3.国内费用：(500+1100+350+50+600+2000+1000+1400)/365×101.9178(元/套)4.出口运费：3140×8.25/36507.0973(元/套)5.出口报价：FOBC5（实际成本+国内费用）/（1-佣金率-预期利润率）(55.3846+1.9178)/ (1-5%-15%)×8.258.68(美元/套)CIFC5（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）(55.3846+1.9178+7.0973)/ /(1-5%-15%-110%×（0.6%+0.4%）)×8.259.89(美元/套)S63201.实际成本采购成本退税收入120-120×9%/(1+17%)110.7692(元/件)2.20英尺集装箱装箱量：   25/(0.675×0.45×0.274) 300.3815，取整，300箱   报价数量：300×61800件3.国内费用：(500+1100+350+50+600+2000+1000+1400)/18003.8889(元/件)4.出口运费：3140×8.25/180014.3917(元/件)5.出口报价：FOBC5（实际成本+国内费用）/（1-佣金率-预期利润率）(110.7692+3.8889)/ (1-5%-15%)×8.2517.37(美元/件)CIFC5（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）（110.7692+3.8889 +14.3917）/ (1-5%-15%-110%×(0.6%+0.4%)×8.2519.83(美元/件)S51301.实际成本采购成本退税收入150-150×9%/(1+17%)138.4615(元/件)2.20英尺集装箱装箱量：  25/(0.675×0.45×0.274） 300.3815，取整，300箱  报价数量：300×61800件3.国内费用：(500+1100+350+50+600+2000+1000+1400)/18003.8889(元/件)4.出口运费：3140×8.25/180014.3917(元/件)5.出口报价：FOBC5（实际成本+国内费用）/（1-佣金率-预期利润率）(138.4615+3.8889)/ (1-5%-15%)×8.2521.57(美元/件)CIFC5（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）(138.4615+3.8889+14.3917)/ (1-5%-15%-110%×(0.6%+0.4%)×8.2524.08(美元/件)三 出口发盘TO：MASRI BRO. CO., LTD.P.O.BOX: 14/5873ALEXANDRIA EGYPTHOT LINE: 019112575FAX: 1-212-4782432DATE：Mar.12nd ,2003Dear Sir Thanks for your inquiry of March 7th .We are glad to inform you that all the items listed in your inquiry are in stock. Our "Three Fives" brand stainless steel ware have high quality and is very popular in the domestic market. Besides, all the tableware is sized well for African style. And you may rest assured that our products will be best-selling in your country.There are some transaction basic condition :Art No.Commodity   NameUnit PriceFOBC5 ShanghaiCIFC5 AlexandriaS6320Whistling kettleUSD17.37USD19.83S51304-piece Tea setUSD21.57USD24.08S9420-7Server SetUSD51.86USD63.48S8310TablewareUSD8.68USD9.89Packing: S9420-7, one set per carton, total 365 cartons to a 20'FCL.      S8310, 10 sets per carton, total 365 cartons to a 20'FCL.      S6320, 6 pieces per carton, total 300 cartons to a 20'FCL.      S5130, 6 sets per carton, total 300 cartons to a 20'FCL.Shipment: To be made within one month after receipt of relevant L/C.Payment: By Irrevocable Sight Letter of credit.Insurance: To be covered by the seller for 110% of the total invoice value against all risks and war risks of C.I.C.We need to inform you that as the demand is very high, the above quotation is valid only for 3 days. So it will be advisable for you to orders as soon as possible.Yours trulySHANGHAI ANDE INTERNATIONAL TRADE CORP.manager assistant of Sales departmentYang Jia Wei 四 出口还价安德国际贸易有限公司1）利润核算货号S9420-7 客户还价63.48×(1-15%)=53.96美元CIFC5销售收入：53.96×8.25×365=162487.05元实际成本：（350-350÷117%×9%）×365=117923.0769元出口运费：3140×8.25=25905元出口保费：53.96×8.25×110%×1%×365=1787.3576元客户佣金：53.96×8.25×5%×365=8124.3525元国内费用：500+1100+1400+350+50+600+2000+1000=7000元 总利润额：销售收入实际成本出口运费出口保费客户佣金国内费用 162487.05117923.0769259051787.35768124.35257000 1747.26元利润率：总利润额销售收入 1747.26162487.05 1.075货号S8310 客户还价9.89×(1-15%)=8.41美元CIFC5销售收入：8.41×8.25×3650253246.125元实际成本：（60-60÷117%×9%）×3650202153.8462元出口运费：3140×8.2525905元出口保费：8.41×8.25×110%×1%×36502785.7074元客户佣金：8.41×8.25×5%×365012662.3063元国内费用：500+1100+1400+350+50+600+2000+10007000元总利润额：销售收入实际成本出口运费出口保费客户佣金国内费用253246.125202153.8462259052785.707412662.306370002739.27元利润率：总利润额销售收入2739.27253246.1251.082货号S5130 客户还价24.08×(1-15%)=20.47美元CIFC5销售收入：20.47×8.25×1800303979.5元实际成本：（150-150÷117%×9%）×1800249230.7692元出口运费：3140×8.2525905元出口保费：20.47×8.25×110%×1%×18003343.7745元客户佣金：20.47×8.25×5%×180015198.975元国内费用：500+1100+1400+350+50+600+2000+10007000元总利润额：销售收入实际成本出口运费出口保费客户佣金国内费用303979.5249230.7692259053343.774515198.97570003300.98元利润率：总利润额销售收入3300.98303979.51.086货号S6320 客户还价19.83×(1-15%)=16.86美元CIFC5销售收入：16.86×8.25×1800=139.095×1800=250371元实际成本：（120-120÷117%×9%）×1800=110.7692×1800=199384.6154元出口运费：3140×8.25=25905元出口保费：16.86×8.25×110%×1%×1800=2754.081元客户佣金：16.86×8.25×5%×1800=12518.55元国内费用：500+1100+1400+350+50+600+2000+1000=7000元总利润额：销售收入实际成本出口运费出口保费客户佣金国内费用 250371199384.6154259052754.08112518.5570002808.75元利润率：总利润额销售收入2808.752503711.122）成本核算货号S9420-7实际成本： 53.96×(1-1.1×1.0%-5%-5%)-8.6027×8.25-19.1781305.6058 (元) 采购成本： 305.6058÷1.08×1.17=331.07(元)套货号S8310实际成本： 8.41×(1-1.1×1.0%-5%-5%)-0.8603×8.25-1.917852.6658(元) 采购成本： 52.6658÷1.08×1.17=57.05 (元)套货号S5130实际成本： 20.47×(1-1.1×1.0%-5%-5%)-1.7444×8.25-3.8889131.8519(元) 采购成本： 131.8519÷1.08×1.17=142.8396 (元)套货号S6320实际成本： 16.86×(1-1.1×1.0%-5%-5%)-1.7444×8.25-3.8889105.3753(元) 采购成本： 105.3753÷1.08×1.17=114.1566 (元)件3）再次报价：货号S9420-7实际成本：330×(1-9%/1.17)=304.6154国内费用和海洋运费不变，CIFC5：(304.6154+19.1781)/8.25+8.6027/ 1-110%× (0.6%+0.4%)-5%-10% 47.8504/0.839057.03美元套货号S8310实际成本：50×(19%/1.17)=46.1538CIFC5： (46.1538+1.9178)/8.25+0.8603/ 1-110%× (0.6%+0.4%)-5%-10% 6.6872/0.83907.97美元套货号S6320实际成本：110×(19%/1.17)=101.5385CIFC5： (101.5385+3.8889)/8.25+1.7444/ 1-110%× (0.6%+0.4%)-5%-10% 14.5235/0.839017.31美元件货号S5130实际成本：140×(19%/1.17)=129.2308 CIFC5： (129.2308+3.8889)/8.25+1.7444/ 1-110%× (0.6%+0.4%)-5%-10% =17.8801/0.839021.31美元套五 出口还盘TO:MASRI BRO. CO., LTD.P.O.BOX: 14/5873ALEXANDRIA EGYPTHOT LINE: 019112575FAX: 1-212-4782432Date: March 22nd 2003Dear SirsThanks for your E-Mail of 17-Mar-2003 .And your think that our prices are on the high side. But In fact our quality are more better than other suppliers in China. So we believe our prices are quite reasonable. But, considering we are developing a new market and we will setting up long term business relations with you, So we decide to cut our margin of profits to give you our new quotations following:Art No. S9420-7                      US$ 57.03 per set Art No. S6320                        US$ 17.31 per piece Art No. S8310                        US$ 7.97 per setArt No. S5130                        US$ 21.31 per set CIFC5 AlexandriaBecause this is the first transaction concluded between us, we can only accept payment on sight L/C basis at the present. Since this offer is valid only for 4 days, so please kindly inform us of your acceptance as soon as possible.Yours faithfully,SHANGHAI ANDE INTERNATIONAL TRADE CORP.manager assistant of Sales departmentYang Jia Wei六 出口成交核算安德国际贸易有限公司合同核算:1. 合同金额 =(17.31*300*6+21.31*300*6+7.97*365*10+57.03*365)* 8.25 =985235.21元2. 购货总成本 =330×365+110×1800+50×3650+140×1800=752950元3. 退税总收入 =752950 - 695030.77=57919.23元4. 实际成本=（330*365+110*300*6+50*365*10+140*300*6）*（1-9%/1.17%）     =695030.77元5. 业务费用=500+1100+350+50+600+2000+1000+1400)*4 =28000元6. 出口运费= 3140*4*8.25=103620元7. 出口保费=985235.2125*110%*1.0%10837.59元8. 客户佣金=985235.21*5%49261.76元 上缴利润成交金额实际成本业务费用出口运费出口保费客户佣金985235.21-695030.77-28000-103620-10837.59-49261.7698485.09元  利润率利润额/成交金额98485.09/985235.21=10.00%上缴利润为98485.09元，利润率为10.00%.七 出口合同签订SELES CONFIRMATION S/C NO: AD-MASSC02 Date: April 1st 2001The seller: SHANGHAI ANDE The buyer: MASRI BRO.CO., LTD. INTERNATIONAL TRADE CORP.Address: 16（B）NO.1BUILDING Address: P.O.BOX: 14/5873, 2005 LANE HUANGXING RD ALEXANDRIA EGYPT SHANGHAI CHINA HOT LINE:019112575 FAX:1.212-4782432Item No.Commodity & SpecificationsUnitQuantityUnit Price(US$)Amount(US$)THREE FIVES BRAND STAINLESS STEELCIFC5 ALEXANDRIA1SERVER SET ART NO.S9420-7SET36557.0320815.952TABLE WARE ART NO. S8310SET36507.9729090.503WHISTLING KETTLE ART NO.S6320PIECE180017.3131158.0044-PIECE TEASET ART NOSET180021.3138358.00TOTAL119422.45TOTAL CONTRACT VALUE: SAY US DOLLARS ONE HUNDRED AND NINTEEN THOUSAND FOUR HUNDRED AND TWENTY TWO AND CENTS FORTY FIVE.PACKING: ART NO. S9420-7, ONE SET PER CARTON, 365 CARTONS TO ONE 20'FCL .ART NO.S8310, 10 SETS PER CARTON, 365 CARTONS TO ONE 20'FCL.ART NO. S5130, 6 SETS PER CARTON, 300 CARTONS TO ONE 20'FCL.ART NO. S6320, 6 PIECES PER CARTON, 300 CARTONS IN ONE 20'FCL.TOTAL: 1330 CARTONSPORT OFLOADING & SHANG HAIDESTINATION: ALEXANDRIATIME OF SHIPMENT: May 31st 2001 within 30 days 0n receipt of the relevant L/C with. Form shanghai to hodeidah.TERMS OF PAYMENT: Buyer should be acceptable to the seller through a bank at sight irrevocable letter of credit in April 25, 2001 to reach the seller before, and remain until 15 days after the date of shipment in the Chinese negotiation.INSURANCE: 110% of full invoice value against all risks and war risk as per and subject toCIC of PICC.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 rescind 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 the 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 against 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 the 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 Promotion 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 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.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.)Confirmed by: THE SELLER THE BUYER SHANGHAI ANDE INTERNATIONAL TRADE CORP. SALES MANAGER ASSISTANT( signature) Yang jia wei ( signature)八 审核信用证信用证存在以下问题需要改正 信用证存在的问题 需要修改的理由1国外到期 易产生逾期交单2一个品种数量有误 少于合同规定数量3投保加成错误 增加保费支出4信用证金额有误 无法全额出运货物5一个品种货号有误 与实际出运货号不符6目的港有误 易产生异地卸货7付款期限不妥 超出合同规定期限8受益人地址有误 易出现单、证不符9装运条款不妥 限制过严 审核人：Yang Jia Wei九 修改信用证SHANGHAI ANDE INTERNATIONAL TRADE CORP.16(B) NO.1 BUILDING, 2005 LANE HUANGXING RD., SHANGHAI CHINAFAX: 0086-21-65500055 TO：MASRI BRO. CO., LTD.P.O.BOX: 14/5873ALEXANDRIA EGYPTHOT LINE: 019112575FAX: 1-212-4782432Date: April 25th 2003Dear Sirs,We are glad to receive your L/C No. MAS-ADLC02 under the S/C No. AD-MASSC02.We have carefully observed the terms and conditions stipulated in your L/C, but w