国际贸易实务课程设计上海安得国际贸易公司教学文稿.doc

Good is good, but better carries it.精益求精，善益求善。国际贸易实务课程设计上海安得国际贸易公司-一建立业务关系FORM:ChinaSHANGHAIANDEINTERNATIONALTRADECORP.TO:MASRIBRO.CO.,LTD.P.O.BOX:14/5873ALEXANDRIAEGYPTHOTLINE:019112575FAX:1-212-47824322Mar,2003DearMASRIBRO.CO.,LTD.Afterunderstandingthatyouarewell-knowndistributorsinEgypt,andwehopewecanestablishbusinessrelationshipwithyourcompany.Ourcorporationwasfoundedin1956andamalgamatedbysixtradingcompanies.Andwehavebecomeoneofthelargestlightindustrialproductstradingcorporationsnationwide.Goodbusinessrelationswithmorethan100customersinmorethan20countriesorregionshavebeenestablished.Aconsiderableall-roundsalesnetworkhasalsobeenformed.Ourcompanymanufactureandexportmanykindsofcommodities,suchas:Allmodelsofsewingmachines,varietiesofaluminumhardwareandnon-stickyfryingpans,stainlesssteelhardwareandtableware,glassware,garmentsmadeofvariousfabrics,householdelectricalappliance,sportinggoods,shoes,etc.WehopewecanexpandourbusinessintoEgyptianmarket.Andourlatestillustratedcatalogswillbesenttoyouunderseparatecover.Pleasecontactusifyoufindanyitemsinteresting.Youmayrestassuredthatyouwillenjoyourbestcooperation.Yourearlyreplywillbeappreciated.Yoursfaithfully,SHANGHAIANDEINTERNATIONALTRADECORP.managerassistantofSalesdepartmentYangjiawei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（"THREEFIVES"STAINLESSSTEEL）商品：不锈钢组合餐具(serverset)不锈钢组合餐具(tableware)不锈钢叫壶(whistlingkettle)不锈钢茶具(4-pieceteaset)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(AllRisks)及战争险(WarRisk),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：MASRIBRO.CO.,LTD.P.O.BOX:14/5873ALEXANDRIAEGYPTHOTLINE:019112575FAX:1-212-4782432DATE：Mar.12nd,2003DearSirThanksforyourinquiryofMarch7th.Wearegladtoinformyouthatalltheitemslistedinyourinquiryareinstock.Our"ThreeFives"brandstainlesssteelwarehavehighqualityandisverypopularinthedomesticmarket.Besides,allthetablewareissizedwellforAfricanstyle.Andyoumayrestassuredthatourproductswillbebest-sellinginyourcountry.Therearesometransactionbasiccondition:ArtNo.Commodity  NameUnitPriceFOBC5ShanghaiCIFC5AlexandriaS6320WhistlingkettleUSD17.37USD19.83S51304-pieceTeasetUSD21.57USD24.08S9420-7ServerSetUSD51.86USD63.48S8310TablewareUSD8.68USD9.89Packing:S9420-7,onesetpercarton,total365cartonstoa20'FCL.     S8310,10setspercarton,total365cartonstoa20'FCL.     S6320,6piecespercarton,total300cartonstoa20'FCL.     S5130,6setspercarton,total300cartonstoa20'FCL.Shipment:TobemadewithinonemonthafterreceiptofrelevantL/C.Payment:ByIrrevocableSightLetterofcredit.Insurance:Tobecoveredbythesellerfor110%ofthetotalinvoicevalueagainstallrisksandwarrisksofC.I.C.Weneedtoinformyouthatasthedemandisveryhigh,theabovequotationisvalidonlyfor3days.Soitwillbeadvisableforyoutoordersassoonaspossible.YourstrulySHANGHAIANDEINTERNATIONALTRADECORP.managerassistantofSalesdepartmentYangJiaWei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162487.05117923.0769259051787.35768124.352570001747.26元利润率：总利润额销售收入1747.26162487.051.075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)=129.2308CIFC5：(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:MASRIBRO.CO.,LTD.P.O.BOX:14/5873ALEXANDRIAEGYPTHOTLINE:019112575FAX:1-212-4782432Date:March22nd2003DearSirsThanksforyourE-Mailof17-Mar-2003.Andyourthinkthatourpricesareonthehighside.ButInfactourqualityaremorebetterthanothersuppliersinChina.Sowebelieveourpricesarequitereasonable.But,consideringwearedevelopinganewmarketandwewillsettinguplongtermbusinessrelationswithyou,Sowedecidetocutourmarginofprofitstogiveyouournewquotationsfollowing:ArtNo.S9420-7                    US$57.03persetArtNo.S6320                      US$17.31perpieceArtNo.S8310                      US$7.97persetArtNo.S5130                      US$21.31persetCIFC5AlexandriaBecausethisisthefirsttransactionconcludedbetweenus,wecanonlyacceptpaymentonsightL/Cbasisatthepresent.Sincethisofferisvalidonlyfor4days,sopleasekindlyinformusofyouracceptanceassoonaspossible.Yoursfaithfully,SHANGHAIANDEINTERNATIONALTRADECORP.managerassistantofSalesdepartmentYangJiaWei六出口成交核算安德国际贸易有限公司合同核算:1.合同金额=(17.31*300*6+21.31*300*6+7.97*365*10+57.03*365)*8.25=985235.21元2.购货总成本=330×365+110×1800+50×3650+140×1800=752950元3.退税总收入=752950-695030.77=57919.23元4.实际成本=（330*365+110*300*6+50*365*10+140*300*6）*（1-9%/1.17%）    =695030.77元5.业务费用=500+1100+350+50+600+2000+1000+1400)*4=28000元6.出口运费=3140*4*8.25=103620元7.出口保费=985235.2125*110%*1.0%10837.59元8.客户佣金=985235.21*5%49261.76元上缴利润成交金额实际成本业务费用出口运费出口保费客户佣金985235.21-695030.77-28000-103620-10837.59-49261.7698485.09元 利润率利润额/成交金额98485.09/985235.21=10.00%上缴利润为98485.09元，利润率为10.00%.七出口合同签订SELESCONFIRMATIONS/CNO:AD-MASSC02Date:April1st2001Theseller:SHANGHAIANDEThebuyer:MASRIBRO.CO.,LTD.INTERNATIONALTRADECORP.Address:16（B）NO.1BUILDINGAddress:P.O.BOX:14/5873,2005LANEHUANGXINGRDALEXANDRIAEGYPTSHANGHAICHINAHOTLINE:019112575FAX:1.212-4782432ItemNo.Commodity&SpecificationsUnitQuantityUnitPrice(US$)Amount(US$)THREEFIVESBRANDSTAINLESSSTEELCIFC5ALEXANDRIA1SERVERSETARTNO.S9420-7SET36557.0320815.952TABLEWAREARTNO.S8310SET36507.9729090.503WHISTLINGKETTLEARTNO.S6320PIECE180017.3131158.0044-PIECETEASETARTNOSET180021.3138358.00TOTAL119422.45TOTALCONTRACTVALUE:SAYUSDOLLARSONEHUNDREDANDNINTEENTHOUSANDFOURHUNDREDANDTWENTYTWOANDCENTSFORTYFIVE.PACKING:ARTNO.S9420-7,ONESETPERCARTON,365CARTONSTOONE20'FCL.ARTNO.S8310,10SETSPERCARTON,365CARTONSTOONE20'FCL.ARTNO.S5130,6SETSPERCARTON,300CARTONSTOONE20'FCL.ARTNO.S6320,6PIECESPERCARTON,300CARTONSINONE20'FCL.TOTAL:1330CARTONSPORTOFLOADING&SHANGHAIDESTINATION:ALEXANDRIATIMEOFSHIPMENT:May31st2001within30days0nreceiptoftherelevantL/Cwith.Formshanghaitohodeidah.TERMSOFPAYMENT:Buyer shouldbe acceptableto theseller throughabank atsight irrevocable letterofcredit in April25,2001 toreachtheseller before, andremain until 15days afterthedate ofshipment intheChinese negotiation.INSURANCE:110%offullinvoicevalueagainstallrisksandwarriskasperandsubjecttoCICofPICC.REMARKS:1.ThebuyershallhavethecoveringletterofcreditwhichshouldreachtheSeller30daysbeforeshipment,failingwhichtheSellerreservestherighttorescindwithoutfurthernotice,ortoregardasstillvalidwholeoranypartofthiscontractnotfulfilledbytheBuyer,ortolodgeaclaimforlossesthussustained,ifany.2.IncaseofanydiscrepancyinQuality/Quantity,claimshouldbefiledbytheBuyerwithin30daysafterthearrivalofthegoodsatportofdestination;whileforquantitydiscrepancy,claimshouldbefiledbytheBuyerwithin15daysafterthearrivalofthegoodsatportofdestination.3.FortransactionsconcludedonC.I.F.basis,itisunderstoodthattheinsuranceamountwillbefor110%oftheinvoicevalueagainsttherisksspecifiedintheSalesConfirmation.Ifadditionalinsuranceamountorcoveragerequired,theBuyermusthavetheconsentoftheSellerbeforeShipment,andtheadditionalpremiumistobebornebytheBuyer.4.TheSellershallnotholdliablefornon-deliveryordelayindeliveryoftheentirelotoraportionofthegoodshereunderbyreasonofnaturaldisasters,warorothercausesofForceMajeure,However,theSellershallnotifytheBuyerassoonaspossibleandfurnishtheBuyerwithin15daysbyregisteredairmailwithacertifi-cateissuedbytheChinaCouncilforthePromotionofInternationalTradeattestingsuchevent(s).5.Alldeputiesarisingoutoftheperformanceof,orrelatingtothiscontract,shallbesettledthroughnegotiation.Incasenosettlementcanbereachedthroughnegotiation,thecaseshallthenbesubmittedtotheChinaInternationalEconomicandTradeArbitrationCommissionforarbitrationinaccordancewithitsarbitralrules.ThearbitrationshalltakeplaceinShanghai.Thearbitralawardisfinalandbindinguponbothparties.6.TheBuyerisrequestedtosignandreturnonecopyofthiscontractimmediatelyafterreceiptofthesame.Objection,ifany,shouldberaisedbytheBuyerwithinitisunderstoodthattheBuyerhasacceptedthetermsandconditionsofthiscontract.7.Specialconditions:(Theseshallprevailoverallprintedtermsincaseofanyconflict.)Confirmedby:THESELLERTHEBUYERSHANGHAIANDEINTERNATIONALTRADECORP.SALESMANAGERASSISTANT(signature)Yangjiawei(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：YangJiaWei九修改信用证SHANGHAIANDEINTERNATIONALTRADECORP.16(B)NO.1BUILDING,2005LANEHUANGXINGRD.,SHANGHAICHINAFAX:0086-21-65500055TO：MASRIBRO.CO.,LTD.P.O.BOX:14/5873ALEXANDRIAEGYPTHOTLINE:019112575FAX:1-212-4782432Date:April25th2003DearSirs,WearegladtoreceiveyourL/CNo.MAS-ADLC02undertheS/CNo.AD-MASSC02.WehavecarefullyobservedthetermsandconditionsstipulatedinyourL/C,butweregrettoinformyouthatwefoundsomemistakesintheL/Cwhichyouhavetoinstructyourbankertomakethefollowingamendment:1.TheexpiryplaceoftheL/Cshouldbe"inChina",insteadof"atourcounter"2.Thetotalamountshouldbe"USD119422.45,tosayinwordonehundredandnineteenthousandfourhundredandtwentytwoandcentsfortyfive"，insteadof"USD119420.00,.onehundredandnineteenthousandfourhundredandtwentyonly"3.TheshipmentismadefromShanghaito"Alexandria",not"PortSaid"4.ThequantityofArtNo.S9420-7shouldbe365sets,insteadof356sets;5.TheArtNo.ofStainlessSteelTeasetshouldbeS5130,insteadofS5310;6.Thecreditis"availablebyyourdraftsatsight",notat30days'sight.7.Theinsuranceshouldbecoveredforthe110%ofthefullinvoicevalue,insteadof".Plus110%.".8.Pleasedeletetheclause"shipmentperpacificinternationalline".9.Ouraddressis"16(B)No.1Building".WehopetheamendmenttotheL/Ccanreachherebefore30THAPRIL2001,ortheshipmentcan'tbeeffectedasrequested.Yourimmediateresponseisbeingexpected.YourstrulySHANGHAIANDEINTERNATIONALTRADECORP.managerassistantofSalesdepartmentYangJiaWei十订舱委托书十二货物投保投保单海运出口货物投保单1)保险人：2)被保险人：中国人民保险公司SAHNGHAIANDEINTERNATIONALTRADECORP3)标记4)包装及数量5)保险货物项目6)保险货物金额MASRIBROALEXANDRIANO.1-13301330CTNSTHREEFIVESBRANDSTAINLESSSTEELUS$131,365.00SERVERSETARTNO.S9420-7TABLEWAREARTNO.S8310WHISTLINGKETTLEARTNO.S63204-PIECETEASETARTNO.S51307)总保险金额:（大写）SAYONETHOUSANDTHREEHUNDREDANDTHIRTYCONTAINERSONLY8)运输工具:(船名)(航次)DONGFENGV.5139)装运港:SHANGHAI10)目的港:ALECANDRIA11)投保险别:12)货物起运日期ALLRISKSANDWARRISKSASPEROCEANMARINECARGOCLAUSESO