实训3核算出口报价和书写发盘函操作答案.docx

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1、实训3 核算出口报价和书写发盘函操作答案实训3 核算出口报价和书写发盘函操作【任务1】出口报价核算（1）核算出口成本出口成本=采购成本-出口退税额 =采购成本-采购成本（1+增值税率）出口退税率 = 47.46-47.46（1+13%）13%=42元/千克（2）核算出口费用国内运费=180020000=0.09元/千克垫款利息=采购成本贷款年利率垫款月数12=47.4630%4.35%1.512+47.4670%4.35%112=0.077+0.120=0.197元/千克其他国内费用=47.461%=0.475元/千克国内费用=国内运费+垫款利息+其他国内费用=0.09+0.197+0.475

2、=0.762元/千克国外运费=80020000=0.04美元/千克（3）核算出口利润出口利润=采购成本成本利润率=47.4615%=7.119元/千克（4）核算出口报价FOB价格=出口成本+国内费用+出口利润 =（42+0.762+7.119）6.70=7.445美元/千克CFR价格= FOB价格+国内运费=7.445+0.04=7.485美元/千克CIF价格= CFR价格【1-(1+投保加成率) 5】= 7.485【1-(1+10%) 5】=7.53美元/千克【任务2】书写发盘函Dear Miss Bendre,Thanks for your inquiry on Mar. 21, 2019

3、. Our offer is as follows: Brass Tubes： Article no.H65 8mm1mm1 m, 1.6mpa, seamless Packing：packed in wooden pallet Minimum Order Quantity: 20MT, 40-59MTt, 2% discount, 60MT , 3% discount Unit price: USD7.53/kg CIF Nhava Sheva Payment: By L/C at sight Shipment: 40 MT ,to be effected within 30 days af

4、ter receipt of the relevant L/C; 40-80 MT ,to be effected within 45 days after receipt of the relevant L/C; 80-160MT ,to be effected within 60 days after receipt of the relevant L/C;This offer is valid subject to your reply here before Mar. 31, 2019.Besides, two samples of Brass Tubes has been mailed by DHL on Mar. 22, 2019. Please check it and tell us if you have received the sample. If there are any amendments for the sample, we will remake the sample to meet your demand.We wish we could become your good trade partner.Yours faithfully,Wang Min 2 / 2