國貿(mào)實務操作飛科

1、利達貿(mào)易有限公司 答案網(wǎng)址25c3b00314e1569.html1) 利潤核算 貨號18812 客戶還價 US$ 19.40 CIFC3 總利潤額 19.40×( 1 110%×0.90% 3% )×8.25×2400 138.4615 2.9167 7.5625)×240011335.92（元）貨號 18814 客戶還價 US$ 20.50 CIFC3 總利潤額20.50×( 1 110% ×0.90% 3% )×8.25×2000 (147.6923 2.5 9.075)×2000 621

2、9.22（元）貨號 18817 客戶還價 US$ 21.80 CIFC3 總利潤額21.80×( 1 110% ×0.90% 3% )×8.25×2000 (156.9231 2.5 9.075)×2000 8351.76（元）貨號 18819 客戶還價 US$ 22.60 CIFC3 總利潤額22.60×( 1 110%×0.90% 3% )×8.25×2400 (166.1538 2.9167 7.5625)×24005706.09（元）2) 成本核算貨號 18812實際成本：19.40&#

3、215;( 1 110%×0.90% 3% 5% )×8.25 7.5625 2.9167 19.40×0.9101×8.25 7.5625 2.9167135.1823（元）輛采購成本：135.1823 / 1 9.00% / ( 1 17.00% ) 135.1823/0.9231146.44（元）輛貨號18814實際成本：20.50×( 1 110%×0.90% 3% 5% )×8.25 9.075 2.5 142.3457（元）輛采購成本：142.3457 / 1 9.00% / ( 1 17.00% ) 154.2

4、1（元）輛貨號18817實際成本：21.80×( 1 110%×0.90% 3% 5% )×8.25 9.075 2.5 152.1065（元）輛采購成本：152.1065 / 1 9.00% / ( 1 17.00% ) 164.78（元）輛貨號18819實際成本： 22.60×( 1 110%×0.90% 3% 5% )×8.25 7.5625 2.9167 159.2089（元）輛采構(gòu)成本：159.2089 / 1 9.00% / ( 1 17.00% ) 172.47（元）輛3) 再次報價：貨號18817: 實際成本: 160

5、×19.00%/(1 17.00%)147.6923（元）CIFC3：(147.6923 2.5 9.075)/(1 110%×0.90%3%8%)/8.25 21.94（美元）五利 達 貿(mào) 易 有 限 公 司LIDA TRADING COMPANY LIMITED地址：中國上海南京東路1267號    傳真：02164042588 ADD:NO.1267 EAST NANJING ROAD, SHANGHAI,CHINA     FAXMarch 22nd 2003DRAGON TOY

6、 CO.,LTD1180 CHURCH ROAD NEWYORK,PA 19446 Dear Sirs,Thank you for your letter of March 17th 2003. We have discussed the matter with our manufactureis and brought them to see eye to eye with the idea of lowering our price, but still your counter-offer seems too high to be accepted. Carefully you take

7、 the quality of our products into consideration ,you will find our quotations are reasonable.however,Since this is the first business between us , we try our best to quote as follows:TELECONTROL RACING CAR NEW YORK NEW YORK NEW YORK NEW YORK This quotation is valid for only 8 days. Please take advan

8、tage of this chance and send your acceptance to us as soon as possible.Best regards! Yours faithfully,LIDA TRADING CO.,LTDXXXMANAGER六操作六：出口成交核算 操作六：出口成交核算請根據(jù)你與國外客戶最終達成的交易條件，做出詳細的出口合同核算，其中包括：購貨總成本總退稅收入實際采購成本費用細目及總額(包括:國內(nèi)費用、海洋運費、保險費、傭金)合同利潤額及利潤注意：計算過程保留四位小數(shù)，最后結(jié)果保留二位小數(shù)參 考 答 案 操作六：成交參考利達貿(mào)易有限公司合同核算:貨號 18

9、812 18814 18817 18819    電動遙控玩具賽車 數(shù)量 每個貨號1個20'集裝箱      ART NO. 18812 & 18819 各2400輛，共計4800輛      ART NO. 18814 & 18817 各2000輛，共計4000輛成交單價(US$)      ART.NO.18812 USD 19.88 /PIECE CIFC3 NEW YORK  

10、0;    ART.NO.18814 USD 20.66 /PIECE CIFC3 NEW YORK       ART.NO.18817 USD 21.94 /PIECE CIFC3 NEW YORK       ART.NO.18819 USD 23.06 /PIECE CIFC3 NEW YORK國內(nèi)供貨價格：145.00 元、150.00元、160.00元、170.00 元 合同金額 USD188,256.00 總成交金額 188256X8.25=15531

11、12元購貨總成本 （145+170）×2400+（150+160）×2000=1376000元退稅總收入 1376000 - 1270153.8=105846.2元 實際總成本 (145+170)×2400+(150+160)×2000X1.08/1.17 =1270153.8（元）國內(nèi)費用 (400+600+600+1400)×4+(100+200)×2×20=24000.00出口運費 2200 × 4 × 8.25 = 72600.00（元）保費 188256×8.25×110%&

12、#215;0.90% = 15375.81（元）傭金 187256×8.25×3% = 46593.36（元）成交利潤額 188256×8.25 - 1376000 + 105846.15 - 24000            - 72600.00 - 15375.81 - 46593.36            = 124388.98（元）成交利潤率 12

13、4388.98/188256/8.25 = 8.01%操作七： 出口合同簽訂2009-11-13 23:56操 作 要 求 操作七： 出口合同簽訂步驟一請根據(jù)出口合同基本條款的要求和雙方在信中確定的條件制作售貨確認書，要求條款內(nèi)容全面、具體。步驟二給國外客戶寄出成交簽約函，感謝對方的訂單，說明隨寄售貨確認書，催促迅速會簽合同，并希望信用證在4月25日前開到。(空白合同可在TMT信息查詢系統(tǒng)中下載）合同日期：2003年4月1日信函日期：2003年4月1日合同號碼：LD-DRGSC01利 達 貿(mào) 易 有 限 公 司LIDA TRADING COMPANY LIMITED地址：中國上海南京東路126

14、7號    傳真：02164042588 ADD:NO.1267 EAST NANJING ROAD, SHANGHAI,CHINA     FAXpril 1th 2003DRAGON TOY CO.,LTD1180 CHURCH ROAD NEWYORK,PA 19446 U.S.A.Dear Sirs,Thank you for your order of March 27th 2003. We are pleased to do business with you and are sending y

15、ou our signed Sales Confirmation No.LD-DRGSC01 in duplicate . Please return one copy with your counter-signature for our file.You can be assured that we will try our best to execute the order, and that the good quality of our commodities will meet your request. As the shipment date is approaching, p

16、lease open the relevant L/C as soon as possible so that we can effect shipment on time. With best regards.Yours faithfully,LIDA TRADING CO.,LTDXXXMANAGERSALES CONFIRMATIONS/C No.: LD-DRGSC01Date: April 1st 2003The Seller: LIDA TRADING CO. LTD.The Buyer: DRAGON TOY CO. LTD.Address: NO. 1267 EAST NANJ

17、ING ROADAddress: 1180 CHURCH ROAD NEWYORK            SHANGHAI, CHINA             PA 19446 U.S.A.Item No.Commodity &SpecificationsUnitQuantityUnit Price(US$)AMOUNT(US$)TELECONTROL RACING CARCI

18、FC3 NEWYORK1ART. 18812PIECE240019.8847712.002ART. 18814PIECE200020.6641320.003ART. 18817PIECE200021.9443880.004ART. 18819PIECE240023.0655344.50TOTAL188256.00TOTAL CONTRACT VALUE:SAY US DOLLARS ONE HUNDRED EIGHTY-EIGHT THOUSAND TWO HUNDRED AND FIFTY-SIX ONLYPACKING:ART. NO.18812 & 18819 TO PACKED

19、 IN CARTONS OF 12 PIECES EACHART. NO.18814 & 18817 TO PACKED IN CARTONS OF 20 PIECES EACHALL PRODUCTS IN FOUR 20' CONTAINERS.TERMS OF SHIPMENT:SHIPMENT IN MAY 2003 AFTER RECEIVING THE RELEVANT LETTER OF CREDIT,WITH PARTIAL SHIPPMENT TRANSHIPMENT ALLOWED.PORT OF LOADING& DESTINATION: FROM

20、 SHANGHAI, CHINA TO NEW YORKPAYMENT:THE BUYER SHALL OPEN AN IRREVOCABLE L/C IN FAVOR OF THE SELLER BEFORE APR. 15TH, 2003. THE SAID L/C SHALL BE AVAILABLE BY DRAFT AT SIGHT FOR FULL INVOICE VALUE AND REMAIN VALID FOR NEGOTIATION IN CHINA FOR 15 DAYS AFTER SHIPMENT.INSURANCE:TO BE COVERED BY THE SELL

21、ER FOR 110% OF TOTAL INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER THE OCEAN MARINE CARGO CLAUSES OF THE PEOPLE'S INSURANCE COMPANY OF CHINA, DATED JAN. 1ST, 1981.Confirmed by:THE SELLERTHE BUYERLIDA TRADING CO., LTD. GRACE GURemarks:1. The buyer shall have the covering letter of credit wh

22、ich 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 discr

23、epancy 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 o

24、n 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

25、 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

26、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