案例实训参考答案-出口

1、出口部分操作项目 1出口准备案例实训 1Dear sirs,We learned from the internet that you are in the market for textiles, which falls within our businessscope, so we avail ourselves of this opportunity to approach you for the establishment of thebusiness relations with you.We are a leading trading company in Zhejiang, We

2、 have good connections with some reputablemanufactures.In order to acquaint you with our business lines, we enclose a copy of our latest catalogue andprice list.If any items interest you, please let me know. We shall be glad to give you our lowest quotationsupon receipt of your detailed requirement.

3、We are looking forward to your favorable reply.Jianping Luo案例实训 2Zhejiang Baolai Home Textile Import & Export Co., Ltd. was established in 2003, whichmainly deals in the import and export of home textile products such as bed sheets，cushions，homewears，blankets，bathroom towels，mattresses，quilts， pillo

4、ws and other accessories.The products made in our company are beautiful and magnificent for their novel designsand elegant colors. They famous for high quality raw materials, full range of specifications andsizes, and great variety of designs and colors. Our products are excellent in quality and low

5、 inprice and have been well recognized by our consumers and have found a good sale in more thantwenty countries in Europe and North America. We focus on both female and male consumers ofmiddle to high ended market.Our company won a good reputation both at home and abroad and has become one of thelar

6、gest, fast growing and most successful home textile companies in China. While developing ourbusiness both domestically and internationally, we are also actively involved in social care events.We make sure that we create opportunities for our people, business and we move ahead. 操作项目 2调查出口信息案例实训 1通过 2

7、013年海关报关实用手册或海关总署网站查询到毛绒玩具狗的HS编码为95030021.00。通过海关报关实用手册查询到毛绒玩具狗的普通税税率为8%，增值税税率为17%，出口退税率为 15%。查询海关报关实用手册后，查到该商品编码对应的海关监管条件为 AB，A代表进口报关时需向海关提供入境货物通关单，B代表出口报关时需向海关提供出境货物通关单。案例实训 2Dear Sirs,We have obtained a few information of ABC Company from Internet. We would thereforeappreciate it if you would pro

8、vide us more information of the previously mentioned firm.We want to establish a good business relationship with ABC Company. We should be very gratefulto you for any information you can give us about their reputation and credit-worthiness.Any information that you may provide us will be treated in s

9、trict confidence.For your convenience in replying, a questionnaire is enclosed, together with a stamped, addressedenvelope.Yours faithfully,Zhang Li 操作项目 3打样、寄样、确认样品案例实训浙江天意服装进出口公司业务员王翔收到美国老客户COSMOS GARMENTS TRADINGCOMPANY的 LESLEY SMITH寄来的真丝女衬衫，要求王翔打样，请联系厂家要求对方寄两件衬衫样品并报价，收到后办理寄样手续。浙江天意服装进出口公司ZHEJIAN

10、G TIANYI GARMENTS IMP. & EXP. COMPANY样品制作通知单日期： 2014-08-16样品单号码数量78653客户编号完成日期产品名称KG082件2014-08-30产品代码ZSN653真丝女衬衫面料里料100%桑蚕丝纽扣：配色缝线：配色辅料吊牌：英文标注品名、尺码、面料成分及价格附：各辅料样品尺码M款式见附件备注：请报价并告月生产能力、最低起订量等。制表人：审核人： 操作项目 4出口报价核算和发盘采购成本￥1200.00/把出口退税额=采购成本 /（1+增值税率） *出口退税率=1200/(1+17%)*13%=￥133.33 /把实际成本=采购成本出口退税额=

11、 1200133.33=￥1066.67 /把银行垫款利息=采购价格（采购成本） *贷款年利率 *具体垫款天数 /360天=1200*7%*60/360=￥14/把800/100=￥8/把银行手续费业务定额费=采购成本 *定额费率=1200*8%=￥96/把订购 100把尺码吨： 3.2*0.78*0.65/4=0.4056重量吨： 0.136/4=0.034总尺码： 0.4056*100=40.56需订购 1个 40英尺集装箱=1300/100国内包干费=￥13/把其他国内费用报关费￥ 100.00，商检费￥ 300.00，认证费￥ 200.00=（100+300+200）/100=￥6/把

12、=1066.67+14+8+96+13+6=￥1203.67/把= USD2900.00/100=USD29/把=1200*10%=￥120/把国内费用总计海洋运费预期利润FOB=国内费用总计 +预期利润=（1203.67+120）/6.15=USD215.23/PCCFRCIF=FOB+海运费=215.23+29=USD244.23/PCCFR/1（ 1+投保加成率） *保险费率）=244.23/0.9967=USD245.04/PC 操作项目 5出口还盘核算和还盘实训要求 1报价核算：项目计算过程计算结果7.2单位货物总体积货物总毛重退税收入36*40*50/1000000*10020*1

13、00立方米公斤20001000*13%/(1+17%)111.1111人民币元 /台实际成本贷款利息银行手续费1000-111.11111000*7%*30/360800/100888.88895.83338人民币元 /台人民币元 /台人民币元 /台定额费1004.5人民币元 /台人民币元 /台1000*10%4.5包干费国内费用总计5.8333+8+100+4.5118.3333人民币元 /台海洋运费海运保险费7.2*60/100*6.15187.53*1.1*0.6%26.5687.6119人民币元 /台人民币元 /台FOB报价CFR报价(888.8889+118.3333)/(1-10%

14、)/6.15181.97186.29美元 /台美元 /台181.97+26.568/6.15186.29/1（ 1+10%）*0.6%）CIF报价187.53美元 /台实训要求 2：还价核算 :项目计算过程计算结果单位销售收入退税收入实际成本187.53*(1-5%)*100*6.15111.11*100109564.4011111.1188889人民币元人民币元人民币元888.89*100采购成本贷款利息银行手续费定额费1000*1005.8333*100800100000583.33800人民币元人民币元人民币元人民币元100*10010000包干费4.5*100450人民币元人民币元人民

15、币元人民币元国内费用总计海洋运费118.3333*10026.568*1007.6119*10011833.332656.8761.19海运保险费客户佣金00人民币元人民币元利润总额109564.40-88889-11833.33-2656.8-761.195424.08/109564.40*100%5424.08/100000*100%5424.084.95%5.42%销售利润率成本利润率 操作项目 6出口成交核算和接受出口成交核算表项目计算过程计算结果115620单位总销售收入总退税收入USD4.70*4000*6.15人民币元人民币元25*16%/（1+17%）*400013675.21

16、人民币元人民币元人民币元人民币元人民币元人民币元人民币元人民币元总收入129295.21875115620+13675.2125*7%*45/360*4000贷款利息支出定额费支出包干费支出海运运费支出保险费支出客户佣金支出银行费用支出采购成本支出总支出25*7%*400070001*209001500*6.1592254.7*(1+10%)*0.55%*4000*6.154.7*3%*4000*6.15699.503468.6346.86100000122514.966780.254.7*0.3%*4000*6.15人民币元人民币元人民币元25*4000875+7000+900+9225+6

17、99.5+3468.6+346.86+100000129295.21-122514.96总利润成本利润率 %销售利润率 %6780.25/100000*100%6.78%5.24%6780.25/129295.21*100% 操作项目 7缮制和签订出口合同售货确认书编号SALES CONFIRMATIONCONTRACT NO.888日期THE SELLERS:HANGZHOUCOMPANYDATE:FEB.15,2013TIANYUELIGHTINDUSTRYTRADING地点PLACE: HANGZHOU,CHINA112 TIANMUSHAN ROADHANGZHOU, CHINATHE

18、 BUYERS:ABC COMPANY LTD.356 FIRST CROSS STREETLOS ANGELES, USA下列签字双方同意按以下条款达成交易THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THETRANSACTION ACCORDING TO THE FOLLOWING TERMS AND CONDITIONS.COMMODITYSTYLENO.QUANTITYPACKINGUNIT PRICEAMOUNTCIF LOS ANGELES54-PCS328A068200SETS1200SETS2400SETS1SE

19、T/CTNUSD35.00/SETUSD31.00/SETUSD16.00/SETUSD7,000.00USD37,200.00USD38,400.003800SETSKITCHEN SET3-PC VACUUMMUG SET12SETS/CTN8SETS/CTN16-PCT066TABLEWARETOTALUSD82,600.005% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOWED.总值TOTAL VALUE IN WORDS: SAYU.S. DOLLARSEIGHTY-TWOTHOUSANDSIXHUNDRED ONL Y.包装及标记PACK

20、ING & MARKING: AT SELLER S OPTION.装运期限SHIPMENT: TO BE EFFECTED FROM SHANGHAI OR NINGBO TO LOS ANGELESWITHIN ONE MONTH AFTER THE L/C REACHES THE SELLER. PARTIAL SHIPMENTAND TRANSSHIPMENT IS NOT ALLOWED.保险INSURANCE: TO BE COVERED BY THEAGAINST ALL RISKS AS PER CIC.付款方式SELLER FOR 110% OF THE INVOICE V

21、ALUEPAYMENT: TO BE MADE BY IRREVOCABLE L/C AT SIGHT. THE L/C MUST REACH THE THSELLER BEFORE MARCH 20AND REMAIN V ALID IN CHINA UNTIL THETH15 DAY AFTER DATE OF SHIPMENT.单据DOCUMENTS:MANULL Y SIGNED COMMERCIAL INVOICE IN TRIPLICATE CERTIFYING THEGOODS INVOICED ARE OF CHINESE ORIGIN.PACKING LIST IN 5 CO

22、PIES.FULL SET OF CLEAN ON BOARD OCEAN MARINE BILL OF LADING MADE OUTTO ORDER AND BLANK ENDORSED NOTIFYING THE BUYER AND MARKED“FREIGHT PREPAID”.INSURANCE POLICY IN DUPLICATE.CERTIFICATE OF ORIGIN IN DUPLICATE ISSUED BY LOCAL CHAMBER OFCOMMERCE OR CCPIT.COPY OF THE E-MAIL OR FAX SENT BY THE SELLER TO

23、 THE BUYER WITHIN 48HOURS AFTER SHIPMENT. 操作项目 8信用证的落实和审核Dear Sirs,Thank you for your L/C No.BOC100925, but we regret to say that we have found somediscrepancies. Please amend the L/C as follows:L/CS/CForm of the creditrevocableirrevocableExpiry date and placeDate 130510 Place USADate130615PlaceCHIN

24、AAmountDraft atDraweeUSD33,660.00Draft at 30 days sightNew York Trading Co.,LtdUSD33,600.00Draft at sightStandard Bank Ltd.,USATransshipmentPort of loadingQuantity off goodsNot allowedNingbo800pcsAllowed at Hong KongChinese main ports8,000pcsS/C dateMay 20, 2013March 20, 2013Insurance PolicyPresenta

25、tion periodNeeded6 days after issuanceNot needed15 days after issuancedateofshippingdateofshippingdocumentsdocumentsAs the time of shipment is drawing near, please make amendments accordingly as soon aspossible to enable us to execute the S/C smoothly.Yours faithfully,FLYING Textiles Imp./Exp. Corp.

26、 操作项目 9签订国内购销合同杭州市服装进出口有限公司购销合同需方：杭州服装进出口有限公司供方：台州制衣厂合同编号： 3251签约日期： 2013年 4月 1日签约地点：杭州根据中华人民共和国合同法和有关法规，经双方协商签定本合同并信守下列条款：一、商品品名及规格数量单位件单价（含税）金额交货期男棉衬衫4000RMB￥ 48.50/件RMB￥194000.002013年 5月 2规格： M45日前总金额（大写）二、质量要求：具体款式和要求根据确认样三、包装要求：纸箱，每箱20件，独色独码，唛头由需方定四、交货地点：在供方仓库交货五、付款方式：供方凭增值税专用发票，专用税收缴款书、进仓单（送货回

27、单或集装箱单）、购货合同向需方办理收款。六、责任条款：a)因供方的责任造成国外客户索赔的，其索赔款及因索赔发生的费用由供方承担。b)需方已安排供方出产的商品，因外销变化需要作出某些调整或变更的，其修改部分则为合同的组成部分。七、本合同有效期从2013年4月1日至 2014年3月31日八、纠纷处理办法及地点：执行本合同过程中如有争议，能取得一致，则由杭州市所辖人民法院管辖。双方同意通过协商解决；如协商未九、本协议双方签字盖章生效。合同一式两份，供需双方各执一份。十、备注：需方授权代表郑洁供方授权代表梁峰盖章盖章 操作项目 10生产跟单和缮制发票【任务 1】原料采购跟踪表订单号物料名称10mm铝合

28、金把手型材供应商数量发货日期到货情况备注35521黄岩鼎立模业有限公司140502013-3-162013-3-1835522紧固螺丝黄岩鼎立模业有限公司281002013-3-162013-3-18【任务 2】浙江 ABC模业有限公司生产排程表日程 2013年 3月 25-31日序号订单号产品名及代号数量（件）备注周二周三周四周五周六周一1235523552柜子把手冰箱把手24502450800800850800800850 2、缮制商业发票浙江 ABC模业有限公司ZHEJIANG ABC MOULD CO., LTD.NO.30 GONGXIN ROAD,NORTH DEVELOPING

29、DISTRICT, No.:GYH35678HUANGYAN,TAIZHOU,ZHEJIANG,CHINA发票Date: MAR.20,2013INVOICETo: M/SSANTOS TRADE COMPANY LIMITED355 SAN JOSE BOULEV ARDRIO DE JANEIRO,BRAZIL装船口岸目的地From NINGBOTo RIO DE JANEIRO,BRAZIL信用证号数开证银行Letter of Credit No.Issued by唛头 Marks & Nos.货名数量 Quantities and Descriptions总值 AmountNos &

30、MarksDescriptionQuantityUnit PriceAmountABCCFR RIO DE JANEIROORDER NO.:153RIO DE JANEIROC/NO.:1-UPHANDLE CABINETFREEZER HANDLE7,000PCS7,000PCSUSD1.68/PCUSD1.68/PCUSD11,760.00USD11,760.00-TOTAL14,000PCSUSD23,520.00SAY U.S. DOLLARS TWENTY-THREE THOUSAND FIVE HUNDRED AND TWENTY ONLY.浙江 ABC模业有限公司ZHEJIAN

31、G ABC MOULD CO., LTD.（SIGNATURE） 操作项目 11申领官方单据案例实训ORIGINAL1 Exporter (Full name and address)ZHEJIANG DANUO IMP.&EXP. COMPANYNO.100 WENYI ROAD,HANGZHOU CHINA2 Consignee (Full name and address)FAUPEL BROTHERSCertificate No.CERTIFICATE OF ORIGINOFTHE PEOPLES REPUBLIC OFCHINAKARTON 60 STRFRANCE3 Means o

32、f transport and route5 For certifying authority use onlyFROM NINGBO TO PARIS BY SEA4 Country / Region of destinationFRANCE10 Numberand date ofinvoice6 Marks & numbers7 Number and kind of packages;8 H.S. Code 9 Quantity9503008900 *10,000pcsdescription of goodsFAUPEL07YN889PARIS600 CTNS OF PLASTIC TOY

33、S13YN889FEB.20,2013*C/NO.1-60011 Declaration by the exporter12 CertificationIt is hereby certified that the declaration by theThe undersigned hereby declares that the abovedetails and statements are correct, that all the goods exporter is correct.were produced in china and that they comply with theR

34、ules of Origin of the Peoples Republic of China.(签名，盖章 )ZHEJIANG DANUO IMP.&EXP. COMPANYHANGZHOU, CHINA FEB.20,2013Place and date, signature and stamp of certifyingPlace and date, signature and stamp of authorizedsignatoryauthority 操作项目 12出口托运操作项目十 租船订舱信用证号码XT173填制单位编号订舱委托书（出口货物明细单）银行外运公司编号2013年 6月

35、12日编号合同（合约）号261May 10，收到日期收汇方式May 15,2013L/CBANK OF MONTREAL开证日期金额开证银行2013USD3280000经营单位（装船人）ABCIMPORT&EXPORT货物性质贸易国别CANADAGPTRADING CORPORATION收货人SUNRISETRADING中间商名称及地址CORPORATION88 MARAHALL A VEDONCASTER VIC 3108CANADA提单抬头人通知人TO ORDER OF SHIPPER出口口岸SHANGHAI目的港MONTREAL或承运收据SUNRISETRADINGCORPORATION

36、可否转运可否分批NN88 MARAHALL A VEDONCASTER VIC 3108CANADA运费FREIGHT PREPAID装运期限JUNE有效期限JUNE 30,2013预付 /到付20,2013货名规格及货号HS CD件数及包装 数量 /毛重净重价格（成交条件）总价样式尺码（公斤）3719.25KGS（公斤）COMPOSITEINSULATORS83119000270 CTNS540PCS2120KGS USD 3280000.00标记唛头注意事项SUNRISEORDER NO.261MONTREALC/NO.:1-UP提单须注明 L/C No. XT173以及集装箱号总体积业务

37、员13.069CU.M王华 操作项目 13出口货物运输保险中国人民保险公司宁波分公司出口运输险投保单编号 TB103214兹将我处出口物资依照信用证规定拟向你处投保国外运输险计开：被保险人（中文）宁波进出口贸易公司过户（英文） NINGBO IMPORT & EXPORT TRADE CORPORATION标记及发票号码件数物资名称保险金额AS PER INVOICENO. TX102266中国绿茶CARTONSCHINESE GREEN TEAUSD 36,080.00运输工具约赔款偿付地点MONTREAL于 2013年 6月 30日启运(及转载工具DONGFENG V .035运输路程自

38、NINGBO经到 MONTREAL转载地点投保险别 :投保单位签章ALL RISKSAND W AR RISK AS PER CIC2013年 6月 25日 中国人民保险公司宁波市分公司The Peoples Insurance Company of China Ningbo Branch总公司设于北京一九四九年创立Head Office BeijingEstablished in 1949货物运输保险单CARGO TRANSPORTATION INSURANCE POLICY保单号次POLICY NO.: NB043101984被保险人：宁波进出口贸易公司INSURED: NINGBO IM

39、PORT & EXPORT TRADE CORPORA TION中国人民保险公司（以下简称本公司）根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险，本保险单。特立THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLES INSURANCE COMPANY OF CHINACALLED “THE COMPANY”) AT THE REQUEST OF THE INSURED AND INOF THE AGREED PREMIUM PAID TO THE COMPANY BY TH

40、E INSURED,(HEREINAFTERCONSIDERATIONUNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THECONDITIONS OF. THIS POLICYCLAUSES ATTACHED HEREON.AS PER THE CLAUSES PRINTED OVERLEAFAND OTHER SPECIAL标记包装及数量保险货物项目保险金额MARKS&NOSQUANTITYDESCRIPTION OF GOODSAMOUNT INSUREDAS PER INVOICENO.

41、 TX052266 CARTONSCHINESE GREEN TEAUSD36,080.00总保险金额TOTAL AMOUNT INSURED:SAY US DOLLARS THIRTY SIX THOUSAND EIGHTY ONLY.保费启运日期装载运输工具：RATE自AS ARRANGEDNINGBOSLG. ON OR ABT.: JUN.30, 2013 PER CONVEYANCE S. S. GERGY V .886经至FROM:VIA_TOMONTREAL承保险别：CONDITIONS:ALL RISKS AND WAR RISKS AS PER CIC.所保货物，如发生保险单

42、项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保单正本（本保险单共有2份正本）及有关文件。如一份正本已用于索赔，其余正本自动失效。IN THE EVENT OF LOSS OR DAMAGE WHICH MAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATENOTICEMUST BE GIVEN TO THE COMPANYS AGENT AS MENTIONED HEREUNDER. CLAIMS, IF ANY , ONE OF THE ORIGINALPOLICY WHICH HAS BEEN ISSU

43、ED IN TWO ORIGINAL(S) TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BESURRENDERED TO THE COMPANY IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED. THE OTHERS TO BEVOID.中国人民保险公司宁波市分公司The Peoples Insurance Company of China Ningbo Branch赔款偿付地点CLAIM PAYABLE AT： MONTREAL IN USD.出单日期宁波Authorized Signature

44、ISSUING DATE : JUNE 28,2014 NINGBO 操作项目 14出口报关中华人民共和国海关出口货物报关单预录入编号：海关编号：舟山海关 2904出口口岸备案号出口日期 2013.3.23申报日期 2013.3.22舟山盛茂进出口有限公司4300720064经营单位发货单位运输方式运输工具名称 QIHANGV.624提运单号 BL205征免性质一般征税（ 101）舟山盛茂进出口有限公司贸易方式4300720064结汇方式 L/C一般贸易（ 0110）许可证号运抵国（地区）英国境内货源地舟山指运港 SOUTHAMPTON批准文号合同协议号集装箱号成交方式 CIF运费 USD90

45、0保费 USD100杂费OP2013N03件数 9000包装种类纸箱毛重（公斤） 7510净重（公斤） 7310MSKC23456790随附单据生产厂家出口有限公司舟山盛茂进869753标记唛码及备注N/M项目商品编号商品名称、规格型号数量及单位最终目的国（地区）单价总价币制征免016410.1010ADULTS FOOTWARE9000 PCS英国8.50 76,500.00 USD照章征税税费征收情况录入录入单位员兹声明以上申报无讹并承担法律责任海关审单批注及放行日期 (签章 )审单征税查验审价报关员统计放行申报单位（签章）单位地址邮编电话填制日期2013.3.20 操作项目 15出口制单

46、浙江 ABC模业有限公司ZHEJIANG ABC MOULD CO., LTD.NO.30 GONGXIN ROAD,NORTH DEVELOPING DISTRICT, No.:2013NH8898HUANGYAN,TAIZHOU,ZHEJIANG,CHINA发票Date: APR.10,2013INVOICETo: M/SSANTOS TRADE COMPANY LIMITED355 SAN JOSE BOULEV ARDRIO DE JANEIRO,BRAZIL装船口岸目的地From NINGBOTo RIO DE JANEIRO,BRAZIL信用证号数开证银行Letter of Cre

47、dit No.T-017641Issued by STANDARD CHARTERED BANK, RIO DEJANEIRO, BRAZIL唛头 Marks & Nos.货名数量 Quantities and Descriptions总值 AmountNos & MarksDescriptionQuantityUnit PriceAmountCFR RIO DE JANEIRON/MHANDLE CABINETFREEZER HANDLE7,000PCS7,000PCSUSD1.68/PCUSD1.68/PCUSD11,760.00USD11,760.00-TOTAL14,000PCSUSD

48、23,520.00AS PER PROFORMA INVOICE NO.:GYH200656 DD MAR.10,2013TOTAL PACKED IN 1400CTNSG.W.:11,200.00SAY U.S. DOLLARS TWENTY-THREE THOUSAND FIVE HUNDRED AND TWENTY ONLY.浙江 ABC模业有限公司ZHEJIANG ABC MOULD CO., LTD.（SIGNATURE） 浙江 ABC模业有限公司ZHEJIANG ABC MOULD CO., LTD.NO.30 GONGXINROAD,NORTHDEVELOPINGDISTRICT

49、,HUANGYAN,TAIZHOU,ZHEJIANG,CHINA号码Invoice No. 2013NH8898合约号S/C No.日期MARKS & NOS:N/MDate APR.10,2013装箱单（重量单）PACKING LIST（Weight Memo）装箱单（重量单）及尺码单DETAILED PACKING LIST (Weight Memo)& MEASUREMENT LISTART.NO. ORDESIGN NO.MEASUREMENTPKG.NOS.PKGS.PIECESGR.WT. (KGS.)40*30*20CMNET WT. (KGS.)(CM)10PCS/CTN 8KGS/CTN 7KGS/CTNHANDLE CABINET 1-70 700CTNS 7,000PCS 5600KGSFREEZER HANDLE 71-140 700CTNS 7,000PCS 5600KGS4900KGS16.8CBM4900KGS16.8CBMTOTAL:1,400CTNS 14,000PCS 11,120KGS9,800KGS33.