国贸实务操作飞科

1、利达贸易有限公司 答案网址25c3b00314e1569.html1) 利润核算 货号18812 客户还价 US$ 19.40 CIFC3 总利润额 19.40×( 1 110%×0.90% 3% )×8.25×2400 138.4615 2.9167 7.5625)×240011335.92（元）货号 18814 客户还价 US$ 20.50 CIFC3 总利润额20.50×( 1 110% ×0.90% 3% )×8.25×2000 (147.6923 2.5 9.075)×2000 621

2、9.22（元）货号 18817 客户还价 US$ 21.80 CIFC3 总利润额21.80×( 1 110% ×0.90% 3% )×8.25×2000 (156.9231 2.5 9.075)×2000 8351.76（元）货号 18819 客户还价 US$ 22.60 CIFC3 总利润额22.60×( 1 110%×0.90% 3% )×8.25×2400 (166.1538 2.9167 7.5625)×24005706.09（元）2) 成本核算货号 18812实际成本：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）辆采购成本：135.1823 / 1 9.00% / ( 1 17.00% ) 135.1823/0.9231146.44（元）辆货号18814实际成本：20.50×( 1 110%×0.90% 3% 5% )×8.25 9.075 2.5 142.3457（元）辆采购成本：142.3457 / 1 9.00% / ( 1 17.00% ) 154.2

4、1（元）辆货号18817实际成本：21.80×( 1 110%×0.90% 3% 5% )×8.25 9.075 2.5 152.1065（元）辆采购成本：152.1065 / 1 9.00% / ( 1 17.00% ) 164.78（元）辆货号18819实际成本： 22.60×( 1 110%×0.90% 3% 5% )×8.25 7.5625 2.9167 159.2089（元）辆采构成本：159.2089 / 1 9.00% / ( 1 17.00% ) 172.47（元）辆3) 再次报价：货号18817: 实际成本: 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 达 贸 易 有 限 公 司LIDA TRADING COMPANY LIMITED地址：中国上海南京东路1267号    传真：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：出口成交核算请根据你与国外客户最终达成的交易条件，做出详细的出口合同核算，其中包括：购货总成本总退税收入实际采购成本费用细目及总额(包括:国内费用、海洋运费、保险费、佣金)合同利润额及利润注意：计算过程保留四位小数，最后结果保留二位小数参 考 答 案 操作六：成交参考利达贸易有限公司合同核算:货号 18

9、812 18814 18817 18819    电动遥控玩具赛车 数量 每个货号1个20'集装箱      ART NO. 18812 & 18819 各2400辆，共计4800辆      ART NO. 18814 & 18817 各2000辆，共计4000辆成交单价(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国内供货价格：145.00 元、150.00元、160.00元、170.00 元 合同金额 USD188,256.00 总成交金额 188256X8.25=15531

11、12元购货总成本 （145+170）×2400+（150+160）×2000=1376000元退税总收入 1376000 - 1270153.8=105846.2元 实际总成本 (145+170)×2400+(150+160)×2000X1.08/1.17 =1270153.8（元）国内费用 (400+600+600+1400)×4+(100+200)×2×20=24000.00出口运费 2200 × 4 × 8.25 = 72600.00（元）保费 188256×8.25×110%&

12、#215;0.90% = 15375.81（元）佣金 187256×8.25×3% = 46593.36（元）成交利润额 188256×8.25 - 1376000 + 105846.15 - 24000            - 72600.00 - 15375.81 - 46593.36            = 124388.98（元）成交利润率 12

13、4388.98/188256/8.25 = 8.01%操作七： 出口合同签订2009-11-13 23:56操 作 要 求 操作七： 出口合同签订步骤一请根据出口合同基本条款的要求和双方在信中确定的条件制作售货确认书，要求条款内容全面、具体。步骤二给国外客户寄出成交签约函，感谢对方的订单，说明随寄售货确认书，催促迅速会签合同，并希望信用证在4月25日前开到。(空白合同可在TMT信息查询系统中下载）合同日期：2003年4月1日信函日期：2003年4月1日合同号码：LD-DRGSC01利 达 贸 易 有 限 公 司LIDA TRADING COMPANY LIMITED地址：中国上海南京东路126

14、7号    传真：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