国际贸易模拟实验教学课件practice 2

1、Practice Two Offer & Quotation进出口贸易模拟实训教程进出口贸易模拟实训教程Mind Map Useful Terms Sentence Patterns Intensive Training Practice Mind MapBusiness NegotiationEnquiryPerformance of ContractOfferCounter-offerAcceptanceUnit ofmeasurementPer PieceQuotation Unit Price45.00USDPrice TermCIF Hamburg CurrencyHow to ma

2、ke a price?Purchasing Cost (incl. VAT) Purchasing Cost (incl. VAT) Export Tax RebatesExport Tax RebatesDomestic ExpensesDomestic ExpensesFreightFreightInsurance PremiumInsurance PremiumAnticipated ProfitAnticipated ProfitExpected ProfitExpected Profit PriceCost实际采购成本实际采购成本Expenses费用费用 Profit利润利润Form

3、ula DerivationVATValue-added taxV%Rate of Value-added taxNetPrice不含增值税价格不含增值税价格ETRExport tax rebateE%Rate of Export tax rebateVATNetPriceV%ETRNetPriceE%Formula DerivationPCPurchasing CostPCNetPriceVATNetPriceNetPriceV%NetPrice( 1 )V%Formula DerivationNetPricePC( 1 )V%ETRNetPriceE%PC( 1 )V%E%Real Pur

4、chasing CostRPCFormula DerivationRPCPCETRPCPC ( 1 )V%E%PC 1 / ( 1 ) E%V%PC ( 1 )V%E%( 1 )V%P18-19 Domestic ExpensesvPacking ExpensesvStorage and Handling ExpensesvInland Transportation ExpensesvInspection & Certificate FeesvShipping Expenses (Loading Charges)vExport Taxes and DutiesvCorrespondence C

5、harges/ Banking ChargesvExpected LossvInterestvOperating ChargesvCommission Expense Estimation 单位出口商品国内总费用单位出口商品国内总费用 = 各项装运前费用之和各项装运前费用之和 / 出口商品数量出口商品数量 单位出口商品国内总费用单位出口商品国内总费用 = 采购成本采购成本*定额费用率定额费用率 / 出口商品数量出口商品数量出口总成本出口总成本 General Export Cost实际购货成本实际购货成本 Real Purchasing Cost购货成本购货成本 Purchasing Cost

6、ETR+国内费用国内费用 Domestic Expenses 荣成贸易公司收到日本冈岛株式会社求购荣成贸易公司收到日本冈岛株式会社求购17吨水产品的询盘，吨水产品的询盘，经了解该级别水产品每吨的进货价格为经了解该级别水产品每吨的进货价格为5600元人民币（含元人民币（含增值税增值税17%），估计该批货物国内运杂费共计），估计该批货物国内运杂费共计1200元，出元，出口商检费口商检费300元，报关费元，报关费100元，港区港杂费元，港区港杂费950元，其他各元，其他各种费用共计种费用共计1500元。另银行手续费为元。另银行手续费为800元，出口冷冻水产元，出口冷冻水产的退税率为的退税率为5%。（

7、。（1）求每吨实际购货成本。（）求每吨实际购货成本。（2）求每吨）求每吨出口总成本。（出口总成本。（3）假定定额费率为进货价的）假定定额费率为进货价的5.5%呢？呢？（1）实际购货成本）实际购货成本 = 5600 *（1+17%-5%）/（1+17%） = 5360.6838（元（元/吨）吨）（2）每吨国内费用）每吨国内费用 =（1200+300+100+950+1500+800）/17 = 285.2941 （元（元/吨）吨） 每吨出口总成本每吨出口总成本 = 5360.6838+285.2941 = 5645.9779 （元（元/吨）吨）（3）每吨国内费用）每吨国内费用 =5600 * 5

8、.5% = 308 （元（元/吨）吨） 每吨出口总成本每吨出口总成本 = 5360.6838+308 （元（元/吨）吨）Calculation of Freightv 散货散货 Bulk Cargo Freight = Basic Freight + Additional/Surcharges (See P20-21)v 整箱货整箱货 Full Container Load, FCL Box Rate (See P22-23)F = Fb *Q + Fb *Q * s F = Fb * (1+s) *Q20container: 28 CBM; 17.5MT 40container: 55 CB

9、M; 24.5MTv某批出口货物一共某批出口货物一共500箱，箱， 从从A国海运至美国洛杉矶。国海运至美国洛杉矶。已知该批货物每箱体积为已知该批货物每箱体积为45*40*32CM，毛重为，毛重为45KG，计费标准为计费标准为W/M12级，每个运费吨的基本运费为级，每个运费吨的基本运费为USD45.00，另外加收燃油附加费，另外加收燃油附加费(BAF)20%、货币贬、货币贬值附加费值附加费(CAF)15%和目的港交货费和目的港交货费(DDC)10%。试计。试计算该批货物的总运费。算该批货物的总运费。v该批货物的总体积：该批货物的总体积：0.45*0.40*0.32*500=28.800CBMv总

10、重量为：总重量为：0.045*500=22.500MTvM W，故应按货物体积计收。，故应按货物体积计收。v基本运费：基本运费：45*28.8=USD1296.00vBAF+DDC: 1296*(20%+10%)=USD388.8vCAF: (1296 +388.8)*15%=USD252.72v总运费总运费=基本运费基本运费+BAF+DDC+CAFv = 1296+388.8+252.72=USD1937.52Calculation of PremiumvPremium = Insurance Amount * Insurance rateCIF * (1+Margin for insura

11、nce rate)Calculation of Expected ProfitvExpected Profit = General Export Cost * Profit RateExport Quotationv FOB =General Export Cost*(1+Profit Rate)/Foreign Exchange Ratev CFR= FOB + Freightv CIF= CFR + Premium = CFR/1-(1+Margin for Insurance Rate)*Insurance Ratev Commission= Price including C * C

12、Rate Net Price= Price including C - Price including C * C Rate = Price including C *(1-C Rate) Price including C= Net Price/(1-C Rate)Purchasing Cost-ETR+Domestic ExpensesPracticeFramework of Enquiryv 1. Receipt of the letterv 2. Detailed requirements (specifications of the products, catalogue, pric

13、e terms, shipment, weight, material, quantity, etc.)v 3. Introduction of market and request for competitive pricev 4. Expectation of early replyFramework of Offerv 1. Receipt of the enquiryv 2. Stating business terms and conditions v 3. Suggestion of acceptancev 4. Expectation of early replyNotesvMa

14、rket conditionsvTerms of paymentvDate of paymentvForeign exchange rateDemand exceeds supply. L/C; Remittance; CollectionAt sight ; after sight CAF(Currency Adjustment Factor)v 信用证信用证属于银行信用，出口商的收汇有银行担保，因此其属于银行信用，出口商的收汇有银行担保，因此其收汇风险较小，出口价格可以适当优惠些。收汇风险较小，出口价格可以适当优惠些。汇付汇付又分两种又分两种情况，预付和后付。情况，预付和后付。预付预付无论

15、是全额还是部分预付，它对无论是全额还是部分预付，它对于卖方在收汇风险及资金占用等方面的好处都很大，报价于卖方在收汇风险及资金占用等方面的好处都很大，报价可以适当降低一些；可以适当降低一些；“后付后付”是指是指“卖方先装运货物卖方先装运货物买买方支付货款方支付货款卖方收到货款以后再放单卖方收到货款以后再放单”的一种运作方式。的一种运作方式。这种做法相对于信用证和预付款来说，卖方所承担的收汇这种做法相对于信用证和预付款来说，卖方所承担的收汇风险无疑更大，因此出口价格可以更高些。风险无疑更大，因此出口价格可以更高些。“托收托收”属于属于商业信用，它没有银行担保，一律为卖方装运货物之后再商业信用，它没

16、有银行担保，一律为卖方装运货物之后再向银行托收货款。托收在三种支付方式中对于卖方的风险向银行托收货款。托收在三种支付方式中对于卖方的风险是最大的，故托收方式的出口报价也应该最高。是最大的，故托收方式的出口报价也应该最高。v人们常说人们常说“出口尽量使用出口尽量使用硬通货硬通货计价，进口尽量计价，进口尽量使用使用软通货软通货计价计价”。但在实际中，常常行不通，。但在实际中，常常行不通，因为双方都坚持有利于自己的货币计价，生意就因为双方都坚持有利于自己的货币计价，生意就无法谈成。因此，当卖方必须妥协，选用软通货无法谈成。因此，当卖方必须妥协，选用软通货计价，而买方又不愿意接受保值条款时，出口报计价

17、，而买方又不愿意接受保值条款时，出口报价就应该适当考虑价就应该适当考虑“计价货币在支付时较签约时计价货币在支付时较签约时贬值贬值”( (CAF, Currency Adjustment Factor) )这样这样一层因素，从而避免生意的亏损。一层因素，从而避免生意的亏损。Termsv不可撤销不可撤销L/Cv受益人受益人 v交货期交货期 v批发商批发商 v零售商零售商 v分销商分销商 v毛利毛利 v货号货号 v标题商品标题商品 v确认确认Termsv约束力约束力 v形式发票形式发票 v有效期有效期 v远期信用证远期信用证 v即期信用证即期信用证 v保兑信用证保兑信用证 v板条箱板条箱v纸箱纸箱v

18、木板箱木板箱 v行价行价 v发票金额发票金额Sentence PatternsvPlease Please note note that we have quoted our most favorable price that we have quoted our most favorable price and are unable to entertain any counter offer.and are unable to entertain any counter offer.vWe are We are waiting for waiting for your confirmation your confirmation at an early dateat an early date. .vWe hope that the above offer will beWe hope that the above offer will be acceptable acceptable to you to you and and awaitawait with keen inter