第三章还盘与出口还价核算

1、第三章 还盘与出口还价核算2案例n2008年3月25日，环宇公司收到Tivolian公司的还盘函。n2008年3月26日，环宇公司完成出口还价核算向Tivolian公司寄送还盘函。还价成本核算还价成本核算解析还盘解析还盘填写还价核算表填写还价核算表 拟写还盘函拟写还盘函还价利润核算还价利润核算3n一、解析客户还盘函一、解析客户还盘函(counter-offer)n二、填写还价核算表二、填写还价核算表n三、拟写还盘函三、拟写还盘函(counter-offer)4一、解析客户还盘函(counter-offer)nTivolian公司的还盘函(counter-offer)（P65）n客户还价：nKB

2、0278 USD9.3/setnKB0677 USD14.0/setnKB5411 USD11.1/setnKB7900 USD14.9/setnCIF Rotterdam on 20FCL basisn付款方式更改：L/C改为D/P5二、填写还价核算表n（一）还价利润核算（一）还价利润核算n（二）还价成本核算（二）还价成本核算n（三）还价核算表的填写（三）还价核算表的填写6（一）还价利润核算n根据进口商在还盘函中对商品价格的各项要求，出口商核算此笔交易的总利润额和利润率，确定是否接受还盘。n还价利润核算的原理：利润=收入-支出n收入包括销售收入和退税收入；n支出包括采购成本支出和各项出口费用

3、支出。7nEx.n某公司向丹麦客户按20英尺整箱出口离心泵，报价为每只198.45美元CIFC3 Copenhagen，后来接到客户还价US$185.00 per set CIFC3 Copenhagen。n采购成本：每只1170元n增值税率17%，出口退税率5%n20英尺整箱的装箱数量为420只n海洋运费：USD1000/20FCLn国内包干费：人民币800元/20FCLn海运保险费：投保加成20%，保险费率0.4%n垫付利息：银行贷款年利率9%，预计垫付时间120天n银行费用：每笔交易200美元n公司定额费率：4%n汇率：1美元兑换7元人民币n据此计算还价利润额和利润率。8（二）还价成本核

4、算n还价成本核算的目的是在接受客户还价和保证公司利润的前提下，核算以何种价格水平与供应商谈判，降低采购成本。n还价成本核算的原理：成本=售价-费用-利润n成本为实际成本，采购成本扣除退税收入后的成本；n售价为客户还价；9nEx.n某公司向丹麦客户报出每台198.45美元CIFC3 Copenhagen价格后，客户还价US$185.00 per set CIFC3 Copenhagen。n增值税率17%，出口退税率5%n20英尺整箱的装箱数量为420只n海洋运费：USD1000/20FCLn国内包干费：人民币800元/20FCLn海运保险费：投保加成20%，保险费率0.4%n垫付利息：银行贷款年

5、利率9%，预计垫付时间120天n银行费用：每笔交易200美元n公司定额费率：4%n成本利润率：10%n汇率：1美元兑换7元人民币n据此计算公司能接受的国内供货价格。10n还价成本核算的通用公式：n（三）还价核算表的填写（三）还价核算表的填写P66采购成本采购成本=售价售价-费用额费用额-利润额利润额+以采购成本为基数的费用率以采购成本为基数的费用率+成本利润率成本利润率退税率退税率1+增值税率增值税率1-11三、拟写还盘函(counter-offer)n还盘函构成了交易磋商的过程，双方磋商的主题可以使任何一项交易条件，如货品规格、包装、数量、价格、交货、支付、纠纷的仲裁等。n还盘函一般包括四部

6、分内容：n（一）确认收到对方来函（一）确认收到对方来函n（二）（二）针对对方提出变更的交易条件，作进一针对对方提出变更的交易条件，作进一步的解释和说明步的解释和说明n（三）（三）提出我方新的交易条件提出我方新的交易条件n（四）（四）期待对方回复期待对方回复12（一）确认收到对方来函nEx.nWe are glad to receive your letter of March 22 but sorry to learn that your customers find our prices too high.nThank you for your fax of March 19. We reg

7、ret to say that we can not accept your counter offer.13（二）针对对方提出变更的交易条件，作进一步的解释和说明nEx.nAs business has been done extensively in your market at this price, we regret to say we cannot make further concession.nWe believe our prices are quite realistic; it is impossible that any other suppliers can unde

8、rquote us if their products are as good as ours in quality.nThe price we quoted is accurately calculated. We have cut the profit to the minimum in order to expand the market.14（三）提出我方新的交易条件nEx.nHowever, in order to develop our market in your place, we have decided to accept your counter offer as an

9、exceptional case.nWe can give you 3% allowance if you agree to pay 10% of the order value by T/T in advance.nIf we receive your order within the next ten days, we will give priority to it for May shipment.15nWe hope you will agree to our suggestions and look forward to receiving a trial order from you.nWe will appreciate it if you will consider our new offer favorably and fax us your acceptance as soon as possible.（四）期待对方回复16n环宇公司的还盘函(count