《国际贸易实务模拟》实习报告

1、实 习 报 告实习名称: 国际贸易实务模拟 专 业:电子商务 班 级: 2008-2 学 院: 经济管理学院 姓 名: 学 号: 指导教师: 于晓燕 2011年7月10日目录一、实习简介1（一）实习时间1（二）实习地点1（三）实习方式1（四）实习目的：1二、实习过程11、拟写建交函12、出口报价核算33、草拟发盘函54、出口还价核算65、拟写还盘函86、出口成交核算97、出口合同签订108、审核信用证119、修改信用证1110、托运订舱1311、出口报关1312、投保装船1313、出口单据制作1414、单据审核1415、出口业务善后15三、实习心得16一、实习简介1、实习时间 2011年7月4

2、日至2011年7月10日。2、实习地点 学院机房2号机房。3、实习方式 在机房出口货物报关单的进出口业务流程。4、实习目的：通过实际操作使用进出口业务模拟软件，独立的完成一笔出口业务，以对出口业务活动所涉及各环节的操作方法和相关知识获得感性的综合认识。二、实习过程1、贸易磋商，拟写建交函建交函如下：上 海 飞 达 进 出 口 有 限 公 司SHANGHAI FEIDA IMP.&EXP. CO., LTD.上 海 沪 闽 路100号NO.100 HUMING ROAD SHANGHAI电话(PHONE):电传(FAX):LEISHMAN-

3、HILLARD LINK LTD.DATE: 02-MAR-01 DENSO HALL , KUWAIT Dear Sir,We have got your name and fax number from the Internet and are glad to introduce ourselves to you as a specialized company handling light products.Our firm, which is located in the west of Shanghai, has been dealing in the line of importi

4、ng and exporting light products for nearly half a century. By now, we have been doing business with customers from many countries, and enjoy a high reputation. As one of the biggest dealers in China, we handle a wide range of clocks ,such as traditional Chinese clocks, electric clocks and so on. Las

5、t year, we exported over five million clocks of various kinds to Europe and Northern America.Our twenty years experience of doing business with foreign customers has enabled us to know that Chinese clocks are selling well because of their attractive design, fine quality and low price. So we are conf

6、ident that our commodities will be proved to be quite satisfactory to your customers.We are now taking this opportunity to express our desire to establish direct business relations with you on the basis of equality and mutual benefit. For your selection, we are sending you a copy of our latest catal

7、og that might be suitable for your market .With best regards!Yours faithfully,SHANGHAI FEIDA IMP.&EXP.CO.,LTD. MANAGER2、出口报价核算品名：钟(clock)型号：8130G3 7808J1 7808P 8130G2订货量 ：每个品种的起码订货量为169箱，4个品种拼装在1个20整箱内。出口退税：9国内费用(一个20英尺集装箱)：仓储费1600元；国内运杂费1200元；商检费100元；港区杂费1100元； 经营管理费500元；其他费用500元保险：10加成后一切险(ALL RIS

8、KS)和战争险(WAR RISKS)，费率分别为0.8%,0.2%预期利润：10根据对方订单，正确计算得出报价并将核算的详细过程列出。四个货号的商品包装方式均为：24只/纸箱。四个货号拼装在一个20英尺的集装箱中，且起订量为每个品种为169箱。 所以， 每个货号的报价数量为：169244056只 每个货号的国内费用为：(1600+1100+1000+1200+100)/(44056)0.3082（元/只） 每个货号的出口运费为：20008.25/(44056)1.0170（元/只）货号8130G3 1） 实际成本 采购成本退税收入 10-109%/(1+17%) 9.2308（元/只）2） 国

9、内费用：0.3082（元/只）3） 出口运费：1.0170（元/只）4） 出口报价： CIFC3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）保费率） （9.2308+0.3082+1.0170）/(1-5%-10%-110%1%)/8.25 1.53（美元/只）货号7808J1 1） 实际成本采购成本退税收入 11-119%/(1+17%) 10.1538（元/只）2） 国内费用：0.3082（元/只）3） 出口运费：1.0170（元/只）4） 出口报价：CIFC3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）保费率）（10.1538+

10、0.3082+1.0170）/（1-5%-10%-110%1%）/8.251.66（美元/只）货号7808P 1） 实际成本采购成本退税收入 8-89%/(1+17%)7.3846（元/只）2） 国内费用：0.3082（元/只）3） 出口运费：1.0170（元/只）4） 出口报价：CIFC3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）保费率）（7.3846+0.3082+1.0170）/(1-5%-10%-110%1%)/8.251.26（美元/只） 货号8130G2 1） 实际成本采购成本退税收入 8.5-8.59%/(1+17%) 7.8462（元/只）2）

11、国内费用：0.3082（元/只）3） 出口运费：1.0170（元/只）4） 出口报价：CIFC3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）保费率）(7.8462+0.3082+1.0170)/（1-5%-10%-110%1%）/8.251.33（美元/只）3、草拟发盘函发盘函如下：上 海 飞 达 进 出 口 有 限 公 司SHANGHAI FEIDA IMP. & EXP. CO., LTD.上 海 沪 闽 路100号NO.100 HUMING ROAD SHANGHAI电话(PHONE):电传(FAX):

12、LEISHMAN-HILLARD LINK LTD. DATE: 12-MAR-01DENSO HALL, KUWAITDear Sirs,Thank you for your fax of Mar. 7 from which we learn of your interest in our Chang jiang Brand Clock Art No.8130G3,7808J1, 7808P, 8130G2. We are sure that they are well up to your high standards of quality and service. Hereby, we

13、quote our favorable prices as follows:(1)COMMODITY: CHANG JIANG BRAND CLOCK (2)UNIT PRICE: CIFC5KUWAIT 8130G3 US$ 1.53/PC. 7808P US$ 1.26/PC. 7808J1 US$ 1.66/PC. 8130G2 US$ 1.33/PC.(3)QUANTITY:169 CARTONS FOR EACH ART NO. TOTAL 676CARTONS IN ONE 20 FCL CONTAINER.(4)PACKING:EACH 24 PCS. TO BE PACKED

14、IN ONE CARTON(5)PAYMENT: TO BE PAYABLE BY AN IRREVOCABLE SIGHT LETTER OF CREDIT, FOR FULL CONTRACT VALUE THROUGH A BANK ACCEPTABLE TO THE SELLER.(6)SHIPMENT:FROM SHANGHAI TO KUWAIT TO BE EFFECTED WITHIN 30 DAYS AFTER THE RECEIPT OF THE RELEVANT L/C(7)INSURANCE: TO BE COVERED BY THE SELLER FOR 110% O

15、F THE CONTRACT VALUE AGAINST ALL RISKS AND WAR RISK AS PER C.I.C. DATED 1/1/1981.(8) OTHER CONDITIONS: QUOTATION VALID UNTIL March 19, 2003.Yours faithfully, SHANGHAI FEIDA IMP.&EXP.CO.,LTD. x x xMANAGER4、出口还价核算相关成本利润计算如下：1. 客户还价后的利润额和利润率：总货款收入(1.38+1.49+1.13+1.20) 8.2516924 174,002.40(元)实际总成本10+11+

16、8+8.5)11/（1+17%）9%16924 140,400.00(元)业务费用1600+1200+100+1100+500+500=5,000（元）出口运费20008.2516,500.00(元)出口保费174,002.40110%1%1914.0264（元）客户佣金174,002.405%=8700.12(元)利润总额货款收入实际成本业务费用出口运费出口保费客户佣金 174,002.40 - 140,400.00 - 5,000 - 16,500.00 1914.0264- 8700.12 1488.25（元人民币）利润率1488.25/174,002.40 = 0.86%2. 经客户还

17、价后，出口商应掌握的国内供货价格（含税）：实际成本退税收入销售收入利润佣金出口保费出口运费国内费用8130G3还价后实际成本1.38(1-110%1%-5%-5%)8.25-0.3082-1.01708.7961元/只 还价后购货成本8.7961/1-9%/(1+17%)9.53元/只 7808J1还价后实际成本1.49(1-110%1%-5%-5%)8.25-0.3082-1.01709.6028元/只 还价后购货成本9.6028/1-9%/(1+17%)=10.40元/只 7808P还价后实际成本1.13(1-110%1%-5%-5%)8.25-0.3082-1.01706.9625元/只

18、还价后购货成本6.9625/1-9%/(1+17%)7.54元/只 8130G3还价后实际成本1.20(1-110%1%-5%-5%)8.25-0.3082-1.01707.4759元/只还价后购货成本7.4759/1-9%/(1+17%)8.10元/只 3. 再次报价：8130G3 US$1.53(1-3%)=US$1.487808J1 US$1.66(1-3%)=US$1.617808P US$1.26(1-3%)=US$1.228130G3 US$1.33(1-3%)=US$1.295、拟写还盘函还盘涵如下：上 海 飞 达 进 出 口 有 限 公 司SHANGHAI FEIDA IMP.

19、&EXP. CO., LTD.上 海 沪 闽 路100号NO.100 HUMING ROAD SHANGHAI电话(PHONE):电传(FAX):LEISHMAN-HILLARD LINK LTD. DATE: 22-MAR-01 DENSO HALL , KUWAIT Dear Sirs,We have carefully read your fax dated March 17, 2001.After discussing the matter with our manufacturers, we would gladly infor

20、m you that you could get a 3% reduction. Please note that this is a big concession on our part which shows our goodwill and sincerity in establishing business relations between us. You can surely find later that the quality of our products is second to none, and that a 3% reduction is the best you c

21、an obtain.By the way, as we are new to each other, your suggestion of D/A at 30 days sight is unacceptable. Maybe after some transactions are successfully executed, you can obtain such favorable payment terms as D/P at sight. Meanwhile we would like to inform you that owing to a recent sharp increas

22、e in the cost of labor and materials we would be forced to adjust our price soon. So early reply would be in your interest.Yours faithfully, SHANGHAI FEIDA IMP. & EXP.CO, LTD. x x xMANAGER 6、出口成交核算根据双方的价格、数量意向，计算销售收入、利润等。合同核算: 货号8130G37808J17808P8130G2数量(SET)4056405640564056单价1.481.611.221.29总值6002.

23、886530.164948.325232.24购货成本40560446163244834476成交条件CIFC5购货总成本40560+44616+32448+34476=152100（元）购货总成本40560+44616+32448+34476=152100（元） 退税收入152100/1.170.09=11700（元） 国内费用5000（元） 出口运费20008.25=16500（元） 合同金额6002.88+6530.16+4948.32+5232.24=22713.60（美元） 出口保费22713.601.10.018.25=2061.2592（元） 客户佣金22713.600.058.

24、25=9369.36（元） 成交利润额22713.608.25+11700-152100-16500-2061.2592-9369.36-5000=14056.58（元） 成交利润率 14056.5808/8.25/22713.60=7.5% 7、出口合同签订售货确认书如下：上 海 飞 达 进 出 口 有 限 公 司SHANGHAI FEIDA IMP.&EXP. CO., LTD.上 海 沪 闽 路100号NO.100 HUMING ROAD SHANGHAI电话(PHONE):电传(FAX):LEISHMAN-HILLARD LINK

25、 LTD. DATE: 01-APR-01 DENSO HALL , KUWAIT Dear sirs,Many thanks for your order and we are sending you our signed Sales Confirmation No.FD-FLESC03 in duplicate. Please counter sign and return one for our file.We will do our best to execute your order and assure the goods quality, shipping date as wel

26、l as the terms you asked for will receive our best attention.As the shipment date is approaching, please immediately instruct your banker to issue the relevant L/C at sight in our favor. The L/C has to reach here as quickly as possible or the shipment may be delayed.Best regards!Yours faithfully, SH

27、ANGHAI FEIDA IMP.&EXP.CO.,LTD. x x xMANAGER 8、审核信用证对进口商开来的信用证按照审证依据和要求进行审核。上 海 飞 达 进 出 口 有 限 公 司SHANGHAI FEIDA IMP.&EXP. CO., LTD.上 海 沪 闽 路100号NO.100 HUMING ROAD SHANGHAI电话(PHONE):电传(FAX):证意见：信用证存在的问题 需要修改的理由 国外到期 易产生逾期交单 合同号码错误 与实际合同号码不符 付款期限不妥 超出合同规定期限 商品名称错误 与实际出运品名不符

28、一个品种货号有误 与实际出运货号不符 信用证到期日有误 与合同规定不符 没有受UCP500约束的文句 信用证开立无依据审证人:XXX9、修改信用证告知客户的改正函如下：上 海 飞 达 进 出 口 有 限 公 司SHANGHAI FEIDA IMP.&EXP. CO., LTD.上 海 沪 闽 路100号NO.100 HUMING ROAD SHANGHAI电话(PHONE):电传(FAX):LEISHMAN-HILLARD LINK LTD. DATE: 25-APR-01 DENSO HALL , KUWAIT Dear Sirs,We

29、 are very glad to receive your L/C No. FLE-FDLC03, but we are quite sorry to find that it contains some discrepancies with the S/C. Please instruct your bank to amend the L/C as quickly as possible.The L/C is to be amended as follows:*The place of expiry: In China, instead of In Kuwait;*The Number o

30、f the S/C:FD-FLESC03, instead of FD-FLE03;*Please amend L/C at 30 days sight to be L/C at sight.*The name of the goods is CHANGJIANG BRAND CLOCK, in stead of CANJIANG BRAND CLOCK. *The Art NO. should be 8130G2 , instead of 8130G.*The expiry date of the L/C should be JUNE 15TH 2001.*Please add the wo

31、rds “EXCEPT AS OTHERWISE STATED THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO.500.”With best regards!Yours faithfully, SHANGHAI FEIDA IMP.&EXP.CO.,LTD. x x xMANAGER 10、托运订舱相关单据（订舱委托书、商业发票、装箱单）见附件11、

32、出口报关相关单据（出口货物报关单、商业发票及装箱单）见附件12、投保装船投保单见附件装船通知如下：上 海 飞 达 进 出 口 有 限 公 司SHANGHAI FEIDA IMP.&EXP. CO., LTD.上 海 沪 闽 路 100 号NO.100 HUMING ROAD SHANGHAI电话(PHONE):电传(FAX):LEISHMAN-HILLARD LINK LTD. DATE: 15-MAY-01 DENSO HALL , KUWAIT Dear Sirs,We are grateful to inform you that

33、the goods, Changjiang brand clock under S/C No.FD-FLESC03 and L/C No.FLE-FDLC03 have been shipped on S.S. Golden Star V.19 from Shanghai to Kuwait on May 20, 2001 B/L No.FD-FLEBL03.It will arrive at the destination in May 31, 2001.With best regards!Yours faithfully, SHANGHAI FEIDA IMP.&EXP.CO.,LTD.

34、X X XMANAGER13、出口单据制作单据种类 出单日期 年份 其他日期汇票 5月27日 2001商业发票 5月9日2001原产地证明 5月16日 2001 5月14日（申请）商检证书 5月12日 2001保险单据 5月18日 2001海运提单 5月20日 2001 5月20日（装船）具体单据见附件14、单据审核按照审核单据的要求，对各种单据进行审核；提交单据进行议付。打开邮箱，收取附件中的全套单据，根据“单证一致、单单一致”的原则，认真、仔细的审核，写出审核意见。15、出口业务善后善后涵如下：FLEISHMAN-HILLARD LINK LTD. DATE: 22-JUN-01 DENS

35、O HALL , KUWAIT Dear Sirs,We are very concerned when we received the notification of dishonor yesterday from ALAHLI BANK OF KUWAIT(KSC) complaining about our discrepancies in documents under L/C No.FLE-FDLC03After investigation of the matter, we found that we made a mistake which was owing to the ov

36、ersight of our new clerk. The fault was entirely ours and we feel very regretful. Please accept our apology because we have brought you such inconvenience. Therefore could you instruct your bank to accept the mentioned discrepancies and reimburse to us the amount of the shipped goods. We would be gr

37、eatly appreciated that you could help us immediately. As to the quality of the goods, we take our honor name to assure you that they are all in an excellent state.Thank you very much for your kind cooperation and we avail ourselves of this opportunity to assure you of our prompt and careful attentio

38、n in handling your future orders.With best regards!Yours faithfully, SHANGHAI FEIDA IMP.&EXP.CO.,LTD. X X XMANAGERFLEISHMAN-HILLARD LINK LTD. DATE: 22-JUN-01 DENSO HALL , KUWAIT Dear Sirs,We are very concerned when we received the notification of dishonor yesterday from ALAHLI BANK OF KUWAIT(KSC) co

39、mplaining about our discrepancies in documents under L/C No.FLE-FDLC03After investigation of the matter, we found that we made a mistake which was owing to the oversight of our new clerk. The fault was entirely ours and we feel very regretful. Please accept our apology because we have brought you such inconvenience. Therefore could you instruct your bank to accept the mentioned discrepancies and reimburse to us the amount of the shipped goods. We wou