环宇贸易模拟实训题目册答案2分析.doc

1、实训一：外贸建交函请你以李骏炜身份撰写与荷兰客户建立业务关系的传真函，并于 1998 年 3 月 6 日发出。UNIVERSAL TRADING CO. , LTD.Rm 1201-1216 Maying Plaza, 131 Donsfans Road, Shangha, ChnaZip: 200120 Tel: 021-58818844 58818766 Fax: 021-58818840E-mail: youngwww. universal. com. cnTO : TIVOLI PRODUCTS PLC (FAX : 31 74123737)FM : UNIVERSAL TRADING

2、 CO., LTD (FAX : 21 58818840 )DT : Dear Mr. Trooborg,We known your name and address from the website of and note with pleasure the items of your demand just fall within the scope of our business line. First of all, we avail ourselves of this opportunity to introduce our company in order to be acqua

3、inted with you.Our firm is an Chinese exporter of various Canned Foodstuffs. We highly hope to establish business relations with your esteemed company on the basis of mutual benefit in an earlier date. we are sending a catalogue and a pricelist under separate cover for your reference. We will submit

4、 our best price to you upon receipt of your concrete inquiryIf you have any questions, you can call us Tel: 021-58818844 58818766 Fax: 021-58818840 or send an email youngwww. universal. com. cnWe are looking forward to your prompt reply.Yours truly,Universal Trading Co., LtdLi Junwei (Mr.)Toy Depart

5、ment实训二：报价核算格式参见题目KB0677单件包装体积：0.48*0.64*0.6=0.1843 立方米20 英尺集装箱包装件数：25 /0.1846=135 纸箱报价数量：135*8=1080 套KB5411单件包装体积：0.8*0.48*0.4=0.1536 立方米20 英尺集装箱包装件数：25 /0.1536=162 纸箱报价数量：162*12=1944 只成本含税成本：86 元/套退税收入： 86/(1+17%)*8%=5.8803 元/套实际成本：86-5.8803=80.1197/ 套费用国内费用：（860+150+600+80+1000+800）/1080=3.2315 元

6、/ 套出口运费：2070*8.25/1080=15.8125 元/ 套客户佣金：CIF 报价*3%保险费：CIF 报价*110%*0.85%利润报价*8%报价成本+费用+利润=80.1197+3.2315+15.8125+报价*3%+报价*110%*0.85%+报价*8% CIFC3=99.1637/(1-3%-110%*0.85%-8%)/8.25=13.65 美元/套成本含税成本：52 元/只退税收入： 52/(1+17%)*8%=3.5556 元/只实际成本：52-3.5556=48.4444/ 只费用国内费用：（860+150+600+80+1000+800）/1944=1.7953

7、元/ 只出口运费：2070*8.25/1944=8.7847 元/ 只客户佣金：CIF 报价*3%保险费：CIF 报价*110%*0.85%利润报价*8%报价成本+费用+利润=48.4444+1.7953+8.7847+报价*3%+报价*110%*0.85%+报价*8% CIFC3=59.0244/(1-3%-110%*0.85%-8%)/8.25=8.12 美元/只KB0278单件包装体积：0.8*0.48*0.4=0.1536 立方米20 英尺集装箱包装件数：25 /0.1536=162 纸箱报价数量：162*12=1944 只KB7900单件包装体积：0.6*0.26*0.53=0.08

8、27 立方米20 英尺集装箱包装件数：25 /0.0827=302 纸箱报价数量：302*8=2146 只成本含税成本：88 元/套退税收入： 88/(1+17%)*8%=6.0171 元/套实际成本：86-6.0171=81.9829/ 套费用国内费用：（860+150+600+80+1000+800）/852=4.0962 元 /套出口运费：2070*8.25/852=20.0440 元/ 套客户佣金：CIF 报价*3%保险费：CIF 报价*110%*0.85%利润报价*8%报价成本+费用+利润=81.9829+4.0962+20.0440+报价*3%+报价*110%*0.85%+报价*8

9、% CIFC3=120.4987/8.25=14.61 美元/套成本含税成本：68 元/只退税收入： 68/(1+17%)*8%=4.6496 元/只实际成本：68-4.6496=63.3504/ 只费用国内费用：（860+150+600+80+1000+800）/2416=1.4445 元/ 只出口运费：2070*8.25/2416=7.0685 元/ 只客户佣金：CIF 报价*3%保险费：CIF 报价*110%*0.85%利润报价*8%报价成本+费用+利润=63.3504+1.4445+7.0685+报价*3%+报价*110%*0.85%+报价*8% CIFC3=(71.8634/0.88

10、07)/8.25=9.89 美元/ 只KD2346单件包装体积： 0.111 立方米20 英尺集装箱包装件数：25 /0.111=225 纸箱报价数量：225*8=1800 只KP2273单件包装体积： 1*0.72*0.25=0.18 立方米20 英尺集装箱包装件数：25 /0.18=138 纸箱报价数量：138*60=8280 只成本含税成本：42 元/只退税收入： 42/(1+17%)*8%=2.8718 元/只实际成本：42-2.8718=39.1282/ 只费用国内费用：（860+150+600+80+1000+800）/1800=1.9389 元/ 只出口运费：2070*8.25/

11、1944=9.4875 元/ 只客户佣金：CIF 报价*3%保险费：CIF 报价*110%*0.85%利润报价*8%报价成本+费用+利润=39.1282+1.9389+9.4875+报价*3%+报价*110%*0.85%+报价*8% CIFC3=(50.5546/0.8807)/8.25=6.96 美元/ 只成本含税成本：36 元/只退税收入： 36/(1+17%)*8%=2.4615 元/只实际成本：36-2.4615=33.5385 元/只费用国内费用：（860+150+600+80+1000+800）/8280=0.4215 元/ 只出口运费：2070*8.25/8280=2.0625

12、元/ 只客户佣金：CIF 报价*3%保险费：CIF 报价*110%*0.85%利润报价*8%报价成本+费用+利润=33.5385+0.4215+92.0625+报价*3%+报价*110%*0.85%+报价*8% CIFC3=40.9021/8.25=4.96 美元/只KC2048单件包装体积： 0.7*0.65*0.52=0.2366 立方米20 英尺集装箱包装件数：25 /0.2366=105 纸箱报价数量：105*30=3150 只成本含税成本：47.5 元/只退税收入： 47.5/(1+17%)*8%=3.2479 元/只实际成本：47.5-3.2479=44.2521 元/只费用国内费

13、用：（860+150+600+80+1000+800）/3150=1.1079 元/ 只出口运费：2070*8.25/3150=5.4214 元/ 只客户佣金：CIF 报价*3%保险费：CIF 报价*110%*0.85%利润报价*8%报价成本+费用+利润=44.2521+1.1079+5.4214+报价*3%+报价*110%*0.85%+报价*8% CIFC3=57.6603/8.25=6.99 美元/只实训三：编制合同UNIVERSAL TRADING CO. , LTD,Rm 1201-1216 Mayling Plaza, 131 Dongfang, Shanghai, China Zi

14、p: 2001120 Tel:021-58818844 58818766 Fax:021-58818840售 货 合 同SALES CONTRACT1.卖方：环宇贸易有限公司 合同编号：NO.98-CS004The saller: UNIVERSAL TRADTNG CO., LTD.2.地址：中国上海浦东东方路 131 号美陵广场 1201-1216 室ADDRESS: Rm 1201-1216 Maying Plaza, 131 Donsfans Road, Shangha, Chna TEL: 021-58818844 588188766 FAX: 021-58818840E-MALL:

15、 youngwww. Universal. Com. Cn 3.买方：TIVOLI PRODUCTS PLC 4.地址： Berstofsgade 48, Rotterdam, The NetherlandsADDRESS: Berstofsgade 48, Rotterdam, The Netherlands TEL: 31 74123737 FAX: 31 74123737E-MALL: .ntl 买卖双方同意按下列条件购进、售出下列商品：THE SELLERS AGREE TO SELL AND THE BUYERS AGREE TO BUY THE UNDERMANTIONED GOO

16、DS ACCORDING TO THE TERMS AND CONDITIONS AS STIPULATED BELOW商品名称及规格NAME OF COMMODITY & SPECIFICATION数量QUANTITY单价UNIT PRICE总值TOTAL VALUENew Design Brown BearKB06771080 sets USD 13.35Toy Bear in Sweater KB79001208 pcs USD 9.30Charming Pig KP22734140 pcs USD 4.70Long Hair Cat KC20483150 pcs USD 6.65Plu

17、sh Twin Bear KB02781880 sets USD 13.3091061.95.包装：PACKING: New Design Brown Bear KB06778 sets/ctnToy Bear in Sweater 8 pcs/ctnCharming Pig 60 pcs/ctnLong Hair Cat 30 pcs/ctnPlush Twin Bear 4 sets/ctn6.唛头：SHIPPING MARKS: 发货人 收货人 地址7.装船港口： PORT OF SHIPMENT: Shanghai8.目的港口：PORT OF DESTIMATION: AMSTERDA

18、M9.装船期限：TIME OF SHIPMENT: before 31st of May10.付款条件：L/C买方应通过买卖双方都接受的银行向卖方开出以卖方为受益人的不可撤消，可转让的即期付款信用证并允许分装、转船。信用证必须在装船前 30 天开到卖方，信用证有效期限延至装运日期后 21 天在中国到期。TERMS OF PAYMENI: The Buyers shall open with A bank to be accepted by both the Buyers and Sellers an irrevocable transferable letter of credit, allo

19、wing partial shipment, transshipment in favor of the Seller and addressed to Sellers payable at sight against first presentation of the shipping document to Opening Bank. The covering letter of credit must reach the Sellers 30 days.11.保险：由买方/卖方按发票金额加成 10%投保一切险及战争险。如果买方要求加投上述保险或保险金额超出上述金额，必须提前征得卖方的同意

20、；超出保险费由买方承担。INSURANCE: To be covered by the Buyers/Sellers for the full invoice valve plus 10% against all risks and war risks. if the Buyers desire to cover for any other extra risks besides aforementioned of amount exceeding the aforementioned limited, the Sellers approval must be obtained beforeh

21、and and all the additional premiums thus incurred shall be for the Buyers account.12.检验：由中国商检局山具的品质/重量证明书将作为装运品质数量证明。INSPECTION: The inspection Certificate of Quality/Weight issued by CCIB shall be taken as basis for the shipping quality/Weight.13 不可抗力：因人力不可抗拒事故，使卖方不能在合同规定期限内交货或不能交货，卖方不负责任，但是卖方必须立即以

22、电报通知买方。如果买方提出要求，卖方应以挂号函向买方提供由中国国际贸易促进会或有关机构出具的证明，证明事故的存在。FURCEE MAJEURE: The Sellers shall not be held responsible if they, owing to Force Majeure causes. fail to make delivery within the time stipulated in the contract or cant deliver the goods. However, in such a case the sellers shall inform the

23、Buyers immediately by cable. The Sellers shall send to the Buyers by registered letter at the quest of the Buyers a certificate attesting the existence of such a cause or causes issued by China Council for the Promotion of International Trade or by a competent Authority.14 异议索赔：品质异议须于货到目的口岸之日起 30 天内

24、提出，数量异议须于货到目的口岸之日起 15 天内提出，买方需同时提供双方同意的公证行的检验证明。卖方“将根据具体情况解决异议。由自然原因或船方、保险商责任造成的损失，将不予考虑任何索赔，信用证未在合同指定日期内到达卖方，或 FOB 条款下、买方未按时派船到指定港口，或信用证与合同条款不符，买方未在接到卖方通知所规定的期限内电改有关条款时，卖方有权撤消合同或延迟交货，并有权提出索赔。DISCREPANCY AND CLAIM: In case discrepancy on quality of the goods is found by the Buyers after arrival of t

25、he goods at port of destination, claim may be lodged within 30 days after arrival of the goods at port of destination, while for quantity discrepancy, claim may be lodged within 15 days after arrival of the goods at port of destination, being supported by Inspection Certificate issued by a reputable

26、 public surveyor agreed upon by both party. The Seller shall, then consider the claim in the light of actual circumstance. For the losses due to natural cause or causes falling within the responsibilities of the Ship-owners or the Underwriters, the Sellers shall not consider any claim for compensati

27、on. In case the Letter of Credit not reach the Sellers within the time stipulated in the Contract, or under FOB price terms Buyers do not send vessel to appointed ports or the Letter of Credit opened by the Buyers does not correspond to the Contract terms and the Buyers fail to amend therefore its t

28、erms by telegraph within the time limit after receipt of notification by the Sellers, the Sellers shall have right to cancel the contract or to delay the delivery of the goods and shall have also the right to lodge claims for compensation of losses.15 仲裁：凡因执行本合同所发上的或与合同有关的一切争议，双方应友好协商解决。如果协商不能解决应提交中

29、国国际经济贸易仲裁委员会，根据该委员会的有关仲裁程序暂行规则在中国进行仲裁的、仲裁裁决是终局的，对双方都有约束力。仲裁费用除另有裁决外由败诉一方承担。ARBITRATION: All disputes in connection with the contract or the execution thereof, shall be settled amicable by negotiation. In case no settlement can be reached, the case under dispute may then be submitted to the “China In

30、ternational Economic and Trade Arbitration Commission” for arbitration. The arbitration shall take place in China and shall be executed in accordance with the provisional rules of Procedure of the said Commission and the decision made by the Commission shall be accepted as final binding upon both pa

31、rties for setting the dispute. The fees, for arbitration shall be borne by the losing party unless otherwise awarded.卖方: 买方: TIVOLI PRODUCTS PLCTHE SELLERS: UNIVERSAL TRADTNG CO., LTD THE BUYERS: UNIVERSAL TRADING CO., LTD. SHANGHAI CHINA 实训 4出口成交核算购货总成本=86*1080+68*1208+36*4140+47.5*3150+88*1880 =92

32、880+82144+149040+149625+165440 =639129 元 出口退税收入总额 639129/(1+17%)*8%=43701.1282 元国内费用总额 5584+(860+150+600+80+1000+800)*3= 16054 元 出口运费总额 (2070 *3 * 8.25)+3910 * 8.25=83490 元合同总利润额=销售收入十出口退税收入一出口运费一出口保险费一客户佣金采购成本国内费用 =91061.9 * 8.25 +43701.12828349091061.9 * 8.25 *110%*0.85%91061.9 *8.25 *3%63912916054=751260.675+43701.1282-83490-7024.2873-22537.8203-639129-16054=26726 元 利润率=26726/751260.675 * 100%=3.56%