1、1出口部分操作项目 1 出口准备案例实训 1Dear sirs,We learned from the internet that you are in the market for textiles, which falls within our business scope, so we avail ourselves of this opportunity to approach you for the establishment of the business relations with you.We are a leading trading company in Zhejiang
2、, We have good connections with some reputable manufactures.In order to acquaint you with our business lines, we enclose a copy of our latest catalogue and price list.If any items interest you, please let me know. We shall be glad to give you our lowest quotations upon receipt of your detailed requi
3、rement.We are looking forward to your favorable reply.Jianping Luo案例实训 2Zhejiang Baolai Home Textile Import & Export Co., Ltd. was established in 2003, which mainly deals in the import and export of home textile products such as bed sheets，cushions ，home wears，blankets，bathroom towels，mattresses，qui
4、lts ，pillows and other accessories. The products made in our company are beautiful and magnificent for their novel designs and elegant colors. They famous for high quality raw materials, full range of specifications and sizes, and great variety of designs and colors. Our products are excellent in qu
5、ality and low in price and have been well recognized by our consumers and have found a good sale in more than twenty countries in Europe and North America. We focus on both female and male consumers of middle to high ended market. Our company won a good reputation both at home and abroad and has bec
6、ome one of the largest, fast growing and most successful home textile companies in China. While developing our business both domestically and internationally, we are also actively involved in social care events. We make sure that we create opportunities for our people, business and we move ahead.2操作
7、项目 2 调查出口信息案例实训 1通过2013 年海关报关实用手册或海关总署网站查询到毛绒玩具狗的 HS 编码为95030021.00。通过海关报关实用手册查询到毛绒玩具狗的普通税税率为 8%，增值税税率为 17%，出口退税率为 15%。查询海关报关实用手册后，查到该商品编码对应的海关监管条件为 AB，A 代表进口报关时需向海关提供入境货物通关单，B 代表出口报关时需向海关提供出境货物通关单。案例实训 2Dear Sirs,We have obtained a few information of ABC Company from Internet. We would therefore ap
8、preciate it if you would provide us more information of the previously mentioned firm.We want to establish a good business relationship with ABC Company. We should be very grateful to you for any information you can give us about their reputation and credit-worthiness.Any information that you may pr
9、ovide us will be treated in strict confidence.For your convenience in replying, a questionnaire is enclosed, together with a stamped, addressed envelope. Yours faithfully,Zhang Li3操作项目 3 打样、寄样、确认样品案例实训浙江天意服装进出口公司业务员王翔收到美国老客户 COSMOS GARMENTS TRADING COMPANY 的 LESLEY SMITH 寄来的真丝女衬衫，要求王翔打样，请联系厂家要求对方寄两件
10、衬衫样品并报价，收到后办理寄样手续。浙江天意服装进出口公司ZHEJIANG TIANYI GARMENTS IMP. & EXP. COMPANY样品制作通知单日期：2014-08-16样品单号码 78653 客户编号 KG08数量 2 件 完成日期 2014-08-30产品代码 ZSN653 产品名称 真丝女衬衫面料 100%桑蚕丝里料辅料纽扣：配色 缝线：配色 吊牌：英文标注品名、尺码、面料成分及价格附：各辅料样品尺码 M 款式 见附件备注：请报价并告月生产能力、最低起订量等。审核人： 制表人： 4操作项目 4 出口报价核算和发盘采购成本 ￥1200.00/把出口退税额 = 采购成本/ （
11、1+增值税率）*出口退税率=1200/(1+17%)*13%=￥133.33 /把实际成本 = 采购成本 出口退税额= 1200 133.33=￥1066.67 /把银行垫款利息 =采购价格（采购成本） *贷款年利率 *具体垫款天数/360 天=1200*7%*60/360=￥14/把银行手续费 800/100=￥8/把业务定额费 =采购成本*定额费率=1200*8%=￥96/ 把订购 100 把 尺码吨：3.2*0.78*0.65/4=0.4056重量吨：0.136/4=0.034总尺码：0.4056*100=40.56需订购 1 个 40 英尺集装箱国内包干费 =1300/100=￥13/
12、把其他国内费用 报关费￥100.00，商检费￥300.00，认证费￥200.00=（100+300+200 ）/100= ￥6/把国内费用总计 =1066.67+14+8+96+13+6=￥1203.67/把海洋运费 = USD2900.00/100=USD29/把预期利润 =1200*10%=￥120/ 把FOB =国内费用总计+预期利润=（1203.67+120）/6.15=USD215.23/PCCFR =FOB+海运费=215.23+29=USD244.23/PCCIF CFR/1（1+投保加成率）*保险费率） =244.23/0.9967=USD245.04/PC5操作项目 5 出口
13、还盘核算和还盘实训要求 1报价核算：项目 计算过程 计算结果 单位货物总体积 36*40*50/1000000*100 7.2 立方米货物总毛重 20*100 2000 公斤退税收入 1000*13%/(1+17%) 111.1111 人民币元/台实际成本 1000-111.1111 888.8889 人民币元/台贷款利息 1000*7%*30/360 5.8333 人民币元/台银行手续费 800/100 8 人民币元/台定额费 1000*10% 100 人民币元/台包干费 4.5 4.5 人民币元/台国内费用总计 5.8333+8+100+4.5 118.3333 人民币元/台海洋运费 7.
14、2*60/100*6.15 26.568 人民币元/台海运保险费 187.53*1.1*0.6% 7.6119 人民币元/台FOB 报价 (888.8889+118.3333)/(1-10%)/6.15 181.97 美元/台CFR 报价 181.97+26.568/6.15 186.29 美元/台CIF 报价 186.29/1（1+10%）*0.6%） 187.53 美元/台实训要求 2：还价核算:项目 计算过程 计算结果 单位销售收入 187.53*(1-5%)*100*6.15 109564.40 人民币元退税收入 111.11*100 11111.11 人民币元实际成本 888.89*
15、100 88889 人民币元采购成本 1000*100 100000 人民币元贷款利息 5.8333*100 583.33 人民币元银行手续费 800 800 人民币元定额费 100*100 10000 人民币元包干费 4.5*100 450 人民币元国内费用总计 118.3333*100 11833.33 人民币元海洋运费 26.568*100 2656.8 人民币元海运保险费 7.6119*100 761.19 人民币元客户佣金 0 0 人民币元利润总额 109564.40-88889-11833.33-2656.8-761.19 5424.08 人民币元销售利润率 5424.08/109
16、564.40*100% 4.95%成本利润率 5424.08/100000*100% 5.42%6操作项目 6 出口成交核算和接受出口成交核算表项目 计算过程 计算结果 单位总销售收入 USD4.70*4000*6.15 115620 人民币元总退税收入 25*16%/（1+17%）*4000 13675.21 人民币元总收入 115620+13675.21 129295.21 人民币元贷款利息支出 25*7%*45/360*4000 875 人民币元定额费支出 25*7%*4000 7000 人民币元包干费支出 1*20 900 人民币元海运运费支出 1500*6.15 9225 人民币元保
17、险费支出 4.7*(1+10%)*0.55%*4000*6.15 699.50 人民币元客户佣金支出 4.7*3%*4000*6.15 3468.6 人民币元银行费用支出 4.7*0.3%*4000*6.15 346.86 人民币元采购成本支出 25*4000 100000 人民币元总支出 875+7000+900+9225+699.5+3468.6+346.86+100000 122514.96 人民币元总利润 129295.21-122514.96 6780.25 人民币元成本利润率% 6780.25/100000*100% 6.78%销售利润率% 6780.25/129295.21*10
18、0% 5.24%7操作项目 7 缮制和签订出口合同售货确认书SALES CONFIRMATIONTHE SELLERS: HANGZHOU TIANYUE LIGHT INDUSTRY TRADING COMPANY112 TIANMUSHAN ROADHANGZHOU, CHINA THE BUYERS:ABC COMPANY LTD.356 FIRST CROSS STREETLOS ANGELES, USA下列签字双方同意按以下条款达成交易THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE TRANSACTION ACC
19、ORDING TO THE FOLLOWING TERMS AND CONDITIONS.COMMODITY STYLE NO.QUANTITY PACKING UNIT PRICE AMOUNTCIF LOS ANGELES54-PC KITCHEN SETS328 200SETS 1SET/CTN USD35.00/SET USD7,000.003-PC VACUUM MUG SETA068 1200SETS 12SETS/CTN USD31.00/SET USD37,200.0016-PC TABLEWARET066 2400SETS 8SETS/CTN USD16.00/SET USD
20、38,400.00TOTAL 3800SETS USD82,600.005% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOWED.总值TOTAL VALUE IN WORDS: SAYU.S. DOLLARS EIGHTY-TWO THOUSAND SIX HUNDRED ONLY.包装及标记PACKING & MARKING: AT SELLERS OPTION. 装运期限SHIPMENT: TO BE EFFECTED FROM SHANGHAI OR NINGBO TO LOS ANGELES WITHIN ONE MONTH AFTER THE
21、 L/C REACHES THE SELLER. PARTIAL SHIPMENT AND TRANSSHIPMENT IS NOT ALLOWED. 保险INSURANCE: TO BE COVERED BY THE SELLER FOR 110% OF THE INVOICE VALUE AGAINST ALL RISKS AS PER CIC.付款方式PAYMENT: TO BE MADE BY IRREVOCABLE L/C AT SIGHT. THE L/C MUST REACH 编号CONTRACT NO.888日期DATE: FEB.15,2013地点PLACE: HANGZHO
22、U,CHINA8THE SELLER BEFORE MARCH 20TH AND REMAIN VALID IN CHINA UNTIL THE 15TH DAY AFTER DATE OF SHIPMENT.单据DOCUMENTS: MANULLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE CERTIFYING THE GOODS INVOICED ARE OF CHINESE ORIGIN. PACKING LIST IN 5 COPIES. FULL SET OF CLEAN ON BOARD OCEAN MARINE BILL OF LADING
23、MADE OUT TO ORDER AND BLANK ENDORSED NOTIFYING THE BUYER AND MARKED “FREIGHT PREPAID”. INSURANCE POLICY IN DUPLICATE. CERTIFICATE OF ORIGIN IN DUPLICATE ISSUED BY LOCAL CHAMBER OF COMMERCE OR CCPIT. COPY OF THE E-MAIL OR FAX SENT BY THE SELLER TO THE BUYER WITHIN 48 HOURS AFTER SHIPMENT.9操作项目 8 信用证的
24、落实和审核Dear Sirs,Thank you for your L/C No.BOC100925, but we regret to say that we have found some discrepancies. Please amend the L/C as follows:L/C S/CForm of the credit revocable irrevocableExpiry date and place Date 130510 Place USA Date 130615 Place CHINAAmount USD33,660.00 USD33,600.00Draft at D
25、raft at 30 days sight Draft at sightDrawee New York Trading Co., LtdStandard Bank Ltd., USATransshipment Not allowed Allowed at Hong KongPort of loading Ningbo Chinese main portsQuantity off goods 800pcs 8,000pcsS/C date May 20, 2013 March 20, 2013Insurance Policy Needed Not neededPresentation perio
26、d 6 days after issuance date of shipping documents15 days after issuance date of shipping documentsAs the time of shipment is drawing near, please make amendments accordingly as soon as possible to enable us to execute the S/C smoothly.Yours faithfully,FLYING Textiles Imp./Exp. Corp. 10操作项目 9 签订国内购销
27、合同杭州市服装进出口有限公司购销合同需方：杭州服装进出口有限公司 合同编号：3251签约日期：2013 年 4 月 1 日供方：台州制衣厂 签约地点：杭州根据中华人民共和国合同法和有关法规，经双方协商签定本合同并信守下列条款：一、商品品名及规格 数量 单位 单价（含税） 金额 交货期男棉衬衫规格：M454000 件 RMB￥ 48.50/件 RMB￥ 194000.00 2013 年 5 月2 日前总金额（大写）二、质量要求：具体款式和要求根据确认样三、包装要求：纸箱，每箱 20 件，独色独码，唛头由需方定四、交货地点：在供方仓库交货五、付款方式：供方凭增值税专用发票，专用税收缴款书、进仓单（送货回单或集装箱单） 、购货合同向需方办理收款。六、责任条款：a) 因供方的责任造成国外客户索赔的，其索赔款及因索赔发生的费用由供方承担。b) 需方已安排供方出产的商品，因外销变化需要作出某些调整或变更的，其修改部分则为合同的组成部分。七、本合同有效期从 2013 年 4 月 1 日至 2014 年 3 月 31 日八、纠纷处理办法及地点：执行本合同过程中如有争议，双方同意通过协商解决；如协商未能取得一致，则由杭州市所辖人民法院管辖。九、本协议双方签字盖章生效。合同一式两份，供需双方各执一份。十、备注：需方授权代表 供方授权代表郑洁 梁峰盖 章 盖 章
