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進出口操作務 參考答案.doc

'進出口操作務 參考答案.doc'
?操作一:建交參考上海健龍進出口有限公司 中國 上海 番禺路888號Shanghai Jianlong Imp. & Exp. Co. Ltd.888 Panyu Road    TEL: 0086-21-62485800Shanghai China FAX: 0086-21-62485801DATE: MAR. 2ND, 2003Leisure International Trading Corporation 237 Johnson Rd. 39210Vancouver B. C., CanadaTEL: 01-11-4533212FAX:01-11-4533211 Dear Sir/Madame, We know your firm through market research,and take the liberty of introducing our firm to you as an exporter specializing in various kinds of shoes and caps.For over 7 years, we have been engaged in this line of business, especially slippers. We have a number of regular customers in U.S. market, to which we have been supplying considerable quantities of slippers every year. So, to certain extend we can take pride in our knowledge of the requirements and tastes of your market.We are glad to find through our market research that our Huanle Brand Boa Slippers are receiving warm welcome in North American countries. There is enough evidence showing that the potential demand of our Boa Slippers is quite large, which also means a bright outlook for business between us.For any information on our financial standing, please refer to Bank of China, Shanghai Branch, Shanghai, P.R.C.Attached is our catalogue of various kinds of Huanle Brand Boa Slippers, and some other commodities. We do hope that this initial fax will arouse your interest in our goods, and that we may enter into friendly business relations.Yours truly,SHANGHAI JIANLONG IMP. &EXP. CO. LTD.MANAGER x x x操作二:報價參考上海健龍進出口有限公司貨號:SH226 1) 實際成本=采購成本-退稅收入        =65-[65/(1+17%)]× 9%=60(元)/打2) 40英尺集裝箱裝箱量:    55/(0.56×0.40×0.45)=545.6349,取整,545箱    報價數量:4×545=2180 打3) 國內費用(出口定額費)=65×6% = 3.9 (元)/打4) 出口運費=3030×8.25/2180=11.46675) 出口報價:CIFC3=(實際成本+國內費用+出口運費)/(1-傭金率-預期利潤率-(1+加成率)×保費率)=(60+3.9+11.4667)/ [1--3%10%-(1+10%)×1%]/8.25=10.639(美元/打)貨號:SH2791) 實際成本=采購成本-退稅收入        =85-[85/(1+17%)]×9%=78.4615(元)/打2) 40英尺集裝箱裝箱量:    55/(0.56×0.40×0.45)=545.6349,取整,545箱    報價數量:4×545=2180 打3) 國內費用(出口定額費)=85×6% = 5.1 (元)/打4) 出口運費=3030×8.25/2180=11.46675) 出口報價:CIFC3=(實際成本+國內費用+出口運費)/(1-傭金率-預期利潤率-(1+加成率)×保費率)=(78.4615+5.1+11.4667)/ [1--3%10%-(1+10%)×1%]/8.25=13.41(美元/打)操作三:發盤參考上海健龍進出口有限公司 中國 上海 番禺路888號Shanghai Jianlong Imp. & Exp. Co. Ltd.888 Panyu Road      TEL: 0086-21-62485800Shanghai China      FAX: 0086-21-62485801DATE: MAR. 12ND, 2003Leisure International Trading Corporation 237 Johnson Rd. 39210Vancouver B. C., CanadaTEL: 01-11-4533212FAX:01-11-4533211 Dear Sir/Madame, We have received your fax, inquiring about our Huanle Brand Boa Slippers with thanks.Because of the lovely design, our boa slippers are rapidly becoming popular, we think after studying our price, you will not be surprised to learn that we are finding it difficult to meet the demand. As requested, we are pleased to make our firm offer for 2180 dozen each of the following items:Huanle Brand Boa SlippersArt. No. SH226 US$ 10.60 p。省略部分。戶還價US$ 9.6/DOZ CIFC3總利潤額:銷售收入-客戶傭金-出口保費-實際成本-國內費用-出口運費=9.6*8.25*2180*(1-3%-110%*1%)-65*2180*(1+17%-9%)/(1+17%)-65*2180*6%-3030*8.25=1277.6040元 貨號SH279 客戶還價US$ 12.00/DOZ CIFC3總利潤額:銷售收入-客戶傭金-出口保費-實際成本-國內費用-出口運費=12*8.25*2180*(1-3%-110%*1%)-85*2180*(1+17%-9%)/(1+17%)-85*2180*6%-3030*8.25=190.2738元2)成本核算:貨號SH226設國內采購價格為"x",那么:[ x - (x/1.17)×9% +6%x +11.4667 ] / (1-5%-3% - 1.1× 1%) =9.60×8.250.9831x=79.2×0.909-11.4667x=60.5210/0.9831=61.57(元)/打以客戶還價每打9.6美元成交,則我方應掌握的國內采購價格為每打61.57元人民幣。貨號SH279設國內采購價格為"y",那么:[ y - (y/1.17)×9% +6%y +11.4667 ] / (1-5%-3% - 1.1× 1%) =12.00×8.250.9831y+11.4667=99×0.909y=78.5243/0.9831=79.87(元)/打以客戶還價每打12美元成交,則我方應掌握的國內采購價格為每打79.87元人民幣。3)再次報價:貨號SH226 (60+3.9+11.4667) / [1-5%-3%-(1+10%)×1%)=82.9117=USD10.05/doz.貨號SH279 (78.4615+5.1+11.4667) / [1-5%-3%-(1+10%)×1%)=95.0282/0.909=104.5415=USD12.67/doz.Art. No. SH226 US$ 10.10 per doz. CIFC3 Vancouver Art. No. SH279 US$ 12.70 per doz. CIFC3 Vancouver操作五:還盤參考上海健龍進出口有限公司 中國 上海 番禺路888號Shanghai Jianlong Imp. & Exp. Co. Ltd.888 Panyu Road    TEL: 0086-21-62485800Shanghai China    FAX: 0086-21-62485801DATE: MAR. 22ND, 2003Leisure International Trading Corporation 237 Johnson Rd. 39210Vancouver B. C., CanadaTEL: 01-11-4533212FAX:01-11-4533211 Dear Sir/Madame, Thank you for your fax. To our regret, you think our offer unfavorable.In fact, you have received a reasonable quotation considering our product's famous brand, high quality and attractive design. We wish to draw your attention to the fact that the material we use compares favorably with similar materials of other manufacturers; and we do our best to keep prices as low as possible without sacrificing quality.Considering the above-mentioned reasons we do not feel that the prices we quoted are at all excessive, but bearing in mind the long-standing relationships between our firms in the future, we quote again as bellows: Huanle Brand Boa SlippersArt. No. SH226 US$ 10.10 per doz. CIFC3 Vancouver Art. No. SH279 US$ 12.70 per doz. CIFC3 Vancouver This offer remains valid for 3 days. Other terms and conditions remain unchanged.For your information, recently there have been a number of incoming orders for our shipment; if you wish the shipment to be effected in May 2003, you must make up your mind the quickest possible.Appreciating your prompt reply,Yours truly,Shanghai Jianlong Imp. & Exp. Co. Ltd.x x xManager(signature)操作六:成交參考健龍進出口有限公司合同核算:1. 成交金額= (10.10+12.70)×2180× 8.25 =410058(元)2. 購貨總成本=(65+85)×2180=327000元3. 退稅總收入=327000-301846.1541=2513.8461元4. 實際成本=(65+85)×2180×(1-1/1.17%×9%)=301846.15415. 業務費用=(65+85) ×6%×2180=19620.006. 出口運費=3030×2×8.25=49995.007. 出口保費=410058×110%×1%=4510.6388. 客戶傭金=410058×3%=12301.74 上繳利潤=成交金額-實際成本-業務費用-出口運費-出口保費-客戶傭金        =410058-301846.1541-19620-49995-4510.638-12301.74         ?。?1784.47(元)利潤率=21784.47/410058×100%=5.31% 此筆交易預計上繳利潤總額為21784.47元,成交利潤率為5.31%。
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