2011-2012年度第一学期外贸仿真实训总结
院系：国际贸易学院
班级：国贸08402
姓名：刘轶歆
学号：0840410216
指导教师：韩常青
2011年12月2号
一、业务操作流程
1、建交函
金海贸易有限公司在《亚洲杂志》上看到丹麦F.L.SMIDTH公司欲求购中国产的自行车，于是向丹麦公司发出如下的建交函：
上海金海贸易公司
GOLDEN SEA TRADING CORPORATION
----------------------------------------------------------- ADD.: 8TH FLOOR, JIN DU BUILDING , TEL: 86-21-64331255 277 WU XING ROAD, FAX: 86-21-64331256
SHANGHAI, CHINA
-----------------------------------------------------------
TO: F.L.SMIDTH & CO. A/S FAX: （01）20 11 90
DATE: MARCH 2, 2001
Dear Sir or Madam，
Nice to contact you! We have your name and address from the Asian Source. According the report, we know you are interested in Chinese bicycles. Here writing you with expectation of establishing business relationship.
Now we take this opportunity to introduce our company. Our company was founded in 1978. We are a large comprehensive import & export company with many years' experience in trade.We are mainly produce all kinds of bicycles, traditional Chinese handicrafts, and so on. We are exporting bicycles of various brands among which "Forever" and "Phoenix" Brand are the most famous ones. Our products are enjoying popularity in Asia markets.
If something is attracting, please let us know, then we should send you the price sheet ,and our illustrated catalogs will be sent to you by separate post. Please do not hesitate to specify the items, which interest you and send us
your inquiry by return.
Hoping that this letter will be a forerunner to long-term profitable business to both parties, and looking forward to hear from you soon
With best regards.
Yours faithfully,
GOLDEN SEA TRADING CORP.
Liu Yixin MANAGER
2、出口报价核算
商品：永久牌山地自行车
货号：YE803
⑴、实际成本=含税采购成本-退税收入=含税成本-含税成本*出口退税率/（1+增值税率
=210-210*9%/（1+0.17）=193.8462（元）
⑵、国内费用=出口包装费+仓储费+国内运杂费+商检费+报关费+港口费+业务费+其它
=10 +(500+1000+650+50+800+2000+1000)/1200 ＝15.00（元）
⑶、出口运费：使用40’的集装箱，每箱可装的数量为55/（1.2*0.76*0.5）≈120（箱）
目的港为AARHUS，40’的整箱运费为3935 美元
3935/120*8.25（美元兑人民币汇率）=270.5312（元/箱）
⑷、出口报价：
（实际成本+国内运费+国际运费）（193.8462+15+270.5312）
CIFC5＝570.6195（元）= USD 69.17
1-佣金率-（1+保险加成率）*保险费率
1-（110%×0.9%）-5%-10%
同理对货号为TE600 24'的商品进行核算如下：
1. 实际成本＝250－（250/1.17)×9%＝230.7692（元）
2. 国内费用＝10 +(1000+700+800+500+2000+1000)/1200 ＝15.00（元）
3. 出口运费：用40'集装箱装最合适
55/(1.2×0.76×0.5) (取整)＝120 箱
3935/120×8.25＝270.5312（元）
（230.7692+15+270.5312）
4. CIFC5＝614.5702＝USD 74.49
1-（110%×0.9%）-5%-10%
3、发盘
我方根据核算结果向买方发出发盘函，买方进行还价，我方又根据对方还价进行核算，看还价是否可以接受，根据结果给买方发去还盘函，对方发来确认，还盘生效。
以下是我方相关的操作：
核算结束后，根据我方出口报价的核算，通知对方我们的报价，并提出一些要求，以下是我方撰写的还盘函：
金海贸易公司
GOLDEN SEA TRADING CORPORATION
----------------------------------------------------------- ADD.: 8TH FLOOR, JIN DU BUILDING , TEL: 86-21-64331255 277 WU XING ROAD, FAX: 86-21-64331256 SHANGHAI, CHINA
----------------------------------------------------------- TO: F.L.SMIDTH & CO. A/S FAX: （01）20 11 90
DATE: MARCH 12, 2001
Dear Sirs,
We have received your letter dated 日期and appreciate your interest in
our products.(We were pleased to receive your letter of 日期and thank you
or your interest in our products.)
You will note from our cable that we are in a position to offer you
product as follows:
Thank you for your letter inquiring for our Forever Brand Bicycles. Based on your requirement, we are glad to inform you that we can supply YE803 26' and TE600 24' bicycles with the favorable quotation as bellow:
FOREVER BRAND BICYCLE:
YE803 26' USD69.17 per set CIFC5 Copenhagen 600 SETS
TE600 24' USD74.49 per set CIFC5 Copenhagen 600 SETS
Available colors : blue; green; red; purple; white.
Packing : To be packed in cartons of one set each, 120 cartons to a 40' container.
Shipment : Shipment is effected during May 2001 on the condition that the relevant L/C arrives by the end of 25th April 2001.
Payment : Payment shall be made by an irrevocable Sight Letter of Credit for full contract value through a bank acceptable to the Seller.
Insurance : For 110% invoice value covering All Risks & War Risk as per P.I.C.C dated 1/1/1981.
The above quotation is valid within 7 days.You will find that the prices quoted are very reasonable and in case you need more information, we shall be only too glad to answer you at any time. We are looking forward to receiving an order from you.
GOLDEN SEA TRADING CORP.
MANAGER
Liu Yixin
4、出口还盘
发盘函发出后，收到买方的还盘函，我方需根据还盘的内容核算一下还价是否在可接受范围，根据操作提示，进行出口还价的核算：
1. 客户还价后的利润额和利润率：
总货款收入＝(62×600+68×600)＝78000×8.25＝643500（元）
实际总成本＝购货总成本－总退税收入
＝（210×600+250×600）－（210×600+250×600）×（1+17%）×9%
＝276000－21230.7692 ＝254769.2308（元）
业务费用＝(100+80+70+200+50+1200+100)×10＝18000（元）
出口运费＝3935×10×8.25＝324637.50 （元）
出口保费＝643500×110%×0.9%＝6370.65 （元）
客户佣金＝643500×5%＝32175（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＝643500 - 254769.2308 - 18000 - 324637.50 - 6370.65 - 32175
＝7547.6192（元人民币）
利润率＝7547.6192/643500＝1.17%
2. 经客户还价后，出口商应掌握的国内供货价格（含税）：
＝销售收入－利润－佣金－出口保费－出口运费－国内费用＋退税收入
设含税的国内供货价格为x
YE803:
62×(1－6％－5％－110%×0.9%)×8.25－3935/120×8.25－1800/120
＝[x－x/(1+17%)×9%]
62×0.8801 ×8.25－270.5312－15＝0.9231x
x＝164.64/0.9231＝178.36（元）
TE600:
[68×(1－5%－6%－110%×0.9%)－32.7917－1.8182] ×8.25
＝[x－x/(1+17%)×9%]
25.2369×8.25＝0.9231x
208.2344＝0.9231x
x ＝225.55（元）
3. 再次报价：(CIFC5)
YE803：
购货成本－退税收入＋国内费用＋运费＋保费＋佣金＋预期利润
[(210-16.1538+15)/8.25+32.7917]/(1－110×0.9%－5%－6%)
＝[25.3147+32.7917]/0.8801＝66.02
取整报价为YE803：US$ 66.00 per set;
TE600:
[(250-19.2308+15)/8.25+32.7917]/ (1－110×0.9%－5%－6%)
＝[29.7902+32.7917]/0.8801＝71.11
取整报价为TE600: US$ 71.00 per set.
由于和国内厂商洽谈降价一事没有成功，我方须告知买方还盘无法接受，还盘函如下：
金海贸易公司
GOLDEN SEA TRADING CORPORATION
----------------------------------------------------------- ADD.: 8TH FLOOR, JIN DU BUILDING , TEL: 86-21-64331255 277 WU XING ROAD, FAX: 86-21-64331256
SHANGHAI, CHINA
----------------------------------------------------------- TO: F.L.SMIDTH & CO. A/S FAX: （01）20 11 90
DATE: March 22, 2001
Dear Sirs,
We have carefully considered the opinion you expressed in your mail of counter offer. We are doing the best to set our price as low as possible without a sacrifice of quality in searching the suitable suppliers. Though we may possibly accept your payment term, i.e. by L/C at 30 days' sight, we have regretfully point out that the prices mentioned in your mail are unacceptable. Considering the excellent quality submitted and the continual rise in export cost, it is almost impossible for us to make any further reduction. However, in view of the initial transaction between us and the special character of your market, we have decided to give you the following favorable quotation, which
is the utmost we can do:
FOREVER BRAND BICYCLE:
YE803 26' USD66.00 per set CIFC5 Copenhagen
TE600 24' USD71.00 per set CIFC5 Copenhagen
Since this offer is valid only for 3 days, please take this advantage and give us your acceptance by E - mail as soon as possible.
With best regards!
Yours faithfully,
GOLDEN SEA TRADING CORP.
Manager
Liu Yixin
5、出口成交核算
我方发出还盘函后收到买方的接收函，表示同意我方的还价，并且给出了具体的购入数量，我方在接到接收函后对销售收入利润等做出口成交核算：
商品 TENDER BRAND BABY BLANKET
1. 成交金额＝(66.00×600+71.00×600) × 8.25 ＝678150
2. 实际成本＝（210+250）×600×（1-1/1.17%×9%）＝254769.2308
3. 业务费用＝10×1200+1000+700+800+500+2000+1000=18000
4. 出口运费＝3935×10×8.25=324637.50
5. 出口保费＝678150×110%×0.9%＝6713.685
6. 客户佣金＝678150×5%＝3390
7.50
上缴利润＝成交金额－实际成本－业务费用－出口运费－出口保费－客户佣金＝678150－254769.2308－18000－324637.50－6713.685－33907.50
＝40122.08
利润率＝利润额/成交金额＝40122.08/678150.00=5.92%
上缴利润为40122.08，利润率为5.92%.
（二）合同的订立
经过磋商双方统一订立合同，拟写成交签约函：
金海贸易公司
GOLDEN SEA TRADING CORPORATION
----------------------------------------------------------- ADD.: 8TH FLOOR, JIN DU BUILDING , TEL: 86-21-64331255 277 WU XING ROAD, FAX: 86-21-64331256
SHANGHAI, CHINA
----------------------------------------------------------- TO: F.L.SMIDTH & CO. A/S FAX: （01）20 11 90
DATE: April 1, 2001
Dear Sirs,
Many thanks for your order No. 9711 and we are sending you our signed Sales Confirmation No. JH-FLSSC06 in duplicate. Please counter sign and return for our file.
As the shipment date is approaching, please immediately instruct your bank to issue the relevant L/C in our favor otherwise the shipment date may be delayed.
Best regards!
Yours faithfully,
GOLDEN SEA TRADING CORP.
Liu Yixin Manager
（三）进出口合同的履行
1、备货报验
2、催证、审证、改证
对进口商开来的信用证按照审证依据和要求进行审核，以下是审证意见：
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
申请人地址有误易出现单、证不符
商品名称错误与实际出运品名不符
三分之一正本提单直寄不妥受益人控制货权有风险
三分之二正本提单议付不妥受益人控制货权有风险
合同号码错误与实际合同号码不符
转运条款不妥与实际合同规定不符
交单日太紧易产生逾期交单
3、安排托运
制作订舱委托书等单证，办理订舱时宜，填制报关单、投保单，按要求投保，填写装箱单，将货物装船出运。
4、制单结汇
制作各种单据，汇总检察各种单据。然后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。
二、实习心得和总结
通过这次外贸仿真实训课，我充分的了解了进出口业务的基本流程，开始的时候对软件不熟悉也出过很多问题，没完成一个操作都非常的吃力，尤其是对英语的要求，很多单词都看不懂，需要一边看一边查。通过实际操作使用模拟软件，我独立的完成了一笔出口业务，把课本上学习到的抽象的知识灵活地运用到了实际中来，感觉收获很大。
在实训中，有十五个主要业务操作，针对这些操作每天都有不同的心得体会，而且发现了不同的问题，可以说在是受益非浅。国际贸易的中间环节多，涉及面广，除交易双方当事人外，还涉及商检、运输、保险、港口和海关等部门以及各种中间商和代理商。如果哪个环节出了问题，就会影响整笔交易的正常进行，并有可能引起法律上的纠纷。另外，在国际贸易中，交易双方的成交量通常
都比较大，而且交易的商品在运输过程中可能遭到各种自然灾害、意外事故和其它外来风险。所以通常还需要办理各种保险，以避免或减少经济损失。
有一点我体会很深，就是在交易过程中要谨小慎微，不能有一点疏忽，可能仅仅因为一个属于使用不当或者未注意到，就可能给公司造成巨大的损失，比如在装运的时候，没有注意到对方合同的条款后面加了“C.K.D”字样，而给对方整箱发货，使对方可能承担过多的进口税，买方此时就可以拒收货物，损失由卖方负担。仅仅是三个字母，就可能造成上百万的损失。
还有就是外贸磋商对英语的要求极高，不仅仅是会说，还需要学习很多商业词汇，以及缩写，不同属于的含义等等，对于我们这些很久没有接触英语的人来说，这真的是一项巨大的挑战。对于外贸专业人员而言，不仅要掌握一定的专业知识，而且还必须会用英语与外商交流、谈判及写传真、书信。如果专业英语知识掌握不好，就很难胜任工作，甚至会影响业务的顺利进行。在以后的工作学习中，我一定要扎实基础，好好学习英语，为自己将来做出口贸易做好准备工作。
在实习过程中我还发现有很多涉及法律知识，在什么情况下怎么做做什么是合法的如果我们之前没有一个系统的理解的话就很难做出正确的决定。国际货物买卖合同的成立，必须经过一定的法律步骤，国际货物买卖合同是对合同当事人双方有约束力的法律文件。履行合同是一种法律行为，处理履约当中的争议实际上是解决法律纠纷问题。而且，不同法系的国家，具体裁决的结果还不一样。这就要求从实践和法律两个侧面来研究本课程的内容。
金海贸易公司 GOLDEN SEA TRADING CORPORATION TEL: 86-21-64331255 277 WU XING ROAD, FAX: 86-21-64331256 SHANGHAI, CHINA ADD.: 8TH FLOOR, JIN DU BUILDING , F.L.SMIDTH & CO. A/S FAX: （01）20 11 90 DATE: MARCH 2, 2003 TO: F.L.SMIDTH & CO. A/S Dear Sir/Madame, We have your name and address from the 2003.3Asian Source and are gla d to learn your interest in Chinese bicycles.From our establishment of the company,We have been in the light industrial field and have grown to bec ome one of the leading Imp. & Exp. companies in China, dealing with a wide range of commodities like bicycles, traditional Chinese handicrafts, and so on. We are exporting bicycles of various brands among which "For ever" and " Giant" Brand are the most famous ones. we have won a very good reputa tion from all of our customers. We are quite sure that our products will meet the requirements of your cu stomers.Through our study of European market, bicycle, because of its ch eap-price, convenience, non-air-pollution, and a good means of keeping fi t, has received a warmer welcome in recent years. We hope to extend our business relationship with you and our illustrated c
实验九修改信用证 根据你的审证结果草拟改证函 金海贸易公司 GOLDEN SEA TRADING CORPORATION ---------------------------------------------------------------------------------------------------------------------- ADD: 8TH FLOOR, JIN DU BUILDING, TEL: 0086-21-64331255 277 WU XING ROAD, FAX: 0086-21-64331256 SHANGHAI, CHINA ---------------------------------------------------------------------------------------------------------------------- TO: F.L.SMIDTH & CO. A/S FAX: （01）20 11 90 DATE: APRIL 25, 2003 Dear Sirs your L/C No. FLS-JHLC06 to hand, 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 shall be "In China", in stead of "at our counter". ●The address of applicant is 77, Vigerslev, Alle, DK-2500 Valley, and Copenhagen, Denmark, in stead of ‘DK-2600……' ●The name of the goods is YE803 26' and TE600 24', instead of YE803 24' and TE600 26'. * Delete the clause "1/3 original B/L……".And it shall be "3/3 original clean shipped on board marine bill of lading ..."instead of "2/3 original clean shipped on board marine bill of lading..." ●The S/C No. should be JH-FLSSC06, instead of FLS9711. ●The transshipment is allowed anywhere, not 'transshipment is allowed only in Hong Kong'. * Documents to be presented within 15 days after the date of issuanceOf the transport documents instead of within 5 days. We are looking forward to hearing from you soon. Yours faithfully, GOLDEN SEA TRADING CORP. Manager MARY SHENG
操作一：建立业务关系 上海金海贸易公司 2003年3月的《亚洲杂志》（Asia Source）上刊登，丹麦F.L.SMIDTH公司欲求购中国产的自行车公司全称和详细地址为： F.L.SMIDTH & CO. A/S 77, VIGERSLEV ALLE, DK-2500 VALBY COPENHAGEN, DENMARK FAX: （01）20 11 90 请给丹麦客户发一封建立业务关系的信函，要求格式完整、正确，主要内容包括公司介绍、可提供的产品介绍（永久牌、凤凰牌等），说明另邮航寄商品目录，并表达期待尽快与对方达成具体交易的热切愿望等。 信函日期：2003年3月2日 金海贸易公司 GOLDEN SEA TRADING CORPORATION ADD.: 8TH FLOOR, JIN DU BUILDING , TEL: 86-21-64331255 277 WU XING ROAD, FAX: 86-21-64331256 SHANGHAI, CHINA TO: F.L.SMIDTH & CO. A/S FAX: （01）20 11 90 DATE: MARCH 2, 2003 Dear Sir/Madame, We have your name and address from the Asian Source and are glad to learn your interest in Chinese bicycles. We have been in the light industrial field since 1975 and have grown to become one of the leading Imp. & Exp. companies in China, dealing with a wide range of commodities like bicycles, traditional Chinese handicrafts, and so on. We are exporting bicycles of various brands among which "Forever" and "Phoenix" Brand are the most famous ones. By keeping the principle of "EXCELLENT QUA LITY, COMPETITIVE PRICE, SUPERIOR SERVICE", we have won a very good
1）利润核算 货号YE803 26' 总利润额＝销售收入－客户佣金－出口保费－实际成本－国内费用－出口运费＝62.00*8.25*600*(1-5%-110%*0.9%)-210*600*(1+17%-9%)/(1+17%) -(100+80+70+200+50+1200+100)*10/2-3935*10*8.25/2 ＝890.2477元 货号TE600 24' 总利润额＝销售收入－客户佣金－出口保费－实际成本－国内费用－出口运费＝68.00*8.25*600*(1-5%-110%*0.9%)-250*600*(1+17%-9%)/(1+17%) -(100+80+70+200+50+1200+100)*10/2-3935*10*8.25/2 ＝6657.3715元 2）成本核算： 设含税国内采购价格为x 货号YE803： 62×(1－6％－5％－110%×0.9%)×8.25－3935/120×8.25－1800/120 ＝[x－x/(1+17%)×9%] 62×0.8801 ×8.25－270.5312－15＝0.9231x x＝164.64/0.9231 ＝178.36（元）／辆 货号TE600： [68×(1－5%－6%－110%×0.9%)－32.7917－1.8182] ×8.25 ＝[x－x/(1+17%)×9%] 25.2369×8.25＝0.9231x 208.2344＝0.9231x x＝225.55（元）／辆 3）再次报价： 货号YE803： ＝[(210-16.1538+15)/8.25+32.7917]/(1－110×0.9%－5%－6%) ＝[25.3147+32.7917]/0.8801 ＝66.02 取整报价为YE803：US$ 66.00 per set; 货号TE600： [(250-19.2308+15)/8.25+32.7917]/ (1－110×0.9%－5%－6%) ＝[29.7902+32.7917]/0.8801 ＝71.11 取整报价为TE600: US$ 71.00 per set.
国贸上级实习操作自行 车 公司内部档案编码：[OPPTR-OPPT28-OPPTL98-OPPNN08]
操作一：建立业务关系 上海金海贸易公司 2003年3月的《亚洲杂志》（Asia Source）上刊登，丹麦公司欲求购中国产的自行车。公司全称和详细地址为： & CO. A/S 77, VIGERSLEV ALLE, DK-2500 VALBY COPENHAGEN, DENMARK FAX: （01）20 11 90 请给丹麦客户发一封建立业务关系的信函，要求格式完整、正确，主要内容包括公司介绍、可提供的产品介绍（永久牌、凤凰牌等），说明另邮航寄商品目录，并表达期待尽快与对方达成具体交易的热切愿望等。 信函日期：2003年3月2日 金海贸易公司 GOLDEN SEA TRADING CORPORATION ADD.: 8TH FLOOR, JIN DU TEL: 86-21- BUILDING , 277 WU XING ROAD,FAX: 86-21- SHANGHAI, CHINA TO: & CO. A/S FAX: （01）20 11 90 DATE: MARCH 2, 2003 Dear Sir/Madame, We have your name and address from the Asian Source and are
glad to learn your interest in Chinese bicycles. We have been in the light industrial field since 1975 and have grown to become one of the leading Imp. & Exp. companies in China, dealing with a wide range of commodities like bicycles, traditional Chinese handicrafts, and so on. We are exporting bicycles of various brands among which "Forever" and "Phoenix" Brand are the most famous ones. By keeping the principle of "EXCELLENT QUALITY, COMPETITIVE PRICE, SUPERIOR SERVICE", we have won a very good reputation from all of our customers. Through our study of European market, bicycle, because of its cheap-price, convenience, non-air-pollution, and a good means of keeping fit, has received a warmer welcome in recent years. So we are quite sure that our products will meet the requirements of your customers. By taking this opportunity, we hope to extend our business relationship with you and our illustrated catalogs will be sent to you by separate post. Please do not hesitate to specify the items, which interest you and send us your inquiry by return. You will certainly enjoy the best cooperation provided by us. With best regards. Yours faithfully, GOLDEN SEA TRADING CORP. xxx MANAGER 操作二：出口报价核算 商品：永久牌山地自行车 货号：YE803 / TE600 颜色：蓝、绿、红、紫、白(其他商品资料可在TMT信息查询系统中查询)
上海金海贸易公司 2003年3月的《亚洲杂志》(Asia Source) ±刊登，丹麦F.L.SMIDTH 公司欲求购中国产的自行车。 公司 全称和详细地址为： F.L.SMIDTH & CO. A/S 77, VIGERSLEV ALLE, DK-2500 VALBY COPENHAGEN, DENMARK FAX: (01) 20 11 90 请给丹麦客户发一封建立业务关系的信函，要求格式完整、正确，主要内容包括公司介绍、可提供 的产品介绍(永久牌、凤凰牌等)，说明另邮航寄商品目录，并表达期待尽快与对方达成具体交易 的热切愿望等。 信函日期：2003年3月2日 金海贸易公司 GOLDEN SEA TRADING CORPORATION ADD.: 8TH FLOOR, JIN DU BUILDING , 277 WU XING ROAD, SHANGHAI, CHINA TO: F.L.SMIDTH & CO. A/S DATE MARCH 2, 2003 Dear Sir/Madame, We have your name and address from the Asian Source and are glad to learn your interest in Chinese bicycles. We have been in the light industrial field since 1975 and have grown to become one of the leading Imp. & Exp. companies in China, dealing with a wide range of commodities like bicycles, traditional Chinese handicrafts, and so on. We are exporting bicycles of various brands among which "Forever" and 'Phoenix” Brand are the most famous ones. By keeping the principle of "EXCELLENT QUALITY, COMPETITIVE PRICE, SUPERIOR SERVICE", we have won a very good reputation from all of our customers. TEL: 86-21-64331255 FAX: 86-21-64331256 FAX: (01) 20 11 90
上海金海贸易公司 GOLDEN SEA TRADING CORPORA TION ----------------------------------------------------------- ADD.: 8TH FLOOR, JIN DU BUILDING , TEL: 86-21-64331255 277 WU XING ROAD, FAX: 86-21-64331256 SHANGHAI, CHINA ----------------------------------------------------------- TO: F.L.SMIDTH & CO. A/S FAX: （ 01
20 11 90 DA TE: MARCH 2, 2001 Dear Sir or Madam ， Nice to contact you! We have your name and address from the Asian Source. According the report, we know you are interested in Chinese bicycles. Here writing you with expectation of establishing business relationship. Now we take this opportunity to introduce our company. Our company was founded in 1978. We are a large comprehensive import & export company with many years' experience in trade.We are mainly produce all kinds
信用证存在的问题： １＼到期地址有误，修改意见： The place of expiry: In China, in stead of 'at our counter'; ２＼申请地址有误，修改意见： The address of applicant is 77, Vigerslev, Alle, DK-2500 Valby, Copenhagen, Denmark, in stead of 'DK- 2600…' ３商品名称有误，修改意见： *The name of the goods is YE803 26' and TE600 24', instead of YE803 24' and TE600 26'. ４＼条款上的错误，修改意见： Delete t he clause "1/3 original B/L……" ５＼条款上的错误，修改意见：3/3, not 2/3 original clean shipped on board marine bill of lading are required. *The S/C number should be JH-FLSSC01, instead of FLS9711. ６＼是否允许转运上的错误，修改意见： Transshipment is allowed anywhere, instead of 'Transshipment is allowed only in Hong Kong'. ７＼单据抵达时间上的错误，修改意见： Documents to be presented within 15 days after the date of issuance of the transport document(s) but within the validity of the credit.
合同核算： 1. 成交金额＝(66.00×600+71.00×600) × 8.25 ＝678150 2. 购货总成本＝(210+250)×600＝276000 元 3. 退税总收入＝276000/(1+17%)×9%=21230.7692 4. 实际成本＝276000-21230.7692=254769.2308 5. 业务费用＝10×1200+ (1000+700+800+500+2000+1000）=18000 6. 出口运费＝3935×10×8.25=32463 7.50 7. 出口保费＝678150×(1+10%)×0.9%＝6713.685 8. 客户佣金＝678150×5%＝33907.50 9. 出口总成本（退税后）= 商品本身的成本 + 国内总费用 - 出口退税收入 =276000+18000-21230.7692=272769.2308 出口外汇净收入=（678150-324637.5-6713.685）/8.25=42036.22 出口换汇成本=出口总成本/出口外汇净收入 =272769.2308/42036.22=6.4889 10.出口盈亏率=(出口人民币净收入-出口总成本)/出口总成本 =[（346802.445-272769.2308）/272769.2308]×100% =27.14% 11.成交总利润＝成交金额－实际成本－业务费用－出口运费－出口保费－客户佣金 ＝678150－254769.2308－18000－324637.50－6713.685－33907.50 ＝40122.08
成交利润率＝利润额/成交金额 ＝40122.08/678150.00=5.92% 上缴利润为40122.08，利润率为5.92%.
2011-2012年度第一学期外贸仿真实训总结 院系：国际贸易学院 班级：国贸08402 姓名：刘轶歆 学号：0840410216 指导教师：韩常青 2011年12月2号
一、业务操作流程 1、建交函 金海贸易有限公司在《亚洲杂志》上看到丹麦F.L.SMIDTH公司欲求购中国产的自行车，于是向丹麦公司发出如下的建交函： 上海金海贸易公司 GOLDEN SEA TRADING CORPORATION ----------------------------------------------------------- ADD.: 8TH FLOOR, JIN DU BUILDING , TEL: 86-21-64331255 277 WU XING ROAD, FAX: 86-21-64331256 SHANGHAI, CHINA ----------------------------------------------------------- TO: F.L.SMIDTH & CO. A/S FAX: （01）20 11 90 DATE: MARCH 2, 2001 Dear Sir or Madam， Nice to contact you! We have your name and address from the Asian Source. According the report, we know you are interested in Chinese bicycles. Here writing you with expectation of establishing business relationship. Now we take this opportunity to introduce our company. Our company was founded in 1978. We are a large comprehensive import & export company with many years' experience in trade.We are mainly produce all kinds of bicycles, traditional Chinese handicrafts, and so on. We are exporting bicycles of various brands among which "Forever" and "Phoenix" Brand are the most famous ones. Our products are enjoying popularity in Asia markets. If something is attracting, please let us know, then we should send you the price sheet ,and our illustrated catalogs will be sent to you by separate post. Please do not hesitate to specify the items, which interest you and send us
招标投标企业报告秦皇岛金海粮油工业有限公司
本报告于 2019年9月24日 生成 您所看到的报告内容为截至该时间点该公司的数据快照 目录 1. 基本信息：工商信息 2. 招投标情况：中标/投标数量、中标/投标情况、中标/投标行业分布、参与投标 的甲方排名、合作甲方排名 3. 股东及出资信息 4. 风险信息：经营异常、股权出资、动产抵押、税务信息、行政处罚 5. 企业信息：工程人员、企业资质 * 敬启者：本报告内容是中国比地招标网接收您的委托，查询公开信息所得结果。中国比地招标网不对该查询结果的全面、准确、真实性负责。本报告应仅为您的决策提供参考。
一、基本信息 1. 工商信息 企业名称：秦皇岛金海粮油工业有限公司统一社会信用代码：91130300723397611J 工商注册号：130300400001210组织机构代码：723397611 法定代表人：穆彦魁成立日期：2000-06-28 企业类型：有限责任公司(中外合资)经营状态：存续 注册资本：35075万人民币 注册地址：河北省秦皇岛市海港区海滨路35号丙码头 营业期限：2000-06-28 至 2050-06-27 营业范围：生产、加工、销售食用植物油、饲料、基础化学原料；大豆深加工、仓储、中转、销售；销售油籽，大豆相关产品包装材料；预包装食品、散装食品的销售；生产、销售食品添加剂（从事非配额许可证管理、非专营商品的收购出口业务）**（依法须经批准的项目，经相关部门批准后方可开展经营活动） 联系电话：*********** 二、招投标分析 2.1 中标/投标数量 企业中标/投标数： 个 （数据统计时间：2017年至报告生成时间）
新加坡发展银行上海分行信用证0016100293496项下的结汇单据存在如次问题：所有单据均未预示出该批货物系分批装运的第一批。此外，还有： 汇票： 1. 金额错误，应为该批金额，即139641.84美元。 2. 金额大写错误，应为"SAY US DOLLARS ONE HUNDRED THIRTY NINE THOUSAND AND SIX HUNDRED FOURTY ONE ONL Y."。 3. 收款人错误，应为议付银行，即BANK OF COMMERCE MALAYSIA BERHAD, KUALA LUMPUR BRANCH。 4. 出票条款中未按信用证要求预示信用证号码。 5. 受票人错误，应为开证行，即DBS BANK SHANGHAI BRANCH。 6. 未经出票人签字。 发票： 1. 货物描写不完整，缺少"as per Contract No. YN-NK942 dated April 1th,2003"词句。 2. 未按信用证要求预示承运船名，即S.S.BIN BO V.911。 3. 未按信用证要求预示出分批序号。 4. 货号1/40nm单价与信用证不符，应为10.05美元而非10.50美元。 5. 未按信用证要求由受益人签署。 7. 2/32NM的数目错误，此单货物的总金额错误。 装箱单： 1. 合约号码与信用证及其它单据不符，应为YN-NK942而非YNN-NK942。 2. 唛头与信用证及其它单据不符，应为0016100293496-1而非0016100293496。 3. 价格术语与其它单据不符，应为FOB KELANG而非FOB KELAN。 4. 未按信用证要求预示每一件包装（纸箱）的毛净重。 5. 2/32NM 的总额目、总净重错误。 提单： 1. 收货人有误，应为To Order而非凭开证行指示。 2. 运费条款与信用证不符，应为"Freight Payable at Destination" 而非"Freight Prepaid"。 3. 未按信用证要求作相应的空白背书。 4. 未按信用证要求预示船公司在上海代办署理的名称、地址、联系电话。 产地证： 1. 货物描写与信用证及其它单据不符，应为YARN而非Y ARM。 2. 包装件数与其它单据不符，应为298箱而非289箱。 3. 总额目、总重量应为13032KGS。 检验证书： 1. 承运船名与其它单据不符，应为BIN BO而非BIN BON。 2. 净重与其它单据不符，应为13032kg而非13676kg。 其它： 1. 未按信用证要求出具受益人寄单证明。
货号：YE803 26 1）实际成本＝采购成本－退税收入 ＝210－210×9%/（1+17%）＝193.8462（元/辆） 2）国内费用：10 +(1000+700+800+500+2000+1000)/1200＝15（元/辆） 3) 因为，客户询盘中要求数量每个货号各600辆，2各货号一共1200辆，所以，采用40英尺集装箱装运最合适 40英尺集装箱装箱量：55/(1.2 ×0.76×0.5)＝120.6140，取整，120 箱 出口运费＝3935×8.25/120＝270.5312（元/辆） 4) 出口报价： CIFC5＝（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＝（193.8462+15+270.5312）/（1--5%-10%（110%×0.9%））/8.25 ＝69.17美元/辆 货号：TE600 24 1) 实际成本＝采购成本－退税收入 ＝250－250×9%/（1+17%）＝230.7692（元/辆） 2) 国内费用：10 +(1000+700+800+500+2000+1000)/1200＝15（元/辆） 3) 因为，客户询盘中要求数量每个货号各600辆，2各货号一共1200辆所以，采用40英尺集装箱装运最合适 40英尺集装箱装箱量：55/(1.2 ×0.76×0.5)＝120.6140，取整，120 箱 出口运费＝3935×8.25/120＝270.5312（元/辆） 4)出口报价： CIFC5＝（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）＝（230.7692+15+270.5312）/（1--5%-10%（110%×0.9%））/8.25 ＝74.49美元/辆