上海闵华进出口公司TMT实习操作7—2(出口签约—销售合同)

操作六：出口成交核算SHANGHAI MINHUA IMPORT&EXPORT CO.LTD 操作要求操作六：出口成交核算请根据你与国外客户最终达成的交易条件，作出详细的出口合同核算，其中包括：购货总成本总退税收入实际采购成本费用细目及总额(包括:国内费用、海洋运费、保险费、佣金)合同利润额及利润率注意：计算过程保留四位小数，最后结果保留二位小数操作提示操作六：成交提示1. 计算保险费和佣金时，应以销售收入作为计算基数。

2. 收入不仅包括销售收入，还有退税收入。

上海闵华进出口有限公司Shanghai Minhua Imp. & Exp. Co.,Ltd.公司资料地址：中国上海中山北路1202号联谊大厦9012室电话：0086-21-64537876传真：0086-21-64537843ADD: Rm.9012 Union Building,1202 Zhongshan Road (N), Shanghai, ChinaTEL: 0086-21-64537876FAX: 0086-21-64537843出口一部（茶餐具〕日本解答如下：一、前面操作里计算出的结果，如下：1、报价核算报价核算2、还价核算经过协商撮合地努力洽谈,公司争取到各货号报价如下：1.购货成本：NF91115：95元/套；NC904：55元/盒；NY10216/408：75元/套；NH91120：85元/套。

2.海洋运费：800美元/20'FCL。

二、题目—根据与国外客户最终达成的交易条件，作出详细的出口合同核算，其中包括：购货总成本总退税收入实际采购成本费用细目及总额(包括:国内费用、海洋运费、保险费、佣金)合同利润额及利润率1、NF91115销售总收入=13.8*8.25*3160=359766（元）购货总成本=95*3160=300200（元）总退税收入=95*3160*0.09/1.17=23092.31（元）实际采购成本=1804095*3160-95*3160*0.09/1.17=277076.9（元）费用细目及总额：国内费用=（1000+250+50+1200+1500+2000）*3160/1580=12000（元）海洋费用=800*8.25*2=13200（元）保险费=13.8*8.25*110%*1%*3160=3957.426（元）佣金=13.8*8.25*5%*3160=17988.3（元）总额=12000+13200+3957.43+17988.3=47145.73（元）合同利润额=收入-支出=销售收入+退税收入-购货总成本-费用=359766+23092.31-300200-47145.73=35512.58合同利润率=利润额/销售收入=9.87%2、NC904销售总收入=7.6*8.25*4264=267352.8（元）购货总成本=55*4264=234520 （元）总退税收入=55*4264*0.09/1.17=18040（元）实际采购成本=234520-18040=216480（元）费用细目及总额：国内费用=（1000+250+50+1200+1500+2000）*3160/1580=12000（元）海洋费用=800*8.25=6600（元）保险费用=267352.8*110%*1%=2940.88（元）佣金=7.6*8.25*5%*4264=13367.64（元）总额=6000+6600+2940.88+13367.64=28908.52（元）合同利润额=收入-支出=销售收入+退税收入-购货总成本-费用=267352.8+18040-234520-28908.52=21963.48合同利润率=利润额/销售收入=21963.48/267352.8=8.22%3、NY10216/408销售总收入=11.5*8.25*2104=199617（元）购货总成本=75*2104=157800 （元）总退税收入=75*2104*0.09/1.17=12138.46（元）实际采购成本=157800-12138.46=145661.54（元）费用细目及总额：海洋运费=800*8.25*2=13200（元）国内费用=（1000+250+50+1200+1500+2000）*3160/1580=12000（元）保险费用=199617*110%*1%=2195.787（元）佣金=199617*5%=9980.85（元）总额=12000+13200+2195.787+9980.85=37376.637（元）合同利润额=收入-支出=销售收入+退税收入-购货总成本-费用=199617+12138.4615-157800-37376.637=16578.8245利润率=利润额/销售收入=8.31%4、NH91120销售总收入=12.8*8.25*1242=131155.2（元）购货总成本=85*1242=105570（元）总退税收入=85*1242*0.09/1.17=8120.7692（元）实际采购成本=105570-8120.7692=97449.2308（元）费用细目及总额：国内费用=（1000+250+50+1200+1500+2000）*3160/1580=12000（元）海洋费用=800*8.25=6600（元）保险费用=131155.2*110%*1%=1442.7072（元）佣金=131155.2*5%=6557.76（元）总额=6000+6600+1442.7072+6557.76=20600.4672（元）合同利润额=收入-支出=销售收入+退税收入-购货总成本-费用=131155.2+8120.7692-105570-20600.4672=13105.502利润率=利润额/销售收入=10%购货总成本=359766+267352.8+199617+131155.2=957891（元）总退税收入＝23092.31+18040+12138.46+ 8120.7692=61391.54（元）实际采购成本=277076.9+216480+145661.54+97449.2308=736667.67（元）5、费用细目及总额（国内费用，保险费用，海洋费用，佣金）：总国内费用=12000+12000+12000+12000=36000（元）总保险费用=3957.426+2940.88 + 2195.787 +1442.7072=10536.80（元）总海洋费用=13200+6600+13200+6600=39600（元）总佣金= 17988.3 +13367.64+9980.85+6557.76=47894.55（元）合同总利润额=35512.58+21963.48+16578.8245+13105.502=87160.3865（元）合同总利润率=总利润额/总销售收入=87160.3865/957891=9.1%。

本文部分内容来自网络整理，本司不为其真实性负责，如有异议或侵权请及时联系，本司将立即删除！== 本文为word格式，下载后可方便编辑和修改！ ==出口贸易实习tmt,online心得体会总结篇一：对出口贸易模拟实训“TMT on line”的心得体会对出口贸易模拟实训“TMT on line”的体会最近两周我们11级国际贸易实务专业进行了TMT ON LINE 国际贸易实务模拟操作实训，在实训导师郝老师的带领和指导下，我们通过登录模拟实习平台，根据“操作要求”、“操作提示”和相关的“业务反馈”，按规定的时间进度完成相关业务操作并提交。

我们一班全班共四十一号人，大概有十家不同的贸易公司分别由电脑随机抽取题目，因此，我们每位同学身边的同学所做的题目是不一样的，而业务流程大致相同。

在两周的时间内，我们通过一个模拟实训平台，进入一家模拟的中国贸易公司，以出口商的身份完成了整套的出口贸易流程，亲身体验了一笔出口贸易的全过程，并亲自动手完成了各环节的业务操作。

在这次模拟操作中共有十五个步骤，他们分别是：一、建立业务关系二、出口报价核算三、草拟发盘函四、出口还价核算五、拟写还盘函六、出口成交核算七、出口合同签订八、审核信用证九、修改信用证十、托运订舱十一、出口报关十二、投保装船十三、出口单据制作十四、单据审核十五、出口业务善后。

交易前的先决条件是建立业务关系：它主要是让我们在模拟的环境下，了解市场行情，发布商业信息，寻找客户，掌握国际贸易中贸易如何利用商务信函建立业务关系，使贸易得以顺利进行。

商品价格的计算、交易条件的磋商（询盘、报盘、还盘、接受）、买卖合同的签订：主要是使我们通过信函进行交易磋商，掌握商务信函的书写，以及交易磋商的步骤和遇到意外情况时的应变能力。

按照习惯做法，在交易达成后并签订书面合同。

信用证的开证、审证和改证：主要是使我们以中间人的角色掌握如何开出信用证，审证以及买卖双方有异议时，根据开证申请人的意见进行改证。

操作7—2：出口签约—销售合同，如下：页脚内容1SALES CONFIRMATIONS/C No.: MH-FJDSC08Date: April 1st 2003The Seller:SHANGHAI MINHUA IMP./EXP. CO.,LTDThe Buyer: FUJIDA TRADING CO., LTD.Address: RM. 9012 UNION BUILDING,Address: TOKYO FUJIDA BUILDING, 11-212O2 ZHANGSHAN ROAD(N),FUJIDA 1-CHOME, CHIYODAKU SHANGHAI, CHINA TOKYO 102, JAPAN页脚内容2页脚内容3PACKING:NF911151 SET/BOX, 4 BOXES/CTN, 395CTNS/20'FCL, TOTAL 790CTNS IN2 20'FCLNC904HALF DOZ./BOX, 8 BOXES/CTN, 533CTNS/20'FCL, TOTAL 533CTNS IN 1 20'FCLNF1021 6/4081 SET/COLAR BOX,2 BOXES/CTN, 526CTNS/20'FCL, TOTAL 1052 CTNS IN 2 20'FCLNH9112 01 SET/COLAR BOX,2 BOXES/CTN, 621CTNS/20'FCL, TOTAL 621CTNS IN 1 20'FCLTOTAL: 2996 CARTONSPORT OF LOADING &DESTINATION:FROM SHANGHAI TO YOKOHAMASHIPMENT:TO BE EFFECTED BY THE SELLER DURING MAY 2003WITH PARTIAL SHIPMENTS AND TRANSSHIPMENT PROHIBITED.页脚内容4PAYMENT:BY IRREVOCABLE LETTER OF CREDIT AT 30 DAYS' SIGHT OPENED BY THE BUYERTHROUGH A BANK ACCEPTABLE TO THE SELLER TO REACH THE SELLER BEFOREAPRIL 25TH 2003 AND REMAIN VALID FOR NEGOTIATION IN SHANGHAI UNTILTHE 15TH DAY AFTER THE AFORESAID TIME OF SHIPMENT.INSURANCE:TO BE COVERED BY THE SELLER FOR 110% OF TOTAL INVOICE VALUE AGAINSTW.P.A.,RISK OF CLASH&BREAKAGE AND WAR RISK AS PER AND SUBJECT TO RELEVANTOCEANMARINE CARGO CLAUSES OF PEOPLE'S INSURANCE COMPANY OF CHINA DATED1/1/1981.Confirmed by:THE SELLERTHEBUYER页脚内容5SHANGHAI MINHUA IMP./EXP. CO.,LTD.XXXREMARKS:1. The buyer shall have the covering letter of credit which should reach the Seller 30 days before shipment, failing which the Seller reserves the right to rescind without further notice, or to regard as still valid whole or any part of this contract not fulfilled by the Buyer, or to lodge a claim for losses thus sustained, if any.2. In case of any discrepancy in Quality/Quantity, claim should be filed by the Buyer within 30 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 15 days after the arrival of the goods at port of destination.3. For transactions concluded on C.I.F. basis, it is understood that the insurance amount will be for 110% of the invoice value against the risks specified in the Sales Confirmation. If additional insurance amount or coverage required, the Buyer must have the consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.4. The Seller shall not hold liable for non-delivery or delay in delivery of the entire lot or a portion of the goods页脚内容6hereunder by reason of natural disasters, war or other causes of Force Majeure, However, the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registered airmail with a certifi-cate issued by the China Council for the Promotion of International Trade attesting such event(s).5. All deputies arising out of the performance of, or relating to this contract, shall be settled through negotiation.In case no settlement can be reached through negotiation, the case shall then be submitted to the China International Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rules.The arbitration shall take place in Shanghai. The arbitral award is final and binding upon both parties.6. The Buyer is requested to sign and return one copy of this contract immediately after receipt of the same.Objection, if any, should be raised by the Buyer within it is understood that the Buyer has accepted the terms and conditions of this contract.7. Special conditions: ( These shall prevail over all printed terms in case of any conflict.)页脚内容7页脚内容8。

2024年公司进出口贸易合同简单版甲乙双方在遵循平等、互利的原则基础上，经充分协商达成一致，甲乙双方约定以下事项：一、甲乙双方信息甲方（买方）：住所：____风险提示：甲乙双方在签订合同前，应对对方进行充分审查，以确保在供货及付款条件上采取适当措施，降低风险。

了解合作方的基本情况、保留营业执照复印件、身份证号码、家庭住址等信息，有利于合同履行及纠纷解决。

乙方（卖方）：住所：____风险提示：乙方作为供方，应关注对账方式、确认形式、付款时间、开具发票等事项的约定，以防止履行过程中产生分歧或诉讼纠纷。

二、买卖标的1. 名称：____2. 品种：____3. 规格：____4. 价格：____三、质量和数量保证乙方保证所供商品全新且符合合同规定的规格和质量标准，质量保证期为货物到达目的港后____个月。

四、生产国别和制造厂商1. 生产国：____2. 制造厂商：____五、包装包装需符合防压坏、防潮的基本要求，或满足甲方提出的其他特殊要求。

六、装运通知乙方在装货完毕后，应立即以函电方式通知甲方合同号码、货物名称、数量、发票价格、毛重、船名和船期。

若因乙方未及时通知导致甲方无法及时购买保险，乙方应承担一切损失。

七、付款条件甲方在收到乙方关于预计装船日期及准备装船数量的通知后，应于装运前____天通过____银行开立以乙方为受益人的不可撤消的信用证。

八、单据单据需使用与合同一致的文字，包括但不限于装船提单、发票、装箱单、重量单、品质及数量、重量证明书、装运通知电报抄本、航行证明书等。

九、保险自装船起由甲方自理，但乙方应按合同规定通知甲方。

若乙方未能通知，导致甲方遭受损失，乙方应承担全部责任。

十、检验和索赔货物到达目的口岸后，甲方有权申请____国商品检验局进行检验。

如发现品质、数量、重量与合同或发票不符，甲方有权在____天内向乙方提出索赔，费用由乙方承担。

十一、不可抗力因不可抗力导致乙方无法按时交货或不能交货，乙方不负责任，但需及时通知甲方并提供相关证明。

20XX 专业合同封面COUNTRACT COVER甲方：XXX乙方：XXX进出口业务操作手册（2024年版）本合同目录一览1. 定义与术语解释1.1 进出口业务1.2 操作手册1.3 2024年版2. 合同主体2.1 甲方（出口方）2.2 乙方（进口方）2.3 丙方（运输方）3. 进出口商品3.1 商品名称3.2 商品规格3.3 商品数量3.4 商品单价4. 合同金额与支付方式4.1 合同金额4.2 支付方式4.3 支付时间5. 运输与交付5.1 运输方式5.2 运输路线5.3 交货期限5.4 交货地点6. 质量与检验6.1 产品质量标准6.2 检验方式6.3 检验时间6.4 质量争议处理7. 进出口手续7.1 出口手续7.2 进口手续7.3 手续费用8. 保险与关税8.1 保险责任8.2 保险费用8.3 关税责任8.4 关税费用9. 违约责任9.1 甲方违约9.2 乙方违约9.3 丙方违约10. 争议解决10.1 协商解决10.2 调解解决10.3 仲裁解决10.4 法律途径11. 合同的生效、变更与终止11.1 合同生效条件11.2 合同变更11.3 合同终止12. 保密条款12.1 保密内容12.2 保密期限12.3 违约责任13. 法律适用与争议解决13.1 法律适用13.2 争议解决14. 其他条款14.1 合同的附件14.2 合同的修订14.3 合同的解除14.4 合同的继承第一部分：合同如下：第一条定义与术语解释1.1 进出口业务甲方（出口方）同意根据本合同的条款向乙方（进口方）提供商品，乙方同意接受该商品，并按照本合同约定的条款支付货款。

1.2 操作手册本操作手册是进出口业务操作的指南，包含了进出口业务的相关流程、规定和要求，甲乙双方应按照操作手册的规定进行操作。

1.3 2024年版本合同为2024年版的进出口业务操作手册，适用于2024年内的进出口业务操作。

第二条合同主体2.1 甲方（出口方）甲方是指具有进出口业务资质，从事进出口业务的企业或者个人。

操作一：建立业务关系你公司是位于上海西部的一家专营轻工业品的贸易公司。

公司成立50年以来，在国内外享有很高的声誉，在世界各地拥有大量的客户。

近来，INTERNET网络上有一则消息, 科威特FLEISHMAN-HILLARD公司欲求购中国产的钟, 公司全称和详细的地址为:Fleishman-Hillard Link Ltd.DENSO HALL, KUWAITPHONE: 77 66 4 79 - 22 04 87TELEX: 23035 PCOKR PKCABLE: ALPLUCINEFAX NO: 92-21-7736479请参照上述基本要求, 给对方发一封要求建立业务往来的邮件, 要求格式完整、正确，内容包括公司介绍、可提供的产品介绍, 并随寄商品目录。

信函中应表达想与对方建交的热切愿望。

信函日期：2003年3月2日参考答案操作一：建交参考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):FLEISHMAN-HILLARD LINK LTD. DATE: 02-MAR-01 DENSO HALL , KUWAITDear 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 importing and exporting light products for nearly half a century. By now, wehave 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. Last 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 confident 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 catalog that might be suitable for your market .With best regards!Yours faithfully,SHANGHAI FEIDA IMP.&EXP.CO.,LTD.MANAGER操作二：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。

班级：国际商务1001 姓名：邢慧敏学号：100604020108 上海闵华- MINHUA IMP.&EXP. CO.LTD. Tea Set and Kitchenware01建交函上海闵华进出口有限公司SHANGHAI MINHUA IMPORT&EXPORT CO.LTDDATE: 02 MARCH, 2001 Dear Miss Suzuki:We know at The Geneva International Fair that you are interested in our 15PC TEA SET. It was a pity that we didn't have the chance to talk with you in detail at that time. Our company is professional in import and export porcelain, products include all kinds of tea, tableware, kitchen utensils, etc. The series can not only be put to daily use but also be kept as collection, and have already met with warm welcome in other Japanese cities .I think it is our mutual benefit to establish business relationship with us, and I am confident you will find a steady demand in Tokyo.We have sent you our catalogue by air-mail and wait for your early inquiry.Best Regards.Yours truly,Shanghai Minhua Imp. & Exp. Co. Ltd×××Sales Manager02出口报价核算⒈商品：15头茶具货号：NF911151）实际成本=采购成本-退税收入=100-100×9%/（1+17%）=92.3077(元/套)2）20英尺集装箱装箱量：25/(0.545×0.285×0.407）＝395.4615，取整，395箱报价数量：4×395 ＝1580（套）3）国内费用：(1000+250+50+1200+1500+2000）/1580＝3.7975（元/套）4）出口运费＝820×8.25/1580＝4.2816（元/套）5）出口报价：FOBC5 ＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(92.3077+3.7975）/（1-5%-10%）/8.25＝13.70（美元/套）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）＝(92.3077+3.7975+4.2816）/(1-5%-10%-110%×1%）/8.25＝14.50（美元/套）2.商品：220CC咖啡杯碟货号：NC9041）实际成本＝采购成本－退税收入＝60-60×9%/(1+17%)＝55.3846（元/盒）2）20英尺集装箱装箱量：25/(0.4×0.353×0.332）=533.2947箱，取整，395箱报价数量：8×533 ＝4264（盒）3）国内费用:(1000+250+50+1200+1500+2000)/4264＝1.4071(元/盒) 4）出口运费＝820×8.25/4264＝1.5865（元/盒）5）出口报价FOBC5 ＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(55.3846+1.4071）/（1－5%－10%）/8.25＝8.10（美元/盒）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）＝(55.3846+1.4071+1.58650/(1－5%－10%－110%×1%）/8.25＝8.43（美元/盒）3.商品：16件厨房杂件货号：NY10216/4081）实际成本＝采购成本－退税收入＝80－80×9%/(1+17%)＝73.8462(元/套)2）20英尺集装箱装箱量：25/(0.565×0.35×0.24）＝526.7594箱，取整，526箱报价数量：2×526 ＝1052（套）3）国内费用：(1000+250+50+1200+1500+2000）/4264＝5.7034（元/套）4）出口运费＝820×8.25/1052＝6.4306（元/套）5）出口报价FOBC5=（实际成本+国内费用）/(1-佣金率-预期利润率）＝(73.8462+5.7034）/（1－5%－10%）/8.25＝11.34（美元/套）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）＝（73.8462+5.7034+6.4306）/（1-5%-10%－110%×1%）/8.25 ＝12.42（美元/套）4.商品：20头餐具货号：NY911201）实际成本＝采购成本－退税收入＝90-90×9%/（1+17%）＝83.0769（元/套）2）20英尺集装箱装箱量：25/(0.565×0.285×0.25)=621.0216箱，取整，621箱报价数量：2×261＝1242（套）3）国内费用：(1000+250+50+1200+1500+2000）/1242 ＝4.8309（元/套）4）出口运费＝820×8.25/1242＝5.4469（元/套）5）出口报价：FOBC5=（实际成本+国内费用）/（1-佣金率-预期利润率）＝(83.0769+4.8309）/（1－5%－10%）/8.25＝12.54（美元/套）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）=(83.0769+4.8309+5.4469)/(1-5%-10%-110%×1%）/8.25＝13.49（美元）03 发盘函上海闵华进出口有限公司SHANGHAI MINHUA IMPORT&EXPORT CO.LTDDATE: 12 MARCH, 2001 Dear Miss Suzuki:Thanks for your prompt reply of March 7th, 2001. We are glad to learn that our commodities have met your need. At your request, we now offer our favorable quotation as follows:Commodity: 15 pc Tea Set 220cc Cup&Saucer,16pc Kitchenware and 20 pc Dinner SetART. NO. : NF91115 NC904 NY10216/408 NH91120 Packing: 1SET/BOX 4BOXES/CARTON 395CTNS/20'FCLHALF DOZ./BOX 8BOXES/CARTON 533CTNS/20'FCL1SET/COLAR BOX 2 BOXES/CARTON 526 CTNS/20'FCL1SET/COLAR BOX 2 BOXES/CARTON 621 CTNS/20'FCL MEASURE : 54.5x28.5x40.7 40x35.3x33.2 56.5x35x2456.5x28.5x25GROSS/NET：19/14.5 KGS 25/23.5 KGS 14/11 KGS20/16.5 KGSPRICE:(CIFC5YOKOHAMA): US$ 14.50/SET US$ 8.43/BOXUS$ 12.42/SET US$ 13.49/SET SHIPMENT: Within 40 days of the receipt of the relevant L/C. PAYMENT: Irrevocable sight L/C in our favor issued by a bank acceptable to the seller for full amount of contract value. Insurance: To be affected against W.P.A., Risk of Clash & Breakage and War Risk for 110% of total invoice value.We hope that you will find the price reasonable, in case you need further information, please contact us without any hesitation.By the way, please be noted that we can only hold this quotation valid for 8 days. Your early reply will be appreciated.Best regards,Yours truly,Shanghai Minhua Imp.&Exp. Co., Ltd.XXXSales manager04出口还价核算1) 利润核算货号NF91115成交金额：13×395×4×8.25＝169455.00实际成本：100×395×4×1.08/1.17＝145846.1538国内费用：1000+250+50+1200+1500+2000＝6000.00海运运费：820×8.25＝6765.00保险费用：169455×110%×1%＝1864.005客户佣金：169455×5%＝8472.75总利润额：169455.00 - 145846.16 - 6000.00 - 6765.00 - 1864.005- 8472.75 ＝507.09货号NC904成交金额：7.5×533×8×8.25＝263835.00实际成本：60×533×8×1.08/1.17＝236160.00国内费用：1000+250+50+1200+1500+2000＝6000.00海运运费：820×8.25＝6765.00保险费用：263835×110%×1%＝2902.185客户佣金：263835×5%＝13191.75总利润额：263835.00 - 236160.00 - 6000.00 - 6765.00 - 2902.185- 13191.75＝－118394（此货号根据客户还价无利润，有亏损）货号NY10216/408成交金额：11.2×526×2×8.25＝97204.80实际成本：80×526×2×1.08/1.17＝77686.1538国内费用：1000+250+50+1200+1500+2000＝6000.00海运运费：820×8.25＝6765.00保险费用：97204.80×110%×1%＝1069.2528客户佣金：97204.80×5%＝4860.24总利润额：97204.80 - 77686.1538 - 6000.00 - 6765.00 - 1069.2528- 4860.24＝824.15货号NH91120成交金额：12.2×621×2×8.25＝125007.30实际成本：90×621×2×1.08/1.17＝103181.5384国内费用：1000+250+50+1200+1500+2000＝6000.00海运运费：820×8.25＝6765.00保险费用：125007.30×110%×1%＝1375.0803客户佣金：125007.30×5%＝6250.365总利润额：125007.30 - 103181.53 - 6000.00 - 6765.00 - 1375.0803-6250.365＝1435.322) 成本核算货号NF91115的实际成本：[13× (1-5%-8%-110%×1%)-820/1580] ×8.25-6000/1580 ＝84.0485采购成本：84.0485/1.08×1.17＝91.05（元）／套货号NC904的实际成本：[7.5× (1-5%-8%-110%×1%)-820/4264] ×8.25-6000/4264 ＝50.1571采购成本：50.1571/1.08×1.17＝54.34（元）／盒货号NY10216/408的实际成本：[11.2× (1-5%-8%-110%×1%)-820/1052] ×8.25-6000/1052 ＝67.2373采购成本：67.2373/1.08×1.17＝72.84（元）／套货号NH91120的实际成本：[12.2 × (1-5%-8%-110%×1%)-820/1242] ×8.25-6000/1242 ＝76.1808采购成本：76.1808/1.08×1.17＝82.53（元）／套3) 再次报价：在成本、运费和利润率改变的情况下，四个货号的报价如下：货号NF91115（CIFC5）[(95/1.17×1.08+6000/1580)/8.25+800/1580] / (1-5%-10%-110%×1%) ＝[11.0897+0.5063]/0.839＝13.8（美元）／套货号NC904（CIFC5）[(55/1.17×1.08+6000/4264)/8.25+800/4264]/(1-5%-8%-110%×1%)＝[6.3244+0.1876]/0.859＝7.6（美元）／盒货号NY10216/408（CIFC5）[(75/1.17×1.08+6000/1052)/8.25+800/1052]/(1-5%-8%-110% ×1%) ＝[9.0829+0.7605]/0.859＝11.5（美元）／套货号NH91120（CIFC5）[(85/1.17×1.08+6000/1242)/8.25+800/1242]/(1-5%-10%-110%×1%) ＝[10.0961+0.6441]/0.839＝12.8（美元）／套05还盘函上海闵华进出口有限公司SHANGHAI MINHUA IMPORT&EXPORT CO.LTDDATE: 22 MARCH, 2001 Dear Miss Suzuki:We are sorry to hear that you do not consider our price competitive. Nowadays price is no more the dominant factor in promoting sales .quality guarantees the market. Our products enjoy a fame of excellent quality, graceful design, soft color and reasonable price, all of which will add to your marketing force.Your situation is well understood and in view of showing our sincerity in concluding the deal, we would like to give you a special quotation, which we think will help you get a successful start in the market and partly cover the cost of your sales promotion.COMMODITY ART. NO. CIFC5 YOKOHAMA15PC TEA SET NF91115 US$ 13.8/SET220CC CUP & SAUCER NC904 US$ 7.6/BOX16PC KITCHENW ARE NY10216/408 US$ 11.5/SET20PC DINNER SET NH91120 US$ 12.8/SETAccording to our usual practice, time D/P will be accepted only after we have established a satisfactory long-term business relationship. For this first transaction, L/C at 30 days' sight is the best we can do.The products are marketable, and we could keep the offer valid for another 8 days. Please take the opportunity and send us immediately your affirmative reply.With best regards!Yours truly,Shanghai Minhua Imp. & Exp. Co. Ltd.XXXSales Manager06出口成交核算1. 成交金额：(13.8×3160+7.6×4264+11.5×2104+12.8×1242)×8.25＝116108×8.25 ＝957891.00（元）2. 实际成本：（95×3160+55×4264+75×2104+85×1242）×（1-1/1.17%×9%）＝798090×1.08/1.17＝736698.45（元）3. 国内费用：(1000+250+50+1200+1500+2000)×6＝36000（元）4. 出口运费：800×6×8.25＝39600（元）5. 出口保费：957891×110%×1%＝10536.801（元）6. 客户佣金：957891×5%＝47894.55（元）上缴利润＝成交金额－实际成本－国内费用－出口运费－保费－佣金＝957891－736698.45－36000－39600－10536.801－47894.55＝87161.20（元）利润率＝利润额/成交金额＝87161.20/957891＝9.10%07出口合同签订上海闵华进出口有限公司SHANGHAI MINHUA IMPORT&EXPORT CO.LTDDATE: 01APRIL, 2001 Dear Miss Suzuki:Thank you for your Order No.FJD-CN01.Attached is our signed S/C No.MH-FJDSC08 in duplicate. Please kindly countersign them and return one copy for our file.We assure you that we will try our best to execute the contract strictly conforming to the S/C stipulations. And we hope the goods will turn out to be satisfactory in your market. Please open the relative L/C in our favor immediately so that we can arrange shipment.Best regards!Yours truly,Shanghai Minhua Imp. & Exp. Co. Ltd.xxxxxSales Manager08审核信用证信用证存在的问题需要修改的理由1.国外到期 1. 易产生逾期交单2.投保险别有误 2.增加保费支出3.投保加成错误 3.增加保费支出4.信用证金额有误 4.无法全额出运货物5.两个品种货号有误 5.与实际出运货号不符6.三分之二正本提单议付不妥 6.受益人控制货权有风险7.三分之一正本提单直寄不妥7.受益人控制货权有风险8.受益人地址有误8.易出现单、证不符09修改信用证上海闵华进出口有限公司SHANGHAI MINHUA IMPORT&EXPORT CO.LTDDATE: 25APRIL, 2001 Dear Miss Suzuki:We are very glad to receive your L/C No. FJD-MHLC08, 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 follows:1. The place of expiry is in China, instead of "in Japan";2. Insurance should cover "W.P.A. Risk and Clash & Breakage and War Risk for total invoice value plus 10%", instead of "All Risks and War Risk for total invoice value plus 110%''；3. The amount is US$116,108.00, instead of "US$112,467.00"，and theamount in word have been amended accordingly；4. The covering goods are "Chinese Ceramic 15pc Tea set Art. No.NF91115, 220cc Cup & Saucer Art. No. NC904 , 16pc Kitchenware Art. No. NY10216/408, and 20pc Dinner Set Art. No. NH91120", instead of "Chinese Ceramic 15pc Tea set Art. No. 91115, 220cc Cup & Saucer Art. No. NC904, 16pc Kitchenware Art. No. NY10216, and 20pc Dinner Set Art. No. NH91120";5. 3/3 original clean on board ocean B/L made out to order and endorsed to our order marked "Freight Prepaid" and notify applicant is presented for negotiation.6. Delete Special Instructions 5) and insert the clause" Certificate stating that None-negotiable Shipping Documents must airmail to Fajitas Trading Co. Ltd.within 2 days after shipment is effected".7. The address of the beneficiary is 'RM.9012' instead of 'RM.9021'.Please amend the above accordingly.With best regards!Yours truly,Shanghai Minhua Imp. & Exp. Co. Ltd.XXXSales Manager14单据审核信用证0016100293496项下的结汇单据存在如下问题：所有单据均未显示出该批货物系分批装运的第一批。

操作一：建交参考上海闵华进出口有限公司Shanghai Minhua Imp. & Exp. Co. , Ltd.Add: Rm.9012 Union Building, Fax: 86-21-645378431202 Zhongshan Road (N), Tel: 86-21-64537876Shanghai, ChinaFUJIDA TRADING CO.，LTDDA TE：March 2nd 2001ADD: TOKYO FUJIDA BUILDING，11－2FUJIDA 1－CHOME，CHIYODAKUTOKYO 102，JAPANDear Madam,Thank you for your interest shown in our products during the 2000 International Fair, Geneva. It was a pity that we didn't have the chance to talk with you in detail at that time.We are writing you to introduce ourselves as one of the leading ceramics Imp. & Exp. companies in China and express our sincere wish to enter into business relationship with you. Having handled this line of business for over 20 years, we now enjoy a high reputation among our clients the world over. Our commodities, ranging from tea and dinner sets to kitchenware, are carefully designed to cater to customers with different tastes.Our 15pc. tea sets, in which you have shown special interested, have already met with warm welcome in other Japanese cities for it can not only be put to daily use but also be kept as collection. And we are confident that through our mutual efforts, they will find a steady demand in Tokyo.Please consult the catalog sent by air- mail, and we await your early inquiry with much interest. Best regards!Yours truly,Shanghai Minhua Imp.&Exp. Co., Ltd.XXXSales Manager操作二：报价参考商品：15头茶具货号：NF911151. 实际成本＝100－(100/1.17)× 9%＝92.3077（元）2. 一个20英尺集装箱所装货物的数量为：25/(0.545×0.285×0.407) ＝395箱4×395 ＝1580（套）3. 国内费用＝(1000+250+50+1200+1500+2000)/1580＝6000/1580 ＝3.7975（元）4. 出口运费＝820/1580＝0.5190（美元）5. FOBC5报价＝(92.3077+3.7975)/[8.25× (1－5%－10%)]＝11.6491/0.85＝13.70（美元）CIFC5报价＝[(92.3077+3.7975)/8.25+0.5190]/(1－5%－10%－1%×1.1) ＝14.50（美元）商品：220CC咖啡杯碟货号：NC9041. 实际成本＝60－(60/1.17)× 9%＝55.3846（元）2. 一个20英尺集装箱所装货物的数量为：25/(0.4×0.353×0.332) ＝533箱8 ×533 ＝4264（盒）3. 国内费用＝(1000+250+50+1200+1500+2000)/4264＝6000/4264 ＝1.4071（元）4. 出口运费＝820/4264＝0.1923（美元）5. FOBC5报价＝(55.3846+1.4071)/[8.25× (1－5%－10%)]＝6.8838/0.85＝8.10（美元）CIFC5报价＝[(55.3846+1.4071)/8.25+0.1923]/(1－5%－10%－1%×1.1) ＝8.43（美元）商品：16件厨房杂件货号：NY10216/4081. 实际成本＝80－(80/1.17)× 9%＝73.8462（元）2. 一个20英尺集装箱所装货物的数量为：25/(0.565×0.35×0.24) ＝526箱2 ×526 ＝1052（套）3. 国内费用＝(1000+250+50+1200+1500+2000)/4264＝6000/1052 ＝5.7034（元）4. 出口运费＝820/1052＝0.7795（美元）5. FOBC5报价＝(73.8462+5.7034)/[8.25× (1－5%－10%)]＝9.6424/0.85＝11.34（美元）CIFC5报价＝[(73.8462+5.7034)/8.25+0.7795]/(1－5%－10%－1%×1.1) ＝12.42（美元）商品：20头餐具货号：NY911201. 实际成本＝90－(90/1.17)× 9%＝83.0769（元）2. 一个20英尺集装箱所装货物的数量为：25/(0.565×0.285×0.25) ＝621箱2 ×621 ＝1242（套）3. 国内费用＝(1000+250+50+1200+1500+2000)/1242＝6000/1242 ＝4.8309（元）4. 出口运费＝820/1242＝0.6602（美元）5. FOBC5报价＝(83.0769+4.8309)/[8.25× (1－5%－10%)]＝10.6555/0.85＝12.54（美元）CIFC5报价＝[(83.0769+4.8309)/8.25+0.6602]/(1－5%－10%－1%×1.1)＝13.49（美元）操作三：发盘参考上海闵华进出口有限公司Shanghai Minhua Imp. & Exp. Co. , Ltd.Add: Rm.9012 Union Building, Fax: 86-21-645378431202 Zhongshan Road (N), Tel: 86-21-64537876Shanghai, ChinaFUJIDA TRADING CO.，LTDDA TE：March 12nd 2001ADD: TOKYO FUJIDA BUILDING，11－2FUJIDA 1－CHOME，CHIYODAKUTOKYO 102，JAPANDear Madam,Thanks for your letter of March 7th . We are glad to learn that our commodities have met your need. At your request, we now offer our favorable quotation as follows:Commodity：15pc Tea Set 220cc Cup &Saucer16pc Kitchenware 20pc Dinner SetART.NO.：NF91115 NC904 NY10216/408 NH91120Packing: 1 SET/BOX4BOXES/CARTON395 CTNS/20'FCLHALFDOZ./BOX8BOXES/CARTON533 CTNS/20'FCL1 SET/COLARBOX2BOXES/CARTON526 CTNS/20'FCL1 SET/COLARBOX2BOXES/CARTON621 CTNS/20'FCLMEASURE: 54.5x28.5x40.7 40x35.3x33.2 56.5x35x24 56.5x28.5x25 GROSS/NET：19/14.5 KGS 25/23.5 KGS 14/11 KGS 20/16.5 KGS PRICE(CIFC5YOKOHAMA):@ US$ 14.50/SET @ US$ 8.43/BOX @ US$ 12.42/SET @ US$ 13.49/SETShipment: Within 40 days of the receipt of the relevant L/C.Payment: Irrevocable sight L/C in our favor issued by a bank acceptable to the seller for full amount of contract value.Insurance: To be effected against W.P.A., Risk of Clash & Breakage and War Risk for 110% of total invoice value.We hope that you will find the price reasonable, in case you need further information, please contact us without any hesitation.By the way, please be noted that we can only hold this quotation valid for 8 days. Your early reply will be appreciated.Best regards,Yours truly,Shanghai Minhua Imp.&Exp. Co., Ltd.XXXSales Manager操作四：还价参考一. 根据对方还盘，四种商品的利润额和总利润率为:1. NF91115成交金额：13×395×4×8.25＝169,455.00实际成本：100×395×4×1.08/1.17＝145,846.1538国内费用：1000+250+50+1200+1500+2000＝6,000.00海运运费：820×8.25＝6,765.00保险费用：169455×110%×1%＝1,864.005客户佣金：169455×5%＝8,472.75预期利润：169,455.00 - 145,846.16 - 6,000.00 - 6,765.00 - 1,864.005- 8,472.75＝507.092. NC904成交金额：7.5×533×8×8.25＝263,835.00实际成本：60×533×8×1.08/1.17＝236,160.00国内费用：1000+250+50+1200+1500+2000＝6,000.00海运运费：820×8.25＝6,765.00保险费用：263835×110%×1%＝2,902.185客户佣金：263835×5%＝13,191.75预期利润：263,835.00 - 236,160.00 - 6,000.00 - 6,765.00 - 2,902.185- 13,191.75＝- 1183.943. NY10216/408成交金额：11.2×526×2×8.25＝97,204.80实际成本：80×526×2×1.08/1.17＝77,686.1538国内费用：1000+250+50+1200+1500+2000＝6,000.00海运运费：820×8.25＝6,765.00保险费用：97,204.80×110%×1%＝1,069.2528客户佣金：97,204.80×5%＝4,860.24预期利润：97,204.80 - 77,686.1538 - 6,000.00 - 6,765.00 - 1,069.2528- 4,860.24 ＝824.154. NH91120成交金额：12.2×621×2×8.25＝125,007.30实际成本：90×621×2×1.08/1.17＝103,181.5384国内费用：1000+250+50+1200+1500+2000＝6,000.00海运运费：820×8.25＝6,765.00保险费用：125,007.30×110%×1%＝1,375.0803客户佣金：125,007.30×5%＝6,250.365预期利润：125,007.30 - 103,181.53 - 6,000.00 - 6,765.00 - 1,375.0803- 6,250.365 ＝1,435.32总利润额：507.09 - 1183.94 + 824.15 + 1435.32＝1582.62元总利润率：（507.09 - 1183.94 + 824.15 + 1435.32）169,455.00+263,835.00+97,204.80+125,007.30＝0.24%二如果接受对方还盘，又保持8％的出口利润率，则采购价格为1.NF91115[13×(1-5%-8%-110%×1%)-820/1580] ×8.25-6000/1580＝84.048584.0485/1.08×1.17 ＝91.052.NC904[7.5×(1-5%-8%-110%×1%)-820/4264] ×8.25-6000/4264＝50.157150.1571/1.08×1.17 ＝54.343.NY10216/408[11.2×(1-5%-8%-110%×1%)-820/1052] ×8.25-6000/1052＝67.237367.2373/1.08×1.17 ＝72.844.NH91120[12.2×(1-5%-8%-110%×1%)-820/1242] ×8.25-6000/1242＝76.180876.1808/1.08×1.17 ＝82.53三在成本、运费和利润率改变的情况下重新报价(结果保留1位小数)1.NF91115[(95/1.17×1.08+6000/1580)/8.25+800/1580]/(1-5%-10%-110%×1%)＝[11.0897+0.5063]/0.839 ＝13.82.NC904[(55/1.17×1.08+6000/4264)/8.25+800/4264]/(1-5%-8%-110%×1%)＝[6.3244+0.1876]/0.859 ＝7.63.NY10216/408[(75/1.17×1.08+6000/1052)/8.25+800/1052]/(1-5%-8%-110% ×1%)＝[9.0829+0.7605]/0.859 ＝11.54.NH91120[(85/1.17×1.08+6000/1242)/8.25+800/1242]/(1-5%-10%-110%×1%)＝[10.0961+0.6441]/0.839＝12.8操作五：还盘参考上海闵华进出口有限公司Shanghai Minhua Imp. & Exp. Co. , Ltd.Add: Rm.9012 Union Building, Fax: 86-21-645378431202 Zhongshan Road (N), Tel: 86-21-64537876Shanghai, ChinaFUJIDA TRADING CO.，LTDDA TE：March 22nd 2001ADD: TOKYO FUJIDA BUILDING，11－2FUJIDA 1－CHOME，CHIYODAKUTOKYO 102，JAPANDear Madam,We are sorry to hear that you do not consider our price competitive.Nowadays price is no more the dominant factor in promoting sales; quality guarantees the market. Our products enjoy a fame of excellent quality, graceful design, soft color and reasonable price, all of which will add to your marketing force.Your situation is well understood and in view of showing our sincerity in concluding the deal, we would like to give you a special quotation, which we think will help you get a successful start in the market and partly cover the cost of your sales promotion.COMMODITY ART. NO. CIFC5 YOKOHAMA15PC TEA SET NF91115 @ US$ 13.8/SET220CC CUP & SAUCER NC904 @ US$ 7.6/BOX16PC KITCHENWARE NY10216/408 @ US$ 11.5/SET20PC DINNER SET NH91120 @ US$ 12.8/SETAccording to our usual practice, usance D/P will be accepted only after we have established a satisfactory long-term business relationship. For this first transaction, L/C at 30 days' sight is the best we can do.The products are marketable, and we could keep the offer valid for another 8 days. Please take the opportunity and send us immediately your affirmative reply.With best regards!Yours truly,Shanghai Minhua Imp. & Exp. Co., Ltd.XXXSales Manager操作六：成交参考商品: CHINESE CERAMIC1. 成交金额：(13.8×3160+7.6×4264+11.5×2104+12.8×1242)×8.25＝116108×8.25 ＝957,891.00（元）2. 实际成本：（95×3160+55×4264+75×2104+85×1242）×（1-1/1.17%×9%）＝798090×1.08/1.17＝736,698.45（元）3. 国内费用：(1000+250+50+1200+1500+2000)×6＝36,000（元）4. 出口运费：800×6×8.25＝39,600（元）5. 出口保费：957,891×110%×1%＝10,536.801（元）6. 客户佣金：957,891×5%＝47,894.55（元）上缴利润＝成交金额－实际成本－国内费用－出口运费－保费－佣金＝957,891－736,698.45－36,000－39,600－10,536.801－47,894.55＝87161.20（元）利润率＝利润额/成交金额＝87161.20/957891＝9.10%操作七：合同参考<1> <2>上海闵华进出口有限公司Shanghai Minhua Imp. & Exp. Co. , Ltd.Add: Rm.9012 Union Building, Fax: 86-21-645378431202 Zhongshan Road (N), Tel: 86-21-64537876Shanghai, ChinaFUJIDA TRADING CO.，LTDDA TE：April 1,2001ADD: TOKYO FUJIDA BUILDING，11－2FUJIDA 1－CHOME，CHIYODAKUTOKYO 102，JAPANDear Madam,Thank you for your Order No.FJD-CN01.Attached is our signed S/C No.MH-FJDSC08 in duplicate. Please kindly countersign them and return one copy for our file.We assure you that we will try our best to execute the contract strictly conforming to the S/C stipulations. And we hope the goods will turn out to be satisfactory in your market. Please open the relative L/C in our favor immediately so that we can arrange shipment.Best regards!Yours truly,Shanghai Minhua Imp.&Exp. Co., Ltd.xxxxxSales Manager操作七：合同参考<1> <2>SALES CONFIRMATIONS/C No.: MH-FJDSC08Date: April 1st 2001The Seller:SHANGHAI MINHUA IMP./EXP.CO.,LTDThe Buyer: FUJIDA TRADING CO., LTD. Address: RM. 9012 UNION BUILDING, Address: TOKYO FUJIDA BUILDING, 11-2 12O2 ZHANGSHAN ROAD(N), FUJIDA 1-CHOME, CHIYODAKU SHANGHAI, CHINA TOKYO 102, JAPANItem No. Commodity &SpecificationsUnit QuantityUnit Price(US$)AMOUNT(US$) CHINESE CERAMIC CIFC5 YOKOHAMA1 15PC TEA SETART. NO. NF91115SET 3160 13.80 43608.002 220CC CUP & SAUCERART. NO. NC904BOX 4264 7.60 32406.403 16PC KITCHENWAREART. NO. NY10216/408SET 2104 11.50 24196.004 20PC DINNER SETART. NO. NH91120SET 1242 12.80 15897.60TOTAL 116,108.00TOTAL CONTRACT V ALUE: SAY US DOLLARS ONE HUNDRED SIXTEEN THOUSAND ONE HUNDRED AND EIGHT ONL Y.PACKING:NF91115 1 SET/BOX, 4 BOXES/CTN, 395CTNS/20'FCL, TOTAL 790CTNS IN 2 20'FCLNC904 HALF DOZ./BOX, 8 BOXES/CTN, 533CTNS/20'FCL, TOTAL 533CTNS IN 1 20'FCLNF10216/4081 SET/COLAR BOX,2 BOXES/CTN, 526CTNS/20'FCL,TOTAL 1052 CTNS IN 2 20'FCLNH91120 1 SET/COLAR BOX, 2 BOXES/CTN, 621CTNS/20'FCL,TOTAL 621CTNS IN 1 20'FCLTOTAL: 2996 CARTONSPORT OF LOADING & DESTINATION: FROM SHANGHAI TO YOKOHAMA SHIPMENT: TO BE EFFECTED BY THE SELLER DURING MAY 2001WITH PARTIAL SHIPMENTS AND TRANSSHIPMENT PROHIBITED.PAYMENT:BY IRREVOCABLE LETTER OF CREDIT AT 30 DAYS' SIGHT OPENED BY THE BUYERTHROUGH A BANK ACCEPTABLE TO THE SELLER TO REACH THE SELLER BEFOREAPRIL 25TH 2001 AND REMAIN V ALID FOR NEGOTIATION IN SHANGHAI UNTILTHE 15TH DAY AFTER THE AFORESAID TIME OF SHIPMENT.INSURANCE: TO BE COVERED BY THE SELLER FOR 110% OF TOTAL INVOICEV ALUE AGAINST W.P.A.,RISK OF CLASH&BREAKAGE AND W AR RISK AS PER AND SUBJECT TO RELEV ANT OCEANMARINE CARGO CLAUSES OF PEOPLE'S INSURANCE COMPANY OF CHINA DA TED 1/1/1981.Confirmed by: THE SELLERTHE BUYER SHANGHAI MINHUA IMP./EXP. CO., LTD. XXXREMARKS:1. The buyer shall have the covering letter of credit which should reach the Seller 30 days before shipment, failing which the Seller reserves the right to rescind without further notice, or to regard as still valid whole or any part of this contract not fulfilled by the Buyer, or to lodge a claim for losses thus sustained, if any.2. In case of any discrepancy in Quality/Quantity, claim should be filed by the Buyer within 30 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 15 days after the arrival of the goods at port of destination.3. For transactions concluded on C.I.F. basis, it is understood that the insurance amount will befor 110% of the invoice value against the risks specified in the Sales Confirmation. If additional insurance amount or coverage required, the Buyer must have the consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.4. The Seller shall not hold liable for non-delivery or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natural disasters, war or other causes of Force Majeure, However, the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registered airmail with a certifi-cate issued by the China Council for the Promotion of International Trade attesting such event(s).5. All deputies arising out of the performance of, or relating to this contract, shall be settled through negotiation.In case no settlement can be reached through negotiation, the case shall then be submitted to the China International Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rules.The arbitration shall take place in Shanghai. The arbitral award is final and binding upon both parties.6. The Buyer is requested to sign and return one copy of this contract immediately after receipt of the same.Objection, if any, should be raised by the Buyer within it is understood that the Buyer has accepted the terms and conditions of this contract.7. Special conditions: ( These shall prevail over all printed terms in case of any conflict.)操作八：审证参考上海闵华进出口有限公司Shanghai Minhua Imp. & Exp. Co. , Ltd.Add: Rm.9012 Union Building, Fax: 86-21-645378431202 Zhongshan Road (N), Tel: 86-21-64537876Shanghai, ChinaFUJIDA TRADING CO.，LTDADD: TOKYO FUJIDA BUILDING，11－2FUJIDA 1－CHOME，CHIYODAKUTOKYO 102，JAPAN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投保险别有误增加保费支出投保加成错误增加保费支出信用证金额有误无法全额出运货物两个品种货号有误与实际出运货号不符三分之二正本提单议付不妥受益人控制货权有风险三分之一正本提单直寄不妥受益人控制货权有风险受益人地址有误易出现单、证不符操作九：改证参考上海闵华进出口有限公司Shanghai Minhua Imp. & Exp. Co. , Ltd.Add: Rm.9012 Union Building, Fax: 86-21-645378431202 Zhongshan Road (N), Tel: 86-21-64537876Shanghai, ChinaFUJIDA TRADING CO.，LTDDA TE：April 25th 2001ADD: TOKYO FUJIDA BUILDING，11－2FUJIDA 1－CHOME，CHIYODAKUTOKYO 102，JAPANDear MadamWe are very glad to receive your L/C No. FJD-MHLC08, 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 follows:1. The place of expiry is in China, instead of "in Japan";2. Insurance should cover "W.P.A. Risk and Clash & Breakage and War Risk for total invoice value plus 10%", instead of "All Risks and War Risk for total invoice value plus 110%''；3. The amount is US$116,108.00, instead of "US$112,467.00"，and the amount in word have been amended accordingly；4. The covering goods is"Chinese Ceramic 15pc Tea set Art. No. NF91115, 220cc Cup & Saucer Art. No. NC904, 16pc Kitchenware Art. No. NY10216/408, and 20pc Dinner Set Art. No. NH91120", instead of "Chinese Ceramic 15pc Tea set Art. No. 91115,220cc Cup & Saucer Art. No. NC904, 16pc Kitchenware Art. No. NY10216, and 20pc Dinner Set Art. No. NH91120";5. 3/3 original clean on board ocean B/L made out to order and endorsed to our order marked "Freight Prepaid" and notify applicant is presented for negotiation.6. Delete Special Instructions 5) and insert the clause" Certificate stating that None-negotiable Shipping Documents must airmailed to Fujida Trading Co., Ltd., within 2 days after shipment is effected".7. The address of the beneficiary is 'RM.9012' instead of 'RM.9021'. Please amend the above accordingly.Yours truly,Shanghai Minhua Imp.&Exp. Co., Ltd. xxxxxxSales Manager操作十： 订舱参考 <1> <2> <3>公司编号: BH08MH 出 口 货 物 订 舱 委 托 书日期: 9-May-011)发货人 SHANGHAI MINHUA IMP.&EXP. CO., LTD.1202 ZHONGSHAN ROAD(N), SHANGHAI CHINA 4)信用证号码 FJD-MHLC08 5)开证银行 THE FUKUOKA BANK, LTD 6)合同号码MH-FJDSC087)成交金额 US$116,108.008) 装运口岸 SHANGHAI 9)目的港 YOKOHAMA2)收货人 TO ORDER10)转船运输 NO11)分批装运 NO12)信用证效期 15-Jun-01 13)装船期限 31-May-01 14)运费 PREPAID 15)成交条件 CIFC5 YOKOHAMA 16)公司联系人 XXX17)电话/传真 X X X3)通知人 FUJIDA TRADING CO., LTD TOKYO FUJIDA BUILDING , 11-2 FUJIDA 1-CHOME, CHIYODAKU, TOKYO 102, JAPAN 18)公司开户行 Bank ofChina 19)银行帐号 11950582120)特别要求21)标记唛码 22)货号规格 23)包装件数 24)毛重 25)净重 26)数量 27)单价 28)总价CHINESE CERAMIC CIFC5 YOKOHAMAMH-FJDSC08 15PC TEA SETFUJIDANO.NF91115790CTNS 15010KG S 11455KGS 3160 SETSUSD13.80 USD43,608.0YOKOHAM A 220CC CUP &SAUCERNO.1-2996 NO.NC904 533CTNS 13325KG S 12525.5KG S 4264BOXE SUSD7.60USD32,406.416PCKITCHENW AR ENO.NY10216/408 1052CTN S 14728KG S11572KGS2104 SETSS USD11.50USD24,196.020PC DINNER SETNO.NH91120 621CTNS12420KG S 10246.5KG S 1242 SETSS USD 12.80 USD15,897.629)总件数 30)总毛重 31)总净重 32)总尺码33)总金额 2996CTN S 55483KG S 45799KGS 149.855 M3US$116,108.00 34)备注操作十： 订舱参考 <1> <2> <3>C O M M E R C I A L I N V O I C E1) SELLER3) INVOICE NO. 4) INVO SHANGHAI MINHUA IMP.& EXP. CO., LTD. MH-FJDSC089-May-0Address: RM.9012 UNION BUILDING , 5) L/C NO. 6) DATE 1202 ZHONGSHAN ROAD, (N) FJD-MHLC0814-Apr-0SHANGHAI, CHINAISSUED BYTHE FUKUOKA CITY BANK, LTD.2) BUYER 8) CONTRACT NO. 9) DATEFUJIDA TRADING CO.,LTD TOKYO 102, JAPAN1-Apr-01Address: TOKYO FJIDA BUILDING, 11-2 10) FROM 11) TOFUJIDA 1 - CHOME, CHIYODAKU SHANGHAI YOKOHAMATOKYO 102, JAPAN 12) SHIPPED BY 13) PRICE TERMCIF YOKOHAMA14) MARKS 15) DESCRIPTION OF GOODS 16) QTY. 17) UNIT PRICE 18) AMOUNMH-FJDSC08 CHINESE CERAMIC CIF YOKOHAMAFUJIDA 15PC TEA SETYOKOHAMA ART.NO.NF91115 3160 SETS USD13.80 USD 43,608 NO.1-2996 220CC CUP & SAUCERART.NO.NC904 4264BOXES USD 7.60 USD 32,40616PC KITCHENWAREART. NO. NY10216/408 2104 SETS USD 11.50 USD 24,19620PC DINNER SETART. NO. NH91120 1242 SETS USD 12.80 USD 15,897TOTAL: USD116,10819)TOTAL V ALUESAY US DOLLARS ONE HUNDRED SIXTEEN THOUSAND ONE HUNDRED AND EIGHT ONL Y.20) CERTIFICATIONTHE GOODS ARE OF CHINESE ORIGIN21)PACKINGNF91115 1 SET/BOX, 4 BOXES/CTN, 395CTNS/20'FCL, TOTAL 790CTNS IN 2 20'FCLNC904 HALF DOZ./BOX, 8 BOXES/CTN, 533CTNS/20'FCL, TOTAL 533CTNS IN 1 20'FCLNF10216/408 1 SET/COLAR BOX, 2 BOXES/CTN, 526CTNS/20'FCL, TOTAL 1052 CTNS IN 2 20'FCLNH91120 1 SET/COLAR BOX, 2 BOXES/CTN, 621CTNS/20'FCL, TOTAL 621CTNS IN 1 20'FCL22)GROSS WEIGHT55483KG TOTALL/C NO. FJD-MHLC08S/C NO.MH-FJDSC0823) ISSUED BYSHANGHAI MINHUA IMP.& EXP. CO., LTD.24) SIGNATUREXXX5 COPIES 操作十：订舱参考<1> <2> <3>P A C K I N G L I S T1) SELLER 3) INVOICE NO. 4) INVOICSHANGHAI MINHUA IMP.& EXP. CO., LTD. MR-FJDINV082001-5-9Address: RM.9012 UNION BUILDING, 5) FROM 6) TO1202 ZHONGSHAN ROAD, (N) SHANGHAI YOKOHASHANGHAI, CHINA 7) TOTAL PACKAGES(IN WORDS)TWO THOUSAND NINE HUNDRECARTONS2) BUYER 8) MARKS & NOS.FUJIDA TRADING CO.,LTD MR-FJDSC08Address: TOKYO FJIDA BUILDING, 11-2 FUJIDAFUJIDA 1 - CHOME, CHIYODAKU YOKOHAMATOKYO 102, JAPAN NO.1-29969) C/NOS. 10) NOS. & KINDS OF PKGS. 11)ITEM12)QTY. 13) G.W.(kg) 14) N.W.(kCHINESE CERAMIC1-790 790 CTNS 15PC TEA SET 3160 SETS 19/15010 14.5/11455ART.NO.NF91115791-1323 533 CTNS 220CC CUP & SAUCER 4264BOXES 25/13325 23.5/1252ART.NO.NC9041324-2375 1052 CTNS 16PC KITCHENWARE 2104 SETS 14/14728 11/11572ART. NO.NY10216/4082376-2996 621 CTNS 20PC DINNER SET 1242 SETS 20/12420 16.5/10246.5 24.999ART. NO. NH91120TOTAL: 2996 CTNS 55483KGS 45799KGS 149.855 L/C NO. FJD-MHLC0816) ISSUED BYSHANGHAI MINHUA IMP. & EXP. CO . LTD17) SIGNATUREXXX3 COPIES 操作十一：报关参考中华人民共和国海关出口货物报关单预录入编号: 海关编号:出口口岸上海备案号出口日期2001-5-20申报日期2001-5-12经营单位上海闵华进出口有限公司运输方式海运运输工具名称SEA DOGV.13提运单号MH-FJDBL08发货单位上海闵华进出口有限公司贸易方式一般贸易征免性质结汇方式信用证许可证号运抵国(地区)日本指运港YOKOHAMA境内货源地上海批准文号成交方式CIF 运费USD4800.00保费RMB5400.13杂费RMB36000.00合同协议号MH-FJDSC08 件数2996包装种类CARTONS毛重(公斤)55483净重(公斤)45799集装箱号AZ750806－11 随附单据商业发票及装箱单生产厂家上海闵华进出口有限公司标记唛码及备注MH-FJDSC08FUJIDAYOKOHAMANO.1-2996项号商品编号商品名称、规格型号数量及单位最终目的国(地区)单价总价币制征免016911.1010CHINESE CERAMIC横滨(日本) USDART.NO.NF91115 3160SETS 13.8 43608ART.NO.NH91120 1242sets 12.8 15897.6ART.NO.NC904 4264BOXES 7.6 32406.40ART. NO. NY10216/4082104 SETS 11.5 24196.00116108.00录入员录入单位兹声明以上申报无讹并承担法律责任海关审单批注及放行日期(签章)报关员审单审价XXX单位地址申报单位(签章) 征税统计上海中山北路1202号上海闵华进出口有限公司联合大厦9012室邮编电话填制日期查验放行XXX 64537876 2001-5-12操作十二：投保参考、装船参考海运出口货物投保单1)保险人：2)被保险人：中国人民保险公司上海闵华进出口有限公司8)运输工具: (船名) (航次)SEA DOG V.139)装运港: SHANGHAI 10)目的港: YOKOHAMA11)投保险别: 12)货物起运日期20-May-01 W.P.A.RISK OF CLASH & BREAKAGEWAR RISKAS PER I.C.C. OF P.I.C.C.13)投保日期：14)投保人签字：15-May-01 SHANGHAI MINHUA IMP./EXP. CO., LTD.XXX操作十二：投保参考、装船参考上海闵华进出口有限公司Shanghai Minhua Imp. & Exp. Co. , Ltd.Add: Rm.9012 Union Building, Fax: 86-21-645378431202 Zhongshan Road (N), Tel: 86-21-64537876Shanghai, ChinaFUJIDA TRADING CO.，LTD DA TE：May 15th 2001ADD: TOKYO FUJIDA BUILDING，11－2FUJIDA 1－CHOME，CHIYODAKUTOKYO 102，JAPANDear Madam:We are glad to inform you that the goods under L/C No.FJD-MHLC08 covering 2996 cartons of Chinese Ceramic have been dispatched by Seadog V13 this morning , the B/L no. is MH-FJDBL08 and the total invoice value is US$116,108.00.In accordance with your request, we enclosed one full set of copy documents, including commercial invoice, packing list, certificate of Chinese origin and bill of lading, for your clearance.Please make arrangement to receive the goods.Best regards!Yours truly,Shanghai Minhua Imp.&Exp. Co., Ltd.XXXXSales Manager操作十三：议付参考<1> <2> <3> <4> <5> <6> <7> <8> <9> <10>BILL OF EXCHANGENo. MH-FJDSC08For US$116108.00 SHANGHAI 27-M(place and date of issu (amount in figure)At 30 DAYS' sight of this FIRST Bill of exchange(SECpay to BANK OF CHINA, SHANGHAI BRANCH or oSAY UNITED STATES DOLLARS ONE HUNDRED TWELVE THOUSAND FOUR HUNDRED AND SEVEN ONL Y(amount in words)Value received for 10770SETS of CHINESE CERAMIC( quantity ) ( name of commodity )Drawn under THE FUKOKA CITY BANK, LTD.L/C No. FJD-MHLC08 dated 14-Apr-01To: THE FUKOKA CITY BANK, LTD. For and on behalf ofINTERNATIONAL DIVISION SHANGHAI MINHUA IMP.& EXP. CO1-1 HAKATAEKIMAE 3-CHOME HAKATA-KUFUKUOKA 812-91, JAPAN XXX(Signature)操作十三：议付参考<1> <2> <3> <4> <5> <6> <7> <8> <9> <10>B I L L O F L A D I N G1)SHIPPER 10)B/L NO. MR-FJDBL08SHANGHAI MINHUA IMP.& EXP. CO., LTD.Address: RM.9012 UNION BUILDING,1202 ZHONGSHAN ROAD, (N)C O S C OSHANGHAI, CHINA2)CONSIGNEE中国远洋运输（集团）总公司TO ORDERCHINA OCEAN SHIPPING (GROUP)3)NOTIFY PARTYFUJIDA TRADING CO., LTDTOKYO FUJIDA BUILDING , 11-2FUJIDA 1-CHOME, CHIYODAKUTOKYO 102, JAPAN4)PLACE OF RECEIPT 5)OCEAN VESSELSHANGHAI SEADOG6)VOYAGE NO. 7)PORT OF LOADING ORIGINALV.13 SHANGHAI8)PORT OF DISCHARGE 9)PLACE OF DELIVERY Combined Transport BILL OF LADING YOKOHAMA11)MARKS 12) NOS. & KINDS OF PKGS. 13)DESCRIPTION OF GOODS 14) G.W.(kg) 15) MEAS(m3)MR-FJDSC08FUJIDAYOKOHAMANO1-2996 2996 CARTONS CHINESE CERAMIC 55483 149.855FREIGHT PREPAIDL/C NO. FJD-MHLC0816)TOTAL NUMBER OF CONTAINERSOR PACKAGES(IN WORDS)SAY TWO THOUSAND NINE HUNDRED AND NINTY SIX CART FREIGHT & CHARGES REVENUE TONS RATE PER PREPAID COLLPREPAID AT PAY ABLE AT 17)PLACE AND DATE OF ISSUESHANGHAI 20-May-01 TOTAL PREPAID 18)NUMBER OF ORIGINAL B(S)LTHREE 21) 倪永海LOADING ON BOARD THE VESSEL COSCO SHANGHAI SHI CO.,LTD.19)DATE 20-May-01 20)BY 倪永海AS AGENT FOR THE CARRIER CCOSCO SHANGHAI SHIPPING CO.,LTD. OCEAN SHIPPING(GROUP) COMENDORSEMENT: SHANGHAI MINHUA IMP. & EXP CO,. LTD.X X X 3 COPIES操作十三：议付参考<1> <2> <3> <4> <5> <6> <7> <8> <9> <10>C O M M E R C I A L I N V O I C E1) SELLER 3) INVOICE NO. 4) INVOSHANGHAI MINHUA IMP.& EXP. CO., LTD. MH-FJDSC08 9-May-0Address: RM.9012 UNION BUILDING, 5) L/C NO. 6) DATE1202 ZHONGSHAN ROAD, (N) FJD-MHLC08 14-Apr-0SHANGHAI, CHINA ISSUED BYTHE FUKUOKA CITY BANK, LTD.2) BUYER 8) CONTRACT NO. 9) DATEFUJIDA TRADING CO.,LTD TOKYO 102, JAPAN 1-Apr-01Address: TOKYO FJIDA BUILDING, 11-2 10) FROM 11) TOFUJIDA 1 - CHOME, CHIYODAKU SHANGHAI YOKOHTOKYO 102, JAPAN 12) SHIPPED BY 13) PRICSEADOG V.13 CIF YOK14) MARKS 15) DESCRIPTION OF GOODS 16) QTY. 17) UNIT PRICEMH-FJDSC08 CHINESE CERAMIC CIF YOKOHAMAFUJIDA 15PC TEA SETYOKOHAMA ART.NO.NF91115 3160 SETS USD13.80NO.1-2996 220CC CUP & SAUCERART.NO.NC904 4264BOXES USD 7.6016PC KITCHENWAREART. NO. NY10216/408 2104 SETS USD 11.5020PC DINNER SETART. NO. NH91120 1242 SETS USD 12.80TOTAL:19)TOTAL V ALUESAY US DOLLARS ONE HUNDRED SIXTEEN THOUSAND ONE HUNDRED AND EIGHT ONL Y.20) CERTIFICATIONTHE GOODS ARE OF CHINESE ORIGIN21)PACKINGNF91115 1 SET/BOX, 4 BOXES/CTN, 395CTNS/20'FCL, TOTAL 790CTNS IN 2 20'FCLNC904 HALF DOZ./BOX, 8 BOXES/CTN, 533CTNS/20'FCL, TOTAL 533CTNS IN 1 20'FCLNF10216/408 1 SET/COLAR BOX, 2 BOXES/CTN, 526CTNS/20'FCL, TOTAL 1052 CTNS IN 2 20'FCLNH91120 1 SET/COLAR BOX, 2 BOXES/CTN, 621CTNS/20'FCL, TOTAL 621CTNS IN 1 20'FCL22)GROSS WEIGHT55483KG TOTALL/C NO. FJD-MHLC0823) ISSUED BYSHANGHAI MINHUA IMP.& EXP. CO., LTD.24) SIGNATUREXXX5 COPIES 操作十三：议付参考<1> <2> <3> <4> <5> <6> <7> <8> <9> <10>中国人民保险公司THE PEOPLE'S INSURANCE COMPANY OF CHINA总公司设于北京一九四九年立Head office: BEIJING Established in 1949保险单保险INSURANCE POLICY POLI 中国人民保险公司( 以下简称本公司)。

2024外贸进出口公司实习报告，三步走 1 2024外贸进出口公司实习报告，三步走 1精选3篇（一）公司概况2024年外贸进出口公司是一家专门从事进出口贸易的公司，成立于2023年。

公司总部位于中国，并在世界各地设有办事处和分支机构。

公司主要从事各种商品的进出口业务，包括但不限于电子产品、纺织品、机械设备等。

公司以客户的需求为导向，提供一站式的进出口解决方案，并致力于打造国际化的贸易合作平台。

实习岗位及工作内容我在公司的实习岗位是国际市场部助理。

主要负责协助市场经理完成各项市场开拓和销售工作。

具体的工作内容包括：1.参与市场调研和分析，了解国际市场的需求和竞争状况，为公司制定市场开拓战略提供数据支持。

2.协助制定和执行市场推广计划，包括参展、品牌推广、线上线下活动等，提升公司在国际市场的知名度和影响力。

3.跟进客户订单，及时处理客户的咨询、投诉和售后服务等事务，确保客户满意度。

实习心得及收获通过这次实习，我对外贸进出口行业有了更深入的了解，同时也提升了自己的专业能力和实践经验。

首先，我学会了如何进行市场调研和数据分析。

在实习期间，我参与了多个市场调研项目，通过采集和整理各种市场数据，对不同国家和地区的市场需求和潜力有了更清晰的认识。

同时，我也学会了使用市场调研工具和数据分析软件，能够更准确地评估市场前景和竞争态势。

其次，我锻炼了自己的沟通能力和组织协调能力。

在实习期间，我需要与不同部门和外部合作伙伴进行密切合作，协调资源和解决问题。

通过与同事的合作和交流，我学会了如何在团队中发挥自己的优势，提高工作效率。

最后，我深刻体会到了客户至上的原则。

在实习期间，我接触了许多客户，了解了他们对产品和服务的需求。

通过与客户之间的沟通和交流，我学会了如何倾听客户的意见和建议，并及时回应和解决问题。

客户至上是公司长期发展的关键，也是我在以后的工作中应该始终遵循的原则。

总结通过这次实习，我对外贸进出口行业有了更全面的了解，同时也提高了自己的专业能力和实践经验。

20XX 专业合同封面COUNTRACT COVER甲方：XXX乙方：XXX2024外贸实训合同：进出口业务实操版本合同目录一览第一条合同主体及定义1.1 甲方（出口方）1.2 乙方（进口方）1.3 甲方和乙方统称为“双方”第二条实训内容2.1 实训产品及规格2.2 实训业务流程2.3 实训期间的技术支持和培训第三条实训时间3.1 实训开始日期3.2 实训结束日期第四条实训地点4.1 甲方实训地点4.2 乙方实训地点第五条实训费用5.1 实训费用金额5.2 实训费用的支付方式和时间第六条实训成果的归属和使用权6.1 实训成果的归属6.2 实训成果的使用权第七条保密条款7.1 保密信息的定义7.2 保密信息的保护期限7.3 保密信息的泄露后果第八条违约责任8.1 甲方违约责任8.2 乙方违约责任第九条争议解决方式9.1 双方协商解决9.2 提交仲裁机构仲裁9.3 向人民法院提起诉讼第十条合同的生效、变更和解除10.1 合同的生效条件10.2 合同的变更10.3 合同的解除第十一条法律适用和争议解决11.1 适用法律11.2 争议解决方式第十二条其他条款12.1 双方约定的其他事项12.2 附件第十三条签字盖章13.1 甲方签字盖章13.2 乙方签字盖章第十四条合同生效日期14.1 合同生效日期第一部分：合同如下：第一条合同主体及定义1.3 甲方和乙方统称为“双方”。

第二条实训内容2.1 实训产品及规格实训产品为：____________（产品名称），规格为：____________（具体规格）。

2.2 实训业务流程实训业务流程包括但不限于：订单处理、货物生产、质量检验、包装运输、进口报关、支付结算等。

2.3 实训期间的技术支持和培训甲方应提供完整的技术支持和培训，确保乙方能够熟练掌握实训产品的操作方法和进出口业务流程。

第三条实训时间3.1 实训开始日期为：____________（年/月/日）。

3.2 实训结束日期为：____________（年/月/日）。

实训5 接受与出口签约操作【任务1】接受时核算预期出口利润率。

（1）核算出口成本出口成本=采购成本-出口退税额=采购成本-采购成本÷（1+增值税率）×出口退税率= 46.33－46.33÷（1+13%）×13%=41元/件（2）核算出口费用国内运费=1800÷20000=0.09元/千克垫款利息=采购成本×贷款年利率×垫款月数÷12=46.33×30%×4.35%×1.5÷12+46.33×70%×4.35%×1÷12=0.194元/千克其他国内费用=46.33×1%=0.463元/千克国内费用=国内运费+垫款利息+其他国内费用=0.09+0.194 +0.463=0.747元/千克国外运费=800×6.70÷20000=0.268美元/千克国外保费=7.00×6.70×110%×5‰=0.258元/千克出口费用= 0.747+0.268+0.258=1.273元/千克（3）核算成本利润率成本利润率=出口利润÷采购成本=（出口报价－出口成本－出口费用）÷采购成本=（7.00×6.70－41－1.273）÷46.33=9.99%（4）核算换汇成本换汇成本=国内出口总成本（人民币）÷FOB价格（外币）=（41+0.747）÷（7.00-800÷20000-7.00×110%×5‰）=6.03元/美元即接受国外客户7.00美元/件的报价后，能实现9.99 %的出口成本利润率，换汇成本为6.03元/美元。

【任务2】签订出口合同。

进出口公司实习报告进出口贸易实习报告范文【两篇】【进出口公司实习报告一】**年**月**日，我来到**进出口公司单证部实习。

在实习期间，我知道了一些基本的单证程序，有些原来在课本上或者实训课程上学的知识还是很实用的，让我感觉上手很快，在单据制作过程中，每个单位是有自己固定的模式，有些东西当然是课本上无法学会的。

还是很感谢单证部的胡老师和张姐交给我们的一些单证这块需要注意的东西。

最大的收获是让我们自己动手填空票据，也学会了如何从六联单中寻找自己需要的数据，在实际操作中，我们虽然主要的能够填写，但是还是会有一些细小的错误，这就让我以后从事相关的工作一个启示：做单据这块，虽然工作不是很难，但是一定要细心再细心，尤其是对于信用证这样的支付方式。

在这期间对于贸易流程需要的基本一套单据有了很深刻的了解，包括：定舱委托书，报关需要的核销单，发票，装箱单，商检的通关单，还有原产地证等，并不是每一票都需要所有的单据，而是根据客户的需要再制作相关的单据。

再就是我们亲自去了湖北贸易促进委员会，去那里盖原产地证书的章子，也是让我们去了解贸易的基本流程，以及需要了解的商检局或者贸促会的基本手续。

这些都是无法从学校学会的。

在xx进出口公司老员工的带领下，学到了一些贸易基本常识。

作为一个新人，不管是到哪里，在xx我学会了很多，首先是一个自己学的态度，在那里，我看了一些平时没有注意的书目，如《海关进出口税则》，《海关编码》，《ucp600》，《自由贸易区原产地证知识手册》等一些有关贸易的书籍，从自己的阅读中收获很多，也学会了很多。

再者，就是到一个新单位要积极主动的做事，看事情做事情，因为别人都有自己需要忙的事情，只能有空会跟你交流，你就要学会自己去看，去学别人的东西。

最后就是要学会使用各种办公软件，其实自己暑假已经在一家外企实习过，对于办公软件有些了解，可能没有经常使用，或者每个地方有自己的不一样东西，程序会有不同，所以在那，我也跟着我们一起实习的龚影映身上学会了许多办公用品的使用，如：传真机，扫描仪，打印机，复印机等。

上海闵华进出口公司T M T实习操作7—2(出口签约—销售合同)操作7—2：出口签约—销售合同，如下：SALES CONFIRMATIONS/C No.: MH-FJDSC08 Date: April 1st 2003The Seller:SHANGHAI MINHUA IMP./EXP. CO.,LTD T he Buyer: FUJIDA TRADING CO., LTD. Address: RM. 9012 UNION BUILDING, Address: TOKYO FUJIDA BUILDING, 11-2 12O2 ZHANGSHAN ROAD(N),FUJIDA 1-CHOME, CHIYODAKUSHANGHAI, CHINATOKYO 102, JAPANPACKING:NF911151 SET/BOX, 4 BOXES/CTN, 395CTNS/20'FCL, TOTAL 790CTNS IN2 20'FCLNC904HALF DOZ./BOX, 8 BOXES/CTN, 533CTNS/20'FCL, TOTAL 533CTNS IN 1 20'FCLNF10216/4081 SET/COLAR BOX,2 BOXES/CTN, 526CTNS/20'FCL,TOTAL 1052 CTNS IN 2 20'FCL NH911201 SET/COLAR BOX,2 BOXES/CTN, 621CTNS/20'FCL, TOTAL 621CTNS IN 1 20'FCLTOTAL: 2996 CARTONSPORT OF LOADING &FROM SHANGHAI TO YOKOHAMADESTINATION:SHIPMENT:TO BE EFFECTED BY THE SELLER DURING MAY 2003WITH PARTIAL SHIPMENTS AND TRANSSHIPMENT PROHIBITED.PAYMENT:BY IRREVOCABLE LETTER OF CREDIT AT 30 DAYS' SIGHT OPENEDBY THE BUYERTHROUGH A BANK ACCEPTABLE TO THE SELLER TO REACH THESELLER BEFOREAPRIL 25TH 2003 AND REMAIN VALID FOR NEGOTIATION INSHANGHAI UNTILTHE 15TH DAY AFTER THE AFORESAID TIME OF SHIPMENT.INSURANCE:TO BE COVERED BY THE SELLER FOR 110% OF TOTAL INVOICEVALUE AGAINST W.P.A.,RISK OF CLASH&BREAKAGE AND WAR RISK AS PER AND SUBJECTTO RELEVANT OCEANMARINE CARGO CLAUSES OF PEOPLE'S INSURANCE COMPANYOF CHINA DATED 1/1/1981.Confirmed by:THE SELLER THE BUYERSHANGHAI MINHUA IMP./EXP. CO., LTD.XXXREMARKS:1. The buyer shall have the covering letter of credit which should reach the Seller 30 days before shipment, failing which the Seller reserves the right to rescind without further notice, or to regard as still valid whole or any part of this contract not fulfilled by the Buyer, or to lodge a claim for losses thus sustained, if any.2. In case of any discrepancy in Quality/Quantity, claim should be filed by the Buyer within 30 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 15 days after the arrival of the goods at port of destination.3. For transactions concluded on C.I.F. basis, it is understood that the insurance amount will be for 110% of the invoice value against the risks specified in the Sales Confirmation. If additional insurance amount or coverage required, the Buyer must have the consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.4. The Seller shall not hold liable for non-delivery or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natural disasters, war or other causes of Force Majeure, However, the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registered airmail with a certifi-cate issued by the China Council for the Promotion of International Trade attesting such event(s).5. All deputies arising out of the performance of, or relating to this contract, shall be settled through negotiation.In case no settlement can be reached through negotiation, the case shall then be submitted to the China International Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rules.The arbitration shall take place in Shanghai. The arbitral award is final and binding upon both parties.6. The Buyer is requested to sign and return one copy of this contract immediately after receipt of the same.Objection, if any, should be raised by the Buyer within it is understood that the Buyer has accepted the terms and conditions of this contract.7. Special conditions: ( These shall prevail over all printed terms in case of any conflict.)。

操作7—2：出口签约—销售合同，如下：SALES CONFIRMATIONS/C No.: MH-FJDSC08Date: April 1st 2003The Seller:SHANGHAI MINHUA IMP./EXP. CO.,LTD T he Buyer: FUJIDA TRADING CO., LTD.Address: RM. 9012 UNION BUILDING,Address: TOKYO FUJIDA BUILDING, 11-2 12O2 ZHANGSHAN ROAD(N),FUJIDA 1-CHOME, CHIYODAKUSHANGHAI, CHINA TOKYO 102, JAPANPACKING:NF911151 SET/BOX, 4 BOXES/CTN, 395CTNS/20'FCL, TOTAL 790CTNS IN 2 20'FCLNC904HALF DOZ./BOX, 8 BOXES/CTN, 533CTNS/20'FCL,TOTAL 533CTNS IN 1 20'FCLNF10216/4081 SET/COLAR BOX,2 BOXES/CTN, 526CTNS/20'FCL,TOTAL 1052 CTNS IN 2 20'FCLNH911201 SET/COLAR BOX,2 BOXES/CTN, 621CTNS/20'FCL,TOTAL 621CTNS IN 1 20'FCL TOTAL: 2996 CARTONSPORT OF LOADING &DESTINATION:FROM SHANGHAI TO YOKOHAMASHIPMENT:TO BE EFFECTED BY THE SELLER DURING MAY 2003WITH PARTIAL SHIPMENTS AND TRANSSHIPMENT PROHIBITED.PAYMENT:BY IRREVOCABLE LETTER OF CREDIT AT 30 DAYS' SIGHT OPENED BY THE BUYERTHROUGH A BANK ACCEPTABLE TO THE SELLER TO REACH THE SELLER BEFOREAPRIL 25TH 2003 AND REMAIN VALID FOR NEGOTIATION IN SHANGHAI UNTILTHE 15TH DAY AFTER THE AFORESAID TIME OF SHIPMENT.INSURANCE:TO BE COVERED BY THE SELLER FOR 110% OF TOTAL INVOICE VALUE AGAINST W.P.A.,RISK OF CLASH&BREAKAGE AND WAR RISK AS PER AND SUBJECT TO RELEVANT OCEANMARINE CARGO CLAUSES OF PEOPLE'S INSURANCE COMPANY OF CHINA DATED 1/1/1981.Confirmed by: THE SELLERTHE BUYERSHANGHAI MINHUA IMP./EXP. CO., LTD.XXXREMARKS:1. The buyer shall have the covering letter of credit which should reach the Seller 30 days before shipment, failing which the Seller reserves the right to rescind without further notice, or to regard as still valid whole or any part of this contract not fulfilled by the Buyer, or to lodge a claim for losses thus sustained, if any.2. In case of any discrepancy in Quality/Quantity, claim should be filed by the Buyer within 30 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 15 days after the arrival of the goods at port of destination.3. For transactions concluded on C.I.F. basis, it is understood that the insurance amount will be for 110% of the invoice value against the risks specified in the Sales Confirmation. If additional insurance amount or coverage required, the Buyer must have the consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.4. The Seller shall not hold liable for non-delivery or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natural disasters, war or other causes of Force Majeure, However, the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registered airmail with a certifi-cate issued by the China Council for the Promotion of International Trade attesting such event(s).5. All deputies arising out of the performance of, or relating to this contract, shall be settled through negotiation.In case no settlement can be reached through negotiation, the case shall then be submitted to the China International Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rules.The arbitration shall take place in Shanghai. The arbitral award is final and binding upon both parties.6. The Buyer is requested to sign and return one copy of this contract immediately after receipt of the same.Objection, if any, should be raised by the Buyer within it is understood that the Buyer has accepted the terms and conditions of this contract.7. Special conditions: ( These shall prevail over all printed terms in case of any conflict.)[温馨提醒：合同协议是经验性极强的领域，无法思考和涵盖全面，最好找专业律师起草或审核后使用。

TMT国际贸易实训_上海金海贸易公司实验六出口成交核算第一篇：TMT国际贸易实训_上海金海贸易公司实验六出口成交核算实验六出口成交核算根据与F.L.SMIDTH 公司最终达成的交易条件，进行详细的出口合同核算：（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%＝33907.50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%因此，上缴利润为40122.08，利润率为5.92%。

第二篇：TMT国际贸易实训,上海金海贸易公司,操作六合同核算：1.成交金额＝(66.00×600+71.00×600)× 8.25 ＝6781502.购货总成本＝(210+250)×600＝276000 元3.退税总收入＝276000/(1+17%)×9%=21230.76924.实际成本＝276000-21230.7692=254769.23085.业务费用＝10×1200+(1000+700+800+500+2000+1000）=180006.出口运费＝3935×10×8.25=324637.50 7.出口保费＝678150×(1+10%)×0.9%＝6713.6858.客户佣金＝678150×5%＝33907.509.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%.第三篇：TMT国际贸易实训,上海金海贸易公司,操作二货号：YE803 261）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 241)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/辆第四篇：TMT国际贸易实训,上海金海贸易公司,操作四1）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＝0.9231xx＝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＝0.9231x208.2344＝0.9231xx＝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.第五篇：TMT国际贸易实训,上海金海贸易公司,操作十五金海贸易公司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/SFAX:（01）20 11 90DATE: May 20, 2003Dear Sirs,We feel deeply sorry for the mistake in our negotiation documents, which is made as a result of our clerk's carelessness.We really hope this incident will not affect negatively our friendly cooperation.We can guarantee that the quantity of the goods is exactly in the line with the stipulations of the relative contract.Since our goods have been shipped on time, would you be kind to make the payment through your bank.You may rest assured that such a mistake will never occur again.We are looking forward to your favorable reply.Yours sincerely,GOLDEN SEA TRADING CORP.ManagerXXX。

20XX 专业合同封面COUNTRACT COVER甲方：XXX乙方：XXX2024年进出口操作手册本合同目录一览第一条定义与解释1.1 本合同1.2 进出口操作手册1.3 双方1.4 日期第二条合同范围2.1 进出口操作手册的内容2.2 进出口操作手册的使用范围第三条双方责任3.1 甲方责任3.2 乙方责任第四条进出口操作流程4.1 进出口申请4.2 进出口审批4.3 进出口执行第五条进出口商品管理5.1 商品信息管理5.2 商品质量控制5.3 商品包装要求第六条物流与运输6.1 物流渠道选择6.2 运输时间安排6.3 运输费用承担第七条关税与税收7.1 关税计算7.2 税收支付7.3 税收优惠政策第八条付款方式与结算8.1 付款方式8.2 结算周期8.3 付款条件第九条违约责任9.1 甲方违约9.2 乙方违约第十条争议解决10.1 争议解决方式10.2 仲裁地点10.3 仲裁结果执行第十一条合同的生效、变更与终止11.1 合同生效条件11.2 合同变更11.3 合同终止第十二条保密条款12.1 保密信息范围12.2 保密义务期限12.3 保密泄露后果第十三条法律适用与争议解决13.1 法律适用13.2 争议解决方式第十四条其他条款14.1 合同附件14.2 双方签字盖章14.3 合同生效日期第一部分：合同如下：第一条定义与解释1.2 进出口操作手册：进出口操作手册是本合同的核心内容，详细记录了双方在进出口操作过程中的各项条款和规定，包括但不限于商品信息、进出口流程、物流运输等。

1.3 双方：甲方为出口方，乙方为进口方。

1.4 日期：本合同签订日期为2024年。

第二条合同范围2.1 进出口操作手册的内容：进出口操作手册内容包括但不限于商品信息、进出口流程、物流运输、关税税收、付款方式等双方在进出口操作过程中需要遵守的规定。

2.2 进出口操作手册的使用范围：进出口操作手册适用于甲方作为出口方与乙方作为进口方之间的所有进出口业务。

双城（集团）国际贸易公司2010-06-29 20:40:01| 分类：国贸实训作业| 标签：|字号大中小订阅操作一：建交参考双城（集团）国际贸易公司TWINS CITY GROUP INT'L TRADE CORP.地址：中国上海中山西路ADDR：SUITE 508,CONCH BUILDING 1271号海螺大厦508室1271 ZHONGSHAN RD(W)SHANGHAI, CHINA电话：86-21-62193941 TEL：86-21-62193941传真：86-21-62193977 FAX：86-21-62193977TO: N.V. NOM DA TE: March 2, 2001DEAR SIRS,We learned that you are a well-known importer of light industrial products in Europe, we take the liberty to write to you for the hope of establishing business relationship with you.We are an international trade corporation specialized in this line of business. From 1992, our total export volume has reached over 1 billion US dollars. We are developing to become one of the largest trading corporations in this area nationwide.We take great efforts to increase commodity types rather than quantity to promote the flexibility of competing in the world market. Above all, our clients' demands are always the first to be considered. The commodities we are now exporting are over 400 kinds with more than ten thousand specifications. We are also processing with supplied materials, samples and brands. The commodity we'd like to recommend to you is our " Fortune" brand aluminum outside garden furniture. It is specially designed for European market. We have sent our latest catalogue to you by airmail. As you will see, it is very romantic and beautiful for its lightness, graceful design and excellent craftsmanship. Further more, it can be disassembled so that it is easier for carrying. Some technique has won Chinese patent. And we are applying for European patent at present. We think this product will appeal to the most selective customers at your end.For any information as to our credit standing, please refer to the Bank of China, Shanghai Branch.Yours faithfully,TWINS CITY GROUP INT' TRADE CORP.XXX操作二：报价参考商品：幸运牌铸铝公园桌椅货号：DS-1-A1. 实际成本：400－(400/1.17)*8%＝372.6496 (元)2. 一个20'集装箱的货量：25/(0.5*0.4*0.378)＝330(箱)3. 国内费用＝(1700+50+1110+1500+1250)/330＝17.00 (元)4. 出口运费(USD)＝1980/330＝6.00 (美元)5. 10%利润时, 报价为:[(372.6496 + 17)/8.25]+6CIFC5 ＝--------------------------------＝63.44(美元)1-(1.1*1%+5%+10%)货号：DS-21. 实际成本＝700－(700/1.17)*8%＝652.1368 (元)2. 一个20'集装箱的货量：25/(0.9*0.408*0.4)＝170(箱)3. 国内费用＝(1700+50+1110+1500+1250)/170＝33.00 (元)4. 出口运费(USD)＝1980/170＝11.6471 (美元)5. 10%利润时, 报价为:[(652.1368+33)/8.25]+11.6471CIFC5 ＝-------------------------------- ＝112.87 (美元)1-(1.1*1%+5%+10%)货号：AS-21. 实际成本＝100－(100/1.17)*8%＝93.1624 (元)2. 一个20'集装箱的货量：25/(1.12*0.42*0.3)＝177(箱)2. 国内费用＝(1700+50+1110+1500+1250)/177 ＝31.6949 (元)3. 出口运费(USD)＝1980/177＝11.1864 (美元)4. 10%利润时, 报价为:[(93.1624+31.6949)/8.25]+11.1864CIFC5 ＝-------------------------------------＝31.37 (美元)1-(1.1*1%+5%+10%)货号：AS-11. 实际成本＝20－(20/1.17)*8%＝18.6325 (元)2. 一个20'集装箱的货量：25/(0.3*0.3*0.5)＝555(箱)2. 国内费用＝(1700+50+1110+1500+1250)/(555*4)＝2.5270 (元)3. 出口运费(USD)＝1980/(555*4)＝0.8919 (美元)4. 10%利润时, 报价为:[(18.6325+2.5270)/8.25]+0.8919CIFC5 ＝------------------------------------＝4.12 (美元)1-(1.1*1%+5%+10%)报价为:DS-1-A@ US$ 63.44/SET CIFC5 ROTTERDAMDS-2@ US$ 112.87/SET CIFC5 ROTTERDAMAS-2@ US$ 31.37/PC CIFC5 ROTTERDAMAS-1@ US$ 4.12/PC CIFC5 ROTTERDAM操作三：发盘参考双城（集团）国际贸易公司TWINS CITY GROUP INT'L TRADE CORP.地址：中国上海中山西路1271号A DDR：SUITE 508,CONCH BUILDING海螺大厦508室1271 ZHONGSHAN RD(W)SHANGHAI, CHINA电话：86-21-62193941 TEL：86-21-62193941传真：86-21-62193977 FAX：86-21-62193977TO: N.V. NOM DATE: March 12, 2001Dear sirs,Thank you very much for your inquiry dated March 7, 2001 about our "Fortuna" brand aluminum garden furniture. The specific articles you are interested in are surely the best among our products and they are more profitable than those sold in single form.In compliance with your request, we'd like to quote you as follows:"Fortuna" brand aluminum garden furnitureCommodity : A lum Set Of 3pc 4pc Alum GardenSettingAlum Stand Mail BoxAlum FlowerBasket 13Art. no. : DS-1-A DS-2 AS-2 AS-1Packing : 1 pc/poly bag1set/carton1 pc/poly bag1set/carton1 pc/poly bag1 pc/carton 4 pcs/cartonmeasure ： 50 X 40 X 37.8CM 90 X 40.8 X 40CM 112 X 42 X 30CM 30 X 30 X 50CM Gross/Net : 22/20 KGS 50/45 KGS 17/15 KGS 8/7.6 KGSPrice Term:CIFC5 ROTTERDAMUnit Price: US$ 63.44/SET US$ 112.87/SET US$ 31.37/PC US$ 4.12/PC Min. quan.: one 20' container for each art. NoShipment : 30 days after receipt of your relevant L/C.Payment : By irrevocable L/C at sight.Insurance : The seller shall cover insurance against All Risks for 110% invoice value as per P.I.C.C dated 1/1/1981.By the way, we are sorry to say that we cannot accept the idea of using your brand. As we are applying for the European patent, it is comprehensible that we want to sell our goods on our own brand. "Fortune" is a good brand; we just hope it will bring a fortune to both of us.For your information，our vice general manager Mr. Yang flew to Europe yesterday on business. He had brought with him some samples of our products. He will call on you during his stay.Our offer is valid in 7 days. We look forward to receiving your initial order.Yours faithfullyTWINS CITY GROUP INT'L TRADE CORP.XXX操作四：还价参考1. 客户还价后的利润额和利润率：客户还盘：DS-1-A: 63.44 ×(1-10%)＝57.10DS-2: 112.87×(1-10%) ＝101.58AS-2：31.37×(1-10%) ＝28.23AS-1: 4.12×(1-10%) ＝3.71总货款收入: (57.10×330+101.58×170+28.23×177+3.71×2220)×8.25＝49,344.51×8.25＝407,092.2075（元）实际总成本＝购货总成本－总退税收入＝（400×330+700×170+100×177+20×2220）×[1-（1+17%）×8%]＝313100×1.09/1.17 =291,691.4529（元）业务费用＝(1700+50+1110+1500+1250)×4＝22,440.00（元）出口运费＝1980×4×8.25＝65,340.00 （元）出口保费＝407,092.2075×110%×1%＝4478.0143 （元）客户佣金＝407,092.2075×5%＝20,354.6104（元）利润总额＝货款收入－实际成本－业务费用－出口运费－保费－客户佣金＝407,092.2075 - 291,691.4529-22,440-65,340-4478.0143-20,354.6104＝2788.13（元）利润率＝2788.13/291,691.4529 ＝0.68%经客户还价后出口商的利润总额为2788.13元人民币, 利润率为0.68 %。