第三章还盘和出口还价核算

国际商学系徐艳琴邮箱：[e-mail]出口贸易模拟操作第二章还盘与出口还价核算Buyersellerenquiry→(Arequestfortradeterms)←offer(Statementabouttradeterms)counter-offer→(?)←counter-counteroffers(?)还盘出口还盘还盘（Counter-Offer）•对于卖方报价或发盘所载的品质、数量、价格、装船日期、付款条件等，买方需要作全部或部分的修改要求，提出新的交易条件，成为还盘。•交易通常要经过多次反复还盘才能最终达成协议。在出口方发盘后，进口方往往会就价格进行还盘。这时出口方通常面临三种选择：一是完全接受对方的还价，合同即告成立；二是坚持原价，即拒绝对方的还价；三是针对对方的还价进行再还价，或是有条件地接受对方的还价。还盘函的基本结构1.破题部分•对其发盘或报价表示感谢2.承接部分•申明条件不适当•提出本公司希望的条件3.结尾部分•期望得到回复破题部分就对方的发盘表示感谢•WearegladtoreceiveyourletterofMarch22•WethankyouforyourofferofMay15forDigitalWatchAZ-83.•YourofferforCarStereosetisappreciated.•InreplytoyourofferofApril15,wewouldliketomakethefollowingcounteroffer:承接部分(1)声明条件不恰当•Weregrettosaywecannotacceptyourofferbecauseyourpriceistoohigh.•Thepriceofyourgoodsisabout5%higherthanthatofothermanufacturers’.•Yourtermsofpaymentbyasightdraftaretoohardforus.Allotherfirmsaregrantingusthetermsofadraftat60days.•YourdeliverydateofJune30istoolateforoursummercollection,whichistobefinishedduringMay.•Theminimumorderof200dozenistoobigforus.(2)提出自己希望的条件•Ifyoucouldmakea10%discount,wewouldbepleasedtogiveyouanorderfor50sets.•Ifyoucanmakeareductionof5%,wemaygiveyoualargetrialorder.•Willyoupleasereducetheminimumorderto100dozen?Ifyoucan,wearethinkingofplacingareadyorderwithyou.•Wearepreparedtogiveatrialorderof100dozenprovidedyouguaranteedeliveryonorbeforeMay31.•Wewouldlikeyoutogiveusthetermsofadraftat60daysinsteadofadraftatsight.结尾部分期望得到回复•Wehopeyouwillagreetooursuggestionsandlookforwardtoreceivingatrialorderfromyou.•Wewillappreiceteitifyouwillconsiderourconsiderournewofferfavorablyandfaxusyouracceptanceassoonaspossible.DearMrWang,Wearegladtoreceiveyourofferofmarch16andrelativesamples.Inreply,weregrettosaythatyourpricesarenotcompetitiveenough.Informationhereindicatesthatplushtoysfromothersupplierssoldabout5%lowerthanyours.wereallyappreciatethegoodworkmanshipandlovelydesignsofyourproducts,butarealsoawarethatthepricelevelcountsmuch,especiallyintheinitialsalesstage.tosetupthetrade,maywesuggestyougiveaspecialdiscountasfollows:KB0278USD9.3/setKB0677USD14.0/setKB5411USD11.1/setKB7900USD14.9/setCIFRotterdamon20’FCLbasisMeanwhile,weusuallydealwithourclientsonD/Pterms,whichiseasierandcostsavingthanL/C.Wehopethatmethodofpaymentwillbeacceptabletoyoualso.Actually,competitvepricesandflexiblepaymenttermsforatrialordercanoftenleadtoabigmarketsharewithgreatprofitinthefuture,Wehopeyouwilltakethisfactorintoaccountandwaitforearlyreply.yourstrulyCounter-offerDearMrTrooborg,WearepleasedtoreceiveyourmailofMarch.21.Muchtoourregret,wefinditimpossibletocomplywithyourrequest.Yourofferistoolowandcannotserveasabasisforfurthernegotiationwithourmanufacturers,Asyoumightbeware,materialsandwageshaverisenconsiderablythesedays.ThepriceswequotedonMarch.16wereveryfavorableifyoutakethequalityandcraftsmanshipintoconsideration.Itishardforustomakefurtherconcession.However,inordertodevelopourmarketinyourarea.Wehavedecidedtogiveyouanexceptionalofferasfollows:CIFRotterdamon20’FCLbasisArtNO.KB0278USD9.6/setArtNO.KB0677USD14.5/setArtNO.KB5411USD11.5/setArtNO.KB7900USD15.4/setOtherconditionsremainedunchanged.WehavenotedyourrequestforD/Pterms.Unfortunatelyourcompanyneverofferdocumentarycollectiontermstocustomersuntiltheytradedwithusforoverayear.Wearereallysorrythatwecannotbemorehelpfulatpresent.Inveiwoftheheavydemandforthisline,weadviseyoutoplaceanorderatyourearliestconvenienceifpromptshipmetisrequired.Welookforwardtoyourfavorablereply.Yourssincerely,DavidWang第二部分还盘价格核算进出口业务中，面对买家的还价，出口商可以采取的对策：•努力说服客户接受原报价，不作让步。•减少公司的利润以满足客户的降价要求。•降低采购成本。•缩小费用开支以达到降价目的。1、利润=销售收入+退税收入-实际成本-国内费用-出口运费-出口保险费-客户佣金2、国内采购成本=销售收入+退税收入-销售利润-国内费用-出口运费-出口保险费-客户佣金3、FOB=成本+费用+利润=实际成本+国内费用+新预期利润=实际成本+国内费用+报价X重新调整利润率CFR=成本+费用+利润=实际成本+国内费用+出口运费+新预期利润=实际成本+国内费用+出口运费+报价X重新调整利润率CIF=成本+费用+利润=实际成本+国内费用+出口运费+出口保险费+新预期利润=实际成本+国内费用+出口运费+出口保险费+报价X重新调整利润率FOBC=成本+费用+利润=实际成本+国内费用+客户佣金+新预期利润=实际成本+国内费用+客户佣金+报价X重新调整利润率CFRC=成本+费用+利润=实际成本+国内费用+出口运费+客户佣金+新预期利润=实际成本+国内费用+出口运费+客户佣金+报价X重新调整利润率CIFC=成本+费用+利润=实际成本+国内费用+出口运费+出口保险费+客户佣金+新预期利润=实际成本+国内费用+出口运费+出口保险费+客户佣金+报价*重新调整利润率注意：•出口定额费用=单位产品采购成本*出口定额费率•国内包干费=总包干费金额/交货数量•海运费=总海运费X汇率/交货数量•垫款利息=单位产品采购成本*年利率*占款月数/12•保险费=CIF成交价格*110%*保险费率•银行手续费=成交价格*银行手续费率•佣金=成交价格*佣金率练一练2012年6月,某出口公司出口陶瓷制餐具，数量为1个20尺货柜,进货成本150元/套(含17%增值税,退税率9%)，每箱装1套货物。20尺货柜(按25个立方米计)需发生的费用有:运杂费900元,商检及报关费200元,港杂费700元,公司业务费1300元,其它费用950元,深圳到纽约20英尺货柜包箱费率2250美元,美元对人民币汇率为1:8.25。货物外箱体积为0.4M*0.35M*0.38M。我方对外报价为每套25.10美元CFR纽约,客户还价每套22美元CFR纽约。现在需要我们考虑以下三个问题,请分别计算出来。1.按客户还价,核算我方盈亏情况，总利润额及利润率.2.保持5%利润的还价情况3.保持8%利润的国内采购价调整情况.（1）按照客户还价，求出我方是否能得到利润:外箱体积：0.4x0.35x0.38cm=0.0532立方米报价数量:20英尺货柜(按25立方米计算)包装件数=25/0.0532=469箱(每箱装一套)销售收入=22x8.25=181.5元退税金额=采购成本/（1+增值税率）x退税率实际成本=采购成本-采购成本/(1+增值税率)x退税率=150-150/(1+17%)x9%=150-11.5385=138.4615元/套国内费用总额=运杂费900元+商检报关费200元+港区港杂费700元+公司业务费1300元+其它费用950元=4050元。每套餐具国内费用=4050/469=8.6353元海运费=2250美元/470x8.25=39.5789元/套销售利润=销售收入-实际成本-国内费用-海运费=181.94-138.4615-8.6353-39.5789=-5.18元/套利润为负数，每套亏损4.7286元，亏损率为4.7286/181.5=2.85%（2）按照我方保持5%利润还价情况：CFR价=实际成本+国内费用+海运费+利润=138.4615+8.617+39.5901+报价x5%将等式两边移项得：CFR价—报价x5%=138.4615+8.617+39.