出口模拟实训参考

1出口模拟实训一建立业务关系询盘信GUANGZHOUDAILYIMP.&EXP.CORP.,LTDAdd:NO.53,GuangzhoupanyudistrictNaCunTowninChinaTel:02085473625FAX:[phone]JUNE7TH2016GREGORYASSOCS，INCUnitedSTATES#132,GreatRd,Ste,203,Stow,MAFAX：0019788978399TELE：0019788977899EMAIL：N.A.DearSirs,WehaveyournameandaddressfromtheInternetandaregladtolearnthatyouareseekingforsportsshoes.Wespecializeintheexportofsportsshoesandarepleasedtoenterintobusinessrelationswithyou.OurcompanywasoneoftheleadingImp.&Exp.CompaniesinGUANGZHOUinthisline.Asthecommoditieswesupplyareofgoodqualityandreasonableprice,wehavewonaverygoodreputationfromourclientsallovertheworld.Wetakethelibertyofwritingtoyouwithaviewtoestablishingbusinessrelationswithyouandaresendingyoubyseparatepostourillustratedcatalogsforyourreference.Welookforwardtoyourearlyreplyandtrustthatthroughourcooperationweshallbeabletoconcludesometransactionswithyouinthenearfuture.WithbestregardsYoursfaithfully,GUANGZHOUDAILYI/ECORP.LiXIAOFENG2出口模拟实训二出口报价核算及发盘出口报价核算进货费用：仓储费：100国内运杂费：400包装费：300港杂费：600商检费：350报关费：50出口内外包装费12/木箱其他：1200国内费用（本币）3600国际运费USD22001、出口报价核算货号：男运动鞋（40）实际采购成本＝供货价格－供货价格×退税率/（1+增值税率）＝300-300×13%/（1+17%）＝305.37元/套国内费用＝[400+350+50+600+1200+（12）×20]/1000＝2.84元/套出口运费＝3000×6.5/1000＝19.5元/套CIFC3＝(305.37+2.84+19.5)/(1-110%×0.90%-3.00%-10.00%)/6.5＝53美元/套CIFC3=CFR/(1-110%*保险费率-佣金率-利润率)/汇率货号：男运动鞋（42）实际采购成本＝供货价格－供货价格×退税率/（1+增值税率）＝330-330×13%/（1+17%）＝335.907元/套国内费用＝[400+350+50+600+1200+（12）×20]/1000＝2.84元/套出口运费＝3000×6.5/1000＝19.5元/套CIFC3＝(335.907+2.84+19.5)/(1-110%×0.90%-3.00%-10.00%)/6.5＝63.76美元/套CIFC3=CFR/(1-110%*保险费率-佣金率-利润率)/汇率发盘函GUANGZHOUDAILYIMP.&EXP.CORP.,LTDAdd:NO.53,GuangzhoupanyudistrictNaCunTowninChinaTel:02085473625FAX:[phone]JUNE10th2016GREGORYASSOCS，INCUnitedSTATES#132,GreatRd,Ste,203,Stow,MAFAX：0019788978399TELE：0019788977899EMAIL：N.A.DearSirs,ThankyouforyourenquiryofJune7th,2015.Weareverygladtolearnthatyouareinterestedinourproducts.Recentlywehavereceivedalargenumberofordersfromourclientsanditseemsthatthedemandisstillincreasing.Wehopethesamethingwillhappeninyourmarketandareverygladtoquoteasfollows:3Commodity:ART.NOsportsshoesUSD53/setCIFC3ASEBPacking:Allgoodsinwoodencasesof10setseachand20woodencasesinone20'FCLcontainerShipment:Shipmentistobeeffectedwithin30daysofthereceiptftherelevantL/C,butnotlaterthanAugust31,2016.Insurance:Tobecoveredbythesellerfor110%oftotalinvoicevalueagainstallrisksandwarriskssubjecttoCIC,dated1/1/1981.Payment:Byirrevocablesightletterofcreditforfullamountoftheinvoicevalue.Thisquotationisvalidfor7daysandwearelookingforwardtoreceivingyouorder.Bestregards!Yoursfaithfully,GUANGZHOUDAILYI/ECORP.LiXIAOFENG4成交核算表出口成本预算表编号：150601日期：JUNE7thth2016商品名称及规格：男性运动鞋40码42码成交数量：800SETS供货单位：浙江匡业特鞋业有限公司出口国家/地区：美国买方：GREGORYASSOCS，INCUnitedSTATES.出口报价：USD52.8053.0064.3068.23收入栏J合同金额：USD42240V汇率：6.5(目前是6.5)S成交金额：RMB274560成本栏收购价（含税进货价款）274560含增值税率：17%扣除出口退税收入：30506.667退税收入=收购价*退税率/(1+17%)退税率：15%A.实际采购成本：RMB244053.333实际采购成本=收购价-退税收入费用栏进货费用：RMB仓储费：100国内运杂费：400包装费：300港杂费：600商检费：350报关费：50其他：1400B.国内费用RMB3600出口总成本C：（FOB成本）RMBC=A+BRMB247653.333出口运费F：USD2400=RMB15600计算标准和费率：20’FCLCFR成本（本币）：（C+F）RMB263253.333出口保费I：（USD/RMB）400.954/2606.207投保险别及相应保费率：一切险0.6%战争险0.3%总保费率：0.9%CIF=CFR/(1-110%*保险费率)加1成投保金额：324802.5I=CIF*110%*保险费率CIF成本（本币）：（=C+F+I）265859.537佣金C：RMB8858.25佣金=含佣价*佣金率佣金率：3%含佣价=净价/(1-佣金率)计佣基数：295275CIFC成本（外币/本币）：（=C+F+I+C）271643.0125利润栏L成交利润额S-CIFC：23631.9875成交利润率：L/J/V：8%复核：主管部门意见：财务部门意见：总经理批示：5出口模拟实训三合同的签订销售合同的缮制销售合同SALESCONTRACT编号No.SC-150626日期DateJune26th2015thesellers:天津泰富进出口有限公司TIANJINTIFERTIMP.&EXP.CORP.,LTD.Add:NO.56,ZHUJIANGROAD,TIANJIN,CHINAPostCode:300221buyers:TOMESSRS:AMENLICOMPANY,ETHIOPIA.ADD:#5054-7KINGSTREET,ETHIOPIATEL:(+03)3434FAX:(+03)3436兹确认售予以、你方下列货品，其成交条款如下：Weherebyconfirmhavingsoldtoyouthefollowinggoodsonthetermsandconditionsasspecifiedbelow:(1)货物名称及规格NameofCommodityandSpecifications(2)数量Quantity(3)单价Unitprice(4)总值TotalAmounthardwaretoolscasearticleno.TC110TC120TC130TC140CIFC3ASEB250SETSUSD18.07USD4517.50250SETSUSD32.34USD8085.00250SETSUSD46.60USD11650.00250SETSUSD60.47USD15117.50TOTALUSD39370.00(5)包装Packing:Allgoodsinwoodencasesof50setseachand20woodencasesinone20`FCLcontainer(6)装运唛头：由卖方决定，除非在装运前得到买方的及时通知。ShippingMark:Tobedesignatedbythesellers,unlessotherwiseadvisedbytheBuyerintimebeforeshipment.(7)装运期限收到不可以转船及分批装运之信用证后2015年8月份前装出。TimeofShipment:inAugust2015afterreceiptofL/C,transshipmentnotallowedandpartialshipmentnotallowed(8)装运口岸目的地：PortofShipment:TIANJINdestination:ASEB(9)付款条件开给售方100%不可撤回即期付款及可转让可分割并无追索权之信用证,并须注明可在上述装运日期后十五天内在中国议付有效。Termsofpayment:By100%Confirmed,Irrevocable,Transferable,DivisibleandwithoutRecourseLetterofCredittobeavailablebysightdraftandtoremainvalidfornegotiationinChinauntilthe15thdayaftertheaforesaidtimeofshipment(10)保险由卖方按发票金额的110%，按照中国人民保险公司海洋运输货物保险条款（1981年1月1日）投保一切险和战争险。Insurance:tobecoveredbythesellerfor110%oftotalinvoicevalueagainstallrisksandwarrisksaspertheoceanmarinecargoclausesofthepeople’sinsurancecompanyofchina,datedJan1st,1981.(11)买方须于2015年7月25日前开出本批交易的信用证（或通知售方进口许可证号码）。否则，售方有权：不经通知取消本确认书，或接受买方对本销售合同未执行的全部或部分，或对遭受的损失提出索赔。TheBuyershallestabli