上海双城国贸实务实验报告.doc

国际贸易实务仿真模拟实验报告院系： 商学院 班级： 贸121 姓名： 俞月祥 学号： 129114029 指导老师：汪五一、邓庆日期： 2015年7月4日 目录 一、实习简介 .2 （一）实习时间 . .2（二）实习地点 . .2（三）实习方式 . .2（四）实习目的： .2二、实习过程 . .21、进行贸易磋商，拟写建交函.22、出口价格核算及报价. .53、草拟发盘函. .84、出口还价核算. .105、拟写还盘函. .14 6、出口成交核算. .13 7、出口合同签订. .168、审核信用证.199、修改信用证. .2310、托运订舱. .28 11、出口报关. .32 12、投保装船. .33 13出口单据制作. .39 14、单据审核. .49 15、出口业务善后. .51三、实习心得 . .52（一）实习简介1 实习时间本次实习时间共四周，从十六周 至 十八周2 实习地点本次实习地点：教C 2083 实习方式上机通过TMT平台操作4 实习目的1、 了解外贸实务的操作流程，更好的掌握外贸知识。2、 将理论与实践结合起来，学会灵活用运所学知识。3、 通过实验发现知识掌握的漏洞。（二） 实习步骤操作一：建立业务关系 上海双城（集团）国际贸易公司公司本公司为中国双城集团公司下属的国际贸易公司，成立于1992年，主要经营范围为轻工业品。 公司历年来的出口贸易总额已达10多亿美元。本公司已在全球建立了一个可信赖的销售网络，有100多个国家地区的600多家客商与我们有业务往来。本公司位于上海，在华东以及四川等内地省份建立了雄厚的货源基地。针对世界经济进入低速增长状况，我们要求具备多品种，少批量，反应灵的特点，面对剧烈多变的国际市场具有高度的灵活性和适应性，及时满足客户的各种需求是我们的最高宗旨。 本公司按经营商品门类分为十余个出口业务部和浦东公司，目前经营的出口商品达400余种，上万个规格。本公司备有各种商品详尽介绍的样本。本公司承接来料加工、定样、定牌等各种灵活贸易方式。公司最近针对欧洲市场推出了幸运牌铝制室外花园家具(Fortune brand aluminium outside garden furniture)，包括圆桌、椅子、花篮等。产品质地轻盈，设计典雅， 工艺精湛，极富浪漫情调。又可拆卸，携带方便，是居家旅游的良伴。其中部分工艺已获中国专利，并正在向欧洲专利局申请专利。经了解，荷兰的NOM公司是一家资信良好的轻工产品进口商，在当地乃至整个西欧都有一定影响。公司决定首先通过 NOM公司，使产品进入欧洲市场，并争取打出知名度，为日后的交易打下基础。NOM公司的联系地址如下：ADDR.: POSTBUS 20101 TEL: 31-07081-40-122800 ECS-ROTTERDAM FAX: 31-07081-23-78THE NETHERLANDS 请通过网络给对方发一封EMAIL，要求建立业务关系。内容包括公司简介， 写信意图，产品介绍，告知公司开户行为中国银行上海分行，并说明已空寄商品目录。信函日期：2003年3月2日操作一：建交提示1. 公司介绍简明扼要、突出特点。2. 有针对性地介绍产品，可就品牌产品进行较详细的描述。3. 为达到吸引客户的目的，商务函电的语言应避免生硬、平淡。4. 结尾应起到激励对方尽快做出回复的效果。实习作业：双城（集团）国际贸易公司TWINS CITY GROUP INTL TRADE CORP.地址：中国上海中山西路1271号 ADDR：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 2, 2003DEAR 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 wed 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：出口报价核算幸运牌铝制室外花园家具商 品ALUM SETOF 3PC4PC ALUM GARDEN SETTINGALUM STAND MAIL BOXALUM FLOWER BASKET 13货 号：DS-1-ADS-2AS-2AS-1出口退税率：8；国内费用：（按每一20英尺集装箱计）运杂费1700元； 商检报关费50元； 港区港杂费1110元；业务费1500元；其它费用1250元；海运保险： 成交金额基础上加成10投保中国人民保险公司海运货物保险条款中的一切险，费率为1；公司要求的预期利润为出口成交价格的10；其他商品信息及相关费用信息你可以在TMT信息查询系统中查询核算要求:请根据上述条件并结合外方报价要求, 以美元为报价单位进行出口报价核算，并将详尽的核算过程书面列出。（计算过程中须保留四位小数，最后报价结果保留至小数点后二位。）实习作业：货号：DS-1-A1） 实际成本采购成本退税收入4004008%/（1+17%）372.6496（元/件）2） 20英尺集装箱装箱量：25/(0.50.40.378）621.0216箱，取整，330箱报价数量：1330330（件）3） 国内费用：(1700+50+1110+1500+1250）/33017.00（元/件）4） 出口运费19808.25/33049.5（元/件）5） 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）(372.6496 + 17+49.5）/（15%10%110%1%）/8.2563.44(美元/件）货号：DS-21） 实际成本采购成本退税收入7007008%/（1+17%）652.1368（元/件）2） 20英尺集装箱装箱量：25/(0.90.4080.4）170.2069箱，取整，170箱报价数量：1170170（件）3） 国内费用：(1700+50+1110+1500+1250）/17033.00（元/件）4） 出口运费19808.25/17090.0882（元/件）5） 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）(652.1368+33+90.0882）/（15%10%110%1%）/8.25112.87（美元/件） 货号：AS-21） 实际成本采购成本退税收入1001008%/（1+17%）93.1624（元/件）2） 20英尺集装箱装箱量：25/(1.120.420.3）177.1542箱，取整，177箱报价数量：1177177（件）3） 国内费用：(1700+50+1110+1500+1250）/177 31.6949（元/件）4） 出口运费19808.25/17792.2881(元/件）5） 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）(93.1624+31.6949+92.2881）/（15%10%110%1%）/8.2531.37（美元/件）货号：AS-11） 实际成本采购成本退税收入20208%/（1+17%）18.6325（元/件）2） 20英尺集装箱装箱量：25/(0.30.30.5）177.1542箱，取整，555箱报价数量：45552220（件）3） 国内费用：(1700+50+1110+1500+1250）/22202.5270（元/件）4） 出口运费19808.25/22207.3581（元/件）5） 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）(18.6325+2.5270+7.3581）/（15%10%110%1%）/8.25 4.12（美元/件）业 务 反 馈 操作二：询盘函N.V. N O MADDR.:POSTBUS 20101TEL: 31-07081-40-122800 ECS-ROTTERDAM FAX:31-07081-23-78THE NETHERLANDS To: TWINS CITY GROUP INT TRADE CORP.DATE: March 7th, 2003Dear Sirs,We have received your sales letter and the catalog with thanks. We are very glad to tell you that we are interested in your fortune brand garden furniture and have the reason to believe that they will become popular in the market. But it all depends on the business terms we are able to reach.May you kindly quote us your prices for art. NO.DS-1-A, DS-2, AS-1 AND AS-2 on CIFC5 Rotterdam, together with details of earliest shipment, terms of payment, etc. If your prices are right, we may place a trial order for one 20 container each. We also want to know whether you can supply on our brand.Your prompt response is highly appreciated.Yours faithfullyN.V. Noordelijke Ontwikkelings MaatschappijSales ManagerROEY VAN SANTIBERG (Reoy Van Santiberg)操作三：草拟发盘函 请根据客户来函要求，写一封发盘信，告知对方交易的基本条件，并敦促对方尽快做出决定，发盘有效期为七天。交易的基本条件：1. 保险：成交金额基础上加成10投保中国人民保险公司海运货物保险条款中的一切险。2. 支付方式：即期信用证。3. 装运：五月底装运。此外，对于客户来函中要求采用对方品牌予以拒绝，并阐述理由；顺便告知，昨日本公司总经理杨先生去欧洲出差，已带去样品若干，届时将拜访对方。 信函日期：2003年3月12日操作三：发盘提示1. 列明交易的主要条件。2. 仔细阅读对方的询盘，回复客户的提问和提出的条件。实习作业：TO: N.V. NOM DATE: March 12, 2003 Dear sirs,Thank you very much for your inquiry dated March 7, 2003 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, wed like to quote you as follows:Fortuna brand aluminum garden furnitureCommodity:Alum Set Of 3pc4pc Alum Garden SettingAlum Stand Mail BoxAlum Flower Basket 13Art. no.:DS-1-ADS-2AS-2AS-1Packing:1 pc/poly bag1 set/carton1 pc/poly bag1 set/carton1 pc/poly bag1 pc/carton4 pcs/cartonmeasure：50 X 40 X 37.8CM90 X 40.8 X 40CM112 X 42 X 30CM30 X 30 X 50CMGross/Net:22/20 KGS50/45 KGS17/15 KGS8/7.6 KGSPrice Term:CIFC5 ROTTERDAMUnit Price:US$ 63.44/SETUS$ 112.87/SETUS$ 31.37/PCUS$ 4.12/PCMin. 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 faithfully TWINS CITY GROUP INTL TRADE CORP.XXX 操作四：出口还价核算请计算如果按照对方的还盘：（计算过程小数请保留至4位，小于1时保留至5位，计算结果取小数后2位）1) 降价10%后，每个货号的总利润额，（在其他已知条件不变的情况下）应为多少元人民币？2) 若接受对方价格，而我公司的利润率又不得少于8，那么，在其它条件不变的情况下，公司应掌握的各货号国内采购价为多少元人民币？经过同厂家的磋商，厂家同意在数量增加的基础上给予一定优惠，即：DS-1-A RMB380元/套； DS-2 RMB 670元/套；AS-2 RMB 95元/只； AS-1 RMB 18元/只。在这种情况下，决定DS-1-A和DS-2用40集装箱，AS-1和AS-2仍用20集装箱。已知每个40整箱国内费用为20整箱的2倍,请按利润率为10%重新报出CIFC5价格。N.V. N O MADDR.:POSTBUS 20101TEL: 31-07081-40-122800 ECS-ROTTERDAM FAX:31-07081-23-78THE NETHERLANDS To: TWINS CITY GROUP INT TRADE CORP.DATE: March 17th, 2003Dear Sirs,We are glad to receive your offer dated March 12th 2003 and we have already had a happy meeting with Mr. Yang, we like your products, but frankly speaking we are sorry that your price seems to be on the high side. You know, Chinese products here are famous for lower price. Even though there seems something new in your product, we dont think our customers will be able to accept such high prices. To do it, our company needs to make great efforts in promotion, and it will surely cost us a lot.So may we suggest you make a discount on your price, say about 10%. Meanwhile, however, we also found that the payment term on a sight L/C basis had constrained our marketing capacity. Therefore, how about some flexible forms., such as on consignment, or payment on open account, etc. If you have some doubt about our financial standing, please refer to ABN bank, Rotterdam branch.We hope you will take this matter into serious consideration and inform us your reply as soon as possible.Yours faithfullyN.V. Noordelijke Ontwikkelings MaatschappijSales ManagerROEY VAN SANTIBERG(Reoy Van Santiberg)操作四：还价提示1. 注意对方还盘时提出的条件（如：数量要求）。2. 注意操作要求中的条件变化（如：佣金率、国内采购成本等）。3. 以总量计算销售利润率更为准确。实习作业：1) 利润核算客户还价： 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货号DS-1-A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57.10*8.25*330*(1-5%-110%*1%)-400*330*(1+17%-8%)/(1+17%)(1700+50+1110+1500+1250)-1980*8.251052.6513元货号DS-2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101.58*8.25*170*(1-5%-110%*1%)-700*170*(1+17%-8%)/(1+17%)(1700+50+1110+1500+1250)-1980*8.25967.2792元货号AS-2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28.23*8.25*177*(1-5%-110%*1%)-100*177*(1+17%-8%)/(1+17%)(1700+50+1110+1500+1250)-1980*8.25273.5196元货号AS-1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3.71*8.25*2220*(1-5%-110%*1%)-20*2220*(1+17%-8%)/(1+17%)(1700+50+1110+1500+1250)-1980*8.25494.6798元2) 成本核算经客户还价后，出口商应掌握的国内供货价格（含税）： 实际成本退税收入销售收入利润佣金出口保费出口运费 国内费用设含税的国内采购价格为x货号DS-1-A 57.10(185110%1%)8.251980/3308.255610/330xx/(1+17%)8%57.100.859 8.2568.2517X1.09/1.17x362.97（元）套货号DS-2 101.58(18%5%110%1%)8.251980/1708.25 5610/170xx/(1+17%)8%x1.09/1.17590.7835 x634.14（元）套货号AS-2 28.23(18%5%110%1%)1980/1778.255610/177xx/(1+17%)8%x1.09/1.1776.0763 x81.66（元）只货号AS-1 3.71(18%5%110%1%)1980/22208.25 5610/2220xx/(1+17%)9%x1.09/1.1716.4067 x17.61（元）只若公司接受客户还价且有希望保持8的利润率，其应掌握的国内（含税）供货价为:DS-1-A：每套362.97元; DS-2：每套634.14元;AS-2：每只81.66元;AS-1：每只17.61元.3) 再次报价货号DS-1-A1. 实际成本380(380/1.17)*8%354.0171 (元)2. 一个40集装箱的货量：55/(0.5*0.4*0.378)727(箱)3. 国内费用(1700+50+1110+1500+1250) *2/72715.4333 (元)4. 出口运费(USD)3770/7275.1857 (美元)(354.0171+ 15.4333)/8.25+5.1857CIFC5 -59.60(美元)1-(1.1*1%+5%+10%)货号DS-21. 实际成本670(670/1.17)*8%624.1880 (元)2. 一个40集装箱的货量：55/(0.9*0.408*0.4)374(箱)3. 国内费用(1700+50+1110+1500+1250) *2/374 30.00 (元)4. 出口费用(USD)3770/37710.0802 (美元)(624.1880+30)/8.25+10.0802CIFC5-106.50 (美元)1-(1.1* 1%+5%+10%)货号AS-21. 实际成本95(95/1.17)*8%88.5043 (元)2. 一个20集装箱的货量：25/(1.12*0.42*0.3)177(箱)3. 国内费用(1700+50+1110+1500+1250)/17731.6949 (元)4. 出口运费(USD)1980/17711.1864 (美元)(88.5043+31.6949)/8.25+11.1864CIFC5-30.70 (美元)1-(1.1*1%+5%+10%) 货号AS-11. 实际成本18(18/1.17)*8%=16.7692 (元)2. 一个20集装箱的货量：25/(0.3*0.3*0.5)=555(箱)3. 国内费用(1700+50+1110+1500+1250)/(555*4) =2.5270 (元)4. 出口运费(USD)1980/(555*4)=0.8919 (美元)(16.7692+2.5270)/8.25+0.8919CIFC5 -3.90 (美元)1-(1.1*1%+5%+10%) 再次报价为:DS-1-AUSD59.60CIFC5 ROTTERDAMDS-2USD106.50 CIFC5 ROTTERDAMAS-2USD30.70CIFC5 ROTTERDAMAS-1USD3.90 CIFC5 ROTTERDAM操作五：拟写还盘函 经仔细核算后，写出还盘信，具体要求如下：1 阐述我方报价理由；2 竞争应以质取胜，而非低价竞销。并说明理由；3 鉴于对方提出的问题有一定道理，特在价格上给予一定的减让，已弥补对方在开拓市场、广告促销等方面的开支和费用。但订货数量必须至少为两个40集装箱（整箱）。4 有关付款方式，因本公司惯例为即期信用证付款，暂无法接受赊帐. 但为了开拓市场，并本着高度诚意，特同意采用45天远期信用证付款方式。 当双方建立巩固的关系后,可以酌情考虑其他灵活的方式。信函日期：2003年3月22日操作五：还盘提示1. 写明不能接受对方还价的理由。2. 合理答复对方在还盘中的要求或条件。实习作业：双城（集团）国际贸易公司TWINS CITY GROUP INTL TRADE CORP.地址：中国上海中山西路1271号 ADDR：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. NOMDATE: March 22, 2003DEAR SIRS,We have received your mail dated March 17, 2003 and are glad to hear that you are satisfied with our products.We have stated in our previous letter that our products are specially designed for European market. As you may aware, travelling in spare times becomes more and more popular in Europe. People go for an outing during weekends to enjoy the beautiful scenery of the nature. Our garden facilities can not only be put in gardens and public places, but also can be disassembled and put in the car. Just think a family sitting around with green grass blue sky and white clouds as back ground, what a nice picture it will be. So we think you also agree that our products will be warm welcomed by your customers. And our prices are surely not high compared with the purchasing power of your market.Chinese products are no longer meaning lower price. The advantages of our products are attractive design, high quality and reasonable prices. As we are applying for the European patent, it means that only our company can use the technique to produce. It will increase our competing ability in the market, also it will be a great chance for you as an importer or distributor.Therefore, your situation is well understood. We really want to help you, so we decided to make some deduction on the price for your trial order, under the condition that the min. quantity should be raised. The new prices are DS-1-A US$ 59.60 and DS-2 US$ 106.50 CIFC5 ROTTERDAM for one 40 container of each. For AS-2 and AS-1, the min. quantity remains 20 FCL for each art. no., and the prices are US$ 30.70 and US$ 3.90 CIFC5 ROTTERDAM respectively.As for the terms of payment, sight L/C is our usual practice, We probably cant accept O/A. Only when we have established a steady business relation, can other terms, as D/P, D/A, or even O/A can be used. How about L/C at 45 days sight? You will understand that we hardly do business on usance L/C with new clients. We give you this favorable term just