国际贸易实务仿真模拟实验报告.doc

国际贸易实务仿真模拟实验报告院系：经济学院班级：贸112姓名：张丽丽学号：119114063日期：2013年6月25日目录 一、实习简介 . 2 （一）实习时间 . 3（二）实习地点 . 3 （三）实习方式 . 3（四）实习目的： .3 二、实习过程 . 31、进行贸易磋商，拟写建交函.42、出口价格核算及报价. 53、草拟发盘函. 64、出口还价核算. 85 、拟写还盘函. 10 6、出口成交核算. 12 7、出口合同签订. 138、审核信用证.23 9、修改信用证. 2410、托运订舱. 28 11、出口报关. 34 12、投保装船. 37 13出口单据制作. 40 14、单据审核. 46 15、出口业务善后. 48三、实习心得 . 50（一 ）实习简介1 实习时间本次模拟实习共四周时间，从第十四周 至 第十六周2 实习地点本次实习的地点：教c2083 实习方式在机房上机操作4 实习目的1、 进行此实验室是为了让我们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，让我们学会灵活用运所学知识。3、 通过实验发现自己知识掌握的漏洞。二 实习步骤操作(一)：建立业务关系上海健龙进出口有限公司 我公司是从事鞋业进出口贸易的一家专业外贸公司，从市场调查中了解到我公司的欢乐牌（huanle brand）毛绒拖鞋（boa slippers)在加拿大有潜在的需求，故准备开拓该市场。在调查中了解到加拿大leisure公司专门从事从中国进口轻工产品，请你根据上述情况，给leisure公司发一封建立商业往来关系的电子邮件，并且随附产品目录, 要求信函格式完整、正确。加拿大leisure 公司的全称及详细地址如下：leisure international trading corporation237 johnson rd. 39210vancouver b. c., canadatel: 01-11-4533212 fax: 01-11-4533211信函日期：2003年3月2日答案：建交函上海健龙进出口有限公司 中国 上海 番禺路888号shanghai jianlong imp. & exp. co. ltd.888 panyu road tel: 0086-21-62485800shanghai china fax: 0086-21-62485801date: mar. 2nd, 2003leisure international trading corporation 237 johnson rd. 39210vancouver b. c., canadatel: 01-11-4533212fax:01-11-4533211 dear sir/madame, we write to introduce ourselves as one of leading exporters from china, of a wide rang of shoes. we would be pleased to enter into business with you.we are sending you separately one copy of our illustrated goods and price list for you reference. there are various huanle brand shoes ,and hope that some of these will interest you. it will be great pleasure to receive you enquiries for any of the items against which we will send you our favorable quotations.we are looking forward to your earliest reply.yours faithfully,shanghai jianlong imp. & exp. co., ltd.zhang lily业务反馈：询盘函leisure international trading corporation237 johnson road, 39210 vancouver b. c., canadatelephone: 01-11 -4533212 fax : 01-11-4533211 to: shanghai jianlong imp.& exp. co., ltd. date: mar. 7th, 2003fax: 0086-21-62485801dear sir/madam,thank you for your fax together with your catalogue. we are pleased to learn that you could supply boa slippers, as we have received inquires from our clients in this area.after carefully studying your catalogue, we found the following items suitable: huanle brand boa slippersart. no. sh226, sh279we would like to place an initial order against the above items for one 40 container each with shipment, please quote us your rock bottom price on the basis of cifc3 vancouver b.c., canada with all details for the goods and transaction.your soon reply is awaited with much appreciation.yours truly,leisure international trading corporationgerald meiergerald meierchief manager操作（二）：出口报价核算货号： sh226 sh279 出口退税: 9，出口定额费用率: 6 % ; 保险:按cif发票金额加10投保一切险和战争险,费率：分别为0.7%和0.3%; 报价利润率：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请根据上述条件，以美元为报价单位进行出口报价核算.(核算过程保留4位小数，结果保留一位小数)答案：出口报价核算上海健龙进出口有限公司货号：sh226 1） 实际成本采购成本退税收入6565/(1+17%） 9%60（元）/打2） 40英尺集装箱装箱量：55/(0.560.400.45）545.6349，取整，545箱报价数量：45452180 打3） 国内费用（出口定额费）656% 3.9 （元）/打4） 出口运费30308.25/218011.46675） 出口报价：cifc3（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）(60+3.9+11.4667）/ 1-3%10%-(1+10%）1%/8.2510.639（美元/打）货号：sh2791） 实际成本采购成本退税收入8585/(1+17%）9%78.4615（元）/打2） 40英尺集装箱装箱量：55/(0.560.400.45）545.6349，取整，545箱报价数量：45452180 打3） 国内费用（出口定额费）856% 5.1 （元）/打4） 出口运费30308.25/218011.46675） 出口报价：cifc3（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）(78.4615+5.1+11.4667）/ 1-3%10%-(1+10%）1%/8.2513.41（美元/打）操作（三）：草拟发盘函请根据客户来函要求，写一封发盘信，详细回答客户提出的问题，告知对方交易的基本条件，并敦促对方尽快做出决定，发盘有效期为一周。交易的基本条件：1. 保险：按发票金额加成10%投保一切险及战争险。2. 支付方式：即期信用证。3. 装运：五月底装运。信函日期：2003年3月12日答案：发盘函上海健龙进出口有限公司 中国 上海 番禺路888号shanghai jianlong imp. & exp. co. ltd.888 panyu road tel: 0086-21-62485800shanghai china fax: 0086-21-62485801date: mar. 12nd, 2003leisure international trading corporation 237 johnson rd. 39210vancouver b. c., canadatel: 01-11-4533212fax:01-11-4533211 dear sir/madame, thank you very much for your letter of march 10, 2003 expressing your interest in our products.because of the lovely design, our boa slippers are rapidly becoming popular, we think after studying our price, you will not be surprised to learn that we are finding it difficult to meet the demand. as requested, we are pleased to make our firm offer for 2180 dozen each of the following items:huanle brand boa slippersart. no. sh226 us$ 10.60 per doz. cifc3 vancouver art. no. sh279 us$ 13.40 per doz. cifc3 vancouver remarks:1.) payment: by an irrevocable sight letter of credit for 100% of the contract value.2.) packing: to be packed in cartons of 4 doz. each , and 545 cnts to a 40 container,total two 40 fcl containers.3.) shipment: to be effected during may 2003 on the condition that the relevant l/c arrives at 25th april 2003.4.) insurance: to be covered against all risks and war risk as per ocean marine cargo clauses of c. i. c. dated 1/1/1981.5.) this offer remains valid within 3 days.you are sure to find the price very competitive indeed and we look forward to receiving an order from you soon. our offer remains effective until march 19, 2003.yours faithfully,shanghai jianlong imp. & exp. co., ltd.zhang lily业务反馈：还盘函leisure international trading corporation237 johnson road, 39210 vancouver b. c., canadatelephone: 01-11 -4533212 fax : 01-11-4533211 to: shanghai jianlong imp.& exp. co., ltd.date: mar. 17th, 2003fax: 0086-21-62485801dear sir / madame,thank you very much for your offer. however, we are sorry to find that your prices are quite higher than what we have been paying for similar merchandise from other sources. to accept your quotation would leave us with little margin on our sales. we regret that at these prices we cannot place an order.we like the design of your products and would welcome the opportunity to do business with you. may we suggest that you renew your quotation, say us$ 9.60per dozen for sh226 and us$ 12.00 per dozen for sh279. for your information the similar boa slippers made in taiwan sold only around us$ 9.00 per dozen. please take this matter into serious consideration and give us your favorable reply without delay.with best regards.yours truly,leisure international trading corporationgerald meiergerald meierchief manager操作（四）：出口还价核算按客户提出的价格计算：（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) sh226和sh279两个货号商品的总利润额分别为多少元人民币？2) 如果同意对方价格，而我公司又要保持至少5的利润，那么公司应当掌握的国内采购价格分别为每打多少元人民币？再次报价：请按5%的成交利润率重新报价？答案：出口还价1）利润核算：货号sh226 客户还价us$ 9.6/doz cifc3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9.6*8.25*2180*(1-3%-110%*1%)-65*2180*(1+17%-9%)/(1+17%)-65*2180*6%-3030*8.251277.6040元 货号sh279 客户还价us$ 12.00/doz cifc3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12*8.25*2180*(1-3%-110%*1%)-85*2180*(1+17%-9%)/(1+17%)-85*2180*6%-3030*8.25190.2738元2）成本核算：货号sh226设国内采购价格为x，那么： x - (x/1.17)9% +6%x +11.4667 / (1-5%-3% - 1.1 1%) 9.608.250.9831x79.20.90911.4667x60.5210/0.983161.57（元）/打以客户还价每打9.6美元成交，则我方应掌握的国内采购价格为每打61.57元人民币。货号sh279设国内采购价格为y，那么： y - (y/1.17)9% +6%y +11.4667 / (1-5%-3% - 1.1 1%) 12.008.250.9831y11.4667990.909y78.5243/0.983179.87（元）/打以客户还价每打12美元成交，则我方应掌握的国内采购价格为每打79.87元人民币。3）再次报价：货号：sh226 1） 实际成本采购成本退税收入6565/(1+17%） 9%60（元）/打2） 40英尺集装箱装箱量：55/(0.560.400.45）545.6349，取整，545箱报价数量：45452180 打3） 国内费用（出口定额费）656% 3.9 （元）/打4） 出口运费30308.25/218011.46675） 出口报价：cifc3（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）(60+3.9+11.4667）/ 1-3%-5%-(1+10%）1%/8.2510.050（美元/打）货号：sh2791） 实际成本采购成本退税收入8585/(1+17%）9%78.4615（元）/打2） 40英尺集装箱装箱量：55/(0.560.400.45）545.6349，取整，545箱报价数量：45452180 打3） 国内费用（出口定额费）856% 5.1 （元）/打4） 出口运费30308.25/218011.46675） 出口报价：cifc3（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）(78.4615+5.1+11.4667）/ 1-3%-5%-(1+10%）1%/8.2512.672（美元/打）art. no. sh226 us$ 10.10 per doz. cifc3 vancouverart. no. sh279 us$ 12.70 per doz. cifc3 vancouver操作（五）：拟写还盘函请给leisure 公司写一封还盘信，指出我方的产品，质量好，款式很吸引人，原报价是十分合理的；并告知与其他厂商相比，我方所用的材料质量是最好的；我方不愿在牺牲质量的前提下，低价销售。但考虑到希望与其建立持久业务关系，我方可以在原报价基础上作一些让步 (试按5%的成交利润率还盘，结果保留一位小数)。同时提醒对方因为近期订单较多，为保证及时装运，建议尽快接受报价并下订单。信函日期：2003年3月22日答案：还盘函上海健龙进出口有限公司 中国 上海 番禺路888号shanghai jianlong imp. & exp. co. ltd.888 panyu road tel: 0086-21-62485800shanghai china fax: 0086-21-62485801date: mar. 22nd, 2003leisure international trading corporation 237 johnson rd. 39210vancouver b. c., canadatel: 01-11-4533212fax:01-11-4533211 dear sir/madame, we are very grateful of receiving your kindly offer today.our products are of good quality, attractive design and the original offer is quite reasonable. compared with other vendors, we adopted by the material quality is the best. under the premise of we dont want to sacrifice quality , low price to sell. but given hope to build long-term business relationship, we can make concessions based on the original quotation. we are pleased to offer boa slippers shoes as follows:huanle brand boa slippersart. no. sh226 us$ 10.10 per doz. cifc3 vancouver art. no. sh279 us$ 12.70 per doz. cifc3 vancouver due to the recent order is more, in order to ensure timely shipment, suggest that quotation and place and order as soon as possible.your earlier reply will be highly appreciated.yours faithfully,shanghai jianlong imp. & exp. co., ltd.zhang lily业务反馈：接受函leisure international trading corporation237 johnson road, vancouver b. c., canadatelephone: 01-11 -4533212 fax : 01-11-4533211 to: shanghai jianlong imp.& exp. co., ltd. date: mar. 27th, 2003fax: 0086-21-62485801 dear sir/madame,huanle brand boa slippers: art. no. sh226, sh279we thank you for your fax, and are now pleased to place a trial order with you for the captioned boa slippers:order no.: les97100 huanle brand boa slippersart. no. sh226 us$ 10.10 per doz. cifc3 vancouver art. no. sh279 us$ 12.70 per doz. cifc3 vancouver 1.)quantity: 2180 doz. for each item.2.) total amount: us$ 49,704.00 (say, united states dollars forty nine thousand seven hundred and four only ).3.) payment: by an irrevocable sight letter of credit. 4.) packing: to be packed in cartons of 4 doz. each , and 545 ctns to a 40 container.5.) shipment: during may 2003 from china to vancouver.6.) insurance: to be covered against all risks and war risk as per ocean marine cargo clauses of c. i. c. dated 1/1/1981.as this is our first case to buy boa slippers from you, we request you to pay special attention in effecting shipment. if this trial order turns out to be successful, we shall be sending you substantial orders.yours truly,leisure international trading corporationgerald meier chief manager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答案：出口成交核算1、购货总成本：购货总成本=采购成本*采购数量=65*2180+85*2180=327000.00元2、总退税收入：65*9%/(1+17%)*2180+85*9%/(1+17%)*2180=25153.8462元=25153.85元3、实际采购成本：60*2180+78.4615*2180=301846.07元4、国内费用：3.9*2180+5.1*2180=19620.00元5、海洋运费：11.4667*2180+11.4667*2180=49994.812元=49994.81元6、保险费：保险费=保险金额*保险费率=cifc3*110%*1%=(10.1+12.7)*8.25*2180*110%*1%=4510.638元=4510.64元7、佣金：佣金=含佣价*佣金率=cifc3*3%=(10.1+12.7)*8.25*2180*3%=12301.74元合同利润额：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=(10.1+12.7)*8.25*2180-12301.74-4510.638-301846.07-19620-49994.812=21784.74元利润率：利润率=利润额/销售收入=21784.74 /(10.1+12.7)*8.25*218021784.74=5.31%操作（七）：出口合同签订步骤一请根据出口合同基本条款的要求和双方在信中确定的条件制作售货确认书，要求条款内容全面、具体。步骤二给国外客户寄出成交签约函，感谢对方的订单，说明随寄售货确认书，催促迅速会签合同，并希望信用证在4月25日前开到。(空白合同可在tmt信息查询系统中下载）合同日期：2003年4月1日信函日期：2003年4月1日答案：步骤一、销售确认书sales confirmations/c no.: jl-lessc04date: april 1st 2003the seller:shanghai jianlong imp.&exp. co., ltd.the buyer:leisure international trading corp.address:888 panyu road address:237 johnson rd. 39210 shanghai china vancouver b.c., canadaitem no.commodity &specificationsunitquantityunit price(us$)amount(us$)cifc3 vancouver 1huanle brand boa slippersart no.sh226dozen218010.1022018.002huanle brand boa slippersart no.sh279dozen218012.7027686.00total : 49704.00total contract value:say united states dollars forty nine thousand seven hundred and four only.packing:to be packed in cartons of 4 doz. each, and 2180 dozen to a 40 container. total two40 containers.total: 545 cartonsshipment:to be effected by the seller during may, 2003.with transshipment and partial shipment allowed.port of loading & destination: from shanghai china to vancouver canada.payment:the buyer should open an irrevocable sight letter of credit for full amount of the invoice through a bank acceptable to the seller. the l/c should reach the sellers before april 25th and valid for negotiation in shanghai until the 15th day after the date of shipment.insurance:to be covered by the seller for 110% of total invoice value against all risks and war risk as per the ocean marine cargo clauses of c.i.c. dated jan. 1st, 1981.confirmed by:the sellerthe buyershanghai jianlong imp.&exp. co., ltd.x x xremarks: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.)the sellerthe buyershanghai jianlong imp.& exp. co., ltd. leisure international trading corporationzhang lilygerald meierchief managerchief manager ( signature)( signature)步骤二、签约函上海健龙进出口有限公司 中国 上海 番禺路888号shanghai jianlong imp. & exp. co. ltd.888 panyu road tel: 0086-21-62485800shanghai china fax: 0086-21-62485801date: apr. 1，2003leisure international trading corporation 237 johnson rd. 39210vancouver b. c., canadatel: 01-11-4533212fax:01-11-4533211 dear sir/madame, thank you for your fax of mar. 27, 2003 .all of the terms and con