毕业设计（论文）-关于“长城”牌彩色电视机的销售业务流程.doc

专业实验国际货物贸易业务流程 2009年05月30日专业实验国际货物贸易业务操作中国天津商实进出口公司与加拿大JAMES & SONS 公司关于“长城”牌彩色电视机的销售业务流程目录一、综述2二、建立业务联系3三、出口报价核算及发盘4四、出口还价核算及还盘6五、出口成交核算8六、出口合同签订9七、信用证的审核与修改15八、出口托运订舱17九、出口投保23十、出口报检26十一、出口报关28十二、装运货物31十三、制单结汇33 一、综述（一）、卖方和买方1、卖方中文名称：天津商实进出口公司英文名称：TIANJIN SHANGSHI IMPORT/EXPORT CORP.地址：10 GEXIN ROAD, HEBEI DISTRICT, TIANJIN, CHINA业务员：杨晓莉电话：（86）22-21631106传真：（86）22-21631108电子邮件：2、买方中文名称：加拿大JAMES & SONS CO英文名称：JAMES & SONS CO地址：#304-7 JALAN STREET, TORONTO, CANADA业务员：Mr. Smith 电话：(+01)7775传真：(+01)7746电子邮件：d（二）、业务背景1、天津商实进出口公司系大型专业外贸公司。公司经营多种商品，特别是机电产品进出口。多年来，公司一贯坚持平等互利、重合同、守信誉原则，不断开发扩大国际、国内商场，同国内外多家厂商、客户建立业务关系。近日，公司在网上看到加拿大JAMES &SONS 公司（新客户）有意从中国进口一批25英寸彩色电视机。2、JAMES &SONS 公司是加拿大多伦多地区一家较有名的综合性贸易公司。公司经营纺织、服装、食品、化工、家电多年，有较多的国内销售渠道及较好的资信及较强的业务能力。近日，公司决定从中国进口一批25英寸彩色电视机（到岸价格初步掌握在310-320美元之间），并将询购信息发布在互联网上。（三）、商品介绍货名：25英寸“长城”牌液晶彩色电视机Great Wall brand color television set model TJ-9818 25 inch.规格及收购价（包含17%增值税）：TJ-9818 CNY2000商品编码（H.S.CODE）：200030纸箱规格：770mm*555mm*615mm净重：36kgs毛重：37kgs包装：40 inch container 180 sets二、建立业务联系（一）业务信函TIANJIN SHANGSHI IMPORT/EXPORT CORPADD:10 GEXIN ROAD, HEBEI DISTRICT, TIANJIN, CHINA TEL: 22-21631106 FAX: 22-21631108 E-MAIL: MAR 20, 2009JAMES & SONS CO#304-7 JALAN STREET,TORONTO, CANADADear Mr. Smith,Through the Internet we got your name and address. We are glad to learn that you are seeking for Chinese TV sets. Our company has grown to be one of the leading Import & Export companies in Tianjin. As the commodities we supply are of good quality and reasonable price, we have won a very good reputation from our clients at home and sea.We take the liberty of writing to you with a view to establishing business relations with you and are sending you our illustrated catalogs for your reference. We are looking forward to your early reply and trust that through our cooperation we shall be able to conclude some transactions with you in the near future.Yours faithfully,TIANJIN SHANGSHI IMPORT/EXPORT CORPYang Xiaoli（二）反馈信息JAMES&SONS COADD:#304-7 JALAN STREET,TORONTO,CANADA TEL: (+01)7775 FAX:(+01)7746 E-MAIL: dMAR 24,2009 TIANJING SHANGSHI IMPORT&EXPORT CORP.10 GEXIN ROAD,HEBEI DISTRICTTIANJIN,CHINADear Mrs. Yang,We have received your letter together with your catalogs. Having thoroughly studied the catalogs, we find that 25 inch Great Wall brand color television sets Art.No.TJ-9818 is quite suitable for out market. We may need one 40FCL for JUNE 02, 2009 delivery. Please kindly inform us if you are able to supply and quote us your most favorable price for the above goods on the basis of CIFC3 TORONTO with details, including packing, shipment, insurance, and payment.Looking forward to your early reply.Yours faithfully,JAMES & SONS COSmith三、出口报价核算及发盘（一）出口报价核算货号：TJ-9818(彩色电视机)成本含税采购成本CNY2000/set出口退税率17%增值税率17%费用国内费用出口包装费：CNY 10/carton仓储费： CNY 5/carton国内运杂费：CNY 500/40FCL商检费： CNY 100/40FCL报关费： CNY 135/40FCL港杂费： CNY 310/40FCL其他费用： CNY 1 930/40FCL国外费用保险：按发票价格金额加成10%投保一切险和战争险，费率分别为0.6%，0.3%运费： USD 3 300/40FCL佣金率：3%预期利润报价的10%，付款方式是即期不可撤销信用证备注汇率：1美元=6.80人民币价格计算过程如下：每台实际采购成本=供货价格-退税收入=2000-2000*17%/(1+17%)=1709.4018元每台国内费用=10+5+（500+100+135+310+1930）/180=31.5278元每台出口运费=3300*6.8/180=124.6667元CIFC3=（实际采购成本+国内费用+出口运费）/（1-佣金率-利润率-110%*保险率）/E=（1709.4018+31.5278+146.6667）/【1-3%-10%-110%*（0.6%+0.3%）】/6. 8元/美元=2194.6242元/6. 8元/美元=322.73885美元（二）出口发盘函TIANJIN SHANGSHI IMPORT/EXPORT CORPADD:10 GEXIN ROAD, HEBEI DISTRICT, TIANJIN, CHINA TEL: 22-21631106 FAX: 22-21631108 E-MAIL: MAR 28, 2009JAMES & SONS CO#304-7 JALAN STREET, TORONTO, CANADADear Mr. Smith,Thank you for your enquiry of MAR 24, 2009. We are glad to learn that you are interested in our products. Recently we have received a large number of orders from our clients and it seems that the demand is still increasing. We are glad to quote as follows:Commodity: ART. NO. TJ-9818 25 inch USD 322.7/set CIFC3 TORONTOPacking: ART. NO. TJ-9818 to be packed in cartons of 1set each 180 cartons in one 40FCL.Shipment: Shipment is to be effected within 30 days of the receipt of L/C.Insurance: To be covered by the seller for 110% of total invoice value against all risks and war risks.Payment: By irrevocable sight letter of credit for full amount of the invoice value.This quotation is valid for seven days and we are looking forward to receiving your order.Yours faithfully,TIANJIN SHANGSHI IMPORT/EXPORT CORPYang Xiaoli（三）反馈信息JAMES&SONS COADD:#304-7 JALAN STREET,TORONTO,CANADA TEL: (+01)7775 FAX:(+01)7746 E-MAIL: dAPR 02, 2009TIANJING SHANGSHI IMPORT&EXPORT CORP.10 GEXIN ROAD,HEBEI DISTRICTTIANJIN,CHINADear Mrs. Yang,We write to thank you for your offer of MAR 28, 2009. However after a careful study of your quotation, we find that your price seems to be on the high side .It will leave us with almost no profit to accept your price.We appreciate the quality of your products and are glad to have the opportunity to do business with you. We suggest that you make some allowance on your price. For your reference, the highest prices we can accept are as follows:ART.NO.TJ-9818 USD 290/SET CIFC3 TORONTOPlease take it into serious consideration and your reply will be appreciated.Yours faithfully,JAMES & SONS COSmith四、出口还价核算及还盘（一）出口还价核算（1）客户还价：US$290 CIFC3利润额=【290*（1-110%*0.9%-3%）*6.8-（1709.4018+31.5278+124.6667）】*180=（1893.3172-1865.5963）*180=4989.762元（2）还价后实际采购成本=销售收入-保险费-佣金-公司利润（5%）-运费-国内费用 =290*（1-110%*0.9%-3%-5%）*6.8-31.5278-124.6667 =1794.7172-31.5278-124.6667 =1683.5227元供货价最高为1683.5227/1-17%/(1+17%)=1969.721559元（3）经与供货商协商，供货价格调至1900元，再次报价，包括8%的利润:每台实际采购成本为1900*【1-17%/(1+17%)】=1623.9317 CIFC3=(1623.9317+31.5278+124.6667)/(1-110%*0.9%-3%-8%)/6. 8元/美元 =1780.1262/0.8801/6. 8元/美元 =2022.6408元/6. 8元/美元 =297.4472美元最终定价为CIFC3 300美元。（二）还盘函TIANJIN SHANGSHI IMPORT/EXPORT CORPADD:10 GEXIN ROAD, HEBEI DISTRICT, TIANJIN, CHINA TEL: 22-21631106 FAX: 22-21631108 E-MAIL: APR 05, 2009JAMES & SONS CO#304-7 JALAN STREET, TORONTO, CANADADear Mr. Smith,Thank you for your letter of APR 02, 2009. We are sorry to hear that you cant accept our price, but the quality of our product is very good. Since this is the first business between us. We have discussed the matter with our manufactures and brought them to see eye to eye with the idea of lowering our price, but still your counter-offer seems too low to be accepted. Since this is the first business between us, we try our best to quote as follows:ART. NO. TJ-9818 USD 300/set CIFC3 TORONTOThis quotation is valid for only 6 days. Please take advantage of this chance and send your acceptance to us as soon as possible.Yours faithfully,TIANJIN SHANGSHI IMPORT/EXPORT CORPYang Xiaoli（三）反馈信息JAMES&SONS COADD:#304-7 JALAN STREET,TORONTO,CANADA TEL: (+01)7775 FAX:(+01)7746 E-MAIL: dAPR 10, 2009TIANJIN SHANGSHI IMPORT & EXPORT XORP.10 GEXIN ROAD, HEBEI DISTRICTTIANJIN,CHINADear Mrs. Yang:Your quotation of APR 05, 2009 has been accepted and we are glad to place our order ART.NO.TJ-9818 as follows:ART.NO.TJ-9818 USD 300/SET CIFC3 TORONTO.Other terms and conditions are the same as we agreed before.As this is the very first transactions we have concluded, your cooperation would be very much appreciated.Please send us your sales confirmation in duplicate for counter-signing.Yours faithfully,JAMES & SONS COSmith五、出口成交核算编号：GD25013日期：10-APR-09 商品名称及规格：“长城”牌液晶彩色电视机 TJ-9818 25 inch供货单位：天津长城电视机厂出口国家/地区：加拿大买方：CANADA JAMES & SONS CO出口报价：CIFC成交数量：180台当日汇率：1美元=6.8人民币装卸口岸/地点：从 天津港 至 多仑多港 经由 无收 入 栏J合同金额：（外币）USD 54 000V汇率：6.80S成交金额：（本币）CNY 367 200成 本 栏收购价（含税进货价款）：CNY 342 000含增值税率： 17 %扣除出口退税收入：CNY 49 692.31退税率： 17 %A实际采购成本（本币）： CNY 292 307.69费 用 栏进货费用（本币）：仓储费：CNY 900包装费：CNY 1 800国内运杂费：CNY 500/40FCL港口费：CNY 310/40FCL商检费：CNY 100/40FCL报关费：CNY 135/40FCL其他：CNY 1 930/40FCLB国内费用：（本币） CNY 5 675出口总成本C：（FOB成本）（本币） C=A+B CNY 297 982.69出口运费F：（外币）USD 3 300 （本币）CNY 22 440 计算标准和费率：40FCLCF成本（本币）：（C+F） CNY 320 422.69出口保费I：（外币/本币） USD 534.6 CNY 3 635.28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%加1成投保金额：CNY 403 920CIF成本（本币）：（=C+F+I）CNY 324 057.97佣金C：（本币）CNY 11 016佣金率：3%计佣基数：CNY 367 200CIFC成本（外币/本币）：（=C+F+I+C）USD 49 275.58 CNY 335 073.97利 润 率L成交利润额S-CIFC：CNY 32 126.03成交利润率L/J/V：8.75%复核：主管部门意见： 财务部门意见： 总经理批示：六、出口合同签订（一）进出口合同签订天津商实进出口公司TIANJIN SHANGSHI IMPORT & EXPORT CORP.JAMES&SONS CO TIANJIN SHANGSHI IMPORT & EXPORT CORP(THE BUYERS) (THE SELLERS)SALES CONFIRMATION S/C NO.: GD25013 DATE: APR 20, 2009 THE SELLER: TIANJIN SHANGSHI THE BUYER:JAMES&SONS COIMPORT&EXPORT CORP. ADDRESS:10 GEXIN ROAD, ADDRESS:#304-7 JALAN STREET,HEBEI DISTRICT,TIANJIN,CHINA TORONTO,CANADA TEL: 22-21631106 FAX: 22-21631108 TEL: (+01)7775 FAX:(+01)7746E-MAIL: E-MAIL: dWE HEREBY CONFIRM HAVING SOLD TO YOU THE FOLLOWING GOODS ON TERMS AND CONDITIONS AS SPECIFIED BELOW:ITEM NO.COMMODITYSPECIFICATIONSUNITQUANTITYUNIT PRICE(US$)AMOUNT(US$)01Great Wall brand color television ART.NO.TJ-9818SET180CIFC3 TORONTO 30054 000TOTAL CONTRACT VALUE:SAY US DOLLARS FIFTY-ROUR THOUSAND ONLYPAKING: ART.NO.TJ-9818 TO BE PACKED IN A CARTON OF 1 SET EACH 180 CARTONS IN ONE 40FCLPORT OF LOADING DESTINATION: FROM TIANJIN,CHINA TO TORONTO,CANADATIME OF SHIPMENT: SHIPMENT IN JUNE 2009 AFTER RECEIVING THE RELEVANT LETTER OF CREDIT.TERMS OF PAYMENT: THE BUYER SHALL OPEN AN IRREVOCABLE L/C IN FAVOR OF THE SELLER BEFORE MAY 02, 2009. THE SAID L/C SHALL BE AVAILABLE BY DRAFT AT SIGHT FOR FULL INVOICE VALUE AND REMAIN VALID FOR NEGOTIATION IN CHINA FOR 15 DAYS AFTER 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 THE PEOPLES INSURANCE COMPANY OF CHINA, DATED JAN.1ST, 1981.REMARKS:1. The buyer shall have the covering Letter of Credit 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 60 days after the arrival of the goods at the port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 15 days after the arrival of the goods at the port of destination.3. For transactions concluded on CIF 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 certificate 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 3 working days, otherwise 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.)Confirmed by: THE SELLER THE BUYER TIANJIN SHANGSHI IMPORT & EXPORT CORP JAMES&SONS CO 杨晓莉 Mr. Smith（二）、拟写签约函TIANJIN SHANGSHI IMPORT/EXPORT CORPADD:10 GEXIN ROAD, HEBEI DISTRICT, TIANJIN, CHINA TEL: 22-21631106 FAX: 22-21631108 E-MAIL: APR 20, 2009JAMES & SONS CO#304-7 JALAN STREET,TORONTO, CANADA Dear Mr. Smith,Thank you for your order of APR 10, 2009. We are pleased to do business with you and are sending you our signed Sales Confirmation No. GD25013 in duplicate. Please return one copy with your counter-signature for our file.You can be assured that we will try our best to execute the order, and that the good quality of our commodities will meet your request. As the shipment date is approaching, please open the relevant L/C to reach us before MAY 02, 2009 so that we can effect shipment on time.Yours faithfully,TIANJIN SHANGSHI IMPORT/EXPORT CORPYang XiaoLi（三）进口方反馈信息JAMES&SONS COADD:#304-7 JALAN STREET,TORONTO,CANADATEL: (+01)7775 FAX:(+01)7746 E-MAIL: dAPR 24, 2009TIANJIN SHANGSHI IMPORT & EXPORT XORP.10 GEXIN ROAD, HEBEI DISTRICTTIANJIN,CHINADear Mrs. Yang,We have duly received and signed your Sales Confirmation NO. GD25013 and are sending back one copy for your file as requested.Meanwhile the relevant L/C has been opened through THE ROYAL BANK OF CANADA and we are certain that it will reach you in a few days. Please arrange shipment upon receipt of it. We hope the first transaction between us will turn out to be successful.Yours faithfully, JAMES & SONS COSmith（四）、信用证通知函及信用证1、信用证通知函ADDRESS:3 ROAD OF HONGQIAO STREETTELEX: 2451 & 4933 KYPRIA CY 中国银行天津分行 BANK OF CHINA TIANJIN BRANCH信用证通知书SWIFT: BCYPCY2N NOTIFICATION OF DOCUMENTARY CREDIT DATE: APR 28, 2009TO：致：TIANJIN SHANGSHI IMPORT&EXPORT CORP.10 GEXINGROAD,HEBEIDISTRICT,TIANJIN,CHINIAWHEN CORRESPONDING PLEASE QUOTE OUR REF. NO. :ISSUING BANKTHE ROYAL BANK OF CANADA 87 CBIA STREET,TORONTO,CANANDATRANSMITTED TO US THROUGH转递行L/C NO. 信用证号00/0625-FC DATED 开证日期 APR 27, 09AMOUNT 金额 USD 54，000DEAR SIRS. 敬启者：WE HAVE PLEASURE IN ADVISING YOU THAT WE HAVE RECEIVED FROM THE ROYAL BANK OF CANADA兹通知贵司，我行收自上述银行( )PRE-ADVISING OF 预先通知( )MAIL CONFIRMATION OF 证实书( )TELEX ISSUING 电传开立( )INEFFECTIVE 未生效( )ORIGINAL 正本( )DUPLICATE 副本LETTER OF CREDIT, CONTENTS OF WHICH ARE AS PER ATTACHED SHEET(S).THIS ADVICE AND THE ATTACHED SHEET(S) MUST ACCOMPANY THE RELATIVE DOCUMENTS WHEN PRESENTED FOR NEGOTIATION.信用证一份，现随附通知。贵司交单时，请将本通知书及信用证一并提示。( ) PLEASE NOTE THAT THIS ADVICE DOES NOT CONSTITUTE OUR CONFIRMATION OF THE ABOVE L/C NOR DOES IT CONVEY ANY ENGAGEMENT OR OBLIGATION ON OUR PART.本通知书不构成我行对此信用证之保兑及其他任何责任。( ) PLEASE NOTE THAT WE HAVE ADDED OUR CONFIRMATION TO THE ABOVE L/C, NEGOTIATION IS RESTRICTED TO OURSELVES ONLY.上述信用证已由我行加具保兑，并限向我行交单。2、信用证IF YOU FIND ANY TERMS AND CONDITIONS IN THE L/C WHICH YOU ARE UNABLE TO COMPLY WITH AND /OR ANY ERROR(S), IT IS SUGGESTED THAT YOU CONTACT APPLICANT DIRECTLY FOR NECESSARY AMENDMENT(S) AS TO AVOID ANY DIFFICUTIED WHICH MAY ARISE WHEN DOCUMENTS ARE PRESENTED.如本信用证中有无法办到的条款及/或错误，请迳与开证申请人联系进行必要的修改，以排除交单时可能发生的错误。FOR BANK OF CHINA TIANJIN BRANCH中国银行天津分行信用证通知章Yours faithfully34127 B BOCSH CN62291705 03/25 04803089 TCH006303250046658ZCZCFROM: THE ROYAL BANK OF CANADATO:THE BANK OF CHINA TIANJIN BRANCH 88 ZHONGSHAN ROAD,TIANJIN,CHINATEST:FOR USD 54,000 ON DATE27/04/2009 PLEASE ADVICE BENEFICIARY OF THE FOLLOWING IRREVOCABLE LETTER OF CREDIT ISSUED BY US IN THEIR FAVOR SUBJECT TO UCP 600.DOCUMENTARY CREDIT NUMBER: 00/0625-FCDATE AND PLACE OF EXPIRY: JUNE 18, 2009 , IN CANADAAPPLICANT: JAMES & SONS CO. #304-7 JALAN STREET,TORONTO,CANADABENEFICIARY: TIANJIN SHANGSHI IMPORT&EXPORT CORP.10 GEXINGROAD,HEBEIDISTRICT,TIANJIN,CHINIAAMOUNT: USD 54，000SAY US. DOLLARS FIFTY-FOUR THOUSAND ONLYAVAILABLE WITH: ANY BANK BY: NEGOTIATION OF BENEFICIARYDRAFT(S) AT 30 DAYSSIGHT DRAWN ON THE ROYAL BANK OF CANADA, ACCOMPANIED BY THE DOCUMENTS INDICATED HEREIN.COVERING SHIPMENT OF:COMMODITY ART.NO. QUANTITYTJ-9818200 SETSGREAT WALL BRAND COLOR TELEVISIONSHIPPING TERMS:CIFC TORONTOSHIPPING MARK: JAMES&SONS COTORONTO,CANADAGD25013NOS1-180DOCUMENTS REQUIRED:3 COPIES OF COMMERCIAL INVOICE SHOWING VALUE IN U.S. D