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操作1上 海 安 德 国 际 贸 易 公 司shanghai ande international trade corp. 16(b) no.1 building, 2005 lane huangxing rd., shanghai chinafax: 0086-21-65500055 to: masri bro. co.,ltd.date: march 2nd 2003 dear sirs,having learned that you are one of the reputable dealers in light industrial products in egypt, we take the pleasure of introducing ourselves as an exporter of this line in china to see if we can enter into business relations with you.amalgamated by six enterprises trading companies, our corporation was founded in 1956. so far, our corporation has developed into one of the largest light industrial products trading corporations nationwide. good business relations with more than 100 customers in more than 20 countries or regions have been established. a considerable all-round sales network has also been formed and we have enjoyed a certain reputation for the excellent quality of both our export commodities and business services in the international market.the main commodities we are now exporting are as follows:all models of sewing machines, varieties of aluminum hardware and non-sticky frying pans, stainless steel hardware and tableware, glassware, garments made of various fabrics, household electrical appliance, sporting goods, shoes, etc.by the way, wed like to inform you that besides all kinds of traditional trade, we also perform many flexible ways of trade, such as joint venture, agency service, joint operation, compensation business, process according to customers sample, and production on customers trade mark, etc.we take this opportunity to inform you that we wish to expand our business into egyptian market. for your reference, our latest illustrated catalogs will be sent to you under separate cover. please do not hesitate to contact us if you find any items interesting. you may rest assured that you will enjoy our best cooperation. your early reply will be appreciated.with best regards.yours faithfully,shanghai ande international trade corp.manager assistant of sales departmentxxxxxx操作2上海安德国际贸易公司 art no. s9420-71）实际成本采购成本退税收入350-3509%/(1+17%）323.0769(元/套）2）20英尺集装箱装箱量：25/(0.620.240.46） 365.2408，取整，365箱报价数量：3651365件3）国内费用：(500+1100+350+50+600+2000+1000+1400）/36519.1781(元/套）4）出口运费：31408.25/36570.9726(元/套）5）出口报价：fobc3（实际成本+国内费用）/（1-佣金率-预期利润率）(323.0769+19.1781）/ (1-5%-15%）8.2551.86(美元/套）cfrc3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）(323.0769+19.1781 +70.9726）/(1-5%-15%）8.2562.61(美元/套）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） (323.0769+19.1781+70.9726）/(1-5%-15%-110%（0.6%+0.4%）8.2563.48(美元/套） art no. s83101）实际成本采购成本退税收入60-609%/(1+17%）55.3846(元/套）2）20英尺集装箱装箱量：25/(0.620.240.46） 365.2408，取整，365箱报价数量：365103650件3）国内费用：(500+1100+350+50+600+2000+1000+1400）/365101.9178(元/套）4）出口运费：31408.25/36507.0973(元/套）5）出口报价：fobc3（实际成本+国内费用）/（1-佣金率-预期利润率）(55.3846+1.9178）/ (1-5%-15%）8.258.68(美元/套）cfrc3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）(55.3846+1.9178+7.0973）/ (1-5%-15%）8.259.76(美元/套）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） (55.3846+1.9178+7.0973）/ /(1-5%-15%-110%（0.6%+0.4%）8.259.89(美元/套） art no. s63201）实际成本采购成本退税收入120-1209%/(1+17%）110.7692(元/件）2）20英尺集装箱装箱量：25/(0.6750.450.274） 300.3815，取整，300箱报价数量：30061800件3）国内费用：(500+1100+350+50+600+2000+1000+1400）/18003.8889(元/件）4）出口运费：31408.25/180014.3917(元/件）5）出口报价：fobc3（实际成本+国内费用）/（1-佣金率-预期利润率）(110.7692+3.8889）/ (1-5%-15%）8.2517.37(美元/件）cfrc3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）（110.7692+3.8889 +14.3917）/ (1-5%-15%）8.2519.55(美元/件）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）（110.7692+3.8889 +14.3917）/ (1-5%-15%-110%(0.6%+0.4%）8.2519.83(美元/件）art no.s51301）实际成本采购成本退税收入150-1509%/(1+17%）138.4615(元/件）2）20英尺集装箱装箱量：25/(0.6750.450.274） 300.3815，取整，300箱报价数量：30061800件3）国内费用：(500+1100+350+50+600+2000+1000+1400）/18003.8889(元/件）4）出口运费：31408.25/180014.3917(元/件）5）出口报价：fobc3（实际成本+国内费用）/（1-佣金率-预期利润率）(138.4615+3.8889）/ (1-5%-15%）8.2521.57(美元/件）cfrc3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）(138.4615+3.8889+14.3917）/ (1-5%-15%）8.2523.75(美元/件）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） (138.4615+3.8889+14.3917）/ (1-5%-15%-110%(0.6%+0.4%）8.2524.08(美元/件） 操作3 操作三：发盘参考 上 海 安 德 国 际 贸 易 公 司shanghai ande international trade corp. 16(b) no.1 building, 2005 lane huangxing rd., shanghai chinafax: 0086-21-65500055 to: masri bro. co.,ltd.date: march 12th 2003dear sirs,we welcome your inquiry of march 7th and thank you for interest in our products.we are glad to inform you that all the items listed in your inquiry are in stock. our "three fives" brand stainless steel ware is highly tenacious, corrosion-resistant, antirust and never deformed from heat. each product undergoes several stringent polishing process to ensure smooth finish. besides, all the tableware is sized well for african style. for unique designs, attractive color, good quality, you may rest assured that our products will be marketable in your country.as we would like to extend our business with you, we quote you very low prices as follows: server set art no. s9420-7: us$ 63.48 per set cifc5 alexandriaus$ 51.86 per set fobc5 shanghaitableware art no. s8310 : us$ 9.89 per set cifc5 alexandriaus$ 8.68 per set fobc5 shanghaitea set art no. s5130: us$ 24.08 per set cifc5 alexandriaus$ 21.57 per set fobc5 shanghaiwhistling kettle art no. s6320: us$ 19.83 per piece cifc5 alexandriaus$ 17.37 per piece fobc5 shanghaiminimum quantity: one 20 fcl container each art no.packing: art no. s9420-7, one set per carton, total 365 cartons to a 20fcl.art no. s8310, 10 sets per carton, total 365 cartons to a 20fcl.art no. s6320, 6 pieces per carton, total 300 cartons to a 20fcl.art no. s5130, 6 sets per carton, total 300 cartons to a 20fcl. shipment: to be made within one month after receipt of relevant l/c.payment: by irrevocable sight letter of credit.insurance: to be covered by the seller for 110% of the total invoice value against all risks and war risks ofc.i.c.we are quite confident to say that our prices and terms are competitive and we wish to inform you that as the demand is very high, the above quotation is valid only for 3 days. so it will be advisable for you to place orders as soon as possible.we hope to receive your early reply and trust business will be smoothly established between our two firms. yours faithfully,shanghai ande international trade corp.manager assistant of sales departmentxxxxxx 操作4 安德国际贸易有限公司 1）利润核算 货号s9420-7 客户还价63.48(1-15%)=53.96美元cifc5销售收入：53.968.25365=162487.05元实际成本：（350-350117%9%）365=117923.0769元出口运费：31408.25=25905元出口保费：53.968.25110%1%365=1787.3576元客户佣金：53.968.255%365=8124.3525元国内费用：500+1100+1400+350+50+600+2000+1000=7000元总利润额：销售收入实际成本出口运费出口保费客户佣金国内费用162487.05117923.0769259051787.35768124.352570001747.26元利润率：总利润额销售收入1747.26162487.051.075货号s8310 客户还价9.89(1-15%)=8.41美元cifc5销售收入：8.418.253650253246.125元实际成本：（60-60117%9%）3650202153.8462元出口运费：31408.2525905元出口保费：8.418.25110%1%36502785.7074元客户佣金：8.418.255%365012662.3063元国250371199384.6154259052754.08112518.5570002808.75元利润率：总利润额销售收入2808.752503711.122）成本核算 货号s9420-7实际成本：53.96(1-1.11.0%-5%-5%)-8.60278.25-19.1781305.6058 (元)采购成本：305.60581.081.17=331.07(元)套货号s8310实际成本：8.41(1-1.11.0%-5%-5%)-0.86038.25-1.917852.6658(元)采购成本：52.66581.081.17=57.05 (元)套货号s5130实际成本：20.47(1-1.11.0%-5%-5%)-1.74448.25-3.8889131.8519(元)采购成本：131.85191.081.17=142.8396 (元)套货号s6320实际成本：16.86(1-1.11.0%-5%-5%)-1.74448.25-3.8889105.3753(元)采购成本：105.37531.081.17=114.1566 (元)件3）再次报价：货号s9420-7实际成本：330(1-9%/1.17)=304.6154国内费用和海洋运费不变，cifc5：(304.6154+19.1781)/8.25+8.6027/ 1-110% (0.6%+0.4%)-5%-10% 47.8504/0.839057.03美元套货号s8310实际成本：50(19%/1.17)=46.1538cifc5： (46.1538+1.9178)/8.25+0.8603/ 1-110% (0.6%+0.4%)-5%-10%6.6872/0.83907.97美元套货号s6320实际成本：110(19%/1.17)=101.5385cifc5： (101.5385+3.8889)/8.25+1.7444/ 1-110% (0.6%+0.4%)-5%-10%14.5235/0.839017.31美元件货号s5130实际成本：140(19%/1.17)=129.2308cifc5： (129.2308+3.8889)/8.25+1.7444/ 1-110% (0.6%+0.4%)-5%-10%17.8801/0.839021.31美元套操作5 上 海 安 德 国 际 贸 易 公 司shanghai ande international trade corp. 16(b) no.1 building, 2005 lane huangxing rd., shanghai chinafax: 0086-21-65500055 to: masri bro. co.,ltd.date: march 22nd 2003 dear sirs,we are surprised to hear from your letter dated 17 march 2003 that you think our prices are on the high side. in fact the prices we quoted are more competitive than those of all other suppliers in china.considering the excellent quality submitted and the continual rise in export cost, it isalmost impossible for us to make any further reduction. however, since we are in view of extending to a new market and setting up long term business relations with you, we will cut our margin of profits to give you our new quotations following:art no. s9420-7 us$ 57.03 per setart no. s6320 us$ 17.31 per pieceart no. s8310 us$ 7.97 per setart no. s5130 cifc5 alexandriabecause this is the first transaction concluded between us, we can only accept payment on sight l/c basis at the present. after several smooth and satisfactory transactions, we may take d/p or other flexible terms of payment into consideration.it is our sincere hope that this arrangement will be the beginning for our long-lasting and pleasant business association.since this offer is valid only for 4 days, so please kindly inform us of your acceptance as soon as possible.yours faithfully,shanghai ande international trade corp.manager assistant of sales departmentxxxxxx 操作6安德国际贸易有限公司合同核算:1. 成交金额 (17.31*300*6+21.31*300*6+7.97*365*10+57.03*365)* 8.25 =985235.21元2. 购货总成本 330365+1101800+503650+1401800=752950元3. 退税总收入 752950 - 695030.77=57919.23元4. 实际成本（330*365+110*300*6+50*365*10+140*300*6）*（1-9%/1.17%）=695030.77元5. 业务费用（500+1100+350+50+600+2000+1000+1400)*4 =28000元6. 出口运费= 3140*4*8.25=103620元7. 出口保费=985235.2125*110%*1.0%10837.59元8. 客户佣金=985235.21*5%49261.76元上缴利润成交金额实际成本业务费用出口运费出口保费客户佣金985235.21-695030.77-28000-103620-10837.59-49261.7698485.09元 利润率利润额/成交金额98485.09/985235.21=10.00%上缴利润为98485.09元，利润率为10.00%. 操作7上 海 安 德 国 际 贸 易 公 司shanghai ande international trade corp. 16(b) no.1 building, 2005 lane huangxing rd., shanghai chinafax: 0086-21-65500055 to: masri bro. co.,ltd.date: april 1st 2003dear sirs,many thanks for your order no. ande 01 confirming acceptance of the prices, shipment date and terms shown on your order and we are sending you our signed sales confirmation no. ad-massc02 in duplicate. please counter sign and return one copy for our file.we will do our best to execute your order and assure the goods quality, shipment date as well as the terms you asked for will receive our best attention.as the delivery is very hurried, please immediately instruct your banker to issue full amount l/c at sight in our favor. the l/c has t reach here before april 25, 2003; otherwise the shipment may be delayed. we hope to receive your l/c on time and promise the result of our executing order will meet your satisfaction.best regards. yours faithfully,shanghai ande international trade corp. manager assistant of sales department xxxxxx sales confirmations/c no.: ad-massc02date: april 1st 2003the seller:shanghai ande international trade corp.address:16(b) no.1 building, 2005 lane huangxing rd., shanghai, chinathe buyer: masri bro.co., ltd. address: p.o.box: 14/5873, alexandria egypt hot line: 019112575, fax: 1.212-4782432, packing: art no. s9420-7, one set per carton, 365 cartons to one 20fcl .art no.s8310, 10 sets per carton, 365 cartons to one 20fcl. art no. s5130, 6 sets per carton, 300 cartons to one 20fcl. art no. s6320, 6 pieces per carton, 300 cartons in one 20fcl. total: 1330 cartons shipment: to be effected by the seller from shanghai to hodeidah not laterthan may 31st 2003 within 30 days on receipt of the relevant l/c withpartial shipment and transhipment not allowed. payment: the buyer shall open through a bank acceptable to the seller anirrevocablesight letter of credit to reach the seller before april 25th 2003 andremain valid for negotiation in china until the 15th day after thedate of shipment. value against all risks and war risk as per and subject to therelevant ocean marine cargo cla