外贸出口流程毕业设计.doc

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梅花伞业有限公司出口贸易流程the export trade flow of susino umbrella co., ltd. abstract：this paper briefly analyzes the process of export trade, from establishing business relationship，make an enquiry, making an offer, making a counter-offer to signing a contract. that is to say from how to find a potential customer to how to negotiate with our customer. key words: imports and exports；trade contents 1. company profile12. establishment of business relations.23. the first inquiry34. export quotation. 45. making an offer56. counter-offer.67. counteroffer accounting.78. recounter offer.89. acceptance.910. contract accounting.1111. sells signed letter.1212. sales contract.13 reference 1. company profile susino umbrella co., ltd (formerly jinjiang hengshun umbrella co., ltd) was founded on september 22nd 1995. in december 2005 jinjiang hengshun umbrella co., ltd was renamed susino umbrella co., ltd, as a joint-stock company. susino produces over 20 million umbrellas annually with a production value of up to $23 million. susino umbrellas are exported to more than 128 countries and territories including the united states, the united kingdom, japan, russia, dubai, brazil and so on. in december 2004, susino went into cooperation with the scientific research institution of xiamen jimei university and founded the technique development center. in 2005 the centre was regarded as an umbrella development centre by the fujian provincial government. in march 2003, susino obtained the iso9000 quality management systems (qms) certificate and further in 2005 susino obtained the iso14000 certificate. the companies quality test system has obtained certificates from the fujian quality control bureau in 2005 susino new products such as the auto open and close and the folding auto open and close umbrellas have been recognized as innovative products by the fujian science and technology office. in the last decade, susino has developed from a small oem manufacturer into a leading manufacturer and exporter of umbrellas in the world. as a life cycle enterprise, susino specializes in the design, manufacturing and sales of various types of umbrella. 1 2. establishment of business relations march 25, 2011christos co., ltd17/155 - 17/157 moo 11 sukhapibal 1 rd.,ladprao, bangkok, thailandtel:66-2-9421216fax:66-2-9421484 dear sir or madam,we have learned your company and that you are a prospective buyer of umbrellas from the internet. as we are one of the leading exporter of this item, which have enjoyed great popularity in world market. we shall be pleased to enter into business relationship with you in this area. our company was founded in 1995.as a joint-stock company, susino produces over 20 million umbrellas annually with a production value of up to $23 million. susino umbrellas are exported to more than 128 countries and territories including the united states, the united kingdom, japan, russia, brazil and so on. our company produces a series of fashionable umbrellas with various specifications, such as straight umbrellas, two folding umbrellas, triple folding umbrellas and automatic opening &closing umbrella. if you are willing to set up business relationship with us, you can contact us through tel:086-or fax:086 and youre welcome to visit our website: were expecting your early response. yours faithfullysusino umbrella co., ltdjinou ind.district, dongshi,jinjiang, fujian, chinatel:0086-592-3104777fax: 0086-592-3104999liddell 2 3. the first inquiry march 27, 2011susino umbrella co., ltdjinou ind.district, dongshi,jinjiang, fujian, chinatel:0086-592-3104777fax: 0086-592-3104999 dear mr. lin,we are glad to learn from your letter of march 25, as an exporter of umbrellas, you intend to establish direct business relationship with us which happens to be our desire.we are the leader of gift and premium in thailand. today we are looking for the umbrella as 100, 000 pcs. we want to know the price of your folding umbrellas number 5006 and number 7319. if your price is workable, we intend to buy 5000 pcs of no.5006 and 5000 pcs of no.7319. please contact me as soon as possible! yours faithfully christos co., ltd17/155 - 17/157 moo 11 sukhapibal 1 rd.,ladprao, bangkok, thailandtel:66-2-9421216fax:66-2-9421484nichkhun 3 4export quotationfob：成本+国内费用+预期利润实际成本=进货成本-退税金额(退税金额=进货成本/(1+增值税率)x 退税率)国内费用=包装费+(运杂费+商检费+报关费+港区港杂费+其他费用)核算利润(利润=报价x10%)汇率按人民币对美元的汇率为6.561：1计算（2011/3/28日汇价）2退税收入=采购成本/（1+增值税率）*出口退税率=4.57/（1+17%）*15%=0.586美元/把实际成本=采购成本-退税收入=4.57-0.586=3.984元/把3国内费用=包装费+(运杂费+商检费+报关费+港区港杂费+其他费用)=6000+(12000+350+150+900+1500)x0.5=6000+ 7450=13450=$2050每把费用=2050/5000=$0.414.每把利润=进货成本*10%=4.57*10%=$0.457fob=实际成本+费用+利润=3.984+0.41+0.457=4.851 1货号：73192退税收入=采购成本/（1+增值税率）*出口退税率=8.38/（1+17%）*15%=1.074美元/把实际成本=采购成本-退税收入=8.38-1.074=7.306美元/把3国内费用=包装费+(运杂费+商检费+报关费+港区港杂费+其他费用)=6000+(12000+350+150+900+1500)x0.5=6000+ 7450=13450=$2050每把费用=2050/5000=$0.414.每把利润=进货成本*10%=8.38*10%=$0.838fob=实际成本+费用+利润=7.306+0.41+0.838=8.554 4 5. making an offermarch 28,2011christos co., ltd17/155 - 17/157 moo 11 sukhapibal 1 rd.,ladprao, bangkok, thailandtel:66-2-9421216fax:66-2-9421484 dear nichkhun ,thank you for you letter dated mar 27, in which you express your interest in our umbrella . at your request, we take pleasure in making you the following offer, subject to ourshipment：to be effected at the end of may. because of fluctuating exchange rates, we can only hold these prices for three days from todays date. as you know, our stock is limited and the demand is brisk. your early decision is necessary. we are confident that you can do some profitable business. we look forward to your prompt reply. yours faithfully susino umbrella co., ltdjinou ind.district, dongshi,jinjiang, fujian, chinatel:0086-592-3104777fax: 0086-592-3104999liddell 5 6. counter offer march 29, 2011susino umbrella co., ltdjinou ind.district, dongshi,jinjiang, fujian, chinatel:0086-592-3104777fax: 0086-592-3104999 dear mr. lin,thank you for your letter and samples sent on march 28. we are glad to inform you that our customers are very satisfied with the test result of your samples, but they are still hesitating at the moment. after careful comparison with similar goods, we find your quotation on the high side. the current umbrella market is swollen up with various brands and quality brands such as paradise, which are easily available. these brands have already gained recognition of the local market. although its quality has already measured up to our customers requirements, it still needs price advantage in order to open up a market here. otherwise it can hardly compete against the established brands. in view of this, our customers request you to reduce your original price by 5%. please consider this and give us a prompt reply. yours faithfully christos co., ltd17/155 - 17/157 moo 11 sukhapibal 1 rd.,ladprao, bangkok, thailandtel:66-2-9421216fax:66-2-9421484nichkhun 6 7. counteroffer accountingfob：成本+国内费用+预期利润实际成本=进货成本-退税金额(退税金额=进货成本/(1+增值税率)x 退税率)国内费用=包装费+(运杂费+商检费+报关费+港区港杂费+其他费用)核算利润(利润=报价x10%)汇率按人民币对美元的汇率为6.561：1计算（2011/3/28日汇价）2退税收入=采购成本/（1+增值税率）*出口退税率=4.57/（1+17%）*15%=0.586美元/把实际成本=采购成本-退税收入=4.57-0.586=3.984元/把3国内费用=包装费+(运杂费+商检费+报关费+港区港杂费+其他费用)=6000+(12000+350+150+900+1500)x0.5=6000+ 7450=13450=$2050每把费用=2050/5000=$0.414.每把利润=进货成本*10%=4.57*10%=$0.457fob=实际成本+费用+利润=3.984+0.41+0.457=4.8511货号：73192退税收入=采购成本/（1+增值税率）*出口退税率=8.38/（1+17%）*15%=1.074美元/把实际成本=采购成本-退税收入=8.38-1.074=7.306美元/把3国内费用=包装费+(运杂费+商检费+报关费+港区港杂费+其他费用)=6000+(12000+350+150+900+1500)x0.5=6000+ 7450=13450=$2050每把费用=2050/5000=$0.414.每把利润=进货成本*10%=8.38*10%=$0.838fob=实际成本+费用+利润=7.306+0.41+0.838=8.554则总价为 67025 x (1-0.08)=61663净利润=61663-4100-56448.72=$1114.287 8counter offermarch 30,2011christos co., ltd17/155 - 17/157 moo 11 sukhapibal 1 rd.,ladprao, bangkok, thailandtel:66-2-9421216fax:66-2-9421484 dear nichkhun,we are glad to receive your letter of march 29 but sorry to learn that you found our quotation too high. we regret to say that we do not agree with your point, but for our relationship we decided to accept your counter offer. we feel that your counter offer is not proper because the price for such material is on the increase at present. we believe our prices are quite reasonable, it is impossible that any other suppliers can under-quote us if their products are as good as ours in quality. in order to assist you to compete with other dealers in the market, we have decided to reduce 8% of the price quoted if your order reaches 10,000 sets at one time. owing to the great demand for the product, this offer is valid only for 5 days.yours faithfully susino umbrella co., ltdjinou ind.district, dongshi,jinjiang, fujian, chinatel:0086-592-3104777fax: 0086-592-3104999liddell 8 9. acceptance march 31, 2011susino umbrella co., ltdjinou ind.district, dongshi,jinjiang, fujian, chinatel:0086-592-3104777fax: 0086-592-3104999 dear mr. lin,thank you for your letter of march 30th. we do appreciate your concession and wantto accept your revised price. we are pleased to place an order with you for the following: we are glad that through our mutual efforts, finally we have reached the agreement. we believe the first transaction will turn out to be profitable to both of us.please send us your sales confirmation in duplicate. best regards!yours faithfully christos co., ltd17/155 - 17/157 moo 11 sukhapibal 1 rd.,ladprao, bangkok, thailandtel:66-2-9421216fax:66-2-9421484nichkhun 9 10. contract accounting厦门梅花伞业有限公司出口盈亏核算表 10 11. sales confirmation april 1, 2011christos co., ltd17/155 - 17/157 moo 11 sukhapibal 1 rd.,ladprao, bangkok, thailandtel:66-2-9421216fax:66-2-9421484 dear nichkhun,we are pleased to receive your order no. ande01. there is a chinese saying that “a good beginning is half done.” we hope our cooperation in this first order will lead to a brighter future of our business relationship. we are sending you our sales confirmation no tz293 in duplicate. please sign it and return one copy for our file. if there is any problem or misunderstanding, dont hesitate to call us. we believe the first transaction will turn out to be satisfactory to both of us.with best regards! yours faithfully susino umbrella co., ltdjinou ind.district, dongshi,jinjiang, fujian, chinatel:0086-592-3104777fax: 0086-592-3104999liddell 11 12. sales contract sales contract合同编号(contract no.): tz293签订日期(date) :april.11,2011签订地点(signed at); fujian，xiamenbuyer： christos co., ltd克里斯托责任有限公司地址： 曼谷 泰国曼谷市拉普绕区苏克哈匹珀大街155号-157号address: 155 - 157 moo 11 sukhapibal 1 rd. ladprao, bangkok, thailand 电话(tel): 66-2-9421216传真(fax): 66-2-9421484电子邮箱(e-mail) seller：susino umbrella co., ltd梅花伞业股份有限公司地址：福建省晋江市东石镇金瓯工业区address ;7 renmin road , jinjiang, fujian电话(tel): 86-0591 65756106 传真(fax): 86-0591 65756107电子邮箱(e-mail): m买卖双方同意按照下列条款签订本合同：the seller and the buyer agree to conclude this contract subject to the terms and conditions stated below:4.包装（packing）：one hundred set per caton5.唛头（shipping marks）：c.c.lthailandtz293made in china6.装运期限（time of shipment）：before may 1,20117.装运口岸（port of loading）：xiamen port ，china8.目的口岸（port of destination）：bangkok port, thailand 12 9.保险（insurance）：由买方投保。on the buyer optional10.付款条件（terms of payment）：信用证方式：买方应在装运期前/合同生效后10日，开出以卖方为受益人的不可撤销的议付信用证，信用证在装船完毕后15日内到期。 contract comes into effect, open an irrevocable letter of credit in favor of the seller. shipment as stipulated.11.单据（documents required）：卖方应将下列单据提交银行议付：the seller shall present the following documents required to the bank fornegotiation/collection:(1) 标明通知收货人/受货代理人的全套清洁的、已装船的、空白抬头、空白背书并注明运费已付/到付的海运/联运/陆运提单。(2) full set of clean on board ocean/combined transportation/land bills oflading and blank endorsed marked freight prepaid/ to collect;(3) (2)标有合同编号、信用证号（信用证支付条件下）及装运唛头的商业发票一式2份；(4) of l/c) and shipping marks;(3)装运通知(shipping advice):卖方应在交运后5小时内以特快专递方式邮寄给买方上述第项单据副本一式一套。the seller sh