国际贸易实务模拟TMT答案--上海飞达进出口有限公司-2.doc

操作一：建立业务关系 你公司是位于上海西部的一家专营轻工业品的贸易公司。公司成立50年以来，在国内外享有很高的声誉，在世界各地拥有大量的客户。近来，INTERNET网络上有一则消息, 科威特FLEISHMAN-HILLARD公司欲求购中国产的钟, 公司全称和详细的地址为:Fleishman-Hillard Link Ltd.DENSO HALL, KUWAITPHONE: 77 66 4 79 - 22 04 87TELEX: 23035 PCOKR PKCABLE: ALPLUCINEFAX NO: 92-21-7736479请参照上述基本要求, 给对方发一封要求建立业务往来的邮件, 要求格式完整、正确，内容包括公司介绍、可提供的产品介绍, 并随寄商品目录。信函中应表达想与对方建交的热切愿望。信函日期：2003年3月2日参 考 答 案 操作一：建交参考上 海 飞 达 进 出 口 有 限 公 司SHANGHAI FEIDA IMP.&EXP. CO., LTD.上 海 沪 闽 路 100 号NO.100 HUMING ROAD SHANGHAI电话(PHONE):电传(FAX):LEISHMAN-HILLARD LINK LTD. DATE: 02-MAR-01 DENSO HALL , KUWAIT Dear Sir,We have got your name and fax number from the Internet and are glad to introduce ourselves to you as a specialized company handling light products.Our firm, which is located in the west of Shanghai, has been dealing in the line of importing and exporting light products for nearly half a century. By now, we have been doing business with customers from many countries, and enjoy a high reputation. As one of the biggest dealers in China, we handle a wide range of clocks ,such as traditional Chinese clocks, electric clocks and so on. Last year, we exported over five million clocks of various kinds to Europe and Northern America.Our twenty years experience of doing business with foreign customers has enabled us to know that Chinese clocks are selling well because of their attractive design, fine quality and low price. So we are confident that our commodities will be proved to be quite satisfactory to your customers.We are now taking this opportunity to express our desire to establish direct business relations with you on the basis of equality and mutual benefit. For your selection, we are sending you a copy of our latest catalog that might be suitable for your market .With best regards!Yours faithfully,SHANGHAI FEIDA IMP.&EXP.CO.,LTD. MANAGER操作二：出口报价核算品名：钟(clock)型号：8130G3 7808J1 7808P 8130G2订货量 ：每个品种的起码订货量为169箱，4个品种拼装在1个20整箱内。出口退税：9国内费用(一个20英尺集装箱)：仓储费1600元；国内运杂费1200元；商检费 100元；港区杂费1100元； 经营管理费500元；其他费用500元保险：10加成后一切险(ALL RISKS)和战争险(WAR RISKS)，费率分别为0.8%,0.2%预期利润：10(计算过程中保留4位小数，结果保留2位小数)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 根据对方订单，报出客户询盘的美元价格，并将核算的详细过程列出参 考 答 案 操作二：报价参考上海飞达进出口有限公司四个货号的商品包装方式均为：24只/纸箱。四个货号拼装在一个20英尺的集装箱中，且起订量为每个品种为169箱。 所以， 每个货号的报价数量为：169244056只 每个货号的国内费用为：(1600+1100+1000+1200+100）/(44056）0.3082（元/只） 每个货号的出口运费为：20008.25/(44056）1.0170（元/只）货号 8130G3 1） 实际成本采购成本退税收入 10-109%/(1+17%） 9.2308（元/只）2） 国内费用：0.3082（元/只）3） 出口运费：1.0170（元/只）4） 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）（9.2308+0.3082+1.0170）/(1-5%-10%-110%1%）/8.251.53（美元/只）货号 7808J1 1） 实际成本采购成本退税收入 11-119%/(1+17%） 10.1538（元/只）2） 国内费用：0.3082（元/只）3） 出口运费：1.0170（元/只）4） 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）（10.1538+0.3082+1.0170）/（1-5%-10%-110%1%）/8.251.66（美元/只）货号 7808P 1） 实际成本采购成本退税收入 8-89%/(1+17%）7.3846（元/只）2） 国内费用：0.3082（元/只）3） 出口运费：1.0170（元/只）4） 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）（7.3846+0.3082+1.0170）/(1-5%-10%-110%1%）/8.251.26（美元/只） 货号 8130G2 1） 实际成本采购成本退税收入 8.5-8.59%/(1+17%） 7.8462（元/只）2） 国内费用：0.3082（元/只）3） 出口运费：1.0170（元/只）4） 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）(7.8462+0.3082+1.0170）/（1-5%-10%-110%1%）/8.251.33（美元/只）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 参 考 答 案 操作三：发盘参考上 海 飞 达 进 出 口 有 限 公 司SHANGHAI FEIDA IMP. & EXP. CO., LTD.上 海 沪 闽 路 100 号NO.100 HUMING ROAD SHANGHAI电话(PHONE):电传(FAX):LEISHMAN-HILLARD LINK LTD. DATE: 12-MAR-01DENSO HALL, KUWAITDear Sirs,Thank you for your fax of Mar. 7 from which we learn of your interest in our Chang jiang Brand Clock Art No.8130G3,7808J1, 7808P, 8130G2. We are sure that they are well up to your high standards of quality and service. Hereby, we quote our favorable prices as follows:(1)COMMODITY: CHANG JIANG BRAND CLOCK (2)UNIT PRICE: CIFC5KUWAIT 8130G3 US$ 1.53/PC. 7808P US$ 1.26/PC. 7808J1 US$ 1.66/PC. 8130G2 US$ 1.33/PC.(3)QUANTITY:169 CARTONS FOR EACH ART NO. TOTAL 676CARTONS IN ONE 20 FCL CONTAINER.(4)PACKING:EACH 24 PCS. TO BE PACKED IN ONE CARTON(5)PAYMENT: TO BE PAYABLE BY AN IRREVOCABLE SIGHT LETTER OF CREDIT, FOR FULL CONTRACT VALUE THROUGH A BANK ACCEPTABLE TO THE SELLER.(6)SHIPMENT:FROM SHANGHAI TO KUWAIT TO BE EFFECTED WITHIN 30 DAYS AFTER THE RECEIPT OF THE RELEVANT L/C(7)INSURANCE: TO BE COVERED BY THE SELLER FOR 110% OF THE CONTRACT VALUE AGAINST ALL RISKS AND WAR RISK AS PER C.I.C. DATED 1/1/1981.(8) OTHER CONDITIONS: QUOTATION VALID UNTIL March 19, 2003.Yours faithfully, SHANGHAI FEIDA IMP.&EXP.CO.,LTD. x x xMANAGER 操作四：出口还价核算按客户还盘的条件（降价10，取2位小数），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) 还价后，试计算各货号的总利润额分别为多少元人民币？2) 若接受客户价格，且公司要求有5%的利润率，则每个货号的产品的国内采购价格 (含税)最高为多少元人民币？再次报价： 在原报价基础上降价3%重新报价？（保留两位小数）飞达进出口有限公司1）利润核算货号8130G3 客户还价US$ 1.38CIFC5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1.38*8.25*169*24*(1-5%-1.1*1%)-10*(1+17%-9%)/(1+17%)*169*24-（1600+1200+100+1100+500+500）/4-2000*8.25/4545.7288元 货号7808J1 客户还价US$ 1.49CIFC5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1.49*8.25*169*24*(1-5%-1.1*1%)-11*(1+17%-9%)/(1+17%)*169*24-（1600+1200+100+1100+500+500）/4-2000*8.25/4258.0188元货号7808P 客户还价US$ 1.13CIFC5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1.13*8.25*169*24*(1-5%-1.1*1%)-8*(1+17%-9%)/(1+17%)*169*24-（1600+1200+100+1100+500+500）/4-2000*8.25/4178.5243元货号8130G2 客户还价US$ 1.20CIFC5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1.20*8.25*169*24*(1-5%-1.1*1%)-8.5*(1+17%-9%)/(1+17%)*169*24-（1600+1200+100+1100+500+500）/4-2000*8.25/4505.9816元2）成本核算货号8130G3实际成本：1.38(1-110%1%-5%-5%)8.25-0.3082-1.01708.7961元/只 采购成本：8.7961/1-9%/(1+17%)9.53元/只 货号7808J1实际成本：1.49(1-110%x1%-5%-5%)8.25-0.3082-1.01709.6028元/只 采购成本：9.6028/1-9%/(1+17%)=10.40元/只 货号7808P实际成本：1.13(1-110%1%-5%-5%)8.25-0.3082-1.01706.9625元/只采购成本：6.9625/1-9%/(1+17%)7.54元/只 货号8130G2实际成本：1.20(1-110%1%-5%-5%)8.25-0.3082-1.01707.4759元/只采购成本：7.4759/1-9%/(1+17%)8.10元/只 3）再次报价：货号8130G3：1.53(1-3%)US$ 1.48只CIFC5货号7808J1： 1.66(1-3%)US$ 1.61只CIFC5货号7808P：1.26(1-3%)US$ 1.22只CIFC5货号8130G2：1.33(1-3%)US$ 1.29只CIFC5操作五：还盘参考上 海 飞 达 进 出 口 有 限 公 司SHANGHAI FEIDA IMP.&EXP. CO., LTD.上 海 沪 闽 路 100 号NO.100 HUMING ROAD SHANGHAI电话(PHONE):电传(FAX):LEISHMAN-HILLARD LINK LTD. DATE: 22-MAR-01 DENSO HALL , KUWAIT Dear Sirs,We have carefully read your fax dated March 17, 2003.After discussing the matter with our manufacturers, we would gladly inform you that you could get a 3% reduction. Please note that this is a big concession on our part which shows our goodwill and sincerity in establishing business relations between us. You can surely find later that the quality of our products is second to none, and that a 3% reduction is the best you can obtain.By the way, as we are new to each other, your suggestion of D/A at 30 days sight is unacceptable. Maybe after some transactions are successfully executed, you can obtain such favorable payment terms as D/P at sight. Meanwhile we would like to inform you that owing to a recent sharp increase in the cost of labor and materials we would be forced to adjust our price soon. So early reply would be in your interest.Yours faithfully, SHANGHAI FEIDA IMP. & EXP.CO, LTD. x x xMANAGER 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参 考 答 案 操作六：成交参考飞达进出口有限公司合同核算: 货号8130G37808J17808P8130G2数量(SET)4056405640564056单价1.481.611.221.29总值6002.886530.164948.325232.24购货成本40560446163244834476成交条件CIFC5购货总成本 40560+44616+32448+34476=152100（元） 退税收入 152100/1.170.09=11700（元） 国内费用 5000（元） 出口运费 20008.25=16500（元） 合同金额 6002.88+6530.16+4948.32+5232.24=22713.60（美元） 出口保费 22713.601.10.018.25=2061.2592（元） 客户佣金 22713.600.058.25=9369.36（元） 成交利润额 22713.608.25+11700-152100-16500-2061.2592-9369.36-5000=14056.58（元） 成交利润率 14056.5808/8.25/22713.60=7.5% 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日合同号码：FD-FLESC03上 海 飞 达 进 出 口 有 限 公 司SHANGHAI FEIDA IMP.&EXP. CO., LTD.上 海 沪 闽 路 100 号NO.100 HUMING ROAD SHANGHAI电话(PHONE):电传(FAX):LEISHMAN-HILLARD LINK LTD. DATE: 01-APR-01 DENSO HALL , KUWAIT Dear sirs,Many thanks for your order and we are sending you our signed Sales Confirmation No.FD-FLESC03 in duplicate. Please counter sign and return one for our file.We will do our best to execute your order and assure the goods quality, shipping date as well as the terms you asked for will receive our best attention.As the shipment date is approaching, please immediately instruct your banker to issue the relevant L/C at sight in our favor. The L/C has to reach here as quickly as possible or the shipment may be delayed.Best regards!Yours faithfully, SHANGHAI FEIDA IMP.&EXP.CO.,LTD. x x xMANAGER SALES CONFIRMATIONS/C No.: FD-FLESC03Date: April 1st 2003The Seller:SHANGHAI FEIDA IMP.&EXP. CO.,LTD.The Buyer: FLEISHMAN-HILLARD LINK Ltd.Address:NO.100 HUMING ROAD Address:DENSO HALL, SHANGHAI, CHINAKUWAITItem No.Commodity &SpecificationsUnitQuantityUnit Price(US$)AMOUNT(US$)CHANGJIANG BRAND CLOCKCIFC5 KUWAIT18130G3SET40561.486002.8827808J1SET40561.616530.1637808PSET40561.224948.3248130G2SET40561.295232.24TOTAL22713.60TOTAL CONTRACT VALUE:SAY US DOLLAR TWENTY TWO THOUSAND SEVEN HUNDRED AND THIRTEEN POINT SIXTY ONLYPACKING:EACH 24 SETS PACKED IN ONE CARTON;TOTAL 676 CARTONS TO ONE 20 CONTAINERPORT OF LOADING & DESTINATION: FROM SHANGHAI TO KUWAITSHIPMENT:TO BE EFFECTED BY THE SELLER BY THE END OF MAY,2003.WITH PARTIAL SHIPMENTS AND TRANSSHIPMENT PROHIBITED. PAYMENT:BY IRREVOCALBE SIGHT LETTER OF CREDIT OPENED BY THE BUYER THROUGH A BANK ACCEPTABLE TO THE SELLER NOT LATER THAN APRIL 25TH, 2003 AND REMAIN VALID FOR NEGOTIATION IN SHANGHAI UNTIL 15 DAYS AFTER THE AFORESAID TIME OF SHIPMENT.INSURANCE:TO BE COVERED BY THE SELLER FOR 110% TOTAL INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER AND SUBJECT TO RELEVANT OCEANMARINE CARGO OF PEOPLES INSURANCE COMPANY OF CHINA DATED 1/1/1981.Confirmed by:THE SELLERTHE BUYERSHANGHAI FEIDA IMP.&EXP. CO.,LTD. XXXREMARKS: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.)操作八：审证参考上 海 飞 达 进 出 口 有 限 公 司SHANGHAI FEIDA IMP.&EXP. CO., LTD.上 海 沪 闽 路 100 号NO.100 HUMING ROAD SHANGHAI电话(PHONE):电传(FAX):证意见：信用证存在的问题 需要修改的理由 国外到期易产生逾期交单 合同号码错误与实际合同号码不符 付款期限不妥 超出合同规定期限 商品名称错误与实际出运品名不符 一个品种货号有误与实际出运货号不符 信用证到期日有误与合同规定不符 没有受UCP500约束的文句 信用证开立无依据审证人:XXX操作九：改证参考上 海 飞 达 进 出 口 有 限 公 司SHANGHAI FEIDA IMP.&EXP. CO., LTD.上 海 沪 闽 路 100 号NO.100 HUMING ROAD SHANGHAI电话(PHONE):电传(FAX):LEISHMAN-HILLARD LINK LTD. DATE: 25-APR-01 DENSO HALL , KUWAIT Dear Sirs,We are very glad to receive your L/C No. FLE-FDLC03, but we are quite sorry to find that it contains some discrepancies with the S/C. Please instruct your bank to amend the L/C as quickly as possible.The L/C is to be amended as follows: *The place of expiry: In China, instead of In Kuwait; *The Number of the S/C:FD-FLESC03, instead of FD-FLE03; *Please amend L/C at 30 days sight to be L/C at sight. *The name of the goods is CHANGJIANG BRAND CLOCK, in stead of CANJIANG BRAND CLOCK. *The Art NO. should be 8130G2 , instead of 8130G. *The expiry date of the L/C should be JUNE 15TH 2003. *Please add the words EXCEPT AS OTHERWISE STATED THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO.500.With best regards!Yours faithfully, SHANGHAI FEIDA IMP.&EXP.CO.,LTD. x x xMANAGER 操作十 托运订舱在收到信用证修改通知后，公司即开始安排出口货物的装运事宜；首先要向船公司订舱。订舱文件主要包括：出口货物订舱委托书；商业发票；装箱单。(有关空白单据可从TMT系统中下载）请根据订舱单据的填制要求认真填写。公司编号公司开户银行银行账号INVOICE NO.BH03FD中国人民银行7938724374FD-FLEINV03出口货物订舱委托书日期：五月九日商业发票日期：五月九日参 考 答 案 操作十： 订舱参考 公司编号:BHP03FD出 口 货 物 订 舱 委 托 书日期:9-May-011)发货人SHANGHAI FEIDA IMP.&EXP. CO.,LTD.100 HUMING ROADSHANGHAI CHINA4)信用证号码 LE-FDLC035)开证银行 ALAHLI BANK OF KUWAIT(KSC)6)合同号码 FD-FLESC037)成交金额 US$ 22713.608) 装运口岸 SHANGHAI9)目的港 KUWAIT2)收货人ORDER OF ALAHLI BANK OF KUWAIT10)转船运输 YES11)分批装运 NO12)信用证效期 15-Jun-0113)装船期限 31-May-0114)运费 PREPAID15)成交条件 CIF KUWAIT16)公司联系人XXX17)电话/传真 021673827633)通知人FLEISHMAN-HILLARD LINK LTD.DENSO HALL,KUWAIT18)公司开户行 Bank of China19)银行帐号 793872437420)特别要求21)标记唛码22)货号规格23)包装件数24)毛重25)净重26)数量27)单价28)总价CHANGJIANG BRAND CLOCKCIF KUWAITFLEISHMAN8130G3169CTNS2028KGS1690KGS4056PCSUSD1.48USD6002.88FD-FLESC037808J1169CTNS2028KGS1690KGS4056PCSUSD1.61USD6530.16KUWAIT7808P169CTNS2028KGS1690KGS4056PCSUSD1.22USD4948.32C/NO.1-6768130G2169CTNS2028KGS1690KGS4056PCSUSD1.29USD5232.2429)总件数30)总毛重31)总净重32)总尺码33)总金额676CTNS8112KGS6760KGS24.887M3USD22713.634)备注C O M M E R C I A L I N V O I C E1) SELLER3) INVOICE NO.4) INVOICE DATESHANGHAIFEIDA IMP.& EXP. CO., LTD.FD-FLEINV039-May-01Address:100 HUMING ROAD5) L/C NO.6) DATESHANGHAI, CHINAFLE-FDLC0314-Apr-01ISSUED BYALAHLI BANK OF KUWAIT(KSC)2) BUYER8) CONTRACT NO.9) DATEFLEISHMAN-HILLARD LINK LTD.FD-FLESC031-Apr-01Address:DENSO HALL,10) FROM11) TOKUWAITSHANGHAIKUWAIT12) SHIPPED BY13) PRICE TERMCIF KUWAIT14) MARKS15) DESCRIPTION OF GOODS16) QTY.17) UNIT PRICE(US$)18) AMOUNT(US$)CHANGJIANG BRAND CLOCKCIF KUWAITFLEISHMANFD-FLESC03