外贸出口流程毕业设计.doc

.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.Contents1. 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.13Reference1. Company ProfileSUSINO 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 BureauIn 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.2. Establishment of Business RelationsMarch 25, 2011Christos Co., Ltd17/155 - 17/157 Moo 11 Sukhapibal 1 Rd.,Ladprao, Bangkok, ThailandTel:66-2-9421216Fax:66-2-9421484Dear 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, CHINA TEL:0086-592-3104777FAX: 0086-592-3104999Liddell 3. The First InquiryMarch 27, 2011SUSINO Umbrella Co., LtdJINOU IND.DISTRICT, DONGSHI,JINJIANG, FUJIAN, CHINA TEL:0086-592-3104777FAX: 0086-592-3104999Dear 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 faithfullyChristos Co., Ltd17/155 - 17/157 Moo 11 Sukhapibal 1 Rd.,Ladprao, Bangkok, ThailandTel:66-2-9421216Fax:66-2-9421484Nichkhun 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）进货成本Commodity Type NoColorUnit priceQuantityTotal price5006White4.575000228507319Blue8.3850004190010000647501货号：50062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=8.554FOB价 Commodity Type NoColor FOB Unit priceQuantityFOB total price5006White4.8515000242557319Blue 8.554500042770TOTAL AMOUNT 1000067025净利润=67025-4100-56448.72=$6476.285. Making an OfferMarch 28,2011Christos Co., Ltd17/155 - 17/157 Moo 11 Sukhapibal 1 Rd.,Ladprao, Bangkok, ThailandTel:66-2-9421216Fax:66-2-9421484Dear 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 our final confirmation.Item No.Commodity NameQuantityPackingGross weightNet weightFOB5006SUSINO Umbrella5000 SET100set/carton16 k g s14 k g s242557319SUSINO Umbrella5000 SET100set/carton15 k g s13 k g s42770Payment: By sight L/C.Shipment：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 faithfullySUSINO Umbrella Co., LtdJINOU IND.DISTRICT, DONGSHI,JINJIANG, FUJIAN, CHINA TEL:0086-592-3104777FAX: 0086-592-3104999Liddell6. Counter OfferMarch 29, 2011SUSINO Umbrella Co., LtdJINOU IND.DISTRICT, DONGSHI,JINJIANG, FUJIAN, CHINA TEL:0086-592-3104777FAX: 0086-592-3104999Dear 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 currentumbrellamarket is swollen up with various brands and quality brands such asParadise, 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 faithfullyChristos Co., Ltd17/155 - 17/157 Moo 11 Sukhapibal 1 Rd.,Ladprao, Bangkok, ThailandTel:66-2-9421216Fax:66-2-9421484Nichkhun7. 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）进货成本Commodity Type NoColorUnit priceQuantityTotal price5006White4.575000228507319Blue8.3850004190010000647501货号：50062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=8.554FOB价 Commodity Type NoColor FOB Unit priceQuantityFOB total price5006White$4.8515000$242557319Blue $8.5545000$42770TOTAL AMOUNT 10000$67025若依照进口方要求降价8%则总价为 67025 X (1-0.08)=61663净利润=61663-4100-56448.72=$1114.288Counter OfferMarch 30,2011Christos Co., Ltd17/155 - 17/157 Moo 11 Sukhapibal 1 Rd.,Ladprao, Bangkok, ThailandTel:66-2-9421216Fax:66-2-9421484Dear 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 atone time. Owing to the great demand for the product, this offer is valid only for 5 days.Yours faithfullySUSINO Umbrella Co., LtdJINOU IND.DISTRICT, DONGSHI,JINJIANG, FUJIAN, CHINA TEL:0086-592-3104777FAX: 0086-592-3104999Liddell9. AcceptanceMarch 31, 2011SUSINO Umbrella Co., LtdJINOU IND.DISTRICT, DONGSHI,JINJIANG, FUJIAN, CHINA TEL:0086-592-3104777FAX: 0086-592-3104999 Dear Mr. Lin,Thank you for your letter of March 30th. We do appreciate your concession and want to accept your revised price. We are pleased to place an order with you for the following:Commodity Type NoColor FOB Unit priceQuantityFOB total price5006White$4.4635000$223157319Blue $7.8705000$39350TOTAL AMOUNT 10000$61665We 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 faithfullyChristos Co., Ltd17/155 - 17/157 Moo 11 Sukhapibal 1 Rd.,Ladprao, Bangkok, ThailandTel:66-2-9421216Fax:66-2-9421484Nichkhun10. Contract Accounting厦门梅花伞业有限公司出口盈亏核算表品名规格SUSINO Umbrella数量一批定单号No.ANDE01收购价总值（人民币）￥424824.75内合同出口价总值（美元）$64750外合同核算项目测算数复核数实际数外汇净收入1出口价格FOB（v）、CFR（）、CIF（）$61665$616652减：佣金 3保险费（险别All Risks and War Risk ） 0.1 %4国外运费5银行费用67出口净收汇（1-2-3-4-5-6）$61665$616658折合人民币收入总额 ￥404584.065￥404584.065人民币进价总成本9商品收购总价（含税价）￥424824.75￥424824.75101112费用：航道建设基金、口岸费75075013国内运杂费120001200014港口码头费用90090015出口运费16海关规费15015017商检、卫检费用35035018银行费用19利息 % （ 天）20退税利息 % （ 天）212223小计（12至22之和）24出口管理费75075025出口成本总额盈亏结算26减：出口退税收入（ 15 %）$8300$83002728实际成本总额$56450$5645029每美元出口成本￥6.00￥6.0030盈亏额31每美元赔赚额+￥0.558+￥0.558填制业务部部别：计财部核算会计审核：11. Sales ConfirmationApril 1, 2011Christos Co., Ltd17/155 - 17/157 Moo 11 Sukhapibal 1 Rd.,Ladprao, Bangkok, ThailandTel:66-2-9421216Fax:66-2-9421484Dear 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 faithfullySUSINO Umbrella Co., LtdJINOU IND.DISTRICT, DONGSHI,JINJIANG, FUJIAN, CHINA TEL:0086-592-3104777FAX: 0086-592-3104999Liddell12. Sales ContractSales 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: 1.货物名称、规格和质量（Name, Specifications and Quality of Commodity）：Commodity Type NoColorUnit Price FOB XiamenQuantityTotal price5006White$4.4635000$223157319Blue$7.8705000$39350Total Value :Say SIXTY-ONE THOUSAND SIX HUNDRED SIXTY-FIVE USA Dollar Only3.交货条件(Terms of Delivery) :FOB XIAMEN 4.包装（Packing）：one hundred set per caton5.唛头（Shipping Marks）：C.C.LThailand TZ293Made in china 6.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 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。Letter of Credit: The Buyer shall, 10 days prior to the time of shipment /after this Contract comes into effect, open an irrevocable Letter of Credit in favor of the Seller. The Letter of Credit shall expire 15 days after the completion of loading of the 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 for negotiation/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 of Lading 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) Signed commercial invoice in 2 copies indicating Contract No., L/C No. (Terms 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 shall, within5 hours after shipment effected, send by courier each copy of the above-mentioned documents No.12.装运条款（Terms of Shipment）：(1) FOB交货方式卖方应在合同规定的装运日期前30天，通知买方合同号、品名、数量、金额、包装件、毛重、尺码及装运港可装日期，以便买方安排租船/订舱。装运船只按期到达装运港后，如卖方不能按时装船，发生的空船费或滞期费由卖方负担。在货物越过船弦并脱离吊钩以前一切费用和风险由卖方负担。The Seller shall, 30 days before the shipment date specified in the Contract, advise the Buyer the Contract No., commodity, quantity, amount, packages, gross weight, measurement, and the date of shipment in order that the Buyer can charter a vessel/book shipping space. In the event of the Sellers failure to effect loading when the vessel arrives duly at the loading port, all expenses including dead freight and/or demurrage charges thus incurred shall be for the Sellers account.12.检验（Inspection）中国进出口货物检验检疫局The certificate of Quality issue by the China Entry-Exit Inspection and Quarantine Bureau shall be taken as the basis of delivery13.索赔（Claim）：买方凭其委托的检验机构出具的检验证明书向卖方提出索赔（包括换货），由此引起的全部费用应由卖方负担。若卖方收到上述索赔后15天未予答复，则认为卖方已接受买方索赔。The buyer shall make a claim against the Seller (including replacement of the goods) by the further inspection certificate and all the expenses incurred therefore shall be borne by the Seller. The claims mentioned above shall be regarded as being accepted if the Seller fail to reply within 15 days after the Seller received the Buyers claim.14.迟交货与罚款（Late delivery and Penalty）:除合同第21条不可抗力原因外，如卖方不能按合同规定的时间交货，买方应同意在卖方支付罚款的条件下延期交货。罚款可由议付银行在议付货款时扣除，罚款率按每7天收0.5%，不足7天时以7天计算。但罚款不得超过迟交货物总价的5%。如卖方延期交货超过合同规定10天时，买方有权撤销合同，此时，卖方仍应不迟延地按上述规定向买方支付罚款。买方有权对因此遭受的其它损失向卖方提出索赔。Should the Seller fail to make delivery on time as stipulated in the Contract, with the exception of Force Majeure causes specified in Clause 21 of this Contract, the Buyer shall agree to postpone the delivery on the condition that the Seller agree to pay a penalty which shall be deducted by the paying bank from the payment under negotiation. The rate of penalty is charged at0.5% for every 7 days, odd days less than7 days should be counted as 7 days. But the penalty, however, shall not exceed 5% of the total value of the goods involved in the delayed delivery. In case the Seller fail to make delivery 10days later than the time of shipment stipulated in the Contract, the Buyer shall have the right to cancel the Contract