国际贸易实务实习报告.doc

操作一：建立业务关系Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeDATE: MARCH 2, 2003 Faxear Sales Manager,Through the courtesy of Bank of China, Singapore Branch, we learned that you are one of the major importers in your country of stationery and are, therefore, writing to you in the hope of establishing business relations with you.We enjoy a good reputation internationally in the circle of trade.Our company is a state-owned corporation specializing in stationery and office equipment for many years. Our products, reputed for their sound quality and favorable price, are well established in markets both home and abroad. Therefore we have entered into trade relations with customers from various countries and regions in the world and business has been developing quite satisfactorily for both parties.For your interest, we would like to recommend one of our commendable products, BRIGHT brand drafting machine, which sells well in other Asian countries and is sure to find a steady demand in your country through our mutual efforts. In order to give you a brief idea of the product, we have sent you a copy of our latest catalogue for your reference. It would be in your interest to place an order with us as soon as possible, and you may get a favorable rebate for a considerable initial order.Your early reply is much appreciated.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERwyy操作二：出口报价核算商品： 光明牌绘图机 货号： SBT-121 7003 SDM-02 起订量： 每货号1个20英尺集装箱 已知绘图机出口退税为9%。 国内费用： 出口包装费10元每台， 此外，每个20集装箱费用如下： 仓储费500元，国内运杂费1000元，商检费350元， 报关费50元，港口费1000元，业务费2000元， 其它费用1000元。 保险： 按发票金额加10%投保一切险及战争险， 费率分别为0.6%和0.3%。 公司要求预期利润为报价的15%，即期信用证付款。 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核算要求: 请根据上述条件，以美元为报价单位进行出口报价核算，列出详尽的计算过程，计算时请保留4位小数，计算结果保留2位小数。货号：SBT1211.实际成本780(1+0.17-0.09) （1+0.17)720元2.国内费用：一个20英尺集装箱可装纸箱数25立方米 ()173.611箱 取整数173箱国内费用10+(1000+1000+350+50+500+2000+1000) 17344.1040元/箱3.查询海洋运价表，得知运往新加坡的包箱费率为1100美元出口运费(11008.25) 17352.4566元/箱4.CIFC5%(720+44.1040+52.4566) (1-0.05-0.15-1.1（0.003+0.006）)8.25125.27美元5.FOBC5% (720+44.1040) (1-0.05-0.15)8.25115.77美元货号：70031.实际成本680(1+0.17-0.09)1.17627.6923元2.国内费用：一个20英尺集装箱可装纸箱数25立方米 (5)285.714箱 取整数285箱国内费用10+(1000+1000+350+50+500+2000+1000) 28530.7018元3. 查询海洋运价表，得知运往新加坡的包箱费率为1100美元出口运费(11008.25) 28531.8421元4.CIFC5%(627.6923+30.7018+31.8421) (1-0.05-0.15-1.1（0.003+0.006）)8.25105.89美元5.FOBC5% (627.6923+30.7018) (1-0.05-0.15)8.2599.76美元货号：SDM-021.实际成本850(1+0.17-0.09)1.17=784.6154元2.国内费用：一个20英尺集装箱可装纸箱数25立方米 (0.850.650.35)129.282箱取整数129箱国内费用10+(1000+1000+350+50+500+2000+1000) 12955.7364元3. 查询海洋运价表，得知运往新加坡的包箱费率为1100美元出口运费(11008.25) 12970.3488元4.CIFC5%(784.6154+55.7364+70.3488) (1-0.05-0.15-1.10.009)8.25139.71美元5.FOBC5% (784.6154+55.7364) (1-0.05-0.15)8.25127.33美元操作三：草拟发盘函Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeDATE: MARCH 12, 2003Dear Madam,We are glad to have received your inquiry .You may be aware that wooden cases add to both packing fees and freight, so cheaper packing in cartons will be in your interest. We assure you the seaworthiness of our cartons. For any losses caused by defects of our products, your customers can get full refunds; for other losses, they can receive replacements of spare parts for half charge.Meanwhile, please pay attention to the following points:1.We usually finance our trade with foreign customers, esp. for first transactions, by L/C at sight . Maybe you can obtain such favorable payment terms as D/P if future business develop to our mutual satisfaction.2.If transactions are concluded on CIF or CFR basis, we do not want to put you in the trouble of contacting shipping companies or arranging shipment.3.The goods will be inspected by Shanghai Inspection Bureau. Your representative can be present if it is necessary.As you can see, the above terms and conditions take the interests of both parties into consideration , so we hope you can also accept them so as to facilitate our future business. We are now glad to make you the following offer:Art.No.Pc./ctn.Mea. (cm)G.W. (kg)N.W. (kg)Min.Qty. (pcs)Unit Price(USD)FOBC5 (US$)CIFC5(US$)SBT-121180x60x302523173115.77125.277003170x50x25252328599.76105.89SDM-02185x65x352523129127.33139.71Packing:To be packed in cartons of 1 pc. eachShipment:To be effected within 30 days of receipt of the related L/C.Payment:By irrevocable L/C at sight opened through a bank acceptable to the Seller. Our accounting bank is the Bank of China, Shanghai Branch.Insurance:For 110% invoice value covering All Risks & War Risk as per P.I.C.C dated 1/1/1981.We look forward to receiving your initial order.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERWyy操作四：出口还价核算1.利润额、利润率：货号：SBT-121客户还价=125.27（1-0.15）=106.4795元 约107元国内费用10+(1000+1000+350+50+500+2000+1000)/17344.1040元/箱查询海洋运价表，得知运往新加坡的包箱费率为1100美元出口运费(11008.25)/17352.4566元/箱设还价利润率为X 107(720+44.1040+52.4566)/（ 1-0.05- X -1.1（0.003+0.006）)/8.25X (1-0.05-1.10.009)-(720+44.1040+52.4566) /8.25/107 0.9401816.5606 /8.25/107 0.01511001.51%利润额为： 107(1-0.05-1.10.009)-(720+44.1040+52.4566)/8.251.6137美元/台货号：7003客户还价=105.89（1-0.15）=90.0065元 约90元国内费用10+(1000+1000+350+50+500+2000+1000) 28530.7018元查询海洋运价表，得知运往新加坡的包箱费率为1100美元出口运费(11008.25) 28531.8421元设还价利润率为X90(627.6923+30.7018+31.8421)/(1-0.05-X-1.10.009)/8.25X(1-0.05-1.10.009)-(627.6923+30.7018+31.8421) /8.25/90 0.9401690.2362 /8.25/90 0.01051001.05%利润额为： 90 (1-0.05-1.10.009)-(627.6923+30.7018+31.8421)/8.250.96美元/台货号：SDM-02客户还价=139.71（1-0.15）=118.7535元 约119元国内费用10+(1000+1000+350+50+500+2000+1000)/12955.7364元查询海洋运价表，得知运往新加坡的包箱费率为1100美元出口运费(11008.25)/12970.3488元设还价利润率为X119(784.6154+55.7364+70.3488)/(1-0.05-X-1.10.009)/8.25X(1-0.05-1.10.009)-(784.6154+55.7364+70.3488) /8.25/119 0.9401910.7006 /8.25/119 0.01251001.25%利润额为：119 (1-0.05-1.10.009)-(784.6154+55.7364+70.3488)/8.251.4839美元/台2.采购成本：货号：SBT-121实际成本=客户还价（1-110%（0.006+0.003）-0.05-0.05）8.25-出口运费-国内费用=107（1-0.0099-0.1）8.25-52.4566-44.1040=689.1751元/套采购成本=实际成本（1+增值税率）/（1+增值税率-出口退税率）=689.17511.17/（1.17-0.09）=746.61元/套货号：7003实际成本=客户还价（1-110%（0.006+0.003）-0.05-0.05）8.25-出口运费-国内费用 =90（1-0.0099-0.1）8.25-31.8421-30.7018 =598.3553元/套采购成本=实际成本（1+增值税率）/（1+增值税率-出口退税率） =598.35531.17/（1.17-0.09） =648.22元/套货号：SDM-02实际成本=客户还价（1-110%（0.006+0.003）-0.05-0.05）8.25-出口运费-国内费用 =119（1-0.0099-0.1）8.25-70.3488-55.7364=747.7705元/套采购成本=实际成本（1+增值税率）/（1+增值税率-出口退税率） =747.77051.17/（1.17-0.09） =810.08元/套3.再次报价核算：货号：SBT121CIFC5%(720+44.1040+52.4566)/(1-0.05-0.05-1.10.009)8.25 111.20美元FOBC5%(720+44.1040)/(1-0.05-0.05)8.25102.91美元货号：7003CIFC5%(627.6924+30.7018+31.8421)/(1-0.05-0.05-1.10.009)8.25 94.00美元FOBC5%(627.6924+30.7018)/(1-0.05-0.05)8.2588.67美元货号：SDM-02CIFC5%(784.6155+55.7364+70.3488)/(1-0.05-0.05-1.10.009)8.25 124.02美元FOBC5%(784.6155+55.7364)/(1-0.05-0.05)8.25 113.18美元操作五：拟写还盘函 Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeDate: March 22, 2003Dear Madam,Thank you for your fax, but we are regretful to learn of your opinion on our quotation.For your information, Japanese makers usually ask for full charges for replacement of major parts, and South Korean suppliers commonly effect shipment 60 days after receipt of the related Ls/C. So which one would you like to choose: a lower price with conditional service, or a higher price with complete and dependable service?But since this is going to be the first transaction between us and our products are new to your customers, we are ready to make you the following new offer:Art.NO. Unit price FOBC5%SHANGHAI CIFC%SINGAPORESBT-121 102.91美元 112.20美元7003 88.67 美元 94.00美元SDM-02 113.18美元 124.02美元Since our manufacturing department has already received a lot of indents, please place your order with us as soon as possible.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERWYY操作六：成交参考总货款收入（成交总额）=(173112.2+28594129124.02)8.25513143.235元总购货成本=173780+285680129850439390.00元实际购货成本=173746.61+285648.22+129810.08=418406.55元总退税收入=总购货成本-实际购货成本=20983.45元出口运费=110038.2527225.00元出口保险费=513143.2351100.9%5080.1181元客户佣金=513143.235525657.1618元国内费用=10（173+285+129）+59003=23570元总利润额=513143.235+20983.45-439390-27225-5080.1181-25657.1618-23570=13204.4051元利润率：13204.4051/513143.235100%2.6%操作七： 出口合同签订Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeDate: April 1st 2003Dear Madam,We are pleased to book your order and are enclosing the Sales Confirmation No. LS-BRTSC07 in duplicate. Please sign and return one copy for our file. We believe that we can have a good relation on our businessMeanwhile, please ask your banker to open the relevant L/C without delay so that you can receive the goods on time and the L/C should be issued before April 25th 2003. E;mQoThank for your cooperation.We look forward to hearing you again soon.With best regard.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERWYY操作八：审核信用证审核意见 信用证存在的问题 需要修改的理由国外到期 易产生逾期交单受益人地址有误 易出现单证不符的情况信用证金额有误 无法全额出运货物包装条款不妥 增加包装支出投保依据的条款制定的日期有误 与实际不符投保加成错误 增加保费支出操作九 修改信用证Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeFaxate: April 25, 2003 Dear Madam,Thank you for your L/C No.BRT-LSLC07 dated April 25, 2003. But the following points are in discrepancy with the stipulations of our S/C No. BRT-LSLC07.1. THE CREDIT IS TO EXPIRE IN CHINA, NOT IN SINGAPORE.2. THE ADDRESS OF THE APPLICANT SHOULD BE 125 SUNFLOWER PLAZA, NOT 521 SUNFLOWER PLAZA.3. THE AMOUNT SHOULD BE SAY US DOLLARS FORTY-TWO THOUSAND SEVEN HUNDRED EIGHTY-EIGHT AND CENTS FIFTY-EIGHT ONLY.4. INSURANCE IS TO BE COVERED FOR 110% OF INVOICE VALUE, NOT FOR FULL INVOICE VALUE PLUS 110%.5. THE CIC SHOULD BE DATED 01/01/1981, INSTEAD OF 01/01/1980.6. GOODS SHOULD BE PACKED IN CARTONS, NOT IN WOODEN CASES.Please ask your banker to amend the L/C accordingly, and please see to it that the L/C amendment reach us before April 30, 2003 so that you can receive the goods without delay.With Best Regards.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERWYY操作十:托运订舱 出 口 货 物 订 舱 委 托 书公司编号BH07LS日期MAY 9,20031) 发货人SHANGHAI LINSHENG TRADING CO. LTD.548 YANPING ROADSHANGHAI CHINA4)信用证号码BRT-LSLC075)开证银行DBS BANK6)合同号码LS-BRTSC077)成交金额US$42788.588) 装运口岸SHANGHAI9)目的港SINGAPORE2)收货人THE ORDER10)转船运输NO11)分批装运NO12)信用证效期JUN 15,200313)装船期限MAY 31,200314)运费PREPAID15)成交条件CIFC5%SINGAPORE16)公司联系人WYY17)电话/传真021627445473)通知人BRIGHT STATIONERY125 SUNF LOWER PLAZASINGAPORE18)公司开户行Bank of China19)银行帐号896346553520)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BRIGHT7003285CTNS7125KGS6555KGS285SETSUSD94USD26790.00SINGAPORESDM02129CTNS3225KGS2967KGS129SETSUSD124.02USD15998.5829)总件数30)总毛重31)总净重32)总尺码33)总金额414CTNS10350KGS9522KGS49.883M3USD42788.5834)备注商业发票C O M M E R C I A L I N V O I C E1) SELLERSHANGHAI LINSHENG TRADING CO.LTD548 YANPING ROADSHANGHAI CHINA3) INVOICE NO.LS-BRTINV074) INVOICE DATEMAY 9,20035) L/C NO.BRT-LSLC076) DATEApr 14,20037) ISSUED BYDBS BANK2) BUYERBRIGHT STATIONERY CO125 SUNFLOWER PLAZASINGAPORE8) CONTRACT NO.9) DATELS-BRTSC07Apr 1,200310) FROM11) TOSHANGHAISINGAPORE12) SHIPPED BY13)PRICE TERMCIFC5% SINGAPORE 14)MARKS 15)DESCRIPTION OF GOODS 16)QTY. 17)UNIT PRICE18)AMOUNTBRIGHT7003285SETS94.0026790.00SINGAPORESDM-02129SETS124.0215998.5819) ISSUED BYSHANGHAI LINSHENG TRADING CO. LTD20) SIGNATUREXXX装箱单P A C K I N G L I S T1) SELLERSHANGHAI LINSHENG TRADING CO.LTD.548 YANPING ROAD3) INVOICE NO.4) INVOICE DATELS-BRTINV07MAY 9,20035) FROM6) TOSHANGHAISINGAPORE7) TOTAL PACKAGES(IN WORDS)FOUR HUNDRED AND FOURTEEN CARTONS ONLY2) BUYERBRIGHT STATIONERY125 SUNFLOWER PLAZASINGAPORE8) MARKS & NOS.BRIGHTSINGAPOREC/NO.1-4149) C/NOS.10) NOS. & KINDS OF PKGS. 11) ITEM12)QTY.(pcs.)13) G.W.(kg)14) N.W.(kg)15) MEAS(m3)1-285285 CTNS 7003285SETS7125KGS6555KGS24.938M3286-414129 CTNS SDM-02129SETS3225KGS2967KGS24.945M3Total414 CTNS414SETS10350KGS9522KGS49.883M316) ISSUED BYSHANGHAI LINSHENG TRADING CO. LTD.17) SIGNATUREXXX操作十一：出口报关中华人民共和国海关出口货物报关单预录入编号:海关编号:出口口岸上海备案号出口日期2003-5-20申报日期2003-5-12经营单位上海林生贸易有限公司运输方式海运运输工具名称HAILING V.022提运单号LS-BRTBL07发货单位上海林生贸易有限公司贸易方式一般贸易征免性质结汇方式信用证许可证号运抵国(地区)指运港境内货源地 新加坡新加坡上海批准文号成交方式运费保费杂费CIFC5%US$2200US$423.61RMB15940.00合同协议号件数包装种类毛重(公斤)净重(公斤)LS-BRTSC07414 CARTONSCARTONS103509522集装箱号随附单据生产厂家CTBT0011-CTBT0012商业发票及装箱单上海林生贸易有限公司标记唛码及备注BRIGHT SINGAPORE NO1-414项号 商品编号商品名称、规格型号数量及单位最终目的国(地区)单价总价币制征免01 9017.1000DRAFTING MACHINE绘图机SINGAPOREUS$ART.NO.7003285SETS94.0026790.00ART.NO.SDM-02129SETS124.0215998.58TOTAL414SETS42788.58税费征收情况录入员录入单位 兹声明以上申报无讹并承担法律责任海关审单批注及放行日期(签章)报关员XXX审单审价单位地址申报单位(签章)征税统计延平路548号上海林生贸易有限公司中国 上海邮编电话 填制日期查验放行XXX572345102003-5-12商业发票C O M M E R C I A L I N V O I C E1) SELLERSHANGHAI LINSHENG TRADING CO.LTD548 YANPING ROADSHANGHAI CHINA3) INVOICE NO.LS-BRTINV074) INVOICE DATEMAY 9,20035) L/C NO.BRT-LSLC076) DATEApr 14,20037) ISSUED BYDBS BANK2) BUYERBRIGHT STATIONERY CO125 SUNFLOWER PLAZASINGAPORE8) CONTRACT NO.9) DATELS-BRTSC07Apr 1,200310) FROM11) TOSHANGHAISINGAPORE12) SHIPPED BY13)PRICE TERMCIFC5% SINGAPORE 14)MARKS 15)DESCRIPTION OF GOODS 16)QTY. 17)UNIT PRICE18)AMOUNTBRIGHT7003285SETS94.0026790.00SINGAPORESDM-02129SETS124.0215998.5819) ISSUED BYSHANGHAI LINSHENG TRADING CO. LTD20) SIGNATUREXXX装箱单P A C K I N G L I S T1) SELLERSHANGHAI LINSHENG TRADING CO.LTD.548 YANPING ROAD3) INVOICE NO.4) INVOICE DATELS-BRTINV07MAY 9,20035) FROM6) TOSHANGHAISINGAPORE7) TOTAL PACKAGES(IN WORDS)FOUR HUNDRED AND FOURTEEN CARTONS ONLY2) BUYERBRIGHT STATIONERY125 SUNFLOWER PLAZASINGAPORE8) MARKS & NOS.BRIGHTSINGAPOREC/NO.1-4149) C/NOS.10) NOS. & KINDS OF PKGS. 11) ITEM12)QTY.(pcs.)13) G.W.(kg)14) N.W.(kg)15) MEAS(m3)1-285285 CTNS 7003285SETS7125KGS6555KGS24.938M3286-414129 CTNS SDM-02129SETS3225KGS2967KGS24.945M3Total414 CTNS414SETS10350KGS9522KGS49.883M316) ISSUED BYSHANGHAI LINSHENG TRADING CO. LTD.17) SIGNATUREXXX操作十二：投保装船海运出口货物投保单1)保险人：中国人民保险公司2)被保险人：上海林生贸易有限公司3)标记4)包装及数量5)保险货物项目6)保险货物金额BRIGHTSINGAPOREC/NO. 1-414414 CARTONSBRIGHT BRANDDRAFTING MACHINESUS$47068.007)总保险金额:（大写）UNITED STATES DOLLARS FORTY-SEVEN THOUSAND SIXTY-EIGHT ONLY.8)运输工具:(船名)(航次)HAILINGV.0229)装运港:SHANGHAI10)目的港:SINGAPORE11)投保险别:ALL RISKS AND WAR RISKS AS PER OCEAN MARINE CARGO CLAUSES OF PICC DATED 1/1/1981.12)货物起运日期20-May-0313)投保日期：15-May-0314)投保人签字：上海林生贸易有限公司XXX装船通知：Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeDATE: May 15th 2001Dear Madam,Thank you for your fax.This is to inform you that 414 cartons of Bright Brand drafting machines under S/C No. LS-BRTSC07 have been loaded on board s.s. Hailing V.022, which will be sailing on May 20, 2003 The B/L No. is LS-BRTBL07, and the total invoice value is US$42,788.58.We are confident that you will find the goods totally satisfactory to your customers.With best regards!Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERXXX操作十三：出口单据制作汇票：BILL OF EXCHANGENo.LS-BRTINV07ForUS$42788.58SHANGHAI 27-MAY-03 (