国际贸易 实验 操作四 出口还价核算 操作五：拟写还盘函

1、UNITED TEXTILE LTD.1180CHURCH ROAD, NEW YORK U.S.A.FAX: 215-393-3921DATE: 27 March, 2001 ZHEJIANG TEXTILE I/E CORP.165 ZHONGHEZHONG ROAD HANGZHOUZHEJIANG CHINADear Sirs,Your quotation of March 22nd has been accepted and we are glad to place our order NO.Dragon9701 as follows:ART.NO.bs-12 USD 127.52/

2、dozen CIFC3 NEW YORK ART.NO.bs-14 USD 139.52 /dozen CIFC3 NEW YORK ART.NO.pc-12 USD 22.33 /dozen CIFC3 NEW YORK ART.NO.pc-14 USD 28.34 /dozen CIFC3 NEW YORKOther terms and conditions are the same as we agreed before.As this is the very first transaction we have concluded, your cooperation would be v

3、ery much appreciated. Please send us your sales confirmation in duplicate for counter-signing. Best regards.Yours faithfully,UNITED TEXTILE LTD. MANAGER操作四：出口还价核算 要求说明：根据UNITED TEXTILES LTD. , 的还价，计算1) 试计算我公司的预计交易利润额为多少元人民币？2) 如果接受对方价格，且公司又必须有5%的利润，在其它条件均无变化的前提下，我公司能接受的国内供货价格最高分别为每打多少元人民币？3) 经与生产厂商协

4、调，供货价格下调至bs-12每打1050元，bs-14每打1150元,pc-12每打190元,pc-14每打240元，公司要求再次报价中包括8%的利润。（注意：计算时小数保留至4位，小于1时保留至5位，美元报价取小数后2位）提示1. 注意对方还盘时提出的条件（如：数量要求）。2. 注意操作要求中的条件变化（如：佣金率、国内采购成本等）。3. 以总量计算销售利润率更为准确。操作五：拟写还盘函要求说明：根据客户的还盘以及所作的还价核算，草拟还盘信，具体要求如下：1 抱歉对方未能接受我方报价。2 竞争应以质取胜，而非低价竞销。我方产品质量上乘，价格合理，设计新颖，功能齐全，非常适销。3 对方的还盘无

5、法接受，但出于开拓市场的考虑，首笔交易给予极优惠的报价，以增强商品的竞争能力。4 该盘有效八天。信函日期：2001年3月22日提示：1. 写明不能接受对方还价的理由。 2. 合理答复对方在还盘中的要求或条件。1）试计算我公司的预计交易利润额为多少元人民币？Bs-12对方报价：ART.NO.bs-12 USD 127.52/dozen CIFC3 NEW YORK我方成本：P=A+B-C=1100+2.9167-141.0256=961.891利润额=127.52*8-961.891=58.27元/打=58.27*2400=139848元/20英尺集装箱Bs-14对方报价：ART.NO.bs-1

6、4 USD 139.52 /dozen CIFC3 NEW YORK我方成本：P=A+B-C=1200+2.9167-153.8462=1049.071利润额=139.52*8-1049.071=67.09元/打=67.09*2400=161016元/20英尺集装箱Pc-12对方报价: ART.NO.pc-12 USD 22.33 /dozen CIFC3 NEW YORK我方成本：P=A+B-C=200+1.455-25.64=175.82利润额=22.33*8-175.82=2.82元/打 =2.82*24*200=13536元/20英尺集装箱Pc-14对方报价: ART.NO.pc-14

7、 USD 28.34 /dozen CIFC3 NEW YORK我方成本：P=A+B-C=250+1.46-32.05=219.41元/打利润额=28.34*8-219.41=7.31元/打=7.31*24*200=35088元/20英尺集装箱2）接受对方价格公司又必须有5%的利润我公司能接受的最高国内供货价格分别为多少？Bs-12CIFC3=127.52/dozen CIF= CIFC3*(1-3%)=127.52*0.97=123.69CFR=CIF*(1-1.1*0.9%)=123.69*(1-1.1*0.9%)=122.47FOB=CFR-2200/2400=122.47-2200/2

8、400=121.55成本P=FOB*(1-5%)*8=121.55*(1-5%)*8=923.78A=P+C-B=923.78+ A*15%/(1+17%)-2.9167=1058.46元我公司能接受的Bs-12国内供货价格最高为每打1058.46元人民币。Bs-14CIFC3=139.52/dozen CIF= CIFC3*(1-3%)=139.52*0.97=135.33CFR=CIF*(1-1.1*0.9%)=135.33*(1-1.1*0.9%)=133.99FOB=CFR-2200/2400=133.99-2200/2400=133.07成本P=FOB*(1-5%)*8=133.07

9、*(1-5%)*8=1011.33A=P+C-B=1011.33+A*15%/(1+17%)-2.9167=1156.44元我公司能接受的Bs-14国内供货价格最高为每打1156.44元人民币。Pc-12CIFC3=22.33 /dozen CIF= CIFC3*(1-3%)=22.33*0.97=21.66CFR=CIF*(1-1.1*0.9%)=21.66*(1-1.1*0.9%)=21.45FOB=CFR-2200/4800=21.45-2200/4800=20.99成本P=FOB*(1-5%)*8=20.99*(1-5%)*8=159.54A=P+C-B=159.54+ A*15%/(

10、1+17%)-1.455=181.33元我公司能接受的Pc-12国内供货价格最高为每打181.33元人民币。Pc-14CIFC3=28.34 /dozen CIF= CIFC3*(1-3%)=28.34*0.97=27.49CFR=CIF*(1-1.1*0.9%)=27.49*(1-1.1*0.9%)=27.22FOB=CFR-2200/4800=27.22-2200/4800=26.76成本P=FOB*(1-5%)*8=26.76*(1-5%)*8=203.39A=P+C-B=203.39+ A*15%/(1+17%)-1.46=231.62元我公司能接受的Pc-12国内供货价格最高为每打2

11、32.62元人民币。3) 经与生产厂商协调，供货价格下调至bs-12每打1050元，bs-14每打1150元,pc-12每打190元,pc-14每打240元，公司要求再次报价中包括8%的利润。Bs-12A=1050 B=(15+5)/12+(400+550+50+600+1400)/(200*12)=2.92 C=1050*15%/(1+17%)=134.62成本P=A+B-C=1050+2.92-134.62=918.3FOB=P/(1-8%)/8=124.77FOBC3=FOB/(1-3%)=128.63CFR=FOB+2200/2400=129.54CFRC3=CFR/(1-3%)=13

12、3.55CIF=CFR/(1-1.1*0.9%)=134.89CIFC3=CIF/(1-3%)=139.06Bs-14A=1150 B=(15+5)/12+(400+550+50+600+1400)/(200*12)=2.92 C=1150*15%/(1+17%)=137.44成本P=A+B-C=1150+2.92-147.44=1005.48FOB=P/(1-8%)/8=136.61FOBC3=FOB/(1-3%)=140.84CFR=FOB+2200/2400=141.76CFRC3=CFR/(1-3%)=146.14CIF=CFR/(1-1.1*0.9%)=147.60CIFC3=CIF

13、/(1-3%)=152.17Pc-12A=190 B=(15+5)/24+3000/(200*24)=1.46 C=190*15%/(1+17%)=24.36成本P=A+B-C=190+1.46-24.36=167.1FOB=P/(1-8%)/8= 22.70FOBC3=FOB/(1-3%)=23.41CFR=FOB+2200/4800= 23.86CFRC3=CFR/(1-3%)= 24.60CIF=CFR/(1-1.1*0.9%)=24.85CIFC3=CIF/(1-3%)=25.62Pc-14A=240 B=(15+5)/24+3000/(200*24)=1.46 C=240*15%/(

14、1+17%)=30.77成本P=A+B-C=240+1.46-30.77=210.69FOB=P/(1-8%)/8=28.63FOBC3=FOB/(1-3%)=29.51CFR=FOB+2200/4800=29.97CFRC3=CFR/(1-3%)=30.90CIF=CFR/(1-1.1*0.9%)=31.21CIFC3=CIF/(1-3%)=32.17Zhejiang Textiles I/E corp.Add: 165 Zhonghezhong Road, Hang Zhou, Zhejiang, P.R ChinaPost code: 310001 Tel: 86-571-8707588

15、8/EXT FAX: 86-571-87079234E-mail: zj March 22nd 2001UNITED TEXTILES LTD1180 CHURCH ROAD NEWYORK,PA 19446 U.S.ADear Sirs,Thanks for your letter, but we are very sorry to know that you counter-offer seems too high to be accepted. Today quality is the most dominant factors in the market. Our products a

16、re thought as excellent quality, reasonable price, novel design, and complete functions as well as very marketable.In order to successfully develop the market and conclude the deal with you, we would like to give you a special quotation, since this is the first business between us, we make every eff

17、ort to quote as follows:ART.NO.bs-12 USD128.63/dozen FOBC3 NEW YORKART.NO.bs-12 USD133.55/dozen CFRC3 NEW YORKART.NO.bs-12 USD139.06/dozen CIFC3 NEW YORKART.NO.bs-14 USD140.84/dozen FOBC3 NEW YORKART.NO.bs-14 USD146.14/dozen CFRC3 NEW YORKART.NO.bs-14 USD152.17/dozen CIFC3 NEW YORKART.NO.pc-12 USD23.41/dozen FOBC3 NEW YORKART.NO.pc-12 USD24.60/dozen CFRC3 NEW YORKART.NO.pc-12 USD25.62/dozen CIFC3 NEW YORKART.NO.pc-14 USD29.51/dozen FOBC3