国际贸易实务操作题目和答案完整版

1、参 考 答 案 操作一：建交参考上 海 安 德 国 际 贸 易 公 司SHANGHAI ANDE INTERNATIONAL TRADE CORP.16(B) NO.1 BUILDING, 2005 LANE HUANGXING RD., SHANGHAI CHINAFAX: 0086-21-65500055TO: MASRI BRO. CO.,LTD. Date: March 2nd 2003Dear Sirs,Having learned that you are one of the reputable dealers in light industrial products in Eg

2、ypt, we take the pleasure of introducing ourselves as an exporter of this line in China to see if we can enter into business relations with you.Amalgamated by six enterprises trading companies, our corporation was founded in 1956. So far, our corporation has developed into one of the largest light i

3、ndustrial products trading corporations nationwide. Good business relations with more than 100 customers in more than 20 countries or regions have been established. A considerable all-round sales network has also been formed and we have enjoyed a certain reputation for the excellent quality of both

4、our export commodities and business services in the international market.The main commodities we are now exporting are as follows:All models of sewing machines, varieties of aluminum hardware and non-sticky frying pans, stainless steel hardware and tableware, glassware, garments made of various fabr

5、ics, household electrical appliance, sporting goods, shoes, etc.By the way, we'd like to inform you that besides all kinds of traditional trade, we also perform many flexible ways of trade, such as joint venture, agency service, joint operation, compensation business, process according to custom

6、er's sample, and production on customers' trade mark, etc.We take this opportunity to inform you that we wish to expand our business into Egyptian market. For your reference, our latest illustrated catalogs will be sent to you under separate cover. Please do not hesitate to contact us if you

7、 find any items interesting. You may rest assured that you will enjoy our best cooperation. Your early reply will be appreciated.With best regards.Yours faithfully,SHANGHAI ANDE INTERNATIONAL TRADE CORP.manager assistant of Sales departmentXXXXXX 参 考 答 案 操作二：报价参考上海安德国际贸易公司Art No. S9420-71）实际成本采

8、购成本退税收入  350-350×9%/(1+17%）323.0769(元/套）2）20英尺集装箱装箱量：  25/(0.62×0.24×0.46） 365.2408，取整，365箱  报价数量：365×1365件3）国内费用：(500+1100+350+50+600+2000+1000+1400）/36519.1781(元/套）4）出口运费：3140×8.25/36570.9726(元/套） 5）出口报价：FOBC3（实际成本+国内费用）/（1-佣金率-预期利润率）(323.0769

9、+19.1781）/ (1-5%-15%）×8.2551.86(美元/套）CFRC3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）(323.0769+19.1781 +70.9726）/(1-5%-15%）×8.2562.61(美元/套）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）(323.0769+19.1781+70.9726）/(1-5%-15%-110%×（0.6%+0.4%）×8.2563.48(美元/套）Art No. S83101）实际成本采购成本退税收入 

10、 60-60×9%/(1+17%）55.3846(元/套）2）20英尺集装箱装箱量：  25/(0.62×0.24×0.46） 365.2408，取整，365箱  报价数量：365×103650件3）国内费用：(500+1100+350+50+600+2000+1000+1400）/365×101.9178(元/套）4）出口运费：3140×8.25/36507.0973(元/套） 5）出口报价：FOBC3（实际成本+国内费用）/（1-佣金率-预期利润率）(55.3846+1.9178）

11、/ (1-5%-15%）×8.258.68(美元/套）CFRC3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）(55.3846+1.9178+7.0973）/ (1-5%-15%）×8.259.76(美元/套）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）(55.3846+1.9178+7.0973）/ /(1-5%-15%-110%×（0.6%+0.4%）×8.259.89(美元/套）Art No. S6320 1）实际成本采购成本退税收入  120-120&#

12、215;9%/(1+17%）110.7692(元/件）2）20英尺集装箱装箱量：  25/(0.675×0.45×0.274） 300.3815，取整，300箱  报价数量：300×61800件3）国内费用：(500+1100+350+50+600+2000+1000+1400）/18003.8889(元/件） 4）出口运费：3140×8.25/180014.3917(元/件） 5）出口报价：FOBC3（实际成本+国内费用）/（1-佣金率-预期利润率）(110.7692+3.8889）/ (1-5%-15%）

13、15;8.2517.37(美元/件）CFRC3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）（110.7692+3.8889 +14.3917）/ (1-5%-15%）×8.2519.55(美元/件） 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）（110.7692+3.8889 +14.3917）/ (1-5%-15%-110%×(0.6%+0.4%）×8.2519.83(美元/件）ART NO.S51301）实际成本采购成本退税收入  150-150×9%/(

14、1+17%）138.4615(元/件）2）20英尺集装箱装箱量：  25/(0.675×0.45×0.274） 300.3815，取整，300箱  报价数量：300×61800件3）国内费用：(500+1100+350+50+600+2000+1000+1400）/18003.8889(元/件） 4）出口运费：3140×8.25/180014.3917(元/件） 5）出口报价：FOBC3（实际成本+国内费用）/（1-佣金率-预期利润率）(138.4615+3.8889）/ (1-5%-15%）×8.252

15、1.57(美元/件）CFRC3（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）(138.4615+3.8889+14.3917）/ (1-5%-15%）×8.2523.75(美元/件）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）(138.4615+3.8889+14.3917）/ (1-5%-15%-110%×(0.6%+0.4%）×8.2524.08(美元/件）  参 考 答 案 操作三：发盘参考上 海 安 德 国 际 贸 易 公 司SHANGHAI ANDE INTER

16、NATIONAL TRADE CORP.16(B) NO.1 BUILDING, 2005 LANE HUANGXING RD., SHANGHAI CHINAFAX: 0086-21-65500055 TO: MASRI BRO. CO.,LTD. Date: March 12th 2003DEAR SIRS,We welcome your inquiry of March 7th and thank you for interest in our products.We are glad to inform you that all the items listed in your inq

17、uiry are in stock. Our "Three Fives" brand stainless steel ware is highly tenacious, corrosion-resistant, antirust and never deformed from heat. Each product undergoes several stringent polishing process to ensure smooth finish. Besides, all the tableware is sized well for African style. F

18、or unique designs, attractive color, good quality, you may rest assured that our products will be marketable in your country.As we would like to extend our business with you, we quote you very low prices as follows:              &

19、#160;                    Three Fives brand Server Set Art No. S9420-7:  US$ 63.48 Per Set CIFC5 Alexandria US$ 51.86 Per Set FOBC5 ShanghaiTableware Art No. S8310 :   US$ 9.89 Per Set C

20、IFC5 Alexandria US$ 8.68 Per Set FOBC5 ShanghaiTea set Art No. S5130: US$ 24.08 Per Set CIFC5 AlexandriaUS$ 21.57 Per Set FOBC5 ShanghaiWhistling kettle Art No. S6320: US$ 19.83 Per Piece CIFC5 AlexandriaUS$ 17.37 Per Piece FOBC5 ShanghaiMinimum Quantity: One 20' FCL container each Art No.P

21、acking: Art No. S9420-7, one set per carton, total 365 cartons to a 20'FCL.          Art No. S8310, 10 sets per carton, total 365 cartons to a 20'FCL.          Art No. S6320, 6 pieces per cart

22、on, total 300 cartons to a 20'FCL.          Art No. S5130, 6 sets per carton, total 300 cartons to a 20'FCL.Shipment: To be made within one month after receipt of relevant L/C.Payment: By Irrevocable Sight Letter of credit.Insurance: To be co

23、vered by the seller for 110% of the total invoice value against all risks and war risks of C.I.C.We are quite confident to say that our prices and terms are competitive and we wish to inform you that as the demand is very high, the above quotation is valid only for 3 days. So it will be advisable fo

24、r you to place orders as soon as possible.We hope to receive your early reply and trust business will be smoothly established between our two firms.Yours faithfully,SHANGHAI ANDE INTERNATIONAL TRADE CORP.manager assistant of Sales departmentXXXXXX 参 考 答 案 操作四：还价参考安德国际贸易有限公司1）利润核算货号S9420-7 客户还价6

25、3.48×(1-15%)=53.96美元CIFC5销售收入：53.96×8.25×365=162487.05元实际成本：（350-350÷117%×9%）×365=117923.0769元出口运费：3140×8.25=25905元出口保费：53.96×8.25×110%×1%×365=1787.3576元客户佣金：53.96×8.25×5%×365=8124.3525元国内费用：500+1100+1400+350+50+600+2000+1000=7000

26、元 总利润额：销售收入实际成本出口运费出口保费客户佣金国内费用162487.05117923.0769259051787.35768124.352570001747.26元利润率：总利润额销售收入 1747.26162487.051.075货号S8310 客户还价9.89×(1-15%)=8.41美元CIFC5销售收入：8.41×8.25×3650253246.125元实际成本：（60-60÷117%×9%）×3650202153.8462元出口运费：3140×8.2525905元出口保费：8.41×8.25

27、15;110%×1%×36502785.7074元客户佣金：8.41×8.25×5%×365012662.3063元国内费用：500+1100+1400+350+50+600+2000+10007000元总利润额：销售收入实际成本出口运费出口保费客户佣金国内费用253246.125202153.8462259052785.707412662.306370002739.27元利润率：总利润额销售收入2739.27253246.1251.082货号S5130 客户还价24.08×(1-15%)=20.47美元CIFC5销售收入：20.47

28、×8.25×1800303979.5元实际成本：（150-150÷117%×9%）×1800249230.7692元出口运费：3140×8.2525905元出口保费：20.47×8.25×110%×1%×18003343.7745元客户佣金：20.47×8.25×5%×180015198.975元国内费用：500+1100+1400+350+50+600+2000+10007000元总利润额：销售收入实际成本出口运费出口保费客户佣金国内费用303979.524923

29、0.7692259053343.774515198.97570003300.98元利润率：总利润额销售收入3300.98303979.51.086货号S6320 客户还价19.83×(1-15%)=16.86美元CIFC5销售收入：16.86×8.25×1800=139.095×1800=250371元实际成本：（120-120÷117%×9%）×1800=110.7692×1800=199384.6154元出口运费：3140×8.25=25905元出口保费：16.86×8.25×11

30、0%×1%×1800=2754.081元客户佣金：16.86×8.25×5%×1800=12518.55元国内费用：500+1100+1400+350+50+600+2000+1000=7000元总利润额：销售收入实际成本出口运费出口保费客户佣金国内费用 250371199384.6154259052754.08112518.5570002808.75元利润率：总利润额销售收入2808.752503711.122）成本核算货号S9420-7实际成本：53.96×(1-1.1×1.0%-5%-5%)-8.6027×8

31、.25-19.1781305.6058 (元) 采购成本：305.6058÷1.08×1.17=331.07(元)套货号S8310实际成本：8.41×(1-1.1×1.0%-5%-5%)-0.8603×8.25-1.917852.6658(元) 采购成本：52.6658÷1.08×1.17=57.05 (元)套货号S5130实际成本：20.47×(1-1.1×1.0%-5%-5%)-1.7444×8.25-3.8889131.8519(元) 采购成本：131.8519÷1.08

32、5;1.17=142.8396 (元)套货号S6320实际成本：16.86×(1-1.1×1.0%-5%-5%)-1.7444×8.25-3.8889105.3753(元) 采购成本：105.3753÷1.08×1.17=114.1566 (元)件3）再次报价：货号S9420-7实际成本：330×(1-9%/1.17)=304.6154国内费用和海洋运费不变，CIFC5：(304.6154+19.1781)/8.25+8.6027/ 1-110%× (0.6%+0.4%)-5%-10%47.8504/0.839057.03美

33、元套货号S8310实际成本：50×(19%/1.17)=46.1538CIFC5： (46.1538+1.9178)/8.25+0.8603/ 1-110%× (0.6%+0.4%)-5%-10%6.6872/0.83907.97美元套货号S6320实际成本：110×(19%/1.17)=101.5385CIFC5： (101.5385+3.8889)/8.25+1.7444/ 1-110%× (0.6%+0.4%)-5%-10%14.5235/0.839017.31美元件货号S5130实际成本：140×(19%/1.17)=129.2308

34、CIFC5： (129.2308+3.8889)/8.25+1.7444/ 1-110%× (0.6%+0.4%)-5%-10%17.8801/0.839021.31美元套上 海 安 德 国 际 贸 易 公 司SHANGHAI ANDE INTERNATIONAL TRADE CORP.16(B) NO.1 BUILDING, 2005 LANE HUANGXING RD., SHANGHAI CHINAFAX: 0086-21-65500055TO: MASRI BRO. CO.,LTD. Date: March 22nd 2003Dear Sirs,We are surprise

35、d to hear from your letter dated 17 March 2003 that you think our prices are on the high side. In fact the prices we quoted are more competitive than those of all other suppliers in China.Considering the excellent quality submitted and the continual rise in export cost, it is almost impossible for u

36、s to make any further reduction. However, since we are in view of extending to a new market and setting up long term business relations with you, we will cut our margin of profits to give you our new quotations following:          Art No. S9420-7

37、60;                   US$ 57.03 per set           Art No. S6320                &

38、#160;      US$ 17.31 per piece           Art No. S8310                       US$ 7.97 per set   

39、;       Art No. S5130                       US$ 21.31 per set                

40、60;                             CIFC5 AlexandriaBecause this is the first transaction concluded between us, we can only accept payment on sight L/C basis a

41、t the present. After several smooth and satisfactory transactions, we may take D/P or other flexible terms of payment into consideration.It is our sincere hope that this arrangement will be the beginning for our long-lasting and pleasant business association.Since this offer is valid only for 4 days

42、, so please kindly inform us of your acceptance as soon as possible.Yours faithfully,SHANGHAI ANDE INTERNATIONAL TRADE CORP.manager assistant of Sales departmentXXXXXX参 考 答 案 操作六：成交参考安德国际贸易有限公司合同核算:1. 成交金额 (17.31*300*6+21.31*300*6+7.97*365*10+57.03*365)* 8.25 =985235.21元2. 购货总成本 330×365+110

43、5;1800+50×3650+140×1800=752950元3. 退税总收入 752950 - 695030.77=57919.23元4. 实际成本    （330*365+110*300*6+50*365*10+140*300*6）*（1-9%/1.17%）    =695030.77元5. 业务费用    （500+1100+350+50+600+2000+1000+1400)*4 =28000元6. 出口运费= 3140*4*8.25=103620

44、元7. 出口保费=985235.2125*110%*1.0%10837.59元8. 客户佣金=985235.21*5%49261.76元上缴利润成交金额实际成本业务费用出口运费出口保费客户佣金985235.21-695030.77-28000-103620-10837.59-49261.7698485.09元    利润率利润额/成交金额        98485.09/985235.21=10.00%上缴利润为98485.09元，利润率为10.00%. 参 考 答

45、 案 操作七： 合同参考 <1> <2>上 海 安 德 国 际 贸 易 公 司SHANGHAI ANDE INTERNATIONAL TRADE CORP.16(B) NO.1 BUILDING, 2005 LANE HUANGXING RD., SHANGHAI CHINAFAX: 0086-21-65500055 TO: MASRI BRO. CO.,LTD. Date: April 1st 2003Dear Sirs,Many thanks for your order No. ANDE 01 confirming acceptance of the prices

46、, shipment date and terms shown on your order and we are sending you our signed Sales Confirmation No. AD-MASSC02 in duplicate. Please counter sign and return one copy for our file.We will do our best to execute your order and assure the goods quality, shipment date as well as the terms you asked fo

47、r will receive our best attention.As the delivery is very hurried, please immediately instruct your banker to issue full amount L/C at sight in our favor. The L/C has t reach here before April 25, 2003; otherwise the shipment may be delayed.We hope to receive your L/C on time and promise the result

48、of our executing order will meet your satisfaction.Best regards.Yours faithfully,SHANGHAI ANDE INTERNATIONAL TRADE CORP.manager assistant of Sales departmentXXXXXX参 考 答 案 操作八：审证参考上 海 安 德 国 际 贸 易 公 司SHANGHAI ANDE INTERNATIONAL TRADE CORP.16(B) NO.1 BUILDING, 2005 LANE HUANGXING RD., SHANGHAI CHINAFAX

49、: 0086-21-65500055 审证意见： 信用证存在的问题 需要修改的理由1国外到期 易产生逾期交单2一个品种数量有误 少于合同规定数量3投保加成错误 增加保费支出4信用证金额有误 无法全额出运货物5一个品种货号有误 与实际出运货号不符6目的港有误 易产生异地卸货7付款期限不妥 超出合同规定期限8受益人地址有误 易出现单、证不符9装运条款不妥 限制过严                   

50、                      审核人：XXX 参 考 答 案 操作九：改证参考上 海 安 德 国 际 贸 易 公 司SHANGHAI ANDE INTERNATIONAL TRADE CORP.16(B) NO.1 BUILDING, 2005 LANE HUANGXING RD., SHANGHAI CHINAFAX: 0086-21-65500055

51、 TO: MASRIBRO. CO., LTD.Date:April 25th 2003Dear Sirs,We are glad to receive your L/C No. MAS-ADLC02 under the S/C No. AD-MASSC02.We have carefully observed the terms and conditions stipulated in your L/C, but we regret to inform you that we found some mistakes in the L/C which you have to instruct

52、your banker to make the following amendment:1. The expiry place of the L/C should be "in China", instead of "at our counter"2. The total amount should be "USD119422.45,to say in word one hundred and nineteen thousand four hundred and twenty two and cents forty five"，ins

53、tead of "USD119420.00, .one hundred and nineteen thousand four hundred and twenty only"3. The shipment is made from Shanghai to "Alexandria", not "Port Said"4. The quantity of Art No. S9420-7 should be 365 sets, instead of 356 sets;5. The Art No. of Stainless Steel Tea

54、set should be S5130, instead of S5310;6. The credit is"available by your drafts at sight", not at 30 days' sight.7. The insurance should be covered for the 110% of the full invoice value, instead of". Plus 110%.".8. Please delete the clause"shipment per pacific internati

55、onal line".9. Our address is "16(B) No.1 Building".We hope the amendment to the L/C can reach here before 30TH APRIL 2003, or the shipment can't be effected as requested. Your immediate response is being expected. Yours faithfully,SHANGHAI ANDE INTERNATIONAL TRADE CORP.manage

56、r assistant of Sales departmentXXXXXX参 考 答 案 操作十： 订舱参考 <1> <2> <3>     公司编号:BH02AD出 口 货 物 订 舱 委 托 书日期:9-May-01 1)发货人SHANGHAI ANDE INTERNATIONAL TRADE CORP.16(B) NO.1 BUILDING, 2005 LANE HUANGXING RD.,SHANGHAI CHINA4)信用证号码 MAS-ADLC025)开证银行 THE NATIONAL

57、BANK OF DUBAI LTD, CAIRO BRANCH6)合同号码 AD-MASSC027)成交金额 US$ 119422.458) 装运口岸 SHANGHAI9)目的港 ALEXANDRIA2)收货人TO ORDER OF THE SHIPPER10)转船运输 NO11)分批装运 NO 12)信用证效期 15-Jun-0113)装船期限 31-May-0114)运费 PREPAID15)成交条件 CIFC5 ALEXANDRIA16)公司联系人XXX17)电话/传真 021566614123)通知人MASRI BRO.CO., LTD.P.O.BOX: 14/5873, ALEXAN

58、DRIA EGYPT,18)公司开户行 Bank of China19)银行帐号 1194010020)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  THREE FIVES BRAND STAINLESS STEEL CIFC5 ALEXANDRIAMASRI BROSERVER SET S9420-7365 CTNS7263.5KGS5292.5KGS365 SETSUSD57.03USD20815.95ALEXANDRIATABLE WARE S8310365 CTNS5475 KGS3650 KGS3650 S

59、ETSUSD7.97USD29090.50NO. 1-1330WHISTLING KETTLE S6320300 CTNS3300 KGS2100 KGS1800 PCSUSD17.31USD31158.004-PIECE TEASET S5130300 CTNS3600 KGS2400 KGS1800 SETSUSD21.31USD38358.00    29)总件数30)总毛重31)总净重32)总尺码 33)总金额  1330 CTNS19638.5KGS13442.5KGS99.9036M3 USD11942

60、2.4534)备注参 考 答 案 操作十： 订舱参考 <1> <2> <3>  C O M M E R C I A L I N V O I C E  1) SELLER   3) INVOICE NO.4) INVOICE DATESHANGHAI ANDE INTERNATIONAL TRADE CORP.AD-MASINV029-May-01Address:16(B) NO.1 BUILDING,5) L/C NO.6) DATE 2005 LANE HUANGXING RD

61、.,MAS-ADLC0214-Apr-01 SHANGHAI, CHINA7) ISSUED BY    THE NATIONAL BANK OF DUBAI LTD, CAIRO BRANCH2) BUYER   8) CONTRACT NO.9) DATEMASRI BRO. CO., LTD.AD-MASSC021-Apr-01Address:P.O.BOX: 14/5873,10) FROM11) TO ALEXANDRIA EGYPT,SHANGHAIALEXANDRIA HOT LI

62、NE: 019112575,12) SHIPPED BY13) PRICE TERM FAX:1.212-4782432 CIF C5 ALEXANDRIA14) MARKS15) DESCRIPTION OF GOODS 16) QTY.17) UNIT PRICE18) AMOUNT THREE FIVES BRAND STAINLESS STEELCIF C5 ALEXANDRIA    MASRI BROSERVER SET  ART NO. S29420-7 365US$ 57.03US$ 20815.9

63、5ALEXANDRTABLE WARE ART NO. S83103650US$ 7.97US$ 29090.5NO. 1-1330TEA SET ART NO. S51301800US$ 21.31US$ 38358.00 WHISTLING KETTLEART NO. S63201800US$ 17.31US$ 31158.00    TOTALUS$ 119422.45 MANAFACTUREER OF THE ABOVE-MENTIONED COMMORDITY:   SHANGHAI

64、ANDE INTERNATIONAL CORP.  16(B) NO.1 BUILDING,    2005 LANE HUANGXING RD.,     'SHANGHAI CHINA    TOTAL GROSS WEIGH: 19638.5KGS   TOTAL NUMBER OF PACKAGE: 1330CTNS