出口贸易业务模拟操作实践报告

1、精选优质文档-倾情为你奉上精选优质文档-倾情为你奉上专心-专注-专业专心-专注-专业精选优质文档-倾情为你奉上专心-专注-专业出口贸易业务模拟操作实践报告姓名： 班级： 学号：一、实验目的：“进出口业务模拟操作”主要是通过精心设计、组织、控制和指导下的进出口交易模拟训练，让学生能够在一个仿真的国际商业环境中切身体会商品进出口交易的全过程，在实际业务中使全面、系统、规范地掌握从事进出口交易的主要操作技能。“进出口业务模拟操作”着重培养学生的自学和动手能力、理解能力以及动态思维能力。对推动学生掌握进出口贸易的全流程，以及实际操作能力有这种大的意义。本次的出口贸易模拟操作实验，持续了三周。从而使我们

2、较为全面的、集中的认识了进出口贸易全过程，同时进一步的加深了贸易知识。这次的实践内容主要包括有：建立业务联系，交易磋商（发盘），交易磋商（发盘），合同核算及订约，审证、改证，租船订舱，报检，投保，报关，制单结汇，善后，模拟练习等。在实验操作中使我们熟悉和掌握进出口贸易的具体操作流程，理解了业务关系的建立，熟练的运用进出口的成本核算来进行报价核算，基本掌握询盘、发盘、报盘、还盘等商务谈判的过程，完成合同订立、审证该证等工作，熟悉填制订舱单、投保单、报检单、报关单、汇票、商业发票、装箱单、保险单、海运提单、产地证等相关单据。通过进出口贸易实践，能将理论知识与实务操作两方面相结合，增强我们对国际贸易

3、的认识和理解。实习目的：培养我们的自学和动手能力、理解能力以及思维能力。通过贸易实务案例的查找以及案例中存在的相关问题进行分析，能够在实际业务的操作过程中使其全面、系统、规范地把握从事进出口交易的主要操作技能。总结：经过了两周的贸易实务实习，让我们了解到商务工作挺复杂的，而且在此工作中要有忍心、恒心、信心。实习中，我们在模拟的商务活动中，有十五个主要业务操作，针对这些操作天天都有不同的心得体会，而且发现了不同的问题，可以说在是受益非浅。国际贸易的中间环节多，涉及面广，除交易双方当事人外，还涉及商检、运输、保险、金融、车站、港口和海关等部门以及各种中间商和代理商。假如哪个环节出了问题，就会影响整

4、笔交易的正常进行，并有可能引起法律上的纠纷。另外，在国际贸易中，交易双方的成交量通常都比较大，而且交易的商品在运输过程中可能遭到各种自然灾难、意外事故和其它外来风险。所以通常还需要办理各种保险，以避免或减少经济损失。二、实验内容与步骤：建立业务关系要想进行一笔业务首先第一步就是找到合作伙伴向其发去建交函，建立起两者的业务关系。作为贸易商，可以有多种途径了解客户的资料；一般来说，出口商主动联系进口商来扩大交易地区和对象，建立长期业务关系，拓展产品销路。 本公司于1952年成立，专营玩具和工艺品，现在已经成为中国最大的进出口公司之一。由于公司的产品质量高，价格优惠，因此在世界各地的客户中享有较高声

5、誉。2010年12月你从国际互联网络上得知美国的DRAGON TOY CO. LTD.欲求购中国产的遥控赛车(Telecontrol Racing Car)。客户的详细地址如下： DRAGON TOY CO. LTD., 1180 CHURCH ROAD NEWYORK, PA 19446 U.S.A. FAX: 215-393-3921 E-MAIL ADDRESS: Dragon请参照上述基本情况，根据教材中草拟建立业务关系信函的基本要求给对方发一封建立业务关系的电子邮件，要求格式完整、正确，内容包括公司介绍、产品介绍，并另寄产品目录，及表达想与对方建交的热切愿望等。建交函28-Feb-2

6、011Dragon Toy CO.LTD.1180 Church Road NewPA 19446 U.S.A.FAX: 215-393-3921Dear Sirs,From the Dec 2010 issue of the World Wide Web We have learned that you are in the market for toys, which just falls within our business scope. We take this opportunity to write to you with a view to set up friend busi

7、ness relations with you.Our company, was established in 1952. So far,it has developed into the largest import and export companies in China. Because of its high product quality, competitive price, so customers around the world enjoy a high reputation.Attached please find some latest leaflets for our

8、 racing car toy ,which may meet your demand .youll see they all made of high quality materials and vividly designed. They have already enjoyed a high popularity in other European cities for their fine craftsmanship comfortable feel and washable traits.In addition, we can also produce according to yo

9、ur designated styles so long as the quantity is substantial. If you have any specific requirements, please just let us know.We are pleased to add you to our list of clients and sample to you as soon as we receive your specific inquiry. Looking forward to your early reply,we are.Yours sincerelyLIdI T

10、RADING CO.,LTD*MANAGER交易磋商（发盘）根据上述条件分别算出FOB、CFR及CIF含佣3的价格商品 遥控赛车（Telecontrol Racing Car）货号 18812 1881418817 18819包装方式 12辆/纸箱20辆/纸箱20辆/纸箱12辆/纸箱尺码(CM)72X36X4872X72X4872X72X4872X36X48毛/净重 12/9KGS22/18KGS22/18KGS12/9KGS购货价格 150元/辆160元/辆170元/辆180元/辆起订量 1个20FCL1个20FCL1个20FCL1个20FCL已知遥控赛车的增值税为17%，出口退税为9%，国

11、内费用有：出口包装费15元/纸箱，仓储费5元/纸箱；一个20英尺集装箱的国内运杂费400元，商检费550元，报关费50元，港口费600元，其它费用1400元。海运集装箱包箱费率由上海至纽约每一个20集装箱为2200美元。保险为发票金额加成10%投保一切险和战争险，费率为分别为0.6%和0.3%。公司要求在报价中包括10的预期利润，付款方式是即期信用证。（美元汇率为：8.25:1）Art. 18812解答：单件包装体积:0.72*0.36*0.48=0.12442立方米 包装数:25/0.1244=200纸箱 报价数量:200*12=2400辆成本：含税成本150元 退税收入 150/(1+17

12、%) * 9%=11.5385元/辆 实际成本 15011.5385=138.4615元/辆 费用：国内费用 （15*200+5*200+400+550+50+600+1400）/2400=2.9167元/辆 出口运费 2200*8.25/2400=7.5625元/辆 客户佣金 报价x 3% 保险费用 CIF报价 x 110% x 0.9% 利润: 报价 x 10%FOB =成本+费用+佣金+利润所以FOBC3 =(138.4615 +2.9167) / (1-3%-10%)=162.5036元/辆=19.70美元/辆 CFR =成本+费用+佣金+利润所以CFRC3 =(138.4615+2.

13、9167+7.5625) / (1-3%-10%)=171.1962元/套=20.75美元/辆CIF =成本+费用+佣金+保险费+利润所以CIFC3 =(138.4615+2.9167+7.5625) / (1-3%-10%-110%*0.9%) =173.1667元/辆=20.99美元/辆Art. 18814解答：单件包装体积:0.72*0.72*0.48=0.立方米 20英尺集装箱包装数:25/0.=100纸箱 报价数量:100*20=2000辆成本：含税成本160元 退税收入 160/(1+17%) * 9%=12.3077元/辆 实际成本 16012.3077=147.6923元/辆

14、费用：国内费用 （15*100+5*100+400+550+50+600+1400）/2000=2.5元/辆 出口运费 2200*8.25/2000=9.075元/辆 客户佣金 报价x 3% 保险费用 CIF报价 x 110% x 0.9% 利润: 报价 x 10%FOB =成本+费用+佣金+利润所以FOBC3 =(147.6923+2.5) / (1-3%-10%)=172.6348元/辆=20.93美元/辆 CFR=成本+费用+佣金+利润所以CFRC3% =(147.6923+2.5+9.075) / (1-3%-10%)=183.0659元/套=22.19美元/辆CIF =成本+费用+佣

15、金+保险费+利润所以CIFC3 =(147.6923+2.5+9.075) / (1-3%-10%-110%*0.9%) =185.1730元/辆=22.45美元/辆Art.18817单件包装体积：0.72*0.72*0.48=0.立方米包装件数：250.=100纸箱数量：100*20=2000辆成本：含税成本 170元 退税成本 170(1+17%) * 9%=13.0769元辆 实际成本 17013.0169=156.9231元辆 费用：国内费用 （15*100+5*100+400+550+50+600+1400）/2000=2.5元/辆 出口费用 2200*8.282000=9.075元

16、辆 客户佣金 报价* 3% 保险费用 CIF报价* 110% *0.9% 利润： 报价* 10%FOB =成本+费用+佣金+利润所以FOBC3 =(156.9231+2.5) / (1-3%-10%)=183.2450元/辆=22.21美元/辆 CFR=成本+费用+佣金+利润所以CFRC3 =(156.9231+2.5+9.075) / (1-3%-10%)=193.6760元/套=23.48美元/辆CIF =成本+费用+佣金+保险费+利润所以CIFC3 =(156.9231+2.5+9.075) / (1-3%-10%-110%*0.9%) =195.9052元/辆=23.75美元/辆Art

17、.18819单件包装体积：0.72*0.36*0.48=0.立方米包装件数：250.=200纸箱数量：200*12=2400辆成本：含税成本 180元 退税成本 180(1+17%) * 9%=13.8462元辆 实际成本 18013.8462=166.1538元辆 费用：国内费用 （15*100+5*100+400+550+50+600+1400）/2400=2.9167元/辆 出口费用 2200*8.252400=7.5625元辆 客户佣金 报价* 3% 保险费用 CIF报价* 110% *0.9% 利润： 报价* 10%FOB =成本+费用+佣金+利润所以FOBC3 =(166.1538

18、+2.9167) / (1-3%-10%)=193.8549元/辆=23.56美元/辆 CFR =成本+费用+佣金+利润所以CFRC3 =(166.1538+2.9167+7.5625) / (1-3%-10%)=203.0264元/套=24.61美元/辆CIF =成本+费用+佣金+保险费+利润所以CIFC3 =(166.9231+2.9167+7.5625) / (1-3%-10%-110%*0.9%) =205.3633元/辆=24.89美元/辆请根据客户来函要求及教材中的指导写一封发盘函，详细回答客户提出的问题，告知对方交易的基本条款和有效期，并敦促对方尽快作出决定。发盘函1-Mar-1

19、1Dragon Toy CO.LTD.1180 Church Road NewPA 19446 U.S.A.FAX: 215-393-3921Dear Charles,I would like to thank you for your enquiry of March 1, 2011 and am pleased to tell you that we would be able to supply you with the high quality Tele-control Racing Cars .In compliance with your request ,we are makin

20、g you the following offer subiect to our final confirmation.These products are as follows:CommodityTelecontrol Racing CarNO18812188141881718819weight (gross/net) 12/9KGS22/18KGS22/18KGS12/9KGSSize(m*m*m)0.72*0.36*0.480.72*0.72*0.480.72*0.72*0.480.72*0.36*0.48MOQ(units)2400200020002400Price(US/unit)C

21、IFC320.9922.4523.7524.68Packing: 18812 & 18819 12 units / ctn 200 ctns / 20 18814 & 18817 20 units / ctn 100 ctns / 20Payment: By sight L/CShipment: To be effected within 30 days from recipt of the relevant L/CInsurance: For 110% invoice value covering All Risks and War Risks We believe you will fin

22、d a ready sale for our products in Netherlands as have other retailers throught Europe and America, and we do hope we can reach an agreement on the terms quoted.We look forward very much to pleasure of receiving an order from you.Yours faithfully,LIdI TRADING CO.,LTD*MANAGER交易磋商（还盘）1)根据DRAGON TOY CO

23、.LTD.的还价，若其他条件不变，试计算我公司的预计交易总利润额为多少元人民币？解答：利润=销售收入-实际成本-国内费用-国外费用-佣金-保险费Art.18812利润额=19.40*8.25-138.4615-2.9167-7.5625-19.40*3%*8.25-19.40*110%*0.9%*8.25=4.7233元/辆利润总额=4.7233*2400=11335.92元Art.18814利润额=20.50*8.25*（1-3%-110%*0.9%）-147.6923-2.5-9.075=3.1096元/辆利润总额=3.1096*2000=6219.20元Art.18817利润额= =21

24、.80*8.25*（1-3%-110%*0.9%）-156.9231-2.5-9.075=4.1759元/辆利润总额=4.1759*2000=8351.80元Art.18819利润额=22.60*8.25*（1-3%-110%*0.9%）-166.1538-2.9167-7.5625=2.3776元/辆利润总额=2.3776*2400=5706.24元预期总利润=11335.92+6219.20+8351.80+5706.24=31613.16元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辆多少元人民币？解答：实际成本=销售

25、收入-销售利润-出口保费-客户佣金-出口运费-国内费用Art.18812实际成本=19.40*8.25*（1-5%-110%*0.9%-3%）-7.6525-2.9167=135.1823元/辆采购价格=135.1823*（1+17%）/（1+17%-9%）=146.45元/辆Art.18814实际成本=20.50*8.25*（1-5%-110%*0.9%-3%）-9.075-2.5=142.3457元/辆采购价格=142.3457*（1+17%）/（1+17%-9%）=154.21元/辆Art.18817实际成本=21.80*8.25*（1-5%-110%*0.9%-3%）-9.075-2.

26、5=152.1065元/辆采购价格=152.1065*（1+17%）/（1+17%-9%）=164.78元/辆Art.18819实际成本=22.60*8.25*（1-5%-110%*0.9%-3%）-7.5625-2.9167 =159.2089元/辆采购价格=159.2089*（1+17%）/（1+17%-9%）=172.48元/辆3）经与生产厂商协调，供货价格下调至18812每辆145元,18814 每辆150元, 18817每辆160元,18819每辆则为170元，公司要求再次报价中包括8%的利润。解答：Art.18812实际成本=145-145/（1+17%）*9%=133.8462元

27、/辆CIFC3=（133.8462+2.9167+7.5625）/（1-3%-8%-110%*0.9%）/8.25=19.88美元/辆Art.18814实际成本=150-150/（1+17%）*9%=138.4615元/辆CIF3=（138.4615+2.5+9.0725）/（1-3%-8%-110%*0.9%）/8.25=20.66美元/辆Art.18817实际成本=160-160/（1+17%）*9%=147.6923元/辆CIF3=（147.6923+2.5+9.0725）/（1-3%-8%-110%*0.9%）/8.25=21.94美元 /辆Art.18819实际成本=170-170/

28、（1+17%）*9%=156.9231元/辆CIF3=（156.9231+2.9167+7.5625）/（1-3%-8%-110%*0.9%）/8.25=23.06美元/辆同时根据客户的回信和上述计算结果给客户写一封还盘，报出新的价格并告知本报价有效期为4天：还盘函4-Mar-11Dragon Toy CO.LTD.1180 Church Road NewPA 19446 U.S.A.FAX: 215-393-3921Dear Charles,We are please to receive your mail of Mar 2.Much to our regret ,we find it i

29、mpossible to comply with you request .Your offer is too low and cannot serve sa a basis for further negotiantion with our manufacturers .As you might be aware ,materials and wages have risen considerably these days .The price we quoted on Mar 2 were very favorable if you take the quality and craftsm

30、anship into consideration .It is really hard for us to make further concession.However ,in order to develop our market in your area ,we have decided to give yoy an exception offer as follows:ART.NO.18812 USD19.88 /PIECE CIFC3 NEW YORK 2400 PIECES ART.NO.18814 USD20.66 /PIECE CIFC3 NEW YORK 2000 PIEC

31、ESART.NO.18817 USD21.94 /PIECE CIFC3 NEW YORK 2000 PIECESART.NO.18819 USD22.06 /PIECE CIFC3 NEW YORK 2400 PIECESIf we receive your order within the net ten days, we will give priority to it for March shippment.We hope you will agree to our suggestions and look forward to receiving a trial order from

32、 you.Yours faithfully,LIdI TRADING CO.,LTD*MANAGER合同核算及订约根据我方与国外客户最终达成的交易条件，作出的详细的出口合同核算如下：总成交金额=Art.18812+ Art.18814+ Art.18817+ Art.18819=19.80*2400+20.66*2000+21.94*2000+23.06*2400=47,520+41320+43880+55344=188,064(美元)实际总成本=采购成本*（1+增值税率-退税率）/（1+增值税率） =（145/8.25*2400+150/8.25*2000+160/8.25*2000+ 17

33、0/8.25*2400）*（1+17%-9%）/（1+17%） =.04（美元）总国内费用=(2.9167*2*2400+2.5*2*2000)/8.25=2909.1103（美元）总海洋运费=2200*4=8800（美元）总保险费=188,064*（1+10%）*（0.3%+0.6%）=1861.8336 （美元）总佣金=188,064/(1+3%)*3%=5129.0181(美元)总利润额=总成交金额-实际总成本-总国内费用-总海洋运费-总保险费-总佣金=-.04-2909.1103-8800 -1861.8336=20535.016(美元)合同利润率=总利润额/成交总额=20535.01

34、6/188,064*100%=13.24%成交函4-Mar-2011Dragon Toy CO.LTD.1180 Church Road NewYork,PA 19446 U.S.A.FAX: 215-393-3921Dear Charles ,We are sending you our Sales Confirmation No. TIV-PO-CSH0411 has been received with thanks.We are glad that through our mutual effort finally we have reached the agreement.In or

35、der to allow us stick on our production schedule and meet the date of delivery, please open the L/C without delay before 15 March. We will keep you fully informed of the progress of your order. Please be sure that we shall effect the shipment in time to satisfy your local market demand.Thank you.You

36、rs faithfully,LIDI TRADING CO. LTD. *MANAGER审证、改证根据信用证审核的原则和方法，对照合同，对收到的信用证进行认真细致的审核，并给国外客户写一封改证函，列明不符点，要求迅速改证。收到国外客户寄来的信用证就要进行认真的审证，结果发现如下不符点：1、DATE ANDPLACEOFEXPIRY:November30,2009 IN.U.S.A.到期地点在开证行所在地，到期日同装运期相同，对受益人交单都不利。2、AVALIABLEWITH:BANKOFCHINA,SHANGHAIBRANCHONLY，这是限制议付信用证，通常可以改为anybank。3、DRA

37、WNON:CHEMICALBANK,NEWYORK,ACCOMPANIEDBYTHEDOCUMENTS，受票人及即付款人为开证行，见票30天付款要改为即期付款。4、货号18812和18819的数量均为2400辆，没有货号18818，应该是货号18819。5、2分保险单，参照中国保险条款投保一切险和战争险，加成110%错了。6、AIRMAIL AN ORIGINAL B/L TO APPLICANT 3 DAYS AFTER SAIL，要求船开后3天内寄一份正本给申请人，这一条款对受益人极其不利。7、PARTIAL SHIPMENTS: PERMITTED，TRANSSHIPMENTS: PER

38、MITTED分批和转船的要参照合同，应该是分批禁止，转船允许。改正函7-Mar-2011Dragon Toy CO.LTD.1180 Church Road NewYork,PA 19446 U.S.A.FAX: 215-393-3921Dear Charles ,Thank you for your L/C No. DRG-LDLCA21 issued by Chemical Bank New York date March 6.2011.However, we have found the following discrepancies after checking with our S/

39、C TIV-PO-CSH0411:1), The deadline should be postponed to the end of MAY not March 31,20112), The aviillable with should be BANK OF CHINA,SHANGHAI BRANCH only instead of ANY BANK BY NEGOTIATION3), Negotiation of beneficiarys draft(s) should be at sight nor at 30 days sight. 4),The quantity of the Art

40、 18812 goods should be 2400 pieces,.the Art No:18818 should be 18819 and the quantity of goods should be 2400 pieces.5), The goods plus 110% covering all risks and war risks should be The invoice value of the goods plus 110%covering all risks and war risks6),The L/C should be covered certificate of

41、origin in triplicate issued by China chamber of international commerce. In addition, as this the first time we do business with client in your countiy, we request the L/C must be confirmed by a first-class bank, which is also clearly stated in the contract. Well appricate it if you can cooperate with us in this regard.Please let us have the L/C Amendment soon so that we can effect shipment witin the c