案例实训参考答案-出口

1、最新资料推荐出口部分操作项目 1 出口准备案例实训1Dear sirs,We learned from the internet that you are in the market for textiles, which falls within our business scope, so we avail ourselves of this opportunity to approach you for the establishment of the business relations with you.We are a leading trading company in Zhej

2、iang, We have good connections with some reputable manufactures.In order to acquaint you with our business lines, we enclose a copy of our latest catalogue and price list.If any items interest you, please let me know. We shall be glad to give you our lowest quotations upon receipt of your detailed r

3、equirement.We are looking forward to your favorable reply.Jianping Luo案例实训2Zhejiang Baolai Home Textile Import & Export Co., Ltd. was established in 2003, which mainly deals in the import and export of home textile products such as bed sheets ，cushions，home wears， blankets，bathroom towels ，mattresse

4、s， quilts ， pillows and other accessories.The products made in our company are beautiful and magnificent for their novel designs and elegant colors. They famous for high quality raw materials, full range of specifications and sizes, and great variety of designs and colors. Our products are excellent

5、 in quality and low in price and have been well recognized by our consumers and have found a good sale in more than twenty countries in Europe and North America. We focus on both female and male consumers of middle to high ended market.Our company won a good reputation both at home and abroad and ha

6、s become one of the largest, fast growing and most successful home textile companies in China. While developing our business both domestically and internationally, we are also actively involved in social care events.We make sure that we create opportunities for our people, business and we move ahead

7、.1最新资料推荐操作项目 2 调查出口信息案例实训1通过 2013 年海关报关实用手册或海关总署网站查询到毛绒玩具狗的HS 编码为95030021.00。通过海关报关实用手册查询到毛绒玩具狗的普通税税率为8%，增值税税率为17%，出口退税率为15%。查询海关报关实用手册后，查到该商品编码对应的海关监管条件为 AB ， A 代表进口报关时需向海关提供入境货物通关单，B 代表出口报关时需向海关提供出境货物通关单。案例实训2Dear Sirs,We have obtained a few information of ABC Company from Internet. We would there

8、fore appreciate it if you would provide us more information of the previously mentioned firm.We want to establish a good business relationship with ABC Company. We should be very grateful to you for any information you can give us about their reputation and credit-worthiness. Any information that yo

9、u may provide us will be treated in strict confidence.For your convenience in replying, a questionnaire is enclosed, together with a stamped, addressed envelope.Yours faithfully,Zhang Li2最新资料推荐操作项目3 打样、寄样、确认样品案例实训浙江天意服装进出口公司业务员王翔收到美国老客户COSMOS GARMENTS TRADINGCOMPANY 的 LESLEY SMITH 寄来的真丝女衬衫，要求王翔打样，请联

10、系厂家要求对方寄两件衬衫样品并报价，收到后办理寄样手续。浙江天意服装进出口公司ZHEJIANG TIANYI GARMENTS IMP. & EXP. COMPANY样品制作通知单日期： 2014-08-16样品单号码78653客户编号KG08数量2 件完成日期2014-08-30产品代码ZSN653产品名称真丝女衬衫面料100%桑蚕丝里料纽扣：配色缝线：配色辅料吊牌：英文标注品名、尺码、面料成分及价格附：各辅料样品尺码M款式见附件备注：请报价并告月生产能力、最低起订量等。审核人：制表人：3最新资料推荐操作项目4 出口报价核算和发盘采购成本￥ 1200.00/把出口退税额= 采购成本 / （

11、1+增值税率） * 出口退税率=1200/(1+17%)*13%=￥133.33 /把实际成本= 采购成本 出口退税额= 1200 133.33=￥1066.67 / 把银行垫款利息=采购价格（采购成本） *贷款年利率 * 具体垫款天数 /360 天=1200*7%*60/360= ￥14/把银行手续费800/100=￥ 8/把业务定额费=采购成本 * 定额费率=1200*8%= ￥ 96/把订购 100 把尺码吨： 3.2*0.78*0.65/4=0.4056重量吨： 0.136/4=0.034总尺码： 0.4056*100=40.56需订购 1 个 40 英尺集装箱国内包干费=1300/1

12、00=￥13/把其他国内费用报关费￥ 100.00，商检费￥ 300.00，认证费￥ 200.00=（100+300+200 ） /100=￥6/把国内费用总计=1066.67+14+8+96+13+6= ￥1203.67/把海洋运费= USD2900.00/100=USD29/ 把预期利润=1200*10%= ￥120/ 把FOB=国内费用总计 +预期利润=（1203.67+120） /6.15CFR=USD215.23/PC=FOB+ 海运费CIF=215.23+29=USD244.23/PC CFR/ 1（ 1+投保加成率） * 保险费率）=244.23/0.9967=USD245.04

13、/PC4最新资料推荐操作项目 5出口还盘核算和还盘实训要求 1报价核算：项目计算过程货物总体积36*40*50/1000000*100货物总毛重20*100退税收入1000*13%/(1+17%)实际成本1000-111.1111贷款利息1000*7%*30/360银行手续费800/100定额费1000*10%包干费4.5国内费用总5.8333+8+100+4.5计海洋运费7.2*60/100*6.15海运保险费187.53*1.1*0.6%FOB 报价(888.8889+118.3333)/(1-10%)/6.15CFR 报价181.97+26.568/6.15CIF 报价186.29/ 1

14、（ 1+10%）*0.6% ）计算结果单位7.2立方米2000公斤111.1111人民币元 / 台888.8889人民币元 / 台5.8333人民币元 / 台8人民币元 / 台100 人民币元 / 台4.5人民币元 / 台118.3333人民币元 / 台26.568人民币元 / 台7.6119人民币元 / 台181.97美元 / 台186.29美元 / 台187.53美元 / 台实训要求2：还价核算 :项目计算过程计算结果单位销售收入187.53*(1-5%)*100*6.15109564.40人民币元退税收入111.11*10011111.11人民币元实际成本888.89*10088889人

15、民币元采购成本1000*100100000人民币元贷款利息5.8333*100583.33人民币元银行手续费800800人民币元定额费100*10010000人民币元包干费4.5*100450人民币元国内费用总计118.3333*10011833.33人民币元海洋运费26.568*1002656.8人民币元海运保险费7.6119*100761.19人民币元客户佣金00人民币元利润总额109564.40-88889-11833.33-2656.8-761.195424.08人民币元销售利润率5424.08/109564.40*100%4.95%成本利润率5424.08/100000*100%5.

16、42%5最新资料推荐操作项目 6 出口成交核算和接受出口成交核算表项目计算过程计算结果单位总销售收入USD4.70*4000*6.15115620人民币元总退税收入25*16%/ （ 1+17%） *400013675.21人民币元总收入129295.21人民币元115620+13675.21贷款利息支出25*7%*45/360*4000875人民币元定额费支出25*7%*40007000人民币元包干费支出1*20 900人民币元海运运费支出1500*6.159225人民币元保险费支出4.7*(1+10%)*0.55%*4000*6.15699.50人民币元客户佣金支出4.7*3%*4000*

17、6.153468.6人民币元银行费用支出4.7*0.3%*4000*6.15346.86人民币元采购成本支出25*4000100000人民币元总支出875+7000+900+9225+699.5+3468.6+346.86+100000122514.96人民币元总利润129295.21-122514.966780.25人民币元成本利润率 %6780.25/100000*100%6.78%销售利润率 %6780.25/129295.21*100%5.24%6最新资料推荐操作项目 7 缮制和签订出口合同售货确认书SALES CONFIRMATION编号THE SELLERS:HANGZHOU TI

18、ANYUE LIGHT INDUSTRY TRADING COMPANY112 TIANMUSHAN ROADHANGZHOU, CHINATHE BUYERS:ABC COMPANY LTD.356 FIRST CROSS STREETLOSANGELES, USACONTRACT NO.888日期DATE:FEB.15,2013地点PLACE: HANGZHOU,CHINA下列签字双方同意按以下条款达成交易THE UNDERSIGNED SELLERS AND BUYERS HA VE AGREED TO CLOSE THE TRANSACTION ACCORDING TO THE FOL

19、LOWING TERMS AND CONDITIONS.COMMODITYSTYLE QUANTITY PACKING UNIT PRICE AMOUNT NO.CIF LOS ANGELES54-PCS328200SETS1SET/CTNUSD35.00/SETUSD7,000.00KITCHEN SET3-PC VACUUMA0681200SETS12SETS/CTNUSD31.00/SETUSD37,200.00MUG SET16-PCT0662400SETS8SETS/CTNUSD16.00/SETUSD38,400.00TABLEWARETOTAL3800SETSUSD82,600.

20、005% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOWED.总值TOTALVALUEINWORDS:SAYU.S.DOLLARSEIGHTY-TWOTHOUSANDSIXHUNDRED ONL Y.包装及标记PACKING & MARKING: AT SELLERS OPTION.装运期限SHIPMENT:TO BE EFFECTEDFROMSHANGHAIOR NINGBOTOLOS ANGELESWITHINONE MONTHAFTERTHE L/C REACHES THE SELLER. PARTIALSHIPMENTAND TRANSSHIP

21、MENT IS NOT ALLOWED.保险INSURANCE: TO BE COVERED BY THE SELLER FOR 110% OF THE INVOICE V ALUE AGAINST ALL RISKS AS PER CIC.付款方式PAYMENT: TO BE MADE BY IRREVOCABLE L/C AT SIGHT. THE L/C MUST REACH THE7最新资料推荐SELLER BEFORE MARCH 20THAND REMAIN V ALID IN CHINA UNTIL THE15TH DAY AFTER DATE OF SHIPMENT.单据DOC

22、UMENTS:MANULL Y SIGNED COMMERCIAL INVOICE IN TRIPLICATE CERTIFYING THE GOODS INVOICED ARE OF CHINESE ORIGIN.PACKING LIST IN 5 COPIES.FULL SET OF CLEAN ON BOARD OCEAN MARINE BILL OF LADING MADE OUTTO ORDER AND BLANK ENDORSED NOTIFYING THE BUYER AND MARKED “FREIGHT PREPAID ”.INSURANCE POLICY IN DUPLIC

23、ATE.CERTIFICATE OF ORIGIN IN DUPLICATE ISSUED BY LOCAL CHAMBER OF COMMERCE OR CCPIT.COPY OF THE E-MAIL OR FAX SENT BY THE SELLER TO THE BUYER WITHIN 48 HOURS AFTER SHIPMENT.8最新资料推荐操作项目 8 信用证的落实和审核Dear Sirs,Thank you for your L/CNo.BOC100925,but we regret to say thatwe have found somediscrepancies. P

24、lease amend the L/C as follows:L/CS/CForm of the creditrevocableirrevocableExpiry date and placeDate 130510 Place USADate130615PlaceCHINAAmountUSD33,660.00USD33,600.00Draft atDraft at 30 days sightDraft at sightDraweeNew York TradingCo.,Standard BankLtd.,LtdUSATransshipmentNot allowedAllowed at Hong

25、 KongPort of loadingNingboChinese main portsQuantity off goods800pcs8,000pcsS/C dateMay 20, 2013March 20, 2013Insurance PolicyNeededNot neededPresentation period6 daysafterissuance15 days afterissuancedateofshippingdateofshippingdocumentsdocumentsAs the time of shipmentis drawing near, please make a

26、mendments accordingly as soon aspossible to enable us to execute the S/C smoothly.Yours faithfully,FLYING Textiles Imp./Exp. Corp.9最新资料推荐操作项目9 签订国内购销合同杭州市服装进出口有限公司购销合同需方：杭州服装进出口有限公司合同编号： 3251签约日期： 2013 年 4 月 1 日供方：台州制衣厂签约地点：杭州根据中华人民共和国合同法和有关法规，经双方协商签定本合同并信守下列条款：一、商品品名及规格数量单位单价（含税）金额交货期男棉衬衫4000件RMB ￥

27、 48.50/件RMB ￥ 194000.002013 年 5 月 2规格： M45日前总金额（大写）二、质量要求：具体款式和要求根据确认样三、包装要求：纸箱，每箱 20 件，独色独码，唛头由需方定四、交货地点：在供方仓库交货五、付款方式：供方凭增值税专用发票，专用税收缴款书、进仓单（送货回单或集装箱单） 、 购货合同向需方办理收款。六、责任条款：a) 因供方的责任造成国外客户索赔的，其索赔款及因索赔发生的费用由供方承担。b) 需方已安排供方出产的商品，因外销变化需要作出某些调整或变更的，其修改部分则为合同的组成部分。七、本合同有效期从2013年4月1日至2014年3 月31日八、纠纷处理办法

28、及地点：执行本合同过程中如有争议，双方同意通过协商解决；如协商未能取得一致，则由杭州市所辖人民法院管辖。九、本协议双方签字盖章生效。合同一式两份，供需双方各执一份。十、备注：需方授权代表供方授权代表郑洁梁峰盖章盖章10最新资料推荐操作项目10 生产跟单和缮制发票【任务1】原料采购跟踪表订单号物料名称供应商数量发货日期到货情况备注35521 10mm铝合金把手黄岩鼎立模业有限公司140502013-3-162013-3-18型材35522紧固螺丝黄岩鼎立模业有限公司281002013-3-162013-3-18【任务 2】浙江 ABC 模业有限公司生产排程表序号订单号产品名及代号数量（件）日程

29、2013 年 3 月 25-31日备注周一周二周三周四周五周六13552柜子把手245080080085023552冰箱把手245080080085011最新资料推荐2、缮制商业发票浙江 ABC模业有限公司ZHEJIANG ABC MOULD CO., LTD.NO.30 GONGXIN ROAD,NORTH DEVELOPING DISTRICT, No.:GYH35678HUANGYAN,TAIZHOU,ZHEJIANG,CHINA发票Date: MAR.20,2013INVOICETo: M/SSANTOS TRADE COMPANY LIMITED355 SAN JOSE BOULEV

30、 ARDRIO DE JANEIRO,BRAZIL装船口岸目的地FromNINGBOTo RIO DE JANEIRO,BRAZIL信用证号数开证银行Letter of Credit No.Issued by唛头 Marks & Nos.货名数量 Quantities and Descriptions总值 AmountNos & MarksDescriptionQuantityUnit PriceAmountABCCFR RIO DE JANEIROORDER NO.:153RIO DE JANEIROHANDLE CABINET7,000PCSUSD1.68/PCUSD11,760.00C/

31、NO.:1-UPFREEZER HANDLE7,000PCSUSD1.68/PCUSD11,760.00-TOTAL14,000PCSUSD23,520.00SAY U.S. DOLLARS TWENTY-THREE THOUSAND FIVE HUNDRED AND TWENTY ONLY.浙江 ABC模业有限公司ZHEJIANG ABC MOULD CO., LTD.（ SIGNATURE ）12最新资料推荐操作项目 11 申领官方单据案例实训ORIGINAL1Exporter (Full name and address)Certificate No.ZHEJIANG DANUO IMP

32、.&EXP. COMPANYNO.100 WENYI ROAD,HANGZHOU CHINACERTIFICATE OF ORIGIN2Consignee (Full name and address)OFFAUPEL BROTHERSTHE PEOPLE S REPUBLIC OFKARTON 60 STRCHINAFRANCE3Means of transport and route5 For certifying authority use onlyFROM NINGBO TO PARIS BY SEA4 Country / Region of destinationFRANCE6 Ma

33、rks & numbers7 Number and kind of packages;8 H.S. Code9 Quantity10 Numberdescription of goodsand date ofinvoiceFAUPEL600 CTNS OF PLASTIC TOYS13YN88907YN889*9503008900*10,000pcsFEB.20,2013PARISC/NO.1-60011 Declaration by the exporterThe undersigned hereby declares that the above details and statement

34、s are correct, that all the goods were produced in china and that they comply with the Rules of Origin of the People s Republic of China.12 CertificationIt is hereby certified that the declaration by the exporter is correct.(签名，盖章 )ZHEJIANG DANUO IMP.&EXP. COMPANYHANGZHOU, CHINA FEB.20,2013Place and

35、 date, signature and stamp of certifyingPlace and date, signature and stamp of authorizedauthoritysignatory13最新资料推荐操作项目12 出口托运操作项目十租船订舱订舱委托书（出口货物明细单）信用证号码XT173 填制单位编号银行外运公司2013 年 6月 12日编号编号合同（合约）号261BANK OF MONTREAL开证开证日期银行金额经营单位（装船人）ABC IMPORT& EXPORT货物TRADING CORPORATION性质收SUNRISETRADING中 间 商 名货CO

36、RPORATION称及地址人88 MARAHALL A VEDONCASTER VIC 3108CANADA提单抬头人TO ORDER OF SHIPPER出口或 承 运 收口岸据通知人SUNRISETRADINGCORPORATION可否88 MARAHALL A VE转运DONCASTER VIC 3108CANADA运费FREIGHT PREPAID装运预付 / 到期限付货名规格及货号HSCD件 数 及 包 装数量 /样式尺码COMPOSITE83119000270 CTNS540PCSINSULATORS标记唛头SUNRISEORDER NO.261MONTREALC/NO.:1-UP

37、注意事项提单须注明L/C No. XT173 以及集装箱号May 10 ，收到May 15,20132013日期USD3280000收汇L/C方式贸易CANADAGP国别SHANGHAI目的港MONTREALN可否N分批JUNE有效JUNE 30,201320,2013期限毛重净重价格（成交条件）（公斤）（公斤）总价3719.25KGS2120KGSUSD 3280000.00总体积13.069CU.M业务员王华14最新资料推荐操作项目13 出口货物运输保险中国人民保险公司宁波分公司出口运输险投保单编号TB103214兹将我处出口物资依照信用证规定拟向你处投保国外运输险计开：被保险人（中文）宁

38、波进出口贸易公司过户（英文） NINGBO IMPORT & EXPORT TRADE CORPORATION标记及发票号码件数物 资 名 称保险金额AS PER INVOICE66中国绿茶NO. TX1022CARTONSCHINESE GREEN TEAUSD 36,080.00运输工具约赔款偿MONTREAL(及转载工具DONGFENG V .035于 2013 年 6 月 30 日启运付地点运输路程自 NINGBO 经到 MONTREAL转载地点投保险别 :投保单位签章ALL RISKS AND W AR RISK AS PER CIC2013 年 6月 25 日15最新资料推荐中国人

39、民保险公司宁波市分公司The Peoples Insurance Company of China Ningbo Branch总公司设于北京一九四九年创立Head Office BeijingEstablished in 1949货物运输保险单CARGO TRANSPORTATION INSURANCE POLICY保单号次POLICY NO.: NB043101984被保险人：宁波进出口贸易公司INSURED: NINGBO IMPORT & EXPORT TRADE CORPORATION中国人民保险公司 （以下简称本公司）根据被保险人的要求， 由被保险人向本公司缴付约定的保险费， 按照本

40、保险单承保险别和背面所载条款与下列特款承保下述货物运输保险，特立本保险单。THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLES INSURANCE COMPANY OF CHINA(HEREINAFTERCALLED“THE COMPANY ”) AT THEREQUEST OFTHEINSUREDAND INCONSIDERATIONOFTHEAGREED PREMIUM PAIDTOTHE COMPANYBY THEINSURED,UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THECONDITIONS OF. THIS POLICY AS PER THE CLAUSES PRINTED OVERLEAFAND OTHER SPECIALCLAUSES ATTACHED HEREON.标记包装及数量保险货物项目保险金额MARKS&NOSQUANTITYDESCRIPTION OF GOODSAMOUNT INSUREDAS PER INVOICE66 CARTONSCHINES