國際貿易實務操作題目和答案 (完整版).doc

參 考 答 案 操作一：建交參考上 海 安 德 國 際 貿 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 Egypt, 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 industrial 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 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 fabrics, household electrical appliance, sporting goods, shoes, etc.By the way, wed 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 customers 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 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參 考 答 案 操作二：報價參考上海安德國際貿易公司Art No. S9420-71）實際成本采購成本退稅收入350-3509%/(1+17%）323.0769(元/套）2）20英尺集裝箱裝箱量：25/(0.620.240.46） 365.2408，取整，365箱報價數(shù)量：3651365件3）國內費用：(500+1100+350+50+600+2000+1000+1400）/36519.1781(元/套）4）出口運費：31408.25/36570.9726(元/套） 5）出口報價：FOBC3（實際成本+國內費用）/（1-傭金率-預期利潤率）(323.0769+19.1781）/ (1-5%-15%）8.2551.86(美元/套）CFRC3（實際成本+國內費用+出口運費）/（1-傭金率-預期利潤率）(323.0769+19.1781 +70.9726）/(1-5%-15%）8.2562.61(美元/套）CIFC3（實際成本+國內費用+出口運費）/（1-傭金率-預期利潤率-（1+加成率）保費率）(323.0769+19.1781+70.9726）/(1-5%-15%-110%（0.6%+0.4%）8.2563.48(美元/套）Art No. S83101）實際成本采購成本退稅收入60-609%/(1+17%）55.3846(元/套）2）20英尺集裝箱裝箱量：25/(0.620.240.46） 365.2408，取整，365箱報價數(shù)量：365103650件3）國內費用：(500+1100+350+50+600+2000+1000+1400）/365101.9178(元/套）4）出口運費：31408.25/36507.0973(元/套） 5）出口報價：FOBC3（實際成本+國內費用）/（1-傭金率-預期利潤率）(55.3846+1.9178）/ (1-5%-15%）8.258.68(美元/套）CFRC3（實際成本+國內費用+出口運費）/（1-傭金率-預期利潤率）(55.3846+1.9178+7.0973）/ (1-5%-15%）8.259.76(美元/套）CIFC3（實際成本+國內費用+出口運費）/（1-傭金率-預期利潤率-（1+加成率）保費率）(55.3846+1.9178+7.0973）/ /(1-5%-15%-110%（0.6%+0.4%）8.259.89(美元/套）Art No. S6320 1）實際成本采購成本退稅收入120-1209%/(1+17%）110.7692(元/件）2）20英尺集裝箱裝箱量：25/(0.6750.450.274） 300.3815，取整，300箱報價數(shù)量：30061800件3）國內費用：(500+1100+350+50+600+2000+1000+1400）/18003.8889(元/件） 4）出口運費：31408.25/180014.3917(元/件） 5）出口報價：FOBC3（實際成本+國內費用）/（1-傭金率-預期利潤率）(110.7692+3.8889）/ (1-5%-15%）8.2517.37(美元/件）CFRC3（實際成本+國內費用+出口運費）/（1-傭金率-預期利潤率）（110.7692+3.8889 +14.3917）/ (1-5%-15%）8.2519.55(美元/件） CIFC3（實際成本+國內費用+出口運費）/（1-傭金率-預期利潤率-（1+加成率）保費率）（110.7692+3.8889 +14.3917）/ (1-5%-15%-110%(0.6%+0.4%）8.2519.83(美元/件）ART NO.S51301）實際成本采購成本退稅收入150-1509%/(1+17%）138.4615(元/件）2）20英尺集裝箱裝箱量：25/(0.6750.450.274） 300.3815，取整，300箱報價數(shù)量：30061800件3）國內費用：(500+1100+350+50+600+2000+1000+1400）/18003.8889(元/件） 4）出口運費：31408.25/180014.3917(元/件） 5）出口報價：FOBC3（實際成本+國內費用）/（1-傭金率-預期利潤率）(138.4615+3.8889）/ (1-5%-15%）8.2521.57(美元/件）CFRC3（實際成本+國內費用+出口運費）/（1-傭金率-預期利潤率）(138.4615+3.8889+14.3917）/ (1-5%-15%）8.2523.75(美元/件）CIFC3（實際成本+國內費用+出口運費）/（1-傭金率-預期利潤率-（1+加成率）保費率）(138.4615+3.8889+14.3917）/ (1-5%-15%-110%(0.6%+0.4%）8.2524.08(美元/件）參 考 答 案 操作三：發(fā)盤參考上 海 安 德 國 際 貿 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: 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 inquiry 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. For 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: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 CIFC5 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.Packing: Art No. S9420-7, one set per carton, total 365 cartons to a 20FCL.Art No. S8310, 10 sets per carton, total 365 cartons to a 20FCL.Art No. S6320, 6 pieces per carton, total 300 cartons to a 20FCL.Art No. S5130, 6 sets per carton, total 300 cartons to a 20FCL.Shipment: To be made within one month after receipt of relevant L/C.Payment: By Irrevocable Sight Letter of credit.Insurance: To be covered 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 for 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參 考 答 案 操作四：還價參考安德國際貿易有限公司1）利潤核算貨號S9420-7 客戶還價63.48(1-15%)=53.96美元CIFC5銷售收入：53.968.25365=162487.05元實際成本：（350-350117%9%）365=117923.0769元出口運費：31408.25=25905元出口保費：53.968.25110%1%365=1787.3576元客戶傭金：53.968.255%365=8124.3525元國內費用：500+1100+1400+350+50+600+2000+1000=7000元 總利潤額：銷售收入實際成本出口運費出口保費客戶傭金國內費用162487.05117923.0769259051787.35768124.352570001747.26元利潤率：總利潤額銷售收入 1747.26162487.051.075貨號S8310 客戶還價9.89(1-15%)=8.41美元CIFC5銷售收入：8.418.253650253246.125元實際成本：（60-60117%9%）3650202153.8462元出口運費：31408.2525905元出口保費：8.418.25110%1%36502785.7074元客戶傭金：8.418.255%365012662.3063元國內費用：500+1100+1400+350+50+600+2000+10007000元總利潤額：銷售收入實際成本出口運費出口保費客戶傭金國內費用253246.125202153.8462259052785.707412662.306370002739.27元利潤率：總利潤額銷售收入2739.27253246.1251.082貨號S5130 客戶還價24.08(1-15%)=20.47美元CIFC5銷售收入：20.478.251800303979.5元實際成本：（150-150117%9%）1800249230.7692元出口運費：31408.2525905元出口保費：20.478.25110%1%18003343.7745元客戶傭金：20.478.255%180015198.975元國內費用：500+1100+1400+350+50+600+2000+10007000元總利潤額：銷售收入實際成本出口運費出口保費客戶傭金國內費用303979.5249230.7692259053343.774515198.97570003300.98元利潤率：總利潤額銷售收入3300.98303979.51.086貨號S6320 客戶還價19.83(1-15%)=16.86美元CIFC5銷售收入：16.868.251800=139.0951800=250371元實際成本：（120-120117%9%）1800=110.76921800=199384.6154元出口運費：31408.25=25905元出口保費：16.868.25110%1%1800=2754.081元客戶傭金：16.868.255%1800=12518.55元國內費用：500+1100+1400+350+50+600+2000+1000=7000元總利潤額：銷售收入實際成本出口運費出口保費客戶傭金國內費用 250371199384.6154259052754.08112518.5570002808.75元利潤率：總利潤額銷售收入2808.752503711.122）成本核算貨號S9420-7實際成本：53.96(1-1.11.0%-5%-5%)-8.60278.25-19.1781305.6058 (元) 采購成本：305.60581.081.17=331.07(元)套貨號S8310實際成本：8.41(1-1.11.0%-5%-5%)-0.86038.25-1.917852.6658(元) 采購成本：52.66581.081.17=57.05 (元)套貨號S5130實際成本：20.47(1-1.11.0%-5%-5%)-1.74448.25-3.8889131.8519(元) 采購成本：131.85191.081.17=142.8396 (元)套貨號S6320實際成本：16.86(1-1.11.0%-5%-5%)-1.74448.25-3.8889105.3753(元) 采購成本：105.37531.081.17=114.1566 (元)件3）再次報價：貨號S9420-7實際成本：330(1-9%/1.17)=304.6154國內費用和海洋運費不變，CIFC5：(304.6154+19.1781)/8.25+8.6027/ 1-110% (0.6%+0.4%)-5%-10%47.8504/0.839057.03美元套貨號S8310實際成本：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美元套貨號S6320實際成本：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美元件貨號S5130實際成本：140(19%/1.17)=129.2308 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 國 際 貿 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 surprised 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 us 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 US$ 57.03 per set Art No. S6320 US$ 17.31 per piece Art No. S8310 US$ 7.97 per setArt No. S5130 US$ 21.31 per set CIFC5 AlexandriaBecause this is the first transaction concluded between us, we can only accept payment on sight L/C basis at 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, so please kindly inform us of your acceptance as soon as possible.Yours faithfully,SHANGHAI ANDE INTERNATIONAL TRADE CORP.manager assistant of Sales departmentXXXXXX參 考 答 案 操作六：成交參考安德國際貿易有限公司合同核算:1. 成交金額 (17.31*300*6+21.31*300*6+7.97*365*10+57.03*365)* 8.25 =985235.21元2. 購貨總成本 330365+1101800+503650+1401800=752950元3. 退稅總收入 752950 - 695030.77=57919.23元4. 實際成本（330*365+110*300*6+50*365*10+140*300*6）*（1-9%/1.17%）=695030.77元5. 業(yè)務費用（500+1100+350+50+600+2000+1000+1400)*4 =28000元6. 出口運費= 3140*4*8.25=103620元7. 出口保費=985235.2125*110%*1.0%10837.59元8. 客戶傭金=985235.21*5%49261.76元上繳利潤成交金額實際成本業(yè)務費用出口運費出口保費客戶傭金985235.21-695030.77-28000-103620-10837.59-49261.7698485.09元利潤率利潤額/成交金額98485.09/985235.21=10.00%上繳利潤為98485.09元，利潤率為10.00%.參 考 答 案 操作七： 合同參考 上 海 安 德 國 際 貿 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, 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 for 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 of our executing order will meet your satisfaction.Best regards.Yours faithfully,SHANGHAI ANDE INTERNATIONAL TRADE CORP.manager assistant of Sales departmentXXXXXX參 考 答 案 操作八：審證參考上 海 安 德 國 際 貿 易 公 司SHANGHAI ANDE INTERNATIONAL TRADE CORP.16(B) NO.1 BUILDING, 2005 LANE HUANGXING RD., SHANGHAI CHINAFAX: 0086-21-65500055 審證意見：信用證存在的問題 需要修改的理由1國外到期 易產(chǎn)生逾期交單2一個品種數(shù)量有誤 少于合同規(guī)定數(shù)量3投保加成錯誤 增加保費支出4信用證金額有誤 無法全額出運貨物5一個品種貨號有誤 與實際出運貨號不符6目的港有誤 易產(chǎn)生異地卸貨7付款期限不妥 超出合同規(guī)定期限8受益人地址有誤 易出現(xiàn)單、證不符9裝運條款不妥 限制過嚴審核人：XXX參 考 答 案 操作九：改證參考上 海 安 德 國 際 貿 易 公 司SHANGHAI ANDE INTERNATIONAL TRADE CORP.16(B) NO.1 BUILDING, 2005 LANE HUANGXING RD., SHANGHAI CHINAFAX: 0086-21-65500055 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 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，instead 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 set should be S5130, instead of S5310;6. The credit isavailable 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 clauseshipment per pacific international 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 cant be effected as requested. Your immediate response is being expected.Yours faithfully,SHANGHAI ANDE INTERNATIONAL TRADE CORP.manager assistant of Sales departmentXXXXXX參 考 答 案 操作十： 訂艙參考 公司編號:BH02AD出 口 貨 物 訂 艙 委 托 書日期:9-May-011)發(fā)貨人SHANGHAI ANDE INTERNATIONAL TRADE CORP.16(B) NO.1 BUILDING, 2005 LANE HUANGXING RD.,SHANGHAI CHINA4)信用證號碼 MAS-ADLC025)開證銀行 THE NATIONAL BANK OF DUBAI LTD, CAIRO BRANCH6)合同號碼 AD-MASSC027)成交金額 US$ 119422.458) 裝運口岸 SHANGHAI9)目的港 ALEXANDRIA2)收貨人TO ORDER OF THE SHIPPER10)轉船運輸 NO11)分批裝運 NO 12)信用證效期 15-Jun-0113)裝船期限 31-May-0114)運費 PREPAID15)成交條件 CIFC5 ALEXANDRIA16)公司聯(lián)系人XXX17)電話/傳真 021566614123)通知人MASRI BRO.CO., LTD.P.O.BOX: 14/5873, ALEXANDRIA EGYPT,18)公司開戶行 Bank of China19)銀行帳號 1194010020)特別要求21)標記嘜碼22)貨號規(guī)格23)包裝件數(shù)24)毛重25)凈重26)數(shù)量27)單價28)總價THREE FIVES BRAND STAINLESS STEEL CIFC5 ALEXANDRIAMASRI BROSERVER SET S9420-7365 CTNS7263.5KGS5292.5KGS365 SETSUSD57.03USD20815.95ALEXANDRIATABLE WARE S8310365 CTNS5475 KGS3650 KGS3650 SETSUSD7.97USD29090.50NO. 1-1330WHISTLING KETTLE S6320300 CTNS3300 KGS2100 KGS1800 PCSUSD17.31USD31158.004-PIECE TEASET S5130300 CTNS3600 KGS2400 KGS1800 SETSUSD21.31USD38358.0029)總件數(shù)30)總毛重31)總凈重32)總尺碼33)總金額1330 CTNS19638.5KGS13442.5KGS99.9036M3USD119422.4534)備注參 考 答 案 操作十： 訂艙參考 C O M M E R C I A L I N V O I C E1) SELLER3) INVOICE NO.4) INVOICE DATESHANGHAI ANDE INTERNATIONAL TRADE CORP.AD-MASINV029-May-01Address:16(B) NO.1 BUILDING,5) L/C NO.6) DATE2005 LANE HUANGXING RD.,MAS-ADLC0214-Apr-01SHANGHAI, CHINA7) ISSUED BYTHE NATIONAL BANK OF DUBAI LTD, CAIRO BRANCH2) BUYER8) CONTRACT NO.9) DATEMASRI BRO. CO., LTD.AD-MASSC021-Apr-01Address:P.O.BOX: 14/5873,10) FROM11) TOALEXANDRIA EGYPT,SHANGHAIALEXANDRIAHOT LINE: 019112575,12) SHIPPED BY13) PRICE TERMFAX:1.212-4782432CIF C5 ALEXANDRIA14) MAR