貿(mào)易實務仿真模擬

1、貿(mào)易實務仿真模擬實踐報告 專 業(yè) 姓 名 學 號 指 導 教 師 2013年 6月實踐目的：為了進一步了解自己所學習的專業(yè)知識，能夠靈活運用自己所學習的理論知識,提高實際操作能力，同時為畢業(yè)就業(yè)鋪墊。實踐時間：十四周至十七周每周二、周四下午實踐內(nèi)容：1.在模擬實習階段初步了解國際貿(mào)易實務流程的各個過程。 2.結合書本理論知識，在仿真模擬中鞏固專業(yè)知識掌握，加強對未來外貿(mào)業(yè)務員的能力的培養(yǎng)和鍛煉。關 鍵 詞：出口流程、收獲公司簡介：上海林生貿(mào)易有限公司（Shanghai Linsheng Trading Co., Ltd.），一主營文具及辦公用品的國有公司，產(chǎn)品以其質(zhì)優(yōu)價廉享譽國內(nèi)外。地址位于中

2、國上海延平路548號（548 YANPING ROAD，SHANGHAI），聯(lián)系方式：電話（TEL）：008602157234510 傳真（FAX）：008602157234621業(yè)務往來公司：新加坡BRIGHT STATIONERY CO.是該國一主要文具進口商，公司地址為：BRIGHT STATIONERY CO.125 SUNFLOWER PLAZA  SINGAPORE, SINGAPORE FAX:務模擬：一 建立業(yè)務關系題目：上海林生貿(mào)易有限公司從中國銀行新加坡分行得知，新加坡BRIGHT STATIONERY CO.是該國一主要文具進口商，公司

3、地址為： BRIGHT STATIONERY CO.125 SUNFLOWER PLAZASINGAPORE, SINGAPOREFAX:公司為一主營文具及辦公用品的國有公司，產(chǎn)品以其質(zhì)優(yōu)價廉享譽國內(nèi)外；欲與該公司建立業(yè)務關系，向對方推薦光明牌繪圖機(Bright Brand drafting machines)，并隨附最新商品目錄。請根據(jù)上述基本要求，給對方發(fā)一份建立商務關系的E-Mail,要求格式正確、內(nèi)容完整、語氣誠懇熱切。信函日期：2003年3月2日建交提示：1. 公司介紹簡明扼要、突出特點。2. 有針對性地介紹產(chǎn)品，可就品牌產(chǎn)品進行較詳細的描述。3

4、. 為達到吸引客戶的目的，商務函電的語言應避免生硬、平淡。4. 結尾應起到激勵對方盡快做出回復的效果。建交參考：上  海  林  生  貿(mào)  易  有  限  公  司Shanghai Linsheng Trading Co., Ltd.地址:中國上海延平路548號   ADD: 548 YANPING ROAD，SHANGHAI電話：008602157234510   TEL: 008602157234510傳真：008602157234621FAX: 00860

5、2157234621 Sales Manager Bright Stationery Co.125 Sunflower PlazaSingaporeDATE: MARCH 2, 2003           Faxear Sales Manager,Through the courtesy of Bank of China, Singapore Branch, we learned that you are one of the major importers

6、 in your country of stationery and are, therefore, writing to you in the hope of establishing business relations with you.Our company is a state-owned corporation specializing in stationery and office equipment for many years. Our products, reputed for their sound quality and favorable price, are we

7、ll established in markets both home and abroad. Therefore we have entered into trade relations with customers from various countries and regions in the world and business has been developing quite satisfactorily for both parties.For your interest, we would like to recommend one of our commendable pr

8、oducts, BRIGHT brand drafting machine, which sells well in other Asian countries and is sure to find a steady demand in your country through our mutual efforts. In order to give you a brief idea of the product, we have sent you a copy of our latest catalogue for your reference. It would be in your i

9、nterest to place an order with us as soon as possible, and you may get a favorable rebate for a considerable initial order.Your early reply is much appreciated. Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERXXX二、出口報價核算題目：商品： 光明牌繪圖機 貨號： SBT-1217003SDM-02起訂量：每貨號1個20英尺集裝箱已知繪圖機出口退稅為9%。國內(nèi)費用：出口

10、包裝費10元每臺， 此外，每個20'集裝箱費用如下： 倉儲費500元，國內(nèi)運雜費1000元，商檢費350元， 報關費50元，港口費1000元，業(yè)務費2000元， 其它費用1000元。保險：按發(fā)票金額加10%投保一切險及戰(zhàn)爭險， 費率分別為0.6%和0.3%。公司要求預期利潤為報價的15%，即期信用證付款。核算要求:    請根據(jù)上述條件，以美元為報價單位進行出口報價核算，列出詳盡的計算過程，計算時請保留4位小數(shù)，計算結果保留2位小數(shù)。報價提示1. 有關商品的資料、稅率、匯率等可進入"信息

11、查詢系統(tǒng)"查詢。2. 明確FOB、CFR、CIF等不同術語的價格構成。3. 清楚成本、各項費用和利潤的計算依據(jù)。4. 在計算集裝箱所裝貨物的箱數(shù)時，應取整。(如：計算得出結果為192.88，應取192箱)5. 出口定額費屬國內(nèi)費用，其費率的計費基礎為含稅的采購成本。詢盤函： BRIGHT STATIONERY CO.125 SUNFLOWER PLAZA SINGAPORE FAX:  SHANGHAI LINSHENG TRADING CO. LTD. 548 YANPING ROADShanghai, ChinaFAX: 0

12、086ATE: 07-MAR.-01Dear Sales Manager, Thank you for your fax and your catalogue.We have concluded several successful transactions of similar products with other traders in your region. Recently we have received several inquiries from our customers and find that the Art. No. 7003 is clo

13、sest to their requirements except that they require packing in wooden cases instead of in cartons. Therefore we wonder whether you can comply with the requirement or not. Meanwhile, please note that your after-sale service must be well in the position to meet our customers' demand for free repla

14、cement of spare parts.For your reference, we would like to state some of our general terms and conditions as follows:1) Our usual term of payment is by D/P at 30 days' sight.2) If the transaction is concluded on the CIF or CFR Singapore basis, the buyer must have the right to appoint the forward

15、ing company. 3) The goods, before being loaded at the port of shipment, must be inspected by an inspection institution agreeable to the buyer in the presence of the buyer's representative. We hope the above terms and conditions are acceptable to you and may become the basis of our future bu

16、siness.By return E-mail, please inform us of your banker and quote us your best prices for Art. No.SBT-121, 7003 & SDM-02, based on FOBC5 SHANGHAI and CIFC5 Singapore. You have every reason to believe that given your prices are competitive, large orders are sure to follow.We are awaiting your ea

17、rly reply.Yours sincerely,BRIGHT STATIONERY CO.ManagerPOLLY ENDSON報價參考：上海林生貿(mào)易有限公司貨號：SBT1211） 實際成本采購成本退稅收入   780780×9%/（1+17%）720（元/臺）2） 20英尺集裝箱裝箱量：   25/(0.8×0.6×0.3）173.6111，取整，173箱   報價數(shù)量：173×1173臺3） 國內(nèi)費用： 10+(1000+1000+350+50+500+20

18、00+1000）/17344.1040（元/臺）4） 出口運費(1100×8.25）/17352.4566（元/臺）5） 出口報價：FOBC5 （實際成本+國內(nèi)費用）/（1-傭金率-預期利潤率）(720+44.1040)/(1-5%-15%)/8.25115.77美元/臺CIFC5（實際成本+國內(nèi)費用+出口運費）/（1-傭金率-預期利潤率-（1+加成率）×保費率）(720+44.1040+52.4566)/(1-5%-15%-110%×0.9%)/8.25125.27美元/臺貨號：70031） 實際成本采購成本退稅收入   68068

19、0×9%/（1+17%）627.6923元/臺2） 20英尺集裝箱裝箱量：   25/(0.7×0.5×0.25）285.7143，取整，285箱   報價數(shù)量：285×1285臺3） 國內(nèi)費用：10+(1000+1000+350+50+500+2000+1000）/28530.7018（元/臺）4） 出口運費(1100×8.25）/28531.8421（元/臺）5） 出口報價：FOBC5 （實際成本+國內(nèi)費用）/（1-傭金率-預期利潤率）(627.6923+30.7018） /(1-

20、5%-15%）/8.2599.76美元/臺CIFC5（實際成本+國內(nèi)費用+出口運費）/（1-傭金率-預期利潤率-（1+加成率）×保費率）(627.6923+30.7018+31.8421） /(1-5%-15%-110%×0.9%）/8.25105.89美元/臺貨號：SDM-021） 實際成本采購成本退稅收入   850850×9%/（1+17%）784.6154元/臺2） 20英尺集裝箱裝箱量：   25/(0.85×0.65×0.35）129.2825，取整，129箱 &

21、#160; 報價數(shù)量：129×1129臺3）國內(nèi)費用：10+(1000+1000+350+50+500+2000+1000）/12955.7364元/臺4）出口運費(1100×8.25）/12970.3488元/臺5）出口報價：FOBC5 （實際成本+國內(nèi)費用）/（1-傭金率-預期利潤率）(784.6154+55.7364） /(1-5%-15%）/8.25127.33美元/臺CIFC5（實際成本+國內(nèi)費用+出口運費）/（1-傭金率-預期利潤率-（1+加成率）×保費率）(784.6154+55.7364+70.3488） /(1-5%-15%-110%&

22、#215;0.9%）/8.25139.71美元/臺三、草擬發(fā)盤函題目：請根據(jù)客戶來函要求，寫一封發(fā)盤信，詳細回答客戶提出的問題，告知對方交易的基本條件，同時，另寄樣品以供促銷，并表示不收取樣品費，并敦促對方盡快做出決定。 交易的基本條件：1. 保險：按發(fā)票金額加成10%投保一切險及戰(zhàn)爭險。2. 支付方式：即期信用證。3. 裝運：五月底裝運。信函日期：2003年3月12日發(fā)盤參考：上  海  林  生  貿(mào)  易  有  限  公  司Shanghai Linsheng Trading Co., Ltd.地

23、址:中國上海延平路548號   ADD: 548 YANPING ROAD，SHANGHAI電話：008602157234510   TEL: 008602157234510傳真：008602157234621FAX: 008602157234621 Sales Manager Bright Stationery Co.125 Sunflower PlazaSingaporeDATE: MARCH 12, 2003Dear Madam,We are glad to have received your inquiry .You may be a

24、ware that wooden cases add to both packing fees and freight, so cheaper packing in cartons will be in your interest. We assure you the seaworthiness of our cartons. For any losses caused by defects of our products, your customers can get full refunds; for other losses, they can receive replacements

25、of spare parts for half charge.Meanwhile, please pay attention to the following points:1)We usually finance our trade with foreign customers, esp. for first transactions, by   L/C at sight . Maybe you can obtain such favorable payment terms as D/P if future   business develop to

26、our mutual satisfaction.2)If transactions are concluded on CIF or CFR basis, we do not want to put you in the   trouble of contacting shipping companies or arranging shipment.3)The goods will be inspected by Shanghai Inspection Bureau. Your representative can   be present if it i

27、s necessary.As you can see, the above terms and conditions take the interests of both parties into consideration , so we hope you can also accept them so as to facilitate our future business. We are now glad to make you the following offer:Art.No.Pc./ctn.Mea.(cm)G.W.(kg)N.W.(kg)Min.Qty.(pcs)Unit Pri

28、ce(USD)FOBC5 (US$)CIFC5(US$)SBT-121180x60x30 2523173115.77125.277003 170x50x252523285 99.76 105.89SDM-02185x65x352523129 127.33139.71        Packing:To be packed in cartons of 1 pc. eachShipment:To be effected within 30 days of receipt of the related L/C.Payme

29、nt:By irrevocable L/C at sight opened through a bank acceptable to the Seller. Our accounting bank is the Bank of China, Shanghai Branch.Insurance:For 110% invoice value covering All Risks & War Risk as per P.I.C.C dated 1/1/1981.We look forward to receiving your initial order.Yours sincerely, S

30、HANGHAI LINSHENG TRADING CO. LTD.MANAGER四、出口還價核算題目：按客戶的還盤，在其它條件不變的情況下，請計算：（計算過程小數(shù)請保留至4位，小于1時保留至5位，計算結果取小數(shù)后2位）1. 我方的三種商品的利潤額分別為多少元人民幣？這筆交易的總利潤率為多少？2. 如果接受客戶還價，公司的預期出口利潤仍保持15%，那么，三種商品的國內(nèi)采購價格分別應為多少元？再次報價：試按5利潤率重新報價。還盤函： BRIGHT STATIONERY CO.125 SUNFLOWER PLAZA SINGAPORE FAX: 

31、0;SHANGHAI LINSHENG TRADING CO. LTD. 548 YANPING ROADShanghai, ChinaFAX: 0086ATE: 17-MARCH-01Dear Sales Manager, Thank you for your offer of drafting machines, but we are sorry to find that the prices you have quoted are not very competitive.You may also know that drafting machines mad

32、e in Japan and South Korea are well known for their precision and durability. However, quotations we have received from our clients in these two countries are about 5-10% lower than yours. Therefore, the highest prices we can accept are as follows:SBT-121US$ 107.00CIFC5 SINGAPORE 7003 US$ 92.00

33、CIFC5 SINGAPORE SDM-02 US$ 119.00CIFC5 SINGAPORE Your general terms and conditions are gladly accepted.Recent market is changeable, so quick reply from you is expected.With Best Regards!Yours sincerely,BRIGHT STATIONERY CO.MANAGERPOLLY ENDSON還價參考：林生貿(mào)易有限公司1） 利潤核算貨號SBT-121利潤額：銷售收入-傭金-保費+退稅收入

34、-購貨成本-國內(nèi)費用-海洋運費107*173*8.25*(1-5%-1.1*0.9%)+720*173*9%/1.17-720*173-10*173(1000+1000+350+50+500+2000+1000)-1100*8.252303.0766元 貨號7003利潤額：銷售收入+退稅收入-購貨成本-國內(nèi)費用-海洋運費-傭金-保費92*285*8.25*(1-5%-1.1*0.9%)+680*285*9%/1.17-680*285-10*285(1000+1000+350+50+500+2000+1000)-1100*8.256640.4238元貨號SDM-02利潤額：銷售收入+退稅收入-購

35、貨成本-國內(nèi)費用-海洋運費-傭金-保費119*129*8.25*(1-5%-1.1*0.9%)+850*129*9%/1.17-850*129-10*129(1000+1000+350+50+500+2000+1000)-1100*8.251579.285元總利潤率總利潤額總銷售收入100（2303.0766+6640.4238+1579.285)(107*173*8.2592*285*8.25119*129*8.25)10010522.7854495676.51002.12292）成本核算貨號SBT-121假設：貨號SBT-121的實際成本為：X ,那么：107 (X+44.1040+52.

36、4566)/(1-5%-15%-1.1*0.9%)*8.25X（實際成本）600.9002元/臺采購成本：600.9002*（1+17%）/（1+17%-9%）650.98元/臺貨號7003假設：貨號7003的實際成本為：Y ,那么：92 (Y+30.7018+31.8421)/(1-5%-15%-1.1*0.9%)*8.25Y537.1420元/臺采購成本：537.1420*（1+17%）/（1+17%-9%）581.90元/臺貨號SDM-02假設：貨號SDM-02的實際成本為：Z ,那么：119 (Z+55.7364+70.3488)/(1-5%-15%-1.1*0.9%)*8.25Z64

37、9.5955元/臺采購成本：649.5955 *（1+17%）/（1+17%-9%）703.73元/臺3）再次報價貨號SBT121：CIFC5 (720+44.1040+52.4566)(1-0.05-0.05-1.1×0.009)×8.25USD111.20/SETFOBC5(720+44.1040)/(1-0.05-0.05)×8.25USD102.91/SET貨號7003CIFC5(627.6924+30.7018+31.8421)(1-0.05-0.05-1.1×0.009)×8.25USD94.00/SETFOBC5(627.6924

38、+30.7018)/(1-0.05-0.05)×8.25USD88.67/SET貨號SDM-02CIFC5 (784.6155+55.7364+70.3488) (1-0.05-0.05-1.1×0.009)×8.25USD124.02/SETFOBC5 (784.6155+55.7364)/(1-0.05-0.05)×8.25USD113.18/SET五、擬寫還盤函題目：1.告訴對方日本生產(chǎn)商更換零件時要求全額付款，南韓制造商通常在收到信用證60天后交貨，故我方提供條件更優(yōu)惠, 希望對方慎重考慮；2.按5利潤率再次報價，并敦促對方及早確認。信函日期：2

39、003年3月22日。還盤參考：上  海  林  生  貿(mào)  易  有  限  公  司Shanghai Linsheng Trading Co., Ltd.地址:中國上海延平路548號   ADD: 548 YANPING ROAD，SHANGHAI電話：008602157234510   TEL: 008602157234510傳真：008602157234621FAX: 008602157234621 Sales Manager Bright Stat

40、ionery Co.125 Sunflower PlazaSingaporeDate: March 22, 2003Dear Madam,Thank you for your fax, but we are regretful to learn of your opinion on our quotation.For your information, Japanese makers usually ask for full charges for replacement of major parts, and South Korean suppliers commonly effect sh

41、ipment 60 days after receipt of the related Ls/C. So which one would you like to choose: a lower price with conditional service, or a higher price with complete and dependable service?But since this is going to be the first transaction between us and our products are new to your customers, we are re

42、ady to make you the following new offer:Art. No.Unit PriceCIFC5 SINGAPORE FOBC5SHANGHAISBT-121USD102.91USD111.207003 USD88.67USD94.00SDM-02 USD113.18 USD124.02   Since our manufacturing department has already received a lot of indents, please place your order with us as soon as p

43、ossible.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERXXX六、出口成交核算：題目：請根據(jù)你與國外客戶最終達成的交易條件，作出詳細的出口合同核算，其中包括：購貨總成本，總退稅收入，實際采購成本，費用細目及總額(包括:國內(nèi)費用、海洋運費、保險費、傭金)，合同利潤額及利潤率注意：計算過程保留四位小數(shù)，最后結果保留二位小數(shù)。接收函： BRIGHT STATIONERY CO.125 SUNFLOWER PLAZA SINGAPORE FAX:  SHANGHAI LIN

44、SHENG TRADING CO. LTD. 548 YANPING ROADShanghai, ChinaFAX: 0086ATE: 27-MARCH-01Dear Sales Manager, Thank you for your fax. You would be interested to know that we have received an order from our clients for two types of your products, and the order No.BRG0104 is as follows:Art. NoPc./c

45、tnUnit PriceCIFC5 SINGAPORE Quantity (pc)G.W. (kg)N.W. (kg)Mea. (cm)7003 1USD94.00CIFC5SINGAPORE285 252370x50x25 SDM-021USD124.02CIFC5SINGAPORE129252385x65x35Packing:To be packed in cartons of 1 pc. eachShipment: To be effected within 30 days of receipt of the related L/C, with partial shipment and

46、transshipment not allowed.Payment:By irrevocable L/C at sight opened through a bank acceptable to the Seller.Insurance:To be effected by the Seller covering 110% of the invoice value against All Risks & War Risk as per C.I.C. dated 01/01/1981.Please send us your Sales Confirmation by direct E-ma

47、il for us to counter-sign.With best regard.Yours sincerely,BRIGHT STATIONERY CO.MANAGERPOLLY ENDSON成交參考：林生貿(mào)易有限公司合同核算：總貨款收入：（成交總額）285×94129×124.02×8.25353005.78總購貨成本: 285×680129×850303450.00總退稅收入： 303450.00×9/(1+17%)23342.307出口運費： 1100×2×8.2518150.00出口保險費： 3530

48、05.78×110×0.9%3494.7571客戶傭金： 353005.78×517650.289國內(nèi)費用： 10×（285129）5900×215940.00總利潤額： 353005.7823342.307303450.0018150.003494.757117650.28915940.0017663.04利潤率：17663.04÷353005.78×100%5%七、 出口合同簽訂：題目：步驟一：請根據(jù)出口合同基本條款的要求和雙方在信中確定的條件制作售貨確認書，要求條款內(nèi)容全面、具體。步驟二： 給國外客戶寄出成交簽約函，感

49、謝對方的訂單，說明隨寄售貨確認書，催促迅速會簽合同，并希望信用證在4月25日前開到。(空白合同可在TMT信息查詢系統(tǒng)中下載）合同日期：2003年4月1日，信函日期：2003年4月1日，合同號碼：LS-BRTSC07合同參考：上  海  林  生  貿(mào)  易  有  限  公  司Shanghai Linsheng Trading Co., Ltd.地址:中國上海延平路548號   ADD: 548 YANPING ROAD，SHANGHAI電話：008602157234510 

50、0; TEL: 008602157234510傳真：008602157234621FAX: 008602157234621 Sales Manager Bright Stationery Co.125 Sunflower PlazaSingaporeDate: April 1st 2003Dear Madam,We are pleased to book your order and are enclosing the Sales Confirmation No. LS-BRTSC07 in duplicate. Please sign and return one cop

51、y for our file.Meanwhile, please ask your banker to open the relevant L/C without delay so that you can receive the goods on time.Thank for your cooperation.With best regard.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERXXXSALES CONFIRMATIONS/C No.: LS-BRTSC07Date: April 1st 2003The Selle

52、r:SHANGHAI LINSHENG TRADING CO. LTDThe Buyer: BRIGHT STATIONERY CO.Address:548 YANPING ROADAddress: 125 SUNFLOWER PLAZA                SHANGHAI, CHINA           

53、0;     SINGAPORECommodity &SpecificationsQUAN.G.W.N.W.MEAS.Unit Price(US$)AMOUNT(US$)BRIGHT BRAND DRAFTING MACHINE(SET)(KG)(KG)(CM)CIFC5 SINGAPOREART.NO. 7003ART.CO. SDM-02      285252370X50X2594.0026790.00129252385X65X35124.0215998.58 

54、     42788.58TOTAL CONTRACT VALUE:SAY US DOLLAR FORTY-TWO THOUSAND SEVEN HUNDRED EIGHTY-EIGHT AND CENTS FIFTY-EIGHT ONLYPACKING:TO BE PACKED IN CARTONS OF ONE EACH, TOTAL 414 CARTONS ONLY.   SHIPMENT:TO BE EFFECTED BY THE SELLER FROM SHANGHAI TO SINGAPORE NOT LATER

55、 31TH MAY,2003 WITH PARTIALSHIPMENT AND TRANSHIPMENT NOT ALLOWED.  PAYMENT:THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THESELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER BEFORE APRIL 25 2003 AND REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE TIME

56、OF SHIPMENT.  INSURANCE:THE SELLER SHALL COVER THE INSURANCE FOR 110% OF TOTAL INVOICE VALUE AGAINST ALL RISKS AND WAR RISKS AS PER AND SUBJECT TO RELEVANT OCEAN MARINE CARGO CLAUSES OF PEOPLE'S INSURANCE COMPANY OF CHINA DATED 1/1/1981. Confirmed by:THE SELLERTHE BUYERSHANGHAI LI

57、NSHENG TRADING CO. LTD. XXX 八、審核信用證題目：請根據(jù)審證的一般原則和方法對收到的信用證進行認真細致的審核，列明信用證存在的問題并陳述要求改證的理由。會簽函： BRIGHT STATIONERY CO.125 SUNFLOWER PLAZA SINGAPORE FAX:  SHANGHAI LINSHENG TRADING CO. LTD. 548 YANPING ROADShanghai, ChinaFAX: 0086ATE: 06-APRIL-01Dear S

58、ales Manager, Thank you for your Sales Confirmation No.LS-BRTSC07 covering 414 drafting machines. Enclosed is the copy with our counter-signature. We are glad that through our mutual efforts, the first transaction has been successfully concluded.The relevant L/C has been established with our banker, DBS BANK, in your favor. Upon receipt of it, please arrange production and shipment without delay.Regarding future business, our customers from research institutions may ask for drafting machines of a larger size than that of SDM-0