进出口业务实操 教学课件 作者 孙海梅 2模拟操作参考答案.docVIP

模拟操作参考答案： 1.发盘 上 海 飞 达 进 出 口 有 限 公 司SHANGHAI FEIDA IMP. EXP. CO., LTD.上 海 沪 闽 路 100 号NO.100 HUMING ROAD SHANGHAI电话(PHONE): 021??????????电传(FAX): 021FLEISHMAN-HILLARD LINK LTD. ??????????????????????DATE: 12-MAR-10DENSO HALL, KUWAITDear Sirs,Thank you for your fax of Mar. 7 from which we learn of your interest in our Chang jiang Brand Clock Art No.8130G3,7808J1, 7808P, 8130G2. We are sure that they are well up to your high standards of quality and service. Hereby, we quote our favorable prices as follows: (1)COMMODITY:?CHANG JIANG BRAND CLOCK  (2)UNIT PRICE: 　　　CIFC5KUWAIT 　　　　　　　　?8130G3 US$ 1.53/PC. 　　　　　　　　　　　?7808P ??US$ 1.26/PC.　　　　　　　　?7808J1 ?US$ 1.66/PC. 　　　?　　　　　　　　?8130G2 US$ 1.33/PC.(3)QUANTITY:169 CARTONS FOR EACH ART NO. TOTAL 676CARTONS IN ONE 20 FCL CONTAINER.(4)PACKING:　　EACH 24 PCS. TO BE PACKED IN ONE CARTON(5)PAYMENT: TO BE PAYABLE BY AN IRREVOCABLE SIGHT LETTER OF CREDIT, FOR FULL CONTRACT VALUE THROUGH A BANK ACCEPTABLE TO THE SELLER.(6)SHIPMENT:FROM SHANGHAI TO KUWAIT TO BE EFFECTED WITHIN 30 DAYS AFTER THE RECEIPT OF THE RELEVANT L/C(7)INSURANCE: TO BE COVERED BY THE SELLER FOR 110% OF THE CONTRACT VALUE AGAINST ALL RISKS AND WAR RISK AS PER C.I.C. DATED ?1/1/1981.(8) OTHER CONDITIONS: QUOTATION VALID UNTIL March 19, 2010. Yours faithfully, SHANGHAI FEIDA IMP.EXP.CO.,LTD. x x xMANAGER 2.出口还价核算 上海飞达进出口有限公司1）利润核算 货号8130G3 客户还价US$ 1.38CIFC5 总利润额：销售收入－客户佣金－出口保费－实际成本－国内费用－出口运费 ＝1.38*6.8*169*24*(1-5%-1.1*1%)-10*(1+17%-9%)/ (1+17%)*169*24-（1600+1200+100+1100+500+500）/4-2000*6.8/4 ＝662.0974(元) 货号7808J1 客户还价US$ 1.49CIFC5 总利润额：销售收入－客户佣金－出口保费－实际成本－国内费用－出口运费 ＝1.49*6.8*169*24*(1-5%-1.1*1%)-11*(1+17%-9%)/ (1+17%)*169*24-（1600+1200+100+1100+500+500）/4-2000*6.8/4 ＝313.0375(元) 货号7808P 客户还价US$ 1.13CIFC5总利润额：销售收入－客户佣金－出口保费－实际成本－国内费用－出口运费 ＝1.13*6.8*169*24*(1-5%-1.1*1%)-8*(1+17%-9%)/ (1+17%)*169*24-（1600+1200+100+1100+500+500）/4-2000*6.8/4 ＝178.5243(元) 货号8130G2 客户还价US$ 1.20CIFC5 总利润额：销售收入－客户佣金－出口保费－实际成本