实务操作答案.docVIP

出口报价=出口成本+出口费用+预计利润 FOB=出口成本+国内费用+预计利润 CFR=出口成本+国内费用+国外运费+预计利润 CIF=出口成本+国内费用+国外运费+保险费+预计利润 一、1、出口报价 FOB= 出口成本 +国内费用 +预计利润 （1）KG-18Y： 出口成本=23.4-23.4/1.17*0.13=20.8元/个 国内费用=23.4*5%=1.17元 /个 预计利润=23.4*10%=2.34元/个 FOB=（20.8+1.17+2.34）/6.57=USD3.70/个 同法得 （2）KG-36Y: USD5.55/个 （3）YF-90Y：USD1.85/个 （4）YF-150Y：USD3.70/个 2、Dear Mr Yama Thanks for your inquiry on Feb 09, 2011, Our offer is as follows: Commodity Wooden fence Article No. KG-18Y KG-36Y YF-90Y YF-150Y Order quantity 720pcs 1980pcs 3870pcs 4230pcs Unit price (FOB Shanghai) USD3.70/PC USD5.55/PC USD1.85/PC USD3.70/PC Packing: 6pcs/carton Payment: 30% contract value will be paid by T/T within 10 days after the contract date, the balance will be paid by T/T against the fax copy of B/L. Shipment: Within 30 days after receipt of the prepayment This offer is valid subject to your reply here before Feb.16,2011 Waiting for your early reply; Best Regards Yours faithfully Chen Dong 二、签订出口合同 SALES CONTRACT Description of goods quantity Unit price Amount Wooden fence Art.no.KG-18Y Art.no.KG-36Y Art.no.YF-90Y Art.no.YF-150Y 720pcs 1980pcs 3870pcs 4230pcs FOB ShangHai USD3.60/pc USD5.50/pc USD1.80/pc USD3.60/pc USD2,592.00 USD10,890.00 USD6,966.00 USD15,228.00 Total 10800pcs USD35,676.00 Total value in words: U. S. Dollars thirty-five thousand six hundred and seventy-six only. PACKING (6): 6 pieces per carton TIME OF DELIVERY (7): within 30 days after receipt of prepayment (8): From Shang Hai China to Osaka Japan (9): not allowed （10）：not allowed （11）：20% contract value will be paid by T/T within 10 days after the contract date, the balance will be paid by T/T against the fax copy of B/L. 三、4、 名称 单位 数量 单价 金额 税率 税款 木篱笆 千克 22635 8197100.00 17% 33507.00 价格合计（大写） 贰拾叁万零陆佰零柒元整 小写230607.00 数量：720x2+1980x3.5+3870x1.5+4230x2 =1440 +6930 +5805 +8460 =22635kgs 金额： 230607.00/1.17 =197100 单价： 197100/22