交易磋商和合同签订.ppt

第二章 交易磋商和合同的签订Chapter 2 Business Negotiation and Contracting 主讲老师:张 娟 中南民族大学经济学院 Chapter 2 Business Negotiation Quotations and Calculation Contracting 第一节 交易磋商的一般程序 Structure of business letter: A. letterhead B . Inside name and address C. reference date D. attention line E. salutation F. subject line G. body H. complimentary close I. signature J. enclosure K. carbon copy notation L. postscript Structure of business letter A. Letterhead: including the sender’s name, postal address, telephone number, fax number, E-mail address, etc. B. Inside name and address: receiver’s name and address Structure of business letter C. Reference and date: The reference includes a file number, departmental code or the initials of the signer followed by that of the typist of the letter. The date should be typed in full and not abbreviated (eg. December for Dec.) The –th –st –rd that follow the day can be omitted. Avoid typing dates in figures in case of confusion. D. Attention line e.g. Attention: Import Dept. E. Salutation : e.g. Dear Sir, Dear Madam F. Subject line G. Body of the letter H. Complimentary close: in line with salutation e.g. Yours Faithfully, Truly Yours, Yours Sincerely, Regards I. Signature: sign name (handwritten typed) and follow by the job title or position. Eg. Helsin Trading Co. Ltd. Jimmy Sales Manager J. Enclosure e.g. Encl. Price list K. Carbon copy notation e.g. c.c. Mr Green L. Postscript e.g. P.S. The samples will be mailed to you tomorrow. 第二节 报价与成交核算 出口价格的表示方法：单价和总价 单价由四部分构成: 计价货币 单位价格金额 计量单位 贸易术语 Eg. USD 200 per M/T CIF London 报价与成交核算 出口报价核算 出口还价核算 出口成交核算 进出口商品盈亏核算 (一)出口报价的核算 成本的种类 生产成本：制造商生产某一产品所需的投入。 加工成本：加工商对成品或半成品进行加工所需的成本。 采购成本：贸易商向供应商采购商品的价格，亦称进货成本(一般含增值税)。 实际成本：将出口退税除外的采购成本 成本核算 购货成本、货价、增值税的关系　 出口退税额核算 实际成本的核算 成本核算举例 购货成本、货价、增值税 购货成本 =货价+ 增值税额 货价核算： 购货成本 =货价+增值税额=货价+货价×增值税率