国际贸易单证实训教程（附录三丶四）.doc

国际贸易单证实训教程（附录三丶四） PAGE 4 国际贸易单证实训教程 PAGE 5 前 言 21世纪高等院校财经类专业实训教材 国际贸易单证实训教程 张 哲 主编 附录三 综合实训参考答案 一、建交函写作 金 喆 贸 易 有 限 公 司 JINZHE TRADING COMPANY LIMITED 地址：中国大连中山路1267号 电话：0411 传真：0411ADD：NO.1267 ZHONGSHAN ROAD, DALIAN, CHINA TEL：0411 FAX：0411 March 2nd 2009 TO：DRAGON TOY CO.,LTD 1180 CHURCH ROAD, NEWYORK, PA 19446 U.S.A. Dear Sirs, We have your name and address from the Internet and are glad to learn that you are seeking for Chinese telecontrol racing car. Our company was founded in 1952 and have grown to be one of the leading Imp. amp; Exp. Companies in China, dealing in toys and handicrafts. As the commodities we supply are of good quality and fair price, we have won a very good reputation from our clients all over the world. After a careful study of your market, we find that our commodities are suitable for children aged from six to fourteen,as they will make the children be more interested in science and technology.And that is why we are filled with confidence that there is a promising market in your country. We take the liberty of writing to you with a 6#00aa00view to establish business relations with you and are sending you by separate post our illustrated catalogs for your reference. We look forward to your early reply and trust that through our cooperation we shall be able to conclude some transactions with you in the near future. With best regards. Yours faithfully, JINZHE TRADING CO.,LTD Mr. ×××, Sale Manager 二、出口报价核算 （1）实际成本=采购成本－退税收入=150－150×9%÷（1＋17%）=138.4615（元/辆） （2）20英尺集装箱装箱量=25÷（0.72×0.36×0.48）=200.9388（箱），取整数，为200箱 报价数量=200×12=2 400（辆） （3）国内费用=[400＋550＋50＋600＋1 400＋（15＋5）×200]÷2 400=2.9167（元/辆） （4）出口运费=2 200×8.25÷2 400=7.5625（元/辆） （5）出口报价： ①FOBC3=（实际成本＋国内费用）÷（1－佣金率－预期利润率） =（138.4615＋2.9167）÷（1－3%－10%）÷8.25=19.70（美元/辆） ②CFRC3=（实际成本＋国内费用＋出口运费）÷（1－佣金率－预期利润率） =（138.4615＋2.9167＋7.5625）÷（1－3%－10%）÷8.25=20.75（美元/辆） ③CIFC3=（实际成本＋国内费用＋出口运费）÷[1－佣金率－预期利润率－（1＋加成率）×保费率] =（138.46