国贸实训作业_上海林生贸易有限公司

国贸实训作业——上海林生贸易有限公司 操作一：建交参考

上 海 林 生 贸 易 有 限 公 司 Shanghai Linsheng Trading Co., Ltd.

地址:中国上海延平路548号 电话：0086－021－57234510 传真：0086－021－57234621

ADD: 548 YANPING ROAD，SHANGHAI TEL: 0086－021－57234510 FAX: 0086－021－57234621

Sales Manager Bright Stationery Co. 125 Sunflower Plaza Singapore

DATE: MARCH 2, 2001 Fax:065-7890023 Dear Sales Manager,

Through the courtesy of Bank of China, Singapore Branch, we learned that you are one of the major importers 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 well 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 products, 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 interest 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. MANAGER XXX

操作二：报价参考 商品：光明牌绘图机 货号：SBT－121

1.实际成本＝780×(1-0.09/1.17)＝720 2.国内费用：

一个20'集装箱可装纸箱数＝25/(0.8×0.6×0.3)＝173

国内费用＝10+(1000+1000+350+50+500+2000+1000)/173＝44.1040 3.出口运费＝(1100×8.25)/173＝52.4566

4.CIFC5＝(720+44.1040+52.4566)/[(1-0.05-0.15-1.1×0.009)×8.25] ＝USD125.27

5.FOBC5 ＝(720+44.1040)/[(1-0.05-0.15)×8.25] ＝USD115.77 货号：7003

1.实际成本＝680×(1-0.09/1.17)＝627.6923 2.国内费用：

一个20'集装箱可装纸箱数＝25/(0.7×0.5×0.25)＝285

国内费用＝10+(1000+1000+350+50+500+2000+1000)/285＝30.7018 3.出口运费＝(1100×8.25)/285＝31.8421

4.CIFC5＝(627.6923+30.7018+31.8421)/[(1-0.05-0.15-1.1×0.009)×8.25]

＝USD105.89

5.FOBC5 ＝(627.6923+30.7018)/[(1-0.05-0.15)×8.25] ＝USD99.76 货号：SDM-02

1.实际成本＝850×(1-0.09/1.17)=784.6154 2.国内费用：

一个20'集装箱可装纸箱数＝25/(0.85×0.65×0.35)＝129

国内费用＝10+(1000+1000+350+50+500+2000+1000)/129＝55.7364 3.出口运费＝(1100×8.25)/129＝70.3488

4.CIFC5＝(784.6154+55.7364+70.3488)/[(1-0.05-0.15-1.1×0.009)×8.25] ＝USD139.71

5.FOBC ＝(784.6154+55.7364)/[(1-0.05-0.15)×8.25] ＝USD127.33

操作三：发盘参考

上 海 林 生 贸 易 有 限 公 司 Shanghai Linsheng Trading Co., Ltd.

地址:中国上海延平路548号 电话：0086－021－57234510 传真：0086－021－57234621 操作四：还价参考 货号：SBT-121

(设还价利润率为x)，则：

107＝(720+44.1040+52.4566)/(1-0.05-x-1.1×0.009)/8.25 x＝(1-0.05-1.1×0.009)-(720+44.1040+52.4566) /8.25/107 ＝0.9401－816.5606 /8.25/107 ＝0.0151×100％＝1.51% 利润额为：

107*0.9401-(720+44.1040+52.4566)/8.25 ＝1.6137（美元）/台 货号：7003

92＝(627.6923+30.7018+31.8421)/(1-0.05-x-1.1×0.009)/8.25 x＝(1-0.05-1.1×0.009)-(627.6923+30.7018+31.8421) /8.25/92 ＝0.9401－690.2362 /8.25/92 ＝0.0307×100％＝3.07% 利润额为：

92*(1-0.05-1.1*0.009)-(627.6923+30.7018+31.8421)/8.25 ＝2.8242（美元）/台 货号：SDM-02

119＝(784.6154+55.7364+70.3488)/(1-0.05-x-1.1×0.009)/8.25 x＝(1-0.05-1.1×0.009)-(784.6154+55.7364+70.3488) /8.25/119 ＝0.9401－910.7006 /8.25/119 ＝0.0125×100％＝1.25% 利润额为：

119*(1-0.05-1.1*0.009)-(784.6154+55.7364+70.3488)/8.25 ＝1.4839（美元）/台

ADD: 548 YANPING ROAD，SHANGHAI TEL: 0086－021－57234510 FAX: 0086－021－57234621

二、再次报价核算参考答案 货号：SBT－121

CIFC5＝(720+44.1040+52.4566)/[(1-0.05-0.05-1.1×0.009)×8.25] ＝USD111.20

FOBC5＝(720+44.1040)/[(1-0.05-0.05)×8.25]＝USD102.91 货号：7003

CIFC5＝(627.6924+30.7018+31.8421)/[(1-0.05-0.05-1.1×0.009)×8.25] ＝USD94.00

FOBC5＝(627.6924+30.7018)/[(1-0.05-0.05)×8.25]＝USD88.67 货号：SDM-02

CIFC5＝(784.6155+55.7364+70.3488)/[(1-0.05-0.05-1.1×0.009)×8.25] ＝USD124.02

FOBC5＝(784.6155+55.7364)/[(1-0.05-0.05)×8.25] ＝USD113.18

操作五：还盘参考

上 海 林 生 贸 易 有 限 公 司 Shanghai Linsheng Trading Co., Ltd.

地址:中国上海延平路548号 电话：0086－021－57234510 传真：0086－021－57234621

ADD: 548 YANPING ROAD，SHANGHAI TEL: 0086－021－57234510 FAX: 0086－021－57234621

Sales Manager Bright Stationery Co. 125 Sunflower Plaza Singapore

Date: March 22, 2001 Dear 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 shipment 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 ready to make you the following new offer: Art. No. Unit Price CIFC5 SINGAPORE FOBC5SHANGHAI SBT-121 USD102.91 USD111.20 7003 SDM-02

USD88.67 USD113.18

USD94.00 USD124.02

Since our manufacturing department has already received a lot of indents, please place your order with us as soon as possible.

Yours sincerely,

SHANGHAI LINSHENG TRADING CO. LTD. MANAGER XXX

操作六：成交参考 总货款收入：（成交总额）

285×94＋129×124.02×8.25＝353005.78

总购货成本:

285×680＋129×850＝303450.00

总退税收入：

303450.00×9％/(1+17%)＝23342.307

出口运费：

1100×2×8.25＝18150.00

出口保险费：

353005.78×110％×0.9%＝3494.7571

客户佣金：

353005.78×5％＝17650.289

国内费用：

10×（285＋129）＋5900×2＝15940.00

总利润额：

353005.78＋23342.307－303450.00－18150.00－3494.7571－17650.289－15940.00 ＝17663.04

利润率：

17663.04÷353005.78×100%＝5%

操作七： 合同参考 <1>

上 海 林 生 贸 易 有 限 公 司 Shanghai Linsheng Trading Co., Ltd. 地址:中国上海延平路548号 电话：0086－021－57234510 传真：0086－021－57234621

ADD: 548 YANPING ROAD，SHANGHAI TEL: 0086－021－57234510 FAX: 0086－021－57234621

Sales Manager Bright Stationery Co. 125 Sunflower Plaza Singapore

Date: April 1st 2001 Dear Madam,

We are pleased to book your order and are enclosing the Sales Confirmation No. LS-BRTSC07 in duplicate. Please sign and return one copy 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.