国际贸易实务上机作业

操作1：建交要求F.L.SMIDTH & CO. A/S77, VIGERSLEV ALLE, DK-2500 V ALBYCOPENHAGEN, DENMARKFAX: （01）20 11 90DATE:MARCH,2TH,2003Dear Sir,We owe your name and address to the Asira Source in march ,2003. We avail ourselves of this opportunity to approach you for the establishment of trade relations with you.In order to acquaint you with our business line, we enclose a copy of our Export List covering the main items suppliable at present.Should any of the items be of interest to you, please let us know. We shall be glad to give you our lowest quotations upon receipt of your detailed requirements.In our trade with marchants of various countries, we always adhere to the principle of equality and mutual benefit. It is so our hope to promote, by joint efforts, both trade and friendship to our mutual advantage.We look forward to receiving you enquiries soon.Your faithfully,Encl.操作2：报价要求CIF=(实际采购成本+国内费用+出口运费)/ (1-110%×保险费率-利润率) 代入数据：实际采购成本=含税成本-含税成本*出口退税率/（1+增值税率）YE803=210-210*0.09/（1+0.17）=210-22.113=187.89TE600=250-250*0.09/（1+0.17）=250-26.325223.68积载系数: YE803= TE600=1.2*0.76*0.5/0.033=13.8Copenhagen运费等级14—20采用40英尺(11.8*2.13*2.18)的集装箱,每个集装箱可以装120辆，包装费率4125美元,则每辆平均费率34.38美圆每辆车国内费用:(10*1200+500+1000+650+50+800+2000+1000)/1200=15则CIF价格：YE803=（187.89+15+34.38）/（1-110%*（0.006+0.003）-0.1）=237.27/（1-0.0099-0.1）=266.57TE600=（223.68+15+34.38）/（1-110%*（0.006+0.003）-0.1）=273.06/0.8901=306.77CIFC5价格：YE803=266.57*（1+0.05）=279.89TE600=306.77*1.05=322.11投保金额：YE803=279.89*（0.006+0.003）*600=2.52*600=1512TE600=314.21*（0.006+0.003）*600=2.9*600=1739.39CIFC5价格换算为美元：YE803=279.89/8.25=33.93TE600=314.21/8.25=39.04操作3：发盘要求F.L.SMIDTH & CO. A/S77, VIGERSLEV ALLE, DK-2500 V ALBYCOPENHAGEN, DENMARKFAX: （01）20 11 90DATE: MARCH,12 TH,2003Dear Sir,We are very pleased to receive your enquiry of MARCH 7, 2003 and enclose our illustrated catalogue and price list giving the details you ask for.For the "Forever" brand bicycle about YE803 / TE600, we have five color for you to choose, such as blue, green, red, purple and white. Also by separate post, we are sending you some pictures of the "Forever" brand bicycle about YE803 / TE600 and feel confident that when you have examined them you will agree the goods are both excellent in quality and reasonable in price.After studying our prices you will not be surprised to learn that we find it difficult to meet the demand. But if you place your order within seven days ,we would ensure prompt shipment. Shipment to be made at the end of the May after receipt of your order payment by L/C payable by sight draft. Regarding insurance, the coverage is for 110% of invoice value against All Risks and War Risk.We invite your attention to our other products, details of which you will find in the catalogue, and look forward to receiving your first order.Your faithfully,操作4：还价要求海洋运输运费为：34.38美圆销售收入：YE803=62*8.25*600=37200*8.25=306900TE600=68*8.25*600=40800*8.25=336600实际采购成本＝购货成本－退税收入YE803＝210*600-210×600×9%/（1+17%）=126000-126000*0.09/1.17=126000-9692.31=116307.69TE600=250*600-250*600*9%/（1+17%）=150000-150000*0.09/1.17=138461.54出口运费：34.38/辆则总的出口运费为：34.38*1200*8.25=41256*8.25=340362总的国内费用：15*1200=18000保险费用：发票金额*110%*保险费率YE803=306900*1.1*（0.006+0.003）=3038.31TE600=336600*1.1*（0.006+0.003）=3332.34客户佣金=CIF报价*佣金费率YE803=306900*0.05=15345TE600=336600*0.05=16830则总的利润为：总销售收入-实际采购总成本-出口运费-总的国内费用-保险费用-可户佣金代入数据：总的利润=643500-254769.23-340362-18000-6370.65-32175=-8176.88YE803的利润=306900-116307.69-（340362+18000）/2-3038.31-15345=-6972 TE600的利润=336600-138461.54-（340362+18000）/2-3332.34-16830=-1204.88 则YE803亏损6972元，TE600亏损1204.88元二．设YE803和 TE600国内采购价分别为M和N，则M=单位收入-利润-佣金-国外运费-国内费用-保险费用+出口退税M=（62-62*0.06-62*0.05-34.38-15/8.25-62*1.1*0.009）*8.25+M*0.09/1.17 =62*（1-0.06-0.05-1.1*0.009）*8.25-34.38*8.25-15+ M*0.09/1.17则M（1-0.09*1.17）=62*（1-0.06-0.05-1.1*0.009）*8.25-34.38*8.25-15=62*（1-0.06-0.05-0.0099）*8.25-283.635-15=62*0.8801*8.25-283.635-15=151.5362则M=151.5362/0.8965=169.03同理可得N=（68*0.8801*8.25-283.635-15）/0.8965=217.63CIF=(实际采购成本+国内费用+出口运费)/ (1-110%×保险费率-利润率) 实际采购成本=含税成本-含税成本*出口退税率/（1+增值税率）YE803=210-210*0.09/（1+0.17）=210-22.113=187.89TE600=250-250*0.09/（1+0.17）=250-26.325223.68则CIF YE803=（187.89+15+34.38*8.25）/（1-110%*0.009-0.06）=486.525/0.9301=523.09CIFC5=523.09*1.05/8.25=66.57CIF TE600=（223.68+15+34.38*8.25）/（1-110%*0.009-0.06）=561.57CIFC5=561.57*1.05/8.25=71.47操作5：还盘要求F.L.SMIDTH & CO. A/S77, VIGERSLEV ALLE, DK-2500 V ALBYCOPENHAGEN, DENMARKFAX: （01）20 11 90Date: MARCH,22TH,2003Dear Sirs,We learn from your letter of MAR. 17TH, 2003 that our price for the subject article is found to be on the high side.Much as we would like to cooperate with you in expanding sales, we are regretful that we just can not see our way clear to entertain your counter-offer, as the price we quoted is quite realistic.To speed up our business, we can tell you that the highest prices we can acceptlevel.If you see any chance to do better, please let us know. On account of a limited supply available at present, we would ask you to act quickly. This offer must be withdrawn if not accepted within three days. We can accept the 30 days time L/C .In the meantime, please keep us posted of developments at your end. We assure that any enquiries from you will receive our prompt attention.Your faithfully,操作6：成交要求实际成本＝（210+250）×600×（1-1/1.17%×9%）/8.25＝30881.12购货总成本：（66*600+71*600）=82200总退税收入：购货总成本*出口退税率/（1+0.17）=6323.08国内费用=（10*1200+500+1000+650+50+800+2000+1000）/8.25=2181.82海洋运费：积载系数: YE803= TE600=1.2*0.76*0.5/0.033=13.8 Copenhagen运费等级14—20采用40英尺(11.8*2.13*2.18)的集装箱,每个集装箱可以装120辆，包装费率4125美元,则每辆平均费率34.38美元。