国际贸易实务操作方案
国际贸易实务教案
国际贸易实务教案第一章：国际贸易基本概念1.1 教学目标了解国际贸易的定义和分类掌握国际贸易的基本术语和流程理解国际贸易的基本原理和作用1.2 教学内容国际贸易的定义和分类国际贸易的基本术语（如FOB、CIF等）国际贸易的流程（如询价、报价、合同签订等）国际贸易的基本原理（如比较优势、绝对优势等）国际贸易的作用和意义1.3 教学方法讲授法：讲解国际贸易的基本概念和原理案例分析法：分析具体的国际贸易案例，加深学生对知识的理解1.4 教学评估课堂问答：检查学生对国际贸易基本概念的理解小组讨论：讨论国际贸易的流程和作用，促进学生的思考和交流第二章：国际贸易政策2.1 教学目标了解国际贸易政策的基本概念和分类掌握国际贸易政策的目的和工具理解国际贸易政策的影响和评价2.2 教学内容国际贸易政策的基本概念和分类（如关税、配额等）国际贸易政策的目的（如保护国内产业、促进出口等）国际贸易政策的工具（如关税、非关税壁垒等）国际贸易政策的影响（如价格、产量等）国际贸易政策的评价（如有效性、公平性等）2.3 教学方法讲授法：讲解国际贸易政策的基本概念和分类案例分析法：分析具体的贸易政策案例，加深学生对知识的理解2.4 教学评估课堂问答：检查学生对国际贸易政策的基本概念的理解小组讨论：讨论贸易政策的目的和工具，促进学生的思考和交流第三章：国际贸易实务操作3.1 教学目标掌握国际贸易实务的基本流程和操作了解国际贸易合同的签订和履行熟悉国际贸易支付方式和风险管理3.2 教学内容国际贸易实务的基本流程（如询价、报价、签订合同等）国际贸易合同的签订和履行（如货物描述、价格条款等）国际贸易支付方式（如信用证、汇付等）国际贸易风险管理（如信用风险、汇率风险等）3.3 教学方法讲授法：讲解国际贸易实务的基本流程和操作案例分析法：分析具体的贸易实务案例，加深学生对知识的理解3.4 教学评估课堂问答：检查学生对国际贸易实务的基本流程的理解小组讨论：讨论国际贸易合同的签订和履行，促进学生的思考和交流第四章：国际贸易运输与保险4.1 教学目标了解国际贸易运输的基本概念和流程熟悉国际贸易保险的种类和操作掌握国际贸易运输和保险的风险管理4.2 教学内容国际贸易运输的基本概念和流程（如海运、空运等）国际贸易保险的种类（如平安险、水渍险等）国际贸易保险的操作（如投保、索赔等）国际贸易运输和保险的风险管理（如货物损坏、延误等）4.3 教学方法讲授法：讲解国际贸易运输和保险的基本概念和流程案例分析法：分析具体的运输和保险案例，加深学生对知识的理解4.4 教学评估课堂问答：检查学生对国际贸易运输和保险的基本概念的理解小组讨论：讨论运输和保险的风险管理，促进学生的思考和交流第五章：国际贸易争议解决5.1 教学目标掌握国际贸易争议解决的基本方式和方法了解国际贸易仲裁和诉讼的程序和规定熟悉国际贸易惯例和规则的作用和应用5.2 教学内容国际贸易争议解决的基本方式（如协商、调解等）国际贸易仲裁的程序和规定（如仲裁申请、仲裁裁决等）国际贸易诉讼的程序和规定（如诉讼管辖、证据规则等）国际贸易惯例和规则的作用和应用（如国际贸易术语的使用等）5.3 教学方法讲授法：讲解国际贸易争议解决的基本方式和方法案例分析法：分析具体的贸易争议解决案例，加深学生对知识的理解5.4 教学评估课堂问答：检查学生对国际贸易争议解决的基本方式的理解小组讨论：讨论仲裁和诉讼的程序和规定，促进学生的思考和交流第六章：国际贸易营销与沟通6.1 教学目标理解国际贸易营销的基本概念和策略掌握国际贸易沟通的技巧和工具熟悉国际贸易营销组合（4P's）在国际贸易中的应用6.2 教学内容国际贸易营销的基本概念和策略（如市场细分、目标市场选择等）国际贸易沟通的技巧（如跨文化沟通、商务谈判等）国际贸易营销组合（产品、价格、地点、促销）在国际贸易中的应用国际贸易营销案例分析6.3 教学方法讲授法：讲解国际贸易营销的基本概念和策略案例分析法：分析国际贸易营销案例，加深学生对知识的理解角色扮演法：模拟国际贸易营销和沟通场景，提高学生的实际操作能力6.4 教学评估课堂问答：检查学生对国际贸易营销的基本概念的理解小组讨论：讨论国际贸易营销策略和沟通技巧，促进学生的思考和交流模拟营销计划：学生分组制定模拟营销计划，评估其营销策略和沟通效果第七章：国际贸易风险管理7.1 教学目标理解国际贸易风险的基本类型和影响掌握国际贸易风险管理的方法和工具熟悉国际贸易风险规避和控制策略7.2 教学内容国际贸易风险的基本类型（如信用风险、市场风险、操作风险等）国际贸易风险管理的方法和工具（如信用保险、汇率避险等）国际贸易风险规避和控制策略（如合同条款设计、风险分散等）国际贸易风险案例分析7.3 教学方法讲授法：讲解国际贸易风险的基本类型和管理方法案例分析法：分析国际贸易风险案例，加深学生对知识的理解模拟演练法：学生分组进行风险管理模拟演练，提高风险识别和管理能力7.4 教学评估课堂问答：检查学生对国际贸易风险的基本类型的理解小组讨论：讨论国际贸易风险管理的方法和工具，促进学生的思考和交流第八章：国际贸易合同管理8.1 教学目标掌握国际贸易合同的基本要素和条款了解国际贸易合同的履行和管理流程熟悉国际贸易合同的违约和争议解决机制8.2 教学内容国际贸易合同的基本要素（如货物描述、价格条款、交付期限等）国际贸易合同的履行和管理流程（如货物生产、质量控制、物流管理等）国际贸易合同的违约和争议解决机制（如违约责任、仲裁和诉讼等）国际贸易合同案例分析8.3 教学方法讲授法：讲解国际贸易合同的基本要素和履行管理流程案例分析法：分析国际贸易合同案例，加深学生对知识的理解角色扮演法：模拟国际贸易合同履行和违约场景，提高学生的实际操作能力8.4 教学评估课堂问答：检查学生对国际贸易合同的基本要素的理解小组讨论：讨论国际贸易合同的履行和管理流程，促进学生的思考和交流第九章：国际贸易与可持续发展9.1 教学目标理解国际贸易与可持续发展的关系掌握国际贸易对环境和社会的影响熟悉国际贸易可持续发展的政策和实践9.2 教学内容国际贸易与可持续发展的关系（如贸易开放度、贸易与环境等）国际贸易对环境和社会的影响（如资源过度开采、劳动力权益等）国际贸易可持续发展的政策和实践（如绿色贸易、社会责任贸易等）国际贸易可持续发展案例分析9.3 教学方法讲授法：讲解国际贸易与可持续发展的关系和影响案例分析法：分析国际贸易可持续发展案例，加深学生对知识的理解小组讨论法：讨论国际贸易可持续发展的政策和实践，促进学生的思考和交流9.4 教学评估课堂问答：检查学生对国际贸易与可持续发展的关系的理解小组讨论：讨论国际贸易对环境和社会的影响，促进学生的思考和交流第十章：国际贸易发展趋势与挑战10.1 教学目标理解国际贸易发展趋势和变化掌握新兴贸易方式和业态熟悉国际贸易面临的挑战和应对策略10.2 教学内容国际贸易发展趋势和变化（如全球价值链第十一章：电子商务与国际贸易11.1 教学目标理解电子商务在国际贸易中的应用和影响掌握电子商务交易的基本流程和工具熟悉电子商务对国际贸易政策和法律的影响11.2 教学内容电子商务的基本概念和类型（如B2B、B2C等）电子商务在国际贸易中的应用（如在线交易、电子支付等）电子商务交易的基本流程（如询价、报价、合同签订等）电子商务工具（如电子市场、电子商务平台等）电子商务对国际贸易政策和法律的影响（如跨境数据流动、隐私保护等）11.3 教学方法讲授法：讲解电子商务的基本概念和应用案例分析法：分析电子商务在国际贸易中的具体应用，加深学生对知识的理解实践操作法：学生实际操作电子商务平台，了解交易流程和工具的使用11.4 教学评估课堂问答：检查学生对电子商务基本概念的理解小组讨论：讨论电子商务在国际贸易中的应用和影响，促进学生的思考和交流操作演示：学生演示使用电子商务工具的过程，评估其对电子商务交易流程的掌握程度第十二章：区域贸易协定与自由贸易区12.1 教学目标理解区域贸易协定的基本概念和类型掌握自由贸易区的成立和管理机制熟悉区域贸易协定对国际贸易的影响12.2 教学内容区域贸易协定的基本概念和类型（如关税同盟、自由贸易区等）自由贸易区的成立和管理机制（如关税优惠、贸易自由化等）区域贸易协定对国际贸易的影响（如贸易创造、贸易转移等）区域贸易协定案例分析12.3 教学方法讲授法：讲解区域贸易协定的基本概念和类型案例分析法：分析自由贸易区的成立和管理机制，加深学生对知识的理解模拟谈判法：学生分组模拟区域贸易协定的谈判过程，提高实际操作能力12.4 教学评估课堂问答：检查学生对区域贸易协定的基本概念的理解小组讨论：讨论自由贸易区的成立和管理机制，促进学生的思考和交流第十三章：国际贸易与知识产权保护13.1 教学目标理解国际贸易中知识产权保护的重要性掌握国际贸易中知识产权保护的基本原则和规则熟悉国际贸易中知识产权保护的实践和挑战13.2 教学内容国际贸易中知识产权保护的基本概念和原则（如专利权、商标权等）国际贸易中知识产权保护的规则（如TRIPS协定等）国际贸易中知识产权保护的实践（如知识产权侵权处理等）国际贸易中知识产权保护的挑战（如跨境知识产权保护等）13.3 教学方法讲授法：讲解国际贸易中知识产权保护的基本概念和原则案例分析法：分析国际贸易中知识产权保护的实践和挑战，加深学生对知识的理解角色扮演法：模拟国际贸易中知识产权保护的场景，提高学生的实际操作能力13.4 教学评估课堂问答：检查学生对国际贸易中知识产权保护的基本概念的理解小组讨论：讨论国际贸易中知识产权保护的规则和实践，促进学生的思考和交流第十四章：国际贸易与投资14.1 教学目标理解国际贸易与投资的关系掌握国际贸易投资政策的基本原则和规则熟悉国际贸易与投资实践和挑战14.2 教学内容国际贸易与投资的关系（如贸易促进投资、投资影响贸易等）国际贸易投资政策的基本原则和规则（如非歧视原则、公平待遇等）国际贸易与投资实践（如外国直接投资、跨国并购等）国际贸易与投资的挑战（如投资风险、投资保护等）14.3 教学方法讲授法：讲解国际贸易与投资的关系和投资政策的基本原则和规则案例分析法：分析国际贸易与投资的实践和挑战，加深学生对知识的理解模拟谈判法：学生分组模拟国际贸易与投资的谈判过程，提高实际操作能力14.4 教学评估课堂问答：检查学生对国际贸易与投资的关系的理解小组讨论：讨论国际贸易投资政策的基本原则和规则，促进学生的思考和交流重点和难点解析本文主要介绍了国际贸易实务教案，内容涵盖了国际贸易基本概念、政策、实务操作、风险管理、营销与沟通、合同管理、可持续发展、电子商务、区域贸易协定、知识产权保护以及国际贸易与投资等方面。
2024版国际贸易实务教学大纲
2024版国际贸易实务教学大纲合同目录第一章：前言1.1 教学大纲的目的与范围1.2 教学大纲的适用对象1.3 教学大纲的法律依据与遵循原则第二章：课程概述2.1 课程目标与教学理念2.2 课程结构与模块划分2.3 教学方法与评估方式第三章：教学内容3.1 国际贸易理论基础3.2 国际贸易实务操作3.3 国际市场营销策略第四章：教学资源4.1 教材与参考书目4.2 网络资源与数据库4.3 案例库与模拟交易平台第五章：教学安排5.1 学期与课时分配5.2 教学进度计划表5.3 实践活动与实地考察第六章：学生能力培养6.1 知识掌握与理解能力6.2 分析问题与解决问题能力6.3 跨文化沟通与国际商务谈判技巧第七章：教学评价与反馈7.1 学生学习成果评价标准7.2 教学过程的监控与评估7.3 反馈机制与持续改进第八章：教学支持与服务8.1 教师团队与教学支持8.2 学生辅导与咨询服务8.3 教学设施与技术资源第九章：课程管理与监督9.1 课程负责人与教学团队9.2 课程质量控制与标准9.3 课程更新与维护机制第十章：合同条款10.1 合同的生效与终止10.2 违约责任与免责条款10.3 争议解决与适用法律第十一章：签字栏11.1 制定方签字11.2 审核方签字11.3 签订日期与地点第十二章：附录12.1 相关教学文件与政策12.2 教学日历与重要日期12.3 联系方式与沟通渠道以上为2024版国际贸易实务教学大纲的合同目录，详细列出了教学大纲的各个组成部分和关键要素。
合同编号______第一章：前言1.1 教学大纲的目的与范围本教学大纲旨在指导和规范国际贸易实务课程的教学活动，确保教学质量，提升学生的专业技能和实际操作能力。
1.2 教学大纲的适用对象本教学大纲适用于______学院的国际贸易实务课程，面向______专业的学生。
1.3 教学大纲的法律依据与遵循原则本教学大纲依据______教育法规和相关教学标准制定，并遵循教育公平、科学性、实用性等原则。
国际贸易实务 课程教案
国际贸易实务课程教案本课程旨在帮助学生掌握国际贸易的基本理论和实际操作技能，为将来从事国际贸易行业打下坚实基础。
以下为本课程的详细教案。
教学目标1. 了解国际贸易的概念、意义和发展历程，掌握国际贸易基础知识。
2. 掌握国际贸易流程和操作要点，包括国际贸易文件的编制、进出口贸易合同的签订、结汇、退税等环节。
3. 学会利用政策、市场、法律等各种常用分析工具对国际贸易进行分析和研究。
4. 掌握国际贸易的风险控制和风险管理方法，了解进出口企业的信用评估系统。
5. 培养学生的国际贸易素养和综合素质，提高其国际经济合作和竞争意识。
教学内容第一节：国际贸易的概念和意义1. 国际贸易的概念和定义2. 国际贸易的意义和价值3. 国际贸易对于国家和企业的意义和影响4. 国际贸易与国际经济合作的关系第二节：国际贸易的基本理论1. 国际贸易价格理论2. 国际贸易比较优势理论3. 国际贸易收益不均理论4. 国际贸易远期价格理论5. 国际贸易现货价格理论第三节：国际贸易政策与环境1. 国际贸易制度与规则2. 出口信贷与贸易保护3. 国际贸易规则与环境4. 国际贸易风险与管理第四节：国际贸易的实际操作1. 国际贸易文件的编制和审核2. 进出口贸易合同的签订和履行3. 国际结汇和退税4. 国际货运与保险第五节：国际市场分析1. 国际市场分析方法2. 国际市场开拓策略3. 产品贸易竞争策略4. 企业国际市场定位第六节：国际贸易案例剖析1. 美国国际贸易政策对全球贸易的影响2. 日本电子产品国际贸易案例3. 全球化对国际贸易的影响4. 中国参与全球贸易的现状和发展趋势教学方法本课程采用教师讲授、案例分析、小组讨论等多种教学方法，旨在帮助学生理论学习与实践技能的结合，倡导自主学习和自我发现，团队协作和交流合作，促进其综合能力和素质的提高。
教学评价本课程的教学评价将以考试成绩、课堂参与度和团队项目评估等多方面为评价基准，对学生理论知识掌握和实际操作技能的熟练程度、综合能力和个人潜力等多维度进行综合评估。
李月菊-国际贸易实务与操作教案
Chapter1Introduction to International Trade PracticeTeaching Objectives :1.Introduce three international business forms: trade, licensing, and foreign directinvestment．2.Discuss typical risks associated with international transaction.3.Explain participants and procedures of international trade.Focus in TeachingSection 1 Forms of International BusinessBased on the methods of entering a foreign market，international business can be classified into three broad categories：trade，intellectual property rights and international licensing agreements，and foreign direct investment．1.TradeTrade consists of the import and export of goods and services．Exporting is the shipment of goods or the rendering of services to a foreign buyer located in a foreign country．Every export entails an import, and vice versa．Exporting is generally divided into two types．Direct exporting is often done through foreign agents who work on commission，or by selling directly to foreign distributors．Indirect exporting is used by companies seeking to minimize their involvement abroad．There are several typesof indirect exporting：export trading companies(ETC)，export agents，and export management company(EMC)．Government Controls over TradeTariffs are import duties or taxes imposed on goods entering the customs territory of a nation．Non-tarift barders are all barriers to importing or exporting other than tariffs．One form of non-tariffbarrier is the technical barrier to trade．or product standard．Another type is export contro1．Trade liberalization refers to the efforts of governments to reduce tariffs and non—tariff barriers to trade．All WTO nations are entitled to normal trade relations with one another．This is referred to as Most Favored Nation trading status．2．Intellectual Property Rights and International Licensing AgreementsIntellectual property, rights are a grant from a government to an individual or firm of the exclusive legal right to use a copyright，patent，or trademark for a specified time．International ficensing．agreements are contracts by which the holder of intellectual property will grant certain rights in that property to a foreign firm under specified conditions and for a specified time．The exchange of technology and manufactnring know—how between firms in different countries through licensing agreements is known as technology transfer.Franchisind is a popular form of licensing．The franchisee is allowed to use a trade name or trademark in offering goods or services to the public in return for a royalty based on a percentage ofsales or other fee structure．Case 1-1(Dayan v.McDonald's Corp.)Dayan in Paris had an exclusive franchise agreement with McDonald’S in 1971．The agreement required that Dayan meet all quailty,service and cleanliness(QSC)standards set by McDonald‟S Due to quality and cleanliness violations for a long time，McDonald’S te rminated the franchise agreement with Dayan．Dayan couldn’t operate the restaurant with McDonald'S trademarks or name．3．Foreign Direct InvestmentForeign investment or foreign direct investment refers to the ownership and active control of ongoing business concerns，including investment in manufacturing，mining，farming，assembly operations，and other facilities of production．A distinction iS made between the home and host countries ofthe firms involved．The home country refers to that country under whose laws the investing corporation was created or is headquartered．Multinational Corporations are firms with significant foreign direct investment assets．Through direct investment，they can start a new foreign subsidiary company,form a ioint venture with an existing foreign company or acquire an existing foreign company by stock purchase．Multinational corporations are usually not a single legal entity．Of the three Forms of international business．Foreign investment provides the firm with the most involvement，and perhaps the greatest risk abroad．Investment in a foreign plant is often a result of having had successful experiences in exporting or licensing，and of the search for ways to overcome the disadvantages ofthe other entry methods．Section 2 Managing Risks of International Business TransactionsIn general，the level of risk rises from trade to licensing，and to foreign direct investment．The risks will also vary depending on which countries the business parties are located in or which country the transaction is to be performed in．1．PoliticaI RiskPolitical risk is generally defined as the risk to a firm‟s business interests resulting from political instability or political change in a country in which the firm is doing business．Handling political risk requires planning and vigilance．2．Language and Cultural DifferencesEven though English is widely used in business all over the world，the language of a given transaction still depends on the type of business one is doing and on the region of the world．One device to overcome language differences is to have the contract drawn in both the languages of the parties．Case I-2(Gaskin v.StllllllH HandelGmbh)Gaskin(an Ame rican citizen)could not speak o r read German，but he ente red into an employment cont ract written entirely in German with the German firm of Stumm Handel operated in New York．When he siRned the contract,the terms of the cont ract we re explained to him in English, includinR the "foum selection clause"of settling any disputes in the courts of Germany. Late r，the two parties had a disagreement Gaskin b rought this action against the German stumm Handel in the United States．but the cou rt dismissed his action due to his own negligence.3．Currency and Exchange Rate RisksThree separate risks relate to currency and international business transactions：convertibility, repatriation，and currency rate fluctuation．Such risk management refers to hedging currency risk．Case 1-3(Bernma Disuibucors,Inc．v.Bermna SewmgMach.)Bernina Sewing Machine Co．(Importer)had a seven-year contrad to import and supply Bernina sewing machines to Bernina Distributors in the US The importer was required to pay in Swiss francs．With the sharp decline of the dollar against the Swiss franc，the importer's costs doubled and thus halved its rate of return per dollar invested.So the importer wanted to cancel the contract with the distributor．But the cou rt ruled that the impo rte r bear the currency fludLuation risk according,to the contract．4．Legal RiskBecanse of differences in language，culture，and legal systems，the intentions of parties in an international transaction may not be easily discernable from their contract．The parties should express carefully intended rights and obligations in a written contract．5．Special Transaction Risks in Contracts for the Sale of GoodsThe risk that a buyer will default on a sales contract and fail to pay for the goods is known as payment risk,or credit risk.The risk that a buyer will not receive the goods udder a contract is called delivery risk．This textbook will focus on the special risks inherent in international transactions for the sale of goods．Section3 Participants and Procedures of Import-Export Transactions 1．ParticipantsThe core parties：the Seller and the BuyerOther important parties：the International Banks，the Freight Forwarder／Carrier,the Insurance Company,the Customs BrokerParties involved：the Export and Import Authority,the Chamber of Commerce，the Consular Office，the Notary Public，the Governmeut Regulatory Agency,the Attorney2．General Procedures of an Import-Export TransactionStage 1：Preparing for exporting or importing．Stage 2：Making a deal(refer to Chapter 2，Chapter 3 and Chapter 4)．Stage 3：Fulfilling the contract(refer to Chapter 5，Chapter 6，Chapter 7，Chapter 8，Chapter 9 and Chapter 10)．Stage 4：Settlement ofdisputes frefer to Chapter 1 1 and Chapter 12)．Difficult Points in TeachingHedging Currency Risk (Extension)In finance,a hedge, is a position established in one market in an attempt to offset exposure to price fluctuations in some opposite position in another market with the goal of minimizing one‟s exposure to any unwanted risk．There are many specific financial vehicles to accomplish this，including insurance policies，forward contracts，swaps，opuons，many types ot over—the—counter and derivative products，and perhaps most popularly,futures contracts．Currency hedging(also known as foreign exchange risk hedging、is used both by financial investors to pass out the riks they encounter when investing abroad and by non—financial actors in the global economy for whom multi—currency activities are a necessary evil rather than a desired state of exposure．Hedging allows the investor to transfer the currency risk to someone else who wants to take up a position in the currency Examples of hedging include contracts for currencies，currency futures contracts，money market operations for currencies,forward exchange contracts for interest and others．TestI．Match the terms in Column A with the appropriate definitions in Column B．A1．import2．home country3．technology transfer4．delivery risk5．convertibility6．multinational corporation7．export8．intellectual property rights9．trade liberalization1 0．international licensing agreementBA．the ability to convert a currency into gold orother currencies without restrictionB．the exchange oftechnology and manufacturingknOW—how between firms in different countriesthrough licensing agreementsC．the buyer’S risk ofnot receiving the goods under acontractD．the country under whose laws the investingcorporation was created or is headquarteredE．goods produced by foreign countries andconsnmed by the domestic countryF．an individual’S or a firm’S exclusive legal rightstO use a copyright，patent，or trademark for aspecified timeG．government efforts to reduce trade barriersH．a contract specifying the conditions and timefor a foreign firm tO use certain rights fromthe intellectual property holderI．goods sent tO another country for saleJ．a firm with significant foreign direct investmentassetsII．Choose the best answer from the four choices marked A，B，C and D．I．Why should countries trade?A．To help them thrive．C．To decrease output．B．To increase output．D．To keep themselves busy2．What is the term for a government’S interference with flee trade? A．Policy．B．Intercession．C．Hindrance tO trade．D．Barrier to trade．3．What do you call barriers to tradeA．Barriers to trade．C．Jingoist policies．that help domestic producers?B．Protectionist policiesD．Fiscal policies．4．What is it called when the government places taxes on imported goods? A．Subsidies．B．Taxes．C．Quotas．D．Tariffs．5．What is it called when the government places limits on the number of a given good that can be imported?A．Subsidies．B．tⅨes．C．Quotas．D．Tariffs．6．What develops when imports exceed exports?A．Tariff B．Quota．C．Trade deftcit．D．Trade surplus7．What is likely tO increase when one country’s real exchange rate falls?A．Cost of living．B．Imports.C．Exports．D．Standard of living.8．“Default risk”represents—A．a possible loss caused by the payment incapacity of a creditorB．a possible loss caused by the payment incapacity of a debtorC．a possible loss caused by the payment incapacity of an insurance credit companyD．a possible loss caused by the payment incapacity of a guarantee credit company 9．When a Chinese company exporter some goods to Britain,what currency is best for the chinese exporter?A．A stable hard currency．B．An unstable soft currencyC．A currency that is not convertible．D．A third country’S currency which both parties disagree tO use10 The depreciation ofthe Euro against the USD will be a risk forA．a European creditor with a credit in EurosB．an American debtor with a credit in US dollarsC．an American creditor with a credit in US dollarsD．a European debtor with a credit in US dollarsChapter 2Negotiating Business ContractsTeaching Objectives :1.Explain the negotiation procedures.2.Discuss the negotiation tasks at each stage.3.Study the structure and contents of international sales contracts.Focus in TeachingNegotiation is an integral part of the total business activity．The process of negotiation takes place in a series of time scales：the first period(to prepare for the negotiation，and execute the initial approach)，the second(to reach agreement for the common interests)，the third(to carry out the agreement)and the final period(to continue business relationship and further negotiations)．1．Forming the Negotiating TeamThe negotiating team should include members from commercial，technical，financial and legal areas．2．Creating the Information BaseNegotiators should identify all the issues that may be relevant，such as the political system，the legal system，the business system，the social system，the financial and fiscal system，the infrastructure and logistical system．3．Creditability StudyA creditability study of the counterpart is done before the negotiation4．Feasibility StudyA feasibility study is involved before the negotiation，e．g．if one party intends to invest or buy ／sella certain kind of technology．5．Negotiating BriefDefine the negotiating objective in terms of the major issues to be discussed．State the minimum acceptable level for each of the major items．Establish the time period within which the negotiations should be concludedIdentify the team leader and other members of the negotiating team．Set up the lines of communication and the reporting system.6．Negotiating PlanAs part of the preparations for business negotiations，negotiators should define the initial strategy,develop the supporting arguments，decide on the location for the negotiations，and ensure that the appropriate administrative arrangements have been made．Section 2 Structure and Sequence of NegotiationsThe actual conduct of the negotiation may be divided into four stages．1．The Opening and Its ReviewThe objective can be described as exploration without commimient．Negotiators get to know each other and identifi~the issues involved．They then modify their negotiating plan as necessary to take account ofany factors disclosed in the opening ofwhich they had not previously been aware．2.The Follow-UpThe stage covers a broad period of bargaining．Each side starts significantly to adjust its demands and attitudes to the observed behavior of the other．It is important to limit the amount of the initial concession．The negotiators should know the effect of a time limit on negotiations．3．Identifying the BargainWhen a negotiator recognizes that he has received a signal of a particular concession—exchange situation，he knows that a bargain is available to him on those terms．4．Concluding the BargainBefore making the final concession、it is important to have the final review．The finai concession should be made at the right time，So as to emphasize its finality．The record of negotiation should be made in written form and initialed by all parties concerned before they depart．The two sides should make sure to have the same understanding of the terms to which they are agreeing when the bargain is being made．The negotiation process can also be summarized as：(1)Inquiry,(2)Offer，(3)Counteroffer，(4)Acceptance．Section 3 Structure and Contents of Sales ContractsA contract js an agreement that defines a relationship between two or more parties．Forms of a contract can be sales contract，confirmation，letter，fax，e-mail．telegram，telex，or EDI．The contents of an international sales contract are generally made up 0f three parts：preamble，main body and final clauses ofthe contract(or witness of the contract)．Preamble:title,registered name of the compang address of operation／residence and contact information，date and place for signing of the contract．Body：According to the United Nations Couvention on Contracts for the International Sale of Goods．the following contents are essential or indispensable for a contract to take effect：Name of the Commodity；Quality；Quantity；Unit Price；Packing；Payment；Shipment；Commodity Inspection；Insurance；Industrial Property Right and Patent；Claim and Dispute Settlement；Clause of Force Majeure；Miscellaneous and so on．Final Clauses：concluding sentence，languages，validity and number of copies，seal or／and signatures(1egal representative，agent)．Difficult PointS in Teaching1．Methods of NegotiationOral：face to face，or telephone call；Business Correspondence：letter，cable，telex，fax，e—mail2．The Complexity of International Business NegotiationsInternational business negotiations are complicated because of language，cultural and legal differences，so it is important to make preparation in advance．To avoid misunderstandings among the contracting parties，the buyer and the seller should clarify each party’s responsibility by paying close attention to every contract term．Case 2-1(Act of State Doctrine Applicable?):This is a case decided in an American cou rt where of cou rse American law was applied The ad of state doctrine is a rule that prevents the court from exercising jurisdiction over foreign states when an official act of foreign sovereign gets involved within their own territory. The doctcrine is employed more broadly in America. The case is selected to remind the students of the complexity of international negotiations in terms of legal differences.3．Negotiation TechniquesIndividuals often fail in negotiations because they have had no grounding in basic negotiation skills．The most frequently used methods for closing negotiations can be referred to as the “alternative”，“assumption”，“concession”，“incremental”，“linkage”，‘‘prompting”，“summarizing”，“splitting the difference”．“trial’’and the“ultimatum／or else”techniques．4．Negotiation PracticeIn an international business agreement，either securing an export order or entering into a joint venture．the aim is the creation of a shared investment in a common future business relationship．When conducting business negotiations，negotiators should keep several points in mind．These points all begin with the letter“C”．which makes them easy to remember．(1)Situations to avoid：conflict，controversy and criticism．(2)Attitudes to develop：communication，collaboration and cooperation．(3)Goals to seek：change(or，alternatively,continuity)，coherence，creativity,compromise，concessions，commonality,consensus，commitment and compensation．Testl.decide whether the following statements are true(T) OR false（F）.1.Negotiation is an integral part of a busines activity which can not be isolated2.It is sufficient to have commercial personnel form the company to form the negotiating team for international negotiations3.Negotiators need to consider issues such as political system and religion.4.The local emplyment(labor ) law has nothing to do with international business negotiations.5.Athe feasibility study should be done before the negotiation while the creditability study can be doen afrer the negotiation.6.The negotiating brief shares the same contents with the negotiatiators to know as much as possible about their counterparts.7.The opening stage of a negotiation enables the negotiators to know as much as possible about their counterparts.8.Revieing of the opening stage is necessary for the negotiators to identify the accptable bargan to all the parties involved9.The time limit has no effect onn negotiators10The negotiation can be put to an end if an agreement is reaches on price .2.Choose the best answe from the four choices marked A,B,C and D1.subject to satisfactory arrangements___terms and conditions,we should be pleased to act as your sole agent.A.asB.as perC.as ifD.as to2.When you ____an agent, the appointment is usually___in writing.A.need,metB.want takeC.appoint,madeD.require,make3.Good harvest this year has made it possible for us to supply walnuts___ last year‟s prices.A,at B.in C.against D.on4.Any alteration in design would mean resettingou machines,and the cost of theis would be prohibitive___you could place an order for more than 5,000A.UNTIL b.with C.unless D,when5.We regret having received you offer too late, because we ___our needs elsewhere.A.already coverB. already coveredC.have already coveredD.had already covered6.We are not in a position to offer firm,as the goods are___A.out of stockB.out side in stockC.without stockD.no stock7.We confirm___accepted your counter proposal yesterday.A.haveB.havingC.to haveD.has been8.This agreement may be ___six months before its expiry.A.expandedB.renewedC.postponedD.prolonged9．We thank you for your letter of May 5th, your purchase from US of 5，000 tons Green Beans．A．confirm B．tO confirm C．confirming D．confirmed10．This offer is your reply reaching US before May 5th.A．subject B．subjected C．subject to D．subjected tollI．Full in the contract form in English with the particulars given in the following letters and／or telexes．(I)Incoming LetterVancouver,July 25，2009LlDU TEXILE IMP&EXP CURPBeijing，ChinaRe：COTTON BATH ToWELSDear Sirs，A customer of our firm，who is one of the biggest importers in Canada，is in the market for the subject commodity．We would therefore ask you to make ns an offer as soon as possible．When offering，kindly quote your lowest prices on the basis of CFR Vancouver including our commission of 3％with indication of colors．assortments．method of packing and any additional information you consider necessary．We shall appreciate it if you will arrange for shipment to be made as early as possible by direct steamer for Vancouver．We are looking forward tO receiving your offer．Yours faithfully,V ANCOUVER TRADING CO,LTD．(2)Outgoing LetterBeij ing，August 2，2009V ANCOUVER TRADING CO,LTD．Vancouver,CanadaDear Sirs，Thank you for your letter ofJuly 25 inquiring for COTTON BATH TOWELS．We are glad tO send you tinder separate cover our quotation sheet No．AC一8 1 1 5 for your reference．Sample cuttings of each design have been dispatched today by air parcel．We expect our quotation will reach you in due time and assure you ofour best and prompt attention tO your requirements at any time．Your early reply will be highly appreciated．Yours faithfully,LI DU TEXTILE，IMP&EXP CORP.(3)Incoming TelexAugust 10，2009RE：COTTON BATH TOWELSTKS FR UR LTR AUG 2 AS WELL AS SMPL CUTTINGS OF THE SUBlECT GDS．oN EXAMG UR SMPLS．OUR CSTMRS HV FND INTRST IN AIU’No．G3030 N WISH To PLACE TRL oRDR FR 1，000 DZ IN WHITE N YELLoW CoLoR EOUALL Y ASSoRTEDFR SHPMT OCT/NOV AS USUAL．OUR SIGHT IRRE-LC WL B OPND IN UR FA VOR 30 DlAYS BFR SHPMT TIME．RGDS(4)Outgoing LetterBeijing，August 1 1，2009V ANCOUVER TRADING CO，LTDVancouver，CanadaDear Sirs,Thank you for your order of August 10 for 1,000 dozens COTTON BA TH TOWELS·We are now making you the following offer，subject to your confirmation reaching US not later than August 20,1000，dozen of Art.No.G3030 COTTON BATH TOWELS details as per your telex of August 10)at CAN$24 per dozen CFRC2 Vancouver for shipment from any Chinese mainland port in October．P1ease note that，there is no direct steamer available for Vancouver in October，we find it onlypossible to ship the goods with transshipment at Hong Kong．The goods are to be packed in cartons each containing 5／10 dozen at Buyers’option．We look forward to your early acceptance.Yours faithfully,LI DU TEXTILE IMP&DXP CORP.(5)Incoming TelexAugust 15,2009TK U FR UR LTR AUG 11.UR OFR 1,000 DZ COTTON BATH TOWELS ACEPTD.V R NOW ARRANGING WITH OUT BK FR RELEV ANT LC.AS TO PACKG,V PREFER CTNS CONTAINING 5 DZ.PLS SEND CONTRACT ASAP.CONTRACTNO．09—110SELLERS：BUYERS：This Contract is made by and between the Buyers and the Sellers，whereby the Buyers agree to buy and the Sellers agree to sell the under-mentioned commodity according to the terms and conditions stipulated below:Commodity：Specifications：Quantity：unit Price：Total Value:Packing：Shipping Mark：Insurance：Time of Shipment：Port of Shipment：Port of Destination：Terms of Payment：Done and signed in Beijing 011 this 20th day of August 2009.Chapter 3Formation of International Sales Contracts(CISG)Teaching objectives1.Outline the structure and contents of the CISG.2.Understand the application rules of the CISG.3.Discussthe legal features of offer and acceptance in the CISG4.Introduce the UNCIRAL Model Law on Electronic Commerce.Focus in TeachingThe United Nations Convention on Contracts for the International Sale of Goods(CISG)had been ratified by 7 1 countries by 2008．The CISG was developed by the United Nations Commission on International Trade Law(UNCITRAL)．Section 1 Structure and Contents of the CISGThe CISG has 101 articles in total．which faIl into fonr parts：1．Articles 1—13：sphere ofapplication ofthe Convention and general provisions．2．Articles 14_24：formation of the contract．3．Articles 25—88：sale of goods，obligations of the seller，obligations of the buyer，passing of risk，obligations common to both the buyer and the seller．4．Articles 89-101：final provisions including how and when the Convention comes into force,permitted reservations and declarations,and the application of the Conventionto international sales where both States concerned have the same or similar 1aw on the subject．The CISG does not govern：validity,transfer ofproperty,limitation ofclaims，product liability, legality ofthe contract．Note：The gap filling is left to the applicable national contract law．Section 2 Application of the CISGIn accordance with Articles 1 and 95 of the CISG，the application of the CISG can be described as follows：1．The contract is for the commercial sale of goods；and2．The contract is between parties whose places ofbusiness are in different countries(nationality or citizenship of individuals is not a determining factor)；and3．The D1aces ofbusiness are located in countries that have ratified the CISG．Case 3-I(Asante Technologies,Inc.v. PMC-sierra,Inc.)：This litiflation is between parties of two different Contradinfl States—Canada&US．Therefore，the CISG appliesSection 3 Formation of International Sales ContractsOffer+Acceptance=Contract(mutual agreement)1．0fferA proposal for concluding a contract addressed to one or more specific persons constitutes an offer ifit is sufficiently definite and indicates the intention of the offer or to be bound·A proposal is sufficiently definite if it indicates the goods and expressly or implicitly fixes or makes provision for determining the quantity and the price．The offer must be communicated directly to the offeree to be a legal contract．An offer cannot be accepted without knowledge of it.Case 3-2 (Was the ContractMade?)lt was sufficiently definite as to type of foods，price and quantity,and it indicated Ihe offeror’S intention to be bound.case 3-3 (Is the Proposal an Offer?)The offer is definite．If the price is not fixed，the price will be that charged “for such goods sold under comparable circumstances in the t rade concerned.”(Article 55)Case 3-4(Counter-offer or Acceptance?)The seller did two counter-offers，and the buyer refused both．No acceptance 2．AcceptanceThe agreement to the terms of the offer，provided that certain other requirements are fulfilled,converts the offer into a legally binding contract．If the method by which the acceptance is tO be manifested is indicated by the offeror，that method alone will be effective．Case 3-5(Silence asAcceptance?)．"This is an example of exceptionThe fellowing tables summarize the leglal features of offer and acceptance。
国际贸易理论与实务操作手册
国际贸易理论与实务操作手册国际贸易是全球经济发展的核心动力之一。
通过商品、服务、资本和技术的跨国流动，各国能够充分发挥自身的比较优势，实现资源的高效配置，促进经济增长。
对于企业而言，参与国际贸易不仅能够开拓新的市场，还可以降低生产成本、提升竞争力。
然而，国际贸易环境复杂多变，企业在进入国际市场时需要掌握相关的理论和实际操作技能，以应对关税、汇率、国际运输、贸易壁垒等多方面的挑战。
本文将深入探讨国际贸易的基本理论，分析国际贸易的实务操作流程，并介绍应对国际贸易风险的策略。
一、国际贸易理论概述一是比较优势理论。
由大卫·李嘉图提出的比较优势理论，是经典的国际贸易理论之一。
它指出，即使一国在所有商品的生产上都不具备绝对优势，也应该专注于生产那些具有相对成本优势的商品，并通过国际贸易获取其他国家的商品。
通过这种方式，各国可以在全球范围内实现资源的最优配置，从而提高生产效率。
二是新贸易理论。
新贸易理论关注的是规模经济和不完全竞争的市场环境。
根据这一理论，某些行业的企业在国际市场上能够通过大规模生产降低成本，形成垄断优势。
这种理论解释了为什么某些国家尽管没有资源禀赋的明显优势，依然能够在国际贸易中占据重要地位。
三是国际价值链理论。
随着全球经济一体化的深入发展，生产链的全球化趋势日益明显。
国际价值链理论强调，国家之间不仅可以通过贸易产品，还可以通过分工合作参与全球价值链的不同环节。
这意味着，一个国家不必生产整套产品，只需在某一特定环节具备优势，即可在国际贸易中获取收益。
二、国际贸易实务操作流程一是市场调研与合同谈判。
国际贸易的第一步是进行充分的市场调研，以了解目标市场的需求、竞争态势和政策环境。
在此基础上，企业通过与国外客户进行合同谈判，明确交易的商品规格、数量、价格、交货期限等条款。
同时，贸易合同应涵盖双方的权利和义务、付款方式以及纠纷解决机制，确保交易的顺利进行。
二是进出口报关与检验检疫。
在签订合同后，企业需要准备相应的报关材料，包括商业发票、装箱单、提单等文件，并向海关申报。
《国际贸易实务》课程教学大纲(2024版)
《国际贸易实务》课程教学大纲(2024版)•课程概述与目标•国际贸易基本概念与原理•进出口业务操作实务•国际货物运输与保险实务•国际货款结算实务•跨境电子商务在国际贸易中应用•课程总结与展望目录01课程概述与目标课程背景与意义全球化背景下国际贸易的重要性随着全球化的深入发展，国际贸易在各国经济中的地位日益突出，对国际贸易人才的需求也日益增长。
实务课程在国际贸易教育中的地位国际贸易实务课程是国际贸易专业的核心课程之一，旨在培养学生掌握国际贸易实际操作技能，提高其在国际贸易领域的竞争力。
03素质目标培养学生的国际视野和跨文化交流能力，提高其综合素质和职业道德水平。
01知识目标掌握国际贸易实务的基本概念和原理，了解国际贸易的法律法规和惯例。
02能力目标能够运用所学知识分析和解决国际贸易实际问题，具备从事国际贸易工作的基本能力。
教学目标与要求国际贸易术语与惯例介绍国际贸易中常用的术语和惯例，如INCOTERMS等。
国际贸易合同详细讲解国际贸易合同的签订、履行和争议解决等内容。
国际贸易结算介绍国际贸易结算的方式、工具和流程，包括汇付、托收、信用证等。
国际贸易运输与保险阐述国际贸易运输的方式、费用和保险等内容。
国际贸易单证介绍国际贸易单证的种类、作用和缮制要求等。
国际贸易法律法规概述国际贸易法律法规的基本框架和主要内容，如《联合国国际货物销售合同公约》等。
课程内容与结构02国际贸易基本概念与原理国际贸易定义及分类国际贸易定义指不同国家（地区）之间进行的商品和劳务的交换活动，包括进口贸易和出口贸易。
国际贸易分类按商品移动的方向，可分为进口贸易、出口贸易和过境贸易；按商品的形态，可分为有形贸易和无形贸易；按生产国和消费国在贸易中的关系，可分为直接贸易、间接贸易和转口贸易。
国际贸易政策与措施自由贸易政策指国家对贸易活动不加任何干预，既不鼓励出口，也不限制进口，使商品自由进出口，在国际市场上自由竞争。
保护贸易政策指国家采取各种限制进口的措施，以保护本国市场免受外国商品的竞争，并对本国出口商品给予优惠和补贴，以鼓励商品出口。
第12章国际贸易实务实验案例
发盘操作
操作要求 请根据客户来函要求，写一封发盘信函电，
告知对方基本交易条件。发盘有效期为十天。 交易的基本条件：保险按发票金额加成 10%投保一切险及战争险；支付方式为即 期信用证。装运期为六月底前装运。
发盘操作
229.18
231.47
T503
white
110×100× 50
135
125
206.71
229.18
231.47
Terms of Packing: 4DOZ in one carton and then in 20’container. Terms of Shipment: before the end of May. Terms of Payment: L/C payable by draft at sight. Terms of Insurance: for 110% of the invoice value, against All Risks & War Risk as per P.I.C.C. dated 01/01/1981. Our quotation remains valid for ten days. We are looking forward to your favorable news. Yours sincerely, Tom Wang Sales Manager
金率-预期利润率） ＝[(1107.6923+23.7222)/(1-3%-
6%)]/6.15 ＝1131.4145/0.91/6.15 ＝202.16美元/打
还价核算操作
CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金 率-预期利润率）
国际贸易实务课课程设计
国际贸易实务课课程设计一、课程目标知识目标：1. 让学生掌握国际贸易的基本概念、流程和主要环节；2. 帮助学生了解我国对外贸易的政策、法律法规及国际贸易惯例；3. 使学生掌握进出口贸易的基本操作技巧和策略。
技能目标：1. 培养学生运用国际贸易知识解决实际问题的能力；2. 提高学生进行市场分析、制定进出口贸易计划的能力；3. 培养学生团队协作、沟通表达及谈判能力。
情感态度价值观目标：1. 培养学生热爱祖国，树立正确的国家贸易观念，增强民族自豪感；2. 培养学生具备国际视野，尊重各国文化差异，提高跨文化交际能力；3. 培养学生诚信经营、公平竞争的职业道德观念。
课程性质分析：本课程为专业核心课程，旨在培养学生具备从事国际贸易工作的基本技能和素质。
学生特点分析：学生具备一定的英语基础，对国际贸易感兴趣，但实践经验不足。
教学要求：1. 理论与实践相结合，注重培养学生的实际操作能力；2. 创设情境，激发学生的学习兴趣，提高课堂参与度；3. 注重培养学生的团队协作能力和创新精神。
二、教学内容1. 国际贸易基本概念：进出口贸易、贸易术语、贸易方式等；2. 国际贸易政策与法律法规：我国对外贸易政策、世界贸易组织规则、国际贸易惯例等；3. 国际贸易流程与环节：交易前的准备、谈判与签订合同、货物交付、支付结算、检验检疫、贸易纠纷处理等；4. 国际市场营销策略：市场分析、产品策略、价格策略、渠道策略、促销策略等；5. 国际贸易操作技巧：进出口报价、外贸单证制作、信用证审核、货物运输与保险等；6. 国际贸易谈判与沟通：谈判技巧、跨文化交际、沟通表达等。
教学内容安排与进度：1. 第一周：国际贸易基本概念与政策法律法规；2. 第二周：国际贸易流程与环节；3. 第三周：国际市场营销策略；4. 第四周：国际贸易操作技巧；5. 第五周：国际贸易谈判与沟通；6. 第六周：综合实训与案例分析。
教材章节关联：1. 《国际贸易实务》第一章：国际贸易基本概念与分类；2. 《国际贸易实务》第二章：国际贸易政策与法律法规；3. 《国际贸易实务》第三章：国际贸易流程与环节；4. 《国际贸易实务》第四章：国际市场营销；5. 《国际贸易实务》第五章：国际贸易操作技巧；6. 《国际贸易实务》第六章：国际贸易谈判与沟通。
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20英尺货柜的国内运费共2000元；出口商检费100元；报关费 150元；港区港杂费600元；其他业务费用共1800元，包装费每 箱2元。如果公司预期利润率为成交金额的6%，加客户要求3% 的佣金。请报出3个货号CIFC3capetown价格。 1美元=8.27人民币。
如：实际采购成本=含税成本—退税收 入
退税收入=含税成本x 出口退税率/（1+ 增值税率）
由此得出实际采购成本的公式： =含税成本[1-(出口退
税率)/（1+增值税率）]
28元人民币，其中包括17%的增值税， 若该产品出口有13%的退税，那么该产 品每单位的实际采购成本=?
实际采购成本=含税成本[1-出口退税率/ （1+增值税率）]=28[1-13%（1+17% ）]=24.89元人民币/单位。
如果政府拖欠出口退税,结果如何? 2002 大陆拖欠台商出口退税五十亿 出口第一大省广东省，由於出口企业太多，加上每
年的额度有限，往年就是出口退税拖欠的最主要省 份；据东莞台资企业协会会长张汉文指出，东莞的 出口退税情况，不会比江苏来得好，拖欠一年以上， 金额超过一亿元者比比皆是。
几家出口大厂，包括仁宝、楠梓电、鸿海与华硕等 知名台资企业，平均每家都有亿元以上的退税尚未 入袋。
比较20尺集装箱与40尺集装箱,可得出 的结论?大家思考.
40尺集装箱与20尺集装箱相比,运费一 半不到,但能装货物的数量是2倍多.外贸 中一般都争取用40尺集装箱装货,以节 省运费.
Dell computer example
计算整箱报价
6-出口退税=5.2308或直接 实际成本计算公式
一、 三种货一个货柜可以装多少只。 3SA1012RG 25/(56*32.5*49) =280(箱) 二、 实际采购成本(人民币) SA1012RG=166.1538
三、 国内费用 每套货物国内费用(人民币) SA1012RG=(2000+100+150+280*2+600+180
0)/280*2=9.3036
不套公式的办法 X（1+17%）=28 X=23.93 退税=23.93*13%=3.11 实际采购成本= 28-3.11=24.88
方法三
实际采购成本=含税成本（1+增值税率出口退税率）/ (1+增值税率)
某产品每单位的购货成本是28元人民币 ，其中包括17%的增值税，若该产品出 口有13%的退税，
1最后一个厂被收了三次产品税,如果跌价,482卖出,要 亏本..2避免重复收税
国外超市会表明含税价,不含税价
Buy Ibm笔记本不要发票案例,原本报价 11000,结果不要发票10000成交,赚或亏
??????
=11000/1.17=9401,卖10000额外赚600
（二）成本核算： 我国采用出口退税 制度，将国内征收的增值税予以退还， 因此核算时应将退税从成本中扣除
1.2212=1350/9120*8.25
CIF=FOB+I+F本题中行不 通
信梁公司欲出口一批不锈钢厨具至开普敦，3个货号各装一个 20英尺货柜。
货号 包装方式 尺码长 尺码宽 尺码高 购货成本
SA1012RG 2套/箱 56 32．5 49 180元人民币 已经上海至开普敦20英尺FCL海洋运费为2200美元，增值税率
遗产税billgates and 巴非特的态度
受出口退税严重的影响，广东省境内的 四大国有商业银行，近来频频向台商拉 拢出口退税业务，只要台商能提供退税 凭证，一般都可以贷到额度的八成，唯 一缺点是要付利息，但可解流动资金的 燃眉之急。
运费核算
班轮运费=基本运费+附加运费 件杂 货和拼箱货采用此种方法
集装箱运费=包箱费率x 集装箱数量 整 箱货采用此种方法
某货物装纸箱,纸箱的尺码为50厘米X 40厘米X 30厘 米,毛重为每箱52公斤么分别根据20英尺,40英尺集装 箱的有效载重量和有效容积计算的装箱的最大数量是:
按重量计算,每个20英尺集装箱可装最大数量 17.5/0.052=336.538箱, 取整为336箱 每个40英尺集装箱可装最大数量为: 24.5/0.052=471.154箱 取整为471箱
四、 海洋运费（美元） 每套的海洋运费
SA1012RG=2200/280*2=3.9286 五、 保险费 保险费=报价X10% 六、 佣金 佣金=报价X3%
七、 CIFC3报价 每天套的CIF报价 CIFC3
=[(166.1538+9.3036)/8.27+3.9286+ CIFC3 *1.1*1%+ CIFC3 *3%+ CIFC3 *6%
出口报价核算： 一、表示方法：
For example USD 500000 PER M/T CIF TOKYO
二、出口价格构成
（一）成本：生产企业的生产成本、加工 成本或外贸企业的采购成本（均为含税 成本）
111Buy shoe,162(99)sell shoe,only tax 51 this part(no tax) 不增值就不收税
实际采购成本=?
案例
做南非出口时,货运代理不收运费,而是 要一些单据如:增值税专用发票,海关出 口证明和提货单副本.目的在于?
赚出口退税
某产品每单品出口有13%的退税，
X（1+17%）=28
X=23.93 退税=23.93*13%=3.11 实际采购成本= 28-3.11=24.88 该产品的报价可报多少?25? 29?
按体积计算,每个20英尺集装箱可装最大数量 25/0.5*0.4*0.3=416.6,取整为416箱 每个40英尺集装箱可装最大数量为: 55/0.5*0.4*0.3=916.667,取整为916箱
以体积为标准计算
CBM =Cubicmeter , DHL中外运敦豪国际快递公司