国际贸易实务上机作业

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操作1:建交要求

F.L.SMIDTH & CO. A/S

77, VIGERSLEV ALLE, DK-2500 V ALBY

COPENHAGEN, DENMARK

FAX: (01)20 11 90

DATE:MARCH,2TH,2003

Dear 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

=187.89

TE600=250-250*0.09/(1+0.17)

=250-26.325

223.68

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)

=266.57

TE600=(223.68+15+34.38)/(1-110%*(0.006+0.003)-0.1)

=273.06/0.8901

=306.77

CIFC5价格:

YE803=266.57*(1+0.05)=279.89

TE600=306.77*1.05=322.11

投保金额:

YE803=279.89*(0.006+0.003)*600=2.52*600=1512

TE600=314.21*(0.006+0.003)*600=2.9*600=1739.39

CIFC5价格换算为美元:

YE803=279.89/8.25=33.93

TE600=314.21/8.25=39.04

操作3:发盘要求

F.L.SMIDTH & CO. A/S

77, VIGERSLEV ALLE, DK-2500 V ALBY

COPENHAGEN, DENMARK

FAX: (01)20 11 90

DATE: MARCH,12 TH,2003

Dear 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=306900

TE600=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%)

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