上海杰依工贸有限公司。国贸答案。

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操作一建交函:

上海杰依工贸有限公司

SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY

地址:中国上海浦北路906号

ADD: 906 PUBEI ROAD,SHANGHAI

电话:0086-21-

TEL:0086-21-

传真:0086-21-

FAX:0086-21-

Date:March 02end, 2003

Dear KHASHOGGI:

company from our manager. I know we have trade relations before. But there were something wrong with our products. I am very sorry to hear that and I want to tell you about our sincere apology.

I think it’s a pity for our trade relations. Because our company is different from last y ear. We can promise that our products won’t have I am the new operator of SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY. I learned your any qualitative problems. I know your company is very prestigious between trade companies. We wish to express our desire to enter into business relationship with you again.

As you know, we are a leading company with many year ’experience in spinning and weaving export business. We have our principle as ”Clients” needs come first. A credible sales network has been set up and we have our regular clients from over 100 countries and regions worldwide. Located in SHANGHAI, we take the advantage to set up our solidified production basis in coastal and inland areas. Different from one year before, our company have more new technology. We strict with our product’s quality, and any one of our product will have 3 times check up at least. We have collect many information about the blanket. And we make the new production: TENDER BRAND BABY BLANKET.

TENDER BRAND BABY BLANKET is very useful. You can put it on your bed, sofa, room ground, table and so on. It’s very soft and warm. When you touch it ,you won’t fell coarse. The new technology send the blanket very firm! We have many different colures and style to choose. Babies will very glad to have a blanket like this! To give you a general idea of our products, we are enclosing our catalogue for your reference.

Your comments on our products or any information on your market demand will be really appreciated. We will wait for your write in reply.

Sincerely yours,

Manager of Sales Department

操作二报价核算:

已知:运费=2700元

单价:SY001=34.9元BS007=36.7元WP101=40.20元AF022=44.5元

货号:SY001

成本核算:

实际成本=购货成本-退税收益=购货成本-购货成本×退税率×(1+升值税率)

=34.90-34.90×9%/(1+17%)=32.2154元/条

运费核算:

包装尺码为:102×52.5×31cm

20英尺集装箱装箱量:

25/(1.02×0.525×0.31)=150.5979,取整,150箱

报价数目:150×20=3000 打

国内费用:5+(500+1000+350+50+1000+500+2000+1000)/3000=7.1333元/条

出口运费=(2700×8.25)/3000=7.425元/条

出口报价:

FOBC3=(实际成本+国内费用)/(1-佣金率-预期利润率)

=(32.2154+7.1333)/(1-3%-15%)/8.25=5.82美元/条

CFRC3=(实际成本+国内费用+出口运费)/(1-佣金率-预期利润率)

=(32.2154+7.1333+7.425)/(1-3%-15%)/8.25=6.91美元/条

CIFC3=(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)=(32.2154+7.1333+7.425)/(1-3%-15%-110%×(0.6%+0.3%))/8.25=7.00美元/条

货号:BS007

成本核算:

实际成本=采集购买成本-退税收益=36.70-36.70×9%/(1+17%)=33.8769元/条

运费核算:

包装尺码为:102×52.5×31cm

20英尺集装箱装箱量:

25/(1.02×0.525×0.31)=150.5979,取整,150箱

报价数目:150×20=3000 打

国内费用:5+(500+1000+350+50+1000+500+2000+1000)/3000=7.1333元/条

出口运费=(2700×8.25)/3000=7.425元/条

出口报价:

FOBC3=(实际成本+国内费用)/(1-佣金率-预期利润率)

=(33.8769+7.1333)/(1-3%-15%)/8.25

=6.06美元/条

CFRC3=(实际成本+国内费用+出口运费)/(1-佣金率-预期利润率)

=(33.8769+7.1333+7.425)/ /(1-3%-15%)/8.25

=7.16美元/条

CIFC3=(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)=(33.8769+7.1333+7.425)/(1-3%-15%-110%×(0.6%+0.3%))/8.25=57.25美元/条

货号:WP101

成本核算:

实际成本=采集购买成本-退税收益=40.20-40.20×9%/(1+17%)=37.1077元/条

运费核算:

包装尺码为:105×54×33cm

20英尺集装箱装箱量:

25/(1.05×0.54×0.33)=133.6112,取整,133箱

报价数目:133×20=2660 打

国内费用:5+(500+1000+350+50+1000+500+2000+1000)/2660=7.4060元/条

出口运费=(2700×8.25)/2660=8.3741元/条

出口报价:

FOBC3=(实际成本+国内费用)/(1-佣金率-预期利润率)

=(37.1077+7.4060)/(1-3%-15%)/8.25=6.58美元/条

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