还价核算表 TMT示范上海天勤

合集下载

上海闵华进出口公司TMT实习—操作6

操作六：出口成交核算SHANGHAI MINHUA IMPORT&EXPORT CO.LTD 操作要求操作六：出口成交核算请根据你与国外客户最终达成的交易条件，作出详细的出口合同核算，其中包括：购货总成本总退税收入实际采购成本费用细目及总额(包括:国内费用、海洋运费、保险费、佣金)合同利润额及利润率注意：计算过程保留四位小数，最后结果保留二位小数操作提示操作六：成交提示1. 计算保险费和佣金时，应以销售收入作为计算基数。

2. 收入不仅包括销售收入，还有退税收入。

上海闵华进出口有限公司Shanghai Minhua Imp. & Exp. Co.,Ltd.公司资料地址：中国上海中山北路1202号联谊大厦9012室电话：0086-21-64537876传真：0086-21-64537843ADD: Rm.9012 Union Building,1202 Zhongshan Road (N), Shanghai, ChinaTEL: 0086-21-64537876FAX: 0086-21-64537843出口一部（茶餐具〕日本解答如下：一、前面操作里计算出的结果，如下：1、报价核算报价核算2、还价核算经过协商撮合地努力洽谈,公司争取到各货号报价如下：1.购货成本：NF91115：95元/套；NC904：55元/盒；NY10216/408：75元/套；NH91120：85元/套。

2.海洋运费：800美元/20'FCL。

二、题目—根据与国外客户最终达成的交易条件，作出详细的出口合同核算，其中包括：购货总成本总退税收入实际采购成本费用细目及总额(包括:国内费用、海洋运费、保险费、佣金)合同利润额及利润率1、NF91115销售总收入=13.8*8.25*3160=359766（元）购货总成本=95*3160=300200（元）总退税收入=95*3160*0.09/1.17=23092.31（元）实际采购成本=1804095*3160-95*3160*0.09/1.17=277076.9（元）费用细目及总额：国内费用=（1000+250+50+1200+1500+2000）*3160/1580=12000（元）海洋费用=800*8.25*2=13200（元）保险费=13.8*8.25*110%*1%*3160=3957.426（元）佣金=13.8*8.25*5%*3160=17988.3（元）总额=12000+13200+3957.43+17988.3=47145.73（元）合同利润额=收入-支出=销售收入+退税收入-购货总成本-费用=359766+23092.31-300200-47145.73=35512.58合同利润率=利润额/销售收入=9.87%2、NC904销售总收入=7.6*8.25*4264=267352.8（元）购货总成本=55*4264=234520 （元）总退税收入=55*4264*0.09/1.17=18040（元）实际采购成本=234520-18040=216480（元）费用细目及总额：国内费用=（1000+250+50+1200+1500+2000）*3160/1580=12000（元）海洋费用=800*8.25=6600（元）保险费用=267352.8*110%*1%=2940.88（元）佣金=7.6*8.25*5%*4264=13367.64（元）总额=6000+6600+2940.88+13367.64=28908.52（元）合同利润额=收入-支出=销售收入+退税收入-购货总成本-费用=267352.8+18040-234520-28908.52=21963.48合同利润率=利润额/销售收入=21963.48/267352.8=8.22%3、NY10216/408销售总收入=11.5*8.25*2104=199617（元）购货总成本=75*2104=157800 （元）总退税收入=75*2104*0.09/1.17=12138.46（元）实际采购成本=157800-12138.46=145661.54（元）费用细目及总额：海洋运费=800*8.25*2=13200（元）国内费用=（1000+250+50+1200+1500+2000）*3160/1580=12000（元）保险费用=199617*110%*1%=2195.787（元）佣金=199617*5%=9980.85（元）总额=12000+13200+2195.787+9980.85=37376.637（元）合同利润额=收入-支出=销售收入+退税收入-购货总成本-费用=199617+12138.4615-157800-37376.637=16578.8245利润率=利润额/销售收入=8.31%4、NH91120销售总收入=12.8*8.25*1242=131155.2（元）购货总成本=85*1242=105570（元）总退税收入=85*1242*0.09/1.17=8120.7692（元）实际采购成本=105570-8120.7692=97449.2308（元）费用细目及总额：国内费用=（1000+250+50+1200+1500+2000）*3160/1580=12000（元）海洋费用=800*8.25=6600（元）保险费用=131155.2*110%*1%=1442.7072（元）佣金=131155.2*5%=6557.76（元）总额=6000+6600+1442.7072+6557.76=20600.4672（元）合同利润额=收入-支出=销售收入+退税收入-购货总成本-费用=131155.2+8120.7692-105570-20600.4672=13105.502利润率=利润额/销售收入=10%购货总成本=359766+267352.8+199617+131155.2=957891（元）总退税收入＝23092.31+18040+12138.46+ 8120.7692=61391.54（元）实际采购成本=277076.9+216480+145661.54+97449.2308=736667.67（元）5、费用细目及总额（国内费用，保险费用，海洋费用，佣金）：总国内费用=12000+12000+12000+12000=36000（元）总保险费用=3957.426+2940.88 + 2195.787 +1442.7072=10536.80（元）总海洋费用=13200+6600+13200+6600=39600（元）总佣金= 17988.3 +13367.64+9980.85+6557.76=47894.55（元）合同总利润额=35512.58+21963.48+16578.8245+13105.502=87160.3865（元）合同总利润率=总利润额/总销售收入=87160.3865/957891=9.1%。

还价核算表Shanghai Twin City Trading Co., Ltd

计算过55程*6. 63*1203* 232/(
采购成海本洋运国费内包公干司定垫额款利银息行手保续险费佣总金总额
310* 2138200 *161.060 *71192 07*109.20 08*402.10 68*402.10216 +49628290 .47/8
计算过程
计算结果
货号
客户还价(US$)
计价单位
贸易术语
还价数量
销售利润率
核算单
销售收海入洋国运内费包银干行手续
计算过程
计算结果
保险佣费金(¥)
(利¥)润 (采¥)购成本
/
68777 .28+7 3812 .45/6
计算结果 68777.28 7200
56160 11880
1100 1684.8 865.47 171.94 302.62
3812.45 5.54%
货号
客户还价(US$)
还价采购成本核算
计价单位
贸易术语
还价数量
销售利润率
核算单
销售收海入洋国运内费包银干行手保续险佣费金(¥) (利¥)润 (采¥)购成本
还价核算表
填表日核算规
核算信
2017
还价利还润价成本
年 3 月 19 日
填表人：
陈祎
编 TC-NOM号： HJ0319
进口商 NOM B.V.
货物名称花园家具
装运港 Shanhai
目的港 Rotterdam
货号 MBX-227/MBX-
393
客户还价(US$) 55
核算单
RMB
销售收退入税收入

TMT指标的原理和计算方法

2. TMT指标的重要性
1 驱动创新
优秀的领导团队可以带来多元化的思想和创新的观点，激发组织的创新能力。
2 制定战略
领导层团队具有全局视野和战略规划能力，可以指导企业的发展方向和目标。
3 推动变革
领导团队负责领导组织变革，带领员工适应市场和环境的变化。
3. TMT指标的计算公式
计算TMT指标的常用公式为：
TMT指标
=
（领导团队能力评分 + 多样性评分 + 配合程度评分） / 3
其中，领导团队能力评分衡量领导团队的专业知识和才能，多样性评分衡量团队成员的背景和技能多样性，配合程度评分衡量团队成员之间的协作和配合程度。
4. TMT指标的应用场景
招聘和选拔
企业可以根据TMT指标，制定有效的招聘和选拔策略，找到与组织文化和需求相匹配的领导人才。
TMT指标的原理和计算方法
TMT指标（Top Management Team Index）是衡量企业领导团队质量和功能的重要指标。它可以帮助企业评估领导层的能力、多样性和配合程度，从而促进组织绩效的提高。
1. TMT指标的定义
TMT指标衡量了企业的领导层团队的特征和构成，包括其成员的背景、技能和经验。这个指标可以帮助企业了解领导团队的多样性、聚焦能力和决策效力，从而提高组织的创新性和竞争力。
2 样本问题
如果TMT指标的样本不具备代表性，结果可能会产生偏差，影响分析的准确性。
3 环境因素
TMT指标仅考虑了领导团队本身的情况，未考虑外部环境对其影响的因素。
6. 案例分析
公司A的TMT指标分析
通过对公司A领导团队的TMT指标分析，发现团队的专业知识评分较高，但多样性评分较低。

TMT上海安德公司的出口报价核算

国内费用=(包装费+仓储费+国内运杂费+商检费+报关费+港口费+业务费其他) 出口保险费= X*(1.1+0.7%+0.3%)利润=报价*15%=X*15%退税额=货价*出口退税额=X*9%"三五"牌茶餐具（"THREE FIVES" STAINLESS STEEL）其他商品信息及相关费用信息可以在TMT信息查询系统中查询报出FOBC5 SHANGHAI 和CIFC5 ALEXANDRIA的美元价格货号：S9420-7:1.含税采购成本=350（元/套）退税收入=货价*出口退税率=采购成本/(1+增值税)*出口汇率=350/ (1+17%)*9%=26.9231(元)实际成本=含税成本-退税收入＝350-26.9231=323.0769(元/套)2. 20英尺集装箱装箱量：25/（0.62*0.24*0.46）=365.2408,取整数365箱报价数量：365*1＝365件3.国内费用：仓储费+国内运杂费+包装费+商检费+报关费+港口费+业务费+其他= (500+1100+1400+350+50+600+2000+1000)/365=19.1781(元/套)4.出口运费：3140*8.25/365＝70.9726(元/套)5.出口报价：FOBC5＝（实际成本+国内费用）/（1-佣金率-预期利润率）*人民币汇率＝(323.0769+19.1781)/ [(1-5%-15%)*8.25]＝51.86(美元/套)CIFC5＝（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＝(323.0769+19.1781+70.9726)/[(1-5%-15%-110%*（0.6%+0.4%）)*8.25]＝63.48(美元/套)货号：S83101.含税采购成本=60（元/套）退税收入=货价*出口退税率=采购成本/(1+增值税)*出口汇率=60/ (1+17%)*9%=4.6154(元)实际成本＝采购成本－退税收入＝60-4.6154＝55.3846(元/套)2.20英尺集装箱装箱量：25/(0.62*0.24*0.46) =365.2408,取整数365箱报价数量：365*10＝3650件3.国内费用：(500+1100+350+50+600+2000+1000+1400)/3650＝1.9178(元/套)4.出口运费：3140*8.25/3650＝7.0973(元/套)5.出口报价：FOBC5＝（实际成本+国内费用）/[（1-佣金率-预期利润率）*人民币汇率] ＝(55.3846+1.9178)/ [(1-5%-15%)*8.25]＝8.68(美元/套)CIFC5＝（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）＝(55.3846+1.9178+7.0973)/ /[(1-5%-15%-110%*（0.6%+0.4%）)*8.25]＝9.89(美元/套)货号：S63201.含税采购成本=120（元/件）实际成本＝采购成本－退税收入＝120-120*9%/(1+17%)＝110.7692(元/件)2.20英尺集装箱装箱量：25/(0.675*0.45*0.274)= 300.3815，取整300箱报价数量：300*6＝1800件3.国内费用：(500+1100+350+50+600+2000+1000+1400)/1800＝3.8889(元/件)4.出口运费：3140*8.25/1800＝14.3917(元/件)5.出口报价：FOBC5＝（实际成本+国内费用）/（1-佣金率-预期利润率）*人民币汇率＝(110.7692+3.8889)/ [(1-5%-15%)*8.25]＝17.37(美元/件)CIFC5＝（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）＝（110.7692+3.8889 +14.3917）/ [(1-5%-15%-110%*(0.6%+0.4%))*8.25]＝19.83(美元/件)货号：S51301.含税采购成本=150（元/套）退税收入=货价*出口退税率=采购成本/(1+增值税)*出口汇率=150/ (1+17%)*9 %实际成本＝采购成本－退税收入＝150-150*9%/(1+17%)＝138.4615(元/件)2.20英尺集装箱装箱量：25/(0.675*0.45*0.274）＝ 300.3815，取整300箱报价数量：300*6＝1800件3.国内费用：(500+1100+350+50+600+2000+1000+1400)/1800＝3.8889(元/件)4.出口运费：3140*8.25/1800＝14.3917(元/件)5.出口报价：FOBC5＝（实际成本+国内费用）/（1-佣金率-预期利润率）*人民币汇率＝(138.4615+3.8889)/ [(1-5%-15%)*8.25]＝21.57(美元/件)CIFC5＝（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）＝(138.4615+3.8889+14.3917)/ [(1-5%-15%-110%*(0.6%+0.4%))*8.25]＝24.08(美元/件)。

tmt系统外贸实务操作答案林生贸易

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548ADD: 548 YANPING ROAD，SHANGHAI 号电话：0086－021－TEL: 0086－021－传真：0086－021－FAX: 0086－021－Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeDATE: MARCH 2, 2001 Fax:065-7890023Dear 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 soundquality 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.MANAGERXXX操作二：报价参考商品：光明牌绘图机货号：SBT－1211.实际成本＝780×＝7202.国内费用：一个20'集装箱可装纸箱数＝25/××＝173国内费用＝10+(1000+1000+350+50+500+2000+1000)/173＝3.出口运费＝(1100×/173＝＝(720++/[ ＝＝(720+/[ ＝货号：70031.实际成本＝680×＝2.国内费用：一个20'集装箱可装纸箱数＝25/××＝285国内费用＝10+(1000+1000+350+50+500+2000+1000)/285＝3.出口运费＝(1100×/285＝＝++/[ ＝＝+/[ ＝货号：SDM-021.实际成本＝850×=2.国内费用：一个20'集装箱可装纸箱数＝25/××＝129国内费用＝10+(1000+1000+350+50+500+2000+1000)/129＝3.出口运费＝(1100×/129＝＝++/[ ＝＝+/[ ＝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548ADD: 548 YANPING ROAD，SHANGHAI 号电话：0086－021－TEL: 0086－021－传真：0086－021－FAX: 0086－021－Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeDATE: MARCH 12, 2001Dear Madam,We are glad to have received your inquiry .You may be aware that wooden cases add to both packing fees and freight, so cheaper packing in cartons will be in your interest. We assure you the seaworthiness of our cartons. For any losses caused by defects of our products, your customers can get full refunds; for other losses, they can receive replacements of spare parts for half charge.Meanwhile, please pay attention to the following points:1)We usually finance our trade with foreign customers, esp. for first transactions, by L/C at sight . Maybe you can obtain such favorable payment terms as D/P if future business develop to our mutual satisfaction.2)If transactions are concluded on CIF or CFR basis, we do not want to put you in the trouble of contacting shipping companies or arranging shipment.3)The goods will be inspected by Shanghai Inspection Bureau. Your representative can be present if it is necessary.As you can see, the above terms and conditions take the interests of both parties into consideration , so we hope you can also accept them so as to facilitate our future business. We are now glad to make you the following offer:Unit Price(USD) .Pc./ctn.Mea. . . .FOBC5 CIFC5(US$)(cm)(kg)(kg)(pcs)(US$)SBT-121180x60x3025231737003170x50x252523285SDM-02185x65x352523129Packing:To be packed in cartons of 1 pc. eachShipment:To be effected within 30 days of receipt of the related L/C.Payment:By irrevocable L/C at sight opened through a bank acceptable to the Seller. Our accounting bank is the Bank of China, Shanghai Branch.Insurance:For 110% invoice value covering All Risks & War Risk as perdated 1/1/1981.We look forward to receiving your initial order.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGER操作四：还价参考货号：SBT-121(设还价利润率为x)，则：107＝(720++/＝－ /107＝×100％＝%利润额为：107*(720++/ ＝（美元）/台货号：700392＝++/x＝ /92＝－ /92＝×100％＝%利润额为：92*＝（美元）/台货号：SDM-02 119＝++/x＝ /119＝×100％＝%利润额为：119*＝（美元）/台二、再次报价核算参考答案货号：SBT－121CIFC5＝(720++/[＝FOBC5＝(720+/[货号：7003 CIFC5＝++/[＝FOBC5＝+/[货号：SDM-02 CIFC5＝++/[＝FOBC5＝+/[＝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ADD: 548 YANPING ROAD，SHANGHAI电话：0086－021－TEL: 0086－021－传真：0086－021－FAX: 0086－021－Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeDate: March 22, 2001Dear Madam,Thank you for your fax, but we are regretful to learn of your opinion on our quotatioFor your information, Japanese makers usually ask for full charges for replacement major parts, and South Korean suppliers commonly effect shipment 60 days after receipt the related Ls/C. So which one would you like to choose: a lower price with condition service, or a higher price with complete and dependable serviceBut since this is going to be the first transaction between us and our products a new to your customers, we are ready to make you the following new offer:Art. No.Unit Price CIFC5 SINGAPOREFOBC5SHANGHAISBT-1217003SDM-02Since our manufacturing department has already received a lot of indents, please pla your order with us as soon as possible.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERXXX操作六：成交参考总货款收入：（成交总额）285×94＋129××＝总购货成本:285×680＋129×850＝总退税收入：×9％/(1+17%)＝出口运费：1100×2×＝出口保险费：×110％×%＝客户佣金：×5％＝国内费用：10×（285＋129）＋5900×2＝总利润额：＋－－－－－＝利润率：÷×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ADD: 548 YANPING ROAD，SHANGHAI电话：0086－021－TEL: 0086－021－传真：0086－021－FAX: 0086－021－Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeDate: April 1st 2001Dear Madam,We are pleased to book your order and are enclosing the Sales Confirmation No. LS-BRTSC 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 y can receive the goods on time.Thank for your cooperation.With best regard.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERXXX操作七：合同参考 <2>SALES CONFIRMATIONS/C No.: LS-BRTSC07Date: April 1st 2001The Seller:SHANGHAI LINSHENG TRADING CO. LTD The Buyer: BRIGHT STATIONERY CO.Address:548 YANPING ROAD Address: 125 SUNFLOWER PLAZASHANGHAI,SINGAPO CHINACommodity & SpecificationsQUAN...MEAS.UnitPrice(US$)AMOUNT(US$)BRIGHT BRAND DRAFTING MACHINE(SET)(KG)(KG)(CM)CIFC3 NEWYORK. 7003 . SDM-022********X50X25 129252385X65X35TOTAL CONTRACT VALUE:SAY US DOLLAR FORTY-TWO THOUSAND SEVEN HUNDREDEIGHTY-EIGHT AND CENTS FIFTY-EIGHT ONLYPACKING:TO BE PACKED IN CARTONS OF ONE EACH, TOTAL 414 CARTONS ONLY.SHIPMENT:TO BE EFFECTED BY THE SELLER FROM SHANGHAI TO SINGAPORENOT LATER 31TH MAY,2001 WITH PARTIALSHIPMENT AND TRANSHIPMENT NOT ALLOWED.PAYMENT:THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THESELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THESELLER BEFORE APRIL 25 2001 AND REMAIN VALID FOR NEGOTIATION INCHINA UNTIL THE 15TH DAY AFTER THE TIME OF SHIPMENT.THE SELLER SHALL COVER THE INSURANCE FOR 110% OF TOTAL INVOICE INSURANCE:VALUE AGAINST ALL RISKS AND WAR RISKS AS PER AND SUBJECT TORELEVANT OCEAN MARINE CARGO CLAUSES OF PEOPLE'S INSURANCECOMPANY OF CHINA DATED 1/1/1981.Confirmed by:THE SELLER THE BUYERSHANGHAI LINSHENG TRADING CO. LTD.XXX操作八：审证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ADD: 548 YANPING ROAD，SHANGHAI电话：0086－021－TEL: 0086－021－传真：0086－021－FAX: 0086－021－审证意见信用证存在的问题需要修改的理由国外到期易产生逾期交单受益人地址有误易出现单、证不符信用证金额有误无法全额出运货物投保加成错误增加保费支出投保依据的条款制订的日期有误与实际不符包装条款不妥增加包装支出操作九：改证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ADD: 548 YANPING ROAD，SHANGHAI电话：0086－021－TEL: 0086－021－传真：0086－021－FAX: 0086－021－Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeFax:065-7890023Date: April 25, 2001Dear Madam,Thank you for your L/C . However, we find it contains the following discrepancies:1. THE CREDIT IS TO EXPIRE IN CHINA, NOT IN SINGAPORE.2. THE ADDRESS OF THE APPLICANT SHOULD BE '125 SUNFLOWER PLAZA', NOT '521 SUNFLOWERPLAZA'.3. THE AMOUNT SHOULD BE 'SAY US DOLLARS FORTY-TWO THOUSAND SEVEN HUNDRED EIGHTY-EIGHT AND CENTS FIFTY-EIGHT ONLY'.4. INSURANCE IS TO BE COVERED FOR 110% OF INVOICE VALUE, NOT FOR FULL INVOICE VALUE PLUS 110%.5. THE CIC SHOULD BE DATED 01/01/1981, INSTEAD OF 01/01/1980.6. GOODS SHOULD BE PACKED IN CARTONS, NOT IN WOODEN CASES.Please ask your banker to amend the L/C accordingly, and please see to it that the L/C amendment reach us before April 30, 2001, so that you can receive the goods without delay.With Best Regards.Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERXXX操作十：订舱参考 <1>公司编号: BH07LS 出口货物订舱委托书日期: 9-May-011)发货人SHANGHAI LINSHENG TRADING CO. LTD.548 YANPING ROADSHANGHAI CHINA 4)信用证号码 BRT-LSLC075)开证银行 DBS BANK 6)合同号码 LS-BRTSC07 7)成交金额 US$8) 装运口岸 SHANGHAI9)目的港 SINGAPORE2)收货人 TO ORDER10)转船运输 NO11)分批装运 12)信用证效期 15-Jun-01 13)装船期限 31-May-0114)运费 PREPAID15)成交条件 CIFC5SINGAPORE16)公司联系人 XXX17)电话/传真 021－3)通知人BRIGHT STATIONERY 125 SUNFLOWER PLAZA,SINGAPORE 18)公司开户行 Bank ofChina19)银行帐号 3520)特别要求21)标记唛码 22)货号规格 23)包装件数 24)毛重 25)净重 26)数量 27)单价 28)总价BRIGHT BRAND DRAFTING MACHINES CIFC5 SINGAPOREBRIGHT7003285CTNS7125KGS 6555KGS 285SETS USD94SINGAPORE SDM02129CTNS3225KGS2967KGS129SETSC/NO. 1-41429)总件数30)总毛重31)总净重32)总尺码33)总金额414CTNS10350KGS9522KGS US$34)备注操作十：订舱参考 <2> C O M M E R C I A L I NV O I C E1) SELLER3) INVOICE NO.4) INVOICE DATE SHANGHAI LINSHENG TRADING .LS-BRTINV079-May-01548 YANPING ROAD5) L/C NO.6) DATE SHANGHAI CHINA BRT-LSLC0714-Apr-01ISSUED BYDBS BANK2) BUYER8) CONTRACT NO.9) DATEBRIGHT STATIONERY CO LS-BRTSC071-Apr-01125 SUNFLOWER PLAZA10) FROM11) TO SINGAPORE SHANGHAI SINGAPORE12) SHIPPED BY13) PRICE TERMCIFC5 SINGAPORE18)14) MARKS15) DESCRIPTION OF GOODS 16) QTY.17) UNIT PRICEAMOUNT(USD)BRIGHT BRAND DRAFTINGCIFC5 SINGAPORE MACHINESBRIGHT7003285SETSSINGAPORE SDM02129SETSC/TOTAL:19)TOTAL VALUESAY US DOLLARS FORTY-TWO THOUSAND SEVEN HUNDRED EIGHTY-EIGHT AND FIFTY EIGHT ONLY20) CERTIFICATIONAS PER SALES CONFIRMATION21)PACKING7003 TO BE PACKED IN 285 CTNS OF ONE EACHSDM02 TO BE PACKED IN 129 CTNS OF ONE EACHTATAL FOUR HUNDRED AND FOURTEEN CARTOONS ONLY22)GROSS WEIGHT10350KGSL/C NO. BRT-LSLC0723) ISSUED BYSHANGHAI LINSHENG TRADING CO. LTD.24) SIGNATUREXXX6 COPIES操作十：订舱参考 <3>P A C K I N G L I S T1) SELLER3) INVOICE NO.4) INVOICE DATE SHANGHAI LINSHENG TRADING .LS-BRTINV079-May-01548 YANPING ROAD 5) FROM 6) TO SHANGHAI CHINA SHANGHAISINGOPORE7) TOTAL PACKAGES(IN WORDS)FOUR HUNDRED AND FOURTEEN CARTONS ONLY 2) BUYER8) MARKS & NOS. BRIGHT STATIONERY BRIGHT 125 SUNFLOWER PLAZA SINGAPORE SINGAPORE C/9) C/NOS. 10) NOS. & KINDS OF PKGS. 11) ITEM 12)QTY. 13) .(kg) 14) .(kg)15)MEAS(m3)BRIGHT BRAND DRAFTINGMACHINES1-285285 CTNS7003 285 SETS 7125 KGS 6555 KGS M3 286-414 129 CTNS SDM02 129 SETS 3225 KGS 2967 KGSTOTAL: 414 CTNS 414 SETS 10350 KGS 9522 KGSL/C NO. BRT-LSLC0716) ISSUED BYSHANGHAI LINSHENG TRADING CO. LTD.17) SIGNATUREXXX3 COPIES操作十一：报关参考中华人民共和国海关出口货物报关单预录入编号:海关编号:操作十二：投保参考海运出口货物投保单1)保险人：2)被保险人：中国人民保险公司上海林生贸易有限公司8)运输工具:(船名)(航次)HAILING9)装运港:SHANGHAI10)目的港:SINGAPORE11)投保险别:12)货物起运日期:20-May-01 ALL RISKS AND WAR RISKS AS PEROCEAN MARINE CARGO CLAUSESOF PICC DATED 1/1/1981.13)投保日期：14)投保人签字：15-May-01上海林生贸易有限公司XXX操作十二：装船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ADD: 548 YANPING ROAD，SHANGHAI电话：0086－021－TEL: 0086－021－传真：0086－021－FAX: 0086－021－Sales ManagerBright Stationery Co.125 Sunflower PlazaSingaporeDATE: May 15th 2001Dear Madam,Thank you for your fax.This is to inform you that 414 cartons of Bright Brand drafting machines under S/C No. LS-BRTSC07 have been loaded on board . Hailing , which will be sailing on May 20, 2001 The B/L No. is LS-BRTBL07, and the total invoice value is US$42,. We are confident that you will find the goods totally satisfactory to your customers.With best regards!Yours sincerely,SHANGHAI LINSHENG TRADING CO. LTD.MANAGERXXX操作十三：议付参考 <1>BILL OF EXCHANGENo.LS-BRTINV07For US$SHANGHAI27-May-01(amount in figure)(place and date of issue)At*****************sight of this F IRST Bill of exchange(SECOND being unpai pay to BANK OF CHINA, SHANGHAI BRANCH or order the sum ofUS DOLLARS FORTY-TWO THOUSAND SEVEN HUNDRED EIGHTY-EIGHT AND CENTS FIFTY-EIGHT ONLY(amount in words)Value received for414 CARTONS of DRAFTING MACHINES( quantity )( name of commodity )Drawn under DBS BANKL/C No.BRT-LSLC07dated14-Apr-01To:DBS BANK For and on behalf ofTRADE SERVICES DEPARTMENT SHANGHAI LINSHENG TRADING CO. LTD.6 SHENTON WAY, DBS BUILDING TOWER TWOSINGAPORE, 0106XXX(Signature)操作十三： <2>B I L L O F L A D I N G11)MARKS 12) NOS. & KINDS OF PKGS. 13)DESCRIPTION OF GOODS14) .(kg)15) MEAS(m3)BRIGHT414 CARTONS BTIGHT BRAND DRAFTING MACHINES10350SINGAPORE ART. NO. 7003C/NO. 1-414ART. NO. SDM-02FREIGHT PREPAIDL/C16)TOTAL NUMBER OF CONTAINERSSAY FOUR HUNDRED AND FOURTEEN CARTONS ONLYOR PACKAGES(IN WORDS)19)DATE20-May-0120)BYCOSCO-MIDSON SHIPPING INC林自强林自强ENDORSEMENT: SHANGHAI LINGSHENG TRADING .X X X 3 COPIES操作十三：议付参考 <3>C O M M E R C I A L I N V O I C E1) SELLER3) INVOICE NO.4) INVOICE DATE SHANGHAI LINSHENG TRADING .LS-BRTINV079-May-01548 YANPING ROAD5) L/C NO.6) DATESHANGHAI CHINA BRT-LSLC0714-Apr-01ISSUED BYDBS BANK2) BUYER8) CONTRACT NO.9) DATEBRIGHT STATIONERY CO LS-BRTSC071-Apr-01125 SUNFLOWER PLAZA10) FROM11) TOSINGAPORE SHANGHAI SINGAPORE12) SHIPPED BY13) PRICE TERMHAILING CIFC5 SINGAPORE14) MARKS15) DESCRIPTION OF GOODS 16) QTY.17) UNIT PRICE18) AMOUNT(USD)BRIGHT BRAND DRAFTING MACHINES CIFC5 SINGAPOREBRIGHT7003285SETSSINGAPORE SDM02129SETSC/TOTAL:19)TOTAL VALUESAY US DOLLARS FORTY-TWO THOUSAND SEVEN HUNDRED EIGHTY-EIGHT AND FIFTY EIGHT ONLY20) CERTIFICATIONAS PER SALES CONFIRMATION21)PACKING7003 TO BE PACKED IN 285 CTNS OF ONE EACHSDM02 TO BE PACKED IN 129 CTNS OF ONE EACHTATAL FOUR HUNDRED AND FOURTEEN CARTOONS ONLY22)GROSS WEIGHT10350KGSL/C NO. BRT-LSLC0723) ISSUED BYSHANGHAI LINSHENG TRADING CO. LTD.24) SIGNATUREXXX5 COPIES操作十三：议付参考 <4>中国人民保险公司THE PEOPLE'S INSURANCE COMPANY OF CHINA总公司设于北京一九四九年创立Head office: BEIJING Established in 1949保险单保险单号次INSURANCE POLICY POLICY NO.LS-BRTB中国人民保险公司 ( 以下简称本公司 )THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE'S INSURANCE COMPANY OF CHINA ( HEREINAFTER CA COMPANY" )根据AT THE REQUEST OF SHANGHAI LINSHENG TRADING .(以下简称被保险人 ) 的要求，由被保险人向本公司缴付约( HEREINAFTER CALLED " THE INSURED " ) AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMP定的保险，按照本保险单承保险别和背面所载条款下列INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF T 特款承保下述货物运输保险，特立本保险单AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREONBRIGHT414 CARTONS DRAFTING MACHINES US$SINGAPOREC/总保险金额:TOTAL AMOUNT INSURED:SAY US DOLLARS FORTY-SEVEN THOUSAND AND SIXTY-EIGHT ONLY保费费率装载运输工具PREMIUM AS ARRANGED RATE AS ARRANGED PER CONVEYANCE SS.HAILING开航日期自至SLG. ON OR ABT.AS PER BILL OF LADING FROM SHANGHAI TO SINGAPO 承保险别:COVERING ALL RISKS AND WAR RISKS FOR 110% OF INVOICE VALUE AS PER AND SUBJEC CONDITIONSMARINECARGO CLAUSES OF THE PEOPLES INSURANCE COMPANY OF CHINA DATED 1/1/1981.L/C NO. BRT-LSLC07所保货物，如遇出险，本公司凭本保险单及其他有关证件给付赔款。

上海闵华进出口公司TMT实习操作8

操作八：审证提示操作要求操作八：审核信用证请根据审证的一般原则和方法对收到的信用证进行认真细致的审核，列明信用证存在的问题并陈述要求改证的理由。

操作提示操作八：审证提示（一）信用证同合同比较，常会出现的问题：1．L/C的商品货号与合同不符。

2．金额（大写/小写）与合同不一致。

3．L/C条款与合同相应条款不符。

（例如：保险条款在合同中写明All Risks as per C.I.I dated 1/1/1982. 但L/C显示War Risk and All risks. ）4．付款方式不符合同要求。

（例如：合同中为by sight L/C, 而信用证中为draft at 30days' sight. ）注意：信用证的规定可以比合同条款宽松。

（二）信用证本身常出现的问题：1．注意L/C的到期地点。

2．信开本信用证应写明"subject to UCP 500"。

3．注意信用证"三期"，即：有效期、装运期和交单期。

4．L./C中的"软条款"。

（例如：要求卖方提交客检证书；正本B/L全部或部分直寄客户。

）上海闵华进出口有限公司Shanghai Minhua Imp. & Exp. Co.,Ltd.地址：中国上海中山北路1202号联谊大厦9012室电话：0086-21-64537876传真：0086-21-64537843ADD: Rm.9012 Union Building,1202 Zhongshan Road (N), Shanghai, China TEL: 0086-21-64537876FAX: 0086-21-64537843上海闵华进出口有限公司Shanghai Minhua Imp. & Exp. Co. , Ltd. Add: Rm.9012 Union Building,Fax: 86-21-645378431202 Zhongshan Road (N), Tel: 86-21-64537876Shanghai, ChinaFUJIDA TRADING CO.，LTDADD: TOKYO FUJIDA BUILDING，11－2FUJIDA 1－CHOME，CHIYODAKUTOKYO 102，JAPAN解答如下：审证意见信用证存在的问题需要修改的理由1.国外到期 1. 易产生逾期交单2.投保险别有误 2.增加保费支出3.投保加成错误 3.增加保费支出4.信用证金额有误 4.无法全额出运货物5.两个品种货号有误 5.与实际出运货号不符6.三分之二正本提单议付不妥 6.受益人控制货权有风险7.三分之一正本提单直寄不妥7.受益人控制货权有风险8.受益人地址有误8.易出现单、证不符。

上海闵华进出口公司TMT作业—操作二

1.操作要求操作二：出口报价核算商品：15件茶具220CC咖啡杯碟16件厨房杂件20头餐具货号：NF91115 NC904 NY10216/408 NH91120 出口退税率：9％国内费用：（按一个20英尺集装箱计）运杂费1000元；商检费250元；报关费50元；港区港杂费1200元；业务费1500元；其它费用2000元。

保险：成交金额基础上加成10％投保中国人民保险公司海运货物保险条款中的水渍险、碰损破碎险和战争险，费率分别为：0.5%、0.3%、和0.2%；其他：我公司要求的预期利润为出口成交价格的10％；客户要求的佣金为5%；其他商品信息及相关费用信息你可以在TMT信息查询系统中查询核算要求:请根据上述条件并结合外方报价要求, 以美元为报价单位进行出口报价核算，分别算出FOBC5和CIFC5价格, 并列出详尽的核算过程。

（小数保留至4位，小于1时保留至5位，美元报价取小数后2位）2.操作提示操作二：报价提示1. 有关商品的资料、税率、汇率等可进入"信息查询系统"查询。

2. 明确FOB、CFR、CIF等不同术语的价格构成。

3. 清楚成本、各项费用和利润的计算依据。

4. 在计算集装箱所装货物的箱数时，应取整。

(如：计算得出结果为192.88，应取192箱)5. 出口定额费属国内费用，其费率的计费基础为含税的采购成本。

出口报价核算商品：15件茶具220CC咖啡杯碟16件厨房杂件20头餐具货号：NF91115 NC904 NY10216/408 NH91120出口退税9％率：（按一个20英尺集装箱计）国内费用：运杂费1000元；商检费250元；报关费50元；港区港杂费1200元；业务费1500元；其它费用2000元。

TMT-5合同签订

装运期（Time of Shipment)
③ 分批装运分批装运需要具体说明分几批，从何时开始，是
否每批等量装运，按月分批还是按季或星期。句型：in …equal monthly/weekly/quarterly
installments beginning from… 例如：从五月开始分三批按月等量装运
装运期（Time of Shipment)
掌握以下几种表达方法 ① 某年某月（英文先写月，后写年）
例如：2003年10月——In October 2003或 During October 2003 或 October 2003 ② 转船在某地转船用介词短语：“with transshipment at …”表示。例如：2003年5月在哥本哈根转船In May 2003 with transshipment at Copenhagen 不允许转船的英文表达有:Transshipment not allowed, Not permitted, Prohibited等。
yellow Type（or Model）No.153 Art.No.7707 30x36 72x69 yards
数量（Quantity）
数量通常用数字表示，计量单位用英文单词或缩写。
中文 5000打 500箱 1000纸板箱 3000套 10000公吨 65000码
唛头条款：一般由买方或卖方选定,英文用“at one´s option” 来表达。例如：
由买方选定 at Buyer´s option 由卖方选定 at Seller´s option 保险条款：常见的险别： ① 平安险（Free from Particular Average——F.P.A) ② 水渍险（With Average—W.A 或With particular Average——W.P.A) ③ 一切险（All Risks）附加险 ① 一般附加险 ② 特殊附加险

TMT-4出口还价核算和还盘

解：成交价: 96.47 X(1-5%)=91.65美元成交金额: 91.65X1000 X8.25=756,112.50 元实际总成本: 600 X1000 = 600,000元国内总费用: 25 X1000＋2000 = 27,000元总运费: 10 X1000 X8.25 = 82,500元总保费: 756112.5 X110% X1% = 8,317.24元总利润额: 756112.5-600000-27000-82500-8317.24 = 38,295.26元
—调整利润率重新报价。
我公司拟出口全棉男式衬衫1,000打至某港口,其中: 购货成本：650元/打；增值税：17％，退税率：9％；国内费用：25元/打；海运运费：10美元/打；保险：加成10％，费率为1％；预期利润率：10％；汇率：8.25：1 5）外方不同意数量加倍，我公司决定在购货成本仍为650元每打的情况下把利润率降低5％，请问重新报价为多少？解: 实际成本：650 － 650 X9％/（1＋17％）= 600 元/ 打国内费用:27元/打; 海运运费:10美元/打 CIF报价: (600+27)/8.25+10 86 1-5%-110% X1% = 0.939 = 91.59 美元
今天任务：
1. 根据外商的还盘函，计算公司的利润总额和销售利润率。
2. 计算若接受客户还价，公司与供应厂商谈判的单位采购成本的底线。
3. 按我方确定的降价幅度向外商再次报价。
4. 编写《实验报告三---出口还价核算和还盘》本次练习注意
1. 利润：按总额计算、人民币
2. 实际成本：按单价、人民币 3. 报价：单价、美圆、注意信函格式 4. 提交作业为“实验四出口还价”，文件名为 “04calcu.exl”；实验五出口还盘”，文件名为 “05ctoffer.doc” 。

国际贸易模拟(TMT)复习

TMT复习纲要我方公司简介：名称：上海天勤贸易有限公司（Shanghai Tian Qin Trading Co., Ltd.）地址：上海市茂名南路205号瑞金大厦1105室（Room 1105, Ruijin Bldg., 205 South Maoming Road, Shanghai, P.R.C.）法定代表人：薛诚伟总经理：张世涛业务主管：叶祺电话：0086-21-64723166传真：0086-21-64723225公司类型：有限责任公司（国内合资）注册资本：人民币伍佰万元成立日期：一九九五年七月三十一日开户银行：中国银行卢湾支行银行帐号：022894-58706123825435企业组织机构代码：17845935-6海关注册代码：3105966235主营业务：中高档儿童自行车、成人自行车和电动自行车对方公司简介：Name: Haram Araby International Co.Address: 202 El Thawra St. Heliopolis, Cairo, Egypt采购部经理：Hamadi Mounir 先生电话：0020-2-7923877传真：0020-2-7923895结识地点：2010年德国科隆国际婴幼儿及少儿用品展览会（Kind + Jugend 2010）CE: Conucil of Europe 欧洲理事会ODM: Original Design Manufacture 原始设计制造商OEM: Original Equipment Manufacture 原始设备制造商一、建立业务关系:建立业务关系函的基本结构：1、信息来源2、致函目的3、公司介绍4、产品介绍5、盼望答复有时会询问对方的往来银行的目的：通过银行进行资信调查。

商务英语书信的基本格式：1、信头（Heading）月份不要用数字来代表2、信内地址（Inside Address）收信人的姓名、公司名称、地址。

上海闵华进出口公司TMT实习操作7—2(出口签约—销售合同)

上海闵华进出口公司T M T实习操作7—2(出口签约—销售合同)操作7—2：出口签约—销售合同，如下：SALES CONFIRMATIONS/C No.: MH-FJDSC08 Date: April 1st 2003The Seller:SHANGHAI MINHUA IMP./EXP. CO.,LTD T he Buyer: FUJIDA TRADING CO., LTD. Address: RM. 9012 UNION BUILDING, Address: TOKYO FUJIDA BUILDING, 11-2 12O2 ZHANGSHAN ROAD(N),FUJIDA 1-CHOME, CHIYODAKUSHANGHAI, CHINATOKYO 102, JAPANPACKING:NF911151 SET/BOX, 4 BOXES/CTN, 395CTNS/20'FCL, TOTAL 790CTNS IN2 20'FCLNC904HALF DOZ./BOX, 8 BOXES/CTN, 533CTNS/20'FCL, TOTAL 533CTNS IN 1 20'FCLNF10216/4081 SET/COLAR BOX,2 BOXES/CTN, 526CTNS/20'FCL,TOTAL 1052 CTNS IN 2 20'FCL NH911201 SET/COLAR BOX,2 BOXES/CTN, 621CTNS/20'FCL, TOTAL 621CTNS IN 1 20'FCLTOTAL: 2996 CARTONSPORT OF LOADING &FROM SHANGHAI TO YOKOHAMADESTINATION:SHIPMENT:TO BE EFFECTED BY THE SELLER DURING MAY 2003WITH PARTIAL SHIPMENTS AND TRANSSHIPMENT PROHIBITED.PAYMENT:BY IRREVOCABLE LETTER OF CREDIT AT 30 DAYS' SIGHT OPENEDBY THE BUYERTHROUGH A BANK ACCEPTABLE TO THE SELLER TO REACH THESELLER BEFOREAPRIL 25TH 2003 AND REMAIN VALID FOR NEGOTIATION INSHANGHAI UNTILTHE 15TH DAY AFTER THE AFORESAID TIME OF SHIPMENT.INSURANCE:TO BE COVERED BY THE SELLER FOR 110% OF TOTAL INVOICEVALUE AGAINST W.P.A.,RISK OF CLASH&BREAKAGE AND WAR RISK AS PER AND SUBJECTTO RELEVANT OCEANMARINE CARGO CLAUSES OF PEOPLE'S INSURANCE COMPANYOF CHINA DATED 1/1/1981.Confirmed by:THE SELLER THE BUYERSHANGHAI MINHUA IMP./EXP. CO., LTD.XXXREMARKS:1. The buyer shall have the covering letter of credit which should reach the Seller 30 days before shipment, failing which the Seller reserves the right to rescind without further notice, or to regard as still valid whole or any part of this contract not fulfilled by the Buyer, or to lodge a claim for losses thus sustained, if any.2. In case of any discrepancy in Quality/Quantity, claim should be filed by the Buyer within 30 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within 15 days after the arrival of the goods at port of destination.3. For transactions concluded on C.I.F. basis, it is understood that the insurance amount will be for 110% of the invoice value against the risks specified in the Sales Confirmation. If additional insurance amount or coverage required, the Buyer must have the consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.4. The Seller shall not hold liable for non-delivery or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natural disasters, war or other causes of Force Majeure, However, the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registered airmail with a certifi-cate issued by the China Council for the Promotion of International Trade attesting such event(s).5. All deputies arising out of the performance of, or relating to this contract, shall be settled through negotiation.In case no settlement can be reached through negotiation, the case shall then be submitted to the China International Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rules.The arbitration shall take place in Shanghai. The arbitral award is final and binding upon both parties.6. The Buyer is requested to sign and return one copy of this contract immediately after receipt of the same.Objection, if any, should be raised by the Buyer within it is understood that the Buyer has accepted the terms and conditions of this contract.7. Special conditions: ( These shall prevail over all printed terms in case of any conflict.)。

上交所收费标准

成交金额付
付结算单位交证监机构
大宗交易的
付
结算单位交上交所
交易经手费费率是正常
标准的90%
结算单位交上交所
付
主承销商付，其他券商收
付结算单位交上交所
收
主承销商付，其他券商收
（2）同时在固定收益证券综合电子平台和集中竞价撮合交易平台
证券品种
收费项目
费率
计算对象
买方结算参与人
卖方结算参与人
大宗交易的交易经手费费率是正常标准的90%
付
付
付
付
付
付投资者交税务机关
大宗交易的
交易经手费
费率是正常
标准的
70%；
大宗交易专
A股
经手费 0.00011 成交金额付
付结算单位交上交所场的交易经
手费费率是
正常标准的
10%，优惠
期至2008年
12月31日结
束。
B股投资基金
ETF 权证交易
证管费 0.00004 印花税 0.001
成交金额付
证管费 0.00001 成交金额付
204001（1天）经手费 0.0000005 成交金额付
204002（2天）经手费 0.000001 成交金额付
204003（3天）经手费 0.0000015 成交金额付
证券账户 204004（4天）经手费 0.000002 成交金额付
付
结算风险基
付
金管理办法
付
》的有关规定，自2008
付
年1月1日
付结算单位交证券结算起，仅对交
成交金额付
付风险基金，由登记结纳期未满一

TMT5 上海林生贸易公司报价核算表

包装
件数 / 20'FCL
件数 / 40'FCL
132
291
出口退税包额干费 (¥)
计算过程8000/1 1171%00*/11 32
包装方式
毛重 kg
净重 kg
1台/纸箱
67
57
数量 / 20'FCL
数量 / 40'FCL
132
291
核算单位：
长 cm 宽 cm 120 35 报价数量 132
核算单位：
计算结果 717.9487
23.913 224 52.5
73.3696
855
CFR=5
600-
5600/1
17%*1
5%+56
00*4%
+5600*
7.5%*4
CFR (US$)
5/360+ 1100/4
867
6+500*
6.75/46
+CIF*0
.2%+CI
F*10%
CFR/6.
75=CF
FOB (US$)
计算过程 5600/1 17%*1 5%
1100/4 6
5600*4 %
5600*7 .5%*45 /360
500*6. 75/46 FOB=5 6005600/1 17%*1 5%+56 00*4% +5600* 7.5%*4 5/360+ 1100/4 6+FOB *0.2%+ FOB*1 0% FOB/6. 75=FO B(US$)
794
805
CIF=52
00-
5200/1
17%*1

沪深交易所交易规则差异对照表

（二）基金、债券交易申报价格最高不高于前收盘价格的150%，并且不低于前收盘价格的70%。
集合竞价阶段的债券回购交易申报无价格限制。
连续竞价阶段规则如下：
（一）申报价格不高于即时揭示的最低卖出价格的110%且不低于即时揭示的最高买入价格的90%；同时不高于上述最高申报价与最低申报价平均数的130%且不低于该平均数的70%；
（三）债券质押式回购非上市首日开盘集合竞价的有效竞价范围为前收盘价的上下100%，连续竞价、收盘集合竞价的有效竞价范围为最近成交价的上下100%(3.4.4)。
分集合竞价阶段和连续竞价阶段确定不同的有效申报。集合竞价阶段规则如下：
（一）股票交易申报价格不高于前收盘价格的900%，并且不低于前收盘价格的50%；
市价申报方式采用对手方最优价格申报本方最优价格申报最优五档即时成交剩余撤采用最优五档即时成交剩余撤销申报和最优五档即时成交剩余转限价申报两销申报即时成交剩余撤销申报以及全额成交或撤销申报共五种方式
两所交易规则差异对照表
深交所
上交所
席位
保留了席位概念，同时新增加了交易权限管理的条款。
用参与者交易业务单元的概念取代了交易席位的概念(2.1.1)，增加了交易权与交易业务单元一节(2.2.1、2.2.2、2.2.3)。
（三）基金单笔交易数量不低于300万份，或者交易金额不低于300万元人民币；
（四）债券单笔交易数量不低于1万张（以人民币100元面额为1张），或者交易金额不低于100万元人民币；
（五）债券质押式回购单笔交易数量不低于1万张（以人民币100元面额为1张），或者交易金额不低于100万元人民币。
（六）多只A股合计单向买入或卖出的交易金额不低于500万元人民币，且其中单只A股的交易数量不低于20万股。

华理国贸杰依公司还价核算表JY-HAK-HJ0919

/
47113.56 5.90%
货号
BBJY530
核算单
销售收退入税收入
采购成海本洋运国费内包公干司定垫额款利银息行手保续险费佣总金总额
利润总销额售利润
客户还价(US$) 14.6
计价单位 pc
贸易术语 CIF
还价数量 5040
采购成本(¥) 98
pc
计算过程
14.6*5040*6.75 98*5040/(1+0.17)*0.16
销售利润率 12.00%
18.4*6.75 1850/6432*6.75
1000/6432 18.4*0.25%*6.75 18.4*110%*0.8%*6.75
计算结果 124.2 1.9415 0.1555 0.3105 1.0930
佣金 (¥)
利润 (¥)
采购成本 (¥)
/ 18.4*12%*6.75
计算结果 124.2
1.9415 0.1555 0.3105 1.0930
/ 14.9040 116.64
货号 BBJY210
客户还价(US$) 18.4
核算
单
pc
位：
销售收入 (¥)
海洋运费 (¥)
国内包干费(¥)
银行手续费(¥)
保险费(¥)
计算过程
计价单位 pc
贸易术语 CIF
还价数量 6432
计算过程
18.4*6.75
1850/6432*6.75
1000/6432
18.4*0.25%*6.75 18.4*110%*0.8%*6.75
/ 18.4*12%*6.75
(124.2-1.9415-0.1555-0.3105-1.0930-14.904)/(1-16%/(1+17%)+3.5%+7%/360*45)

(操作一-十五)上海双城国际贸易公司TMT实训

双城（集团）国际贸易公司2010-06-29 20:40:01| 分类：国贸实训作业| 标签：|字号大中小订阅操作一：建交参考双城（集团）国际贸易公司TWINS CITY GROUP INT'L TRADE CORP.地址：中国上海中山西路ADDR：SUITE 508,CONCH BUILDING 1271号海螺大厦508室1271 ZHONGSHAN RD(W)SHANGHAI, CHINA电话：86-21-62193941 TEL：86-21-62193941传真：86-21-62193977 FAX：86-21-62193977TO: N.V. NOM DA TE: March 2, 2001DEAR SIRS,We learned that you are a well-known importer of light industrial products in Europe, we take the liberty to write to you for the hope of establishing business relationship with you.We are an international trade corporation specialized in this line of business. From 1992, our total export volume has reached over 1 billion US dollars. We are developing to become one of the largest trading corporations in this area nationwide.We take great efforts to increase commodity types rather than quantity to promote the flexibility of competing in the world market. Above all, our clients' demands are always the first to be considered. The commodities we are now exporting are over 400 kinds with more than ten thousand specifications. We are also processing with supplied materials, samples and brands. The commodity we'd like to recommend to you is our " Fortune" brand aluminum outside garden furniture. It is specially designed for European market. We have sent our latest catalogue to you by airmail. As you will see, it is very romantic and beautiful for its lightness, graceful design and excellent craftsmanship. Further more, it can be disassembled so that it is easier for carrying. Some technique has won Chinese patent. And we are applying for European patent at present. We think this product will appeal to the most selective customers at your end.For any information as to our credit standing, please refer to the Bank of China, Shanghai Branch.Yours faithfully,TWINS CITY GROUP INT' TRADE CORP.XXX操作二：报价参考商品：幸运牌铸铝公园桌椅货号：DS-1-A1. 实际成本：400－(400/1.17)*8%＝372.6496 (元)2. 一个20'集装箱的货量：25/(0.5*0.4*0.378)＝330(箱)3. 国内费用＝(1700+50+1110+1500+1250)/330＝17.00 (元)4. 出口运费(USD)＝1980/330＝6.00 (美元)5. 10%利润时, 报价为:[(372.6496 + 17)/8.25]+6CIFC5 ＝--------------------------------＝63.44(美元)1-(1.1*1%+5%+10%)货号：DS-21. 实际成本＝700－(700/1.17)*8%＝652.1368 (元)2. 一个20'集装箱的货量：25/(0.9*0.408*0.4)＝170(箱)3. 国内费用＝(1700+50+1110+1500+1250)/170＝33.00 (元)4. 出口运费(USD)＝1980/170＝11.6471 (美元)5. 10%利润时, 报价为:[(652.1368+33)/8.25]+11.6471CIFC5 ＝-------------------------------- ＝112.87 (美元)1-(1.1*1%+5%+10%)货号：AS-21. 实际成本＝100－(100/1.17)*8%＝93.1624 (元)2. 一个20'集装箱的货量：25/(1.12*0.42*0.3)＝177(箱)2. 国内费用＝(1700+50+1110+1500+1250)/177 ＝31.6949 (元)3. 出口运费(USD)＝1980/177＝11.1864 (美元)4. 10%利润时, 报价为:[(93.1624+31.6949)/8.25]+11.1864CIFC5 ＝-------------------------------------＝31.37 (美元)1-(1.1*1%+5%+10%)货号：AS-11. 实际成本＝20－(20/1.17)*8%＝18.6325 (元)2. 一个20'集装箱的货量：25/(0.3*0.3*0.5)＝555(箱)2. 国内费用＝(1700+50+1110+1500+1250)/(555*4)＝2.5270 (元)3. 出口运费(USD)＝1980/(555*4)＝0.8919 (美元)4. 10%利润时, 报价为:[(18.6325+2.5270)/8.25]+0.8919CIFC5 ＝------------------------------------＝4.12 (美元)1-(1.1*1%+5%+10%)报价为:DS-1-A@ US$ 63.44/SET CIFC5 ROTTERDAMDS-2@ US$ 112.87/SET CIFC5 ROTTERDAMAS-2@ US$ 31.37/PC CIFC5 ROTTERDAMAS-1@ US$ 4.12/PC CIFC5 ROTTERDAM操作三：发盘参考双城（集团）国际贸易公司TWINS CITY GROUP INT'L TRADE CORP.地址：中国上海中山西路1271号A DDR：SUITE 508,CONCH BUILDING海螺大厦508室1271 ZHONGSHAN RD(W)SHANGHAI, CHINA电话：86-21-62193941 TEL：86-21-62193941传真：86-21-62193977 FAX：86-21-62193977TO: N.V. NOM DATE: March 12, 2001Dear sirs,Thank you very much for your inquiry dated March 7, 2001 about our "Fortuna" brand aluminum garden furniture. The specific articles you are interested in are surely the best among our products and they are more profitable than those sold in single form.In compliance with your request, we'd like to quote you as follows:"Fortuna" brand aluminum garden furnitureCommodity : A lum Set Of 3pc 4pc Alum GardenSettingAlum Stand Mail BoxAlum FlowerBasket 13Art. no. : DS-1-A DS-2 AS-2 AS-1Packing : 1 pc/poly bag1set/carton1 pc/poly bag1set/carton1 pc/poly bag1 pc/carton 4 pcs/cartonmeasure ： 50 X 40 X 37.8CM 90 X 40.8 X 40CM 112 X 42 X 30CM 30 X 30 X 50CM Gross/Net : 22/20 KGS 50/45 KGS 17/15 KGS 8/7.6 KGSPrice Term:CIFC5 ROTTERDAMUnit Price: US$ 63.44/SET US$ 112.87/SET US$ 31.37/PC US$ 4.12/PC Min. quan.: one 20' container for each art. NoShipment : 30 days after receipt of your relevant L/C.Payment : By irrevocable L/C at sight.Insurance : The seller shall cover insurance against All Risks for 110% invoice value as per P.I.C.C dated 1/1/1981.By the way, we are sorry to say that we cannot accept the idea of using your brand. As we are applying for the European patent, it is comprehensible that we want to sell our goods on our own brand. "Fortune" is a good brand; we just hope it will bring a fortune to both of us.For your information，our vice general manager Mr. Yang flew to Europe yesterday on business. He had brought with him some samples of our products. He will call on you during his stay.Our offer is valid in 7 days. We look forward to receiving your initial order.Yours faithfullyTWINS CITY GROUP INT'L TRADE CORP.XXX操作四：还价参考1. 客户还价后的利润额和利润率：客户还盘：DS-1-A: 63.44 ×(1-10%)＝57.10DS-2: 112.87×(1-10%) ＝101.58AS-2：31.37×(1-10%) ＝28.23AS-1: 4.12×(1-10%) ＝3.71总货款收入: (57.10×330+101.58×170+28.23×177+3.71×2220)×8.25＝49,344.51×8.25＝407,092.2075（元）实际总成本＝购货总成本－总退税收入＝（400×330+700×170+100×177+20×2220）×[1-（1+17%）×8%]＝313100×1.09/1.17 =291,691.4529（元）业务费用＝(1700+50+1110+1500+1250)×4＝22,440.00（元）出口运费＝1980×4×8.25＝65,340.00 （元）出口保费＝407,092.2075×110%×1%＝4478.0143 （元）客户佣金＝407,092.2075×5%＝20,354.6104（元）利润总额＝货款收入－实际成本－业务费用－出口运费－保费－客户佣金＝407,092.2075 - 291,691.4529-22,440-65,340-4478.0143-20,354.6104＝2788.13（元）利润率＝2788.13/291,691.4529 ＝0.68%经客户还价后出口商的利润总额为2788.13元人民币, 利润率为0.68 %。