进出口贸易操作 上海安德国际公司 答案(3)

总利润额：销售收入－实际成本－出口运费－出口保费－客户佣金－国内费用 ＝303979.5－249230.7692－25905－3343.7745－15198.975－7000 ＝3300.98元

利润率：总利润额／销售收入 ＝3300.98／303979.5 ＝1.086％

货号S6320 客户还价19.83×(1-15%)=16.86美元CIFC5 销售收入：16.86×8.25×1800=139.095×1800=250371元

实际成本：（120-120÷117%×9%）×1800=110.7692×1800=199384.6154元 出口运费：3140×8.25=25905元

出口保费：16.86×8.25×110%×1%×1800=2754.081元 客户佣金：16.86×8.25×5%×1800=12518.55元

国内费用：500+1100+1400+350+50+600+2000+1000=7000元

总利润额：销售收入－实际成本－出口运费－出口保费－客户佣金－国内费用 ＝250371－199384.6154－25905－2754.081－12518.55－7000 ＝2808.75元

利润率：总利润额／销售收入 ＝2808.75／250371 ＝1.12％ 2）成本核算

货号S9420-7 实际成本：

[53.96×(1-1.1×1.0%-5%-5%)-8.6027]×8.25-19.1781 ＝305.6058 (元) 采购成本：

305.6058÷1.08×1.17=331.07(元)／套 货号S8310 实际成本：

[8.41×(1-1.1×1.0%-5%-5%)-0.8603]×8.25-1.9178 ＝52.6658(元) 采购成本：

52.6658÷1.08×1.17=57.05 (元)／套 货号S5130 实际成本：

[20.47×(1-1.1×1.0%-5%-5%)-1.7444]×8.25-3.8889 ＝131.8519(元)

采购成本：

131.8519÷1.08×1.17=142.8396 (元)／套 货号S6320 实际成本：

[16.86×(1-1.1×1.0%-5%-5%)-1.7444]×8.25-3.8889 ＝105.3753(元) 采购成本：

105.3753÷1.08×1.17=114.1566 (元)／件 3）再次报价： 货号S9420-7

实际成本：330×(1-9%/1.17)=304.6154 国内费用和海洋运费不变， CIFC5：

[(304.6154+19.1781)/8.25+8.6027]/[ 1-110%× (0.6%+0.4%)-5%-10%] ＝47.8504/0.8390 ＝57.03美元／套 货号S8310

实际成本：50×(1－9%/1.17)=46.1538 CIFC5：

[ (46.1538+1.9178)/8.25+0.8603]/ [ 1-110%× (0.6%+0.4%)-5%-10%] ＝6.6872/0.8390 ＝7.97美元／套 货号S6320

实际成本：110×(1－9%/1.17)=101.5385 CIFC5：

[ (101.5385+3.8889)/8.25+1.7444]/ [ 1-110%× (0.6%+0.4%)-5%-10%] ＝14.5235/0.8390 ＝17.31美元／件 货号S5130

实际成本：140×(1－9%/1.17)=129.2308 CIFC5：

[ (129.2308+3.8889)/8.25+1.7444]/ [ 1-110%× (0.6%+0.4%)-5%-10%] 17.8801/0.8390 ＝21.31美元／套

操作五：还盘参考

上 海 安 德 国 际 贸 易 公 司

SHANGHAI ANDE INTERNATIONAL TRADE CORP.

16(B) NO.1 BUILDING, 2005 LANE HUANGXING RD., SHANGHAI CHINA

FAX: 0086-21-65500055

TO: MASRI BRO. CO.,LTD. Date: March 22nd 2003

Dear Sirs,

We are surprised to hear from your letter dated 17 March 2003 that you think our prices are on the high side. In fact the prices we quoted are more competitive than those of all other suppliers in China. Considering the excellent quality submitted and the continual rise in export cost, it is almost impossible for us to make any further reduction. However, since we are in view of extending to a new market and setting up long term business relations with you, we will cut our margin of profits to give you our new quotations following:

Art No. S9420-7 US$ 57.03 per set Art No. S6320 US$ 17.31 per piece Art No. S8310 US$ 7.97 per set Art No. S5130 US$ 21.31 per set CIFC5 Alexandria

Because this is the first transaction concluded between us, we can only accept payment on sight L/C basis at the present. After several smooth and satisfactory transactions, we may take D/P or other flexible terms of payment into consideration.

It is our sincere hope that this arrangement will be the beginning for our long-lasting and pleasant business association.

Since this offer is valid only for 4 days, so please kindly inform us of your acceptance as soon as possible. Yours faithfully,

SHANGHAI ANDE INTERNATIONAL TRADE CORP. manager assistant of Sales department XXXXXX

操作六：成交参考

安德国际贸易有限公司

合同核算:

1. 成交金额 (17.31*300*6+21.31*300*6+7.97*365*10+57.03*365)* 8.25 =985235.21元 2. 购货总成本 330×365+110×1800+50×3650+140×1800=752950元 3. 退税总收入 752950 - 695030.77=57919.23元 4. 实际成本

（330*365+110*300*6+50*365*10+140*300*6）*（1-9%/1.17%） =695030.77元 5. 业务费用

（500+1100+350+50+600+2000+1000+1400)*4 =28000元 6. 出口运费= 3140*4*8.25=103620元

7. 出口保费=985235.2125*110%*1.0%＝10837.59元 8. 客户佣金=985235.21*5%＝49261.76元

上缴利润＝成交金额－实际成本－业务费用－出口运费－出口保费－客户佣金 ＝985235.21-695030.77-28000-103620-10837.59-49261.76 ＝98485.09元

利润率＝利润额/成交金额

＝98485.09/985235.21=10.00% 上缴利润为98485.09元，利润率为10.00%.

操作七： 合同参考

上 海 安 德 国 际 贸 易 公 司

SHANGHAI ANDE INTERNATIONAL TRADE CORP.

16(B) NO.1 BUILDING, 2005 LANE HUANGXING RD., SHANGHAI CHINA

FAX: 0086-21-65500055

TO: MASRI BRO. CO.,LTD. Date: April 1st 2003 Dear Sirs,

Many thanks for your order No. ANDE 01 confirming acceptance of the prices, shipment date and terms shown on your order and we are sending you our signed Sales Confirmation No. AD-MASSC02 in duplicate. Please counter sign and return one copy for our file.

We will do our best to execute your order and assure the goods quality, shipment date as well as the terms you asked for will receive our best attention.

As the delivery is very hurried, please immediately instruct your banker to issue full amount L/C at sight in our favor. The L/C has t reach here before April 25, 2003; otherwise the shipment may be delayed. We hope to receive your L/C on time and promise the result of our executing order will meet your satisfaction. Best regards. Yours faithfully,

SHANGHAI ANDE INTERNATIONAL TRADE CORP. manager assistant of Sales department XXXXXX

操作八：审证参考

上 海 安 德 国 际 贸 易 公 司

SHANGHAI ANDE INTERNATIONAL TRADE CORP.

16(B) NO.1 BUILDING, 2005 LANE HUANGXING RD., SHANGHAI CHINA

FAX: 0086-21-65500055

审证意见：

信用证存在的问题 需要修改的理由

1．国外到期 易产生逾期交单 2．一个品种数量有误 少于合同规定数量 3．投保加成错误 增加保费支出 4．信用证金额有误 无法全额出运货物 5．一个品种货号有误 与实际出运货号不符 6．目的港有误 易产生异地卸货 7．付款期限不妥 超出合同规定期限 8．受益人地址有误 易出现单、证不符 9．装运条款不妥 限制过严

审核人：XXX

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