国贸课程设计答案.docx
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国贸课程设计答案.docx
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国贸课程设计答案
一建交函
TWINSCITYGROUPINT'TRADECORP.
SHANGHAICHINA
ToN.V.NOM
ADDR.:
POSTBUS20101TEL:
31-07081-40-12
2800ECS-ROTTERDAMFAX:
31-07081-23-78
THENETHERLANDS
DATE:
March4th,2003
DearSirs,
OurcompanyisaninternationalcompanywhichisattachedtoTWINSCITYGROUPINT'TRADECORP.Itisfoundedin1992anditsmajorscopeofbusinessisproductsoflightindustry.overtheyears,thetotalamountofexporttradehasreachedmorethan$10billion.Acrediblesalesnetworkhasbeensetupandwehaveourregularclientsfromover100countriesandregionsworldwide.LocatedinShanghai,wetaketheadvantagetosetupoursolidifiedproductionbasisininlandareasaseastofchina,Sichuanprovinceandsoon.Wedemandtohavethecharacteristicsofmorecategories,lessquantityandquickreactioninordertobedirectedagainsttheconditionthattheworldeconomyhasdevelopedslowly.Ourcompanycanreceiveallkindsofflexibletradeways.
ItisrealizedthattheNetherlandsNOMcompanyiswellprestige,whichhasacertaininfluenceinthelocalityeveninthewestEurope.OurcompanydecidestomakeourproductsenterEuropeanmarketthroughNOMcompanyfirstlyandstrivesforpopularity,layinggoodfoundationsforfuturecooperation.
"Fortune"brandaluminumoutsidegardenfurnitureisournewlylaunchedproductswithsuperbqualityaimstotheEuropemarket.,includingroundtables,chairs,flowerbaskets……Theproducts’materialislightwithhighqualitydesignandgoodcraft,richedinromanticsentiment.Itcanbedismantledandconvenientcarried,isyourgoodpartnerwheninhomeorouthome.Partoftheproducts’technologyhavegainedChinesepatentandisapplyingfortheEuropeanpatent.
Inaddition,ourbankaccountisopenedinChinabankofShanghaisubbranch.Thecatalogueofcommodityhasbeensentbyair.Wearelookingforwardtoyourspecificinquiries.
Yoursfaithfully
TWINSCITYGROUPINT'TRADECORP
Manger朱梦丹
ADD:
SUITE508,CONCHBUILDING,1271ZHONGSHANRD(W),Shanghai,China
TEL:
0086-21-62193980
FAX:
0086-21-62193977
二报价核算
1.DS-1-A
(1)成本核算:
实际成本=购货成本×(1+增值税率-出口退税率)/(1+增值税率)=400×(1+17%-8%)/(1+17%)=372.6496元/套
(合372.6496/8.25=45.1696美元)
(2)费用国内费用1700+50+1110+1500+1250=5610
合5610/8.25/330=2.0606美元
客户佣金报价×5%
运费重量17500/22=795.45箱,取整为795箱
体积25/(0.5×0.4×0.378)=330.68整为330
按体积算取330个纸箱
运费=1980/330=6美元/套
出口保险费CIF报价×110%×1%
(3)利润:
报价×10%
CIF报价=实际成本+费用+利润=45.1696+2.0606+6+报价×5%(佣金)+报价×10%(预期利润)+报价×1.1×0.1%(保险费)
CIFC5=(45.1696+2.0606+6)/(1-5%-1.1×1%-10%)=63.44美元/箱
2.DS-2
(1)成本核算:
实际成本=购货成本×(1+增值税率-出口退税率)/(1+增值税率)=700×(1+17%-8%)/(1+17%)=652.1368元/套
(合652.1368/8.25=79.0469美元)
(2)费用国内费用1700+50+1110+1500+1250=5610
合5610/8.25/170=4美元
客户佣金报价×5%
运费重量17500/50=350箱
体积25/(0.9×0.408×0.4)=170.2取整为170
按体积算取170个纸箱
运费=1980/170=11.6471美元/套
出口保险费CIF报价×110%×1%
(3)利润:
报价×10%
CIF报价=实际成本+费用+利润=79.0469+4+11.6471+报价×5%(佣金)+报价×10%(预期利润)+报价×1.1×0.1%(保险费)
CIFC5=(79.0469+4+11.6471)/(1-5%-1.1×1%-10%)=112.87美元/箱
3AS-2
(1)成本核算:
实际成本=购货成本×(1+增值税率-出口退税率)/(1+增值税率)=100*(1+17%-8%)/(1+17%)=93.1624元
(合93.1624/8.25=11.2924美元)
(2)费用国内费用1700+50+1110+1500+1250=5610
合5610/8.25/177=3.8418美元
客户佣金报价×5%
运费AS-2按体积算,每20英尺集装箱可装数量为:
25/1.12*0.42*0.30=177.1542箱
取整为177箱,计177只
1980/177=11.1864美元/只
出口保险费CIF报价×110%×1%
(3)利润:
报价×10%
CIF报价=实际成本+费用+利润=11.2924+3.8418+11.1864+报价×5%(佣金)+报价×10%(预期利润)+报价×1.1×0.1%(保险费)
CIFC5=(11.2924+3.8418+11.1864)/(1-5%-1.1×1%-10%)=31.37美元/只
4AS-1
(1)成本核算:
实际成本=购货成本×(1+增值税率-出口退税率)/(1+增值税率)=80*(1+17%-8%)/(1+17%)=74.5299元
(合74.5299/8.25=9.0339美元)
(2)费用国内费用1700+50+1110+1500+1250=5610
合5610/8.25/555=1.2252美元
客户佣金报价×5%
运费按体积算,每个20英尺集装箱可装数量为:
25/0.3*0.3*0.5=555.5556箱
取整为555箱,计2220只
1980/555=3.5676美元/箱
出口保险费CIF报价×110%×1%
(3)利润:
报价×10%
CIF报价=实际成本+费用+利润=9.0339+1.2252+3.5676+报价×5%(佣金)+报价×10%(预期利润)+报价×1.1×0.1%(保险费)
CIFC5=(9.0339+1.2252+3.5676)/(1-5%-1.1×1%-10%)=16.48美元/箱
=16.48/4=4.12美元/只
三发盘函
TWINSCITYGROUPINT'TRADECORP.
SHANGHAICHINA
TON.V.NOM
ADDR.:
POSTBUS20101TEL:
31-07081-40-12
2800ECS-ROTTERDAMFAX:
31-07081-23-78
THENETHERLANDS
DATE:
March13th,2003
DearSirs,
Theinsuranceshallbeeffectedbythesellercoveringtheinvoicevalueplus10%againstoverseatransportationAllrisks.OurusualtermsofpaymentarebyconfirmedirrevocableL/Cavailablebydraftatsight.ShipmentisattheendofMayafterreceiptoforder.Thisofferisvalidforsevendays.
INaddition,wecan’tuseyourbrandaccountforprotectourownbenefits.OurgeneralmanagerwasonabusinesstoEUROPyesterdayandtooksomesamples,hewillvisityouwhenthetimecomes.Aswehavebeenreceivingarushordersnow,wewouldadviseyoutoplaceyourorderassoonaspossible.
Yourfaithfully
TWINSCITYGROUPINT'TRADECORP
Manager朱梦丹
ADD:
SUITE508,CONCHBUILDING,1271ZHONGSHANRD(W),Shanghai,China
TEL:
0086-21-62193980
FAX:
0086-21-62193977
四还价核算
一
1DS-1-A
利润额=销售收入-实际购货成本-国内费用-海洋运费-银行手续费-保险费-佣金
=63.44*(1-10%)*330-45.1696*330-680-1980-63.44*(1-10%)*330*(110%*1%+5%)
=18841.68-14905.968-680-1980-1149.3425=126.37美元
合126.37*8.25=1042.55元
2DS-2
利润额=销售收入-实际购货成本-国内费用-海洋运费-银行手续费-保险费-佣金
=112.87*(1-10%)*170-79.0469*170-680-1980-112.87*(1-10%)*170*(110%*1%+5%)
=17269.11-13437.973-680-1980-1053.4157=117.76美元
合117.76*8.25=971.50元
3AS-2
利润额=销售收入-实际购货成本-国内费用-海洋运费-银行手续费-保险费-佣金
=31.37*(1-10%)*177-11.2924*177-680-1980-31.37*(1-10%)*177*(110%*1%+5%)
=4692.4093-1998.7548-680-1980=33.65美元
合33.65*8.25=277.65元
4AS-1
利润额=销售收入-实际购货成本-国内费用-海洋运费-银行手续费-保险费-佣金
=16.48*(1-10%)*555-9.0339*555-680-1980-16.48*(1-10%)*555*(110%*1%+5%)
=8231.76-5013.8145-680-1980-502.1374=55.81美元
合55.81*8.25=460.42元
二
DS-1-A实际成本=57.096*330*(1-8%-5%-1.1*1%)-680-1980=13525.0031美元
13525.0031/330=40.9849美元
采购价格*(1+17%-8%)/(1+17%)=40.9849
采购价格=40.9849*(1+17%)/(1+17%-8%)=43.9929美元*8.25=362.94元
DS-2实际成本=101.583*170*(1-8%-5%-1.1*1%)-680-1980=12174.1655
12174.1655/170=71.6127
采购价格*(1+17%-8%)/(1+17%)=71.6127
采购价格=70.6985*(1+17%)/(1+17%-8%)=75.8874美元*8.25=626.07元
AS-2实际成本=28.233*177*(1-8%-5%-1.1*1%)-680-1980=1632.63
1632.63/177=9.2239
采购价格*(1+17%-8%)/(1+17%)=9.2239
采购价格=9.2239*(1+17%)/(1+17%-8%)=9.9009美元*8.25=81.68元
AS-1实际成本=14.832*555*(1-8%-5%-1.1*1%)-680-1980=4411.0818
4411.0818/555=7.9479
采购价格*(1+17%-8%)/(1+17%)=7.9479
采购价格=7.9479*(1+17%)/(1+17%-8%)=8.5312美元*8.25=70.38元
三、再次报价
货号DS-1-A
1.实际成本=380-(380/1.17)*8%=354.0171(元)
2.一个40'集装箱的货量:
55/(0.5*0.4*0.378)=727(箱)
3.国内费用=(1700+50+1110+1500+1250)*2/727=15.4333(元)
4.出口运费(USD)=3770/727=5.1857(美元)
[(354.0171+15.4333)/8.25]+5.1857
CIFC5=------------------------------------------------------=59.60(美元)
1-(1.1*1%+5%+10%)
货号DS-2
1.实际成本=670-(670/1.17)*8%=624.1880(元)
2.一个40'集装箱的货量:
55/(0.9*0.408*0.4)=374(箱)
3.国内费用=(1700+50+1110+1500+1250)*2/374=30.00(元)
4.出口费用(USD)=3770/377=10.0802(美元)
[(624.1880+30)/8.25]+10.0802
CIFC5=------------------------------------------------------=106.50(美元)
1-(1.1*1%+5%+10%)
货号AS-2
1.实际成本=95-(95/1.17)*8%=88.5043(元)
2.一个20'集装箱的货量:
25/(1.12*0.42*0.3)=177(箱)
3.国内费用=(1700+50+1110+1500+1250)/177=31.6949(元)
4.出口运费(USD)=1980/177=11.1864(美元)
[(88.5043+31.6949)/8.25]+11.1864
CIFC5=-------------------------------------------------------=30.70(美元)
1-(1.1*1%+5%+10%)
货号AS-1
1.实际成本=18-(18/1.17)*8%=16.7692(元)
2.一个20'集装箱的货量:
25/(0.3*0.3*0.5)=555(箱)
3.国内费用=(1700+50+1110+1500+1250)/(555*4)=2.5270(元)
4.出口运费(USD)=1980/(555*4)=0.8919(美元)
[(16.7692+2.5270)/8.25]+0.8919
CIFC5=------------------------------------------------------=3.90(美元)
1-(1.1*1%+5%+10%)
再次报价为:
DS-1-A @USD59.60 CIFC5ROTTERDAM
DS-2 @USD106.50CIFC5ROTTERDAM
AS-2 @USD30.70 CIFC5ROTTERDAM
AS-1 @USD3.90CIFC5ROTTERDAM
五还盘函
TWINSCITYGROUPINT'TRADECORP.
SHANGHAICHINA
TON.V.NOM
ADDR.:
POSTBUS20101TEL:
31-07081-40-12
2800ECS-ROTTERDAMFAX:
31-07081-23-78
THENETHERLANDS
DATE:
March22th,2003
DearSirs,
Thepricewequotedisaccuratelycalculated.Wehavecuttheprofittotheminimuminordertoexpandthemarket.Webelieveourpricesarequiterealistic;Itisimpossiblethatanyothersupplierscanunder-quoteusiftheirproductsareasgoodasoursinquality.However,inordertoassistyoutocompetewithotherdealersinthemarket,wehavedecidedtoreduce2%ofthepricequotedtoyoupreviously,ifyourorderreachesatleasttwo40’FCLatonetime.
OurusualtermsofpaymentarebyconfirmedirrevocableL/Cavailablebydraftatsight.Atpresent,wecan’tacceptgivingcredict.However,inordertoopenthemarket,wearewillingtousetheusanceL/Cat45dayssight.wewillconsidertouseotherflexiblemethodsafterourrelationshipisstrengthened.
Yoursfaithfully
TWINSCITYGROUPINT'TRADECORP
Manger朱梦丹
ADD:
SUITE508,CONCHBUILDING,1271ZHONGSHANRD(W),Shanghai,China
TEL:
0086-21-62193980
FAX:
0086-21-62193977
六成交核算
一DS-1-A:
1.按体积算:
20英尺集装箱的有效容积为25立方米,
每个集装箱可装的箱数=25/(0.5×0.4×0.378)=330.6878(套),取整330套
2按重量算:
20英尺集装箱的载货重量为17500公斤,毛重22kg;
每个集装箱可装的箱数=175000/22=7954箱;
故装330套
一、实际成本=购货成本/(1+增值税率)×(1+增值税率-出口退税率)
=400/(1+17%)×(1+17%-8%)×330
=122974.36元)
二、费用
1、国内费用=1700+50+1110+1500+1250=5610(元)
2、客户佣金=报价×5%
3、海洋运费=1980×25×8.25=408375(元)
4、出口保费=CIF报价×110%×1%
3、利润:
报价*10%
4、CIF出口报价=(货物实际成本+出口各项费用额之和)/(1—各项成交价基础上的费用率和—利润率)
=(122974.36+5610+408375)/(1—5%—110%*1%—10%)
=639999.24(元)
=77575.67(美元)
77575.67/330=235.1
对外报价:
US$235.1PERMCIFC5Rotterdam
二DS—2:
1按重量算:
175000/50=3500(套)
2按体积算:
20英尺集装箱的有效容积为25立方米,25/(0.9*0.408*0.4)=170.2070,取整为170套
故装170套
一、实际成本=购货成本/(1+增值税率)×(1+增值税率-出口退税率)
=700/(1+17%)×(1+17%—8%)×170
=110863.25(元)
二、费用
1、国内费用=1700+50+1110+1500+1250=5610(元)
2、客户佣金=报价×5%
3、海洋运费=1980×25×8.25=408375(元)
4、出口保费=CIF报价×110%×1%
三、利润:
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