1、模拟实训(参考答案在后面) 自理出口贸易业务-信用证业务背景方达先生毕业于上海对外贸易职业技术学院，现应聘于上海永胜进出口公司。该公司是一家专业进出口贸易公司，主要出口手工工具、棉纺织品、玩具、茶叶和文化用品等进出口业务，深受欧洲、北美和亚洲地区国家的客户欢迎。近日，上海永胜进出口公司利用公司网站发布供货信息，得知英国MANDARS IMPORTS CO. LTD对纯绵女裙产品感兴趣。于是，上海永胜进出口公司业务员方达先生与MANDARS IMPORTS CO. LTD公司的SMITH经理进行交易磋商，采取信用证支付方式，签订销售合同。当上海永胜进出口公司收到MANDARS IMPORTS CO. LTD开立的信用证后，选择加工企业，采购原材料，委托金友国际货代公司办理托运、报检和报关手续，并向当地保险公司办理投保，确保合同的履行。 项目一 出口交易磋商与成本核算业务导入上海永胜进出口公司与英国MANDARS IMPORTS CO. LTD就纯绵女裙的交易条件用电子邮件进行磋商。方达先生在收到MANDARS IMPORTS CO. LTD客商的询盘后进行价格核算，并向客商发盘。经过一番
2、讨价还价后，双方终于达成交易。工作任务一 方达先生拟写建交函上海永胜进出口公司利用公司网站发布供货信息，近日收到英国MANDARS IMPORTS CO. LTD公司的邮电，想了解纯绵女裙等产品的信息。为此，方达先生立即用邮件拟写了一封建交函，介绍了公司背景，随附产品目录，并表示愿意与该公司建立长期的业务关系，希望对方能够尽快答复。TO: MANDARS IMPORTS CO. LTDFROM: SHANG HAI YONG SHENG IMP& EXP CO., LTDDATE: MAR.01.2007Dear Sirs,We are in receipt of your mail dated MAR.01 and note with pleasure the items of your demand just fall within the scope of our business line. First of all, we avail ourselves of this opportunity to introduce our company in order to be a
3、cquainted with you.Our firm is a professional Chinese importer and exporter of various goods, including manual tools, cotton fabrics, toys, tea, cultural product, ect. Our commercial is very popular among some countries from Europe, North Africa to Asia. We highly hope to establish long business relations with your esteemed company on the basis if mutual benefit in an earlier date. We enclosed a catalogue and a pricelist under separate cover of cotton skirt for your reference. We will submit our
4、 best price to you upon receipt of your concrete inquiry.We are looking forward to receiving your earlier reply.Yours faithfully,Shang Hai Yong Sheng imp& exp co.,Ltd.Fang DaFANGDASH163.COMMANDARSHOTMAIL.COMESTABLISH BUSINESS RELATIONS工作任务二 方达先生核算出口报价2007年3月9日，上海永胜进出口公司收到英国MANDARS IMPORTS CO. LTD的邮电。该电函称，上海永胜进出口公司的产品款式新颖，品质出众，对其中货号为MA212129纯绵女裙感兴趣，有意向订购，要求报18000件纯棉女裙的CIF LONDON价格，并愿意建立长期的业务关系。对此，上海永胜进出口公司方达先生根据成本、有关费用和预期利润计算出口价格进行报价。一、出口报价核算资料供货价格52元/件，均包含17的增值税，出口纺织品的退税率为5。国内费用运杂费1000元、商检费500元、
5、报关费50元。港区港杂费1000元、业务费2000元、其他费用1000元。海运运费从上海出口棉制品到英国伦敦，一个20英尺集装箱的包箱费率为1700美元。货运保险CIF的基础上加成10%投保中国人们保险公司海运货物保险条款中的一切险和战争险。费率为0.5和0.1。报价利润报价的15汇率8人民币兑换1美元。二、计算步骤与结果1. 国内成本=52*1-5%/（1+17%）/8=USD6.2252. 国内费用=（1000+500+50+1000+2000+1000）/18000/8=USD0.03853. 海运费=1700/18000=USD0.0944.CIF报价=（6.225+0.0385+0.094）/（1-15%）-（1+10%）（0.5%+0.1%）=USD7.5工作任务三 方达先生拟写发盘函上海永胜进出口公司方达先生于3月10号向英国MANDARS IMPORTS CO. LTD发盘，确定各项交易条件，并根据核算的结果进行报价，希望外商尽快订货，3月13号复到有效。TO: MANDARS IMPORTS CO. LTDFROM: SHANG HAI YONG SHENG IMP&
6、 EXP CO., LTDDATE: MAR.10.2007Dear Sirs,We are in receipit of your mail dated Mar.09, asking us to offer 1800 Ladies Cotton Skirts and highly appreciate that you are so interested in our product.Comply with your kindly request, we are please to offer our best price as follows:1. Commodity: LADIES CONTTON SKIRT2. Packing: 1000 CARTONS3. Quantity: 18000 pics4. Price: USD7.5/pic5. payment: 100% by irrevocable L/C payable by draft 60 days at sight6. Shipment: no later than MAY.30.2007PLS kindly pay
7、attention to the fact that we have not much ready stock on hand. Therefore, its very important that your L/C should be opened in an earlier date if our price meets with your approval.Our offer remains effective until Mar.13.2007Yours faithfully,Shang Hai Yong Sheng imp& exp co.,Ltd.Fang DaFANGDASH163.COMMANDARSHOTMAIL.COMOFFER工作任务四 方达先生拟写接受函3月12号上海永胜进出口公司方达先生收到英国MANDARS IMPORTS CO. LTD还盘，其称价格太高，希望由原来的每件7.50美元降为7.00美元。为此，方达先生对还价进行了利润核算，经过再三考虑，决定接受外商提出的价格，随即拟写接受函。一、方达先生核算利润率供货价格=USD6.225国内费用=USD0.
8、039海运费用=USD0.094设单价降为USD7.00后的利润率为X%，为：6.225+0.039+0.094+0.0066*7+7X=7X=8.5所以，利润率为8.5%二、方达先生拟写接受函TO: MANDARS IMPORTS CO. LTDFROM: SHANG HAI YONG SHENG IMP& EXP CO., LTDDATE: MAR.12.2007Dear Sirs,We are in receipt of your mail dated Mar.12. 2007. After the careful consideration, we have a final decision that we can accept your request of declining the price from USD7.50 to USD7.0. We have pleasure in confirming the following offer and accepting it:1. Commodity: CONTTON SKIRT2. Packing: CARTON3. Quantity: 18000 pics4. Price: USD7.0/pic5. payment: 100% by irrevocable L/C payable by draft 60 days at sight6. Shipment: in MAY. 2007Yours faithfully,Shang Hai Yong Sheng imp& exp co.,Ltd.Fang DaFANGDASH163.COMMANDARSHOTMAIL.COMACCEPTANCE项目二 合同签订和审核信用证业务导入上海永胜进出口公司与MANDARS IMPORTS CO. LTD.就弹力牛仔女裙交易条件达成一致后，拟定销售合同一式两份，双方签章后各持一份作为履行合同的依据。进口商MANDARS IMPORTS CO. LTD按合同的规定开出信用证，出口商上海永胜进出口公司根据合同条款对其进行仔细审核，对不能接受的不符点通知进口商修改信用证。工作任务
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