操作一：建立業(yè)務關系 上海金海貿易公司2003年3月的亞洲雜志（Asia Source）上刊登，丹麥F.L.SMIDTH公司欲求購中國產的自行車。公司全稱和詳細地址為：F.L.SMIDTH & CO. A/S77, VIGERSLEV ALLE, DK-2500 VALBYCOPENHAGEN, DENMARKFAX: （01）20 11 90請給丹麥客戶發(fā)一封建立業(yè)務關系的信函，要求格式完整、正確，主要內容包括公司介紹、可提供的產品介紹（永久牌、 鳳凰牌等），說明另郵航寄商品目錄，并表達期待盡快與對方達成具體交易的熱切愿望等。 信函日期：2003年3月2日操作一：建交參考金 海 貿 易 公 司GOLDEN SEA TRADING CORPORATIONADD.: 8TH FLOOR, JIN DU BUILDING , TEL: 86-21-64331255277 WU XING ROAD,FAX: 86-21-64331256SHANGHAI, CHINATO: F.L.SMIDTH & CO. A/SFAX: （01）20 11 90DATE: MARCH 2, 2003Dear Sir/Madame,We have your name and address from the Asian Source and are glad to learn your interest in Chinese bicycles.We have been in the light industrial field since 1975 and have grown to become one of the leading Imp. & Exp. companies in China, dealing with a wide range of commodities like bicycles, traditional Chinese handicrafts, and so on. We are exporting bicycles of various brands among which Forever and Phoenix Brand are the most famous ones. By keeping the principle of EXCELLENT QUALITY, COMPETITIVE PRICE, SUPERIOR SERVICE, we have won a very good reputation from all of our customers.Through our study of European market, bicycle, because of its cheap-price, convenience, non-air-pollution, and a good means of keeping fit, has received a warmer welcome in recent years. So we are quite sure that our products will meet the requirements of your customers.By taking this opportunity, we hope to extend our business relationship with you and our illustrated catalogs will be sent to you by separate post. Please do not hesitate to specify the items, which interest you and send us your inquiry by return. You will certainly enjoy the best cooperation provided by us.With best regards. Yours faithfully,GOLDEN SEA TRADING CORP.xxx MANAGER操作二：出口報價核算商品：永久牌山地自行車 貨號：YE803 / TE600顏色：藍、綠、紅、紫、白(其他商品資料可在TMT信息查詢系統(tǒng)中查詢)已知出口退稅為9，國內費用：出口包裝費每輛10元；整批貨物(兩個貨號1200輛)共需倉儲費500元；國內運雜費1000元；商檢費650元；報關費50元； 港口費800元；業(yè)務費2000元；其它1000元。保險： 發(fā)票金額加10投保一切險和戰(zhàn)爭險，費率分別為0.6%和0.3%；公司要求的預期利潤率為成交價格的10并以即期信用證作為付款方式。核算要求： 請根據(jù)上述條件，以美元為報價單位進行出口報價核算，列出詳盡的計算過程（分步計算，結果保留4位小數(shù)，最后報價取2位小數(shù)）。 操作二：報價參考金海貿易公司貨號：YE803 261） 實際成本采購成本退稅收入2102109%/（1+17%）193.8462（元/輛）2） 國內費用：10 +(1000+700+800+500+2000+1000）/120015（元/輛）3） 因為，客戶詢盤中要求數(shù)量每個貨號各600輛，2各貨號一共1200輛所以，采用40英尺集裝箱裝運最合適 40英尺集裝箱裝箱量：55/(1.2 0.760.5）120.6140，取整，120 箱 出口運費39358.25/120270.5312（元/輛）4） 出口報價：CIFC5（實際成本+國內費用+出口運費）/（1-傭金率-預期利潤率-（1+加成率）保費率）（193.8462+15+270.5312）/（1-5%-10%（110%0.9%）/8.25 69.17美元/輛貨號：TE600 241） 實際成本采購成本退稅收入2502509%/（1+17%）230.7692（元/輛）2） 國內費用：10 +(1000+700+800+500+2000+1000）/120015（元/輛）3） 因為，客戶詢盤中要求數(shù)量每個貨號各600輛，2各貨號一共1200輛所以，采用40英尺集裝箱裝運最合適 40英尺集裝箱裝箱量：55/(1.2 0.760.5）120.6140，取整，120 箱 出口運費39358.25/120270.5312（元/輛）4）出口報價：CIFC5（實際成本+國內費用+出口運費）/（1-傭金率-預期利潤率-（1+加成率）保費率）（230.7692+15+270.5312）/（1-5%-10%（110%0.9%）/8.25 74.49美元/輛操作三：草擬發(fā)盤函 請根據(jù)客戶來函要求，寫一封發(fā)盤信，詳細回答客戶提出的問題，告知對方交易的基本條件，并敦促對方盡快做出決定，發(fā)盤有效期為七天。交易的基本條件：1. 保險：按發(fā)票金額加成10%投保一切險及戰(zhàn)爭險。2. 支付方式：即期信用證。3. 裝運：五月底裝運。信函日期：2003年3月12日 操作三：發(fā)盤參考金 海 貿 易 公 司GOLDEN SEA TRADING CORPORATIONADD.: 8TH FLOOR, JIN DU BUILDING , TEL: 86-21-64331255277 WU XING ROAD,FAX: 86-21-64331256SHANGHAI, CHINATO: F.L.SMIDTH & CO. A/SFAX: （01）20 11 90DATE: MARCH 12, 2003 Dear Sirs,Thank you for your letter inquiring for our Forever Brand Bicycles. Based on your requirement, we are glad to inform you that we can supply YE803 26 and TE600 24 bicycles with the favorable quotation as bellow:FOREVER BRAND BICYCLE:YE80326USD69.17 per set CIFC5 Copenhagen600 SETSTE60024USD74.49per set CIFC5 Copenhagen600 SETSAvailable colors:blue; green; red; purple; white.Packing:To be packed in cartons of one set each, 120 cartons to a 40 container.Shipment:Shipment is effected during May 2003 on the condition that the relevant L/C arrives by the end of 25th April 2003.Payment:Payment shall be made by an irrevocable Sight Letter of Credit for full contract value through a bank acceptable to the Seller.Insurance:For 110% invoice value covering All Risks & War Risk as per P.I.C.C dated 1/1/1981.The above quotation is valid within 7 days.You will find that the prices quoted are very reasonable and in case you need more information, we shall be only too glad to answer you at any time. We are looking forward to receiving an order from you.GOLDEN SEA TRADING CORP.MANAGER XXX操作四：出口還價核算根據(jù)F.L.SMDTH公司的還價，請計算：（計算過程小數(shù)請保留至4位，小于1時保留至5位，計算結果取小數(shù)后2位）1) 各貨號經還價后的總利潤額分別為多少元人民幣？2) 若接受對方價格，而我公司的利潤率又不得少于6，那么，在其它條件不變的情況下，公司應掌握的國內采購價分別為多少元人民幣？再次報價：重新報出公司利潤為6%的CIFC5價格操作四：還價參考金海貿易公司1）利潤核算貨號YE803 26 總利潤額銷售收入客戶傭金出口保費實際成本國內費用出口運費62.00*8.25*600*(1-5%-110%*0.9%)-210*600*(1+17%-9%)/(1+17%)-(100+80+70+200+50+1200+100)*10/2-3935*10*8.25/2890.2477元 貨號TE600 24總利潤額銷售收入客戶傭金出口保費實際成本國內費用出口運費68.00*8.25*600*(1-5%-110%*0.9%)-250*600*(1+17%-9%)/(1+17%)-(100+80+70+200+50+1200+100)*10/2-3935*10*8.25/26657.3715元2）成本核算：設含稅國內采購價格為x貨號YE803： 62(165110%0.9%)8.253935/1208.251800/120xx/(1+17%)9%620.8801 8.25270.5312150.9231xx164.64/0.9231178.36（元）輛貨號TE600：68(15%6%110%0.9%)32.79171.8182 8.25 xx/(1+17%)9%25.23698.250.9231x 208.23440.9231x x225.55（元）輛3）再次報價：貨號YE803：(210-16.1538+15)/8.25+32.7917/(11100.9%5%6%)25.3147+32.7917/0.880166.02取整報價為YE803：US$ 66.00 per set;貨號TE600：(250-19.2308+15)/8.25+32.7917/ (11100.9%5%6%)29.7902+32.7917/0.880171.11取整報價為TE600: US$ 71.00 per set.操作五：擬寫還盤函 請根據(jù)操作指南中還盤函電的寫作要求給F.L.SMIDTH公司寫一封還盤信，提出對方還價難以接受，重新報出公司利潤率為6的CIFC5哥本哈根的價格（取整），報價有效期為3天并告知公司可以接受30天遠期信用證付款。 信函日期：2003年3月22日 操作五：還盤參考金 海 貿 易 公 司GOLDEN SEA TRADING CORPORATIONADD.: 8TH FLOOR, JIN DU BUILDING , TEL: 86-21-64331255277 WU XING ROAD,FAX: 86-21-64331256SHANGHAI, CHINATO: F.L.SMIDTH & CO. A/SFAX: （01）20 11 90DATE: March 22, 2003Dear Sirs, We have carefully considered the opinion you expressed in your mail of counter offer. We are doing the best to set our price as low as possible without a sacrifice of quality in searching the suitable suppliers. Though we may possibly accept your payment term, i.e. by L/C at 30 days sight, we have regretfully point out that the prices mentioned in your mail are unacceptable.Considering the excellent quality submitted and the continual rise in export cost, it is almost impossible for us to make any further reduction. However, in view of the initial transaction between us and the special character of your market, we have decided to give you the following favorable quotation, which is the utmost we can do:FOREVER BRAND BICYCLE:YE80326USD66.00 per set CIFC5 CopenhagenTE60024USD71.00 per set CIFC5 CopenhagenSince this offer is valid only for 3 days, please take this advantage and give us your acceptance by E - mail as soon as possible.With best regards!Yours faithfully,GOLDEN SEA TRADING CORP.ManagerXXX操作六：出口成交核算請根據(jù)你與國外客戶最終達成的交易條件，作出詳細的出口合同核算，其中包括：購貨總成本總退稅收入實際采購成本費用細目及總額(包括:國內費用、海洋運費、保險費、傭金)合同利潤額及利潤率注意：計算過程保留四位小數(shù)，最后結果保留二位小數(shù)操作六：成交參考金海貿易公司 合同核算：1. 成交金額(66.00600+71.00600) 8.25 6781502. 購貨總成本(210+250)600276000 元3. 退稅總收入276000-254769.230821230.7692 元4. 實際成本（210+250）600（1-1/1.17%9%）254769.23085. 業(yè)務費用101200+1000+700+800+500+2000+1000=180006. 出口運費3935108.25=324637.507. 出口保費678150110%0.9%6713.6858. 客戶傭金6781505%33907.50上繳利潤成交金額實際成本業(yè)務費用出口運費出口保費客戶傭金678150254769.230818000324637.506713.68533907.5040122.08利潤率利潤額/成交金額40122.08/678150.00=5.92%上繳利潤為40122.08，利潤率為5.92%.操作七： 出口合同簽訂 步驟一請根據(jù)出口合同基本條款的要求和雙方在信中確定的條件制作售貨確認書，要求條款內容全面、具體。步驟二給國外客戶寄出成交簽約函，感謝對方的訂單，說明隨寄售貨確認書，催促迅速會簽合同，并希望信用證在4月25日前開到。(空白合同可在TMT信息查詢系統(tǒng)中下載）合同日期：2003年4月1日信函日期：2003年4月1日合同號碼：JH-FLSSC06操作七： 合同參考 金 海 貿 易 公 司GOLDEN SEA TRADING CORPORATIONADD.: 8TH FLOOR, JIN DU BUILDING , TEL: 86-21-64331255277 WU XING ROAD,FAX: 86-21-64331256SHANGHAI, CHINATO: F.L.SMIDTH & CO. A/SFAX: （01）20 11 90DATE: April 1, 2003 Dear Sirs,Many thanks for your order No. 9711 and we are sending you our signed Sales Confirmation No. JH-FLSSC06 in duplicate. Please counter sign and return for our file.As the shipment date is approaching, please immediately instruct your bank to issue the relevant L/C in our favor otherwise the shipment date may be delayed.Best regards!Yours faithfully,GOLDEN SEA TRADING CORP.Manager操作七： 合同參考 SALES CONFIRMATIONS/C No.: JH-FLSSC06Date: April 1st 2003The Seller:GOLDEN SEA TRADING CORP.The Buyer:F.L.SMIDTH & CO. A/SAddress: 8TH FLOOR, JIN DU BUILDING,Address: 77, VIGERSLEV ALLE,277 WU XING ROAD, SHANGHAI, CHINA DK-2500 VALBY, COPENHAGEN, DENMARKItem No.Commodity &SpecificationsUnitQuantityUnit Price(US$)AMOUNT(US$)FOREVER BRAND BICYCLECIFC5% COPENHAGEN1YE803 26SET60066.0039600.002TE600 24SET60071.0042600.00TOTAL82200.00TOTAL CONTRACT VALUE:SAY US DOLLARS EIGHTY TWO THOUSAND AND TWO HUNDRED ONLYPACKING:TO BE PACKED IN CARTONS OF ONE SET EACH, TOTAL 1200 CARTONS.PORT OF LOADING& DESTINATION:FROM SHANGHAI CHINA TO COPENHAGEN ,DENMARK.SHIPMENT:TO BE EFFECTED BEFORE THE END OF MAY 31,2003WITHPARTIAL SHIPEMNT AND TRANSHIPMENT ALLOWEDPAYMENT:TTHE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THESELLER AN IRREVOCABLE LETTER OF CREDIT PAYABLE AT 30 DAYSSIGHT WHICH SHOULD REACH THE SELLER BY THE END OF APRIL 25,2003 AND REMAIM VALID FOR NEGOTIATION IN CHINA UNTIL 15TH DAY AFTERTHE DATE OF SHIPMENT.INSURANCE:THE SELLER SHALL COVER INSURANCE AGAINST ALL RISKS ANDWAR RISK FOR 110% OF THE TOTAL INVOICE VALUE AS PER THERELEVANT OCEAN MARINE CARGO CLAUSES OF THE PEOPLESINSURANCE COMPANY OF CHINA DATED 1/1/1981.Confirmed by:THE SELLERTHE BUYERGOLDEN SEA TRADING CORP.MANAGER( signature)( signature)REMARKS: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