1、第三章 還盤與出口還價核算2案例n2008年3月25日，環(huán)宇公司收到Tivolian公司的還盤函。n2008年3月26日，環(huán)宇公司完成出口還價核算向Tivolian公司寄送還盤函。還價成本核算還價成本核算解析還盤解析還盤填寫還價核算表填寫還價核算表 擬寫還盤函擬寫還盤函還價利潤核算還價利潤核算3n一、解析客戶還盤函一、解析客戶還盤函(counter-offer)n二、填寫還價核算表二、填寫還價核算表n三、擬寫還盤函三、擬寫還盤函(counter-offer)4一、解析客戶還盤函(counter-offer)nTivolian公司的還盤函(counter-offer)（P65）n客戶還價：nKB

2、0278 USD9.3/setnKB0677 USD14.0/setnKB5411 USD11.1/setnKB7900 USD14.9/setnCIF Rotterdam on 20FCL basisn付款方式更改：L/C改為D/P5二、填寫還價核算表n（一）還價利潤核算（一）還價利潤核算n（二）還價成本核算（二）還價成本核算n（三）還價核算表的填寫（三）還價核算表的填寫6（一）還價利潤核算n根據(jù)進(jìn)口商在還盤函中對商品價格的各項(xiàng)要求，出口商核算此筆交易的總利潤額和利潤率，確定是否接受還盤。n還價利潤核算的原理：利潤=收入-支出n收入包括銷售收入和退稅收入；n支出包括采購成本支出和各項(xiàng)出口費(fèi)用

3、支出。7nEx.n某公司向丹麥客戶按20英尺整箱出口離心泵，報價為每只198.45美元CIFC3 Copenhagen，后來接到客戶還價US$185.00 per set CIFC3 Copenhagen。n采購成本：每只1170元n增值稅率17%，出口退稅率5%n20英尺整箱的裝箱數(shù)量為420只n海洋運(yùn)費(fèi)：USD1000/20FCLn國內(nèi)包干費(fèi)：人民幣800元/20FCLn海運(yùn)保險費(fèi)：投保加成20%，保險費(fèi)率0.4%n墊付利息：銀行貸款年利率9%，預(yù)計墊付時間120天n銀行費(fèi)用：每筆交易200美元n公司定額費(fèi)率：4%n匯率：1美元兌換7元人民幣n據(jù)此計算還價利潤額和利潤率。8（二）還價成本核

4、算n還價成本核算的目的是在接受客戶還價和保證公司利潤的前提下，核算以何種價格水平與供應(yīng)商談判，降低采購成本。n還價成本核算的原理：成本=售價-費(fèi)用-利潤n成本為實(shí)際成本，采購成本扣除退稅收入后的成本；n售價為客戶還價；9nEx.n某公司向丹麥客戶報出每臺198.45美元CIFC3 Copenhagen價格后，客戶還價US$185.00 per set CIFC3 Copenhagen。n增值稅率17%，出口退稅率5%n20英尺整箱的裝箱數(shù)量為420只n海洋運(yùn)費(fèi)：USD1000/20FCLn國內(nèi)包干費(fèi)：人民幣800元/20FCLn海運(yùn)保險費(fèi)：投保加成20%，保險費(fèi)率0.4%n墊付利息：銀行貸款年

5、利率9%，預(yù)計墊付時間120天n銀行費(fèi)用：每筆交易200美元n公司定額費(fèi)率：4%n成本利潤率：10%n匯率：1美元兌換7元人民幣n據(jù)此計算公司能接受的國內(nèi)供貨價格。10n還價成本核算的通用公式：n（三）還價核算表的填寫（三）還價核算表的填寫P66采購成本采購成本=售價售價-費(fèi)用額費(fèi)用額-利潤額利潤額+以采購成本為基數(shù)的費(fèi)用率以采購成本為基數(shù)的費(fèi)用率+成本利潤率成本利潤率退稅率退稅率1+增值稅率增值稅率1-11三、擬寫還盤函(counter-offer)n還盤函構(gòu)成了交易磋商的過程，雙方磋商的主題可以使任何一項(xiàng)交易條件，如貨品規(guī)格、包裝、數(shù)量、價格、交貨、支付、糾紛的仲裁等。n還盤函一般包括四部

6、分內(nèi)容：n（一）確認(rèn)收到對方來函（一）確認(rèn)收到對方來函n（二）（二）針對對方提出變更的交易條件，作進(jìn)一針對對方提出變更的交易條件，作進(jìn)一步的解釋和說明步的解釋和說明n（三）（三）提出我方新的交易條件提出我方新的交易條件n（四）（四）期待對方回復(fù)期待對方回復(fù)12（一）確認(rèn)收到對方來函nEx.nWe are glad to receive your letter of March 22 but sorry to learn that your customers find our prices too high.nThank you for your fax of March 19. We reg

7、ret to say that we can not accept your counter offer.13（二）針對對方提出變更的交易條件，作進(jìn)一步的解釋和說明nEx.nAs business has been done extensively in your market at this price, we regret to say we cannot make further concession.nWe believe our prices are quite realistic; it is impossible that any other suppliers can unde

8、rquote us if their products are as good as ours in quality.nThe price we quoted is accurately calculated. We have cut the profit to the minimum in order to expand the market.14（三）提出我方新的交易條件nEx.nHowever, in order to develop our market in your place, we have decided to accept your counter offer as an

9、exceptional case.nWe can give you 3% allowance if you agree to pay 10% of the order value by T/T in advance.nIf we receive your order within the next ten days, we will give priority to it for May shipment.15nWe hope you will agree to our suggestions and look forward to receiving a trial order from you.nWe will appreciate it if you will consider our new offer favorably and fax us your acceptance as soon as possible.（四）期待對方回復(fù)16n環(huán)宇公司的還盤函(count