1、實(shí) 習(xí) 報(bào) 告實(shí)習(xí)名稱: 國(guó)際貿(mào)易實(shí)務(wù)模擬 專 業(yè):電子商務(wù) 班 級(jí): 2008-2 學(xué) 院: 經(jīng)濟(jì)管理學(xué)院 姓 名: 學(xué) 號(hào): 指導(dǎo)教師: 于曉燕 2011年7月10日目錄一、實(shí)習(xí)簡(jiǎn)介1（一）實(shí)習(xí)時(shí)間1（二）實(shí)習(xí)地點(diǎn)1（三）實(shí)習(xí)方式1（四）實(shí)習(xí)目的：1二、實(shí)習(xí)過程11、擬寫建交函12、出口報(bào)價(jià)核算33、草擬發(fā)盤函54、出口還價(jià)核算65、擬寫還盤函86、出口成交核算97、出口合同簽訂108、審核信用證119、修改信用證1110、托運(yùn)訂艙1311、出口報(bào)關(guān)1312、投保裝船1313、出口單據(jù)制作1414、單據(jù)審核1415、出口業(yè)務(wù)善后15三、實(shí)習(xí)心得16一、實(shí)習(xí)簡(jiǎn)介1、實(shí)習(xí)時(shí)間 2011年7月4

2、日至2011年7月10日。2、實(shí)習(xí)地點(diǎn) 學(xué)院機(jī)房2號(hào)機(jī)房。3、實(shí)習(xí)方式 在機(jī)房出口貨物報(bào)關(guān)單的進(jìn)出口業(yè)務(wù)流程。4、實(shí)習(xí)目的：通過實(shí)際操作使用進(jìn)出口業(yè)務(wù)模擬軟件，獨(dú)立的完成一筆出口業(yè)務(wù)，以對(duì)出口業(yè)務(wù)活動(dòng)所涉及各環(huán)節(jié)的操作方法和相關(guān)知識(shí)獲得感性的綜合認(rèn)識(shí)。二、實(shí)習(xí)過程1、貿(mào)易磋商，擬寫建交函建交函如下：上 海 飛 達(dá) 進(jìn) 出 口 有 限 公 司SHANGHAI FEIDA IMP.&EXP. CO., LTD.上 海 滬 閩 路100號(hào)NO.100 HUMING ROAD SHANGHAI電話(PHONE):電傳(FAX):LEISHMAN-

3、HILLARD LINK LTD.DATE: 02-MAR-01 DENSO HALL , KUWAIT Dear Sir,We have got your name and fax number from the Internet and are glad to introduce ourselves to you as a specialized company handling light products.Our firm, which is located in the west of Shanghai, has been dealing in the line of importi

4、ng and exporting light products for nearly half a century. By now, we have been doing business with customers from many countries, and enjoy a high reputation. As one of the biggest dealers in China, we handle a wide range of clocks ,such as traditional Chinese clocks, electric clocks and so on. Las

5、t year, we exported over five million clocks of various kinds to Europe and Northern America.Our twenty years experience of doing business with foreign customers has enabled us to know that Chinese clocks are selling well because of their attractive design, fine quality and low price. So we are conf

6、ident that our commodities will be proved to be quite satisfactory to your customers.We are now taking this opportunity to express our desire to establish direct business relations with you on the basis of equality and mutual benefit. For your selection, we are sending you a copy of our latest catal

7、og that might be suitable for your market .With best regards!Yours faithfully,SHANGHAI FEIDA IMP.&EXP.CO.,LTD. MANAGER2、出口報(bào)價(jià)核算品名：鐘(clock)型號(hào)：8130G3 7808J1 7808P 8130G2訂貨量 ：每個(gè)品種的起碼訂貨量為169箱，4個(gè)品種拼裝在1個(gè)20整箱內(nèi)。出口退稅：9國(guó)內(nèi)費(fèi)用(一個(gè)20英尺集裝箱)：倉儲(chǔ)費(fèi)1600元；國(guó)內(nèi)運(yùn)雜費(fèi)1200元；商檢費(fèi)100元；港區(qū)雜費(fèi)1100元； 經(jīng)營(yíng)管理費(fèi)500元；其他費(fèi)用500元保險(xiǎn)：10加成后一切險(xiǎn)(ALL RIS

8、KS)和戰(zhàn)爭(zhēng)險(xiǎn)(WAR RISKS)，費(fèi)率分別為0.8%,0.2%預(yù)期利潤(rùn)：10根據(jù)對(duì)方訂單，正確計(jì)算得出報(bào)價(jià)并將核算的詳細(xì)過程列出。四個(gè)貨號(hào)的商品包裝方式均為：24只/紙箱。四個(gè)貨號(hào)拼裝在一個(gè)20英尺的集裝箱中，且起訂量為每個(gè)品種為169箱。 所以， 每個(gè)貨號(hào)的報(bào)價(jià)數(shù)量為：169244056只 每個(gè)貨號(hào)的國(guó)內(nèi)費(fèi)用為：(1600+1100+1000+1200+100)/(44056)0.3082（元/只） 每個(gè)貨號(hào)的出口運(yùn)費(fèi)為：20008.25/(44056)1.0170（元/只）貨號(hào)8130G3 1） 實(shí)際成本 采購成本退稅收入 10-109%/(1+17%) 9.2308（元/只）2） 國(guó)

9、內(nèi)費(fèi)用：0.3082（元/只）3） 出口運(yùn)費(fèi)：1.0170（元/只）4） 出口報(bào)價(jià)： CIFC3（實(shí)際成本+國(guó)內(nèi)費(fèi)用+出口運(yùn)費(fèi)）/（1-傭金率-預(yù)期利潤(rùn)率-（1+加成率）保費(fèi)率） （9.2308+0.3082+1.0170）/(1-5%-10%-110%1%)/8.25 1.53（美元/只）貨號(hào)7808J1 1） 實(shí)際成本采購成本退稅收入 11-119%/(1+17%) 10.1538（元/只）2） 國(guó)內(nèi)費(fèi)用：0.3082（元/只）3） 出口運(yùn)費(fèi)：1.0170（元/只）4） 出口報(bào)價(jià)：CIFC3（實(shí)際成本+國(guó)內(nèi)費(fèi)用+出口運(yùn)費(fèi)）/（1-傭金率-預(yù)期利潤(rùn)率-（1+加成率）保費(fèi)率）（10.1538+

10、0.3082+1.0170）/（1-5%-10%-110%1%）/8.251.66（美元/只）貨號(hào)7808P 1） 實(shí)際成本采購成本退稅收入 8-89%/(1+17%)7.3846（元/只）2） 國(guó)內(nèi)費(fèi)用：0.3082（元/只）3） 出口運(yùn)費(fèi)：1.0170（元/只）4） 出口報(bào)價(jià)：CIFC3（實(shí)際成本+國(guó)內(nèi)費(fèi)用+出口運(yùn)費(fèi)）/（1-傭金率-預(yù)期利潤(rùn)率-（1+加成率）保費(fèi)率）（7.3846+0.3082+1.0170）/(1-5%-10%-110%1%)/8.251.26（美元/只） 貨號(hào)8130G2 1） 實(shí)際成本采購成本退稅收入 8.5-8.59%/(1+17%) 7.8462（元/只）2）

11、國(guó)內(nèi)費(fèi)用：0.3082（元/只）3） 出口運(yùn)費(fèi)：1.0170（元/只）4） 出口報(bào)價(jià)：CIFC3（實(shí)際成本+國(guó)內(nèi)費(fèi)用+出口運(yùn)費(fèi)）/（1-傭金率-預(yù)期利潤(rùn)率-（1+加成率）保費(fèi)率）(7.8462+0.3082+1.0170)/（1-5%-10%-110%1%）/8.251.33（美元/只）3、草擬發(fā)盤函發(fā)盤函如下：上 海 飛 達(dá) 進(jìn) 出 口 有 限 公 司SHANGHAI FEIDA IMP. & EXP. CO., LTD.上 海 滬 閩 路100號(hào)NO.100 HUMING ROAD SHANGHAI電話(PHONE):電傳(FAX):

12、LEISHMAN-HILLARD LINK LTD. DATE: 12-MAR-01DENSO HALL, KUWAITDear Sirs,Thank you for your fax of Mar. 7 from which we learn of your interest in our Chang jiang Brand Clock Art No.8130G3,7808J1, 7808P, 8130G2. We are sure that they are well up to your high standards of quality and service. Hereby, we

13、quote our favorable prices as follows:(1)COMMODITY: CHANG JIANG BRAND CLOCK (2)UNIT PRICE: CIFC5KUWAIT 8130G3 US$ 1.53/PC. 7808P US$ 1.26/PC. 7808J1 US$ 1.66/PC. 8130G2 US$ 1.33/PC.(3)QUANTITY:169 CARTONS FOR EACH ART NO. TOTAL 676CARTONS IN ONE 20 FCL CONTAINER.(4)PACKING:EACH 24 PCS. TO BE PACKED

14、IN ONE CARTON(5)PAYMENT: TO BE PAYABLE BY AN IRREVOCABLE SIGHT LETTER OF CREDIT, FOR FULL CONTRACT VALUE THROUGH A BANK ACCEPTABLE TO THE SELLER.(6)SHIPMENT:FROM SHANGHAI TO KUWAIT TO BE EFFECTED WITHIN 30 DAYS AFTER THE RECEIPT OF THE RELEVANT L/C(7)INSURANCE: TO BE COVERED BY THE SELLER FOR 110% O

15、F THE CONTRACT VALUE AGAINST ALL RISKS AND WAR RISK AS PER C.I.C. DATED 1/1/1981.(8) OTHER CONDITIONS: QUOTATION VALID UNTIL March 19, 2003.Yours faithfully, SHANGHAI FEIDA IMP.&EXP.CO.,LTD. x x xMANAGER4、出口還價(jià)核算相關(guān)成本利潤(rùn)計(jì)算如下：1. 客戶還價(jià)后的利潤(rùn)額和利潤(rùn)率：總貨款收入(1.38+1.49+1.13+1.20) 8.2516924 174,002.40(元)實(shí)際總成本10+11+

16、8+8.5)11/（1+17%）9%16924 140,400.00(元)業(yè)務(wù)費(fèi)用1600+1200+100+1100+500+500=5,000（元）出口運(yùn)費(fèi)20008.2516,500.00(元)出口保費(fèi)174,002.40110%1%1914.0264（元）客戶傭金174,002.405%=8700.12(元)利潤(rùn)總額貨款收入實(shí)際成本業(yè)務(wù)費(fèi)用出口運(yùn)費(fèi)出口保費(fèi)客戶傭金 174,002.40 - 140,400.00 - 5,000 - 16,500.00 1914.0264- 8700.12 1488.25（元人民幣）利潤(rùn)率1488.25/174,002.40 = 0.86%2. 經(jīng)客戶還

17、價(jià)后，出口商應(yīng)掌握的國(guó)內(nèi)供貨價(jià)格（含稅）：實(shí)際成本退稅收入銷售收入利潤(rùn)傭金出口保費(fèi)出口運(yùn)費(fèi)國(guó)內(nèi)費(fèi)用8130G3還價(jià)后實(shí)際成本1.38(1-110%1%-5%-5%)8.25-0.3082-1.01708.7961元/只 還價(jià)后購貨成本8.7961/1-9%/(1+17%)9.53元/只 7808J1還價(jià)后實(shí)際成本1.49(1-110%1%-5%-5%)8.25-0.3082-1.01709.6028元/只 還價(jià)后購貨成本9.6028/1-9%/(1+17%)=10.40元/只 7808P還價(jià)后實(shí)際成本1.13(1-110%1%-5%-5%)8.25-0.3082-1.01706.9625元/只

18、還價(jià)后購貨成本6.9625/1-9%/(1+17%)7.54元/只 8130G3還價(jià)后實(shí)際成本1.20(1-110%1%-5%-5%)8.25-0.3082-1.01707.4759元/只還價(jià)后購貨成本7.4759/1-9%/(1+17%)8.10元/只 3. 再次報(bào)價(jià)：8130G3 US$1.53(1-3%)=US$1.487808J1 US$1.66(1-3%)=US$1.617808P US$1.26(1-3%)=US$1.228130G3 US$1.33(1-3%)=US$1.295、擬寫還盤函還盤涵如下：上 海 飛 達(dá) 進(jìn) 出 口 有 限 公 司SHANGHAI FEIDA IMP.

19、&EXP. CO., LTD.上 海 滬 閩 路100號(hào)NO.100 HUMING ROAD SHANGHAI電話(PHONE):電傳(FAX):LEISHMAN-HILLARD LINK LTD. DATE: 22-MAR-01 DENSO HALL , KUWAIT Dear Sirs,We have carefully read your fax dated March 17, 2001.After discussing the matter with our manufacturers, we would gladly infor

20、m you that you could get a 3% reduction. Please note that this is a big concession on our part which shows our goodwill and sincerity in establishing business relations between us. You can surely find later that the quality of our products is second to none, and that a 3% reduction is the best you c

21、an obtain.By the way, as we are new to each other, your suggestion of D/A at 30 days sight is unacceptable. Maybe after some transactions are successfully executed, you can obtain such favorable payment terms as D/P at sight. Meanwhile we would like to inform you that owing to a recent sharp increas

22、e in the cost of labor and materials we would be forced to adjust our price soon. So early reply would be in your interest.Yours faithfully, SHANGHAI FEIDA IMP. & EXP.CO, LTD. x x xMANAGER 6、出口成交核算根據(jù)雙方的價(jià)格、數(shù)量意向，計(jì)算銷售收入、利潤(rùn)等。合同核算: 貨號(hào)8130G37808J17808P8130G2數(shù)量(SET)4056405640564056單價(jià)1.481.611.221.29總值6002.

23、886530.164948.325232.24購貨成本40560446163244834476成交條件CIFC5購貨總成本40560+44616+32448+34476=152100（元）購貨總成本40560+44616+32448+34476=152100（元） 退稅收入152100/1.170.09=11700（元） 國(guó)內(nèi)費(fèi)用5000（元） 出口運(yùn)費(fèi)20008.25=16500（元） 合同金額6002.88+6530.16+4948.32+5232.24=22713.60（美元） 出口保費(fèi)22713.601.10.018.25=2061.2592（元） 客戶傭金22713.600.058.

24、25=9369.36（元） 成交利潤(rùn)額22713.608.25+11700-152100-16500-2061.2592-9369.36-5000=14056.58（元） 成交利潤(rùn)率 14056.5808/8.25/22713.60=7.5% 7、出口合同簽訂售貨確認(rèn)書如下：上 海 飛 達(dá) 進(jìn) 出 口 有 限 公 司SHANGHAI FEIDA IMP.&EXP. CO., LTD.上 海 滬 閩 路100號(hào)NO.100 HUMING ROAD SHANGHAI電話(PHONE):電傳(FAX):LEISHMAN-HILLARD LINK

25、 LTD. DATE: 01-APR-01 DENSO HALL , KUWAIT Dear sirs,Many thanks for your order and we are sending you our signed Sales Confirmation No.FD-FLESC03 in duplicate. Please counter sign and return one for our file.We will do our best to execute your order and assure the goods quality, shipping date as wel

26、l as the terms you asked for will receive our best attention.As the shipment date is approaching, please immediately instruct your banker to issue the relevant L/C at sight in our favor. The L/C has to reach here as quickly as possible or the shipment may be delayed.Best regards!Yours faithfully, SH

27、ANGHAI FEIDA IMP.&EXP.CO.,LTD. x x xMANAGER 8、審核信用證對(duì)進(jìn)口商開來的信用證按照審證依據(jù)和要求進(jìn)行審核。上 海 飛 達(dá) 進(jìn) 出 口 有 限 公 司SHANGHAI FEIDA IMP.&EXP. CO., LTD.上 海 滬 閩 路100號(hào)NO.100 HUMING ROAD SHANGHAI電話(PHONE):電傳(FAX):證意見：信用證存在的問題 需要修改的理由 國(guó)外到期 易產(chǎn)生逾期交單 合同號(hào)碼錯(cuò)誤 與實(shí)際合同號(hào)碼不符 付款期限不妥 超出合同規(guī)定期限 商品名稱錯(cuò)誤 與實(shí)際出運(yùn)品名不符

28、一個(gè)品種貨號(hào)有誤 與實(shí)際出運(yùn)貨號(hào)不符 信用證到期日有誤 與合同規(guī)定不符 沒有受UCP500約束的文句 信用證開立無依據(jù)審證人:XXX9、修改信用證告知客戶的改正函如下：上 海 飛 達(dá) 進(jìn) 出 口 有 限 公 司SHANGHAI FEIDA IMP.&EXP. CO., LTD.上 海 滬 閩 路100號(hào)NO.100 HUMING ROAD SHANGHAI電話(PHONE):電傳(FAX):LEISHMAN-HILLARD LINK LTD. DATE: 25-APR-01 DENSO HALL , KUWAIT Dear Sirs,We

29、 are very glad to receive your L/C No. FLE-FDLC03, but we are quite sorry to find that it contains some discrepancies with the S/C. Please instruct your bank to amend the L/C as quickly as possible.The L/C is to be amended as follows:*The place of expiry: In China, instead of In Kuwait;*The Number o

30、f the S/C:FD-FLESC03, instead of FD-FLE03;*Please amend L/C at 30 days sight to be L/C at sight.*The name of the goods is CHANGJIANG BRAND CLOCK, in stead of CANJIANG BRAND CLOCK. *The Art NO. should be 8130G2 , instead of 8130G.*The expiry date of the L/C should be JUNE 15TH 2001.*Please add the wo

31、rds “EXCEPT AS OTHERWISE STATED THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO.500.”With best regards!Yours faithfully, SHANGHAI FEIDA IMP.&EXP.CO.,LTD. x x xMANAGER 10、托運(yùn)訂艙相關(guān)單據(jù)（訂艙委托書、商業(yè)發(fā)票、裝箱單）見附件11、

32、出口報(bào)關(guān)相關(guān)單據(jù)（出口貨物報(bào)關(guān)單、商業(yè)發(fā)票及裝箱單）見附件12、投保裝船投保單見附件裝船通知如下：上 海 飛 達(dá) 進(jìn) 出 口 有 限 公 司SHANGHAI FEIDA IMP.&EXP. CO., LTD.上 海 滬 閩 路 100 號(hào)NO.100 HUMING ROAD SHANGHAI電話(PHONE):電傳(FAX):LEISHMAN-HILLARD LINK LTD. DATE: 15-MAY-01 DENSO HALL , KUWAIT Dear Sirs,We are grateful to inform you that

33、the goods, Changjiang brand clock under S/C No.FD-FLESC03 and L/C No.FLE-FDLC03 have been shipped on S.S. Golden Star V.19 from Shanghai to Kuwait on May 20, 2001 B/L No.FD-FLEBL03.It will arrive at the destination in May 31, 2001.With best regards!Yours faithfully, SHANGHAI FEIDA IMP.&EXP.CO.,LTD.

34、X X XMANAGER13、出口單據(jù)制作單據(jù)種類 出單日期 年份 其他日期匯票 5月27日 2001商業(yè)發(fā)票 5月9日2001原產(chǎn)地證明 5月16日 2001 5月14日（申請(qǐng)）商檢證書 5月12日 2001保險(xiǎn)單據(jù) 5月18日 2001海運(yùn)提單 5月20日 2001 5月20日（裝船）具體單據(jù)見附件14、單據(jù)審核按照審核單據(jù)的要求，對(duì)各種單據(jù)進(jìn)行審核；提交單據(jù)進(jìn)行議付。打開郵箱，收取附件中的全套單據(jù)，根據(jù)“單證一致、單單一致”的原則，認(rèn)真、仔細(xì)的審核，寫出審核意見。15、出口業(yè)務(wù)善后善后涵如下：FLEISHMAN-HILLARD LINK LTD. DATE: 22-JUN-01 DENS

35、O HALL , KUWAIT Dear Sirs,We are very concerned when we received the notification of dishonor yesterday from ALAHLI BANK OF KUWAIT(KSC) complaining about our discrepancies in documents under L/C No.FLE-FDLC03After investigation of the matter, we found that we made a mistake which was owing to the ov

36、ersight of our new clerk. The fault was entirely ours and we feel very regretful. Please accept our apology because we have brought you such inconvenience. Therefore could you instruct your bank to accept the mentioned discrepancies and reimburse to us the amount of the shipped goods. We would be gr

37、eatly appreciated that you could help us immediately. As to the quality of the goods, we take our honor name to assure you that they are all in an excellent state.Thank you very much for your kind cooperation and we avail ourselves of this opportunity to assure you of our prompt and careful attentio

38、n in handling your future orders.With best regards!Yours faithfully, SHANGHAI FEIDA IMP.&EXP.CO.,LTD. X X XMANAGERFLEISHMAN-HILLARD LINK LTD. DATE: 22-JUN-01 DENSO HALL , KUWAIT Dear Sirs,We are very concerned when we received the notification of dishonor yesterday from ALAHLI BANK OF KUWAIT(KSC) co

39、mplaining about our discrepancies in documents under L/C No.FLE-FDLC03After investigation of the matter, we found that we made a mistake which was owing to the oversight of our new clerk. The fault was entirely ours and we feel very regretful. Please accept our apology because we have brought you such inconvenience. Therefore could you instruct your bank to accept the mentioned discrepancies and reimburse to us the amount of the shipped goods. We wou