国际贸易实务模拟实验报告.pdf

国 际 贸 易 实 务 实 验 报 告目 录一、实验简介.21、实验时间.22、实验地点.23、实验方式.24、指导老师.25、实验目的.3二、实验过程.31、交易简介.32、拟写建交函.33、出口报价核算.54、草拟发盘函.75、出口还价核算.96、拟写还盘函.117、出口成交核算.128、出口合同签订.139、审核信用证.1710、修改信用证.1811、托运订舱.1912、出口报关.2413、投保装船.2614、出口单据制作.2815、单据审核.38三、实验总结和建议.411、实验总结.412、实验建议.41第1页共423Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告一、实验简介1、实验时间基本是每周和周三的整个下午，课程实验的时间安排的比较集 中，而且较为充足。2、实验地点汇文楼C栋教学实验机房3、实验方式在机房操作国际贸易模拟实习教学软件(TMT),模拟外贸业 务员在外贸公司的业务行为进行实验，操作一笔完整的出口业务。从 建立业务关系到业务磋商、合同签订、合同履行直至最后的交单结汇 善后，基本涉及国际贸易实务操作的的全过程。4、指导老师汪五一5、实验目的通过对外贸人员在外贸公司的外贸业务行为的模拟，了解外贸行 为的发生和发展过程，巩固国际贸易实务课程内容，理论与实际相统 一，以便更好地掌握贸易实务的基本流程和基本技能，满足外贸岗位 的业务要求。二、实验过程1、交易简介我方：上海飞达进出口有限公司SHANGHAI F EIDAIMP.&EXP.CO.,LTD.公司资料地址：上海沪闵路100号电话：[phone]传真：[phone]ADD:NO.100 HUMING ROAD,SHANGHAITEL:0086-21-66504975F AX:0086-21-64331256实习部门钟表部交易地区第2页共42 3Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告中东对方：科威特 F LEISHMAN-HILLARD LINK LTD.公司资料F leishman-Hillard Link Ltd.DENSO HALL,KUWAITPHONE:77 66 4 79-22 04 87TELEX:23035 PCOKR PKCABLE:ALPLUCINEF AX NO:92-21-77364792、拟写建交函(1)建交要求你公司是位于上海西部的一家专营轻工业品的贸易公司。公司成 立50年以来，在国内外享有很高的声誉，在世界各地拥有大量的客 户。近来，INTERNET网络上有一则消息，科威特 F LEISHMAN-HILLARD公司欲求购中国产的钟，公司全称和详细的 地址为：F leishman-Hillard Link Ltd.DENSO HALL,KUWAITPHONE:77 66 4 79-22 04 87TELEX:23035 PCOKR PKCABLE:ALPLUCINEF AX NO:92-21-7736479请参照上述基本要求，给对方发一封要求建立业务往来的邮件,要求格式完整、正确，内容包括公司介绍、可提供的产品介绍，并随 寄商品目录。信函中应表达想与对方建交的热切愿望。(2)建交函March 2 2003F leishman-Hillard Link Ltd.DENSO HALL,KUWAIT第3页共42 3Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告PHONE:77 66 4 79-22 04 87TELEX:23035 PCOKR PKCABLE:ALPLUCINEF AX NO:92-21-7736479Gentlemen:We have come to know the name of your firm and take the pleasure of addressing this letter to you with the hope of establishing business relations with you.We specialize in the exportation of Chinese clock industrial products which have enjoyed great popularity in world markets.Our products cover different types and uses.We enclose a copy of our catalogue for your reference and hope that you would contact us if any item is of interest to you.Yours faithfully,SHANGHAI F EIDAIMP.&EXP.CO.,LTD.3、出口报价核算（1）报价核算要求（计算过程中保留4位小数，结果保留2位小数）品名：钟（clock）型号：8130G3 7808J1 7808P 8130G2订货量：每个品种的起码订货量为169箱，4个品种拼装在1个20整 箱内。出口退 税：9%国内费用（一个20英尺集装箱）：仓储费1600元；国内运杂费1200元;第4页共423Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告保险:预期 润：商检费100兀；港区杂费1100兀；经营管理费500元；其他费用500元10%加成后一切险（ALL RISKS）和战争险（WAR RISKS）,费率分别为0.8%,0.2%利10%（2）报价核算四个货号的商品包装方式均为：24只/纸箱。四个货号拼装在一个20英尺的集装箱中，且起订量为每个品种为169 箱。所以，每个货号的报价数量为：169X24=4056只 每个货号的国内费用为：（1600+1100+1000+1200+100）/（4X4056）=0.3082（元/只）每个货号的出口运费为：2000X8.25/（4X4056）=1.0170（元/只）货号7808J11）实际成本=采购成本一退税收入=11-11 X9%/（1+17%）=10.1538（元/只）2）国内费用：0.3082（元/只）3）出口运费：1.0170（元/只）4）出口报价：CIF C3=（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）X保费率）=（10.1538+0.3082+1.0170）/（1-5%-10%-110%X 1%）/8.25=1.66（美元/只）货号8130G21）实际成本=采购成本一退税收入=8.5-8.5X9%/（l+17%）=7.8462（元/只）2）国内费用：0.3082（元/只）3）出口运费：1.0170（元/只）4）出口报价：第5页共42 3Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告CIF C3=（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）X保费率）=（7.8462+0.3082+1.0170）/（1-5%-10%-110%X 1%）/8.25=1.33（美元/只）货号8130G31）实际成本=采购成本一退税收入=1O-1OX9%/（1+17%）=9.2308（元/只）2）国内费用：0.3082（元/只）3）出口运费：1.0170（元/只）4）出口报价：CIF C3=（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）X保费率）=（9.2308+0.3082+1.0170）/（1-5%-10%-110%X 1%）/8.25=1.53（美元/只）货号7808P1）实际成本=采购成本一退税收入=8-8X9%/（l+17%）=7.3846（元/只）2）国内费用：0.3082（元/只）3）出口运费：1.0170（元/只）4）出口报价：CIF C3=（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）X保费率）=（7.3846+0.3082+1.0170）/（1-5%-10%-110%X 1%）/8.25=1.26（美元/只）4、草拟发盘函（1）草拟发盘函要求请根据客户来函要求，写一封发盘信，详细回答客户提出的问 题，告知对方交易的基本条件，并敦促对方尽快做出决定，发盘有效 期为一周。交易的基本条件：L保险：按发票金额加成10%投保一切险及战争险。2.支付方式：即期信用证。第6页共423Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告3.装运：五月底装运。(2)草拟发盘函March 12 2003F LEISHMAN-HILLARD LINK LTD.DENSO HALL,KUWAITGentlemenWe are glad to have received your fax,and we have known your interest in our products concerning Art No.8130G3,7808Jl,7808P,8130G2.We think they will live up with your requirements.We quote our favorable prices as follows:(l)COMMODITY:CHANG JIANG BRAND CLOCK(2)UNIT PRICE:CIF C5 KUWAIT7808J18130G28130G37808Pus$us$us$us$1.66/PC1.33/PC1.53/PC.1.26/PC.(3)QUANTITY:169 CARTONS F OR EACH ART NO.TOTAL 676 CARTONS IN ONE 20,F CL CONTAINER.(4)PACKING:EACH 24 PCS.TO BE PACKED IN ONE CARTON(5)PAYMENT:TO BE PAYABLE BY AN IRREVOCABLE SIGHT LETTER OF CREDIT,F OR F ULL INVOICE VALUE THROUGH A BANK ACCEPTABLE TO THE SELLER.第7页共42 3Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告（6）SHIPMENT:F ROM SHANGHAI TO KUWAIT TO BE EF F ECTED WITHIN 30 DAYS AF TER THE RECEIPT OF THE RELEVANT L/C（7）INSURANCE:TO BE COVERED BY THE SELLER F OR 110%OF TOTAL INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER C.LC.DATED 1/1/1981.（8）OTHER CONDITIONS:QUOTATION VALID UNTIL March 19,2003.Yours sincerelySHANGHAI F EIDAIMP.&EXP.CO.,LTD.5、出口还价核算（1）出口还价核算要求按客户还盘的条件（降价10%,取2位小数），计算：（计算过 程小数请保留至4位，小于1时保留至5位,计算结果取小数后2位）1）还价后，试计算各货号的总利润额分别为多少元人民币？2）若接受客户价格，且公司要求有5%的利润率，则每个货号的产品 的国内采购价格（含税）最高为多少元人民币？再次报价：在原报价基础上降价3%重新报价？（保留两位小数）（2）出口还价核算利润核算货号7808J1客户还价US$1.49CIF C5总利润额：销售收入一客户佣金一出口保费一实际成本一国内费用一第8页共423Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告出口运费=1.49*8.25*169*24*(1-5%-1.1*1%)-11*(1+17%-9%)/(1+17%)*169*24-(1600+1200+100+1100+500+500)/4-2000*8.25/4=258.0188 元货号8130G2客户还价US$1.20CIF C5总利润额：销售收入一客户佣金一出口保费一实际成本一国内费用一 出口运费=1.20*8.25*169*24*(1-5%-1.1*1%)-8.5*(1+17%-9%)/(1+17%)*169*24-(1600+1200+100+1100+500+500)/4-2000*8.25/4=505.9816 元货号8130G3客户还价US$1.38CIF C5总利润额：销售收入一客户佣金一出口保费一实际成本一国内费用一 出口运费=1.38*8.25*169*24*(1-5%-1.1*1%)-10*(1+17%-9%)/(1+17%)*169*24-(1600+1200+100+1100+500+500)/4-2000*8.25/4=545.7288 元货号7808P客户还价US$L13CIF C5总利润额：销售收入一客户佣金一出口保费一实际成本一国内费用一 出口运费(1+17%)*169*24-(1600+1200+100+1100+500+500)/4-2000*8.25/4=178.5243 元成本核算货号7808J1实际成本：1.49 X(l-H0%xl%-5%-5%)X8.25-0.3082-1.0170=9.6028 元/只采购成本：9.6028/1-9%/(1+17%)=10.40 元/只货号8130G2第9页共42 3Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告实际成本：L20X(l-n0%Xl%-5%-5%)X8.25-0.3082-L0170=7.4759 元/只采购成本：7.4759/1-9%/(1+17%)=8.10 元/只货号8130G3实际成本：L38X(l-n0%Xl%-5%-5%)X8.25-0.3082-L0170=8.7961 元/只采购成本：8.7961/1-9%/(1+17%)=9.53 元/只货号7808P实际成本：L13X(l-n0%Xl%-5%-5%)X8.25-0.3082-L0170=6.9625 元/只采购成本：6.9625/1-9%/(1+17%)7.54 元/只再次报价货号 7808J1：1.66X(l-3%)=US$1.61/只 CIF C5货号 8130G2：133X(1-3%)=US$1.29/只 CIF C5货号 8130G3：1.53X(1-3%)=US$1.48/只 CIF C5货号 7808P：1.26X(l-3%)=US$1.22/只 CIF C56、拟写还盘函(1)拟写还盘函要求经与厂商协商，为配合客户，我公司同意在原报价基础上降低3%。同时拒绝外方D/A的付款要求。请根据客户还价函拟写还盘函。(2)拟写还盘函第10页共42少Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告DATE:22 March 2003F LEISHMAN-HILLARD LINK LTDDENSO HALL,KUWAITDear Sirs,Your requirements have been considered carefully.After negotiating with our manufacturers,we are glad to inform you that you could get a 3%reduction.We hope that you can feel our sincerity and that we could establish steady relations between us.Considering that it is the first time to make deal with you,we can not accept your suggestion of D/A at 30 days sight.Maybe after some transactions are successfully executed,you can obtain such favorable payment terms as D/P at sight.We believe that we would become friendly business partner of each other.Yours sincerelySHANGHAI F EIDAIMP.&EXP.CO.,LTD.7、出口成交核算(1)出口成交核算要求请根据你与国外客户最终达成的交易条件，作出详细的出口合同核 算，其中包括：购货总成本总退税收入实际采购成本费用细目及总额(包括:国内费用、海洋运费、保险费、佣金)合同利润额及利润率注意：计算过程保留四位小数，最后结果保留二位小数(2)出口成交核算 飞达进出口有限公司第n页共42少Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告合同核算:货号7808J18130G28130G37808P数（SET）里4056405640564056单价1.611.291.481.22总值6530.165232.246002.884948.32购货成本44616344764056032448成交条件 CIF C5购货总成本 40560+44616+32448+34476=152100（元）退税收入 152100/L17X0.09=11700（元）国内费用5000（元）出 口运费 2000X8.25=16500（元）合同金额 6002.88+6530.16+4948.32+5232.24=22713.60（美元）出 口保费 22713.60X1.1X0.01X8.25=2061.2592（元）客户佣金 22713.60X0.05X8.25=9369.36（元）成 交 利 润 额 22713.60 X8.25+11700-152100-16500-2061.2592-9369.36-5000=14056.58（元）成交禾 U润率 14056.5808/8.25/22713.60=7.5%8、出口合同签订(1)出口合同签订要求步骤一第12页共42少Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告请根据出口合同基本条款的要求和双方在信中确定的条件制作 售货确认书，要求条款内容全面、具体。步骤二给国外客户寄出成交签约函，感谢对方的订单，说明随寄售货 确认书，催促迅速会签合同，并希望信用证在4月25日前开到。(空 白合同可在TMT信息查询系统中下载)合同日期：2003年4月1日信函日期：2003年4月1日合同号码：F D-F LESC03(2)出口合同签订DATE:01-APR-01F LEISHMAN-HILLARD LINK LTD.DENSO HALL,KUWAITGentlemen,We are glad to have received your order and we are shoeing you our signed Sales Confirmation No.F D-F LESC03 included in enclosure.It s better if you would sign and return one for our file as soon as possible.We will do our part to reach what we have promised in Sales Confirmation and make sure the quality,the packing and the shipment of the goods you have ordered live up with your requirements.We will make good preparations if you instruct your banker to issue the relevant L/C at sight in our favor.We hope the L/C will arrive here earlier so that you can receive the goods without delaying.Yours faithfully,SHANGHAI F EIDA IMP.&EXP.CO.,LTD.第13页共42 3Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告SALES CONFIRMATIONS/C No.:F D-F LESC03 Date:April 1st 2003The Seller:SHANGHAI IMP.&EXP.CO.,LTD.F EIDATheF LEISHMAN-HILLARDBuyer:LINKLtd.Address:N0.100 HUMING ROAD SHANGHAI,CHINAAddress:DENSO HALL,KUWAITPACKING EACH 24 SETS PACKED IN ONE CARTON;TOTAL 676Item No.Commodity&Specificatio nsUnitQuantityUnit Price(US$)AMOUNT(US$)CHANGJIANG BRAND CLOCKCIF C5 KUWAIT18130G3SET40561.486002.8827808J1SET40561.616530.1637808PSET40561.224948.3248130G2SET40561.295232.24TOTAL22713.60TOTAL VALUE:CONTRACTSAY US DOLLAR TWENTY TWO THOUSAND SEVEN HUNDRED AND THIRTEEN POINT SIXTY ONLY:CARTONS TO ONE 201 CONTAINERPORT OFLOADING&F ROM SHANGHAI TO KUWAITDESTINATION:SHIPMEN TO BE EF F ECTED BY THE SELLER BY THE END OFT:MAY,2003.第14页共42 3Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告WITH PARTIAL SHIPMENTS AND TRANSSHIPMENT PROHIBITED.PAYMEN BY IRREVOCALBE SIGHT LETTER OF CREDIT T:OPENED BY THE BUYER THROUGH A BANKACCEPTABLE TO THE SELLER NOT LATER THAN APRIL 25TH,2003 AND REMAIN VALID F OR NEGOTIATION IN SHANGHAI UNTIL 15 DAYS AF TER THE AF ORESAID TIME OF SHIPMENT.INSURANTO BE COVERED BY THE SELLER F OR 110%TOTAL CE:INVOICE VALUE AGAINSTALL RISKS AND WAR RISK AS PER AND SUBJECT TO RELEVANT OCEANMARINE CARGO OF PEOPLES INSURANCE COMPANY OF CHINA DATED 1/1/1981.Confirmed by:THE SELLER THE BUYERSHANGHAI F EIDA IMP.&EXP.F LEISHM AN-HILLARDCO.,LTD.LINK Ltd.XXX Abdul Rashid HassanREMARKS: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.第15页共42 3Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告3.F or 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 F orce Majeure,However,the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registered airmail with a certificate issued by the China Council for the Promotion of International Trade attesting such event(s).5.All deputies arising out of the performance of,or relating to this contract,shall be settled through negotiation.In case no settlement can be reached through negotiation,the case shall then be submitted to the China International Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rules.The arbitration shall take place in Shanghai.The arbitral award is final and binding upon both parties.6.The Buyer is requested to sign and return one copy of this contract immediately after receipt of the same.Objection,if any,should be raised by the Buyer within it is understood that the Buyer has accepted the terms and conditions of this contract.7.Special conditions:(These shall prevail over all printed terms in case of any conflict.)9、审核信用证(1)信用证审核要求请根据审证的一般原则和方法对收到的信用证进行认真细致的审核，列明信用证存在的问题并陈述要求改证的理由。第16页共42少Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告(2)审核信用证审证意见存在问题修改理由1合同号码错误与实际不符2一个品种货号有误与实际出运货号不符3商品名称错误与实际出运品名不符4付款期限不当超出合同规定期限5信用证到期日有误与合同规定不符6信用证到期地点不当易产生逾期交单7没有受UCP600约定的语句信用证开立无依据10、修改信用证(1)修改信用证要求根据你的审证结果草拟改证函，要求列明不符点，并清晰告知客户 如何进行修改。信函日期：2003年4月25日(2)信用证修改DATE:25-APR-01F LEISHMAN-HILLARD LINK LTD.DENSO HALL,KUWAITGentlemenWe are very glad to have received your L/C No.F LE-F DLC03,but we are sorry to say that there are some discrepancies with the S/C contained in it.We are sending the suggestions to you for the corrections.Please instruct your banker to revise the L/C as soon as possible.The corrections are to made as follows:l.The S/C No.F D-F LESC03,instead ofF D-F LE03;2.The Art NO.should be 8130G2,instead of,8130Gf.第17页共42 3Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告3.The name of the goods is CHANGJIANG BRAND CLOCK,in stead offCANJIANG BRAND CLOCK；4.Please amend L/C at 30 days sight to be L/C at sight.5.The expiry date of the L/C should be JUNE 15TH 2003.6.The place of expiry:In China,instead of In Kuwait17.Please add the words“EXCEPT AS OTHERWISE STATED THIS CREDIT IS SUBJECT TO THE UCP600Hope to receive your reply soonYour faithfullySHANGHAI F EIDA IMP.&EXP.CO.,LTD.n、托运订舱(i)托运订舱要求在收到信用证修改通知后，公司即开始安排出口货物的装运事 宜；首先要向船公司订舱。订舱文件主要包括：出口货物订舱委托书；商业发票；装箱单。(有关空白单据可从TMT系统中下载)请根据订舱单据的填制要求认真填写。公司编号 公司开户银行 银行账号 INVOICE NO.BH03F D 中国人民银行 7938724374 F D-F LEINV03出口货物订舱委托书日期：五月九日商业发票日期：五月九日第18页共42少Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告（2）托运订舱出口货物订舱委托书公司编BHP03F号：D日期:9-May-0121）标记陵22）货号23）包装。八羊壬。八金击“、濡舁27）单“、白外e 土rn西”物 24）毛重25）净重26）数量/人 28）总价码 规格 件数 价1）发货人SHANGHAI FEIDA IMP.&EXP.CO.,LTD.100HUMING ROAD SHANGHAI CHINA4）信用证号码LE-F DLC035）开证银行 ALAHLI BANK OF KUWAIT（KSC）6）合同号码F D-F LESC037）成交金额US$22713.608）装运口岸SHANGHAI9）目的港 KUWAIT2）收货人ORDER OF ALAHLI BANK OF KUWAIT10）转船运输ALLOWED11）分批装运NOTALLOWED12）信用证效期 15-Jun-0113）装船期限31-May-0114）运费 PREPAID15）成交条件CIF KUWAIT16）公司联系人XXX17）电话/传真[phone]）通知人FLEISHMAN-HILLARD LINK LTD.DENSO HALL,KUWAIT18）公司开户行Bank of China19）银行帐号793872437420）特别要求CHANGJIANG BRAND CLOCK GIF KUWAIT第19页共42 3Experimental Report of International Trade Practice国 际 贸 易 实 务 实 验 报 告F L 日 SHMA N8130G3169CTN 2028KG 169