1、操作一：建立業務關系FLEISHMAN-HILLARD LINK LTD.DATE: 02-MAR-03DENSO HALL,KUWAITDear Sir,We have got your name and fax number from the Internet and are very glad to introduce ourselves to you that we are specialized in handling light products.Our company, which is located in the west of Shanghai, has been deal

2、ing in the line of importing and exporting light products for 50 years. At present, we have been doing business with customers from many countries all over the world, and have a high reputation. As one of the biggest dealers in China, we have a wide range of clocks, they are electric clocks, traditi

3、onal Chinese clocks and so on.Though our foreign customers we know and trust that Chinese clocks are selling well because of their attractive design, high quality and competed price. So we are confident that our goods will be proved to be quite satisfactory to your customers.We are now taking this o

4、pportunity 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 catalogue that might be suitable for your market.With best regards!Yours faithfully,SHANGHAI FEIDA IMP.&EXP.CO

5、.,LTD.*MANAGER操作二：出口報價(計算過程中保留4位小數，結果保留2位小數)品名：鐘(clock)型號：8130G3 7808J1 7808P 8130G2訂貨量：每個品種的起碼訂貨量為 169箱，4個品種拼裝在1個20'整箱內。出口退稅：9%國內費用(一個20英尺集裝箱)：倉儲費1600元；國內運雜費1200元；商檢費100元；港區雜費1100元； 經營管理費500元；其他費用500元,人10%加成后一切險(ALL RISKS)和戰爭險(WAR RISKS),保險：費率分別為0.8%,0.2%預期利潤：10%其他商品信息及相關費用信息你可以在TMT信息查詢系統中查詢根據對

6、方訂單，報出客戶詢盤的美元價格，并將核算的詳細過程列出商品大類圖片鐘表貨號品名包裝方式8130G3Clock24只/紙箱包裝尺碼包裝重量（毛/凈）含稅采購成本142.5 X 27.5 X 31.5cm12/10kgs10元/只商品大類圖片鐘表15 二"，_ _貨號品名包裝方式7808J1Clock24只/紙箱包裝尺碼包裝重量（毛/凈）含稅采購成本42.5 X 27.5 X 31.5cm12/10kgs11元/只商品大類圖片鐘表貨號品名包裝方式7808PClock24只/紙箱J包裝尺碼包裝重量（毛/凈）含稅采購成本42.5 X 27.5 X 31.5cm12/10kgs8元/只商品大類

7、圖片貨號品名包裝方式8130G2Clock24只/紙箱包裝尺碼包裝重量（毛/凈）含稅采購成本42.5 X 27.5 X 31.5cm12/10kgs8.5元/只鐘表以貨號8130G3為例計算:由題意知: 報價數量為169X24=4056 （只） 實際成本=采購成本一出口退稅 =10-10 X9%/（1+17%） = 9.2308 （元/只） 國內費用=（1600+1100+1000+1200+100）/（4 X 4056） = 0.3082 （元/只） 國外費用=2000 X 8.25/（4 X 4056） = 1.0170 （元/只）出口報價：CIFC3 =（實際成本+國內費用+出口運費）/

8、1-傭金率-預期利潤率-（1 +投保加成率）X保險費率=（ 9.2308+0.3082+1.0170） /（1-5%-10%-110% X 1%）/8.25 = 1.53 （美元 /只）同理可得：貨號7808J1的報價為CIFC3=1.66 （美元/只）貨號7808P的報價為CIFC3=1.26 （美元/只）貨號7808P的報價為CIFC3=1.33 （美元/只）DATE: 12-MAR-2003操作三：出口發盤FLEISHMAN-HILLARD LINK LTD.DENSO HALL, KUWAITDear Sirs,Thank you for your fax of Mar. 7 from

9、 which we learn of your interest in our Changjiang Brand Clock Art No.8130G3,7808J1, 7808P, 8130G2, Our offer is as follows:(1) COMMODITY:CHANG JIANG BRAND CLOCK (2)(2)UNIT PRICE: CIFC5KUWAIT8130G3 US$ 1.53/PC.7808P US$ 1.26/PC.7808J1 US$ 1.66/PC.8130G2 US$ 1.33/PC. QUANTITY:169 CARTONS FOR EACH ART

10、 NO. TOTAL 676CARTONS IN ONE 20' FCL CONTAINER.(4) PACKING:EACH 24 PCS. TO BE PACKED 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 30DAYS A

11、FTER THE RECEIPT OF THE RELEVANT L/C (7)INSURANCE:TO BE COVERED BY THE SELLER FOR 110% OF THE CONTRACT VALUE AGAINST ALL RISKS AND WAR RISK AS PER C.I.C. DATED 1/1/1981.(8) OTHER CONDITIONS:This offer is valid subject to your reply here on March 19, 2003.Yours faithfully,SHANGHAI FEIDA IMP.&EXP.

12、CO.,LTD.*MANAGER操作四：出口還價以貨號8130G3為例計算客戶還價US$ 1.38CIFC51、利潤核算：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=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2、成本核算實際成本：1.38 X (1-110% X 1%-5%-5%) X 8.25-0.3082-1.0170 = 8.7961 元/只采購成本：8.7961/1

13、-9%/(1+17%) =9.53 元/只3、再次報價 1.53 X (1-3%) = US$ 1.48/只 CIFC5同理可得：(1)貨號7808J1總利潤額=258,0188元 成本核算實際成本=9.6028元/只采購成本=10.40元/只再次才艮價 =US$ 1,61 /只CIFC5(2)貨號7808P總利潤額=178,5243元 成本核算實際成本=6.9625元/只采購成本=7.54元/只再次報價 =US$ 1,22 /只CIFC5(3)貨號8130G2總利潤額=505,9816元 成本核算實際成本=7.4759元/只采購成本=8.10元/只再次報價 =US$ 1,29 /只CIFC5

14、操作五：出口還盤FLEISHMAN-HILLARD LINK LTD. DATE: 22-MAR-03DENSO HALL, KUWAITDear Sirs,We have carefully read your fax on March 17, 2003.After discussing the matter with our manufacturers, we would gladly inform you that you could get a 3% reduction. Please note that this is a big concession on our part whi

15、ch shows our goodwill and sincerity in establishing business relations between us. You can surely find later that thequality of our products is second to none, and that a 3% reduction is the best you can obtain.By the way, as we are new to each other, your suggestion of D/A at 30 days sight is unacc

16、eptable. Maybe after some transactions are successfully executed, we can obtain such favorable payment terms as D/P at sight.Meanwhile we would like to inform you that owing to a recent sharp increase in the cost of labor and materials we would be forced to adjust our price soon. So early reply woul

17、d be in your interest.Yours faithfully,SHANGHAI FEIDA IMP. & EXP.CO, LTD.*MANAGER操作六：出口成交合同核算8130G37808J17808P8130G2數量4056405640564056單價($/只)1.481.611.221.29總值($)6022.886530.164948.325232.24購貨成本(¥)40560446163244834476成交條件CIFC51、購貨總成本 40560+44616+32448+34476=152100（元）2、退稅收入 152100/1.17 X 0.0

18、9=11700 （元）3、國內費用5000 （元）4、出 口運費 2000X8.25=16500 （元）5、合同金額 6002.88+6530.16+4948.32+5232.24=22713.60（美元）6、出 口保費 22713.60 X 1.1 X0.01 X 8.25=2061.2592 （元）7、客戶傭金 22713.60 X0.05 X 8.25=9369.36 （元）8、成交利潤額22713.60 X 8.25+11700-152100-16500-2061.2592-9369.36-5000= 14056.58 （元）9、成交利潤率14056.5808/8.25/22713.6

19、0=7.5%操作七：由口簽約一一簽約函FLEISHMAN-HILLARD LINK LTD. DATE: 01-APR-03 DENSO HALL, KUWAITDear sirs,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 g

20、oods' quality, shipping date as well 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 de

21、layed.Best regards!Yours faithfully,SHANGHAI FEIDA IMP. & EXP.CO. , LTD.*MANAGER操作七：出口簽約一一銷售合同SALES CONFIRMATIONS/C No.: FD-FLESC03Date: April 1st 2003The Seller:SHANGHAI FEIDA IMP.&EXP.The Buyer: FLEISHMAN-HILLARD LINKCO.,LTD.Ltd.Address:NO.100 HUMING ROADAddress:DENSO HALL,SHANGHAI, CHINAK

22、UWAIT&CommodityUnit PriceAMOUNTItem No.nsUnitSpecificatioCHANGJIANG BRAND CLOCKQuantity(US$)CIFC5 KUWAIT(US$)18130G3SET40561.486002.8827808J1SET40561.616530.1637808PSET40561.224948.3248130G2SET40561.29TOTAL5232.2422713.60SAY US DOLLAR TWENTY TWO THOUSAND SEVEN TOTAL CONTRACT VALUE:HUNDRED AND TH

23、IRTEEN POINT SIXTY ONLYPACKIN EACH 24 SETS PACKED IN ONE CARTON;TOTAL 676 CARTONS TO ONE 20'G:CONTAINERPORTOF LOADINGFROM SHANGHAI TO KUWAIT&DESTINATION:SHIPME TO BE EFFECTED BY THE SELLER BY THE END OF MAY,2003.NT:WITH PARTIAL SHIPMENTS AND TRANSSHIPMENT PROHIBITED.PAYMEN BY IRREVOCALBE SIG

24、HT LETTER OF CREDIT OPENED BY THE BUYERT:THROUGH A BANK ACCEPTABLE TO THE SELLER NOT LATER THAN APRIL 25TH,2003 AND REMAIN VALID FOR NEGOTIATION IN SHANGHAI UNTIL 15 DAYS AFTER THE AFORESAID TIME OF SHIPMENT.INSURA TO BE COVERED BY THE SELLER FOR 110% TOTAL INVOICE VALUENCE:AGAINSTALL RISKS AND WAR

25、RISK AS PER AND SUBJECT TO RELEVANT OCEANMARINE CARGO OF PEOPLE'S INSURANCE COMPANY OF CHINA DATED 1/1/1981.Confirmed by:THE SELLERTHE BUYERSHANGHAI FEIDA IMP.&EXP. CO.,LTD.XXXREMARKS:1. The buyer shall have the covering letter of credit which should reach the Seller 30 days before shipment,

26、 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

27、 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

28、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

29、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 Trade attesti