＝33293.077元
实际总成本=[(42+51+58.2)×2300+27×3150]×[1-9%×1/(1+17%)] =399516.9230(元)
业务费用=5×(690+525)+(500+800+350+50+500+2000+1000)×2 = 16475.00(元) 出口运费=1950×2×8.25 ＝32175.5000(元) 出口保费=539562.3750×110%×1% ＝5935.1816(元) 客户佣金=539562.3750×5% =26978.1188(元)
利润总额=货款收入－实际成本－业务费用－出口运费－出口保费－客户佣金 =539562.3750- 399516.9230- 16475.00- 32175.00- 5935.1816-26978.1188 =58482.1515（元人民币） 利润率 = 58482.1515/539562.3750×100% =10.84%
如按客户的还价,我方的利润总额为58482.15元人民币, 利润率为10.84%
操作七： 出口合同签订
1、操作要求
步骤一：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：XL-MONSC10 2、签约函
上 海 新 联 进 出 口 有 限 公 司
SHANGHAI XINLIAN IMP. & EXP. CO., LTD.
上 海 四 平 路 1100 号
NO.1100 SIPING ROAD, SHANGHAI, CHINA
第 11 页 共 11 页
电话(PHONE): 021-65330427 传真(FAX): 021-65330428
The Sales Manger Date: April 1st 2003 MONARCH TRADING S.A. Dear Sirs,
Thank you for your Sales Confirmation NO. MON9811 of and we are glad to confirm that all the items required are stock. It is our pleasure to supply you and we are sure that you will be satisfied with the shipment of this time.
Enclosed is our Sales Confirmation NO.XL-MONSC10 for “Daily” Brand Tumblers of April 1st in duplicate. Please countersign the Sales Confirmation and return us one copy for our files. And notify us at once, in case of any questions.
You are kindly requested to open the relevant L/C to reach us the date stipulated in the S/C to avoid any delay of the delivery. Please rest assured that we will send shipping advice as soon as the shipment is completed.
The said order and your further orders will have our immediate attention. Yours faithfully,
Shanghai Xinlian Imp & Exp Co.,Ltd. XXX Manager
3、销售合同 SALES CONFIRMATION S/C No.: XL-MONSC10 Date: April 1st 2003 The Seller: SHANGHAI XINLIAN IMP.& EXP. CO., The Buyer: MONARCH TRADING S.A. LTD. Address: NO. 1100 SIPING ROAD SHANGHAI, CHINA Commodity & Item No. Specifications 1 71H5 Daily Brand Tumblers SET 2300 Unit Quantity (US$) (US$) CIFC5 BARCELONA 6.18 14214.00 Address: PASEO DELA CASTELLANA 178 BARCELONA, SPAIN Unit Price AMOUNT 页 共 12 页 第12
2 3 4 71H5B 71H5F 71H10 SET SET SET 2300 2300 3150 7.39 8.36 4.75 TOTAL 16997.00 19228.00 14962.50 65401.50 SAY US DOLLARS SIXTY FIVE THOUSAND FOUR HUNDRED AND TOTAL CONTRACT VALUE: ONE AND CENTS FIFTY ONLY PACKING: 71H5,71H5B，71H5F To be packed in gift box of 6 pieces each. 10 boxes to one export carton. Meas. 40*25.5*35.5cm. 71H0 To be packed in gift box of 12 pieces each. 6 boxes to one export carton. Meas. 40*34*35cm. TOTAL: 1215 CARTONS PORT OF LOADING& DESTINATION TIMES OF SHIPMENT TERMS OF SHIPMENT: PAYMENT: TO BE EFFECTED BY THE SELLER DURING MAY 2003 PARTIAL SHIPMENT NOT ALLOWED TRANSSHIPMENT ALLOWED TO BE EFFECTED BY THE SELLER DURING MAY 2003 PARTIAL SHIPMENT NOT ALLOWED TRANSSHIPMENT ALLOWED BY IRREVOCABLE SIGHT LETTER OF CREDIT OPENED BY THE BUYER THROUGH A BANK ACCEPTABLE TO THE SELLER NOT LATER THAN APRIL 25TH 2003 AND REMAIN VALID FOR NEGOTIATION IN SHANGHAI UNTIL 15TH DAY AFTER THE AFORESAID TIME OF SHIPMENT. INSURANCE: TO BE COVERED BY THE SELLER FOR 110% OF TOTAL INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER AND SUBJECT TO CIC OF PICC. Confirmed by: THE SELLER SHANGHAI XINLIAN IMP. & EXP. CO.,LTD. XXX THE BUYER FROM SHANGHAI, CHINA TO BARCELONA, SPAIN 操作八：审核信用证
1、操作要求
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。
2、操作反馈 （1）会签函
页 共 13 页 第13
MONARCH TRADING S.A.
PASEO DELA CASTELLANA 178 , BARCELONA, SPAIN TEL:34-458-2100
TO:XINLIAN IMP & EXP CO.,LTD. Date:06-APRIL-01
Dear Sirs,
We have duly received your Sales Confirmation No. XL-MONSC10 covering 1215 cartons of \that through our mutual efforts, the first transaction has been concluded.
What's more we are willing to inform you that we have instructed our bank, BANCO POPULAR ESPANOL, to issue the relevant letter of credit in your favour for full contract value. Therefore, please arrange production and shipment as soon as you receive it.
Thank you for your co-operation. Yours faithfully Monarch Trading S.A. Jim Smidth Manager （2）会签合同 SALES CONFIRMATION S/C No.: XL-MONSC10 Date: April 1st 2003 The Seller: SHANGHAI XINLIAN IMP.& EXP. CO., LTD. The Buyer: MONARCH TRADING S.A. Address: NO. 1100 SIPING ROAD SHANGHAI, CHINA Item No. 1 2 3 4 71H5 71H5B 71H5F 71H10 Commodity & Specifications Unit Address: PASEO DELA CASTELLANA 178 BARCELONA, SPAIN Quantity Unit Price (US$) AMOUNT (US$) Daily Brand Tumblers SET SET SET SET 2300 2300 2300 3150 CIFC5 BARCELONA 6.18 7.39 8.36 4.75 TOTAL 14214.00 16997.00 19228.00 14962.50 65401.50 TOTAL CONTRACT VALUE: SAY US DOLLARS SIXTY FIVE THOUSAND FOUR HUNDRED AND ONE AND CENTS FIFTY ONLY 页 共 14 页 第14
PACKING: 71H5,71H5B，71H5F To be packed in gift box of 6 pieces each. 10 boxes to one export carton. Meas. 40*25.5*35.5cm. 71H0 To be packed in gift box of 12 pieces each. 6 boxes to one export carton. Meas. 40*34*35cm. TERMS OF SHIPMENT: PORT OF LOADING& DESTINATION: PAYMENT: DURING MAY 2003 PARTIAL SHIPMENT NOT ALLOWED TRANSSHIPMENT ALLOWED FROM SHANGHAI, CHINA TO BARCELONA, SPAIN BY IRREVOCABLE SIGHT LETTER OF CREDIT OPENED BY THE BUYER THROUGH A BANK ACCEPTABLE TO THE SELLER NOT LATER THAN APRIL 25TH 2003 AND REMAIN VALID FOR NEGOTIATION IN SHANGHAI UNTIL 15TH DAY AFTER THE AFORESAID TIME OF SHIPMENT. RISKS AND WAR RISK AS PER AND SUBJECT TO CIC OF PICC. INSURANCE: TO BE COVERED BY THE SELLER FOR 110% OF TOTAL INVOICE VALUE AGAINST ALL Confirmed by: THE SELLER SHANGHAI XINLIAN IMP. & EXP. CO.,LTD. XXX 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 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, 页 共 15 页 第15THE BUYER MONARCH TRADING S.A. Jim Smidth