CIFC5 ＝（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）*保费率］
＝ ( 53.7231 + 1.2536 + 2.3315 ）/（1- 5% - 15% - 110% * 1% ）/ 8.25 ＝ 8.80美元/套 （4） 71H10
1 实际成本 ＝ 采购成本 － 退税收入
＝ 27 – 27 * 9% / ( 1 + 17% ）＝ 24.9231元/件
2 20英尺集装箱装箱量
25 / ( 0.4 * 0.34 * 0.35 ）＝ 525.2101箱 ≈ 525箱 报价数量 6 * 525 ＝ 3150套 3 国内费用
( 500 + 800 + 350 + 50 + 500 + 2000 + 1000）/ 3150 + 5/6 ＝ 2.4841元/套 4 出口运费 1950 * 8.25 / 3150 ＝ 5.1071元/套 5 出口报价
CIFC5＝（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）*保费率］
＝( 24.9231 + 2.4841 + 5.1071）/（1 - 5% - 15% - 110% * 1% ）/8.25 ＝ 5.00 美元/套
操作三：草拟发盘函
1、操作要求。
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。 交易的基本条件：
1. 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。
3. 装运：五月底装运。
信函日期：2003年3月12日 2、发盘函。
The Sales Manger Date: 03-Mar-12 MONARCH TRADING S.A. Dear Sir,
We have recently received a number of enquiries for our “Daily” brand tumblers and have good reason to believe that we could place regular orders with you provided your prices are competitive. We refer to your enquiries of March 6th 2003 and we are very glad to quote as follows.
“Daily” Brand Tumblers NO. Minimum Qty. Unit Price 第 5 页 共 6 页
71H5 71H5B 71H5F 71H10 One 20’ container of 6900 sets One 20’ container of 6900 sets One 20’ container of 6900 sets One 20’ container of 3150 sets US﹩6.51/set (of 6 PCS per set ) US﹩7.78/set (of 6 PCS per set ) US﹩8.80/set (of 6 PCS per set ) US﹩5.00/set (of 1 DOZ per set ) Terms: CIFC5BARCELONA By irrevocable L/C at sight
Packing: 71H5, 71H5B, 71H5F are packed in box of 6 pieces each, 10 boxes to one export carton, 40 * 25.5 * 35.5 cm. 71h10 are packed in box of 12 pieces each, 6 boxes to one export carton, 40 * 34 * 35 cm.
Shipment: At the end of MAY, 2003 provided the irrevocable L/C at sight reaches the seller at the valid of credit.
Insurance: For 110% invoice value covering All Risks and War Risk.
This quotation is subject to our final confirmation. We feel you may be interested in some of our other products and enclose some descriptive booklets and a supply of sales literature for use with your customers.
Yours sincerely,
Shanghai Xinlian Imp & Exp Co.,Ltd XXX Manager
操作四：出口还价核算
1、操作要求。
请按对方的还盘计算：（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. 在其它条件不变的情况下，各货号的总利润额为多少?
2. 如我方必须保证15％的销售利润率，那么我方三个货号国内采购价格分别应为多少元人民币？ 再次报价：
请在原报价基础上降低5%重新报价。 2、业务反馈：还盘函 MONARCH TRADING S.A.
PASEO DELA CASTELLANA 178 , BARCELONA, SPAIN TEL:34-458-2100
TO:XINLIAN IMP & EXP CO.,LTD. Date:17-Mar-01 Dear Sirs,
\
第 6 页 共 7 页
Thank you for your E-Mail of March 12,2003, offering us your \
In reply , we regret to inform you that our buyers in Barcelona find your price much too high. Information indicates that some parcels of Indian origin have been sold here at a level about 10% lower than yours.
Of course we do not deny that the quality of your products is to our satisfaction, but the difference in price should , in no case, be as big as ten per cent. To step up the trade, we counter-offer as follows:
\
Art No. Unit Price (CIFC5BARCELONA) 71H5 US$ 5.86/set 71H5B US$ 7.00/set 71H5F US$ 7.92/set 71H10 US$ 4.50/set
What's more the quantity you offered for Art No. 71H5, 71H5B, 71H5F is too big for a trial order. We would like to suggest you to assort the Art No.71H5, 71H5B, 71H5F equally in one 20'container and 71H10 in another 20' container.
As the market is declining, we recommend your immediate acceptance. Yours faithfully, Monarch Trading S.A. Jim Smidth Manager 3、还价。 （1） 利润核算
总利润额＝ 销售收入 - 出口保费 - 客户佣金+退税收入-采购成本-出口运费-国内费用 A 货号71H5
总利润额＝ 5.86 * 2300 * 8.25 * (1-110% * 1% -5% ) + 42 * 9% / (1+17%) * 2300 - 42 * 2300 – 1950 * 8.25 / 3 - ( 5200 + 5 * 690 ) / 3 ＝ 6995.6324元 B 货号71H5B
总利润额＝ 7 * 2300 * 8.25 * ( 1 - 110% * 1% -5% )+ 51 * 9% /( 1 + 17% ) * 2300 － 51 * 2300 – 1950 * 8.25 / 3 - ( 5200 + 5 * 690 ) / 3 ＝ 8199.9186元 C 货号71H5F
总利润额＝ 7.92 * 2300 * 8.25 * ( 1 - 110% * 1% - 5% )+ 58.2 * 9% /(1+ 17% ) * 2300
第 7 页 共 8 页
－58.2 * 2300 – 1950 * 8.25 / 3 - ( 5200 + 5 * 690 ) / 3 ＝ 9305.8877元 D 货号71H10
总利润额＝ 4.5 * 3150 * 8.25 * ( 1 – 110% * 1% - 5% )+ 27 * 9% /( 1+ 17% ) * 3150 － 27 * 3150 – 1950 * 8.25 - ( 5200 + 5 * 525 ) ＝ 7389.9889元 （2） 成本核算
实际成本＝销售收入-销售利润-出口保费-客户佣金-出口运费-国内费用 A 货号71H5
实际成本＝ 5.86 * 8.25 *（ 1 – 15% - 110% * 1% - 5% ）- 2.3315 - 1.2536 ＝ 34.5591元/set
采购成本＝ 34.55911 *（ 1 + 17% ）÷（ 1 + 17% - 9% ）＝ 37.44元/set B 货号71H5B
实际成本＝7.00 * 8.25 *（1- 15% - 110% * 1% - 5% ）- 2.3315 - 1.2536 ＝ 47.9797元/set
采购成本＝ 47.9797 *（ 1 + 17% ）÷（ 1 + 17% - 9% ）＝ 45.48元/set C 货号71H5F
实际成本＝ 7.92 * 8.25 *（ 1 - 15% - 110% * 1% - 5% ）-2.3315 - 1.2536 ＝ 47.9682元/set
采购成本＝ 47.9682 *（ 1 + 17% ）÷（ 1 + 17% - 9% ）＝51.97元/set D货号71H10
实际成本＝4.50 * 8.25 *（1- 15% - 110% * 1% -5%）- 5.1071 - 2.4841＝21.7004元/set 采购成本＝ 21.7004 *（1 + 17% ）÷（ 1 + 17% - 9% ）＝ 23.51元/set （3） 再次报价：我方降价5%后重新报价 A 货号71H5：6.51 * 95% = US $ 6.18/set B 货号71H5B：7.78 * 95% = US $ 7.39/set C 货号71H5F：8.80 * 95% = US $ 8.36/set D 货号71H10：5.00 * 95% = US $ 4.75/set
操作五：拟写还盘函
1、操作要求
（1）告诉对方其它客户均未对我方报价提出异意,同时提醒对方注意其它供货者难以按照我方价格供应同样品质优异,工艺精美的货物.尽管如此,考虑到对方为促进中国玻璃制品在当地的销售所做出的努力,我方可以适当降价.同时表示接受外方的拼箱要求。 （2）降价5%，重新报价并敦促对方及早确认。信函日期：2003年3月22日
第 8 页 共 9 页
2、还盘函
The Sales Manager Date: March 22nd 2003 MONARCH TRADING S.A. Dear Sir,
Thanks for your e-mail of March 17th 2003, with respect to our offer made in ours of March 12th 2003. We note with appreciation that our products have satisfied you in every respect but regret to hear our price are too high. Unfortunately, your opinions are not shared by other customers who find that our quotations can go all right and have placed with us repeat orders. When the superior quality and exquisite workmanship are taken into consideration, you will find that no other sources will probably supply you with the same at our prices.
Confiding in your care for the promotion of our products to your market, however, we do not consider our quotations as strict limits. In order to accommodate you, we are prepared to give you special favorable prices as follows. Art NO. 71H5 71H5B 71H5F 71H10 Minimum Qty. One 20’ container of 6900 sets One 20’ container of 6900 sets One 20’ container of 6900 sets One 20’ container of 3150 sets Unit Price US﹩6.51/set (of 6 PCS per set ) US﹩7.78/set (of 6 PCS per set ) US﹩8.80/set (of 6 PCS per set ) US﹩5.00/set (of 1 DOZ per set ) Terms: CIFC5BARCELONA By irrevocable L/C at sight
Of course we can understand you intention to reduce the quantity, we agree to pack the goods of Art No. 71H5, 71H5B, 71H5F in one 20' container. And we hope that we can do good business in future.
Other terms are same as our last E-Mail of 12 March 2003.
You may rest assured that we shall make every effort to assist you, and we are looking forward to your initial order. Yours sincerely,
Shanghai Xinlian Imp & Exp Co.,Ltd XXX Manager
操作六：出口成交核算
1、操作要求
请根据你与国外客户最终达成的交易条件，做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
第 9 页 共 10 页