注意：计算过程保留四位小数，最后结果保留二位小数
2、业务反馈：接受函 MONARCH TRADING S.A.
PASEO DELA CASTELLANA 178 , BARCELONA, SPAIN TEL:34-458-2100
TO:XINLIAN IMP & EXP CO.,LTD. Date:27-Mar-01 Dear Sirs,
As a result of our recent exchange of E-Mails, we confirm having purchased from you 1215 cartons of \Art No. Quantity Unit Price (CIFC5 Barcelona) 71H5 2300sets US$ 6.18/set (of 6 pcs per set) 71H5B 2300sets US$ 7.39/set (of 6 pcs per set) 71H5F 2300sets US$ 8.36/set (of 6 pcs per set) 71H10 3150sets US$ 4.75/set (of one doz per set) Packing:
71H5, 71H5B, 71H5F
To be packed in gift box of 6 pieces each. 10 boxes to one export carton Meas. 40×25.5×35.5 cm. 71H10
To be packed in box of 12 pieces each. 6 boxes to one export carton Meas. 40×34×35 cm.
Payment: By irrevocable L/C at sight
Shipment: During May 2003, from Shanghai to Barcelona, by sea.
Insurance: To be covered by the seller for 110% of full invoice value against all risks and war risk as per and subject toCIC of PICC.
We are pleased to have transacted this first business with your corporation and look forward to the further expansion of trade to our mutual benefit. Yours faithfully, Monarch Trading S.A. Jim Smidth 3、合同核算
合同金额=[(6.18+7.39+8.36)×2300+4.75×3150]×8.25
第 10 页 共 11 页
=65401.50×8.25 = 539562.3750(元) 购货总成本＝(42+51+58.2)×2300+27×3150 =432810元
退税总收入＝432810-399516.923 ＝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.
第 11 页 共 12 页
上 海 四 平 路 1100 号
NO.1100 SIPING ROAD, SHANGHAI, CHINA
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 Address: PASEO DELA CASTELLANA 178 BARCELONA, SPAIN 页 共 13 页 第12
Commodity & Item No. Specifications 1 2 3 4 71H5 71H5B 71H5F 71H10 Daily Brand Tumblers SET SET SET SET 2300 2300 2300 3150 Unit Quantity Unit Price (US$) AMOUNT (US$) CIFC5 BARCELONA 6.18 7.39 8.36 4.75 TOTAL 14214.00 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
页 共 14 页 第13
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
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 14214.00 16997.00 19228.00 14962.50 页 共 15 页 第14