＝1.075％
货号S8310 客户还价9.89×(1-15%)=8.41美元CIFC5 销售收入：8.41×8.25×3650＝253246.125元
实际成本：（60-60÷117%×9%）×3650＝202153.8462元 出口运费：3140×8.25＝25905元
出口保费：8.41×8.25×110%×1%×3650＝2785.7074元 客户佣金：8.41×8.25×5%×3650＝12662.3063元
国内费用：500+1100+1400+350+50+600+2000+1000＝7000元
总利润额：销售收入－实际成本－出口运费－出口保费－客户佣金－国内费用 ＝253246.125－202153.8462－25905－2785.7074－12662.3063－7000 ＝2739.27元
利润率：总利润额／销售收入 ＝2739.27／253246.125 ＝1.082％
货号S5130 客户还价24.08×(1-15%)=20.47美元CIFC5 销售收入：20.47×8.25×1800＝303979.5元
实际成本：（150-150÷117%×9%）×1800＝249230.7692元 出口运费：3140×8.25＝25905元
出口保费：20.47×8.25×110%×1%×1800＝3343.7745元 客户佣金：20.47×8.25×5%×1800＝15198.975元
国内费用：500+1100+1400+350+50+600+2000+1000＝7000元
总利润额：销售收入－实际成本－出口运费－出口保费－客户佣金－国内费用 ＝303979.5－249230.7692－25905－3343.7745－15198.975－7000 ＝3300.98元
利润率：总利润额／销售收入 ＝3300.98／303979.5 ＝1.086％
货号S6320 客户还价19.83×(1-15%)=16.86美元CIFC5 销售收入：16.86×8.25×1800=139.095×1800=250371元
实际成本：（120-120÷117%×9%）×1800=110.7692×1800=199384.6154元 出口运费：3140×8.25=25905元
出口保费：16.86×8.25×110%×1%×1800=2754.081元 客户佣金：16.86×8.25×5%×1800=12518.55元
国内费用：500+1100+1400+350+50+600+2000+1000=7000元
总利润额：销售收入－实际成本－出口运费－出口保费－客户佣金－国内费用 ＝250371－199384.6154－25905－2754.081－12518.55－7000
＝2808.75元
利润率：总利润额／销售收入 ＝2808.75／250371 ＝1.12％ 2）成本核算
货号S9420-7 实际成本：
[53.96×(1-1.1×1.0%-5%-5%)-8.6027]×8.25-19.1781 ＝305.6058 (元) 采购成本：
305.6058÷1.08×1.17=331.07(元)／套 货号S8310 实际成本：
[8.41×(1-1.1×1.0%-5%-5%)-0.8603]×8.25-1.9178 ＝52.6658(元) 采购成本：
52.6658÷1.08×1.17=57.05 (元)／套 货号S5130 实际成本：
[20.47×(1-1.1×1.0%-5%-5%)-1.7444]×8.25-3.8889 ＝131.8519(元) 采购成本：
131.8519÷1.08×1.17=142.8396 (元)／套 货号S6320 实际成本：
[16.86×(1-1.1×1.0%-5%-5%)-1.7444]×8.25-3.8889 ＝105.3753(元) 采购成本：
105.3753÷1.08×1.17=114.1566 (元)／件 3）再次报价： 货号S9420-7
实际成本：330×(1-9%/1.17)=304.6154 国内费用和海洋运费不变， CIFC5：
[(304.6154+19.1781)/8.25+8.6027]/[ 1-110%× (0.6%+0.4%)-5%-10%] ＝47.8504/0.8390
＝57.03美元／套 货号S8310
实际成本：50×(1－9%/1.17)=46.1538 CIFC5：
[ (46.1538+1.9178)/8.25+0.8603]/ [ 1-110%× (0.6%+0.4%)-5%-10%] ＝6.6872/0.8390 ＝7.97美元／套 货号S6320
实际成本：110×(1－9%/1.17)=101.5385 CIFC5：
[ (101.5385+3.8889)/8.25+1.7444]/ [ 1-110%× (0.6%+0.4%)-5%-10%] ＝14.5235/0.8390 ＝17.31美元／件 货号S5130
实际成本：140×(1－9%/1.17)=129.2308 CIFC5：
[ (129.2308+3.8889)/8.25+1.7444]/ [ 1-110%× (0.6%+0.4%)-5%-10%] 17.8801/0.8390 ＝21.31美元／套
操作五：还盘参考
上 海 安 德 国 际 贸 易 公 司
SHANGHAI ANDE INTERNATIONAL TRADE CORP.
16(B) NO.1 BUILDING, 2005 LANE HUANGXING RD., SHANGHAI CHINA
FAX: 0086-21-65500055
TO: MASRI BRO. CO.,LTD. Date: March 22nd 2003
Dear Sirs,
We are surprised to hear from your letter dated 17 March 2003 that you think our prices are on the high side. In fact the prices we quoted are more competitive than those of all other suppliers in China. Considering the excellent quality submitted and the continual rise in export cost, it is almost impossible for us to make any further reduction. However, since we are in view of extending to a new market and setting up long term business relations with you, we will cut our margin of profits to give you our new quotations following:
Art No. S9420-7 US$ 57.03 per set Art No. S6320 US$ 17.31 per piece Art No. S8310 US$ 7.97 per set Art No. S5130 US$ 21.31 per set CIFC5 Alexandria
Because this is the first transaction concluded between us, we can only accept payment on sight L/C basis at the present. After several smooth and satisfactory transactions, we may take D/P or other flexible terms of payment into consideration.
It is our sincere hope that this arrangement will be the beginning for our long-lasting and pleasant business association.
Since this offer is valid only for 4 days, so please kindly inform us of your acceptance as soon as possible. Yours faithfully,
SHANGHAI ANDE INTERNATIONAL TRADE CORP. manager assistant of Sales department XXXXXX
操作六：成交参考
安德国际贸易有限公司
合同核算:
1. 成交金额 (17.31*300*6+21.31*300*6+7.97*365*10+57.03*365)* 8.25 =985235.21元 2. 购货总成本 330×365+110×1800+50×3650+140×1800=752950元 3. 退税总收入 752950 - 695030.77=57919.23元 4. 实际成本
（330*365+110*300*6+50*365*10+140*300*6）*（1-9%/1.17%） =695030.77元 5. 业务费用
（500+1100+350+50+600+2000+1000+1400)*4 =28000元
6. 出口运费= 3140*4*8.25=103620元
7. 出口保费=985235.2125*110%*1.0%＝10837.59元 8. 客户佣金=985235.21*5%＝49261.76元 上缴利润＝成交金额－实际成本－业务费用 －出口运费－出口保费－客户佣金
＝985235.21-695030.77-28000-103620-10837.59-49261.76 ＝98485.09元
利润率＝利润额/成交金额
＝98485.09/985235.21=10.00% 上缴利润为98485.09元，利润率为10.00%.
操作七： 合同参考 <1> <2>
上 海 安 德 国 际 贸 易 公 司
SHANGHAI ANDE INTERNATIONAL TRADE CORP.
16(B) NO.1 BUILDING, 2005 LANE HUANGXING RD., SHANGHAI CHINA
FAX: 0086-21-65500055
TO: MASRI BRO. CO.,LTD. Date: April 1st 2003 Dear Sirs,
Many thanks for your order No. ANDE 01 confirming acceptance of the prices, shipment date and terms shown on your order and we are sending you our signed Sales Confirmation No. AD-MASSC02 in duplicate. Please counter sign and return one copy for our file.
We will do our best to execute your order and assure the goods quality, shipment date as well as the terms you asked for will receive our best attention.
As the delivery is very hurried, please immediately instruct your banker to issue full amount L/C at sight in our favor. The L/C has t reach here before April 25, 2003; otherwise the shipment may be delayed. We hope to receive your L/C on time and promise the result of our executing order will meet your