实践过程：
（一） 贸易切磋，拟写建交函
2010年9月11日，我方从中国驻新加坡大使馆经济商务参赞处了解到，新加坡一家办公用品进口商 Bright Stationery Pte. 欲购一批绘图仪。于是，我方在9月12日向该公司发出建立业务关系函，建交函如下所示：
为了表达与对方建立业务关系的愿望，我方在发送建交函的同时随附了电子目录（E-catalogue）。
Name of Commodity: Inkjet Plotter Article No. :BRP-01 Product categories: Office equipment The packing way:1set/carton , 118sets/20’FCL , 260sets/40'FCL The packing size: 125x36x47cm Packing weight: 68 / 58 kgs Note: Max. Paper Width: 115cm Max. Plotting Width: 100cm Control Panel: LED display in both Chinese and English setting Plotting Speed: 70M2/h (bidirectional) Ink Cartridge Numbers: 2 pcs Support USB2.0 Name of Commodity: Inkjet Plotter Article No. :BRP-02 Product categories: Office equipment The packing way:1set/carton , 132sets/20’FCL , 291sets/40'FCL The packing size: 120x35x45cm Packing weight: 67 / 57 kgs Note: Max. Paper Width: 110cm Max. Plotting Width: 95cm Control Panel: LED display in both Chinese and English setting Plotting Speed: 60M2/h (bidirectional) Ink cartridge numbers: 2 pcs Support USB2.0 Name of Commodity: Inkjet Plotter Article No. :BRP-04 Product categories: Office equipment The packing way:1set/carton , 62sets/20’FCL , 137sets/40'FCL The packing size: 200x40x50cm Packing weight: 115 / 100 kgs Note: Max. Paper Width: 190cm Max. Plotting Width: 175cm Control Panel: LED display in both Chinese and English setting Plotting Speed: 80M2/h (bidirectional) Ink Cartridge Numbers: 2 pcs Support Bluetooth data transmission Name of Commodity: Inkjet Plotter Article No. :BRP-05 Product categories: Office equipment The packing way:1set/carton , 43sets/20’FCL , 96sets/40'FCL The packing size: 230x45x55cm Packing weight: 121 / 106 kgs Note: Max. Paper Width: 220cm Max. Plotting Width: 205cm Control Panel: LED display in both Chinese and English setting Plotting Speed: 80M2/h (bidirectional) Ink Cartridge Numbers: 2 pcs Support Bluetooth data transmission Name of Commodity: Pen Plotter Article No. :BRP-07 Product categories: Office equipment The packing way:1set/carton , 50sets/20’FCL , 110sets/40'FCL The packing size: 200x48x52 cm Packing weight: 116 / 101 kgs Note: Max. Paper Width: 180cm Max. Plotting Width: 168cm Control Panel: LCD display in both Chinese and English setting Plotting Speed: 800-1000mm/s Draw Pen: fountain pen or fiber pen Support USB2.0 Name of Commodity: Pen Plotter Article No. :BRP-08 Product categories: Office equipment The packing way:1set/carton , 46sets/20’FCL , 103sets/40'FCL The packing size: 205x49x53 cm Packing weight: 118 / 102 kgs Note: Max. Paper Width: 185cm Max. Plotting Width: 173cm Control Panel: LCD display in both Chinese and English setting Plotting Speed: 800-1000mm/s Draw Pen: fountain pen or fiber pen Support USB2.0 Name of Commodity: Pen Plotter Article No. :BRP-10 Product categories: Office equipment The packing way:1set/carton , 40sets/20’FCL , 89sets/40'FCL The packing size: 220x51x55 cm Packing weight: 124 / 106 kgs Note: Max. Paper Width: 200cm Max. Plotting Width: 188cm Control Panel: LCD display in both Chinese and English setting Plotting Speed: 800-1000mm/s Draw pen: fountain pen or fiber pen Support Bluetooth data transmission Name of Commodity: Pen Plotter Article No. :BRP-13 Product categories: Office equipment The packing way:1set/carton , 32sets/20’FCL , 72sets/40'FCL The packing size: 230x55x60 cm Packing weight: 128 / 110 kgs Note: Max. Paper Width: 210cm Max. Plotting Width: 198cm Control Panel: LCD display in both Chinese and English setting Plotting Speed: 800-1000mm/s Draw pen: fountain pen or fiber pen Support Bluetooth data transmission （二） 出口报价核算
2010年9月14日，我方收到客户的询盘函。2010年9月15日，我方进行报价核算，出口报价核算表如下所示：
报 价 核 算 表填表日期：2010年9月15日填表人：ZHU PEI编号：LS-BRS-BJ0915为保证报价的精确性，计算过程一律保留4位小数，数值小于1时保留5位小数，最终报价结果保留至整数位。进口商Bright Stationery Pte.询价数量1000贸易术语CIF装运港SHANG HAI目的港Singapore 包干费 (RMB)20'FCL1100.0000增值税率17%佣金率0@'FCL1650出口退税率15 'FCL500海洋运费(USD)40'FCL750银行手续费0.20%汇率(USD1=RMB)6.75保险加成率10.00%银行贷款年利率7.50%保险费保险费率0.20%垫款时间(天)45销售利润率10.00%公司定额费率4%货号BRP-01起订量10计算过程计价单位台件数 / 20'FCL118采购成本 RMB8800260包装包装方式纸箱数量 / 20'FCL118毛重 kg净重 kg长 cm宽 cm高 cm6826058数量 / 40'FCL12536报价数量11847件数 / 40'FCL核算单位：台计算结果1128.20519.322035281.369928.6017133913431347出口退税额(￥)8800÷1.17×0.15包干费(￥)垫款利息(￥)海洋运费(￥)FOB (US$)CFR (US$)CIF (US$)1100÷118公司定额费(￥)8800×4?00×7.5%÷365×45500*6.75÷118（8800-1128.2051+9.332+352+81.3699）/（（1-0.2%-0.1）×6.75）（8800-1128.2051+9.332+352+81.3699+28.6017）/（（1-0.2%-0.1）×6.75）（8800-1128.2051+9.332+352+81.3699+28.6017）/（（1-0.2%-0.1-1.1*0.2%）×6.75）货号BRP-02起订量10计算过程计价单位台件数 / 20'FCL132采购成本 RMB8000291包装包装方式纸箱数量 / 20'FCL132毛重 kg净重 kg长 cm宽 cm高 cm6729157数量 / 40'FCL12035报价数量13245件数 / 40'FCL核算单位：计算结果1025.64108.333332073.972625.5682121712211224出口退税额(￥)8000÷1.17×0.15包干费(￥)垫款利息(￥)海洋运费(￥)FOB (US$)CFR (US$)CIF (US$)1100/132公司定额费(￥)8000*4?00*7.5%÷365*45500*6.75/132（8000-1025.6410+8.3333+320+73.9726）/((1-0.2%-0.1)*6.75)（8000-1025.6410+8.3333+320+73.9726+25.5682）/((1-0.2%-0.1)*6.75)（8000-1025.6410+8.3333+320+73.9726+25.5682）/((1-0.2%-0.1-1.1*0.2%)*6.75)货号BRP-07起订量10计算过程计价单位台件数 / 20'FCL50采购成本 RMB5200110包装包装方式纸箱数量 / 20'FCL50毛重 kg净重 kg长 cm宽 cm高 cm116110101数量 / 40'FCL20048报价数量5052件数 / 40'FCL核算单位：计算结果666.666722.000020848.082267.5000794805807出口退税额(￥)5200÷1.17×0.15包干费(￥)垫款利息(￥)海洋运费(￥)FOB (US$)CFR (US$)CIF (US$)1100/50公司定额费(￥)5200*4R00*7.5%÷365*45500*6.75/50（5200-666.6667+22+208+48.0822）/((1-0.2%-0.1)*6.75)（5200-666.6667+22+208+48.0822+67.5）/((1-0.2%-0.1)*6.75)（5200-666.6667+22+208+48.0822+67.5）/((1-0.2%-0.1-1.1*0.2%)*6.75)货号BRP-08起订量10计价单位台件数 / 20'FCL46采购成本 RMB5600103包装包装方式纸箱数量 / 20'FCL46毛重 kg净重 kg长 cm宽 cm高 cm118103102数量 / 40'FCL20549报价数量4653件数 / 40'FCL