一 建立业务关系
FORM:
China
SHANGHAI ANDE INTERNATIONAL TRADE CORP.
TO:
MASRI BRO. CO., LTD.
P.O.BOX: 14/5873冰血暴第二季
ALEXANDRIA EGYPT
HOT LINE: 019112575
FAX: 1-212-4782432
2 Mar,2003
Dear MASRI BRO.CO., LTD.
After understanding that you are well-known distributors in Egypt, and we hope we can establish business relationship with your company.
Our corporation was founded in 1956 and amalgamated by six trading companies. And we have become one of the largest light industrial products trading corporations nationwide. Good business relations with more than 100 customers in more than 20 countries or regions have been established. A considerable all-round sales network has also been formed .
Our company manufacture and export many kinds of commodities , such as:
All models of wing machines, varieties of aluminum hardware and non-sticky frying pans, stainless steel hardware and tableware, glassware, garments made of various fabrics, houhold electrical appliance, sporting goods, shoes, etc.
We hope we can expand our business into Egyptian market. And our latest illustrated catalogs will be nt to you under parate cover. Plea contact us if you find any items interesting. You may rest assured that you will enjoy our best cooperation. Your early reply will be appreciated.
Yours faithfully,
SHANGHAI ANDE INTERNATIONAL TRADE CORP.
manager assistant of Sales department
Yang jia wei
二 出口报价核算
国内费用=(包装费+仓储费+国内运杂费+商检费+报关费+港口费+业务费其他)
出口保险费= X*(1.1+0.7%+0.3%)
利润=报价*15%=X*15%
退税额=货价*出口退税额=X*9%
"三五"牌茶餐具（"THREE FIVES" STAINLESS STEEL）
商品： 不锈钢组合餐具
( rver t ) 不锈钢组合餐具
( table ware ) 不锈钢叫壶
(whistling kettle) 不锈钢茶具
(4-piece teat)
货号： S9420-7 S8310 S6320 S5130
国内费用： 每个20英尺集装箱费用如下：
仓储费500元，国内运杂费1100元，包装费1400元，商检费350元，报关费50元，港口费600元，业务费2000元，其他1000元。
保险： 按发票金额加成10%投保一切险(All Risks)及战争险(War Risk)，费率分别为0.6%和 0.4%。
付款方式：
即期信用证。
其它： 已知出口退税为9%；
客户要求的佣金为5%；
公司要求的预期利润为15%。
上海安德国际贸易公司
S9420-7
1.实际成本＝采购成本－退税收入＝350-350×9%/(1+17%)＝323.0769(元/套)
2.20英尺集装箱装箱量：
25/(0.62×0.24×0.46)＝ 365.2408，取整，365箱
报价数量：365×1＝365件
3.国内费用：(500+1100+350+50+600+2000+1000+1400)/365＝19.1781(元/套)
4.出口运费：3140×8.25/365＝70.9726(元/套)
5.出口报价：
FOBC5＝（实际成本+国内费用）/（1-佣金率-预期利润率）
＝(323.0769+19.1781)/ [(1-5%-15%)×8.25]
＝51.86(美元/套)
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
＝(323.0769+19.1781+70.9726)/[(1-5%-15%-110%×（0.6%+0.4%）)×8.25]
＝63.48(美元/套)
S8310
1.实际成本＝采购成本－退税收入
＝60-60×9%/(1+17%)＝55.3846(元/套)
2.20英尺集装箱装箱量：
25/(0.62×0.24×0.46) ＝ 365.2408，取整，365箱
报价数量：365×10＝3650件
3.国内费用：(500+1100+350+50+600+2000+1000+1400)/365×10＝1.9178(元/套)
4.出口运费：3140×8.25/3650＝7.0973(元/套)
5.出口报价：
FOBC5＝（实际成本+国内费用）/（1-佣金率-预期利润率）
＝(55.3846+1.9178)/ [(1-5%-15%)×8.25]
＝8.68(美元/套)
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）
＝(55.3846+1.9178+7.0973)/ /[(1-5%-15%-110%×（0.6%+0.4%）)×8.25]美利坚大学
＝9.89(美元/套)
S6320
1.实际成本＝采购成本－退税收入＝120-120×9%/(1+17%)＝110.7692(元/件)
2.20英尺集装箱装箱量：
25/(0.675×0.45×0.274)＝ 300.3815，取整，300箱平面设计培训基地
报价数量：300×6＝1800件
3.国内费用：(500+1100+350+50+600+2000+1000+1400)/1800＝3.8889(元/件)
4.出口运费：3140×8.25/1800＝14.3917(元/件)
5.出口报价：
FOBC5＝（实际成本+国内费用）/（1-佣金率-预期利润率）
＝(110.7692+3.8889)/ [(1-5%-15%)×8.25]
＝17.37(美元/件)
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）＝（110.7692+3.8889 +14.3917）/ [(1-5%-15%-110%×(0.6%+0.4%))×8.25]
＝19.83(美元/件)
S5130
1.实际成本＝采购成本－退税收入＝150-150×9%/(1+17%)＝138.4615(元/件)
2.20英尺集装箱装箱量：
25/(0.675×0.45×0.274）＝ 300.3815，取整，300箱
报价数量：300×6＝1800件
3.国内费用：(500+1100+350+50+600+2000+1000+1400)/1800＝3.8889(元/件)
4.出口运费：3140×8.25/1800＝14.3917(元/件)
5.出口报价：
FOBC5＝（实际成本+国内费用）/（1-佣金率-预期利润率）
＝(138.4615+3.8889)/ [(1-5%-15%)×8.25]
＝21.57(美元/件)
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）
＝(138.4615+3.8889+14.3917)/ [(1-5%-15%-110%×(0.6%+0.4%))×8.25]
＝24.08(美元/件)
三 出口发盘
TO：heritrix
MASRI BRO. CO., LTD.
P.O.BOX: 14/5873
ALEXANDRIA EGYPT
HOT LINE: 019112575
FAX: 1-212-4782432
DATE：Mar.12nd ,2003
Dear Sir
Thanks for your inquiry of March 7th .We are glad to inform you that all the items listed in your inquiry are in stock. Our "Three Fives" brand stainless steel ware have high quality and is very popular in the domestic market. Besides, all the tableware is sized well for African style. And you may rest assured that our products will be best-lling in your country.
There are some transaction basic condition :
Art No. Commodity Name Unit Price
FOBC5 Shanghai CIFC5 Alexandria
S6320 W
histling kettle USD17.37 USD19.83
S5130 4-piece Tea t USD21.57 USD24.08
S9420-7 Server Set USD51.86 USD63.48
S8310 Tableware USD8.68 USD9.89
Packing: S9420-7, one t per carton, total 365 cartons to a 20'FCL.
S8310, 10 ts per carton, total 365 cartons to a 20'FCL.
S6320, 6 pieces per carton, total 300 cartons to a 20'FCL.
S5130, 6 ts per carton, total 300 cartons to a 20'FCL.
Shipment: To be made within one month after receipt of relevant L/C.
Payment: By Irrevocable Sight Letter of credit.
Insurance: To be covered by the ller for 110% of the total invoice value against all risks and war risks of C.I.C.
We need to inform you that as the demand is very high, the above quotation is valid only for 3 days. So it will be advisable for you to orders as soon as possible.
Yours truly
SHANGHAI ANDE INTERNATIONAL TRADE CORP.
manager assistant of Sales department
Yang Jia Wei
四 出口还价
安德国际贸易有限公司
1）利润核算
货号S9420-7
客户还价63.48×(1-15%)=53.96美元CIFC5
销售收入：53.96×8.25×365=162487.05元
实际成本：（350-350÷117%×9%）×365=117923.0769元
出口运费：3140×8.25=25905元
出口保费：53.96×8.25×110%×1%×365=1787.3576元
客户佣金：53.96×8.25×5%×365=8124.3525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
＝162487.05－117923.0769－25905－1787.3576－8124.3525－7000
＝1747.26元利润率：总利润额／销售收入
＝1747.26／162487.05
＝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
failures
出口运费：3140×8.25＝25905元
出口保费：8.41×8.25×110%×1%×3650＝2785.7074元
hoz
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：
高二英语阅读理解练习
[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：roomofangel
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工资翻番
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
五 出口还盘
TO:
MASRI BRO. CO., LTD.
P.O.BOX: 14/5873
ALEXANDRIA EGYPT
HOT LINE: 019112575
FAX: 1-212-4782432
Date: March 22nd 2003
Dear Sirs
Thanks for your E-Mail of 17-Mar-2003 .And your think that our prices are on the high side. But In fact our quality are more better than other suppliers in China. So we believe our prices are quite reasonable. But, considering we are developing a new market and we will tting up long term business relations with you, So we decide to cut our margin of profits to give you our new quotations following:
Art No. S9420-7 US$ 57.03 per t
Art No. S6320 US$ 17.31 per piece
Art No. S8310 US$ 7.97 per t
Art No. S5130 US$ 21.31 per t
CIFC5 Alexandria
Becau this is the first transaction concluded between us, we can only accept payment on sight L/C basis at the prent.
Since this offer is valid only for 4 days, so plea kindly inform us of you
r acceptance as soon as possible.
Yours faithfully,
SHANGHAI ANDE INTERNATIONAL TRADE CORP.
manager assistant of Sales department
Yang Jia Wei
六 出口成交核算
安德国际贸易有限公司
合同核算:
1. 合同金额 =(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%.
七 出口合同签订
SELES CONFIRMATION
S/C NO: AD-MASSC02
Date: April 1st 2001
The ller: SHANGHAI ANDE The buyer: MASRI BRO.CO., LTD.
INTERNATIONAL TRADE CORP.
Address: 16（B）NO.1BUILDING Address: P.O.BOX: 14/5873,
2005 LANE HUANGXING RD ALEXANDRIA EGYPT
SHANGHAI CHINA HOT LINE:019112575 FAX:1.212-4782432
Item No. Commodity & Specifications Unit Quantity Unit Price
(US$) Amount
(US$)
THREE FIVES BRAND STAINLESS STEEL CIFC5 ALEXANDRIA
1 SERVER SET ART NO.S9420-7 SET 365 57.03 20815.95
2 TABLE WARE ART NO. S8310 SET 3650 7.97 29090.50
3 WHISTLING KETTLE ART NO.S6320 PIECE 1800 17.31 31158.00
4 4-PIECE TEASET ART NO SET 1800 21.31 38358.00
TOTAL 119422.45
TOTAL CONTRACT VALUE: SAY US DOLLARS ONE HUNDRED AND NINTEEN THOUSAND FOUR HUNDRED AND TWENTY TWO AND CENTS FORTY FIVE.
PACKING: ART NO. S9420-7, ONE SET PER CARTON, 365 CARTONS TO ONE 20'FCL .
ART NO.S8310, 10 SETS PER CARTON, 365 CARTONS TO ONE 20'FCL.
ART NO. S5130, 6 SETS PER CARTON, 300 CARTONS TO ONE 20'FCL.
ART NO. S6320, 6 PIECES PER CARTON, 300 CARTONS IN ONE 20'FCL.
TOTAL: 1330 CARTONS
PORT OF
LOADING & SHANG HAI
DESTINATION: ALEXANDRIAyuan怎么拼读
TIME OF SHIPMENT:
May 31st 2001 within 30 days 0n receipt of the relevant L/C with.
Form shanghai to hodeidah.
TERMS OF PAYMENT:
Buyer should be acceptable to the ller through a bank at sight irrevocable letter of credit in April 25, 2001 to reach the ller before, and remain until 15 days after the date of shipment in the Chine negotiation.
INSURANCE:
110% of full invoice value against all risks and war risk as per and subject toCIC of PICC.
REMARKS:
1. The buyer shall have the covering letter of credit which should reach the Seller 30 days before shipment, fail
