操作一 建交函：
上 海 杰 依 工 贸 有 限 公 司
SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY重装机兵3
地址：中国上海浦北路906号蜇头
ADD: 906 PUBEI ROAD，SHANGHAI
电话：0086－21－64759723
TEL：0086－21－64759723
负隅顽抗的负是什么意思 传真：0086－21－64759800
FAX：0086－21－64759800
Date：March 02end, 2003
Dear KHASHOGGI:
company from our manager. I know we have trade relations before. But there were something wrong with our products. I am very sorry to hear that and I want to tell you about our sincere apology.
I think it’s a pity for our trade relations. Becau our company is different from last year. We can promi that our products won’t have I am the new operator of SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY. I learned your any qualitative problems. I know your company is very prestigious between trade companies. We wish to express our desire to enter into business relationship with you again.
As you know, we are a leading company with many year ’experience in spinning and weaving export business. We have our principle as ”Clients” needs come first. A credible sales network has been t up and we have our regular clients from over 100 countries and regions worldwide. Located in SHANGHAI, we take the advantage to t up our solidified production basis in coastal and inland areas. Different from one year before, our company have more new technology. We strict with our product’s quality, and any one of
our product will have 3 times check up at least. We have collect many information about the blanket. And we make the new production: TENDER BRAND BABY BLANKET.
TENDER BRAND BABY BLANKET is very uful. You can put it on your bed, sofa, room ground, table and so on. It’s very soft and warm. When you touch it ,you won’t fell coar. The new technology nd the blanket very firm! We have many different colures and style to choo. Babies will very glad to have a blanket like this! To give you a general idea of our products, we are enclosing our catalogue for your reference.
Your comments on our products or any information on your market demand will be really appreciated. We will wait for your write in reply.
Sincerely yours,
Manager of Sales Department
操作二 报价核算：
已知：运费=2700元
单价：SY001=34.9元 BS007=36.7元 WP101=40.20元 AF022=44.5元
货号：SY001
成本核算：
实际成本＝购货成本－退税收益=购货成本－购货成本×退税率×（1+升值税率）
＝34.90-34.90×9%/(1+17%）＝32.2154元/条
运费核算：欣然接受
包装尺码为：102×52.5×31cm
20英尺集装箱装箱量：
25/(1.02×0.525×0.31）＝150.5979，取整，150箱
报价数目：150×20＝3000 打
国内费用：5+(500+1000+350+50+1000+500+2000+1000）/3000＝7.1333元/条
出口运费＝(2700×8.25）/3000＝7.425元/条
出口报价：
FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）
＝(32.2154+7.1333)/(1-3%-15%)/8.25＝ 5.82美元/条
CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）
＝(32.2154+7.1333+7.425)/(1-3%-15%)/8.25＝6.91美元/条
CIFC3＝（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）
＝(32.2154+7.1333+7.425)/(1-3%-15%-110%×(0.6%+0.3%))/8.25＝7.00美元/条
货号：BS007
成本核算：
实际成本＝采集购买成本－退税收益＝36.70-36.70×9%/(1+17%）＝33.8769元/条
运费核算：
包装尺码为：102×52.5×31cm
20英尺集装箱装箱量：
积极乐观的诗句 25/(1.02×0.525×0.31）＝150.5979，取整，150箱
报价数目：150×20＝3000 打
国内费用：5+(500+1000+350+50+1000+500+2000+1000）/3000＝7.1333元/条
出口运费＝(2700×8.25）/3000＝7.425元/条
出口报价：
FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）
＝(33.8769+7.1333)/(1-3%-15%)/8.25
＝6.06美元/条
CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）
＝(33.8769+7.1333+7.425)/ /(1-3%-15%)/8.25
＝7.16美元/条
CIFC3＝（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）
＝(33.8769+7.1333+7.425)/(1-3%-15%-110%×(0.6%+0.3%))/8.25＝57.25美元/条
货号：WP101
成本核算：
实际成本＝采集购买成本－退税收益＝40.20-40.20×9%/(1+17%）＝37.1077元/条
运费核算：
包装尺码为：105×54×33cm
20英尺集装箱装箱量：
25/(1.05×0.54×0.33）＝133.6112，取整，133箱
报价数目：133×20＝2660 打
国内费用：5+(500+1000+350+50+1000+500+2000+1000）/2660＝7.4060元/条
出口运费＝(2700×8.25）/2660＝8.3741元/条
出口报价：
人教版三年级数学上册电子课本 FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）
＝(37.1077+7.4060)/(1-3%-15%)/8.25＝6.58美元/条
CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）
＝(37.1077+7.4060+8.3741)/ /(1-3%-15%)/8.25＝7.82美元/条
CIFC3＝（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）
＝(37.1077+7.4060+8.3741)/（1-3%-15%-110%×(0.6%+0.3%)）/8.25
＝7.91美元/条
货号：AF022
成本核算：
实际成本＝采集购买成本－退税收益＝44.50-44.50×9%/(1+17%）＝41.0769元/条
乌龟习性 运费核算：
20英尺集装箱装箱量：
25/(1.10×0.56×0.34）＝119.3659，取整，119箱方脸适合的发型图
报价数目：119×20＝2380 打
国内费用：5+(500+1000+350+50+1000+500+2000+1000）/2380＝7.6891元/条
出口运费＝(2700×8.25）/2380＝9.3592元/条
出口报价：
FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）
＝(41.0769+7.6891)/ /(1-3%-15%)/8.25＝7.21美元/条
CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）
＝(41.0769+7.6891+9.3592)/(1-3%-15%)/8.25＝8.59美元/条
CIFC3＝（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）
＝(41.0769+7.6891+9.3592)/（1-3%-15%-110%×(0.6%+0.3%)）/8.25
