国际贸易实务操作题目和答案 (完整版)

参考答案

操作一：建交参考

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 2nd 2003

Dear Sirs,

Having learned that you are one of the reputable dealers in light industrial products in Egypt, we take the pleasure of introducing ourselves as an exporter of this line in China to see if we can enter into business relations with you.

Amalgamated by six enterprises trading companies, our corporation was founded in 1956. So far, our corporation has developed into 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 and we have enjoyed a certain reputation for the excellent quality of both our export commodities and business services in the international market.

The main commodities we are now exporting are as follows:

All models of sewing machines, varieties of aluminum hardware and non-sticky frying pans, stainless steel hardware and tableware, glassware, garments made of various fabrics, household electrical appliance, sporting goods, shoes, etc.

By the way, we'd like to inform you that besides all kinds of traditional trade, we also perform many flexible ways of trade, such as joint venture, agency service, joint operation, compensation business, process according to customer's sample, and production on customers' trade mark, etc.

We take this opportunity to inform you that we wish to expand our business into Egyptian market. For your reference, our latest illustrated catalogs will be sent to you under separate cover. Please do not hesitate to 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.

With best regards.

Yours faithfully,

SHANGHAI ANDE INTERNATIONAL TRADE CORP.

manager assistant of Sales department

XXXXXX

参考答案

操作二：报价参考

上海安德国际贸易公司

Art No. 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：

FOBC3＝（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）

CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）

＝(323.0769+19.1781 +70.9726）/[(1-5%-15%）×8.25]

＝62.61(美元/套）

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）

＝(323.0769+19.1781+70.9726）/[(1-5%-15%-110%×（0.6%+0.4%））×8.25]

＝63.48(美元/套）

Art No. 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：

FOBC3＝（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）

CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）

＝(55.3846+1.9178+7.0973）/ [(1-5%-15%）×8.25]

＝9.76(美元/套）

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）

＝(55.3846+1.9178+7.0973）/ /[(1-5%-15%-110%×（0.6%+0.4%））×8.25]

＝9.89(美元/套）

Art No. 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

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：

FOBC3＝（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）

CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）

＝（110.7692+3.8889 +14.3917）/ [(1-5%-15%）×8.25]

＝19.55(美元/件）

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）

＝（110.7692+3.8889 +14.3917）/ [(1-5%-15%-110%×(0.6%+0.4%））×8.25]

＝19.83(美元/件）

ART NO.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：

FOBC3＝（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）

CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）

＝(138.4615+3.8889+14.3917）/ [(1-5%-15%）×8.25]

＝23.75(美元/件）

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）

＝(138.4615+3.8889+14.3917）/ [(1-5%-15%-110%×(0.6%+0.4%））×8.25]

＝24.08(美元/件）

参考答案

操作三：发盘参考

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 12th 2003

DEAR SIRS,

We welcome your inquiry of March 7th and thank you for interest in our products.

We are glad to inform you that all the items listed in your inquiry are in stock. Our "Three Fives" brand stainless steel ware is highly tenacious, corrosion-resistant, antirust and never deformed from heat. Each

product undergoes several stringent polishing process to ensure smooth finish. Besides, all the tableware is sized well for African style. For unique designs, attractive color, good quality, you may rest assured that our products will be marketable in your country.

As we would like to extend our business with you, we quote you very low prices as follows:

Three Fives brand

Server Set Art No. S9420-7: US$ 63.48 Per Set CIFC5 Alexandria

US$ 51.86 Per Set FOBC5 Shanghai

Tableware Art No. S8310 : US$ 9.89 Per Set CIFC5 Alexandria

US$ 8.68 Per Set FOBC5 Shanghai

Tea set Art No. S5130: US$ 24.08 Per Set CIFC5 Alexandria

US$ 21.57 Per Set FOBC5 Shanghai

Whistling kettle Art No. S6320: US$ 19.83 Per Piece CIFC5 Alexandria

US$ 17.37 Per Piece FOBC5 Shanghai

Minimum Quantity: One 20' FCL container each Art No.

Packing: Art No. S9420-7, one set per carton, total 365 cartons to a 20'FCL.

Art No. S8310, 10 sets per carton, total 365 cartons to a 20'FCL.

Art No. S6320, 6 pieces per carton, total 300 cartons to a 20'FCL.

Art No. S5130, 6 sets 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 seller for 110% of the total invoice value against all risks and war risks of C.I.C.

We are quite confident to say that our prices and terms are competitive and we wish 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 place orders as soon as possible.

We hope to receive your early reply and trust business will be smoothly established between our two firms.

Yours faithfully,

SHANGHAI ANDE INTERNATIONAL TRADE CORP.

manager assistant of Sales department

XXXXXX

参考答案

操作四：还价参考

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

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

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 imposs ible 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

参考答案

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%.

参考答案

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 satisfaction.

Best regards.

Yours faithfully,

SHANGHAI ANDE INTERNATIONAL TRADE CORP.

manager assistant of Sales department

XXXXXX

参考答案

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

审证意见：

信用证存在的问题需要修改的理由

1．国外到期易产生逾期交单

2．一个品种数量有误少于合同规定数量

3．投保加成错误增加保费支出

4．信用证金额有误无法全额出运货物

5．一个品种货号有误与实际出运货号不符

6．目的港有误易产生异地卸货

7．付款期限不妥超出合同规定期限

8．受益人地址有误易出现单、证不符

9．装运条款不妥限制过严

审核人：XXX 参考答案

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: MASRIBRO. CO., LTD.

Date:April 25th 2003

Dear Sirs,

We are glad to receive your L/C No. MAS-ADLC02 under the S/C No. AD-MASSC02.

We have carefully observed the terms and conditions stipulated in your L/C, but we regret to inform you that we found some mistakes in the L/C which you have to instruct your banker to make the following amendment:

1. The expiry place of the L/C should be "in China", instead of "at our counter";

2. The total amount should be "USD119422.45,to say in word one hundred and nineteen thousand four hundred and twenty two and cents forty five"，instead of "USD119420.00, .....one hundred and nineteen thousand four hundred and twenty only";

3. The shipment is made from Shanghai to "Alexandria", not "Port Said";

4. The quantity of Art No. S9420-7 should be 365 sets, instead of 356 sets;

5. The Art No. of Stainless Steel Tea set should be S5130, instead of S5310;

6. The credit is"available by your drafts at sight", not at 30 days' sight.

7. The insurance should be covered for the 110% of the full invoice value, instead of"...... Plus 110%.....".

8. Please delete the clause"shipment per pacific international line".................

9. Our address is "16(B) No.1 Building".

We hope the amendment to the L/C can reach here before 30TH APRIL 2003, or the shipment can't be effected as requested. Your immediate response is being expected.

Yours faithfully,

SHANGHAI ANDE INTERNATIONAL TRADE CORP.

manager assistant of Sales department

XXXXXX

参考答案

操作十：订舱参考<1> <2> <3>

公司编号:BH02AD出口货物订舱委托书日期:9-May-01

21)标记唛码22)货号规格23)包装件数24)毛重25)净重26)数量27)单价28)总价

THREE FIVES BRAND STAINLESS STEEL CIFC5 ALEXANDRIA

MASRI BRO SERVER SET

S9420-7

365 CTNS7263.5KGS5292.5KGS365 SETS USD57.03USD20815.9

ALEXANDRIA TABLE WARE

S8310

365 CTNS5475 KGS3650 KGS3650 SETS USD7.97USD29090.5

NO. 1-1330

WHISTLING

KETTLE S6320

300 CTNS3300 KGS2100 KGS1800 PCS USD17.31USD31158.0 4-PIECE TEASET

S5130

300 CTNS3600 KGS2400 KGS1800 SETS USD21.31USD38358.0

29)总件数 30)总毛重 31)总净重 32)总尺码 33)总金额

1330 CTNS

19638.5KGS 13442.5KGS 99.9036M3 USD119422.

34)备注

参 考 答 案

操作十： 订舱参考 <1> <2> <3>

C O M M E R C I

A L I N V O I C

E

1) SELLER

3) INVOICE NO. 4) INVOICE DATE

SHANGHAI

ANDE

INTERNATIONAL TRADE CORP. AD-MASINV02 9-May-01

Address: 16(B) NO.1

BUILDING, 5) L/C NO.

6) DA TE

2005

LANE

HUANGXING RD.,

MAS-ADLC02 14-Apr-01

SHANGHAI, CHINA 7) ISSUED BY

THE NA TIONAL BANK OF DUBAI LTD,

CAIRO BRANCH 2) BUYER

8) CONTRACT

NO.

9) DA TE

MASRI BRO. CO., LTD. AD-MASSC02 1-Apr-01

Address: P.O.BOX: 14/5873, 10) FROM

11) TO ALEXANDRIA EGYPT, SHANGHAI

ALEXANDRIA

HOT LINE: 019112575,

12)

SHIPPED

BY

13) PRICE TERM

FAX:1.212-4782432 CIF C5 ALEXANDRIA

14) MARKS 15) DESCRIPTION OF GOODS 16) QTY .

17) UNIT PRICE 18) AMOUNT

THREE FIVES

BRAND STAINLESS STEEL

CIF C5 ALEXANDRIA

MASRI BRO SERVER

SET

ART NO. S29420-7 365 US$ 57.03 US$ 20815.95 ALEXANDR

TABLE

WARE

ART NO. S8310 3650 US$ 7.97 US$ 29090.5 NO. 1-1330 TEA SET ART NO. S5130 1800 US$ 21.31 US$ 38358.00 WHISTLING KETTLE ART NO. S6320 1800 US$ 17.31 US$ 31158.00

TOTAL US$ 119422.45

MANAFACTUREER

OF

THE

ABOVE-MENTIONED COMMORDITY :

SHANGHAI ANDE INTERNA TIONAL CORP.

16(B) NO.1

BUILDING,

2005

LANE

HUANGXING RD.,

'SHANGHAI CHINA

TOTAL GROSS

WEIGH:

19638.5KGS

TOTAL NUMBER OF

PACKAGE: 1330CTNS

19)TOTAL V ALUE

SAY US DOLLARS ONE HUNDRED HUNDRED AND NINETEEN THOUSAND FORE HUNDRED AND TWENTY TWO ONLY.

20) ISSUED BY

SHANGHAI ANDE INTERNATIONAL

TRADE CORP.

21) SIGNATURE

X X X

SALES MANAGER

4 COPIES

ASSISTANT

操作十：

参考答案

操作十一：报关参考<1> <2> <3>

中华人民共和国海关出口货物报关单

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