外贸实务软件提升外贸业务效率的工具
本文目录
外贸实务模拟操作 建交函
1.
华东贸易公司（East-China Trading Corp.）的传统客户局限在欧洲。新近从美国驻上海使馆商务参赞处得知，美国芝加哥 MID-WEST公司（Mid-West Import& Export, Inc.）欲觅一家中国公司，从事工业产品的进出口业务。请据此以华东贸易公司的身份写一封建交信。
注：双方均为进出口公司。
答案:
EAST-CHINA TRADING CORP.
475 Dongchang Road
Shanghai, China
Date:****
Mid-West Import& Export, Inc.
300 South Michigan Avenue
Chicago
USA
Dear Sir or Madam,
The Commercial Counselor of your Embassy in Shanghai has recommend your firm as being interested in entering into business relations with a Chinese company for the purpose of exchanging various commodities between the two countries.
We specialize in Europe trade and we are very well connected with all the major dealers here of industrial products. But we have had no contact with your country. We're writing to you in order to ascertain whether cooperation to the advantage of both our parties could be established.
We invite you to send us details and prices, possibly also samples of such goods, as you are interested in selling. We shall be glad to study the sales possibilities in our market. On the other hand, please send us a list of those articles you are interested in obtaining from here, so that we can quote favorably on them and give you all the necessary information you need.
We look forward to hearing from you soon.
Yours sincerely,
East-China Trading Corp.
2.
网上有一则悉尼THOMAS WILSON CO.,LTD的求购广告,急需一批EVA底运动鞋。发份E-MAIL过去，再寄一套最新目录。下面是公司的有关情况，你可以参考一下。
上海杰西化工进出口公司是一家国有外贸企业，主要经营化学工业所需原料及相关产品的进出口业务。近年来，随着公司内部管理体制的改革及外贸业务的高速发展，公司已经取得了巨大的成绩。
橡胶制品部是公司的主要业务部门之一，经营各类国产鞋类的出口，包括布面胶鞋、睡鞋、童鞋、胶底皮鞋、便鞋及EVA底运动鞋等，产品行销香港、欧洲、美国及亚洲市场。
公司拥有经验丰富的制鞋专业人员，品质管理人员及国际贸易人员，并与市内和附近的十余制鞋厂家建立了密切的联系，可确保稳定广泛的货源及质量。
公司竭诚与国内外的客户寻求合作机会，可通过如兴办合资鞋厂，或来样加工、补偿贸易等多种形式，愿意按照互利互惠、共同发展的则同全世界的鞋类经销商联系。
答案:
Dear Sir or Madam,
We learned from the Internet that you are in the market for jogging shoes with EVA sole, which just fall into our business scope. We are writing to enter into business relations with you on a basis of mutual benefits and common developments.
Our corporation, as a state-owned foreign trade organization, deals in the import and export of raw materials and relevant products for chemical industry. We have a Rubber Products Department, which specialize in the export of various kinds of shoes made in China including jogging shoes with EVA sole of fashionable designs, comfortable feeling, and high popularity in America, Europe and Asia. We have established close business relationship with more than a dozen of shoe manufacturers so that the stable supplies, the quality guarantee as well as the flexible ways of doing business can be reached.
Enclosed is our latest catalogue on jogging shoes with EVA sole, which may meet with your demand. If there isn't, please let us know your specific requirements. We can also produce according to your designated styles.
It will be a great pleasure to receive your inquiries against which we will send you our best quotations.
We are looking forward to your prompt reply.
Yours faithfully,
SHANGHAI JIEXI CHEMICALS IMPORT AND EXPORT CORPORATION
X X X
3.
一天，你在工作笔记上发现了如下一段文字：
Freemen& Co., Ltd., 2378 Flee Street,Lagos, Nigeria
除此之外便没有更多的信息。作为上海机械进出口公司(北京东路231号)的外销员，请拟写一封信函，附寄最新目录，以拓展出口市场。
答案:
SHANGHAI MACHINERY IMPORT& EXPORT COMPANY
231 EAST BEIJING ROAD
SHANGHAI， CHINA
Date:****
Freemen& Co., Ltd,
2378 Flee Street,
Lagos, Nigeria
Dear Sir or Madam,
We write to introduce ourselves as one of the largest exporters, from China, of a wide range of Machinery and Equipment.
We enclose a copy of our latest catalogue covering the details of all
the terms available at present, and hope some of these items will be of interest to you. It will be a great pleasure to receive your inquiries for any of the items against which we will send you our favorable quotations.
Should, by chance, your corporation not deal with the import of the goods mentioned above, we would be most grateful if this letter could be forwarded to your friend, or a firm, who may be concerned.
We are looking forward to your earliest reply.
Yours faithfully,
SHANGHAI MACHINERY IMPORT& EXPORT COMPANY
X X X
4.
1998年7月13日《金融信息》上有一则加拿大多伦多家用电器商EPSINA ELECTRIC APPLIANCES COMPANY的求购广告，欲觅电风扇。
作为拥有独立出口权的上海第一电器厂的外销员，请拟一封建交信，特别推荐新产品“美瑞牌”( Merry Brand)电扇，附寄样本,了解对方的往来银行,并告之本公司的资信情况可向中国银行上海分行查询。
答案:
Dear Sir or Madam,
We learned from the Financial News that you are a leading distributor of household electric appliances, and at present you are in the market for electric fans.
We, therefore, take pleasure in informing you that we are a reputable manufacturer producing various electric fans and have recently developed a new model of gentle breeze electric fan entitled“Merry” whose functions have been proved by a scrupulous test and whose designs and colors have been clearly explained in our illustrated catalog enclosed. You may share the view with us that Merry Brand or other series will have an easy access into your quality-oriented market.
We shall be much appreciated if you could furnish us with your comments on these items or your further specific requirements together with your bank's name and address.
For our credit standing, please refer to the following bank:
The Bank of China, Shanghai Branch 201 Zhongshan Road, Shanghai 200561, China
Your immediate reply would be highly appreciated.
Yours faithfully,
SHANGHAI ELECTRIC APPLIANCES IMP.& EXP. CORP.
X X X
5.
Wit Ltd Co是韩国一家颇具实力的经销商，在当地有广泛的商销渠道。
上海新际进出口公司系专营轻工业产品的一家国有进出口公司。成立于1986年，拥有注册资金人民币2000万元。成立十多年来，经营商品种类已增至上百种。同时，仍不断致力于与国内优秀生产厂家建立联系，向国外客户介绍中国的优秀轻工业产品。
该公司新近组织到一批台式打火机，款式新颖大方，制作精巧，选材独特，既可用于点缀桌面，又可作为馈赠佳品。该产品已在日本打开销路。
请根据上述背景，代新际公司拟函，与Wit公司联系，推荐上述产品，随寄公司目录，并另寄样品。
答案
Dear Sir or Madam,
This is to introduce our company as a state-owned corporation specialized in the import and export of light industrial products with a registered capital of RMB 20 million. With years of effort we have expanded our business scope impressively and now we deal in nearly 100 kinds of merchandise. We've succeeded in establishing trade relationship with many advancing manufacturers in China and have introduced a lot of excellent products abroad.
We learned from the Foreign Department of Bank of China that you are a reputable distributor with extensive sales connections in your area. We write this letter with a view to getting into business with you in near future. Enclosed please find our latest catalogue.
For your information, we recently launched a kind of table lighter, as a novelty decoration or a practical gift, which is of supreme quality and fine workmanship. Its exceptional material and unique style have evoked a good reaction in Japan. We have airmailed some samples to you and expect your favorable comments.
We are looking forward to your early reply.
Yours truly
Shanghai Xinji Import& Export Co.
X X X
外贸会计实务业务题 求解2
（1）4月3日，向国内某工厂购入甲产品一批，接到银行转来托收结算凭证和附件，专用发票上列明货款30000元，另附运杂费单据450元，款项已付，商品尚未到达。借：在途物资30450贷：银行存款30450（2）4月10日，商品运到并验收入库，仓库报来收货通知单。借：库存商品30450贷：在途物资30450（3）4月15日，甲商品全部对美国出口，价格条款为CIF伦敦，收汇方式信用证，发票金额5000美元，当日银行买入价为6.82。并根据外销出货报告单结转销售成本。借：应收账款34100贷：主营业务收入34100（4）4月20日，甲商品出运后，外运公司开来账单共应付海运运费620美元，保险公司开来账单商品海运保险金额360美元，当日银行每美元卖出价为6.83。贷：主营业务收入6693.4（红字）贷：应付账款——外运公司4234.6贷：其他应付款——保险公司2458.8（5）4月30日，编制甲商品出口退税申请单，连同出口报关单等凭证向税务部门申请退税。借：其他应收款——应收出口退税5100贷：应缴税费——应交增值税（出口退税）5100（6）4月30日，收到银行通知，上列甲商品出口应收货款已收妥结汇，凭银行结汇水单作收款分录，当日银行每美元买入价为6.85。财务费用汇兑损益借：银行存款34250贷：应收账款34100贷：财务费用——汇兑损益150（7）5月3日，收到税务部门退来税款5100元，存入银行。借：银行存款5100贷：其他应收款——应收出口退税5100
一堆外贸实务问题
1.1〉W:1.5公吨 M:0.25*0.2*0.2*100=1立方米
W>M故基本运费为 1.5*200=300美元
总运费=基本运费+燃油附加费+港口附加费=345美元
2〉FOB净价=FOB含佣价*（1-佣金率）=100*(1-5%)=95美元/箱
CIF净价=（FOB价+运费）/（1-保险费率*投保加成）
=（95+3.45）/（1-1.2%*110%）=99.77美元/箱
故 CIFC5%价=CIF净价*（1+佣金率）=99.77*（1+5%）=104.76美元/箱
3〉保险金额=CIF价*（1+投保加成率）=10974.7美元
4〉保险费=保险金额*保险费率=10974.7*1.2%=131.70美元
2.CFR价=CIF价*（1-保险费率*投保加成）
=23500*（1-1.2%*110%）=23190美元
3.出口换汇成本=[出口商品收购价*（1+定额费用率）]/FOB出口外汇净收入=[1800*（1+17%）]/（500-70-6.5）=4.97
盈亏率=[（出口销售净收入-出口总成本）/出口总成本]*100%
={[（500-70-6.5）*8.3-1800*（1+17%）]/1800*（1+17%）}*100%
=66.9%
此题似乎条件不全，没有出口退税的相关数据，除非商品的购进价不含有增值税，且该出口没有退税的优惠。但所的数据似乎不合理~
出口换汇成本=[出口商品收购价*（1+定额费用率）-出口退税收入]/FOB出口外汇净收入
出口退税收入=出口商品购进价（含增值税）/[（1+增值税率）*退税率]
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