国际贸易实务仿真模拟操作四
操作四 出口还价核算
林生贸易有限公司
1） 利润核算
货号SBT-121
利润额：销售收入-佣金-保费+退税收入-购货成本-国内费用-海洋运费
＝107*173*8.25*(1-5%-1.1*0.9%)+720*173*9%/1.17-720*173-10*173
－(1000+1000+350+50+500+2000+1000)-1100*8.25
＝2303.0766元
货号7003
利润额：销售收入+退税收入-购货成本-国内费用-海洋运费-佣金-保费
＝92*285*8.25*(1-5%-1.1*0.9%)+680*285*9%/1.17-680*285-10*285
－(1000+1000+350+50+500+2000+1000)-1100*8.25
＝6640.4238元
货号SDM-02
利润额：销售收入+退税收入-购货成本-国内费用-海洋运费-佣金-保费
＝119*129*8.25*(1-5%-1.1*0.9%)+850*129*9%/1.17-850*129-10*129
－(1000+1000+350+50+500+2000+1000)-1100*8.25
＝1579.285元
总利润率＝总利润额／总销售收入＊100％
＝（2303.0766+6640.4238+1579.285)／(107*173*8.25＋92*285*8.25＋119*129*8.25)＊100％ ＝10522.7854／495676.5＊100％
＝2.1229％
2）成本核算
货号SBT-121
假设：货号SBT-121的实际成本为：X ,那么：
107＝ (X+44.1040+52.4566)/[(1-5%-15%-1.1*0.9%)*8.25]
X （实际成本）＝600.9002元/台
采购成本：
600.9002*（1+17%）/（1+17%-9%）
＝650.98元/台
货号7003
假设：货号7003的实际成本为：Y ,那么：
92＝ (Y+30.7018+31.8421)/[(1-5%-15%-1.1*0.9%)*8.25]
Y ＝537.1420元/台
采购成本：
537.1420*（1+17%）/（1+17%-9%）
＝581.90元/台
货号SDM-02
假设：货号SDM-02的实际成本为：Z ,那么：
119＝ (Z+55.7364+70.3488)/[(1-5%-15%-1.1*0.9%)*8.25]
Z ＝649.5955元/台
采购成本：
649.5955 *（1+17%）/（1+17%-9%）
＝703.73元/台
3）再次报价
货号SBT －121：
CIFC5＝ (720+44.1040+52.4566)／[(1-0.05-0.05-1.1×0.009) ×8.25]
＝USD111.20/SET
FOBC5＝(720+44.1040)/[(1-0.05-0.05)×8.25]
＝USD102.91/SET
货号7003
CIFC5＝(627.6924+30.7018+31.8421)／[(1-0.05-0.05-1.1×0.009) ×8.25]
＝USD94.00/SET
FOBC5＝(627.6924+30.7018)/[(1-0.05-0.05)×8.25]
＝USD88.67/SET
货号SDM-02
CIFC5＝ (784.6155+55.7364+70.3488)／ [(1-0.05-0.05-1.1×0.009) ×8.25]
＝USD124.02/SET
FOBC5 ＝(784.6155+55.7364)/[(1-0.05-0.05)×8.25]
＝USD113.18/SET
业务反馈
还盘函
BRIGHT STATIONERY CO.
125 SUNFLOWER PLAZA SINGAPORE
FAX: 065-7890023
SHANGHAI LINSHENG TRADING CO. LTD.
548 YANPING ROAD
Shanghai, China
FAX: 0086-021-57234621
DATE: 17-MARCH-01
Dear Sales Manager,
Thank you for your offer of drafting machines, but we are sorry to find that the prices you have quoted are not very competitive.
You may also know that drafting machines made in Japan and South Korea are well known for their precision and durability. However, quotations we have received from our clients in these two countries are about 5-10% lower than yours. Therefore, the highest prices we can accept are as follows: SBT-121
7003
SDM-02 US$ 107.00 US$ 92.00 US$ 119.00 CIFC5 SINGAPORE CIFC5 SINGAPORE CIFC5 SINGAPORE Your general terms and conditions are gladly accepted.
Recent market is changeable, so quick reply from you is expected.
With Best Regards!
Yours sincerely,
BRIGHT STATIONERY CO.
MANAGER
POLLY ENDSON