1、实训项目 出口业务流程 案列- 女夹克装出口,主讲教师：陈科鹤,实训任务： （请更改） 了解商品的进口业务流程 实训目的和要求 了解我国的商品进口业务流程，了解国家对产品进口的政策法规，及相关其他管理规定。 实训案例设计 以特定商品进口的具体情况为实例，了解商品进口的业务流程，及进口商品时应熟悉的国家相关政策、法规和其他管理规定。 实现的方法和手段 以解读特定商品进口过程为主。,一、出口业务流程（以CIF术语出口、L/C方式结算为例),二、实训案例,出口商：广西服装进出口有限公司 进口商：意大利 AL Ben Fashion Trading Ltd.,操作一：拟写建交信 2005年12月3号广
2、西服装进出口有限公司经理助理刘明（先生）在中国著名的B2B网站阿里巴巴http:/ AL Ben Fashion Trading Ltd.公司发布的欲求购中国产的夹克衫的信息。公司全称和详细地址为： AL Ben Fashion Trading Ltd. 36 Cross Street, Genova, Italy. FAX：0039-26-654321 请以刘明先生的名义给上述客户发一封建立业务关系的信函，要求格式完整、正确，主要内容包括公司介绍、可提供的产品介绍，说明另邮航寄样本，并表达期待尽快与对方达成具体交易的热切愿望等,操作二 成本核算及报盘函 建立业务关系的邮件发出不久，广西服装进
3、出口有限公司收到意大利AL Ben Fashion Trading Ltd.公司回复。信函如下 AL Ben Fashion Trading Ltd. 36 Cross Street, Genova, Italy. FAX：0039-26-654321 December 10, 2005 Guangxi Garments Imp. & Exp. Co., Ltd 3F，Foreign Trade Building, 137 Qixing Road, Nanning, Guangxi, China. TEL: 0086-771-2109960 FAX: 0086-771-2109960 Mana
4、ger William Dobson,Dear Mr Liu, We have received your letter and your catalog. We are glad to learn your desire of establishing business relations with us. For your information, after studying your catalog carefully, we found that Ladies Jackets are quite suitable for the our market. Should your pri
5、ce and payment terms be found competitive, we intend to place a large order with you. Please kindly check and inform by return if you are able to supply and quote us your rock bottom prices for the above mentioned article sized L on the basis of CIF Genova with details about packing, color assortmen
6、t, insurance and means of payment. Your immediate and careful attention to this matter would be highly appreciated. We look forward to your favorable reply. With best Regards. AL Ben Fashion Trading Ltd. Manager William Dobson,操作二 成本核算及报盘函 一、成本核算 根据上述客户询价、商品资料以及报价资料进行出口报价核算，要求分别核算“Flying Pigeon“ bra
7、nd FG001 26 and FG002 24 bicycles（每个货号一个40英尺集装箱）FOB防城港,CIFC5%槟城的美元单价。（详尽列出核算过程，最后报价取小数点后2位） （请改写红色字体） 核算条件： 1. The cost of commodity is about USD3.20 per piece, one piece to be packed in one plastic bag and 24 pieces in a carton. （size: 45x30x26cm/ctn） 2.The freight from China to European Main Ports
8、 is USD1200.00 for a 20ft container. 3. For All Risks, the rate is 0.5%.,操作二 成本核算及报盘函 二、 报盘函 请根据核算结果写一封发盘信，详细回答客户提出的问题，告知对方交易的基本条款，并敦促对方尽快作出决定。 各类货号价格均按40FCL起算。（请改写红色字体） 交易基本条款如下： 1. 色彩系列：黑、蓝、绿、黄、红 2装运日期：三月份至四月份，二零零六年 3. 不可撤消即期信用证开到日期：二月中旬 4. 保险按110%发票金额投保一切险。 5. 发盘有效期：七天,操作三、还价核算及还盘函 AL Ben Fashion
9、 Trading Ltd 12月 20日还盘下 : AL Ben Fashion Trading Ltd. 36 Cross Street, Genova, Italy. FAX：0039-26-654321 December 20, 2005 Guangxi Garments Imp. & Exp. Co., Ltd 3F，Foreign Trade Building, 137 Qixing Road, Nanning, Guangxi, China. TEL: 0086-771-2109960 FAX: 0086-771-2109960,操作三、还价核算及还盘函 Dear Mr Liu,
10、We are glad to receive your offer.After studying your offer, we have to say that your prices are unacceptable. The market price for bicycles are falling here, meanwhile, we have received many offers recently and some of which are about 10% lower than yours. To speed up our business, we can tell you
11、that the highest prices we can accept are as follows: Ladies Jackets FG001 26USD55.00 per set CIFC5 Penang FG002 24 USD56.00 per set CIFC5 Penang,操作三、还价核算及还盘函 By the way, we can accept your trade terms listed in your letter except the terms of payment. We may suggest D/P at sight. Please take these
12、matters into serious consideration and give us your favorable reply with the least possible delay. AL Ben Fashion Trading Ltd. William Dobson Manager,操作三、还价核算及还盘函 一、出口还价核算 根据AL Ben Fashion Trading Ltd公司上述的还盘函电，参阅出口还价核算操作指南，进行还盘核算，计算如果按照客户的还价，我公司是否还有利润，总利润额为多少元人民币？利润率又为多少？若接受对方价格，而我公司的利润率又不少于6，那么，在其它
13、条件不变的情况下，公司应该掌握的国内收购价为多少？ (人民币对美元的汇率为8.25:1),操作三、还价核算及还盘函 二. 还盘信 由于和国内厂商洽谈降价一事没有成功，请给AL Ben Fashion Trading Ltd公司写一封还盘信，提出对方还价难以接受，重新报出公司利润率为6的CIF Genova的价格（结果取整），报价有效期为3天并告知如果对方订货量能达到或超过一个20ft集装箱，公司可以接受30天远期信用证付款。(汇率为8.25:1),操作四 出口合同核算及成交签约函 一、出口合同核算 针对我方12月25日的还价，AL Ben Fashion Trading Ltd.于12月27日
14、回函表示接受我方还盘后价格条件。请阅读客户订货来函，根据最终达成的交易条件作详细的出口合同核算，包括购货总成本、总退税收入、各项费用细目与总额、出口换汇成本和出口盈亏率等核算。,操作四 出口合同核算及成交签约函 一、出口合同核算 （对方订单函） Dear Sirs, Your quotation has been accepted and we are glad to place our order No. 20073 as follows: Ladies Jackets Total Quantity: 16,800 pieces. Size L Total Amount: USD60,480
15、.00 Assortment of colors: black;blue; green; red;yellow equally assorted Shipment: Not later than April 30, 2006. Payment:By L/C at 30 days sight Other terms and conditions remain the same as we agreed in our previous mails.,操作四 出口合同核算及成交签约函 一、出口合同核算 （对方订单函） As this is the first transaction between
16、us, we will be pleased if you make the inspection and ship the goods on time for the urgent need. When the goods are ready for shipment, please send us shipping advice by e-mail to facilitate making the necessary arrangement. We are looking forward to your Sales Confirmation and thank you in advance
17、. AL Ben Fashion Trading Ltd. William Dobson Manager,操作四 出口合同核算及成交签约函 二、成交签约函 广西服装进出口有限公司于1月22日给客户寄出成交签约函，感谢对方的订单，说明随寄合同，并催促迅速回签合同并及时开出信用证； 根据双方在信中确定的条件制作合同（号码：No. 06GF012），要求条款内容全面、具体。,销售确认书 SALES CONFIRMATION 正本 ORIGINAL 卖 方： 确认书号： Sellers: . No. 06GF012 地 址： Address:, 日期 传 真 FAX： 买 方： 签约地点： Buyer
18、s:. Signed at Nanning 地 址： Address:. 传 真 兹经双方同意，按下列条款由卖方售出、买方购进下列货物： The Sellers agree to sell and the Buyers agree to buy the under mentioned goods on the terms and conditions as follows: 1、品 名 及 规 格： 女装夹克 2、包装及唛头： Packing & Marks: 3、数 量： Quantity: 4、单 价： Unit Price:,6、装运期限： (Time of Shipment:) 7、装
19、运口岸： ( Port of Loading: ) 8、目的地： (Destination: ) 9、保 险：( Insurance:. ) 10、付款条件： ( Terms of Payment: )By irrevocable letter of credit in favour of Guangxi Garments Imp. & Exp. Co., Ltd., payable at sight allowing transhipment. The covering letter of credit must reach the Sellers 30 days before the co
20、ntracted month of shipment and remain valid in China until 15th day after the latest date of shipment, which the Sellers reserve the right to cancel the Sales Confirmation without further notice and to claim from the Buyers for losses resulting therefrom. 11、一 般 条 款:（见本确认书反面） GENERAL TERMS & CONDITIONS: (PLEASE SEE OVERLEAF) 买 方 卖 方 The Buyers The Sellers (Authorized Signature) (Authorized Signature) 请在本确认书签字后寄回一份给卖方存档 Please sign and return one original,操作五、审证与改证 1月27日国外客户寄交回签合同和成交确认函。对收到客户2月20日开来的信用证，依据合同进行认真细致的审核，于2月25日给国外客户写一封要求改证函，列明不符点，并要求迅速改证。 信用证请看综合实训室出口业务综合实训,
