操作系统进出口预算表的核算过程.doc

2012必威体育精装版文档-管理系列 (word可编辑版)  第一笔业务： 三、实验内容及步骤（包含简单的实验步骤流程） （一）实验内容 这是一笔数量为3480PC女式T恤的出口业务，由广州运抵挪威奥斯陆。合同号为ZGX123,采用CIF价格条款，并以L/C信用证方式付款。 （二） 业务流程 1．交易准备 首先，炎热的夏天将至，市场对短袖T恤的需求必定会大幅度上升。其次，近期中国市场上纯棉布料的采购成本有所下降，此形势明显对我方出口衣服有利。再次，近期欧元相对美元来说相对稳定，汇率波动幅度不大。基于上述三个原因，我方出口商决定交易对象为女式T恤，目标市场为挪威奥斯陆。在广州春交会上，我方进口商结识了挪威SUPER DOG TRADING COMPANY。我方与它建立业务关系的E-mail如下： Dear Sirs, We known your name and address from the website of and note with pleasure the items of your demand just fall within these cope of our business line. First of all, we avail ourselves of this opportunity to introduce our company in order to be acquainted with you. Our firm is an Chinese exporter of various T-shirt. We highly hope to establish business relations with your esteemed company on the basis of mutual benefit in an earlier date. We are sending a catalogue and a pricelist under separate cover for your reference. We will submit our best price to you upon receipt of your concrete inquiry. We are looking forward to receiving your earlier reply. Yours faithfully, Winnie Wang 挪威SUPER DOG TRADING COMPANY回复如下： Dear sirs, We acknowledge with thanks the receipt of your E-Mail of April 6th that as exporters of clothes, you are interested in establishing business relations with us. It is also our wish. We want to buy 174 cartons of womens T-shirt from your company. At what price will you give us under CIF Oslo ? Please reply soon! Yours sincerely, 琦B 2．交易磋商阶段 （1）市场调查。 我方首先到各供货商处了解糖水什锦水果罐头的生产成本，经了解，现在的女式T恤生产成本大概为RMB56每件。 （2）报价核算 商品编号：02009 海关代码：6109100022 中文名称：T恤 销售单位：PC 包装单位：CARTON 每包装单位=20销售单位 毛重：13KGS 净重：11KGS 体积：0.14308 CBM 每箱20件，颜色：黑色，面料成份：全棉 20英寸的集装箱： 按体积计：25÷0.14308=174箱 A．供货商报价 生产成本：56RMB/件×20件/箱=1120元/箱 税费： 增值税=报价×17% 公司费用：报价×5% 报价=生产成本+增值税+公司费用+利润 20%的利润： 报价=1120+0.17×报价+0.05×报价+0.2×报价 则报价=1931.03元/箱 =96.55元/件 30%的利润： 报价=1120+0.17×报价+0.05×报价+0.3×报价 则报价=2333.33元/箱=116.67元/件 40%的利润： 报价=1120+0.17×报价+0.05×报价+0.4×报价 则报价=2947.36元/箱 =147.37元/件 因为首先要确定采购成本,我方才能确