《国际贸易实务模拟》实习报告
安徽工业大学商学院2013--2014学年仿真模拟上机实验报告
姓名朱文杰
学号 119114033
专业国际经济与贸易
班级贸111
2014年6月25号
目录
一、实习简介 (1)
（一）实习时间 (1)
（二）实习地点 (1)
（三）实习方式 (1)
（四）实习目的 (1)
二、实习过程 (1)
1、拟写建交函 (1)
2、出口报价核算 (2)
3、草拟发盘函 (5)
4、出口还价核算 (6)
5、拟写还盘函 (8)
6、出口成交核算 (9)
7、出口合同签订 (10)
8、审核信用证 (11)
9、修改信用证 (12)
10、托运订舱 (13)
11、出口报关 (17)
12、投保装船 (21)
13、出口单据制作 (23)
14、单据审核 (33)
15、出口业务善后 (34)
三、实习心得 (35)
一、实习简介
（一）实习时间
2014年5月19日至2014年6月23日。
（二）实习地点
经管专业机房。
（三）实习方式
在机房出口货物报关单的进出口业务流程。
（四）实习目的：
通过实际操作使用进出口业务模拟软件，独立的完成一系列的出口业务，以对出口业务活动所涉及各环节的操作方法和相关知识获得感性的综合认识。
二、实习过程
1、贸易磋商，拟写建交函
建交函如下：
上海飞达进出口有限公司
SHANGHAI FEIDA IMP.&EXP. CO., LTD.
上海沪闽路100号
NO.100 HUMING ROAD SHANGHAI
电话(PHONE): 021-******** 电传(FAX): 021-********
FLEISHMAN-HILLARD LINK LTD. DATE: 02-MAR-01
DENSO HALL , KUWAIT
Dear Sir,
We have got your name and fax number from the Internet and are glad to introduce ourselves to you as a specialized company handling light products.
Our firm, which is located in the west of Shanghai, has been dealing in the line of importing and exporting light products for nearly half a century. By now, we have been doing business with customers from many countries, and enjoy a high reputation. As one of the biggest dealers in China, we handle a wide range of clocks ,such as traditional Chinese clocks, electric clocks and so on. Last year, we exported over five million clocks of various kinds to Europe and Northern America.
Our twenty years? experience of doing business with foreign customers has enabled us to know that Chinese clocks are selling well because of their attractive design, fine quality and low price. So we are confident that our commodities will be proved to be quite satisfactory to your customers.
We are now taking this opportunity to express our desire to establish direct business relations with you on the basis of equality and mutual benefit. For your selection, we are sending you a copy of our latest catalog that might be suitable for your market .
With best regards!
Yours faithfully,
SHANGHAI FEIDA IMP.&EXP.CO.,LTD.
MANAGER
2、出口报价核算
品名：钟(clock)
型号：8130G3 7808J1 7808P 8130G2
订货量：每个品种的起码订货量为169箱，4个品种拼装在1个20’整箱内。
出口退税：9％
国内费用(一个20英尺集装箱)：
仓储费1600元；国内运杂费1200元；
商检费100元；港区杂费1100元；
经营管理费500元；其他费用500元
保险：10％加成后一切险(ALL RISKS)和战争险(WAR RISKS)，费率分别为0.8%,0.2%
预期利润：10％
根据对方订单，正确计算得出报价并将核算的详细过程列出。
四个货号的商品包装方式均为：24只/纸箱。
四个货号拼装在一个20英尺的集装箱中，且起订量为每个品种为169箱。所以，
①每个货号的报价数量为：169×24＝4056只
②每个货号的国内费用为：(1600+1100+1000+1200+100)/(4×4056)＝0.3082（元/只）
③每个货号的出口运费为：2000×8.25/(4×4056)＝1.0170（元/只）
货号8130G3
1）实际成本＝采购成本－退税收入
＝ 10-10×9%/(1+17%)＝ 9.2308（元/只）
2）国内费用：0.3082（元/只）
3）出口运费：1.0170（元/只）
4）出口报价： 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）
＝（9.2308+0.3082+1.0170）/(1-5%-10%-110%×1%)/8.25 ＝1.53（美元/只）
货号7808J1
1）实际成本＝采购成本－退税收入
＝ 11-11×9%/(1+17%)＝ 10.1538（元/只）
2）国内费用：0.3082（元/只）
3）出口运费：1.0170（元/只）
4）出口报价：
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）
＝（10.1538+0.3082+1.0170）/（1-5%-10%-110%×1%）/8.25
＝1.66（美元/只）
货号7808P
1）实际成本＝采购成本－退税收入
＝ 8-8×9%/(1+17%)＝7.3846（元/只）
2）国内费用：0.3082（元/只）
3）出口运费：1.0170（元/只）
4）出口报价：
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）
＝（7.3846+0.3082+1.0170）/(1-5%-10%-110%×1%)/8.25
＝1.26（美元/只）
货号8130G2
1）实际成本＝采购成本－退税收入
＝ 8.5-8.5×9%/(1+17%)＝ 7.8462（元/只）
2）国内费用：0.3082（元/只）
3）出口运费：1.0170（元/只）
4）出口报价：
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）
＝(7.8462+0.3082+1.0170)/（1-5%-10%-110%×1%）/8.25
＝1.33（美元/只）
3、草拟发盘函
发盘函如下：
上海飞达进出口有限公司
SHANGHAI FEIDA IMP. & EXP. CO., LTD.
上海沪闽路100号
NO.100 HUMING ROAD SHANGHAI
电话(PHONE): 021-******** 电传(FAX): 021-********
FLEISHMAN-HILLARD LINK LTD. DATE: 12-MAR-01 DENSO HALL, KUWAIT
Dear Sirs,
Thank you for your fax of Mar. 7 from which we learn of your interest in our Chang jiang Brand Clock Art No.8130G3,7808J1, 7808P, 8130G2. We are sure that they are well up to your high standards of quality and service. Hereby, we quote our favorable prices as follows:
(1)COMMODITY:
CHANG JIANG BRAND CLOCK
(2)UNIT PRICE: CIFC5KUWAIT
8130G3 US$ 1.53/PC.
7808P US$ 1.26/PC.
7808J1 US$ 1.66/PC.
8130G2 US$ 1.33/PC.
(3)QUANTITY:
169 CARTONS FOR EACH ART NO. TOTAL 676CARTONS IN ONE 20? FCL CONTAINER.
(4)PACKING:
EACH 24 PCS. TO BE PACKED IN ONE CARTON
(5)PAYMENT:
TO BE PAYABLE BY AN IRREVOCABLE SIGHT LETTER OF CREDIT, FOR FULL CONTRACT VALUE THROUGH A BANK ACCEPTABLE TO THE SELLER.
(6)SHIPMENT:
FROM SHANGHAI TO KUWAIT TO BE EFFECTED WITHIN 30 DAYS AFTER THE RECEIPT OF THE RELEVANT L/C
(7)INSURANCE:
TO BE COVERED BY THE SELLER FOR 110% OF THE CONTRACT VALUE AGAINST ALL RISKS AND WAR RISK AS PER C.I.C. DATED 1/1/1981.
(8) OTHER CONDITIONS:
QUOTATION VALID UNTIL March 19, 2003.
Yours faithfully,
SHANGHAI FEIDA IMP.&EXP.CO.,LTD.
x x x
MANAGER
4、出口还价核算
相关成本利润计算如下：
①：客户还价后的利润额和利润率：
总货款收入＝(1.38+1.49+1.13+1.20) ×8.25×169×24
＝174,002.40(元)
实际总成本＝10+11+8+8.5)×[1－1/（1+17%）×9%]×169×24
＝140,400.00(元)
业务费用＝1600+1200+100+1100+500+500=5,000（元）
出口运费＝2000×8.25＝16,500.00(元)
出口保费＝174,002.40×110%×1%＝1914.0264（元）
客户佣金＝174,002.40×5%=8700.12(元)
利润总额＝货款收入－实际成本－业务费用－出口运费－出口保费－客户佣金＝174,002.40 - 140,400.00 - 5,000 - 16,500.00 1914.0264- 8700.12
＝1488.25（元人民币）
利润率＝1488.25/174,002.40 = 0.86%
②：经客户还价后，出口商应掌握的国内供货价格（含税）：
＝实际成本＋退税收入
＝销售收入－利润－佣金－出口保费－出口运费－国内费用
8130G3
还价后实际成本1.38×(1-110%×1%-5%-5%)×8.25-0.3082-1.0170＝8.7961元/只
还价后购货成本8.7961/[1-9%/(1+17%)]＝9.53元/只
7808J1
还价后实际成本1.49×(1-110%×1%-5%-5%)×8.25-0.3082-1.0170＝9.6028元/只
还价后购货成本9.6028/[1-9%/(1+17%)]=10.40元/只
7808P
还价后实际成本1.13×(1-110%×1%-5%-5%)×8.25-0.3082-1.0170＝6.9625元/只
还价后购货成本6.9625/[1-9%/(1+17%)]＝7.54元/只
8130G3
还价后实际成本1.20×(1-110%×1%-5%-5%)×8.25-0.3082-1.0170＝7.4759元/只
还价后购货成本7.4759/[1-9%/(1+17%)]＝8.10元/只
③：再次报价：
8130G3 US$1.53×(1-3%)=US$1.48
7808J1 US$1.66×(1-3%)=US$1.61
7808P US$1.26×(1-3%)=US$1.22
8130G3 US$1.33×(1-3%)=US$1.29
5、拟写还盘函
还盘涵如下：
上海飞达进出口有限公司
SHANGHAI FEIDA IMP.&EXP. CO., LTD.
上海沪闽路100号
NO.100 HUMING ROAD SHANGHAI
电话(PHONE): 021-******** 电传(FAX): 021-********
FLEISHMAN-HILLARD LINK LTD. DATE: 22-MAR-01
DENSO HALL , KUWAIT
Dear Sirs,
We have carefully read your fax dated March 17, 2001.
After discussing the matter with our manufacturers, we would gladly inform you that you could get a 3% reduction. Please note that this is a big concession on our part which shows our goodwill and sincerity in establishing business relations between us. You can surely find later that the quality of our products is second to none, and that a 3% reduction is the best you can obtain.
By the way, as we are new to each other, your suggestion of D/A at 30 days sight is unacceptable. Maybe after some transactions are successfully executed, you can obtain such favorable payment terms as D/P at sight.
Meanwhile we would like to inform you that owing to a recent sharp increase in the cost of labor and materials we would be forced to adjust our price soon. So early reply would be in your interest.
Yours faithfully,
SHANGHAI FEIDA IMP. & EXP.CO, LTD.
x x x
MANAGER
6、出口成交核算
根据双方的价格、数量意向，计算销售收入、利润等。
合同核算:
货号8130G3 7808J1 7808P 8130G2
数量
4056 4056 4056 4056
(SET)
单价 1.48 1.61 1.22 1.29
总值6002.88 6530.16 4948.32 5232.24
购货
40560 44616 32448 34476
成本
成交
CIFC5
条件
购货总成本40560+44616+32448+34476=152100（元）
购货总成本40560+44616+32448+34476=152100（元）
退税收入152100/1.17×0.09=11700（元）
国内费用5000（元）
出口运费2000×8.25=16500（元）
合同金额6002.88+6530.16+4948.32+5232.24=22713.60（美元）
出口保费22713.60×1.1×0.01×8.25=2061.2592（元）
客户佣金22713.60×0.05×8.25=9369.36（元）
成交利润额22713.60×8.25+11700-152100-16500-2061.2592-9369.36-5000 =14056.58（元）
成交利润率 14056.5808/8.25/22713.60=7.5%
7、出口合同签订
售货确认书如下：
上海飞达进出口有限公司
SHANGHAI FEIDA IMP.&EXP. CO., LTD.
上海沪闽路100号
NO.100 HUMING ROAD SHANGHAI
电话(PHONE): 021-******** 电传(FAX): 021-********
FLEISHMAN-HILLARD LINK LTD. DATE: 01-APR-01
DENSO HALL , KUWAIT
Dear sirs,
Many thanks for your order and we are sending you our signed Sales Confirmation No.FD-FLESC03 in duplicate. Please counter sign and return one for our file.
We will do our best to execute your order and assure the goods? quality, shipping date as well as the terms you asked for will receive our best attention.
As the shipment date is approaching, please immediately instruct your banker to issue the relevant L/C at sight in our favor. The L/C has to reach here as quickly as possible or the shipment may be delayed.
Best regards!
Yours faithfully,
SHANGHAI FEIDA IMP.&EXP.CO.,LTD.
x x x
MANAGER
8、审核信用证
对进口商开来的信用证按照审证依据和要求进行审核。
上海飞达进出口有限公司
SHANGHAI FEIDA IMP.&EXP. CO., LTD.
上海沪闽路100号
NO.100 HUMING ROAD SHANGHAI
电话(PHONE): 021-******** 电传(FAX): 021-********
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合同号码错误与实际合同号码不符
③付款期限不妥超出合同规定期限
④商品名称错误与实际出运品名不符
⑤一个品种货号有误与实际出运货号不符
⑥信用证到期日有误与合同规定不符
⑦没有受UCP500约束的文句信用证开立无依据
审证人:XXX
9、修改信用证
告知客户的改正函如下：
上海飞达进出口有限公司
SHANGHAI FEIDA IMP.&EXP. CO., LTD.
上海沪闽路100号
NO.100 HUMING ROAD SHANGHAI
电话(PHONE): 021-******** 电传(FAX): 021-********
FLEISHMAN-HILLARD LINK LTD. DATE: 25-APR-01
DENSO HALL , KUWAIT
Dear Sirs,
We are very glad to receive your L/C No. FLE-FDLC03, but we are quite sorry to find that it contains some discrepancies with the S/C. Please instruct your bank to amend the L/C as quickly as possible.
The L/C is to be amended as follows:
*The place of expiry: In China, instead of …In Kuwait?;
*The Number of the S/C:FD-FLESC03, instead of FD-FLE03;
*Please amend L/C at 30 days sight to be L/C at sight.
*The name of the goods is CHANGJIANG BRAND CLOCK, in stead of …CANJIANG
BR AND CLOCK?.
*The Art NO. should be 8130G2 , instead of …8130G?.
*The expiry date of the L/C should be JUNE 15TH 2001.
*Please add the words “EXCEPT AS OTHERWISE STATED THIS CREDIT IS SUBJECT
TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO.500.”
With best regards!
Yours faithfully,
SHANGHAI FEIDA IMP.&EXP.CO.,LTD.
x x x
MANAGER
10、托运订舱
相关单据（订舱委托书、商业发票、装箱单）
①：订舱委托书
1)发货人
SHANGHAI FEIDA IMP.&EXP. CO.,LTD.
100 HUMING ROAD SHANGHAI CHINA 4)信用证号码LE-FDLC03
5)开证银行ALAHLI BANK OF KUWAIT(KSC)
6)合同号码FD-FLESC037)成交金额US$ 22713.60 8) 装运口岸SHANGHAI9)目的港KUWAIT
2)收货人
ORDER OF ALAHLI BANK OF KUWAIT 10)转船运输YES11)分批装运NO
12)信用证效期15-Jun-0113)装船期限31-May-01
14)运费PREPAID15)成交条件CIF KUWAIT 16)公司联系人XXX17)电话/传真021－67382763
3)通知人
FLEISHMAN-HILLARD LINK LTD. DENSO HALL,
KUWAIT 18)公司开户行Bank of China19)银行帐号7938724374 20)特别要求
公司编号:BHP03F
D
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
CHANGJIANG BRAND CLOCK CIF KUWAIT
FLEISHMAN8130G3169CTNS2028KGS1690KGS4056PCS USD1.48USD6002.88 FD-FLESC037808J1169CTNS2028KGS1690KGS4056PCS USD1.61USD6530.16 KUWAIT7808P169CTNS2028KGS1690KGS4056PCS USD1.22USD4948.32 C/NO.1-6768130G2169CTNS2028KGS1690KGS4056PCS USD1.29USD5232.24
29)总件数30)总毛重31)总净重32)总尺码33)总金额
676CTNS8112KGS6760KGS24.887M3USD22713.6 34)备注
②：商业发票
C O M M E R C I A L I N V
O I C E
1) SELLER 3) INVOICE NO. 4) INVOICE DA TE SHANGHAIFEIDA IMP.& EXP. CO., LTD. FD-FLEINV03 9-May-01
Address: 100 HUMING ROAD 5) L/C NO. 6) DA TE
SHANGHAI, CHINA FLE-FDLC03 14-Apr-01
ISSUED BY
ALAHLI BANK OF KUWAIT(KSC)
2) BUYER 8) CONTRACT NO. 9) DA TE
FLEISHMAN-HILLARD LINK LTD. FD-FLESC03 1-Apr-01
Address: DENSO HALL, 10) FROM 11) TO
KUWAIT SHANGHAI KUWAIT
12) SHIPPED BY 13) PRICE TERM
CIF KUWAIT
14) MARKS 15) DESCRIPTION OF
GOODS
16) QTY.
17) UNIT
PRICE(US$)
18) AMOUNT(US$)
CHANGJIANG BRAND CLOCK CIF KUW AIT
FLEISHMAN
FD-FLESC03 ART. NO.
KUWAIT 8130G3 4056 SETS 1.48 6002.88 C/NO. 1-676 7808J1 4056 SETS 1.61 6530.16
7808P 4056 SETS 1.22 4948.32
8130G2 4056 SETS 1.29 5232.24
TOTAL 22713.6
CERTIFIED THAT ALL OTHER DETAILS OF THE GOODS
SHIPPED ARE AS PER BENEFICIARIES SC NO. FD-FLESC03
DATED 2003-4-1 RELATED TO OPENER'S ORDER NO. SC9701
CERTIFIED THAT EACH PEICE/SET/CARTON OF THE GOODS
CARRIES THE NAME OF COUNTRY OF ORIGIN: CHINA IN NON-
DETACHABLE OR NON-ALTERABLE WAY.
8130G3 TO BE PACKED IN 169 CTNS
7808J1 TO BE PACKED IN 169 CTNS
7808P TO BE PACKED IN 169 CTNS
8130G2 TO BE PACKED IN 169 CTNS
PACKING: IN EXPORT CARTONS
TOTAL GROSS G.W.: 8112KGS
TOTAL NUMBER OF PACKAGE: 676CTNS
19) TOTAL V ALUE
SAY US DOLLARS TWENTY-TWO THOUSAND SEVEN HUNDRED AND
THIRTEEN AND
CENTS SIXTY ONLY
20) ISSUED BY
SHANGHAI FEIDA IMP.& EXP. CO., LTD.
21) SIGNA TURE
X X X
4 COPIES
③：装箱单
P A C K I N G L I S T
1) SELLER 3) INVOICE NO. 4) INVOICE DA TE
SHANGHAI FEIDA IMP.& EXP. CO., LTD. FD-FLEINV03 2003-5-9
Address: 100 HUMING ROAD 5) FROM 6) TO
SHANGHAI, CHINA SHANGHAI KUWAIT
7) TOTAL PACKAGES(IN WORDS)
SAY SIX HUNDRED SEVENTY -SIX CARTONS ONLY.
2) BUYER 8) MARKS & NOS.
FLEISHMAN-HILLARD LINK LTD. FLEISHMAN
Address: DENSO HALL, FD-FLESC03
KUWAIT KUWAIT
C/NO. 1-676
9) C/NOS. 10) NOS. & KINDS OF
PKGS. 11) ITEM
12)QTY. 13) G.W.(kg) 14) N.W.(kg) 15) MEAS(m3)
CHANJIANG BRAND
CLOCK
1-169 169 CTNS 1830G3 4056 2028 1690 6.222 170-338 169 CTNS 7808J1 4056 2028 1690 6.222 339-507 169 CTNS 7808P 4056 2028 1690 6.222 508-676 169 CTNS 8130G2 4056 2028 1690 6.222
TOTAL676 CTNS 16224 8112 6760 24.887
WEIGHT AND MEANS. PER EXPORT CARTON:
ART.NO. G.W.(KGS.) N.W.(KGS.) MEAS.(M3)
8130G3 12 10 0.037
7808J1 12 10 0.037
7808P 12 10 0.037
8130G2 12 10 0.037
16) ISSUED BY
SHANGHAI FEIDA IMP. & EXP. CO . LTD
17) SIGNA TURE
X X X
2 COPIES 11、出口报关
相关单据（出口货物报关单、商业发票及装箱单）
①：出口货物报关单
中华人民共和国海关出口货物报关单预录入编号: 海关编号:
出口口岸
上海吴凇海关备案号出口日期
2003-5-20
申报日期
2003-5-12
经营单位
上海飞达进出口有限公司运输方式
海运
运输工具名称
GOLDEN STAR V.19
提运单号
FD-FLEBL03
发货单位
上海飞达进出口有限公司贸易方式
一般贸易
结汇方式
信用证
许可证号运抵国(地区)
KUWAIT 指运港
KUWAIT
境内货源地
上海
批准文号成交方式
CIF 运费
US$ 2000.00
保费
US$ 249.85
杂费
RMB5000.00
合同协议号FD-FLESC03件数
676CARTONS
包装种类
CARTONS
毛重(公斤)
8112
净重(公斤)
6760
集装箱号57837331 随附单据
商业发票及装箱单
生产厂家
上海飞达进出口有限公司
标记唛码及备注
FLEISHMAN
FD-FLESC03
KUWAIT
C/NO.1-676
项号商品编号商品名称、规格型号数量及单位最终目的国(地区)单价总价币制征免
CHANGJIANG BRAND CLOCK
0191031000闹钟8130G34056 SETS 1.486002.88US$
7808J14056 SETS 1.616530.16
7808P4056 SETS 1.224948.32
8130G24056 SETS 1.295232.24
22713.60 录入员录入单位兹声明以上申报无讹并承担法律责任海关审单批注及放行日期(签章)
报关员审单审价
施莉莹
单位地址申报单位(签章) 征税统计
沪闽路100 号上海飞达进出口有限公司
邮编电话填制日期查验放行
XXX665049752003-5-12
②：商业发票
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 SHANGHAIFEIDA IMP.& EXP. CO., LTD. FD-FLEINV03 9-May-01
Address: 100 HUMING ROAD 5) L/C NO. 6) DATE
SHANGHAI, CHINA FLE-FDLC03 14-Apr-01
ISSUED BY
ALAHLI BANK OF KUWAIT(KSC)
2) BUYER 8) CONTRACT NO. 9) DATE
FLEISHMAN-HILLARD LINK LTD. FD-FLESC03 1-Apr-01
Address: DENSO HALL, 10) FROM 11) TO
KUWAIT SHANGHAI KUWAIT
12) SHIPPED BY 13) PRICE TERM
CIF KUWAIT
14) MARKS 15) DESCRIPTION OF GOODS 16) QTY. 17) UNIT PRICE(US$) 18) AMOUNT(US$)
CHANGJIANG BRAND CLOCK CIF KUWAIT FLEISHMAN
FD-FLESC03 ART. NO.
KUWAIT 8130G3 4056 SETS 1.48 6002.88 C/NO. 1-676 7808J1 4056 SETS 1.61 6530.16
7808P 4056 SETS 1.22 4948.32