國(guó)貿(mào)實(shí)務(wù)模擬實(shí)習(xí)報(bào)告

1、實(shí)習(xí)報(bào)告實(shí)習(xí)名稱：國(guó)際貿(mào)易實(shí)務(wù)模擬專 業(yè)：電班級(jí)：學(xué) 院：經(jīng)濟(jì)管理學(xué)院姓 名：學(xué) 號(hào):指導(dǎo)教師：2011年7月10日目錄一、實(shí)習(xí)簡(jiǎn)介 1（一）實(shí)習(xí)時(shí)間 1（二）實(shí)習(xí)地點(diǎn) 1（三）實(shí)習(xí)簡(jiǎn)介 1二、實(shí)習(xí)過程 1（一）交易磋商 11、建交函 12、出口報(bào)價(jià)核算 23、發(fā)盤 35、出口成交核算 7（二）合同的訂立 8（三）進(jìn)出口合同的履行 81、備貨報(bào)驗(yàn) 82、催證、審證、改證 83、安排托運(yùn) 94、制單結(jié)匯 9二、實(shí)習(xí)心得和總結(jié) 9三、實(shí)習(xí)建議 10一、實(shí)習(xí)簡(jiǎn)介（一）實(shí)習(xí)時(shí)間本次模擬實(shí)習(xí)共一周時(shí)間，從 2011年7月4日至2011年7月10日。（二）實(shí)習(xí)地點(diǎn)本次實(shí)習(xí)的地點(diǎn)采用集中的方式，由學(xué)院統(tǒng)一安

2、排機(jī)房上機(jī)，地點(diǎn)為：學(xué)院機(jī)房2號(hào)機(jī)房，時(shí)間為：19周周一、二、四、五的上午（三）實(shí)習(xí)簡(jiǎn)介國(guó)際貿(mào)易實(shí)務(wù)模擬是學(xué)生學(xué)完國(guó)際貿(mào)易理論與實(shí)踐課程后，在掌握了進(jìn)出口基本流程的基礎(chǔ)上，通過實(shí)際操作使用進(jìn)出口業(yè)務(wù)模擬軟件，獨(dú)立的完成一筆出口業(yè)務(wù)，以對(duì)出口業(yè)務(wù)活動(dòng)所涉及各環(huán)節(jié)的操作方法和相關(guān)知識(shí)獲得感性的綜合認(rèn)識(shí)。包括實(shí)習(xí)時(shí)間、實(shí)習(xí)地點(diǎn)、實(shí)習(xí)方式、實(shí)習(xí)目的等。二、實(shí)習(xí)過程（一）交易磋商1、建交函金海貿(mào)易有限公司在亞洲雜志上看到丹麥F.L.SMIDTH公司欲求購中國(guó)產(chǎn)的自行車， 于是向丹麥公司發(fā)出如下的建交函：上海金海貿(mào)易公司GOLDEN SEA TRADING CORPORATIONADD.: 8TH FLO

3、OR, JIN DU BUILDING ,TEL: 86-21-64331255277 WU XING ROAD,FAX: 86-21-64331256SHANGHAI, CHINATO: F.L.SMIDTH & CO. A/SFAX: (01) 20 11 90DATE: MARCH 2, 2001Dear Sir or Madam,Nice to con tact you! We have your n ame and address from the Asia n Source. Accord ing the report, we know you are interested in

4、Chinese bicycles. Here writing you with expectation of establish ing bus in ess relati on ship.Now we take this opport unity to in troduce our compa ny. Our compa ny was foun ded in 1978. We are a large comprehensive import & exportcompany with many yearsexperienee in trade.We are mainly produce all

5、 kinds of bicycles, traditional Chinese han dicrafts, and so on. We are export ing bicycles of various brands among which Forever and Phoenix Brand are the most famous ones. Our products are enjoying popularity in Asia markets.If somethi ng is attract ing, please let us know, the n we should send yo

6、u the price sheet ,a nd our illustrated catalogs will be sent to you by separate post. Please do not hesitate to specify the items, which in terest you and send us your inquiry by retur n.Hoping that this letter will be a forerunner to Ion g-term profitable bus in ess to both parties, and look ing f

7、orward to hear from you soonWith best regards.Yours faithfully,GOLDEN SEA TRADING CORP.xxxx MANAGER2、出口報(bào)價(jià)核算商品：永久牌山地自行車貨號(hào)：YE803、實(shí)際成本=含稅采購成本-退稅收入=含稅成本-含稅成本*出口退稅率/ （1+增值稅率=210-210*9%/（ 1+0.17） =193.8462 （元）、國(guó)內(nèi)費(fèi)用二出口包裝費(fèi)+倉儲(chǔ)費(fèi)+國(guó)內(nèi)運(yùn)雜費(fèi)+商檢費(fèi)+報(bào)關(guān)費(fèi)+港口費(fèi)+業(yè)務(wù)費(fèi)+其它=10 +（500+1000+650+50+800+2000+1000）/1200 = 15.00 （元）、出口運(yùn)

8、費(fèi)：使用40勺集裝箱，每箱可裝的數(shù)量為 55/ （1.2*0.76*0.5） 120 （箱） 目的港為AARHUS , 40的整箱運(yùn)費(fèi)為3935美元3935/120*8.25 （美元兌人民幣匯率）=270.5312 （元/箱）、出口報(bào)價(jià)：（實(shí)際成本+國(guó)內(nèi)運(yùn)費(fèi)+國(guó)際運(yùn)費(fèi)）(193.8462+15+270.5312)CIFC5 =570.6195(元)=USD69.171-傭金率-（1+保險(xiǎn)加成率）*保險(xiǎn)費(fèi)率1- ( 110%X 0.9%) -5%-10%同理對(duì)貨號(hào)為TE600 24的商品進(jìn)行核算如下：1. 實(shí)際成本二 250-（ 250/1.17）X 9% = 230.7692 （元）2. 國(guó)內(nèi)

9、費(fèi)用二 10 +（1000+700+800+500+2000+1000）/1200 = 15.00 （元）3. 出口運(yùn)費(fèi)：用40集裝箱裝最合適55/（1.2X 0.76 X 0.5）（取整）=120 箱3935/120X 8.25= 270.5312 （元）（230.7692+15+270.53124. CIFC5 = = 614.5702= USD 74.491- （110%X 0.9%） -5%-10%3、發(fā)盤我方根據(jù)核算結(jié)果向買方發(fā)出發(fā)盤函，買方進(jìn)行還價(jià)，我方又根據(jù)對(duì)方還價(jià)進(jìn)行核 算，看還價(jià)是否可以接受，根據(jù)結(jié)果給買方發(fā)去還盤函，對(duì)方發(fā)來確認(rèn)，還盤生效。 以下是我方相關(guān)的操作：核算結(jié)束后

10、，根據(jù)我方出口報(bào)價(jià)的核算，通知對(duì)方我們的報(bào)價(jià)，并提出一些要求， 以下是我方撰寫的還盤函：金海貿(mào)易公司GOLDEN SEA TRADING CORPORATIONADD.: 8TH FLOOR, JIN DU BUILDING ,TEL: 86-21-64331255277 WU XING ROAD,FAX: 86-21-64331256SHANGHAI, CHINATO: F.L.SMIDTH & CO. A/SFAX: (01) 20 11 90DATE: MARCH 12, 2001Dear Sirs,We have received your letter dated 日期 and ap

11、preciate your interest inour products.(We were pleased to receive your letter of日期 and thank youor your in terest in our products.)You will note from our cable that we are in a position to offer youproduct as follows:Thank you for your letter inquiring for our Forever Brand Bicycles. Based on your r

12、equirement, we are glad to inform you that we can supply YE803 26 and TE600 24 bicycles with the favorable quotati on as bellow:FOREVER BRAND BICYCLE:YE803 26 USD69.17 per set CIFC5 Copenhagen 600 SETSTE600 24 USD74.49 per set CIFC5 Copenhagen 600 SETSAvailable colors : blue; gree n; red; purple; wh

13、ite.Pack ing : To be packed in cart ons of one set each, 120 cart ons to a 40 container.Shipme nt : Shipme nt is effected duri ng May 2001 on the con diti on that the releva nt L/C arrives by the end of 25th April 2001.Payme nt : Payme nt shall be made by an irrevocable Sight Letter of Credit for fu

14、ll con tract value through a bank acceptable to the Seller.In sura nee : For 110% in voice value coveri ng All Risks & War Risk as per P.I. C.C dated 1/1/1981.The above quotation is valid within 7 days.You will find that the prices quoted are very reas on able and in case you n eed more in formatio

15、n, we shall be only too glad to an swer you at any time. We are looking forward to receiving an order from you.GOLDEN SEA TRADING CORP.MANAGERxxxx4、出口還盤發(fā)盤函發(fā)出后，收到買方的還盤函，我方需根據(jù)還盤的內(nèi)容核算一下還價(jià)是否在可 接受范圍，根據(jù)操作提示，進(jìn)行出口還價(jià)的核算：1. 客戶還價(jià)后的利潤(rùn)額和利潤(rùn)率：總貨款收入=(62 X 600+68X 600) = 78000X 8.25= 643500 (元)實(shí)際總成本二購貨總成本-總退稅收入=(210

16、X 600+250X 600)-( 210X 600+250X 600) X( 1+17%)X 9% =276000- 21230.7692 = 254769.2308 (元)業(yè)務(wù)費(fèi)用=(100+80+70+200+50+1200+100)X 10= 18000 (元)出口運(yùn)費(fèi)=3935X 10X 8.25= 324637.50 (元)出口保費(fèi)=643500X 110%X 0.9% = 6370.65 (元)客戶傭金=643500X 5% = 32175 (元)利潤(rùn)總額=貨款收入一實(shí)際成本一業(yè)務(wù)費(fèi)用一出口運(yùn)費(fèi)一出口保費(fèi)一客戶傭金=643500 - 254769.2308 - 18000 - 3

17、24637.50 - 6370.65 - 32175=7547.6192 (元人民幣)利潤(rùn)率=7547.6192/643500= 1.17%2. 經(jīng)客戶還價(jià)后，出口商應(yīng)掌握的國(guó)內(nèi)供貨價(jià)格(含稅)：=銷售收入一利潤(rùn)一傭金一出口保費(fèi)一出口運(yùn)費(fèi)一國(guó)內(nèi)費(fèi)用+退稅收入設(shè)含稅的國(guó)內(nèi)供貨價(jià)格為xYE803:62 X (1- 6% 5% 110%X 0.9%) X 8.25- 3935/120X 8.25- 1800/120=x - x/(1+17%) X 9%62 X 0.8801 X 8.25-270.5312- 15= 0.9231xx = 164.64/0.9231= 178.36 (元)TE600:

18、68 X (1- 5%-6%- 110%X 0.9%) - 32.7917- 1.8182 X 8.25=x - x/(1+17%) X 9% 25.2369X 8.25= 0.9231x208.2344= 0.9231Xx = 225.55 (元)3.再次報(bào)價(jià)：(CIFC5)YE803:購貨成本一退稅收入+國(guó)內(nèi)費(fèi)用+運(yùn)費(fèi)+保費(fèi)+傭金+預(yù)期利潤(rùn)(210-16.1538+15)/8.25+32.7917/(1 - 110X 0.9% 5% - 6%)=25.3147+32.7917/0.8801 = 66.02取整報(bào)價(jià)為 YE803: US$ 66.00 per set;TE600:(250-1

19、9.2308+15)/8.25+32.7917/ (1- 110X 0.9%- 5%-6%)=29.7902+32.7917/0.8801= 71.11取整報(bào)價(jià)為 TE600: US$ 71.00 per set.由于和國(guó)內(nèi)廠商洽談降價(jià)一事沒有成功，我方須告知買方還盤無法接受，還盤函如下：金海貿(mào)易公司GOLDEN SEA TRADING CORPORATIONADD.: 8TH FLOOR, JIN DU BUILDING ,TEL: 86-21-64331255277 WU XING ROAD,FAX: 86-21-64331256SHANGHAI, CHINATO: F.L.SMIDTH

20、& CO. A/SFAX: (01) 20 11 90DATE: March 22, 2001Dear Sirs,We have carefully con sidered the opinion you expressed in your mail of coun ter offer. We are doing the best to set our price as low as possible without a sacrifice of quality in searching the suitable suppliers. Though we may possibly accept

21、 your payme nt term, i.e. by L/C at 30 days sight, we have regretfully point out that the prices men ti oned in your mail are un acceptable.Considering the excellent quality submitted and the continual rise in export cost, it is almost impossible for us to make any further reduction. However, in vie

22、w of the initial transaction between us and the special character of your market, we have decided to give you the following favorable quotation, which is the utmost we can do:FOREVER BRAND BICYCLE:YE803 26 USD66.00 per set CIFC5 CopenhagenTE600 24 USD71.00 per set CIFC5 CopenhagenSince this offer is

23、 valid only for 3 days, please take this adva ntage and give us your accepta nee by E - mail as soon as possible.With best regards!Yours faithfully,GOLDEN SEA TRADING CORP.Man agerXXX5、出口成交核算我方發(fā)出還盤函后收到買方的接收函，表示同意我方的還價(jià)，并且給出了具體的購入數(shù)量，我方在接到接收函后對(duì)銷售收入利潤(rùn)等做出口成交核算：商品 TENDER BRAND BABY BLANKET1. 成交金額=(66.00 X

24、 600+71.00X 600) X 8.25 = 6781502. 實(shí)際成本=(210+250)X 600X( 1-1/1.17%X 9%)= 254769.23083. 業(yè)務(wù)費(fèi)用=10X 1200+1000+700+800+500+2000+1000=180004. 出口運(yùn)費(fèi)=3935 X 10X 8.25=324637.505. 出口保費(fèi)二 678150X 110%X 0.9%= 6713.6856. 客戶傭金=678150X 5%= 33907.50上繳利潤(rùn)=成交金額一實(shí)際成本一業(yè)務(wù)費(fèi)用一出口運(yùn)費(fèi)一出口保費(fèi)一客戶傭金=678150- 254769.2308- 18000- 324637

25、.50- 6713.685- 33907.50=40122.08利潤(rùn)率=利潤(rùn)額/成交金額=40122.08/678150.00=5.92%上繳利潤(rùn)為40122.08,利潤(rùn)率為5.92%.（二）合同的訂立經(jīng)過磋商雙方統(tǒng)一訂立合同，擬寫成交簽約函：金海貿(mào)易公司GOLDEN SEA TRADING CORPORATIONADD.: 8TH FLOOR, JIN DU BUILDING ,TEL: 86-21-64331255277 WU XING ROAD,FAX: 86-21-64331256SHANGHAI, CHINATO: F.L.SMIDTH & CO. A/SFAX: （01）20 11

26、 90DATE: April 1,2001Dear Sirs,Many thanks for your order No. 9711 and we are sending you our signed Sales Confirmation No. JH-FLSSC06 in duplicate. Please coun ter sig n and retur n for our file.As the shipme nt date is approach ing, please immediately in struct your bank to issue the releva nt L/C

27、 in our favor otherwise the shipme nt date may be delayed.Best regards!Yours faithfully,GOLDEN SEA TRADING CORP.Man ager（三）進(jìn)出口合同的履行1、備貨報(bào)驗(yàn) 2、催證、審證、改證對(duì)進(jìn)口商開來的信用證按照審證依據(jù)和要求進(jìn)行審核，以下是審證意見:信用證存在的問題需要修改的理由國(guó)外到期申請(qǐng)人地址有誤商品名稱錯(cuò)誤三分之一正本提單直寄不妥三分之二正本提單議付不妥合同號(hào)碼錯(cuò)誤轉(zhuǎn)運(yùn)條款不妥交單日太緊3、安排托運(yùn)易產(chǎn)生逾期交單易出現(xiàn)單、證不符 與實(shí)際出運(yùn)品名不符 受益人控制貨權(quán)有風(fēng)險(xiǎn) 受益人控

28、制貨權(quán)有風(fēng)險(xiǎn) 與實(shí)際合同號(hào)碼不符 與實(shí)際合同規(guī)定不符 易產(chǎn)生逾期交單制作訂艙委托書等單證，辦理訂艙時(shí)宜，填制報(bào)關(guān)單、投保單，按要求投保，填寫 裝箱單，將貨物裝船出運(yùn)。4、制單結(jié)匯制作各種單據(jù)，匯總檢察各種單據(jù)。然后按照審核單據(jù)的要求，對(duì)各種單據(jù)進(jìn)行審 核；提交單據(jù)進(jìn)行議付。二、實(shí)習(xí)心得和總結(jié)通過這次為期一個(gè)周的實(shí)習(xí)，我充分的了解了進(jìn)出口業(yè)務(wù)的基本流程，開始的時(shí)候 對(duì)軟件不熟悉也出過很多問題，沒完成一個(gè)操作都非常的吃力，尤其是對(duì)英語的要求， 很多單詞都看不懂，需要一邊看一邊查。通過實(shí)際操作使用模擬軟件，我獨(dú)立的完成了 一筆出口業(yè)務(wù)，把課本上學(xué)習(xí)到的抽象的知識(shí)靈活地運(yùn)用到了實(shí)際中來，感覺收獲很大。我們?cè)趯?shí)習(xí)活動(dòng)中，有十五個(gè)主要業(yè)務(wù)操作，針對(duì)這些操作每天都有不同的心得體 會(huì)，而且發(fā)現(xiàn)了不同的問題，可以說在是受益非淺。國(guó)際貿(mào)易的中間環(huán)節(jié)多，涉及面廣, 除交易雙方當(dāng)事人外，還涉及商檢、運(yùn)輸、保險(xiǎn)、港口和海關(guān)等部門以及