简答题
外贸业务员
2012-07-31
根据以下资料，回答题。
2008年6月16日，江苏镕术有限公司外贸业务员李荣收到瑞士All Chamege AG公司经理Andreas Kurz先生的电子邮件，欲购防弹轮胎（Bullet Proofing Tires）（见下图），内容如下：
| 发件人： | kurz@allchamegeag. com | 此框贴“轮胎”图案 |
收件人： | lirong@rs.com | |
日 期： | 2008-6-16 17:09:43 | |
主 题： | Enquiry on Bullet Proofing Tires | |
附 件： | tires.jpg | |
| Dear Mr. Li, It has been a long time since our last talk in the International Rubber Exhibition of Shanghai last October. We are interested in buying Bullet Proofing Tires Art. No.205/55R16 and 205/60R15. We would be appreciated if you would give us a quotation in Euro/pc CFR Hamburg,Germany. The payment will be made by L/C at sight. As we are in a position to handle large quantities, we hope you will make an effort to quote us the most competitive prices. We look forward to hearing from you by return E-mail soon. Best regards, Andreas Kurz Manager All Chamege AG Add：Hauptstrasse 1029378 Staad Switzerland Tel: 0041-071-8554646 Fax: 0041-071-8554649 E-mail: kurz@allchamegeag. com | ||
若2008年6月17日的欧元牌价按EUR1= RMB¥10.60/ 10.71计；经查询，该轮胎的海关监管证件代码为B，出口退税率为5%；国内运费为RMB¥1600/20FCL，工厂付款到出口收汇预计要2个月，资金占用年利息按6.93%计；其他国内费用为采购成本的5%；由中国上海至德国汉堡的海运费为EUR480/20’FCL；预期出口成本利润率为20%（按采购成本计算）。核算CFR德国汉堡的出口报价是多少。（计算过程中的数值要保留到小数点后3位，最后结果保留到小数点后2位。）（7分）
参考答案
暂无
答案解析
出口退税额=采购成本÷（1+增值税率）×出口退税率
=444.60÷(1+17%)×5%=19元/条（1分）
出口成本=采购成本-出口退税额=444.60-19=425.6元/条（1分）
国内费用=1600÷200+444.60×2÷12×6.93%+444.60×5%=35.365元/条（1分）
国外运费=480÷200=2.40欧元/条（1分）
预期出口利润=采购成本×成本利润率=444.60×20%=88.92元/条（1分）
FOB=(425.6+35.365+88.92) ÷10.60=51.88欧元/条（1分）
CFR=51.88+2.40=54.28欧元/条（1分）
注：如果以上每个公式正确，计算错误可得0.5分
=444.60÷(1+17%)×5%=19元/条（1分）
出口成本=采购成本-出口退税额=444.60-19=425.6元/条（1分）
国内费用=1600÷200+444.60×2÷12×6.93%+444.60×5%=35.365元/条（1分）
国外运费=480÷200=2.40欧元/条（1分）
预期出口利润=采购成本×成本利润率=444.60×20%=88.92元/条（1分）
FOB=(425.6+35.365+88.92) ÷10.60=51.88欧元/条（1分）
CFR=51.88+2.40=54.28欧元/条（1分）
注：如果以上每个公式正确，计算错误可得0.5分
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2
根据前面第一大题和以下业务背景资料，填制出口合同。
通过反复磋商，2008年7月7日，双方达成如下条款：
单价：50欧元/条CFR 德国汉堡
数量：Art. No.205/55R16，200条；Art. No. 205/60R15，200条
包装：8条轮胎装1个木箱
装运：收到信用证后45天内装运；从中国上海运至德国汉堡；允许转运和不允许分批装运
支付：即期付款信用证，要求在2008年7月30日之前开到卖方，交单期为装运日期后的15天内 SALES CONTRACTNO. JSRC080076 DATE: July 7, 2008
THE SELLER: Jiangsu Rongshu Co., Ltd.
No. 98 Fuxing Rd, Xuzhou, 221005, China
TEL: 0086-516-3725670 FAX: 0086-516-3725679
THE BUYER: All Chamege AG
Hauptstrasse 1029378, Staad, Switzerland
TEL: 0041-071-8554646 FAX: 0041-071-8554649
This Contract is made by and between the Buyer and the Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below：
PACKING: （6）
TIME OF SHIPMENT: （7）
PORT OF LOADING AND DISCHARGE: （8）
Transshipment is（9） and partial shipment is（10） .
INSURANCE: Covered by the Buyer.
TERMS OF PAYMENT:（11）
DOCUMENTS:
+ Invoice signed in ink in triplicate.
+ Packing List in triplicate.
+ Full set of clean on board ocean Bills of Lading marked “freight prepaid” made out to the order of the Issuing Bank notifying the Buyer.
+ Certificate of Origin in duplicate issued by Chambers of Commerce or CCPIT.
+ Seller’s Certified Copy of Fax dispatched to the Buyer within one day after shipment advising L/C No., name, quantity and amount of goods shipped, number of packages, container No., name of vessel and voyage No., and date of shipment.
+ Lloyd’s or Steamer Company’s Certificate issued by the shipping company or its agents certifying that the carrying vessel is seaworthy and is not more than 20 years old and is registered with an approved classification society as per the institute classification clause and class maintained is equivalent to Lloyd 100A1.
REMARKS:
This contract is made in two original copies and becomes valid after both parties’ signature, one copy to be held by each party. Signed by:
THE SELLER: THE BUYER:
通过反复磋商，2008年7月7日，双方达成如下条款：
单价：50欧元/条CFR 德国汉堡
数量：Art. No.205/55R16，200条；Art. No. 205/60R15，200条
包装：8条轮胎装1个木箱
装运：收到信用证后45天内装运；从中国上海运至德国汉堡；允许转运和不允许分批装运
支付：即期付款信用证，要求在2008年7月30日之前开到卖方，交单期为装运日期后的15天内 SALES CONTRACTNO. JSRC080076 DATE: July 7, 2008
THE SELLER: Jiangsu Rongshu Co., Ltd.
No. 98 Fuxing Rd, Xuzhou, 221005, China
TEL: 0086-516-3725670 FAX: 0086-516-3725679
THE BUYER: All Chamege AG
Hauptstrasse 1029378, Staad, Switzerland
TEL: 0041-071-8554646 FAX: 0041-071-8554649
This Contract is made by and between the Buyer and the Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below：
| Commodity & Specification | Quantity | Unit Price | Amount |
| （1） | （2） | （3） | （4） |
| Total | |||
| Contract Value (In Words): （5） | |||
TIME OF SHIPMENT: （7）
PORT OF LOADING AND DISCHARGE: （8）
Transshipment is（9） and partial shipment is（10） .
INSURANCE: Covered by the Buyer.
TERMS OF PAYMENT:（11）
DOCUMENTS:
+ Invoice signed in ink in triplicate.
+ Packing List in triplicate.
+ Full set of clean on board ocean Bills of Lading marked “freight prepaid” made out to the order of the Issuing Bank notifying the Buyer.
+ Certificate of Origin in duplicate issued by Chambers of Commerce or CCPIT.
+ Seller’s Certified Copy of Fax dispatched to the Buyer within one day after shipment advising L/C No., name, quantity and amount of goods shipped, number of packages, container No., name of vessel and voyage No., and date of shipment.
+ Lloyd’s or Steamer Company’s Certificate issued by the shipping company or its agents certifying that the carrying vessel is seaworthy and is not more than 20 years old and is registered with an approved classification society as per the institute classification clause and class maintained is equivalent to Lloyd 100A1.
REMARKS:
This contract is made in two original copies and becomes valid after both parties’ signature, one copy to be held by each party. Signed by:
THE SELLER: THE BUYER:
