TMT国际贸易实训_上海金海贸易公司 实验六 出口成交核算

第一篇：TMT国际贸易实训_上海金海贸易公司 实验六 出口成交核算

实验六 出口成交核算

根据与F.L.SMIDTH 公司最终达成的交易条件，进行详细的出口合同核算：

（1）成交金额＝(66.00×600+71.00×600)× 8.25 ＝678150

（2）实际成本＝（210+250）×600×（1-1/1.17%×9%）＝254769.2308

（3）业务费用＝10×1200+1000+700+800+500+2000+1000=18000

（4）出口运费＝3935×10×8.25=324637.50

（5）出口保费＝678150×110%×0.9%＝6713.685

（6）客户佣金＝678150×5%＝33907.50

上缴利润＝成交金额－实际成本－业务费用－出口运费－出口保费－客户佣金＝678150－254769.2308－18000－324637.50－6713.685－33907.50＝40122.08

利润率＝利润额/成交金额＝40122.08/678150.00=5.92%

因此，上缴利润为40122.08，利润率为5.92%。

第二篇：TMT国际贸易实训,上海金海贸易公司,操作六

合同核算：

1.成交金额＝(66.00×600+71.00×600)× 8.25 ＝678150 2.购货总成本＝(210+250)×600＝276000 元 3.退税总收入＝276000/(1+17%)×9%=21230.7692 4.实际成本＝276000-21230.7692=254769.2308 5.业务费用＝10×1200+(1000+700+800+500+2000+1000）=18000 6.出口运费＝3935×10×8.25=324637.50 7.出口保费＝678150×(1+10%)×0.9%＝6713.685 8.客户佣金＝678150×5%＝33907.50 9.出口总成本（退税后）= 商品本身的成本 + 国内总费用-出口退税收入=276000+18000-21230.7692=272769.2308 出口外汇净收入=（678150-324637.5-6713.685）/8.25=42036.22 出口换汇成本=出口总成本/出口外汇净收入=272769.2308/42036.22=6.4889 10.出口盈亏率=(出口人民币净收入-出口总成本)/出口总成本 =[（346802.445-272769.2308）/272769.2308]×100% =27.14% 11.成交总利润＝成交金额－实际成本－业务费用－出口运费－出口保费－客户佣金

＝678150－254769.2308－18000－324637.50－6713.685－33907.50

＝40122.08 成交利润率＝利润额/成交金额

＝40122.08/678150.00=5.92% 上缴利润为40122.08，利润率为5.92%.

第三篇：TMT国际贸易实训,上海金海贸易公司,操作九

TO: F.L.SMIDTH & CO.A/S

FAX:（01）20 11 90 DATE: JULY.31, 1999 Dear Sirs We are very glad to receive your L/C No.FLS-JHLC06, 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 shall be “In China”, in stead of “at our counter”.* The address of applicant is 77, Vigerslev, Alle, DK-2500 Valley, Copenhagen, Denmark, in stead of 'DK-2600…'

* The name of the goods is YE803 26' and TE600 24', instead of YE803 24' and TE600 26'.* Delete the clause “1/3 original B/L……”.And it shall be “3/3 original clean shipped on board marine bill of lading...”instead of “2/3 original clean shipped on board marine bill of lading...” * The S/C No.should be JH-FLSSC06, instead of FLS9711.* The transshipment is allowed anywhere, not 'transshipment is allowed only in Hong Kong'.* Documents to be presented within 15 days after the date of issuance Of the transport documents instead of within 5 days.Yours faithfully, GOLDEN SEA TRADING CORP.Manager xxx

第四篇：TMT国际贸易实训,上海金海贸易公司,操作二

货号：YE803 26

1）实际成本＝采购成本－退税收入

＝210－210×9%/（1+17%）＝193.8462（元/辆）

2）国内费用：10 +(1000+700+800+500+2000+1000)/1200＝15（元/辆）

3)因为，客户询盘中要求数量每个货号各600辆，2各货号一共1200辆，所以，采用40英尺集装箱装运最合适

40英尺集装箱装箱量：55/(1.2 ×0.76×0.5)＝120.6140，取整，120 箱

出口运费＝3935×8.25/120＝270.5312（元/辆）

4)出口报价：

CIFC5＝（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 ＝（193.8462+15+270.5312）/（1--5%-10%（110%×0.9%））/8.25

＝ 69.17美元/辆

货号：TE600 24

1)实际成本＝采购成本－退税收入

＝250－250×9%/（1+17%）＝230.7692（元/辆）

2)国内费用：10 +(1000+700+800+500+2000+1000)/1200＝15（元/辆）

3)因为，客户询盘中要求数量每个货号各600辆，2各货号一共1200辆 所以，采用40英尺集装箱装运最合适

40英尺集装箱装箱量：55/(1.2 ×0.76×0.5)＝120.6140，取整，120 箱

出口运费＝3935×8.25/120＝270.5312（元/辆）

4)出口报价：

CIFC5＝（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）＝（230.7692+15+270.5312）/（1--5%-10%（110%×0.9%））/8.25

＝ 74.49美元/辆

第五篇：TMT国际贸易实训,上海金海贸易公司,操作十五

金海贸易公司

GOLDEN SEA TRADING CORPORATION ADD: 8TH FLOOR, JIN DU BUILDING, TEL: 86-21-64331255 277 WU XING ROAD, FAX: 86-21-64331256 SHANGHAI, CHINA TO: F.L.SMIDTH & CO.A/SFAX:（01）20 11 90

DATE: May 20, 2003

Dear Sirs,We feel deeply sorry for the mistake in our negotiation documents, which is made as a result of our clerk's carelessness.We really hope this incident will not affect negatively our friendly cooperation.We can guarantee that the quantity of the goods is exactly in the line with the stipulations of the relative contract.Since our goods have been shipped on time, would you be kind to make the payment through your bank.You may rest assured that such a mistake will never occur again.We are looking forward to your favorable reply.Yours sincerely,GOLDEN SEA TRADING CORP.Manager

XXX