操作一 建交函：
上 海 杰 依 工 贸 有 限 公 司
SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY 地址：中国上海浦北路906号
ADD: 906 PUBEI ROAD，SHANGHAI 电话：0086－21－64759723 TEL：0086－21－64759723 传真：0086－21－64759800 FAX：0086－21－64759800 Date：March 02end, 2003 Dear KHASHOGGI:
company from our manager. I know we have trade relations before. But there were something wrong with our products. I am very sorry to hear that and I want to tell you about our sincere apology.
I think it’s a pity for our trade relations. Because our company is different from last year. We can promise that our products won’t have I am the new operator of SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY. I learned your any qualitative problems. I know your company is very prestigious between trade companies. We wish to express our desire to enter into business relationship with you again.
As you know, we are a leading company with many year ’experience in spinning and weaving export business. We have our principle as ”Clients” needs come first. A credible sales network has been set up and we have our regular clients from over 100 countries and regions worldwide. Located in SHANGHAI, we take the advantage to set up our solidified production basis in coastal and inland areas. Different from one year before, our company have more new technology. We strict with our product’s quality, and any one of our product will have 3 times check up at least. We have collect many information about the blanket. And we make the new production: TENDER BRAND BABY BLANKET.
TENDER BRAND BABY BLANKET is very useful. You can put it on your bed, sofa, room ground, table and so on. It’s very soft and warm. When you touch it ,you won’t fell coarse. The new technology send the blanket very firm! We have many different colures and style to choose. Babies will very glad to have a blanket like this! To give you a general idea of our products, we are enclosing our catalogue for your reference.
Your comments on our products or any information on your market demand will be really appreciated. We will wait for your write in reply. Sincerely yours,
Manager of Sales Department
操作二 报价核算：
已知：运费=2700元
单价：SY001=34.9元 BS007=36.7元 WP101=40.20元 AF022=44.5元 货号：SY001 成本核算：
实际成本＝购货成本－退税收益=购货成本－购货成本×退税率×（1+升值税率） ＝34.90-34.90×9%/(1+17%）＝32.2154元/条 运费核算：
包装尺码为：102×52.5×31cm
20英尺集装箱装箱量：
25/(1.02×0.525×0.31）＝150.5979，取整，150箱 报价数目：150×20＝3000 打
国内费用：5+(500+1000+350+50+1000+500+2000+1000）/3000＝7.1333元/条
出口运费＝(2700×8.25）/3000＝7.425元/条 出口报价：
FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率） ＝(32.2154+7.1333)/(1-3%-15%)/8.25＝ 5.82美元/条
CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）
＝(32.2154+7.1333+7.425)/(1-3%-15%)/8.25＝6.91美元/条
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） ＝(32.2154+7.1333+7.425)/(1-3%-15%-110%×(0.6%+0.3%))/8.25＝7.00美元/条 货号：BS007 成本核算：
实际成本＝采集购买成本－退税收益＝36.70-36.70×9%/(1+17%）＝33.8769元/条 运费核算：
包装尺码为：102×52.5×31cm 20英尺集装箱装箱量：
25/(1.02×0.525×0.31）＝150.5979，取整，150箱 报价数目：150×20＝3000 打
国内费用：5+(500+1000+350+50+1000+500+2000+1000）/3000＝7.1333元/条 出口运费＝(2700×8.25）/3000＝7.425元/条 出口报价：
FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率） ＝(33.8769+7.1333)/(1-3%-15%)/8.25 ＝6.06美元/条
CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率） ＝(33.8769+7.1333+7.425)/ /(1-3%-15%)/8.25 ＝7.16美元/条
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） ＝(33.8769+7.1333+7.425)/(1-3%-15%-110%×(0.6%+0.3%))/8.25＝57.25美元/条 货号：WP101 成本核算：
实际成本＝采集购买成本－退税收益＝40.20-40.20×9%/(1+17%）＝37.1077元/条 运费核算：
包装尺码为：105×54×33cm 20英尺集装箱装箱量：
25/(1.05×0.54×0.33）＝133.6112，取整，133箱 报价数目：133×20＝2660 打
国内费用：5+(500+1000+350+50+1000+500+2000+1000）/2660＝7.4060元/条
出口运费＝(2700×8.25）/2660＝8.3741元/条 出口报价：
FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率） ＝(37.1077+7.4060)/(1-3%-15%)/8.25＝6.58美元/条
CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率） ＝(37.1077+7.4060+8.3741)/ /(1-3%-15%)/8.25＝7.82美元/条
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） ＝(37.1077+7.4060+8.3741)/（1-3%-15%-110%×(0.6%+0.3%)）/8.25 ＝7.91美元/条 货号：AF022 成本核算：
实际成本＝采集购买成本－退税收益＝44.50-44.50×9%/(1+17%）＝41.0769元/条 运费核算：
20英尺集装箱装箱量：
25/(1.10×0.56×0.34）＝119.3659，取整，119箱 报价数目：119×20＝2380 打
国内费用：5+(500+1000+350+50+1000+500+2000+1000）/2380＝7.6891元/条 出口运费＝(2700×8.25）/2380＝9.3592元/条 出口报价：
FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率） ＝(41.0769+7.6891)/ /(1-3%-15%)/8.25＝7.21美元/条
CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率） ＝(41.0769+7.6891+9.3592)/(1-3%-15%)/8.25＝8.59美元/条
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） ＝(41.0769+7.6891+9.3592)/（1-3%-15%-110%×(0.6%+0.3%)）/8.25 ＝8.70美元/条 操作三 出口发盘：
上 海 杰 依 工 贸 有 限 公 司
SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY地址：中国上海浦北路906号 ADD: 906 PUBEI ROAD，SHANGHAI 电话：0086－21－64759723 TEL：0086－21－64759723 传真：0086－21－64759800
FAX：0086－21－64759800 Hassan Al Kamar For General Trading P.O. Box 20242 Taiz Street Sana'a - Republic of Yemen Date: March 12th, 2003 Dear Ms Lamia KHASHOGGI:
Thank you for your inquiry and we are very glad to hear from you again.
We wish to advise that samples you requested has be sent to you earlier today. Kindly inform us upon receipt of the said samples. As to the relevant fee, in order to facilitate you to promote sales in the initial stage, we furnish them to you free of charge. We believe through our mutual efforts, there will be active demand in your market.
We are now pleased to quote as follows:
Art.
No.Pc./ctn.Mea.(cm)G.W.(kg)N.W.(kg)Unit
Price(USD)FOBC3CFRC3CIFC3SY00120102x52.5x3139365.826.917.00BS00720102x52.5x3140376.067.167.25WP10120105x54x3343406.587.827.91AF02220110x56x3446437.218.598.70Min. Qty: As to each Art. No., 1x 20' FCL Packing: To be packed in plastic bags with zip of 1 p.c. each, 20 p.c. to a carton.
Shipment: Within 30 days of receipt of the relative L/C. Payment: By irrevocable L/C at sight opened through a bank acceptable to the Seller. Insurance: On CIF basis, effected by us covering 110% of the invoice value against All Risks & War Risk as per C.I.C. dated 01/01/1981.This quotation is only valid for 5 days. We will shipment by the end of May.
You are cordially invited to take advantage of this attractive offer. We are anticipating a large order from the United States, and that will cause a sharp rise in price. We look forward to receiving your order. Yours sincerely,
SHANGHAI JIEYI INDUSTRIAL TRADING COMPANY X X X manager
操作四 出口还价核算： 1）利润核算： SY001总利润额：
6.30x8.25x3000-32.2154x3000-5x3000-(500+1000+350+50+1000+500+2000+1000) -2700x8.25-6.30x8.25x3000(1.1x0.009+0.03) ＝155925-96646.2-15000-6400-22275-6221.4075 ＝9382.39 (元) BS007 总利润额：
39.3487+7.425
6.53x8.25x3000-33.8769x3000-5x3000-6400-2700x8.25-6.53x8.25x3000x(1.1x0.009+0.03) ＝161617.5-101630.7-15000-6400-22275-6448.5382 ＝9863.26(元) WP101 总利润额：
7.12x8.25x2660-37.1077x2660-5x2660-6400-2700x8.25-7.12x8.25x2660x(1.1x0.009+0.03) ＝156248.4-98706.482-13300-6400-22275-6234.3111 ＝9332.61(元) AF022总利润额：
7.83x8.25x2380-41.0769x2380-5x2380-6400-2700x8.25-7.83x8.25x2380x(1.1x0.009+0.03) ＝153742.05-97763.022-11900-6400-22275-6134.3076 ＝9269.72(元) 2）成本核算： SY001 实际成本：
6.30x8.25-7.1333-7.425-6.30x8.25x(0.03+1.1x0.009+0.15) ＝27.5466 采集购买成本： 27.5466/(1-0.09/1.17) ＝29.84(元)／条 BS007 实际成本：
6.53x8.25-7.1333-7.425-6.53x8.25x(0.03+1.1x0.009+0.15) ＝29.0838