第一篇：TMT國際貿(mào)易實訓_上海金海貿(mào)易公司 實驗六 出口成交核算

實驗六 出口成交核算

根據(jù)與F.L.SMIDTH 公司最終達成的交易條件，進行詳細的出口合同核算：

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

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

（3）業(yè)務(wù)費用＝10×1200+1000+700+800+500+2000+1000=18000

（4）出口運費＝3935×10×8.25=324637.50

（5）出口保費＝678150×110%×0.9%＝6713.685

（6）客戶傭金＝678150×5%＝33907.50

上繳利潤＝成交金額－實際成本－業(yè)務(wù)費用－出口運費－出口保費－客戶傭金＝678150－254769.2308－18000－324637.50－6713.685－33907.50＝40122.08

利潤率＝利潤額/成交金額＝40122.08/678150.00=5.92%

因此，上繳利潤為40122.08，利潤率為5.92%。

第二篇：TMT國際貿(mào)易實訓,上海金海貿(mào)易公司,操作六

合同核算：

1.成交金額＝(66.00×600+71.00×600)× 8.25 ＝678150 2.購貨總成本＝(210+250)×600＝276000 元 3.退稅總收入＝276000/(1+17%)×9%=21230.7692 4.實際成本＝276000-21230.7692=254769.2308 5.業(yè)務(wù)費用＝10×1200+(1000+700+800+500+2000+1000）=18000 6.出口運費＝3935×10×8.25=324637.50 7.出口保費＝678150×(1+10%)×0.9%＝6713.685 8.客戶傭金＝678150×5%＝33907.50 9.出口總成本（退稅后）= 商品本身的成本 + 國內(nèi)總費用-出口退稅收入=276000+18000-21230.7692=272769.2308 出口外匯凈收入=（678150-324637.5-6713.685）/8.25=42036.22 出口換匯成本=出口總成本/出口外匯凈收入=272769.2308/42036.22=6.4889 10.出口盈虧率=(出口人民幣凈收入-出口總成本)/出口總成本 =[（346802.445-272769.2308）/272769.2308]×100% =27.14% 11.成交總利潤＝成交金額－實際成本－業(yè)務(wù)費用－出口運費－出口保費－客戶傭金

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

＝40122.08 成交利潤率＝利潤額/成交金額

＝40122.08/678150.00=5.92% 上繳利潤為40122.08，利潤率為5.92%.

第三篇：TMT國際貿(mào)易實訓,上海金海貿(mào)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國際貿(mào)易實訓,上海金海貿(mào)易公司,操作二

貨號：YE803 26

1）實際成本＝采購成本－退稅收入

＝210－210×9%/（1+17%）＝193.8462（元/輛）

2）國內(nèi)費用：10 +(1000+700+800+500+2000+1000)/1200＝15（元/輛）

3)因為，客戶詢盤中要求數(shù)量每個貨號各600輛，2各貨號一共1200輛，所以，采用40英尺集裝箱裝運最合適

40英尺集裝箱裝箱量：55/(1.2 ×0.76×0.5)＝120.6140，取整，120 箱

出口運費＝3935×8.25/120＝270.5312（元/輛）

4)出口報價：

CIFC5＝（實際成本+國內(nèi)費用+出口運費）/（1-傭金率-預期利潤率-（1+加成率）×保費率 ＝（193.8462+15+270.5312）/（1--5%-10%（110%×0.9%））/8.25

＝ 69.17美元/輛

貨號：TE600 24

1)實際成本＝采購成本－退稅收入

＝250－250×9%/（1+17%）＝230.7692（元/輛）

2)國內(nèi)費用：10 +(1000+700+800+500+2000+1000)/1200＝15（元/輛）

3)因為，客戶詢盤中要求數(shù)量每個貨號各600輛，2各貨號一共1200輛 所以，采用40英尺集裝箱裝運最合適

40英尺集裝箱裝箱量：55/(1.2 ×0.76×0.5)＝120.6140，取整，120 箱

出口運費＝3935×8.25/120＝270.5312（元/輛）

4)出口報價：

CIFC5＝（實際成本+國內(nèi)費用+出口運費）/（1-傭金率-預期利潤率-（1+加成率）×保費率）＝（230.7692+15+270.5312）/（1--5%-10%（110%×0.9%））/8.25

＝ 74.49美元/輛

第五篇：TMT國際貿(mào)易實訓,上海金海貿(mào)易公司,操作十五

金海貿(mào)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

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