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1、国际贸易单证实训教程（附录三丶四）PAGE4国际贸易单证实训教程PAGE5前言21世纪高等院校财经类专业实训教材国际贸易单证实训教程张哲主编附录三综合实训参考答案一、建交函写作金喆贸易有限公司JINZHETRADINGCOMPANYLIMITED地址：中国大连中山路1267号电话：0411-84042525传真：0411-84042588ADD：NO.1267ZHONGSHANROAD,DALIAN,CHINATEL：0411-84042525FAX：0411-84042588March2nd2009TO：D
2、RAGONTOYCO.,LTD1180CHURCHROAD,NEWYORK,PA19446U.S.A.DearSirs,WehaveyournameandaddressfromtheInternetandaregladtolearnthatyouareseekingforChinesetelecontrolracingcar.Ourcompanywasfoundedin1952andhavegrowntobeoneoftheleadingImp.&Exp.CompaniesinChina,dealin
3、gintoysandhandicrafts.Asthecommoditieswesupplyareofgoodqualityandfairprice,wehavewonaverygoodreputationfromourclientsallovertheworld.Afteracarefulstudyofyourmarket,wefindthatourcommoditiesaresuitableforchildrenagedfromsixtofourteen,astheywillmakethechildren
4、bemoreinterestedinscienceandtechnology.Andthatiswhywearefilledwithconfidencethatthereisapromisingmarketinyourcountry.Wetakethelibertyofwritingtoyouwitha6><#00aa00'>viewtoestablishbusinessrelationswithyouandaresendingyoubyseparatepostourillustratedcatalogsfo
5、ryourreference.Welookforwardtoyourearlyreplyandtrustthatthroughourcooperationweshallbeabletoconcludesometransactionswithyouinthenearfuture.Withbestregards.Yoursfaithfully,JINZHETRADINGCO.,LTDMr.×××,SaleManager二、出口报价核算（1）实际成本=采购成本－退税收入=150－150×9%÷（1＋17%）=138
6、.4615（元/辆）（2）20英尺集装箱装箱量=25÷（0.72×0.36×0.48）=200.9388（箱），取整数，为200箱报价数量=200×12=2400（辆）（3）国内费用=[400＋550＋50＋600＋1400＋（15＋5）×200]÷2400=2.9167（元/辆）（4）出口运费=2200×8.25÷2400=7.5625（元/辆）（5）出口报价：①FOBC3=（实际成本＋国内费用）÷（1－佣金率－预期利润率）=（138.4615＋2.9167）÷（1－3%－10%）÷8.25=19.70（美
7、元/辆）②CFRC3=（实际成本＋国内费用＋出口运费）÷（1－佣金率－预期利润率）=（138.4615＋2.9167＋7.5625）÷（1－3%－10%）÷8.25=20.75（美元/辆）③CIFC3=（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]=（138.4615＋2.9167＋7.5625）÷（1－3%－10%－110%×0.90%）÷8.25=20.99（美元/辆）三、草拟发盘函金喆贸易有限公司JINZHETRADINGCOMPANYLIMITED地址：中国大连中
8、山路1267号电话：0411-84042525传真：0411-84042588ADD：NO.1267ZHONGSHANROAD,DALIAN,CHINATEL：0411-84042525FAX：0411-84042588March12nd2009DRAGONTOYCO.,LTD1180CHURCHROAD,NEWYORK,PA19446U.S.A.DearSirs,Thankyouforyouren
