操作项目3进口接受和订单

主编,王 珍,副主编,叶 磊,刘 琴,潘冬梅,赵海燕,2010,年,7,月,操作项目,3,进口接受和订单,一、学习目标,能力目标,能进行进口利润核算；,能撰写接受函；,能够根据磋商内容下订单；,知识目标,掌握进口利润的核算方式；,熟悉接受的构成条件；,掌握接受函的书写要求；,掌握订单的内容和形式；,操作项目,3,进口接受和订单,二,、案例示范,1,进口利润核算表,商品名称：移动式,X,射线机,数量：,5,台,卖方：德国,WESTLAND,公司,支付：,L/C,即期,包装：钢箱包装，每箱,1,台，箱子尺码为,156*98*217CM,汇率：,6.827,：,1,序号,项目,总值,单价,/,台,货币单位,1,卖方报价,105,000.00,21,000.00,USD,2,海洋运费（,1*20FCL,）,1,900.00,380.00,USD,3,保险费,(0.85%),6,888.10,1,377.62,RMB,CIF,成本价,107,908.95,21,581.79,USD,736,694.40,147,338.88,RMB,4,贷款利息（,4.86%,）,5,806.35,1,161.27,RMB,5,银行费用,3,225.75,645.15,RMB,6,其他费用,4,700.00,940.00,RMB,7,进口关税（,11%,）,81,036.40,16,207.28,RMB,8,增值税（,17%,）,139,014.25,27,802.85,RMB,费用总计,253,642.15,50,728.43,RMB,9,利润额,144,522.85,28,904.57,RMB,10,成本利润率,20.16%,11,销售利润率,12.96%,操作项目,3,进口接受和订单,案例示范,2,接受信函,Jan.26,2010,From:Liu Shan of Hangzhou,Lianhua,International Trading Co.,Ltd,To:Westland GMBH,Grev,Anwek,Hamburg,Germany,Attn:Miss Roy Shaw,Subject,：,Order for Mobile X-Ray Machines,Dear Miss Shaw,We thank you for your letter dated Jan.22,2010 and through your full co-operation we have been able to accept your offer and confirm the following order:,Commodity:Mobile X-Ray Machines,Model No.:MX-01,Quantity:5 units,Unit price:At USD21,000.00/unit,FOB Hamburg,Packing:To be packed in steel cases of one unit each.,Shipment:To be effected from Hamburg to Ningbo by sea in 1*20 FCL within 60 days after the L/C issuing date.,Shipping Mark:At sellers option.,Terms of payment:100%of the contract value shall be paid by irrevocable L/C at sight.The L/C shall reach the sellers before Mar.30,2010 and remain valid until the 10,th,day after shipment is effected.All banking charges under the L/C outside opening bank shall be borne by the sellers.,.,We have instructed our bank to open a letter of credit for the amount of this order and shall let,you know as soon as it is issued.,As we are in urgent need of the goods,we hope you will make punctual shipment within the,validity of the L/C.Any delay in shipment would be detrimental to our future business.,Yours faithfully,Liu Shan,操作项目,3,进口接受和订单,操作指南,1,项目,计算过程,1,、成本,卖方报价,FOB*,汇率,=21,000*6.827=143,367.00,人民币元,/,台,2,、费用,海洋运费,1*20,包箱费,/,数量,=1,900/5*6.827=2,594.26,人民币元,/,台,保险费,先算出,CIF,价,CIF=,（,FOB+,运费）,/,1-(1+,保险加成率,)*,保险费率,=,（,143,367.00+2,594.26,）,/,1-(1+10%)*0.85%,=147,338.88,人民币元,/,台,保险费,=CIF*(1+,保险加成率,)*,保险费率,=147,338.88*1.1*0.85%,=1,377.62,人民币元,/,台,操作项目,3,进口接受和订单,贷款利息,进口价,*,汇率,*,贷款利率,*,月数,/12,=21,000*6.827*4.86%*2/12,=1,161.27,人民币元,/,台,银行费用,进口价,*,汇率,*,0.45%,=21,000*6.827*0.45%,=645.15,人民币元,/,台,其他费用,=,（领证费,+,报关费,+,商检费,+,业务费,+,国内运杂费）,/5,=,（,800+200+500+2000+1200,）,/5,=940.00,人民币元,/,台,进口关税,=CIF,价,*,税率,=147,338.88*11%,=16,207.28,人民币元,/,台,增值税,=(CIF+,关税,)*17%,=(147,338.88+16,207.28)*17%,=27,802.85,人民币元,/,台,费用总计,=2,594.26+1,377.62+1161.27+645.15+940+16,207.28+27,802.85,=50,728.43,人民币元,/,台,利润额,=,国内销售价格,-,采购成本,-,进口费用,=223,000.00-143,367.00-50,728.43,=28,904.57,人民币元,/,台,成本利润率,=,利润额,/,采购成本,=28,904.57/143,367.00,=20.16%,销售利润率,=,利润额,/,国内销售价格,=28,904.57/223,000.00,=12.96%,操作项目,3,进口接受和订单,操作指南,2,进口接受信函常常包含订单，主要包含,4,方面内容：,对卖方的发盘或还盘表示感谢；,明确表明接受对方条件；,重复交易的主要条件，即订单内容，也可另附订单；,表达希望合同得以顺利履行的愿望。,四、知识链接,进口订单,Order,定单是经过交易磋商达成协议后，由买方向卖方发出的货物订购单。订单只要到达卖方并经卖方确认，合同即告成立，买方如果反悔，即构成违约行为。因此，我们在发出进口订单前，一定要认真审核，以防出现纰漏，给国家、集体和个人造成不必要的损失。,操作项目,3,进口接受和订单,五、案例实训（略）,