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1、操作卷A卷的参考答案一、出口还价操作1．还价意图（１）以存在竞争对手为由，要求降价；（２）估计对方资金周全困难，希望能给予资金融通，采用D/Aat60daysaftersight.2．首先，核算货号V10033规格1/2英寸黄铜球阀的预期采购成本。设采购成本为X（1）核算出口退税额出口退税额＝采购成本÷（1＋增值税率）×出口退税率＝X÷（1＋17%）×14%＝0.120X（2）核算出口费用国内费用＝X×5%＝0.05X国外运费＝30×0.968×4÷17280＝0.007美元/套（3）核算出口利润出口利润＝采购成本×出口成本利润率＝X×10%
2、＝0.1X（4）核算采购成本采购成本＝出口成本＋出口退税额＝出口价格－出口利润－出口费用＋出口退税额X＝1.06×6.82－0.1X－0.05X－0.007×6.82＋0.120X1.03X＝7.181X＝6.97元/套同理核算，最后得到货号V10033所有规格黄铜球阀的如下预期采购成本。品名规格（英寸）国外还价（美元/套）预期采购成本（元/套）黄铜球阀，货号V10033，全通径，镀镍，BSP螺纹1/21.066.9712.2614.881-1/24.8231.723．DearMr.Duncan,Thanksforyoure-mailofSe
3、ptember9,2008.Sincewewanttobeyourtradepartnerandremainagoodrelationshipwithyou,weagreetoreducethepriceasfollows:CommoditySize(inch)Quantity(sets)UnitPrice(USD/SET)CFRHamburgForgedBrassBallValves,Articleno.V10033,FullPort,NickelPlated,BSPThread1/2172801.10196002.401-1/238405
4、.10Total307206Payment:20%ofcontactvaluewillbepaidbyT/Twithin15daysafterthecontractdate,80%ofcontactvaluewillbepaidagainstthefaxofB/LbyT/T.Shipment:within45daysafterreceiptof20%ofcontactvalue.ThisofferisvalidsubjecttoyourreplyherebeforeSeptember16,2008.Bestregards,Sincerelyy
5、oursYeConghua二、申请出口信用保险的信用限额与签订出口合同操作1.（1）浙江安妮进出口有限公司（2）承兑交单或D/A（3）60（4）61632.00（5）184896.00（6）承兑交单（7）60（8）61632.00（9）黄铜球阀（10）■海运（11）英国（U.K.）（12）RamTradingCo.,Ltd.（13）9CivicCentreRoad,Southampton,HampshireSO147SJ,U.K.（14）0044-23-80233399（15）0044-23-802333962．Commodity&Speci
6、ficationQuantityUnitPriceAmount（1）ForgedBrassBallValves,Articleno.V10033,FullPort,NickelPlated,BSPThread1/2inch1inch1-1/2inch（2）17280sets9600sets3840sets（3）CFRSouthampton,U.K.USD1.10/setUSD2.40/setUSD5.10/set（4）USD19008.00USD23040.00USD19584.00Total30720setsUSD61632.00Contr
7、actValue(InWords):（5）U.S.DOLLARSSIXTYONETHOUSANDSIXHUNDREDTHIRTYTWOONLY.Packing:（6）Packedincarton,theninwoodenpallet.TimeofShipment:（7）within45daysafterreceiptof20%ofcontactvalue.PortofLoadingandDischarge:（8）fromShanghai,ChinatoSouthampton,U.K.Transshipmentis（9）allowedandpa
8、rtialshipmentis（10）notallowed.Insurance:CoveredbytheBuyer.6Payment:（11）20%ofcontac
