实训5接受与出口签约操作【任务1】接受时核算预期出口利润率。（1）核算出口成本出口成本=采购成本-出口退税额=采购成本-采购成本÷（1+增值税率）×出口退税率=46.33－46.33÷（1+13%）×13%=41元/件（2）核算出口费用国内运费=1800÷20000=0.09元/千克垫款利息=采购成本×贷款年利率×垫款月数÷12=46.33×30%×4.35%×1.5÷12+46.33×70%×4.35%×1÷12=0.194元/千克其他国内费用=46.33×1%=0.463元/千克国内费用=国内运费+垫款利息+其他国内费用=0.09+0.194+0.463=0.747元/千克国外运费=800×6.70÷20000=0.268美元/千克国外保费=7.00×6.70×110%×5‰=0.258元/千克出口费用=0.747+0.268+0.258=1.273元/千克（3）核算成本利润率成本利润率=出口利润÷采购成本=（出口报价－出口成本－出口费用）÷采购成本=（7.00×6.70－41－1.273）÷46.33=9.99%（4）核算换汇成本换汇成本=国内出口总成本（人民币）÷FOB价格（外币）=（41+0.747）÷（7.00-800÷20000-7.00×110%×5‰）=6.03元/美元即接受国外客户7.00美元/件的报价后，能实现9.99%的出口成本利润率，换汇成本为6.03元/美元。【任务2】签订出口合同。SALESCONTRACTNO.ZZT19054DATE:Apr.1,2019THESELLER:ShanghaiZhoutianCorporation.Roomno.1198Yuanmaomansion,1938DongfangRd,Shanghai,200122,ChinaTEL:0086-21-58301345FAX:0086-21-58301349THEBUYER:BBGIndiaLimited86Faiz-e-edroos365/367NarsiNathaStreetMumbai400009IndiaTEL:0091-22-40077987FAX:0091-22-40077991ThisContractismadeandsignedbytheBuyerandtheSellerforundermentionedgoodsandconditions：Commodity&specificationQuantityUnitpriceAmountBrassTubesArticleno.H658mm×1mm×1m,1.6mpa,seamless40000kgsCIFNhavaSheva,IndiaasperINCOTERMS2010USD7.00/kgUSD280000.00Total40000kgsUSD280000.00TOTALCONTRACTVALUE:SAYU.S.DOLLARSTWOHUNDREDANDEIGHTYTHOUSANDONLY.Moreorless5%ofthequantityandtheamountareallowed.PACKING:packedinwoodenpallet,Brasstubestobewrappedinspecialpaperthentolayflatonthenewwoodenpallet,finally,tobecoveredbywater-proofandmoisture-resistantplasticfilm.TIMEOFSHIPMENT:Within30daysuponreceiptoftheL/CwhichaccordwithrelevantclausesofthisContract.PORTOFLOADINGANDDESTINATION:FromShanghai,ChinatoNhavaSheva,IndiaTransshipmentandpartialshipmentareprohibited.INSURANCE:...
