实训3核算出口报价和书写发盘函操作【任务1】出口报价核算（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=47.46-47.46÷（1+13%）×13%=42元/千克（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=47.46×30%×4.35%×1.5÷12+47.46×70%×4.35%×1÷12=0.077+0.120=0.197元/千克其他国内费用=47.46×1%=0.475元/千克国内费用=国内运费+垫款利息+其他国内费用=0.09+0.197+0.475=0.762元/千克国外运费=800÷20000=0.04美元/千克（3）核算出口利润出口利润=采购成本×成本利润率=47.46×15%=7.119元/千克（4）核算出口报价FOB价格=出口成本+国内费用+出口利润=（42+0.762+7.119）÷6.70=7.445美元/千克CFR价格=FOB价格+国内运费=7.445+0.04=7.485美元/千克CIF价格=CFR价格÷【1-(1+投保加成率)×5‰】=7.485÷【1-(1+10%)×5‰】=7.53美元/千克【任务2】书写发盘函DearMissBendre,ThanksforyourinquiryonMar.21,2019.Ourofferisasfollows:BrassTubes①：Articleno.H658mm×1mm×1m,1.6mpa,seamlessPacking②：packedinwoodenpalletMinimumOrderQuantity:20MT,40-59MTt,2%discount,60MT,3%discount③≧Unitprice:USD7.53/kg④CIFNhavaShevaPayment:ByL/Catsight⑤⑥Shipment:40MT,tobeeffectedwithin30daysafterreceiptoftherelevantL/C;≦40-80MT,tobeeffectedwithin45daysafterreceiptoftherelevantL/C;80-160MT,tobeeffectedwithin60daysafterreceiptoftherelevantL/C;ThisofferisvalidsubjecttoyourreplyherebeforeMar.31,2019.Besides,twosamplesofBrassTubeshasbeenmailedbyDHLonMar.22,2019.Pleasecheckitandtellusifyouhavereceivedthesample.Ifthereareanyamendmentsforthesample,wewillremakethesampletomeetyourdemand.Wewishwecouldbecomeyourgoodtradepartner.Yoursfaithfully,WangMin
