發(fā)盤和出口報價核算(存儲版)
【正文】 =貨價 *（ 1+增值稅率 — 出口退稅率） 出口成本 =采購成本 /（ 1+增值稅率） *（ 1+增值稅率 —出口退稅率） 例 1 某公司出口服裝，每套購貨成本人民幣 150元（包括 17%的增值稅），退稅率 8%，核算實際購貨成本。 （ 4）國內(nèi)運雜費 ? 包括國內(nèi)運輸費和裝卸費等 ? 國內(nèi)運輸費根據(jù) 貨源地 和 裝運港 的實際距離計收。 AD VAL 按件法 議價法 : OPEN RATE (3)件雜貨物（散貨）運費計算步驟 ① 根據(jù)貨物的名稱，在運價表中的貨物等級分類表上查到貨物的等級 (CLASS)和運費計算標(biāo)準(zhǔn) (BASIS)； ② 根據(jù)貨物的裝運港、目的港，找到相應(yīng)的航線，按貨物的等級查到基本運費費率； ③ 查出該航線和港口所要收取的附加費項目和數(shù)額（或百分比）及貨幣種類； ④ 根據(jù)基本運價和附加費算出實際運價（單位運價）； ⑤ 根據(jù)貨物的托運數(shù)量算出應(yīng)付的運費總額。香港稱之為 貨箱 。 （ 3） FCB包箱費率 (FREIGHT FOR CLASS或 BASIS)這是按不同貨物等級或貨類以及計算標(biāo)準(zhǔn)制訂的費率。最低起訂量為 100只 出口各項費用 有： 海洋運費 ：拼箱（ LCL）： USD100/FT，計費標(biāo)準(zhǔn)為 W/M。以下短語都是表示虛盤的用語： ? subject to our final confirmation 以我方最后確認為準(zhǔn) ? subject to goods being unsold 以貨物尚未售出為有效 ? subject to prior sale 以先售為條件 ? subject to change without notice 不經(jīng)通知可以改變 ? an offer without engagement (obligation) 無約束性的報盤 發(fā)盤函的寫法 ① 對對方的詢盤表示感謝（或者如何知曉對方） ② 主要貿(mào)易條件（ 規(guī)格、數(shù)量、包裝、價格、交貨和支付條件 ） ③ 發(fā)盤的有效期 ④ 激勵性的結(jié)尾 Acknowledgement of Inquiry ? Thank you for your inquiry of …… ? We are glad to receive your letter of …..inquiring about our plush toys. ? We have received your inquiry of ….. for our chinaware. ? We are pleased to hear from your letter of 15 March that you are impressed with pur selection of silk shirts. Main Trade Terms ? For the Fancy Brand AGT4 Garment Sewing Machine, the best price is per set FOB Shanghai. ? The minimum quantity in one 20 FCL’ and with the purchase of two or more containers, the price is reduced by 2%. ? All these blankets are packed in plastic bags, 20 pieces to a carton ? Our usual terms of payment are by confirmed irrevocable L/C available by draft at sight. ? The insurance shall be effected by the seller covering the invoice value plus 10% against Institute Cargo Clauses (A). ? Delivery is to be made within 45 days of receipt of order. Main Trade Terms ? This offer is valid for ten days. ? For acceptance within two weeks. ? This quotation is effective while stocks last. ? This offer is subject to our final confirmation. ?導(dǎo)致的后果是什么？ Offer Validity A Pushing End ? We hope you will agree that our prices are very petitive for these good quality clothes, and we look forward to receiving your initial order. ? This favorable offer will not be repeated for some time, and we accordingly look forward to an early order from you. ? As we have been reeving a rush of orders now,we would advise you to place an order as soon as possible. ? The favorable offer will not be repeated for some time,and we accordingly look forward to an early order from you. Sample Dear Sirs, We have for acknowledgement your letter of 23rd April and take pleasure in making you the following offer subject to your reply reaching us by end of this month: Commodity: Iron Nails Specifications: 14” Quantity: 50 metric tons Packing: 16 packets of 4kgs, to a carton, 6 cartons to a wooden case. Shipment: Average US$ 200 per metric ton CFR Osaka. Payment: By confirmed, irrevocable L/C in our favor for the full invoice value. With regard to Electric Wire JB1598, it is very regrettable that the goods are out of stock now. We will revert to this matter with you as soon as the supply position improves. Yours truly, Jeremy 敬啟者： 我們感謝你方
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