外贸单证操作与函电.pptVIP

Chapter 3 Calculations for counter-offer How to deal with a client’s counter-offer? Try to persuade your client to accept your price by emphasizing the good quality of your products or the cost of raw materials being increasing. Reduce your profit. Cut down the expenses. Cut down the purchasing cost. Calculation for counter-offer: profit Purpose: To calculate how much profit you will get based on your client’s counter-offer. Basic theory: 利润=收入-支出 Example：P75 收入核算 销售收入=185×420×7=543900元 退税收入=1170÷（1+17%）×5%×420=21000元 支出核算 采购成本=1170×420=491400元 各项费用 海洋运费=1000×7=7000元 保险费=185×420×120%×0.4%×7=2610.72元 包干费=800元 垫款利息=1170×420×9%÷360×120=14742元 银行费用=200×7=1400元 定额费=1170×420×4%=19656元 佣金=185×3%×420×7=16317元 利润核算 利润=收入-支出 =销售收入+退税收入-采购成本-各项费用 =543900+21000-491400-7000-2610.72-800- 14742-1400-19656-16317 =10974.28元 销售利润率=利润÷销售收入 =10974.28÷543900 =2.02% 成本利润率=利润÷采购成本 =10974.28÷491400 =2.23% Calculation for counter-offer: Purchasing cost Purpose: To calculate how much the purchasing cost should be based on your client’s counter-offer, with your margins unchanged. Basic theory: 成本=售价-各项费用-利润 采购成本-退税收入=售价-各项费用-利润 Example: P77 售价：185×7=1295元/只 费用： 海洋运费=1000×7÷420=16.6667元/只 保险费=185×7×120%×0.4%=6.216元/只 保干费=800÷420=1.9048元/只 垫款利息=采购成本×9%÷360×120 银行费用=200×7÷420=3.3333元/只 定额费=采购成本×4% 佣金=185×3%×7=38.85元/只 利润=采购成本×10% 采购成本-退税收入=售价-费用-利润 采购成本-采购成本÷(1+增值税率)×退税率 =售价-费用-利润 将数值代入上述公式，可解得采购成本为1089.39 元/只 同时可推导出还价成本核算 的通用公式，见P78. A reply to a counter-offer To confirm you have received the counter-offer. Express regret for inability to accept the offer and state the reasons for non-acceptance. To propose our new terms and conditions. To anticipate the favorable reply. Sentences We regret that there is no possibility of reducing the price to your indicated level as the costs of raw materials have risen a lot. We regret ha