第五章 出口还盘（教案）

第五章 出口还盘

学习目标

1、掌握出口还盘的核算要点；

2、根据一定条件进行合同的出口还盘； 3、掌握还盘应包括的基本项目； 4、合理有效地撰写还盘函。

第一节 出口还盘核算

还盘是受盘人对发盘内容不完全同意而提出修改或变更的表示。在国际贸易中，出口方发盘后自然希望对方直接同意而不进行还盘，但这几乎是不可能的。在激烈的竞争环境中，反复讨价还价，发盘、还盘、再还盘……是常有事，有时甚至会经历几十个回合都能最后达成交易。因此，收到对方的还盘后，进行正确的还盘计算是外贸业务员应掌握的基本技能。 所有的报价是都是由成本、费用和利润三个要素构成的。出口还盘核算就是计算出口报价遭受还盘后，价格中的某个要素可能产生的变化。还盘核算通常采用倒推法，即以销售收入减去相应内容后价格中各要素（如购货成本、费用、利润等）可能发生的改变。公式如下： 1)利润＝销售收入－费用－实际成本 2)实际成本＝销售收入－费用－利润

3)某项费用＝销售收入－利润－其他费用－实际成本

例1：我公司出口1000台电器至韩国釜山，1台装1木箱，尺码为150×70×80立方厘米，毛重300公斤，净重290公斤。我方报价（含10%利润率）为每箱US$300.00FOB青岛。对方还盘为每箱US$350.00CFR釜山。问从青岛到釜山的散装运费为多少元时我方能保持8%的利润率？（汇率1：8.23）

解：1）出口成本：300×（1－10%）＝270美元 2）单位运费（每木箱运费）：350×（1－8%）－270＝52美元 3）轻重货比较

1.50×0.70×0.80＝0.84（尺码砘）＞0.30（重量吨） 因此，本批货物为轻货，应按尺码吨计算

4）按尺码计算，我方能保持8%利润率所需的散装运费为： 52/0.84＝61.90美元＝509.44（元）

例2：某公司与荷兰进口商商谈关于出口1个20英尺集装箱文具的事宜。该文具5打装1纸箱，尺码为80×50×50立方厘米，毛重60公斤，净重50公斤。购货成本为每打1000元，含增值税17%，出口退税率9%，国内费用率为购货成本的10%。已知货物出口到荷兰一个20英尺集装箱海运包箱费率为USD2020。对方还价每打130美元CFR阿姆斯特丹，问我方若想保持5%的最低利润率，购货成本至少应下降多少？（汇率1：8.23） 解：

（1）国内费用

1000×10%＝100元

（2）20英尺集装箱的货量

1） 按尺码算：25/（0.8×0.5×0.5）＝125（箱） 2） 按重量算：17.5/0.06＝291（箱）

所以，应按尺码计算，1个20英尺集装箱可装125×5＝625（打） （3）海运运费

2020/625＝3.232（美元） （4）实际成本

[130×（1－5%）－3.232] ×8.23－100＝889.8056（元） （5）购货成本

购货成本＝实际成本×（1＋增值税率）/（1＋增值税率－出口退税率） ＝889.8056×1.17/1.08＝963.9560（元）

（6）购货成本需下降：1000－963.9560＝36.044（元）

第二节 还盘函

一、还盘函内容

出口方报价，进口方还盘后，出口方应做出答复。答复可以是完全接受对方的还盘，此时交易即告达成；也可以是完全拒绝对方的还盘而坚持原价，此时交易可能陷入僵局；还可以是对对方的还盘进行再还盘。一般来说还盘函包括以下内容： （1）感谢对方来函，并简要说明我方对对方来函的态度 例如：很高兴收到您的来信，但你方所还价格过低，我方无法接受。（We are glad to receive your letter of April 28,2005， but sorry to learn that your price is too low and we can not accept your counter offer.）

（2）表明我方对对方还盘的态度，并列举理由

例如：由于原材料价格上涨，或工厂成本上升造成出口成本提高；强调本公司报价只含最少利润；请对方调查目前的市价或测试本公司的样品质量，以求证明等。 （3）提出我方条件，并催促对方早日下订单

例如：由于期望与对方建立业务关系，故若对方的订单超过多少数量或多少金额，将给对方多少折扣；或提出其他条件上有所变化；或推荐一些其他替代品，以寻求新的商机。

二、术语

还盘 Counter Offer 参考价 Reference Price

现行价 Current Price, Ruling Price, Prevailing Price 开盘价 Opening Price 收盘价 Closing Price

合理价格 Reasoning Price 特殊价格 Special Price

差价 Price Difference, Price Gap 大路货 FAQ Fair average quanlity 凭等级买卖 Sale by Grade 凭标准买卖 Sale by Standard

凭规格买卖 Sale by Specification

品质以卖方样品为准 Quanlity as per Seller′s Sample 品质以买方样品为准 Quanlity as per Buyer′s Sample 公吨 Metric Ton 长吨 Long Ton 短吨 Short Ton 净重 Net Weight 毛重 Gross Weight

以毛作净 Gross for Net 皮重 Tare Weight

竞争性价格 Competitive Price 回扣 Rebate

批发价 Wholesale Price 零售价 Retail Price

制造人，工厂主，制造商 manufactuer 降价 reduction

让步，让与物 concession 最小量，起订量 minimum 包裹，一宗或一批货 parcel 下降，婉拒，谢绝 decline 准备考虑，接受 entertain 现实的，实际的 Realistic 偏高 On the high side 不能忍受的 intolerable

例外的，异常的 exceptional

达成交易 Conclude the transaction, come to terms, come to business, close a bargain, close a

deal, give one′s hands on bargain

由于 On account of

三、常用句型

句型1：对价格表示抱怨

(1)We regret to inform you that your price is rather on the high side though we appreciate the good quality of your products.我们遗憾地告知你方，尽管我们很满意你方产品的质量，但我们认为你方价格偏高。

(2)We very much regret that your prices is out of line with the prevailing market. 我们很遗憾你方的价格与现行市场不符。

(3)Although we are desirous of doing business with you, we regret to say that your price is unacceptable to us.尽管我们渴望与你方成交，但我们遗憾地说，你方价格不可接受。 句型2：与其他供应商价格相比

(1)Indian makes have been sold here at a level about 10% lower than yours.印度货在此地出售的价格比你方的低10%。

(2)When comparing with the other suppliers’ prices, your price is almost 10% higher than theirs.与其他供应商的价格相比，你们的价格几乎比他们的高出10%。

(3)Your price compares much higher than that we can get from elsewhere.你方的价格比我们从其他地方拿到的价格高多了。

句型3：还盘建议

(1)To step up trade , we counter-offer as follows:500 tons of Walnuts at USD 900/ton CIF EMP.为达成贸易，我方还盘如下：500吨核桃，每吨900美元CIF欧洲主要港口。

(2)As the market of walnuts is declining ,there is no possibility of business unless you can reduce your price by 5%.由于核桃市价下跌，建议你方降价5%，否则无法成交。

(3)We don’t deny the quality of your products is superior to that of Indian makes but the difference in piece should in no case be as big as 10%. To step up the trade, we counter-offer at USD 900 per ton CIF EMD.我们并不否认你方产品的品质略佳，但无论如何价格的差距不应大到10%，为了达成贸易，我方的还盘是每吨900美元CIF欧洲主要港口。 句型4：确认对方来函，表明对来函的态度(再还盘)

(1)We are glad to receive your letter of March 22,but sorry to learn that your customers find our quotation too high.我们很高兴收到你方四月22日来函，但是很遗憾地得知你方的客户报怨价格过高。

(2)Thank you for your fax of March 8.We regret to say that we cannot accept your counter offer.感谢你方四月八日电，但我方很遗憾地说我们不能接受你方的还盘。 句型5：强调原价的合理性，并说明原因(再还盘)

(1)As business has been done extensively in your markets at this price , we regret to say we cannot make further concession. 由于在你方的市场上一直保持现行价格，我方遗憾地说我们暂时没有降价的考虑。

(2)We believe our prices are quite realistic ; it is impossible that any other suppliers can underquote us if their products are as good as our in quality.我们相信我方的报价是很切合实际的，其他供应商也不可能以更低的价格提供同样质量的商品。

(3)The price we quoted is accurately calculated. We have cut the profit to be minimum in order to expand the market.我方报出的价格是经过精确地计算的，我们为了拓展市场，已经将利润率降到最少的程度了。

句型6：对还盘的其他方式反应

(1)However, in order to develop our market in your place, we decided to accept your counter offer as an exceptional case.为了进一步拓展你方的市场，我们决定破例接受你方的还盘。

(2)In order to assist you to compete with other dealers in the markets, we have decided to reduce 2% of the price quoted to you in the previous letter, if your order reaches 5000 sets at one time.为了帮助你方进一步建立与其它客户的业务，我们决定如果你们一次性订货达到5000 话，我方将会在前次报价的基础上再减价2%。

三、还盘函实例

还盘函实例1： 客户来函：

TO：Hero Pen Manufacturing Co.Ltd. TO：April 30，2005 Dear Sir or Madam,

Thank you for your letter of April 28 sending us your quotation for hero brand fountain pen art.100.

To be frank, the quality of your pen is quite good, but the price appears to be on the high side as compared with other suppliers in Asia. It is understood that to accept the price you quoted would leave us little or no margin of profit on our sales. As you know, this kind of fountain pen is mainly for students’ use, so the price is an important aspect. We would, therefore, suggest that you make some allowance, say 10% on your quoted price. If, however, you cannot do so, then we shall have no alternative but to leave the business as it is.

As to the terms of payment, we usually do business on the D/P basis, we hope it will be acceptable to you.

We are waiting for your reply with much interest. Yours sincerely, ABC Corporation Charil Brown Purchase manager

还盘时注意：

①只能接受信用证的付款方式

②若订购2000打以上，给予5%的折扣 ③保证及时装运

请根据上述外方来函及后附的提示，写一封回函。

还盘函如下： ABC Corporation Date: May 2,2005

Dear Sirs,

Your letter of April 30,2005 has been duly received.

As you know, our fountain pens are of excellent quality. They are beautiful in design and fluent in writing, which make them enjoy a good reputation in European and American market. Therefore, we believe the price is quite reasonable according to the quality. But in order to conclude the first transaction between us, we will allow you a 5% discount if the quantity of your order reaches 2 000 dozens. This is the greatest concession we can make.

As to the terms of payment , we have never granted D/P terms to any new clients. So,we hope you can accept the L/C terms. After several smooth transactions, we can try the terms of D/P. You may rest assured of prompt shipment as we receive your L/C.

We are looking forward to having your initial order.

Yours faithfully,

Hero pen Manufacturing Co. Ltd. Sales Manager Xxxx

还盘函实例2：

Dear Sir

Having carefully considered your request for price reduction mentioned in your letter of 15 July 1999,we regret to inform you that it is difficult for us to do so because the prices we offered only include the smallest profits. Please note that the high definition and exceptional resistance against the airborne dust are important advantage of our products. Therefore they are more competitive and popular than those of all the other competitors. However, to match your demand, we have decided to offer you a special discount of 5% on an order exceeding 1000 sets. And if you make your payment by T./T in advance, we will also give you a further 3% discount.

Concerning the samples charges for US$ 122 each set including the air parcel postage in advance. As to the directions, if you place an order over US$65,000, we will make directions in Vietnam especially for you.

If there is any further information you need, please free to let us know. Our offer is valid only for five days. Please make you decision as soon as possible. Yours faithfully

Beijing Jingtong Camera Co., Ltd. Xxx(Manager)

第三节 接受（成交）

一、写信要点

1、发盘/还盘信函收悉； 2、发盘/还盘条件可接受； 3、寄送订单/合同；

4、其他要求（质量、装运等）。

二、常用句型

1、寄送订单/合同，签退一份存档

（1）Enclosed please find our order NO.04-134 in duplicate, one of which please sign and return for our files.

随函附上我们第04-134号订单一式两份，请签退一份供我们存档。

（2）we enclose here with our S/C No.123 in duplicate. Please sign and return one copy for our files.

随函附上我们第123号销售合同一式两份，请会签并退回一份以便我方存档。

（3）we are handing you our sales No.123 with the request that you will sign and return to us the duplicate as soon as possible.

今寄去我方销售确认书第123号，请尽快签退一份给我。 2、其他要求（质量、装运等）

（1）as we are in urgent need of the goods, you are requested to effect shipment during May as promised in your profit.

由于我方急需此货，希望你方按订单所规定的5月份装运。

（2）Please note that the goods are required to reach us regularly from May. 请注意此货应按要求从5月起定期运达我方。

（3）Please have the goods carefully examined, we rely on your special attention on this. 我们希望你方仔细检验货物。

三、例文

Dear Mr. White,

We are pleased to receive your letter dated October 9 that you are prepared to place an order for 1000 sets of Free Baby Brand Children`s Bicycles, Art. No. KH145, at the price we quoted .

Complying with your request, we will make shipment in the middle November so as to enable you to meet the Christmas sales.

Enclosed please find our Sales Contract in duplicate, one of which please sign and return for our files. In the meaning, please do your utmost to open your L/C so that we can execute your order smoothly.

Yours faithfully, Grace Li

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