出口核算

（1）我公司的预计交易利润额

qt -18 CIFC3= （实际采购成本+ 国内各种费用+运费+保险费）÷（1－利润率－佣金率） =（实际采购成本+国内各种费用+运费）÷（1－110%×保险费率－利润率－佣金率

8.25×10.42=（76.282+1.17+3.3）/（1-110%×1%-利润率-3%） 85.965=80.752/（0.959-利润率） 利润率=0.0196 单位利润= 报价×利润率

= 10.42×0.0196×8.25 =1.6849

总利润=1.6849×5000 =8424.5

st-2 CIFC3= （实际采购成本+ 国内各种费用+运费+保险费）÷（1－利润率－佣金率） =（实际采购成本+国内各种费用+运费）÷（1－110%×保险费率－利润率－佣金率

5.45×8.25=（40.38+0.585+1.65）÷（1-110%×1%-利润率-3%） 44.9625=42.615/（0.959-利润率） 利润率=0.0112 单位利润= 报价×利润率 =5.45×0.0112×8.25 =0.5036 总利润=0.5036×5000 =2518

（2）公司有5%的利润情况下

qt -18

CIFC3=（实际采购成本+ 国内各种费用+运费+保险费）÷（1－利润率－佣金率）

=（实际采购成本+国内各种费用+运费）÷（1－110%×保险费率－利润率－佣金率

10.42×8.25=（实际采购成本+1.17+3.3）÷（1-110%×1%-5%-3%） 实际采购成本=66.82

实际采购成本=采购成本（含税）÷（1+增值税率）×（1+增值税率－出口退税率）

66.82=采购成本（含税）÷1.17×1.05

采购成本（含税）=82.09

st-2

CIFC3=（实际采购成本+ 国内各种费用+运费+保险费）÷（1－利润率－佣金率）

=（实际采购成本+国内各种费用+运费）÷（1－110%×保险费率－利润率－佣金率

5.45×8.25=（实际采购成本+1.17+3.3）÷（1-110%×1%-5%-3%） 实际采购成本=35.04

实际采购成本=采购成本（含税）÷（1+增值税率）×（1+增值税率－出口退税率） 35.04=采购成本（含税）÷1.17×1.05 采购成本（含税）=43.05

（3）供货价格下调至qt -18每打80元，st-2每打43元，公司要求再次报价中包括8%的利润的情况下

qt -18 CIFC3=（71.80+1.17+3.3）÷0.879÷8.25 =10.5175美元

st-2 CIFC3=（38.5897+1.17+3.3）÷0.879÷8.25 =5.9378美元

Zaozhuang Huayang Knitting Garments Co., Ltd

Counter-Offer

Address:No. 108, Qingtan South Road, Zaozhuang, Shandong, China Postcode:277102 Telephone:0632-3127088 3127066 13963256388 Fax:0632-3127066

E-Mail:china@huayangknit.com

TO:SOUTH AMERICAN LIGHT INDUSTRY LTD

1860 CHURCH ROAD BRASILIA PA 195576 BRAZIL FAX: 332-456-345

FM:Zaozhuang Huayang Knitting Garments Co., Ltd

Address:No. 108, Qingtan South Road, Zaozhuang, Shandong, China Postcode:277102Telephone:0632-3127088 3127066 13963256388 Fax:0632-3127066

DT:February 22th,2004

Dear Sirs:

We are glad to receive your offer of February 22th,2004 but

sorry that we are unable to accept your quotation.

As you know,our products have good quality, reasonable price,novel design,complete function,very marketable.Your company give the price lower than the cost price of our and can’t accept.

however in order to develop our market in your place ,we will first deal must give preferential:

qt -18 USD10.5175/priceCIFC3 st-2 USD5.9378/priceCIFC3

This quotation is valid for only 8 days. We hope to recieve your reply as soon as possible ,and I hope we can have good cooperation

Yours Faithfully

SOUTH AMERICAN LIGHT INDUSTRY LTD Manager

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