今天终于找到一个很详细的外贸案例，几乎贯穿了外贸流程中的所有重点部分，作为外贸新人应该有很大的帮助。而且外贸英语中的重要部分：价格的算法和函电的标准格式。
案例简介
本公司于1952年成立，专营玩具和工艺品，现在已经成为中国最大的进出口公司之一。由于公司的产品质量高，价格优惠，因此在世界各地的客户中享有较高声誉。2004年3月你从国际互联网络上得知美国的DRAGON TOY CO. LTD.欲求购中国产的遥控赛车(Telecontrol Racing Car)。客户的详细地址如下：
DRAGON TOY CO. LTD.，
1180 CHURCH ROAD NEWYORK，
PA 19446 U.S.A.
FAX： 215-393-3921
E-MAIL ADDRESS： timzsh0516@sina.com
请参照上述基本情况，根据建立业务关系信函的基本要求给对方发一封建立业务关系的电子邮件，要求格式完整、正确，内容包括公司介绍、产品介绍，并另寄产品目录，及表达想与对方建交的热切愿望等。(注意不要做成简单翻译)
建交信如下：
Date： Dec 26th 2005
DRAGON TOY CO. LTD.，
1180 CHURCH ROAD NEWYORK，
PA 19446 U.S.A.
FAX： 215-393-3921
E-MAIL ADDRESS： timzsh0516@sina.com
Dear Sir or Madam：
We obtained your name and address from the international internet in March 2004 and we know that you are interested in Telecontrol Racing Car produced in China. Now ， we are writing to you to hope establish business relations with you .
Our company was founded in 1952， specialized in toy and handicraft，
And have already became one of the biggest import & export company in China now. Telecontrol Racing Car is our new product， and it is very popular all over the world.
Our product hold high reputation by the clients in the world wide with the high quality and favorable price.
In order to give you a gengral idea of various kinds of product that we are handling， we are airmailing you under separate cover our latest catalogue for your reference. Please let us know immediately if you are interested in our products.
We look forward to your early reply.
yours faithfully，
jerry
资料
商品 遥控赛车(Telecontrol Racing Car)
货号 18812 18814 18817 18819
包装方式 12辆/纸箱 20辆/纸箱 20辆/纸箱 12辆/纸箱
尺码(CM) 72X36X48 72X72X48 72X72X48 72X36X48
毛/净重 12/9KGS 22/18KGS 22/18KGS 12/9KGS
购货价格 150元/辆 160元/辆 170元/辆 180元/辆
起订量 1个20'FCL 1个20'FCL 1个20'FCL 1个20'FCL
已知遥控赛车的增值税为17%，出口退税为9%，
国内费用有：出口包装费15元/纸箱，仓储费5元/纸箱;
一个20英尺集装箱的国内运杂费400元，商检费550元，报关费50元，港口费600元，其它费用1400元。
海运集装箱包箱费率由上海至纽约每一个20'集装箱为2200美元。
保险为发票金额加成10%投保一切险和战争险，费率为分别为0.6%和0.3%.公司要求在报价中包括10%的预期利润，付款方式是即期信用证。(美元汇率为：8.25：1)
客户询盘
LIDI TRADING CO.LTD.
NO.1267 EAST NANJING ROAD
SHANGHAI， CHINA
FAX： 021-64042588
Dear Sirs，
We have received your letter together with your catalogues. Having thoroughly studied the catalogues， we find that your Telecontrol Racing Cars Art. No. 18812， 18814， 18817 and 18819 are quite suitable for our market. We may need one 20' FCL each for JANUARY delivery. Please kindly inform us if you are able to supply and quote us your most favorable price for the above goods on the basis of CIFC3 NEWYORK with details， including packing， shipment， insurance and payment.
Your immediate attention will be highly appreciated.
With best regards!
Yours faithfully，
DRAGON TOY CO. LTD.
Charles Borgat
MANAGER
单价计算过程如下：
Art. 18812
解答：单件包装体积：0.72*0.36*0.48=0.12442立方米
20英尺集装箱包装数：25/0.1244=200纸箱
报价数量：200*12=2400辆
成本：含税成本 150元。
退税收入 [150/(1+17%)] * 9%=11.5385元/辆
实际成本 150—11.5385=138.4615元/辆
费用：国内费用 (15*200+5*200+400+550+50+600+1400)/2400=2.9167元/辆
出口运费 2200*8.25/2400=7.5625元/辆
客户佣金 报价x 3%
保险费用 CIF报价 x 110% x 0.9%
利润： 报价 x 10%
FOB报价=成本+费用+佣金+利润
=138.4615+2.9167 +报价 x 3% + 报价 x 10%
所以
FOBC3报价=(138.4615 +2.9167) / (1-3%-10%)=162.5036元/辆=19.70美元/辆
CFR报价=成本+费用+佣金+利润
=138.4615+2.9167+7.5625+报价 x 3% + 报价 x 10%所以CFRC3报价=(138.4615+2.9167+7.5625) / (1-3%-10%)=171.1962元/套=20.75美元/辆
CIF报价=成本+费用+佣金++保险费+利润
=138.4615+2.9167+7.5625+报价 x 3% + 报价 x 10%+报价 x110% x 0.9%
所以CIFC3报价=(138.4615+2.9167+7.5625) / (1-3%-10%-110%*0.9%)
=173.1667元/辆=20.99美元/辆
Art. 18814
解答：单件包装体积：0.72*0.72*0.48=0.24883立方米
20英尺集装箱包装数：25/0.2488=100纸箱
报价数量：100*20=2000辆
成本：含税成本 160元。
退税收入 [160/(1+17%)] * 9%=12.3077元/辆
实际成本 162—12.3077= 147.6923元/辆
费用：国内费用 (15*100+5*100+400+550+50+600+1400)/2000=2.5元/辆
出口运费 2200*8.25/200=9.075元/辆
客户佣金 报价x 3%
保险费用 CIF报价 x 110% x 0.9%
利润： 报价 x 10%
FOB报价=成本+费用+佣金+利润
=147.6923+2.5 +报价 x 3% + 报价 x 10%
所以 FOBC3报价=(147.6923+2.5) / (1-3%-10%)=172.6348元/辆=20.93美元/辆
CFR报价=成本+费用+佣金+利润
=147.6923+2.5+9.075+报价 x 3% + 报价 x 10%
所以CFRC3报价=(147.6923+2.5+9.075) / (1-3%-10%)=183.0659元/辆=22.19美元/辆
CIF报价=成本+费用+佣金++保险费+利润
=147.6923+2.5+9.075+报价 x 3% + 报价 x 10%+报价 x110% x 0.9%
所以
CIFC3报价=(147.6923+2.5+9.075) / (1-3%-10%-110%*0.9%)
=185.1730元/辆=22.45美元/辆
Art. 18817
解答：单件包装体积：0.72*0.72*0.48=0.24883立方米
20英尺集装箱包装数：25/0.2488=100纸箱
报价数量：100*20=2000辆
成本：含税成本 170元。
退税收入 [170/(1+17%)] * 9%=13.0769元/辆
实际成本 170—13.0769= 156.9231元/辆
费用：国内费用 (15*100+5*100+400+550+50+600+1400)/2000=2.5元/辆
出口运费 2200*8.25/2000=90.75元/辆
客户佣金 报价x 3%
保险费用 CIF报价 x 110% x 0.9%
利润： 报价 x 10%
FOB报价=成本+费用+佣金+利润
=156.9231+2.5 +报价 x 3% + 报价 x 10%
所以 FOBC3报价=(156.9231+2.5) / (1-3%-10%)=183.2449元/辆=22.21美元/辆
CFR报价=成本+费用+佣金+利润
=156.9231+2.5+9.075+报价 x 3% + 报价 x 10%
所以 CFRC3报价=(156.9231+2.5+9.075) / (1-3%-10%)=193.6760元/辆=23.48美元/辆
CIF报价=成本+费用+佣金++保险费+利润
=(156.9231+2.5+9.075+报价 x 3% + 报价 x 10%+报价 x110% x 0.9%
所以 CIFC3报价=((156.9231+2.5+9.075) / (1-3%-10%-110%*0.9%)
=195.9052/辆=23.75美元/辆
Art. 18819
解答：单件包装体积：0.72*0.72*0.48=0.12442立方米
20英尺集装箱包装数：25/0.12442=200纸箱
报价数量：200*12=2400辆
成本：含税成本 180元。
退税收入 [180/(1+17%)] * 9%=13.8462元/辆
实际成本 180—13.8462= 166.1538元/辆
费用：国内费用 (15*200+5*200+400+550+50+600+1400)/2400=2.9167元/辆
出口运费 2200*8.25/2400=7.5625元/辆
客户佣金 报价x 3%
保险费用 CIF报价 x 110% x 0.9%
利润： 报价 x 10%
FOB报价=成本+费用+佣金+利润
=166.1538+2.9167 +报价 x 3% + 报价 x 10%
所以 FOBC3报价=(166.1538+2.9167) / (1-3%-10%)=194.3339元/辆=23.56美元/辆
CFR报价=成本+费用+佣金+利润
=166.1538+2.9167+7.5625+报价 x 3% + 报价 x 10%
所以CFRC3报价=(166.1538+2.9167+7.5625) / (1-3%-10%)=203.0265元/辆=24.61美元/辆
CIF报价=成本+费用+佣金++保险费+利润
=(166.1538+2.9167+7.5625+报价 x 3% + 报价 x 10%+报价 x110% x 0.9%
所以CIFC3报价=((156.9231+2.9167+7.5625) / (1-3%-10%-110%*0.9%)
=205.3633元/辆=24.89美元/辆
则发盘函电如下：
****贸易有限公司
LIDI TRADING COMPANY LIMITED
地址：中国上海南京东路*号 传真：021-***** 电子信箱：****@sina.com
ADD： NO.* EAST NANJING ROAD， SHANGHAI， CHINA FAX： 021-*******
E-MAIL： ****4@sina.com
TO： DRAGON TOY CO. LTD.， Date： Dec 27th 2005
DRAGON TOY CO. LTD.，
1180 CHURCH ROAD NEWYORK，
PA 19446 U.S.A.
FAX： 215-393-3921
E-MAIL ADDRESS： timzsh0516@sina.com
Dear Charles，
We are pleased to receive your inquiry of DEC 26，2005and to hear that you are interested in our Telecontrol Racing Cars Art series.We would like to quote as follows based on per 20'FCL.Quantiites less than that are slghtly higher.
Commodity Article NO. CIFC3 TORONTO PERSET Cartons per 20'FCL
Telecontrol Racing Cars Art 18812 USD20.99 200carton
18814 USD22.45 100carton
18817 USD23.75 100carton
18819 USD24.89 200carton
Packing： As to18812， 12 cars per carton.
As to 18814， 20 cars per carton.
As to 18817， 20 cars per carton.
As to 18819，12 cars per carton.
Shipment： The early delivery to be effected at the end of January，2006.
Payment： By L/C at sight.
Insurance：For 110% invoice value covering All Risk， and War Risk.
We will keep this offer valid only for 7 days.
In additon ，we have sent the samles you requested ，In order to assist you in promoting sales at the initial stage ，they are free of charge.
As we are receiving orders day to day and our resent stocks are nearly exhausted，we would advise you to place an order as soon as possible if deliveries are required to be prompt.
We are looking forward to your initial order.
Yours truly，
LIDI TRADING COMPANY LIMITED
jerry
客户还盘
LIDA TRADING CO.LTD.
NO.* EAST NANJING ROAD
SHANGHAI， CHINA
FAX： 021-*******
Dear Sirs，
We write to thank you for your offer of April22，2004. However after a careful study of your quotation， we find that your price seems to be on the high side. It will leave us with almost no profit to accept your price.
We appreciate the quality of your products and are glad to have the opportunity to do business with you. We suggest that you make some allowance on your price. For your reference， the highest prices we can accept are as follows：
ART.NO.18812 USD19.40 /PIECE CIFC3 NEW YORK 2400 PIECES
ART.NO.18814 USD20.50 /PIECE CIFC3 NEW YORK 2000 PIECES
ART.NO.18817 USD21.80 /PIECE CIFC3 NEW YORK 2000 PIECES
ART.NO.18819 USD22.60 /PIECE CIFC3 NEW YORK 2400 PIECES
What is more， we want the shipment to be effected by the end of this July
for some reason.
Please take it into serious consideration and your early reply will be appreciated.
Best regards!
Yours faithfully，
DRAGON TOY CO. LTD.
Charles Borgat
MANAGER
我方第二次的发盘略
客户成交函电
LIDI TRADING CO.LTD.
NO.1267 EAST NANJING ROAD
SHANGHAI， CHINA
FAX： 021-64042588
E-MAIL： TIMZSH0516@SINA.COM
Dear Sirs，
Your quotation of has been accepted and we are glad to place our order NO.Dragon9701 as follows：
ART.NO.18812 USD19.88 /PIECE CIFC3 NEW YORK
ART.NO.18814 USD20.66 /PIECE CIFC3 NEW YORK
ART.NO.18817 USD21.94 /PIECE CIFC3 NEW YORK
ART.NO.18819 USD23.06 /PIECE CIFC3 NEW YORK
Please pay attention that the shipment must be effected by the end of this Nov. Other terms and conditions are the same as we agreed before.
As this is the very first transaction we have concluded， your cooperation would be very much appreciated. Please send us your sales confirmation in duplicate for counter-signing.
Best regards!
Yours faithfully，
DRAGON TOY CO.LTD.
Charles Borgat
MANAGER