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1、学 生 实 践 报 告（文科类）课程名称： 国际贸易实务 专业班级：13会计4 学生学号： 1301101121 学生姓名： 卢玲 所属院部： 商学院 指导教师： 刘薇 20 15 20 16 学年 第 二 学期 金陵科技学院教务处制实践报告书写要求实践报告原则上要求学生手写，要求书写工整。若因课程特点需打印的，要遵照以下字体、字号、间距等的具体要求。纸张一律采用A4的纸张。实践报告书写说明实践报告中一至四项内容为必填项，包括实践目的和要求；实践环境与条件；实践内容；实践报告。各院部可根据学科特点和实践具体要求增加项目。填写注意事项（1）细致观察，及时、准确、如实记录。（2）准确说明，层次清晰
2、。（3）尽量采用专用术语来说明事物。（4）外文、符号、公式要准确，应使用统一规定的名词和符号。（5）应独立完成实践报告的书写，严禁抄袭、复印，一经发现，以零分论处。实践报告批改说明实践报告的批改要及时、认真、仔细，一律用红色笔批改。实践报告的批改成绩采用百分制，具体评分标准由各院部自行制定。实践报告装订要求实践报告批改完毕后，任课老师将每门课程的每个实践项目的实践报告以自然班为单位、按学号升序排列，装订成册，并附上一份该门课程的实践大纲。实践项目名称：贸易英文合同的磋商签订 实践学时： 8学时 同组学生姓名： 丁桦、史云鹤、吕创、王心怡 实践地点： 1309；4303 实践日期： 11-12周
3、：周三1-2、周五5-6 实践成绩： 批改教师： 批改时间： 指导教师评阅： 一、实践目的和要求（1）能够用英文书写国际贸易业务信件以及现场贸易磋商，采取恰当的选择贸易方式和表达方式；（2）熟悉各种的国际贸易英文术语，根据具体商品和贸易方式签订英文贸易合同；（3）根据国际贸易合同选择国际货物运输方式，填制相关英文运输单据，并能用英语熟练表达；（4）根据国际贸易合同选择国际贸易货款的收付方式，并能用英语熟练表达；（5）能够运用国际贸易具体业务，选择合理的商品检验、索赔、仲裁英文条款。二、实践环境与条件课内教室，多媒体演示三、实践内容贸易现场磋商、信函写作，填制合同，信用证练习。四、实践报告（附件
4、）进口合同Part 1 Introduction to the two companiesDuPont pioneer seed company profile DuPont (DuPont Company, referred to as DuPont) is the major chemical companies, the research is based on the global enterprise, in 1802 by French immigrants, e. I. Du Pont de Nemours in Wilmington, Delaware, USA founded
5、, operating in more than 70 countries worldwide, with more than 79000 employees. Business scope covers military, agriculture, chemical, petroleum, coal, construction, electronics, food, furniture, textiles, refrigeration and transportation, more than 20 industries. In March 25, 1999 DuPont Co merger
6、s and acquisitions pioneer The Seed Company, for which the vanguard international seed company is a subsidiary of DuPont group. DuPont pioneer is the worlds largest The Seed Company, the most recognized seed brand and a leader in North America and other key markets.COFCO Limited (COFCO) was establis
7、hed in 1949, after many years of efforts, from the initial food grain and oil trading company development become Chinas leading agricultural products, food in the field of diversified products and services supplier, is committed to build the whole industry chain from farm to table a grain and oil fo
8、od enterprises, urban complex in construction of whole service chain, using continuous regeneration of natural resources for human provide nutritious and healthy food, high-quality living space and life service and contribution in public life of abundance and social prosperity and stability.Part 2 N
9、egotiation outline美国杜邦先锋种子公司（卖方）成本核算玉米的含税成本是351美元/吨。已知海运费5美元/吨，再考虑启运港接货费、自动舱单申报费、港口安全费、入仓费、报关费和文件费约10000美元，结合当时人民币市场汇价银行买入价是6.49元。假设卖出10000吨，则出口总成本=351*10000+10000*5+10000=3570000（美元）考虑到盈利，卖方能接受的最低单价为360美元/吨DuPont Pioneer Seed Company (Seller) Cost AccountingTax cost of corn is $ 351 / ton. Known se
10、a freight 5 dollars / ton, and then consider the port of shipment pick-cost, automated manifest declaration fee, port security costs, warehousing fees, customs fees and documentation fees of about $ 10,000, combined with the market exchange rate was RMB bank buying rate 6.49 yuan.Suppose sell 10,000
11、 tons, the total cost of exports = 351 * 10000 + 10000 + 10000 * 5 = 3.57 million (USD)Taking into account the profit, the sellers minimum acceptable price of $ 360 / ton中粮集团有限公司（买方）成本核算公司对于进口玉米的预算为4500000美元，公司选择的贸易术语为FOB洛杉矶。考虑增值税税率为13%，实际可用于购买的预算为4500000/（1+13%）=3982300（美元），若购买10000吨，则可接受的最高单价为398美
12、元/吨。COFCO Limited (the buyer) cost AccountingThe company imported corn for a budget of $ 4.5 million, the company chosen to trade terms FOB Los Angeles. Consider VAT rate is 13%, the actual budget for the purchase of 4.5 million / (1 + 13%) = 3,982,300 (USD), if the purchase of 10,000 tons, may acce
13、pt a maximum price of $ 398 / ton谈判协商，最后的成交价为380美元/吨。The final transaction price of $ 380 / tonPart 3 Negotiation recordsCOFCO saw product information DuPont pioneer seed company posted online，and decided to import genetically modified corn. So COFCO emailed, DuPont replied and gave a brief consultation as follows:1. The price is $400/Ton.2. Liner transport, partial shipment is allowed.3. Container transport, with gunny bags and each bag loaded up to 110 kg.4. Port of shipment is LOSANGELES.5. Buyer need to pay $50000 deposit.COFCO went to America on business just in time, considering the nee
