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美国进口商协会外贸业务知识(转)
2006-03-01
美国人对于B2B网站的使用More and more Americans, Canadians, and importers/wholesalers around the world are using B2B (business to business) web sites to look for and buy their products. In the next few years the majority of all goods purchased from foreign exporters by US and Canadian importers will be bought from B2B web sites.The Database List of USA Importers and Wholesalers CD () has a List of the Top 158 B2B Web Sites Used by Importers in the US and Worldwide to Buy Their Products. Some of these web sites can be used free of charge, other sites you must pay a small monthly fee. A recent study by Forrester Research estimates that global B2B e-commerce trade will grow from about $406 billion in 2000 to a incredibly high $2.7 trillion in 2004. E-commerce helps businesses operate more cheaply and efficiently. B2B e-commerce helps exporters and importers work better together on industry supply chains. B2B Web Sites are the Wave of the FutureSoon the vast majority of all international buying will be done over the internet. Using the B2Bweb sites on this list is easy, quick, effective, and the costs are very low. We asked importers in the US and several other countries what B2B web sites they used to buy their products. Their top choices are on this list.You can find importers that are ready to buy in two ways:- In the "To Sell" section of these web sites you can list your company name and product. Buyers who also visit this same web site will see your listing and will contact you if they are interested.- In the "To Buy" section of these web sites buyers around the world have indicated what products they want to buy. You look over these lists to see if you sell or can sell any products on the lists. If you can you contact the buyer and make a proposal.
美国人对于网站的使用A Must Have in Today's Business WorldIf you want to sell your product in today's business world you need a web site. Those companies without a web site are at a serious disadvantage. Buyers these days expect sellers to have a web site. Those who do not have one are looked upon as not knowing how to do business in the modern business world.Let's look at it this way. Let's say that you called a company and asked for their fax number. They replied that they do not have a fax number because they don't use a fax machine. What would you think about this company? You would think that they were small, not serious, and didnÕ;t know how to conduct business.And so it is with a web site. If a buyer sees that you as a seller do not have a web site your company looks small. Regardless of how big your company is, if you do not have a web site then to the buyer you are small. How to Get a Web SiteThe first step in getting a web site is deciding on an address for your site (called a URL). The important point to remember here is to make the URL as easy to remember and as short as possible. Generally it is the first and second words of the company name. For example if the company name is Golden Textile and Clothing Inc., the desired URL might be www.goldentextile.com. Don't make your URL too long. It is too hard to remember and there are too many chances to type the wrong letter and thus not be able to download the page. In the above example, www.goldentextileandclothing.com would be too long. Remember too that the name between the www. and the .com is also going to be the base for your e-mail addresses. Make sure your URL is easy to remember and not too long.After you have chosen a URL the next step is to see if it is available or already taken by another company. It can be a real challenge to pick a URL that is easy to remember, not too long, AND available. Go to www.namesecure.com or www.networksolutions.com to see if the URL you chose is available. If it is register it QUICKLY. If it is not then you must choose a new name for your URL. If www.goldentextile.com in the above example is taken by another company then try www.goldentex.com or www.goldentextileclothing.com. Neither of these is as good as the first choice, but you have no choice if the first choice is taken by another company.After you have a URL that is registered with a company like namesecure, the second step is to choose an internet company (called an ISP) that will host your web site. Most countries have several ISPs for companies to choose from. In the USA, for example, the best and most reliable is Earthlink (www.earthlink.net).Designing Your Web SiteStep three is to design your web site. This is very, very important. A well designed web site can make you successful. A poorly designed web site can almost guarantee your failure. Your web site does not have to be, and should not be, complex. Most of your viewers will be using a slow dial-up internet connection. Sites with lots of graphics and animation take too long to download.Should you design the web page yourself or have it designed by a professional? Most companies are better off having it designed by a professional. It is important that your site look nice. Those who want to design the site themselves can use programs such as GoLive or Dreamweaver. There are certain pieces of information on web sites that buyers are looking for. Always remember two things. First, not everyone on the internet is honest. Buyers will be looking carefully at your web site for information that indicates you are a reliable and serious exporter. And second, the purpose of your web site is not to sell. That's your job as the seller. The functions of the web site are a) to provide information about your company and products AND b) to encourage the buyer to send you an e-mail asking for more details and a price quote. Professional web site designers understand the first part about providing information, but very often miss the second part about encouraging the buyer to send an e-mail.If designed properly, the buyer will be guided through your web site from page to page until finally they get to the "send us an e-mail" page. The first page that the buyer sees when logging onto your site is called the "Home Page". This page should have your company name, logo, and several buttons (called links) which when clicked take viewers to other pages on your site.The second page that many buyers will go to is your "About Us" page. This is a very important page in convincing buyers that you are reliable and serious. Make sure that the company address is prominently listed on this page. All too often companies try to hide this information. If possible, put a picture of your main office or factory on this page. Make absolutely sure that you list your company's telephone number and fax number. Buyers want to know that if there is a problem with an order they can get in contact with you.On your "About Us" page you should also list any organizations that you are members of. If you are a member of the local chamber of commerce you should list it here. List all professional associations that you are a member of.The next page that most buyers will look at is the "
roducts Page". On this page or pages you should show the buyer what you offer. Give some detail but not too much. The goal is to have the buyer contact you by e-mail. At that point you can start the negotiating process and hopefully get the order. If you donÕ;t give enough information on the products page the buyer will not be interested or will not take you serious. If you give too much information then there is no need to contact you and you have no chance to negotiate.Once the prospective buyer has looked at your products then the next page he or she wants to see is your "Quality Control" page. It is VERY important that you have a quality control page on your site and that it contains at least the next three items. Show a close up picture of a quality control employee who is carefully examining one of your products. Buyers like to see that products are carefully inspected after production. Also include a picture of the quality control department as a whole. There should be several employees looking at products that have just been produced. And thirdly, have a close-up photo of your Quality Control Manager and his or her name listed under it. Buyers want to see that if there is a quality problem with an order that there is a person with whom they can talk.After the prospective buyer has seen your "home page", been convinced that you are a genuine company by looking at your "About Us" page, examined your products on your "
roducts Page", been assured that quality is a priority for you by reading your "Quality Control" page, then comes the most important page. Unfortunately, most web sites miss this point and lose many orders."Give Me Your Best Price on ..."The last page you want the prospective buyer to view is the "E-mail Us" page. You want this person to send you an e-mail which says something like "Give us your best price for ...". Once you have this e-mail message then you can start the negotiating process which will, hopefully, lead to an order. Make it easy for the buyer to e-mail you. Put "Contact Us" or "E-mail Us" buttons on every page of your web site. The goal is to get that initial e-mail message. Without it your web site is just information.After your web site is designed the way you like it, you must upload it onto the servers of the ISP you have chosen. And suddenly there you are – accessible to the world.But how do prospective buyers find you among millions of other URL addresses? Several ways are discussed later. But for now let's talk about search engines. Search engines (Yahoo, Google, AltaVista, HotBot, Lycos, and many, many more) are web sites that people go to when they are looking for specific information. You should register your URL with as many search engines as you can. Some charge money for registration (like Yahoo). Others are free.The important things to remember are if you don't have a web site, get one. You are at a SERIOUS disadvantage if you don't. If you have one check it to make sure it guides the buyer through the steps mentioned above. Make sure your web site looks nice but is not heavy with too many graphics and animation that make it slow to download.
美国人对于E-MAIL联系客户的使用The Internet - Where the Customers AreE-mail can be a very effective tool for marketing your products to buyers around the world IF you know what you are doing and follow certain rules. The important word here is -IF-. Those who do not know what they are doing or do not follow the rules quickly get a bad reputation and rarely have successful campaigns.Some of the companies on the Database List of USA Importers and Wholesalers () have included either their e-mail address or their web site address.Our Exporting to the World Using the Internet () database list has the email addresses and/or web site addresses of companies around the world (including the USA) Why is e-mail so popular? First of all it's easy to get. When you register your URL web address with the internet service provider (ISP) as mentioned above you automatically get several e-mail addresses. It is important that you have at least three basic e-mail addresses. Buyers are looking for them and if you donÕ;t have them it raises suspicion about your company.Your e-mail address after the "@" sign will be your URL that you registered. For example if the URL is www.goldentextile.com, this companyÕ;s e-mail address including the "@" sign will be Ò;É;..@goldentextile.comÓ;. Buyers want to know where they are sending their messages. For this reason you should be very specific about where the message is going. Goldentextile@goldentextile.com is a poor e-mail address. It does not give any indication what department the message is going to. Every export company should have at least these three e-mail addresses: sales@.., export@.. , and support@.. . The three e-mail addresses for the company above would be sales@goldentextile.com, export@goldentextile.com, and support@goldentextile.com. By using the first two e-mail addresses the buyer knows that the message is going to the sales or export department. Having the support@goldentextile.com address tells the buyer that there is a department that can help them if they should have a question or problem after the order arrives. Having these e-mail addresses at your company greatly improves the chances of a buyer taking your company more seriously. Not having them means that the buyer may not know how to contact you.Free E-mail Addresses = Many Lost OrdersYou should never, never use a free e-mail address (like yahoo, hotmail, netvigator) for business. Never. Buyers do not trust these e-mail addresses. Always remember that image is more important on the internet than it is face-to-face. When you send an e-mail message to an importer the first question the importer asks him/herself is: Does this look like a serious offer or is this person trying to cheat me. Having a free e-mail address like yahoo or hotmail is like using a public coin-operated pay phone for your company telephone. Using a free e-mail address says to the buyer "We are not serious enough to get our own telephone, but if you call this pay phone number located in the street near our office we will run out of the office and try to answer it." Free e-mail addresses are bad news.Another of the many reasons you should not use free e-mails addresses is because of security. Buyers will often send confidential information in an e-mail message. This might include credit card information, bank account information, or confidential company information. If this message is sent to a dedicated e-mail address (like export@goldentextile.com) the message goes from the buyer's computer to the buyer's ISP, to the exporter's ISP and then to the exporterÕ;s computer. The chances of this message being stolen are reduced.If, however, the buyer sends confidential information to a free e-mail address (like goldentextile@hotmail.com) it goes through several ISPs on its way to the exporter. The chances of the message being stolen are greatly increased. For this reason, buyers do not like to use free e-mail addresses.Having an e-mail address like export@goldentextile.com shows that the buyer has registered the URL with the local internet service. If there is a problem the buyer can be found through the internet service. Companies that try to cheat other people use free e-mail services (cheatyou@hotmail.com) because they do not have to officially register. If you complain about this company there is no address on record for follow up.The bottom line is this, if you have a free e-mail address get rid of it now. Register your company URL address with a local internet ISP and get a dedicated e-mail address. You will notice a dramatic increase in the number of buyers that will contact you.The second reason that e-mail is so popular is because it is cheap. It costs nothing more than your time. No paper expense, no postage, no envelope expense. The third reason it's popular is that sending e-mail messages is relatively easy. Yes, you must keep a database and make sure it is up-to-date. Yes you must compose the message. But anyone who can use a word processor can also write an e-mail message.Effective IF You Do It RightThere is a right way and a very wrong way to market your products by e-mail. First let's discuss the right way.You should always have the personÕ;s permission before you send them a sales e-mail message. The common question is "How can I ask them if I can contact them until I contact them?" Good question. Here's the answer.Go through all the e-mails of prospective buyers that have contacted you in the past. Send each of them an e-mail asking if they would like to be on your "mailing list". Many of them will say yes. Secondly, there are e-mail address lists that you can buy (). These are e-mail addresses of companies that might be interested in your product. But you should contact them first and ask for permission to send them a sales message.The third way to get permission to send prospective buyers an e-mail is have them "opt-in" for your list. On your web site you will announce that you have periodic announcements of your products and if the viewer wants to get on (or opt in) the mailing list that they should contact you.As an example, exporters who want to get on a mailing list of a free monthly newsletter offering advice and trends on marketing to the USA should go to www.americanimporters.org/pages/emailfor.html . Also add to the list the e-mail addresses of people you meet at trade fairs and got letters from. Over time, you will have a very nice list of the e-mail addresses of prospective buyers who want to hear from you.If you have a new product that you think the buyers might be interested in you can send a message to everyone on your list. Do not send too many messages however. One message every two or three months is enough. Less than this and they forget you. More than that and they thin you are sending too many.Make the messages you send as interesting as possible. In addition to introducing your new product you should also include some interesting information. Buyers will read it if they think they will learn something. They may or may not read it if it is only a sales message.Write your messages just like you would a sales letter. Use upper and lower case letters (not all capitals) and complete words (no abbreviations).How NOT to do E-Mail MarketingOne thing that you do not want to do, never ever, is send a sales e-mail message to someone who has not asked for it. It is one of the worst things you can do. ItÕ;s very tempting to do. You find the e-mail address of a company that might be interested in your product and you say to yourself, "I'll send them an e-mail. What do I have to lose?". The answer is that you have a lot to lose.Sending a sales e-mail message to someone who did not ask for it called "SPAM". It is considered a very unprofessional and rude thing to do. SPAM messages are hated by everyone. It is the most offensive and at the same time least effective way to market on the internet. In short, sending SPAM e-mail messages is not an effective way to sell your products. ItÕ;s a waste of your time and that of the person who gets your unwanted message.But there is something even worse. Sending SPAM sales messages gives your company a very bad reputation. You become a "SPAMMER" and buyers around the world hate spammers.It's this simple. Sending e-mail messages to buyers who have asked for it can be very effective. Sending SPAM e-mail message to people who have not asked for is ineffective and destroys your company's reputation. Please, don't send SPAM.-Do's and Do nots of an E-Mail Message-Do make sure you have permission to send that person the message.Do make the message interesting.Do have a message at the end of the message telling the buyer what to do if he/she does not want to get your messages anymore.Do keep your e-mail message short. No one wants to read a long message. Give the highlights and direct the buyer to your web site for more details.Do answer all e-mail messages in one business day or less.Do use e-mail addresses that identify your company and the department. Examples are "export@goldentextile.com"Don't ever, ever send SPAM.Don't use all capital letters. It looks like you are shouting or yelling and is rude.Don't use abbreviations. It's considered lazy. Buyers do not like to do business with lazy people. The question is, if this exporter is so lazy that he writes "B. Rgds" instead of "Best Regards" is he also too lazy to make a good product?Don't use free e-mail addresses. They are not trusted. Examples are goldentextile@yahoo.com.Don't make the sender guess where the e-mail is going. For example, with webmaster@goldentextile.com the message could be going anywhere in the company. Buyers like to know where the message is going. Always have specific addresses like "sales@goldentextile.com".Don't use different colors and different font sizes on your message. It's considered childish and unprofessional. Use one size and all black.Don't use a colored background. Again, it's considered unprofessional. In addition, they can be hard to read. Always use a white background with black text.
美国人写商业信函Paragraph One: Attracting AttentionThe first sentence must get the reader's attention. Asking a question in which the answer is guaranteed to be "yes" is a good way to start. "Would you like to improve your life?" The opening paragraph, in fact the first sentence, should excite curiosity or attract the attention in some way that will make the reader continue to read the letter.The most difficult paragraph to write in a sales letter is the first one. You have just a few seconds to get the reader's attention.Would you like to see your factory's production increase by 15% or more?Wouldn't you prefer to have your wedding pictures taken by the leader in the field?Another way to start a sales letter is to write a sentence that will surprise or shock the reader.In 1996 we helped over 250 small businesses like yours to increase their productivity.Since 1991 we have grown from a small printing company to one of the largest publishing houses in the city.If you are contacting the customer for the first time or if your company is unknown, you might start with a general introduction of yourself.Example A:Alfred's Textile Marketing Co. Ltd. is a leading Russian manufacturer and exporter of socks and hosiery. The range of our product line, good quality, and competitive prices have made us one of the fastest growing companies of its kind in Russia.Example B:Floppy Textile Buying Agency, established in 1987, is one of the fastest growing agents in India. We currently represent a number of major European importers, such as Fe Fe LaMew Mail Order of France and others.Other Examples:The ABC Trading Company was founded in 1986 to serve the construction industry in New York state. Since then we have expanded our market year by year to where we now have customers in 12 countries around the world.Paragraph Two: Building Interest and DesireThe second paragraph must convince the reader of the value of the product. When you have succeeded in getting the reader's attention, you must hold that attention. The best way to hold it is to build interest by describing your product so that the reader can virtually experience it. Use colorful, descriptive words.In paragraph two you must show the reader that he/she either- needs your product (a car)- could use your product (an easier inventory system)- should not be without your product (insurance)OR - would benefit from your product (a new line of clothes he/she could sell)Sentence by sentence you lead the reader through your sales pitch. If he closes his eyes he can see that new car, going home earlier because of his new inventory system, the comfort of having insurance, and increased sells because of the new line of clothes.Example A
ocated in Moscow, we produce a wide variety of socks and hosiery items in a cotton-woolen-nylon blend for men, women, and children. These socks are of good quality, are popular with customers, and sell well. Our total production averages 10 million pairs per year, 70% for export and 30% for the domestic market.Example B:We are happy to announce that we are now offering this same service to American import companies like yours. From our office in New Deli, the heart of low cost and good quality ready- to-wear garments, we can supply your company with whatever kind of apparel you would like.Paragraph Three: Convincing the ReaderIf you have done your work well to this point, the reader is already interested and is partially convinced. You must convince readers that it is to their advantage to buy your product or use your service.If the reader has read your letter to this point then he/she is interested in your product. Paragraph three convinces him/her to buy it. It is here that you show what buying your product would mean to the reader.Example B:The wide range of Indian export companies that we work with insure you of getting just the items that you are looking for. Whether it be baby wear, children's wear, ladies and men's outer and underwear, leather wear, socks, belts, bags, shoes, or household items such as bed linen, towels, bathrobes, or table clothes we can make sure that you get the quantity you need at the best possible price. And our staff of quality controllers insure that the garments are well made.Other Examples:The machine that we sell is called the Safehouse. It turns the lights on at your house at night when you're coming home. And you can reverse the process when you leave, turning off the lights when you have locked the door, gone down the steps, and left the yard. Amazingly, the Safehouse weighs only 150 grams and fits easily in your pocket or purse.Paragraph Four: Directing Favorable ActionYou have now reached the point where if your letter was successful, you must move the reader to act. The fourth paragraph must tell the reader what to do to get the product. Tell the reader exactly what you what him/her to do and make it easy to do. The desired action is go to your web site to get more information and, hopefully contact you for specifics or to place an order. Even the most highly motivated and excited customer will not act if the action you are requesting is too difficultExample A:Our company is expanding its market to include the United States and we would like very much to do business with your company. Enclosed is our price list (brochure) describing our wide range of products. I would welcome the opportunity to introduce you to our line socks and hosiery. For more information or to place an order, please visit our web site at www.nicesocks.com..Example B:If you would like to take advantage of the services that Floppy Textile Buying Agency has to offer your company, please log on to our web site at www.floppytextile.com or contact us by fax at (56/324) 785 48 96. Thank you. We look forward to hearing from you.Other Examples:To order, please go to our web site at www.swimsuit.com, or fill out the enclosed order form and send it by fax or post to our office in Washington. Before you know it, you will be wearing this beautiful men's business swim suit - and feeling like royalty;A Typical Well Written Letter for An AgentStar Textile Exports, established in 1987, is one of the fastest growing agents in Turkey. We currently represent a number of major European importers, such as Blue Cloud Mail Order of France and others.We are happy to announce that we are now offering this same service to American import companies like yours. From our office in Istanbul, the heart of low cost and good quality ready-to-wear garments, we can supply your company with whatever kind of apparel you would like.The wide range of Turkish export companies that we work with insure you of getting just the items that you are looking for. Whether it be baby wear, children's wear, ladies and men's outer and underwear, leather wear, socks, belts, bags, shoes, or household items such as bed linen, towels, bathrobes, or table clothes we can make sure that you get the quantity you need at the best possible price. And our staff of quality controllers insure that the garments are well made.If you would like to take advantage of the services that Star Textile Buying Agency has to offer your company, please go to our web site at www.startextile.com, or contact us by fax at (90/212) 123 45 67.Thank you. We look forward to hearing from you
;A Very Simple Sales LetterDear Sirs,We are a Polish company that specializes in making men's shirts and would like to tell you about our line of products.Our products are special because they are made of good quality cloth . In the 15 years that we have been selling our products we have made a good name for ourselves in countries around the world.Enclosed is a price list and brochure. If you would like to place an order or receive more information, please log onto our web site at www.polishshirts.com, or contact us by telephone.Sincerely yours;A Simple Proposal LetterDear Mr Customer:Thank you for your interest in our company. Enclosed is the proposal that you requested.The Model XR 17 is designed to help those companies who want to sell the latest model on the market, at the best possible price. This low-cost machine is made in Germany - the land of good quality machines.This model sells well because:the price is competitivethe technology is state-of-the-artthere is a great demand for such a machine.We hope that you will soon join the growing list of companies that are selling our model XR 17. If you would like more information, please visit our web site at www.modelxr17.com or contact us directly.Sincerely yours,
还有最后一条,和外国人写商业信函的忌讳和现在过时的信函用语,将于此文章加精后发布!Just like there are good ways to sell to the USA () there are also bad ways to sell. Here are a few of them starting with the worst
on't Send Mass E-mail Mailouts (SPAM)A good e-mail marketing strategy can be very effective in finding new customers. For a list of some importers and wholesalers in the USA and their e-mail addresses But these e-mails should be personalized (addressed to that company) and sent on a one by one basis.You should NOT gather several e-mail addresses together and send a message to all of them at once. Importers HATE to get e-mails like this trying to sell them something. It's called SPAM and it is not an effective way of marketing your product. It called "poor man's marketing". In addition, it is illegal in the US.Think of it this way. When is the last time you ordered a product from someone who sent you a SPAM e-mail message? Probably you never have. And importers do not order products from SPAM e-mail messages either.To find out how to use e-mail as an effective marketing tool Don't Send A FaxThis is a step up from e-mailing, but is still a bad way to try to sell your products. Faxed pages are only black and white and you can send only one or two pages. Usually exporters can send a nice brochure by mail (the preferred way of marketing) for the same price as they pay for long distance telephone charges to send a fax. Avoid sending your sales letters by fax.Don't Send Sales Letters that Have Spelling/Grammar Mistakes or Use Out-of-date EnglishThe sales letter that you send to a prospective buyer is your representative of your company. If it looks good then you look good. If it looks bad then you look bad. For a sample of a good marketing letter Check your letter to make sure there are no spelling mistakes. Do not use abbreviations like you are using a telex. For example, using "pls" for please and "u" for you make the importer think that you are lazy.Do not use out-of-date sentences like "Would you be so kind..." and "Under separate cover please find..." These old sentences show that you are old fashioned.Never push the importer to do something. Sentences like, "I am looking forward to your favorable reply" are pushy and should not be used. Never use words like "prompt", "ASAP", "at your earliest convenience" etc. They are rude and pushy. US importers are professionals. They will answer you because it's the business-like thing to do. Not because you push them.Don't Send Letters that Use the Word "introduce" in the Opening ParagraphLetters that start something like "We would like to introduce ourselves" are in fact screaming "I'm a boring sales letter!" Do not use the word "introduce" when trying to sell your products. It's an immediate turn off;Here is a list of words and phrases that you should not usebecause they are old-fashion or rude(in red, like blood because if you use them yourchange of success is dead).Under it is the modern word or phrase that you should use(in green, like US money because if youuse them you'll get orders).Would you be so kindPleaseI would like to take this opportunity to...(thank you for)Don't use this at all. Start with your sentence.
Thank you for...
kindly (X)
pleasethank you in advance (X)
;Don't use it. 9;s impossible to thank someone before they do something!)
acknowledge receipt of (X)Thank you for
advise (X)say, tell, let us know
am in receipt of (X)I have received
as per (X)as, according toat this time (X)now
due to the fact that (X)as, because, since,
duly (Don't use it.41;
enclosed please find (X)enclosed, here -
单笔业务利润粗算办法(转)
2006-02-28
单笔业务利润粗算办法
发布时间:2005-12-27 9:56:00 来源:国际进出口贸易网
目前大多数外贸公司的外销业务的利润,主要在退税一块,当然也有些供不应求或高科技的产品,可能会有差价或附加利润.在大家都在低价倾销的情况下,这样的产品真的是凤毛麟角.如果哪位朋友有这样的产品或项目,一定跟朋友介绍推荐,先谢了.
考虑到其它业务成本如银行费用\运费等,单笔业务外贸公司的利润大概如下:
结汇收入+退税收入-业务成本-收购成本 退税收入=收购成本(增殖税发票金额)/1.17*退税率 打个比方,出口USD10000的玩具,外贸公司从玩具厂的收购价格是RMB85000,而实际上结汇之后外贸公司的RMB结汇收入只有RMB82700左右.玩具目前的退税率为15%,那么还有85000/1.17*15%=10897.44元的出口退税收入.也就是说外贸公司此笔出口业务的毛利润为(82700+85000/1.17*15%)-85000=8597.44元.
换汇成本=出口成本(包括收购成本和业务成本)/出口收入 就上面那笔业务来说,毛出口换汇成为:85000/10000=8.5
这里介绍粗弱估算单笔业务利润的方法:
报价=工厂收购价/换汇成本
保本换汇成本=外汇牌价(就按8.26算)*(1+退税率)
利润=出口销售收入*(保本换汇成本-实际换汇成本) 对于15%的退说率的产品,保本的换汇成本为8.26*(1+15%)=9.50元左右,也就是说,如果如果你按9.50的换汇成本报价,那么你最多也就是报本的几个;如果你按8.7的换汇成本计算,你的每个美金的毛利润为0.8元RMB左右,那么出口USD15000你就有大约RMB12000的毛利润.这只是一个可供参考的快速计算方法.我们财务的计算办法比我复杂的多,但殊途同归.结果差的不多.
现在我跟业内的朋友们聊天时,大家相互问的最多的一句就是:你现在做到几了?大家摇头苦笑,哎!我都算到9.3了,客人还嫌价格高了!曾经有个朋友,出口一笔USD38000的电缆到TURKEY,居然做到7,我们都当他是老大了.算算就这笔业务的利润,够我们做个10万美圆也赚不到.
如今沿海一带的外贸公司,大多还能*自营业务维持,顶多不济也有代理业务赚些钱.而内地和中西部的外贸,大多要么完全*收代理费过日子,要么就*卖卖配额核销单甚至广交会的摊位勉强支撑了. -
各国的贸易网4(转)
2006-02-27
英国贸工部
网 址:http://www.dti.gov.uk/infoage/index.htm Corporate Information:包括美国、加拿大、德国、日本、英国、法国、意大利的总体介绍,覆盖三十五万家企业,有研究报告、商业信息等。
网 址:http://www.corporateinformation.com/ 英国投资管理机构(Invest in Britain):官方网站。
网 址:http://www.invest.uk.com/index_flash.html Hoover U.K.:可查询65000家企业信息。
网 址:http://www.hoovers.co.uk/ Open.gov.uk:中央计算机和通讯机构(CCTA)提供的一项服务,可在网上查询英国政府公共信息的网站。用户可按主题或政府组织部门进行搜索。
网 址:http://www.open.gov.uk/
爱尔兰 爱尔兰都布林商会
网 址:http://www.dubchamber.ie/ Irish Business on the Web :可按字母和分类查询。
网 址:http://www.ita.doc.gov/ Irish Trade Board:爱尔兰贸易网站,可提供各类信息(英文)。
网 址:http://www.itw.ie/
法国 法国科技贸易促进处
网 址:http://www.cfme-actim.com/
电子信箱:orientation@cfme-actim.com 巴黎工商协会
网 址:http://www.ccip.fr/home/index.html 最好的法国出口企业
网 址:http://www.france.abcexports.com 法国经济金融部(Ministry of Economy and Finance)
网 址:http://www.finances.gouv.fr/ 法国纺织品制造协会
网 址:http://www.textile.fr/textil_a.htm 法国外贸局
网 址:http://www.cfce.fr/
德国 德国工业技术和商业中心(FIZ Technik):由企业家组织,工程师专业协会和工业研究与发展中心共同成立,由德国经济部资助的一个非赢利组织。
网 址:http://www.fiz-technik.de/index_e.htm Business Links to Germany:为经济合作和经济发展服务。
网 址:http://www.integration.org/germany.htm 德国外贸信息处
网 址:http://www.bfai.com/home_b3.htm 波恩经济发展组织
网 址:http://www.sfg.de/englisch/start800.html
比利时 比利时经济部(Invest in Belgium):官方网站,为外国投资者提供综合信息。
网 址:http://ib.fgov.be/ 比利时企业议院 (Digital Chamber Network)有30,000多家企业。
网 址:http://www.cci.be/ Infobel.com:提供多种方式查询比利时的企业。
网 址:http://www.infobel.com/belgium/
荷兰 荷兰商业(Holland Business)
网 址:http://www.hollandbusiness.nl/ 荷兰外贸协会
网 址:http://www.hollandtrade.com/ 荷兰促进从发展中国家进口组织
网 址:http://www.cbi.nl/ 荷兰黄页(Detch Yellow Pages)
网 址:http://www.markt.nl/ 荷兰外国投资局(The Netherlands Foreign Investment Agency) (NFIA)
网 址:http://www.nfia.com/index.html
芬兰 芬兰投资局(Invest in Finland Bureau)官方网站
网 址:http://www.investinfinland.fi/ 芬兰外贸协会
网 址:http://www.exports.finland.fi/site/main/ 芬兰商贸联合会(Federation of Finnish Commerce and Trade) (FFCT):是一个包括了批发商和零售商的全国性组织。
网 址:http://www.kaupankl.fi/
通讯地址:Mannerheimintie 76 A P.O. BOX 150 00251 HELSINKI
Tel. +358 9-431 560
Fax +358 9-4315 6302
电子信箱:guy.wires@kaupankl.fi
希腊 希腊商业指南(Eversi-The Greek Business Directory)
网 址:http://www.evresi.gr/
葡萄牙 Buying from Portugal
网 址:http://www.portugal.org/
西班牙 Canerdata Online
网 址:http://www.camerdata.es/ 西班牙工业(Spaindusty)
网 址:http://www.spaindustry.com/
马耳他 马耳他对外贸易促进会(The Malta External Trade Corporation) (METCO)
网 址:http://www.metcowww.com//start.htm 马耳他商业(Malta Business)
网 址:http://malta.co.uk/malta/srv2.htm 马耳他黄页(Malta Yellow Pages)
网 址:http://www.maltayellowpages.com/
挪威 挪威公司指南(Norway Companies directory)提供挪威公司的企业名录。
网 址:http://www.gulesider.no/search.jsp?spraak=3 挪威贸易协会
网 址:http://www.exportnet.ntc.no/cgi-bin/wbch.exe?page_id=5
瑞典 瑞典出口商指南(Swedish Export Directory):由瑞典贸易委员会主办。
网 址:http://sed.swedishtrade.se/index.htm 瑞典中国贸易委员会
网 址:http://www.sctc.se/
丹麦 丹麦工业协会
网 址:http://www.osec.ch/
冰岛 冰岛贸易委员会
网 址:http://www.icetrade.is/islenska/default.htm
奥地利 Elektronisches Telfonbuch 提供企业查询的网站。
网 址:http://www.etb.at/
俄国 国际商业网(Internet Business) 有75万余家企业信息。
网 址:http://www.buscenter.net/ 俄罗斯商业合作组织
网 址:http://www.rbcnet.ru/eng_home.htm 圣彼德堡工商会
网 址:http://www.spbcci.ru/ 波罗地海商会
网 址:http://www.accufind.com/
立陶宛 立陶宛发展署
网 址:http://www.lda.lt/
爱沙尼亚 爱沙尼亚工商协会
网 址:http://www.koda.ee/
拉托维亚 拉托维亚工商会
网 址:http://159.148.129.14/ltrk/index.html
保加利亚 保加利亚工业协会(Bulgarian Industial Association)
网 址:http://www.bia-bg.com/ 保加利亚贸易指南(Bulgaria Trade Directory):由保加利亚工商会(bulgarian chamber of commerce and industry)建立,可查询保加利亚的企业的名录。
网 址:http://www.bcci.bg/ 保加利亚商业指南(Bulgaria Business Guide):由保加利亚外国投资局(bulgaria foreign investment agency)建立。
网 址:http://www.bfia.org/
匈牙利 匈牙利工业贸易旅游局
网 址:http://www.ikm.iif.hu/english/
捷克 捷克贸易促进局
网 址:http://www.tpo.cz/
克罗地亚 克罗地亚经济协会
网 址:http://www.hgk.hr/
斯洛文尼亚 斯洛文尼亚贸易投资促进局
网 址:http://www.sigov.si/tipo/slo/index.html 斯洛文尼亚工商会:有企业名单(中文)。
网 址:http://www.gzs.si/china/
罗马尼亚 罗马尼亚工商协会
网 址:http://www.ccir.ro/
波兰 基础发展局(Municipal Development Agency)
网 址:http://www.ark.com.pl/ark/index.htm
通讯地址:Municipal Development Agency Nowy ?wiat 42 00-363 Warsaw Poland
Tel.(+48 22) 828-38-95, 828-38-96, 828-38-97
Fax (+48 22) 622-54-95
电子信箱:mda@ark.com.pl 波兰商业联合会(Poland Master Page)
网 址:http://www.masterpage.com.pl/ Polish Business
网 址:http://business.poland
-
各国的贸易网3(转)
2006-02-27
54 KM25 http://www.km25.com/offer/f_total.html 55 GLOBALTRADEWEB http://www.globaltradeweb.com/ 56 SW365 http://www.sw365.com/ 57 TRADE OFFER http://www.tradeoffer.com/ 58 TRADE-INDIA http://www.trade-india.com/bbsnew/bbsindex.html 59 GBOT http://www.gbot.net 60 E-WORLDTRADE http://www.e-worldtrade.com/ 61 EURO TRADE http://www.eurotradeleads.com 62 IMPORT LEADS http://www.importleads.com/ 63 TRADEPOINTTHAILAND http://www.tradepointthailand.com 64 MERCOSUR http://www.mercosurb2b.com 65 WORLD CHAMBERS http://www.worldchambers.com/ 66 WTCA http://iserve.wtca.org/tradeops/ 67 AFACERI ONLINE http://www.afacerionline.com/ 68 PPPINDIA http://www.pppindia.com/trade/trade.html 69 ASIA WEB http://www.asiaweb.com.tw 70 TRADEEASY http://www.tradeeasy.com/jsp/tehome.jsp 71 E-TRADER http://www.e-trader.com 72 IBNET http://www.ibnet.com/home/splash.htm 73 ASIA BUSINESS http://www.asia-business.com 74 BUYSELLEX http://buysellex.com/nonmember_index.asp 75 FITA http://www.fita.com/ 76 MEDITERRANEAN TRADE BOARD http://www.eidinet.com/ 77 TWWORLDTRADEAA http://tw.worldtrade.aa.com 78 PREMIERBC http://www.premierbc.com 79 TURKISH FOREIGN TRADE http://www.turkishforeigntrade.com/ 80 EBIZ4BIZ http://www.ebiz4biz.com -==============================51 TRADE-BOARD http://www.trade-board.com/ ;52 SUMATERA-INC http://www.sumatera-inc.com/ ;53 CHINABUSINESS http://www.chinabusiness.org/english.htm ;54 KM25 http://www.km25.com/offer/f_total.html ;55 GLOBALTRADEWEB http://www.globaltradeweb.com/ ;56 SW365 http://www.sw365.com/ ;57 TRADE OFFER http://www.tradeoffer.com/ ;58 TRADE-INDIA http://www.trade-india.com/bbsnew/bbsindex.html ;59 GBOT http://www.gbot.net ;60 E-WORLDTRADE http://www.e-worldtrade.com/ ;61 EURO TRADE http://www.eurotradeleads.com ;62 IMPORT LEADS http://www.importleads.com/ ;63 TRADEPOINTTHAILAND http://www.tradepointthailand.com ;64 MERCOSUR http://www.mercosurb2b.com ;65 WORLD CHAMBERS http://www.worldchambers.com/ ;66 WTCA http://iserve.wtca.org/tradeops/ ;67 AFACERI ONLINE http://www.afacerionline.com/ ;68 PPPINDIA http://www.pppindia.com/trade/trade.html ;69 ASIA WEB http://www.asiaweb.com.tw ;70 TRADEEASY http://www.tradeeasy.com/jsp/tehome.jsp ;71 E-TRADER http://www.e-trader.com ;72 IBNET http://www.ibnet.com/home/splash.htm ;73 ASIA BUSINESS http://www.asia-business.com ;74 BUYSELLEX http://buysellex.com/nonmember_index.asp ;75 FITA http://www.fita.com/ ;76 MEDITERRANEAN TRADE BOARD http://www.eidinet.com/ ;77 TWWORLDTRADEAA http://tw.worldtrade.aa.com ;78 PREMIERBC http://www.premierbc.com ;79 TURKISH FOREIGN TRADE http://www.turkishforeigntrade.com/ ;80 EBIZ4BIZ http://www.ebiz4biz.com ;81 B2G PLACE http://www.b2gplace.com ;82 YESCO LTD http://www.yescoltd.com ;83 WTDB http://www.wtdb.com/tradecenter/tradeopp.htm ;84 IMPORT NEWS USA http://www.importnewsusa.com/ ;85 ASIAVILLE http://www.asiaville.com/trademart/index.html ;86 YEBOSS http://www.yeboss.com ;87 IMPEXTRADE http://www.impextrade.com/ ;88 NET GLOBAL TRADE http://www.netglobaltrade.com ;89 TRADE MAMA http://www.trademama.com ;90 CLICKIT http://www.clickit.com/touch/connect.htm ;91 SSR HOLLAND http://www.ssrholland.com ;92 ASIAN VENDORS http://www.asianvendors.com ;93 TRADE PIKE http://www.tradepike.com/BulletinBoard.asp ;94 OWENS http://www.owens.com ;95 GLOBALTRADEVILLAGE http://www.cometotrade.com/ ;96 WTN-DE http://www.wtn-de.com/ ;97 EDGARS http://members2.boardhost.com/5five/ ;98 GO4WORLDBUSINESS http://www.go4worldbusiness.com/www.thehun.com44 WORLD TRADE AA http://www.worldtradeaa.com/ ;45 SINOSOURCE http://www.sinosource.com/ ;46 USERS4 http://users4.cgiforme.com/mideast/cfmboard.html ;47 ALLPRODUCTS http://www.allproducts.com/lead/TradeLeads.html ;48 DREAMMART http://www.dreammart.com/ ;49 ASIATRADE http://asiatrade.com/Mkt.html ;50 HUB DEAL http://www.hubdeal.com ; http://argentina.usaexportimport.com (Argentina) http://australia.usaexportimport.com (Australia) http://belgium.usaexportimport.com (Belgium) http://brazil.usaexportimport.com (Brazil) http://canada.usaexportimport.com (Canada) http://chile.usaexportimport.com (Chile) http://china.usaexportimport.com (China) http://colombia.usaexportimport.com (Colombia) http://czechrepublic.usaexportimport.com (Czech Republic) http://denmark.usaexportimport.com (Denmark) http://ecuador.usaexportimport.com (Ecuador) http://egypt.usaexportimport.com (Egypt) http://france.usaexportimport.com (France) http://newzealand.usaexportimport.com (New Zealand) http://pakistan 发帖时间 - 2005-2-2 16:32:36 信息 回复 引用 编辑
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欧洲 国际商会
网 址:http://www.iccwbo.org/ 国际商会书店:有联合国及各个国家的信息。
网 址:http://www.iccbooks.com/ 欧洲商会:包括有34个国家商会,1300个工商组织,14000000家企业。
网 址:http://www.eurochambres.be/
联系方式:EUROCHAMBRES Rue Archimède 5 Box 4, B-1000 Brussels (Belgium)
Tel: (+32-2) 282.08.50
Fax: (+32-2) 230.00.38
电子信箱:eurochambres@eurochambres.be 世界工商会
网 址:http://www.worldchambers.com/ 欧洲商业指南(Euro Pages) 包括欧洲30个国家的500,000家企业名录的网站, 可按产品或公司名查询。
网 址:http://www.europages.com/ 托马斯欧洲企业名录(Thomas Register of European Manufactures)欧洲工业企业买家指南,包括了欧洲境内17个国家的180,000 个工业产品供应商的资料。
网 址:http://www.tremnet.com/ 英国 伦敦商会:其中包含了一系列分会。
网 址:http://www.londonchamber.co.uk/indexx.htm 英国出口商协会:有收费信息(以邮件列表方式递送)。
网 址:http://www.export.co.uk/
电子信箱:institute@export.org.uk 英国贸易协会联合会
网 址:http://www.export.co.uk/
电子信箱:gftuhq@gftu.org.uk -
各国的贸易网2(转)
2006-02-27
http://usaexportimport.com/opps/index.php ABC ABC Asia MarketplaceCentIntl Trade Charlotte International CH – Non Food China Inc. China Tradenet China-Fish Close-Outs-Net Do it better Digi Lead Dubai Chamber of Industry East Europe -Romania EC-21 Egyptian Trading Directory Euro Trade CenterSerra Swissinfo IEBBS Surplus Closeout Find Surplus-Foods Taiwan Trade Taiwan Tradeboard Tradeleads Trade-Linker Tradecompass Trademonitor Tradepost-Chat Trade Port Trade India Trade Zone Timbernet - Timber- and wood-products Traderjoe - Food and very detailled informationTrade Easy Trade Smart Trading Floor Trade Info Trade-Leads-Locater Trade USA Trade US UITC UN Board US-Fish US Dept. Agriculture W-T-C Webquarry Welcome Thailand World Trade Database World Trade Zone World Trading World Trade Center www.wtvusa.com Wine & Food Wine-board World Trade Analyzer www.dirs.com/imex>http://www.1worldlink.cowww.dirs.com/imex www.abcexports.com www.alibaba.com www.atradesource.com www.aernet.com www.asiatrading.com www.b2gplace.com www.buyersguide.com centretrade.com www.chinaproducts.com www.commercenetindia.com www.commerce2000.net www.eckorea.net www.ecbizz.com www.ecemirates.com www.exim.net www.GlobalBusinessWeb.com www.globalcon.com www.GlobalContact.com www.ginfo.net www.hollandexports.com www.india-exports.com www.informest.it www.age.co.il commerce.ktnet.co.kr www.latinexport.com www.miesys.com www.miamiweb.com www.naftaconnect.comHKSeekManufactureMeet World TradeOffer21Rusbiz SW365 Trade Easy TradesourcesTradeZone Import Export Message Board Startpage Worldwide Business All Products Online International Trade Leads EC21 Korea''''''''''''''''s Global Electronic Commerce Optima european trade board PPPindia International Trade Board Menara Business International Bulletin Board Taiwan Commerce Trade OpportunityExtrem Trade Board East Europe, Romania.Alibaba - Trade Leads Exchange CIT Bulletin BoardTrade lead Bulletin BoardWorldbid Trade Leads Bulletin Board Bulgarian Industrial Association Message Board BidMix Import Export Trade Leads BizBB - Business Bulletin Board East European Trade Board EWTRADE Import Export Message Board Business Meeting Japan Message Board Chinamarket Import Export Bulletin Board Trade-India Trde Leads Trade Offer Bulletin Board Commerce Online (B2B) Trade Board Offer 21 Trade Leads message Board One To World-Global B2B Market Place Walesworldwide.com Import Export Trade LeadsBeautyB2BALIBABA http://www.alibaba.com 2 EC EUROPE http://www.eceurope.com/ 3 ETO COMMERCE http://eto.commerce.com.tw/ 4 TRADE UK http://tradeuk.brightstation.com/ 5 EC PLAZA http://www.ecplaza.net/ 6 ECROBOT.COM http://www.ecrobot.com 7 WORLDBIZCLUB http://www.wbc.com/ 8 WORLD BID http://www.worldbid.com/ 9 EC21 http://www.ec21.net/ 10 FOREIGN-TRADE http://www.foreign-trade.com/ 11 BUSY TRADE http://www.busytrade.com/ 12 COUNTYWEB http://tradeboard.countyweb.co.uk 13 BS-OFFICE100 http://www.bs-office100.com 14 NETTRADE 21 http://www.nettrade21.net/ 15 NUDEAL http://www.nudeal.com/welcome/ 16 FREE TRADE FRONT http://www.freetradefront.com/ 17 BPGTO NETVIGATOR http://bpgto.netvigator.com/ 18 GO 4 WORLD BUSINESS http://www.go4worldbusiness.com 19 TRADELEAD http://www.tradelead.com/ 20 EXTREM http://www.extrem.ro/msg.htm 21 EUROTRADELEADS http://www.eurotradeleads.com 22 ASIA TRADE http://www.asiatrade.com/ 23 EXPORT http://www.export.com 24 BIDMIX http://www.bidmix.com 25 BIG EXPORT http://www.bigex.com 26 INTL-TRADE http://www.intl-trade.com/l 27 BEST CLEARANCE http://www.bestclearance.com 28 FIND OFFER http://www.findoffer.com/ 29 MANUFACTURE http://manufacture.com.tw/trade-opportunity.htm 30 SWISSS INFO http://www.swissinfo.com 31 WORLD TRADE AA http://www.worldtradeaa.com/ 32 CASANET http://www.casanet.net.ma/businessIntl.asp 33 CENTRETRADE http://centretrade.com/cgi-local/forum.cgi 34 CYBERTRADEZONE http://www.cybertradezone.com/default.asp 35 GOLDEN TRADE http://www.golden-trade.com 36 EXTRADE http://www.extrade.net/ 37 BIZ-CHANNEL http://www.biz-channel.com/ 38 TRADEZONE http://www.tradezone.com/ 39 EC TRADE http://www.ectrade.com/ 40 IMPORT TRADE BOARD http://www.itradeboard.com/ 41 ASIANNET http://www.asiannet.com/infocenter/ 42 CHINA VISTA http://www.chinavista.com/ 43 IEBB http://www.iebb.com.tw 44 WORLD TRADE AA http://www.worldtradeaa.com/ 45 SINOSOURCE http://www.sinosource.com/ 46 USERS4 http://users4.cgiforme.com/mideast/cfmboard.html 47 ALLPRODUCTS http://www.allproducts.com/lead/TradeLeads.html 48 DREAMMART http://www.dreammart.com/ 49 ASIATRADE http://asiatrade.com/Mkt.html 50 HUB DEAL http://www.hubdeal.com 51 TRADE-BOARD http://www.trade-board.com/ 52 SUMATERA-INC http://www.sumatera-inc.com/ 53 CHINABUSINESS http://www.chinabusiness.org/english.htm -
各国的贸易网1(转)
2006-02-27
以下是我复制别人发的BBS的,,在止对原创作者表示感谢Business-in-Asia.com商业网站:提供各国的贸易信息,可链接到多个数据库
网 址:http://www.business-in-asia.com/index.htm
电子信箱:info@以下是我近一个月收集的商业网站,和大家分享:
1. http://www.ecplaza.net 该网站是网络上最早的贸易机会综合网站之一,以服务于韩国、中国等亚洲国家为重心。
2。http://www.tradecompass.com Trade Compass是世界著名的商业贸易网站。
3。http://www.globalsources.com 环球资源不用说了吧,它有亚洲最大的商品信息数据库。
4。http://www.ec21.com 是一个全世界范围的电子商务平台。
5。http://www.tradezone.com 是国际贸易领域的一个非常全面的英文网站。
2. 我以前在别的网站转下来的,我已经把试验结果注明,希望对你有帮助。
3. http://www.afacerionline.com/(需要注册)
http://www.ajemalaga.org/web.directory/(由google掌控)
http://www.webcrawler.com/info.wbcrwl/(很好的搜索引擎,可以再搜索)
http://www.bidmix.com/(已注册)
http://www.bomis.com/rings/(很多方面的索引)
http://www.business.com/(综合性的,针对性不强)
http://www.reference.com/Dir/Business/
http://www.business-to-business-resources.com/Business/Industries/Import_and_Export
http://www.chinalocator.com/(需要注册)
http://www.ebizasialink.com/(收费)
http://www.e-worldtrade.com/indexformal.php
http://www.exporterclub.com/(信息丰富,重复,更新慢)
http://www.silkroad21.com/(信息来源于其他B2B,即时性强)
http://www.tradezone.com/(可以发帖)
http://www.gtdirectory.com/(世贸指南)
http://www.exportleads.com/(免费,内容少)
http://www.tpage.com/(韩B2B有免费试用1月左右)
http://dmoz.org/
http://www.planetbiz.com/(世界综合,待)
http://www.ecplaza.net/(收费)
http://www.directhit.com/(post 免费,其余收费)
http://www.infobanc.com/index.htm(印度商业)
http://www.trade-opportunities.com/(各国信息)
http://www.tradepage.co.za/(非洲贸易)
http://www.bigex.com/(需要注册)
http://www.worldbid.com/(删)
http://www.66us.com.cn/(国内)
http://www.eidinet.com/tb/(免费张贴信息)
http://www.tradecompass.com(打不开)
http://www.gbot.net(无效链接)
http://www.commercialplace.com(各国语言的信息)
http://www.fita.org(不错的进出口信息交流站点)
http://www.globalmarket.com/(进口商免费注册)
http://www.ajemalaga.org/web.directory/(google 控制)
http://www.allproducts.com/(可用搜索)
http://www.alltheweb.com/(有效的搜索引擎)
4. 北美洲:最好的平台,那四搭客上市的,不过全都要收费的
www.worldbid.com
5. 中国制造网的知名度不错,客户相对的集中在欧美和中东!网站访问量相当高,而且在一些搜索引擎上都很容易找到!
6. http://www.trade.indiamart.com
英文姓名网站:::::
http://www.cycnet.com/englishcorner/background/femalename.htmhttp://www.1studio.net/forum/index.asp?MEMBER_ID=137967
http://www.1studio.net/homepage/02/index.asp?MEMBER_ID=140917
http://www.1studio.net/homepage/01/index.asp?MEMBER_ID=140917
http://www.1studio.net/bbs.asp?id=140917
http://www.1studio.net/me.asp?id=141047
http://www.1studio.net/homepage/03/index.asp?MEMBER_ID=141047
http://www.1studio.net/gbook/04/index.asp?MEMBER_ID=141047
http://www.1studio.net/forum/index.asp?MEMBER_ID=140917
Trade Reporting and Data Exchange
http://www.tradeinfo.com
为美国公司及制造商提供重要的进出口信息,以保持其竞争性并增加市场;其资料是以 CD-ROM 提供的。
http://win.mofcom.gov.cn/servlet/gts/959_1057_8cxbe5d83hCixoBiTI164/EBClist 世界买家网
http://www.tradeport.org ;
美国寻找广泛商业信息的网站。
http://www.exporthotline.com ;
免费注册会员制,提供各国外汇、海关等信息。
Water Technology
比利时医药化工大型企业 www.ucb.be 大型贸易商 www.arpadis.com 加拿大贸www.canadacolors.com 丹麦贸易商 www.chr-krogh.dk 医药中间体制造商 www.expansia.com 化工产品制造和销售企业 www.nittokasei.com.jp 著名化工企业www.mitsui-chem.co.jp 医药化工企业 www.nissanhem.co.jp 全球经销商 www.ube-ind.co.jp 韩国化工www.skcorp.com 南非经销商 www.proteachem.edx.co.za 汽巴公司 147.167.128.11 ICLwww.icidecorativepaints.com 壳牌公司 www.shellchemicals.com 英国贸www.platerchem.com 美国化工市场报道数据库 www.chemexpo.com 印底安纳大学 http://Indiana.edu/cheminfo/ 谢菲尔得大学 www.shef.ac.uk/chem/ 利物浦大学 www.liv.ac.uk/chemistry/links/links.html 医药文献摘要库 www.ncbi.nlm.nih.gov/pubmed 美国专利局 www.uspto.gov/patft/ 欧洲专利局 http://ep.espacenet.com 加拿大专利局 http://patentsl.ic.gc.ca 中国专利局 http://202.9***6.251:8080/cgi-bin/database.pl CHIN http://chin.icm.ac.cn 拜尔公司 www.bayer.com 西格玛公司 www.sigmaaldrich.com 巴斯夫公司 www.basf.com 德国贸易商 www.antraco.net 印度医药化工企业 www.dishmanpharmachem.com 染料助剂生产企业 www.chempon.com 印度贸易商 www.saigrp.com 死海溴化工 www.deadseabromine.com 日本著名化工企业 www.sdk.co.jp 日本贸易商 www.sumitomoseika.co.jp 染料生产企业 www.ksakai.co.jp 陶氏化学公司 www.dow.com 伊士曼www.eastman.com 美国贸易商 www.chemexpo.com www.wellworthproducts.com www.ulrichchem.com www.wilfrid-smith.co.uk www.sealandchem.com www.westprochem.com 化工信息资料库 www.info.cas.org 化工安全以及危险品数据库 www.chemsafety.gov 德国化工供求数据库 www.buyersgridechem.de 危险品特征数据库 www.portfolio.stanford.edu/100369 门户网站 www.chemacx.com 中毒化工产品数据库 www.opcw.nl 化工产品数据库 www.fobchemicals.com 美国加拿大化工联合会 www.cmahq.com 化工产品数www.chemfinder.com 化工企业产品数据库 www.chemical.com 化工产品数据库 www.chemsite.com美国化学会 http://pubs3.acs.org.8899 化学在线 www.chemicalonline.comhttp://usaexportimport.com/ (US-based Export/Import Portal) http://globalexport.usaexportimport.com/ (Global Export Import Directory) http://usaexportimport.com/opps/index.php (free trade leads) http://www.usaexportimport.com/exim/modules/newbb/ (USA Export Import Forums) http://germany.usaexportimport.com (Germany) http://greece.usaexportimport.com(Greece) http://india.usaexportimport.com (India) http://indonesia.usaexportimport.com (Indonesia) http://israel.usaexportimport.com (Israel) http://italy.usaexportimport.com (Italy) http://japan.usaexportimport.com (Japan) http://malaysia.usaexportimport.com (Malaysia) http://mexico.usaexportimport.com (Mexico) http://netherlands.usaexportimport.com (Netherlands) http://ukraine.usaexportimport.com (Ukraine) http://unitedkingdom.usaexportimport.com (United Kingdom) http://unitedstates.usaexportimport.com (United States) http://venezuela.usaexportimport.com (Venezuela) http://vietnam.usaexportimport.com (Vietnam) Rapidly Growing US-based Export Import Forums - free posting http://www.usaexportimport.com/exim/modules/newbb/ How to calculate Duties & Taxes?http://usaexportimport.com/duty_tax.php Export import resources http://usaexportimport.com/resources.html Export import tools http://usaexportimport.com/tools.html Recent U.S. Trade Leads ? http://usaexportimport.com/opps/recent.php -
昨晚看球赛
2006-02-27
许久没看德甲了,昨晚看了中视的德甲转播:沙尔克04对斯图加特.斯图加特1比0领先沙尔克04.打到下半场90分钟,沙尔克04守门员冲到对方门前准备做最后一搏.球开出后沙尔克04队员没能争到第二点被对方大脚开出.后卫赶紧回防.在斯图加特前锋逼抢之下不得不将球回传(忘了自己的守门员跑到对方门前了,自己是最后的一道屏障),球直接向空无一人的门前飞去,等到他意识到自己所犯的错误时已来不及:对方前锋快马跟上轻轻松松将皮球踢向对方的大门.真是送了一份大礼啊.
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增值税进项、销项税额的确认及会计处理(转)
2006-02-24
增值税是对从事销售货物,或者提供加工、修理修配劳务以及进口货物的单位和个人取得的增值额为计税依据征收的一种税。其税基为增值额,在实行过程中采用税款抵扣,即按流转额全额课税,但对纳税人购入的货物或应税劳务已纳的增值税予以扣除。其计算公式如下:
应纳税额=当期销项税额-当期进项税额
1 销项税额的确认及帐务处理
由于销项税额是按照销售额和规定的税率计算的,因此销项税额的确认问题就归于销售额的确认问题,总的原则为取得销售额或取得索取销售额凭据的当天。
1.1 销售货物或提供应税劳务
针对不同的结算方式,具体确定为以下几种:
1.采用预收货款,为货物发出的当天;
2.采用托收承付、委托银行收款结算方式的,为货物发出并办妥托收手续的当天;
3.采用交款提货结算方式的,为收到货款的当天;
4.采用赊销、分期付款结算方式的,为合同约定的收款日期的当天,相应帐务处理为:
借:预收帐款/应收帐款/银行存款
贷:产品(商品)销售收入
应交税金一应交增值税(销项税额)
5.将货物交付他人代销,为收到受托人送交的代销清单的当天,其帐务处理为:
借:应收帐款/银行存款
经营费用(代销手续费)
贷:商品销售收入
应交税金一应交增值税(销项税额)
6.提供应税劳务为提供劳务同时收讫销售额或取得索取销售额凭据的当天,其帐务处理为:
借:银行存款/应收帐款
贷:其他业务收入
应交税金一应交增值税(销项税额)
从以上论述,我们可以看出,销项税额的确认与销售额的确认即销售的实现是同步的,体现了权责发生制的原则。
1.2 视同销售行为
视同销售行为分为非会计销售的应税销售和会计销售的应税销售。前者不发生货币流入及增加收入,会计上也不作为销售收入核算,但税法为了平衡税负和保证税款抵扣的连续性而视同销售,计算应交的增值税。如:将自产,委托加工或购买的货物用于投资,无偿赠送他人;将自产货物用于非应税项目及用于职工福利等行为,其确认时间都为货物移送的当天,帐务处理为:
借:长期投资/营业外支出/在建工程/应付福利费
贷:产成品(库存商品)
应交税金一应交增值税(销项税额)后者指将自产,委托加工或购买的货物用于分配给股东或者投资者。会计上认为将货物直接分配给投资者与将货物出售后取得货币资产再分配给投资者,事实上并无多大的区别,虽无货币流入,但在会计上作为销售处理,于货物移送时:
借:应付利润
贷:产品销售收入
应交税金——应交增值税(销项税额)
2 进项税额的确认及帐务处理
当销售方销售货物或提供应税劳务时,对于购买方或受让方而言,就是购进货物或接受应税劳务,销售方收取的销项税额就是购买方支付的进项税额。但并不是购买方支付的所有进项税额都可以从销项税额中抵扣,只限于增值税扣税凭证上注明的增值税额。因此进项税额的确认应以取得增值税扣税凭证为准。
2.1 取得的增值税专用发票上注明的增值税额
1.采用预付帐款、托收承付结算方式及交款提货结算方式:
借:材料采购/商品采购
应交税金一应交增值税(进项税额)
贷:应付帐款/预付帐款
2.采用分期付款结算方式,取得商品时为:
借:库存商品
应交税金一应交增值税(进项税额)
贷:应付帐款
3.受托代销商品销售代销商品,开具专用发票时:
借:银行存款
贷:商品销售收入
应交税金一应交增值税(销项税额)
借:银行存款
贷:应付帐款
应交税金一应交增值税(销项税额)
向委托方送交代销清单取得专用发票时:
借:应付帐款
应交税金一应交增值税(进项税额)
贷:银行存款
代购代销收入(作自购自销处理时无此科目)
4.接受投资、捐赠和分配的货物,取得专用发票时:
借:产成品(库存商品)
应交税金一应交增值税(进项税额)
贷:实收资本/资本公积/利润分配
3 会计处理与税法规定的差异及对策
税法中,对于销项税额的认定与会计上的确认是一致的,但对于进项税额的确认却有具体规定,从而出现了在会计上可确认为进项税额,而税法不允许抵扣的情况。税法规定,工业企业购进货物必须在购进的货物已经验收入库后,才能申报抵扣进项税额,对尚未到达或尚未验收入库的,其进项税额不得作为当期进项税额予以抵扣;商业企业购进货物必须在购进的货物付款后(包括采用分期付款方式的,也应以所有款项支付完毕后)才能申报抵扣进项税额,尚未付款或所有款项未支付完毕的,其进项税额不得作为当期进项税额予以抵扣;购进应税劳务必须在劳务费用支付后才能申报抵扣进项税额,对尚未支付款项的其进项税额不得作为当期进项税额予以抵扣。
从以上分析中,不难看出进项税额的确认与购进同步,即会计上作为商品、材料购进的入帐时间,也就是进项税额的入帐时间,这样处理的结果导致了在会计上可确认为进项税额,而税法不允许抵扣的情况。使得“进项税额”专栏中反映的金额与实际可从销项税额中抵扣的税额不一致,即“进项税额”专栏的余额不仅包括了抵扣不完的进项税额,还包括了当期不得抵扣的进项税额。给财务人员的业务处理造成混乱,给计税工作带来困难。
而这部分不得抵扣的进项税额只是当期不允许抵扣,以后满足相应的条件时再予抵扣。因而它不同于“进项税额转出”属于永久不得抵扣的税款,可以看作是进项税额的抵扣在税法规定与会计处理上存在时间性差异。为能据实反映出当期可以抵扣的进项税额,需要设置“待扣税金”这一专栏,表明扣税凭证已经取得,但按税法规定暂时不得抵扣的进项税额,等货款付清或材料验收入库后再转入“进项税额”专栏。工业企业相应的会计处理为:
借:材料采购(买价)
应交税金一应交增值税(待扣税金)
贷:应付帐款/银行存款
货物验收入库时:
借:原材料应交税金一应交增值税(进项税额)
贷:材料采购
应交税金一应交增值税(待扣税金)
商业企业相应的帐务处理为:
借:商品采购
应交税金一应交增值税(待扣税金)
贷:应付帐款
实际付款时:
借:应付帐款
应交税金一应交增值税(进项税额)
贷:银行存款
应交税金一应交增值税(待扣税金)
对于采用分期付款结算方式,应于收到商品时:
借:库存商品
应交税金一应交增值税(待扣税金)
贷:应付帐款
在合同约定的收款日期,应
借:应付帐款
应交税金一应交增值税(进项税额)
贷:银行存款
应交税金一应交增值税(待扣税金)
对于其他情况,税法处理与会计处理相同,不再赘述。
从帐务处理看,设置“待扣税金”这一专栏,使得会计核算相对复杂化,但却使“进项税额”这一专栏准确反映出当期进项税额的数据资料,而使计税工作一目了然,解决了进项税额的确认在税法规定与会计核算上存在时间性差异的问题。
4 设置“待扣税金”的现实意义
增值税是价外税,不构成企业成本、费用的核算内容,但却会影响到企业的现金流量。对于销项税额的确认遵循了权责发生制原则,对于有些销售已成立但款项尚未收到的情况也要计交税金,实际是企业垫支了这部分税金。若本企业购进的商品款项尚未支付或者购进的材料尚未验收入库,则还要垫支当期不得抵扣的进项税额,这对于企业现金流转是不利的。税法之所以这样规定是为了保证国家及时足额地取得财政收入,企业作为纳税主体只能尽量避免垫支资金的可能。通过设置“待扣税金”专栏可以及时掌握企业垫支资金的动态,督促企业为结清货款及验收入库做出努力,进一步减少“待扣税金”专栏的金额。 -
付款 Payment Terms 术语汇总 (转)
2006-02-24
付款 Payment Terms(一)
Payment is to be effected (made) before the end of this month.
这个月末以前应该付款。
It's convenient to make payment in pound sterling.
用英镑付款较方便。
Now, as regards payment, we've agreed to use U.S. Dollar, am I right?
至于付款,我们已同意用美圆,对吗?
We may have some difficulties making payment in Japanese yen.
用日圆付款可能会有困难。
I've never made payment in Renminbi before.
我从未用过人民币付款。
We can't accept payment on deferred terms.
我们不能接受延期付款。
What's your reason for the refusal of payment?
你们拒付的理由是什么?
Collection is not paid.
托收款未得照付。
We don't think you'll refuse to pay.
我们相信你们不会拒付。
Only one refusal of payment is acceptable to the bank.
银行只接受一次拒付。
You ought to pay us the bank interest once payment is wrongly refused.
如果拒付错了,你们应该偿付我方的银行利息。
We'll not pay until shipping documents for the goods have reached us.
见不到货物装船单据,我们不付款。
We're worrying that a decline in prices might lead to refusal of payment.
我们担心市场价格下跌会引起拒付。
Of course payment might be refused if anything goes wrong with the documents.
如果单据有问题,当然可以提出拒付。
The equipment will be paid in installments with the commodities produced by our factory.
设备以我们工厂生产的产品分期偿还。
Words and Phrases
payment 支付,付款
to pay 付款,支付,偿还
dishonour 拒付
deferred payment 延期付款
progressive payment 分期付款
payment on terms 定期付款
payment agreement 支付协定
pay order 支付凭证
payment order 付款通知
payment by banker 银行支付
payment by remittance 汇拨支付
payment in part 部分付款
payment in full 全部付讫
clean payment 单纯支付
simple payment 单纯支付
payment by installment 分期付款
payment respite 延期付款
payment at maturity 到期付款
payment in advance 预付(货款)
Cash With Order (C.W.O) 随订单付现
Cash On Delivery (C.O.D) 交货付现
Cash Against Documents (C.A.D) 凭单付现
pay on delivery (P.O.D) 货到付款
payment in kind 实物支付
payment for (in) cash 现金支付,付现
pay...Co. only 仅付...公司
pay...Co. not negotiable 付...公司,不准疏通
pay...Co. or order (pay to the order of...Co.) 付...公司或其指定人
refusal 拒绝
the refusal of payment 拒付
the bank interest 银行利息
decline 下降,下跌
something goes wrong 某事上出问题,出现差错
commodity 产品
convenient 方便的
(二)
Now we have settled the terms of payment.
现在我们已经谈妥了付款条件。
Shall we have a talk about terms of payment today?
我们今天谈谈付款条件怎么样?
What is the mode of payment you wish to employ?
您希望用什么方式付款?
This is the normal terms of payment in international business.
这是国际贸易中惯用的付款方式。
We can't accept any other terms of payment.
我们不能接受其他的付款条件。
If you can't be more flexible, we won't accept your terms of payment.
如果你们不能灵活些,我们将不接受此种付款方式。
Words and Phrases
payment terms 支付条件,付款方式
the mode of payment 付款方式
flexible 灵活的,多变的
(三)
Please protect our draft on presentation.
请见票即付。
Your draft will be honoured on presentation.
你方的汇票见票即付。
The draft was discounted in New York.
汇票已经在纽约贴现。
Our draft No.36 was dishonoured.
我们的第三十六号汇票被拒付了。
The draft has not been collected.
汇票之款尚未收进。
We'll be unable to meet these draft.
我们无力兑付这些汇票。
We've drawn a clean draft on you for the value of this sample shipment.
我们已经开出光票向你方索取这批货的价款。
We've drawn on you for payment of the invoice amounting to $20,000.
我们已经按照发票金额20,000美圆向你方开出了汇票。
The draft has been handed to the bank on clean collection.
汇票已经交银行按光票托收。
You can draw on me just as if there were a letter of credit.
您就当作有信用证一样,向我开汇票托收。
We're sending our draft through Bank of China for documentary collection.
我们将汇票交中国银行按跟单托收。
We'll draw on you by our documentary draft at sight on collection basis.
我们将按托收方式向你方开出即期跟单汇票。
We'll draw a sight bill in favour of the Export Bank Singapore.
我们要开立一张以新加坡出口银行为收款人的即期汇票。
We've already remitted the amount by cheque.
我们已经将款以支票汇出。
We enclose a cheque for RMB200.
我们附上人民币200元的支票一张。
Words and Phrases
discount 贴现
draft 汇票
Promisory Note 本票
cheque 支票
clean bill 光票
documentary bill 跟单汇票
Sight Bill 即期汇票
Time Bill 远期汇票
Usance Bill 远期汇票
Commercial Bill 商业汇票
Banker's Bill 商业汇票
Banker's Bill 银行汇票
Commercial Acceptance Bill 商业承兑汇票
Bankers' Acceptance Bill 银行承兑汇票
invoice 发票
Proforma Invoice 形式发票
Sample Invoice 样品发票
Consignment Invoice 寄售发票
Recipe Invoice 收妥发票
Certified Invoice 证明发票
Manufacturers' Invoice 厂商发票
At sight 即期,见票即付
At...days (month)after sight 付款人见票后若干天(月)付款
At...days sight 付款人见票后若干天即付款
At...days after date 出票后若干天付款
At...days after B/L 提单签发后若干天付款
remittance 汇付
Mail transfer (M/T) 信汇
Demand Draft (D/D) 票汇
Telegraphic Transfer (T/T) 电汇
collection 托收
clean Bill for Collection 光票托收
Documentary Bill for Collection 跟单托收
Uniform Rules for Collection 《托收统一规则》
Collection Advice 托收委托书
Advice of Clean Bill for Collection 光票托收委托书
Collection Bill Purchased 托收出口押汇
Trust Receipt 信托收据
copy 副本
original 正本 -
外贸结汇 省钱有招(转)
2006-02-23
外贸业务中的“银行结汇费用”,及商品成本中所占的份额如何,一向是业内人士关注的问题。
有人说,做外贸生意是“大买卖”,区区一点银行费用,何足挂齿。但是,沿海外向型企业大多为“劳动力密集型”产业,风险大、成本高、利润薄,每一元钱都要精打细算,都要用在“刀刃”上,银行的“结汇费用”自然也不例外。同时,我们也不能“偷工减料
”,降低了银行在“安全快速收汇”中的功能,从而造成损失。
我有一位在外贸企业做会计的朋友,最近见面就叹息:“算算成本,银行结汇费用不小啊,可是,省却是不能省的”。平心而论,外贸业务中“银行费用”的开支与运作,也有不少“窍门”,使用得当,能达到“费半功倍”的效果。
窍门
结汇时挑选“合适的银行”
前段时间我在某地上课,那里有众多外资企业。一家日籍银行也到当地落户,开设了一间支行。一位在日资企业上班的学员告诉我,他所在的企业接到总部指令,要求他们把账户与“结算业务”,由“中资银行”转移到“日资银行”。
在与这家外商银行打了几次交道后,这位朋友与中资银行的收费率相比,不由大为感慨地说:“他们的收费标准,高得实在吃不消。”
众所周知,相同的服务品种,“外资银行”收费率普遍要高于“中资银行”。如电报费,中资行一般每个电报费为人民币120元,但是外资行多数超过人民币200元。可是,外商银行也有他们相对的“优势”,如,服务“软环境较好”,全球结汇“网络密,国外分、支机构及代理行多”等特色。而内地的一些“中资银行”,在做“国际结算业务”方面,大多是上世纪90年代后期和2000年初起步的,人才匮乏,国外的分支行及代理行的网络系统尚在筹建之中。因而,无论是收汇的质量、速度,还是在信息上都有差距。
以“SWIFT收汇”为例,如果有“偿付行”的话,议付行的出口结汇,一般当天就能收汇,也就是说,“议付当日”货款就能进入卖方账户。而如果“收汇路线曲折迂回”,不但“收汇时间长”,而且要经多家代理行轴转,每家代理行“雁过拔毛”,费用摊算,成本无形也就抬高了。其中“收汇时间长”所造成的“利息损失”,尚不计算在内。等到客户来结汇时,才发觉“怎么费用这么高”?回答说,是对方银行扣的费,我行只不过收了一点“手续费、邮费”而已,初入行者大都不理解其中的收费关系。
过去省市级外贸大公司的结汇,多数由熟悉业务的单证财务人员操作,他们对于信用证及汇款项下的索汇路线“熟门熟路”,一般问题不大。但是,现在多数民营企业初涉外贸结算领域,对于某些银行的“高费额”熟视无睹,以为“外贸结汇费用”,原本就“应该是这么高”的。
我与一位在企业做财务的朋友聊天,他说,最近一笔信用证项下的业务做“亏了”。我不觉奇怪,做“信用证项下的出口生意”,各项开支都可以计算,收汇应当是“靠得牢”的,怎么会“亏”呢?便说,你们大概是成本核算不“精”吧。
他说:“‘单证不符’,对方拒付”。接着,又补充了一句:“其实,那个客户早就将货物提走,卖掉了。可是,到我们这里来,还要‘拒付’!”我不由吃了一惊,说道:“客户既然已经将货提走,那么,他是怎么拿到‘提单’的?如果开证行拒付,照理说,提单应当仍在开证行,也就是说,货还在码头。根据‘国际惯例’,只要进口商提走了货物,船公司出具书面证明,就视同他们已经‘接受’了这套单据,而不必再管什么‘单证不符’了。换言之,对方就应当付款”。
我顺便问:“你们是将单据交到哪家银行‘议付’的?”他报出一家“外资银行”的名称。此事也能说明一个问题,有的银行职员对“国际惯例”理解得不够透彻。另一方面,也应当看到,一些国内银行,由于长期作为“外贸专业银行”,拥有众多的国外分支机构及代理行网络等,对于“外贸结汇”的一系列国际规则,早就轻车熟驾。如果我们的外贸企业今天仍能利用他们续做“国际业务”,以他们的人才及积累的“经验”而论,应当少走许多“弯路”。其次,如果续做“打包贷款、押汇”等也较为方便。
现在多数民营企业初涉外贸结算领域,对于某些银行的“高费额”熟视无睹,以为“外贸结汇费用”,原本就“应该是这么高”的。
选择
结算方式与品种选择至关键
除了在结汇时要挑选“合适”的银行外,外汇结算“方式与品种”的选择也是关键的一步。现在,虽然国际结算的品种不断创新,但是,主要种类还是“汇款、信用证、托收、银行保函”等几种。其中,以“信用证结算”费用最高,因而,银行承担的风险最大,出口商的收汇保障也最多;“托收结算方式”的银行收费较为“便宜”,这是指与信用证结算方法相比而言的;当然“汇款结汇方式”最为简便,银行承担的风险最少,自然,费用也最低。因而,后两种结汇方式,买卖双方都要承担较多的结汇风险。
但是,我们也可以采用一些“灵活”的方法来处理以上各种“国际结算方式”,运用“国际惯例”的某些基本特色,“补救”上述结算方式的不足之处,达到“少付费”,却也能获得相同的“安全收付汇”保障。
例如,采用一笔交易同时使用两种不同的结算方式,即一部分金额做“信用证结算”;另一部分金额做“托收结算”方式。譬如,有十万美元货值的进口商品,一部分货款(如60%)由进口商开立信用证,其余部分金额(剩下的40%)由出口商在货物装运后,连同信用证项下的装船单据,一并委托议付银行,通过开证行向进口商作为“托收结算”方式收取剩余货款。
做法是,信用证项下的货款和托收项下的货款,分别开立两张汇票,全套单据附在“信用证项下”的汇票内,而“托收项下”的货款则另开立一张“光票”。为了安全收汇起见,出口商可要求进口商在信用证的条款中规定,开证行一定要在托收的“光票款项”收妥后,才可以交单。
采用这种结汇方式,进口商的“支付光票票款”与否,即成为“交单”的前提条件。这样做,对于买卖双方都有利,出口商的收汇得到了保障。但是双方的费用却可以节省许多。
还有一种“收汇”既安全,又“省钱”的办法,就是“汇款”与“托收”并用。
例如,有10万美元的货物要出口,卖方可先向买方收取一部分订金,用T/T方式汇入(如30%货款)。等货物装船后,再将全套单据(包括提单)拿到银行去做“托收”,要求进口商支付了余下的70%货款,才能取得“代表货物”的整套单据。
使用此种方式结汇,如果进口商到时不来“赎单”,出口商已经有40%的“预付款”在手,货物还可以转卖给他人或者运回,风险相对就小,改善了“托收结算方式对于出口商较为不利”的特性。
在外贸实务上,做到既要“安全快速收汇”,又要“省钱”,同时,也可以达到比预期更好的效果。(龚玉和)
虽然国际结算的品种不断创新,但是,主要种类还是“汇款、信用证、托收、银行保函”等几种。其中,以“信用证结算”费用最高,银行承担的风险最大,出口商的收汇保障也最多;“托收结算方式”的银行收费较为“便宜”,“汇款结汇方式”最为简便,银行承担的风险最少,费用也最低。 -
我总结的一点工作经验(转)
2006-02-23
1.样品通过展会或者邮寄方式给客户以后,必须留样。在电脑里登记好给那个客户什么样品,样品的具体规 格,包括样品的货号、画稿、做工、面料等,尤其是要拍照留样。
2.订单下来以后,首先要审核,审核无误后交相关人员采购原料、安排生产。原料要打样给客户确认,要做测 试通过客户要求的各种检测,如AATCC,SGS有关于色牢度,水洗牢度,光照牢度,干磨,湿磨等的测试,得到客户确认后才能订货。
3.大货生产前要有大货确认样,待客户确认以后才能生产。生产过程中要经常到车间视察,察看生产进度及容易出现的问题,如果生产进度跟不上,则要协商考虑加班等。
4.大货开始生产以后,要开始根据客户要求订购各种敷料(或由客户指定敷料商,我司直接购买)。敷料中,最重要的水洗标,因为水洗标要在大货即将完工时缝在大货上,所以必须早订!水洗标,也要经客户确认后,才能由工厂订购。再就是垫板,有的客户为了货叠起来以后比较平整,美观,通常会要求用垫板,垫板主要有白、灰两种。白的价格高一些。垫板的厚度也是不同,要注意根据客户要求订购垫板,有的是300/m2,有的是400/m2。第三是彩卡,或者客户指定彩卡购买处,或者客户给出样板,自己做。还有吊牌,不干胶贴,都是要经过客户确认后才能订购。(另外,注意不干胶一般贴在胶袋上,但也有贴在货上的)
5.塑料袋有三种:PP袋(亮度很好,但不柔软),PE袋(很柔软,但是亮度不够),PVC袋(亮度、柔软度均具,所以价格稍高)。塑料袋有好几种丝度:一般来说,丝度越高,越结实,当然价格也比较贵。胶袋上长常常需要打上透气孔,印上环保标志,循环标志。
订购胶袋以前,要向客户确认好,胶袋的尺寸,成分,形状,丝度,是否带挂钩等等。
6.纸箱:分内箱,外箱;有的客户需要在内箱上也要印上麦头,方便卖货。一般来说,只需在外箱加注麦头即可。外箱的订购,要根据大货折叠以后的尺寸及,客户要求每箱装多少货来决定。有了这两个条件,工厂就可以计算出纸箱的长、宽、高,然后向纸箱厂订货。纸箱的成分也要向客户请示,是用双瓦楞进口牛皮纸,还是用三瓦楞,五瓦楞等等。关于纸箱接口出,要注意有的需要用铁钉钉住,有的客户国家为了好回收废料,往往要求接口处不许用铁钉,而用胶水粘住。(注意:向欧洲,美国出口的货物,99%要求粘箱,禁止用金属钉固定)
7.敷料订好之后,大货生产一完成,就可以包装,包装结束后就应该安排验货,租船订舱。
8.验货无误后,安排出运。(注意:验货以前要向客户提出申请,一方面是得到客户的许可,另一方面是确定客户要求谁来验货,如客验,客户办,客户指定验货公司或其他等)
9.出运后,通知客户相关的信息。查收货款(T/T的话,出运前要求客户付余款,寄出客户所需要的正本单据;信用证的话,则要整理所有相关单据,交银行议付)
10.盯住货物,一段时间以后,问客户是否受到货物。 -
毛巾基础知识简介(转)
2006-02-23
割绒毛巾:
将普通毛巾的毛圈进行剪割处理,使织物表面布满平整的绒毛,割绒毛巾可以双面都割绒;也可单面割绒,另一面仍为毛圈。割绒毛巾的特点是柔软,使用舒适。如割绒后再印花,更能增加毛巾的装饰美,而提高产品档次。
无捻纱:
利用粘合剂取代加捻手段使须条抱合成纱的纺纱方法。成纱过程中,给须条施以假捻,成纱后退解成无捻的纱线。无捻纱制成的毛巾手感好,柔软,而且吸水性好。
高毛圈:
高毛圈产品即在加工过程中,对产品单个毛圈加长到普通毛圈的一到多倍,以增加成品的厚度,因为加长的毛圈匍伏在表面,其使用柔软性也适当增加,良好的吸水性是高毛圈产品的特点。
缎档毛巾:
装饰性很强的毛巾织物。在毛巾的两端接近平纹部分的毛圈部分各织一段缎纹起花的横条,以增强毛巾织物的美感。起花部分可以由经浮长线形成,也可由纬浮长线形成。
提花织物:
亦称纹织物或大花纹织物。采用不同的组织、不同色彩或原料的纱线在提花机上织成的各种大型花纹织物。这种织物的组织结构复杂,花纹细致多采,花纹循环可以很大。所用纤维原料、纱线特数、织物组织和经纬密度等的变化范围广。其设计及上机工作均较复杂,织物的品种很多,尤以丝织物为最多。可用做装饰品、床上用品和服装面料
薰衣草花促睡眠:
如今,在世界范围内,薰衣草花也被广泛应用在养生方面,很多人相信熏衣草能舒缓压力、缓解失眠、促进消化、治疗咳嗽等。花中所含的桉油精、香茅酸等成分,有益于镇静心神、缓和情绪。在紧张繁忙的生活中,不时地闻一闻薰衣草的香味,会安扶烦躁情绪,神清气爽;临睡前,点上薰衣草蜡烛,很快就能让人们进入梦乡而不怕恶梦侵袭。
蚕沙枕头:
现在医学研究分析,蚕沙中含有机物高达83.77%~90.44%,其中主要有叶原素、植物醇、谷甾醇、游离氨基酸等多种氨基酸及铜锌等多种微量元素,新型复方蚕沙枕对疗瘙痒、祛风湿、聪耳明目有一定疗效,并能对颈椎病、高血压有一定预防作用。
蚕沙枕芯用纯棉加工,质地柔软、婴儿使用,可以消热去火、安神定惊、健脑益智,芳香开窍。对婴儿烦躁、厌食、吐奶、夜啼均有良好的功效,并可以纠正婴儿头型,为现代家庭理想的婴儿用品。
织品产生缩水的因素:
①织物的原材料不同,缩水率不同。一般来说,吸湿性大的纤维,浸水后纤维膨胀,直径增大,长度缩短,缩水率就大。如有的粘胶纤维吸水率高达13%,而合成纤维织物吸湿性差,其缩水率就小。
②织物的密度不同,缩水率也不同。如经纬向密度相近,其经纬向缩水率也接近。经密度大的织品,经向缩水就大,反之,纬密大于经密的织品,纬向缩水也就大。
③织物纱支粗细不同,缩水率也不同。纱支粗的布缩水率就大,纱支细的织物缩水率就小。
④织物生产工艺不同,缩水率也不同。一般来说,织物在织造和染整过程中,纤维要拉伸多次,加工时间长,施加张力较大的织物缩水率就大,反之就小.
丝光:
属于后整理中的一道工序,应用于棉纤维制品,是使用浓碱性的丝光剂将棉纤维从扁平、扭曲的带状形态变成圆形的有光泽、强力好,且易吸收染料的状态,可增强织物尺寸稳定性和耐久光泽,改善强力,提高吸附染料的性能。
转移印花:
tropicalprint先用印刷方法将颜料印在纸上,制成转移印花纸,再通过高温(在纸背上加热加压)把颜色转移到织物上,一般用于化纤面料,特点是颜色鲜艳,层次细腻,花型逼真,艺术性强,但该工艺目前只适用于涤纶等少数合成纤维。转移印花工艺简单,投资小,生产灵活。
套染:
通常指为了达到同色效果(不同的成分)而进行的两次以上的染色过程。通常用于成衣后处理。
双染:
和单染相对应,一般指两种不同成分的被染物分两次染色,可以是同色,也可以不同色。多用于混纺面料染色。
分散染料:
分子比较小,结构上不带水溶性基因的非离子型染料,染料的细小微粒能够在分散剂存在下均匀地分散在水中,从而进入吸水性很小的地拉那纤维内部达到染色目的,一般适用于染涤纶纤维。
去光:
化学纤维一般情况下,具有较强的光泽,但很多织品并不要求具有强光,所以要进行去光处理。去光是在纺丝液中加入适量的去光剂(高度分散性的粉末),破坏纤维表面,使纤维表面产生对光线的不规律反射以达到去光的目的。常用的去光剂是二氧化钛粉末。一般用量为0。5%--2%,调整其用量可得到光泽不同的纤维。
异形纤维:
是通过纤维断面形状的改变来改善其物理机械性能,如三角形结构可增加纤维光泽,使织物具有丝绸光泽;三叶或者五叶形结构蓬松手感好,保暖性好,透气性好,不易起球;中空形结构纤维质轻,其保暖性好。
熔融纺丝:
将高分子聚合物加热熔融成为一定粘度的纺丝熔体,利用纺丝泵连续均匀地挤压到喷丝头,通过喷丝头的细孔压出成为细丝流,然后在空气或水中使其降温凝固,通过牵伸成丝。(锦纶,涤纶,丙纶)
干法纺丝
利用易挥发的溶剂对高分子聚合物进行溶解,制成适于纺丝的粘稠液。将纺丝粘液从喷丝头压出形成细丝流,通过热空气套筒使细丝流中的溶剂迅速挥发而凝固,通过牵伸成丝。(氯纶,腈纶,维纶,醋纤)
湿法纺丝:
将成纤高分子聚合物溶解于溶剂中制成纺丝溶液,由喷丝头喷出形成粘液细丝流,使它进入凝固液中,由于粘液细丝流内的溶剂扩散以及凝固剂向粘液细丝流中渗透,使细丝流凝固成纤维。
湿法纺丝的特点是喷丝头孔数多,但纺丝速度慢,适合纺制短纤维,而干法纺丝适合纺制长丝。通常同品种化学纤维利用干法纺丝较湿法纺丝所得纤维结构均匀,质量较好。 -
牛仔面料成本核算(转)
2006-02-23
牛仔面料成本核算
径向克重=[(径向密度*门幅*5315(常数)/支数)/9000(常数)]*1。2(损耗,一般弹力1.2,无弹1.1 )
纬向克重=上机门幅*上机纬密*D数/9000
上机门幅=门幅(米,如果是57/58“的门幅,要58*2.54=148,用148算)*1.1(损耗还原)+14(两个边损耗)
上机纬密=成品纬密(换算成米)/1.08(后整理要求做的缩率,此为8 个缩率-0.5)
D数:如果是涤纶可以直接计算,如200D就直接200计算;
如果是棉,要换算,如纬向10S,换算为5315/10=531.5计算;
如果加了氨纶,就以氨纶数的一半计算,如200D/40D=200+40/2=220计算
一般成本核算是算出这些克重后再乘以棉纱的价格,再加后整理4元(人民币),这就是基本的成本了,再加上你的利润就行了,一般如果是工厂价,4元后整理费就是加了工厂利润了。 -
针织面料成本核算(转)
2006-02-23
针织面料成本核算---------- 1).-----成本核算部分是梭织
1,纱支数与针织布的克重有何对应关系?比如144gsm的纯棉平布须用多少支数的纱?
2,针织坯布在染色后克重的变化范围大约是多少?
a目前所讲的纱支数大都是指“英制支数”,用英文字“S”表示.它的定义是:在公定回潮率下,重一磅的纱线,它的长度有几个 840 码,就称为几支纱线.纱线越粗,S值就越小,纱线越细,则“S”值越大.即40S/1要比20S/1的纱支幼细. 这样,在同种结构的针织布中,纱支越幼细,它的克重(g/m2)就越轻.如 32S/1平纹布成品克重在 135-145G/M2之间,而20S/1平纹布的成品克重在180-190G/M2.
针织胚布在经过前整,煮练,与溶液中的染料结合等一系列化学反应,会吸湿澎化,所以一般都会增重15-20G/M2左右.但会随着原料纤维的选择,织物的构造,染色工艺,染料特性而有一定程度的浮动.如:普梳纱因杂质较多,同种纱支,织物较精梳纱支的成品会较轻;平纹布较罗纹布的线圈构造密实,故胚布与染后的克重相差较罗纹布要小.还有同纱支同种结构的布,织造的密度也会有影响.
b按照理论计算出来的纱支/规格米克重和实际上的大不相同. 同一批生产的面料因为拉幅定型处理稍有不同, 克重也会偏差不少.当然,从工厂价目表上看纱支,规格,幅宽,克重, 大致可以知道一定的规律. 反正算克重的那套方法不会简单.举两个例子吧.------------------以下和上面的题不沾边
全棉:40 x 40 + 40D 133 x 72 门幅:48/50“
设:纱价 33,000元/吨 ------2)-----40 x 40 + 40D应该是经纱40S,纬纱40S+40D氨纶包覆纱40S纱价按精纱的话,**集团05/08/25报价为25.5RMB/KG.
纬纱40S+40D氨纶包覆纱.纱价 33,000元/吨这个差不多.
第一步:算出经纱条数:133 x 50(门幅)= 6650 (经条总数)
40支化成Deniel. 5310(系数)/ 40D = 133 Deniel -----这行里的5310(系数)我的数据怎么是531.5呢?不过还好差的不多. 40D 为误写,应该是40S
6650 x 133 / 9000(系数)=97。53 x 1.05(损耗)
经纱重量= 102g/m
第二步:算出纬纱重量
40s +40D = 173 deniel x 72
= 12456 x (1.27+0.10m) / 9000 x 36
= 68.26 g/m
布重:170克/米 ------------3)------.40S+40D棉包氨纶的?......应该不是173 deniel .一般氨纶在被包覆和织布时.20D拉长1.8-2.6倍;30D拉长2.6-3.0倍;40D拉长2.6-3.6倍;由本人经实践论证[涤丝150D+40D氨纶的弹力汗布,大家都知道氨纶比例在8%左右吧.请看下按我上面的系数这个理论推算:正好这样:40D实际织入是40D/3.1=12.9D.所以实际氨纶比例为12.9/(12.9+150)=7.918968692%].
所以40S+40D棉包氨纶的应该是.:133D(按531.5系数的话是13.2875D)+12.9D=145.9D
-----4)------这里面的36哪儿来的!?怎么这么搞?!!!???这个是每码91.44CM/2.54CM=36'.原文的作者却又在下面说是每米布重.你要搞死所有的新手啊?
第二步:算出纬纱重量
1M内的纬纱条数=72*(100/2.54)=2834.6
40S+40D纬纱重量= 145.9 deniel x2834.6x (1.27+0.10m) / 9000 = 62.95g/m ------这里有些搞不清,为什么经纱设了损耗,纬纱就没有损耗...?...布重:164.95克/米
-------------(我的想法)-----------特别提醒:这个1M面料的实际经纱长应该不止1M,因为,纱不是直的,在交织的地方有弯曲.,,,,同样,50"的幅宽纬纱也不止50"在交织的地方有弯曲....在这个地方原文作者都忽略不计了.因为可能怕麻烦.....所以实际面料应该不止164.95克/米.
自从离开学校,学的东西()可能也没学什么东西)慢慢都不见了,靠一点点记忆了.......
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化纤产品:50D X 75D / 203 X 89 66.9”
203 X 66.9 = 13580./9000 =1.5X50D X 1.03 =77.71
75 X 89 X1.7/9000 X 36
=45.39
=123G/M
假设50D 17元/KG -------5)-----可能原文作者怕麻烦,把75D给省了.大家应用时多加注意.75D要比50D价格低1.5-2.5左右.也有可能原文作者故意,因为核算报价总要保守些.
原料: 2元 织造费1.3元/米
染整费:0。9元/米。
4.2元 X 缩损 14% = 4.79元 + 0.30元轧光
5.09 X 10% 利润 5。60元/米。(成本价)
如果有氨纶,比如: 75D + 40D = 105D -----6)---这个和上面一样道理:应该是75D+12.9D=87.9.如果是直接70D+40D.我想这个面料用氨纶干什么???到哪里弹性?
所以, 最精确的计重办法: 用克重机打克重!!!!
出口成本核算
出口商品总成本=G+Quota+A+F1+(1+F)x Ratel-V
出口商品总成本= + + + +(1+ )x -这是针织面料的 成本核算??????????? 不是吧? 怎么看都是梭织的啊 !!
针织的还分经纬纱???
就算是梭织的也有点问题 不明白啊
1。弹力纱支的问题。比如40s+40D,这个是棉纱和氨纶加起来是40s呢?还是40s棉纱再加上40D氨纶纱。如果是前者,那为什么计算的时候要棉纱的克重再加上氨纶的克重呢?如果是后者,哪为什么一般纱厂卖纱都说是卖40s氨纶纱呢?这一点其实在你们文中的计算举例里也矛盾,一个例算了氨纶和棉纱的重量,一个例就只算了棉纱的重量。
2。弹力面料的门幅计算问题。主要是有弹力的纬纱用量的计算,譬如成品是48“/50”门幅,我们知道坯布是用72“门幅的。照理纬纱用量应该按72”计算,但这样计算出来的数据和实测的结果差异很大。实际克重和用成品门幅的计算结果差不多。这一点也是你们核算中的矛盾点。譬如成品是48“/50”门幅,我们知道坯布是用72“门幅的....
3。还有弹力面料的棉和氨纶的比例问题,客户一般要求97%cotton,3%氨纶,这是怎么来的,如果是重量比例,经过计算是根本不对的。哪么这是什么比例。--------因为他的氨纶算法全错,所以大家都被搞晕头了.看我的演算:按上面的例子::::40S*40S+40D,幅宽50"的纬弹面料每米中的氨纶理论重量=(40D/3.1)*x2834.6x (1.27+0.10m) / 9000=5.567601433G
所以每米面料中的氨纶比例=5.567601433G/164.95=3.375326725%.这个比例随着氨纶被牵伸拉长的倍数和经纬密度的变化而变化.
4。如果用公制号数计算用纱量可以这样:
经纱用量(克/米)=(门幅(英寸)×经密(英制)×经纱公制号数×缩率1.1×损耗1.02)/1000。纬纱用量计算和经纱一样。公制号数=583/英制支数 =tex/9----583--这个583应该是5831,而且这个专指棉.涤棉是5876.化纤是5905还有这段
我再演算一遍:40s×40s+40d/133*72/57/58"的 坯布价格
现在纱价 经纱为0.0235元/克,纬纱 是0.029元/克。
经纱用量 =133/40*58*0.65=125克
纬纱用量 =72/40*82*0.65=95克
纱价=125*0.0235=2.9元
纱价=95*0.029=2.8元
织造费=0.04*72=2.9元
坯布价格=2.9+2.8+2.9=8.6元/米, 这个差不多是现在的市场价格吧!
下面我把这个原理给大家解释一下!
假设织缩率为1.10 ,耗损为1.02
将纱支转换成 特克丝(1000m纱的质量) 公式是583/40
1米布的经纱米数 为
133/2.54*(58*2.54)*1.10*1.02=133*58*1.10*1.02 ----133/2.54*(58*2.54)*....这个真晕,兜了个圈搞笑啊?133本来就是英寸内的经纱条数,而58又正好是幅宽单位英寸.直接133*58不就得了,为什么两个都去除2.54转化?搞来搞去搞来搞去比我会搞多了.......
1米布的纬纱米数:
82/2.54*58*2.54 *1.10*1.02=82*58*1.10*1.02 ------越看越晕,晕,又是这搞,两个都除2.54
此主题相关图片如下:
(注意 这里82 是上机的幅宽)
所以1米布的的经纱用量等于
133*58*1.10*1.02*583/40/1000=133*58/40*(1.1*02*0.583)
=133*58/40*0.654
这个就是 上面公式的来源!
一般象没有弹力就好算得多了 例如
40×40/133×72/58"(成品规格)
那么 它的坯布应该就是 63“
所以1米的用纱量就可以这样估算了=(133+72)/40*0.65*58=193g在最后计算纬纱米数时,82是如何求出来的?58本来就是门幅,上机不可能到82的(包括弹力的),而且你也没用到纬纱密度?????-------这个82"是原文作者举的一个例子,请勿认真,但是原文作者讲的也不是没可能,他讲机上幅宽是讲织布时的宽,应该是筘宽吧,未有织缩.......而58"是成品了,含织缩和染缩.
针织面料成本=[(原料价格/织造损耗)+织工费]/印染损耗+印染工费+运费.
一般须要较强的专业知识,----知道面料用什么原料,什么机器织
丰富的专业信息,----知道面料原料,织工,印染工费
良好的人际关系,----可以咨询相关市场信息.例: 圆筒28.5"620GM/YARD ,2*2 ,棉/氨纶罗纹.用于衣领面料. 成本核算
1).确定用34"15G罗纹机织造,JC32S*2+70D氨纶,氨纶1隔1吃上针.
2).70D氨纶---60元/KG,面料内含量2%.
JC32S--------24元/KG,纱损0.5%
织工费--------3元/KG,织损1.5%
染工费------12元/KG染中色圆定工费,染损8%
运费--------0.5元/KG
3).成本价=[(24*0.98+60*0.02)/0.98+3]/0.92+12+0.5,
=43.2元/KG
考虑园筒,加氨纶,2*2,罗纹,门幅/克重/缩水率控制有一定难度风险,且近期棉价波动.加1~1.5元/KG风险费.
报价在45~48元/KG,视客户的付款方式/信用/订单量而论. -
PE塑料原料特性及用途(转)
2006-02-22
LDPE(高压低密度聚乙烯):其制品密度低、透明性好、绝缘性好等,主要用于农膜(棚膜、地膜)、重包装膜、收缩膜、透明膜、绝缘料及电缆护套的生产,还可以用于注塑、挤压、发泡等加工领域。产品无毒、无味、表面光泽的乳白色圆柱形颗粒,具有良好的延伸性、电绝缘性,结晶度55—65%,结晶熔点108—126℃。
HDPE(低压高密度聚乙烯): 产品无毒、无味、无臭的白色颗粒,熔点约为130℃,相对密度0.941—0.965。具有良好的耐热性和耐寒性。化学稳定性好,具有较高的刚性和韧性,机械强度好,介电性能,耐环境应力开裂性能亦较好。
LLDPE(线型低密度聚乙烯): 产品无毒、无味、无臭的乳白色颗粒,相对密度0.918—0.939。与LDPE相比具有强度高、韧性好、刚性强、耐热、耐寒等优点,还具有良好的耐环境应力开裂、耐撕裂强度等性能,并可耐酸、碱、有机溶剂等。









