出口发盘操作指南出口商通常会在两种情形下拟写发盘函：一是直接向客户发盘，二是在收到客户询盘后作出答复。
由于场景不同，两者的拟写技巧也有所区别。
前者要多考虑发盘的完整性和吸引力；后者则要注重针对性，必须以对方感兴趣或符合对方要求的商品货号为中心，做到有的放矢。
例如，对方在询盘函中已言明需要立即出运的商品，那么对于那些库存断档的商品再做激励性介绍，恐怕收效也甚微。
完整准确地拟写发盘函可以避免争议，有利于缩短交易磋商的时间，尽快达成协议。
一般而言，一封规范的发盘函应包括如下三方面内容：一、准确阐明各项主要交易条件Clearly state the terms of trade这里所指的主要交易条件，一般包括品名规格、价格、数量、包装、装运、付款、保险等七大要件。
例如：★For the Fancy Brand AGT-4 Garment sewing machine，the best price isUSD78.00 per set FOB Shanghai.★The minimum quantity is one 20’ FCL and with the purchase of two or more containers，the price is reduced by 2％.★All these blankets are packed in plastic bags with Zip of l piece each，20 pieces to a carton.★Delivery is to be made within 45 days after receipt of order.★Our usual terms of payment are by confirmed irrevocable L／C available by draft at sight.★The insurance shall be effected by the seller covering the invoice value plus l0% against Institute Cargo Clauses（A）.二、声明此发盘的有效期及其他约束条件Specify the validity of your offer 为了防止日后的争议或是敦促对方早下订单，我们通常会在发盘函中明示该报价的有效期，或指出其有效的条件。
例如：★This offer is valid for ten days.★For acceptance within two weeks.★Subject to reply here 20th Oct. ourtime.★This quotation is effective whi1e stocks last.★This offer is subject to our final confirmation.★This offer is subject to our prior sales.三、鼓励对方订货并保证供货满意Encourage sb to place an order 发盘的目的是为了获得订单，所以我们通常会以一些鼓励、刺激对方下订单的语句来结尾。
例如：★We hope you wil1 agree that our prices are very competitive for these good quality clothes，and we look forward to receiving your initial/trial order。
★As we have been receiving a rush of orders now，we would advise you to place your order as soon as possible.★This favorite offer wiI1 not berepeated for some time，and we accordingly look forward to an early order from you。
★Any orders you place with us will be processed promptly.四. 当然，在适当的情况下，我们也可对产品的优点作进一步的阐述和强调。
若是在收到对方询盘后进行发盘，我们通常还需要在信的开头首先对对方的来函表示感谢，并针对询盘函中提出的其他问题做具体回复。
总之，由于发盘函是具有法律约束力的，我们必须特别注重其准确性和完整性。
虽然发盘函又称为报价信，但其内容决不仅仅是价格，而应包括足以明确该交易的各项主要条件。
信函举例：鸿运贸易公司HONG YUN TRADING CORPORATION====================================== ================================= ADD.: 12TH FLOOR, BING HAI BUILDING ,TEL: 86-532-88654922198 HONGKONG ROAD,FAX: 86-532-88654932QINGDAO, CHINA================================== ================================== ===DT: July 1th, 2008TO: SUNISKY & CO. A/S FAX: （01）20 11 90Dear Sirs,Thank you for your letter inquiring for our Hao Hai Zi Brand Children’s Bicycles. Based on your requirement, we are glad to inform you that we can supply CH601 and CHM650 children’s bicycles with the favorable quotation as bellow: HAO HAI ZI BRAND CHILDREN’S BICYCLE:CH601 USD69.17 per set CIFC5 New York 600 SETSCHM650 USD74.49 per set CIFC5 New York 600 SETSAvailable colors: blue; green; red; purple; white. Packing: To be packed in cartons of one seteach, 120 cartons to a 40'container. Shipment: Shipment is effected during September on the condition that the relevant L/C arrives by the end of August.Payment: Payment shall be made by an Irrevocable Sight Letter of Credit for full contract value through a bank acceptable to the Seller.The above quotation is valid within 7 days.You will find that the prices quoted are very reasonable and in case you need more information, we shall be only too glad to answer you at any time. We are looking forward to receiving an order from you.Yours faithfully,HONG YUN TRADING CORP.MANAGERXXXSUNISKY公司收到我公司的发盘函，对价格提出了异议，希望能够降低报价. 还盘如下： SUNISKY & CO. Ltd,USA TO: HONG YUN TRADING CORP. FAX:86-532-88654932DT: June 29th, 2008Dear Sirs,We are glad to receive your letter, together with your quotation.After studying your quotation, we have to say that your prices are unacceptable. The market price for children’s bicycles are falling here, meanwhile, we have received many quotations recently and some of which are about 10% lower than yours. May we suggest that you find a better supplier and lower our cost. To speed up our business, we can tell you that the highest prices we can accept are as follows:CH 601 USD62.00 per set CIFC5 NEWYORK CHM 650 USD68.00 per set CIFC5 NEWYORKBy the way, we can accept your trade terms listed in your letter except the terms of payment. We can only accept payment by L/C at 30 days sight.Please take these matters into serious consideration and give us your favorable reply with the least possible delay.SUNISKY & CO. Ltd,USAManagerxxx根据美国客户的还盘，鸿运公司业务员进行了还盘核算：还盘核算1.客户还价后的利润额和利润率：总货款收入= (62×600+68×600)＝78000×8.25＝643500（元）实际总成本= 购货总成本－总退税收入=（210×600+250×600）－（210×600+250×600）÷（1+17%）×9%=276000－21230.7692 =254769.2308（元）业务费用=1200×10+500+1000+650+50+800+2000+1000＝18000（元）出口运费= 3935×10×8.25＝324637.50 （元）出口保费=643500×110%×0.9%＝6370.65 （元）客户佣金=643500×5%=32175（元）利润总额＝货款收入－实际成本－业务费用－出口运费－出口保费－客户佣金= 643500 - 254769.2308 - 18000 - 324637.50 - 6370.65 - 32175= 7547.6192利润率＝7547.6192/643500 = 1.17%2. 经客户还价后，设出口商应掌握的国内供货价格（含税）为x：利润总额＝货款收入－实际成本－业务费用－出口运费－出口保费－客户佣金CH601:6%×62×600 =37200-X×600(1-1/1.17×9%)-9000-3935×5×8.25 -37200×110%×0.9%-37200×5%X = 178.36(元人民币)CHM650：68×(1－5%－6%－110%×0.9%)－32.7917－1.8182] ×8.25=[X－X/(1+17%)×9%]25.2369×8.25＝0.9231X 208.2344＝0.9231XX ＝225.55（元）3.再次报价：CIFC5：CH601为X：销售收入-预期利润=（购货成本－退税收入）＋业务费用＋运费＋保费＋佣金X×600(1- 6%)=（210×600×（1-1/1.17×9%）+ 9000 + 3935×5×8.25 + 37200×110%×0.9% +37200×5%X = 66.02(美元)取整报价为YE803：US$ 66.00 per set;同理：CHM650:[(250-19.2308+15)/8.25+32.7917]/ (1－110×0.9%－5%－6%)=[29.7902+32.7917]/0.8801 =71.11取整报价为TE600: US$ 71.00 per set.并将此报价还盘给客户，客户在收到我公司的第二次报价后，立即做出了恢复，接受此次保价。