# 每批次对账操作指引 / Per-Shipment Reconciliation Operation Guide

---

## 文档信息 / Document Information

```
适用版本 / For Version:     AU Superior partner.html v3.0+
适用模式 / Mode:             菜鸟外报价 + 货代进价 双向对账 / Cainiao external quote + Forwarder cost reconciliation
基础合作 / Base Pricing:     LAX $0.20/kg (进价/cost) → $0.25/kg (外报/quote)
                              其他口岸 / Other ports $0.25/kg → $0.25/kg
关税代垫 / Duty Advance:    3% (默认/default)
配套模板 / Template:        06_reconciliation_template_BL.xlsx
更新日期 / Updated:         2026-05-02
```

---

## 一、对账目的与原则 / 1. Purpose & Principles

### 1.1 为什么要对账 / Why Reconcile

每一票货同时涉及 **3 方价格关系**:

Each shipment involves **3-party price relationship**:

```
货代(进价) → AU Superior(内部成本) → 菜鸟(外报价)
Forwarder cost → AU Superior internal → Cainiao quote
                          ↑
                利润 / Profit = 外报价 - 进价 / Quote - Cost
```

**没有逐票对账,你不知道 / Without per-shipment reconciliation, you don't know**:
- 每一票货实际赚了多少? / How much did each shipment earn?
- 货代有没有按合同收费? / Did the forwarder charge per contract?
- 菜鸟有没有按报价支付? / Did Cainiao pay per quote?
- 哪一票出了异常? / Which shipment had exceptions?

### 1.2 对账原则 / Reconciliation Principles

1. **逐票核对 / Per-shipment**: 不允许月底打包对账 / No monthly batch reconciliation
2. **三方对齐 / 3-way match**: 货代账单 / 菜鸟账单 / 内部记账缺一不可 / Forwarder/Cainiao/Internal records all required
3. **当周关账 / Close within week**: 货物到港后 5 个工作日内完成 / Within 5 business days of arrival
4. **异常单独处理 / Track exceptions separately**: 不混入正常账目 / Do not mix with normal entries

---

## 二、每批次对账 5 步流程 / 2. 5-Step Per-Shipment Reconciliation Flow

```
┌──────────────────────────────────────────────────────────────────┐
│  Step 1: PI 落地 / PI Stage              货物起运前 / Before ship  │
│  Step 2: AWB 报关 / AWB & Customs        货物到港当天 / Arrival    │
│  Step 3: 货代进价 / Forwarder Cost       到港后 1-2 天 / 1-2 days  │
│  Step 4: 菜鸟外报价 / Cainiao Pay        到港后 3-5 天 / 3-5 days  │
│  Step 5: 利润核对 + 关账 / Reconcile     第 5 工作日内 / Within 5d │
└──────────────────────────────────────────────────────────────────┘
```

### Step 1 · PI 落地阶段 / PI Stage(起运前 / Before Shipment)

**输入 / Input**:客户 PO/PI / Customer PO/PI

**操作 / Operation**:

1. 在 partner.html 进 Quote Calculator / Open Quote Calculator on partner.html
2. 输入 weight / pieces / destination zip / cargo type / Input these fields
3. 选择 origin port (LAX 优先) / Select origin port (LAX preferred)
4. 记录 quote 输出 / Record quote output: Sea/Air freight + Last-mile + VAS
5. **复制 Session ID** 到对账模板 Column A / Copy Session ID to template Column A

**输出 / Output**:
- PI 编号 / PI number → Column B
- 报价金额 / Quote amount → Column C "Quote Amount"
- Session ID → Column A

---

### Step 2 · AWB 报关阶段 / AWB & Customs(到港当天 / Arrival Day)

**输入 / Input**:航空提单/海运提单/报关单 / AWB/B&L/customs declaration

**操作 / Operation**:

1. 收到货代 AWB/B/L,核对 weight/pieces/destination / Receive AWB and verify weight/pieces/destination
2. 检查 commercial invoice 上的 HS 编码 vs partner.html 报关说明书 / Cross-check HS codes vs partner.html declaration guide
3. **关键检查 / Critical Checks**:
   - HS 编码是否与 PI 一致? / Is HS code consistent with PI?
   - 货描是否使用了禁用词(ballistic / 防弹 等)? / Does description contain forbidden words?
   - declared value 是否合理? / Is declared value reasonable?
4. 如有异常,**立刻联系货代修正**(进口前还能改单) / If issues, contact forwarder for amendment immediately

**输出 / Output**:
- AWB / B/L 编号 → Column D
- 实际 weight (gross) / Actual gross weight → Column E
- 申报关税 / Declared duty → Column F
- 申报金额 / Declared value → Column G

---

### Step 3 · 货代进价确认 / Forwarder Cost(到港后 1-2 天 / 1-2 days after arrival)

**输入 / Input**:货代发的 invoice / 账单 / Forwarder invoice/bill

**操作 / Operation**:

1. 收到货代 invoice / Receive forwarder invoice
2. 核对每个收费项目 / Verify each charge item:
   - **Freight 运费**: 应为 $0.20/kg (LAX) 或 $0.25/kg (其他),Min $150
   - **Duty advance 关税代垫**: 应为申报关税 × 3% / Should be declared duty × 3%
   - **Last-mile 派送**: 5 大派送商按 zip 范围 / 5 carriers based on zip
   - **Customs clearance fee 清关费**: 通常 $50-$100
   - **ISF / AMS / Misc 杂费**: 标准固定费 / Standard fixed fees
3. **货代进价不应有的项目(警惕) / Items that should NOT appear (red flags)**:
   - 与 PI 不符的额外费用 / Extra fees not in PI
   - 临时加费(无说明文件的) / Temporary surcharges without documentation
   - 重复收费(同一项目两次) / Duplicate charges

**输出 / Output**:
- 货代账单总额 / Forwarder bill total → Column H "Forwarder Cost"
- 拆分项目 / Itemized → Columns I-M

---

### Step 4 · 菜鸟外报价对齐 / Cainiao External Pay(到港后 3-5 天 / 3-5 days)

**输入 / Input**:菜鸟收款记录 / 自家收账系统 / Cainiao payment records

**操作 / Operation**:

1. 确认菜鸟实际付款金额 / Confirm Cainiao actual payment → Column N
2. 核对项目拆分 / Verify breakdown:
   - **Freight 运费**: 应为 $0.25/kg(所有口岸) / $0.25/kg all ports
   - **Duty advance**: 应为申报关税 × 3%(纯利润) / 3% of declared duty (pure profit)
   - **Last-mile**: 按 partner.html 显示的客户报价 / Per partner.html quoted price
   - **VAS**: 实际产生的 / Actual incurred
3. 比对 partner.html 的原始 quote vs 菜鸟实际支付 / Compare original quote vs actual payment

**输出 / Output**:
- 菜鸟支付总额 → Column N
- 与原 quote 差异 / Variance vs quote → Column O

---

### Step 5 · 利润核对 + 关账 / Reconcile & Close(到港后第 5 工作日内 / Within 5 business days)

**操作 / Operation**:

1. 在对账模板看 Column P "Gross Profit"(自动计算) / Review Column P (auto-calculated)
2. 在对账模板看 Column Q "Profit Margin %"(自动计算) / Review Column Q
3. **利润健康度判定 / Profit Health Check**:
   - LAX 票 / LAX route:Margin ≥ 12% 为正常 / Normal,< 8% 为异常 / Exception
   - 其他口岸 / Other ports:Margin ≥ 5% 为正常,< 3% 为异常
4. **关账 / Close**:
   - Status → "RECONCILED"
   - 异常单 / Exception → 进入异常处理流程(第四章)/ Enter exception flow (Section 4)
   - 正常单 / Normal → 月底统计 / Roll up at month-end

---

## 三、利润核对 4 大点 / 3. Four Profit Check Points

### 3.1 LAX 港口 $0.05/kg 返点差额 / LAX Port $0.05/kg Margin

```
LAX 模式 / LAX Mode:
  货代 → AU Superior:  $0.20/kg (Min $150)
  AU Superior → 菜鸟:  $0.25/kg (Min $150)
  
利润 / Profit = ($0.25 - $0.20) × kg = $0.05/kg

例 / Example:
  1000 kg LAX 票 → 利润 / Profit = $50
  100 kg LAX 票 → 货代和菜鸟都触发 Min $150, 利润 / Profit = $0 (打平/break-even)
```

⚠️ **小票检查 / Small shipment check**: kg < 600 的 LAX 票,因 Min $150 触发,差额利润为 0。LAX shipments under 600 kg trigger Min $150 on both sides, $0.05/kg margin = $0.

---

### 3.2 关税代垫 3% 利润 / Duty Advance 3% Profit

```
关税代垫机制 / Duty Advance Mechanism:
  报关申报关税 / Declared duty: $X
  AU Superior 收菜鸟 / AU Superior collects from Cainiao: X × 3%
  AU Superior 实际垫付给海关 / Actually advanced to customs: $X
  
利润 / Profit = X × 3% (纯净利,无成本 / Pure profit, no cost)

例 / Example:
  申报关税 / Duty $5000 → 代垫费收入 / Income $150 (纯利 / pure profit)
  申报关税 / Duty $1000 → 代垫费收入 / Income $30 (纯利 / pure profit)
```

⚠️ **检查点 / Check Point**: 货代账单是否也按 3% 收 advance fee? Does forwarder also charge 3% advance? 如果货代不收(部分货代是这样),那这 3% 全部是 AU Superior 利润 / If not, the 3% is fully AU Superior profit.

---

### 3.3 仓储 2 天 margin / Storage 2-Day Margin

```
仓储免费期 / Storage Free Period:
  货代给 AU Superior / Forwarder to AU Superior:  3 天免费 / 3 days free (cost side)
  AU Superior 给菜鸟 / AU Superior to Cainiao:    1 天免费 / 1 day free (customer-facing)
  
margin: 第 2-3 天的仓储费 / 2-3rd day storage fees, 货代不收 / forwarder doesn't charge, 菜鸟若产生则 AU Superior 收 / AU Superior collects from Cainiao if generated

例 / Example: 货物入仓 4 天后才发派送 / Cargo in warehouse 4 days before delivery
  货代收 / Forwarder collects: 1 天 × $X = $X (cost side 第 1-3 天免费 / day 1-3 free)
  AU Superior 收菜鸟 / AU Superior collects from Cainiao: 3 天 × $X = $3X (customer-facing 第 1 天免费 / day 1 free)
  margin: $2X (纯利 / pure profit)
```

⚠️ 当仓储天数 ≤ 1 天 / When storage ≤ 1 day:货代和菜鸟都不收,无 margin / Neither charges, no margin
⚠️ 当仓储天数 = 2-3 天 / When storage = 2-3 days:margin = 1-2 天 × 仓储费 / 1-2 days × storage fee

---

### 3.4 5 大 last-mile 派送商加价 / 5 Last-mile Carrier Markup

```
5 大派送商成本 / 5 Carrier Cost (货代进价 / Forwarder Cost):
  · UPS Ground / FedEx Ground / USPS / DHL eCommerce / Amazon Logistics
  
AU Superior 给菜鸟报价 = 进价 + 加成 / AU Superior to Cainiao = cost + markup
加成幅度依 zip 范围 / 派送商而定(通常 5-15%) / Markup varies by zip/carrier (5-15%)
```

⚠️ **检查点 / Check Point**: partner.html 报的 last-mile 价是否高于货代实际进价? Is partner.html quoted last-mile higher than forwarder actual cost? 差异 < 5% 是正常,< 3% 是利润太薄 / Variance < 5% is normal, < 3% is too thin.

---

## 四、异常处理流程 / 4. Exception Handling

### 4.1 HS 申报不一致 / HS Mismatch

**症状 / Symptom**: 货代 commercial invoice 上的 HS 编码与 PI 不符 / Forwarder commercial invoice HS code differs from PI

**例子 / Example**:
- PI 写 / PI states: `5603.94.90` (UHMWPE 无纺布 / nonwoven)
- 货代申报 / Forwarder declared: `5407.10` (UHMWPE 机织布 / woven)

**处理 / Handling**:
1. **第一时间联系货代** / Immediately contact forwarder
2. 如是手误 → 让货代发 amendment(到港前还能改) / If typo, request amendment (still possible before arrival)
3. 如货代主动改的 → 询问理由 / If intentional, ask reason
4. **关税差异 / Duty Variance**:
   - 如新 HS 关税更低 → 利润增加,记录在异常表 / If lower duty, record gain in exception table
   - 如新 HS 关税更高 → 与货代谈是否承担差额 / If higher duty, negotiate who bears variance
5. **partner.html 数据更新** / Update partner.html: 在 v3.x 版本数据库里补充 / Add to next version database

---

### 4.2 关税核定差异 / Duty Variance

**症状 / Symptom**: CBP 实际核定关税与 partner.html 估算差异 > 10% / CBP-assessed duty differs >10% from partner.html estimate

**常见原因 / Common Reasons**:
- HS 子目错误(同一 6 位 HS 不同 10 位税率不同) / HS subheading error
- declared value 不被 CBP 认可 / CBP doesn't accept declared value
- Section 301 / IEEPA / Reciprocal 政策变动(2025-2026 高频) / Tariff policy changes

**处理 / Handling**:
1. 拿到 CBP Form 7501 (Entry Summary) / Obtain CBP Form 7501
2. 对比 partner.html 的 total_effective_rate / Compare with partner.html
3. 如差异 > 10% / If variance > 10%:
   - 货代是否有更新数据库的动作? / Does forwarder have data update action?
   - 是否需要 CBP ruling request 锁定归类? / CBP ruling request needed?
   - 在 partner.html 改 notes,标注实际税率 / Update partner.html notes
4. 异常成本归属 / Cost Attribution:
   - 如果是 partner.html 数据过时 → AU Superior 承担(并更新数据) / If partner.html outdated, AU Superior bears
   - 如果是货代失误 → 货代承担 / If forwarder fault, forwarder bears

---

### 4.3 派送实报实销超标 / Last-mile Surcharge Variance

**症状 / Symptom**: 货代账单上的 last-mile 与 AU Superior 给菜鸟报的价差异巨大 / Forwarder last-mile differs significantly from quoted price

**例子 / Example**:
- AU Superior 报菜鸟 / AU Superior quoted: $50 (zip 90001)
- 货代实际收 / Forwarder actual: $58 (派送商加了住宅附加费 / 燃油附加费 / residential surcharge / fuel)

**处理 / Handling**:
1. 看货代是否在 invoice 上明确"住宅附加费 + $X"这类细项 / Check if forwarder itemized surcharges
2. 如细项明确 → 检查 partner.html 是否考虑了 / If clear, check partner.html consideration
3. **margin 调整 / Margin Adjustment**:
   - zip 5位精确度问题 → 在 partner.html 改 zone 数据 / If zip precision issue, update zones
   - 政策性附加费 → 接受现状,月度统计 / If policy surcharge, accept and monitor monthly

---

### 4.4 货代收费项目不在合同内 / Off-contract Forwarder Fee

**症状 / Symptom**: 货代账单出现合同外的项目 / Forwarder invoice contains items not in contract

**处理 / Handling**:
1. 立即拒付争议金额 / Immediately dispute disputed amount
2. 让货代提供合同条款依据 / Request contract clause justification
3. 如解释合理 → 接受并更新 partner.html VAS 字段 / If reasonable, accept and update VAS
4. 如解释不合理 → 谈判删除或要求 reverse / If unreasonable, negotiate removal or reversal

---

## 五、月度对账流程 / 5. Monthly Process

### 5.1 月底关账(每月 1 号) / Month-end Close (1st of each month)

```
1. 在对账模板 "Monthly Summary" sheet 看自动汇总 / View auto-aggregation in Monthly Summary:
   - 总票数(按口岸分组) / Total shipments by port
   - 总收入 / 总成本 / 总利润 / Revenue / Cost / Profit
   - 平均 margin % / Avg margin %
   - 异常票占比 / Exception ratio

2. 对比上月数据 / Compare with previous month:
   - 利润趋势(上升/下降) / Profit trend
   - 异常票数变化 / Exception count change
   - 主力客户的票数变化 / Top customer volume changes

3. 给战略合作方出对账报告(可选) / Generate report for strategic partners (optional)
```

### 5.2 季度复盘(每季度初) / Quarterly Review (start of each quarter)

```
1. 利润健康度 / Profit Health:
   - LAX 票 margin 是否稳定 ≥ 12%? / Is LAX margin stable ≥ 12%?
   - 其他口岸 margin 是否稳定 ≥ 5%? / Are other ports stable ≥ 5%?
   
2. 客户结构 / Customer Mix:
   - Top 5 客户票数占比? / Top 5 customers volume %?
   - 是否过度依赖单一客户? / Over-concentration risk?
   
3. 货代结构 / Forwarder Mix:
   - Top 3 货代票数占比? / Top 3 forwarders volume %?
   - 是否需要新增货代降低集中度风险? / Need to diversify?
   
4. partner.html 数据更新建议 / partner.html Update Suggestions:
   - 哪些 HS 频繁出现关税核定差异? / Which HS codes have frequent duty variance?
   - 哪些 zip 派送费需要重新校准? / Which zips need re-calibration?
```

---

## 六、对账模板使用说明 / 6. Excel Template Guide

### 6.1 Excel 模板 Sheet 结构 / Template Sheet Structure

```
06_reconciliation_template_BL.xlsx 包含 3 个 Sheet / contains 3 sheets:

Sheet 1: Per-Shipment Log / 逐票记录    每票货逐行记录 / Each shipment per row
Sheet 2: Monthly Summary / 月度汇总     按月自动汇总 / Auto-aggregation by month
Sheet 3: Exception Tracking / 异常追踪  异常单独立追踪 / Exception tracking
```

### 6.2 Sheet 1 · Per-Shipment Log 列说明 / Column Reference

| 列 / Col | 字段 / Field | 录入方 / Stage | 说明 / Description |
|---|---|---|---|
| A | Session ID | Step 1 | 从 partner.html 复制 / Copy from partner.html |
| B | PI No. | Step 1 | 客户 PI 编号 / Customer PI number |
| C | Quote Amount | Step 1 | partner.html 报价 / Quote |
| D | AWB / B/L | Step 2 | 货代提单 / Forwarder AWB |
| E | Weight (kg) | Step 2 | 实际 gross weight / Actual gross |
| F | Declared Duty | Step 2 | 申报关税金额 / Declared duty |
| G | Declared Value | Step 2 | 申报金额 / Declared value |
| H | Forwarder Cost | Step 3 | 货代账单总额 / Forwarder bill total |
| I | Freight Cost | Step 3 | 运费 / Freight |
| J | Duty Advance Cost | Step 3 | 代垫费 / Duty advance |
| K | Last-mile Cost | Step 3 | 派送费 / Last-mile |
| L | VAS Cost | Step 3 | 增值服务费 / VAS |
| M | Other Cost | Step 3 | 其他杂费 / Misc |
| N | Cainiao Payment | Step 4 | 菜鸟实际支付 / Cainiao paid |
| O | Quote vs Paid Variance | 自动 / Auto | = N - C |
| P | Gross Profit | 自动 / Auto | = N - H |
| Q | Profit Margin % | 自动 / Auto | = P / N |
| R | Status | Step 5 | RECONCILED / EXCEPTION |
| S | Notes | Step 5 | 异常备注 / Exception notes |

### 6.3 关键公式 / Key Formulas

```
Quote vs Paid Variance:    = N - C
Gross Profit:              = N - H
Profit Margin %:           = (N - H) / N
Health Status:             = IF(AND(LEFT(D,3)="LAX",Q>=12%), "GOOD",
                                IF(AND(LEFT(D,3)<>"LAX",Q>=5%), "GOOD", "REVIEW"))
```

---

## 七、对账常见问题 FAQ / 7. FAQ

**Q1: 货代账单很久才发,怎么办? / What if forwarder invoice is delayed?**

A: 中文: 货代签合同时明确"账单出账期 ≤ 7 天"。若超期,你不必等,先用 partner.html 估算成本入账,等账单到了再做账户调整。
   EN: Set "≤ 7 day invoice issue" in forwarder contract. Don't wait if delayed; estimate cost using partner.html and adjust later.

**Q2: 菜鸟支付与 partner.html 报价差异 > 10%,正常吗? / Variance > 10% between Cainiao pay and partner.html quote, normal?**

A: 中文: 正常情况下应 ≤ 5%。差异大原因:实际重量与报价重量不同 / last-mile 触发了报价时未考虑的附加费 / 仓储/VAS 实际产生但未在原报价中。
   EN: Normal variance should be ≤ 5%. Big variance reasons: actual weight differs / unconsidered last-mile surcharges / unforeseen storage/VAS.

**Q3: 异常票如何不影响月度统计? / How to exclude exceptions from monthly stats?**

A: 中文: 在 Status 列标 "EXCEPTION",月度 Summary Sheet 自动排除。在 Exception Tracking Sheet 单独追踪到解决。
   EN: Mark Status as "EXCEPTION", Monthly Summary auto-excludes. Track separately in Exception Tracking Sheet until resolved.

**Q4: partner.html 数据多久更新一次? / How often is partner.html data updated?**

A: 中文: 重大政策变动(关税)立即更新;HS 数据库每季度复核一次;5 大派送商 zone 表每年校准。
   EN: Major policy changes (tariff) immediate; HS database quarterly review; 5 carrier zones annual calibration.

**Q5: 客户问"为什么这一票比上一票贵了"怎么回答? / How to respond if customer asks "why more expensive than last time?"**

A: 中文: 在 partner.html 调出该 Session ID 的报价记录,逐项对比。如有合理变化(关税涨/派送商涨价),透明告知。如是 partner.html 数据过时,坦诚承认并补救。
   EN: Pull Session ID record from partner.html, compare line by line. If legitimate change (tariff/carrier price), disclose transparently. If outdated data, acknowledge and remediate.

---

## 八、紧急联系 / 8. Emergency Contacts

```
对账争议升级 / Reconciliation Dispute Escalation:
   邮件 / Email:    jay@ausuperior.com
   抄送 / CC:       finance@ausuperior.com (如有/if any)

货代问题 / Forwarder Issues:
   主货代 / Primary:  [TBD]
   备用货代 / Backup: [TBD]
   
菜鸟对接 / Cainiao Liaison:
   菜鸟海外 PA / Overseas PA: [TBD]
   付款催收 / Payment Followup: [TBD]
```

---

## 文档版本 / Document Version

```
模板 / Template:    AU Superior Reconciliation Guide (Bilingual) v3.0
日期 / Date:        2026-05-02
用途 / For:         内部运营与财务团队 / Internal Operations & Finance
配套 / Companion:   06_reconciliation_template_BL.xlsx
```