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ID:49730010
大小:2.05 MB
页数:28页
时间:2020-02-27
《国际贸易模拟实验教学课件practice 2.ppt》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、PracticeTwoOffer&Quotation进出口贸易模拟实训教程MindMapUsefulTermsSentencePatternsIntensiveTrainingPracticeMindMapBusinessNegotiationEnquiryPerformanceofContractOfferCounter-offerAcceptanceUnitofmeasurementPerPieceQuotationUnitPrice45.00USDPriceTermCIFHamburgCurrencyHowtomakeaprice?Pu
2、rchasingCost(incl.VAT)–ExportTaxRebatesDomesticExpensesFreightInsurancePremiumAnticipatedProfitExpectedProfitPriceCost实际采购成本Expenses费用Profit利润FormulaDerivationVATValue-addedtaxV%RateofValue-addedtaxNetPrice不含增值税价格ETRExporttaxrebateE%RateofExporttaxrebateVATNetPriceV%ETRNetP
3、riceE%〓〓××FormulaDerivationPCPurchasingCostPC〓NetPriceVAT+〓NetPriceNetPriceV%×+〓NetPrice×(1)V%+FormulaDerivationNetPrice〓PC÷(1)+V%ETRNetPriceE%×〓〓PC÷(1)V%+×E%RealPurchasingCostRPCFormulaDerivationRPC〓PC-ETR〓PC-PC(1)V%+×E%〓PC×[1/(1)]-E%+V%〓PC×(1)+V%-E%(1)+V%P18-19DomesticExp
4、ensesPackingExpensesStorageandHandlingExpensesInlandTransportationExpensesInspection&CertificateFeesShippingExpenses(LoadingCharges)ExportTaxesandDutiesCorrespondenceCharges/BankingChargesExpectedLossInterestOperatingChargesCommissionExpenseEstimation单位出口商品国内总费用=各项装运前费用之和/出
5、口商品数量单位出口商品国内总费用=采购成本*定额费用率/出口商品数量出口总成本GeneralExportCost实际购货成本RealPurchasingCost购货成本PurchasingCostETR–+国内费用DomesticExpenses荣成贸易公司收到日本冈岛株式会社求购17吨水产品的询盘,经了解该级别水产品每吨的进货价格为5600元人民币(含增值税17%),估计该批货物国内运杂费共计1200元,出口商检费300元,报关费100元,港区港杂费950元,其他各种费用共计1500元。另银行手续费为800元,出口冷冻水产的退税率为5%。(
6、1)求每吨实际购货成本。(2)求每吨出口总成本。(3)假定定额费率为进货价的5.5%呢?(1)实际购货成本=5600*(1+17%-5%)/(1+17%)=5360.6838(元/吨)(2)每吨国内费用=(1200+300+100+950+1500+800)/17=285.2941(元/吨)每吨出口总成本=5360.6838+285.2941=5645.9779(元/吨)(3)每吨国内费用=5600*5.5%=308(元/吨)每吨出口总成本=5360.6838+308(元/吨)CalculationofFreight散货BulkCargoFr
7、eight=BasicFreight+Additional/Surcharges(SeeP20-21)整箱货FullContainerLoad,FCLBoxRate(SeeP22-23)F=Fb*Q+Fb*Q*∑sF=Fb*(1+∑s)*Q20’container:28CBM;17.5MT40’container:55CBM;24.5MT某批出口货物一共500箱,从A国海运至美国洛杉矶。已知该批货物每箱体积为45*40*32CM,毛重为45KG,计费标准为W/M12级,每个运费吨的基本运费为USD45.00,另外加收燃油附加费(BAF)20%
8、、货币贬值附加费(CAF)15%和目的港交货费(DDC)10%。试计算该批货物的总运费。该批货物的总体积:0.45*0.40*0.32*500=28.800CBM总
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