资源描述
,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,Chapter,5,Price of Commodity,Chapter 5 Price of Commodity,5.1 Pricing,Correctly Implement Pricing Principles,Price Components of Export Commodities,Export Exchange Cost,Profit and Loss Ratio of Export Commodities,Foreign Exchange Earned through Export(Exchange Rate Appreciation),5.1 PricingCorrectly Implement,Price Components of Export Commodities,Four Components,Components of FOB,CFR and CIF FOB CFR CIF,Conversion of FOB,CFR and CIF FOB CFR CIF,Price Components of Export Com,Chapter-5-Price-of-Commodity-国际贸易实务双语教程(课件),Chapter-5-Price-of-Commodity-国际贸易实务双语教程(课件),Case Study:,A trading company exports 10,000 units of arts and crafts which cost 300,000 Yuan(30 Yuan per unit),other domestic cost:8000 RMB,expected profit:10%,freight:10 units/CTN,1000 cartons,carton size:255632,GW:32KG NW:30KG,the freight to Europe is calculated by W/M as 120 Dollars per ton.The price of 40 containers to Europe:3500 Dollars,insurance by 11%of the invoice value against all risks at the premium rate of 0.8%,foreign sales price:USD4.85/PC CIF London.Please calculate the export exchange cost respectively by container and by cargo.,Case Study:A trading company,Profit and Loss Ratio of Export Commodities,Definition,Profit and Loss Ratio of Export Commodities demonstrates the ratio between the volume of export profit and Total Export Cost.The volume of export profit indicates the balance between net RMB income of export sales and total export cost.If the balance is a positive number,it means making a profit,and vice versa.The very ratio is perceived as an important index to measure the degree of export profit or loss.,Formula,Profit and Loss Ratio of Expor,Formula,Profit and Loss Ratio of Export Commodities=(RMB Net Income of Export Sales Total Export Cost)/Total Export Cost 100%,Formula Profit and Loss Rati,Case Study:,connected to the previous one,Please calculate the profit and loss ratio of export commodities,Case Study:connected to the p,Foreign Exchange Earned through Export(Exchange Rate Appreciation),Definition,Foreign exchange earned through export is concluded by the ratio between certain difference calculated by export foreign exchange net income minus foreign exchange cost of raw materials and foreign exchange cost of raw materials.The ratio is universally adopted in imported materials processing and supplied materials processing to calculate exchange rate appreciation.,Formula,Foreign Exchange Earned throug,Formula,Foreign Exchange Earned through Export(Exchange Rate Appreciation)=(Export Foreign Exchange Net Income Foreign Exchange Cost of Raw Materials)/Foreign Exchange Cost of Raw Materials 100%,Formula Foreign Exchange Earne,Case Study:,A trading company imports fabric to proceed to clothing at an amount of 100,000 Dollars in CIF terms(USD9/PC CIF HAMBURG per garment).The total freight:8000 Dollars,premiums:2000 Dollars.Please calculate the exchange rate appreciation.,Case Study:A trading company i,5.2 Export Quotation Accounting in Trade Practice,Methods of Calculating Export Exchange Cost in Chinas Foreign Trade Practice,Export Quotation Accounting,Export Counter-Offer Accounting,5.2 Export Quotation Accountin,Methods of Calculating Export Exchange Cost in Chinas Foreign Trade Practice,Case One:,A trading company exports a number of sports shoes to the United States.The purchasing price(Tax Price)is 50 Yuan for each shoe,the tax rebate rate is 13%,the cost rate and the expected profit rate of the company is 5%and 10%.The foreign exchange rate of BOC:1Dollar=6.57 Yuan.Please calculate the FOB price of this trading.,Methods of Calculating Export,Case Two:,A trading company exports 10,000 sports shoes.The purchase price(after tax)of each shoe is 70 Yuan,the tax rebate rate is 11%,fixed cost of company:5%,the price of export:9.68 Dollars per pair CIF New York,freight:4,350 Dollars,premiums:1100 Dollars.Please calculate export exchange cost.,Case Two:,Export Quotation Accounting,Case one,A trading company exports a number of umbrellas to UK,shipped in 20-feet container,purchase price(Tax Price)charges 50 RMB each,value added tax rate:17%,tax rebate rate:9%,fixed cost(domestic cost):5%,expected profit:10%,package cost:2,200 Dollars,40 umbrellas each carton,carton size:,Export Quotation Accounting Ca,463826,G.W.:36kg,N.W.:20kg.The buyer requires insurance covered all risks,premium rate 0.6%,and the foreign exchange rate of BOC:1Dollar=6.57 Yuan.Commission rate:3%.The company charges a 10%profit rate at the price of USD7.52/PC CIFc3 London.,463826,G.W.:36kg,N.W.:20kg.Th,5.3 Commission and Discount,Commission,Calculation and Payment Methods of Commissions,Discount(Rebate),5.3 Commission and DiscountCom,Commission,Definition,Commission is the remuneration
展开阅读全文