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第二章 国际贸易货物价格的核算. 第一节 国家贸易货物价格 第二节 国际贸易业务的有关费用核算 第三节 出口货物成本核算. 第一节 国际贸易货物价格. 一、国际贸易货物价格的基本知识 1 、货物价格的表示 国际贸易货物价格包括计价货币、单位金额、计量单位和贸易术语四个部分组成。 如 : USD 1600 100Z CIFC3BUBAI 计价货币 单位金额 计量单位 贸易术语. 2 、计价货币国际贸易中常用的计价货币有:. - PowerPoint PPT Presentation
1 USD 1600 100Z CIFC3BUBAI
2
3123456
4 FOBCIFCFRFCACPTCIP
1
50000100826 5000826100=413000
2
220100100=1007.701008262000007.7 100 826 100=1864.40
US100 per m/T CIFC 2% Now York 1FOB 2 = 3 = = = 1-
3FOB15002% 1500FOBC= = =1530.6 1- 1-2% 12
US$100 per M/CIFRD2% LonRC==-CIF20002%=200020002%=1960
1 1=11= 1 1= 1 2= =
3==CIF(CIP) CIF(CIP)CFR(CPT) [11] 4===1 5=
2123
11=[1] 100%2FOB=1 3 FOB= FOB1
CFR= FOB 1CIF= FOB 11
CIFC= FOB 11
2 1 = FOB 4FOB42122.67.36 ,3.094 122.6+ 7.36 = =3.094 42 : 3.94
51000RMB10015%RMB719.00CFR1.20
100(1+15%)-7 = 6.067 19.00-1.2
3 -= x100% 6C&FC1%100m/T 9500m/T10m/T50m/T7m/T1%&=RMB.9.2
FOB100-1-99.2=909.2=828=500+10+7+501+0.01)=567+5.67=572.67
=828-572.67 = 245.33 = 0.43=43% 57267 572.67
4
= 100%
5 =FOBCIF 100% 7X300m/T27$800m/T35.6$9351122 = 112.2-(27+35.6) 100%=79.2% 27+35.6
1 = 100 2 = 100 3
8CIF180008.238.26 18000 x 8.232187.12()
320
20189017%9%0.8%0.2%2017009013055016002 6%3%3CIFC38.271
120/=/KA135=250.560.3250.29=280 KB250= 250.6150.3050.74=180KC285 =250.630.3550.25=44720252KA135 150117%9%117%=138.4615KB250120 117%9%117%=110.7692KC28545 117%9%117%=41.5385
3KA13517002802 90 130 550 1600 560=8.2679KB250 17001802 90 130 550 1600 360=12.3056 KC285 17004472 90 130 550 1600 3576=1.3881 4 201890KA135 18902802=3.375KB250 18901802=5.250 KC285 18904472=0.5285 5 =3%
6=3%7CIFC3KA135CIFC3= 138.46158.26798.27 3.375 16% 3% 1 10% 0.8% 0.2% = 21.1172 =23.49 0.899KB250CIFC3= 110.769212.30568.27 5.250 16% 3% 1 10% 0.8% 0.2% = 20.1321 =22.39 0.899
KC285CIFC3= 41.53851.38818.27 0.5285 16% 3% 1 10% 0.8% 0.2% = 5.7191 =6.36 0.899