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Export price is classical case and algorithm

来源: 作者:Stand originally 时间:2009-01-05 Tag: 点击:

Export price uses FOB normally, CFR, CIF quotes 3 kinds this. When quoting external, should undertake by following measure:

Tangible value is formed, determine cost, the computational basis of charge and profit, next will departmental cent is reasonable collect. Use what example shows FOB to quote external below business accounting.

Setting material:

Ji Xin trading company receives England one company is begged buy 6000 pairs of Niu Li upper leather waist is 6 inches tall army boots (40 feet of crate) ask dish, it is a RMB via knowing the stock cost of every pairs of army boots 90 yuan (contain total prices of stock of 17%) of value added tax:

90X6000=540, 000 yuan, export package expends every pairs 3 yuan, domestic movement incidental expenses adds up to 12000 yuan, exporter check expends 350 yuan, declare at customs expend 150 yuan, port sundry fees 900 yuan, other expenses totals 1500 yuan, the annual interest rate that the bank of auspicious letter company borrows money is 8% , predicting money advanced for sb to be paid back later two months, bank poundage is pressed for 0.5%(clinch a deal valence plan) , the drawback rate of exit army boots is 14% , marine cost: Shenzhen arrives Liverpudlian, 40 ' the lodge cost rate of crate is 3800 dollars, the client asks to press clinch a deal of valence 110% cast protect, premium rate is 0.85% , include the middleman's fee of 3% in the price. Be like what auspicious believes a company to anticipate profit is clinch a deal 10% of valence, the RMB is to the exchange rate of the dollar 8.25: 1

Try the FOB that signs up for every pairs of army boots, CFR, CIF price.

Note: FOB: Cost country cost expects profit

CFR: Cost country cost anticipates profit exports freight

CIF: Cost country cost anticipates profit exports freight to export insurance premium

One, business accounting cost

Cost of stock of real cost =- - drawback amount (note: Cost of stock of drawback amount = / (1 appreciation tax rate) X drawback leads =90-90/(1 17%) X 14%=79.2308 yuan / double

2, business accounting charge

1, domestic cost = packs cost (cost of trade supervision of carry incidental expenses declares at customs the sundry charges that expend harbor is other charge) interest rate of loan of X of stock total prices / =3 X 6 of month of 12 X loan, 000 (12, 000 350 150 900 1500) 540, 000 X 8%/12 X2 =18, 000 14900 7200=40100 yuan

=40100 of charge of booth of unit goods place yuan / 6000 pairs of =6.6833 yuan / double

2, X0.5% of quote of bank poundage =

3, X 3% of quote of client commission =

4, exit freight =3800/6000 X 8.25=5.2247 yuan / double

5, X 110%X0.85% of quote of = of exit insurance premium

Business accounting profit (X 10% of profit = quote)

About the business accounting that FOBC3 quotes:

Poundage of bank of brokerage of client of cost of country of real cost of FOBC3 quote = expects profit

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