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1、综合题1.佣金计算 净价=含佣价-佣金 含佣价=净价/(1-佣金率）1）如报含佣价CFRC5%每公吨100 美元，那么每公吨付佣金多少？佣金=1005%=5（美元）2）如原报含佣价CFRC5%每公吨 100美元，那么CFR净价多少？净价=100-5=95（美元）3）如报净价CFR每公吨100美元， 不影响收入的条件下，CFRC5%价 多少？CFRC5%=105（美元）CFRC5%=1001-5%=105.262.出口盈亏率核算盈亏额 =出口净收入-出口总成本出口净收入=FOB净价出口总成本 =进货成本+ 国内费用-出口退税额盈亏率= 盈亏额/出口总成本*100% A company in Sh
2、anghai quotes its exporting price, USD 100 Per Metric Ton FOB Shanghai, to a Spanish company. If the exporting quantity is 100 Metric Tons, the domestic purchasing price of these goods is 600 CNY per Metric Ton. The domestic total charges (including all kinds of domestic fees and taxes) are 1300 CNY
3、. And the export tax rebate is 300 CNY totally. And the exchange rate is USD1:CNY6.5. Please calculate the rate of profit or loss of this export transaction. 一个公司在上海引用它的出口价格,每公吨 100美元FOB上海,一家西班牙公司。如果 出口数量是100吨,国内购买这些商品的价 格是每公吨600元。国内总费用(包括各种 各样的国内费用和税收)是1300元。和出 口退税是300人民币完全。和汇率是1美元 :6.5元。请计算盈利或亏损率的
4、出口事务 。The domestic purchasing price plus domestic total charges minus the export tax rebate is domestic cost of export.The total domestic cost=600*100+1300-300=61000RMBThe revenue in RMB=foreign exchange earning*exchange rate =FOB*100*exchange rate=100*100*exchange rate =10000*6.5=65000RMBSo, the ra
5、te of profit= (revenue-domestic cost)/domestic cost*100% = (65000-61000)/61000*100%=6.56% 国内采购价格加上国内总费用减去出口退税是 国内成本的出口。 总国内成本= 600 * 100 + 1300 - 300 = 61000元人 民币 收入人民币=创汇*汇率 = FOB * 100 *汇率= 100 * 100 *汇率 = 10000 * 6.5 = 65000元人民币 因此,利率利润=(收入国内成本)/国内成本* 100% =(65000 - 61000)/ 61000 * 100% = 6.56%3.
6、保险金额和保险费的计算保险金额=CIF价X(1+保险加成率 ) 保险费=保险金额X保险费率=CIF价X(1+保险加成)X保险 费率CIF=CFR/1-保险费率*(1+投保加成率)4.总运费的计算 总运费=单位运价*总运费吨 单位运价=基本费率*（1+附加费率 ）+ 附加费额 A chinese company exports 100 sets of good X to London, the volume per piece is 30cm60cm50cm, and gross weight is 40kg. On the List of Classification of Commodities, goods X falls within the scope of class 9, and the freight is based on W/M. On the Freight Tariff (China- London), the freight rate for class 10 is US$109, with 10% additional on optional discharges and 20% transshipment additional subcharges. How much is the total freight?
