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1、Price Term in Contract,In contract: unit price, total amount, method of pricing Unit Price USD 100 per dozen FOB New York type of currency price per unit measurement unit trade terms HKD 30 per Carton FOB Dalian net. (net price,净价) USD 500 per M/T CIFC5 Boston. (price with commission,含佣价),Chapter 8
2、Pricing,Total Amount,Total price is the total amount of a deal. e.g.: Total Amount: USD5000 e.g.: Total Amount: USD5000 FOB Liverpool Both commission and discount are general practices often employed in foreign trade to promote exporting and win keen trade competitions. Then,1、Definition,Commission,
3、Broker,Discount,Importer,Commission & Discount,Commission is the service fees charged by the agents or brokers for the transactions made for their principles, such as the commission paid by the exporter to its sales agent, and the commission paid by the importer to its purchasing agent.,Discount is
4、the price deduction allowed by the Seller to the Buyer as a reward for paying cash (cash discount), buying in quantity (quantity discount, volume discount), making early payment (trade discount), or granting some other advantage to the buyer. The way to pay discount: The discount is customarily to b
5、e deducted from the payment when the buyer pays for the goods.,Pricing methods,(1)Fixed pricing：The seller delivers and the buyer accepts the commodities at a fixed price agreed by both parties, neither party shall have the right to change the agreed price. (2)Flexible pricing: (a) The pricing time
6、and the pricing method are specified in the price terms. e.g.: The price will be negotiated and decided by both parties 60 days before the shipment according to the international price level. (b) Only the pricing time is fixed. e.g.: to be priced on July 10, 2004 by both parties.,(3)Partial fixed pr
7、ice and partial unfixed price: The parties concerned only fix the price for the commodities to be delivered recently, and leave the price of the commodities to be delivered in the long term open. e.g.: for the goods to be delivered in several lots. (4)Floating pricing: At the time of pricing, the pr
8、ice adjustment is also stipulated. Sometimes, the floating pricing consists of a basic price plus the adjustment. It can be expressed by a formula: Settled Price = Basic price + price adjustment. e.g.: If the concluded price for other buyers is 5% higher or lower than the contract price, both partie
9、s will negotiate to adjust the contract price for the quantity of the contract.,Calculation before export quotation,Collecting basic information for export quotation,Calculation before export quotation,Theoretical arithmetic,Experience arithmetic,Purchase price of goods,Export packing,Quotation quan
10、tity,Export freight,Premium rate,Commission,Exchange rate,The profit rate,Rate of export rebates,Circulation expense (domestic),成本核算,出口总成本进货价款（含增值税）国内费用出口退税，国内费用包括 内陆运费inland transportation expenses：主运费、过桥费、装卸费 包装费packing expenses：运输包装、改换费、修整费 仓储费storage expenses：仓租、保管费、整理费、翻包费 损耗费：自然、人为损耗 检验及公证费用in
11、spection & survey expenses： 装货及通关费用shipping & customs clearance expenses 出口税捐export taxes & duties 邮电费correspondence charges 证明书费certificate fees：如原产地证、领事发票等 银行手续费banking charges：包括出口签证费、押汇手续费等 银行押汇利息banking discount charges 佣金commission 经营管理费：手续费、招待费、交通费、差旅费等 其他费用：固定资产折旧费用、工资、修理费用、福利,Theoretical ar
12、ithmetic,Cost,Expenses,Profit,Quotation,FOB price,FOBC,CIF price,CIFC,CFR price,CFRC,出口核算公式,几个概念： 出口总成本=进货价款(含增值税)国内费用出口退税 出口销售外汇净收入按FOB销售所得的外汇净收入 出口销售人民币净收入出口商品FOB价的人民币价格,出口核算公式,出口商品盈亏率 出口商品盈亏率（出口销售人民币净收入出口总成本）/出口总成本100% 出口商品换汇成本 出口商品换汇成本出口总成本￥/出口销售外汇净收入$,几种报价的换算,FOB总成本 CFRFOBF CIFFOBFI CIFCCIFC；FO
13、BC=FOB+C; CFRC=CFR+C C=CIFC 佣金率 （ C=CFRC 佣金率 ； C=FOBC 佣金率 ),几种报价的换算,FOB价换算成其他价 CFRFOBF CIF（FOBF）/（1保险费率投保加成率(1+10%或？%） CFR价换算成其他价 FOBCFRF CIFCFR/（1投保加成率保险费率） CIF价换算成其他价 FOBCIF（1投保加成率保险费率）F CFRCIF（1投保加成率保险费率）,例题1,1、某出口公司与西欧某中间商达成一笔交易，合同规定我方出口某商品25 000千克，每千克15美圆，CFR C 2%汉堡。海运运费为每千克0.15美圆。出口收汇后出口公司向国外中
14、间商汇付佣金。计算（1）该出口公司向中国银行购买支付佣金的美圆共需多少人民币？（2）该出口公司的外汇净收入为多少美圆？（按当时中国银行牌价：100美圆=826.49/828.97人民币元,例题1答案,1 解: (1)佣金=交易总金额X佣金率 代入公式: 15 X 25 000 X 2% = 375 000 X 2% = 7 500(美圆) 所以到银行购汇支付佣金需支付人民币: 828.97/100 X 7 500=62172.75(元) (2) FOB净价=CFR含佣价 运费 佣金 代入公式: 15 X 25 000 0.15 X 25 000 7500 =375000 3750 7500 =
15、363750(美圆),例题2,2 我向西欧某客商推销某商品,发盘价格为每公吨1 150 英镑CFR西欧某港口,对方复电要求改按FOB中国口岸订价,并给予2%佣金.查自中国口岸到西欧某港口的运费为每公吨170英镑,我方如要保持外汇收入不变,改按买方要求条件报价,应为何价?,例题2答案,解： （1）FOB价=CFR价-自装运港至目的港的运费 （2）含佣价=净价/1-佣金率 先求FOB价，由公式（1）： 1150-170=980英镑 再求FOB中国口岸含佣价，由公式（2）： 980/1-2% = 1000英镑,Exercise,Please finish the exercise in the te
16、xt book Case Study: Please read your case book,Modes of Transport Transport Documents Terms of Transport,Chapter 9 Delivery of Goods,Introduction,The delivery of goods, in international trade, is one the most important steps. This is because in international trade where an exporter and an importer are always far apart, the goods under the contract have to go a long distance
