3.ExportPrice资料.ppt

* * * * * * * * * * * * * SEIB OF GDUFS * 3.4 Understanding the price Export revenue (FOB) – Export cost (FOB) Export revenue (FOB) Export Profit Margin 出口盈亏率 = X 100% Export profit margin a ratio for measuring profitability of an export transaction Standing for how much profit can be generated for every unit of currency in sales Formula as follows: Note: Figures calculated in exporter’s local currency Export revenue and cost excluding overseas transport charges and insurance cost The higher the Export Profit Margin, the more profitable the transaction is. 出口商品盈亏率 出口商品盈亏率是指出口商品盈亏额与出口商品总成本的比率。比率为正时，表示盈利，为负则意味着亏本。其计算公式为： 出口销售人民币净收入-出口总成本出口商品盈亏率= ×100% 出口总成本 SEIB OF GDUFS * 3.4 Understanding the price Export cost in Local Currency Export Revenue in Foreign Currency ECFFE = Export cost for foreign exchange (ECFFE) Interpreting profitability with currency factor Sanding for how many units of local currency the exporter should pay to make one unit of foreign currency Formula as follows: Note: The less the ECFFE is, the more profit the exporter can make See Example on Page 65 成本核算 出口成本核算 出口成本核算一般考虑两个指标，即事前核算的出口商品换汇成本和事后核算的出口商品盈亏率。 出口商品换汇成本 出口商品换汇成本是指通过商品出口，用多少本币可以说换回一个单位的外币的比率。这项指标较为直观，在实际业务中常被采用。其计算公式如下： 出口总成本（本币） 换汇成本= 出口商品的外汇净收入（FOB价，外币） SEIB OF GDUFS * Wording of Prices in Contract HKD 100 per doz EXW GUANGZHOU (5 Beijing Road) CAD 200 per gr FCA Toronto (Airport) EUR 150 per pr FOB Shanghai JPY 600 per lb FAS Tokyo AUD 120 per pc CFR Sydney CHF 300 per set Carriage Paid To 5 Maple Rd. Geneva (sea/air shipment: from Guangzhou to Dubai by sea, then by air to Geneva) USD 250 per set Delivered at Sino-Mongolian Frontier (Erlian) EUR 350 per M/T DES Guangzhou GBP 500 per unit DEQ London 二、进口成本核算 对于进口商品成本的核算主要采用进口商品盈亏率这一指标。其计算公式为： 进口盈亏额 进