第5章price.ppt

Chapter 5 Pricing and Quotation of Exports Objectives Key points How to determine the transaction price of the commodity? 1.Cost of Exports in terms of foreign exchange换汇成本的计算 Section three Pricing methods 1、Fixed pricing （固定价格） The seller 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、Unfixed pricing （非固定价格） Flexible pricing: ( 待定价格) The pricing time 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. Only the pricing time is fixed. e.g.: to be priced on Sep.10, 2004 by both parties. Tentativeness 暂定价格 e.g.:The unit price is arranged for the time being at USD 100 per dozen CIF London. The final transaction price shall be determined through negotiation between the buyer and the seller 15 days before the month of shipment.And the buyer can establish the L/C subject to this provisional price (单价暂定为每打100英镑CIF伦敦，最后成交价于装运月份15天前由买卖双方另行协商确定。买方按此暂定价开立信用证。） (3) Partial fixed price and partial unfixed price 部分固定价格，部分非固定价格 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. SECTION FOURCommission discount Examples Calculation 出口商品价格的构成 采购成本 = 含税成本（发票款） = 货价 + 税额 案例： 渤海水产有限公司收到日本河野株式会社求购17吨冷冻水产（计一个20英尺集装箱）的询盘，要求报出包含客户3%佣金的FOB上海、CFR以及CIF神户的美元出口单价。 案例二： 根据下列资料分别报出出口的FOB和CIF美元单价： 品名： 火车牌足球（TRAIN BRAND FOOTBALL） 货号： SWB32S 包装: 24只/纸箱 尺码: 58x42x41cm 毛/净重:14/12kgs 供货价格： 165元/只 增值税为 17%，出口退税为 8%， 国内费用: 包装费每箱20元；每个20集装箱货物所需支付的其它费用有： 仓储费125元；国内运杂费250元；商检费100元；报关费50元； 港口费200元；业务费1000元；其它400元。 报价数量：一个20英尺集装箱， 20英尺集装箱至BUENOS AIRES的包箱费率为3600美元；