《国际贸易实务-第4章.pptVIP

国际贸易实务 清华大学出版社 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 第4章 佣金、折扣与成本核算 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 4.1佣金和折扣 4.1.1佣金 1．佣金的含义 佣金是指经纪人、代理人为委托人服务而收取的报酬。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 2．佣金的表示方法 4.1.1佣金 （1）用佣金率表示 ①用文字表示。 ②在贸易术语上加注佣金的英文字母C和佣金率。 （2）用绝对数来表示。 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004