国贸实务计算题（Practical calculation questions in China World Trade Center）.docVIP

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国贸实务计算题（Practical calculation questions in China World Trade Center）.doc

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国贸实务计算题（Practical calculation questions in China World Trade Center）

国贸实务计算题（Practical calculation questions in China World Trade Center） A foreign trade company of a batch of export goods, the purchase price is 10000 yuan, the processing fee expenditure of 1500 yuan, the commodity circulation fee is 1000 yuan RMB, the tax expenditure of 100 yuan, the number of export sales of foreign exchange net income was $2000. Calculate: 1) this batch of goods exports 2 of total cost) this batch of goods export sales cost 3) profit and loss of the goods export sales rate (US dollars and RMB converted to 1:8) (1) total export cost = purchase cost + all expenses before export + all taxes before export (=10000+1500+1000=100=12600 yuan) (2) cost = total cost of export / export sales net foreign exchange income =12600/2000=6.3 (RMB / USD) (3) profit and loss rate for export goods (n export sales of RMB net income - export total cost) / total export cost] x 100% =26.98% I quote an export price of 1200 euro per metric ton FOB Whampoa　, and the other side calls for change to CIFC5% London, asking for the London price of CIFC5% (the known premium rate is 1.68% and the total freight rate is 9.68 Euro) CIF=CFR / (1- insurance plus x premium rate) = (FOB+ freight) / (1- insurance plus x premium rate) = = (1200+9.68) / (1-110%x1.68%) =1232.46 (Euro) CIFC5%=CIF/ (1-5%) =1232.46/95%=1297.32 (Euro) A company exports 5000 boxes, each box net weight 20 kilograms, gross weight 22 kilograms, volume 0.03 cubic meters, export total cost 999 yuan per box, export price 120 U. S. dollars per box, CFR New York. Marine freight is calculated at W/M, US $52 per freight ton. ($100 =800 yuan) calculate the commodity export profit rate and cost. Profit and loss rate for export goods (n export sales of RMB net income - export total cost) / total export cost] x 100% Net export earnings of RMB = FOB, X U.S. dollars and RMB FOB=CFR-F Freight = charging standard x basic freight x quantity x (1+ surcharge) =0.03X52=1.56 (US dollars) FOB=CFR-F=120-1.56=118.44 (US dollars) Profit and