第4章 价格核算.ppt

浙江理工大学科艺学院 陈晓静 （2）保持5％利润的还价情况 CFRC3＝实际成本＋国内费用＋出口运费＋客户佣金＋银　　 行手续费＋预期利润 ＝79.2308＋6.6833＋5.2247＋CFRC3*3％＋CFRC3*0.5％＋CFRC3*5％ ＝91.1388＋CFRC3*（3％＋0.5％＋5％） ＝91.1388＋CFRC3*8.5％ CFRC3－CFRC3 *8.5％＝91.1388 CFRC3*(1-8.5％)＝91.1388 CFRC3＝91.1388/(1-8.5％) 　　 ＝99.6052元 　　 ＝12.07美元 浙江理工大学科艺学院 陈晓静 3）保持8％利润的国内采购价调整情况 实际成本＝销售收入－销售利润－海运费用－客户佣金 －国内费用-银行手续费 ＝12*8.25-12*8.25*8％- 5.2247-12*8.25*3％- (5.4833+进货价×8%×2/12)－12*8.25*0.5％ ＝99-7.92-5.2247-2.97- 5.4833-进货价×8%/6-0.495 ＝76.907-进货价×8%/6 进货成本=实际成本*(1+增值税率) /(1+增值税率-退税率) = (76.907 -进货价×8%/6 ) *(1+17%) /(1+17%-14%) =86.06元/双 浙江理工大学科艺学院 陈晓静 第三节　合同中的价格条款 一、基本内容 单价（Unit Price）＋总值(Total Amount) 二、价格条款实例 Unit Price: USD 200.00 per M/T FOB Shanghai USD 1500 Per M/T CIFC4% Chicago USD 10.00 per set CFRD2% Chicago Amount: USD 20000.00 Total Value: SAY U.S. DOLLARS TWENTY THOUSAND ONLY 三、制定价格条款的注意事项 1、商品质量 2、交货时间 3、成交数量 4、品质数量机动部分定价 5、保值条款 6、付款方式 浙江理工大学科艺学院 陈晓静  SHENFAN Machinery Equipment IMP EXP COMPANY SALES CONTRACT Contract NO. 04012E Date:Jan.23,2008 Signed at：Shenzhen, China THE SELLERS: SHENFAN Machinery Equipment IMP EXP COMPANY, No.5 ME street, Shenzhen , 510000, China Tel/Fax: 0755-783256 THE BUYERS: John Williams Trading Company, No. 75 Coastal Road, New York, NY10000, USA Tel/Fax: +1-221-4881300 The undersigned Sellers and Buyers have confirmed this contract in accordance with the terms and conditions stipulated below: 1.Description of Goods, Quantity，Unit Price and Amount: No. Descriptions Unit Quantity Unit Price Amount 1. Drilling Machine A12 (specifications as per the Appendix) set 30 USD1000.00 FOB Guangzhou, China USD30,000.00 Total: USD30,000.00 FOB Guangzhou, China Total Value (in words ): SAY US DOLLAR THIRTY THOUSAND ONLY. *The price terms are based on INCOTERMS 2000 2.Packing: in wooden case(s) and be good for long-distance ocean transportation 3.Date of Shipment: within 45 days after the issuing date of L/C 4.Port of Shipment: Guangzhou, China Port of Destination: New York, US