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出口價格核算 101-1

出口價格核算 101-1. 出口價格構成要素. 1. 貨品成本 2. 出口費用：運費，保險費，佣金 業務費用 3. 預期利潤. CIF&C = 貨品成本 + 運費 + 保險費 + 佣金 + 業務費用 + 預期利潤 = 貨品成本 + 運費 + (CIF&C * 1.1 * 保險費率 ) + (CIF&C * 業務費率 ) + (CIF&C * 佣金率 ) (CIF&C * 利潤率 ). 總除法：. 連除法 ( 考試 ) ：. 1 立方呎 (CFT, 才 ) = 1728 立方吋

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出口價格核算 101-1

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  1. 出口價格核算101-1

  2. 出口價格構成要素 1.貨品成本 2.出口費用：運費，保險費，佣金 業務費用 3.預期利潤

  3. CIF&C =貨品成本 + 運費 + 保險費 + 佣金 + 業務費用 + 預期利潤 = 貨品成本 + 運費 + (CIF&C * 1.1 * 保險費率) + (CIF&C * 業務費率) + (CIF&C * 佣金率) (CIF&C * 利潤率)

  4. 總除法： 連除法(考試)：

  5. 1 立方呎 (CFT,才) = 1728 立方吋 1 立方公尺 (CBM) = 35.315 CFT CBM 計算至小數點第 4 位，四捨五入後取 3 位 其餘計算至小數點第 3 位，四捨五入後取 2 位

  6. A 每箱CBM數：1*0.7*0.54 = 0.378 CBM A 每箱才積 = 0.378*35.315 = 13.34907 CFT ≒ 13.35 CFT

  7. 0.378 13.35 A 每PC運費：0.378*80/(20*12) = 0.126 ≒ 0.13

  8. A FOB報價 = (360/29.05) ÷(1-0.082) ÷ (1-0.065) = 14.437 ≒ 14.44

  9. A CIFC5報價 = (360/29.05+0.13) ÷(1-0.082) ÷ (1-0.05) ÷ (1-0.065) = 15.357 ≒ 15.36

  10. B 每箱才數：25*30*36 = 27000 立方吋 27000/1728 = 15.625 ≒15.63 CFT B 每箱CBM數 = 15.63/35.315 = 0.4425 ≒ 0.443

  11. B 20呎櫃數量 = 25/0.443 = 56.43 ≒ 57 CTNS 57*15*12 = 10260 SETS

  12. 10260 B 每 SET 運費 = 1650 ÷ 10260 = 0.160 ≒ 0.16 USD

  13. 0.16 B CIFC5 報價 = (250/29.05 + 0.16) ÷ (1-0.082) ÷ (1-0.065) ÷ (1-0.03) ÷ (1-1.2*(0.0024)) = 10.558 ≒10.56

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