[財會考試]3、出口還價核算及還盤(1)

1、.（1）公司預(yù)計交易利潤額=預(yù)計交易額*10%Kw-04=11107.26*200*10%=222145.2元kw-16=17196.63*200*10%=343932.6元cb-13=12325.13*200*10%=246502.6元cb-19=18414.5*200*10%=368290元預(yù)計交易總利潤額=222145.2+343932.6+246502.6+368290=1180870.4元（2）供貨價格=實際采購成本+退稅收入實際采購成本= CIFC3*(1-110%保險費率-傭金率-利潤率)-國內(nèi)費用-出口運費國內(nèi)費用=（400+550+50+600+14000）/200+15+5

2、=35元/箱出口運費=2200*8.25/200=90.75元Kw-04實際采購成本=10162.35*（1-110%*1%-3%-5%）-35-90.75=9111.82615元/箱供貨價格=9111.82615+供貨價格*15%/（1+17%）供貨價格=9111.82615*117%/102%=10451.8元/箱=870.98元/打Kw-16實際采購成本=15475.68*（1-110%*1%-3%-5%）-35-90.75=13941.64312元/箱供貨價格=13941.64312+供貨價格*15%/（1+17%）供貨價格=13941.64312*117%/102%=15991.88

3、元/箱=1332.657元/打Cb-13實際采購成本=11236.5*（1-110%*1%-3%-5%）-35-90.75=10088.2285元/箱供貨價格=10088.2285+供貨價格*15%/（1+17%）供貨價格=10088.2285*117%/102%=11571.79元/箱=482.16元/打cb-19實際采購成本=16964.64*（1-110%*1%-3%-5%）-35-90.75=15295.10776元/箱供貨價格=15295.10776+供貨價格*15%/（1+17%）供貨價格=15295.10776*117%/102%=17544.39元/箱=731.02元/打（3）

4、kw-04供貨價格=870*12=10440 元/箱退稅收入=10440*15%/（1+17%）=1338.461538元/箱實際采購成本=10440-1338.461538=9101.538462元/箱國內(nèi)費用=（400+550+50+600+14000）/200+15+5=35元/箱出口運費=2200*8.25/200=90.75元/箱FOBC3=（9101.538462+35）/（1-3%-8%）=10265.77元/箱CFRC3=（9101.538462+35+90.75）/（1-3%-8%）=10367.74元/箱CIFC3=（9101.538462+35+90.75）/（1-110

5、%*1%-3%-8%）=10497.48元/箱=106.04美元/打kw-16供貨價格=1300*12=15600 元/箱退稅收入=15600*15%/（1+17%）=2000元/箱實際采購成本=15600-2000=13600元/箱國內(nèi)費用=（400+550+50+600+14000）/200+15+5=35元/箱出口運費=2200*8.25/200=90.75元/箱FOBC3=（13600+35）/（1-3%-8%）=15320.22元/箱CFRC3=（13600+35+90.75）/（1-3%-8%）=15422.19元/箱CIFC3=（13600+35+90.75）/（1-110%*1

6、%-3%-8%）=15615.19元/箱=157.73美元/打cb-13供貨價格=480*24=11520元/箱退稅收入=11520*15%/（1+17%）=1476.923077元/箱實際采購成本=11520-1476.923077=10043.07692元/箱國內(nèi)費用=（400+550+50+600+14000）/200+15+5=35元/箱出口運費=2200*8.25/200=90.75元/箱FOBC3=（10043.07692+35）/（1-3%-8%）=11323.68元/箱CFRC3=（10043.07692+35+90.75）/（1-3%-8%）=11425.65元/箱CIFC3

7、=（10043.07692+35+90.75）/（1-110%*1%-3%-8%）=11568.63元/箱=58.43美元/箱cb-19供貨價格=730*24=17520元/箱退稅收入=17520*15%/（1+17%）=2246.153846元/箱實際采購成本=17520-2246.153846=15273.84615元/箱國內(nèi)費用=（400+550+50+600+14000）/200+15+5=35元/箱出口運費=2200*8.25/200=90.75元/箱FOBC3=（15273.84615+35）/（1-3%-8%）=17200.95元/箱CFRC3=（15273.84615+35+9

8、0.75）/（1-3%-8%）=17302.92元/箱CIFC3=（15273.84615+35+90.75）/（1-110%*1%-3%-8%）=17519.45元/箱=88.48美元/箱Hunan Textiles Imp. & Exp. Corporation80, Wuyi Road (East) Changsha, China Fax. No.: (+86)-731-2285092DATE: March 22th 2004UNITED TEXTILES LTD.1180 CHURCH ROAD NEWYORKDear sirs,Thank you for your letter of

9、 17 March 2004.We regret that you can not accept our offer.Competition should be based on quality, rather than low prices. The quality of our products Take reasonable prices, modern design, functional and very marketable.We can not accept your counter-offer, but for opening up markets to consider, i

10、nitial give a very favorable offer trading in order to enhance the competitiveness of goods,We are making you the following counter-counter offer:ART.NO. kw-04 USD106.04 /dozen CIFC3 NEW YORK ART.NO. kw-16 USD157.73 /dozen CIFC3 NEW YORKART.NO. cb-13 USD58.43 /dozen CIFC3 NEW YORK ART.NO. cb-19 USD88.48/dozen CIFC3 NEW