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操作一：按出口一个20’集装箱的货量，每种规格出口相同数量来计算，加一成投保水渍险，出口退税率为9%，预期利润率为10%，请计算每种商品的CIF赫尔辛基价。5W1、实际购货成本=采购成本（1+增值税率-出口退税率）/（1+增值税率）=12（1+17%-9%）/（1+17%）=11.0769(元/只)2、国内费用=2500/（400×50）+0.3FOB=0.125+0.3FOB3、FOB=(实际购货成本+国内费用)/1-预期利润率=[(11.0769+0.125+0.3FOB)/8.2778]/1-10%0.9FOB×8.2778-0.3FOB=11.2019FOB=1.5667(美元/只)4、CIF=（FOB+F+银行费用额）/[1-（1+投保成本）×保率-银行费率]={（1.5667+2688/（400×50）+[（100+200）/（400×50）×8.2778]）/[1-（1+10%）×0.3%-1.25‰]=（1.5667+0.1344+0.0018）/0.99545=1.7029/0.99545=1.7107(美元/只)7W:1、实际购货成本=采购成本（1+增值税率-出口退税率）/（1+增值税率）=15（1+17%-9%）/（1+17%）=13.8462(元/只)2、国内费用=2500/（400×50）+0.3FOB=0.125+0.3FOB3、FOB=(实际购货成本+国内费用)/1-预期利润率=[(13.8462+0.125+0.3FOB)/8.2778]/1-10%0.9FOB×8.2778-0.3FOB=13.9712FOB=1.9540(美元/只)4、CIF=（FOB+F+银行费用额）/[1-（1+投保成本）×保率-银行费率]={（1.9540+2688/（400×50）+[（100+200）/（400×50）×8.2778]）/[1-（1+10%）×0.3%-1.25‰]=（1.9540+0.1344+0.0018）/0.99545=2.090/0.99545=2.0996(美元/只)22W:1、实际购货成本=采购成本（1+增值税率-出口退税率）/（1+增值税率）=22（1+17%-9%）/（1+17%）=20.3077(元/只)2、国内费用=2500/（400×50）+0.3FOB=0.125+0.3FOB3、FOB=(实际购货成本+国内费用)/1-预期利润率=[(20.3077+0.125+0.3FOB)/8.2778]/1-10%0.9FOB×8.2778-0.3FOB=20.4327FOB=2.8577(美元/只)4、CIF=（FOB+F+银行费用额）/[1-（1+投保成本）×保率-银行费率]={（2.8577+2688/（400×50）+[（100+200）/（400×50）×8.2778]）/[1-（1+10%）×0.3%-1.25‰]=（2.8577+0.1344+0.0018）/0.99545=2.9939/0.99545=3.0076(美元/只)26W:1、实际购货成本=采购成本（1+增值税率-出口退税率）/（1+增值税率）=25（1+17%-9%）/（1+17%）=23.0769(元/只)2、国内费用=2500/（400×50）+0.3FOB=0.125+0.3FOB3、FOB=(实际购货成本+国内费用)/1-预期利润率=[(23.0769+0.125+0.3FOB)/8.2778]/1-10%0.9FOB×8.2778-0.3FOB=23.2019FOB=3.2450(美元/只)4、CIF=（FOB+F+银行费用额）/[1-（1+投保成本）×保率-银行费率]={（3.2450+2688/（400×50）+[（100+200）/（400×50）×8.2778]）/[1-（1+10%）×0.3%-1.25‰]=（3.2450+0.1344+0.0018）/0.99545=3.3812/0.99545=3.3967(美元/只)因此各个型号的产品对外报价为5W:1.8美元/只;7W:2.1美元/只;22W:3.0美元/只26W:3.4美元/只操作二：支付方式为不可撤销即期信用证，以我方为受益人，6月30日前装运，允许分批装运和转船。发票金额100%在信用证下结算，即期付款，要求信用证在5月15日前开到。加一成投保水渍险，按中国人民保险公司海运货物保险条款投保。依据上述条件填制销售合同确认书。补充资料：李明设计的唛头：ＡＢＣ／ＨＤＩＬＳＩＮＫＩ／ＮＯ．１－４００，合同编号为：98SGQ468001，签订日期为：2007年4月12日，签约地点：中国广州SALESCONTRACTContractNo.:98SGQ468001Signedat:GUANGZHOU,CHINADate:12,April,2007Seller:GUANGDONGLONGHUATRADIGNCO.,LTD.Address:152,ZHENGLONGROAD,GUANGZHOU,CHINATel:(086)08355671Fax:(086)08355678Buyer:ABCCOMPANYLIMITED，FINLANDAddress:AKEDSANTERINKAUTOP.O.BOX9，FINLANDTel:833-452Fax:833-675TheBuyersagreetobuyandtheSellersagreetosellthefollowinggoodsontermsandconditionsassetforthbelow:（1）NameofcommodityandSpecifications（2）Quantity(PC)（3）UnitPrice(US$)（4）TotalValue(US$)TriangleBrand3u-ShapeElectronicEnergySavingLamp,TR-3U-A110V5W110V7W110V22W110V26W5,0005,0005,0005,00020，0001.82.13.03.4CIFHELSINKI9,00010,50015,00017,00051,500TOTALAMOUNT:SAYUSDOLLARSFIFTY-ONETHOUSANDFIVEHUNDREDONLY（5）TimeofShipment:Tobeeffectedbefore30thJune,transshipmentallowedandpartialshipmentallowed.(6)PortofLoading:Huangpuport,China（7）PortofDestination:Helsinki,Finland（8）Packing:Tobepackedwithcarton,every50pcstoacarton.（9）ShippingMarks:ABC／HELSINKE／NO．1－400(10)Insurance:Tobecoveredbythesellerfor110%oftheinvoicevalueagainstW.P.AsubjecttoCICofP.I.C.Cdated1/1/1981.(11)Payment:By100%IrrevocableLetterofCreditinfavoroftheSellerstobeavailablebysightdrafttobeopenedandtoreachChinabefore15May2007andtoremainvalidfornegotiationinChinauntilthe15thdaysaftertheforesaidTimeofShipment.L/Cmustmentionthiscontractnumber,L/CadvisedbyBANKOFCHINA,GUANGZHOUBRANCH.TLX:444U4KHZBC.CN.AllbankingChargesoutsideChinaof(themainlandofChina)areforaccountofthedrawee.Sellers:广东龙华贸易有限公司Buyers:ABCCOMPANYLIMITEDFINLAND刘德华TigerWools操作三：芬兰ABC公司于2007年5月2日向当地的METITABANKLTD．，FINLAND申请开证，请你代Smith先生，按前面双方签订合同的内容，开立信用证申请书一份。(小语种的填写汉语的开证申请书一份)信用证通过SWIFT形式开立，对单据的要求如下：商业发票一式3份，上面要显示合同号和信用证号；全套海运提单一式3份，要求空白指示空白背书，货到通知开证申请人，并且表明运费预付；保险单一份；装箱单一式三份，上面要显示每个包装的毛重、净重。对其余单据没有要求。银行费用由受益人承担除开证行以外的所有费用，运输单据取得后的15天内交单议付，并且必须在信用证的有效期内，所有单据由快递方式一次性寄给开证行。IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONTO:METITABANKLTD．，FINLANDPlace/Date:2May2007,Helsinki,FinlandBeneficiary(fullnameandaddress)GUANGDONGLONGHUATRADIGNCO.,LTD.(152ZHENGLONGROAD,GUANGZHOU,CHINA)ContractNo.98SGQ468001Dateandplaceofexpiryofcredit15July2007negotiationinChinaPartialshipments√allowed□notallowedTranshipment√allowed□notallowedIssueby□airmail□expressdelivery□briefadvicebyteletransmission√teletrasemission(whichshallbetheoperativeinstrument)DescriptionofGoods:TriangleBrand3u-ShapeElectronicEnergySavingLampTR-3U-A110V5WUSD1.8/PC5,000PCS110V7WUSD2.1/PC5,000PCS110V22WUSD3.0/PC5,000PCS110V26WUSD3.5/PC5,000PCSPacking:Tobepackedwithcarton,every50pcstoacarton.Creditavailablewith□bysightpayment□byacceptance√bynegotiation□bydeferredpaymentatagainstthedocumentsdetailedherein√andbeneficiary’sdraftfor100%oftheinvoicevalueAmount:USD51,500SAYUSDALLARSFIFTY-ONETHOUSANDFIVEHUNDREDONLY□FOB□CFR√CIF□Others：Documentsrequired：(markedwith×)1．(×)signedCommercialInviocein3copiesindicatingL/CNo.andContractNO.98SGQ4680012．(×)FullsetofcleanonboardoceanBillsofLadingmadeout[]toorder/[×]totheorderofandblankendorsed,marked“freight[]tocollect/[×]prepaid[]showingfreightamount”notifying[×]theapplicant/[]3．()AirWaybillsshowing“freight[]tocollect/[]prepaidindicatingfreightamount”andconsignedto4．