CASE2报价参考答案(会09)

1一、报价参考货号366621）实际成本＝采购成本－退税收入＝150-150×9%/（1+17%）＝138.4615（元/辆）2）20英尺集装箱装箱量：25/（0.72×0.36×0.48）＝200.9388，取整，200箱报价数量：200×12＝2400辆3）国内费用：[400+550+50+600+1400+（15+5）×200]/2400＝2.9167（元/辆）4）出口运费：2200×6.26/2400＝5.7383（元/辆）5）出口报价：FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(138.4615＋2.9167）/（1-3%-10%）/6.26＝25.96（美元/辆）CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）＝(138.4615＋2.9167＋5.7383）/(1-3%-10%）/6.26＝27.01（美元/辆）CIFC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）＝(138.4615+2.9167+5.7383）/(1--3%-10%-110%×0.90%）/6.26＝27.32（美元/辆）货号:366641）实际成本＝采购成本－退税收入＝160-160×9%/(1+17%）＝147.6923（元/辆）2）20英尺集装箱装箱量：25/（0.72×0.72×0.48）＝100.4694，取整，100箱报价数量：100×20＝2000辆3）国内费用：[400+550+50+600+1400+（15+5）×100]/2000＝2.5（元/辆）4）出口运费：2200×6.26/2000＝6.886（元/辆）5）出口报价：FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(147.6923＋2.5）/（1-3%-10%）/6.26＝27.58（美元/辆）CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）＝(147.6923＋2.5＋6.886）/(1-3%-10%）/6.26＝28.84（美元/辆）CIFC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）＝(147.6923+2.5+6.886）/(1-3%-10%-110%×0.90%）/6.26＝29.17（美元/辆）货号：366671）实际成本＝采购成本－退税收入＝170-170×9%/（1+17%）＝156.9231（元/辆）2）20英尺集装箱装箱量：25/（0.72×0.72×0.48）＝100.4694，取整，100箱报价数量：100×20＝2000辆3）国内费用：[400+550+50+600+1400+（15+5）×100]/2000＝2.5（元/辆）4）出口运费：2200×6.26/2000＝6.886（元/辆）25）出口报价：FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝（156.9231＋2.5）/（1-3%-10%）/6.26＝29.27（美元/辆）CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）＝(156.9231＋2.5＋6.886）/(1-3%-10%）/6.26＝30.54（美元/辆）CIFC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）＝(156.9231＋2.5＋6.886）/（1-3%-10%-110%×0.90%）/6.26＝30.89（美元/辆）货号:366691）实际成本＝采购成本－退税收入＝180-180×9%×(1+17%）＝166.1538（元/辆）2）20英尺集装箱装箱量：25/（0.72×0.36×0.48）＝200.9388，取整，200箱报价数量：200×12＝2400辆3）国内费用：[400+550+50+600+1400+（15+5）×200]/2400＝2.9167（元/辆）4）出口运费：2200×6.26/2400＝5.7383（元/辆）5）出口报价：FOBC3＝（实际成本+国内费用）/（1-佣金率-预期利润率）＝(166.1539＋2.9167）/（1-3%-10%）/6.26＝31.04（美元/辆）CFRC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率）＝(166.1539＋2.9167＋5.7383）/(1-3%-10%）/6.26＝32.10（美元/辆）CIFC3＝（实际成本+国内费用+出口运费）/（1-佣金率-预期利润率-（1+加成率）×保费率）＝(166.1539+2.9167+5.7383）/（1-3%-10%-110%×0.90%）/6.26＝32.47（美元/辆）二、合同核算:货号36662366643666736669数量每个货号1个20'集装箱ARTNO.36662&36669各2400辆，共计4800辆ARTNO.36664&36667各2000辆，共计4000辆成交单价(US$)ART.NO.36662USD19.88/PIECECIFC3NEWYORKART.NO.36664USD20.66/PIECECIFC3NEWYORKART.NO.36667USD21.94/PIECECIFC3NEWYORKART.NO.36669USD23.06/PIECECIFC3NEWYORK国内供货价格：150.00元、160.00元、170.00元、180.00元3合同金额USD188,256.00总成交金额188256X6.26=1178482.56元购货总成本（150+180）×2400+（160+170）×2000=1452000元退税总收入1452000×9%/1.17=111692.3077元实际总成本[(150+180)×2400+(160+170)×2000]X1.08/1.17=1340307.692（元）国内费用(400+600+600+1400)×4+(100+200)×2×（15+5）=24000.00出口运费2200×4×6.26=55088（元）保费188256×6.26×110%×0.90%=11666.98（元）佣金188256×6.26×3%=35354.4768（元）成交利润额188256×6.26-1452000+111692.3077-24000-55088–11666.98–35354.4768=—287934.5891（元）成交利润率—217780.75/188256/6.26=—24.43%出口总成本=实际总成本+国内费用=1340307.692+24000=1364307.692出口外汇净收入=（188256×6.26—11666.98—55088—35354.4768）/6.26=107673.103/6.26=171944.5852盈亏率=（1076373.103—1364307.692）/1364307.692×100%=—21.1%换汇成本=1364307.692/171944.5852=7.93（元/美元）SALESCONFIRMATIONS/CNo.:LD-DRGSC01Date:April1st2003TheSeller:LIDATRADINGCO.LTD.TheBuyer:DRAGONTOYCO.LTD.Address:NO.1267EASTNANJINGROADAddress:1180CHURCHROADNEWYORKSHANGHAI,CHINAPA19446U.S.A.ItemNo.Commodity&SpecificationsUnitQuantityUnitPrice(US$)AMOUNT(US$)TELECONTROLRACINGCARCIFC3NEWYORK1ART.36662PIECE240019.8847712.002ART.36664PIECE200020.6641320.003ART.36667PIECE200021.9443880.004ART.36669PIECE240023.0655344.50TOTAL188256.00TOTALCONTRACTVALUE:SAYUSDOLLARSONEHUNDREDEIGHTY-EIGHTTHOUSANDTWOHUNDREDANDFIFTY-SIXONLYPACKING:ART.NO.36662&36669TOPACKEDINCARTONSOF12PIECESEACHART.NO.36664&36667TOPACKEDINCARTONSOF20PIECESEACHALLPRODUCTSINFOUR20'CONTAINERS.4TERMSOFSHIPMENT:SHIPMENTINMAY2008AFTERRECEIVINGTHERELEVANTLETTEROFCREDIT,WITHPARTIALSHIPPMENTTRANSHIPMENTALLOWED.PORTOFLOADING&DESTINATION:FROMQINGDAO,CHINATONEWYORK，USAPAYMENT:THEBUYERSHALLOPENANIRREVOCABLEL/CINFAVOROFTHESELLERBEFOREAPR.15TH,2003.THESAIDL/CSHALLBEAVAILABLEBYDRAFTATSIGHTFORFULLINVOICEVALUEANDREMAINVALIDFORNEGOTIATIONINCHINAFOR15DAYSAFTERSHIPMENT.INSURANCE:TOBECOVEREDBYTHESELLERFOR110%OFTOTALINVOICEVALUEAGAINSTALLRISKSANDWARRISKASPERTHEOCEANMARINECARGOCLAUSESOFTHEPEOPLE'SINSURANCECOMPANYOFCHINA,DATEDJAN.1ST,1981.Confirmedby:THESELLERTHEBUYERLIDATRADINGCO.,LTD.GRACEGURemarks:1.ThebuyershallhavethecoveringletterofcreditwhichshouldreachtheSeller30daysbeforeshipment,failingwhichtheSellerreservestherighttorescindwithoutfurthernotice,ortoregardasstillvalidwholeoranypartofthiscontractnotfulfilledbytheBuyer,ortolodgeaclaimforlossesthussustained,ifany.2.IncaseofanydiscrepancyinQuality/Quantity,claimshouldbefiledbytheBuyerwithin30daysafterthearrivalofthegoodsatportofdestination;whileforquantitydiscrepancy,claimshouldbefiledbytheBuyerwithin15daysafterthearrivalofthegoodsatportofdestination.3.FortransactionsconcludedonC.I.F.basis,itisunderstoodthattheinsuranceamountwillbefor110%oftheinvoicevalueagainsttherisksspecifiedintheSalesConfirmation.Ifadditionalinsuranceamountorcoveragerequired,theBuyermusthavetheconsentoftheSellerbeforeShipment,andtheadditionalpremiumistobebornebytheBuyer.4.T