[財(cái)會(huì)考試]3、出口還價(jià)核算及還盤(pán)(1)

1、.（1）公司預(yù)計(jì)交易利潤(rùn)額=預(yù)計(jì)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(jì)交易總利潤(rùn)額=222145.2+343932.6+246502.6+368290=1180870.4元（2）供貨價(jià)格=實(shí)際采購(gòu)成本+退稅收入實(shí)際采購(gòu)成本= CIFC3*(1-110%保險(xiǎn)費(fèi)率-傭金率-利潤(rùn)率)-國(guó)內(nèi)費(fèi)用-出口運(yùn)費(fèi)國(guó)內(nèi)費(fèi)用=（400+550+50+600+14000）/200+15+5

2、=35元/箱出口運(yùn)費(fèi)=2200*8.25/200=90.75元Kw-04實(shí)際采購(gòu)成本=10162.35*（1-110%*1%-3%-5%）-35-90.75=9111.82615元/箱供貨價(jià)格=9111.82615+供貨價(jià)格*15%/（1+17%）供貨價(jià)格=9111.82615*117%/102%=10451.8元/箱=870.98元/打Kw-16實(shí)際采購(gòu)成本=15475.68*（1-110%*1%-3%-5%）-35-90.75=13941.64312元/箱供貨價(jià)格=13941.64312+供貨價(jià)格*15%/（1+17%）供貨價(jià)格=13941.64312*117%/102%=15991.88

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

4、kw-04供貨價(jià)格=870*12=10440 元/箱退稅收入=10440*15%/（1+17%）=1338.461538元/箱實(shí)際采購(gòu)成本=10440-1338.461538=9101.538462元/箱國(guó)內(nèi)費(fèi)用=（400+550+50+600+14000）/200+15+5=35元/箱出口運(yùn)費(fèi)=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(jià)格=1300*12=15600 元/箱退稅收入=15600*15%/（1+17%）=2000元/箱實(shí)際采購(gòu)成本=15600-2000=13600元/箱國(guó)內(nèi)費(fèi)用=（400+550+50+600+14000）/200+15+5=35元/箱出口運(yùn)費(fèi)=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(jià)格=480*24=11520元/箱退稅收入=11520*15%/（1+17%）=1476.923077元/箱實(shí)際采購(gòu)成本=11520-1476.923077=10043.07692元/箱國(guó)內(nèi)費(fèi)用=（400+550+50+600+14000）/200+15+5=35元/箱出口運(yùn)費(fèi)=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(jià)格=730*24=17520元/箱退稅收入=17520*15%/（1+17%）=2246.153846元/箱實(shí)際采購(gòu)成本=17520-2246.153846=15273.84615元/箱國(guó)內(nèi)費(fèi)用=（400+550+50+600+14000）/200+15+5=35元/箱出口運(yùn)費(fèi)=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