杩涘嚭鍙ｇ◣璐硅绠楃粌涔犻锛?/p>
1.
鏌愬叕鍙镐粠鏃ユ湰杩涘彛鐢典俊璁惧闆朵欢涓�鎵?/p>
,
浠锋牸涓?/p>
CIF
澶╂触
10000
缇庡厓
(
褰撳ぉ澶栨眹鐗屼环鐨勪拱
鍗栦腑闂翠环涓?/p>
1
缇庡厓
=7.7
鍏冧汉姘戝竵
),
瑁呰浇璐х墿鐨勮埞鑸朵簬
4
鏈?/p>
4
鏃?/p>
(
鏄熸湡浜?/p>
)
杩涘
,4
鏈?/p>
19
鏃ヨ鍏徃
鏉ュ悜娴峰叧鐢虫姤
,
璇烽棶杩欑鎯呭喌涓嬫捣鍏冲簲寰佹敹澶氬皯婊炴姤閲戯紵锛?/p>
锛?/p>
銆?/p>
A.
涓嶅緛鏀?/p>
B.
婊炴姤涓�澶?/p>
,
婊炴姤閲戜负
38.5
C.
婊炴姤涓ゅぉ
,
婊炴姤閲戜负
8.5
鍏?/p>
D.
婊炴姤涓夊ぉ
,
婊炴姤閲戜负
12.75
鍏冨璐哥煡璇?/p>
瑙ｆ瀽锛?/p>
1.
鍥犱负璇ュ叕鍙稿簲鏈�杩熶簬
4
鏈?/p>
18
鏃ョ敵鎶ヨ繘鍙?/p>
,4
鏈?/p>
19
鏃ュ悜娴峰叧鐢虫姤
,
鎵�浠ユ粸鎶?/p>
1
澶?/p>
,
鍥犲緛鏀舵粸鎶ラ噾閲戦
=77000
脳
0.5
鈥懊?/p>
1=38.5(
鍏?/p>
),
灏忎簬
50
鍏?/p>
,
鎵�浠ヤ笉寰併�?/p>
2.
鍥犱负
BCD
閮藉皬浜?/p>
50
鍏冿紝鎵�浠ュ彧鏈?/p>
A
姝ｇ‘銆?/p>
2.
鏌愬叕鍙镐粠鏃ユ湰杩涘彛涓�鎵规満姊拌澶?/p>
,
鎴愪氦浠锋牸涓?/p>
CFR
骞垮窞
800000
娓竵
,
宸茬煡璇ヨ澶囩殑杩涘彛
绋庣巼涓?/p>
10%,
淇濋櫓璐圭巼涓?/p>
0.3%,
姹囩巼涓?/p>
100
娓竵
=107
鍏冧汉姘戝竵
,
璇曡绠楁捣鍏冲簲寰佹敹鐨勮繘鍙ｅ叧绋?/p>
绋庨鏄灏戯紵锛?/p>
锛?/p>
A.88247.42
鍏?/p>
B.85857.57
鍏?/p>
C.83106.80
鍏?/p>
D.80000.00
鍏?/p>
瑙?/p>
鏋?/p>
:DPV
锛?/p>
CFR/
锛?/p>
1
锛?/p>
淇?/p>
闄?/p>
璐?/p>
鐜?/p>
锛?/p>
锛?/p>
(800000
脳
1.07)/1
-
0.3%
锛?/p>
856000/0.997
锛?/p>
858575.72(
鍏?/p>
)
鍏崇◣绋庨锛濊繘鍙ｈ揣鐗╃殑瀹岀◣浠锋牸脳杩涘彛鍏崇◣绋庣巼锛?/p>
858575.72
脳
10%
锛?/p>
85857.57(
鍏?/p>
)
3.
鎴?/p>
涓?/p>
娴?/p>
鏌?/p>
鍏?/p>
鍙?/p>
鍙?/p>
濮?/p>
鎵?/p>
涓?/p>
鏌?/p>
鎵?/p>
琛?/p>
鍘?/p>
杩?/p>
鍙?/p>
鐟?/p>
澹?/p>
浜?/p>
鏁?/p>
鎺?/p>
閾?/p>
搴?/p>
涓�
鍙?/p>
,
鎴?/p>
浜?/p>
浠?/p>
鏍?/p>
涓?/p>
FOBAntwerpSFR200000,
杩愯垂涓?/p>
RMB40000,
淇濋櫓璐圭巼涓?/p>
3
鈥?/p>
,
濉彂娴峰叧浠ｅ緛绋庢缂存涔︿箣鏃ョ憺
澹硶閮庡浜烘皯甯佸姹囦拱鍗栦腑闂翠环涓?/p>
SFR100=RMB380,
鍏崇◣绋庣巼涓?/p>
15%,
澧炲�肩◣绋庣巼涓?/p>
17%,
璇ユ暟
鎺ч摚搴婂簲绾冲鍊肩◣绋庨涓猴紙
锛?/p>
銆?/p>
A.RMB156870.61 B.RMB166870.61
C.RMB177793.31 D.RMB17793.37
瑙ｆ瀽锛?/p>
DPV=FOB+F/(1
-
淇濋櫓璐圭巼
)=(200000
脳
3.80+40000)/1
-
3
鈥?/p>
=802407.22(
鍏?/p>
)
鍏崇◣绋庨
=802407.22
脳
15%=120361.08(
鍏?/p>
)
澧炲�肩◣绋庨
=(802407.22+120361.08)
脳
17%=156870.61(
鍏?/p>
)
4.
鏌愬叕鍙歌繘鍙ｄ竴鎵硅揣鐗?/p>
,
浠锋牸涓?/p>
FOB
鏃ч噾灞?/p>
USD10000
銆?/p>
宸茬煡杩愯垂涓?/p>
100
缇庡厓
,
淇濋櫓璐圭巼涓?/p>
3
鈥?/p>
,
杩涘彛鍏崇◣绋庣巼涓?/p>
10%,
澧炲�肩◣绋庣巼涓?/p>
17%,
姹囩巼涓?/p>
USD100=RMB770
銆傝鎵硅揣鐗╃殑鍏崇◣绋庨
鍙婂鍊肩◣绋庨鏄紙
锛?/p>
銆?/p>
A.
鍏崇◣绋庨
8232.9
鍏?/p>
,
澧炲�肩◣绋庨
15395.54
鍏?/p>
B.
鍏崇◣绋庨
7800.40
鍏?/p>
,
澧炲�肩◣绋庨
14586.75
鍏?/p>
C.
鍏崇◣绋庨
8888.00
鍏?/p>
,
澧炲�肩◣绋庨
15533.94
鍏?/p>
D.
鍏崇◣绋庨
8306.9
鍏?/p>
,
澧炲�肩◣绋庨
14121.73
鍏?/p>
瑙ｆ瀽锛?/p>
DPV
锛?/p>
FOB
锛?/p>
F/(1
-
淇濋櫓璐圭巼
)
锛濓紙
10000
锛?/p>
100
锛壝?/p>
7.7/1
-
3
鈥帮紳
78004.01(
鍏?/p>
)
鍏崇◣绋庨锛濆畬绋庝环鏍济楀叧绋庣◣鐜囷紳
78004.01
脳
10%
锛?/p>
7800.40(
鍏?/p>
)
澧炲�肩◣绋庨锛濓蓟
锛堝畬绋庝环鏍?/p>
+
鍏崇◣绋庨锛?/p>
锛矫楀鍊肩◣绋庣巼锛?/p>
78004.01+7800.40
脳
17%
锛?/p>
14586.75(
鍏?/p>
)
5.
鏌愯锤鏄撳叕鍙镐簬
2006
骞?/p>
1
鏈?/p>
2
鏃?/p>
(
鏄熸湡涓?/p>
)
杩涘彛涓�鎵硅揣鐗?/p>
,
娴峰叧浜庡綋鏃ュ紑鍑虹◣娆剧即娆句功
,
浜?/p>
浼佷笟绾崇◣銆傚叾涓叧绋庣◣棰濅负浜烘皯甯?/p>
48000
鍏?/p>
,
澧炲�肩◣绋庢涓轰汉姘戝竵
70200
鍏?/p>
,
娑堣垂绋庣◣娆句负
17800
鍏冦�傝鍏徃浜?/p>
1
鏈?/p>
25
鏃ヤ氦鍥炵◣娆剧即娆句功銆傜粡鏍告煡锛屽疄闄呬氦娆炬棩鏈熶负
1
鏈?/p>
22
鏃ャ�傜粡璁?/p>
绠楋紝璇ュ叕鍙稿簲浜ょ殑婊炵撼閲戜负锛?/p>
锛?/p>
銆?/p>
A.168
鍏?/p>
B.476
鍏?/p>
C.340
鍏?/p>
D.748
鍏?/p>
瑙ｆ瀽
:
搴旂即绋庢鎬婚
=48000+70200+17800=136000(
鍏?/p>
)
搴斿緛婊炵撼閲戦噾棰?/p>
=136000
脳
0.5
鈥懊?/p>
5=340(
鍏?/p>
)