锛堜竴锛変繚闄╄垂鐨勮绠?/p>
1.
涓�鎵瑰嚭鍙ｈ揣鐗╁仛
CFR
浠蜂负
250000
缇庡厓锛岀幇瀹㈡埛瑕佹眰鏀规姤
CIF
浠峰姞
20%
鎶曚繚娴疯繍涓�鍒囬櫓锛屾垜
鏂瑰悓鎰忕収鍔烇紝濡備繚闄╄垂鐜囦负
0.6%
鏃讹紝鎴戞柟搴斿悜瀹㈡埛鎶ヤ环澶氬皯
?
瑙ｏ細
CIF=CFR+
淇濋櫓璐?/p>
淇濋櫓璐?/p>
=
淇濋櫓閲戦脳淇濋櫓璐圭巼
=CIF
脳
(1+20%)
脳
0.6%
CIF=CFR+CIF
脳
(1+20%)
脳
0.6%
CIF=CFR
梅
(1-120%
脳
0.6%)
=250000
梅
0.9928
=251813.05
缇庡厓
2.
鎴戝浗鏌愬晢鍝佸鏌愬浗鍑哄彛鐨?/p>
CFR
鍗曚环鏄?/p>
110
缇庡厓锛屽澶栧晢瑕佹眰鎴戜滑鏀规姤
CIF
浠凤紝鍦ㄤ笉褰卞搷鎴戝
姹囧噣鏀跺叆鐨勫墠鎻愪笅锛屾垜搴旀姤浣曚环锛燂紙娉細鎸夊彂绁ㄩ噾棰濈殑
110%
鎶曚繚锛屼繚闄╄垂鐜囦负
0.5%
锛?/p>
瑙ｏ細
CIF
锛?/p>
110/
锛?/p>
1
锛?/p>
0.5%
脳
110%
锛夛紳
110.61
锛堢編鍏冿級
3.
鎴戝嚭鍙ｆ煇鍟嗗搧瀵瑰鎶ヤ环涓?/p>
480
缇庡厓
/
鍚?/p>
FOB
婀涙睙锛?/p>
鐜板鍟嗚姹傚皢浠锋牸鏀规姤
CIF
鏃ч噾灞憋紝
璇曟眰鎴?/p>
鏂圭殑鎶ヤ环搴斾负澶氬皯鎵嶄娇
FOB
鍑�鍊间笉鍙橈紵
锛堣杩愯垂鏄?/p>
FOB
浠风殑
3%
锛?/p>
淇濋櫓璐逛负
FOB
浠风殑
0.8%
锛?/p>
瑙ｏ細
CIF=FOB
+
杩愯垂
+
淇濋櫓璐癸紝
=480
+
480
脳
3%
+
480
脳
0.8%
=
498.24
锛堢編鍏冿級
锛堜簩锛?/p>
鍑哄彛鎹㈡眹涓庡嚭鍙ｇ泩浜忕巼
1.
鏌愬璐稿叕鍙稿嚭鍙ｄ竴鎵瑰晢鍝侊紝鍥藉唴杩涜揣浠峰叡
10000
鍏冧汉姘戝竵锛屽姞宸ヨ垂鏀嚭
1500
鍏冧汉姘戝竵锛屽晢
鍝佹祦閫氳垂鏄?/p>
1000
鍏冧汉姘戝竵锛?/p>
绋庨噾鏀嚭涓?/p>
100
鍏冧汉姘戝竵锛?/p>
璇ユ壒鍟嗗搧鍑哄彛閿�鍞噣鏀跺叆涓?/p>
2000
缇庡厓銆?/p>
璇曡绠楋細
锛?/p>
1
锛夎鎵瑰晢鍝佺殑鍑哄彛鎬绘垚鏈槸澶氬皯锛?/p>
锛?/p>
2
锛夎鎵瑰晢鍝佺殑鍑哄彛閿�鍞崲姹囨垚鏈槸澶氬皯锛?/p>
锛?/p>
3
锛夎鍟嗗搧鐨勫嚭鍙ｉ攢鍞泩浜忕巼鏄灏戯紵
瑙ｏ細
锛?/p>
1
锛夊嚭鍙ｆ�绘垚鏈?/p>
=10000+1500+1000+100=12600
锛堝厓锛?/p>
锛?/p>
2
锛夊嚭鍙ｅ晢鍝佹崲姹囨垚鏈?/p>
=
鍑哄彛鎬绘垚鏈?/p>
/
鍑哄彛閿�鍞姹囧噣鏀跺叆
=
锛?/p>
10000+1500+1000+100
锛?/p>
/2000=6.3
锛堜汉姘戝竵
/
缇庡厓锛?/p>
锛?/p>
3
锛夊嚭鍙ｅ晢鍝佺泩浜忕巼
=
锛堝嚭鍙ｉ攢鍞汉姘戝竵鍑�鏀跺叆
-
鍑哄彛鎬绘垚鏈級
/
鍑哄彛鎬绘垚鏈?/p>
100%
=[2000
脳
6.3-
锛?/p>
10000+1500+1000+100
锛?/p>
]
/10000+1500+1000+100
=31.33%
锛堝洓锛変剑閲戝拰鎶樻墸鐨勮绠楁柟娉?/p>
1.
鏌愬晢鍝佸嚭鍙ｄ环涓?/p>
CIF
浼︽暒
1000
缇庡厓鍑?/p>
3%
鎶樻墸銆傛眰锛氳鍟嗗搧鐨勬姌鎵ｅ拰鎶樺疄鍞环銆?/p>