国际贸易实务双语教程电子课件03

PriceTerminContractIncontract:unitprice,totalamount,methodofpricingUnitPriceUSD100perdozenFOBNewYorktypeofcurrencypriceperunitmeasurementunittradetermsHKD30perCartonFOBDaliannet.(netprice,净价)USD500perM/TCIFC5Boston.(pricewithcommission,含佣价)Chapter8PricingTotalAmountTotalpriceisthetotalamountofadeal.e.g.:TotalAmount:USD5000e.g.:TotalAmount:USD5000FOBLiverpoolBothcommissionanddiscountaregeneralpracticesoftenemployedinforeigntradetopromoteexportingandwinkeentradecompetitions.Then,……1、DefinitionCommissionBrokerDiscountImporterCommission&DiscountCommissionistheservicefeeschargedbytheagentsorbrokersforthetransactionsmadefortheirprinciples,suchasthecommissionpaidbytheexportertoitssalesagent,andthecommissionpaidbytheimportertoitspurchasingagent.DiscountisthepricedeductionallowedbytheSellertotheBuyerasarewardforpayingcash(cashdiscount),buyinginquantity(quantitydiscount,volumediscount),makingearlypayment(tradediscount),orgrantingsomeotheradvantagetothebuyer.Thewaytopaydiscount:Thediscountiscustomarilytobedeductedfromthepaymentwhenthebuyerpaysforthegoods.Pricingmethods(1)Fixedpricing：Thesellerdeliversandthebuyeracceptsthecommoditiesatafixedpriceagreedbybothparties,neitherpartyshallhavetherighttochangetheagreedprice.(2)Flexiblepricing:(a)Thepricingtimeandthepricingmethodarespecifiedinthepriceterms.e.g.:Thepricewillbenegotiatedanddecidedbybothparties60daysbeforetheshipmentaccordingtotheinternationalpricelevel.(b)Onlythepricingtimeisfixed.e.g.:tobepricedonJuly10,2004bybothparties.(3)Partialfixedpriceandpartialunfixedprice:Thepartiesconcernedonlyfixthepriceforthecommoditiestobedeliveredrecently,andleavethepriceofthecommoditiestobedeliveredinthelongtermopen.e.g.:forthegoodstobedeliveredinseverallots.(4)Floatingpricing:Atthetimeofpricing,thepriceadjustmentisalsostipulated.Sometimes,thefloatingpricingconsistsofabasicpriceplustheadjustment.Itcanbeexpressedbyaformula:SettledPrice=Basicprice+priceadjustment.e.g.:Iftheconcludedpriceforotherbuyersis5%higherorlowerthanthecontractprice,bothpartieswillnegotiatetoadjustthecontractpriceforthequantityofthecontract.CalculationbeforeexportquotationCollectingbasicinformationforexportquotationCalculationbeforeexportquotationTheoreticalarithmeticExperiencearithmeticPurchasepriceofgoodsExportpackingQuotationquantityExportfreightPremiumrateCommissionExchangerateTheprofitrateRateofexportrebatesCirculationexpense(domestic)成本核算出口总成本＝进货价款（含增值税）＋国内费用－出口退税，国内费用包括内陆运费inlandtransportationexpenses：主运费、过桥费、装卸费包装费packingexpenses：运输包装、改换费、修整费仓储费storageexpenses：仓租、保管费、整理费、翻包费损耗费：自然、人为损耗检验及公证费用inspection&surveyexpenses：装货及通关费用shipping&customsclearanceexpenses出口税捐exporttaxes&duties邮电费correspondencecharges证明书费certificatefees：如原产地证、领事发票等银行手续费bankingcharges：包括出口签证费、押汇手续费等银行押汇利息bankingdiscountcharges佣金commission经营管理费：手续费、招待费、交通费、差旅费等其他费用：固定资产折旧费用、工资、修理费用、福利TheoreticalarithmeticCostExpensesProfitQuotationFOBpriceFOBCCIFpriceCIFCCFRpriceCFRC出口核算公式几个概念：出口总成本=进货价款(含增值税)＋国内费用－出口退税出口销售外汇净收入－按FOB销售所得的外汇净收入出口销售人民币净收入－出口商品FOB价的人民币价格出口核算公式出口商品盈亏率出口商品盈亏率＝（出口销售人民币净收入－出口总成本）/出口总成本×100%出口商品换汇成本出口商品换汇成本＝出口总成本￥/出口销售外汇净收入$几种报价的换算FOB＝总成本CFR＝FOB＋FCIF＝FOB＋F＋ICIFC＝CIF＋C；FOBC=FOB+C;CFRC=CFR+CC=CIFC×佣金率（C=CFRC×佣金率；C=FOBC×佣金率)几种报价的换算FOB价换算成其他价CFR＝FOB＋FCIF＝（FOB＋F）/（1－保险费率×投保加成率(1+10%或？%））CFR价换算成其他价FOB＝CFR－FCIF＝CFR/（1－投保加成率×保险费率）CIF价换算成其他价FOB＝CIF×（1－投保加成率×保险费率）－FCFR＝CIF×（1－投保加成率×保险费率）例题11、某出口公司与西欧某中间商达成一笔交易，合同规定我方出口某商品25000千克，每千克15美圆，CFRC2%汉堡。海运运费为每千克0.15美圆。出口收汇后出口公司向国外中间商汇付佣金。计算（1）该出口公司向中国银行购买支付佣金的美圆共需多少人民币？（2）该出口公司的外汇净收入为多少美圆？（按当时中国银行牌价：100美圆=826.49/828.97人民币元例题1答案1解:(1)佣金=交易总金额X佣金率代入公式:15X25000X2%=375000X2%=7500(美圆)所以到银行购汇支付佣金需支付人民币:828.97/100X7500=62172.75(元)(2)FOB净价=CFR含佣价–运费–佣金代入公式:15X25000–0.15X25000–7500=375000–3750–7500=363750(美圆)例题22我向西欧某客商推销某商品,发盘价格为每公吨1150英镑CFR西欧某港口,对方复电要求改按FOB中国口岸订价,并给予2%佣金.查自中国口岸到西欧某港口的运费为每公吨170英镑,我方如要保持外汇收入不变,改按买方要求条件报价,应为何价?例题2答案解：（1）FOB价=CFR价-自装运港至目的港的运费（2）含佣价=净价/1-佣金率先求FOB价，由公式（1）：1150-170=980英镑再求FOB中国口岸含佣价，由公式（2）：980/1-2%=1000英镑ExercisePleasefinishtheexerciseinthetextbookCaseStudy:PleasereadyourcasebookModesofTransportTransportDocumentsTermsofTransportChapter9DeliveryofGoodsIntroductionThedeliveryofgoods,ininternationaltrade,isonethemostimportantsteps.Thisisbecauseininternationaltradewhereanexporterandanimporterarealwaysfarapart,thegoodsunderthecontracthavetogoalongdistanceandsometimeschangeseveralcarriersintransitbeforetheyreachtheimporter.Inaninternationalbusiness,itisoneofthebasictasksfortheexportertodeliverthegoodstothebuyerorcarrieroragreedconveyanceafterthecontracthasbeensingedaccordingtothestipulatedtime,place,andtransportmethodsinthecontract.Thedeliveryofthegoodsmeansthatthesellerdeliversthecontractgoodsattheagreedtime,placeandintheagreedmannerstothebuyer.Ininternationalsalesofgoods,thedeliveryalsomeanstotransferthenecessarydocumentsatthestipulatedtimetothebuyer.Astothemethodsofdeliveryininternationalpractice,therearemanymethodstodeliverthegoodspurchased,suchasoceantransport,railwaytransport,airtransport,riverandlakestr