1、因为cfrc3价为每箱20英镑,则cfr净价=20/(1+3%)=19.42英镑,又cif=cfr+保费=cfr+cifx110%x(0.6%+0.7%+0.8%),则cif=cfr/(1-(110%x(0.6%+0.7%+0.8%))=19.88英镑,则cif c5=cif x(1+5%)=20.87英镑,应付佣金c5=2000x20.87x5%=1980英镑(或2000(20.87-19.88)=1980英镑),即卖方应报价cifc5伦敦每箱20.87英镑,卖方应多付中间商佣金1980英镑。2、因为,出口总价为10万美元cif新加坡,其中运费和保险费占12%,则fob价=cif-运费+保费=100000-(100000x12%)=88000美元,又因为:进价为人民币550 000元(含**17%),该批货物的出口退税率为14%,则:进货不含税价=550000/(1+17%)=470085.47元,17%**=470085.47x17%=79914.53,14%退税=470085.47x14%=65811.97元,若外贸公司的费用定额率为进货价的5%,则外贸公司的费用=550000x5%=27500元,即外贸公司的佣金为27500元,出口净收入=fob x 汇率(买入价)=88000 x 6.25=550000元,则外汇净收入+退税=550000+65811.97=615811.97元,总成本=550000-65811.97+27500=511688.03元,则:换汇成本=总成本/fob净收入=511688.03/88000=5.8146出口货物盈亏率=[(出口净收入-总成本)/总成本]x100%=[(550000-511688.03)/511688.03/]x100%=7.49%,即换汇成本为5.8146,出口货物盈亏率为7.49% 20210311
london ** the capital city of the united kingdom. london ** the most populous region in the united kingdom. however, london ** very foggy. in 2012, london became the first city to host the modern summ...