版權(quán)說明:本文檔由用戶提供并上傳,收益歸屬內(nèi)容提供方,若內(nèi)容存在侵權(quán),請進(jìn)行舉報(bào)或認(rèn)領(lǐng)
文檔簡介
1、Chapter 11 Price of Commodity商品的價(jià)格,,Lesson 1 Pricing價(jià)格的掌握,1. Correctly Implement Pricing Principles1) Determine the appropriate price on the basis of international price combined with our purchasing intention2) Pr
2、icing should take into account other countries’ policies and regional rules in order to make the international trading conform to diplomacy.,3)Pricing should combine with purchasing intention:The determined price can be
3、 slightly higher or lower than the international price. The core principle is that pricing should be in line with the international price.,2. Price Components of Export Commodities 出口商品價(jià)格構(gòu)成,2.1 Four Components 出口商品單價(jià)的四個(gè)
4、組成部分The price of export commodity is composed of four indispensable parts: Pricing Currency, Units of Measurement, Unit Value (Price), Trade Terms. For instance, USD100/MT CIF HAMBURG.,2.2 Components of FOB, CFR and CIF
5、 FOB、CFR、CIF三種貿(mào)易術(shù)語的構(gòu)成,Price of FOB = Purchase Cost + Domestic Cost + Net ProfitPrice of CFR = Purchase Cost + Domestic Cost + Overseas Freight + Net ProfitPrice of CIF = Purchase Cost + Domestic Cost + Overseas Freight
6、 + Overseas Insurance + Net Profit,3.Export Exchange Cost 出口換匯成本,3.1 Definition定義It refers to the amount of RMB required for a unit of foreign currency of certain export commodity.3.2 Formula 計(jì)算公式,3.2.1 Total Export Co
7、st出口總成本,Total Export Cost is composed of purchase cost, domestic cost and export tax, which means the total domestic cost paid by foreign trade enterprises for export commodities. The export cost price is calculated on t
8、he basis of total export cost, excluding any overseas cost; Transaction price of exports includes overseas freight, insurance premiums, and commissions etc.,3.2.2 Export Foreign Exchange Net Income出口外匯凈收入,Export Foreign
9、Exchange Net Income comprises total export foreign exchange excluding labor cost and other non-trade foreign exchange (freight, insurance premiums, and banking charges).FOB – Foreign Exchange Net IncomeCIF – Foreign Ex
10、change Net Income excluding freight, insurance premiums and commissions,3.2.3 Overseas Cost國外費(fèi)用,Overseas Cost mainly comprises Overseas Freight, Overseas Premiums and Commissions.主要包括:國外運(yùn)費(fèi)(裝運(yùn)港――目的港運(yùn)費(fèi))、國外保費(fèi)、傭金,3.2.4 Rel
11、ationship among Variables各變量之間的關(guān)系,Export Exchange Cost is directly proportional to Total Export Cost and inversely proportional to Export Foreign Exchange Net Income. Compared with Foreign Exchange Rate of BOC (Bank of C
12、hina), the lower Export Exchange Cost is, the more profits will be gained. For instance, in an export transaction, the Export Exchange Cost is calculated as 7.26, while Foreign Exchange Rate is 7.61. This means every dol
13、lar gained will earn 0.35 RMB. The Export Exchange Cost is measured by RMB, so the lower the number is, the lower the cost is.,Case Study: A trading company exports 10,000 units of arts and crafts which cost 300,000 Yuan
14、 (30 Yuan per unit), other domestic cost: 8000 RMB, expected profit: 10%, freight: 10 units/CTN, 1000 cartons, carton size: 25×56×32, GW: 32KG NW: 30KG, the freight to Europe is calculated by W/M as 120 Dollars
15、 per ton. The price of 40 containers to Europe: 3500 Dollars, insurance by 11% of the invoice value against all risks at the premium rate of 0.8%, foreign sales price: USD4.85/PC CIF London. Please calculate the export e
16、xchange cost respectively by container and by cargo.,4. Profit and Loss Ratio of Export Commodities 出口商品盈虧率,4.1 Definition 定義Profit and Loss Ratio of Export Commodities demonstrates the ratio between the volume of expor
17、t profit and Total Export Cost. The volume of export profit indicates the balance between net RMB income of export sales and total export cost. If the balance is a positive number, it means making a profit, and vice vers
18、a. The very ratio is perceived as an important index to measure the degree of export profit or loss.,4.2 Formula 計(jì)算公式Case Study: connected to the previous onePlease calculate the profit and loss ratio of export com
19、moditiesNet income of export sales = 44573.20 Dollars ×7.61=339202.05 YuanTotal cost =308000 Yuan Balance =339202.05-308000=31202.05 YuanProfit and loss ratio of export commodities=31202.05/308000×100%=10%,
20、5. Foreign Exchange Earned through Export (Exchange Rate Appreciation),Foreign exchange earned through export is concluded by the ratio between certain difference calculated by export foreign exchange net income minus fo
21、reign exchange cost of raw materials and foreign exchange cost of raw materials. The ratio is universally adopted in imported materials processing and supplied materials processing to calculate exchange rate appreciation
22、.,,Case Study: A trading company imports fabric to proceed to clothing at an amount of 100,000 Dollars in CIF terms (USD9/PC CIF HAMBURG per garment). The total freight: 8000 Dollars, premiums: 2000 Dollars. Please calcu
23、late the exchange rate appreciation.,Lesson2 Commission and Discount傭金和折扣,1.Commission 傭金Commission is the remuneration for the agents who provide service for principals. During trading, commission is usually in the f
24、orm of remuneration which either side of a trade provides to the middleman.,,Commission can be defined as follows:1) Labeled by words. e.g.: This price includes 5 percent commission.2) Trading terms: e.g.: CIFc2 San Fr
25、ancisco3)Defined by number: Commission: USD 25 per Metric Ton,2.Calculation and Payment Methods of Commissions 傭金的計(jì)算與支付方法,Commission=Price with Commission × Commission RateNet Price=Price with Commission-Commissio
26、n per Unit=Price with Commission× (1-Commission Rate),3.Discount (Rebate) 折扣,Discount is aimed to motivate the initiatives of the buyer, which is provided by the seller as a concession in the contract. The differen
27、tiation between the commission and the discount: commissions are offered by the seller to the middlemen, while discounts are concessions provided by the seller.,Discount can be calculated on the basis of turnover value o
28、r invoice value.Discount per Unit = Original Price × Discount RateNet Seller’s Revenue = Original Price × (1 - Discount Rate)e.g.: Original price: USD100.00/PC CIF HK, Discount rate: 2%, discount offered by
29、the seller to buyer: USD100.00×2%=USD2.00, Net revenue of the seller: USD100.00× (1-2%) =USD98.00The payment method of discount can be offered directly during issuing; Sellers remove the discount from the invo
30、ice value.,Case Study,[Case One]A trading company exports a number of commodities abroad, the original price: 2,000USD per metric ton CIF3% London, the buyer require CIF5% London. Insurance coverage for the original pre
31、miums against all risks including war risks, the rates was 0.8 USD and 6%, in accordance with 110% CIF price, Please calculate CFRC5% London.,[Case Two]A UK client ordered 1000 traveling bags, requiring CIF5% Liverpool,
32、 other conditions: domestic purchase cost of traveling bags is 50 Yuan per piece, other dominate cost is 5,000 Yuan; the expected profit rate is 10%. The bags are packaged in cartons, 20 per carton. Freight is 20 Dollars
溫馨提示
- 1. 本站所有資源如無特殊說明,都需要本地電腦安裝OFFICE2007和PDF閱讀器。圖紙軟件為CAD,CAXA,PROE,UG,SolidWorks等.壓縮文件請下載最新的WinRAR軟件解壓。
- 2. 本站的文檔不包含任何第三方提供的附件圖紙等,如果需要附件,請聯(lián)系上傳者。文件的所有權(quán)益歸上傳用戶所有。
- 3. 本站RAR壓縮包中若帶圖紙,網(wǎng)頁內(nèi)容里面會有圖紙預(yù)覽,若沒有圖紙預(yù)覽就沒有圖紙。
- 4. 未經(jīng)權(quán)益所有人同意不得將文件中的內(nèi)容挪作商業(yè)或盈利用途。
- 5. 眾賞文庫僅提供信息存儲空間,僅對用戶上傳內(nèi)容的表現(xiàn)方式做保護(hù)處理,對用戶上傳分享的文檔內(nèi)容本身不做任何修改或編輯,并不能對任何下載內(nèi)容負(fù)責(zé)。
- 6. 下載文件中如有侵權(quán)或不適當(dāng)內(nèi)容,請與我們聯(lián)系,我們立即糾正。
- 7. 本站不保證下載資源的準(zhǔn)確性、安全性和完整性, 同時(shí)也不承擔(dān)用戶因使用這些下載資源對自己和他人造成任何形式的傷害或損失。
最新文檔
- 國際貿(mào)易理論與實(shí)務(wù)第十一章
- 國際貿(mào)易實(shí)務(wù)雙語教程練習(xí)答案
- 11-第十一章等 極限、導(dǎo)數(shù)
- 國際貿(mào)易實(shí)務(wù)雙語教程課后題答案
- 11第十一章 磁場
- 11第十一章 肛管癌
- 11第十一章 附錄.doc
- 國際貿(mào)易實(shí)務(wù)11
- 11第十一章 肛管癌
- 11第十一章 糖類代謝
- 第十一章 國際要素流動
- 國際貿(mào)易理論與實(shí)務(wù)
- 國際貿(mào)易理論與實(shí)務(wù)
- 國際貿(mào)易理論與實(shí)務(wù)
- 國際經(jīng)濟(jì)學(xué)教程 教學(xué)課件 ppt 作者 黃衛(wèi)平 等 著 第十一章 國際經(jīng)濟(jì)非均衡傳導(dǎo)
- 第十一章外部性理論
- 第十一章
- 11第十一章 工程檔案2
- 11第十一章-工程材料的選用
- 試論國際貿(mào)易實(shí)務(wù)雙語教學(xué)
評論
0/150
提交評論