閫犲児妗堜緥锛氶€插彛瑷�(sh猫)鍌欐姷宀稿児鍏紡鍖附
銆€銆€銆愭憳瑕併€戞湁闂�(gu膩n)閫插彛瑷�(sh猫)鍌欐姷宀稿児锛屾秹鍙婂叕寮忚純澶�锛岃鎲惰捣渚嗘瘮杓冨洶闆�锛岀挵(hu谩n)鐞冨悰绺界祼(ji茅)浠ヤ笅鏂规硶浠ュ公鍔╁ぇ瀹跺湪瀛�(xu茅)缈�(x铆)鐨勯亷绋嬩腑閲濆皪姝ょ煡璀橀粸鍔犱互瑷樻喍銆傚緸鍩虹(ch菙)闁嬪瑾嶇湡锛屾敹鐛蹭竴瀹氳秴涔庢兂璞�!
銆€銆€[1]璨ㄥ児=FOB(椤岀洰绲﹀畾)
銆€銆€[2]鍦嬮殯閬嬭不=閬嬮噺×鍠綅閬嬪児
銆€銆€[3]閬嬭几淇濋毆璨�=(FOB+鍦嬪閬嬭不)/(1-淇濋毆璨荤巼)×淇濋毆璨荤巼
銆€銆€[4]CIF=[1]+[2]+[3]
銆€銆€[5]閵€琛岃病鍕�(w霉)璨�=FOB×閵€琛岃病鍕�(w霉)璨荤巼;姝ゅ叕寮忕殑瑷堢畻鍩虹(ch菙)鐐猴細FOB
銆€銆€[6]澶栬部(m脿o)鎵嬬簩(x霉)璨�=CIF×澶栬部(m脿o)鎵嬬簩(x霉)璨荤巼
銆€銆€[7]闂�(gu膩n)绋�=CIF×閫插彛闂�(gu膩n)绋呯▍鐜�
銆€銆€([6][7]瑷堢畻鍩虹(ch菙)鐐猴細CIF)
銆€銆€[8]娑堣不绋�=(CIF+闂�(gu膩n)绋�+娑堣不绋�)×娑堣不绋呯▍鐜�=(鍒板哺鍍�+闂�(gu膩n)绋�)/(1-娑堣不绋呯▍鐜�)×娑堣不绋呯▍鐜�
銆€銆€[9]澧炲€肩▍=(CIF+闂�(gu膩n)绋�+娑堣不绋�)×澧炲€肩▍绋呯巼
銆€銆€[10]閫插彛杌婅紱璩肩疆绋�=(CIF+闂�(gu膩n)绋�+娑堣不绋� )×閫插彛杌婅紱璩肩疆绋呯巼
銆€銆€([8][9][10] 瑷堢畻鍩虹(ch菙)鐐猴細CIF+闂�(gu膩n)绋�+娑堣不绋�)
銆€銆€鑳屾櫙璩囨枡
銆€銆€寰炴煇鍦嬮€插彛瑷�(sh猫)鍌欙紝閲嶉噺1000鍣�锛岃閬嬫腐鑸逛笂浜よ波鍍圭偤400钀編鍏冿紝宸ョ▼寤鸿ō(sh猫)闋呯洰浣嶄簬鍦嬪収(n猫i)鏌愮渷鏈冨煄甯�銆傚鏋�锛屽湅闅涢亱璨绘婧栫偤300缇庡厓/鍣�锛屾捣涓婇亱杓镐繚闅不鐜囩偤3‰锛屼腑鍦嬮妧琛岃不鐜囩偤5‰锛屽璨�(m脿o)鎵嬬簩(x霉)璨荤巼鐐�1.5%锛岄棞(gu膩n)绋呯▍鐜囩偤22%锛屽鍊肩▍鐨勭▍鐜囩偤17%銆傛湰瑷�(sh猫)鍌欐寜鐓ц(gu墨)瀹氭噳(y墨ng)绻崇磵娑堣不绋�锛屾秷璨荤▍绋呯巼10%锛岄妧琛屽鍖墝鍍圭偤1缇庡厓=6.8鍏冧汉姘戝梗锛屽垪寮忚▓绠楄┎瑷�(sh猫)鍌欑殑鍘熷児鏄灏戣惉鍏�銆�(瑷堢畻绲�(ji茅)鏋滅暀鍏╀綅灏忔暩(sh霉))
銆€銆€瑙o細
銆€銆€閫插彛瑷�(sh猫)鍌橣OB=400×6.8=2720.00钀厓
銆€銆€鍦嬮殯閬嬭不=300×1000×6.8=204.00钀厓
銆€銆€CIF=2720+204+8.80=2932.80钀厓
銆€銆€閵€琛岃病鍕�(w霉)璨�=2720×5‰=13.60钀厓
銆€銆€澶栬部(m脿o)鎵嬬簩(x霉)璨�=2932.8×1.5%=43.99钀厓
銆€銆€闂�(gu膩n)绋�=2932.8×22%=645.22钀厓
銆€銆€澧炲€肩▍=(2932.8+645.22+397.56)×17%=675.85钀厓
銆€銆€閫插彛寰炲爆璨�=13.6+43.99+645.22+397.56+675.85=1776.22钀厓
銆€銆€閫插彛瑷�(sh猫)鍌欏師鍍�=2932.8+1776.22=4709.02钀厓
銆€銆€绮惧搧瑾茬▼濂楅鎺ㄨ枽锛�
闆跺熀绀�(ch菙)閫氶棞(gu膩n)濂楅 鏌ョ湅濂楅瑭虫儏 |
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鏈嶅嫏(w霉)鍙婁繚闅�锛�24灏忔檪鍦ㄧ窔绛旂枒+鑰冭│涓嶉亷绲傝韩鍏嶈不閲嶅(xu茅) |
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