不合适的地方你整理一下吧
EXPORT CONTRACT
Contract No.:2007-78
Signing Date :FEB .26,2007
The Seller: GUANGDONG NATIVE PRODUCE & ANIMAL BY-PRODUCTS IMP.& EXP.CORP
The Buyer:Rotterdam Foodstuffs Imp. & Exp. Corp
The seller agrees to sell and the buyer agrees to buy the under mentioned commodity according to the terms and conditions stipulated below:
(1) 单价Unit Price:RMB3500/MT
(2) 货物名称及规格Commodity :Pignut OF 2006
(3) 数量QUANTITY:50MT
(4) 成交方式Terms of Shipment: CIF3% Rotterdam
(5) 付款方式Terms of Payment: irrevocable letter of credit at
sight
(6) 总金额TOTAL SUM:RMB175000
(8) 包装Packing: DOUBLE Gunny Bag
(9) 装运口岸Port of Loading: SHENZHEN Port, China
(10) 目的口岸Port of Destination: INCHON, KOREA
(11) 装运期限Time of Shipping: BEFORE MAY,2007
(12) 唛头SHIPPMENT MARKS:At Sellers'Option
(13) 保险INSURANCE:Insurance is to be covered by the sellers for 110% of the Invoice Value
(The seller: The buyer:
已知:出口CIF总价为10万美元,运费3000美元,投保一切险(费率为1%)和战争险(费率为0.5%),投保加成率为10%,
则:保险费=CIFx 110% x (1%+0.5%)=100000x110%x(1%+0.5%)=1650美元
则:FOB=CIF-运费-保险费=100000-3000-1650=95350美元
又已知:该批货物国内购入价为702000元(含17%的增值税),该外贸企业的定额费用率为5%,退税率为9%,结汇时银行美元的现汇买入价为6.843元人民币,
则:购入成本=702000/(1+17%)=600000元
退税=600000x9%=54000元
减去退税的成本=702000 -(600000x9%)=648000元
定额费用=702000x5%=35100元
总成本=648000+35100=683100元
该笔出口交易的盈亏率=[(FOB x 汇率)+退税-总成本)/总成本]x100%=[(95350x6.843+54000-683100)/683100]x100%=3.42%
换汇成本=(总成本-退税)/FOB=(683100-54000)/95350=6.598