国际贸易实务双语 国贸双语Chapter5
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A trading company exports 10,000 units of arts and crafts which cost
300,000 Yuan (30 Yuan per unit), other domestic cost: 8000 RMB, expected profit: 10%, freight: 10 units/CTN, 1000 cartons, carton size: 255632, GW: 32KG NW: 30KG, the freight to Europe is calculated by W/M as 120 Dollars 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 exchange cost respectively by container and by cargo. 例：我某公司出口工艺品一批人民币收购价30万元，每件30元，共10 000件，国内其 他费用：￥8 000元。预期利润10%。运费：10件/CTN 1 000箱，箱规：25 × 56 × 32，GW：32KG NW:30KG到欧洲每吨运费120美元，按W/M计费。40货柜到欧 洲价格USD3 500。保费：按发票金额11%投保一切险，保费率在0.8%，对外销售价 USD4.85/PC CIF London。试按集装箱运输和按件杂货分别计算该笔交易的出口换 汇成本。
Profit and Loss Ratio of Export Commodities 出口商品盈亏率
Definition 定义 › Profit and Loss Ratio of Export Commodities demonstrates the ratio between the volume of export 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 versa. The very ratio is perceived as an important index to measure the degree of export profit or loss. › 出口商品盈亏率指出口盈亏额与出口总成本的比例，出口盈亏额是指出 口销售的人民币净收入与出口总成本的差额。如果差额是正数，为盈余 。如果是负数，就是亏损。它是衡量出口盈亏程度的一项重要指标
Price Components of Export Commodities出口商品价格构成
Four Components 出口商品单价的四个组成部分 Components of FOB, CFR and CIF FOB
CFR CIF FOB、CFR、CIF三种贸易术语的构成 Conversion of FOB, CFR and CIF FOB CFR
Chapter 5 Price of Commodity 商品的价格
5.1 Pricing
› Correctly Implement Pricing Principles › 正确贯彻作价原则 › Price Components of Export Commodities › 出口商品价格构成 › Export Exchange Cost › 出口换汇成本 › Profit and Loss Ratio of Export Commodities › 出口商品盈亏率 › Foreign Exchange Earned through Export › (Exchange Rate Appreciation) › 出口创汇率（外汇增值率）
指某商品出口净收入一个单位的外汇所需要的人民币成 本。一个单位的外汇通常按美元计。
Formula 计算公式 Export Exchange Cost = Total Export
Cost(RMB)/Export Foreign Exchange Net Income (dollars) 出口商品换汇成本 =出口总成本（人民币）/出口销售外 汇净收入（美元）
CIF FOB、CFR、CIF三种贸易术语的换算
Export Exchange Cost
Definition 定义 It refers to the amount of RMB required for a unit of foreign currency of certain export commodity.
Formula wk.baidu.com式
Formula
Profit and Loss Ratio of Export Commodities= (RMB Net Income of Export Sales – Total Export Cost)/ Total Export Cost ×100%
Formula 计算公式
Total Export Cost 出口总成本 Export Foreign Exchange Net Income 出
口外汇净收入 Overseas Cost 国外费用 Relationship among Variables 各变量之
间的关系
Case Study 案例:
300,000 Yuan (30 Yuan per unit), other domestic cost: 8000 RMB, expected profit: 10%, freight: 10 units/CTN, 1000 cartons, carton size: 255632, GW: 32KG NW: 30KG, the freight to Europe is calculated by W/M as 120 Dollars 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 exchange cost respectively by container and by cargo. 例：我某公司出口工艺品一批人民币收购价30万元，每件30元，共10 000件，国内其 他费用：￥8 000元。预期利润10%。运费：10件/CTN 1 000箱，箱规：25 × 56 × 32，GW：32KG NW:30KG到欧洲每吨运费120美元，按W/M计费。40货柜到欧 洲价格USD3 500。保费：按发票金额11%投保一切险，保费率在0.8%，对外销售价 USD4.85/PC CIF London。试按集装箱运输和按件杂货分别计算该笔交易的出口换 汇成本。
Profit and Loss Ratio of Export Commodities 出口商品盈亏率
Definition 定义 › Profit and Loss Ratio of Export Commodities demonstrates the ratio between the volume of export 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 versa. The very ratio is perceived as an important index to measure the degree of export profit or loss. › 出口商品盈亏率指出口盈亏额与出口总成本的比例，出口盈亏额是指出 口销售的人民币净收入与出口总成本的差额。如果差额是正数，为盈余 。如果是负数，就是亏损。它是衡量出口盈亏程度的一项重要指标
Price Components of Export Commodities出口商品价格构成
Four Components 出口商品单价的四个组成部分 Components of FOB, CFR and CIF FOB
CFR CIF FOB、CFR、CIF三种贸易术语的构成 Conversion of FOB, CFR and CIF FOB CFR
Chapter 5 Price of Commodity 商品的价格
5.1 Pricing
› Correctly Implement Pricing Principles › 正确贯彻作价原则 › Price Components of Export Commodities › 出口商品价格构成 › Export Exchange Cost › 出口换汇成本 › Profit and Loss Ratio of Export Commodities › 出口商品盈亏率 › Foreign Exchange Earned through Export › (Exchange Rate Appreciation) › 出口创汇率（外汇增值率）
指某商品出口净收入一个单位的外汇所需要的人民币成 本。一个单位的外汇通常按美元计。
Formula 计算公式 Export Exchange Cost = Total Export
Cost(RMB)/Export Foreign Exchange Net Income (dollars) 出口商品换汇成本 =出口总成本（人民币）/出口销售外 汇净收入（美元）
CIF FOB、CFR、CIF三种贸易术语的换算
Export Exchange Cost
Definition 定义 It refers to the amount of RMB required for a unit of foreign currency of certain export commodity.
Formula wk.baidu.com式
Formula
Profit and Loss Ratio of Export Commodities= (RMB Net Income of Export Sales – Total Export Cost)/ Total Export Cost ×100%
Formula 计算公式
Total Export Cost 出口总成本 Export Foreign Exchange Net Income 出
口外汇净收入 Overseas Cost 国外费用 Relationship among Variables 各变量之
间的关系
Case Study 案例: