计算题:某商品出口我对外报FOB净价180美元
1\u3001\u6211\u56fd\u67d0\u51fa\u53e3\u8d27\u7269\u7684FOB\u51c0\u4ef7\u4e3a95.00\u7f8e\u5143/\u4ef6\uff0c\u4f63\u91d1\u73875%\uff0c\u8bd5\u8ba1\u7b97\u8be5\u8d27\u7269\u7684FOBC5%\u4ef71\u3001\u542b\u4f63\u4ef7=\u51c0\u4ef7/\uff081-\u4f63\u91d1\u7387\uff09
FOBC5%=95/\uff081-5%\uff09=100\u7f8e\u5143
2\u3001\u6298\u5b9e\u552e\u4ef7=\u542b\u6298\u6263\u4ef7\u00d7\uff081-\u6298\u6263\u7387\uff09
FOB\u51c0\u6536\u5165=200\u00d7\uff081-10%\uff09=180\u7f8e\u5143
\u4e0d\u77e5\u53ef\u5426/?
FOB\u4ef7\u683c\u662f\u6839\u636e\u5f53\u5730\u7684\u7269\u6d41\u4ef7\u683c\u6765\u5b9a\uff1a\u62a5\u5173+\u62d6\u8f66+\u56fd\u5185\u7801\u5934\u6240\u6709\u8d39\u7528\uff08\u542b\u5c01\u6761+\u9a73\u8239+THC+DOC),\u5404\u5730\u8d39\u7528\u4e0d\u5c3d\u76f8\u540c\u3002\u6240\u4ee5\u5728\u5f00\u5927\u8239\u4e4b\u524d\u7684\u8d39\u7528\u9664\u4ee5\u5373\u671f\u6c47\u7387\uff08\u4e5f\u53ef\u4ee5\u662f\u4f60\u548c\u5ba2\u6237\u7ea6\u5b9a\u7684\u6c47\u7387\uff09\u5f97\u51fa\u7684\u4ef7\u683c\uff08\u4e00\u822c\u6309\u4e00\u4e2a\u67dc\u6765\u7b97\uff09\uff0c\u7136\u540e\u7528\u4f60\u5f97\u51fa\u4e00\u4e2a\u67dc\u7684FOB\u4ef7\u9664\u4ee5\u4f60\u7684\u8d27\u7269\u6570\u91cf\u3002\u3002\u3002
\u540e\u9762\u4f60\u5e94\u8be5\u4f1a\u8ba1\u7b97\u4e86\u5427\u3002
\u6bd4\u5982\uff1a\u4ee5\u5e73\u65b9\u7c73\u8ba1\u7b97\uff0c\u4e00\u4e2a\u67dc\u5b50\u88c51296\u5e73\u65b9\u7c73\uff0c\u6bcf\u5e73\u65b9\u7c73\u7684\u5355\u4ef7\u662f4USD,\u5355\u8d27\u7269\u7684\u603b\u503c\u662f5184USD.
\u800c\u6211\u5f53\u5730\u7684FOB\u8d39\u7528\u662f300USD/\u67dc\uff0c\u90a3\u5c31\u7b49\u4e8e\uff1a300USD/\u67dc\u00f71296\u5e73\u65b9\u7c73=0.2315USD(\u5f97\u51fa\u7684\u8fd9\u4e2a\u5c31\u662fFOB\u7684\u5355\u4ef7\uff0c\u5982\u679c\u4ee5\u7bb1\u8ba1\u7b97\u5c31\u8981\u9664\u7bb1\u6570\uff09\uff0c\u7136\u540e\u6700\u7ec8FOB\u62a5\u4ef7\u662f1296\u5e73\u65b9\u7c73X4.2315=5484.024USD
187.2美圆
180/(1-4%)=187.5
180*1.04=187.2.
含佣价：净价/（1-含佣率）
180/（1-4%）=187.5USD
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