关于FOB的计算题 【在线等】关于FOB和CIF转化计算题
FOB\u7684\u8ba1\u7b97\u9898\u6bd4\u5982\u4f60\u4e00\u6279\u8d27\u5171\u6709275\u7bb1\u8d27\u8981\u51fa\u53e3\uff0c\u6bcf\u4e2a\u4ea7\u54c142.12\u5143\uff08\u542b17%\u589e\u503c\u7a0e\uff09\uff0c\u90a3\u4e48\u8ba1\u7b97\u5982\u4e0b\uff1a\u5b9e\u9645\u6210\u672c=\u542b\u7a0e\u4ef7-\u9000\u7a0e\u6536\u5165=\uff0842.12-42.12/1.17*0.09\uff09*275=38.88*275=10692\u5143\u56fd\u5185\u8d39\u7528=275*\uff0815+5\uff09+400+550+50+600+1400=8500\u5143FOB=\u6210\u672c\uff0b\u5229\u6da6\uff0b\u56fd\u5185\u8d39\u7528 \u6309\u7167\u6c47\u7387\u6298\u7b97\u6210\u5916\u5e01=10692*\uff081+10%\uff09+8500=20261.2\u5143FOBC3=20261.2/\uff081-3%\uff09=20887.8351\u5143CRR=FOB+\u6d77\u8fd0\u8d39CFRC3=CFR/\uff081-3%\uff09\u4fdd\u9669\u8d39=[CFR*(1+10%)*(0.6%+0.3%)]/[1-(1+10%)*(0.6%+0.3%)]CIF=CFR+\u4fdd\u9669\u8d39CIFC3=CIF/(1-3%)\u62d3\u5c55\u8d44\u6599\uff1aFOB\u62a5\u4ef7\uff1d\u5b9e\u9645\u6210\u672c\uff0b\u56fd\u5185\u8d39\u7528\uff0b\u94f6\u884c\u624b\u7eed\u8d39\uff0b\u5229\u6da6FREE ON BOARD\uff08named port of shipment\uff09\uff0c\u5373\u88c5\u8fd0\u6e2f\u8239\u4e0a\u4ea4\u8d27\uff08\u6307\u5b9a\u88c5\u8fd0\u6e2f\uff09\u3002\u6b64\u672f\u8bed\u662f\u6307\u5356\u65b9\u5728\u7ea6\u5b9a\u7684\u88c5\u8fd0\u6e2f\u5c06\u8d27\u7269\u4ea4\u5230\u4e70\u65b9\u6307\u5b9a\u7684\u8239\u4e0a\u3002\u6309\u7167\u300a\u56fd\u9645\u8d38\u6613\u672f\u8bed2010\u5e74\u89e3\u91ca\u901a\u5219\u300b\u89c4\u5b9a\uff0c\u6b64\u672f\u8bed\u53ea\u80fd\u9002\u7528\u4e8e\u6d77\u8fd0\u548c\u5185\u6cb3\u822a\u8fd0\u3002\u4e49\u52a1\u5212\u5206\u6309\u7167\u56fd\u9645\u5546\u4f1a\u5bf9\u672f\u8bedFOB\u7684\u89e3\u91ca\uff0c\u4e70\u5356\u53cc\u65b9\u5404\u81ea\u627f\u62c5\u7684\u57fa\u672c\u4e49\u52a1\u3002\u6982\u62ec\u8d77\u6765\uff0c\u53ef\u4f5c\u5982\u4e0b\u5212\u5206\uff1a\u5356\u65b9\u4e49\u52a1\uff081\uff09\u5728\u5408\u540c\u89c4\u5b9a\u7684\u65f6\u95f4\u6216\u671f\u9650\u5185\uff0c\u5728\u88c5\u8fd0\u6e2f\uff0c\u6309\u7167\u4e60\u60ef\u65b9\u5f0f\u5c06\u8d27\u7269\u4ea4\u5230\u4e70\u65b9\u6307\u6d3e\u7684\u8239\u4e0a\uff0c\u5e76\u53ca\u65f6\u901a\u77e5\u4e70\u65b9\u3002\uff082\uff09\u81ea\u8d1f\u98ce\u9669\u548c\u8d39\u7528\uff0c\u53d6\u5f97\u51fa\u53e3\u8bb8\u53ef\u8bc1\u6216\u5176\u4ed6\u5b98\u65b9\u6279\u51c6\u8bc1\u4ef6\u3002\u5728\u9700\u8981\u529e\u7406\u6d77\u5173\u624b\u7eed\u65f6\uff0c\u529e\u7406\u8d27\u7269\u51fa\u53e3\u6240\u9700\u7684\u4e00\u5207\u6d77\u5173\u624b\u7eed\u3002\uff083\uff09\u8d1f\u62c5\u8d27\u7269\u5728\u88c5\u8fd0\u6e2f\u5728\u88c5\u4e0a\u8239\u4e3a\u6b62\u7684\u4e00\u5207\u8d39\u7528\u548c\u98ce\u9669\uff1b\uff084\uff09\u81ea\u4ed8\u8d39\u7528\u63d0\u4f9b\u8bc1\u660e\u8d27\u7269\u5df2\u4ea4\u81f3\u8239\u4e0a\u7684\u901a\u5e38\u5355\u636e\u3002\u5982\u679c\u4e70\u5356\u53cc\u65b9\u7ea6\u5b9a\u91c7\u7528\u7535\u5b50\u901a\u8baf\uff0c\u5219\u6240\u6709\u5355\u636e\u5747\u53ef\u88ab\u5177\u6709\u540c\u7b49\u6548\u529b\u7684\u7535\u5b50\u6570\u636e\u4ea4\u6362\uff08EDI\uff09\u4fe1\u606f\u6240\u4ee3\u66ff\u3002\u4e70\u65b9\u4e49\u52a1\uff081\uff09\u81ea\u8d1f\u98ce\u9669\u548c\u8d39\u7528\u53d6\u5f97\u8fdb\u53e3\u8bb8\u53ef\u8bc1\u6216\u5176\u4ed6\u5b98\u65b9\u6279\u51c6\u7684\u8bc1\u4ef6\u3002\u5728\u9700\u8981\u529e\u7406\u6d77\u5173\u624b\u7eed\u65f6\uff0c\u529e\u7406\u8d27\u7269\u8fdb\u53e3\u4ee5\u53ca\u7ecf\u7531\u4ed6\u56fd\u8fc7\u5883\u7684\u4e00\u5207\u6d77\u5173\u624b\u7eed\uff0c\u5e76\u652f\u4ed8\u6709\u5173\u8d39\u7528\u53ca\u8fc7\u5883\u8d39\uff1b\uff082\uff09\u8d1f\u8d23\u79df\u8239\u6216\u8ba2\u8231\uff0c\u652f\u4ed8\u8fd0\u8d39\uff0c\u5e76\u7ed9\u4e88\u5356\u65b9\u5173\u4e8e\u8239\u540d\u3001\u88c5\u8239\u5730\u70b9\u548c\u8981\u6c42\u4ea4\u8d27\u65f6\u95f4\u7684\u5145\u5206\u7684\u901a\u77e5\uff1b\uff083\uff09\u8d1f\u62c5\u8d27\u7269\u5728\u88c5\u8fd0\u6e2f\u88c5\u4e0a\u8239\u540e\u7684\u4e00\u5207\u8d39\u7528\u548c\u98ce\u9669\uff1b\uff084\uff09\u63a5\u53d7\u5356\u65b9\u63d0\u4f9b\u7684\u6709\u5173\u5355\u636e\uff0c\u53d7\u9886\u8d27\u7269\uff0c\u5e76\u6309\u5408\u540c\u89c4\u5b9a\u652f\u4ed8\u8d27\u6b3e\u3002\u6ce8\u610f\u4e8b\u9879\uff081\uff09\u4e70\u65b9\u5fc5\u987b\u81ea\u8be5\u4ea4\u8d27\u70b9\u8d77\u8d1f\u62c5\u4e00\u5207\u8d39\u7528\u548c\u8d27\u7269\u706d\u5931\u6216\u8005\u635f\u574f\u7684\u98ce\u9669\uff0c\u8fd9\u4e5f\u5c31\u662f\u8bf4\u5982\u679c\u8d27\u7269\u5728\u6d77\u4e0a\u9047\u9669\u6216\u8005\u906d\u9047\u6d77\u76d7\uff0c\u5c06\u4e0e\u5356\u65b9\u65e0\u5173\uff0c\u4e70\u65b9\u4e0d\u5e94\u6b64\u7406\u7531\u62d2\u7edd\u652f\u4ed8\u8d27\u6b3e\uff0c\u6240\u4ee5\u5356\u65b9\u53ef\u4ee5\u5efa\u8bae\u4e70\u65b9\u4e3a\u8d27\u7269\u6295\u4fdd\u3002\uff082\uff09FOB\u4ef7\u683c\u5305\u542b\u4e86\u56fd\u5185\u7684\u6240\u6709\u8d39\u7528\u3002\u5982\u679c\u662f\u8d27\u7269\u6bd4\u8f83\u591a\u6216\u8005\u5229\u6da6\u6bd4\u8f83\u9ad8\u7684\u8bdd\uff0c\u56fd\u5185\u7684\u8d39\u7528\u662f\u53ef\u4ee5\u4e0d\u7528\u8003\u8651\u7684\u3002\u800c\u5982\u679c\u8d27\u7269\u6bd4\u8f83\u5c11\uff0c\u5c31\u9700\u8981\u76f8\u5e94\u63d0\u9ad8\u4ef7\u683c\uff0c\u56e0\u4e3a\u5355\u4f4d\u6210\u672c\u589e\u52a0\u4e86\u5f88\u591a\uff0c\u5355\u4f4d\u6210\u672c\u4e3b\u8981\u5305\u62ec\uff1a\u5185\u9646\u8fd0\u8d39\uff08\u5de5\u5382\u5230\u6e2f\u53e3\u6216\u8005\u96c6\u88c5\u7bb1\u4ed3\u5e93\uff09\u3001\u88c5\u5378\u8d39\uff08\u7279\u522b\u662f\u4e00\u4e9b\u4e0d\u80fd\u673a\u68b0\u88c5\u5378\u7684\u8d27\u7269\uff09\u3001\u62fc\u7bb1\u6742\u8d39\u3001\u7801\u5934\u8d39\u3001\u62a5\u9001\u8d39\u3001\u62a5\u68c0\u8d39\u7b49\u3002
CFR=FOB+\u8fd0\u8d39=500+20=520\u7f8e\u5143
CIF=CFR/(1-110%\u6295\u4fdd*\u4fdd\u9669\u7387\uff09
=520/\uff081-110%*1.05%\uff09
=520/0.98845
=526.0762\u7f8e\u5143
\u6295\u4fdd\u91d1\u989d=CIF*110%\u6295\u4fdd
=526.0762*110%
=578.6838\u7f8e\u5143
\u4fdd\u9669\u8d39=\u6295\u4fdd\u91d1\u989d*\u4fdd\u9669\u7387
=578.6838*1.05%
=6.0762\u7f8e\u5143
出口成本=5850*（1+17%-12%）/（1+17%）=5250元
不了解你所说的国内费用为20%是采购成本的20%还是出口报价的20%，还是什么的20%，如果为出口成本的20%，出口费用=5250*20%/10=105元
出口利润是销售利润还是成本利润？如果是销售利润，则出口利润=10%出口报价
出口报价=5250+105+10%出口报价
出口报价=（5250+105）/90%=元=5355/6.85=781.75美元
所以出口报价为USD781.75PER METRIC TON FOB SHANGHAI
绛旓細鎴戞柟鍙幏寰楃殑鍑鏀跺叆澶栨眹涓78760缇庡厓鍥犱负澶栨眹鍑鏀跺叆鏄互FOB浠疯〃绀虹殑锛岀敱鍏紡1.CIF=CFR+I锛堜繚闄╄垂锛2.I锛堜繚闄╄垂锛=CIFX锛1+鎶曚繚鍔犳垚锛塜淇濋櫓璐圭巼 3.CFR=FOB+F锛堣繍璐癸級鍙緱锛孎OB=CIF鈥 I锛堜繚闄╄垂锛夆擣锛堣繍璐癸級锛屽皢棰樼洰鎵鏈夋暟鎹唬鍏ュ叕寮忓彲寰桭OB=1000X80-1000X80X(1+10%)X0.5%-800=78760 ...
绛旓細濡傛灉瀹㈡埛瑕佷剑閲戠殑璇 鍙兘浠栦笉鏄渶缁堟秷璐硅 浠栧彧鏄府鍒汉涔颁笢瑗匡紝鍚剑浠锋槸鎶ョ粰浠栫殑瀹㈡埛鐨勶紝浣ｉ噾鏄嚜宸卞緱鐨勩180*1.04=187.2.
绛旓細姣忕浣撶Н2.002绔嬫柟绫冲ぇ浜庢瘡绠辨瘺閲2鍚 鎸変綋绉绠楀崟浣嶈垂鐢細26脳锛1+10锛+20锛+40锛咃級脳2.002=88.49缇庡厓 鎸夌収FOB璁＄畻鍗曚綅璐圭敤锛4000脳1.5锛=60缇庡厓灏忎簬88.49缇庡厓 鎬昏垂鐢細88.49脳100=8849缇庡厓
绛旓細鍚◣浠=28*50*100=140000鍏 閫绋庢敹鍏=140000/锛1+17%锛*13%=15555.56鍏 瀹為檯鎴愭湰=鍚◣浠-閫绋庢敹鍏=140000-15555.56=124444.44鍏 鍖呰璐=100*100=10000鍏 鍥藉唴鎵鏈夎垂鐢=10000+1500+500+400+1000=13400鍏 FOB=瀹為檯鎴愭湰+鍥藉唴鎵鏈夎垂鐢+鍒╂鼎/姹囩巼 =锛124444.44+13400锛*锛1+10%)/6.5=...
绛旓細FOB=CIF-淇濋櫓璐-娴疯繍璐 =2000*锛1-110%*0.85%锛-100 =1881.1缇庡厓
绛旓細杩樻槸浠涔堢殑20%锛屽鏋滀负鍑哄彛鎴愭湰鐨20%锛屽嚭鍙ｈ垂鐢=5250*20%/10=105鍏 鍑哄彛鍒╂鼎鏄攢鍞埄娑﹁繕鏄垚鏈埄娑︼紵濡傛灉鏄攢鍞埄娑︼紝鍒欏嚭鍙ｅ埄娑=10%鍑哄彛鎶ヤ环 鍑哄彛鎶ヤ环=5250+105+10%鍑哄彛鎶ヤ环 鍑哄彛鎶ヤ环=锛5250+105锛/90%=鍏=5355/6.85=781.75缇庡厓 鎵浠ュ嚭鍙ｆ姤浠蜂负USD781.75PER METRIC TON FOB SHANGHAI ...
绛旓細瑙ｏ細鍥犱负锛FOB C3% = USD2000/鍚紝鍒橣OB 鍑浠= USD2000/(1+3%)=USD1941.75/鍚 鍥犱负锛氬浗鍐呮敹璐环姣忓叕鏂10鍏冧汉姘戝竵锛屽彟鍔犲叾瀹冭垂鐢10%锛屽垯锛屼汉姘戝竵鎴愭湰浠=10X1000鍏枻X(1+10%)=RMB11000鍏/鍚 閭ｄ箞锛岃鍟嗗搧鐨勫嚭鍙ｆ崲姹囨垚鏈=浜烘皯甯佹垚鏈环/FOB 鍑浠=11000/1941.75=5.66 绛旓細璇ュ晢鍝佺殑鍑哄彛鎹㈡眹...
绛旓細鎬绘垚鏈 =6RMB/ 鍙*9120+120+150+2492.8+100+601.92+3000 =61084.72RMB 鏀跺叆 =9120*1*7.3+9120*6/(1+17%)*15 =73591.39RMB 鍒╂鼎=鏀跺叆-鎬绘垚鏈 =12506.67RMB 娉細杩樺簲璇ユ墸闄ゅ寘瑁呯殑璐圭敤
绛旓細FOB={{1-[閫绋庣巼/锛1+澧炲肩◣鐜囷級]} x 浜烘皯甯佸惈绋庝环}/鐜版眹涔板叆浠 鍏紡瑙ｆ瀽:FOB=锛堜汉姘戝竵鍚◣浠-閫绋庢敹鍏ワ級/鐜版眹涔板叆浠凤紱鍏朵腑锛氶绋庢敹鍏=浜烘皯甯佸惈绋庝环脳[閫绋庣巼/锛1+澧炲肩◣鐜囷級]銆
绛旓細閴翠簬淇濋櫓璐规槸鎸塁IF璐у间负鍩虹鐨勪繚闄╅璁＄畻鐨,涓ょ鏈浠锋牸搴旀寜涓嬭堪鏂瑰紡鎹㈢畻銆 鐢盋IF鎹㈢畻鎴怌FR浠:CFR=CIFx[1-淇濋櫓璐圭巼x(1+鍔犳垚鐜)] 鐢盋FR鎹㈢畻鎴怌IF浠:CIF=CFR/[1-淇濋櫓璐圭巼x(1+鍔犳垚鐜)] 灞曞紑 鍙傝冭祫鏂: 鎴戞垜涓讳箟 鐑績缃戝弸| 鍙戝竷浜2007-07-26 涓炬姤| 璇勮 4 0 CFR=FOB+杩愯垂(c) FOB=CFR-杩愯垂...
