233УСΪ۹ʦԱҲοʹá۹ʦԱϢע233УҲɼ233У-۹ʦ2Ⱥ365916143ȫĿнѧϰ
ҹwtoĿԼ̽ԽԽ࣬ȷһĿн豸װõļ۸߹ĿijɱˮƽֱӰĿľЧۡ1 豸뼼ļ۸
豸ϣԤķӦͬеĻۣ豸ĴԼҹۿڵ﹤̵صĹӷѺֳܷѡָ˷Ѻ䱣շѡ˰ֵ˰˰вѡóѡؼѵȡ
1.1 õıƪ
ͨҹ豸װ˸۴Ͻʽ豸۸ɿɸ£
豸Ԥ۸=++䱣շ+в+ó+˰+˰+ֵ˰+ؼ+ӷ+ֳܷ
1豸Ļ=밶ۣf.o.bͬӲҽ×Ƽۣۣ
Ƽ۲úͬǩЧһθڵƼۣδĿɰ̸ԤյƼۡ
2ѡƹѣӲĹѰʽ㣺=豸أëأ×˷ѵ
ëΪص1.15豸ʱɰйʽ㣺
˷=ͬӲҽ××Զ˾ĺ˷
˷=ͬӲҽ××չ˾Ŀ˷
½˷=ͬӲҽ××ŵ
˷ͨȡ6%˷ͨȡ8.5%·ͨȡ1%
3䱣շڼ˰ѣƸ÷ѣʰйչ˾涨ȡйʽ㣺
˱շ=ͬӲҽ×+˷ѣ×0.266%/1-0.266%
˱շ=ͬӲҽ×+˷ѣ×0.455%/1-0.455%
½˱շ=ͬӲҽ×+½˷ѣ×0.35%/1-0.35%
4˰˰תԿ˰ѱչ˰Ѻܹ֣ͬôƷѣơϸƷѣϷѣܷѣר֤ѣչ˰ԼѡͼֽѲչ˰ͬǩ̫ʱѰȫչ˰ǡ
Ӳ˰=Ӳҽ×м+˷+䱣շѣ×˰˰
й˰˰۸豸˵ҹڰĵ۸c.i.f.
ʹʽҲдɣӲ˰=ۣc.i.f.×˰˰
˰=ͬӦƹ˰ҽ×м×˰
5˰ڼ˰Բֽ豸գγȡ˰8%ԽҰȡ5%
˰=+˰/1-˰ʣ×˰
6ֵ˰豸ֵ˰ƷͬڱؽںգֱӼӦ˰۳κĿĽ˰¹ʽ㣺
ֵ˰=˰˰۸+˰+˰×ֵ˰
ӲӦȡֵ˰˰Ϊ17%[page]
7вһָйѣвͨȡ0.5%
в=ͬӲҽ××в
8óѣ⾭óײ涨ķʷֵȡҲɼͳһȡΪ1.5%
ó=⾭óײ涨ķʷֵȡҲɼͳһȡΪ1.5%
9ؼѣԼջչ˰Ļգȡ0.3%
ؼ=˰ֵĵ×ؼʡ
1.2 ӷѵıƪ
1ӷѡͬȷҹۿڡ߾վزֿװص㷢˷ѺͱշѡװжѡװѡֿⱣܷѵȡ㷽һĿҲйʽ㣺
ӷ=ͬӲҽ×Ƽۣۣ×ӷ
ӷغȡ1.5%½ȡ2%4.5%
(2)ֳܷѣʽ㣺
ֳܷ=ͬӲҽ×Ƽ()×ֳܷʡ
2Ŀʵ
ͨһʵʵİ豸ͼļ۸ȷ
ϣijҵĿӹ豸ͼ¡
1豸ë10t밶۸f.o.b.ͬӲ30Ԫ
2ͬ10ԪУƷѡܼʹ÷6Ԫ
ѼϷ4Ԫ
3˷Ϊ6%
4˱շΪ0.266%
5˰Ϊ20%
6ֵ˰Ϊ17%
7вΪ0.5%
8óΪ1.5%
9ڰװֳ300kmΪ0.60Ԫ/t•kmװжѾΪ50Ԫ/t
10䱣շΪ0.1%
11ֳܷΪ0.2%[page]
12ͬһθյԪƼΪ8.15м8.258.30⣺Ŀ豸ͼԳڹڰװֳԤ۸1
1 豸Ԥ۸
Ŀ ʽ /Ԫ
=300000+100000×8.3 3320000
豸 1487967.69
˷ ˷=300000×8.3×6% 149400
˱շ ˱շ=300000×8.3+149400×0.266%/1-0.266% 7039.53
˰ Ӳ˰=300000×8.25+149400+7039.53×20%=526287.91
˰=60000×8.25×20%=495000×2%=99000
С 625287.91
ֵ˰ ֵ˰=2631439.53+495000+625287.91×17% 637793.66
в в=3320000×0.5% 14940
ó ó=400000×8.35+149400+7039.53×1.5% 51846.59
ӷ 5290
估װж 估װж=10×300×0.6+50×2 2800
䱣շ 䱣շ=300000×8.3×0.1% 2490
ֳܷ ֳܷ=300000×8.3×0.2% 4980
Ԥ۸ Ԥ۸=3320000+1487967.69+5290+4980 4818237.69
3 瘟
ϲпԿ豸Ԥ۸ռкܴ豸ͼȷƼҪõļ㷽һɲġӦ˰δķչ仯Ƽۡ
۹ʦǰӦԼѧϰϵѧϰ̬ʦ˼·ȥתʦγᵽص֪ʶ㣬һҪգѧܽᣬѧһ
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