出口价格构成.ppt

Unit SevenPayment Business Focus Part I: Major Price Terms Part II: Major Modes of Payment Part I: Major Price Terms Price Components of Export出口价格构成 Cost 成本 Expenses 费用 Domestic Expenses 国内费用 Overseas Expenses 国外费用 Net profit 净利润 Domestic expenses including: ?1．Processing； ?2．Packaging； ?3．Storage； ?4．Transporting (from the warehouse to the wharf); 5．Documentary（inspecting、notarization、consul visa、license, c/o, customs declaration, etc. ); 6．Loading（loading, crane, lighter, etc.）； 7．Bank documentary； 8．Expected wastage； 9．Post. Overseas expenses including: 1．Overseas freight（from the loading port to the destination port）； 2．Overseas insurance（along the voyage）； 3．Commission (if any). 2. Major Price Terms 价格术语 2.1 Group One (by sea) 2.2 Group Two (combined transport) Similarities of and differences between Group One and Group Two 2.3 Group Three (others) 2.1 Group One 2.1.1 Terms 术语 FOB (free on board) 离岸价 CFR (cost freight) 成本加运费 CIF (cost, insurance freight) 到岸价 2.1.2 Calculating Formulas 计算公式 FOB价 = cost+ domestic expenses + net profit CFR价 =cost+ domestic expenses+ overseas freight+ net profit CIF价= cost+ domestic expenses+ overseas freight+ overseas insurance+ net profit 2.1.3 Conversion Tables 换算表 CFR价=?FOB+国外运费 CIF价=（FOB价+国外运费）/（1-投保加成×保险费率） FOB价=CFR价－国外运费 CIF价=?CFR价?/（1-投保加成×保险费率） FOB价=CIF价×（1-投保加成×保险费率）－国外运费 CFR价=?CIF价×（1-投保加成×保险费率）? 所谓“投保加成”即被保险人一般把货值、运费、保险费以及转售该笔货物的预期利润和费用的总和，作为保险金额，就是不按原来的货值而是以高于原先的货值投保，这样当出现损失时买方还有得到一定的利润 ，一般是按CIF的110%投保，如果加成率过高，就会有骗保的情况产生。这110%即为投保加成，而投保加成率则为10% 。 例如，某公司出口货物对外报价为每公吨2000美元CIF 纽约。该种货物每公吨出口运费为150美元，投保一切险费率为1%，FOB报价应为： FOB价=CIF价×（1-投保加成×保险费率）－国外运费 FOB价＝2000*（1－1％*110％）－150 ＝1828（美元）  2.2 Group Two 2.2.1 Terms FCA (free carrier) 货交承运人 CPT (carriage paid to) 运费付至(目的地) CIP (carriage and insurance paid to) 运费、保险付至(目的地) 2.2.2 Calculating Formulas FCA价= cost+ domestic expenses+ net profit CPT价=cost+ domestic expenses+ overseas freight+ net profit CIP价=cost+ domestic expenses+ overseas freight+ overs