出口报价前的核算.ppt

第四章 出口报价前的核算,出口报价前的核算,收集出口报价所需基本信息,出口报价核算,理论算法,经验算法,商品进价,出口包装,报价数量,出口运费,保险费率,佣金,汇率,利润率,出口退税率,流通费用（国内总费用）,理论算法,计算成本,计算费用,计算利润,计算报价,FOB价,FOB含佣价,CIF价,CIF含佣价,CFR价,CFR含佣价,商品进价,商品进价是指税后的购货成本，它是计算报价的基础。通常商品进价以单价形式体现。这里就涉及到计价单位的确定问题。不同的商品有不同的计价单位。计价单位一经确定，则其他相关费用就应该以该计价单位为基础计算，分摊到每一计价单位上。,出口包装,根据包装在流通过程中所起作用的不同，可分为：运输包装（即外包装），主要作用在于保护商品和防止出现货损货差；销售包装（即内包装），除起保护商品的作用外，还有促销的功能。这里所说的出口包装指的是运输包装。,报价数量,按国际贸易的习惯做法，成交量的大小影响价格。即成交量大时，在价格上应给予适当的优惠；反之，如成交量过少，甚至低于起订量时，则可以适当提高价格。在报CIF或CFR价格时，只有确定了报价基于的总数量以及出口包装方式，才能确定运保费。由于此时客户还未下订单，我方只能按照自己的常规量报价。,出口运费,在采用CIF或CFR价格术语对外报价时，就会涉及到出口运费问题。不同的指运港、不同的船公司、不同的货柜对应不同的海运费。,保险费率,保险费率是按照不同货物、不同目的地、不同运输工具和投保险别，由保险公司根据货物损失率和赔付率，并在此基础上，参照国际保险费水平，结合我国国情而制定的。凡我国出口以CIF或CIP条件成交的，通常按照我国人民保险公司现行的货物运输的保险险别并根据商品的特点和海上风险的程度，由双方约定投保的险别并由此确定所选险别的保险费率（关于海洋运输有可能遇到的风险、海洋运输保险条款以及其他运输保险条款详见附录（3）。不同的险别有不同的保费率，对应不同的保险金额。保险金额（Insured Amount）是被保险人向保险公司申报的保险标的价格，即保险公司赔付的最高限额，也是计算保险费的基础。通常保险金额按CIF或CIP总值加10%计算。所加的百分率称为保险加成率，它作为买方的经营管理费用和预期利润加保。,佣金,在国际贸易中，有些交易是通过中间代理商进行的。因中间商介绍生意或代买代卖而向其支付一定的酬金，此项酬金叫佣金。在国际贸易中，计算佣金的方法不一：（1）按成交金额约定的百分比计算。通常以发盘总金额为基数乘以一定的佣金率。（2）按成交商品的数量计算，即按每一商品数量收取若干佣金。,汇率,在我国，对外贸易多采用美元作为计价货币。买卖双方没有规定用其他货币支付，则计价货币即为支付货币。当采用除人民币以外的其它货币报价时，应将人民币折成外币。这就存在着汇率问题。一般情况下，报价采用的汇率在国家的外汇收购价左右，偏差不大。,出口退税率,所谓的出口退税是国家为帮助出口企业降低成本，增强出口产品在国际市场上的竞争能力，鼓励出口创汇，而实行的由国内税务机关退还出口商品国内税的措施。不同的商品有不同的退税率。申请出口退税必须具备规定的条件。在规定范围内有权申请出口退税的包括：(1)有出口经营权并承担出口创汇任务的企业出口货物。(2)工业企业委托有出口经营权的企业出口自产产品。,流通费用（国内总费用）,商品在出口前有许多环节的工作，包括包装、认证（如产地认证）、商检、国内运输、银行交接等。这些环节所需的额外费用称为国内费用，主要包括包装费、认证费、港区港杂费、商检费、垫款利息、业务费用（经营管理费）、银行费用等，在计算报价时也应计算在内，通常银行费用为报价的0.5%。,出口报价核算,理论算法：出口报价报的是商品的单价，因此每一笔费用都要摊到最小的报价单位上，而且中间各环节计算结果采用四舍五入法保留到小数点后4位，算出的最终结果保留到小数点后2位。,经验算法,在实际操作中，当对国内各项费用比较熟悉以后，可以采用以下方法简便计算：FOB=商品购货成本/汇率（汇率一般取8.4或8.5）我国实行出口退税政策，退税款=购货成本*退税率/（1+增值税率）。我国银行统一外汇买入价为8.265RMB/USD，即出口收汇后从银行收回的人民币金额为FOB价*8.265，再加上出口退税款，收到的人民币总金额与购货成本差额为FOB价*（8.58.265）+退税款，再从这笔款项中扣除国内费用即为利润。用这种方法报价省去了报价核算时计算国内费用和利润的麻烦.,计算成本,实际成本=购货成本退税收入=购货成本*1退税率/（1+17率）,计算费用,A 计算报价数量：首先，要计算单位包装体积。除了裸装货或散装货。大部分的出口商品都有自己的包装，据此算出单个包装物体积。其次，按常规数量如一个20尺或40尺货柜的经验体积除以单位包装物体积计算出能够装下的总包装件数。（20尺柜体积为25立方米，40尺柜的体积为65.96立方米）B 计算费用（各项费用都折合成美元，并分摊到最小报价单位上，有效数字保留到小数点后第4位。）（1）国内费用=所有的国内费用总和/总件数/汇率（2）银行费用=报价*0.5%/汇率（3）海运费=集装箱数量*从启运地到指定地单个20尺或40尺货柜所需海运费/总件数（4）保险费=CIF价*110%*（投保险别保险费率之和）,计算利润,计算利润：利润=报价*利润率,计算报价,计算报价（有效数字保留到小数点后第2位）,FOB价,FOB=成本+费用+利润=实际成本+（国内费用+银行费用）+报价*利润率=实际成本+（国内费用+报价*0.5%）+报价*利润率=（实际成本+国内费用）/（1 0.5%-利润率）,FOB含佣价,FOBC=实际成本+（国内费用+银行费用）+报价*利润率+佣金=实际成本+（国内费用+报价*0.5%）+报价*利润率+报价*佣金率=（实际成本+国内费用）/（10.5%利润率佣金率）,CIF价,CIF=成本+费用+利润=实际成本+（国内费用+银行费用+海运 费用+保险费）+报价*利润率=实际成本+（国内费用+报价*0.5%+海 运费用+报价*（1+加成率）*保费率之 和）+报价*利润率=（实际成本+国内费用+海洋费用）/（1 0.5%利润率（1+加成率）*保费率 之和）,CIF含佣价,CIFC=成本+费用+利润=实际成本+（国内费用+银行费用+海 运费用+保险费）+报价*利润率+佣金=实际成本+国内费用+报价*0.5%+海 运费用+报价*（1+加成率）*保费率 之和+报价*利润率+报价*佣金率=（实际成本+国内费用+海洋费用）/（10.5%利润率佣金率（1+加成率）*保费率之和）,CFR价,CFR=成本+费用+利润=实际成本+（国内费用+银行费用+海运费用）+报价*利润率=实际成本+（国内费用+报*0.5%+海运费用）+报价*利润率=（实际成本+国内费用+海洋费用）/（10.5%利润率）,CFR含佣价,CFRC=实际成本+（国内费用+银行费用+海运 费用）+报价*利润率+佣金=实际成本+（国内费用+报价*0.5%+海 运费用）+报价*利润率+报价*佣金率=（实际成本+国内费用+海洋费用）/（1 0.5%利润率佣金率）,Chapter4 Calculation Before Export Quotation,Calculation before export quotation,Collecting basic information for export quotation,Calculation before export quotation,Theoretical arithmetic,Experience arithmetic,Purchase price of goods,Export packing,Quotation quantity,Export freight,Premium rate,Commission,Exchange rate,The profit rate,Rate of export rebates,Circulation expense(domestic),Theoretical arithmetic,Cost,Expenses,Profit,Quotation,FOB price,FOBC,CIF price,CIFC,CFR price,CFRC,Purchase Price Of Goods,The purchase price here refers to the after-tax cost.It is the foundation of an offer.Usually the purchase price is in the form of unit price.Different commodity has its own price unit.Once the price unit confirmed,the relative expenses should be calculated according to it.,Export Packing,Package is an important method keeping goods intact both in quality and quantity in the course of circulation.According to its different functions,the package can be divided into transport package(outside package)and sales package(inside package).Here the export package refers to the transport package.When making a quotation,we should confirm the material of package,the volume and shape of the goods,the mode of packing,and make sure how many packages and containers we need.Then we can make an accurate estimate of the freight and relative domestic expenses.,Quotation Quantity,According to the practice of international trade,the amount of goods influences its price.The larger the quantity is,the more favorable the price will be，and vice versa.Moreover,when quoting in CIF or CFR,we are not sure about the insurance premium until the quantity of the goods and the mode of packing are confirmed.And we can only quote as our practice(such as 20 container or 40 container).,Export Freight,When quoting in CIF and CFR,we will encounter the problem of freight.The freights are different according to different ports of shipment,different ship companies and different containers.,Premium Rate,Premium rates are different according to different commodities、destinations、means of transportation and coverage.Insurance companies formulate them on the base of the loss rate and the loss ratio of goods according to international level and the practical situation of our country.,Commission,Commission refers to reward given to middleman for his promoting business.In international trade,there are many ways in calculating commission:according to the arranged percentage of the total amount of payment and according to the quantity of the commodity,and so on.,Exchange Rate,When quoting in foreign currency,we should make a conversion between RMB and foreign currency.So we must take the exchange rate into consideration.Usually,the exchange rate adopted in quotation is similar to the official rate.,Rate Of Export Rebates,To help export companies Reduce、strengthen their capacity of competition,and encourage export,the domestic tax authority returns the collected domestic tax to companies.,Circulation Expense(Domestic),While calculating a quotation,we must take the domestic circulation into consideration,which mainly includes:packing charges、certification fee、petty expenses in harbor area、commodity inspection charges、interest of imprest money、business expenses and bank charges.Generally bank charges are 0.5%of the offer.,Calculation before export quotation,To theory:It was the unit price of the goods that of the quotation,so the soybean oil stand of every sum of expenses arrives to the minimum quotation unit,and the middle every link result of calculation is round up keep to the last 4 of the decimal point to adopt,the final result calculated is kept to the last 2 of the decimal point.,Experience Arithmetic,In practice,when is familiar to the fee in domestic,can use the easy way:FOB=purchase cost/exchange rate（exchange rate is 8.4 or 8.5）refund income=purchase cost*(1refund rate/(1+17%)The buying rate of exchange is 8.265RMB/USD,namely the amount of money of RMB regained from the bank after exporting and collecting is FOB prices*8.265,pulls export refund,RMB total amount of money that receive order goods cost difference is FOB price*(8.5-8.265)+refund,it is namely a profit to deduct the domestic cost.Quote in this kind of method will not have the trouble of checking and calculating domestic cost and profit.,Cost,Actual cost=purchase cost refund income=purchase cost*(1refund rate/(1+17%),Expenses,A Calculate the quantity：First,calculate the volume of unit pack.Except nude cargo or the goods in bulk.Most export commodities have ones own packaging,calculate the individual packaging object.Second,the common quantity such as 20 container or 40 container divided by unit of packing,then has the amount of packing.(The volume of 20 container is 25 cubic meters,the volume of 40 container is 65.96 cubic meters)BCalculating the expenses,(every expenses are converted to into U.S.dollar,share to the minimum quotation unit,the effective figure is kept to 4 decimal places.（1）domestic expenses=all the cost in domestic/quantity/exchange rate（2）bank charges=quotation*0.5%/ecchange rate（3）freight=quantity of container*the fee for single 20 container or 40 container/total quantity（4）premium=CIF*110%*,Profit,Profit=quotation*profit rate,Quotation,Calculate the quotation(the effective figure is kept to 2 decimal places),FOB Price,FOB price=cost+expenses+profit=actual cost+(domestic expenses+bank charges)+quotation*profit rate=actual cost+(domestic expenses+quotation*0.5%)+quotation*profit rate=(actual cost+domestic expenses)/(1 0.5%profit rate),FOBC,FOBC=actual cost+(domestic expenses+bank charges)+quotation*profit rate+commission=(actual cost+domestic expenses)/(10.5%profit ratecommission rate),CIF Price,CIF price=cost+expenses+profit=actual cost+(domestic expenses+bank charges+freight+premium)+quotation*profit rate=actual cost+(domestic expenses+quotation*0.5%+freight+quotation*(1+markup percentage)*premium rate)+quotation*profit rate=(actual cost+domestic expenses+freight)/(1 0.5%profit rate(1+markup percentage)*premium rate),CIFC,CIFC=actual cost+(domestic expenses+bank charges+freight+premium)+quotation*profit rate+commission,CFR Price,CFR price=cost+expenses+profit=actual cost+(domestic expenses+bank charges+freight)+quotation*profit rate,CFRC,CFRC=actual cost+(domestic expenses+bank charges+freight)+quotation*profit rate+commission,