外贸业务必须掌握的知识，各种价格是如何算出来的？

这是外贸人必须掌握的计算公式，你又懂得多少呢？

These formulas must be mastered by foreign traders, and how much do you know about it?

▲▲FOB价=实际进货成本+国内费用+预期利润

FOB price = actual purchase cost + domestic cost + expected profit

▲▲CFR价=实际进货成本+国内费用+国外运费+预期利润

CFR price = actual purchase cost + domestic cost + foreign freight + expected profit

▲▲CIF价=实际进货成本+国内费用+国外运费+国外保险费+预期利润

CIF price = actual purchase cost + domestic cost + foreign freight + foreign insurance premium + expected profit

▲▲FOB=（实际采购成本+国内费用）/（1-预期利润率）

FOB= (actual purchase cost + domestic cost)/ (1-expected profit rate)

▲▲FOBC=（实际采购成本+国内费用）/（1-佣金率-预期利润率）

FOBC= (actual purchase cost + domestic cost)/ (1-commission rate-expected profit rate)

▲▲CFR=（实际采购成本+国内费用+国外运费）/（1-预期利润率）

CFR= (actual purchase cost + domestic expenses + foreign freight) / (1- expected profit rate)

▲▲CFRC=（实际采购成本+国内费用+国外运费）/（1-佣金率-预期利润率）

CFRC= (actual purchase cost + domestic cost + foreign freight) / (1- commission rate - expected profit rate)

▲▲CIF=（实际采购成本+国内费用+国外运费）/[1-预期利润率-（1+投保加成率）×保险费率]

CIF= (actual purchase cost + domestic cost + foreign freight) /[1- expected profit rate - (1+ insurance plus rate) x premium rate]

▲▲CIFC=（实际采购成本+国内费用+国外运费）/[1-佣金率-预期利润率-（1+投保加成率）×保险费率]

CIFC= (the actual purchase cost + domestic cost + foreign freight) / [1- commission rate - the expected profit rate - (1+ insurance plus rate) x premium rate

如果不懂得怎样代入进实践中，就看一看阿连给你们的例题吧！

If you don’t know how to use it in practice, then have a look at the examples that I gave you.

吉信贸易公司收到爱尔兰公司求购6000双牛粒面革腰高6英寸军靴（一个40英尺集装箱）的询盘，经了解每双军靴的进货成本人民币90元（含增值税17%），进货总价为90×6000=540000元；出口包装费每双3元，国内运杂费共计12000元，出口商检费350元，报关费150元，港区港杂费900元，其它各种费用共计1500元。吉信公司向银行贷款的年利率为8%，预计垫款两个月，银行手续费率为0.5%（按成交价计），出口军靴的退税率为14%，海运费：大连～都柏林，一个40英尺集装箱的包箱费率是3800美元，客户要求按成交价的110%投保，保险费率为0.85%，并包括3%佣金。若吉信公司的预期利润为成交额的10%，人民币对美元的汇率为8.00：1，试报每双军靴的FOBC3、CFRC3、CIFC3价格。

JiXin foreign trade company has received an inquiry to buy 6000 pairs of cattle grain leather waist 6 inch height army boots (a 40 feet container) from Irish company, and now we have known that each pair of boots purchase cost is 90 yuan (including 17% of the value-added tax), the purchase price is 90 yuan * 6000=540000; export packing fee is 3 yuan for each pair, domestic freight a total of 12000 yuan, export commodity inspection fee 350 yuan, export commodity inspection fee 350 yuan, 900 yuan port fees and other kinds of costs a total of 1500 yuan. JiXin company loaned money from bank and the annual interest rate is 8%, and payments advanced two months, bank fee rate is 0.5% (in price), the tax refund on export boots rate is 14%. The shipping fee: Dalian to Dublin, a 40 feet container box rate is $3800 and customer requires deal to cover insurance for 110% of the price, the premium rate 0.85% and includes 3% commission. If Jixin company's expected profit is 10% of the total amount, the RMB exchange rate against the dollar is 8.00:1, then try to calculate the FOBC3, CFRC3, CIFC3 price of each pair of boot.

▲▲实际采购成本=进货成本×[1-退税率÷（1+增值税率）]

=90×[1-14%×（1+17%）=79.2308元/双

Actual purchase cost = purchase cost x[1-tax refund rate ÷ (1+ VAT)]=90×[1-14%×（1+17%）=79.2308 yuan/pair

▲▲国内费用=包装费+（运杂费+商检费+报关费+港区港杂费+其它费用）+进货总价×贷款利率/12×贷款月份

=3×6000（12000+350+150+900+1500+540000×8%/12×2

=18000+14900+7200=40100元。

Domestic expenses = packaging fee + （transport fees + inspection fee + customs fees + port fees + other expenses) + purchase price x loan rate / 12 x month of loan

=3×6000（12000+350+150+900+1500+540000×8%/12×2

=18000+14900+7200=40100 yuan.

▲▲单位货物所摊费用=40100元/6000双=6.6833元/双

Unit cost of goods=40100yuan/6000yuan=6.6833yuan/pair（注：贷款利息通常以进货成本为基础） (Note: the loan interest is usually based on the purchase cost)

▲▲银行手续费=成交价×0.5%

Bank charges = transaction price* 0.5%

▲▲客户佣金=成交价×3%

Customer commission = transaction price* 3%

▲▲海运费=3800÷6000×8.00=5.0667元/双

The shipping fee =3800 / 6000 * 8.00=5.0667 yuan /pair

▲▲保险费=CIF报价×110%×0.85%

Insurance premium =CIF quote * 0.85% * 110%

▲▲预期利润=成交价×10%

Expected profit = transaction price* 10%

▲▲FOBC3=实际成本+国内运费+客户佣金+银行手续费+预期利润

FOBC3= actual cost + domestic freight + customer commission + banking charges + expected profit

    =79.2308+6.6833+FOBC3×3%+FOBC3×0.5%+FOBC3×10%

    =85.9141+FOBC3×（3%+0.5%+10%）

    =85.9141+FOBC3×13.5%

▲▲FOBC3=85.9141/（1-13.5%）=99.3227元/双

FOBC3=85.9141/（1-13.5%）=99.3227 yuan/pair

▲▲FOBC3（美元价）=99.3227/8.00=12.41元/双

FOBC3（USD）=99.3227/8.00=12.41yuan/pair

▲▲CFRC3=实际成本+国内运费+出口运费+客户佣金+银行手续费+预期利润

CFRC3= actual cost + domestic freight + export freight + customer commission + bank charges + expected profit

=79.2308+6.6833+5.0667+CFRC3×3%+CFRC3×0.5%+CFRC3×10%

=90.9808+CFRC3×（3%+0.5%+10%）

=90.9808+CFRC3×13.5%

CFRC3=90.9808/（1-13.5%）=105.18元/双

CFRC3=90.9808/（1-13.5%）=105.18 yuan/pair

▲▲CFRC3（USD）=105.18/8.00=13.15 yuan/pair

▲▲CIFC3=实际成本+国内费用+出口运费+客户佣金+银行手续费+出口保险费+预期利润

CIFC3= actual cost + domestic cost + export freight + commission + customer bank fee + export insurance premium + expected profit

=79.2308+6.6833+5.0667+CIFC3×3%+CIFC3×0.5%+CIFC3×110%×0.85%+CIFC3×10%

=90.9808+CIFC3×（3%+0.5%+0.935%+10%）

=90.9808+CIFC3×14.435%

▲▲CIFC3=90.9808/（1-14.435%）=106.3295元/双

CIFC3=90.9808/（1-14.435%）=106.3295 yuan/pair

▲▲CIFC3（美元价）=106.3295/8.00=13.29美元/双

CIFC3（USD）=106.3295/8.00=13.29 yuan/pair

三种术语对外报价：

Three terms of quotation:

（1）USD12.41/pair FOBC3 Dalian

（2）USD13.15/ pair CFRC3 Dublin

（3）USD13.29/ pair CIFC3 Dublin