asics frantic 4 Export Price and Cost ( read to un

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Export Price and Cost (read to understand everything) (2007/03/23 09:18) Contents: Learning file browser font: medium and small
export quotations and cost accounting theory + practical case, read to understand! (November 7th revision, every step of the instructions) I, export quotations accounting (a) the number of accounts quoted in the international transport of goods, often using a 20-foot and 40 foot container, the effective volume of 20-foot container is 25 cubic meters, the effective volume of 40-foot container is 55 cubic meters. Effective volume of 40-foot high cabinet of 68 cubic meters. Exporters do offer accounting,dunk trainers, it is recommended in accordance with the packaging container can hold the number to calculate the maximum number of quotes to save ocean freight. According to the volume of products, packaging units and sales units,asics frantic 4, the specification describes the number to calculate the quote: Example 1: Product 03,air force shoes 泪,001 (three-color cap Bear) the packaging unit is the CARTON (box), the sales unit is the PC (only), the specification is described each containing 60, each containing a volume of 0.164 cubic meters, test the products were calculated with 20 feet, 40 feet container transport export volume and offer the maximum amount of packaging. Solution: Each 20-foot container:
Package quantity = 25 ÷ 0.164 = 152.439, rounded box 152
Quote number = 152 × 60 = 9120 只
Every 40-foot container:
Package quantity = 55 ÷ 0.164 = 335.365, rounded box 335
Quote number = 335 × 60 = 20100 只 Example 2: Product 01,006 (blueberries canned) packaging unit is the CARTON (box), the sales unit is the CARTON (box), each containing a volume of 0.0095 cubic meters, test products were used to calculate the 20 feet, 40 feet container transport export volume and offer the maximum amount of packaging. Solution: Each 20-foot container:
Package quantity = 25 ÷ 0.0095 = 2631.578, rounded box 2631
Number = 2631 boxes offer
Every 40-foot container:
Package quantity = 55 ÷ 0.0095 = 5789.473, rounded box 5789
Number = 5789 boxes offer
Note: Due to the packaging of the goods and sales of units in the same unit, so the number of cases = Packing offer. (B) Procurement Cost
And suppliers via e-mail contact, asking the purchase price to cost accounting.
For example: product 03001 Solution: purchase cost = 6 × 9120 = 54720 yuan (c) the export tax rebate income accounting
First check the product
For example: find goods 03001 That prices charged by suppliers from the supplier to 6 yuan each (including VAT 17%), three color forma 9120 bears the export tax rebate cap income?
Solution: tax income = procurement cost ÷ (1 + VAT rate) × export tax rebate rate
= 6 × 9120 ÷ (1 +17%) × 15%
= 7015.38 yuan
(D) domestic cost accounting
Domestic costs include: inland freight, inspection fees, customs fees, cancellation fees, the company consolidated operating expenses, courier fees.
Per cubic meter of known inland freight charges 100 yuan, 120 yuan inspection fees, customs fees 150, write-off fee of 100 yuan, the company consolidated operating expenses 3,000 yuan, DHL cost 100 yuan.
Where: Inland shipping = total volume of exported goods × 100
Quote the number of the total volume = volume × ÷ carton size carton packaging
For example: 03001 for goods described as Solution: The total volume = 9120 ÷ 60 × 0.164 = 24.928 立方米
Inland shipping = 24.928 × 100 = 2492.8 元
(E) freight accounting
* Easy out, the use of CFR, CIF trade terms under the conditions of closing, exporters need to freight accounting.
In the * easily, the container type of selection, method of packing goods to reduce freight costs for exporters plays a big role. Goods outside the box of the size, weight, distribution of goods loaded in the container, stack emissions and have some stress, you need to explore in practice.
SimTrade according to the volume of goods to calculate shipping costs. We provided a theoretical algorithm to 20 feet and 40 feet container packing number of calculations: the effective volume of 20-foot container is 25 cubic meters, the effective volume of 40 ft container is 55 cubic meters.
Shipping time in accounting, exporters must first calculate the number of products based on purchase volume, and forwarding the port of destination to verify the goods tariffs. If the purchase amount just enough to install FCL (20 feet or 40 feet),asics hyperspeed, whichever is directly tariffs for freight; FCL if not installed, then the total volume of products used to calculate the price × LCL sea freight. Because tariffs are shown in U.S. dollars, sea freight in the accounting end, it should be translated into RMB according to the day.
For example: product 03001 Subjects were calculated for the 5000 and quote the number of 9120's sea freight.
Solution:
Step 1: Calculate the product volume
The volume of goods is known 03001 0.164 cubic meters per carton, each containing 60. The first volume of computing products.
Quote number 5000, the total volume = 5000 ÷ 60 × 0.164 = 13.66 立方米
Quote number 9120, the total volume = 9120 ÷ 60 × 0.164 = 24.928 破方米 Step 2: check tariffs
Verification to freight transport and freight forwarding to the port of Montreal,alife everybody hi, Canada, sea freight are: per 20 feet container USD1350, each 40 feet container USD2430, LCL per cubic meter of USD65.
Step 1 calculated according to the volume of results, 5000 should be adopted LCL freight, sea freight 9120 should be a 20 foot container.
Quote number 5000, sea freight = 13.66 × 65 = 887.9 美元
Quote number 9120, sea freight = $ 1,350
Step 3: conversion into RMB
Check bank exchange rate today, the dollar's exchange rate of 8.25 yuan exchange 1 U.S. dollar.
Quote number 5000, sea freight (RMB) = 887.9 × 8.25 = 7325.175 元
Quote number 9120, sea freight (RMB) = 1350 × 8.25 = 11137.5 元
(F) Insurance accounting
Out * Easy in terms of transactions in the case of CIF, exporters need to first check to the insurance company premium rates for insurance accounting. The following formula:
The amount of insurance = insurance premium rate ×
= CIF prices of goods insured amount × (1 + Insurance bonus rates)
Import and export trade, according to the international practice, insurance, usually 10% plus margin. Exporters also be based on the request of the importer agreement with the insurance company plus different insurance rates.
For example: The CIF price of goods 03001 USD8937.6, importers required by the transaction price of 110% covering all risks (insurance premium rate 0.8%) and war risk insurance (premium rate 0.08%), calculate the exporters due to the insurance company insurance costs?
Solution: insurance amount = 8937.6 × 110% = 9831.36 美元
Premium = 9831.36 × (0.8% +0.08%) = 86.52 美元
Check the exchange rate of RMB against the U.S. dollar was 8.25 to 1, conversion of RMB = 86.52 × 8.25 = 713.79 元 Tip: export business in China, CFR and CIF are the two commonly used terms. CIF prices of goods given by the premium is based on calculating the amount of insurance, the price of the two terms should be translated as follows.
Converted by the CFR CIF price: CFR = CIF × [1 - (1 + Insurance bonus rates) × premium rate]
Converted by the CFR CIF price: CIF = CFR ÷ [1 - (1 + Insurance bonus rates) × premium rate] (g) Bank cost accounting
The total amount of bank fees = × bank rates quoted
Different foreign exchange, bank charges are also different. Bank rates may apply to the relevant bank for
For example: when you quote the total amount of USD8846.4 were calculated L / C, D / P,air max 90 trainers 这日子还是有来的一天, D / A, T / T bank charges?
Solution:
Step 1: Query Rate
In the Home Step 2: check the exchange rate
Today the exchange rate: the dollar was 8.25 yuan exchange 1 U.S. dollar.
Step 3: Calculate the bank charges
L / C bank charges = 8846.4 × 1% × 8.25 = 729.83 元
D / P bank charges = 8846.4 × 0.17% × 8.25 = 124.07 元
D / A Bank Charges = 8846.4 × 0.15% × 8.25 = 109.47 元
T / T bank charges = 8846.4 × 0.1% × 8.25 = 72.98 元
(Viii) the profits are
Profit = Price Value - purchase cost - the cost + tax rebate income
For example: product 03001, value-added tax rate of 17%, 15% tax rate, volume 0.164 cubic meters per case. Quote number 9120; FOB amount of each offer $ 0.8; procurement cost of each 6 yuan; inspection costs 120 yuan; customs costs 150 yuan; inland freight 2492.8 yuan; cancellation fee of 100 yuan; Bank charges 601.92 yuan ; Company's consolidated operating expenses 3,000 yuan, foreign exchange rate of 8.25 yuan against 1 U.S. dollar. Calculate the sum quoted FOB profit?
Solution: offer value = 0.8 × 9120 × 8.25 = 60192 元
Purchase cost = 6 × 9120 = 54720 元
The cost = 120 +150 +100 +601.92 +2492.8 +3000 = 6464.72 yuan
Tax revenue = 54720 ÷ (1 +17%) × 15% = 7015.38 元
Profit = 60192-54720-6464.72 +7015.38 = 6022.66 yuan (ix) FOB, CFR, CIF quotation of foreign currency accounts
Quote:
Product Name: 03001 Product information: each containing 60,louis vuitton backpack 一个人不孤独,black and white air max, each box of volume 0.164 m3.
Availability Price: 6 yuan each.
Rate: the supplier unit price includes 17% VAT, export tax rebate rate of plush toys by 15%.
Domestic Fee: inland freight (per cubic meter) 100; inspection fee 120; declaration charges 150 yuan; cancellation fee of 100 yuan; Company's consolidated cost of 3,000 yuan.
Bank charges: quoted 1% (L / C bank charges 1%).
Sea freight: Montreal, Canada from Shanghai to the port a 20-foot container will cost $ 1,350.
Cargo Insurance: CIF basis turnover increased by 10% covering the Chinese People's Insurance Company in terms of marine cargo insurance against all risks (rate 0.8%) and war risk insurance (rate 0.08%).
Quote profits: offer of 10%.
Price rate: 8.25 yuan exchange 1 U.S. dollar.
Purchase accounting operations:
Cost:
Tax cost = 6 Yuan /
Tax revenue = 6 ÷ (1 +17%) × 15% = 0.7692 Yuan /
Actual cost = 6-0.7692 = 5.2308 yuan / only
20-foot containers of packages = 25 ÷ 0.164 = 152 boxes
Quote number = 152 × 60 = 9120 只
Cost:
Domestic cost = (9120 ÷ 60 × 0.164 × 100 +120 +150 +100 +3000) ÷ 9120
= 0.6429 yuan / only
Bank charges quoted × 1% =
Sea freight = 1350 × 8.25 ÷ 9120 = 1.2212 Yuan /
Premium = CIF quotation × 110% × 0.88%
Profit: Price × 10%
FOB Price = actual cost + fee + bank fee + domestic profits
= 5.2308 +0.6429 × 1% + + quotation quotes × 10%
= (5.2308 +0.6429) ÷ (1-1% -10%)
= 5.8737 ÷ 0.89 ÷ 8.25
= $ 0.7999 / only
CFR quote = actual cost + domestic sea freight costs + profits + bank charges +
= 5.2308 +0.6429 +1.2212 + Quote × 1% + Quote × 10%
= (5.2308 +0.6429 +1.2212) ÷ (1-1% -10%)
= 7.0949 ÷ 0.89 ÷ 8.25
= $ 0.9663 / only
CIF Price = cost + actual cost + domestic sea freight + insurance + bank charges + profit
= 5.2308 +0.6429 +1.2212 + Quote × 110% × 0.88% + Quote × 1% + Quote × 10%
= (5.2308 +0.6429 +1.2212) ÷ (1-110% × 0.88% -1% -10%)
= 7.0949 ÷ 0.88032 ÷ 8.25
= $ 0.9769 / only
Export 9120 tri-color hat bears the following quote (note: 4 places of decimal calculations, final offer to take 2 after the decimal point):
USD0.8 PER CARTON FOB SHANGHAI (FOB Shanghai $ 0.8 each)
USD0.97 PER CARTON CFR MONTREAL (each $ 0.97 cost and freight to Montreal)
USD0.98 PER CARTON CIF MONTREAL ($ 0.98 each plus the cost of premium transportation to Montreal) Tip: It is obvious from the above quotation, export quotations are not esoteric accounting, in which the key is to master the various elements of the basis and carefully be aggregated. The accounting can be said to offer a more accurate accounting of the export offer an example. In actual transaction, exporters often rough with some simple or simplified method to make the purchase more quickly. The cost of the export part of the offer price in percentage though not great, but as more content and billing methods and different, we should pay special attention in the calculation. Final offer in accordance with the contents of a certain percentage of the billing note obtained by a method, or offer will result in underestimated. Foreign purchase accounting issues should be noted
Based on the above quotations, the following issues should be attention:
(1) the actual purchase of a certain percentage of the content should be a calculated, or likely to cause underestimation of quotations.
(2) the actual business, in addition to the amount of additive cost methods, the practice also provides a fixed fee, the fee rate is the tax calculated on the basis of the purchase cost.
(3) Bank charges are based on a percentage of the export invoice amount charged, billing based on transaction prices. Commission and insurance more often based on transaction price data.
(4) advances the interest in accordance with the purchase cost, interest on long-term receivables in accordance with the transaction prices.
(5) accounted for a total purchase price accounting and accounting methods: lump sum method is more accurate, but that the accounts only after the results are translated into price of foreign quote; price method can be directly rescued offer, but need to retain as many decimal places the calculation process to ensure that the quotation is accurate, the above examples is the unit used in accounting method.
(6) Note that the units of measurement as well as offer the accuracy of the number of containers: it directly affects the unit cost of the number of tariff and domestic.
(7) Exit out after purchase accounting, inverse methods can be used checking, that quote is produced, with revenues less expenses equal to the cost of foreign accounting principles to quote correctly.
(8) The clerk of external consultation should be carried out prior to purchase accounting, in order to achieve a comprehensive trading on a vote of operating conditions of an idea. Therefore, be sure to fill out a single export commodity prices accounted for.

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