如何高效备考国际贸易实务之计算题
1、/规则
①calculation
please write your answers on your answers sheet, and the results should be rounded off to two decimals.约到两位小数
(看清题目要求，看题目要约到几位数)
②过程
不要把详细过程写进答题卡
原公式+具体一步公式+直接套数字
最后一行就是，=USD数字
2、/海洋运费计算p123
total freight应收总运费
=basic freight rate 基本运费(单件)
×total weight
×(1+surcharges rate附加费，附加费相加)
weight重量吨
measurement尺码吨
这两个谁大，
就用谁作为freight calculation basis
切记要先转化单位
如果说好是吨，这要统一用吨
① An exporter quoted a consignment "USD 57.6 per case CFR Liverpool". The importer requested are vised FOB Dalian price. If the size of each case was 1250px x 1000px x 750px, gross weigh per case was 40kg, net weight is 35kg, freight basis was W/M and the rate is USD200 per ton of carriage, Plus
20%6 bunker adjustment factor (B AF)and 10% currency adjustment factor(CAF), what would be the FOB Dalian price?(8)
真题√
超级烧脑ing
提取精华
CFR57.6
体积1250px×1000px×750px可以计算尺码吨M
gross weight 40kg
net weight 35kg
一般选用gross weight(未找到理由，但普遍)则为重量吨W
运费F 200
rate 20％+10％
官方答案：
W=40kg=0.04m/t敲黑板
M=1250px×1000px×750px=0.5m×0.4m×0.3m=0.06m³敲黑板
M＞W,"W" is the freight calculation basis
Freight per case敲黑板
=measurement weight ×basic freight rate ×(1+surcharge)
=0.06×200×(1+20％+10％)
=USD15.60
FOB=CFR-freight
=57.60-15.60
=USD42.00
3、/佣金，含佣价，净价计算(2015级考了)p62
佣金额=含佣价×佣金率
=含佣价×(1-佣金率commission rate)
含佣价price including commission(PC)
=净价net price/(1-佣金率commission rate)
记→ CFRC3=CFR/(1-3％)
含佣价表达形式↓
CIFC3 Hamburg USD100/set
CIFC3％ Hamburg USD100/set
即3％给对方，属于明佣
①已知进价CIF=2000，佣金率显示是CIFC4，也就是4％，求含佣价PC.
含佣价price including commission(PC)
=净价net price/(1-佣金率commission rate)
PC=Net/(1-R)=2000/(1-4％)=2083
②已知FOBC3,USD=1200,求FOBC5.
惊现真题√……老师竟然在课上讲真题
含佣价price including commission(PC)
=净价net price/(1-佣金率commission rate)
所以FOBC3=FOB/(1-3％)
FOBC5=FOB/(1-5％)
即FOBC3×(1-3％)=FOBC5×(1-5％)
即FOBC5=FOBC3×(1-3％)/(1-5％)=1225
注意：考试格式
CFR=CFRC3％×(1-commission rate)
=1200×(1-3％)
=USD1164
CFRC5％=CFR÷(1-commission rate)
=1164÷5％
=USD1225.26
！！！(注意格式，答案有USD)！！！
4、/保险金额及保费计算(2015级考了)
182页
insurance premium保险费(I)
=insurance amount保险金额
×insurance rate(R)保险费率
=CIF(CIP)×(1+markup rate加成率)
×insurance rate保险费率(R)(相加)
注意，一些常识↓
CIF的保险费的计算问题
是CIF价格+10％，再乘以保险费率，
也就是说，如果题目没有提到保险加成率，
那么在
CIF 保险加成率默认为10％，1+10％=110％
=(FOB+运费)/(1-保险费率×(1+保险加成率))
=(FOB+运费)/(1-保险费率×110％)
注意：考试格式↓
insurance premium保险费(I)
=insurance amount保险金额
×insurance rate(R)保险费率
=CIF×(1+markup rate加成率)
×insurance rate保险费率(R)(相加)
=2000×110％×(1％+0.2％)
=USD26.40
5、
/各贸易术语价格换算(CFR,CIF,FOB)
只要记住邪门的这一段关系
下面就会很好办了↓
①CFR=FOB+运费F
②CIF=CFR+保险=FOB+F+保险
FOB与CIF熟记
由上可知
③保险费=CIF×(1+markup rate加成率)
×insurance rate保险费率(R)(相加)
CIF=FOB+运费+保险费
=FOB+运费+CIF×(1+保险加成率)×保险费率
=(FOB+运费)/(1-保险费率×(1+保险加成率))
CFR
FOB=CFR-运费
CIF=CFR/(1-保险费率×(1+保险加成率))
CIF
FOB=CIF×(1-保险费率×(1+保险加成率))-运费
CFR=CIF×(1-保险费率×(1+保险加成率))
①例题p193，计算题1
A Chinese company offered to a British counterpart at USD500per Case FOB价
Shanghai.The British importer asked the exporter to offer a CIF价 price. Suppose the freight is USD50per case运费 and premium rate is0.5％保险费率， what would the new offer be？
解： Calculation：
CIF
=(FOB＋F)/(1-110％×R )＝500＋50/(1-110％×0.5％)≈ USD553
The new offer is USD553 per case CIFShanghai.
②CIF2000,WPA水渍险+war 战争险为110％，转换成FOB，F=50,premium rate保险率为1％和0.2％求FOB
真题√
首先写出FOB与CIF关系
CIF=CFR+保险=FOB+运费F+保险费
FOB=CIF-F-保险费insurance premium
所以只要求出保险费就很好办了
保险费I=CIF×(1+markup rate)×保险费率
注意考试格式：
insurance premium
=CIF insurance amount×insurance rate
=CIF×(1+markup rate)×保险费率
=200 ×110％×(1％+0.2％)
=USD26.40
FOB=CIF-freight-insurance premium
=2000-50-26.40
=USD1923.60
#敲黑板!
题目已经说了保留两位小数了
并且在上面也说了一定要省略过程
代入数字之后，答卷上直接写USD数字
不要忘记USD!!!
6、/注意
千万不要写过程
千万记得最后的计算结果一定是USD+数字
