na,bysea.Insurance:Tobecoveredbythesellerfor110%.Wearepleasedtohavetransactedthisfirstbusinesswithyourcorporationandlookforwardtothefurtherexpansionoftradetoourmutualbenefit.Yoursfaithfully,MonarchTradingS.A.JimSmidthManager计算:合同核算:合同金额=[(6.18+7.39+8.36)×2300+4.75×3150]×8.25 =65401.50×8.25 =539562.3750(元)购货总成本=(42+51+58.2)×2300+27×3150=432810元退税总收入=432810-399516.923=33293.077元实际总成本=[(42+51+58.2)×2300+27×3150]×[1-9%×1/(1+17%)] =399516.9230(元)业务费用=5×(690+525)+(500+800+350+50+500+2000+1000)×2 =16475.00(元)出口运费=1950×2×8.25=32175.5000(元)出口保费=539562.3750×110%×1%=5935.1816(元)客户佣金=539562.3750×5%=26978.1188(元)利润总额=货款收入-实际成本-业务费用-出口运费-出口保费-客户佣金=539562.3750-399516.9230-16475.00-32175.00-5935.1816-26978.1188 =58482.1515(元人民币)利润率=58482.1515/539562.3750×100% =10.84%如按客户的还价,我方的利润总额为58482.15元人民币,利润率为10.84%
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