如何高效备考国际贸易实务之计算题

1、/规则①calculationplease 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

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/setCIFC3％ 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％)=2083②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％)=USD1164CFRC5％=CFR÷(1-commission rate)=1164÷5％=USD1225.26！！！(注意格式，答案有USD)！！！

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F②CIF=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))CFRFOB=CFR-运费CIF=CFR/(1-保险费率×(1+保险加成率))CIFFOB=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1A 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％)≈ USD553The 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％)=USD26.40FOB=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!!!