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銆€銆€(娉�2009骞寸劇(w煤)璁婂寲)

銆€銆€鍏� 杈﹀叕

銆€銆€宸� 宸梾

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銆€銆€閲� 绋呴噾

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銆€銆€10銆佸伐绋嬪柈鍍�(ji脿)鏈夊叐绋紝娓呭柈鍠児(ji脿)206;濡傛灉椤岀郸瑕�(gu墨)绋呯巼锛屽氨鏄竻鍠稖鍚堝児(ji脿)锛屽垎閮ㄥ垎闋�(xi脿ng)鍜屾帾鏂�锛屾敞鎰忓凡鍚鍒╂饯(r霉n)锛屼粯娆惧垾蹇樺姞瑕�(gu墨)绋�銆傚鏋滈绲﹂枔鎺ヨ不(f猫i)锛岃鎸�06绠楅爢搴�锛岀洿鎺ュ伐绋嬩汉鏉愭(j墨)锛屽啀鍚帾鏂界洿鎺ヨ不(f猫i)锛岄枔鎺ュ埄娼�(r霉n)鎸夐鐩�锛屾渶濂藉舰鎴愮稖鍚堝児(ji脿)銆�

銆€銆€鍏�銆佸崄鍙ヨ┍锛岃浣忓缓绛戦潰绌嶈(gu墨)鑼�

銆€銆€闈㈢⿳瑷�(j矛)绠楃附绲�(ji茅)

銆€銆€蹇冧腑鏈夐枔鎴�锛岃▓(j矛)绠椾笉鏈�(hu矛)蹇�;

銆€銆€骞抽爞鍜屽潯闋�锛岃榛�(di菐n)瑕佸垎娓�;

銆€銆€鏈夐爞鏈夊湇璀�(h霉)锛岄潰绌嶅弮鐓ф埧;

銆€銆€鏈夐爞鐒�(w煤)鍦嶈(h霉)锛岄爞钃嬫笡鍗婂仛銆�

銆€銆€1銆佸钩闋傚潯闋傚柈灞ゆ埧

銆€銆€鍠堡鎴匡細澶栧⒒鍕掕涓�锛岀祼(ji茅)妲�(g貌u)澶栧湇姘村钩闈�;

銆€銆€骞抽爞鎴匡細2绫�2鍙婁互涓婅▓(j矛)鍏�锛屼互涓嬪氨鎶樺崐;

銆€銆€鍧￠爞鎴匡細鍑堢┖1绫�2锛岄鍊掗亷(gu貌)渚�(l谩i)2绫�1鎶樺崐锛屼互涓嬩笉绠�锛屼互涓婄畻鍏ㄣ€�

銆€銆€2銆佹绐楅杸(m茅n)鏂楀拰涓夊粖(鎸戝粖銆佹獝寤婂拰璧板粖)銆侀倓鏈夋灦绌鸿蛋寤�

銆€銆€(闅卞惈鏈夎搵)鏈夊湇璀�(h霉)锛屾寜鍦嶈(h霉)锛屾按骞抽潰绌嶇収鎴跨畻銆�

銆€銆€鏈夎搵鐒�(w煤)鍦嶈(h霉)锛岀祼(ji茅)妲�(g貌u)搴曟澘姘村钩闈㈡姌鍗婄畻銆�

銆€銆€3銆佹湁钃嬬劇(w煤)鍦嶈(h霉)锛屽叐妫氫笁绔欒嚭(t谩i)锛岄爞钃嬫按骞虫姇褰遍潰鎶樺崐銆�

銆€銆€鍚屾ǎ绠楁硶閭勬湁鍫�(ch菐ng)椁ㄧ湅鑷�(t谩i)锛屽澶栨〒姊爞灞や笉瑕佺畻銆�

銆€銆€4銆侀櫧(y谩ng)鑷�(t谩i)寰堢壒娈婏紝涓嶈瑳闋傝搵銆佸簳鏉垮拰鍦嶈(h霉)锛屽彧璎涙按骞虫姇褰遍潰鎶樺崐銆�

銆€銆€5銆侀杸(m茅n)寤�銆佸ぇ寤崇殑鍥炲粖锛岃垶鑷�(t谩i)鎺у埗鎴�锛岃▓(j矛)绠楀熀鏁�(sh霉)鎸夊簳鏉匡紝闈㈢⿳鐓ф埧绠�銆�

銆€銆€椤�(l猫i)浼奸倓鏈夊湇璀�(h霉)绲�(ji茅)妲�(g貌u)鍌炬枩鎴�锛岃▓(j矛)绠楀熀鏁�(sh霉)鎸夊簳鏉�锛岄潰绌嶇収鎴跨畻銆�

銆€銆€6銆佹〒闋傛湁鍦嶈(h霉)锛屽叐闁撲竴姗�(j墨)鎴�锛岄潰绌嶇収鎴跨畻銆�

銆€銆€7銆佹〒鍏�(n猫i)姊枔銆佷簲浜�銆佸瀮鍦惧洩锛屽彟鍔犳湁绲�(ji茅)妲�(g貌u)涓夊韩(k霉)锛岄潰绌嶈▓(j矛)绠楁寜灞ゆ暩(sh霉)銆�

銆€銆€8銆佸悐鑵虫〒銆佹繁鍩虹(ch菙)锛岃ō(sh猫)瑷�(j矛)鍒╃敤鏄浠�锛屾湁鍦嶈(h霉)鐓ф埧绠�锛岀劇(w煤)鍦嶈(h霉)鎸夊叾鍒╃敤绠椾竴鍗�銆�

銆€銆€椤�(l猫i)浼煎灞ゅ潯闋傚拰鐪嬭嚭(t谩i)锛岀┖闁撲笉鐢ㄥ氨涓嶇畻銆�

銆€銆€9銆佸湴涓嬪涓嶈婕忎簡鏈夐爞钃嬬殑鍑哄叆鍥�锛屽澧讳笂鍥楀閭婄窔锛屼笉鍚簳灞ゅ⒒鎵€鍦嶆按骞抽潰銆�

銆€銆€10銆佸柈灞ゅ収(n猫i)妯撴埧锛屾湁鍦嶈(h霉)鎸夊湇璀�(h霉)锛屾矑(m茅i)鏈夊湇璀�(h霉)鎸夊簳閮�銆�

銆€銆€涓冦€佺恫(w菐ng)绲�(lu貌)瑷�(j矛)鍔冨弮鏁�(sh霉)瑷�(j矛)绠楀彛瑷�

銆€銆€鏃╅枊(k膩i)鏃╁畬闋嗗悜绠椼€€銆€閬查枊(k膩i)閬插畬閫嗗悜姹傘€€銆€绺藉樊鍙畻鏈伐浣溿€€銆€闁撴檪(sh铆)鑷樊鏈夊崁(q奴)鍒�

銆€銆€璧烽粸(di菐n)鏃╅枊(k膩i)鍙栧€奸浂銆€銆€绲傞粸(di菐n)閬插畬鍙栧伐鏈熴€€銆€閬插畬鏃╁畬鏅�(sh铆)闁撳樊銆€銆€闁撴檪(sh铆)鍙畻涓嶆眰灏�

銆€銆€鏃╁畬鍙畻鏈伐浣溿€€銆€閬查枊(k膩i)鍙畻鏈伐浣溿€€銆€绲傞粸(di菐n)鑷樊鍚岀附宸€€銆€绠楁硶鍙垏鑷樊鍚�

銆€銆€鍙栧€兼棭闁�(k膩i)鍔犲伐鏃ャ€€銆€鍙栧€奸伈瀹屾笡宸ユ棩銆€銆€绺藉樊闆舵檪(sh铆)鑷樊闆躲€€銆€闂�(gu膩n)閸靛伐浣滄湁鐗归粸(di菐n)

銆€銆€鍚庤€呮棭闁�(k膩i)鐪嬬穵鍓嶃€€銆€鍓嶈€呴伈瀹岀湅绶婂悗銆€銆€鍚﹀墖鑷樊鐪嬬穵鍚庛€€銆€绺藉樊鐐洪浂鎴栨渶灏�

銆€銆€绶婂墠鏃╁畬澶ц€呬締(l谩i)銆€銆€绶婂悗閬查枊(k膩i)灏忚€呬締(l谩i)銆€銆€鍏堝彇绶婂悗鏃╅枊(k膩i)鏅�(sh铆)銆€銆€闂�(gu膩n)閸靛伐浣滆捣绲傞€�

銆€銆€渚濇绠楄嚦绲傜瘈(ji茅)榛�(di菐n)銆€銆€渚濇绠楄嚦璧风瘈(ji茅)榛�(di菐n)銆€銆€鍐嶆笡鏈伐涔嬫棭瀹屻€€銆€闂�(gu膩n)閸电窔璺€氳捣渚�(l谩i)

銆€銆€绲傞粸(di菐n)鏃╁畬鍗冲伐鏈熴€€銆€鍐嶇畻绺藉樊鍜岃嚜宸€€銆€宸€煎皬鑰呭嵆鑷樊銆€銆€鑷虫鍙冩暩(sh霉)鍏ㄧ畻

銆€銆€鍏�銆佸湅(gu贸)鐢�(ch菐n)闈炴(bi膩o)瑷�(sh猫)鍌欏師鍍�(ji脿)鐨勮▓(j矛)绠楀叕寮忚鎲舵焙绔�

銆€銆€(涓€) 钁楃溂浜庨€欏彞瑭变腑鐨�“鍏�锛屽虎銆佸寘锛屽埄锛岀▍”閫欏咕鍊�(g猫)瀛�锛岄€欏€�(g猫)鍏紡灏�(du矛)浜庢垜鍊戜締(l谩i)瑾�(shu艒)涔熷氨娌�(m茅i)鏈夐洠搴︿簡锛屽畠鐨勬剰鎬濇槸瑾�(shu艒)锛�

銆€銆€鍘熷児(ji脿)={[(鏉愭枡缍�+杓旀枡璨�(f猫i)+鍔犲伐璨�(f猫i))*(1+灏�(zhu膩n)鐢ㄥ伐“鍏�”璨�(f猫i)鐜�)*(1+“寤�”鍝佹悕澶辩巼)+澶栬臣(g貌u)浠惰不(f猫i)]*(1+“鍖�”瑁濊不(f猫i)鐜�)-澶栬臣(g貌u)浠惰不(f猫i)}*(1+“鍒�”娼�(r霉n)鐜�)+澧炲€�“绋�”+澶栬臣(g貌u)浠惰不(f猫i)+闈炴(bi膩o)瑷�(sh猫)瑷�(j矛)璨�(f猫i)

銆€銆€瑕侀粸(di菐n)锛氭敞鎰忎笂閭婄殑寮曡櫉(h脿o)锛岃浣忎簡閭ｄ竴鍙ヨ┍锛屼篃灏辫浣忎簡瑷樿不(f猫i)鐨勯爢搴�銆�

銆€銆€閫�(j矛n)鍙ｈō(sh猫)鍌欐姷宀稿児(ji脿):鍦ㄨ浣忛€欏€�(g猫)鍏紡涔嬪墠锛屽ぇ瀹跺繀闋堣鍏堟悶鎳傚咕鍊�(g猫)姒傚康锛�

銆€銆€1銆� FOB锛氶洟宀稿児(ji脿)

銆€銆€2銆� CFR锛�=FOB+閬�(y霉n)璨�(f猫i)

銆€銆€3銆� CIF锛�=FOB+閬�(y霉n)璨�(f猫i)+閬�(y霉n)淇濊不(f猫i)(鍗冲埌宀稿児(ji脿))

銆€銆€4銆� 鎶靛哺鍍�(ji脿)锛氫氦绱嶅畬鍚勯爡(xi脿ng)绋呰不(f猫i)鐨勫児(ji脿)鏍�銆�

銆€銆€閫�(j矛n)鍙ｈō(sh猫)鍌欐姷宀稿児(ji脿)=FOB+鍥涢儴闁€(m茅n)璨�(f猫i)(閬�(y霉n)杓搁儴闁€(m茅n)閬�(y霉n)璨�(f猫i)+淇濋毆(xi菐n)鍏徃淇濊不(f猫i)+閵€琛岃病(c谩i)鍕�(w霉)璨�(f猫i)+澶栬部(m脿o)閮ㄩ杸(m茅n)鎵嬬簩(x霉)璨�(f猫i))+涓夌▍(闂�(gu膩n)绋�+娑堣不(f猫i)绋�+澧炲€肩▍)+浜岃不(f猫i)(娴风洠(ji膩n)璨�(f猫i)+杌�(ch膿)鑸归檮鍔犺不(f猫i))閫欐ǎ涓€鍒嗛(l猫i)鏄笉鏄ソ瑷樹竴榛�(di菐n)浜�銆�

銆€銆€閫�(j矛n)鍙ｈō(sh猫)鍌欏師鍍�(ji脿)瑷�(j矛)绠楀叕寮忕殑瑷樻喍姹虹珔锛�

銆€銆€1銆� 淇濋毆(xi菐n)璨�(f猫i)銆佹秷璨�(f猫i)绋呯偤鍍�(ji脿)鍏�(n猫i)绋�(璨�(f猫i));

銆€銆€2銆� 鍥涢儴闁€(m茅n)璨�(f猫i)鏄互FOB鐐哄熀鏁�(sh霉)灞ゅ堡绱▓(j矛)(闄ら妧琛岃病(c谩i)鍕�(w霉)璨�(f猫i)=FOB*璨�(f猫i)鐜�)

銆€銆€鍗筹細閬�(y霉n)璨�(f猫i)=FOB*璨�(f猫i)鐜�;

銆€銆€閬�(y霉n)淇濊不(f猫i)=(FOB+閬�(y霉n)璨�(f猫i))/(1-璨�(f猫i)鐜�)*璨�(f猫i)鐜�(娉細鍍�(ji脿)鍏�(n猫i)璨�(f猫i)); 灞ゅ堡绱▓(j矛)鍩烘暩(sh霉)

銆€銆€澶栬部(m脿o)璨�(f猫i)=(FOB+閬�(y霉n)璨�(f猫i)+閬�(y霉n)淇濊不(f猫i))*璨�(f猫i)鐜�)

銆€銆€3銆� 涓夌▍锛屼互CIF鐐哄熀鏁�(sh霉)灞ゅ堡绱▓(j矛)锛�(鍗筹細闂�(gu膩n)绋�=CIF*璨�(f猫i)鐜�;娑堥槻绋�=(CIF+闂�(gu膩n)绋�)/(1-绋呯巼)*绋呯巼; 灞ゅ堡绱▓(j矛)澧炲€肩▍=(CIF+闂�(gu膩n)绋�+娑堣不(f猫i)绋�)*绋呯巼)

銆€銆€4銆� 浜岃不(f猫i)锛氭捣鐩�(ji膩n)璨�(f猫i)=CIF*璨�(f猫i)鐜�

銆€銆€杌�(ch膿)鑸归檮鍔犺不(f猫i)=(CIF+涓夌▍)*璨�(f猫i)鐜�

銆€銆€(浜�) 閫�(j矛n)鍙ｈō(sh猫)鍌欑殑璩�(g貌u)缃不(f猫i)鎴戞槸閫欎箞瑷樺緱锛氭湁娴峰闂�(gu膩n)绯荤殑閮藉埌閫欓倞浜よ不(f猫i)锛屽嵆娴�锛屾捣闂�(gu膩n)鐩�(ji膩n)绠¤不(f猫i);澶栧璨�(m脿o)鎵嬬簩(x霉)璨�(f猫i);闂�(gu膩n)锛岄棞(gu膩n)绋�;鍒�锛屽埌宀稿児(ji脿)銆備篃灏辨槸瑾�(shu艒)娴凤紝澶�锛岄棞(gu膩n)閮芥槸鍒╃敤鐨勫埌宀稿児(ji脿)銆�

銆€銆€涔�銆佸悎鍚岃В閲嬮爢搴�:

銆€銆€1銆侀瀷涓姇纾�,鍚屾瀛愬綀

銆€銆€(闉�)鍗�(xi茅)璀�---(涓�)-涓(bi膩o)閫氱煡鏇�(sh奴)----(鎶�)鎶曟(bi膩o)鏇�(sh奴)----(纾�)灏�(zhu膩n)鐢ㄦ娆�;(鍚�)閫氱敤姊濇-----(姝�)瑕�(gu墨)鑼�/妯�(bi膩o)婧�(zh菙n)----(瀛�)鏂藉伐鍦栫礄----(褰�)宸ョ▼閲忔竻鍠甛鍫�(b脿o)鍍�(ji脿)鍠�

銆€銆€2銆侀瀷涓姇纾氶牠锛屾簴(zh菙n)鎸囨儏鍫�(b脿o)銆�

銆€銆€浣犵湅閫欐ǎ涔熷ソ瑷�:闉�(鍗�(xi茅)璀�)涓�(涓(bi膩o)閫氱煡鏇�(sh奴))鎶�(鎶曟(bi膩o)鏇�(sh奴))纾�(灏�(zhu膩n)鐢ㄦ娆�)闋�(閫氱敤姊濇)锛屾簴(zh菙n)(瑕�(gu墨)鑼僜妯�(bi膩o)婧�(zh菙n))鎸�(鏂藉伐鍦栫礄)鎯�(宸ョ▼閲忔竻鍠�)鍫�(b脿o)(宸ョ▼鍫�(b脿o)鍍�(ji脿)鍠�)銆�

銆€銆€鍗併€佽嚭(t谩i)鐝柈鍍�(ji脿):

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