1)利润核算
货号YE80326'
总利润额=销售收入-客户佣金-出口保费-实际成本-国内费用-出口运费
=62.00*8.25*600*(1-5%-110%*0.9%)-210*600*(1+17%-9%)/(1+17%)
-(100+80+70+200+50+1200+100)*10/2-3935*10*8.25/2
=890.2477元
货号TE60024'
总利润额=销售收入-客户佣金-出口保费-实际成本-国内费用-出口运费
=68.00*8.25*600*(1-5%-110%*0.9%)-250*600*(1+17%-9%)/(1+17%)
-(100+80+70+200+50+1200+100)*10/2-3935*10*8.25/2
=6657.3715元
2)成本核算:
设含税国内采购价格为x
货号YE803:
62×(1-6%-5%-110%×0.9%)×8.25-3935/120×8.25-1800/120
=[x-x/(1+17%)×9%]
62×0.8801×8.25-270.5312-15=0.9231x
x=164.64/0.9231
=178.36(元)/辆
货号TE600:
[68×(1-5%-6%-110%×0.9%)-32.7917-1.8182]×8.25
=[x-x/(1+17%)×9%]
25.2369×8.25=0.9231x
208.2344=0.9231x
x=225.55(元)/辆
3)再次报价:
货号YE803:
=[(210-16.1538+15)/8.25+32.7917]/(1-110×0.9%-5%-6%)
=[25.3147+32.7917]/0.8801
=66.02
取整报价为YE803:US$66.00perset;
货号TE600:
[(250-19.2308+15)/8.25+32.7917]/(1-110×0.9%-5%-6%)
=[29.7902+32.7917]/0.8801
=71.11
取整报价为TE600:US$71.00perset.