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Bi tp qun trxut nhp khu

Bi s7:C cc sliu vphng n KD XNK hng ha nh sau: (ng VN/kg)1. Chi ph thu mua 4500

2. Chiph sch 3003. Chi ph vn chuyn 700

4.

Chi ph bc hng xung tu 2005. Chi ph thng quan xut khu 1006. Phph xut khu 1% / gi xut khu7. Ph trli vay 1,5% /thng (vay 3 thng trton bcc chi ph xut khu)8. Gi xut khu dkin l 405 USD/MT FOB Sai Gon Port.

Tnh Txkkhi tgi l 20.000 VND/USD

Tnh Pxk nu nh slng xut l 2.500 MT.

Bi gii

- Phph XK = 1% *

* 20.000 = 81 vnd/kg

- Ph trli vay = 1,5% * 3thang * (4.500 + 300 + 700 + 200 + 100 + 81)= 264,645 vnd/kg

Tng chi ph XK / 1kg = 4.500 + 300 + 700 + 200 + 100 + 81 + 264,645

= 6145,645 vnd/kg

- Tsut XK

TXK=

= 15174,43 vnd/USD < 20.000 vnd/USD

(vi 405 USD/MT = 0,405 USD/kg)- Li nhun hng XK

PXK/1kg= (0,405 * 20.000)6145,645= 1.954,355 vnd

PXK= 1.954,355 * (2.500 MT* 1.000 )

= 4.885.887.500 vnd

Bi s10:c sliu vphng n Kinh doanh NK hng ha nh sau:1.

Gi NK hng ha : 2,6 USD/pound CIF Hai Phong Port (1 pound = 0,45 kg).

2. ThuNK hng ha : 10%/gi NK3. ThuGTGT : 10%/gi nhp tnh thunhp4. Li vay ngn hng: 1,5%/thng (vay 3 thng trtin nhp khu hng ha).5. Gi bn bun dkin: 165.000 VN/kg

Tnh TNKkhi tgi l 20.000 VND/USD

Tnh PNKnu slng nhp l 100MT.

Bi gii:

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- Gi NK =

= 5,78 USD/kg

- ThuNK = 10% * 5,78 = 0,578 USD- ThuGTGT = 10% * (gi NK + ThuNK)

= 10% * ( 5,78 + 0,578) = 0,6358 USD

Gi NK sau thu/1kg = 5,78 + 0,578 + 0,6358 = 6,9938 USD- Tsut Nhp khu:

TNK=

= 23.592,32 VN/USD > 20.000 VN/USD

- Li vay nhp hng = 1,5% * 3 * 6,9938 * 20.000 = 629,442- Li nhun hng NK:

PNK= 165.000(6,9938 * 20.000)629,442=

Bi s11:Cng ty X (Vit Nam) sau khi nghin cu thtrng Nht Bn thy rng sn phm tngtnh ca mnh ang bn ti Nht vi gi 15.600JPY/b(ginh 1USD = 120JPY)

Hng ha qua hthng phn phi nh sau:

Nh xut khuNh Nhp khuNh bn bunNh bn lNgi tiu dng.

Nh bn bun hng li 5%/gi bn bun.Nh bn lhng li 10%/gi bn l.

Nh nhp khu phi chu thuNK l 1%/gi nhp khu v hng li 5% gi nhp. Cho bit Cng ty Xcn amc mc gi XK FOB cho bn l bao nhiu?

Cc ph vn chuyn tcng Vit Nam n cng Nht l 10USD/bv R = 0,25%

Bi gii

NTD: 15.600 JPY = 130 USD

Gi bn l: 130130*10% = 117 UsdGi bn bun: 117 -117*5% = 111,15 USD

Gi NK = CIF + 1%*CIF (thu) + 5%*CIF (li nhun)=CIF + CIF*( 1% + 5%) = 1,06*CIF

Gi CIF =

=

= 104,86 USD

Gi FOB = CIF ( 1-R )F= 104,86*(1-0,25)10=94,598 USD.

Bi s13:Hy la chn cho hng thch hp khi bn l nh NK:

Cho hng 1: Cho bn my A vi gi CIF Sai Gon Port 2.600 USD/ci. Giao hng vo thng07/2011. Thanh ton bng T/T 120 ngy sau ngy giao hng.

Cho hng 2: Cho bn my A vi gi FOB Kobe Port 2.410 USD/ci. Giao hng vo thng 07/2011.Thanh ton bng L/C trngay.

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Cho bit cht lng hai my nh nhau. Cc ph vn chuyn tNht vVit Nam l 12 USD/tn (my nng 5 tn). tsut ph bo him l 0,25%. Li sut ngn hng l 20%/nm (360 ngy).

Bi gii

+ Cho hng 1:

Ta c: CIF trchm l 2.600 USD/ci

Quy dn CIF trchm --- > CIF trngay:

CIFtrngay=

=

= 2.437,5 USD

+ Cho hng 2:

Ta c FOB trngay l 2.410 USD/ci

Cc ph Vn chuyn tNht -- > Vit Nam l 12 USD/ tn F = 12*5=60 USD/ci

Quy dn FOB trngay --- > CIF trngay:

CIFtrngay=

=

=

= 2476,81 USD

so snh 2 n cho hng ta thy n hng th1 c li hn v ta l nh NK nn nhng thnhtc gi thp hn so vi n hng th2

Bi s14: Hy la chn cho hng thch hp khi bn l nh nhp khu:

Cho hng 1:Cho bn thit bN vi gi CIF Can Tho Port 5.000.000USD/ci. Giao hng vothng 5/2011. Thanh ton bng T/T 4 nm sau khi giao hng 40%, 6 nm sau khi giao hng 40% v 8nm sau khi giao hng trht scn li.

Cho hng 2: Cho bn thit bN vi gi FOB Yokohama Port 4.900.000USD/ci. Giao hng vothng 5/2011. Thanh ton bng T/T 5 nm sau khi giao hng 20%, 6 nm sau khi giao hng 40% v 8 nmsau khi giao hang trht scn li.

Cho bit cht lng hai thit b nh nhau. Cc ph vn chuyn t Nht v Vit nam l13USD/tn(thit bnng 250 tn). Tsut ph bo him l 0,25%. Li sut ngn hng l 20%nm (360ngy).

Gii

+ Cho hng 1:

Quy dn CIF trchm --->CIF trngay

T = 4*40% + 6*40% + 8*20% = 5,6 nm

CIFtrngay=

=

= 2.358.490,566 USD

+ Cho hng 2:

T = 5*20% + 6*40% + 8*40% = 6,6 nm

Ta bit cc ph vn chuyn tNht --- > Vit Nam l 13USD/tnF = 13*250 = 3250 USD/tn

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Quy FOB trchm --- > FOB trngay

FOBtrngay=

=

= 2.112.069 USD

Quy dn FOB trngay --- >CIF trngay

CIFtrngay=

=

=

= 2.121.152,168 USD