操作一：按出口一个20集装箱的货量，每种规格出口相同数量来计算，加一成投保水渍险，出口退税率为9%，预期利润率为10%，请计算每种商品的CIF赫尔辛基价。5W1、实际购货成本= 采购成本（1+增值税率-出口退税率）/（1+增值税率） = 12 （1+17%-9%）/（1+17%） =11.0769(元/只)2、国内费用= 2500/（400 50）+ 0.3FOB=0.125+0.3FOB3、FOB=( 实际购货成本+国内费用)/1-预期利润率 = (11.0769+0.125+0.3FOB)/8.2778/1-10%0.9FOB =11.2019 FOB=1.5667(美元/只)4、CIF = （FOB+F+银行费用额）/1-（1+投保成本）保率-银行费率 =（1.5667+2688/（40050）+ （100+200）/（400 50）8.2778）/1-（1+10%）0.3%-1.25 = （1.5667+0.1344+0.0018）/0.99545 =1.7029/0.99545 =1.7107(美元/只)7W:1、实际购货成本= 采购成本（1+增值税率-出口退税率）/（1+增值税率） = 15 （1+17%-9%）/（1+17%） =13.8462(元/只)2、国内费用= 2500/（400 50）+ 0.3FOB=0.125+0.3FOB3、FOB=( 实际购货成本+国内费用)/1-预期利润率 = (13.8462+0.125+0.3FOB)/8.2778/1-10%0.9FOB =13.9712 FOB=1.9540(美元/只)4、CIF = （FOB+F+银行费用额）/1-（1+投保成本）保率-银行费率 =（1.9540+2688/（40050）+ （100+200）/（400 50）8.2778）/1-（1+10%）0.3%-1.25 = （1.9540+0.1344+0.0018）/0.99545 =2.090/0.99545 =2.0996 (美元/只)22W:1、实际购货成本= 采购成本（1+增值税率-出口退税率）/（1+增值税率） = 22 （1+17%-9%）/（1+17%） =20.3077(元/只)2、国内费用= 2500/（400 50）+ 0.3FOB=0.125+0.3FOB3、FOB=( 实际购货成本+国内费用)/1-预期利润率 = (20.3077+0.125+0.3FOB)/8.2778/1-10%0.9FOB =20.4327 FOB=2.8577(美元/只)4、CIF = （FOB+F+银行费用额）/1-（1+投保成本）保率-银行费率 =（2.8577+2688/（40050）+ （100+200）/（400 50）8.2778）/1-（1+10%）0.3%-1.25 = （2.8577+0.1344+0.0018）/0.99545 =2.9939/0.99545 =3.0076(美元/只)26W:1、实际购货成本= 采购成本（1+增值税率-出口退税率）/（1+增值税率） = 25（1+17%-9%）/（1+17%） =23.0769(元/只)2、国内费用= 2500/（400 50）+ 0.3FOB=0.125+0.3FOB3、FOB=( 实际购货成本+国内费用)/1-预期利润率 = (23.0769+0.125+0.3FOB)/8.2778/1-10%0.9FOB =23.2019 FOB=3.2450(美元/只)4、CIF = （FOB+F+银行费用额）/1-（1+投保成本）保率-银行费率 =（3.2450+2688/（40050）+ （100+200）/（400 50）8.2778）/1-（1+10%）0.3%-1.25 = （3.2450+0.1344+0.0018）/0.99545 =3.3812/0.99545 =3.3967(美元/只)因此各个型号的产品对外报价为5W: 1.8美元/只; 7W: 2.1美元/只; 22W:3.0美元/只 26W:3.4美元/只操作二：支付方式为不可撤销即期信用证，以我方为受益人，6月30日前装运，允许分批装运和转船。发票金额100%在信用证下结算，即期付款，要求信用证在5月15 日前开到。加一成投保水渍险，按中国人民保险公司海运货物保险条款投保。依据上述条件填制销售合同确认书。 补充资料：李明设计的唛头：，合同编号为：98SGQ468001，签订日期为：2007年4月12日，签约地点：中国广州SALESCONTRACTContract No.: 98SGQ468001 Signed at: GUANGZHOU,CHINA Date: 12,April,2007 Seller: GUANGDONG LONGHUA TRADIGN CO.,LTD.Address: 152,ZHENGLONG ROAD,GUANGZHOU,CHINA Tel: Fax: Buyer: ABC COMPANY LIMITED，FINLAND Address: AKEDSANTERINK AUTO P.O.BOX9，FINLAND Tel: 833-452 Fax: 833-675 The Buyers agree to buy and the Sellers agree to sell the following goods on terms and conditions as set forth below:（1）Name of commodity andSpecifications（2）Quantity (PC)（3）Unit Price (US$)（4）Total Value (US$)Triangle Brand 3u-Shape Electronic Energy Saving Lamp, TR-3U-A110V 5W110V 7W110V 22W110V 26W5,0005,0005,0005,00020，0001.8 2.1 3.0 3.4 CIF HELSINKI9,00010,50015,00017,00051,500 TOTAL AMOUNT: SAY US DOLLARS FIFTY-ONE THOUSAND FIVE HUNDRED ONLY（5）Time of Shipment: To be effected before 30th June, transshipment allowed and partial shipment allowed. (6) Port of Loading: Huangpu port, China （7）Port of Destination: Helsinki, Finland （8）Packing: To be packed with carton, every 50pcs to a carton.（9）Shipping Marks: ABCHELSINKENO1400 (10) Insurance: To be covered by the seller for 110 % of the invoice value against subject to CIC of P.I.C.C dated 1/1/1981. (11)Payment: By 100% Irrevocable Letter of Credit in favor of the Sellers to be available by sight draft to be opened and to reach China before 15 May 2007 and to remain valid for negotiation in China until the 15th days after the foresaid Time of Shipment. L/C must mention this contract number, L/C advised by BANK OF CHINA,GUANGZHOU BRANCH.TLX:444U4K HZBC.CN. All banking Charges outside China of(the mainland of China) are for account of the drawee.Sellers : 广东龙华贸易有限公司 Buyers: ABC COMPANY LIMITEDFINLAND 刘德华 Tiger Wools操作三：芬兰ABC公司