| 外贸企业产品出口销售价格的核算技巧 |
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| 引用本文： | 叶红玉.外贸企业产品出口销售价格的核算技巧[J].温州职业技术学院学报,2007,7(2):26-28,42. |
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| 作者姓名： | 叶红玉 |
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| 作者单位： | 浙江商业职业技术学院,浙江杭州310053 |
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| 摘 要： | 出口价格是外贸企业业务经营中的重要问题之一。出口产品销售价格的核算不仅要考虑产品成本、业务费用、经营利润,还涉及到企业的退税收入。同时贸易术语的选用、客户的具体情况、产品销售市场因素、支付条件的不同及汇率风险都对产品的价格有重要影响。外贸企业定价实践中存在着以成本核算为基础、以保证利润率或利润额为目标的两种销售价格的计算方法,但其计算方法存在结果不精确的缺陷。本文根据成本定价的原理,提出了新的核算思路,以供外贸企业在定价实践中参考。
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| 关 键 词： | 出口销售价格 成本 利润 |
| 文章编号： | 1671-4326（2007）02-0026-03 |
| 修稿时间： | 2006-12-17 |
Skills of Calculating the Sale Prices of Export Products in Foreign Trade Enterprises |
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| YE Hong-yu.Skills of Calculating the Sale Prices of Export Products in Foreign Trade Enterprises[J].Journal of Wenzhou Vocational & Technical College,2007,7(2):26-28,42. |
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| Authors: | YE Hong-yu |
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| Institution: | Zhejiang Vocational and Technical College of Commerce, Hangzhou, 310053, China |
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| Abstract: | Export pricing is one of the important issues in the operation of foreign trade enterprises. The calculation of the sale price of export products should take into account the product cost,functional expenses,operational profits and drawbacks of the enterprise. In addition to these,the selection of the trade terms,the practical condition of the clients,the market factor of selling the product,the difference of payment terms and the risk of exchange rate will affect greatly the price of a product. There are two ways to calculate the sale price in foreign trade enterprises:one is based on cost calculation,the other aims at guaranteeing the profit or profit rate,with each of them having the shortcoming of inaccurate outcome in calculation. This paper,based on the principle of cost price,puts forward a new opinion on calculation,which is for the reference of foreign trade enterprises. |
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| Keywords: | Sale price of export Cost Profit |
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