And CIF=CFR+ premium = CFR+cifx110% x (0.6%+0.7%+0.8%),
Then cif = CFR/(1-(110% x (0.6%+0.7%+0.8%)) =19.88.
Then CIF C5=CIF x( 1+5%)=20.87, and the commission payable C5=2000x20.87x5%= 1980 (or 2000 (20.87-19.88) =/kloc-0.
That is, the seller has to quote CIFC5 London at 20.87 pounds per case, and the seller has to pay the middleman commission 1980 pounds more.
2. Because the total export price is USD 65,438+CIF Singapore, of which freight and insurance account for 12%, FOB price =CIF- freight and insurance =100000-(100000x12%) = 880.
Since the purchase price is RMB 550,000 (including VAT 17%) and the export tax rebate rate of this batch of goods is 14%,
Then: the purchase price excluding tax = 550000/(1+17%) = 470085.47 yuan,17% VAT = 470085.47x17% = 799/kloc-0.
If the expense quota rate of a foreign trade company is 5% of the payment for goods, the expense of the foreign trade company = 550,000x5% = 27,500 yuan, that is, the commission of the foreign trade company is 27,500 yuan.
Net export income =FOB x exchange rate (purchase price) = 88,000 x 6.25 = 550,000 yuan,
Then net foreign exchange income+tax refund = 550000+65811.97 = 61581/97 yuan,
Total cost = 550000-65811.97+27500 = 511688.03 yuan,
Then: exchange cost = total cost /FOB net income = 511688.03/88000 = 5.8146.
Profit and loss rate of export commodities = [(net export income-total cost)/total cost ]x 100%
=[(550000-5 1 1688.03)/5 1 1688.03/]x 100% = 7.49%，
That is, the exchange cost is 5.8 146, and the profit and loss rate of export commodities is 7.49%.