Shanghai Xincheng Foreign Trade Company sells a batch of goods to Canada with a total export price of US$ 654.38 million CIF Vancouver, including freight and insurance from Shanghai to Vancouver.
Exchange cost = {700000 yuan +(700000 yuan * 5%)-[700000 yuan/(1+17%) * 9%]}/100000 dollars * (1)
Profit-loss ratio = [(US$ 65438 +000000 * 8.25)-700000 yuan ]/700000 yuan * 100% = 17.86%.