1， Cfrnet =100 * (1-3%) = 97 cifnet = 97-0.28 = 96.72 cifc5% = cifnet/(1-5%) 2. Export net profit fobnet =1. -3%] The total cost of export goods E is refunded to 760,000/(65,400 *13% CNY exchange cost = E/FOBnet profit and loss =FOBnet*7.54-E 3, and the total import cost is 4,500,000 * (1-2%) JYPCPTNET.