June 15 final examination at National Taipei Univesity
Yesterday I stayed at home to review this semester final examination papers.
Only one question needs calculation.
But most of students fail to answer this question and mathematically correct.
Correct calculation is listed below for the student’s information.
And wish all of you really learn something usefully from this course.
| 問答題 | 解釋名詞 | Total |
第六章 報價與接受 | 1* | 1 | 30 |
第七章 貿易契約 | - | 2 | 20 |
第八章 信用狀、託收 | 1 | 1 | 30 |
第九章 進口作業 | 1 | - | 20 |
第十章 海上運輸 | - | - | - |
Total | 3 | 4 | 100 |
* 計算題
台北大學 學士班 96 學年第二學期 期末考試題
企管4B N4462 國際貿易實務
考試時間： 97 年6月14 日 2:10 p.m.
命題教師：劉偉澍
一．就下列有關成本資料，請計算進口到岸成本Landed Cost
(到小數一位) ，可使用計算機。 (20 分)
FOB cost US$1,000
Ocean Freight 5 cubic meters, per cubic meter US$20
Insurance rate 2% for 110% of CIF value
Import duty 20% & Harbor due 0.5%
Commodity tax 25%
K 保險金額與CIF 之百分比 ； r 保險費率
I = CIF x k x r
I = CIF – C&F
CIF – C&F = CIF x k x r
CIF – CIF x k x r = C&F
CIF (1- k x r) = C&F
CIF = C&F / 1 – k x r
Per Unit Basis |
C = $1,000
F = $20 x 5 = $100
CIF = C&F / 1 – k x r = $1,100 / 1 – 1.1 x 0.02 = $1,100 / 0.978 = $1,124.7
Duty + Harbor due = $1,124.7 x (20% + 0.5%) = $230.6
Commodity tax = ($1,124.7 + $$230.6) x 25% = $338.8
Landed cost = $1,124.7 + $230.6 + $338.8 = $1,694.1
留言列表
健康管理 (0)
{{ article.title }}