基于一则外贸实例的出口合同成本核算

Cost Accounting of Export Contracts Based on A Case

出口合同成本的影响因素主要包括贸易条件、汇率和运费变化,换汇成本必须处于5~6.30的合理区间内。出口合同签订后,业务人员的专业化操作对出口合同成本控制具有决定性作用。选用一则外贸实例,对贸易条件发生变化时的出口合同成本进行核算。

Main factors affecting the cost of export contract include the changes of trade conditions,currency exchange rate and the freight etc. The RMB against the U. S. dollar exchange swap cost should be controlled in a reasonable range of 5 ~ 6. 30 for each contract. Therefore,business person's professional operation is very important during the process of export trade. The paper is to choose one trade case and analyse the export cost control from the changing trade onditions,