最新实用外贸英语PPT课件.ppt

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1、实用外贸英语实用外贸英语 It is known to all of us that price,which should be carefully considered,is one of the most important factors in the international business activities.众所周知，价格是国际商务活动中应当认真考虑的重要因素。Price is the money or other considerations exchanged for ownership or use of a product or service.The product

2、s price includes fixed cost,variable cost and expected profit.价格就是为获得或者使用某种商品或服务而支付的货币货其他报酬。商品价格包括固定成本，可变成本和预期收益。Everyone knows that negotiating price is a skill needing nerves of still.Once given the factors affecting prices,the buyer or the seller is now ready to select a workable price.In any cas

3、e,the price will have to be somewhere between one that is too low to produce a profit and one that is too high to result in any demand.大家知道，议价是一种技术，需要沉着和胆略。在了解到影响到价格的因素后，买方或者卖方就应选择可行性价格。无论在任何情况下，价格既不能太低，也不能太高，应在两者之间。价格太低，无利润可言；价格太高，无需求可言。In business negotiations,even when the buyer has an advantage

4、than the seller,because of overproduction,and is accordingly able to dictate terms,such as lowering the price,quickening delivery date and so on,he should consider everything on the seller attitude and give the reasonable price.Of course,when the seller has an advantage over the buyer,the same attit

5、ude should be adopted.在商业洽谈中，由于生产过剩等原因，即使买方比卖方具 有一定优势，并能提出种种条件，比如降低价格，缩短交货期等等，他也应该从卖方的态度来考虑问题，并给予合理的价格。当然，当卖方比买方具有一定优势时，也应采取同样态度。The most important factor for the buyer to bear in mind is that the price it accepts in a contract ought to be competitive in home market.对买方来说，最重要的是牢记在合同中接受的价格应在国内市场具有竞争力

6、。2.Pricing Object 定价目标定价目标 Every market task,including pricing especially,must be directed toward the achievement of a goal,in other words,management should decide on its pricing objectives before determining the price itself.The objectives can be divided into two kinds:long-term objectives and shor

7、t-term objectives.市场上每一项工作，尤其包括定价，必定是为了达到某种目的。换而言之，经营者在决定价格本身之前，必须首先明确定价目标。定价目标可分为两类：长期目标和短期目标。Long-term objectives are usually concerned with profitability and market share.Firms which consider price as a strategic marketing weapon will devote more attention to long-term price objectives than those

8、 which view price as a tactical instrument to gain short-term advantage in the market.长期目标通常是关于盈利情况和市场份额。有些公司把价格作为一种战术手段以求在市场上取得短期优势。与此相比，那些将价格作为战略性的营销武器的公司，则更重视定价的远期目标。Short-term objectives are usually specified in annual budgets developed by the firm for a number of items including profits,sales v

9、olume and market share.短期目标一般体现在公司的年度预算中，包括利润，销售额和市场份额等几方面。The main objectives whether long-term or shot-term,established by the company are oriented either toward profits,toward sales,or toward maintaining the status quo.公司所确定的主要目标，无论长期的还是短期的，都是为了取得利润，扩大销量或维持现状。3.Pricing Principles 定价原则定价原则 It is v

10、ery complicated to make a good price for a product in the import and export business.In order to do it well,we should carry out correctly our pricing principles and be sure to master the changing trend of the international market.We must taken into account all the factors that may influence pricing

11、and reinforce the calculation of cost,profit and loss.在进出口业务中，确定一个合理的价格是一项十分复杂的工作。为了做好这项工作，必须正确贯彻我国进出口商品的作价原则，切实掌握国际市场价格的变动趋势，充分考虑影响价格的各种因素，加强成本和盈亏的核算。In order to pricing properly,the following three principles should be adhered to:在确定进出口商品价格时，必须遵循下列三项原则：1.To price according to the international mar

12、ket.按照国际市场价格水平定价 The international market price is made on the basis of international merits and formed in the policies of different market competition,which can be accepted both by the buyer and seller.国际市场价格是以商品的国际价值为基础并在国际市场竞争中形成的，它是交易双方都能接受的价格。2.To price based on the situations of different poli

13、cies of various countries and regions.结合国别，地区政策定价 In order to let foreign trade work in with the diplomatic policies,we should consider the policies of different countries and regions in the reference with the international market.为了使外贸配合外交，在参照国际市场价格水平的同时，也可适当考虑国别，地区政策。3.To price based on the purpos

14、e of purchasing 根据购销意图定价 The price of goods to be imported and exported can be made according to the international market,and be made based on the purpose of purchasing.That is to say,the price can be a little higher or lower than the international market.进出口商品在国际市场价格水平的基础上，可根据购销意图来确定，即可略高于或略低于国际市场价

15、格。4.Pricing Methods 定价方法定价方法 In international sales of goods,the following methods of pricing can be used:在国际货物买卖中，可采取下列几种作价办法：（1）Fixed pricing 固定价格 The seller delivers and the buyer accepts the commodity at a fixed price agreed by both parties,neither party shall have the right to change the agreed

16、 price.买卖双方按约定价格交接货物和收付货款，任何一方无权要求对约定价格进行变更。（2）Flexible pricing 暂不固定价格 The pricing time and the pricing method are specified in the price terms,for instance:“the price will be negotiated and decided by both parties 60 days before the shipment according to the international price level”.0r only the p

17、ricing time is fixed,e.g.“to be priced on July 15,2010 by both parties”.在价格条款中明确规定定价的时间和方法，如“在装船前60天，参照国际市场价格水平，协商议定正式价格”。或只规定作价时间，如“由双方在2010年7月15日商定价格”。（3）Partial fixed price and partial unfixed price 部分固定，部分不固定价格 The parties concerned only fix the price for the commodities to be delivered recently

18、,and leave the price of the commodities to be delivered in the long term open.交易双方只约定近期交货部分的价格，远期交货部分的价格，则待以后商定。（4）Floating price 滑动价格 At the time of pricing,the price adjustment is also stipulated,e.g.“if the concluded price for other buyers is 5%higher or lower than the contract price,both parties

19、 will negotiate to adjust the contract price for the quantity of the contract”.在规定价格的同时，还规定价格调整条款。如“如果卖方对其他客户的成交价格高于或低于合同价5%，对本合同的数量，双方协商调整价格”。In order to master the pricing well,there are three techniques of pricing export products,which can be indicated as follows.为了把握好商品的定价，给出口商品定价有三种基本方式：Cost-pl

20、us pricing approach 成本加成法 It is one in which the exporter calculates his costs and adds the desired mark-up to cover unassigned costs either in total or per unit.The chief merit of this approach is its simplicity.就是出口商计算出成本，再加上预期的加成，以弥补总产或单产中的未分摊的成本。这种方法的主要优点是简单方便。Break-even pricing approach 收支平衡法 I

21、t is a method in use by a number of firms which extends the cost approach somewhat along with the road to considering the market,and also the method of determining the quantity of sales at which the firms revenues will equal its cost identifying a break-even point at the specific price.Thus,there is

22、 a different break-even point for different selling price.Sales of quantities above the break-even point output result in a profit on each unit.The further the sales are above the break-even point,the higher the total and unit profits.Sales below the break-even point result in a loss to the seller.它

23、是许多公司采用的方法。它在一定意义上是公司将成本加成法延伸，并考虑市场的一种方法，并且是决定公司的收入等于支出时的销售量确定在某一特定价格时的损益平衡点的方法。因此，每一不同的售价都有其不同的损益平衡点。超过该点销售量的每个单位产品都产生利润。销售量超过损益平衡点越多，总产和单产带来的利润就越高。低于该点的销售量，会使卖方产生亏损。Marginal pricing approach 边际成本法 Sometimes the export price set is much lower than the domestic price because of the complexities of t

24、he market and different policy-making considerations.In many cases,the company has more production capacity than the home market can absorb.Businessmen are naturally reluctant to reduce their prices.But the key to marginal pricing is to view home sales and export sales as separate compartment and to

25、 consider your export sales as extra sales.If you are recovering your fixed cost with your home sales,you can consider the extra cost of the additional products made for export to be only the variable costs involved.Marginal cost pricing is a generally used method to price an export product effectiv

26、ely.有时由于市场的复杂性及制定政策时考虑的不同，所定的出口价格比国内价格要低得多。在多种情况下公司生产能力大于国内市场容量，商人自然不愿意降低其价格。边际成本法的关键在于视国内销售与出口销售分离，而把出口销售视为额外销售。如果国内销售就可收回固定成本，那么就可以认为出口产品的额外成本只是可变成本。边际成本法是通常给出口商品定价的有效方法。5.Price calculating 成本核算成本核算（1）Profit and loss rate for export goods 出口商品盈亏率 出口商品的盈亏率是指该商品的出口盈亏额与出口总成本的比率。盈亏额是指出口销售人民币净收入与出口总成本的

27、差额，前者大于后者为赢，反之为亏。其公式为：出口商品盈亏率出口商品盈亏率 出口销售人民币净收入出口总成本出口销售人民币净收入出口总成本 出口总成本出口总成本 出口总成本是指出口商品的进货或生产成本加上出口前的一切费用和税金。出口销售人民币净收入是指出口商品的FOB价按外汇牌价折算成人民币 （2）Foreign exchange cost of export products 出口商品换汇成本 出口商品换汇成本的核算是指该商品出口净收入一美元所需人民币的总成本。或者说，用多少人民币换一美元。其公式为：出口商品换汇成本出口商品换汇成本 出口总成本（人民币）出口总成本（人民币）出口销售外汇净收入出口

28、销售外汇净收入 出口商品换汇成本也是用来反映出口商品盈亏情况的一项重要指标。它同上述出口商品盈亏率有着内在联系，即出口亏损率越大，换汇成本越高，反之就低。这种核算方式是从商品换取外汇的成本来考核经济效果。（3）Foreign Exchange Value-added rate 外汇增值率 外汇增值率是指商品加工后成品出口的外汇净收入与原料外汇成本的比率。其公式为：外汇增值率外汇增值率 成品出口外汇净收入原料外汇成本成品出口外汇净收入原料外汇成本 原料外汇成本原料外汇成本 如果原辅料是用国内产品，其外汇成本可以比照该原辅料的FOB出口价格计算；如果原辅料是进口的，应该按原辅料CIF进口价格计算。通过成品出口外汇净收入和原料外汇成本的对比，可看出成品出口外汇的增值情况，以考核某一商品是出口原料还是出口成品较为有利。特别在经营进料加工的出口商品时，此核算有很大的参考价值。