问题 问答题

某宾馆设计采用进口电梯一部,数据分别如下:

(1)每台毛重为3t,离岸价(FOB)每台60000美元;

(2)海运费率为6%;

(3)海运保险费率为2.66‰;

(4)关税率为22%;

(5)增值税率为17%;

(6)银行财务费率为4‰;

(7)外贸手续费率为1.5%;

(8)到货口岸至安装现场300km,运输费为0.60元/(t·km),装、卸费为50元/t;

(9)国内运输全员承包费率为1‰;

(10)现场保管费率为2‰。

(注:作答时计算结果保留2位小数;美元对人民币汇率按1:8.3计算。)

问题:

请按下表计算进口电梯自出口国口岸离岸运至安装现场的预算价格。

进口电梯预算价格计算表 (单位:元)

答案

参考答案:

货价(FOB)=60000×8.3=498000.00(元)

国际运费(海运费)=货价(FOB)×海运费率=498000.00×6%=29880.00(元)

运输保险费 关税=到岸价(CIF)×进口关税税率 =(货价+国际运费+运输保险费)×进口关税税率 =(498000.00+29880.00+1407.91)×22%=11644334(元)

增值税=组成计税价格×增值税税率 =(关税完税价格+关税)×增值税税率 =(498000.00+29880.00+1407.91+116443.34)×17%=109774.31(元)

银行财务费=货价(FOB)×财务费率 =498000.00×4‰=1992.00(元)

外贸手续费=到岸价(CIF)×外贸手续费率 =(498000.00+29880.00+1407.91)×1.5%=7939.32(元)

设备原价=498000.00+29880.00+1407.91+116443.34+109774.31+1992.00+7939.32=765436.88(元)

国内运杂费的计算比较简单,只要严格按照题目中给出的条件计算即可,具体过程如下:

运输及装卸费=3×(300×0.6+50×2)=840.00(元)

运输保险费=(设备原价+国内运输及装卸费)×保险费率 =(765436.88+840)×1‰=766.28(元)

现场保管费=(设备原价+国内运输及装卸费+运输保险费)×保管费率 =(765436.68+840.00+766.28)×2‰=1534.09(元)

国内运杂费=840+766.28+1534.09=3140.37(元)

进口设备的预算价格为: 预算价格=设备原价+国内运杂费=765436.88+3140.37=768577.25(元)

填表(略)

单项选择题
阅读理解

     West Virginia-Public schools are using a dance video game to help get students in shape. In these

schools, students are often told to turn off their video games and get some exercise. The schools have

found a new way for their students to work out while playing a new video game. West Virginia is one

of the heaviest states in the country. About half of its fifthgraders are considered to be overweight, and

their parents are worried about that. To get them moving on a healthier path, the state's public schools

are using a video game called "Dance Revolution".

     To use the game, players should stand on a special mat in front of a TV screen. Following arrows

on the screen, players must move their feet to the specific symbols on the mat. Players must move

quickly, touching symbols on the mat at just the right time. With each song, they get more exercise.

     "If we can get children to change their behavior at a young age, they will hopefully grow up to be

healthy and active adults," said Carl Callison of Mountain State Blue Cross, a health care company.

West Virginia is ranked among the top three heaviest states. About a third of West Virginians are

considered to be  obese (肥胖的). Even more are considered to be overweight. Extra weight can lead

to serious health problems such as high blood pressure, diabetes (糖尿病), some cancers, and many

other health issues.

     "One out of three children born in West Virginia today will have diabetes by the time they grow up,"

said Nidia Henderson, a manager for the public employees' insurance program. "That's a terrible thing

and not acceptable."

     All of West Virginia's 157 middle schools are using the video game. School officials hope that all

public schools in the state will use the game within the next three years. However, officials emphasize

that the game is not meant to substitute physical education and health classes. The game will be part of

physical education classes and afterschool programs.

1. Why do public schools in West Virginia develop "Dance Revolution" ?

A. Because most of the students don't like dancing.

B. Because it can help students get a better shape.

C. Because losing weight is necessary to students.

D. Because it can make students' activities colorful.

2. The second paragraph mainly talks about________.

A. how to get more exercise

B. what are needed in the game

C. how to play a dance video game

D. who can practise the game

3. According to the text, which of the following is NOT true?

A. About one person in three West Virginians is overweight.

B. Overweight may cause a lot of diseases.

C. The problem of students' overweight has been realized.

D. There are only 157 middle schools in West Virginia.

4. The underlined word "substitute" in the last paragraph means "________".

A. replace  

B. change  

C. practise  

D. stop

5. Which is the best title for the text?

A. The Problem of Overweight

B. Dancing for Health

C. Overweight in West Virginia

D. A Dance Video Game