![](https://static.youtibao.com/asksite/comm/h5/images/m_q_title.png)
[单选题]
某进口设备,装运港船上交货价(FOB)10万美元,国外运费1万美元,国外运输保险费0.029万美元,关税税率10%,银行外汇牌价为1美元=7.10元人民币,没有消费税。则该进口设备计算增值税时的组成计税价格为()万元人民币。
A.71.21
B.78.31
C.78.83
D.86.14
![](https://static.youtibao.com/asksite/comm/h5/images/m_q_a.png)
D、86.14
解析:组成计税价格=到岸价×人民币外汇牌价+进口关税+消费税=(10+1+0.029)*7.1*(1+10%)=86.14万元人民币。
![](https://static.youtibao.com/asksite/comm/h5/images/solist_ts.png)
A.71.21
B.78.31
C.78.83
D.86.14
D、86.14
解析:组成计税价格=到岸价×人民币外汇牌价+进口关税+消费税=(10+1+0.029)*7.1*(1+10%)=86.14万元人民币。
各国在计算进口额时所采用的CIF价是指()
A.成本加保险费
B.装运港船上交货价
C.成本加运费
D.成本、保险费加运费
在采用FOB交货时,买卖双方风险的转移是在()
A.工厂 B.码头 C.装运港船舷 D.装运船上
A.1356.0
B.1700.4
C.1332.0
D.1 359.6
A credit calls for shipment of (description of goods) FOB Shanghai. A presented commercial invoice does not specifically state "FOB Shanghai".
(1)( ) It is a discrepancy.
(2)( ) It is not a discrepancy.
Which of the following Incoterms is correctly described?
IncotermInsurance Doc.Transport Doc.
(1)( )DDP required marked "Freight Paid"
(2)( )CFR required marked "Freight Collect"
(3)( )FOB not required marked "Freight Paid"
(4)( )FCA not required marked "Freight Collect"