=50*(1-3%)
= $485,000
外匯凈收入=到岸價格-保險費-運費
=48.5*(1-10%)
= $436,500
出口總成本= 3500000 *(1+5%)-3500000/(1+17%)* 8%
=3675000-239316.2393
=3435683.7607元
交換成本= 3435683.7607/436500。
=7.871
損益金額= 436500 * 8.3-3435683.7607
=187266.2393元
利潤率= 187266.2393/3435683.7607 * 100%
=5.45%