【正文】
ng Price :The base we calculate sales 實(shí)際銷售凈價(jià):我們計(jì)算凈銷售額的基礎(chǔ)vActual Net Selling Price =ASPVAT in SP =ASP/(1+VAT rate) 實(shí)際銷售凈價(jià) =實(shí)際售價(jià) 實(shí)際售價(jià)中的增值稅 =實(shí)際售價(jià) /( 1+增值稅率)5 CarrefourvPurchase Price(PP):Buying price without VAT 采購(gòu)價(jià) :不含稅購(gòu)入價(jià)格vPurchase Rebate:Special Offer by Supplier,such as Rebate,Cooperation Fee,TG Fee 采購(gòu)返利:供應(yīng)商的特別優(yōu)惠,如回扣 .協(xié)作費(fèi) .展臺(tái)費(fèi)Calculate of Unit Cost計(jì)算 單位成本6 CarrefourvUnit Cost without Rebate(單品成本不含返利) =[Purchase Price (單品采購(gòu)價(jià)) +Unit Net Freight(單品凈運(yùn)費(fèi) )] (1+Loss Rate 損失率 ) +Unit Net Installing Fee (單品凈安裝費(fèi)) +Unit Other Net Fee without VAT(單品其他凈費(fèi)用)vFreight, Installing cost, Loss and other direct cost without VAT 運(yùn)輸費(fèi)用 ,安裝費(fèi)用 ,損失和其他直接費(fèi)用 (不含稅)vUnit Cost(單品成本) =Unit Cost without Rebate(單品成本不含返利) Unit Net Rebate (單品凈返利)7 CarrefourvUnit Gross Margin(單品粗毛利) =Actual Net Selling PriceUnit Cost without Rebate 實(shí)際銷售凈價(jià) 單品不含返利成本Calculate of Unit Margin計(jì)算 單品毛利vUnit Gross Margin Rate(單品粗毛利率) =Unit Gross Margin/Actual Net Selling Price100% 單品粗毛利 /實(shí)際凈銷價(jià) 100%vUnit Commercial Margin(單品商業(yè)毛利) = Unit Gross Margin +Unit Net Rebate 單品粗毛利 +單品凈返利vUnit Commercial Margin Rate(單品商業(yè)毛利率) =Unit Commercial Margin/Actual Net Selling Price100% 單品商業(yè)毛利 /實(shí)際凈銷價(jià) 100%8 CarrefourRelations among Price,Sales, MarginBase of Pricing9 CarrefourvNormally diffe