1、Accounting Training for Department Head 課長(zhǎng)會(huì)計(jì)知識(shí)培訓(xùn),How to Calculate Selling Price 如何計(jì)算售價(jià),Training Objectives培訓(xùn)目標(biāo),To learn actual selling price with and without VAT 學(xué)會(huì)什么是單品的實(shí)際售價(jià)和不含稅售價(jià),To learn how to calculate unit cost without Rebate 如果店追求最高毛利，單價(jià)應(yīng)為$97 if the store goes in for maximum sales, the price

2、should be $86; 如果店追求最高銷售額，單價(jià)應(yīng)為$86,Formula of pricing定價(jià)公式,Selling Price (SP) 售價(jià) Unit Cost(單品成本） =-(1+VAT%) 1Gross Margin Rate 粗毛利率,Selling Price (SP) 售價(jià) =Unit Cost(單品成本 )co-efficient (毛利系數(shù)） 1+VAT% Co-efficient = - 毛利系數(shù) 1Gross Margin Rate 粗毛利率,If we do not need consider Rebate 如果不考慮返利,Formula of prici

3、ng定價(jià)公式,Selling Price (SP) 售價(jià) Unit Cost(單品成本） =-(1+VAT%) 1Gross Margin Rate+Net Rebate Rate 粗毛利率 凈返利率,Selling Price (SP) 售價(jià) =Unit Cost(單品成本 )co-efficient (毛利系數(shù)） 1+VAT% Co-efficient = - 毛利系數(shù) 1Gross Margin Rate +Net Rebate Rate 粗毛利率 凈返利率,If we need consider Rebate 如果考慮返利,Formula of pricing定價(jià)公式,Selling

4、Price(售價(jià)) Unit Gross Margin = Unit Cost(單品成本) 單臺(tái)毛利 1+VAT%,How does the formula come from? 該公式是從何而來？,Selling Price Selling Price Gross Margin rate = Unit Cost 1+VAT% 毛利率 1+VAT%,Selling Price Selling Price Gross Margin rate Unit Cost 1+VAT% 1+VAT%,Selling Price (1Gross Margin rate)Unit Cost 1+VAT%,Uni

5、t Cost Selling Price (1+VAT%) 1Gross Margin rate,Formula of pricing定價(jià)公式,VAT增值稅,VAT is a tax actual paid by the final customer 增值稅是一種由最終消費(fèi)者實(shí)際負(fù)擔(dān)的稅種,We are not the taxpayer of VAT,we are just as intermediary to collect for Tax Office 我們不是增值稅的負(fù)擔(dān)者,我們只是替稅務(wù)局從 消費(fèi)者手中收取,When we get money from customers, we ne

6、ed divide it into sales of the Store and tax of Tax Bureau 我們從顧客手中獲得收入時(shí),需要將它分成店收入和稅,When we pay supplier for goods,total payment also include VAT 我們給供應(yīng)商付款時(shí),總金額也含增值稅,VAT增值稅,In Carrefour when we talk about net sales,cost and margin, all of them are tax exclude 在家樂福我們所用的凈收入,成本和毛利,它們都不含稅,The Tax collect

7、ed for gross sales minus the tax included in total payment or payable is what we need pay tax office 從顧客購(gòu)物時(shí)收到的增值稅減去包含在已付或應(yīng)付供應(yīng) 商總金額的余額就是我們應(yīng)交稅務(wù)局的稅款,VAT(增值稅)=Net amount(凈金額)VAT% Gross Amount(總金額) =VAT% 1+VAT% = Gross Amount(總金額)- Net amount(凈金額),1、某商品在賣場(chǎng)標(biāo)的價(jià)格為3710元，同時(shí)還注明凡購(gòu)買本商品贈(zèng)200元消費(fèi)卡(可以抵稅）一張，我店還負(fù)責(zé)免費(fèi)安裝，但月底我店需要支付安裝公司每臺(tái)150元（不含稅）安裝費(fèi)，進(jìn)價(jià)為3159元（不含稅），請(qǐng)計(jì)算本商品的單臺(tái)毛利額和銷售毛利率。 本商品增值稅率為17%,Test