| "换汇成本"理论与应用辨析 |
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| 引用本文： | 蒋建刚."换汇成本"理论与应用辨析[J].扬州大学学报(人文社会科学版),2006,10(2):76-80. |
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| 作者姓名： | 蒋建刚 |
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| 作者单位： | 扬州大学,经济学院,江苏,扬州,225009 |
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| 摘 要： | 传统贸易理论把换汇成本界定为特定意义的“FOB换汇成本”多有局限性。“出口人民币成本”和“出口外汇净收入”两个换汇成本要素需要有更明确的判定,使它能够真实地反映各种贸易条件下的换汇能力和赢利水平。在此基础上,对实践中的换汇成本报价法作出纠正。
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| 关 键 词： | 出口人民币成本 出口外汇净收入 换汇成本报价法 |
| 文章编号： | 1007-7030(2006)02-0076-05 |
| 修稿时间： | 2006年1月13日 |
A Differentiating Analysis of the Theory and Application of "Costs in terms of Foreign Exchange" |
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| JIANG Jian-gang.A Differentiating Analysis of the Theory and Application of "Costs in terms of Foreign Exchange"[J].Journal of Yangzhou University(Humanities and Social Sciences Edition),2006,10(2):76-80. |
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| Authors: | JIANG Jian-gang |
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| Abstract: | Traditional trade theory defines the costs in terms of foreign exchange as the "FOB foreign exchange cost",which has many limitations."Export CNY cost" and "export exchange net income",the two essential elements of foreign exchange cost,need more clear-cut determination to truly reflect the foreign exchange capacity and profit level under diverse trade terms,on which basis the practical methods in quoting the foreign exchange cost can be rectified. |
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| Keywords: | exports CNY cost export foreign exchange net income methods in quoting foreign exchange cost |
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