1、Accounting Training for Department Head 课长会计知识培训课长会计知识培训 How to Calculate Selling Price 如何计算售价如何计算售价 2 Carrefour Training Objectives 培训目标培训目标 To learn actual selling price with and without VAT 学会什么是单品的实际售价和不含税售价 To learn how to calculate unit cost without Rebate 如果店追求最高毛利，单价应为$97 if the store goes i2、n for maximum sales, the price should be $86; 如果店追求最高销售额，单价应为$86 10 Carrefour Formula of pricing 定价公式定价公式 Selling Price (SP) 售价售价 Unit Cost(单品成本） =-(1+VAT%) 1Gross Margin Rate 粗毛利率 Selling Price (SP) 售价 =Unit Cost(单品成本 )co-efficient (毛利系数） 1+VAT% Co-efficient = - 毛利系数 1Gross Margin Rate 粗毛利率 If we d3、o not need consider Rebate 如果不考虑返利如果不考虑返利 11 Carrefour Formula of pricing 定价公式定价公式 Selling Price (SP) 售价售价 Unit Cost(单品成本） =-(1+VAT%) 1Gross Margin Rate+Net Rebate Rate 粗毛利率 净返利率 Selling Price (SP) 售价 =Unit Cost(单品成本 )co-efficient (毛利系数） 1+VAT% Co-efficient = - 毛利系数 1Gross Margin Rate +Net Rebate Ra4、te 粗毛利率 净返利率 If we need consider Rebate 如果考虑返利如果考虑返利 12 Carrefour Formula of pricing 定价公式定价公式 Selling Price(售价) Unit Gross Margin = Unit Cost(单品成本) 单台毛利 1+VAT% How does the formula come from? 该公式是从何而来？该公式是从何而来？ Selling Price Selling Price Gross Margin rate = Unit Cost 1+VAT% 毛利率 1+VAT% Selling Price5、 Selling Price Gross Margin rate Unit Cost 1+VAT% 1+VAT% Selling Price (1Gross Margin rate)Unit Cost 1+VAT% Unit Cost Selling Price (1+VAT%) 1Gross Margin rate 13 Carrefour Coefficient Table with VAT=17% 增值税17%的系数表 % of GMCoefficient% of GMCoefficient% of GMCoefficient 11.18111.31211.48 21.19121.3326、21.50 31.21131.34231.52 41.22141.36241.54 51.23151.38251.56 61.24161.39261.58 71.26171.41271.60 81.27181.43281.63 91.29191.44291.65 101.30201.46301.67 SP=CostC 售价=进价系数 SP with Tax 含税售价 PP no Tax 不含税进价 Formula of pricing 定价公式定价公式 14 Carrefour VAT 增值税增值税 VAT is a tax actual paid by the final customer 7、增值税是一种由最终消费者实际负担的税种 We are not the taxpayer of VAT,we are just as intermediary to collect for Tax Office 我们不是增值税的负担者,我们只是替税务局从 消费者手中收取 When we get money from customers, we need divide it into sales of the Store and tax of Tax Bureau 我们从顾客手中获得收入时,需要将它分成店收入和税 When we pay supplier for goods,total payme8、nt also include VAT 我们给供应商付款时,总金额也含增值税 15 Carrefour VAT 增值税增值税 In Carrefour when we talk about net sales,cost and margin, all of them are tax exclude 在家乐福我们所用的净收入,成本和毛利,它们都不含税 The Tax collected for gross sales minus the tax included in total payment or payable is what we need pay tax office 从顾客购物时收到9、的增值税减去包含在已付或应付供应 商总金额的余额就是我们应交税务局的税款 VAT(增值税增值税)=Net amount(净金额净金额)VAT% Gross Amount(总金额总金额) =VAT% 1+VAT% = Gross Amount(总金额)- Net amount(净金额) 16 Carrefour 1、某商品在卖场标的价格为3710元，同时还注明凡购买本商 品赠200元消费卡(可以抵税）一张，我店还负责免费安装， 但月底我店需要支付安装公司每台150元（不含税）安装费， 进价为3159元（不含税），请计算本商品的单台毛利额和销 售毛利率。 本商品增值税率为17% Test 测试测试 2、某商品的含税含税进价为2340元/台，另需发生20元/台（不含 税）的专用运输费用，店长规定本商品必须达到5%的毛利率， 而且该商品正常有2%的损耗率，请问最低确定多少的卖场价 格才可以达到店长的要求？ 本商品增值税率为17