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What does the man suggest the woman do
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采用CFR成交的出口货物金额为10000美元，运费占发票金额的10%．佣金率为5%，那么，以FOB净价为基数计算出来的佣金应为多少
The domestic economy in the United States expanded in a remarkably vigorous and steady fashion. The revival in consumer confidence was reflected in the higher proportion of incomes spent for goods and services and the marked increase in consumer willingness to take on installment debt. A parallel strengthening in business psychology was manifested in a stepped-up rate of plant and equipment spending and a gradual pickup in expenses for inventory. Confidence in the economy was also reflected in the strength of the stock market and in the stability of the bond market. For the years as a whole, consumer and business sentiment benefited from the ease in East-West tensions. The bases of the business expansion were to be found mainly in the stimulative monetary and fiscal policies that had been pursued. Moreover, the restoration of sounder liquidity positions and tighter management control of production efficiency had also helped lay the groundwork for a strong expansion. In addition, the economic policy moves made by the President had served to renew optimism on the business outlook while boosting hopes that inflation would be brought under more effective control. Final]y, of course, the economy was able to grow as vigorously as it did because sufficient leeway existed in terms of idle men and machines. The United States balance of payments deficit declined sharply. Nevertheless, by any other test, the deficit remained very large, and there was actually a substantial deterioration in our trade account to a sizable deficit, almost two-thirds of which was with Japan. While the overall trade performance proved disappointing, there are still good reasons for expecting the delayed impact of devaluation to produce in time a significant strengthening in our trade picture. Given the size of the Japanese component of our trade deficit, however, the outcome will depend importantly on the extent of the corrective measures undertaken by Japan. Also important will be our own efforts in the United States to fashion internal policies consistent with an improvement in our external balance. The underlying task of public policy for the year ahead--and indeed for the longer run--remained a familiar one: to strike the right balance between encouraging healthy economic growth and avoiding inflationary pressures. With the economy showing sustained and vigorous growth, and with the currency crisis highlighting the need to improve our competitive posture internationally, the emphasis seemed to be shifting to the problem of inflation. The Phase Three Program of wage and price restraint can contribute to reducing inflation. Unless productivity growth is unexpectedly large; however, the expansion of real output must eventually begin to slow down to the economy’s larger run growth potential if generalized demand pressures on prices are to be avoided. It can be inferred from the third paragraph that the author’s attitude toward the reduction of the international payments deficit seems ______.
信汇是指汇出行根据汇款人的申请，通过拍发加押电报或加押电传或环球银行间金融电讯网络(SWIFT)的方式，指示汇入行解付特定款项给指定收款人的汇款方式。 ( )
出口销售退回。 (1)出口商品在出仓后，如因种种原因没有出口即被退回(用习题1至习题2数据)，作会计分录。 (2)如商品出口销售后遭到退货，则要根据退货的原因及经与国外客户协商同意后，按不同情况作不同的账务处理。 (3)现假设上列遭国外退货的产品不再运回国内．而改由委托境外客户或经销商代销。此时，应由双方重新订立寄售协议。寄售的合同一般只规定供代销参考用的价格，货款须待销售以后根据实际销售价格及合同规定方式进行结算。当订立寄售合约后，由国外受托方出具了收货数据,财务部门对此审核无误后作会计分录。 (4)对改为寄售前，原支付的国内外费用如应由我方承担责任，作会计分录。 (5)当收到境外代销商寄来已出售商品清单时，根据已售商品清单所附的发票副本，经核对所寄售商品的数量、单价、金额准确无误，记为：代销商品的收入为9400美元，实际销售价较合同参考价减少100美元(但不低于参考价的下限)。国外受托方扣除5%佣金，计470美元，支付国外仓储费250美元，余额8680美元汇入企业账户，设当日银行买入价为1美元=6.83元人民币，作会计分录。 (6)结转寄售成本。在作了海外寄售商品的销售实现账务处理后，应同时结转寄售商品的销售成本，作会计分录。 (7)凡寄售或委托代销商品在境外发生溢缺，应按合约规定分清双方的责任,并将溢缺商品的金额先转列入“待处理财产损溢”账户，随后根据不同情况再行处理。凡溢缺的货物在尚未销售之前发生的，则只需调整“委托代销商品”账户，作借记“委托代销商品”账户，贷记“待处理财产损溢”账户，或作相反的会计分录。如寄售或委托代销商品已作了销售处理，并由海外购货方发现短缺，此时必须先根据短缺数量及原销售价格调整销售收入，同时按原结转生产成本或进价来调整销售成本，作会计分录。
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