) (

( ) (

)
) ( .
:
)F.O.B.( Free On Board


:
-1 .
-2 ) (
-3
-4
-5
-6
-7 .
- 8 )
... (.
) C & F ( Cost and Freight




.
) C.I.F. ( Cost , Insurance and Freight




.
:
C & F
:
:

/ )
1 | Page

 (
/ ).....
(
/ )... (
:
/ ........
/

/
/
:
/ ).... (

/ ) (
/ ) ... (
) ( :
/

............. /
............ /
:
/ )
(
/ ...........

) .... (

:
1000000
% 25
:
500 % 0.5 % 0.4 %15 105002 | Page

 :
110000 ) 70000 (
90000 ) 50000 (
50000 ) 30000 (
:
1750
3500
1250
1000
2500
2500
:
= 250000 = % 25 * 1000000
= 5000 = % 0.5 * 1000000
= 4000 = % 0.4 * 1000000
= 150000 = % 15 * 1000000
10500 / .....
10500 /
10500 /
10500 /

250000 /
159500 / ..........
) + + +(....
409500 / ) (
250000 / ).... +110000
(50000+90000

62500 / ) ( 1000000 / 250000 * 250000
187500 / ) ( 62500 250000
10000 / +1000+1250+3500+1750 ) ....
( 2500
10000 / ) (

.
:
-1 159500 )
3 | Page



(
- 2


.
-3 10500
.
:
= 170000 = 10500+500+150000+4000+5000

= 42500 = 1000000 / 250000 * 170000

= 18700 = 250000 / 110000 * 42500
= 15300 = 250000 / 90000 * 42500
= 8500 = 250000 / 50000 * 42500
= 10000 = 2500+1000+1250+3500+1750

:
= 4400
= 3600
= 2000
:
:
133100 = 4400 + 18700 + 110000 70000
= 1.901 = 70000 / 133100
:
108900 = 3600 + 15300 + 90000 50000
= 2.178 = 50000 / 108900
:
60500 = 2000 + 8500 + 50000 30000
= 2.017 = 30000 / 60500

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