Shanghai Xincheng Foreign Trade Company sells a batch of goods to Canada. The total export price is US$100,000 CIF Vancouver, including the freight and insurance from Shanghai to Vancouver.

Exchange cost={RMB70000（RMB700000*5%）-[RMB700000/（1+17%）*9%]}/USD100000*(1-10%)=6.130

< p>Profit and loss ratio=[（USD100000*8.25）-RMB700000]/RMB700000*100%=17.86%