The calculation of the sale price of export products should take into account the product cost , functional expenses , operational profits and drawbacks of the enterprise 出口產(chǎn)品銷(xiāo)焦價(jià)格的核算不僅要考慮產(chǎn)品成本、業(yè)務(wù)費(fèi)用、經(jīng)營(yíng)利潤(rùn),還涉及到全業(yè)的退稅收入。