1 is not a CIF contract, because CIF is a typical symbolic goods. According to the interpretation of Incoterms 20 10, under the CIF price condition, the risks of the buyer and the seller are divided into loading at the port of shipment, and the risks in transit and the arrival of the goods are borne by the buyer. When the seller loads the goods at the port of shipment and obtains the corresponding documents, it completes the delivery obligation without ensuring the arrival of the goods. 2. Under the CFR price condition, the seller must fulfill the obligation of timely notification after shipment. If the seller fails to fulfill this obligation, the buyer fails to insure in time, and the losses caused thereby shall be borne by the seller. Three. Calculation of export exchange cost = total export cost /FOB export sales net income = {117+17 *10%-[117/(1+60)