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当前位置:首页 > 商业/管理/HR > 销售管理 > 2008年全国外贸业务员考试外贸业务操作实务试卷A卷答案
12008年全国外贸业务员培训认证考试外贸业务操作实务试卷(A卷)答案一、出口报价核算与发盘操作(共15分)1.(8分)出口退税额=采购成本÷(1+增值税率)×出口退税率=93.6÷(1+17%)×11%=8.8元/双(1分)出口成本=采购成本-出口退税额=93.6-8.8=84.8元/双(1分)国内费用=国内运费+其他所有国内费用=2400÷1200+93.6×3%=2+2.808=4.808元/双(1分)国外运费=1560÷1200=1.3美元/双(1分)出口利润=93.6×10%=9.36元/双(1分)因为公司规定,每1美元每月扣减6分人民币,这笔业务预期的收款时间约3个月,所以报价时要比当日的牌价扣减18分人民币,即采用的美元牌价为:USD1=RMB¥6.808(6.988-0.18)(1分)FOBXiamen=出口成本+国内费用+出口利润=(84.8+4.808+9.36)÷6.808=14.54美元/双(1分)CFRVancouver==14.54+1.3=15.84美元/双(1分)2.(7分)DearAnne,ThanksforyourinquiryonApr.8,2008.Ourofferisasfollows:(0.5分)①PacBootsStyleNo.NM1048(0.5分)②Packing:packedin1pair/box,then6boxes/carton(1分)③Unitprice:USD14.54/pairFOBXiamen(0.5分)USD15.84/pairCFRVancouver,Canada(0.5分)④MinimumOrderQuantity:1200pairs(1分)⑤Payment:byT/TagainstthefaxofB/L.(1分)⑥Shipment:within60daysafterthecontractdate.(1分)ThisofferisvalidsubjecttoyourreplyherebeforeApr.15,2008.(1分)Awaitingyourearlyreply.Bestwishes,Zhaoping2二、签订出口合同操作(共15分)Commodity&SpecificationQuantityUnitPriceAmount(1)PacBootsStyleNo.NM1048(1分)(2)4800pairs(1分)(3)CFRVancouver,CanadaUSD15.50/pair(1分)(4)USD74400.00(1分)Total4800pairsUSD74400.00TotalContractValue:(5)U.S.Dollarsseventyfourthousandfourhundredonly.(1分)PACKING:(6)packedin1pair/box,then6boxes/carton(1分)TIMEOFSHIPMENT:(7)within90daysafterreceivingthe30%ofcontractvaluebyT/TInadvance,(1分)PORTOFLOADING:(8)Xiamen,China.(1分)PORTOFDESTINATION:(9)Vancouver,Canada(1分)Transshipmentis(10)allowed(1分)andpartialshipmentis(11)isallowed(1分).INSURANCE:Coveredbythebuyer.TERMSOFPAYMENT:(12)30%ofproceedspayablebyT/T,(1分)afterthebuyerreceivedtheadvancepaymentguarantee(1分)issuedbytheseller’sbankfor30%ofproceeds;(1分)70%ofproceedspayablebyT/TagainstthefaxcopyofB/L.(1分)三、出口履约操作(共20分)1.(5分)(1)该银行保函是属于预付款保函(1分);2008年4月30日保函生效(1分);在福建新隆进出口有限公司履约后或LKFootwearInc.到2008年7月30日仍未在中国银行福建省分行所在地提出索款,则该保函失效。(1分)(2)LKFootwearInc.会凭保函向中国银行福建省分行索款(1分),而中国银行福建省分行会没收全额保函保证金。(1分)2.(8分)(1)生产尾期检查(1分);需要,(1分)因为该产品的监管证件代码为B,即出境货物通关单,需要法定报检。(1分)3(2)应订2008年6月29日船期,因为2008年6月22日船期来不及办理相关手续;(1分)订1个40’GP整箱,(1分)因为2400双雪地靴的总体积可以装2个20’GP整箱,也可以装1个40’GP整箱,总毛重4800千克(2400÷6×12)也没超过1个40’GP最大载重量,且1个40’GP整箱的运费比2个20’GP整箱的运费便宜USD1200。(1分)(3)一般还需该公司代理向厦门出入境检验检验局换取出境货物通关单(1分)和代理报关业务。(1分)3.(4分)(1)LKFootwearInc.应电汇26040美元给福建新隆进出口有限公司。(1分)按合同规定,70%余款见提单传真件支付,即2400×15.50×70%=26040美元(1分)(2)不能马上把全套正本海运提单和其他单据寄给LKFootwearInc.,(1分)因为LKFootwearInc.可能会退汇,所以只有当款项到银行账户时才算真正收汇。(1分)4.措施包括:(1)在加拿大当地另觅买家;(1分)(2)或把货物运回国内处理;(1分)(3)凭合同向LKFootwearInc.所在地法院提出债务清偿请求,以降低损失。(1分)四、进口磋商操作(共15分)1.(12分)(1)CIF=FOB+I+F=40000+(200+2000)÷2=41100欧元/台(1分)(2)进口关税=进口关税完税价格×进口关税率(1分)=CIF×进口关税率(1分)=41100×8%=3288欧元/台(1分)(3)进口增值税=进口增值税完税价格×进口增值税率(1分)=(进口关税+进口关税完税价格)×进口增值税率(1分)=(3288+41100)×17%=7545.96欧元/台(1分)(4)进口总开支=进口价格+国外保费+国外运费+进口关税+进口增值税+银行费用+港区费用+内陆运费+其他费用(1分)=〔40000+(200+2000)÷2+3288+7545.96+40000×0.15%〕×11+(2000+4000+2000)÷2(1分)=571933.56+4000=575933.56元/台(1分)>570000元/台(1140000÷2)(1分)4该总金额不在沈阳嘉豪纺织品织造有限公司的采购预算之内。(1分)2.该信函不是属于接受函,(1分)是属于还盘函,(1分)因为改变了付款时间,属于实质性更改。(1分)五、办理进口批件和开证操作(共20分)1.需要办理自动进口许可证,(2分)因为剑杆织机有监管证件代码为O。(1分)2.(17分)IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONTO:AgriculturalBankofChina,ShenyangBranchDate:Apr.1,2008()IssuebyairmailCreditNo.()Withbriefadvicebyteletransmission(×)Issuebyteletransmission(0.5分)Dateandplaceofexpiry()IssuebyexpressJUN15,2008,inHongKong(0.5分)ApplicantBeneficiaryShenyangJiahaoFabricWeavingCo.,Ltd.No.23NanjingRd.Shenyang,China(0.5分)ITMMLtd.No.19WangHoiRd.KowloonBay,Kowloon,HongKong(0.5分)AdvisingBankAmount:EUR80000.00(0.5分)IntesaSanpaoloS.P.A.,HongKongBranch,HongKong,SWIFT:IBSPHKHHXXXXN(0.5分)Say:EuroEightyThousandonly(0.5分)PartialshipmentsTransshipmentCreditavailablewithanybankinHongKong(0.5分)()allowed(×)notallowed(0.5分)()allowed(×)notallowed(0.5分)By()sightpayment()acceptance(×)negotiation(0.5分)()deferredpaymentatagainstthedocumentsdetailedherein(×)andbeneficiary'sdraft(s)for100%(0.5分)ofinvoicevalueat90daysaftersight(0.5分)drawnonissuingbank(0.5分)Loadingonboard:Genoa,Italy(0.5分)notlaterthanMay31,2008(0.5分)Fortransportationto:Dalian,China(0.5分)(×)FOB(0.5分)()CFR()CIF()othertermsDocumentsrequired:(markedwithX)1.(×)Signedcommercialinvoicein5(0.5分)copiesindicatingL/CNo.andContractNo.JH08009(0.5分)2.(×)FullsetofcleanonboardBillsofLadingmadeouttoorderandblankendorsed,marked“freight[×](0.5分)tocollect/[]prepaid”notifyingtheapplicant(0.5分)()Airwaybills/cargoreceipt/copyofrailwaybillsissuedbyshowing“freight[]tocollect/[]prepaid”[]indicatingfreightamountandconsignedto____________3.()InsurancePolicy/Certificateinforoftheinvoicevalueblankendorsed,covering______4.(×)PackingList/WeightMemoin5(0.5分)copiesindicatingquantity,grossandnetweightsofeachpackage.5.(×)CertificateofQuantityand/orQualityin2(0.5分)copiesissuedby_theManufacturer(0.5分).6.(×)CertificateofItalian(0.5分)Originin1(0.5分)copiesissuedbytheManufacturer(0.5分).7.(×)Beneficiary'scertifiedcopyoffaxsendtotheapplicantwithinthreeworking(0.5分)daysaftershipmentadvisingL/CNo.,nameofvessel,dateofshipment,name,quantity,weightandvalueofgoods.()Otherdocuments,ifanyDescriptionofgoods:GGGRapierLoom1900mmworkingwidth(0.5分),2sets,(0.5分)EUR40000.00/setFOBGenoa,I
本文标题:2008年全国外贸业务员考试外贸业务操作实务试卷A卷答案
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