2008年理论与操作真题及答案

外贸业务操作实务试卷（B卷）第1页（共15页）总分复查人2008年全国外贸业务员考试外贸业务操作实务试卷（B卷）（考试时间：2008年5月25日下午2:00—4:00）题号一二三四五六总分阅卷组长得分一、进口磋商操作（共15分）根据以下业务背景资料，回答相关问题。沈阳嘉豪纺织品织造有限公司是一家生产型外贸企业，该公司根据市场行情和生产需要，计划拿出RMB¥1140000的总预算购买2台新的意大利产的GGG牌剑杆织机RapierLoom（不用国际招投标），现该公司指派外贸业务员JACK向该品牌亚洲总代理香港ITMMLtd.进口,并要求其报价。2008年3月25日，该公司收到ITMMLtd.报价如下：单价为EUR40000.00/setFOBGenoa,Italy，收到信用证后30天内装运，按即期信用证支付。该剑杆织机的H.S.编码为8446302000，监管证件代码为AO，进口关税税率为8%，进口环节增值税税率为17%，国外运费为EUR2000，国外保费为EUR200，港区费用RMB¥2000，内陆运输费RMB¥4000，银行费用按开证金额0.15%计，其他费用合计RMB¥2000，欧元牌价为EUR1=RMB¥10.90/11.00。得分评卷人复查人座位号外贸业务操作实务试卷（B卷）第2页（共15页）1．如果接受ITMMLtd.报价，请你替外贸业务员JACK计算购买这2台剑杆织机的总金额。该总金额是否在沈阳嘉豪纺织品织造有限公司的采购预算之内。（要求列出计算过程）（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）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）（12分）2．该公司外贸业务员JACK给ITMMLtd.回函，接受ITMMLtd.的报价，但是要求将L/C的付款时间改为见票后90天付款。请问该信函是否属于接受函，为什么？（3分）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）二、办理进口批件和开证操作（共20分）根据前面第四大题和以下业务背景资料，回答相关问题和完成相关操作。通过反复磋商，双方于2008年3月28日达成共识，并签署合同条款如下：CONTRACTContractNo:JH08009DateofSignature:Mar.28,2008TheBuyer:ShenyangJiahaoFabricWeavingCo.,Ltd.Address:No.23NanjingRd.Shenyang,China得分评卷人复查人外贸业务操作实务试卷（B卷）第3页（共15页）TheSeller:ITMMLtd.Address:No.19WangHoiRd.KowloonBay,Kowloon,HongKongThisContractismadebyandbetweentheBuyerandSeller,wherebytheBuyeragreestobuyandtheSelleragreestoselltheunder-mentionedcommodityaccordingtothetermsandconditionsstipulatedbelow：1.DescriptionofGoods:GGGRapierLoom1900mmworkingwidth2.Quantity:2sets3.UnitPrice:EUR40000.00/setFOBGenoa,Italy4.TotalValue:EUR80000.00(SayinEuroEightyThousandonly)5.CountryofOriginandManufacturer:Italy/GGGTECH6.Packing:TheSellershallundertaketopackthegoodsincontainerwithskidpackingsuitableforlongdistanceoceantransportation,andbeliableforanyrust,damageandlossattributabletoinadequateorimproperprotectivemeasuretakenbytheSellerinregardtothepacking.7.ShippingMark:JH08009DALIAN,CHINA8.TimeofShipment:All2setsrapierloomswillbeshippedwithinMay31,2008,subjecttotheL/CopeningnotlaterthanApr.15,2008.Partialshipmentandtransshipmentareprohibited.9.PortofShipmentandDestination:FromGenoa,ItalytoDalian,China10.Insurance:ShipmentinsuranceshallbecoveredbytheBuyer.11.TermsofPayment:TheBuyershallopen100%L/Cat90daysaftersightinfavoroftheSellerandremainingvalidfornegotiationinHongKongforfurther15daysaftertheeffectedshipment.Advisingbank:IntesaSanpaoloS.P.A.,HongKongBranch,HongKong,SWIFT:IBSPHKHHXXXXN12.Documents:a.FullsetofcleanonboardoceanBillsofLadingmarkedfreighttocollectandmadeouttoorder,blankendorsed,andnotifytheBuyerb.Invoiceinquintuplicateindicatingcontractnumberc.PackingListinquintuplicated.CertificateofQualityandQuantityinduplicateissuedbytheManufacturere.CertificateofItalianOriginin1copyissuedbyManufacturerf.AcopyofthefaxtotheBuyer,advisingtheshipmentdetailswithinthreeworkingdaysafteritiseffectedNote:TheSellershallsendwithin10workingdaysonecopyeachoftheabovementioneddocuments,withtheexceptionofItem(f)ofthisClause,totheBuyer.13.GuaranteeofQuality:TheSellershallguaranteethatthegoods,whencorrectlymountedandproperlyoperatedandmaintained,shallgivesatisfactoryperformanceforaperiodof12monthsfromthedateofitscommissioningbutnotlaterthan18monthsafterB/Ldate.14.InspectionandClaims:(1)Afterthearrivalofthegoodsattheportofdestination,theBuyershallapplytotheChinaEntry-ExitInspectionandQuarantineBureau(CIQ)forapreliminaryinspectioninrespectof外贸业务操作实务试卷（B卷）第4页（共15页）thequality,specificationandquantityofthegoodsandaSurveyReportshallbeissuedbyCIQ.IfdiscrepanciesarefoundbyCIQregardingspecifications,and/orthequantity,exceptwhentheresponsibilitiesliewiththeinsurancecompanyorshippingcompany,theBuyershall,within120daysafterarrivalofthegoodsattheportofdestination,havetherighttorejectthegoodsortolodgeaclaimagainsttheSeller.(2)Shouldthequalityandspecificationsofthegoodsnotbeinconformitywiththecontract,orshouldthegoodsprovedefectivewithintheguaranteeperiodstipulatedinClause13foranyreason,includinglatentdefectsortheuseofunsuitablematerial,theBuyershallarrangeforasurveytobecarriedoutbyCIQandshallhavetherighttolodgeaclaimagainsttheSelleronthestrengthoftheSurveyReport.15.BankingCharges:AllbankingchargesoutsidetheopeningbankarefortheSeller'saccount.16.OtherTerms:(omitted)Thiscontractismadeintwooriginals,oneoriginalforeachpartyinwitnessthereof.THEBUYER:SHENYANGJIAHAOFABRICWEAVINGCO.,LTD.李嘉豪THESELLER:ITMMLTD.NICK1．此合同签订后，沈阳嘉豪纺织品织造有限公司外贸业务员JACK需要办理什么进口批件？为什么？（3分）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）2．2008年4月1日，外贸业务员JACK向中国农业银行沈阳分行申请电开证，请填制以下开证申请书。（17分）IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONTO:AgriculturalBankofChina,ShenyangBranchDate:Apr.1,2008（）IssuebyairmailCreditNo.（）Withbriefadvicebyteletransmission（×）Issuebyteletransmission（0.5分）Dateandplaceofexpiry（）IssuebyexpressJUN15,2008,inHongKong（0.5分）Applican