外贸业务操作实务模拟试卷[1].doc

外贸业务操作实务模拟试卷一、出口报价核算与发盘操作根据以下业务背景资料，回答相关问题。2008年5月20日，上海天周有限公司外贸业务员王敏收到印度老客户BBG India Limited的经理Sonali Bendre小姐电子邮件，欲购黄铜管Brass Tubes，内容如下： 发件人：sonalibbg. com.in收件人：日 期：2008-5-20 13:55:35主 题：Enquiry on Brass Tubes附 件：Dear Miss Wang,During the International Hardware Fair of Kelon, we have learned about your Brass Tubes. We are interested in buying large quantities of Brass Tubes Style H65.We would be obliged if you would give us a quotation per kilogram CIF Nhava Sheva. It would also be appreciated if you could forward samples to us.We used to purchase Brass Tubes from other sources. We may now prefer to buy them from your company because we understand that you have this product and are able to supply larger quantities at more attractive prices. In addition, we have confidence in the quality of your products. As we are in a position to handle large quantities, we hope you will make an effort to submit us really competitive prices.We look forward to hearing from you by return E-mail.Best regard.Sonali BendreManagerBBG India LimitedAdd：86 Faiz-e-edroos 365/367 Narsi Natha Street Mumbai 400009 IndiaTel: 0091-22-40077987Fax: 0091-22-40077991 E-mail: balibbg. com.in王敏立即通知老供应商张家港市天原钢制品有限公司李孟厂长报价，次日收到其报价如下：黄铜管，规格号H65，每根的外径壁厚长度为：8mm1mm1m，承压能力(mpa): 1.6mpa，无缝，每根的重量为：187g；最低起订量为20公吨，人民币45.63元/千克（含税价），增值税率为17%；木托盘包装，20公吨装1个20FCL；签约后15天内付款30%，交货时付款70%；工厂交货。1若2008年5月21日的美元牌价按USD1=RMB6.945/ 6.973计；出口退税率为5%；国内运费为RMB2000/20FCL，其他所有国内费用为采购成本的3%；由上海至Nhava Sheva的海运费为USD800/20FCL；到印度投保一切险的保险费率为5，保险加成按10%计；;预期出口成本利润率为10%。请核算出口报价。（计算过程中，数值要保留到小数点后3位，最后保留到小数点后2位。）2根据以上核算的出口报价和相关条件，用英文书写以下发盘函，要求在2008年5月28日复到有效。装运期为签订合同后45天内，付款方式为即期付款信用证。二、签订出口合同操作根据前面第一大题和以下业务背景资料，填制出口合同。通过反复磋商，2008年6月2日，双方达成如下条款：单价：7美元/千克CIF Nhava Sheva数量：40公吨包装：黄铜管用专用包装纸包裹，平放在全新的木托盘上，然后用包装纸从上面覆盖, 防雨防潮。装运：收到信用证后1个月内装运；从中国上海运至印度Nhava Sheva；不允许转运和分批装运。支付：即期付款信用证，要求在2008年6月20日之前开到卖方，交单期为装运日期后的15天内交单。请填写以下合同的各条款内容，使其成为一份完整的出口合同。SALES CONTRACTNO. ZZT08054 DATE: June 2, 2008THE SELLER: Shanghai Tianzhou Corporation.Room no.1198 Yuanmao mansion,1938 Dongfang Rd,Shanghai,200122, ChinaTEL: 0086-21-58301345 FAX: 0086-21-58301349THE BUYER: BBG India Limited86 Faiz-e-edroos 365/367 Narsi Natha Street Mumbai 400009 IndiaTEL: 0091-22-40077987 FAX: 0091-22-40077991This Contract is made by and between the Buyer and Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below：Commodity & SpecificationQuantityUnit PriceAmountBRASS TUBESART. NO.H65, 8MM1MM1M1.6MPA, SEAMLESS（1）（2）（3）TotalTotal Contract Value: （4） PACKING: （5） TIME OF SHIPMENT: （6） PORT OF LOADING AND DESTINATION: （7） Transshipment is（8） and partial shipment is（9） .INSURANCE:（10） TERMS OF PAYMENT:（11） DOCUMENTS:+ Invoice signed in ink in quintuplicate certifying that the goods shipped are as per this contract.+ Packing List in quintuplicate.+ Full set of clean on board ocean Bill of Lading marked “freight prepaid” made out to the order of the Issuing Bank blank endorsed notifying the Issuing Bank.+ Insurance Policy in duplicate.+ Certificate of Origin in duplicate issued by Chambers of Commerce or CCPIT.+ Sellers Certified Copy of Fax dispatched to the Buyer within three days after shipment advising L/C no., name, quantity and amount of goods, number of packages, container no., name of vessel and voyage no, and date of shipment.+Lloyds/or Steamer Companys certificate issued by the shipping company or its agents certifying that the carrying vessel is seaworthy and is not more than 20 years old and is registered with an approved classification society as per the institute classification clause and class maintained is equivalent to Lloyd 100A1.REMARKS:This contract is made in two original copies and becomes valid after both parties signature, one copy to be held by each party. Signed by:THE SELLER: THE BUYER:三、出口履约操作根据前面第一、二大题业务背景资料，回答下面相关问题。2008年6月16日，外贸业务员王敏收到了中国农业银行上海市分行国际业务部的信用证通知函，告知BBG India Limited已经通过Ing Vysya Bank Ltd.开来信用证，具体内容如下：Received fromVYSAINBBOSBING VYSYA BANK LTD.Message TypeMT 700 ISSUE OF A DOCUMENTARY CREDITDateJUNE 16, 2008Sequence of Total 27 ：1 / 1Form of Documentary Credit40A：IRREVOCABLEDocumentary Credit Number20 ：76905Date of Issue31C：080616Applicable Rules40E：UCP LATEST VERSIONDate and Place of Expiry31D：DATE 080706 PLACE IN CHINAApplicant50 ：BBG INDIA LIMITED86 FAIZ-E-EDROOS 365/367 NARSI NATHA STREET MUMBAI 400009 INDIABeneficiary59 ：SHANGHAI TIANZHOU CORPORATION.ROOM NO.1198 YUAN MANSION, 738 DONGFANG RD, SHANGHAI, 200122, CHINAAmount32B：CURRENCY USD AMOUNT 280000.00Available with/by41D：THE AGRICULTURAL BANK OF CHINA, SHANGHAI BRANCHBY NEGOTIATIONDrafts at .42C：AT 30 DAYS AFTER B/L DATEDrawee42A：APPLICANTPartial Shipment43P：PROHIBITEDTransshipment43T：PROHIBITEDPort of Loading/ Airport of Departure44E：SHANGHAI, CHINAPort of Discharge44F：NHAVA SHEVA, INDIADescription of Goods and/or Services45A：40000KGS OF BRASS TUBES, ARTICLE NO.H66, 8MM1MM1M, 1.6MPA, SEAMLESS, AT USD7.00/PC, CFR NHAVA SHEVADocuments Required46A：+ COMMERCIAL INVOICE SIGNED IN INK IN QUINTUPLICATE CERTIFYING THAT THE GOODS SHIPPED ARE AS PER CONTRACT NUMBER ZZT08045 DATED JUNE 02, 2008.+ PACKING LIST IN QUINTUPLICATE.+ CERTIFICATE OF ORIGIN IN DUPLICATE ISSUED BY CHAMBERS OF COMMERCE OR CCPIT.+ 2/3 SET OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO THE ORDER OF ING VYSYA BANK LTD TRADE FINANCE UNIT PATEL CHAMBERS OPERA HOUSE MUMBAI 400007 MARKED “FREIGHT PREPAID” AND NOTIFYING ING VYSYA BANK LTD TRADE FINANCE UNIT PATEL CHAMBERS OPERA HOUSE MUMBAI 400007 AND APPLICANT BEARING LC NO. AND DATE. SHORT FORM OF BILL OF LADING IS NOT ACCEPTABLE.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE VALUE, COVERING ALL RISKS AND WAR RISKS OF CIC OF PICC (1/1/1981) INCL. WAREHOUSE TO WAREHOUSE AND I.O.P AND SHOWING THE CLAIMING CURRENCY IS THE SAME AS THE CURRENCY OF CREDIT.+ BENEFICIARYS CERTIFICTE CERTIFYING THAT ONE ORIGINAL OF BILL OF LADING, ONE COPY OF COMMERCIAL INVOICE AND PACKING LIST RESPECTIVELY HAVE MAILED TO THE APPLICANT BY DHL WITHIN THREE WORKING DAYS AFTER BILL OF LADING DATE.+ LLOYDS/OR STEAMER COMPANYS CERTIFICATE ISSUED BY THE SHIPPING COMPANY OR ITS AGENTS CERTIFYING THAT THE CARRYING VESSEL IS SEAWORTHY AND IS NOT MORE THAN 20 YEARS OLD AND IS REGISTERED WITH AN APPROVED CLASSIFICATION SOCIETY AS PER THE INSTITUTE CLASSIFICATION CLAUSE AND CLASS MAINTAINED IS EQUIVALENT TO LLOYD 100A1.+ CERTIFICATES CERTIFIED COPY OF FAX DISPATCHED TO THE BUYER WITHIN THREE DAYS AFTER SHIPMENT ADVISING L/C NUMBER, NAME, QUANTITY AND AMOUNT OF GOODS, NUMBER OF PACKAGES, CONTAINER NUMBER, NAME OF VESSEL AND VOYAGE NUMBER, AND DATE OF SHIPMENT.Additional Conditions47A：+ALL DOCUMENTS SHOULD BE DATED ON OR LATER OF THIS LETTER OF CREDIT AND BEAR THE LETTER OF CREDIT NUMBER AND DATE.+ SHIPMENT TO BE EFFECTED NOT EARLIER THAN 14 DAYS BEFORE LATEST DATE OF SHIPMENT AS PER THIS CREDIT.+ ALL PRESENTATIONS CONTAINING DISCREPANCIES WILL ATTRACT A DISCREPANCY FEE OF USD50.00 PLUS TELEX COSTS OR OTHER CURRENCY EQUIVALENT. THIS CHARGE WILL BE DEDUCTED FROM THE BILL AMOUNT WHETHER OR NOT WE ELECT TO CONSULT THE APPLICANT FOR A WAIVER Charges71B：ALL BANK CHARGES OUTSIDE INDIA ARE FOR ACCOUNT OF BENEFICIARY. Period for Presentation 48 ：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT.Confirmation Instruction49 ：WITHOUTInstruction to the Paying/ Accepting/Negotiating Bank78 ：+ NEGOTIATION INVOLVING INVOICE EXCEEDING L/C AMOUNT IS STRICTLY PROHIBITED.+ ALL DOCUMENTS TO BE DESPATCHED IN ONE SET BY COURIER TO ING VYSYA BANK LIMITED, TRADE FINANCE UNIT, PATEL CHAMBERS, SANDHRUST BRIDGE, OPERA HOUSE, MUMBAI 400007, INDIA.+ UPON PRESENTATION TO US OF DRAFTS AND DOCUMENTS IN STRICT COMPLIANCE WITH TERMS AND CONDITIONS OF THIS CREDIT, WE WILL REMIT THE PROCEEDS ON DUE DATE AS PER THE NEGOTIATING BANKS INSTRUCTIONS.+ EXCEPT AS OTHERWISE EXPRESSLY STATED, THIS CREDIT IS SUBJECT TO UCPDC (2007 VERSION) ICC PUBLICATION 600.Sender to Receiver Information72 ：PLEASE ADVISE AND ACKNOWLEDGE THE RECEIPT.1王敏根据第二大题签订的ZZT08054出口合同，审核以上信用证，找出问题条款，并针对问题条款提出改证意见。改证意见：2王敏根据以上审证结果，给Sonali Bendre拟写并发送如下改证函。3改证后，张家港市天原钢制品有限公司共生产了40400千克黄铜管。上海天周有限公司于7月13日进行装运；7月16日向银行交单，其中商业发票的数量和金额分别为40400千克和282800美元，汇票金额为282800美元。你认为，所交单据会被开证行拒付，为什么？如果你是外贸业务员王敏，应该如何处理这笔业务的收汇？ 四、进口磋商和签约操作根据以下业务背景资料，回答相关问题。杭州林峰印刷有限公司（具有自营进出口资格）拟向德国Jebu GmbH & Co.KG进口一台四色胶印机。2008年12月1日，王成收到Jebu GmbH & Co.KG报价如下：单价为EUR795000/set FOB Hamburg, Germany，一台胶印机装两个40英尺高柜。该胶印机的HS编码为8443131300，监管证件代码为“O”，进口关税税率10%，进口环节增值税17%。1经王经理了解，德国汉堡到中国上海的运费为EUR1000/40英尺高柜，保险费率0.15%，保险加成按10%计；进口港区费用为RMB2000/40英尺高柜；内陆运输费RMB3000/40英尺高柜；银行费用按合同金额0.15%计；其他费用RMB3000。预期国内销售价格为RMB11 700 000/台，EUR= RMB9.9/10.0。请依据Jebu GmbH & Co.KG的报价，计算该笔业务的预期销售利润率。2双方通过多次磋商，最终以EUR780000/set FOB Hamburg, Germany达成一致协议，签订号码为LF648的进口合同，其中支付条款为：“买方在收到由卖方银行开立的合同价的20%的银行保函后15天内向卖方支付20%合同价款的订金；发货前45天，买方开立合同价款80%的即期信用证，有效期到2008年5月15日，其中70%的合同价款见单付款，另外10%的合同价款，在机器通过卖方、买方及最终用户三方验收合格后再给予支付。”请用英文书写该支付条款。五、进口付汇业务操作根据前面第四大题业务背景资料，回答下面相关问题。12008年12月15日，杭州林峰印刷有限公司收到德国Jebu GmbH & Co.KG银行中国银行汉堡分行开来如下保函：BANK OF CHINA, HAMBURG BRANCHRathausmarkt 5, 20085 Hamburg, Germany L/G No. HB89065 Date: Dec.14, 2008TO：Hangzhou Linfeng Printing Co.,Ltd35 Yile Road, Hangzhou, ChinaDear Sirs,We hereby guarantee to pay you up to an aggregate amount of EUR156000（Say EURO DOLLARS One Hundred and Fifty Six Thousand Only）for account of Jebu GmbH & Co.KG, being 20% of Contract Amount as per Contract No. LF648 dated Dec.10, 2008 for the supply of one set Four Color Offset Press. TERMS AND CONDITIONS:Payment under this Guarantee is available against your statement certifying that the accountee has failed to comply with the contract terms and the following documents:(i) if the accountee has failed to ship the goods of the contract, they are: - your banks statement certifying that it has issued L/C in favor of Jebu GmbH & Co.KG as per Contract No. LF648 and that Jebu GmbH & Co.KG didnt present the documents to the nominated bank, and- the copy of the above-mentioned L/C.(ii) if the quality and/or quantity of goods the accountee shipped are not the same as whose of the contract, it is the certificate of inspection issued by the SGS.Payment shall not be effected when such failure is caused by force majeure.This Guarantee expires on June.15, 2008 or issuance of the Installation Certificate stipulated in the contract whichever earlier.All claims hereunder must be submitted to us not later than the above mentioned expiry date, after which this Guarantee automatically becomes null and void.Yours faithfullyBANK OF CHINA, HAMBURG BRANCHNOWITZKIAuthorized Signature Please note:This Guarantee must be returned to us for cancellation as soon as it expires.（1）请写出该银行保函涉及的三个基本当事人的名称。（2）请问担保行只有在银行保函的受益人提供哪些证明材料之后，才给予偿付？但在什么特殊情况下，即使受益人提供这些证明材料，担保行也可拒付？ （3）请问该银行保函在什么情况下失效？ 22008年12月18日，杭州林峰印刷有限公司用人民币购汇方式向其开户行中国银行杭州市分行办理普通电汇手续。Jebu GmbH & Co.KG的开户行为中国银行汉堡分行，账号为43567809346。银行费用由汇款人承担。请填写以下境外汇款申请书。（有“略”处栏目考生无需填写。）境 外 汇 款 申 请 书APPLICATION FOR FUNDS TRANSFERS (OVERSEAS)致： 日期T0: Date电汇T/T 票汇D/D信汇M/T发报等级Priority 电汇Normal 电汇Urgent申报号码BOP Reporting No.（略） 20 银行业务编号收电行/付款行（略）Receiver/Drawn onBank Transaction Ref. No.（略）32A 汇款币种及金额金 额 大 写Amount in WordsCurrency & Inter-bank Settlement Amount其中现汇金额Amount FX账号Account No. （略）购汇金额Amount of Purchase账号Account No. （略）其他金额Amount of Others账号Account No. （略）50a 汇款人名称及地址Remitters Name & Address对公组织机构代码Unit Code（略）对私个人身份证号码Indivudual ID No.中国居民个人Resident Individual中国非居民个人Non-Resident Individual54/56a收款银行之代理行（略）名称及地址Correspondent of Beneficiarys Banker Name & Address57a收款人开户银行名称及地址收款人开户银行在其代理行账号Beneficiarys Bank Account No.（略）Beneficiarys BankName & Address59a 收款人名称及地址收款人账号Beneficiarys Account No. Beneficiarys Name & Address70汇款附言只限140个字位Not Exceeding 140 Characters71A国内外费用承担Remittance Information（略）All Banks Charges If Any Are to Be Bone By汇款人OUR 收款人BEN共同SHA收款人常驻国家（地区）名称及代码Beneficiary Resident Country/Region Name & Code（略） 请选择:预付货款Advance Payment货到付款Payment against Delivery退款Refund其他Others 交易编码（略）BOP Transaction Code相应币种及金额（略）Currency & Amount交易附言（略）Transaction Remark是否为进口核销项下付款是否 合同号发票号（略）外汇局批件/备案表号（略）报关单经营单位代码（略）报关单号（略）报关单币种及总金额（略）本次核注金额（略）银行专用栏For Bank Use Only申请人签章Applicants Signature银行签章Banks Signature购汇汇率（略）Rate 请按照贵行背页所列条款代办以上汇款并进行申报Please effect the upwards remittance subject to the conditions overleaf申请人姓名Name of Applicant电话Phone No.核准人签字（略）Authorized Person日期（略）Date等值人民币RMB Equivalent（略）手续费（略）Commission电报费（略）Cable Charges合计（略）Total Charges支付费用方式（略）现金by Cash 支票by Check 账户from Account核印Sig.Ver（略）经办Maker（略）复核Checker（略）六、处理进口争议操作根据前面第四、第五大题和以下业务背景资料，回答下面相关问题。1在该胶印机到达杭州林峰印刷有限公司后，如果由于卖方的原因，胶印机始终无法调试成功，因此杭州林峰印刷有限公司也不愿意签署验收证明，那么卖方是否可以从信用证项下获得剩余的10%的尾款？为什么？ 2请根据以下号码LF648进口合同的部分条款，拟订一套上述争议的处理方案。Guarantee of Quality ：The seller shall guarantee that the commodity hereof is made of the best materials with first class workmanship, brand new and unused, and complied in all respects with the quality and specification stipulated in this contract. The seller shall also guarantee that the goods when correctly mounted and properly operated and maintained, will give satisfactory mechanical performance in the useful life starting from the date when the erection and commissioning work have been finished, the guarantee period of quality will be 12 months counting from the date when the seller, the buyer and the end-user signing the final acceptance certificate, however not more than 18 months counting from the date of bill lading.Inspection and Claims ： A. The manufacturers shall before making delivery, make a precise and comprehensive inspection of the goods as regards their quality, specifications, performance and quantity/ weight, and issue certificate certifying that the goods are in conformity with the stipulation of this contract. The certificates shall form an integral part of the documents to be presented to the paying bank for collection of payment but shall not be considered as final in respect of quality, specifications, performance and quantity/ weight. B. After arrival of the goods at the port of destination, the buyer shall apply to the Entry-exit Inspection & Quarantine Bureau of The Peoples Republic of China (herein after called the Bureau) for a preliminary inspection of the goods in respect of their quality, quantity /weight. If any discrepancies are found by the Bureau regarding the specifications or the quantity /weight or both, except those for which either the insurance company or the shipping company is responsible, the Buyer shall, within 120 days after discharge of the goods at the port of destination, have the right either to reject the goods or to claim against the Seller on the strength of the inspection certificate issued by the Bureau. C. Any and all claims shall be regarded as accepted if the Seller fails to reply within 30 days after receipt of the Buyers claim. Settlement of Claims：In case the Sellers are liable for the discrepancies and a claim is made by the Buyers within the period of claim or quality guarantee period as stipulated in Clause 12 and 13 of this contract, the sellers shall settle the claim upon the agreement of the Buyers in the following ways: A. Agree to rejection of the goods and returned to the Buyer the value of the goods so rejected in the same currency as contracted herein, and to bear all direct losses and expenses in connection therewith including interest accrued, banking charges, freight, insurance premium, inspection charges, storage, stevedore charges and all other necessary expenses required for the custody and protection of the rejected goods. B. Devaluate the goods according to the degree of inferiority, extent of damage and amount of losses suffered by the Buyers. C. Replace the defective goods with new ones, which conform to the specifications, quality and performance as stipulated in this contract, and bear all expenses incurred to and direct losses sustained by