净出口贸易操作模拟试卷.doc

.所在公司的名称.交易商品的投保险别.运输条款中的起讫港.成交商品的名称.信用证付款期限.交易的价格术语三、阅读 STANDARD CHARTERED BANK,SYDNEY BRANCH 开立的信用证并作出正确的选择 共计20分- - - - - - - - - - - - - - - - - - - - - - - - - - Message Header - - - - - - - - - - - - - - - - - - - - FIN 701 Issue of a documentary creditSender:STANDARD CHARTERED BANK,SYDNEY BRANCHLevel 1, 345 George Street, Sydney, NSW 2000Receiver:STANDARD CHARTERED BANK, SHANGHAI BRANCHG/F Ming Cheng Square, 1565 West Nan Jin Road, Shanghai 200040，China NUR: SB-885421 Banking priority: Normal- - - - - - - - - - - - - - - - - - - - - - - - - - Message Text - - - - - - - - - - - - - - - - - - - - - -20:Documentary credit number：SB-88542131C:Date of Issue：May 20, 200331D:Date and place of expiry：July 10, 2003 Shanghai, P.R.C.32B:Currency code amount：U.S. Dollars Two Hundred and Eighteen Thousand Six Hundred and Forty Two (USD 218,642.00)39B:Maximum credit amount：Not exceeding U.S. Dollars Two Hundred and Eighteen Thousand Six Hundred and Forty Two (USD 218,642.00)40A:Form of documentary credit：Irrevocable41D:Available with . by .：With advising bank by negotiation42C:Drafts at：At sight for 100% invoice value42D:Drawen on us43P:Partial shipments：Permitted43T:Transhipments：Prohibited44A:On board/disp/taking charge：Shanghai, P.R.C.44B:For transportation to：Sydney, Australia44C:Latest date of shipment：June 30, 200345A:Description of goods and services12126 Pieces Bright Brand Wooden Toysas per contract No.DEF-101 dated MAY 10, 2003. CIF Sydney46A:Documents required 1. Signed commercial invoice in five (5) copies indicating the Purchase OrderNo. YZH1182 dated May 6, 2003.2. Packing list in five (5) copies indicating the composition of each package and certifying that all goods are packed in seaworthy wooden cases.3. Full set 3/3 clean on board ocean bill of lading, plus two (2) non-negotiable copies, issued to order of STANDARD CHARTERED BANK,SYDNEY BRANCH, notify the accountee, marked Freight Prepaid, dated latest June 30, 2003 and showing the documentary credit number.4. Insurance policy in duplicate for 120% CIF value covering Institute Cargo Clauses (A) and Institute War and Strike Clauses evidencing that claims are payable in Sydney in the currency of the draft and endorsed to the order of STANDARD CHARTERED BANK,SYDNEY BRANCH 5. Certificate of origin FORM A quoting both the invoice number and contract number.47A:Additional conditions 1. All shipping documents indicating the credit number, date and name of issuing bank as well as the invoice number and date2. Draft(s) drawn under this credit must be marked: Drawn under documentary credit No. SB-885421 of Standard chartered bank,Sydney Branch, dated May 20, 20033. This credit is subject to the Uniform Customs and Practice for Documentary Credits, 1993 Revision, International Chamber of Commerce Publication No. 500.48:Period of presentationDocuments must be presented for payment within 10 days after the date of shipment.49:Confirmation instructions：Without50:ApplicantGruze International Pty Ltd,P.O. Box 69,Oakleigh South 3167,3167,Vic,Australia 52A:Issuing bankSTANDARD CHARTERED BANK,SYDNEY BRANCH57D:Advise through bankSTANDARD CHARTERED BANK, SHANGHAI BRANCH59:BeneficiaryTIANCHENG IMP.& EXP.CORP, NO.213 JIANAN ROAD ,SHANGHAI 200432, CHINA71B:ChargesAll banking charges outside Sydney including reminbusing charges are on beneficiarys account72:Sender to receiver informationThis is an operative instrument, no mail confirmation to follow78:Instruction to pay/accept/negot. bankDocuments to be forwarded to us in one lot by courier- - - - - - - - - - - - - - - - - - - - - - - - - - Message Trailer - - - - - - - - - - - - - - - - - - - - MAC: ETQEDGG6894CHK: PUYRB234589单项选择题（每题1 分）1. 开证银行用（ c）的方式将信用证经过通知银行给受益人. A信开B快邮 C电开 2. 按付款期限分类，本信用证属于（a）: A即期信用证B远期信用证C假远期信用证3. GRUZE INTERNATIONAL PTY LTD 是这张信用证的（b ）A买方B开证申请人C进口商4. 这张信用证要求汇票上的付款人为: b ABANK OF CHINA, SHANGHAIBSTANDARD CHARTERED BANK,SYDNEY BRANCHCSTANDARD CHARTERED BANK,SHANGHAI BRANCH5. 该信用证允许受益人使用的最高金额是 a AUSD218,642.00BUSD240,506.20CUSD196,777.80. 这张信用证规定的偿付费用由（c）承担: A议付行B开证申请人C受益人7. 这信用证中规定的交单期限为 b A提单日后21天B提单日后10天C发票日后10天8.根据信用证规定，受益人需提交的提单（含副本）份数是（c）: A3份B8份C5份9.这张信用证项下的海运提单通常会由（b）首先背书： AGRUZE INTERNATIONAL PTY LTDBSTANDARD CHARTERED BANK,SYDNEY BRANCHCTIANCHENG IMP.& EXP.CORP10. 这张信用证项下受益人提交的提单上“通知人”一栏应该填上（a）: AGRUZE INTERNATIONAL PTY LTDBTIANCHENG IMP.& EXP.CORPCSTANDARD CHARTERED BANK,SYDNEY BRANCH11. 这张信用证规定如有货损应该用（c）赔付: A人民币B澳大利亚元C美元12.根据这张信用证，出口运费应该是（c）支付A到目的港后进口商B到目的港后出口商C离起运港前出口商13.根据信用证规定，其项下保险单据的保险金额为（a）。 A发票CIF货值的120%B发票CIF货值的20%C发票CIF货值的10%14. 这张信用证规定受益人需要提交保险单据可以是 （ b ） A暂保单B保险单C预约保单15. 这张信用证规定副本装船通知（c ） A作为单据提交到银行B直接寄给开证申请人C没有具体规定16. 这张信用证规定受益人需提交的单据（不包括汇票）共有: a A五种 B六种 C七种 17. 按照信用证的规定，受益人最可能在（a）向银行交单A5-Jul-03B19-May-03C26-Jul-0318. 按付款方式分类，这张信用证属于（c）A付款信用证B保兑信用证C议付信用证19. 这张信用证所遵循的国际惯例是bAINCOTERMS 2000BUCP500CURC52220. 信用证中规定的单据寄送至开证行方式是 （c ）A挂号航空邮件B航空普通邮件C特快专递四、报价核算：（共计30分）货号： G6239B汽枪订购数量：一个20英尺集装箱包装方式： 5支纸箱每个纸箱尺码：（长）118（宽）18（高）36厘米每个纸箱毛净重：24 / 17公斤核算数据国内采购成本：54元支（含税）各项出口费用：每个20英尺集装箱的国内包干费率为：￥860.00每个40英尺集装箱的国内包干费率为：￥1,400.00件杂货物拼箱海运费每运费吨为：US$62.00计费标准W/M海运20英尺集装箱的美元包箱费率是：US$1,400.00海运40英尺集装箱的美元包箱费率是：US$2,300.00定额费率为：4.00%银行贷款年利率为：(一年按360天计)9.00%银行费用率为：0.35%保险费率为：0.70%投保加成率为：10.00%增值税率为：17.00%退税率是：14.00%客户要求报价中包含的佣金率是：3.00%汇率为1美元兑换人民币元8.25贷款时间为：（天）30预期利润率：出口报价的10.00%核算要求：注意：请将保留4位小数的答案填在表格内，涂黑的三项保留2位小数 计算过程 计算结果1）实际成本(RMBY/PC.)54*(1+17%-14%)/(1+17%)47.53852）退税收入(RMBY/PC.)54/(1+17%)*14% 6.46153）贷款利息(RMBY/PC.)54*9%*30/360 0.4054）定额费(RMBY/PC.)54*4% 2.165）包干费(RMBY/PC.)860/(25000000/(118*18*36)/50.52766）海洋运费(RMBY/PC.)1400*8.25/(25000000/(118*18*36)/57.08597）保险费(RMBY/PC.)8.1463*110%*0.7%*8.250.51758）FOB报价(US$/PC.)(47.5385+0.405+2.16+0.5276)/(1-3%-0.35%-10%)/8.25 7.089）CFR报价 (US$/PC.)(47.5385+0.405+2.16+0.5276+7.0859)/(1-3%-0.35%-10%)/8.25 8.0710）CIF报价 (US$/PC.) (47.5385+0.405+2.16+0.5276+7.0859)/(1-110%*0.7%-3%-0.35%-10%)/8.258.15五、请根据下列谈判记录填制销售确认书（30分）货号/货名： NF91115TEA SET价格：CIFNEW YORK25.4美元/套数量：600套包装：4套装一纸箱货号/货名： NY10216KITCHEN WARE价格：CIFNEW YORK18美元/套数量：840套包装：2套装一纸箱货号/货名： NF8022DINNER WARE价格：CIFNEW YORK22美元/套数量：420套包装：1套装一纸箱其他成交条件装运期：二七年八月 保险：协会货物A险及战争险支付方式：提单日后30天付款信用证，7月底之前开到。备注：合同号码：TIANYU5201合同日期：2007年5月13日Art. No.Commodity & SpecificationsUnitQuantityUnit Price CIF NEW YORKAmountNF91115NY10216NF8022TEA SETKITCHEN WAR EDINNER WARESETSETSET600 840 420US$25.40 US$18.00 US$22.00US$ 15,240.00 US$15,120.00 US$9,240.00 US$39,600.00TOTAL CONTRACT VALUE:SAY U.S. DOLLARS THIRTY NINE THOUSAND AND SIX HUNDRED ONLYPACKING:NF91115to be packed in cartons of 4 sets each and tot