07年5月高级国际贸易业务员考试试卷及答案

.全国外经贸从业人员认证考试高级国际贸易业务员实务试卷2007年5月题目序号一二三四五总分核分人应得分数3220121224100实际得分得分评卷人复核人一、计算题（共32分）1买断汇率代理出口赢利计算（12分）北京仪表厂出口一批仪器，对外成交50000美元，委托北京新奥商务有限公司出口，增值税征退均为17%。议定买断汇率为9.08，2006年签订合同时100美元的人民币买入价为790.95元（2006/09/20），预定签订出口合同后，四个月后可收到退税款，到时100美元的人民币买入价为775.69元（2007/01/19）。（计算过程保留四位小数。）问题一：预计出口每美元受托方的毛利是多少？总的毛利是多少？问题二：实际收汇后出口每美元受托方的毛利是多少？总的毛利是多少？问题三：请就问题一和问题二的情况，就买断汇率代理出口赢利作出分析。2出口价格核算（20分）品名：E-Toy货号：SP9806计量单位：艘包装：纸箱包装方式：2pcs/ctn每个纸箱尺码：42cm（长）30cm（宽）40cm（高）每个纸箱毛重/净重：G.W.:49.80kgN.W.: 46.20kg报价数量200艘Conveyance: Qty/20 FCL: 1000pcs Qty/40 FCL: 2000pcsLCL核算数据采购成本：180元人民币艘（含增值税）出口费用：单位商品出口的包干费约为：￥2.5020英尺集装箱的包干费率为：￥750.0040英尺集装箱的包干费率为：￥1400.00件杂货拼箱海运费率为：（计费标准“M/ W”）U S60.00（每运费吨）20英尺集装箱的海运包箱费率为：US980.0040英尺集装箱的海运包箱费率为：US1700.00出口定额费率为：（按采购成本计）3.50%垫款周期为：45天银行贷款年利率为：（1年按360天计）6.00%海运货物保险费率为：0.70 %投保加成率为：10.00%增值税率为：17.00%出口退税率为：13.00%国外客户的佣金为：（按报价计）3.00%银行手续费率为：（按报价计）0.35%汇率为：（1美元兑换人民币）￥7.80预期利润：销售利润率为：10.00%要求：每一步计算都保留4位小数，且四舍五入。计算的每一步都填在下列表中。FOB报价、CFR报价和CIF报价均为美元/艘。计 算 项 目计 算 过 程计 算 结 果单位货物总体积货物总毛重实际成本退税收入贷款利息海洋运费海运保险费出口业务定额费包干费FOB报价CFR报价CIF报价得分评卷人复核人二、根据进口合同填制开证申请书（共20分）请根据以下开证要求和进口合同填制开证申请书，申请日期为2006年12月26日。开证申请人：大连东海进出口有限公司 开证银行：中国银行大连分行开证方式：SWIFT通 知 行：CITY NATIONAL BANK., NEW YORK SWIFT BIC：CITIUS33 所有单据一式三份，包括：1商业发票2装箱单3制造商出具的品质证明4海运提单，做成凭开证银行指示抬头5装船后24小时内发出的装运通知副本6保险单，按发票金额的110%投保一切险和战争险，按照中国人民保险公司1981年1月1日海运货物保险条款信用证有效期：2007年3月7日其他要求：装运港：芝加哥 CHICAGO目的港：大连 运输标志：DHIEJANOYNO.1-473DALIAN CHINA 联系人：祝嘉壮电 话ALIAN DONGHAI IMP. & EXP. CO., LTD.EAST TOWER, NO.68 ZHONGSHAN ROAD(E.1), DALIAN 116011 CHINA PERCHASE CONTRACT NO.SJ-63579 DATE:20-DEC-06 BUYER: DALIAN DONGHAI IMP. & EXP. CO., LTD. SELLER: JANOY CORPORATIONEAST TOWER, NO.68 ZHONGSHAN ROAD(E.1) 5888 S. ELLIS AVENUE CHICAGO,DALIAN 116011 CHINA IL 60637 , U.S.A. COMMODITY:ALUMINUM CASES ART.NO.SP568912QUANTITY:2365PCS G.W.5912.5KG/N.W.5439.5 KGPACKING: 473CTNS CONTALNER (40FCL)UNIT PRLCE:US$6.5 CIF DALIANAMOUNT:US$15372.50PAYMENT:BY IRREVOCABLE L/C AT SIGHTDELIVERY:SHIPMENT TO BE EFFECTED BEFORE FEB.28,2007REMARK.1. PARTIAL SHIPMENTS AND TRANSSHIPMENT NOT LLOWED2. THIRD PARTY DOCUMENTS ARE NOT ACCEPTABLE3. ALL DOCUMENTS MUST BE PRESENTED IN SELLERS COUNTRY WITHIN 15 DAYS AFTER B/L ISSUED BUT WITHLN VALIDITY OF L/C4. L/C IS ONLY AVAILABLE WITH THE ADVISING BANK BY NEGOTIATLON5. ADVISING BANK CITY NATIONAL BANK., NEW YORK 400 PARK AVE, NEW YORK, NY 10022, USA - +1 917-322-5200SWIFT BIC ：CITIUS33 SELLER: JANOY CORPORATIONBUYER: DALIAN DONGHAI IMP. & EXP. CO., LTD. RichardVogel 祝嘉壮 不可撤销信用证申请书APPLICATION FOR IRREVOCABLE DOCUMENTARY CREDITTO： Please establish by: (开证方法) Date： Applicant（full name and address）IRREVOCABLE DOCUMENTARY CREDIT No.Valid until Advising Bank:(If cannot specify, left for bank to fill)Beneficiary（full name and address）Amount (both in figures and words) Price term: Credit available with by against the documents detai1ed herein and beneficiarys draft(s) for the invoice valueat drawn on Documents required: (marked with ) Signed commercial Invoice in indicating L/C No. And Contract No. Full set of clean on board ocean Bills of Lading made out to marked and endorsed / showing freight amount notifying as well as China National Foreign Trade Transportation Corp. at destination. Air Waybills showing indicating freight amount and consigned to Forwarding agents Cargo Receipt consigned to Insurance Policy / Certificate in for of the invoice value showing claims payable in China in currency of the draft endorsed covering as per dated Packing List/Weight Memo in indicating quantity/gross and net weight of each package and packing conditions as called for by the L/C. Certificate of Quantity /Weight in Certificate of Quality in issued by Beneficiarys certified copy of Fax / Telex advising applicant within hours after shipment indicating Special Conditions: Evidencing Shipment of： Packing: Shipping Mark: Documents to be presented within days after the date of issuance of the transport document(s) but within the validity of this credit.Shipment from To lasted on Partial Shipments Allowed Not AllowedTransshipment Allowed Not AllowedDocuments issued earlier than L/C issuing date are not acceptable.All banking charges except issuing charge and acceptance commission if any are for account of beneficiary.For banks use only我公司承担本申请书背面所列责任及承诺，并保证按照办理。（申请人名称及印鉴章）RMB A/C No. USD or( )A/C No. 联系人： 电话：Seal and/or Signature checked byL/C Margin % checked byCredit Facility checked byEnt Ver App得分评卷人复核人三、改错题（根据销售合同审核信用证，指出信用证存在的问题并说明如何修改。共12分）（1）销售合同青岛环星进出口有限公司QINGDAO HUANXING IMP. & EXP. CO., LTD. NO.1005 Zhongshan Road(E.1), QINGDAO China 售 货 确 认 书 编号: SC0601260Tel: 0086SALES CONFIRMATION No. Fax:0086日期: Dec.,1,2006 DateTO Messrs: SAKULA CO.,LTD. ITC BUILDING 6TH FLOOR SUITE 602 1-8-4 CHOME ISOBE-DORI CHUO-KU KOBE JAPANTel：0081-78-362-1444Fax：0081-78-362-1445谨启者： 兹确认授予你方下列货品，其成交条款如下：Dear Sirs : We hereby confirm having sold to you the following goods on the terms and conditions as specified below:(1)货物名称及规格NAME OF COMMODITY AND SPECIFICATION(2)数量QUANTITY(3)单价UNIT PRICE(4)总价AMOUNT(1)MANS BELT 1) MATERIAL: PU 2) SIZE 100 4.8CM 3）OUTER PACKING: 150PCS/CTN (2)FASHION BELT1) SIZE:105 8CM 2)MATERIAL: PU, NEEDLE BUCKLE3)OUTER PACKING: 120PCS/CTN (3)DIAMANTE BELT 1) SIZE: 105 3.8CM2) MATERIAL: METALLIC PU WITH NEEDLE BUCKLE3)OUTER PACKING: 100PCS/CTN 3000PCS4800PCS500PCSCFR KOBEUSD12.00USD15.00USD30.00USD36000.00USD72000.00USD15000.00TOTALUSD123000.00TOTAL AMOUNT IN WORDS:SAY US DOLLARS ONE HUNDRED AND TWENTY THREE THOUSAND ONLY (5) 装运期限：TIME OF SHIPMENT: SHIPMENT TO BE EFFECTED BEFORE FEB.28,2007(6) 装运港：PORT OF LOADING: QINGDAO CHINA(7) 目的港：PORT OF DESTINATION：KOBE JAPAN(8) 分批装运： PARTIAL SHIPMENTS: NOT ALLOWED(9) 转船： TRANSSHIPMENT: NOT ALLOWED(10) 付款条件：TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALID FOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.(11)保险： INSURANCE: TO BE COVERED BY THE BUYER.(12) REMARKS: 5% MORE OR LESS LN QUANTITY AND AMOUNT IS ALLOWED.Confirmed by： 买 方 高 岛 卖 方 洪 坡THE BUYER THE SELLER（2）信用证2006DEC25 15:55:52 LOGICAL TERMINAL POO5MT700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001RUNC SWPR3UMR 00182387MAGACK DWS7651 AUTH OK, KEY B19604214FAEA9B2, BKCHCNBJ SAIB JPJT RECORDBASIC HEADER F 01 BKCHCNBJA300 81 18 157214APPLICATION HEADER 0 700 1547 061225 SAIBJPJTCXXX 3846 992024 050225 1447*ASAHI BANK LTD, *TOKYOUSER HEADER SERVICE CODE 103:BANK PRIORITY 113:MSG USER REF. 108:INFO. FROM CI 115:SEQUENCE OF TOTAL *27 :1/1FORM OF DOC, CREDIT *40 :REVOCABLEDOC, CREDIT NUMBER *20 :LC-788-392328DATE OF ISSUE *31C :061225EXPIRY *31D :DATE 070215PLACE IN THE COUNTRY OF THE APPLICANTAPPLICANT *50 : SAKULAN CO.,LTD.ITC BUILDING 6TH FLOOR SUITE 602 1-8-4CHOME ISOBE-DORI CHUO-KU KOBE JAPANBENEFICIARY *59 : QINGDAO HUANXING IMP. & EXP. CO., LTD. NO.1005 ZHONGSHAN ROAD(E.1), QINGDAO CHINA AMOUNT *32B :CURRENCY USD AMOUNT 123000,00MAX. CREDIT AMOUNT *39 :UP TOAVAILABLE WITH/BY *41D :ANY BANKBY NEGOTIATIONDRAFTS AT . *42C :DRAFTS AT SIGHT FOR FULL INVOICE VALUEDRAWEE *42A :*ASAHI BANK LTD, *TOKYOPARTIAL SHIPMENTS *43P : NOT ALLOWEDTRANSSHIPMENT *43T : ALLOWEDLOADING IN CHARGE *44A :SHIPMENT FROM CHINESE PORT(S)FOR TRANSPORT TO .*44B :TO TOKYO, JAPANLATEST DATE OF SHIP.*44C :070130DESCRIPT. OF GOODS *45A :(1)MANS BELT 3100PCS USD12.001) MATERIAL: PU 2) SIZE 100 4.8CM 3）OUTER PACKING: 150PCS/CTN (2)FASHION BELT 4800PCS USD15.001) SIZE:105 8CM 2)MATERIAL: PU, NEEDLE BUCKLE3)OUTER PACKING: 120PCS/CTN (3)DIAMANTE BELT 550PCS USD30.001) SIZE: 105 3.8CM2) MATERIAL: METALLIC PU WITH NEEDLE BUCKLE3)OUTER PACKING: 100PCS/CTN PRICE TERM: CIFDOCUMENTS REQUIRED *46A + 3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF ADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT+ ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATING CONTRACT NO.+ INSURANCE POLICY OR CERTIFICATE, ENDORSED IN BLANK, FOR 110PCT OF THE INVOICE VALUEINCLUDING: THE INSTITUTE CARGO CLAUSES (A), THE INSTITUTE WAR CLAUSES AND THE INSTITUTE STRIKES, RIOTS AND CIVIL MOTIONS CLAUSES, INSURANCE CLAIMS TO BE PAYABLE IN JAPAN+ CERTIFICATE OF ORIGIN IN 1 ORIGINAL AND 1 COPY.+ PACKING LIST IN 3 FOLD+ WEIGHT LIST IN 3 FOLDADDITIONAL COND. *47 1. T.T. REIMBURSEMENT IS PROHIBITED.2. 10PCT MORE OR LESS IN QUANTITY ACCEPTABLE.3. THE GOODS TO BE PACKED IN STRONG EXPORT CARTONS.DETAILS OF CHARGES *71B :ALL BANKING CHARGES OUTSIDE JAPAN INCLUDING REIMBURSEMENT COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY.PRESENTATION PERIOD *48 :DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.CONFIRMATION *49 :WITHOUTINSTRUCTIONS *78:THIS CREDIT IS NON-OPERATIVE UNLESS THE OPENING BANK GIVE FURTHER ADVISE.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US (INTL OPERATIONS CENTER MAIL ADDRESS: C.P.O.BOX NO. 800 TOKYO 100-91 JAPAN) IN TWO CONSECUTIVE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REIMBURSE THE NEGOTIATING BANK IN ACCORDANCE WITH THEIR INSTRUCTIONS.TRAILER :ORDER IS MAC:3CDFF763CHK:8A1AA1203070序 号存 在 问 题修 改得分评卷人复核人四、简述题（12分）题目：试分析来料加工和进料加工的异同点得分评卷人复核人五、案例分析（共24分）（一）进口代理案例分析（12分）某外贸公司接受国内一物资公司的委托，与其指定的香港公司签订了进口钢材的合同。价格、交货期、开证时间、开证保证金、代理费等主要内容均在代理协议中一一明确。在收到物资公司的开证保证金(信用证金额的15%)后，外贸公司通过当地中国银行向外开出了远期信用证。很快外商通过银行就寄来了信用证项下的全套单据。根据代理协议的规定，外贸公司将全套单据复印件交物资公司审核并由其确认。之后，外贸公司向银行承兑并取得了提单。当外贸公司要求支付余款时，物资公司称资金一时周转困难，要求外贸公司予以宽限，并保证在外贸公司对外付款前几天付清余款，外贸公司于是将提单交给了物资公司。可承兑期满后，物资公司分文未付，而外贸公司却不得不对外支付信用证的全额。等回过来去找物资公司，却已是人去楼空。经了解，该公司早已欠下巨额外债，而外商是与其有多年关系的朋友。他们的“合作”使得外贸公司遭受了巨额损失。请分析：1在上述例子中，可承兑期满后，物资公司分文未付，而外贸公司可否不对外支付信用证的全额？2从上述例子看，外贸公司从开出信用证和最后付款之间，其风险点主要有哪些？3外贸公司在接收委托进口的情况下，一般应该注意哪些方面的事项？（二）出口代理案例分析（12分）某外贸公司与箱包加工厂签订了一份出口代理协议。该工厂生产箱包后，由外贸公司向其指定的外商出口。在出口合同签订后，外商如期开来了即期不可撤销信用证。当外贸公司通知工厂备货履约时，工厂称因资金周转困难，需外贸公司协助解决购买原材料的流动资金。工厂提出希望外贸公司用信用证进行贸易融资，将融资的资金供工厂生产之用。经协商，外贸公司同意以信用证向银行申请打包贷款。可工厂收到款项后并未及时安排生产，虽经外贸公司再三催促，但直至交货期，工厂也未能将货物备齐。结果，外贸公司因无法履行出口合同而遭外商索赔，而工厂此时已关门歇业。请分析：1什么是打包贷款？打包贷款有什么作用？2此笔业务的打包贷款货款如何解决？3在此项业务中，因为外贸公司是代理方，工厂是委托人，因为工厂关闭无法履行合同，外贸公司有什么责任？外贸公司在出口代理合同中承担哪些责任？4外贸公司在接收委托出口的情况下，一般应该注意哪些方面的事项？高级国际贸易业务员实务考试试卷（考试编号：0701）一、计算题1买断汇率代理出口赢利计算（共12分）问题一：预计出口每美元受托方的毛利是多少？总的毛利是多少？解： （1.17-出口退税率）买断汇率出口每美元毛利=外汇买入价- 1.17 （1.17-17%）9.08出口每美元毛利=7.9095- = 0.1488（元/美元） （2分） 1.17总的毛利=500000.1488=7440元 （2分）问题二：实际收汇后出口每美元受托方的毛利是多少？总的毛利是多少？解： （1.17-出口退税率）买断汇率出口每美元毛利=外汇买入价- 1.17 （1.17-17%）9.08出口每美元毛利=7.7569- = -0.0038（元/美元） （2分） 1.17总的毛利=50000（-0.0038）= -190元 （2分）问题三：请就问题一和问题二的情况，就买断汇率代理出口赢利作出分析。（1）代理买断制中的买断汇率对受托方而言有一个上限，即受托方的盈亏临界点。如高于上限受托方就没有利润。 （1分）（2）买断汇率的上限由银行外汇买入价和货物出口退税率两个因素决定。 （1分）（3）在2007年01月19日时，买断汇率的上限=7.75691.17（1.17-17%）=9.075573，而议定买断汇率为9.08，9.089.075573，因此该比业务发生亏损。（2分）2出口价格核算（20分）计算项目计算过程结果单位货物总体积200/2 （42 30 40）/10000005.04立方米货物总毛重200/2 49.8/10004.98公吨实际成本180 （1+17-13）/（1+17）160人民币元/艘退税收入180 13/（1+17）20人民币元/艘贷款利息180 6 45/3601.35人民币元/艘海洋运费5.04 60/200 7.8011.7936人民币元/艘海运保险费27.1613（1+10）0.7 7.81.6313人民币元/艘出口业务定额费180 3.506.30人民币元包干费2.50人民币元FOB报价（160+1.35+6.30+2.5）/（1-3-0.35-10）/7.8=170.15/0.8665/7.825.1750美元/艘CFR报价（160+1.35+6.30+2.5+11.7936）/（1-3-0.35-10）/7.8=181.9436/0.8665/7.826.9199美元/艘CIF报价（160+1.35+6.30+2.5+11.7936）/1-（1+10） 0.70-3-0.35-10/7.8=181.9436/0.8588/7.827.1613美元/艘二、根据进口合同填制开证申请书（20分）不可撤销信用证申请书APPLICATION FOR IRREVOCABLE DOCUMENTARY CREDITTO：BANK OF CHINA DALIAN BR. Please establish by: SWIFT (开证方法) Date：20-DEC-06Applicant（full name and address）DALIAN DONGHAI IMP. & EXP. CO., LTD.EAST TOWER, NO.68 ZHONGSHAN ROAD(E.1)DALIAN 116011 CHINAIRREVOCABLE DOCUMENTARY CREDIT No.Valid IN USA until 7-MAR-07Advising Bank:(If cannot specify, left for bank to fill)CITY NATIONAL BANK., NEW YORK400 PARK AVE, NEW YORK, NY 10022, USA - +1 917-322-5200SWIFT BIC ： CITIUS33 Beneficiary（full name and address）JANOY CORPORATION5888 S. ELLIS AVENUE CHICAGO,IL 60637 , U.S.A.Amount (both in figures and words) US$15372.50SAY US DOLLARS FIFTEEN THOUSAND THREE HUNDRED AND SEVENTY TWO AND POINT FIFTY ONLYPrice term: CIF DALIAN Credit available with ADVISING BANK ONLY by NEGOTIATIONagainst the documents detai1ed herein and beneficiarys draft(s) for 100 the invoice valueat SIGHT drawn on BANK OF CHINA DALIAN BR Documents required: (marked with ) Signed commercial Invoice in 3 COPYS indicating L/C No. And Contract No. Full set of clean on board ocean Bills of Lading made out to ORDER OF ISSUING BANK markedFREIGHT PREPAID and endorsed / showing freight amount notifying APPLICANTas well as China National Foreign Trade Transportation Corp. at destination. Air Waybills showing indicating freight amount and consigned to Forwarding agents Cargo Receipt consigned to Insurance Policy / Certificate in TRIPLICATE for 110 of the invoice value showing claims payable in China in currency of the draft endorsed IN BLANK covering ALL RISKS AND WAR RISKSas per OCEAN MARINE CARGO CLAUSE OF PICC dated 1/1/1981 Packing List/Weight Memo in 3 COPYS indicating quantity/gross and net weight of each package and packing conditions as called for by the L/C. Certificate of Quantity /Weight in Certificate of Quality in 3 COPYS issued by manufacture Beneficiarys certified copy of Fax / Telex advising applicant within 24 hours after shipment indicating SHIPMENT DETAILS Special Conditions: Third party documents are not acceptableEvidencing Shipment of GOODS: ALUMINUM CASES ART.NO.SP568912QUANTLTY: 2365PCS UNIT PRLCE: US$6.5 CIF DALIANPacking: G.W. 5912.5KG/N.W. 5439.5 KG 473CTNS CONTALNER (40FCL)Shipping Mark: DHIE/ JANOY/NO.1-368/ DALIAN CHINADocuments to be presented within 15 days after the date of issuance of the transport document(s) but within the validity of this credit.Shipment from CHICAGO, USATo DALIAN,CHINA lasted on FEB.28,2007Partial Shipments Allowed Not AllowedTransshipment Allowed Not AllowedDocuments issued earlier than L/C issuing date are not acceptable.All banking charges except issuing charge