2008年理论与操作真题及答案

1、座位号总分复查人 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2:004:00）题 号一二三四五六总 分阅卷组长得 分得 分评卷人复查人一、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 1 140 000的总预算购买2台新的意大利产的GGG牌剑杆织机Rapier Loom（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ITMM Ltd.进口, 并要求其报价。2008年3月25日，该公司收到ITMM Ltd.报价如下

2、：单价为EUR40 000.00 /set FOB Genoa, 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，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RMB2000，内陆运输费RMB4000，银行费用按开证金额0.15%计，其他费用合计RMB2000，欧元牌价为EUR1=RMB10.90/11.00。1如果接受ITMM Ltd.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）

3、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）=411008%=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+400000.15%11 +(2000+

4、4000+2000) 2（1分）=.56+4000=.56元/台（1分）元/台(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ITMM Ltd.回函，接受ITMM Ltd.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）得 分评卷人复查人二、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

5、识，并签署合同条款如下：CONTRACTContract No: JH08009 Date of Signature: Mar. 28, 2008 The Buyer: Shenyang Jiahao Fabric Weaving Co., Ltd.Address: No. 23 Nanjing Rd. Shenyang, ChinaThe Seller: ITMM Ltd.Address: No. 19 Wang Hoi Rd. Kowloon Bay, Kowloon, Hong KongThis Contract is made by and between the Buyer and

6、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：1. Description of Goods: GGG Rapier Loom 1900mm working width2. Quantity: 2 sets3. Unit Price: EUR40 000.00 /set FOB Genoa, Italy4. Total Value:

7、EUR80 000.00 (Say in Euro Eighty Thousand only)5. Country of Origin and Manufacturer: Italy/GGGTECH6. Packing: The Seller shall undertake to pack the goods in container with skid packing suitable for long distance ocean transportation, and be liable for any rust, damage and loss attributable to inad

8、equate or improper protective measure taken by the Seller in regard to the packing.7. Shipping Mark: JH08009DALIAN, CHINA8. Time of Shipment: All 2 sets rapier looms will be shipped within May 31, 2008, subject to the L/C opening not later than Apr. 15, 2008. Partial shipment and transshipment are p

9、rohibited.9. Port of Shipment and Destination: From Genoa, Italy to Dalian, China10. Insurance: Shipment insurance shall be covered by the Buyer.11. Terms of Payment: The Buyer shall open 100% L/C at 90 days after sight in favor of the Seller and remaining valid for negotiation in Hong Kong for furt

10、her 15 days after the effected shipment. Advising bank: Intesa Sanpaolo S.P.A., Hong Kong Branch, Hong Kong, SWIFT: IBSPHKHHXXXXN12. Documents: a. Full set of clean on board ocean Bills of Lading marked freight to collect and made out to order, blank endorsed, and notify the Buyer b. Invoice in quin

11、tuplicate indicating contract number c. Packing List in quintuplicate d. Certificate of Quality and Quantity in duplicate issued by the Manufacturer e. Certificate of Italian Origin in 1 copy issued by Manufacturer f. A copy of the fax to the Buyer, advising the shipment details within three working

12、 days after it is effectedNote: The Seller shall send within 10 working days one copy each of the above mentioned documents, with the exception of Item(f) of this Clause, to the Buyer.13. Guarantee of Quality: The Seller shall guarantee that the goods, when correctly mounted and properly operated an

13、d maintained, shall give satisfactory performance for a period of 12 months from the date of its commissioning but not later than 18 months after B/L date. 14. Inspection and Claims: (1) After the arrival of the goods at the port of destination, the Buyer shall apply to the China Entry-Exit Inspecti

14、on and Quarantine Bureau (CIQ) for a preliminary inspection in respect of the quality, specification and quantity of the goods and a Survey Report shall be issued by CIQ. If discrepancies are found by CIQ regarding specifications, and/or the quantity, except when the responsibilities lie with the in

15、surance company or shipping company, the Buyer shall, within 120 days after arrival of the goods at the port of destination, have the right to reject the goods or to lodge a claim against the Seller.(2) Should the quality and specifications of the goods not be in conformity with the contract, or sho

16、uld the goods prove defective within the guarantee period stipulated in Clause 13 for any reason, including latent defects or the use of unsuitable material, the Buyer shall arrange for a survey to be carried out by CIQ and shall have the right to lodge a claim against the Seller on the strength of

17、the Survey Report.15. Banking Charges: All banking charges outside the opening bank are for the Sellers account.16. Other Terms: (omitted)This contract is made in two originals, one original for each party in witness thereof.THE BUYER: SHENYANG JIAHAO FABRIC WEAVING CO., LTD. 李嘉豪 THE SELLER: ITMM LT

18、D. 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）22008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）IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO:Agricultural Bank of China, Shenyang BranchDate:Apr. 1, 2008（ ）Issue by airmail Credit No.（ ）With brief advice

19、 by teletransmission（）Issue by teletransmission （0.5分）Date and place of expiry （ ）Issue by expressJUN 15, 2008, in Hong Kong（0.5分）ApplicantBeneficiaryShenyang Jiahao Fabric Weaving Co., Ltd.No. 23 Nanjing Rd. Shenyang, China（0.5分）ITMM Ltd.No. 19 Wang Hoi Rd. Kowloon Bay, Kowloon, Hong Kong（0.5分）Advi

20、sing BankAmount: EUR80 000.00（0.5分）Intesa Sanpaolo S.P.A., Hong Kong Branch, Hong Kong, SWIFT: IBSPHKHHXXXXN（0.5分）Say: Euro Eighty Thousand only（0.5分）Partial shipmentsTransshipmentCredit available with any bank in Hong Kong（0.5分） （ ）allowed（）not allowed（0.5分）（ ）allowed （）not allowed（0.5分）By（ ）sight

21、payment （ ）acceptance （）negotiation（0.5分）（ ）deferred payment atagainst the documents detailed herein（）and beneficiarys draft(s) for 100 %（0.5分） of invoice value at 90 days after sight（0.5分）drawn on issuing bank （0.5分） Loading on board:Genoa, Italy（0.5分）not later than May 31, 2008（0.5分）For transporta

22、tion to: Dalian, China（0.5分）（）FOB（0.5分）（ ）CFR（ ）CIF（ ）other termsDocuments required: (marked with X)1.（）Signed commercial invoice in 5 （0.5分） copies indicating L/C No. and Contract No. JH08009 （0.5分）2.（）Full set of clean on board Bills of Lading made out to order and blank endorsed, marked “freight

23、（0.5分） to collect / prepaid” notifying the applicant （0.5分） （ ）Airway bills/cargo receipt/copy of railway bills issued by showing “freight to collect/ prepaid” indicating freight amount and consigned to_3.（ ）Insurance Policy/Certificate in for of the invoice value blank endorsed, covering_ _4.（）Pack

24、ing List/Weight Memo in 5 （0.5分）copies indicating quantity, gross and net weights of each package.5.（）Certificate of Quantity and/or Quality in 2 （0.5分）copies issued by _the Manufacturer（0.5分）.6.（）Certificate of Italian （0.5分）Origin in 1（0.5分） copies issued by the Manufacturer （0.5分）.7.（）Beneficiary

25、s certified copy of fax send to the applicant within three working（0.5分）days after shipment advising L/C No., name of vessel, date of shipment, name, quantity, weight and value of goods.（ ）Other documents, if anyDescription of goods:GGG Rapier Loom 1900mm working width（0.5分）, 2 sets, （0.5分） EUR40 00

26、0.00 /set FOB Genoa, Italy（0.5分）, Additional instructions:1.（）All banking charges outside the opening bank are for beneficiarys account. （0.5分）2.（）Documents must be presented within 15 （0.5分）days after date of shipment but within the validity of this credit （ ）Other terms, if any STAMP OF APPLICANT:

27、沈阳嘉豪纺织品织造有限公司李嘉豪IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO:Agricultural Bank of China, Shenyang BranchDate:Apr. 1, 2008（ ）Issue by airmail Credit No.（ ）With brief advice by teletransmission（）Issue by teletransmission （0.5分）Date and place of expiry （ ）Issue by expressJUN 15, 2008, in Hong Kong（0.5分

28、）ApplicantBeneficiaryShenyang Jiahao Fabric Weaving Co., Ltd.No. 23 Nanjing Rd. Shenyang, China（0.5分）ITMM Ltd.No. 19 Wang Hoi Rd. Kowloon Bay, Kowloon, Hong Kong（0.5分）Advising BankAmount: EUR80 000.00（0.5分）Intesa Sanpaolo S.P.A., Hong Kong Branch, Hong Kong, SWIFT: IBSPHKHHXXXXN（0.5分）Say: Euro Eight

29、y Thousand only（0.5分）Partial shipmentsTransshipmentCredit available with any bank in Hong Kong（0.5分） （ ）allowed（）not allowed（0.5分）（ ）allowed （）not allowed（0.5分）By（ ）sight payment （ ）acceptance （）negotiation（0.5分）（ ）deferred payment atagainst the documents detailed herein（）and beneficiarys draft(s) f

30、or 100 %（0.5分） of invoice value at 90 days after sight（0.5分）drawn on issuing bank （0.5分） Loading on board:Genoa, Italy（0.5分）not later than May 31, 2008（0.5分）For transportation to: Dalian, China（0.5分）（）FOB（0.5分）（ ）CFR（ ）CIF（ ）other termsIRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO:Agricultural Bank o

31、f China, Shenyang BranchDate:Apr. 1, 2008（ ）Issue by airmail Credit No.（ ）With brief advice by teletransmission（）Issue by teletransmission （0.5分）Date and place of expiry （ ）Issue by expressJUN 15, 2008, in Hong Kong（0.5分）ApplicantBeneficiaryShenyang Jiahao Fabric Weaving Co., Ltd.No. 23 Nanjing Rd.

32、Shenyang, China（0.5分）ITMM Ltd.No. 19 Wang Hoi Rd. Kowloon Bay, Kowloon, Hong Kong（0.5分）Advising BankAmount: EUR80 000.00（0.5分）Intesa Sanpaolo S.P.A., Hong Kong Branch, Hong Kong, SWIFT: IBSPHKHHXXXXN（0.5分）Say: Euro Eighty Thousand only（0.5分）Partial shipmentsTransshipmentCredit available with any ban

33、k in Hong Kong（0.5分） Description of goods:Additional instructions:1.（ ）All banking charges outside the opening bank are for beneficiarys account.2.（ ）Documents must be presented within days after date of shipment but within the validity of this credit （ ）Other terms, if any STAMP OF APPLICANT:沈阳嘉豪纺织

34、品织造有限公司李嘉豪得 分评卷人复查人三、其他进口业务操作（共15分）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。2008年4月4日，中国农业银行沈阳分行开出信用证。4月28日，ITMM Ltd.通知沈阳嘉豪纺织品织造有限公司预计7天内能发货。外贸业务员JACK通过兆荣国际货代公司订了东方海外Orient Overseas Container Line Ltd.班轮的舱位，航次为06W20，船名为WAN HAI 603，5月9日在意大利热那亚港装船。兆荣国际货代公司在热那亚港代理商的信息：名称：KUK International Freight Forwarding Co.,

35、Ltd. 地址：No.45 Jim Rd. Genoa, Italy联系人：Henry 电话：0039-419-891-0088 传真：0039-419-891-00771请你代外贸业务员JACK用英文书写如下的装船指示：（5分）Dear Sir,We are pleased to inform you that we have booked space（1分） according to the order No. JH08009 covering GGG Rapier Loom 1900mm working width （1分）estimated time of departure from

36、 Genoa, Italy on May 9, 2008（1分） via WAN HAI 603, V. 06W20. （1分）Forwarder Agency in Genoa, Italy: KUK International Freight Forwarding Co., Ltd. Address: No.45 Jim Rd. Genoa, ItalyContact Person: HenryTel：0039-419-891-0088Fax：0039-419-891-0077（1分）Proper arrangements of shipment will be appreciatedBe

37、st regards,Jack25月23日，该公司收到开证行的到单通知书和单据副本，要求在5月30日前做出是否承兑汇票的答复。否则，将于5月30日对外承兑，不再另行通知。请问：（1）该公司为什么必须要在5月30日前做出是否承兑汇票的答复？（2分）（1）因为开证行合理审单时间是收到单据次日起的5个工作日（1分），加上双休日，刚好1周。（1分）（2）外贸业务员JACK在此期间除了审核单据之外，还需要做哪些工作？（2分）（2）还需调查提单的真实性（1分）和到货情况。（1分）3该公司同意开证行承兑汇票后，取单提货并对机器进行安装和调试。该机器正常运行35天后出现故障，该公司通知供应商前来维修，但供应商

38、一直未派人前来修复。在汇票承兑后的第90天，该公司要求开证行以产品质量达不到合同要求为由拒付。请问开证行能否拒付，为什么？外贸业务员JACK面对此种情况该采取哪些措施挽回公司损失？你如果做这笔业务，从中可以吸取哪些教训。（6分）（1）开证行不能拒付，（1分）因为开证行只处理单据，不处理货物或履约行为，只有单据不符合信用证要求时才能拒付；（1分）（2）根据合同规定，外贸业务员JACK应向中国出入境检验检疫局申请对机器进行检查，并出具检查报告（1分），在质保期内向出口商索赔损失；（1分）（3）从中可以吸取教训，不应该采取凭交单全额支付货款的信用证支付方式，（1分）应该采用10%左右余款在质保期后支

39、付，或由出口商银行开给我方一份质保保函，从而使我方权益得到保障。（1分）得 分评卷人复查人四、出口报价核算与发盘操作（共15分）根据以下业务背景资料，回答相关问题。福建新隆进出口有限公司（Fujian Xinlong I/E Co., Ltd.）是一家流通型外贸企业。2008年4月8日，该公司外贸业务员赵萍收到来自加拿大客户LK Footwear Inc.的电子邮件，内容如下：Dear Miss Zhao,We are interested in your Pac Boots Style No.NM1048, which is displayed at the last Canton Fair

40、. Please quote us the price on FOB Xiamen, CFR Vancouver, Canada seperately and payment by T/T against the fax of B/L.Looking forward to your early reply.Best regards,AnneNM1048赵萍立即通知雪地靴的供应商福州红景制鞋厂报价，次日收到其报价如下：雪地靴，最低起订量1200双，RMB93.6元/双（含税价），增值税税率为17%，每双装1个纸盒，每6盒装一个标准出口纸箱，纸箱尺寸为70厘米45厘米40厘米，每箱毛重为12千克，

41、净重为10千克，1200双装120FCL，月生产能力为5000双，交货时全额付款，工厂交货。1经查询，该雪地靴的H.S.编码为，监管证件代码为B，出口退税税率为11%；若4月9日的美元牌价按USD1=RMB6.988/ 7.016计，为了防范美元贬值的汇率风险，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；国内运费为RMB2400/20FCL，其他所有国内费用为采购成本的3%；厦门至温哥华的海运费为USD1560/20FCL；预期成本利润率为10%。请核算每双雪地靴的出口报价。（计算过程中的数值要保留到小数点后3位，最后保留到小数点后2位。）（8分）出口退税额=采购成本

42、（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=24001200+93.63%=2+2.808=4.808元/双（1分）国外运费=15601200=1.3美元/双（1分）出口利润=93.610%=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=RMB6.808(6.988-0.18) （1分）FOB Xiamen =出口成本+国内费用+出

43、口利润=(84.8+4.808+9.36) 6.808=14.54美元/双（1分）CFR Vancouver =14.54+1.3=15.84美元/双（1分）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4月15日前复到有效。装运期为签订合同后60天内。（7分）Dear Anne,Thanks for your inquiry on Apr. 8，2008. Our offer is as follows：（0.5分） Pac Boots Style No.NM1048（0.5分） Packing：packed in 1pair/box , then 6 boxes

44、/carton（1分） Unit price: USD14.54/pair FOB Xiamen（0.5分）USD15.84/ pair CFR Vancouver, Canada（0.5分） Minimum Order Quantity: 1200 pairs（1分） Payment: by T/T against the fax of B/L. （1分） Shipment: within 60 days after the contract date. （1分）This offer is valid subject to your reply here before Apr. 15, 20

45、08. （1分）Awaiting your early reply. Best wishes,Zhaoping得 分评卷人复查人五、签订出口合同操作（共15分）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，双方于2008年4月22日达成如下合同条款：单价：USD15.50/双 CFR Vancouver, Canada数量：4800双支付：买方在收到卖方银行开立30%合同金额的预付款保函后，电汇支付30%货款，凭提单传真件电汇支付70%货款。汇入行：中国银行福建省分行 SWIFT CODE: BKCHCNBJ720收款人：福建新隆进出口有限公司账 号：装运：收到30%预付款后

46、的90天内装运，允许转运，允许分批装运。请在以下标注序号的栏目内，用英文填写以下合同条款的相应内容，使其成为一份完整的出口合同。SALES CONTRACTNO：XL0798 DATE: APR. 22, 2008THE SELLER: Fujian Xinlong I/E Co., Ltd. THE BUYER: LK Footwear Inc.No. 99 Yanan Rd., Fuzhou No. 876 Walk Rd., VancouverChina CanadaThis Contract is made by and between the Buyer and Seller, wh

47、ereby 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 PriceAmount（1）Pac Boots Style No.NM1048（1分）（2）4800pairs（1分）（3）CFR Vancouver, CanadaUSD15.50/pair（1分）（4）USD74400.00（1分

48、）Total4800pairsUSD74400.00Total Contract Value: （5）U.S.Dollars seventy four thousand four hundred only. （1分）PACKING:（6） packed in 1pair/box , then 6 boxes/carton （1分） TIME OF SHIPMENT: （7） within 90 days after receiving the 30% of contract value by T/T In advance, （1分） PORT OF LOADING: （8） Xiamen, C

49、hina. （1分） PORT OF DESTINATION: （9） Vancouver, Canada （1分） Transshipment is（10） allowed （1分） and partial shipment is（11） is allowed （1分） .INSURANCE: Covered by the buyer.TERMS OF PAYMENT:（12） 30% of proceeds payable by T/T, （1分） after the buyer received the advance payment guarantee （1分）issued by th

50、e sellers bank for 30% of proceeds; （1分）70% of proceeds payable by T/T against the fax copy of B/L. （1分） BENEFICIARY BANK: Bank of China, Fujian Branch SWIFT CODE: BKCHCNBJ720NAME: Fujian Xinlong I/E Co., Ltd.A/C NO: REMARKS:This contract is made in two original copies and becomes valid after both p

51、arties signature, one copy to be held by each party. Signed by: THE SELLER: THE BUYER:得 分评卷人复查人六、出口履约操作（共20分）根据前面第一、二大题和以下业务背景资料，回答相关问题。12008年4月23日，福建新隆进出口有限公司外贸业务员赵萍填制好保函申请书，备齐相关资料，并交纳全额保证金，向中国银行福建省分行申请开立保函。2008年4月25日，中国银行福建省分行通过审核，同意福建新隆进出口有限公司开立保函的申请，内容如下：LETTER OF GUARANTEETo: LK Footwear Inc. D

52、ate of Issue: Apr. 25, 2008 No. 876 Walk Rd., Vancouver, CanadaDear Sirs,Re: Our Irrevocable Guarantee No. 9999We have been informed that Fujian Xinlong I/E Co., Ltd. (hereinafter called “the Principal”) has entered into the contract No. XL0798 dated Apr. 22, 2008 with you, for the supply of Pac Boo

53、ts.Furthermore, we understand that, according to the conditions of the contract, you are required to make an advance payment to the Principal of amount USD22 320.00, being 30% of the total price against an advance payment guarantee.This being stated, we, Bank of China, Fujian Branch (address: No. 13

54、6 Wusi Road, Fuzhou, , China), hereby irrevocably undertake to pay you, upon your first demand, any sum not exceeding USD22 320.00 (In words: United States Dollars twenty two thousand three hundred and twenty only.), upon our receipt of your duly signed demand for payment in writing stating that the Principal is in breach of his obligation(s) under the contract.For the purpose of identification，your written request for payment has to be pres