国际贸易业务员练习题答案

1、国际贸易业务员练习题答案一、流程题汇出行汇入行（1） 申请 汇款 （2）寄出信汇委托书（3）通知已汇出款项 （4） 解付 款项汇款人收款人二、简述题进料加工的主要特点有：1）外汇购买、产品外销。加工贸易经营单位用外汇从国外购买进口原料，加工成品后由加工贸易经营单位负责外销。2）自行生产、自行销售。加工贸易经营单位进口料件后自行决定产品生产的数量、规格、款式，根据国际市场情况自行选择产品销售对象和价格。3）自负盈亏，风险自担。由于进口料件是以对外买断的形式出现的（客供主、辅料除外），其产权归加工贸易经营企业所有，因此，加工贸易经营单位在完全自行决定进料、储存、生产、销售的同时也自负盈亏，自担风险

2、。三、计算题 1出口成本核算解：出口换汇成本=574980+574980×6-574980/（1+17）×13 ÷（85500-1540-440）=545592.10÷83520=6.53元（人民币）答：该批商品的出口换汇成本为6.53人民币元。2含佣价计算解：本题已知CIF净价为850美元，佣金率为4，可将其代入求含佣价的公式：含佣价=净价÷（1-含佣率）=850÷（1-4%）=885.42美元答：中方改报含佣价应为885.42美元。四、阅读以下信用证，做选择填空。（1）A （2）C （3）B （4）A （5）A（6）A （7）B

3、（8）B （9）A （10）C五、单证制作题1. Goods consigned from (Exporter's business name, ad-dress, country)SHANGHAI EAST BEST INTERNATIONAL BUSINESS DEVELOPMENT CO., LTD.ROOM 26C-D EAST TOWER NO.668 EAST BEIJING RD. SHANGHAI CHINAReference No.GENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined decla

4、ration and certificate)FORM AIssued in THE PEOPLE'S REPUBLIC OF CHINA(country) See Notes overleaf2.Goods consigned to (Consignee's name, address, country)QEILERS INC.505 BAY STREET, 10/FL.,TORONTO, ONTARIOCANADA M5H 2Y43.Means of transport and route (as far as known)FROM SHANGHAI, CHINA TO V

5、ANCOUVER, CANADA BY VESSEL4.For official use5.Itemnum-ber16.Marks and numbers of packagesSEE ATTACHMENT7.Number and kind of packages; description of goodsONE HUNDRED AND SEVENTY SIX (176) CTNS OF FOOTWEAR(PU UPPER WITH PU SOLE)P.O. NO.:527983DEPT NO.:269SKU NO.:28697050L/C NO.:DC HTO644325* 8.Origin

6、criterion(see Notes overleaf) “P” ”9.Grossweightor otherquantity1066PAIRS10.Numberand date ofinvoicesIEB030300530OCT.27,200511.CertificationIt is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.SHANGHAI,OCT.28, 2005-Place and date, signature and

7、 stamp of certifying authority12.Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct, that all the goods wereproduced in CHINA (country)and that they comply with the origin requirementsspecified for those goods in the Generalized System of Preferences for goods exported to CANADA-(importing country)SHANGHAI,OCT.28, 2005- -Place and date, signature and stamp of authorized signatory六、案例分析（1）卖方对该项损失不应负责。（2）FOB的买卖双方以