高级国际贸易业务员实务练习题

1、高级国际贸易业务员实务练习题一、计算题1运费计算金海进出口公司出口机器一批，共30箱，每箱重量0.58公吨，每箱的包装是60CM×80CM×100CM。由宁波装中国远洋运输公司轮船（班轮），经香港转船至苏丹港。已知：查阅货物分级表，该机器属于10级货，计算标准为WM；在中国香港航线费率表中查出10级货从宁波运至香港的费率为23美元，香港中转费为15美元；再从香港红海航线费率表中查出10级货的费率为95美元；最后查附加费率表，了解到苏丹港要收港口拥挤附加费，费率为基本运费的8。要求：（1）计算A公司应付船公司运费多少？（计算过程保留四位小数，有结果没过程不给分。）（2）回答问

2、题：班轮运输费用的基本运费如采用按货物的毛重计收或按货物的体积计收有几种？在运价表内是如何表示的？请分别说明。2出口价格核算品名：Aluminum Tool Case货号：TC1788计量单位：只包装：纸箱包装方式：1pc/inner box,4pc/carton每个纸箱尺码：98cm（长）58cm（宽）35cm（高）每个纸箱毛重/净重：G.W.:15kgN.W.: 13kg报价数量200只核算数据 采购成本：150元人民币只（含增值税） 出口费用：单位商品出口的包干费约为：￥2.50 件杂货拼箱海运费率为：（计费标准“M/ W”）U S60.00（每运费吨） 出口定额费率为：（按采购成本计）

3、3.50 垫款周期为：30天 银行贷款年利率为：（1年按360天计）8.00 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）￥7.50 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/只。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报价二、

4、进口合同缮制。大连海斯级进出口有限公司向美国密歇根WEBB CANDY INC.就进口工具柜进行了询盘，WEBB CANDY INC.发来了报价单如下：WEBB CANDY INC.Commodity:1. Stainless Steel Tool Cabinet 数量120，单价50美元CFR DALINFeatures:1) Material: stainless steel2) Product dimensions: 683×480×990mmOuter packing: Carton dimensions: 752×523×908mmN.W.:

5、43kgG.W.: 46.5kg2.Roller Tool Box with Tool Sets 数量150，单价70美元 CFR DALINFeatures: 2) Used for holding automobile repair tools1) Material: steel3) Overall dimensions: 688×458×735mmOuter packing:Carton dimensions: 770×530×845mmN.W.: 71kgG.W.: 76.5kgGeneral Terms: SHIPMENT: DURING MA

6、RCH/APRIL/MAY 2008 PAYMENT: T/T ADVANCE PREFERRED PORT OF LOADING: NEW YORK U.S.A.217 S. Franklin Saint Louis Michigan(密歇根) United States 经过多次磋商，双方就进口数量、价格和付款方式等达成如下协议： 最迟交货期：2008年8月30日 装运港：纽约 卸货港：大连 付款方式：20货款于合同签订后两周内电汇预付，剩余80采用即期信用证支付 包装特别要求：显示包装情况。 根据上述资料，填制以下购货合同，编号W080202，日期2008年02月05日大连海斯级进出口有

7、限公司DALIAN HAISIJI IMP. & EXP. CO., LTD.19F Jinqian buliding 111 jiefang Road, Dalin，Liaoning China 进 口 合 同 合同编号： IMPORT CONTRACT Contract: 日期: Date:买方: 卖方:大连海斯级进出口有限公司 DALIAN HAISIJI IMP. & EXP. CO., LTD. 19F Jinqian buliding 111 jiefang Road, Dalin，Liaoning China 本合同由买卖双方订立，根据本合同规定的条款，买方同意购

8、买，卖方同意出售下列商品：This Contract is made by and between the Buyers and the Sellers，whereby the Buyers agree to buy and the Sellers agree to sell the under-mentioned commodity on the terms and conditions:(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数量和总值允许有 的增减 With m

9、ore or less quantity and amount allowed (5) 装运期限：Time of Shipment: (6) 生产国别和制造厂商 Country of Origin and Manufactures: (7) 装运港：Port of Loading: (8) 目的港：Port of Destination：(9) 包装： Packing: (10) 保险： Insurance: (11) 付款条件： Terms of Payment: (12) 特别条款：（如特别条款与印刷条款有抵触时，应以此特殊条款为准。） Special Conditions:(These

10、shall prevail over and printed terms in case of any conflict.)本合同一式二份，买卖双方各执一份为证。The Contract is made out in two original copies,one copy to be held by each party.卖 方 买 方 THE SELLER THE BUYER DALIAN HAISIJI IMP. & EXP. CO., LTD. Yinhong三、根据销售合同审核信用证，指出信用证存在的问题并说明应如何修改。1、销售合同宁波易新进出口有限公司NINGBO YIX

11、IN IMP. & EXP. CO., LTD. NO.1005 Zhongshan Road(E.1), NINGBO China 售 货 确 认 书 编号: SC0601260Tel: 0086SALES CONFIRMATION No. Fax:0086日期: Dec.,1,2006 DateTO Messrs: SHINORMAN CO.,LTD. ITC BUILDING 6TH FLOOR SUITE 602 1-8-4 CHOME ISOBE-DORI CHUO-KU KOBE JAPANTel： 0081-78

12、-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) Wide Mouth Flask Packaging: normal color b

13、ox (2)ThermosStainless Steel Capacity: 500mlPacking: color box/pc, 12pcs/carton3000PCS4400PCSCFR KOBEUSD5.00USD6.00USD15000.00USD26400.00TOTALUSD41400.00TOTAL AMOUNT IN WORDS:SAY US DOLLARS FORTY ONE THOUSAND FOUR HUNDRED ONLY (5) 装运期限：TIME OF SHIPMENT: SHIPMENT TO BE EFFECTED BEFORE FEB.28,2007(6)

14、装运港：PORT OF LOADING: NINGBO 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 NEGO

15、TIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.(11) 保险： INSURANCE: TO BE COVERED BY THE BUYER.(12) REMARKS: 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 DWS765

16、1 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, <FORMERLY THE* KYOWA SAIYAMA BANK, LTD.>*TOKYOUSER HEADER SERVICE CODE 103:BANK PRIORITY 113:MSG USER R

17、EF. 108:INFO. FROM CI 115:SEQUENCE OF TOTAL *27 :1/1APPLICABLE RULES *40 :IRREVOCABLEDOC, CREDIT NUMBER *20 :LC-788-392328DATE OF ISSUE *31C :061225EXPIRY *31D :DATE 070228PLACE IN THE COUNTRY OF THE APPLICANTAPPLICANT *50 : NINGBO YIXIN IMP. & EXP. CO., LTD. NO.1005 ZHONGSHAN ROAD(E.1), NINGBO

18、CHINABENEFICIARY *59 : SHINORMAN CO.,LTD. ITC BUILDING 6TH FLOOR SUITE 602 1-8-4 CHOME ISOBE-DORI CHUO-KU KOBE JAPANAMOUNT *32B :CURRENCY HKD AMOUNT 26400,00MAX. CREDIT AMOUNT *39 :UP TOAVAILABLE WITH/BY *41D :ANY BANKBY NEGOTIATIONDRAFTS AT . *42C :DRAFTS AT SIGHT FOR FULL INVOICE VALUEDRAWEE *42A

19、:*ASAHI BANK LTD, <FORMERLY THE*KYOWA SAIYAMA BANK, LTD.>*TOKYOPARTIAL SHIPMENTS *43P : ALLOWEDTRANSSHIPMENT *43T : ALLOWEDPORT OF LOADING/AIRPORT OF DEPARTURE *44E:SHANGHAI，CHINAPORT OF DISCHARGE/AIRPORT OF DESTINATION *44F:KOBE, JAPANLATEST DATE OF SHIP.*44C :070130DESCRIPT. OF GOODS *45A :

20、(1) WIDE MOUTH FLASK 3000PCS USD5,00PACKAGING: NORMAL COLOR BOX (2)THERMOS 4000PCS USD6,00STAINLESS STEEL CAPACITY: 500MLPACKING: COLOR BOX/PC, 12PCS/CARTONPRICE TERM: CIF KOBEDOCUMENTS REQUIRED *46A :+ 3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK E

21、NDORSED, 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 STR

22、IKES, 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 PACK

23、ED 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 2 DAY AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.CONFIRMATION *49

24、 :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 (INT'L 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