国际贸易实务与综合模拟实训练习题参考答案

1、参考答案第一章国际贸易交易磋商与交易程序一、单项选择题1.D 2.A 3.B 4.B 5.A 6.B 二、多项选择题1.ABC 2.ACE 3.ABCD 4.BCE 5.ABC 三、交易磋商实训练习1Letter for Establishing Business RelationsDear Sirs，We learned your name and address from the Commercial Counsellors Office of Swedish Embassy in Beijing and we shall be pleased to establish trade rel

2、ations with you.Our company has been specializing in import and export of textiles for over 30 years and we have been exporting to various countries on the basis of equality and mutual benefit.I am looking forward to receiving your enquiries soon.Yours faithfully，Wanda2An EnquiryDear Sirs,We are int

3、erested in buying large quantities of Chinese cotton piece goods and we would be obliged if you would give us your the payment terms and delivery date.It would also be appreciated if you could forward catalogues，sample books and your Price list to us.If the quality of your products can be found sati

4、sfactory and your price and discount can compare favorably with those of other suppliers，we can assure you of a long cooperation.We look forward to hearing from you soon.Yours faithfully，3、QuotationDear Sirs，Thank you for your inquiry dated 15 July，we are glad to offer you as follows:Commodity: Woma

5、n Leather Boots of more than 20 creative designs in colors of palm black, bright red (As per attached catalogue)Material: High quality cowhidePrice: Between US95 to US300 per pair CIF LagosPayment: Confirmed，Irrevocable Letter of Credit payable by draft at sight to be opened 30 days before the time

6、of shipmentPacking: At the buyers optionShipment: During September.We look forward to receiving your order.Yours faithfully，4、Counter offerDear sirs，Your offer of August 22 We have received your offer of August 22 for 50 metric tons of Chinese groundnut kernels FAQ 2006 Crop at USD450.00 per Metric

7、Ton CIF Rotterdam. We regret to find that your price is about 30% higher than those offered by Indian suppliers. Therefore, we recommend to reduce the price by 10% to USD410 per Metric Ton CIF Rotterdam，other terms as per letter of 22 August.Since the market is declining，we strongly recommend you ac

8、cept immediately.I am looking forward to hearing from you.Your faithfully，四、填制合同练习Contract NO.06-331Sellers: SHANDONG NATIVE PRODUCE&ANIMAL BY-PRODUCTS IMPORT AND EXPORT CORPORATIONBuyers: ROTTERDAM FOODSTUFFS IMPORT&EXPORT CORPORATIONThis contract is made by and between the Buyers and the S

9、ellers ,whereby the Buyers agree to buy and the Sellers agree to sell the under-mentioned commodity according to the terms and conditions stipulated below :Commodity: SHELLED PEANUTSSpecifications: FAQ 2006 CROPQuantity: 50 METRIC TONNESUnit Price: RMB/CNY 3550 PER METRIC TON CIF ROTTERDAM Total Val

10、ue: RMB/CNY 177,500.00 Packing : TO BE PACKED IN DOUBLE LAYER GUNNY BAGSShipping Mark: AT SELLERS OPTIONInsurance: TO BE COVERED BY THE SELLER AGAINST ALL RISKS AND WAR RISKS FOR 110% OF INVOICE VALUE Time of Shipment: DURING NOVEMBER 2006Port of Shipment : QINGDAO, CHINAPort of Destination : ROTTER

11、DAMTerms of Payment : PAYMENT SHALL BE MADE BY IRREVOCABLE LETTER OF CREDIT PAYABLE BY DRAFT AT SIGHTDone and signed in QINGDAO on this 10TH day of MAY,2006.第二章 国际贸易术语一、单项选择题1.C 2.B 3.A 4.B 5.C 6.C 7.C 8.C 9.D 10.B 11.A 12.C 二、多项选择题1.AD 2.ABD 3.AB 4.BD 5.CD 6.ABC 7.CD 三、判断题(正确为T, 错误为F)1. F 2.F 3.F 4

12、.T 5.F 6.F 7.T 8.T 9.F 10.F 11.T 12.T 13.T 14.F 15.F 16.F 四、案例分析1、应该由卖方承担货物损失责任。按照国际贸易惯例，不论是FOB,CIF,还是CFR合同的卖方都必须在货物装船后及时向买方发装船通知。在CFR合同中，卖方及时发出装船通知尤为重要，因为这关系到买方能否为进出口货物及时办理保险的问题。本案中由于甲公司业务员未及时向乙公司发出装运通知，导致乙公司未能及时对货物进行投保。所以货物的损失责任理应由卖方承担。2、甲公司不应承担损失。FCA以货物在指定地点交给承运人为分界点，卖方承担货物在指定地点交给承运人之前的一切风险和费用。本案

13、中甲公司已将货物风险转移给承运人，因此甲公司不应承担损失。第三章 进出口商品价格核算一、单项选择题1.B 2.C 3.B 二、填空题1. 542.99因为CIF=FOB + F+II=CIFX(1+10%)X0.5%所以CIF=500+40+CIFX110%X0.5%移项CIF=540/(1-110%X0.5%)=542.99应用公式：保险费 = 保险金额×保险费率保险金额 = CIF货价×（1+保险加成率）按照国际惯例，保险加成率为10%2. 2061.86美元应用公式：净价 = 含佣价 佣金 佣金 = 含佣价×佣金率 净价 = 含佣价 含佣价×佣金率

14、 = 含佣价×（1-佣金率） 含佣价 = 净价/（1-佣金率）CIFC3=CIF/(1-3%)=2000/97%=2061.863. 55美元 公式参见第1题4. 5美元公式参见第2题5. 85526元人民币应用公式：出口外汇净收入=FOB净收入 出口盈亏额=出口外汇净收入（外币折成本比）-出口总成本（本币）更正：本题出口货物总价为10万美元FOB=CIF-F-I=CIF-F-CIF*(1+10%)*1%=USD100000-USD3800-USD100000*110%*1%=USD95100折成本比：出口外汇净收入=USD95100*RMB8.26/USD=785526 出口盈亏额

15、=出口外汇净收入-出口总成本 =785526-700000 =85526元人民币三、计算题1、USD62.12 PER CARTON FOBC2 SHANGHAI2、USD203.79 PER MT CIF SINGAPORE3、USD1936.84 PER MT FOBC5 SHANGHAI4、公司实结美元USD14921.48，折合人民币CNY123348.41解：银行扣手续费为：USD15000×0.25%=USD37. 50银行扣15天利息为：USD15000×6.5625%×15/360=USD41.02出口公司实结美元为：USD15000USD37.5

16、0USD41.02=USD14921.48出口公司实结美元折合人民币为:USD14921.48×8.2665=CNY123348.41第四章 国际贸易结算票据一、单项选择题1.D 2.C 3.A 4.A 5.B 6.C 7.A 8.A 9.A 10.A 二、多项选择题1.BCD 2.BCDE 3.ABCD 4.ABC 5.ACD 6.AB 7.ABCD 8.ABCD 三、判断题(正确为T, 错误为F)1.F 2.F 3.T 4.F 5.F 6.F 7.F 8.F 9.F 10.F 11.T 12.T 第五章 国际贸易结算方式一、单项选择题1.D 2.C 3.A 4.A 5.B 6.C

17、 7.B 8.A 9.B 10.D 11.B 12.D 二、多项选择题1.AB 2.ACD 3.ABD 4.ABCD 5.CD 6.BCD 7.ABC 8.ACDE 9.BC 10.BCDE 三、判断题(正确为T, 错误为F)1.T 2.F 3.T 4.F 5.T 6.F 7.F 8.T 9.T 10.T 四、案例分析1.答：代收行可以免除其付款责任。因为托收方式纯属商业信用，银行对单据有关当事人或其他任何人的诚信或信誉、行为、偿付能力、履行能力引起的后果不承担义务或责任。本案中属于付款人违约行为，与代收行无关，所以代收行可以免除其付款责任。2答：银行拒绝付款是正当的行为，因为在信用证业务中，

18、银行只按照信用证规定行事。我方应从此次实践中吸取教训，作为卖方，应当在收到正本信用证后安排装运。另外收到信用证后注意审核信用证条款与合同条款是否一致。在来不及修改信用证的情况下，应按照信用证的要求缮制单据，做到单证一致、单单一致。3答： 由于该信用证没有明确规定不接受出证日期早于信用证开立日期的单据，所以我方提单日期为7月26日，符合其装运期不迟于8月16日的规定，故能顺利结汇。五、（略）第六章 国际货物运输一、单项选择题1.B 2.D 3.B 4.A 5.B 6.C 7.B 8.A 9.D 10.C 11.C 12.B 13.C 14.A 15.B 二、多项选择题1.ABCDE 2.ABC

19、3.CD 4.ABDE 5.ABC 6.BCD 7.ABC 8.E 三、判断题1.F 2.F 3.T 4.F 5.F 6.T 7.F 8.F 9.T 10.F 11.F 12.F 13.F 14.F 15.T 16.F 17.T 18.F 19.F 第七章 进出口货物保险一、单项选择题1.D 2.C 3.B 4.B 5.C 6.B 7.D 8.B 9.B 10.C 11.C 12.A 二、多项选择题1.AC 2.ABD 3.ABCDE 4.CE 5.ABCDE 三、判断题1.F 2.F 3.F 4.F 5.F 6.F 7.F 8.F 9.T 10.T 四、计算题1、货物CIF总值=USD50X

20、1000=USD50000 (1)保险金额=CIFX(1+10%)=USD50000X1.1=USD55000.00 (2)保险费=保险金额X保费率=USD55000X(0.6%+0.2%+0.3%)=USD605.002、(1)保险费=保险金额X保费率=USD207500X(1+10%)X0.6%=USD1369.50 (2)保险公司的最高赔偿金额即保险金额=CIFX(1+保险加成率)= USD207500X(1+10%)=USD228250.00五、缮制投保单PICC 中国人民保险公司广东分公司货物运输保险投保单APPLICATION FORM FOR CARGO TRANSPORTATI

21、ON INSURANCE被保险人：Insured： CHINA NATIONAL MACHINERY IMPORT & EXPORT CORPORATION发票号(INVOICE NO.) 1824合同号(CONTRACT NO.) 90129信用证号(L/C NO.) MS1812发票金额(INVOICE AMOUNT) USD100,000.00 投保加成(PLUS) 10%兹有下列物品向中国人民保险公司广东分公司投保（INSURANCE IS REQUESTED ON THE FOLLOWING COMMODITIES）：MARKS & NOS.QUANTITYDESCR

22、IPTION OF GOODSAMOUNT INSUREDMADE IN SINGAPORE30 SETS30 CASESSPARE PARTSUSD112200.00启运日期： 装载运输工具： DATE OF COMMENCEMENT Aug. 25th, 2006 PER CONVEYANCE： STAR RIVER V.052自 经 至 FROM Singapore VIA TO Shanghai提单号 赔款偿付地点B/L NO.： COSMN7982 CLAIM PAYABLE AT CHINA投保险别：（PLEASE INDICATE THE CONDITIONS &/ OR

23、 SPECIAL COVERAGES：）COVERING ALL RISKS AND WAR RISKS AS PER OMCC AND OMWRC OF PICC DATED 1/1/1981 INCLUDING WAREHOUSE TO WAREHOUSE CLAUSES.请如实告知下列情况：（如“是”，打“ü”，“不是”打“”） 1.货物种类： 袋装 散装 冷藏 液体 活动物 机器/汽车 危险品等级GOODS BAG/JUMBO BULK REEFER LIQUID LIVE ANIMAL MACHINE/AUTO DANGEROUS CLASS2.集装箱种类： 普通 开顶 框

24、架 平板 冷藏 CONTAINER ORDINARY OPEN FRAME FLAT REEFERAGERATOR3.转运工具： 海轮 飞机 驳船 火车 汽车BY TRANSIT SHIP PLANE BARGE TRAIN TRUCK4.船舶资料： 船籍 船龄PARTICULAR OF SHIP REGISTRY AGE备注：被保险人确认本保险合同条款和内容已经完全了解。THE ASSURED CONFIRMS HEREWITH THE TERMS AND CONDITIONS OF THIS INSURANCE CONTRACT FULLY UNDERSTOOD.投保日期(DATE) Au

25、g. 25th, 2006 投保人（签名盖章）APPLICANTS SIGNATURECHINA NATIONAL MACHINERY IMPORT & EXPORT CORPORATION 电话：(TEL)地址：(ADD)本公司自用（FOR OFFICE USE ONLY） 费率 保费RATE： PREMIUM经办人 核保人： 负责人： 联系电话： 承保公司签章第十章进出口单证一、单项选择题1.D 2.B 3.B 4.D 5.A 6.B 7.B 8.B 9.C 10.D 11.C 12.B 13.B 14.D 15.C 二、多项选择题1.AB 2.ABCD 3.ABCD 4.ABCE

26、G 5.AD 6.ABC 7.ABD 8.AB 9.BC 10.ABCD 三、根据合同资料缮制单证1.缮制汇票汇票BILL OF EXCHANGE凭 不可撤销信用证Drawn Under BANK OF CHINA SINGAPORE BRANCH Irrevocable L/C NO. 123456日期 支取Dated SEPT.22,2005 Payable With interest _% _接 _息 _付款号码 汇票金额 上海No. SHGM70561 Exchange for USD45040.00 Shanghai_见 票 日后（本汇票之副本未付）付交At 30DAYS AFTER

27、 sight of this FIRST of Exchange (second of Exchange Beijing unpaid) Pay to the order of BANK OF CHINA ,SHANGHAI金额The sum of U.S.DOLLARS FORTY-FIVE THOUSAND AND FORTY ONLY此致 To BANK OF CHINA SINGAPORE BRANCH SHANGHAI JINHAI IMP& EXP CORP.LTD. 2、缮制装箱单 PACKING LISTTO:ANTAK DEVELOPMENT LTD. INVOICE

28、 NO. HGM70561 S/C NO. 00SHGM3178B L/C NO. 123456SHIPPING MARKS:ANTAK 00SHGM3178B SINGAPORE C/N:1-190C/NOS.NOS&KINDS OFPKGS QUANTITY G.W. (KGS) N.W. KGS)MEAS.（M³）1-7071-170171-190MENS COTTONWOVEN SHIRTS1pc in a poly bag6pcs in a kraft bagART NO.:1094LM L XL3 3 4ART NO.:286GM L XL1.5 3 3.5ART

29、 NO.:666M L XL1.5 3.5 3 70CTNS10doz,/cn100CTNS8doz./cn20 CTNS8doz./cn2310KGS33KGS/CTN4500KGS45KGS/CTN660KGS33KGS/CTN 2170KGS31KGS/CTN4300KGS43KGS/CTN620KGS31KGS/CTN9.8532M³68*46*45CM16.5816M³72*47*49CM2.8152M³68*46*45CMTOTAL 190CTNS(1660DOZ) 7470KGS 7090KGS 29.25M³ SHANGHAI JINHA

30、I IMP&EXP CORP. LTD.3、装船通知 SHIPPING ADVICETO:ANTAK DEVELOPMENT LTD. INVOICE NO. SHGM70561 S/C NO. 00SHGM3178B L/C NO.: 123456DEARS SIRS:WE HEREBY INFORM YOU THAT THE GOODS UNDER THE ABOVE MENTIOND CREDIT HAVE BEEN SHIPPED. THE DETAILS OF THE SHIPMENT ARE STATED BELOW.COMMODITY: MENS CONTTON WOVE

31、N SHIRTSNUMBER OF PKGS : 190 CARTONSTOTAL G. W : 7470KGSOCEAN WESSEL ： HONGHE v.188DATE OF DEPARTURE : SEPT.20,2005B/L NO. : ABC123 PORE OF LOADING: SHANGHAIDESTINATION : SINGAPORESHIPPING MARKS :ANTAK 00SHGM31788 SINGAPORE C/N :1-190 SHANGHAI JINHAI IMP&EXP CORP.LTD 四、根据下列信用证及补充资料缮制所需单据（略）第十二章国

32、际贸易综合业务技能训练第一节 交易磋商与合同签订一、建立业务关系L: Nice to meet you, Mr. Carter. My name is Liuwei, Liu is my family name. You may simply call me Liu if you like.L: I am too pleased to do business with you. We have been specializing in the export of household textile products for over thirty years. Our products hav

33、e enjoyed great popularity in US and Europe.L: Of course, there are various samples in our showroom. This way, please.L: How do you like our products?L: Well, we can manufacture according to your requirements. Just tell us the colors and styles in your mind.L: Sure, this is our price list. And all t

34、he prices are on FOB Shanghai subject to our final confirmation.L: No problem, here you are. L: Thank you for your coming and you are always welcome.二、讨价还价L: Sure. Our offer is Shangyu brand mens eiderdown coats at USD50 per piece CIF Melbourne. You will find our price quite favorable.L: But if the

35、quality is taken into consideration, you will be convinced that our price is quite attractive. The feather content of our down coats is as high as 80% and it is of top quality.L: Im sure you wont have any difficulty in pushing the sales of our eider products. Weve already sold a lot of eider down co

36、ats at this price.L: Whats your proposal then?L: A 10% reduction is out of the question. But with an eye to future business, we are willing to make a reduction of 3%.L: All right, to show our sincerity in doing business with you, well make an exception this time and agree to make a further reduction

37、 of 2%. This is the best we can do,三、报价Dear Mr. Stephen MakowskiWe have received your fax dated Oct. 19th and we would like to make you the offer as follows:Model PY-1009AFOB Shenzhen USD2.95/PR w/white box FOB Shenzhen USD3.05/PR w/gift boxCFR Bremen USD3.18/PR w/white box CFR Bremen USD3.28/PR w/g

38、ift boxCIF Bremen USD3.25/PR w/white box CIF Bremen USD3.30/PR w/gift boxPackage: Each pair will be packed in foam, then in a box. Then the small boxes will be packed in cartons of 12 pairs each. Size of carton is 48.5x32x32.5cm. 6720 pairs for one 20 FCL. And the mini order quantity for this model

39、is 1000 pairs. Model PY-6960AFOB Shenzhen USD15.88/PR w/white box FOB Shenzhen USD15.98/PR w/gift boxCFR Bremen USD16.86/PR w/white box CFR Bremen USD16.96/PR w/gift boxCIF Bremen USD17.00/PR w/white box CIF Bremen USD17.10/PR w/gift boxPackage: Each pair will be packed in foam, then in a box. Then

40、the small boxes will be packed in cartons of 5 pairs each. Size of carton is 69x39x30.5cm. 1705 pairs for one 20 FCL. And the mini order quantity for this model is 500 pairs. The shipment will be effected within 30 days upon receipt of irrevocable sight letter of credit. And the insurance shall cove

41、r all risks and war risks for 110% of invoice value subject to the Ocean Marine Cargo Clauses of the Peoples Insurance Company of China.This offer will remain in force only until Oct. 27.We are looking forward to your trial order.Best regardsShi yongShenzhen Electronics Imp.& Exp. Corp. Ltd. 四、起

42、草合同 销售确认书SALES CONFIRMATION卖方Seller:NANTONG HONGHUA TRADING CO.,LTD.NO.8286 YOUTH ROAD NANTONG CITY,JIANGSU,CHIHNANo.:3486Date:MAR.20,2007Signed in:NANTONG.CHINA买方Buyer:R.T.F INTERNATIONAL TRADING CO.,LTD.ROOM1601,16 THFLOOR,JINSHI BUILDING,9006QUEENS ROAD,HONG KONG经买卖双方同意成交下列商品，订立条款如下：This contract

43、 is made by and agreed between the Buyer and Seller, in accordance with the terms and conditions stipulated below.唛头Marks and Numbers名称及规格Description of goods/Specifications数量Quantity单价Unit Price金额AmountR.T.FS/C NO.3486SAO PAULOC/NO. 1-600COLOR TELEVISION STYLE NO. TC3430600SETSCIFC5SAO PAULOUSD290/

44、SETUSD174000,00总值TOTAL:SAY U.S.DOLLARS ONE HUNDRED AND SEVENTY FOUR THOUSAND ONLYTransshipment (转运):Allowed (允许)not allowed (不允许) Partial shipments (分批装运):Allowed (允许)not allowed (不允许) Shipment date (装运期):NOT LATER THAN MAY 31,2007 Insurance (保险):由 按发票金额110%投保 险，另加保 险至 为止。To be covered by the FOR 11

45、0% of the invoice value covering additional from to .Terms of payment (付款条件):买方不迟于 年 月 日前将100%的货款用即期汇票/电汇送抵卖方The buyers shall pay 100% of the sales proceeds through sight(demand) draft/by T/T remittance to the sellers not later than .买方须于 年 月 日前通过 银行开出以卖方为受益人的不可撤消 天期信用证, 并注明在上述装运日期后 天内在中国议付有效，信用证须注明

46、合同编号。The buyers shall issue an irrevocable L/C at * sight through in favor of the sellers prior to APR.10,2007 indicating L/C shall be valid in China through negotiation within 21 days after the shipment effected, the L/C must mention the Contract Number.付款交单：买方应对卖方开具的以买方为付款人的见票后 天付款跟单汇票，付款时交单。Docum

47、ents against payment:(D/P)The buyers shall duly make the payment against documentary draft made out to the buyers at sight by the sellers.承兑交单：买方应对卖方开具的以买方为付款人的见票后 天承兑跟单汇票，承兑交单。Documents against acceptance:(D/A)The buyers shall duly accept the documentary draft made out to the buyers at days by the

48、sellers.Documents required (单据):卖方应将下列单据提交银行议付/托收。The sellers shall present the following documents required for negotiation/collection to the banks.全套清洁已装船海运提单。Full set of clean on Board Ocean Bills of Lading.已签署的商业发票一式 3 份。Signed commercial invoice in 3 copies.装箱单或重量单一式 3 份。Packing list/weight mem

49、o in 3 copies.由 签发的质量与数量证明书一式 份。Certificate of quantity and quality in copies issued by .保险单一式 2 份。Insurance policy in 2 copies.由 签发的产地证一式 份。Certificate of Origin in copies issued by .Shipping advice (装运通知):一旦装运完毕，卖方应即电告买方合同号、商品号、已装载数量、发票总金额、毛重、运输工具名称及启运日期等。The sellers shall immediately, upon the complet