外贸业务操作实务模拟试卷答案

1、外贸业务操作实务模拟试卷参考答案一、出口报价核算与发盘操作题（共15 分）1出口退税=45.63÷ （1+17%）× 5%=1.95 元 /千克出口成本=45.63-1.95=43.68 元 /付国内费用=2000÷ 20000+45.63× 3%=0.1+1.3689=1.4689 元 /千克国外运费=800÷ 20000=0.04 美元/千克预期出口利润=45.63× 10%=4.563 元 /千克FOB=（43.68+1.4689+4.563）6.9÷45=7.16 美元/千克CFR=7.16+0.04=7.20 美元

2、/千克CIF=CF R÷ （1-110% ×保险费率 ）=7.20 ÷ （1-110%× 5）= 7.24美元/千克2Dear Miss Sonali Bendre,Thanks for your inquiry on May 20, 2008. Our offer is as follows ： Brass Tubes Art. no.H65, 8mm × 1mm× 1m 1.6mpa, seamless Unit price: USD7.24/kg CIF Nhava Sheva. Packing： in wooden palle

3、t Minimum Order Quantity: 20000kgs Payment: By L/C at sight Shipment: To be effected within 45 days after the contract date.This offer is valid subject to your reply here by May 28, 2008.Awaiting your early reply.Yours faithfully,Wang Min二、签订出口合同操作题（共15 分）Commodity & SpecificationQuantityUnit Pr

4、iceAmountBrass TubesArt. no.H65, 8mm 1m× m× 1m1.6mpa, seamless（ 1）40000 kgs（ 2） CIF Nhava Sheva. USD7.00/ kg（ 3）USD280000.00Total9000 pairsUSD280000.00Total Contract Value: （ 4） U.S.DOLLARS TWO HUNDRED EIGHTY THOUSAND ONLY .PACKING: （ 5） Brass tube to be wrapped in special paper, then to l

5、ay flat on the new wooden pallet, finally, to be covered by water-proof and moisture-resistant plastic film.TIME OF SHIPMENT :（ 6）Within one month after the receipt of the L/C.PORT OF LOADING AND DESTINATION :（ 8）From Shanghai, China to Nhava Sheva, IndiaTransshipment is（ 9） not allowed and partial

6、shipment is （ 10） not allowedINSURANCE : （ 10） To be covered by the seller for 110% of invoice value covering All Risks as per CIC of PICC dated 01/01/1981.TERMS OF PAYMENT : （ 11） By Letter of Credit at sight, reaching the seller before June 20, 2008 and remaining valid for negotiation in China for

7、 further 15 days after the effected shipment.三、出口履约操作题（共20分）1 9分改证意见：1 装运日期与信用证效期都是08 年 7 月 6 日（双到期），与合同规定的收到信用证后1个月内装运不符。装运日期应改为08 年 7 月 16 日，信用证效期改为08 年 7 月 31 日。2汇票的付款期限错误，应改为见票即付。3汇票的受票人开证申请人错误，应改为开证行或其指定银行。4黄铜管的货号H66 错误，应该为H65。5贸易术语CFR 错误，应改为CIF。6合同号码ZZT08045 错误，应改为ZZT08054 。7保险加成错误，应该为110%。8受益

8、人证明要求1 份正本提单直接寄开证申请人不合理，改为寄副本提单。9交单期错误，根据合同规定，应为装运日期后15 天内交单。2改证函（6 分）Dear Miss Sonali Bendre,We are pleasure to receive your L/C No. 76905 issued by Ing Vysya Bank Ltd. But we find thatit contains some discrepancies with S/C No. ZZT08054. Please instruct the issuing bank to amend the L/C A.S.A.P. T

9、he L/C should be amended as follows:1) Under field 31D, the date of expiry amends to “ DA7T3E1 0. 8”0TER B/L2) Under field 42C, the tenor of draft is “ AT SIGHT” instead of “ AT 30 DAYS AF10DATE”.3) Under field 42A, the drawee of draft is ISSU“ING BANK ” instead of “ APPLICANT”.4) Under field 43C, t

10、he latest date of shipment amends to 080716.5) Under field 45A, the Art. No. amends to “H65”; Trade terms amends to “CIF ”; Contract no. amends to ZZT08054.6) Under field 46A, the amount insured in Insurance Policy is “ 110% OF INVOICE VALUE” not “1 20% OF INVOICE V ALUE ”.7) Under field 46A, in Ben

11、eficiary s Certificate clause, ONE ORIGINAL OF BILL OF LADING amends to ONE COPY OF BILL OF LADING8) Under field 48, the period of presentation amends to “ WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE V ALIDITY OF THIS CREDIT. ”Thank you for your kind cooperation. Please see to it that

12、L/C amendment reach us not later than June 20, 2008. Failing which we shall not be able to effect shipment.Waiting for your reply soon.Yours truly,Yours faithfully,Wang Min3 ( 1 )所交单据会被开证行拒付，因为汇票金额超过了信用证金额；( 2)处理方法一：要求开证行修改信用证金额为282800 美元；处理方法二：应把信用证项下汇票金额制作成280000 美元，商业发票数量和金额制作成 40400 千克和 282800 美

13、元；另外要求进口商电汇2800 美元，或制作金额为2800 美元，通过银行进行光票托收。20 分)1 (1)进口价格CIF=CFR ÷(1-110%× 0.15%)=( 795000+1000× 2)÷(1-110%× 0.15%)×10.0=7983172.23 元 /台(2)进口费用：进口关税=进口关税的完税价格×进口关税率=CIF× 进口关税率=7983172.23 ×10%=798317.22 元 /台进口增值税=进口增值税的完税价格×进口增值税率实缴增值税=国内销售价格÷ (

14、 1+增值税率)×增值税率进口增值税、相加，即进口增值税+实缴增值税=国内销售价格÷ ( 1+增值税率)×增值税率=11700000 ÷(1+17%) × 17%=1700000 元 /台银行手续费= 795000× 0.15%× 10.0=11925 元 /台进口费用=798317.22+1700000+11925+2000 × 2+3000× 2+3000= 2523242.22 元 /台整理得，进口利润=国内销售价格-进口价格-进口费用=11700000-7983172.23-2518242.22=

15、 1193585.55 元 /台预期销售利润率=进口利润÷国内销售价格=1193585.55÷ 11700000=10.20%2 The buyer will pay to the seller 20% of the contract price as the down payment within 15 days after his receipt of a G/L issued by the seller s bank covering 20% of the contract price. 45 days before the shipment, the buyer s

16、hall issue, through his local bank, to the seller an irrevocable L/C with the 80% amount to of contract price, the expiry date is the May 15,2009, of which the 70% of the contract price will be paid at sight of the documents stipulated. The remaining 10% of the contract price will be paid after the

17、machine passes the inspection against a final acceptance certificate signed by the seller, the buyer, and the end-user.五、进口付汇业务操作（共20 分）1（ 1）银行保函涉及的三个基本当事人：申请人：Jebu GmbH & Co.KG受益人：Hangzhou Linfeng Printing Co.,Ltd担保行：BANK OF CHINA, HAMBURG BRANCH（ 2）当保函申请人没有发货时，保函受益人只有向担保行提交证明保函申请人违约的声明书、证明保函受益

18、人银行已根据合同LF648 开立以 Jebu GmbH & Co.KG 为受益人的信用证和 Jebu GmbH & Co.KG 没有向指定银行交单的银行声明书、信用证复印件等证明材料后，担保行才会付款；当保函申请人所发货物的质量和/或数量与合同不一致时，保函受益人只有向担保行提交证明保函申请人违约的声明书和SGS 出具的检验报告后，担保行才会付款。但保函申请人因不可抗力造成违约的，即使受益人提供这些证明材料，担保行也可拒付。（ 3）该银行保函在2009 年 6 月 15 日后或根据合同出具安装证明书后失效。2境外汇款申请书APPLICATION FOR FUNDS TRANSF

19、ERS (OVERSEAS)致：日期T0: BANK OF CHINA, HANGSHOU BRANCHDate DEC. 18, 2008 电汇T/T 票汇D/D信汇M/T发报等级Priority 电汇Normal 电汇 Urgent申报号码BOP Reporting No. （略）20Bank银行业务编号Transaction Ref. No. （略）收电行/ 付款行（略）Receiver/Drawn on32A Curren Amou汇款币种及金额cy & Inter-bank Settlement ntEUR156000.00金额大写Amount in WordsEURO DO

20、LLARS ONE HUNDRE FIFTY Six THOUSAND ONLY.其中现汇金额Amount FX账号Account No. （略）购汇金额Amount of PurchaseEUR156000.00账号Account No. （略）其他金额Amount of Others账号Account No. （略）50a汇款人名称及地址ers Name & AddressHangzhou Linfeng Printing Co.,Ltd 35 Yile Road, Hangzhou, ChinaRemit对公组织机构代码 Unit Code（略）对私个人身份证号 码 Indivu

21、dual ID No.中国居民个 人 Resident Individual中国非居民个 人 Non-Resident Individual54/56a收款银行之代理行（略）Correspondent of nker Name & Address名称及地址Beneficiary s Ba57a收款人开户银行名称及地址收款人开户银行在其代理行账号Beneficiarys Bank Account No. （略）Beneficiary s Bank Name & AddressBANK OF CHINA, HAMBURG59a收款人名称及地址ciary s Name & A

22、ddress GmbH & Co.KG收款人账号Beneficiary s Account No.Benefi Jebu4356780934670汇款附言只限140 个字位Not Exceeding 140 Characters71A国内外费用承担rges If Any Are to Be Bone ByRemittance Information （略）All Bank s Cha 汇款人OUR 收款人 BEN 共同 SHA收款人常驻国家（地区）名称及代码Beneficiary Resident Country/Region Name & Code （略）请选择: 预付货款Advance Payment货到付款Payment against Delivery退款 Refund 其他 Others交易编码（略）BOP Transaction Code相应币种及金额（略）Currency & Amount交易附言（略）Transaction Remark是否为进口核销项下付款 是否 合同号LF648发票号（略）外汇局批件/ 备案表号（略）报关单经营单位代码（略）报关单号（略）报关单币种及