国际贸易实务实验指导书参考答案

1、. - - - 可修编-“国际贸易实务“实验指导书参考答案. 实验一计算运费2 课时5. 实验操作指南1解：该商品每箱毛重W：30kgs=0.03MT该商品每箱体积(M)：45cm*35cm*25cm=0.0394m3积载系数：1 按照“M计收运费，选择0.0394m3来计算运费，代入公式：单位运费=计费标准根本运费1+各种附加费 = 0.0394 100 1+20%+20%1+10%=6.07(美元)应改报的CFR神户价: CFR神户=FOB+运费= 432.09+6.07=438.16 (美元)答：该批货物每箱运费是6.07美元，应该报的CFR神户是438.16元。2解：该货物体积重量5.

2、100.006=850(千克)总毛重560千克所以用体积重量计算空运运费。运费为：14.60850=12410(元)折算为美元124106.3685=1948.65(美元)每件运费为：1948.6520010=0.97(美元) CPT首尔价=FCAPUDONG AIRPORT + 空运费 = 10.00 + 0.97 = 10.97(美元)答：应报每件CPT首尔10.97美元。3解：集装箱货物海运运费计算分析：方法一: (1) 集装箱在容积: 12.032M2.352M2.393M=67.72M3长：23箱12.0320.52=23.14宽：5箱2.3520.45=5.23高：4箱2.3930

3、.50=4.79共装2354=460箱体积：0.117460=53.820M3 总毛重：5.2460=2392.000KGS共装4604=1840台每台运费：1150美元1840=0.63美元(2) CFR =FOB+FCFR ROTTERDAM=10+0.63=10.63(美元/台)(3) 合同总金额：10.63 1840=19559.20美元方法二：(1)长：26箱12.0320.45=26.74宽：4箱2.3520.52=4.52高：4箱2.3930.50=4.79总计：2644=416箱(总体积：48.672 M3 总毛重：2163.200KGS)4164=1664台每台运费：1150

4、美元1664=0.69美元 (2) CFR =FOB+FCFR ROTTERDAM=10+0.69=10.69美元/台(3) 合同总金额：10.69 1664=17788.16美元实验二计算保险费2课时5. 实验操作指南1易恒包装品向日本艾诺出口货物共200箱，对外报价为每箱432.09 美元FOBShanghai，日方要求将价格改报为CIF神户价，试求每箱货物应付的保险费及应改报的CIF神户为多少？该批货物每箱体积为45cm*35cm*25cm，毛重为30千克，商品计费标准为W/M，每运费吨根本运费为100美元，到神户需加收燃油附加费20%，货币附加费10%，港口拥挤附加费20%。易恒包装品

5、拟向中国太平洋保险公司投保一切险，保险费率0.2%。1解：该商品每箱毛重W：30kgs=0.03MT该商品每箱体系(M)：45cm*35cm*25cm=0.0394m3积载系数：1 按照“M计收运费，选择0.0394m3来计算运费，代入公式：单位运费=计费标准根本运费1+各种附加费 = 0.0394 100 1+20%+20%1+10%=6.07(美元)应该报的CFR神户价: CFR神户=FOB+运费= 432.09+6.07=438.16 (美元) CIF=439.13(美元)每箱保险费=CIF(1+10%)0.2%=439.13(1+10%)0.2%=0.97美元答：该批货物每箱保险费是美

6、元0.97美元，应该报的CIF神户是439.13美元。2润菲公司出口国电脑配件一批，200箱，总毛重560千克，总体积5.10立方米，每箱装配件10件，自空运国首尔，运价每千克人民币14.60元100千克起算。原报价每件FCA PUDONG AIRPORT 10.00美元，现国客户要求我方负责空运。润菲公司公司拟向中国平安保险公司投保一切险和战争险，合计保险费率0.5%。请计算我方报出CIP首尔价应该是多少？保存小数点后两位汇率：1美元=6.3685元2解：该货物体积重量5.100.006=850(千克)总毛重560千克所以用体积重量计算空运运费。运费为：14.60850=12410(元)折算

7、为美元124106.3685=1948.65(美元)每件运费为：1948.6520010=0.97(美元)CPT首尔价=FCAPUDONG AIRPORT + 空运费 = 10.00 + 0.97 = 10.97(美元)CIP首尔价=11.03(美元)答：应报每件CIP首尔11.03美元。3建桥进出口SHANGHAI JIAQIAO IMPORT AND E*PORT CO.LTD欲出口“环宇牌红外线测温仪“Huan Yuinfrared thermometer到荷兰鹿特丹(ROTTERDAM) ，国外买方是Sunny Flower Co. Ltd,Netherlands该货物每4台装一纸箱(

8、CTN)，纸箱体积为：45*52*50cm, 每箱毛重为5.2kg,净重5 kg。原报价每台FOB10.00美元，现客户要求报出CIF ROTTERDAM价格。如果建桥进出口公司拟租中远集装箱运输(COSCO CONTAINER LINES CO.LTD)船舶运输，此交易需要用40英尺集装箱装运，如果一个40英尺集装箱运费1150美元。所有涉及金额计算结果保存小数点后2位1如果装满1个40英尺集装箱，能装多少箱？共出口多少台？计算每台应支付运费是多少？2如果建桥进出口公司拟向中国人民保险公司加一成投保一切险和战争险，合计费率0.2%,请计算每台保险费应是多少？3最终CIF ROTTERDAM价

9、格应该是多少？4如果按照上述价格交易成功，合同总金额是多少？5如我方按照合同规定按期在港口完成装运，在装运前向中国人民保险公司投保，后者同意承保，建桥进出口公司支付保险费后获得中国人民保险公司出立的保险单。然而，货物在海上运输途中由于恶劣气候全部发生风险损失，按照保险单建桥进出口公司能从保险公司获得最高赔偿额是多少？ 3解：方法一 (1)集装箱货物海运运费计算分析：: 集装箱在容积: 12.032M2.352M2.393M=67.72M3长：23箱12.0320.52=23.14宽：5箱2.3520.45=5.23高：4箱2.3930.50=4.79共装2354=460箱体积：0.117460

10、=53.820M3 总毛重：5.2460=2392.000KGS共装4604=1840台每台运费：1150美元1840=0.63美元 (2) CFR =FOB+F CFR ROTTERDAM=10+0.63=10.63(美元/台) CIF=10.65美元 I=CIF-CFR=10.65-10.63=0.02或者：I=CIF(1+投保加成率)保险费率=10.65 (1+10%)0.2%=0.02美元 (3) 最终CIF价格=10.65美元或者：CIF=CFR+I=10.63+0.02=10.65美元 (4) 合同总金额：10.65 1840=19596.00美元(5)在货物发生保险险别下全部损失

11、时保险公司赔偿额=保险金额保险金额= CIF(1+投保加成率)= 19596.00 (1+10%)=21，555.60美元方法二：(1)长：26箱12.0320.45=26.74宽：4箱2.3520.52=4.52高：4箱2.3930.50=4.79总计：2644=416箱(总体积：48.672 M3 总毛重：2163.200KGS)4164=1664台每台运费：1150美元1664=0.69美元 (2) CFR =FOB+FCFR ROTTERDAM=10+0.69=10.69美元/台CIF=10.71美元 I=CIF-CFR=10.71-10.69=0.02或者：I=CIF(1+投保加成率

12、)保险费率=10.69 (1+10%)0.2%=0.02美元(3) 最终CIF价格=10.71美元或者：CIF=CFR+I=10.69+0.02=10.71美元(4)合同总金额：10.71 1664=17，821.44美元(5)在货物发生保险险别下全部损失时保险公司赔偿额=保险金额保险金额= CIF(1+投保加成率)= 17，821.44 (1+10%)=19,603.58美元实验三出口报价核算2 课时5. 实验操作指南1请根据提供的资料计算出口CIFC3%的报价，将运算过程填入下表中。运算过程中保存小数点后4位，4位以下四舍五入，最后CIFC3%报价保存小数点后2位，2位以下四舍五入。计算工

13、程计算过程计算结果单位每箱货物体积0.320.20.30.0192立方米每箱货物毛重0.01420.0142公吨采购本钱150150人民币元/辆退税收入150/1+17%13% 16.6667人民币元/辆出口业务定额费1503.505.25人民币元/辆出口总本钱150-16.6667+5.25138.5833预期利润138.583310%或者：150-16.6667+5.2510%13.8583人民币元/辆FOB价格150-16.6667+5.25+13.8583/6.36或者：138.5833+13.8583/6.3623.9688美元/辆海运运费600.019220.576美元/辆CFR价

14、格23.9688+0.57624.5448美元/辆CIF价格229281/1-110%0.70 24.7353美元/辆CIFC3%报价24.7353/1-3%25.50美元/辆2计算工程计算过程计算结果单位每箱货物体积0.320.20.30.0192立方米每箱货物毛重0.01420.0142公吨采购本钱100100人民币元/辆退税收入100/1+17%13% 11.1111人民币元/辆出口业务定额费1004%4人民币元/辆出口总本钱100-11.1111+492.8889人民币元/辆预期利润(100-11.1111+4)10%(或者92.888910%)9.2889人民币元/辆FOB价格100

15、-11.1111+4+9.2889/6.3616.0657美元/辆海运运费500.019220.48美元/辆CFR价格16.0442+0.4816.5457美元/辆CIF价格16.5457/1-110%0.70 16.6740美元/辆CIFC2%报价16.6740/1-2%17.01美元/辆实验四进出口合同签订2 课时签订条款比拟完备的国际货物买卖合同。建桥进出口SHANGHAI JIANQIAO IMP. & E*P. CO., LTD. No. 1500 , KANGQIAO ROAN, PUDONG, SHANGHAI CHINA售货确认书: SC20100105Tel: 0086-21

16、-58137871 SALES CONFIRMATION No. Fa*:0086-21-58137871 日期: Date 2010年1月5日TO Messrs: BASIC IDEA INC247W 35TH ST SUITE 405 NEW YORK, NY, 10018,USA谨启者：兹确认授予你方以下货品，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 m

17、odity and Specification2数量Quantity3单价Unit Price4总价AmountR/C Nitro Gas Engine CarTY98981000SETSCIFC3%NEW YORKUSD23.60USD23,600.00总值 total value: U.S.DOLLARS TWENTY THREE THOUSAND AND SI* HUNDRED =ONLY.5装运期限：2010年3月1日以前Time of Shipment: 6装运港：港Port of Loading: 7目的港：NEW YORKPort of Destination：8分批装运：允许

18、Partial Shipmentt:9转船：允许 Transshipment: 10付款条件：Terms of Payment: D/P AT SIGHT即期付款交单11运输标志：由卖方指定。Shipping Marks: 12保险：加一成，根据中国人民保险公司1981年1月1日的海运货物保险条款，投保一切险和战争险。Insurance: The Seller should cover insurance for% of the total invoice value against as per Ocean Marine Cargo Clauses of PICC dated 1/1/198

19、1.13仲裁Arbitration: All disputes arising from the e*ecution of, or in connection with this Sales Confirmation, shall be settled amicably throughfriendly negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic and Trade Ar

20、bitration mission, Shanghai mission for arbitration in accordance with Rules of Arbitration of China International Economic and Trade Arbitration mission. The award made by the mission should be accepted as final and binding upon both parties. 14REMARKS:买方须于年月日前开出本批交易的信用证或通知售方进口许可证。否则，售方有权不经过通知取消本确认

21、书，或向买方提出索赔。The Buyer shall establish the covering Letter of Credit (or notify the Import License Number) before, falling which the Seller reserves the right to rescind without further notice, or to accept whole or any part of this Sales Confirmation non-fulfilled by the Buyer, or, to lodge claim for

22、 direct losses sustained, if any.凡以CIF条件成交的业务，保额为发票价的，投保险别以售货确认书中所开列的为限，买方如果要求增加保额或保险围，应于装船前经卖方同意，因此而增加的保险费由买方负责。For transactions conclude on CIF basis, it is understood that the insurance amount will be forof the invoice value against the risks specified in Sales Confirmation. If additional insuran

23、ce amount or coverage is required, the buyer must have consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.品质/数量异议：如买方提出索赔，凡属品质异议,须于货到目的口岸之 60 日提出。凡属数量异议，须于货到目的口岸之 30 日提出，对所装货物所提任何异议属于保险公司、轮船公司等其他有关运输或邮递机构的责任畴，卖方不负任何责任。QUALITY,/QUANTITY DISCRFPANCY: In case

24、of quality discrepancy, claim should be filed by the Buyer within days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within:days after the arrival of the goods at port of destination. It is understood that the seller shall n

25、ot he liable for any discrepancy of the goods shipped due to causes for which the Insurance pany, Shipped pany other transportation organization/or Post Office are liable.本确认书所述全部或局部商品，如因人力不可抗拒的原因，以致不能履约或延迟交货，卖方概不负责。The Seller shall not be held liable for failure of delay in delivery of the entire l

26、ot or a portion of the goods under this Sales Confirmation in consequence of any Force Majeure incidents.买方在开给卖方的信用证上请填注本确认书。The Buyer is requested always to quote THE NUMBER OF THIS SALES CONFIRMATION in the Letter of Credit to be opened in favour of the Seller.买方收到本售货确认书后请立即签回一份，如买方对本确认书有异议，应于收到后五

27、天提出，否则认为买方已同意承受本确认书所规定的各项条款。The buyer is requested to sign and return one copy of the Sales Confirmation immediately after the receipt of same, Objection, if any, should be raised by the Buyer within five days after the receipt of this Sales Confirmation, in the absence of which it is understood tha

28、t the Buyer has accepted the terms and condition of the Sales Confirmation.买方 EDWARD THOMOUS 卖方周美婷THE BUYER THE SELLER请画出本笔即期付款交单D/P AT SIGHT流转程序图并做简要说明。要求使用本业务的当事人名称。付款人美国BASIC IDEA INC委托人SHANGHAI JIANQIAO IMP.&E*P. CO. LTD代收行CITI BANK NEW YORK托收行BANK OF CHINA SHANGHAI BRANCH说明：1订立买卖合同。2委托银行收款。3承受委

29、托，寄托收委托书、单据和汇票。4付款人付款。5代收行交单。6划转款项。7结汇。2根据实验五，美国BASIC IDEA INC公司向建桥进出口公司SHANGHAI JIANQIAO IMP.&E*P. CO. LTD询购电动遥控玩具车，约定贸易术语为CIF NEW YORK 含2%佣金，以即期信用证方式SIGHT L/C支付。签订条款比拟完备的国际货物买卖合同。建桥进出口SHANGHAI JIANQIAO IMP. & E*P. CO., LTD. No. 1500 , KANGQIAO ROAN, PUDONG, SHANGHAI CHINA售货确认书: SC20100106 Tel: 008

30、6-21-58137871 SALES CONFIRMATION No. Fa*:0086-21-58137871 日期: Date 2010年1月6日TO Messrs: BASIC IDEA INC247W 35TH ST SUITE 405 NEW YORK, NY, 10018,USA 谨启者：兹确认授予你方以下货品，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

31、 of modity and Specification2数量Quantity3单价Unit Price4总价AmountNo.TY0876RADIO CONTRAL TOY CAR1000 SETSCIFC2%NEW YORKUSD15.60USD15,600.00总值 total value: U.S.DOLLARS FIFTEEN THOUSAND AND SI* HUNDRED ONLY. 5装运期限：2010年3月1日以前Time of Shipment: 6装运港：港Port of Loading: 7目的港：NEW YORK Port of Destination：8分批装运：不

32、允许 Partial Shipmentt:9转船：不允许 Transshipment: 10付款条件：Terms of Payment: 买方应在装运月份开场30天以前，开出以卖方为受益人的保兑的不可撤销的即期跟单信用证。信用证于装运15天后在中国到期。11运输标志：由卖方指定。Shipping Marks: 12保险：加一成，根据中国人民保险公司1981年1月1日的海运货物保险条款，投保一切险和战争险。 Insurance: The Seller should cover insurance for% of the total invoice value against as per Oce

33、an Marine Cargo Clauses of PICC dated 1/1/1981.13仲裁Arbitration: All disputes arising from the e*ecution of, or in connection with this Sales Confirmation, shall be settled amicably throughfriendly negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted

34、 to China International Economic and Trade Arbitration mission, Shanghai mission for arbitration in accordance with Rules of Arbitration of China International Economic and Trade Arbitration mission. The award made by the mission should be accepted as final and binding upon both parties. 14REMARKS:买

35、方须于 2010 年 1 月 30 日前开出本批交易的信用证或通知售方进口许可证。否则，售方有权不经过通知取消本确认书，或向买方提出索赔。The Buyer shall establish the covering Letter of Credit (or notify the Import License Number) before, falling which the Seller reserves the right to rescind without further notice, or to accept whole or any part of this Sales Confi

36、rmation non-fulfilled by the Buyer, or, to lodge claim for direct losses sustained, if any.凡以CIF条件成交的业务，保额为发票价的，投保险别以售货确认书中所开列的为限，买方如果要求增加保额或保险围，应于装船前经卖方同意，因此而增加的保险费由买方负责。For transactions conclude on CIF basis, it is understood that the insurance amount will be forof the invoice value against the ri

37、sks specified in Sales Confirmation. If additional insurance amount or coverage is required, the buyer must have consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.品质/数量异议：如买方提出索赔，凡属品质异议,须于货到目的口岸之 60 日提出。凡属数量异议，须于货到目的口岸之 30 日提出，对所装货物所提任何异议属于保险公司、轮船公司等其他有关运输

38、或邮递机构的责任畴，卖方不负任何责任。QUALITY,/QUANTITY DISCRFPANCY: In case of quality discrepancy, claim should be filed by the Buyer within days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within:days after the arrival of the goods at port of destination. It is un