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1、PAGE 外贸业务基础理论试卷(B卷) 第27页 (共12页)座位号总分复查人座位号2008年全国外贸业务员考试外贸业务基础理论试卷(B卷)(考试时间:2008年5月25日 上午9:0011:00)题 号一二三四五总 分阅卷组长得 分得 分评卷人复查人一、单项选择题(每小题1分,共40分)1我国对外贸易救济措施不包括(C )。A反倾销B反补贴C出口信用保险D建立外贸预警机制2我国目前对知识产权采取行政保护与(B )并重的模式。A海关保护 B司法保护C自行保护 D行业自律3山东食品进出口有限公司出口20吨大葱到日本三启株式会社,单价为0.5美元/千克,FOB青岛,信用证金额为10000美元。则该
2、公司最多能装运多少数量,最多能收入多少美元?最少能装运多少数量,最少能收入多少美元?( C )A20吨 10000美元;20吨 10000美元B20吨 10000美元;19吨 9500美元C21吨 10000美元;19吨 9500美元D21吨 10500美元;19吨 9500美元4若按CIF LANDED贸易术语成交,买卖双方的风险划分界限为(A )。A货物在装运港越过船舷B货物在目的港越过船舷C货物交到目的港的码头D货物交给承运人5A生产者 B销售者C经营者 D供货者6中科院物理研究所以特定减免税进口的大型实验设备的海关监管期限为(C )年。A1 B3C5D77(D)是指由于企业自身工作的过
3、失而造成的客户流失,这种类型流失占客户流失总量的比例最高,带给企业的影响最坏。A自然流失 B竞争流失C自动流失 D过失流失8联合国国际货物销售合同公约规定,在分批交货合同中,如果卖方对其中任何一批货物已构成根本违约时,而合同项下的各批货物是相互依存、不可分割的,则买方可以( D)。A宣告合同对该批货物无效B宣告合同包括该批货物在内的以前各批货物无效C宣告整个合同无效D宣告合同包括该批货物在内的以后各批货物无效9某生产型外贸企业的投资项目符合国家鼓励发展的产业政策,取得了国家鼓励发展的内外资项目确认书,在向当地海关办理减免税项目备案后准备申领进出口货物征免税证明时,接到船公司的进口设备到货通知,
4、因海关的进出口货物征免税证明尚未办妥,不能及时报关和提货,此时,以下哪种方式是不可取的?( B )A待进出口货物征免税证明批准后再报关B先缴纳关税和进口环节增值税后报关,在取得进出口货物征免税证明后再向报关地海关申请退回关增税C向海关申请,以关增税保证金形式先报关,待取得进出口货物征免税证明后再重新申报,并退回关增税保证金D先将货物转入保税仓库或保税区,然后待进出口货物征免税证明批准后再报关10关于加工贸易合同核销表述错误的是( B )。A加工贸易合同核销包括合同核销与台账核销两部分BC企业凭海关签发的银行保证金台账核销联系单,向银行办理保证金台账的销账手续D实行保证金台账实转的企业,凭海关出
5、具的单证,向银行申请退还保证金及其利息11江苏雄华钢卷尺厂以CFR术语报价出口一批钢卷尺,如果国外客户要求改为航空运输时,应采用( C )术语为宜。AFCA BCIPCCPT DDDP12广交会从第( B )届开始,改名为中国进出口商品交易会。A100 B101 C102 D10313D/A付款条件下,出口商业汇票上的受票人应是( D)。A代收行 B托收行C出口商 D进口商14( C )A装368箱 B装384箱 C装432箱 D装456箱15海关放行货物后,出口货物发货人或其代理人凭借( B )将出口货物装运到运输工具上离境。A报关单海关作业联B盖有“海关放行章”的出口装货凭证C纳税凭证D报
6、关单企业留存联16该海运提单应由( B)进行背书。A第一受益人B第二受益人C开证行D开证申请人17根据UCP600规定,若信用证中无其他规定,商业发票必须以( D )为抬头。A开证行 B受益人C付款行 D开证申请人18以下支付方式对进口商的风险而言从大到小的排列顺序是( C)。AD/A30%后T/T+70%L/C at sightD/P at sight装运前T/TBD/AD/P at sight30%后T/T+70%L/C at sight装运前T/TC装运前T/TD/P at sight30%后T/T+70%L/C at sightD/AD装运前T/T30%后T/T+70%L/C at s
7、ightD/P at sightD/A19船舶在航行途中因故搁浅船长为了解除船货的共同危险,有意、合理地将部分货物抛入海中,使船舶起浮,继续航行至目的港。搁浅和抛货造成的损失(D )。A都属共同海损B前者属共同海损,后者属单独海损C都属单独海损D前者属单独海损,后者属共同海损20出口收汇核销登记的环节包括:到有关部门办理“中国电子口岸”企业法人IC卡和企业操作员IC卡电子认证手续;向外汇局提交所需的相关材料;到海关办理“中国电子口岸”入网手续;出口企业取得出口经营资格;外汇局审核材料,审核无误后,为出口企业办理登记手续,建立出口企业电子档案信息。正确的出口收汇核销登记流程的顺序是( D )。A
8、BCD21defective condition of the( C ).Avessel BB/L itselfCshipment Dvoyage22An exporter sells goods to a customer abroad on FOB and on CFR terms by L/C. Who is responsible for the freight charges in each?( C)ABeneficiary; applicantBSeller; buyerCBuyer; sellerDExporter; exporter23To whom is an endorse
9、r liable if the bill of exchange is dishonored?( A )Aa subsequent endorser or holderBthe drawerCthe payeeDa previous endorser24Before allowing goods to be exported, many countries in the world insist on( A )which allows the goods to be exported and a compulsory legal document for export.Aa shippers
10、certificateBa mates receiptCa black list certificate Dan export license25AUCP BVATCINCOTERMSDURC26Atravelers chequeBdocumentary collectionCbills of exchangeDdocumentary credit27General average belongs to( A ).Apartial lossBactual total lossCconstructive total lossDtotal loss28Unless otherwise stipul
11、ated in the credit, the minimum amount for which the insurance document must indicate the insurance cover to have been effected is the CIF value of the goods plus( B), but only when the CIF value can be determined from the documents on their face.A5% B10%C15% D20%29Athe reimbursing bankBthe negotiat
12、ing bankCthe remitting bankDthe collecting bank30The risk to the exporter in open account trading is that by surrendering the shipping documents to the importer, he( B)before he has obtained payment for them.Ais in control of the goodsBloses control of the goodsCretains control of the goodsDgives up
13、 control of the goodsQuestions from 31 to 35 are based on the following passage:A garment label is more than just a piece of fabric. It is something that draws the attention of customers to the garment. In todays times, labels actually help in selling a garment. Customers decide whether to buy a pie
14、ce of apparel or not on the basis of its label. Labels communicate to the customer what types of materials have been used in making the garment. Different manufacturers use their own special type of labels to create their own distinct identity. A label might be custom-made by a manufacturer to make
15、it unique. Beautiful, customized labels add to the beauty and style of the garment.Each brand produced by the manufacturer is usually distinguishable on the basis of a special symbol, color or word. This is reflected through the label. Garment labels can be made using several fabrics, in different t
16、ypes of finishes and can be attached to the garment in different styles. The fabrics that are commonly used in the preparation of labels are satin, damask, semi-damask and taffeta. In some cases, cotton, canvas and felt are also used in making labels. Satin is the most used fabric in preparing label
17、s. Leather labels are generally used in case of jeans and pants. PVC labels are used in pants and bags. Satin is soft on the skin and looks very pretty initially. However, it is not one of the best fabrics to be used in labels because it is very thin and can snag easily. Labels made using taffeta ar
18、e stiffer than those of satin and do not snag as easily. However, taffeta labels can irritate the skin of the customers. Damask and semi-damask are ideal fabrics for making labels. Damask labels are soft even after finishing and do not cause any irritation to the customer. Semi-damask is similar to
19、damask in feel, but it costs lesser than damask.31According to the passage, which statement is NOT true?(D )AA garment label has been a “spokesman” for the certain brand.BCA unique label adds to the beauty and attraction of the garment.DLabels are somewhat more important than the garments.32The most
20、 used fabric adopted in the labels is( C ).AfeltBsemi-damaskCsatinDleather33According to the description of the article, youre to judge the best statement below.(B ).ATaffeta labels cause irritation to the customer, but they do snag as easily.BThe feel of semi-damask and damask is similar to each ot
21、her, and the cheaper costs make the former be the most appropriate labels.CSatin labels are stiffer than those of leather which may irritate the skin of the users. DDamask labels are soft and snag easily.34The labels communicate to the customer with the information except( C).Athe material types use
22、dBthe unique style and distinct identityCthe reasons for purchasingDbeing beautiful and unique35The best title for the passage is( D ).ADIFFERENT LABELSBTHE VARIOUS FABRICS USED IN LABELSCLABELSTHE DISTICTIVE IDENTITYDTHE FUNCTIONS OF GARMENT LABELSQuestions from 36 to 40 are based on the following
23、passage:Generally, cargo is carried in containers, but sometimes it is still shipped as breakbulk cargo. During the voyage, goods may be stacked on top of or come into violent contact with other goods. And the cargo might be dragged, pushed, rolled, or dropped during unloading, while moving through
24、customs, or in transit to the final destination.Moisture is a constant concern because condensation may develop in the hold of a ship even if it is equipped with air conditioning and a dehumidifier(除湿机). Another aspect of this problem is that cargo may also be unloaded in precipitation, or the forei
25、gn port may not have covered storage facilities. Buyers are often familiar with the port systems overseas, so they will often specify packaging requirements. If the buyer does not specify this, be sure the goods are prepared using these guidelines:Pack in strong containers, adequately sealed and fil
26、led when possible.To provide proper bracing in the container, regardless of size, make sure the weight is evenly distributed.Goods should be palletized when possible containerized.Packages and packing filler should be made of moisture-resistant material.To avoid pilferage, avoid writing contents or
27、brand names on packages. Other safeguards include using straps, seals, and shrink wrapping.Observe any product-specific hazardous materials packing requirements.Normally, air shipments require less heavy packing than ocean shipments, though they should still be adequately protected, especially if th
28、ey are highly pilferable.Finally, because transportation costs are determined by volume and weight, specially reinforced and lightweight packing materials have been developed for exporting. Packing goods to minimize volume and weight while reinforcing them may save money, as well as ensure that the
29、goods are properly packed. 36Rough handling in transit will do great harm especially to(B ).Acontainerized cargoBbreakbulk cargoCpalletized goodsDnone of the above37Moisture has long been the concern in export business, of which the reasons are stated except( A ).Ahuman-caused factorsBunloading in p
30、recipitationCcondensation in the ships holdDpoor storage facilities38Packaging guidelines should be always preferred EXCEPT( C ). Awhen possible, pack in strong containers and adequately sealed and filledBmoisture-resistant materials for packages including packing filler should be usedCthe more expe
31、nsive packaging material, the betterDobserving packing requirements for any product-specific hazardous materials 39The packing of cargo delivered by air freight can be( A).Aslighter than that of the freight carried by sea Bheavier than that of the freight carried by seaCmore pilferable Dmore protect
32、ive40The major concern for the dimensions and weight of the packaging is for( C ). Athe safety Bthe volume and weightCthe costsDthe carrier得 分评卷人复查人二、多项选择题(每小题1.5分,共15分,多选或少选均不得分)1以下哪种类型信用证支付方式下,指定银行对受益人付款后无追索权?( ACD )A延期付款信用证B议付信用证C承兑信用证D即期付款信用证2必须要在企业财务部门备案,以备税务机关核查?(ACD )A外贸企业购货合同 B信用证C出口货物明细单 D出
33、口货物装货单3投保海运一切险后,以下哪些风险可不用加保?( AC )A偷窃、提货不着险 B交货不到险C淡水雨淋险 D战争险4原产地标记的评审原则有( ABCD )。A产品名称应由其原产地地理名称和反映其真实属性的通用产品名称构成B产品的品质、品味、特征、特色和声誉能体现原产地的自然环境和人文因素,并具有稳定的质量、悠久的历史、良好的声誉C在生产中采用传统的工艺生产或特殊的传统的生产设备生产D其原产地是公认的,协商一致的并经确认的5独家代理与经销的主要区别是(ABCD )。A当事人关系不同B履行合同义务主体不同C承担的风险不同D承担的销售义务不同6以下哪些贸易术语项下,卖方需承担国外运费?(BC
34、 )ADAF BDEQCDES DFOB STOWED7下列哪些方式进口自动许可货物时,可以免领自动进口许可证?(ACD )A加工贸易项下进口并复出口的(原油、成品油除外)B每批次价值不超过10000元人民币货样广告品进口的C外商投资企业作为投资进口的D进入保税仓库的8在出口业务中,若流通型外贸企业的外贸业务员接受国外客户略低于我方发盘的还盘价,却还要实现预期的总利润,可以采取的措施包括(ABCD )。A要求国内供应商降低价格B要求国外客户增加订单量C节约业务定额费D缩短付款时间9来料加工贸易合同的审批需要提供的申请文件有(ACD )。A加工贸易合同申报表B验资报告C加工企业生产能力证明D进口
35、料件申请备案清单10以下哪些样品是属于磋商阶段涉及的样品?( ABC )ATest sampleBModified sampleCApproved sampleDPre-production sample得 分评卷人复查人三、判断题(每小题1分,共15分,对的打,错的打)1( )2( )3货物原产地实质性改变的确定标准,以从价百分比为基本标准;从价百分比不能反映实质性改变的,以税则归类改变、制造或者加工工序等为补充标准。( )4根据UCP600规定,如果从单据中不能确定CIF或CIP价格,投保金额必须基于要求承付或议付的金额,或者基于发票上显示的货物总值来计算,两者之中取金额高者。( )5中国
36、出口信用保险公司目前所开办的中长期出口信用保险业务主要有:出口买方信贷保险和出口卖方信贷保险。( )6在EXW贸易术语下,买方负责办理出口批件。( )7在外贸企业兑现划线支票时,只能采用银行转账方式结算。( )8在出口业务中,样品制作费都是由生产厂家承担。( )9德国产品安全认证GS遵循自愿认证的原则。( )10()11客户细分是进出口商提高对客户管理水平的重要工作内容,只有准确、深入地客户细分,才能保证客户的不同需求得以满足。( )12若( )13若信用证中要求保险单,则受益人既可提交保险单也可提交保险凭证。( )14An arbitration award is final and bin
37、ding upon both parities, therefore, if one party doesnot get satisfied with the award, it cannot refer the case to the court, so long as thearbitration procedures are legal.()15In adocumentary credit, terms such as “divisible”, “assignable”, and “transmissible”carry the same meaning and have the sam
38、e effect as the term “transferable” and areinterchangeably used with such a term.( )得 分评卷人复查人四、简答题(每小题5分,共20分)1请简述加工贸易货物的特点和单耗核定的原则。加工贸易货物的特点:(1)利用进口料件加工的成品必须复运出境,不在国内最后使用、消费。(1分)(2)出口成品与进口料件直接相关,是对进口料件本身进行加工得到的产品。(1分)(3)暂免纳税。进口时暂时不办理缴纳关税的手续。等到货物最后确定流向后,海关再决定征税或免税。(1分)单耗核定的原则:“据实核销”的原则(1分),即在单耗标准范围内
39、,各地海关按加工企业生产加工的实际核定、核销单耗。(1分)2请写出审证的步骤以及改证的业务流程。审证的步骤:熟悉外贸合同各条款内容;(0.5分)对照外贸合同条款,按照可操作性原则,逐条审核信用证各条款;(0.5分)核对外贸合同,有无信用证漏开的外贸合同条款;(0.5分)列出信用证中的不符条款。(0.5分)改证的业务流程:受益人给开证申请人发改证函,协商改证事宜;(0.5分)协商一致后,开证申请人填写改证申请书,向开证行提出改证申请;(1分)开证行同意后,向信用证的原通知行发信用证修改书,即MT707;(0.5分)原通知行给受益人信用证修改通知书和信用证修改书,进行信用证修改通知。(1分)3请比
40、较流通型外贸企业的外贸业务员在做代理进出口业务时与做自营进出口业务时的工作任务有何差异。(1)对于流通型外贸企业,代理出口业务与自营出口业务相比:外贸业务员增加了与委托人签订委托代理出口协议工作(0.5分),减少了签订出口合同及之前的工作环节(0.5分),减少了出口退税工作环节(0.5分),这两部分工作由委托方办理。(2)对于流通型外贸企业,代理进口业务与自营进口业务相比:若委托人自己对外磋商并签订进口合同(0.5分),则外贸业务员减少了签订进口合同及之前的工作环节(0.5分),增加了签订委托代理进口协议(0.5分)、开证前向委托人收取保证金等工作环节(0.5分)。 若委托人没有国外客户,委托外贸企业寻找国外客户并进行进口磋商签订进口合同(0.5分),则增加了签订委托代理进口协议(0.5分)、开证前向委托人收取保证金等工作环节(0.5分)。增加了签订委托代理进口协议、开证前向委托人收取保证金等工作环节4请简述银行担保提货的业务背景和具体做法。业务背景:货物比正本提单先到目的港(1分),若等收到正本提单再提货,会导致因不能及时进口报关产生的滞报金、疏港费等费用
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