2026年外贸函电写作专项练习题及答案（含询盘、报盘、还盘、接受）

2026年外贸函电写作专项练习题及答案（含询盘、报盘、还盘、接受）第一部分：试题卷I.单项选择题本大题共20小题，每小题1.5分，共30分。在每小题列出的四个备选项中只有一个是符合题目要求的，请将其代码填写在题后的括号内。1.WearepleasedtoinformyouthatthegoodsunderS/CNo.1234havebeen______onboardS.S."EastWind".A.loadedB.shippedC.takenD.placed2.YourletterofMay10______ustotheeffectthatyouareinterestedinourcottonpiecegoods.A.saidB.spokeC.informedD.told3.Weassureyou______ourbestattentiontoanyinquiriesfromyou.A.ofB.withC.forD.to4.Weconfirm______soldtoyou1,000metrictonsofGreenBeansatthefollowingterms.A.havingB.havebeenC.tohaveD.hasbeen5.Ourofferis______forthreedays.A.effectiveB.effectC.efficiencyD.effectively6.Wehopetoreceiveyour______offersoon.A.firmB.firmlyC.firmnessD.firmer7.PaymentistobemadebyirrevocableL/C______bynegotiation.A.payableB.payingC.paidD.pay8.Thebuyersuggestedthatthepacking______improved.A.beB.isC.wasD.tobe9.Weregrettoinformyouthatwecannot______yourprice.A.acceptB.agreeC.approveD.receive10.______wewouldliketoclosethebusinesswithyou,wefindyourpriceistoohigh.A.AsB.SinceC.WhileD.Muchas11.Wecansupplythiscommodity______stock.A.fromB.inC.atD.on12.TheL/Cshouldbeopened______theseller.A.infavorofB.infavortoC.forfavorofD.tofavorof13.Wehave______yourInquiryNo.2025andarepleasedtoofferasfollows.A.receivedB.acceptedC.obtainedD.got14.Ifyoucanreduceyourpriceby5%,wemight______adeal.A.comeintoB.cometoC.closewithD.conclude15.Thegoodsare______forshipment.A.readyB.preparedC.gotD.made16.Welookforwardto______fromyousoon.A.hearB.hearingC.heardD.beheard17.Thisofferissubjectto______herebeforetheendofthismonth.A.replyreachingusB.replyusC.usreplyingD.wereply18.Weshallappreciateitifyouwillquoteusyourlowestprice______CIFLondon.A.onB.forC.atD.to19.Weusuallyrequirepaymentbyconfirmed,irrevocableL/C______atsight.A.payingB.paidC.payableD.topay20.______tothecontract,youshouldpaybyL/C.A.AccordingB.AsC.InaccordanceD.WithII.多项选择题本大题共10小题，每小题2分，共20分。在每小题列出的五个备选项中有至少两个是符合题目要求的，请将其代码填写在题后的括号内。多选、少选、错选均不得分。21.Whichofthefollowingareessentialelementsofavalidoffer?A.IndicationofthegoodsB.QuantityC.PriceD.TimeofshipmentE.Politegreetings22.Afirmofferdiffersfromanon-firmofferinthatafirmoffer______.A.islegallybindingB.cannotbewithdrawnwithinitsvalidityC.usuallyspecifiesavalidityperiodD.isjustaninvitationtoofferE.canberevokedatanytime23.Inacounter-offer,thebuyermay______.A.acceptthepricebutproposedifferentpaymenttermsB.rejectthegoodscompletelyC.proposealowerpriceD.askforearliershipmentE.ignoretheseller'soffer24monmodesofpaymentininternationaltradeinclude______.A.LetterofCredit(L/C)B.TelegraphicTransfer(T/T)C.DocumentagainstPayment(D/P)D.DocumentagainstAcceptance(D/A)E.CashonDelivery(COD)insomespecificcontexts25.Whenwritingabusinessletter,theprinciplesofcommunicationinclude______.A.ClarityB.ConcisenessC.CourtesyD.CorrectnessE.Completeness26.Themaincomponentsofanexportofferusuallyinclude______.A.NameofcommoditiesB.QualityandspecificationsC.QuantityD.UnitpriceandtradetermsE.Packingandshippingdate27.WhichofthefollowingstatementsaboutanirrevocableL/Caretrue?A.Itcannotbecancelledoramendedwithouttheagreementofallparties.B.Itprovidesgreatersecuritytotheseller.C.ItismoreexpensivethanarevocableL/C.D.Itcanbeopenedbythebuyeralone.E.Itisaformaldocumentissuedbyabank.28.Reasonsforanon-firmoffermayinclude______.A.PricefluctuationB.GoodsnotinstockC.WaitingforconfirmationfromheadofficeD.MarketuncertaintyE.Alloftheabove29.Inaninquiry,thebuyerusuallyasksfor______.A.PricelistsB.CataloguesC.SamplesD.TermsofpaymentE.Discount30.Acceptancemustbe______tobeeffective.A.unconditionalB.madewithinthevaliditytimeoftheofferC.communicatedtotheofferorD.madebytheoffereeE.signedbyalawyerIII.填空题本大题共15小题，每小题1分，共15分。请将恰当的词语或短语填入句子的空格中。31.WeoweyournameandaddresstotheCommercialCounselor'sofficeofyourembassyinBeijingandarewritingtoyoutoestablishbusiness______withyou.32.Weareinthemarket______Chemicals.33.Pleasemakeusanoffer______500tonsofSteelPlates.34.Yourofferis______ourconsideration.35.Weregretbeingunabletoacceptyourofferbecauseyourpriceis______thehighside.36.Paymentistobemade______confirmed,irrevocableLetterofCreditpayablebydraftatsight.37.Wecaneffectshipment______30daysafterreceiptofyourL/C.38.Thisofferissubjecttoyourreply______usbeforeMay20th.39.Wewilltryourbestto______yourrequirements.40.Thequalityofourproductsissuperiorto______ofothersuppliers.41.Welookforwardtoyour______reply.42.PleasequoteusyourlowestpriceCIFNewYork______email.43.WehavereceivedyourInquiryNo.2026datedMay1standarepleasedtoofferyou______follows.44.Asthemarketisdeclining,werecommendyourimmediate______.45.Weconfirmhaving______you1,000setsofSewingMachines.IV.翻译题本大题共15小题，每小题3分，共45分。请将下列句子翻译成英文。46.请报给我们500公吨花生实盘。47.如果你方价格具有竞争性，我们打算向你方订购。48.我们的报盘有效期为3天。49.很遗憾，我们无法接受你方的还盘。50.随函附上我方最新的产品目录和价目表供你方参考。51.我们通常要求不可撤销即期信用证付款。52.由于原材料价格上涨，我们不得不调整价格。53.感谢你方5月10日的询价。54.关于付款方式，我们建议采用付款交单。55.我们很高兴向你方报盘如下。56.该货物可供现货。57.我们希望能达成交易。58.请告知最早装运期。59.一旦收到信用证，我们将立即装运。60.我方产品质量上乘，价格合理。V.简答题本大题共4小题，每小题10分，共40分。61.Whatarethemaindifferencesbetweenafirmofferandanon-firmoffer?62.Brieflydescribetheproceduresinvolvedinabusinessnegotiationfrominquirytoacceptance.63.Whatarethekeypointstobeincludedinacounter-offerletter?64.Whyisthe"LetterofCredit"oftenusedininternationaltradepayment?VI.计算题本大题共2小题，每小题15分，共30分。65.AnexporteroffersacommodityatUSD500permetrictonCIFLondon.Theinsurancepremiumis1%oftheCIFvalue.ThefreightisUSD50permetricton.IftheimporterwantstochangethepricetermtoCFRLondon,whatwouldbethenewprice?(PleaseshowthecalculationprocessusingLaTeXformulas).67.AcompanyinChinaexports1000cartonsofSilkScarves.ThepurchasecostisCNY150percarton.Theexpectedprofitmarginis10%onthesellingprice.ThedomesticexpensesareCNY20percarton.ThefreightisUSD5percarton.Theinsurancerateis0.5%.Theexchangerateis1USD=7.2CNY.CalculatetheCIFNewYorkpricepercartoninUSD.(AssumeCIF=Cost+Profit+Expenses+Freight+Insurance).VII.综合应用题（函电写作）本大题共4小题，每小题25分，共100分。请根据给定的背景信息，撰写规范的英文商务信函。68.WritinganInquiry:YouareMr.Smith,thepurchasingmanagerofABCTradingCo.,Ltd.inNewYork.Youhaveseentheadvertisementof"ForeverBrandBicycles"inthemagazine"InternationalTrade".YouareinterestedinModelXY-200andXY-300.WritealettertoBeijingLightIndustrialProductsI/ECorp.toaskfor:(1)ThelowestpriceCIFNewYork.(2)Theearliestdateofshipment.(3)Paymentterms.(4)Acatalogandsamples.69.WritingaFirmOffer:YouarethesalesmanagerofBeijingLightIndustrialProductsI/ECorp.YouhavereceivedtheinquiryfromABCTradingCo.,Ltd.(Question68).Nowyouarereadytomakeanoffer.Writealetterincludingthefollowingpoints:(1)AcknowledgereceiptoftheinquirydatedMay10,2026.(2)Offer500unitsofModelXY-200and300unitsofModelXY-300atUSD120andUSD150CIFNewYorkrespectively.(3)Statepacking:incartons.(4)Stateshipment:tobeeffectedwithin30daysafterreceiptofL/C.(5)Statepayment:byirrevocable,confirmedL/Catsight.(6)Theofferisvalidfor5days.70.WritingaCounter-Offer:YouareMr.SmithfromABCTradingCo.,Ltd.YoureceivedtheofferfromBeijingLightIndustrialProductsI/ECorp.butyoufindthepricetoohighcomparedwithothersuppliers.Writealetterto:(1)Thankthemfortheoffer.(2)Statethatthepriceis10%higherthanthemarketlevel.(3)Proposeareductionof10%(i.e.,XY-200atUSD108,XY-300atUSD135).(4)Mentionthatifthepriceisacceptable,youwillplaceanorderimmediately.71.WritinganAcceptance:YouarethesalesmanagerofBeijingLightIndustrialProductsI/ECorp.Afterdiscussingwithyourmanagement,youdecidetoacceptthecounter-offerfromABCTradingCo.,Ltd.inordertoestablishalong-termrelationship.Writealetterto:(1)Confirmacceptanceofthecounter-offer.(2)SendtheSalesConfirmation(No.2026-BJ001)induplicateforsignature.(3)AskthemtoopentheL/Cimmediatelysothatshipmentcanbemadeintime.(4)Expressexpectationforfuturebusiness.***第二部分：参考答案及解析I.单项选择题1.B2.C3.A4.A5.A6.A7.A8.A9.A10.D11.A12.A13.A14.B15.A16.B17.A18.C19.C20.CII.多项选择题21.ABCD22.ABC23.ACD24.ABCD25.ABCDE26.ABCDE27.ABCE28.ABCDE29.ABCDE30.ABCDIII.填空题31.relations32.for33.for34.under35.on36.by37.within38.reaching39.meet40.that41.early/favorable42.via43.as44.acceptance45.soldIV.翻译题46.Pleasemakeusafirmofferfor500metrictonsofGroundnuts.47.Ifyourpriceiscompetitive,weintendtoplaceanorderwithyou.48.Ourofferisvalid/holdsgoodforthreedays.49.Weregretbeingunabletoacceptyourcounter-offer.50.Enclosedpleasefindourlatestcatalogandpricelistforyourreference.51.WeusuallyrequirepaymentbyirrevocableLetterofCreditpayableatsight.52.Duetotheriseinthepriceofrawmaterials,wehavetoadjustourprices.53.ThankyouforyourinquiryofMay10th.54.Regardingpaymentterms,wesuggestD/P(DocumentsagainstPayment).55.Wearepleasedtomakeyouthefollowingoffer.56.Thegoodsareavailablefromstock.57.Wehopetoclosethedeal/concludethebusiness.58.Pleaseinformusoftheearliestdateofshipment.59.WewilleffectshipmentimmediatelyuponreceiptoftheL/C.60.Ourproductsareofsuperiorqualityandreasonableprice.V.简答题61.FirmOffervs.Non-FirmOffer:AFirmOfferisapromisetosellgoodsatastatedpriceandunderstatedconditionswithinastatedperiod.Onceaccepted,itislegallybindingandcannotberevokedoramendedduringitsvalidity.Itclearlyindicatesthevaliditytime(e.g.,"validfor3days").ANon-FirmOffer(orFreeOffer)isanexpressionoftheseller'sintentiontosellwithoutanylegalcommitment.Itdoesnotcontainavalidityperiodandissubjecttoconfirmationbythesellerlater.Itusuallyincludesphraseslike"subjecttopriorsale"or"withoutengagement".62.ProceduresinBusinessNegotiation:Theprocesstypicallyincludesfourstages:(1)Inquiry:Thebuyerasksforinformationaboutgoods,price,terms,etc.(2)Offer:Thesellerreplieswiththeproposedterms(price,quantity,shipment,payment).(3)Counter-Offer:Ifthebuyerdisagreeswithanyterms,theyproposenewconditions.Thismaygobackandforthseveraltimes.(4)Acceptance:Whenbothpartiesagreeonallterms,theofferisaccepted,andthecontractisconcluded.63.KeyPointsinaCounter-OfferLetter:(1)Acknowledgereceiptoftheoriginalofferandthankthesender.(2)Expressappreciationfortheofferbutstateclearlythatyoucannotacceptitasitstands.(3)Givespecificreasonsfortherefusal(e.g.,pricetoohigh,deliverytoolate).(4)Proposespecificnewterms(e.g.,adiscount,differentpaymentmode).(5)Urgetheotherpartytoacceptthenewproposaltoclosethedeal.64.WhyuseLetterofCredit(L/C)?TheL/Cisapreferredmethodbecauseitminimizesriskforbothparties.Fortheseller(exporter):Itprovidessecurityofpaymentasthebankguaranteespaymentuponpresentationofcompliantdocuments,eliminatingthebuyer'screditrisk.Forthebuyer(importer):Itensuresthatthesellercannotgetpaiduntiltheyshipthegoodsandpresenttherequireddocuments(likeBillofLading),provingshipmenthasoccurred.Itshiftsthecreditriskfromthebuyertothebank.VI.计算题65.Solution:Known:CFIFormula:CITherefore:CCalculation:CCCAnswer:ThenewCFRpriceisUSD495permetricton.67.Solution:Step1:CalculateTotalCostandExpensespercartoninCNY.CETotalCost&Expenses=150+20=170CNYStep2:Determinethesellingpricerelationship.LetPbetheCIFpriceinUSD.PFITheequationinUSD:PNote:ThecostandexpensesinCNYneedtobecoveredbytheUSDprice.PAlternativeapproach:ConverteverythingtoUSDequivalentcalculation.CPCombineterms:P0.895PPRe-calculationwithhigherprecision:CP0.895PRoundingtotwodecimalplaces:Answer:TheCIFNewYorkpriceisapproximatelyUSD31.97percarton.VII.综合应用题（函电写作）68.InquiryLetterABCTradingCo.,Ltd.123MainStreet,NewYork,USAMay10,2026BeijingLightIndustrialProductsI/ECorp.Beijing,ChinaDearSirs,Wehaveseenyouradvertisementinthelatestissueof"InternationalTrade"andareinterestedinyour"ForeverBrandBicycles",particularlyModelXY-200andXY-300.WearealargechainretailerintheUSAandintendtoplaceasubstantialorderifyourpricesarecompetitive.PleasequoteusyourlowestpriceCIFNewYorkfortheabovemodels.Also,pleasestatetheearliestdateofshipmentandyourpaymentterms.Wewouldalsoappreciateitifyoucouldsendusyourlatestcatalogandsomesamplesforourexamination.Welookforwardtoyourearlyreply.Yoursfaithfully,(签名)JohnSmithPurchasingManager***69.FirmOfferLetterBeijingLightIndustrialProductsI/ECorp.Beijing,ChinaMay14,2026ABCTradingCo.,Ltd.123MainStreet,NewYork,USADearMr.Smith,ThankyouforyourinquirydatedMay10,2026,concerningour"ForeverBrandBicycles".Wearepleasedtomakeyouthefollowingfirmoffer,subjecttoyourreplyreachingusherewithin5days:Commodity:ForeverBrandBicyclesModelXY-200:500unitsatUSD120CIFNewYorkperunitModelXY-300:300unitsatUSD150CIFNewYorkperunitPacking:Inexportcartonssuitableforlongdistanceoceantransportation.Shipment:Tobeeffectedwithin30daysafterreceiptoftherelevantLetterofCredit.Payment:Byirrevocable,confirmedLetterofCreditpayablebydraftatsight.Asrequested,wehaveairmailedourcatalogandsamplesunderseparatecover.Wehopeyouwillfindourofferacceptableandlookforwardtoyourorder.Yourssincerely,(签名)SalesManagerBeijingLightIndustrialProductsI/ECorp.***70.Counter-OfferLetterABCTradingCo.,Ltd.123MainStreet,NewYork,USAMay18,2026