外贸业务操作实务模拟试卷参考答案

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)÷6.945=7.16美元/千克CFR=7.16+0.04=7.20美元/千克CIF=CFR÷(1-110%×保险费率)=7.20÷(1-110%×5‰)=7.24美元/千克2．DearMissSonaliBendre,ThanksforyourinquiryonMay20,2008.Ourofferisasfollows：①BrassTubesArt.no.H65,8mm×1mm×1m1.6mpa,seamless②Unitprice:USD7.24/kgCIFNhavaSheva.③Packing：inwoodenpallet④MinimumOrderQuantity:20000kgs⑤Payment:ByL/Catsight⑥Shipment:Tobeeffectedwithin45daysafterthecontractdate.ThisofferisvalidsubjecttoyourreplyherebyMay28,2008.Awaitingyourearlyreply.Yoursfaithfully,WangMin二、签订出口合同操作题（共15分）Commodity&SpecificationQuantityUnitPriceAmountBrassTubesArt.no.H65,8mm×1mm×1m1.6mpa,seamless（1）40000kgs（2）CIFNhavaSheva.USD7.00/kg（3）USD280000.00Total9000pairsUSD280000.00TotalContractValue:（4）U.S.DOLLARSTWOHUNDREDEIGHTYTHOUSANDONLY.PACKING:（5）Brasstubetobewrappedinspecialpaper,thentolayflatonthenewwoodenpallet,finally,tobecoveredbywater-proofandmoisture-resistantplasticfilm.2TIMEOFSHIPMENT:（6）WithinonemonthafterthereceiptoftheL/C.PORTOFLOADINGANDDESTINATION:（8）FromShanghai,ChinatoNhavaSheva,IndiaTransshipmentis（9）notallowedandpartialshipmentis（10）notallowedINSURANCE:（10）Tobecoveredbythesellerfor110%ofinvoicevaluecoveringAllRisksasperCICofPICCdated01/01/1981.TERMSOFPAYMENT:（11）ByLetterofCreditatsight,reachingthesellerbeforeJune20,2008andremainingvalidfornegotiationinChinaforfurther15daysaftertheeffectedshipment.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）DearMissSonaliBendre,,WearepleasuretoreceiveyourL/CNo.76905issuedbyIngVysyaBankLtd.ButwefindthatitcontainssomediscrepancieswithS/CNo.ZZT08054.PleaseinstructtheissuingbanktoamendtheL/CA.S.A.P.TheL/Cshouldbeamendedasfollows:1)Underfield31D,thedateofexpiryamendsto“DATE080731.”2)Underfield42C,thetenorofdraftis“ATSIGHT”insteadof“AT30DAYSAFTERB/L3DATE”.3)Underfield42A,thedraweeofdraftis“ISSUINGBANK”insteadof“APPLICANT”.4)Underfield43C,thelatestdateofshipmentamendsto080716.5)Underfield45A,theArt.No.amendsto“H65”;Tradetermsamendsto“CIF”;Contractno.amendstoZZT08054.6)Underfield46A,theamountinsuredinInsurancePolicyis“110%OFINVOICEVALUE”not“120%OFINVOICEVALUE”.7)Underfield46A,inBeneficiary’sCertificateclause,ONEORIGINALOFBILLOFLADINGamendstoONECOPYOFBILLOFLADING8)Underfield48,theperiodofpresentationamendsto“WITHIN15DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT.”Thankyouforyourkindcooperation.PleaseseetoitthatL/CamendmentreachusnotlaterthanJune20,2008.Failingwhichweshallnotbeabletoeffectshipment.Waitingforyourreplysoon.Yourstruly,Yoursfaithfully,WangMin3．（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。四、进口磋商和签约操作（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：①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②进口增值税=进口增值税的完税价格×进口增值税率③实缴增值税=国内销售价格÷（1+增值税率）×增值税率－进口增值税②、③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④银行手续费=795000×0.15%×10.0=11925元/台4⑤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=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．Thebuyerwillpaytotheseller20%ofthecontractpriceasthedownpaymentwithin15daysafterhisreceiptofaG/Lissuedbytheseller’sbankcovering20%ofthecontractprice.45daysbeforetheshipment,thebuyershallissue,throughhislocalbank,totheselleranirrevocableL/Cwiththe80%amounttoofcontractprice,theexpirydateistheMay15,2009,ofwhichthe70%ofthecontractpricewillbepaidatsightofthedocumentsstipulated.Theremaining10%ofthecontractpricewillbepaidafterthemachinepassestheinspectionagainstafinalacceptancecertificatesignedbytheseller,thebuyer,andtheend-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：JebuGmbH&Co.KG受益人：HangzhouLinfengPrintingCo.,Ltd担保行：BANKOFCHINA,HAMBURGBRANCH（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、证明保函受益人银行已根据合同LF648开立以JebuGmbH&Co.KG为受益人的信用证和JebuGmbH&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APPLICATIONFORFUNDSTRANSFERS(OVERSEAS)致：日期T0:BANKOFCHINA,HANGSHOUBRANCHDateDEC.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BOPReportingNo.（略）□□□□□□□□□□□□□□□□□□□□□□20银行业务编号收电行/付款行（略）Receiver/DrawnonBankTransactionRef.No.（略）32A汇款币种及金额EUR156000.00金额大写AmountinWordsEURODOLLARSONEHUNDREDFIFTYSixTHOUSANDONLY.Currency&Inter-bankSettlementAmount5其中现汇金额AmountFX账号AccountNo.（略）购汇金额AmountofPurchaseEUR156000.00账号AccountNo.（略）其他金额AmountofOthers账号AccountNo.（略）50a汇款人名称及地址HangzhouLinf