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1、2007年全国外贸业务员培训认证考试外贸业务操作实务试卷参考答案一、寄样与发盘操作题（共30分）1王涛应以DHL快递方式把样品寄出，由ABC Co., Ltd承担寄样费。2按20000个最低起订量作为出口报价核算的商品数量，设该商品出口报价为X美元/个；太阳帽的CFR出口价格=出口成本+国内费用+国外运费+出口利润。（1）核算出口成本出口成本=采购成本-出口退税额 =采购成本-采购成本（1+增值税率）出口退税率 =6.3-6.3（1+17%）13%7.7295=0.7245美元/个（2）核算国内费用国内运费=￥500200007.7295=0.0032美元/个业务定额费=采购成本业务定额费率=
2、6.35%7.7295=0.0408美元/个银行费用=出口价格银行费用率=0.5%X垫款利息=采购成本贷款年利率垫款天数360 = 6.36.12%303607.7295 = 0.0042美元/个其他费用=500200007.7295=0.0032美元/个国内费用=国内运费+业务定额费+银行费用+垫款利息+其他费用=0.0032+0.0408+0.5%X+0.0042 +0.0032=0.0514+0.5%X（3）国外运费因为，M=0.60.40.4=0.096（m3）W=0.018（MT）所以，按体积作为运费的计量单位。国外运费=0.09618.75200=0.009美元/个。（4）核算出口
3、利润出口利润=出口价格销售利润率=15%X（5）出口报价=出口成本+国内费用+国外运费+出口利润X=0.7245+（0.0514+0.5%X）+0.009+15%X0.845X=0.7849 X=0.93美元/个3 Dear Sirs,Thanks for your inquiry on Mar. 12，2007. Our offer is as follows： Caps Style No. C123 Shell：100% cotton Packing：200pcs/ctn Size：60cm40cm40cm Unit price: USD0.93/pc CFR Hamburg Minimu
4、m Order Quantity:20000pcs Payment: By L/C at sight Shipment: To be effected within 45 days after receipt of the relevant L/C. This offer is valid subject to your reply here by Mar. 19, 2006. Awaiting your early reply. Yours truly,王涛二、签订出口合同操作题（共20分）Commodity & specificationQuantityUnit priceAmount(1
5、)Caps Style No. C123 Shell： 100% cottonBlueWhite（2）8000pcs12000pcs（3）CFR HAMBURG AS PER INCOTERMS2000USD0.85/pcUSD0.85/pc（4）USD6800.00USD10200.00TOTAL20000pcsUSD17000.00TOTAL CONTRACT VALUE: （5） U.S. DOLLARS SEVENTEEN THOUSAND ONLY.（6）More or Less Clause:More or less 3% of the quantity and the amoun
6、t are allowed. PACKING: 20 pieces packed in one polybag, 10 polybags in one standard export carton.TIME OF SHIPMENT （7）Not later than May 15, 2007PORT OF LOADING AND DESTINATION: （8）From Shanghai, China to Hamburg，GermanyTransshipment is （9）allowed and partial shipment is （10）prohibited. INSURANCE:
7、（11）To be effected by the buyer. TERMS OF PAYMENT （12）: By irrevocable Letter of Credit at sight, reaching the seller before Apr.1, 2007 and remaining valid for negotiation in China. In case of late arrival of the L/C, the seller shall not be liable for any delay in shipment and shall have the right
8、 to rescind the contract and /or claim for damages. 三、信用证分析操作题（共15分）1受益人最少和最多可装运的数量分别是9000pcs（把） 和11000pcs（把），受益人最少和最多可支取的款项分别是USD45000和USD55000。 2该信用证是属于承兑信用证；该信用证项下汇票的受票人是开证行/BANK AUSTRIA AG VIENNA。3最迟装运日期是2006年4月21日，因为信用证中为规定最迟装运日期，视为双到期，即最迟装运日期同信用证的效期。根据UCP600规定，信用证未规定交单期，则交单期是装运日期后的21天内交单，但必须在信
9、用证的效期内。4全套（共三份正本）清洁已装船海运提单，作成空白指示抬头，作空白背书，标注“运费由提货人支付”，通知开证申请人。5仓至仓条款和不计免赔率。6该提单若要转让由托运人/受益人/HANGZHOU HAIWU LEATHER PRODUCTS CO. LTD. 进行背书。该提单条款存在以下不妥：因为贸易术语为CIF BARCELONA，因此运费应由受益人承担，在装运港预付，而不应到目的地付。四、进口付汇业务操作（20分）1该业务中的支付方式为“装运后见提单传真件T/T”，其业务流程为：进口商出口商汇出行汇入行船公司申请汇款资金汇划收汇通知装运提单传真/电邮提单提货邮寄或电放提单2境 外
10、汇 款 申 请 书APPLICATION FOR FUNDS TRANSFERS (OVERSEAS)致： 日期T0: BANK OF CHINA, SHANGHAI BRANCH Date APR. 27, 2007电汇T/T票汇D/D信汇M/T发报等级Priority 电汇Norma 电汇Urgent申报号码BOP Reporting No.（略） 20 银行业务编号收电行/付款行（略）Receiver/Drawn onBank Transaction Ref. No.（略）32A 汇款币种及金额JPY10000000金 额 大 写Amount in WordsJAPANESE YEN T
11、EN MILLION ONLY.Currency & Inter-bank Settlement Amount其中现汇金额Amount FX账号Account No.购汇金额Amount of PurchaseJPY10000000账号Account No.232323232 其他金额Amount of Others账号Account No.50a 汇款人名称及地址SHANGHAI BBB CO., LTD. NO.2 NANSHUI ROAD, SHANGHAI, CHINA Remitters Name & Address对公组织机构代码Unit Code 9 9 9 9 9 9 9 9
12、9 对私个人身份证号码Indivudual 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）名称及地址Correspondent of Beneficiarys Banker Name & Address57a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）Beneficiarys BankName & AddressBANK OF CHINA，TOKYO BR. NO.89 QUEEN ROAD TOKYO59a 收款
13、人名称及地址收款人账号Beneficiarys Account No. 98709870 Beneficiarys Name & AddressKIM CO.,LTD. NO.8 QUEEN ROAD TOKYO 70汇款附言只限140个字位Not Exceeding 140 Characters71A国内外费用承担Remittance Information（略）All Banks Charges If Any Are to Be Bone By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BBB070402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）报关单币种及总金额（略）本次核注金额（略）银行专用栏For Bank Use Only申请人签章Appl
