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1、最新资料推荐外贸业务操作实务模拟试卷一、出口报价核算与发盘操作（共15分）根据以下业务背景资料，回答相关问题。2008年5月20日，上海天周有限公司外贸业务员王敏收到印度老客户BBG India Limited的经理Sonali Bendre小姐电子邮件，欲购黄铜管Brass Tubes，内容如下： 发件人：sonalibbg. com.in收件人：wangmin日 期：2008-5-20 13:55:35主 题：Enquiry on Brass Tubes附 件：Dear Miss Wang,During the International Hardware Fair of Kelon, w
2、e have learned about your Brass Tubes. We are interested in buying large quantities of Brass Tubes Style H65.We would be obliged if you would give us a quotation per kilogram CIF Nhava Sheva. It would also be appreciated if you could forward samples to us.We used to purchase Brass Tubes from other s
3、ources. We may now prefer to buy them from your company because we understand that you have this product and are able to supply larger quantities at more attractive prices. In addition, we have confidence in the quality of your products. As we are in a position to handle large quantities, we hope yo
4、u will make an effort to submit us really competitive prices.We look forward to hearing from you by return E-mail.Best regard.Sonali BendreManagerBBG India LimitedAdd：86 Faiz-e-edroos 365/367 Narsi Natha Street Mumbai 400009 IndiaTel: 0091-22-40077987Fax: 0091-22-40077991 E-mail: balibbg. com.in王敏立即
5、通知老供应商张家港市天原钢制品有限公司李孟厂长报价，次日收到其报价如下：黄铜管，规格号H65，每根的外径壁厚长度为：8mm1mm1m，承压能力(mpa): 1.6mpa，无缝，每根的重量为：187g；最低起订量为20公吨，人民币45.63元/千克（含税价），增值税率为17%；木托盘包装，20公吨装1个20FCL；签约后15天内付款30%，交货时付款70%；工厂交货。1若2008年5月21日的美元牌价按USD1=RMB6.945/ 6.973计；出口退税率为5%；国内运费为RMB2000/20FCL，其他所有国内费用为采购成本的3%；由上海至Nhava Sheva的海运费为USD800/20FC
6、L；到印度投保一切险的保险费率为5，保险加成按10%计；;预期出口成本利润率为10%。请核算出口报价。（计算过程中，数值要保留到小数点后3位，最后保留到小数点后2位。）（7分）解答：出口价格=出口成本+出口费用+出口利润出口成本=采购成本-出口退税额=45.63-1.95=43.68元/付出口退税=采购成本（1+增值税率）出口退税率=45.63(1+17%)5%=1.95元/千克国内费用=出口运费+其它费用=200020000+45.633%=0.1+1.3689=1.4689元/千克国外运费=80020000=0.04美元/千克预期出口利润=45.6310%=4.563元/千克FOB=(43
7、.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根据以上核算的出口报价和相关条件，用英文书写以下发盘函，要求在2008年5月28日复到有效。装运期为签订合同后45天内，付款方式为即期付款信用证。（8分）Dear Miss Sonali Bendre,Thanks for your inquiry on May 20, 2008. Our offer is as follows：Brass Tubes Art. no.H65, 8mm1mm1m
8、 1.6mpa, seamlessUnit price: USD7.24/kg CIF Nhava Sheva.Packing：in wooden pallet Minimum Order Quantity: 20000kgs Payment: By L/C at sight Shipment: To be effected within 45 days after the contract date. This offer is valid subject to your reply here by May 28, 2008.Awaiting your early reply. Yours
9、sincerely,Wang Min二、签订出口合同操作（共15分）根据前面第一大题和以下业务背景资料，填制出口合同。通过反复磋商，2008年6月2日，双方达成如下条款：单价：7美元/千克CIF Nhava Sheva数量：40公吨包装：黄铜管用专用包装纸包裹，平放在全新的木托盘上，然后用包装纸从上面覆盖, 防雨防潮。装运：收到信用证后1个月内装运；从中国上海运至印度Nhava Sheva；不允许转运和分批装运。支付：即期付款信用证，要求在2008年6月20日之前开到卖方，交单期为装运日期后的15天内交单。请填写以下合同的各条款内容，使其成为一份完整的出口合同。SALES CONTRACTNO
10、. ZZT08054 DATE: June 2, 2008THE SELLER: Shanghai Tianzhou Corporation.Room no.1198 Yuanmao mansion,1938 Dongfang Rd,Shanghai,200122, ChinaTEL: 0086-21-58301345 FAX: 0086-21-58301349THE BUYER: BBG India Limited86 Faiz-e-edroos 365/367 Narsi Natha Street Mumbai 400009 IndiaTEL: 0091-22-40077987 FAX:
11、0091-22-40077991This Contract is made by and between the Buyer and Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below：Commodity & SpecificationQuantityUnit PriceAmountBRASS TUBESART. NO.H65, 8MM1M
12、M1M1.6MPA, SEAMLESS（1）（2）（3）TotalTotal Contract Value: （4） SAY US DOLLARS TWO HUNDRED AND EIGHTY THOUSAND ONLYPACKING: （5） TIME OF SHIPMENT: （6） PORT OF LOADING AND DESTINATION: （7） Transshipment is（8） and partial shipment is（9） .INSURANCE:（10） TERMS OF PAYMENT:（11） DOCUMENTS:+ Invoice signed in ink
13、 in quintuplicate certifying that the goods shipped are as per this contract.+ Packing List in quintuplicate.+ Full set of clean on board ocean Bill of Lading marked “freight prepaid” made out to the order of the Issuing Bank blank endorsed notifying the Issuing Bank.+ Insurance Policy in duplicate.+ Certificate of Origin in duplicate issued by Chambers of Commerce or CCPIT.+ Sellers Certified Copy of Fax dispatched to the Buyer within three days after shipme
