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1、2011年外贸业务操作实务试卷（B卷）参考答案一、进口磋商和签约操作（20分）1（13分）(1)CIF=390000.006.84=2667600元/套(1分)(2)进口费用：进口关税=进口关税的完税价格进口关税率(1分)=CIF进口关税率(1分)=26676005%=133380元/套(1分)进口增值税=进口增值税的完税价格进口增值税率(1分)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(1分)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(1分) =3393000(1+17%)17%=493000元/套(1分)进口费用=133380+493000+3000+15
2、00+6500=637380元/套(1分)（3）整理得，进口利润=国内销售价格-进口价格CIF-进口费用(1分) =3393000-2667600-637380=88020元/套(1分)（4）预期销售利润率=进口利润国内销售价格(1分)=880203393000=2.59%(1分)2（7分）（1）The buyer will pay 20% contract value by T/T (1分)within 10 days after receiving the following documents: (1分) one original irrevocable unconditional st
3、andby L/C (1分)with 20% contract value issued by the sellers bank, (1分)pro forma invoice with 20% contract value; (1分)(2) The buyer will pay the balance by documentary credit at sight, (1分) reaching the seller within 20 days after the receipt of the above standby L/C. (1分)二、预付款操作（共15分）1（5分）该备用信用证在开证行
4、指定账户收到USD78000预付款后开始生效。（2分）福建福安进出口有限公司凭陈述GASON M AND M PRECISION SYSTEMS CORPORATION违反NO. 2010012901US合约（1分）的签章（1分）书面文件（1分）向开证行支款：2 （10分）（每项0.5分）境 外 汇 款 申 请 书APPLICATION FOR FUNDS TRANSFERS (OVERSEAS)致： 日期To: BANK OF CHINA, FUJIAN BRANCH Date：FEB.5, 2010电汇T/T 票汇D/D 信汇M/T发报等级Priority 电汇Normal 电汇Urgen
5、t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USD78000.00金 额 大 写Amount in WordsU.S.DOLLARS SEVENTY EIGHT THOUSAND ONLY.Currency & Inter-bank Settlement Amount其中现汇金额Amount FX账号Account No.购汇金额Amount of PurchaseUSD78000.00账号Account No.8002000270060
6、5302其他金额Amount of Others账号Account No.50a 汇款人名称及地址FUJIAN FUAN IMPORT AND EXPORT CO., LTD.99 YANGMIN ROAD, FUZHOU, CHINARemitters Name & Address对公组织机构代码Unit Code 3 5 3 6 9 6 0 3 4 5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FEDERAL RESERVE BANK,名称及地址
7、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. Beneficiarys BankName & AddressMANTUS33INTM AND T BANK, BALTIMORE, MD, U.S.A.ABA 02200004659a 收款人名称及地址收款人账号Beneficiarys Account No. MT30908Y1290Beneficiarys Name & AddressGASON M AND M PRECI
8、SION SYSTEMS CORPORATION66 PARK ROAD, DAYTON, OH 45449, U.S.A.70汇款附言只限140个字位Not Exceeding 140 Characters71A国内外费用承担Remittance InformationSTANDBY LETTER OF CREDIT NO. SB-913370-0002.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 &
9、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Applicants Signature银行签章Banks Signature购汇汇
10、率（略）Rate 请按照贵行背页所列条款代办以上汇款并进行申报Please effect the upwards remittance subject to the conditions overleaf申请人姓名Name of Applicant 刘英电话Phone No. （略）核准人签字（略）Authorized Person日期（略）Date等值人民币RMB Equivalent（略）手续费（略）Commission电报费（略）Cable Charges合计（略）Total Charges支付费用方式（略）现金by Cash 支票by Check 账户from Account核印Sig
11、.Ver（略）经办Maker（略）复核Checker（略）三、其他进口业务操作（共15分）1（6分）必须要报检（1分），因为采用木质包装。（2分）报检时需提供以下单据：入境货物报检单（1分）、报检委托书（1分）、出口商出具的已经木质包装处理和有IPPC标志的声明（1分）等。2（3分）不构成不符点（1分）。根据UCP600规定，若信用证未要求发票签章，则可以不签章。（2分）3（3分）“CERTIFICATE OF FINAL ACCEPTANCE”的中文翻译是交接验收单（2分）。它一般在进出口双方和最终用户进行设备安装、调试和正常运行后签署（1分）。4（3分）“LETTER OF GUARANT
12、EE”的中文翻译是保函。（2分）它的期限是1年（1分）。四、出口报价核算与发盘操作（共20分）1 共11分KG-18Y的FOB价：出口退税额=采购成本（1+增值税率）出口退税率(1分)=23.40(1+17%)13%=2.6元/个(1分)出口成本=采购成本-出口退税额(1分)=23.40-2.6=20.8元/个(1分)国内费用=23.405%=1.17元/个(1分)预期出口利润=采购成本成本利润率(1分)=23.4010%=2.34元/个(1分)FOB=(20.8+1.17+2.34) 6.57=3.70美元/个(1分)KG-36Y的FOB价：5.55美元/个(1分)YF-90Y的FOB价：1
13、.85美元/个(1分)YF-150Y的FOB价：3.70美元/个(1分)2 共9分Dear Sir,Thanks for your inquiry on Feb. 9，2011. Our offer is as follows：(1分)Commodity, Order Quantity and Unit Price.Commodity(1分)Wooden FenceArticle no. (1分)KG-18YKG-36YYF-90YYF-150YOrder Quantity(1分)720pcs1980pcs3870pcs4230pcsUnit Price(1分)FOB ShanghaiUSD3
14、.70/pcUSD5.55/pcUSD1.85/pcUSD3.70/pcPacking：6 pc/ctn(1分)Payment: 30% contract value will be paid by T/T within 10 days after the contract date, the balance will be paid against the fax copy of B/L by T/T(1分)Delivery Time: within 30 days after the receipt of the down payment. (1分)This offer is valid subject to your reply here by Feb. 16, 2011. (1分)Awaiting
