高级国际贸易业务员实务试卷及参考答案.doc

绝密 考试前严禁任何人翻阅全国外经贸从业人员考试高级国际贸易业务员实务试题册考试时间:2014年5月31日 13:00-15:00考生姓名： 准考证号： 考点（考区）： 注意事项一、考生将姓名、身份证号、考试项目、考点（考区）、准考证号填涂在试题册及答题卡（答题纸）相应位置。二、考生在规定考试时间内做完试题册上的试题，并将答案填涂在答题卡（答题纸）相应位置，写在试题册上的答案一律无效。全部答题时间为120分钟。三、考生在答题卡上作答时，切忌超出答题区域。如因超出区域作答导致答题卡失效，由考生个人负责。客观题按题号顺序进行填涂，主观题在每题左上角写清题号按顺序作答。凡因题号不清导致考试成绩有误，由考生个人负责。四、考生不得将试题册、答题卡（答题纸）带出考场。考试结束，监考员收卷后考生方可离开考场。五、考生注意对自己的答案保密。若被抄袭，一经发现，后果自负。 请将答案写在答题纸上，答案写在试卷上无效。一、计算题（共32分）1. 计算保险费和净收入（12分）我方以每打8.5美元CIF OSAKA出口某商品80000打，自装运港至目的港的运费总计1200美元，投保金额为发票金额的110，投保险别为水渍险，查得水渍险的保险费率为0.25。要求：计算我方需付的保险费和外汇净收入。（计算结果保留2位小数，且四舍五入。只有结果没有过程不得分）2.出口价格核算（20分）（1）核算依据品名：Bar chair计量单位：把包装：纸箱包装方式：1pc/carton每个纸箱尺码：86cm（长）58cm（宽）37cm（高）每个纸箱毛重/净重：G.W.:15kgN.W.:13kg报价数量：200把核算数据 采购成本：600元人民币把（含增值税） 出口费用（把）：单位商品出口的包干费约为：￥3.50 件杂货拼箱海运费率为：（计费标准“M/W”）USD60.00（每运费吨） 出口定额费率为：（按采购成本计）3.50 垫款周期为：30天 银行贷款年利率为：（1年按360天计）8.00 海运货物保险费率为：0.70 投保加成率为：10.00 增值税率为：17.00 出口退税率为：13.00 国外客户的佣金为：（按报价计）3.00 银行手续费率为：（按报价计）0.35 汇率为：（1美元兑换人民币）￥6.20 预期利润：销售利润率为 10.00（2）要求：根据核算依据，完成出口价格核算表。（计算结果保留4位小数，且四舍五入。只有结果没有过程不得分）计算项目计算过程计算结果单位货物总体积货物总毛重实际成本退税收入贷款利息海洋运费海运保险费出口业务定额费包干费FOB报价CFR报价CIF报价 二、单证制作题（共20分）根据给出的制作依据，完成下列售货确认书的填制。合同编号：14PET038988 合同日期: 2014年2月28日出口商传真：086-21-63447718出口方：上海申鸿进出口有限公司SHANGHAI SHENHONG IMP.& EXP.CO.,LTD上海市衡山路255号邮政编码200003NO.255 HENGSHAN ROAD.SHANGHAI,CHINA进口方：BLUE RIVER PEARLS LTD.65 COBURG ROAD WOOD GREEN LONDON UNITED KINGDOM商品名称及规格、数量、价格条款：GAS GRILLER PART 28PCS 单价：FOB 上海 510.00美元REFRIDGE 14PCS 单价：FOB 上海 765.00美元装运期限：不迟于2014年5月15日装运港：上海港 目的港：伦敦港分批装运：不允许 转船：不允许付款条件：电汇保险条款：由买方承担 TO BE EFFCTED BY THE BUYERS出口方代表：张瑾 进口方代表：Mabelle Green售货确认书SALES CONFIRMATION编号：NO.: 日期:DATE: 传真：FAX：卖 方： The Sellers：买 方：The Buyers：兹经买卖双方同意按照以下条款由买方购进卖方售出以下商品：This Contract is made by and between the Buyers and the Sellers, where by the Buyers agree to buy, and the Sellers agree to sell the under-mentioned good subject to the terms and conditions as stipulated hereinafter:(1)商品名称及规格、包装及装运唛头Name of Commodity and Specification，Packing and Shipping Marks(2)数量Quantity(3)单价Unit Price(4)总价Total AmountTOTALTOTAL AMOUNT IN WORDS:(5) 装运期限：Time of Shipment: (6) 装运港：Port of Loading: (7) 目的港：Port of Destination: (8) 分批装运： Partial Shipment: (9) 转船：Transshipment: (10) 付款条件：Terms of Payment:(11) 运输标志：Shipping Marks: (12) 保险：Insurance: The Seller should cover insurance for of the total invoice value against All Risks as per Ocean Marine Cargo Clauses of PICC dated 1/1/1981.(13) 仲裁： Arbitration: All disputes arising from the execution of, or in connection with this Sales Confirmation, shall be settled amicably through friendly negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic and Trade Arbitration Commission, Shanghai Commission for arbitration in accordance with Rules of Arbitration of China International Economic and Trade Arbitration Commission. The award made by the Commission should be accepted as final and binding upon both parties. REMARKS:本确认书内所述全部或部分商品，如因人力不可抗拒的原因，以致不能履约或延迟交货，卖方概不负责。The Seller shall not be held liable for failure of delay in delivery of the entire lot or a portion of the goods under this Sales Confirmation in consequence of any Force Majeure incidents.卖 方： 买 方： THE SELLERS： THE BUYERS：三、改错题（共20分）根据销售合同审核信用证，将信用证存在的问题以及修改方案填入表格中。（1）销售合同上海虹桥进出口有限公司SHANGHAI HONGQIAO IMP. & EXP. CO.,LTD. NO.1500 HONGQIAO, SHANGHAI CHINA 售 货 确 认 书 编号: SC1301260Tel:0086SALES CONFIRMATION No.: Fax:0086日期: DEC.,1,2013 Date： TO Messrs: INFINITY GALACTIC INC. 50 EAST 30TH STREET,NEW YORK, NY 10016,USA谨启者：兹确认授予你方下列货品，其成交条款如下：Dear Sirs : We hereby confirm having sold to you the following goods on the terms and conditions as specified below:(1)货物名称及规格NAME OF COMMODITY AND SPECIFICATION(2)数量QUANTITY(3)单价UNIT PRICE(4)总价AMOUNT HOT SALE GODSPEED WAIST CAMERA BAG FOR MEN SY5184000PCS FOB SHANGHAIUSD20.00USD80000.00TOTALUSD80000.00TOTAL AMOUNT IN WORDS:SAY US DOLLARS EIGHTY THOUSANDS ONLY(5) 装运期限：TIME OF SHIPMENT: LATEST DATE OF SHIPMENT MAR 1,2014(6) 装运港：PORT OF LOADING: SHANGHAI CHINA(7) 目的港：PORT OF DESTINATION：NEW YORK U.S.A.(8) 分批装运： PARTIAL SHIPMENTS: NOT ALLOWED(9) 转船： TRANSSHIPMENT: NOT ALLOWED(10) 付款条件：TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALID FOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.(11) 保险： INSURANCE: TO BE EFFECTED BY BUYER.(12) REMARKS: BENEFICIARYS ORIGINAL SIGNED COMMERCIAL INVOICES IN QUINTUPLICATEConfirmed by： 买 方：James Hookway 卖 方：周瑾申THE BUYER THE SELLER （2）信用证SEQUENCE OF TOTAL *27 :1/1FORM OF DOCUMENTARY CREDIT *40A :IRREVOCABLEDOCUMENTARY CREDIT NUMBER *20 :LC-78900860DATE OF ISSUE *31C :140109APPLICABLE RULES *40E :UCP LATEST VERSIONDATE AND PLACE OF EXPIRY *31D :140325 AT THE NEGOTIATION BANKAPPLICANT *50 :SHANGHAI HONGQIAO IMP. & EXP. CO.,LTD. NO.1500 HONGQIAO, SHANGHAI CHINABENEFICIARY *59 :INFINITY GALACTIC INC. 50 EAST 30TH STREET,NEW YORK, NY 10016,USACURRENCY CODE, AMOUNT *32B :EUR80000，PERCENTAGE CREDIT AMOUNT TOLERANCE *39A :10/10AVAILABLE WITH/BY *41D :BANK OF CHINA SHANGHAI BRANCHBY NEGOTIATIONDRAFTS AT . *42C :AT SIGHTDRAWEE *42A :SMBCUS33PARTIAL SHIPMENTS *43P :NOT ALLOWEDTRANSSHIPMENT *43T :NOT ALLOWEDPORT OF LOADING/AIRPORT OF DEPARTURE *44E:LONG BEACH PORT U.S.A.PORT OF DISCHARGE/AIRPORT OF DESTINATION *44F:NEW YORK PORT U.S.A.LATEST DATE OF SHIP *44C :140305DESCRIPT OF GOODS *45A : CFR LONG BEACH PORT HOT SALE GODSPEED WAIST CAMERA BAG FOR MEN SY518 4000PCS TOTAL EUR80000DOCUMENTS REQUIRED *46A :COMMERCIAL INVOICE IN THREE ORIGINALFULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MARKED “FREIGHT COLLECT”MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED NOTIFY APPLICANT PACKING LIST IN THREE ORIGINALGSP CERTIFICATE OF ORIGIN FORM A IN ONE ORIGINAL ONE COPY.ADDITIONAL CONDITIONS *47 :T.T. REIMBURSEMENT: UNACCEPTABLEx) INSURANCE IS TO BE EFFECTED BY SELLERCHARGES *71B :ALL BANKING CHARGES AND COMMISSIONS INCLUDING REIMBURSEMENT COMMISSIONS OUTSIDE U.S.A. ARE FOR ACCOUNT OF BENEFICIARY.PERIOD FOR PRESENTATION *48 :DOCUMENTS TO BE PRESENTED WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.CONFIRMATION INSTRUCTIONS *49 :WITHOUTADVISE THROUGH BANK *57D : BANK OF CHINA SHANGHAI BRANCH(38 JUHUA YUAN EAST AVE., SHANGHAI 200001, CHINA)序号SWIFT代码存 在 问 题修 改 方 案12345678910四、流程题（共12分）请将代理出口业务流程填写完整。甲方：外贸企业乙方：委托方签订委托代理协议工厂通知工厂备货并验货甲方通知工厂开出增值税发票信息反馈给乙方（虚线部分）五、案例分析题（共16分）我国A公司向法国B公司以CIF术语出口一批货物，合同规定8月份装运，B公司于8月10日开来不可撤销信用证。此证按跟单信用证统一惯例规定办理。证内规定：装运期不得晚于8月15日。此时，我方已来不及办理租船订舱，立即要求B公司将装期延至9月15日。随后B公司来电称：同意展延船期，有效期也顺延一个月。但开证行并没有将信用证修改开到出口商。我国A公司于9月10日装船，提单签发日为9月10日，并于9月14日将全套符合信用证规定的单据交银行办议付。根据案例回答问题：我国A公司能否顺利结汇，并叙述理由。（请将答案写在答题纸上，答案写在试卷上无效）高级国际贸易业务员实务参考答案（考试编号：201401）一、计算题（只有结果没有过程不给分）（共32分）1.计算保险费和净收入（12分）解：保险费=CIF价(1+加成率)保险费率=8.580000(1+10)(0.25)=1870.00 (美元) （6分） 答：保险费为 1870.00 美元 外汇净收入=CIF价商品数量一运费一保险费 =8.580000-1200-1870.00=676930.00美元答：我方外汇净收入为676930.00美元。 （6分）2出口价格核算（20分）计算项目分数计算过程计算结果单位货物总体积1200/1（865837）/100000036.9112立方米货物总毛重1200/115/10003公吨实际成本1600（1+17-13%）/（1+17）533.3333人民币元/把退税收入160013%/（1+17）66.6667人民币元/把贷款利息1600830/3604人民币元/把海洋运费136.911260/2006.2068.6548人民币元/把海运保险费3118.4113（1+10）0.76.205.6530人民币元/把出口业务定额费16003.5021人民币元/把包干费13.50人民币元/把FOB报价3（533.3333+4+21+3.5）/（1-3-0.35-10）/6.2104.5797美元/把CFR报价3（533.3333+4+21+3.5+68.6548）/（1-3-0.35-10）/6.2117.3591美元/把CIF报价3（533.3333+4+21+3.5+68.6548）/1-（1+10）0.70-3-0.35-10/6.2118.4113美元/把二、单证制作题（每空1分，共20分）售货确认书SALES CONFIRMATION编号：NO.: 14PET038988日期:DATE: FEB.28 2014传真：FAX：086-21-63447718卖 方：上海申鸿进出口有限公司The Sellers：SHANGHAI SHENHONG IMP. & EXP.CO.,LTD.上海市衡山路255号邮政编码200003NO.255 HENGSHAN ROAD.SHANGGHAI,CHINA买 方：BLUE RIVER PEARLS LTD.The Buyer：65 COBURG ROAD WOOD GREEN LONDON UNITED KINGDOM兹经买卖双方同意按照以下条款由买方购进卖方售出以下商品：This Contract is made by and between the Buyers and the Sellers, where by the Buyers agree to buy, and the Sellers agree to sell the under-mentioned good subject to the terms and conditions as stipulated hereinafter:(1)商品名称及规格、包装及装运唛头Name of Commodity and Specification，Packing and Shipping Marks(2)数量Quantity(3)单价Unit Price(4)总价Total AmountGAS GRILLER PART REFRIDGE28PCS24PCSFOB SHANGHAIUSD510.00USD765.00USD14280.00USD18360.00TOTALUSD32640.00TOTAL AMOUNT IN WORDS:SAY US DOLLARS THIRTY-TWO THOUSAND SIX HUNDRED AND FORTY ONLY(5) 装运期限：Time of Shipment: LATEST DATE OF SHIPMENT MAY/15/2014(6) 装运港：Port of Loading: SHANGHAI PORT(7) 目的港：Port of Destination: LONDON PORT(8) 分批装运： Partial Shipment: NOT ALLOWED(9) 转船： Transshipment: NOT ALLOWED(10) 付款条件：Terms of Payment: T/T(11) 运输标志：Shipping Marks: (12) 保险：Insurance: TO BE EFFCTED BY THE BUYERS The Seller should cover insurance for of the total invoice value against All Risks as per Ocean Marine Cargo Clauses of PICC dated 1/1/1981.(13) 仲裁 Arbitration: All disputes arising from the execution of, or in connection with this Sales Confirmation, shall be settled amicably through friendly negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic and Trade Arbitration Commission, Shanghai Commission for arbitration in accordance with Rules of Arbitration of China International Economic and Trade Arbitration Commission. The award made by the Commission should be accepted as final and binding upon both parties. REMARKS:本确认书内所述全部或部分商品，如因人力不可抗拒的原因，以致不能履约或延迟交货，卖方概不负责。The Seller shall not be held liable for failure of delay in delivery of the entire lot or a portion of the goods under this Sales Confirmation in consequence of any Force Majeure incidents.卖 方：SHANGHAI SHENHONG IMP.& EXP.CO.,LTD 买 方：BLUE RIVER