高级国际贸易及业务管理知识考试复习题

1、高级国际贸易业务员实务复习资料一一、计算题（共32分）1运费计算（12分）A公司向巴黎某进口商出口自行车100箱，每箱壹件，每箱体积是20cm50cm120cm, 每箱重量是25千克，计收运费的标准为M，基本运费为每运费吨280HKD，另加收转船附加费20%，港口拥挤费10%。请根据以上信息计算该批商品的运费。2出口价格核算（20分）（1）核算依据品名：Silk quiltStyle:Pattern Technics:Stitching 计量单位：条包装：纸箱包装方式：1pc/inner box,4pc/carton每个纸箱尺码：54cm（长）51cm（宽）33cm（高）每个纸箱毛重/净重：G

2、.W.:15kgN.W.: 13kg报价数量200条核算数据 采购成本：300元人民币条（含增值税） 出口费用（只）：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”）U S60.00（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：15.00 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）￥6.80 预期利润：销售利润率为：10.00

3、（2）计算要求：每一步计算都保留4位小数，且四舍五入。计算的每一步都填在下列表中。FOB报价、CFR报价和CIF报价均为美元/条。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）缮制加工贸易料件进口合同（1）制作依据1 买方：上海飞马进出口有限公司The Buyer：SHANGHAI FLYING HORSE IMP. & EXP.CO., LTD2 卖方：The Seller：KNIT CREATIO CO., LTDAddress：406-1, KAMITAKAOKA MI

4、KI-CHO, KITAGUN, OSAKA JAPAN3 合同编号CONTRACT NO：08JH0389964 签约日期SIGNED DATE：Feb.,28.20095 传真FAX：0086-021-634471886 商品名称及规格、生产国别、制造工厂及包装 Name of Commodity and Specification, Country of Origin, Manufacturers & packing(1).100%POLYESTFR FABRIC 染色其纯聚酯非变形长丝布(2).100%POLYESTFR FABRIC 染色其纯聚酯非变形长丝布7 数量/单价Quanti

5、ty：/ Unit Price：CFR SHANGHAI (1)26000 米 USD1.3000;(2)20000 米,USD1.50008. 装运期限Time of Shipment: LATEST DATE OF SHIPMENT Mar.,18.20099. 装运港Port of Loading: OSAKA PORT10. 目的港Port of Destination：SHANGHAI PORT11. 分批装运 Partial Shipment: NOT ALLOWED12. 转船 Transshipment: NOT ALLOWED13. 付款条件Terms of Payment:

6、 T/T 14. 运输标志Shipping Marks: 15. 保险 Insurance：TO BE EFFECTED BY THE BUYERS（2）请根据制作依据提供的素材完成下列加工贸易料件进口合同。合同CONTRACT上海市衡山路255号邮政编码200003NO.255 HENGSHAN ROAD.SHANAGHI,CHINA 合同号码：CONTRACT NO.:上海 日期SHANGHAI,DATE：传真：FAX：0086-21-63447188买 方：The Buyer: 卖 方：The Seller: 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 Contra

7、ct 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、生产国别、制造工厂及包装Name of Commodity and Specification，Country of Origin,Manufacturers & Pa

8、cking(2)数量Quantity(3)单价Unit Price(4)总价Total AmountTOTAL (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：TO BE EFFECTED BY THE BUYERS Insurance: The Seller

9、 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

10、 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

11、 award made by the Commission should be accepted as final and binding upon both parties. REMARKS:买方须于 年 月 日前开出本批交易的信用证（或通知销售方进口许可证号码）。否则，销售方有权不经过通知取消本确认书，或向买方提出索赔。The Buyer shall establish the covering Letter of Credit (or notify the Import License Number) before , falling which the Seller reserves

12、the right to rescind without further notice, or to accept whole or any part of this Sales Confirmation non-fulfilled by the Buyer, or, to lodge claim for direct losses sustained, if any.凡以CIF条件成交的业务，保额为发票价的 ，投保险别以售货确认书中所开列的为限，买方如果要求增加保额或保险范围，应于装船前经卖方同意，因此而增加的保险费由买方负责。For transactions conclude on CIF

13、 basis, it is understood that the insurance amount will be for of the invoice value against the risks specified in Sales Confirmation. If additional insurance amount or coverage is required, the buyer must have consent of the Seller before Shipment, and the additional premium is to be borne by the B

14、uyer.品质/数量异议：如买方提出索赔，凡属品质异议,须于货到目的口岸之60 日内提出。凡属数量异议，须于货到目的口岸之30日内提出，对所装货物所提任何异议属于保险公司、轮船公司等其他有关运输或邮递机构的责任范畴，卖方不负任何责任。QUALITY,/QUANTITY DISCRFPANCY: In case of quality discrepancy, claim should be filed by the Buyer within 60 days after the arrival of the goods at port of destination; while for quant

15、ity discrepancy, claim should be filed by the Buyer within:30 days after the arrival of the goods at port of destination. It is understood that the seller shall not he liable for any discrepancy of the goods shipped due to causes for which the Insurance Company, Shipped Company other transportation

16、organization/or Post Office are liable.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.买方在开给卖方的信用证上请填注本确认书号码。The

17、Buyer is requested always to quote THE NUMBER OF THIS SALES CONFIRMATION in the Letter of Credit to be opened in favour of the Seller. 买方收到本售货确认书后请立即签回一份，如买方对本确认书有异议，应于收到后五天内提出，否则认为买方已同意接受本确认书所规定的各项条款。The buyer is requested to sign and return one copy of the Sales Confirmation immediately after the

18、receipt of same, Objection, if any, should be raised by the Buyer within five days after the receipt of this Sales Confirmation, in the absence of which it is understood that the Buyer has accepted the terms and condition of the Sales Confirmation.买 方：上海飞马进出口有限公司 卖 方： THE BUYER SHANGHAI FLYING HORSE

19、 THE SELLER：KNIT CREATIO CO.,LTDIMP. & EXP.CO.,LTD 三、改错题（共10分）根据销售合同审核信用证，将信用证存在的问题以及如何修改填入表格中。（1） 销售合同陕西希望贸易进出口有限公司SHAANXI HOPE TRADE CO., LTD. NO.86 DALIAN ROAD, XIAN SHAANXI PROVINCE CHINA 售 货 确 认 书 编号: SC0801260Tel:0086SALES CONFIRMATION No. Fax:0086日期: Dec.,1,2008

20、DateTO Messrs: SUZUKINO SHAJ CO., LTD. 677-3 HIGASHITAKAGI, TAGAGISE-CHO, SAGA-CITY, SAGA JAPAN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U

21、NIT PRICE(4)总价AMOUNT GARDEN SHOES 7060PRSFOB DALIANUSD3.20USD22592.00TOTALUSD22592.00TOTAL AMOUNT IN WORDS:SAY US DOLLARS TWENTY TWO THOUSAND FILE HUNDRED AND NINETY TWO ONLY(5) 装运期限：TIME OF SHIPMENT: SHIPMENT TO BE EFFECTED BEFORE MAR.5,2009(6) 装运港：PORT OF LOADING: DALIAN CHINA(7) 目的港：PORT OF DESTI

22、NATION：OSAKA JAPAN(8) 分批装运：PARTIAL SHIPMENTS: ALLOWED(9) 转船：TRANSSHIPMENT: 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.

23、(11) 保险：INSURANCE: TO BE EFFECTED BY BUYER.(12) REMARKS: 10% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOWED.Confirmed by： 买 方 佐藤月升 卖 方 盛子曲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 :0901

24、09APPLICABLE RULES *40E :UCP LATEST VERSIONDATE AND PLACE OF EXPIRY *31D :090320 AT THE NEGOTIATION BANKAPPLICANT *50 :SHAANXI HOPE TRADE CO., LTD. NO.86 DALIAN ROAD, XIAN SHAANXI PROVINCE CHINABENEFICIARY *59 :SUZUKINO SHAJ CO., LTD. 677-3 HIGASHITAKAGI, TAGAGISE-CHO, SAGA-CITY, SAGA JAPANCURRENCY

25、CODE, AMOUNT *32B :EUR22900,00PERCENTAGE CREDIT AMOUNT TOLERANCE *39A :05/05AVAILABLE WITH/BY *41D :BANK OF CHINA SHAANXI BRANCHBY NEGOTIATIONDRAFTS AT . *42C :AT SIGHTDRAWEE *42A :SMBCUS33PARTIAL SHIPMENTS *43P :NOT ALLOWEDTRANSSHIPMENT *43T :NOT ALLOWEDPORT OF LOADING/AIRPORT OF DEPARTURE *44E:SHA

26、NGHAI PORTPORT OF DISCHARGE/AIRPORT OF DESTINATION *44F:TOKYO PORTLATEST DATE OF SHIP.*44C :090305DESCRIPT. OF GOODS *45A : CFR OSAKA PORT GARDEN SHOES 7060PRS TOTAL USD22592,00DOCUMENTS REQUIRED *46A :COMMERCIAL INVOICE IN THREE ORIGINALFULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MARKED “FREIG

27、HT 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 SELLERx) AMOUNT AND QUANTITY OF GOODS-5 PER

28、CENT MORE OR LESS ALLOWEDCHARGES *71B :ALL BANKING CHARGES AND COMMISSIONS INCLUDING REIMBURSEMENT COMMISSIONS OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY.PERIOD FOR PRESENTATION *48 :DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.CONFIRMATIO

29、N INSTRUCTIONS *49 :WITHOUTINSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK *78:TO NEGOTIATING BANK:ALL DOCUMENTS MUST BE SEND TO US (4-6-5 KITAHAMA CHUO-KU,OSAKA, JAPAN) BY COURIER OR REGISTERED AIRMAIL IN TWO LOTS. PLEASE CLAIM YOUR REIMBURSEMENT FROM OUR NEW YOUK BRANCH, 227 PARK AVENUE, NEW

30、 YORK, NY 10172, U.S.A.WE CHARGE USD50.00 FOR EACH DOCUMENT FOUND NOT IN COMPLIANCE WITH LC TERMS WHETHER OR NOT WE TAKE UP THE SAME AT OUR SOLE DISCRETION. PLEASE DEDUCT THE CHARGE FROM YOUR REIMBURSEMENT CLAIM, DESPILE ANY OTHER TERMS HEREOF TO THE CONTRSRY IF ANY. THE CHARGE NOT THUS DEDUCTED WIL

31、L BE BILLED TO YOU. REIMBURSEMENT IS SUBJECT TO ICC URR525.ADVISE THROUGH BANK *57D : BANK OF CHINA SHAANXI BRANCH(38 JUHUA YUAN EAST AVE., XIAN 710001,SHAANXI PROV., CHINA)序号SWIFT代码存 在 问 题修 改 为12345678910四、简答题（共12分）简述信用证方式下，接受工厂委托代办的出口流程。五、案例分析（共26分）2005年4月，国内A出口公司在一次产品展会上初识匈牙利B公司，双方随即开始商谈合作事宜，几个月后

32、敲定合同，由A出口公司向B公司出口彩色电视机，合同总值200余万美元，赊销方式交易，放账期90天。货款到期后，虽经A出口公司多次催讨，B公司也出具了还款安排，但B始终未履行付款承诺。A随即委托中国信保进行海外追讨。中国信保接受委托后，立即选派专案人员赴匈牙利进行实地勘查。经查，B公司法定代表人及其近亲属已于2006年1月另行注册了一家房地产公司，并将B公司资产全部转移至该房地产公司名下。根据法院注册信息，B公司虽然尚未破产或停业，但已更名、迁址，更名后的公司名下无任何资产，亦无人员办公。中国信保调查期间，B公司曾提出未支付货款的原因在于A出口公司存在迟出运、短装及质量瑕疵等一系列问题，但始终未

33、提供相关证据。此后，某香港网站揭露了B公司骗取远东多家出口商巨额货款的情况（后经查证，B公司的确拖欠香港、土耳其等地供应商货款共逾1000万美元）。至此，该买家信用问题逐渐展露，种种迹象表明，本案系一起有预谋的商业欺诈案。根据以上信息回答以下问题：（1）A出口公司在一次产品展会上初识匈牙利B公司，就签订总值200余万美元合同，且采用赊销方式交易，放账期90天，公司在商品经营方案的制定上有哪些不妥？（2）在此案例上，我们应吸取哪些教训，如何防止商业诈骗？高级国际业务员实务复习资料一参考答案一、计算题1交货数量计算（12分）解：该批货物的运费为： 运费=计费标准基本运费商品数量（l+各种附加费率）

34、 =0.20.51.2280100（l+20%+10%） =0.122801001.3=4368（港元）2出口价格核算（20分）答：计算项目分数计算过程计算结果单位货物总体积1200/4（54 51 33）/10000004.5441立方米货物总毛重1200/4 15/10000.75公吨实际成本1300 （1+17-15）/（1+17）261.5385人民币元/条退税收入1300 15/（1+17）38.4615人民币元/条贷款利息1300 8 30/3602人民币元/条海洋运费14.5441 60/200 6.809.2700人民币元/条海运保险费349.1124 （1+10）0.7 6.

35、802.5715人民币元/条出口业务定额费1300 3.5010.5人民币元/条包干费13.50人民币元/条FOB报价3（261.5385+2+10.5+3.5）/（1-3-0.35-10）/6.8=277.5385/0.8665/6.847.1027美元/条CFR报价3（261.5385+2+10.5+3.5+9.2700）/（1-3-0.35-10）/6.8=286.8085/0.8665/6.848.6759美元/条CIF报价3（261.5385+2+10.5+3.5+9.2700）/1-（1+10）0.70-3-0.35-10/6.8=286.8085/0.8588/6.849.112

36、4美元/条二、单证制作题答：合同CONTRACT上海市衡山路255号邮政编码200003NO.255 HENGSHAN ROAD.SHANAGHI,CHINA 合同号码：CONTRACT NO.: 08JH038996上海 日期SHANGHAI,DATE：Feb.,28.2009传真：FAX：0086-21-634471881. 买 方：上海飞马进出口有限公司The Buyer: SHANGHAI FLYING HORSE IMP. & EXP.CO.,LTD卖 方：KNIT CREATIO CO.,LTDThe Sellers: 406-1,KAMITAKAOKA MIKI-CHO,KITA

37、GUN,OSAKA JAPAN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、生产国别、制造工厂及包装Name of Commodity

38、and Specification，Country of Origin,Manufacturers & Packing(2)数量Quantity(3)单价Unit Price(4)总价Total Amount(1).100%POLYESTFR FABRIC 染色其纯聚酯非变形长丝布(2).100%POLYESTFR FABRIC 染色其纯聚酯非变形长丝布26000 MTS20000 MTSCFR SHANGHAIUSD1.30 USD1.50 TOTALUSD 33800.00USD 30000.00USD 63800.00 (5) 装运期限：Time of Shipment: LATEST

39、DATE OF SHIPMENT Mar.,18.2009 (6) 装运港：Port of Loading: OSAKA PORT(7) 目的港：Port of Destination: SHANGHAI 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：TO BE EFFECTED BY THE BUYERS Insurance: The Seller shou

40、ld 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

41、 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 awar

42、d made by the Commission should be accepted as final and binding upon both parties. REMARKS:买方须于 年 月 日前开出本批交易的信用证（或通知销售方进口许可证号码）。否则，销售方有权不经过通知取消本确认书，或向买方提出索赔。The Buyer shall establish the covering Letter of Credit (or notify the Import License Number) before , falling which the Seller reserves the r

43、ight to rescind w1thout further notice, or to accept whole or any part of this Sales Confirmation non-fulfilled by the Buyer, or, to lodge claim for direct losses sustained, if any.凡以CIF条件成交的业务，保额为发票价的 ，投保险别以售货确认书中所开列的为限，买方如果要求增加保额或保险范围，应于装船前经卖方同意，因此而增加的保险费由买方负责。For transactions conclude on CIF basi

44、s, it is understood that the insurance amount will be for of the invoice value against the risks specified in Sales Confirmation. If additional insurance amount or coverage is required, the buyer must have consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.

45、品质/数量异议：如买方提出索赔，凡属品质异议,须于货到目的口岸之60 日内提出。凡属数量异议，须于货到目的口岸之30日内提出，对所装货物所提任何异议属于保险公司、轮船公司等其他有关运输或邮递机构的责任范畴，卖方不负任何责任。QUALITY,/QUANTITY DISCRFPANCY: In case of quality discrepancy, claim should be filed by the Buyer within 60 days after the arrival of the goods at port of destination; while for quantity d

46、iscrepancy, claim should be filed by the Buyer within:30 days after the arrival of the goods at port of destination. It is understood that the seller shall not he liable for any discrepancy of the goods shipped due to causes for which the Insurance Company, Shipped Company other transportation organ

47、ization/or Post Office are liable.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.买方在开给卖方的信用证上请填注本确认书号码。The Buyer

48、 is requested always to quote THE NUMBER OF THIS SALES CONFIRMATION in the Letter of Credit to be opened in favour of the Seller. 买方收到本售货确认书后请立即签回一份，如买方对本确认书有异议，应于收到后五天内提出，否则认为买方已同意接受本确认书所规定的各项条款。The buyer is requested to sign and return one copy of the Sales Confirmation immediately after the recei

49、pt of same, Objection, if any, should be raised by the Buyer within five days after the receipt of this Sales Confirmation, in the absence of which it is understood that the Buyer has accepted the terms and condition of the Sales Confirmation.买 方：上海飞马进出口有限公司 卖 方： THE BUYER SHANGHAI FLYING HORSE THE

50、SELLERS：KNIT CREATIO CO.,LTDIMP. & EXP.CO.,LTD 三、改错题（共10分）（共10分，每条1分）序号SWIFT代码存 在 问 题修 改 为150开证人出错SUZUKINO SHAJ CO., LTD.677-3 HIGASHITAKAGI, TAGAGISE-CHO,SAGA-CITY, SAGA JAPAN259受益人出错SHAANXI HOPE TRADE CO., LTD.NO.86 DALIAN ROAD, XIAN SHAANXI PROVINCE CHINA332B信用证金额和币别错EUR22900改为 USD22592443P分批装运ALLOWED543T转运ALLOWED644ESHANGHAI，CHINADALIAN，CHINA744FTOKYO, JAPANOSAKA, JAPAN845A价格条款错CFR OSAKAFOB DALIAN947保险商错SELLER应改为BUYER1048交单期为5天，过短应改为15天四、简述题（12分）（共12分，每点1.5分）接受工厂委托代办的出口流程：（1）签订出口代理协议。（2）与国外客户联系，建立贸易关系。（3）收到信用证后要认真审证，将可能