外贸业务操作实务模拟试卷参考答案
一、出口报价核算与发盘操作题（共15分）
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出口退税=45.63÷(1+17%)×5%=1.95元/千克 出口成本=45.63-1.95=43.68元/付 国内费用=2000÷20000+45.63×3%=0.1+1.3689=1.4689元/千克 国外运费=800÷20000=0.04美元/千克 预期出口利润=45.63×10%=4.563元/千克 FOB=(43.68+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．
Dear Miss Sonali Bendre, Thanks for your inquiry on May 20, 2008. Our offer is as follows： ①Brass Tubes Art. no.H65, 8mm×1mm×1m 1.6mpa, seamless ②Unit price: USD7.24/kg CIF Nhava Sheva. ③Packing：in wooden pallet ④ Minimum Order Quantity: 20000kgs ⑤ Payment: By L/C at sight ⑥ 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 faithfully, Wang Min
二、签订出口合同操作题（共15分）
Commodity & Specification Brass Tubes Art. no.H65, 8mm×1mm×1m 1.6mpa, seamless Total Quantity （1） 40000 kgs 9000 pairs Unit Price （2）CIF Nhava Sheva. USD7.00/ kg Amount （3） USD280000.00 USD280000.00 Total Contract Value: （4） U.S.DOLLARS TWO HUNDRED EIGHTY THOUSAND ONLY. PACKING: （5） Brass tube to be wrapped in special paper, then to lay flat on the new wooden pallet, finally, to be covered by water-proof and moisture-resistant plastic film.
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TIME OF SHIPMENT :
（6） Within one month after the receipt of the L/C. PORT OF LOADING AND DESTINATION:
（8） From Shanghai, China to Nhava Sheva, India Transshipment is（9） not allowed and partial shipment is（10） not allowed
INSURANCE: （10） To be covered by the seller for 110% of invoice value covering All Risks as per CIC of PICC dated 01/01/1981. TERMS OF PAYMENT: （11）By Letter of Credit at sight, reaching the seller before June 20, 2008 and remaining valid for negotiation in China for further 15 days after the effected shipment.
三、出口履约操作题（共20分）
1．9分 改证意见： 1．装运日期与信用证效期都是08年7月6日（双到期），与合同规定的收到信用证后1个月内装运不符。装运日期应改为08年7月16日，信用证效期改为08年7月31日。 2．汇票的付款期限错误，应改为见票即付。 3．汇票的受票人开证申请人错误，应改为开证行或其指定银行。 4．黄铜管的货号H66错误，应该为H65。 5．贸易术语CFR错误，应改为CIF。 6．合同号码ZZT08045错误，应改为ZZT08054。 7．保险加成错误，应该为110%。 8．受益人证明要求1份正本提单直接寄开证申请人不合理，改为寄副本提单。 9．交单期错误，根据合同规定，应为装运日期后15天内交单。 2．改证函（6分） Dear Miss Sonali Bendre,, We are pleasure to receive your L/C No. 76905 issued by Ing Vysya Bank Ltd. But we find that it contains some discrepancies with S/C No. ZZT08054. Please instruct the issuing bank to amend the L/C A.S.A.P. The L/C should be amended as follows: 1) Under field 31D, the date of expiry amends to “DATE 080731.” 2) Under field 42C, the tenor of draft is “AT SIGHT” instead of “AT 30 DAYS AFTER B/L
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DATE”. 3) Under field 42A, the drawee of draft is “ISSUING BANK” instead of “APPLICANT”. 4) Under field 43C, the latest date of shipment amends to 080716. 5) Under field 45A, the Art. No. amends to “H65”; Trade terms amends to “CIF”; Contract no. amends to ZZT08054. 6) Under field 46A, the amount insured in Insurance Policy is “110% OF INVOICE VALUE”not“120% OF INVOICE VALUE”. 7) Under field 46A, in Beneficiary’s Certificate clause, ONE ORIGINAL OF BILL OF LADING amends to ONE COPY OF BILL OF LADING 8) Under field 48, the period of presentation amends to “WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT.” Thank you for your kind cooperation. Please see to it that L/C amendment reach us not later than June 20, 2008. Failing which we shall not be able to effect shipment. Waiting for your reply soon. Yours truly, Yours faithfully, Wang Min 3．（1）所交单据会被开证行拒付，因为汇票金额超过了信用证金额； （2）处理方法一：要求开证行修改信用证金额为282800美元；
处理方法二：应把信用证项下汇票金额制作成280000美元，商业发票数量和金额制作成40400千克和282800美元；另外要求进口商电汇2800美元，或制作金额为2800美元，通过银行进行光票托收。
四、进口磋商和签约操作（20分）
1．(1)进口价格CIF=CFR÷（1-110%×0.15%）
=（795000+1000×2）÷（1-110%×0.15%）×10.0 =7983172.23元/台
(2)进口费用： ①进口关税=进口关税的完税价格×进口关税率=CIF×进口关税率
=7983172.23×10%=798317.22元/台
②进口增值税=进口增值税的完税价格×进口增值税率 ③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 ②、③相加，即进口增值税+实缴增值税=国内销售价格÷（1+增值税率）×增值税率 =11700000÷(1+17%)×17%=1700000元/台 ④银行手续费= 795000×0.15%×10.0=11925元/台
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⑤进口费用=798317.22+1700000+11925+2000+3000+3000=2518242.22元/台 整理得，进口利润=国内销售价格-进口价格-进口费用 =11700000-7983172.23-2518242.22 =1198585.55元/台
预期销售利润率=进口利润÷国内销售价格=1198585.55÷11700000=10.24%
2．The buyer will pay to the seller 20% of the contract price as the down payment within 15 days after his receipt of a G/L issued by the seller’s bank covering 20% of the contract price. 45 days before the shipment, the buyer shall issue, through his local bank, to the seller an irrevocable L/C with the 80% amount to of contract price, the expiry date is the May 15,2009, of which the 70% of the contract price will be paid at sight of the documents stipulated. The remaining 10% of the contract price will be paid after the machine passes the inspection against a final acceptance certificate signed by the seller, the buyer, and the end-user.
五、进口付汇业务操作（共20分）
1．
（1）银行保函涉及的三个基本当事人： 申请人：Jebu GmbH & Co.KG
受益人：Hangzhou Linfeng Printing Co.,Ltd
担保行：BANK OF CHINA, HAMBURG BRANCH
（2）当保函申请人没有发货时，保函受益人只有向担保行提交证明保函申请人违约的声明书、证明保函受益人银行已根据合同LF648开立以Jebu GmbH & Co.KG为受益人的信用证和Jebu GmbH & Co.KG没有向指定银行交单的银行声明书、信用证复印件等证明材料后，担保行才会付款；当保函申请人所发货物的质量和/或数量与合同不一致时，保函受益人只有向担保行提交证明保函申请人违约的声明书和SGS出具的检验报告后，担保行才会付款。但保函申请人因不可抗力造成违约的，即使受益人提供这些证明材料，担保行也可拒付。
（3）该银行保函在2009年6月15日后或根据合同出具安装证明书后失效。
2． 境 外 汇 款 申 请 书
APPLICATION FOR FUNDS TRANSFERS (OVERSEAS)
致： 日期
T0: BANK OF CHINA, HANGSHOU BRANCH Date DEC. 18, 2008 √电汇T/T □票汇D/D□信汇M/T 发报等级Priority √电汇Normal □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 on Bank Transaction Ref. No.（略） 32A 汇款币种及金额 EUR159000.00 金 额 大 写 EURO DOLLARS ONE HUNDRED Amount in Words Currency & Inter-bank Settlement FIFTY NINE THOUSAND ONLY. Amount
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