高級國際貿(mào)易及業(yè)務(wù)管理知識考試復(fù)習題

1、高級國際貿(mào)易業(yè)務(wù)員實務(wù)復(fù)習資料一一、計算題（共32分）1運費計算（12分）A公司向巴黎某進口商出口自行車100箱，每箱壹件，每箱體積是20cm50cm120cm, 每箱重量是25千克，計收運費的標準為M，基本運費為每運費噸280HKD，另加收轉(zhuǎn)船附加費20%，港口擁擠費10%。請根據(jù)以上信息計算該批商品的運費。2出口價格核算（20分）（1）核算依據(jù)品名：Silk quiltStyle:Pattern Technics:Stitching 計量單位：條包裝：紙箱包裝方式：1pc/inner box,4pc/carton每個紙箱尺碼：54cm（長）51cm（寬）33cm（高）每個紙箱毛重/凈重：G

2、.W.:15kgN.W.: 13kg報價數(shù)量200條核算數(shù)據(jù) 采購成本：300元人民幣條（含增值稅） 出口費用（只）：單位商品出口的包干費約為：￥3.50 件雜貨拼箱海運費率為：（計費標準“M/ W”）U S60.00（每運費噸） 出口定額費率為：（按采購成本計）3.50 墊款周期為：30天 銀行貸款年利率為：（1年按360天計）8.00 海運貨物保險費率為：0.70 投保加成率為：10.00 增值稅率為：17.00 出口退稅率為：15.00 國外客戶的傭金為：（按報價計）3.00 銀行手續(xù)費率為：（按報價計）0.35 匯率為：（1美元兌換人民幣）￥6.80 預(yù)期利潤：銷售利潤率為：10.00

3、（2）計算要求：每一步計算都保留4位小數(shù)，且四舍五入。計算的每一步都填在下列表中。FOB報價、CFR報價和CIF報價均為美元/條。計算項目計算過程計算結(jié)果單位貨物總體積貨物總毛重實際成本退稅收入貸款利息海洋運費海運保險費出口業(yè)務(wù)定額費包干費FOB報價CFR報價CIF報價二、單證制作題（共20分）繕制加工貿(mào)易料件進口合同（1）制作依據(jù)1 買方：上海飛馬進出口有限公司The Buyer：SHANGHAI FLYING HORSE IMP. & EXP.CO., LTD2 賣方：The Seller：KNIT CREATIO CO., LTDAddress：406-1, KAMITAKAOKA MI

4、KI-CHO, KITAGUN, OSAKA JAPAN3 合同編號CONTRACT NO：08JH0389964 簽約日期SIGNED DATE：Feb.,28.20095 傳真FAX：0086-021-634471886 商品名稱及規(guī)格、生產(chǎn)國別、制造工廠及包裝 Name of Commodity and Specification, Country of Origin, Manufacturers & packing(1).100%POLYESTFR FABRIC 染色其純聚酯非變形長絲布(2).100%POLYESTFR FABRIC 染色其純聚酯非變形長絲布7 數(shù)量/單價Quanti

5、ty：/ Unit Price：CFR SHANGHAI (1)26000 米 USD1.3000;(2)20000 米,USD1.50008. 裝運期限Time of Shipment: LATEST DATE OF SHIPMENT Mar.,18.20099. 裝運港Port of Loading: OSAKA PORT10. 目的港Port of Destination：SHANGHAI PORT11. 分批裝運 Partial Shipment: NOT ALLOWED12. 轉(zhuǎn)船 Transshipment: NOT ALLOWED13. 付款條件Terms of Payment:

6、 T/T 14. 運輸標志Shipping Marks: 15. 保險 Insurance：TO BE EFFECTED BY THE BUYERS（2）請根據(jù)制作依據(jù)提供的素材完成下列加工貿(mào)易料件進口合同。合同CONTRACT上海市衡山路255號郵政編碼200003NO.255 HENGSHAN ROAD.SHANAGHI,CHINA 合同號碼：CONTRACT NO.:上海 日期SHANGHAI,DATE：傳真：FAX：0086-21-63447188買 方：The Buyer: 賣 方：The Seller: 茲經(jīng)買賣雙方同意按照以下條款由買方購進賣方售出以下商品：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)商品名稱及規(guī)格、生產(chǎn)國別、制造工廠及包裝Name of Commodity and Specification，Country of Origin,Manufacturers & Pa

8、cking(2)數(shù)量Quantity(3)單價Unit Price(4)總價Total AmountTOTAL (5) 裝運期限：Time of Shipment: (6) 裝運港：Port of Loading: (7) 目的港：Port of Destination: (8) 分批裝運： Partial Shipment: (9) 轉(zhuǎn)船： Transshipment: (10) 付款條件：Terms of Payment: (11) 運輸標志：Shipping Marks: (12) 保險：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:買方須于 年 月 日前開出本批交易的信用證（或通知銷售方進口許可證號碼）。否則，銷售方有權(quán)不經(jīng)過通知取消本確認書，或向買方提出索賠。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條件成交的業(yè)務(wù)，保額為發(fā)票價的 ，投保險別以售貨確認書中所開列的為限，買方如果要求增加保額或保險范圍，應(yīng)于裝船前經(jīng)賣方同意，因此而增加的保險費由買方負責。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.品質(zhì)/數(shù)量異議：如買方提出索賠，凡屬品質(zhì)異議,須于貨到目的口岸之60 日內(nèi)提出。凡屬數(shù)量異議，須于貨到目的口岸之30日內(nèi)提出，對所裝貨物所提任何異議屬于保險公司、輪船公司等其他有關(guān)運輸或郵遞機構(gòu)的責任范疇，賣方不負任何責任。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.本確認書內(nèi)所述全部或部分商品，如因人力不可抗拒的原因，以致不能履約或延遲交貨，賣方概不負責。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.買方在開給賣方的信用證上請?zhí)钭⒈敬_認書號碼。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. 買方收到本售貨確認書后請立即簽回一份，如買方對本確認書有異議，應(yīng)于收到后五天內(nèi)提出，否則認為買方已同意接受本確認書所規(guī)定的各項條款。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.買 方：上海飛馬進出口有限公司 賣 方： THE BUYER SHANGHAI FLYING HORSE

19、 THE SELLER：KNIT CREATIO CO.,LTDIMP. & EXP.CO.,LTD 三、改錯題（共10分）根據(jù)銷售合同審核信用證，將信用證存在的問題以及如何修改填入表格中。（1） 銷售合同陜西希望貿(mào)易進出口有限公司SHAANXI HOPE TRADE CO., LTD. NO.86 DALIAN ROAD, XIAN SHAANXI PROVINCE CHINA 售 貨 確 認 書 編號: 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謹啟者： 茲確認授予你方下列貨品，其成交條款如下：Dear Sirs : We hereby confirm having sold to you the following goods on the terms and conditions as specified below:(1)貨物名稱及規(guī)格NAME OF COMMODITY AND SPECIFICATION(2)數(shù)量QUANTITY(3)單價U

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

22、NATION：OSAKA JAPAN(8) 分批裝運：PARTIAL SHIPMENTS: ALLOWED(9) 轉(zhuǎn)船：TRANSSHIPMENT: ALLOWED(10) 付款條件：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) 保險：INSURANCE: TO BE EFFECTED BY BUYER.(12) REMARKS: 10% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOWED.Confirmed by： 買 方 佐藤月升 賣 方 盛子曲THE BUYER THE SELLER（2）信用證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)序號SWIFT代碼存 在 問 題修 改 為12345678910四、簡答題（共12分）簡述信用證方式下，接受工廠委托代辦的出口流程。五、案例分析（共26分）2005年4月，國內(nèi)A出口公司在一次產(chǎn)品展會上初識匈牙利B公司，雙方隨即開始商談合作事宜，幾個月后

32、敲定合同，由A出口公司向B公司出口彩色電視機，合同總值200余萬美元，賒銷方式交易，放賬期90天。貨款到期后，雖經(jīng)A出口公司多次催討，B公司也出具了還款安排，但B始終未履行付款承諾。A隨即委托中國信保進行海外追討。中國信保接受委托后，立即選派專案人員赴匈牙利進行實地勘查。經(jīng)查，B公司法定代表人及其近親屬已于2006年1月另行注冊了一家房地產(chǎn)公司，并將B公司資產(chǎn)全部轉(zhuǎn)移至該房地產(chǎn)公司名下。根據(jù)法院注冊信息，B公司雖然尚未破產(chǎn)或停業(yè)，但已更名、遷址，更名后的公司名下無任何資產(chǎn)，亦無人員辦公。中國信保調(diào)查期間，B公司曾提出未支付貨款的原因在于A出口公司存在遲出運、短裝及質(zhì)量瑕疵等一系列問題，但始終未

33、提供相關(guān)證據(jù)。此后，某香港網(wǎng)站揭露了B公司騙取遠東多家出口商巨額貨款的情況（后經(jīng)查證，B公司的確拖欠香港、土耳其等地供應(yīng)商貨款共逾1000萬美元）。至此，該買家信用問題逐漸展露，種種跡象表明，本案系一起有預(yù)謀的商業(yè)欺詐案。根據(jù)以上信息回答以下問題：（1）A出口公司在一次產(chǎn)品展會上初識匈牙利B公司，就簽訂總值200余萬美元合同，且采用賒銷方式交易，放賬期90天，公司在商品經(jīng)營方案的制定上有哪些不妥？（2）在此案例上，我們應(yīng)吸取哪些教訓，如何防止商業(yè)詐騙？高級國際業(yè)務(wù)員實務(wù)復(fù)習資料一參考答案一、計算題1交貨數(shù)量計算（12分）解：該批貨物的運費為： 運費=計費標準基本運費商品數(shù)量（l+各種附加費率）

34、 =0.20.51.2280100（l+20%+10%） =0.122801001.3=4368（港元）2出口價格核算（20分）答：計算項目分數(shù)計算過程計算結(jié)果單位貨物總體積1200/4（54 51 33）/10000004.5441立方米貨物總毛重1200/4 15/10000.75公噸實際成本1300 （1+17-15）/（1+17）261.5385人民幣元/條退稅收入1300 15/（1+17）38.4615人民幣元/條貸款利息1300 8 30/3602人民幣元/條海洋運費14.5441 60/200 6.809.2700人民幣元/條海運保險費349.1124 （1+10）0.7 6.

35、802.5715人民幣元/條出口業(yè)務(wù)定額費1300 3.5010.5人民幣元/條包干費13.50人民幣元/條FOB報價3（261.5385+2+10.5+3.5）/（1-3-0.35-10）/6.8=277.5385/0.8665/6.847.1027美元/條CFR報價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/條CIF報價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/條二、單證制作題答：合同CONTRACT上海市衡山路255號郵政編碼200003NO.255 HENGSHAN ROAD.SHANAGHI,CHINA 合同號碼：CONTRACT NO.: 08JH038996上海 日期SHANGHAI,DATE：Feb.,28.2009傳真：FAX：0086-21-634471881. 買 方：上海飛馬進出口有限公司The Buyer: SHANGHAI FLYING HORSE IMP. & EXP.CO.,LTD賣 方：KNIT CREATIO CO.,LTDThe Sellers: 406-1,KAMITAKAOKA MIKI-CHO,KITA

37、GUN,OSAKA JAPAN茲經(jīng)買賣雙方同意按照以下條款由買方購進賣方售出以下商品：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)商品名稱及規(guī)格、生產(chǎn)國別、制造工廠及包裝Name of Commodity

38、and Specification，Country of Origin,Manufacturers & Packing(2)數(shù)量Quantity(3)單價Unit Price(4)總價Total Amount(1).100%POLYESTFR FABRIC 染色其純聚酯非變形長絲布(2).100%POLYESTFR FABRIC 染色其純聚酯非變形長絲布26000 MTS20000 MTSCFR SHANGHAIUSD1.30 USD1.50 TOTALUSD 33800.00USD 30000.00USD 63800.00 (5) 裝運期限：Time of Shipment: LATEST

39、DATE OF SHIPMENT Mar.,18.2009 (6) 裝運港：Port of Loading: OSAKA PORT(7) 目的港：Port of Destination: SHANGHAI PORT(8) 分批裝運： Partial Shipment: NOT ALLOWED(9) 轉(zhuǎn)船： Transshipment: NOT ALLOWED(10) 付款條件：Terms of Payment: T/T(11) 運輸標志：Shipping Marks: (12) 保險：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:買方須于 年 月 日前開出本批交易的信用證（或通知銷售方進口許可證號碼）。否則，銷售方有權(quán)不經(jīng)過通知取消本確認書，或向買方提出索賠。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條件成交的業(yè)務(wù)，保額為發(fā)票價的 ，投保險別以售貨確認書中所開列的為限，買方如果要求增加保額或保險范圍，應(yīng)于裝船前經(jīng)賣方同意，因此而增加的保險費由買方負責。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、品質(zhì)/數(shù)量異議：如買方提出索賠，凡屬品質(zhì)異議,須于貨到目的口岸之60 日內(nèi)提出。凡屬數(shù)量異議，須于貨到目的口岸之30日內(nèi)提出，對所裝貨物所提任何異議屬于保險公司、輪船公司等其他有關(guān)運輸或郵遞機構(gòu)的責任范疇，賣方不負任何責任。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.本確認書內(nèi)所述全部或部分商品，如因人力不可抗拒的原因，以致不能履約或延遲交貨，賣方概不負責。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.買方在開給賣方的信用證上請?zhí)钭⒈敬_認書號碼。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. 買方收到本售貨確認書后請立即簽回一份，如買方對本確認書有異議，應(yīng)于收到后五天內(nèi)提出，否則認為買方已同意接受本確認書所規(guī)定的各項條款。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.買 方：上海飛馬進出口有限公司 賣 方： THE BUYER SHANGHAI FLYING HORSE THE

50、SELLERS：KNIT CREATIO CO.,LTDIMP. & EXP.CO.,LTD 三、改錯題（共10分）（共10分，每條1分）序號SWIFT代碼存 在 問 題修 改 為150開證人出錯SUZUKINO SHAJ CO., LTD.677-3 HIGASHITAKAGI, TAGAGISE-CHO,SAGA-CITY, SAGA JAPAN259受益人出錯SHAANXI HOPE TRADE CO., LTD.NO.86 DALIAN ROAD, XIAN SHAANXI PROVINCE CHINA332B信用證金額和幣別錯EUR22900改為 USD22592443P分批裝運ALLOWED543T轉(zhuǎn)運ALLOWED644ESHANGHAI，CHINADALIAN，CHINA744FTOKYO, JAPANOSAKA, JAPAN845A價格條款錯CFR OSAKAFOB DALIAN947保險商錯SELLER應(yīng)改為BUYER1048交單期為5天，過短應(yīng)改為15天四、簡述題（12分）（共12分，每點1.5分）接受工廠委托代辦的出口流程：（1）簽訂出口代理協(xié)議。（2）與國外客戶聯(lián)系，建立貿(mào)易關(guān)系。（3）收到信用證后要認真審證，將可能