外貿(mào)業(yè)務(wù)員考試真題09-15

1、2009-2015年全國(guó)外貿(mào)業(yè)務(wù)員考試真題與答案2009年全國(guó)外貿(mào)業(yè)務(wù)員考試外貿(mào)業(yè)務(wù)基礎(chǔ)理論試卷（A卷）（考試時(shí)間：2009年5月17日 上午9:0011:00）題 號(hào)一二三四五總 分閱卷組長(zhǎng)得 分得分評(píng)卷人復(fù)查人一、單項(xiàng)選擇題（請(qǐng)將答案填涂在答題卡上，答在試卷上無(wú)效。每小題1分，共40分）1根據(jù)INCOTERMS 2000的規(guī)定，就買(mǎi)方承擔(dān)的貨物風(fēng)險(xiǎn)而言，（ ）。AC組和D組術(shù)語(yǔ)最小，F(xiàn)組其次，E組最大BE組術(shù)語(yǔ)最小，F(xiàn)組和C組其次，D組最大CF組和C組術(shù)語(yǔ)最大，E組其次，D組最小DD組術(shù)語(yǔ)最小，F(xiàn)組和C組其次，E組最大2我國(guó)一般原產(chǎn)地證書(shū)的官方發(fā)證機(jī)構(gòu)是（ ）。A貿(mào)促會(huì) B出入境檢驗(yàn)檢疫局

2、 C制造商 D出口商3自2009年1月1日起，我國(guó)一般納稅人在進(jìn)口設(shè)備作為固定資產(chǎn)時(shí)所發(fā)生的（ ），可從銷項(xiàng)稅額中抵扣。A進(jìn)口關(guān)稅B進(jìn)口環(huán)節(jié)增值稅C進(jìn)口環(huán)節(jié)消費(fèi)稅D進(jìn)口環(huán)節(jié)增值稅和進(jìn)口環(huán)節(jié)消費(fèi)稅4在我國(guó)進(jìn)出口貿(mào)易中，若按FAS術(shù)語(yǔ)成交，下面說(shuō)法錯(cuò)誤的是（ ）。A賣方要在約定時(shí)間內(nèi)將合同規(guī)定貨物交到指定裝運(yùn)港買(mǎi)方所指派船只的船邊B若買(mǎi)方所派船只不能靠岸，賣方要負(fù)責(zé)用駁船把貨物運(yùn)至船邊，仍在船邊交貨C裝船的責(zé)任和費(fèi)用由買(mǎi)方承擔(dān)D在船上完成交貨義務(wù)5山東鄒可進(jìn)出口有限公司出口一批大蒜到日本，該批貨物于2009年4月7日裝運(yùn)，要求船公司以2009年4月6日作為提單日期簽發(fā)提單，則該提單稱為（ ）。A順

3、簽提單 B倒簽提單 C過(guò)期提單 D預(yù)借提單6根據(jù)我國(guó)票據(jù)法規(guī)定，當(dāng)匯票大小寫(xiě)金額不一致時(shí)，（ ）。A以大寫(xiě)金額為準(zhǔn)B以小寫(xiě)金額為準(zhǔn)C票據(jù)無(wú)效 D由付款行決定7我國(guó)加工貿(mào)易合同審批的主管部門(mén)是（ ）。A國(guó)務(wù)院 B國(guó)家發(fā)改委 C海關(guān) D商務(wù)廳（委）8我國(guó)出口商品檢驗(yàn)時(shí)，對(duì)產(chǎn)地和報(bào)關(guān)地相一致的出境貨物，經(jīng)檢驗(yàn)檢疫合格的，出入境檢驗(yàn)檢疫局出具（ ）。A出境貨物通關(guān)單 B出境貨物換證憑單C出境貨物換證憑條 D出境貨物不合格通知單9經(jīng)中華人民共和國(guó)國(guó)務(wù)院批準(zhǔn)，我國(guó)于2009年4月1日已將紡織品、服裝出口退稅率提高到（ ）。A14% B15% C16% D17%10我國(guó)的進(jìn)口許可證最多只能延期（ ）次，延期

4、最長(zhǎng)不超過(guò)（ ）個(gè)月。A1、2 B1、3 C2、6 D2、911商品名稱及編碼協(xié)調(diào)制度規(guī)定，商品編碼的第五、六位碼表示（ ）。A類 B章 C目 D子目12以下屬于中國(guó)強(qiáng)制認(rèn)證標(biāo)志的是（ ）。AFCC BCCC CFTC DUL13（ ）是屬于委托代售的貿(mào)易方式。A寄售 B經(jīng)銷 C代理 D回購(gòu)14當(dāng)預(yù)測(cè)本幣匯率上升，計(jì)價(jià)外幣匯率下降，進(jìn)口商應(yīng)爭(zhēng)取（ ）。A提前付款B提前收款 C推遲付款 D推遲收款15根據(jù)國(guó)際慣例，嘜頭一般不包括以下哪項(xiàng)內(nèi)容？（ ）A收、發(fā)貨人名稱的英文縮寫(xiě)B(tài)參考號(hào)C件號(hào)D包裝尺寸16我國(guó)流通型外貿(mào)企業(yè)在辦理出口退稅時(shí)，以下哪種單據(jù)可以不用向國(guó)稅局提交？（ ）A出口貨物報(bào)關(guān)單（出

5、口退稅聯(lián)）B出口收匯核銷單（出口退稅專用聯(lián)）C商業(yè)發(fā)票D增值稅專用發(fā)票（抵扣聯(lián)）17Bidding Documents是由（ ）編制的。A招標(biāo)人 B投標(biāo)人 C開(kāi)標(biāo)人 D評(píng)審專家18計(jì)算航空貨物的體積重量時(shí)，其計(jì)算公式為：貨物體積重量=貨物體積÷（ ）。A6m3/kg B0.6m3/kg C0.06m3/kg D0.006m3/kg19在我國(guó)進(jìn)出口貿(mào)易中，知識(shí)產(chǎn)權(quán)權(quán)利人在口岸發(fā)現(xiàn)侵權(quán)嫌疑貨物后，可以直接向（ ）申請(qǐng)采取責(zé)令停止侵權(quán)行為或者財(cái)產(chǎn)保全的措施。A工商局 B人民法院 C口岸海關(guān) D商務(wù)部20假遠(yuǎn)期信用證中貼現(xiàn)費(fèi)用由（ ）支付。A開(kāi)證申請(qǐng)人 B受益人 C開(kāi)證行 D通知行21Wha

6、t is the term when the consignment is delivered with all the charges up to arrival at the port of destination paid by the seller?（ ）AFOB BFCA CDDU DCIF22Where goods are to be dispatched by road, rail or air instead of by sea, the documentary credit will call for a road transport document or a rail t

7、ransport document or an airway bill instead of（ ）.Aa bill of exchangeBa certificate of originCa bill of lading Da certificate of insurance23The drawee of a cheque is（ ）.Athe person who is to receive paymentBthe bank that has to make paymentCthe last person to endorse the chequeDthe person whose bank

8、 account will be debited24A bank that opens an L/C at the request of an importer is a (an)（ ）.Aissuing bank Bpaying bank Caccepting bankDinforming bank25Tariffs can（ ）. Adecrease the domestic price of a productBincrease government earnings from taxesCincrease the quantity of importsDdecrease domesti

9、c production26Foreign trade can be conducted on the following terms of payment except for（ ）.Aopen account Bdocumentary collectionCdocumentary creditsDpublic bonds27The risk of breakage is considered to be （ ）.AFree from Particular AverageBGeneral Additional RisksCWith AverageDSpecial Additional Ris

10、ks28If a seller finds any discrepancies in the letter of credit against the sales contract, whom should he write to asking for an amendment?（ ）Athe issuing bank Bthe advising bank Cthe applicant Dthe negotiating bank29A clean transport documents is one which bears no clause or notation declaring a d

11、efective condition of the （ ）.Avessel BB/L itself Cgoods or their packaging Dvoyage30Which of the following payment modes may bring the lowest risk to a seller?（ ）AT/T in advanceBL/C CD/P DD/AQuestions from 31 to 35 are based on the following passage:Negotiations work wonders. This is particularly s

12、o in international business since it is mostly through negotiations that exporters and importers bridge their differences and reach a fair and mutually satisfactory deal. By presenting a more comprehensive negotiating package in a well planned and organized manner, exporters should be able to improv

13、e the effectiveness of their business discussions and in the long term the profitability of their export operations. To avoid being confronted by costly demands, an exporter should try to determine the buyers real interest in the products from the outset. This can be ascertained through appropriate

14、questions but must also be based on research and other preparations before the negotiations. Only then can a suitable counter-proposal be presented. To achieve a favorable outcome from the negotiations, an exporter should draw up a plan of action beforehand, which addresses a few key issues. Experie

15、nced negotiators consider that as much as 80% of their overall time devoted to negotiations should go to such preparations. The preliminary work should be aimed at obtaining relevant information on the target market and the buyers of the products. It should also include developing counter-proposals

16、if objections are raised on any of the exporters opening negotiating points. The preparations should thus involve formulating the negotiating strategy and tactics.In international marketing negotiations, it is advisable for small and medium-sized exporters not just to limit their discussions to pric

17、ing issues, although pricing is a key factor in any business transaction, exporters should give more attention to the full range of marketing factors. They should stress the strengths of their firms and products and match them with the perceived needs of the buyers. Once these issues have been cover

18、ed, they can consider the question of price and are able to develop a profitable business.31Negotiations work wonders because（ ）.Aimporters and exporters can build a bridge togetherBthey do help solve problems and get more understanding for each otherCthey bring satisfactory deal every time Dthe gap

19、 between importers and exporters can be fairly filled in every instance32A successful negotiator should be（ ）.Aaggressive Bmild Cwell-prepared Dhesitative33In international marketing negotiations,（ ）always come first. Aprices Bfull range of marketing factorsCmanufacturing costs Dcustomers needs3480%

20、 of the overall time should go to preparations which involve（ ）.Aobtaining relevant informationBdeveloping counter-proposalsCformulating the negotiating strategy and tacticsDall of the above35The author advises the small and medium-sized exporters to do business with（ ）.AcareBa prospective insightCm

21、ore stress on profit Dpricing issuesQuestions from 36 to 40 are based on the following passage:Against this background, the WTO faces several daunting challenges. The first is to continue bringing down tariffs on traded goods. Average penalties have fallen steadily since the GATTs formation but even

22、 the most open economies retain lofty barriers: for instance, America still charges a tariff of 14.6% on import of clothing, five times higher than its average levy.Resistance to tariff cuts is strongest in agriculture. According to Tim Josling, a trade expert at Stanford University, tariffs and oth

23、er barriers on farm goods average a crippling 40% worldwide and create distortions that “destroy huge amounts of value”. A new set of global farm talks is planned to start in 1999. At the least, you might think, these could lock in impressive reforms in Latin America and encourage further watering-d

24、own of the European Unions Common Agricultural Policy. But they will prove difficult: squabbles over agriculture almost sank the Uruguay round.36What does the WTO face?（ ）Afair trade rules Bfree tradeCexport tax reduction Dseveral challenges37Where do impressive reforms lock in according to the pass

25、age?（ ）AAmerica BAsiaCLatin America DAfrica38According to the passage, which statement is NOT true?（ ）AThe WTO faces several daunting challenges, one of which is to continue bringing down tariffs on traded goods. BAmerica still charges a tariff of 14.6% on import of clothing, four times higher than

26、its average levy.CThe strongest resistance to tariff cuts is in agriculture field.DA trade expert said that tariffs and other barriers on farm goods averaged a crippling 40% worldwide.39When is a new set of global farm talks planned to start?（ ）A1980 B1990 C2001 Dat the end of 20th century40The best

27、 title for the passage is（ ）.ANEW TRADE RULESBUNFAIR TRADE RULESCTRADE BARRIERS FOR DEVELOPING COUNTRIESDTARIFF CHALLENGES TO WTO得 分評(píng)卷人復(fù)查人二、多項(xiàng)選擇題（請(qǐng)將答案填涂在答題卡上，答在試卷上無(wú)效。每小題1.5分，共15分，多選或少選均不得分）1根據(jù)INCOTERMS 2000的規(guī)定，以下有關(guān)DDU和DDP表述正確的有（ ）。ADDU適合任何運(yùn)輸方式，而DDP只適合海運(yùn)方式BDDU和DDP都是在進(jìn)口國(guó)國(guó)內(nèi)交貨C與DDU相比，DDP術(shù)語(yǔ)下，賣方要多辦理貨物進(jìn)口手續(xù)

28、和支付進(jìn)口關(guān)稅D與DDP相比，DDU術(shù)語(yǔ)下，賣方要多辦理貨物進(jìn)口手續(xù)和支付進(jìn)口關(guān)稅2在我國(guó)海運(yùn)貨物的保險(xiǎn)業(yè)務(wù)里，適用“倉(cāng)至倉(cāng)”條款的險(xiǎn)別有（ ）。AALL RISKS BW.A or W.P.A CF.P.A DWAR RISKS3在國(guó)際貿(mào)易術(shù)語(yǔ)中，（ ）風(fēng)險(xiǎn)劃分以貨交第一承運(yùn)人為界，并適用于各種運(yùn)輸方式。AFCA BFOB CCIFDCIP4在投保海運(yùn)一切險(xiǎn)后，在海上運(yùn)輸途中以下哪些風(fēng)險(xiǎn)屬于保險(xiǎn)公司的承保范圍？（ ）A雷電 B火災(zāi) C偷竊 D拒收5到目前為止，以下哪些商品屬于我國(guó)公布的禁止進(jìn)口貨物目錄里的商品？（ ）A所有舊衣服 B虎骨 C所有舊機(jī)電 D礦渣6下列關(guān)于班輪運(yùn)輸說(shuō)法正確的有（

29、）。A具有定線、定港、定期和相對(duì)穩(wěn)定運(yùn)費(fèi)費(fèi)率的特點(diǎn)B由船方負(fù)責(zé)貨物裝卸，運(yùn)費(fèi)中包括裝卸費(fèi)C以運(yùn)送大宗貨物為主D不規(guī)定滯期、速遣條款7在外貿(mào)業(yè)務(wù)中，常用于中間商轉(zhuǎn)售貨物交易的信用證有（ ）。A背對(duì)背信用證 B對(duì)開(kāi)信用證C保兌信用證 D可轉(zhuǎn)讓信用證8下列哪些貨物經(jīng)我國(guó)海關(guān)批準(zhǔn)可以存入保稅倉(cāng)庫(kù)？（ ）A加工貿(mào)易進(jìn)口貨物 B未辦結(jié)海關(guān)手續(xù)的一般貿(mào)易貨物C外商暫存貨物 D轉(zhuǎn)口貨物9專利權(quán)的特點(diǎn)包括（ ）。A贏利性 B專有性 C地域性 D時(shí)間性10使用地理標(biāo)志的產(chǎn)品包括（ ）。A在生產(chǎn)國(guó)獲得的完全原產(chǎn)品B用特定地區(qū)命名的產(chǎn)品，其原材料全部、部分或主要來(lái)自該地區(qū)，或來(lái)自其他特定地區(qū)，其產(chǎn)品的特殊品質(zhì)、特色和

30、聲譽(yù)取決于當(dāng)?shù)氐淖匀画h(huán)境和人文因素，并在該地采用傳統(tǒng)工藝生產(chǎn)C國(guó)外生產(chǎn)商申請(qǐng)?jiān)a(chǎn)地標(biāo)記保護(hù)的產(chǎn)品D以非特定地區(qū)命名的產(chǎn)品，其主要原材料來(lái)自該地區(qū)或其他特定地區(qū)，但該產(chǎn)品的品質(zhì)、風(fēng)味、特征取決于該地的自然環(huán)境和人文因素以及采用傳統(tǒng)工藝生產(chǎn)、加工、制造或形成的產(chǎn)品得 分評(píng)卷人復(fù)查人三、判斷題（請(qǐng)將答案填涂在答題卡上，答在試卷上無(wú)效。每小題1分，共15分，對(duì)的打，錯(cuò)的打×）1如果出口合同規(guī)定裝運(yùn)時(shí)間為2009年4/5月份，則賣方在交貨時(shí)應(yīng)在2009年4月、5月每月各交一批。（ ）2根據(jù)UCP 600的規(guī)定，開(kāi)證行發(fā)出信用證修改之時(shí)起，即不可撤銷地受其約束。保兌行必須將其保兌擴(kuò)展至修改，并自

31、通知該修改之時(shí)起，即不可撤銷地受其約束。（ ）3“出口國(guó)檢驗(yàn)，進(jìn)口國(guó)復(fù)檢”是外貿(mào)實(shí)踐中最常見(jiàn)的檢驗(yàn)權(quán)規(guī)定方法。（ ）4在代理進(jìn)口成套設(shè)備過(guò)程中，由代理方負(fù)責(zé)辦理有關(guān)的進(jìn)口批文。（ ）5在CIP術(shù)語(yǔ)條件下，賣方負(fù)責(zé)辦理進(jìn)口批文。（ ）6若信用證中要求提交保險(xiǎn)單，則受益人既可提交保險(xiǎn)單也可提交保險(xiǎn)憑證。（ ）7在CIC條款中，水漬險(xiǎn)的責(zé)任范圍是除了平安險(xiǎn)的全部責(zé)任外，還包括由于雷電、海嘯等自然災(zāi)害引起的部分損失。（ ）8某外貿(mào)公司對(duì)其進(jìn)出口貨物向保險(xiǎn)公司投保一切險(xiǎn)后，在運(yùn)輸途中由于任何外來(lái)原因所造成的一切貨損，均可向保險(xiǎn)公司索賠。（ ）9一張空運(yùn)單只能用于填寫(xiě)一個(gè)托運(yùn)人在同一時(shí)間、同一地點(diǎn)托運(yùn)的，

32、由承運(yùn)人承運(yùn)的運(yùn)往同一目的站、同一收貨人的一件或多件貨物。（ ）10對(duì)于出口商來(lái)講，采用匯款結(jié)算方式比信用證結(jié)算方式的收款安全性更低。（ ）11信用證結(jié)算時(shí)，出口押匯申請(qǐng)人一般是跟單信用證的受益人。（ ）12采用延期付款信用證的結(jié)算方式時(shí)，受益人必須開(kāi)具遠(yuǎn)期匯票及隨附單據(jù)向開(kāi)證行或指定付款行索款。（ ）13根據(jù)UCP  600的規(guī)定，指定銀行對(duì)單據(jù)在郵寄途中遺失產(chǎn)生的后果概不負(fù)責(zé)。（ ）14As per UCP 600, the words “to”, “till”, “from”, “between” when used to determine a period of

33、shipment include the date or dates mentioned, the words “before” and “after” exclude the date mentioned.（ ）15The more or less clause is the clause that stipulates that the quantity delivered can be more or less within certain extent (range). （ ） 得 分評(píng)卷人復(fù)查人四、簡(jiǎn)答題（每小題5分，共20分）1簡(jiǎn)述短期出口信用保險(xiǎn)的一般操作流程。2簡(jiǎn)述尋找境外客戶

34、的主要途徑。3簡(jiǎn)述加工貿(mào)易合同備案流程。4說(shuō)明國(guó)際招標(biāo)與投標(biāo)業(yè)務(wù)的基本程序。得 分評(píng)卷人復(fù)查人五、案例分析題（每小題5分，共10分）12009年3月，安徽優(yōu)宣進(jìn)出口有限公司以FOB條件向英國(guó)UIP COMPANY出口一批紅茶，合同要求先電匯支付總價(jià)15%的定金，余款用即期議付信用證支付。信用證規(guī)定：“商業(yè)發(fā)票一式三份；全套清潔已裝船提單注明運(yùn)費(fèi)到付，做成開(kāi)證行指示抬頭；匯票的受票人為匯豐銀行倫敦分行，付款期限為AT SIGHT”。安徽優(yōu)宣進(jìn)出口有限公司按信用證規(guī)定如期裝運(yùn)，并在交單期內(nèi)向議付行交單議付，議付行隨即向開(kāi)證行寄單索償。開(kāi)證行收到單據(jù)后，來(lái)電表示拒絕付款，其理由是單證存在下列不符點(diǎn)：

35、（1）商業(yè)發(fā)票的金額超過(guò)信用證金額；（2）全套提單由一份正本組成，不符合全套要求。次日，開(kāi)證行又補(bǔ)充了一個(gè)不符點(diǎn)：匯票的金額超過(guò)信用證金額。試分析開(kāi)證行的拒付理由是否成立，并說(shuō)明理由。22008年5月20日，江蘇創(chuàng)新進(jìn)出口有限公司（以下簡(jiǎn)稱創(chuàng)新公司）受南通新光光伏科技有限公司（以下簡(jiǎn)稱新光公司）委托代理進(jìn)口2臺(tái)用于切割硅片的日本產(chǎn)多線切割機(jī)，合同交貨期為2008年12月底前，付款方式為簽約后30天內(nèi)開(kāi)立金額為80萬(wàn)美元的100%即期議付信用證。委托進(jìn)口代理協(xié)議中規(guī)定，若新光公司違約不付款，創(chuàng)新公司有權(quán)處置設(shè)備。2008年6月15日，創(chuàng)新公司在收到新光公司30%開(kāi)證保證金后對(duì)外開(kāi)出信用證。由于受

36、到國(guó)際金融危機(jī)的影響，“光伏產(chǎn)業(yè)”從2008年第三季度開(kāi)始“降溫”，很多“光伏”企業(yè)已處于停工或半停工狀態(tài)。新光公司看到這種趨勢(shì)擔(dān)心設(shè)備到廠后閑置，便和日本廠家協(xié)商要求延遲發(fā)貨，日方代表口頭表示同意，并通知了創(chuàng)新公司。但在2008年12月25日，創(chuàng)新公司突然接到船公司的到貨通知，貨物已到港。次日，信用證單據(jù)到達(dá)開(kāi)證行。新光公司借口資金問(wèn)題，不愿意向創(chuàng)新公司支付余下的70%贖單款。由于受益人相符交單，開(kāi)證行無(wú)法拒付，創(chuàng)新公司只能籌款贖單，陷入被動(dòng)局面。問(wèn)：（1）創(chuàng)新公司該如何妥善處理后續(xù)事宜，才能降低經(jīng)營(yíng)風(fēng)險(xiǎn)？（2）從該案例中，創(chuàng)新公司該吸取哪些教訓(xùn)？2009年全國(guó)外貿(mào)業(yè)務(wù)員考試外貿(mào)業(yè)務(wù)操作實(shí)務(wù)

37、試卷（A卷）（考試時(shí)間：2009年5月17日 下午2:004:00）題號(hào)一二三四五六總分閱卷組長(zhǎng)得分得分評(píng)卷人復(fù)查人一、出口報(bào)價(jià)核算與發(fā)盤(pán)操作（共15分）根據(jù)以下業(yè)務(wù)背景資料，回答相關(guān)問(wèn)題。2008年6月16日，江蘇镕術(shù)有限公司外貿(mào)業(yè)務(wù)員李榮收到瑞士All Chamege AG公司經(jīng)理Andreas Kurz先生的電子郵件，欲購(gòu)防彈輪胎（Bullet Proofing Tires）（見(jiàn)下圖），內(nèi)容如下：發(fā)件人：kurzallchamegeag. com此框貼“輪胎”圖案此框尺寸為5.7cm×3.7cm收件人：lirong日 期：2008-6-16 17:09:43主 題：Enquir

38、y on Bullet Proofing Tires附 件：tires.jpgDear Mr. Li,It has been a long time since our last talk in the International Rubber Exhibition of Shanghai last October. We are interested in buying Bullet Proofing Tires Art. No.205/55R16 and 205/60R15.We would be appreciated if you would give us a quotation i

39、n Euro/pc CFR Hamburg,Germany. The payment will be made by L/C at sight.As we are in a position to handle large quantities, we hope you will make an effort to quote us the most competitive prices.We look forward to hearing from you by return E-mail soon.Best regards,Andreas KurzManagerAll Chamege AG

40、Add：Hauptstrasse 1029378 Staad SwitzerlandTel: 0041ax: 0041-mail: kurzallchamegeag. com外貿(mào)業(yè)務(wù)員李榮立即通知供應(yīng)商江蘇立遠(yuǎn)輪胎廠萬(wàn)民廠長(zhǎng)報(bào)價(jià)，次日收到其報(bào)價(jià)如下：防彈輪胎，規(guī)格號(hào)205/55R16和205/60R15，最低起訂量為100條/規(guī)格，月生產(chǎn)能力1000條，RMB¥444.60/條（含稅價(jià)），增值稅率為17%；8條輪胎裝1個(gè)木箱，每個(gè)木箱的毛重為88千克，體積為1立方米，25箱裝1個(gè)20FCL；交貨時(shí)付款；工廠交貨。1若2008年6月1

41、7日的歐元牌價(jià)按EUR1= RMB¥10.60/ 10.71計(jì)；經(jīng)查詢，該輪胎的海關(guān)監(jiān)管證件代碼為B，出口退稅率為5%；國(guó)內(nèi)運(yùn)費(fèi)為RMB¥1600/20FCL，工廠付款到出口收匯預(yù)計(jì)要2個(gè)月，資金占用年利息按6.93%計(jì)；其他國(guó)內(nèi)費(fèi)用為采購(gòu)成本的5%；由中國(guó)上海至德國(guó)漢堡的海運(yùn)費(fèi)為EUR480/20FCL；預(yù)期出口成本利潤(rùn)率為20%（按采購(gòu)成本計(jì)算）。核算CFR德國(guó)漢堡的出口報(bào)價(jià)是多少。（計(jì)算過(guò)程中的數(shù)值要保留到小數(shù)點(diǎn)后3位，最后結(jié)果保留到小數(shù)點(diǎn)后2位。）（7分）22008年6月17日，你以外貿(mào)業(yè)務(wù)員李榮的身份，根據(jù)Andreas Kurz先生2008年6月16日電子郵件內(nèi)

42、容、出口報(bào)價(jià)核算的結(jié)果和以下信息，在下列方框內(nèi)給Andreas Kurz先生書(shū)寫(xiě)發(fā)盤(pán)函。（8分）（1）數(shù)量：起訂量100條/規(guī)格；如果訂單數(shù)量為400800條時(shí)，給予3%折扣；如果訂單數(shù)量超過(guò)800條時(shí)，給予5%折扣。（2）付款：即期付款信用證支付。（3）交貨：訂單數(shù)量小于400條時(shí)，收到信用證后45天內(nèi)交貨；400800條時(shí)，收到信用證后60天內(nèi)交貨；超過(guò)800條時(shí)，收到信用證后75天內(nèi)交貨。（4）發(fā)盤(pán)的有效期：2008年6月27日前復(fù)到有效。得分評(píng)卷人復(fù)查人二、簽訂出口合同操作（共15分）根據(jù)前面第一大題和以下業(yè)務(wù)背景資料，填制出口合同。通過(guò)反復(fù)磋商，2008年7月7日，雙方達(dá)成如下條款：

43、單價(jià)：50歐元/條CFR 德國(guó)漢堡數(shù)量：Art. No.205/55R16，200條；Art. No. 205/60R15，200條包裝：8條輪胎裝1個(gè)木箱裝運(yùn)：收到信用證后45天內(nèi)裝運(yùn)；從中國(guó)上海運(yùn)至德國(guó)漢堡；允許轉(zhuǎn)運(yùn)和不允許分批裝運(yùn)支付：即期付款信用證，要求在2008年7月30日之前開(kāi)到賣方，交單期為裝運(yùn)日期后的15天內(nèi)SALES CONTRACTNO. JSRC080076 DATE: July 7, 2008THE SELLER: Jiangsu Rongshu Co., Ltd.No. 98 Fuxing Rd, Xuzhou, 221005, ChinaTEL: 0086-516-

44、3725670 FAX: 0086-516-3725679THE BUYER: All Chamege AGHauptstrasse 1029378, Staad, Switzerland TEL: 0041FAX: 0041his Contract is made by and between the Buyer and the Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity accordi

45、ng to the terms and conditions stipulated below：Commodity & SpecificationQuantityUnit PriceAmount（1）（2）（3）（4）TotalContract Value (In Words): （5） PACKING: （6） TIME OF SHIPMENT: （7） PORT OF LOADING AND DISCHARGE: （8） Transshipment is（9） and partial shipment is（10） .INSURANCE: Covered by the Buyer.

46、TERMS OF PAYMENT:（11） DOCUMENTS:+ Invoice signed in ink in triplicate.+ Packing List in triplicate.+ Full set of clean on board ocean Bills of Lading marked “freight prepaid” made out to the order of the Issuing Bank notifying the Buyer.+ Certificate of Origin in duplicate issued by Chambers of Comm

47、erce or CCPIT.+ Sellers Certified Copy of Fax dispatched to the Buyer within one day after shipment advising L/C No., name, quantity and amount of goods shipped, number of packages, container No., name of vessel and voyage No., and date of shipment.+ Lloyds or Steamer Companys Certificate issued by

48、the shipping company or its agents certifying that the carrying vessel is seaworthy and is not more than 20 years old and is registered with an approved classification society as per the institute classification clause and class maintained is equivalent to Lloyd 100A1.REMARKS:This contract is made i

49、n two original copies and becomes valid after both parties signature, one copy to be held by each party. Signed by:THE SELLER: THE BUYER:得 分評(píng)卷人復(fù)查人三、出口履約操作（共20分）根據(jù)前面第一、第二大題業(yè)務(wù)背景資料，回答相關(guān)問(wèn)題。2008年7月28日，外貿(mào)業(yè)務(wù)員李榮收到了中國(guó)農(nóng)業(yè)銀行徐州市分行國(guó)際業(yè)務(wù)部的信用證通知函和信用證，All Chamege AG公司通過(guò)中國(guó)銀行漢堡分行（Bank of China, Hamburg Branch）開(kāi)來(lái)的信用證具體內(nèi)

50、容如下：MT 700 ISSUE OF A DOCUMENTARY CREDITSequence of Total 27 ：1 / 1Form of Documentary Credit40A：IRREVOCABLEDocumentary Credit Number20 ：YU9870Date of Issue31C：080728Applicable Rules40E：UCP LATEST VERSIONDate and Place of Expiry31D：DATE 080818 PLACE IN CHINAApplicant50 ：ALL CHAMEGE AGHAUPTSTRASSE 10

51、29378 STAAD SWITZERLANDBeneficiary59 ：JIANGSU RONGSHU CO., LTD.NO. 98 FUXING RD, XUZHOU, 221005, CHINAAmount32B：CURRENCY EUR AMOUNT 20000.00Available with/by41D：THE AGRICULTURAL BANK OF CHINA, XUZHOU BRANCHBY DEFERRED PAYMENTDeferred Payment Details at42P：AT 60 DAYS AFTER B/L DATEPartial Shipment43P：PROHIBITEDTransshipment43T：PROHIBITEDPort of Loading/ Airport of Departure44E：SHANGHAI, CHINAPort of Discharge44F：HAMBURG, GERMANYLatest Date of Shipment44C：080813Description