外貿(mào)業(yè)務(wù)員試卷操作卷A答案

座位號總分復(fù)查人座位號2008年全國外貿(mào)業(yè)務(wù)員考試外貿(mào)業(yè)務(wù)操作實(shí)務(wù)試卷（A卷）（考試時(shí)間：2008年5月25日下午2:00—4:00）題號一二三四五六總分閱卷組長得分得分評卷人復(fù)查人一、根據(jù)以下業(yè)務(wù)背景資料，回答相關(guān)問題。DearMissZhao,WeareinterestedinyourPacBootsStyleNo.NM1048,whichisdisplayedatthelastCantonFair.PleasequoteusthepriceonFOBXiamen,CFRVancouver,CanadaseperatelyandpaymentbyT/TagainstthefaxofB/L.Lookingforwardtoyourearlyreply.Bestregards,AnneNM1048NM1048趙萍RMB￥20’FCL1．若4月9日的美元牌價(jià)按USD1=RMB￥6.988/7.016計(jì)，為了防范美元貶值的匯率風(fēng)險(xiǎn)，公司規(guī)定，每1美元每月扣減6分人民幣，這筆業(yè)務(wù)預(yù)期的收款時(shí)間約3個(gè)月；國內(nèi)運(yùn)費(fèi)為RMB￥2400/20’FCL；預(yù)期成本利潤率為10%。請核算每雙的出口報(bào)價(jià)。（計(jì)算過程中的出口退稅額=采購成本÷（1+增值稅率）×出口退稅率=÷(1+17%)×11%=8.8元/雙（1分）出口成本=采購成本-出口退稅額=-8.8=84.8元/雙（1分）國內(nèi)費(fèi)用=國內(nèi)運(yùn)費(fèi)+2400÷1200+×3%=2+2.808=4.808元/雙（1分）國外運(yùn)費(fèi)=÷1200=1.3美元/雙（1分）出口利潤=×10%=9.36元/雙（1分）因?yàn)楣疽?guī)定，每1美元每月扣減6分人民幣，這筆業(yè)務(wù)預(yù)期的收款時(shí)間約3個(gè)月，所以報(bào)價(jià)時(shí)要比當(dāng)日的牌價(jià)扣減18分人民幣，即采用的美元牌價(jià)為：USD1=RMB￥6.808(6.988-0.18)（1分）FOBXiamen=出口成本+國內(nèi)費(fèi)用+出口利潤=(84.8+4.808+9.36)÷6.808=14.54美元/雙（1分）CFRVancouver==14.54+1.3=15.84美元/雙（1分）2．根據(jù)以上核算的出口報(bào)價(jià)和相關(guān)條件，用英文書寫以下發(fā)盤函，要求在2008年4月15日DearAnne,ThanksforyourinquiryonApr.8，2008.Ourofferisasfollows：（0.5分）①PacBootsStyleNo.NM1048（0.5分）②Packing：packedin1pair/,then6boxes/carton（1分）③Unitprice:USD14.54/pairFOBXiamen（0.5分）USD15.84/pairCFRVancouver,Canada（0.5分）④MinimumOrderQuantity:1200pairs（1分）⑤Payment:byT/TagainstthefaxofB/L.（1分）⑥Shipment:within60daysafterthecontractdate.（1分）ThisofferisvalidsubjecttoyourreplyherebeforeApr.15,2008.（1分）Awaitingyourearlyreply.Bestwishes,Zhaoping得分評卷人復(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。通過反復(fù)磋商，雙方于2008年4月22日達(dá)成如下合同條款：單價(jià)：USD15.50/雙CFRVancouver,Canada數(shù)量：4800雙支付：買方在收到賣方銀行開立30%合同金額的預(yù)付款保函后，電匯支付30%貨款，憑提單傳真件電匯支付70%貨款。匯入行：中國銀行福建省分行SWIFTCODE:BKCHCNBJ720收款人：福建新隆進(jìn)出口有限公司賬號：80020002700605302裝運(yùn)：收到30%預(yù)付款后的90天內(nèi)裝運(yùn)，允許轉(zhuǎn)運(yùn)，允許分批裝運(yùn)。請?jiān)谝韵聵?biāo)注序號的欄目內(nèi)，用英文填寫以下合同條款的相應(yīng)內(nèi)容，使其成為一份完整的出口合同。SALESCONTRACTNO：XL0798DATE:APR.22,2008THESELLER:FujianXinlongI/ECo.,Ltd.THEBUYER:LKFootwearInc.No.99Yan’anRd.,FuzhouChinaCanadaThisContractismadebyandbetweentheBuyerandSeller,wherebytheBuyeragreestobuyandtheSelleragreestoselltheunder-mentionedcommodityaccordingtothetermsandconditionsstipulatedbelow：Commodity&SpecificationQuantityUnitPriceAmount（1）PacBootsStyleNo.NM1048（2）4800pairs（3）CFRVancouver,CanadaUSD15.50/pai（4）USD74400.00TotalTotalContractValue:（5）U.S.Dollarsseventyfourthousandfourhundredonly.PACKING:（6）packedin1pair/,then6boxes/cartonTIMEOFSHIPMENT:（7）within90daysafterreceivingthe30%ofcontractvaluebyT/TInadvance,PORTOFLOADING:（8）Xiamen,China.PORTOFDESTINATION:（9）Vancouver,CanadaTransshipmentis（10）allowedandpartialshipmentis（11）isallowed.INSURANCE:Coveredbythebuyer.TERMSOFPAYMENT:（12）30%ofproceedspayablebyT/T,（1分）afterthebuyerreceivedtheadvancepaymentguarantee（1分）issuedbytheseller’sbankfor30%ofproceeds;（1分）70%ofproceedspayablebyT/TagainstthefaxcopyofB/L.BENEFICIARYBANK:BankofChina,FujianBSWIFTCODE:BKCHCNBJ720NAME:FujianXinlongI/ECo.,Ltd.A/CNO:80020002700605302REMARKS:Thiscontractismadeintwooriginalcopiesandbecomesvalidafterbothparties’signature,onecopytobeheldbyeachparty.Signedby:THESELLER:THEBUYER:得分評卷人復(fù)查人三、出口履約操作（共20分）根據(jù)前面第一、二大題和以下業(yè)務(wù)背景資料，回答相關(guān)問題。1．LETTEROFGUARANTEETo:LKFootwearInc.DateofIssue:Apr.25,2008No.DearSirs,Re:OurIrrevocableGuaranteeNo.9999WehavebeeninformedthatFujianXinlongI/ECo.,Ltd.(hereinaftercalled“thePrincipal”)hasenteredintothecontractNo.XL0798datedApr.22,2008withyou,forthesupplyofPacBoots.Furthermore,weunderstandthat,accordingtotheconditionsofthecontract,youarerequiredtomakeanadvancepaymenttothePrincipalofamountUSD22320.00,being30%ofthetotalpriceagainstanadvancepaymentguarantee.Thisbeingstated,we,BankofChina,FujianBranch(address:No.136WusiRoad,Fuzhou,350003,China),herebyirrevocablyundertaketopayyou,uponyourfirstdemand,anysumnotexceedingUSD22320.00(Inwords:UnitedStatesDollarstwentytwothousandthreehundredandtwentyonly.),uponourreceiptofyourdulysigneddemandforpaymentinwritingstatingthatthePrincipalisinbreachofhisobligation(s)underthecontract.Forthepurposeofidentification，yourwrittenrequestforpaymenthastobepresentedthroughBankofChina(Canada),VancouverBranch,(SWIFTCODE:BKCHCATTVAN)confirmingthatthesignaturesthereonarelegallybindinguponyou.ThisGuaranteeshallonlybecomeeffectiveandoperativeoncetheabove-mentionedadvancepaymentisreceivedbythePrincipalintotheiraccountNo.80020002700605302heldwithus.Thisguaranteeisvaliduntilthe3rdmonthaftertheeffectivedateofthisguarantee.Theguaranteeshallautomaticallybecomenullandvoidifyourwrittenrequestforpaymenttogetherwithabankconfirmationofyoursignaturesisnotinourpossessionatouraboveaddressonorbeforethatdate.ThisGuaranteeissubjecttotheUniformRulesforDemandGuarantees,ICCPublicationNo.458.ThisGuaranteeshallbegovernedbythelawofChinaandallpartiesareheretosubjecttothejurisdictionofthecourtsofCForandonBehalfofBANKOFCHINA,FUJIANBRANCH_________________________AuthorizedSignature(s)中國銀行福建省分行通知福建新隆進(jìn)出口有限公司，于2008年4月30日收到LKFootwearInc.的電匯款USD22320.00。請問：（1）該銀行保函是屬于哪一類保函？分別在何時(shí)生效和失效？（3分）該銀行保函是屬于預(yù)付款保函（1分）；2008年4月30日保函生效在福建新隆進(jìn)出口有限公司履約后或LKFootwearInc.到2008年7月30日仍未在中國銀行福建省分行所在地提出索款，則該保函失效。（2）如果福建新隆進(jìn)出口有限公司未能按合同規(guī)定的期限發(fā)運(yùn)，且不能及時(shí)退還預(yù)付款，則會產(chǎn)生什么后果？（2分）LKFootwearInc.會憑保函向中國銀行福建省分行索款（1分），而中國銀行福建省分行會沒收（1分）2．2008年4月30日，福建新隆進(jìn)出口有限公司與福建新隆進(jìn)出口有限公司2008年6月18日（星期三）接到完成（1）外貿(mào)業(yè)務(wù)員趙萍應(yīng)去進(jìn)行哪個(gè)階段的質(zhì)量跟蹤？該批商品出口前是否需要向當(dāng)?shù)爻鋈刖硻z驗(yàn)檢疫局報(bào)檢，為什么？（3分）生產(chǎn)尾期檢查（1分）；需要，（1分）因?yàn)樵摦a(chǎn)品的監(jiān)管證件代碼為B，即出境貨物通關(guān)單，需要法定報(bào)檢。（1分）（2）為USD1500/1800，應(yīng)如何訂艙？為什么？（3分）應(yīng)訂2008年6月29日船期，因?yàn)?008年6月22日船期來不及辦理相關(guān)手續(xù)；（1分）訂1個(gè)40’GP整箱，（1分）因?yàn)?400雙20’GP整箱，也可以裝1個(gè)40’GP整箱，1個(gè)40’GP最大載重量，且1個(gè)40（3）哪些業(yè)務(wù)？（2分）向廈門出入境檢驗(yàn)檢驗(yàn)局換取出境貨物通關(guān)單（1分）和代理報(bào)關(guān)業(yè)務(wù)。3．2400雙外貿(mào)業(yè)務(wù)員趙萍收到貨代公司寄來的全套正本海運(yùn)提單，并把海運(yùn)提單傳真給LKFootwearInc.，請問：（1）多少美元？為什么？（2分）26040美元。（1分）按合同規(guī)定，70%余款見提單傳真件支付，即2400×15.50×70%=26040美元（1分）（2）和其他單據(jù)寄給LKFootwearInc.，為什么？（2分）和其他單據(jù)寄給LKFootwearInc.，（1分）因?yàn)長KFootwearInc.可能會退匯，所以只有當(dāng)款項(xiàng)到銀行賬戶時(shí)才算真正收匯。（1分）4．假如福建新隆進(jìn)出口有限公司順利收到第一批貨款后，在2008年7月18日把第二批2400雙外貿(mào)業(yè)務(wù)員趙萍把海運(yùn)提單傳真給LKFootwearInc.后，對方公司無任何回應(yīng)。后經(jīng)查實(shí)該公司因經(jīng)營不善而破產(chǎn)，導(dǎo)致無法履約。請問在此情況下，外貿(mào)業(yè)務(wù)員趙萍可采取哪些應(yīng)對措施？（3分）措施包括：（1）在加拿大當(dāng)?shù)亓硪捹I家；（1分）（2）或把貨物運(yùn)回國內(nèi)處理；（1分）（3）憑合同向LKFootwearInc.所在地法院提出債務(wù)清償請求，以降低損失。（1分）得分評卷人復(fù)查人四、進(jìn)口磋商操作（共15分） 根據(jù)以下業(yè)務(wù)背景資料，回答相關(guān)問題。沈陽嘉豪紡織品織造有限公司是一家生產(chǎn)型外貿(mào)企業(yè)，該公司根據(jù)市場行情和生產(chǎn)需要，計(jì)劃拿出RMB￥1140000的總預(yù)算購買2臺新的意大利產(chǎn)的GGG牌劍桿織機(jī)RapierLoom（不用國際招投標(biāo)），現(xiàn)該公司指派外貿(mào)業(yè)務(wù)員JACK向該品牌亞洲總代理香港ITMMLtd.進(jìn)口,并要求其報(bào)價(jià)。1．如果接受外貿(mào)業(yè)務(wù)員JACK2臺劍桿織機(jī)的總金額。該總金額是否在織造（1）CIF=FOB+I+F=（1分）（2）進(jìn)口關(guān)稅=進(jìn)口關(guān)稅完稅價(jià)格×進(jìn)口關(guān)稅率（1分）=CIF×進(jìn)口關(guān)稅率（1分）=×=3288（1分）（3）進(jìn)口增值稅=進(jìn)口增值稅完稅價(jià)格×進(jìn)口增值稅率（1分）=（進(jìn)口關(guān)稅+進(jìn)口關(guān)稅完稅價(jià)格）×進(jìn)口增值稅率（1分）=（3288+×17%=7545.96（1分）（4）進(jìn)口增值稅+（1分）3288+7545.96+××（1分）（1分）1140000（1分）該總金額不在織造（1分）2．該公司外貿(mào)業(yè)務(wù)員JACK給ITMMLtd.回函，接受ITMMLtd.的報(bào)價(jià)，但是要求將L/C的付款時(shí)間改為見票后90天付款。請問該信函是否屬于接受函，為什么？該信函不是屬于接受函，（1分）是屬于還盤函，（1分）因?yàn)楦淖兞烁犊顣r(shí)間，屬于實(shí)質(zhì)性更改。得分評卷人復(fù)查人五、辦理進(jìn)口批件和開證操作（共20分）根據(jù)前面第四大題和以下業(yè)務(wù)背景資料，回答相關(guān)問題和完成相關(guān)操作。通過反復(fù)磋商，雙方于2008年3月28日達(dá)成共識，并簽署合同條款如下：CONTRACTContractNo:JH08009DateofSignature:Mar.28,2008TheBuyer:ShenyangJiahaoFabricWeavingCo.,Ltd.Address:No.23NanjingRd.TheSeller:ITMMLtd.Address:No.19WangHoiRd.KowloonBay,KowloonThisContractismadebyandbetweentheBuyerandSeller,wherebytheBuyeragreestobuyandtheSelleragreestoselltheunder-mentionedcommodityaccordingtothetermsandconditionsstipulatedbelow：1.DescriptionofGoods:GGGRapierLoom1900mmworkingwidth2.Quantity:2sets3.UnitPrice:EUR40000.00/setFOBG4.TotalValue:EUR80000.00(SayinEuroEightyThousandonly)5.CountryofOriginandManufacturer:Italy/GGGTECH6.Packing:TheSellershallundertaketopackthegoodsincontainerwithskidpackingsuitableforlongdistanceoceantransportation,andbeliableforanyrust,damageandlossattributabletoinadequateorimproperprotectivemeasuretakenbytheSellerinregardtothepacking.7.ShippingMark:JH08009DALIAN8.TimeofShipment:All2setsrapierloomswillbeshippedwithinMay31,2008,subjecttotheL/CopeningnotlaterthanApr.15,2008.Partialshipmentandtransshipmentareprohibited.9.PortofShipmentandDestination:FromGenoa,Italy10.Insurance:ShipmentinsuranceshallbecoveredbytheBuyer.11.TermsofPayment:TheBuyershallopen100%L/Cat90daysaftersightinfavoroftheSellerandremainingvalidfornegotiationinHongKongforfurther15daysaftertheeffectedshipment.Advisingbank:IntesaSanpaoloS.P.A.,HongKongBranch,HongKong,SWIFT:IBSPHKHHXXXXN12.Documents:a.FullsetofcleanonboardoceanBillsofLadingmarkedfreighttocollectandmadeouttoorder,blankendorsed,andnotifytheBuyerb.Invoiceinquintuplicateindicatingcontractnumberc.PackingListinquintuplicated.CertificateofQualityandQuantityinduplicateissuedbytheManufacturere.CertificateofItalianOriginin1copyissuedbyManufacturerf.AcopyofthefaxtotheBuyer,advisingtheshipmentdetailswithinthreeworkingdaysafteritiseffectedNote:TheSellershallsendwithin10workingdaysonecopyeachoftheabovementioneddocuments,withtheexceptionofItem(f)ofthisClause,totheBuyer.13.GuaranteeofQuality:TheSellershallguaranteethatthegoods,whencorrectlymountedandproperlyoperatedandmaintained,shallgivesatisfactoryperformanceforaperiodof12monthsfromthedateofitscommissioningbutnotlaterthan18monthsafterB/Ldate.14.InspectionandClaims:(1)Afterthearrivalofthegoodsattheportofdestination,theBuyershallapplytotheChinaEntry-ExitInspectionandQuarantineBureau(CIQ)forapreliminaryinspectioninrespectofthequality,specificationandquantityofthegoodsandaSurveyReportshallbeissuedbyCIQ.IfdiscrepanciesarefoundbyCIQregardingspecifications,and/orthequantity,exceptwhentheresponsibilitiesliewiththeinsurancecompanyorshippingcompany,theBuyershall,within120daysafterarrivalofthegoodsattheportofdestination,havetherighttorejectthegoodsortolodgeaclaimagainsttheSeller.(2)Shouldthequalityandspecificationsofthegoodsnotbeinconformitywiththecontract,orshouldthegoodsprovedefectivewithintheguaranteeperiodstipulatedinClause13foranyreason,includinglatentdefectsortheuseofunsuitablematerial,theBuyershallarrangeforasurveytobecarriedoutbyCIQandshallhavetherighttolodgeaclaimagainsttheSelleronthestrengthoftheSurveyReport.15.BankingCharges:AllbankingchargesoutsidetheopeningbankarefortheSeller'saccount.16.OtherTerms:(omitted)Thiscontractismadeintwooriginals,oneoriginalforeachpartyinwitnessthereof.THEBUYER:SHENYANGJIAHAOFABRICWEAVINGCO.,LTD.李嘉豪THESELLER:ITMMLTD.NICK1．為什么？（3分）1．（2分）劍桿織機(jī)有（1分2．2008年4月1日，外貿(mào)業(yè)務(wù)員JACK向中國農(nóng)業(yè)銀行沈陽分行申請電開證，請?zhí)钪埔韵麻_證申請書。（17分）IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONTO:AgriculturalBankofChina,ShenyangBranchDate:Apr.1,2008（）IssuebyairmailCreditNo.（）Withbriefadvicebyteletransmission（）IssuebyteletransmissionDateandplaceofexpiry（）IssuebyexpressApplicantBeneficiaryAdvisingBankAmount:Say:PartialshipmentsTransshipmentCreditavailablewith（）allowed（）notallowed（）allowed（）notallowedBy（）sightpayment（）acceptance（）negotiation（）deferredpaymentatagainstthedocumentsdetailedherein（）andbeneficiary'sdraft(s)for%ofinvoicevalueatsightdrawnonLoadingonboard:notlaterthanFortransportationto:（）FOB（）CFR（）CIF（）othertermsDocumentsrequired:(markedwithX)1.（）SignedcommercialinvoiceincopiesindicatingL/CNo.andContractNo..2.（）FullsetofcleanonboardBillsofLadingmadeouttoorderandblankendorsed,marked“freight[]tocollect/[]prepaid”notifying.

（）Airwaybills/cargoreceipt/copyofrailwaybillsissuedbyshowing“freight[]tocollect/[]prepaid”[]indicatingfreightamountandconsignedto____________3.（）InsurancePolicy/Certificateinforoftheinvoicevalueblankendorsed,covering______4.（）PackingList/WeightMemoincopiesindicatingquantity,grossandnetweightsofeachpackage.5.（）CertificateofQuantityand/orQualityincopiesissuedby___________.6.（）CertificateofOriginincopiesissuedby.7.（）Beneficiary'scertifiedcopyoffaxsendtotheapplicantwithindaysaftershipmentadvisingL/CNo.,nameofvessel,dateofshipment,name,quantity,weightandvalueofgoods.（）Otherdocuments,ifanyDescriptionofgoods:Additionalinstructions:1.（）Allbankingchargesoutsidetheopeningbankareforbenefi