高級(jí)國(guó)際貿(mào)易業(yè)務(wù)員實(shí)務(wù)考試試卷2011.5

1、全國(guó)外經(jīng)貿(mào)從業(yè)人員考試高級(jí)國(guó)際貿(mào)易業(yè)務(wù)員實(shí)務(wù)考試試卷2011年05月題目序號(hào)一二三四五總分核分人應(yīng)得分?jǐn)?shù)3220201216100實(shí)際得分得分評(píng)卷人復(fù)核人一、計(jì)算題（共32分）1、成本核算（12分）上海福海進(jìn)出口公司出口某商品1000打，對(duì)外報(bào)價(jià)為每只5美元FOBC3上海，外商要求將價(jià)格改報(bào)為每打CIFC5西雅圖。已知運(yùn)費(fèi)為每打1美元，保險(xiǎn)費(fèi)為FOB凈價(jià)的0.8。請(qǐng)根據(jù)以上信息計(jì)算：（1）每打FOB凈價(jià)是多少？（2）要維持出口銷(xiāo)售外匯凈收入不變，CIFC5應(yīng)改報(bào)為多少？（3）已知進(jìn)貨成本為200元人民幣打，每打的商品流通費(fèi)為進(jìn)貨成本的4，出口退稅為30元人民幣打，計(jì)算該商品的出口銷(xiāo)售盈虧率及換

2、匯成本是多少？（USD1=RMB6.60）（計(jì)算結(jié)果保留2位小數(shù)，且四舍五入，只有結(jié)果沒(méi)有過(guò)程不得分）2.出口價(jià)格核算（20分） （1）核算依據(jù)品名：R/C Gas Toy貨號(hào)：TY9806計(jì)量單位：輛包裝：紙箱包裝方式：2pcs/ctn每個(gè)紙箱尺碼：32cm（長(zhǎng)）20cm（寬）30cm（高）每個(gè)紙箱毛重/凈重：G.W.: 18.80kgN.W.: 15.2kg報(bào)價(jià)數(shù)量200輛LCL核算數(shù)據(jù)采購(gòu)成本：234元人民幣輛（含增值稅）出口費(fèi)用：?jiǎn)挝簧唐烦隹诘陌少M(fèi)約為：￥2.50 件雜貨拼箱海運(yùn)費(fèi)率為：（計(jì)費(fèi)標(biāo)準(zhǔn)“M/ W”）US60.00（每運(yùn)費(fèi)噸） 出口定額費(fèi)率為：（按采購(gòu)成本計(jì)）3.50 墊款

3、周期為：30天 銀行貸款年利率為：（1年按360天計(jì)）6.00 海運(yùn)貨物保險(xiǎn)費(fèi)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：17.00 國(guó)外客戶的傭金為：（按報(bào)價(jià)計(jì)）3.00 銀行手續(xù)費(fèi)率為：（按報(bào)價(jià)計(jì)）0.35 匯率為：（1美元兌換人民幣）￥6.6 預(yù)期利潤(rùn)：銷(xiāo)售利潤(rùn)率為10.00（2）計(jì)算要求：計(jì)算的每一步都填在下列表中，每一步計(jì)算保留4位小數(shù)，且四舍五入。計(jì)算項(xiàng)目計(jì)算過(guò)程計(jì)算結(jié)果單位貨物總體積貨物總毛重實(shí)際成本退稅收入貸款利息海洋運(yùn)費(fèi)海運(yùn)保險(xiǎn)費(fèi)出口業(yè)務(wù)定額費(fèi)包干費(fèi)FOB報(bào)價(jià)CFR報(bào)價(jià)CIF報(bào)價(jià)得分評(píng)卷人復(fù)核人二、單證制作題（共20分）繕制來(lái)料加工合同（一

4、）制作依據(jù)1、合同號(hào)碼: JM10001006 日期: JUN.，2 2010甲方: 大連金貿(mào)國(guó)際商務(wù)有限公司DALIAN JINMAO INTERNATIONAL BUSINESS DEVELOPMENT CO.，LTD.大連北京路500號(hào)26樓FLOOR 26, NO.500 BEIJING ROAD,DALIAN CHINA乙方: BANSTEAD MANAGEMENT CO.,LTD.96 MARK LANE,NEW YORK,NY 10069TEL:001-212-993-6948 FAX:001-212-993-69492、料件情況數(shù)量來(lái)料品名及規(guī)格包裝金額（包括保險(xiǎn)費(fèi)及運(yùn)費(fèi)）12

5、8000PCS 153360PCS 460REELS200000PC4000PCS FOILBOAD 紙卡PLASTIC NOVELTIES塑料小玩具RIBBON 絲帶TISSUE HATS 紙制帽子MOTTOS SHEETS 格言紙紙箱CIF DALIANUSD 1684.00USD 2240.12USD 249.00USD 3718.00 USD 249.00 來(lái)料裝運(yùn)：BEFORE JUN.,28,2010來(lái)料交付目的港：DALIAN CHINA 3、成品情況數(shù)量成品名及規(guī)格包裝加工費(fèi)單價(jià)128000PCS 153360PCS 200000PCS4000PCS圣誕組套禮品CHRISTMA

6、S CRACKER GIFT001CHRISTMAS CRACKER GIFT002CHRISTMAS CRACKER GIFT003CHRISTMAS CRACKER GIFT004CARTONFOB DALIANUSD0.025USD0.026USD0.027USD0.028 (1) 付款條件: 電匯 (2) 保險(xiǎn)和海運(yùn)費(fèi): 由乙方負(fù)責(zé) (3) 成品裝運(yùn)時(shí)間: AUG.,1,2010 (4) 成品裝運(yùn)目的口岸: 紐約 甲方負(fù)責(zé)人：鄭海廈 乙方負(fù)責(zé)人：JohnSmith（二）依據(jù)制作依據(jù)提供的素材，繕制來(lái)料加工合同 來(lái)料加工合同 合同號(hào)碼: CONTRACT CONTRACT NO.:(fo

7、r business of processing (Party Bs) 日 期:materials into finished products) DATE: 甲 方:Party A: 乙 方: Party B: 甲乙雙方經(jīng)過(guò)洽談，達(dá)成來(lái)料加工下列商品的協(xié)議，現(xiàn)訂立合同如下：An agreement is reached on this date between Party A and Party B on the conclusion of the following business of processing Party Bs materials into finished produc

8、ts according to the provisions of this contract: （1）乙方向甲方負(fù)責(zé)提供下列原（輔）料，其運(yùn)輸、保險(xiǎn)等費(fèi)用均由乙方負(fù)擔(dān)。Materials (and finding, if any) to be supplied to Party A by Party B, at Party Bs expense, freight and insurance also to be borne contract.數(shù)量QUANTITY來(lái)料品名及規(guī)格DESCRIPTION包裝PACKING金額（包括保險(xiǎn)費(fèi)及運(yùn)費(fèi)）AMOUNT(INSURANCE & FREIGHT

9、INCLUDED)TOTAL來(lái)料裝運(yùn)期SHIPMENT： 來(lái)料交付目的港DESTINATION(FOR MATERIALS)： （2）甲方向乙方提供下列商品：Finished products to be supplied to Party B by Party A. 數(shù)量QUANTITY成品名及規(guī)格DESCRIPTION包裝PACKING加工費(fèi)PROCESSING CHARGESUNIT PRICEAMOUNT TOTAL（3）付款條件Terms of Payment: （4）保險(xiǎn)和海運(yùn)費(fèi)Insurance and Freight charge: （5）成品裝運(yùn)時(shí)間Time of Shipm

10、ent (subject to materials for processing arriving at DALIAN not later than ) （6）成品裝運(yùn)目的口岸Destination(for finished products) : （7）凡有關(guān)本合同或執(zhí)行本合同發(fā)生爭(zhēng)議，由雙方友好協(xié)商解決。如協(xié)商不成，均應(yīng)提交中國(guó)國(guó)際經(jīng)濟(jì)貿(mào)易仲裁委員會(huì)上海分會(huì)，按照該會(huì)的仲裁規(guī)則進(jìn)行仲裁。仲裁裁決是終局的，對(duì)雙方都有約束力。 All disputes arising from the execution of, or in connection with this Sales Confirm

11、ation, shall be settled amicably through friendly negotiation. In 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 C

12、hina International Economic and Trade Arbitration Commission. The award made by the Commission should be accepted as final and binding upon both parties. 甲 方 乙 方 Party A Party B 得分評(píng)卷人復(fù)核人三、改錯(cuò)題（共20分）根據(jù)銷(xiāo)售合同審核信用證，將信用證存在的問(wèn)題以及如何修改填入表格中。（1）銷(xiāo)售合同上海東展有限公司 SHANGHAI DONGZHAN CO.,LTD. NO.158 DALIAN ROAD, SHANGHA

13、I CHINA 售 貨 確 認(rèn) 書(shū) 編號(hào): SC1001260Tel:0086SALES CONFIRMATION No. Fax:0086日期: DEC.,1,2010 DateTO Messrs: ORTAI CO., LTD. 30 EAST 40TH STREET,NEW YORK, NY 10016,USA謹(jǐn)啟者： 茲確認(rèn)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 co

14、nditions as specified below:(1)貨物名稱(chēng)及規(guī)格NAME OF COMMODITY AND SPECIFICATION(2)數(shù)量QUANTITY(3)單價(jià)UNIT PRICE(4)總價(jià)AMOUNT NEW FASTPACK 350 CAMERA BAGS AND BACKPACKS500PCS FOB SHANGHAIUSD160.00USD80000.00TOTALUSD80000.00TOTAL AMOUNT IN WORDS:SAY US DOLLARS EIGHTY THOUSANDS ONLY(5) 裝運(yùn)期限：TIME OF SHIPMENT: LATES

15、T DATE OF SHIPMENT MAR.，1,2011(6) 裝運(yùn)港：PORT OF LOADING: SHANGHAI CHINA(7) 目的港：PORT OF DESTINATION：NEW YORK U.S.A.(8) 分批裝運(yùn)：PARTIAL SHIPMENTS: NOT ALLOWED(9) 轉(zhuǎn)船：TRANSSHIPMENT: NOT ALLOWED(10) 付款條件：TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER

16、 OF CREDIT WHICH REMAINS VALID FOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.(11) 保險(xiǎn)：INSURANCE: TO BE EFFECTED BY BUYER.(12) REMARKS: BENEFICIARYS ORIGINAL SIGNED COMMERCIAL INVOICES IN QUINTUPLICATEConfirmed by： 買(mǎi) 方 JohnSmith 賣(mài) 方 童一新THE BUYER THE SELLER（2）信用證SEQUENCE OF TOT

17、AL *27 :1/1FORM OF DOCUMENTARY CREDIT *40A :IRREVOCABLEDOCUMENTARY CREDIT NUMBER *20 :LC-78900860DATE OF ISSUE *31C :110109APPLICABLE RULES *40E :UCP LATEST VERSIONDATE AND PLACE OF EXPIRY *31D :110325 AT THE NEGOTIATION BANKAPPLICANT *50 :SHANGHAI DONGZHAN CO.LTD. NO.158 DALIAN ROAD, SHANGHAI CHINA

18、BENEFICIARY *59 :ORTAI CO., LTD. 30 EAST 40TH STREET,NEW YORK, NY 10016,USA CURRENCY CODE, AMOUNT *32B :CNY80000,00PERCENTAGE CREDIT AMOUNT TOLERANCE *39A :05/05AVAILABLE WITH/BY *41D :BANK OF CHINA SHANGHAI BRANCHBY NEGOTIATIONDRAFTS AT . *42C : AT SIGHTDRAWEE *42A : SMBCUS33PARTIAL SHIPMENTS *43P

19、: NOT ALLOWEDTRANSSHIPMENT *43T : NOT ALLOWEDPORT OF LOADING/AIRPORT OF DEPARTURE *44E:SHANGHAI PORT CHINAPORT OF DISCHARGE/AIRPORT OF DESTINATION *44F:LONG BEACH PORT U.S.A.LATEST DATE OF SHIP.*44C :110305DESCRIPT. OF GOODS *45A : CFR LONG BEACH PORT NEW FASTPACK 350 CAMERA BAGS AND BACKPACKS 500PC

20、S TOTAL CNY80000,00DOCUMENTS REQUIRED *46A :COMMERCIAL INVOICE IN THREE ORIGINALFULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MARKED “FREIGHT 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

21、 COPY.ADDITIONAL CONDITIONS *47 :T.T. REIMBURSEMENT: UNACCEPTABLEx) INSURANCE IS TO BE EFFECTED BY SELLERCHARGES *71B :ALL BANKING CHARGES AND COMMISSIONS INCLUDING REIMBURSEMENT COMMISSIONS OUTSIDE U.S.A. ARE FOR ACCOUNT OF BENEFICIARY.PERIOD FOR PRESENTATION *48 :DOCUMENTS TO BE PRESENTED WITHIN 5

22、 DAY AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.CONFIRMATION INSTRUCTIONS *49 :WITHOUT ADVISE THROUGH BANK *57D : BANK OF CHINA SHANGHAI BRANCH(38 JUHUA YUAN EAST AVE., SHANGHAI 200001, CHINA)序號(hào)SWIFT代碼存 在 問(wèn) 題修 改 為12345678910得分評(píng)卷人復(fù)核人四、簡(jiǎn)答題（共12分）請(qǐng)簡(jiǎn)述進(jìn)出口許可證的定義。得分評(píng)卷人復(fù)核人五、案例分析（共16分）浙江

23、某進(jìn)出口公司于6月3日收到德商發(fā)盤(pán)：“檢驗(yàn)設(shè)備100臺(tái)，每臺(tái)800美元CFR寧波，10月船期，即期信用證支付，限6月15日復(fù)到有效。”我方于6月10日復(fù)電：“你3日電接受，信用證60天遠(yuǎn)期，履行中如有爭(zhēng)議，在中國(guó)仲裁。限6月30日復(fù)到有效?！钡律逃?月28日復(fù)電：“你10日電只能接受即期信用證，仲裁條件可接受，速?gòu)?fù)?！贝藭r(shí)，檢驗(yàn)設(shè)備市場(chǎng)行情趨漲，我方于6月30日復(fù)電：“接受你方28日電，信用證已由中國(guó)銀行開(kāi)出?！钡律?月1日接到我方6月30日復(fù)電，但未確認(rèn)并退回信用證。10月中方催促德商交貨，德商認(rèn)為交易并未達(dá)成無(wú)須交貨。根據(jù)以上信息回答以下問(wèn)題：（1）德商的理由是否正確？（2）請(qǐng)說(shuō)明理由。高

24、級(jí)國(guó)際貿(mào)易業(yè)務(wù)員實(shí)務(wù)試卷參考答案（考試編號(hào)：201101）一、 計(jì)算題（共32分）1、成本核算（1）已知公式：含傭價(jià)=凈價(jià)(1-傭金率)，則：凈價(jià)=含傭價(jià)（l一傭金率） FOB=（5*12）（1-3）=58.20（美元） （3分）（2）已知公式：含傭價(jià)=凈價(jià)(1-傭金率)，則：CIFC5=（FOB+運(yùn)費(fèi)+保險(xiǎn)費(fèi)）（1-5）=（58.20+58.200.8+1）（1-5）=59.6656/0.95=62.81（美元） （3分）（3）已知公式：出口商品盈虧率=（出口銷(xiāo)售人民幣凈收入一出口總成本）出口總成本100，代入公式得：出口商品盈虧率=(58.206.6-(200+2004-30) (200+

25、2004-30)100=(384.12-178) 178100=115.80 （3分）已知公式：出口商品換匯成本=出口總成本出口外匯銷(xiāo)售凈收入，代入公式得：出口商品換匯成本=（200+2004-30）58.20=3.06（元人民幣美元） （3分）答： （1）每打FOB凈價(jià)是58.20（美元）。（2）CIFC5應(yīng)改報(bào)為62.81（美元）/打。（3）該商品的出口銷(xiāo)售盈虧率為115.80。換匯成本為3.06（元人民幣美元）。2出口價(jià)格核算（20分）計(jì)算項(xiàng)目計(jì)算過(guò)程計(jì)算結(jié)果單位分?jǐn)?shù)貨物總體積200/2 （32 20 30）/10000001.92立方米1貨物總毛重200/2 18.80/10001.8

26、8公噸1實(shí)際成本234 （1+1717）/（1+17）200人民幣元/輛1退稅收入234 17/（1+17）34人民幣元/輛1貸款利息234 6 30/3601.17人民幣元/輛1海洋運(yùn)費(fèi)1.92 60/200 6.63.8016人民幣元/輛1海運(yùn)保險(xiǎn)費(fèi)38.0484 （1+10）0.7 6.61.9336人民幣元/輛3出口業(yè)務(wù)定額費(fèi)234 3.508.19人民幣元/輛1包干費(fèi)2.50人民幣元/輛1FOB報(bào)價(jià)（200+1.17+8.19+2.5）/（1-3-0.35-10）/6.6=211.86/0.8665/6.637.0455美元/輛3CFR報(bào)價(jià)（200+1.17+8.19+2.5+3.8

27、016）/（1-3-0.35-10）/6.6=215.6616/0.8665/6.637.7103美元/輛3CIF報(bào)價(jià)（200+1.17+8.19+2.5+3.8016）/1-（1+10） 0.70-3-0.35-10/6.6=215.6616/0.8588/6.638.0484美元/輛3二、單證制作題（共20分） 來(lái)料加工合同 合同號(hào)碼: CONTRACT CONTRACT NO.: JM10001006(for business of processing (Party Bs) 日 期:materials into finished products) DATE: JUN.，2 2010甲

28、 方:Party A: 大連金貿(mào)國(guó)際商務(wù)有限公司DALIN JINMAO INTERNATIONAL BUSINESS DEVELOPMENT CO.，LTD.大連北京路500號(hào)26樓FLOOR 26, NO.500 BEIJING ROAD,DALIN CHINA乙 方: Party B: BANSTEAD MANAGEMENT CO.,LTD.96 MARK LANE,NEW YORK,NY 10069TEL:001-212-993-6948 FAX:001-212-993-6949甲乙雙方經(jīng)過(guò)洽談，達(dá)成來(lái)料加工下列商品的協(xié)議，現(xiàn)訂立合同如下：An agreement is reached

29、 on this date between Party A and Party B on the conclusion of the following business of processing Party Bs materials into finished products according to the provisions of this contract: 一、乙方向甲方負(fù)責(zé)提供下列原（輔）料，其運(yùn)輸、保險(xiǎn)等費(fèi)用均由乙方負(fù)擔(dān)。Materials (and finding, if any) to be supplied to Party A by Party B, at Part

30、y Bs expense, freight and insurance also to be borne contract.數(shù)量QUANTITY來(lái)料品名及規(guī)格DESCRIPTION包裝PACKING金額（包括保險(xiǎn)費(fèi)及運(yùn)費(fèi)）AMOUNT(INSURANCE & FREIGHT INCLUDED)128000PCS 153360PCS 460REELS200000PC 4000PCS FOILBOAD 紙卡PLASTIC NOVELTIES塑料小玩具RIBBON 絲帶TISSUE HATS 紙制帽子MOTTOS SHEETS 格言紙CARTONSCIF DALIANUSD 1684.00USD 2

31、240.12USD 249.00USD 3718.00 USD 249.00 USD 8140.12來(lái)料裝運(yùn)期SHIPMENT：BEFORE JUN.,28,2010來(lái)料交付目的港DESTINATION(FOR MATERIALS):DALIAN CHINA 二、 甲方向乙方提供下列商品：Finished products to be supplied to Party B by Party A.數(shù)量QUANTITY成品名及規(guī)格DESCRIPTION包裝PACKING加工費(fèi)PROCESSING CHARGESUNIT PRICEAMOUNT128000PCS 153360PCS 200000P

32、CS 4000PCS圣誕組套禮品CHRISTMAS CRACKER GIFT001CHRISTMAS CRACKER GIFT002CHRISTMAS CRACKER GIFT003CHRISTMAS CRACKER GIFT004CARTONFOB DALIANUSD0.025USD0.026USD0.027USD0.028USD3200.00USD3987.36USD5400.00USD 112.00 TOTALUSD 12699.36（1） 付款條件Terms of Payment: T/T （2） 保險(xiǎn)和海運(yùn)費(fèi)Insurance and Freight charge: 由乙方負(fù)責(zé) To

33、 be covered by Party B. （3） 成品裝運(yùn)時(shí)間Time of Shipment (subject to materials for processing arriving at DALIAN not later than AUG.,1,2010 ) （4） 成品裝運(yùn)目的口岸Destination(for finished products) : NEW YORK （5） 凡有關(guān)本合同或執(zhí)行本合同發(fā)生爭(zhēng)議，由雙方友好協(xié)商解決。如協(xié)商不成，均應(yīng)提交中國(guó)國(guó)際經(jīng)濟(jì)貿(mào)易仲裁委員會(huì)上海分會(huì)，按照該會(huì)的仲裁規(guī)則進(jìn)行仲裁。仲裁裁決是終局的，對(duì)雙方都有約束力。 All disputes a

34、rising from the execution of, or in connection with this Sales Confirmation, shall be settled amicably through friendly negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic and Trade Arbitration Commission, Shanghai C

35、ommission for arbitration in accordance with Rules of Arbitration of China International Economic and Trade Arbitration Commission. The award made by the Commission should be accepted as final and binding upon both parties. 甲 方 乙 方 Party A Party B 鄭海廈 JohnSmith 三、 改錯(cuò)題（共20分）序號(hào)SWIFT代碼存 在 問(wèn) 題修 改 為分?jǐn)?shù)150開(kāi)證人出錯(cuò)ORTAI CO., LTD.30 EAST 40TH STREET,NEW YORK, NY