外貿(mào)業(yè)務(wù)員基礎(chǔ)理論

1、2007年全國(guó)外貿(mào)業(yè)務(wù)員培訓(xùn)認(rèn)證考試外貿(mào)業(yè)務(wù)基礎(chǔ)理論試卷（A卷）一、單項(xiàng)選擇題（每小題1分，共40分）1屬于國(guó)家鼓勵(lì)發(fā)展產(chǎn)業(yè)的外商投資項(xiàng)目，在投資總額內(nèi)進(jìn)口的自用設(shè)備，除外商投資項(xiàng)目不予免稅的進(jìn)口商品目錄所列商品外，可以免征（ ）。A進(jìn)口關(guān)稅和進(jìn)口報(bào)關(guān)費(fèi)用 B進(jìn)口環(huán)節(jié)消費(fèi)稅和進(jìn)口環(huán)節(jié)增值稅C進(jìn)口關(guān)稅和進(jìn)口環(huán)節(jié)增值稅 D進(jìn)口關(guān)稅和進(jìn)口環(huán)節(jié)消費(fèi)稅2根據(jù)INCOTERMS 2000規(guī)定，由賣方支付運(yùn)費(fèi)的貿(mào)易術(shù)語是（ ）。AEXW BFAS CFOB DCPT3運(yùn)價(jià)最低的運(yùn)輸方式是（ ）。A海洋運(yùn)輸 B航空運(yùn)輸 C公路運(yùn)輸 D鐵路運(yùn)輸4在出口業(yè)務(wù)中，匯出超過合同總額 且超過等值 美元的雙超傭金，需要提

2、供外匯管理局的批文。（ ）A3% ，3萬 B5% ，5萬 C8% ，8萬 D10% ，10萬5商檢機(jī)構(gòu)依據(jù)我國(guó)商檢法的有關(guān)規(guī)定，對(duì)非法定檢驗(yàn)的進(jìn)出口商品可以實(shí)施（ ）。A強(qiáng)制檢驗(yàn) B抽查檢驗(yàn) C隨機(jī)檢驗(yàn) D定期檢驗(yàn)6根據(jù)聯(lián)合國(guó)國(guó)際貨物銷售合同公約規(guī)定，如買賣合同對(duì)風(fēng)險(xiǎn)沒有約定，且賣方?jīng)]有義務(wù)在某一特定地點(diǎn)將貨物交給承運(yùn)人，則貨物風(fēng)險(xiǎn)轉(zhuǎn)移的時(shí)間為（ ）。A賣方將貨物交給第一承運(yùn)人時(shí) B賣方將貨物交給買方時(shí)C賣方將貨物起運(yùn)時(shí) D賣方將貨物在該特定地點(diǎn)交給承運(yùn)人時(shí)7被扣留的涉嫌侵權(quán)貨物一旦被有關(guān)行政執(zhí)法機(jī)構(gòu)認(rèn)定構(gòu)成侵權(quán)的，相關(guān)責(zé)任人除承擔(dān)（ ）外，還可能承擔(dān)民事責(zé)任和刑事責(zé)任。A行業(yè)責(zé)任 B社會(huì)責(zé)任

3、 C道德責(zé)任 D行政責(zé)任8根據(jù)UCP600規(guī)定，開證行提出不符點(diǎn)必須遵循的條件是（ ）。A在合理的時(shí)間內(nèi)提出不符點(diǎn)，即在開證行收到單據(jù)次日起算的7個(gè)工作日之內(nèi)向單據(jù)的提示者提出不符點(diǎn)B用任何方式將不符點(diǎn)通知提示者 C不符點(diǎn)必須一次性提出 D不符點(diǎn)可依據(jù)合同提出9以下哪項(xiàng)不屬于國(guó)際政治和法律環(huán)境調(diào)研內(nèi)容？（ ）A政局穩(wěn)定性 B政府干預(yù)程度 C風(fēng)俗習(xí)慣 D經(jīng)濟(jì)貿(mào)易政策10在國(guó)際貨物運(yùn)輸保險(xiǎn)中，下列風(fēng)險(xiǎn)屬于意外事故的是（ ）。A地震 B串味 C拒收 D爆炸11根據(jù)UCP600規(guī)定，若信用證沒有規(guī)定是否允許分批裝運(yùn)和可轉(zhuǎn)讓，則視為（ ）。A允許分批裝運(yùn)和可轉(zhuǎn)讓B禁止分批裝運(yùn)和可轉(zhuǎn)讓C允許分批裝運(yùn)和不可

4、轉(zhuǎn)讓D禁止分批裝運(yùn)和不可轉(zhuǎn)讓12以下哪項(xiàng)安全認(rèn)證體系不屬于國(guó)際安全標(biāo)準(zhǔn)？（ ）A歐洲安全認(rèn)證體系 B北美安全認(rèn)證體系C加拿大安全認(rèn)證體系 D日本安全認(rèn)證體系13出口企業(yè)對(duì)預(yù)計(jì)不能在報(bào)關(guān)日期（ ）天內(nèi)收匯的，應(yīng)當(dāng)在貨物出口報(bào)關(guān)后60天內(nèi)憑遠(yuǎn)期備案書面申請(qǐng)、遠(yuǎn)期收匯出口合同或協(xié)議、核銷單、報(bào)關(guān)單及其他相關(guān)材料向外匯管理局辦理遠(yuǎn)期收匯備案。A60 B90 C120 D18014從美國(guó)紐約進(jìn)口貨物，采用FOB術(shù)語報(bào)價(jià)描述錯(cuò)誤的是（ ）。A貿(mào)易術(shù)語應(yīng)寫成FOB Vessel New YorkB買賣雙方的風(fēng)險(xiǎn)不是以裝運(yùn)港船舷為界，而是以船艙為界C賣方有義務(wù)協(xié)助買方取得由出口國(guó)簽發(fā)的貨物出口所需的各種證件D

5、出口稅需由買方負(fù)擔(dān)15生產(chǎn)型出口企業(yè)向國(guó)稅局申報(bào)出口退稅時(shí)，無須提供的憑證是（ ）。A出口貨物報(bào)關(guān)單（出口退稅聯(lián)）B出口收匯核銷單（出口退稅專用）C增值稅專用發(fā)票（抵扣聯(lián)）D出口貨物外銷發(fā)票16空運(yùn)貨物保險(xiǎn)中，按“倉至倉”條款的規(guī)定，貨物運(yùn)抵目的港后沒有進(jìn)入指定倉庫，（ ）天內(nèi)保單仍然有效。A30 B60 C90 D12017（ ）是指在收到開證行恢復(fù)原金額通知時(shí)才將信用證金額復(fù)原的信用證。A自動(dòng)循環(huán)信用證 B半自動(dòng)循環(huán)信用證C非自動(dòng)循環(huán)信用證 D背對(duì)背信用證18“發(fā)貨人工廠拼箱點(diǎn)裝港堆場(chǎng)卸港堆場(chǎng)收貨人工廠”是指（ ）的貨物交接方式。AFCL/FCL BFCL/LCL CLCL/FCL DLC

6、L/LCL19出入境旅游是屬于（ ）。A知識(shí)產(chǎn)權(quán)貿(mào)易 B服務(wù)貿(mào)易 C貨物貿(mào)易 D技術(shù)貿(mào)易20對(duì)外貿(mào)易金融環(huán)境的復(fù)雜性是屬于以下哪一類信用風(fēng)險(xiǎn)根源？（ ）A國(guó)際因素 B國(guó)內(nèi)因素 C企業(yè)因素 D銀行因素21The collecting bank may release the documents against the buyers acceptance of a（ ） draft on documents against acceptance basis.Anuisance Bsight Cbank Dcommercial22The following are the basic functio

7、ns of a bill of lading except acting as（ ）.Aa receipt for the goods from the shipping company to the exporterBa certificate of origin, which certifies that the goods were produced in a particular countryCa document of title to goods being shipped overseasDa quasi-negotiable document23“Financial docu

8、ments” means bills of exchange, promissory notes, （ ）or other similar instruments used for obtaining the payment of money.Ainvoices Bdeposit receipts Cchecks Dbills of lading24A bank, acting on instructions from the（ ）, issues L/C.Aexporter Bimporter Cseller Dconsignor25Credit operations of all part

9、ies concerned deal with（ ）. Agoods Bgoods and documents Cdocuments DL/C26You are selling your car for USD2000.00 to a person you do not know. Which is the most insecure instrument of payment?（ ）ABank draft BCredit card CPersonal cherub DTravelers sequel27According to INCOTERMS 2000, when the seller

10、only makes the goods available to the buyer at the sellers premises, the corresponding trade term is（ ）.ADDP BEXW CFOB DDDU28A quota is a numerical limit placed on a specific kind of goods that a country will permit to be imported without restriction during a specified period. If the quota is absolu

11、te, once the specified amount has been imported,（ ）.Aabsolute tariffs are imposed on further importation of the product Bno additional tariffs are imposed on further importation of the product Cadditional tariffs are imposed on further importation of the product Dfurther importation of the product i

12、s prohibited for the rest of the period 29Countries usually impose restrictions on free foreign trade to protect（ ）.Aforeign producers Bforeign consumersCdomestic producers Ddomestic consumers30When a trader buys goods on credit he does not have to（ ）.Apay for them immediately Bpay for them until th

13、e end of the monthCpay for them Dpay for them until he receives the goodsQuestions from 31 to 35 are based on the following passage:The importer will require a full set of bills of lading in order to obtain the goods from overseas port. The bills of lading can only be obtained by payment of the bill

14、 of exchange (D/P), or by acceptance (D/A). Therefore, the importer cannot obtain the goods without paying or accepting the bill of exchange, and conversely an exporter retains control of the goods until payment or acceptance of the bill of exchange. When goods are sent by air, the airway bill could

15、 show the importers bank as consignee. Once again the importer must pay or accept a bill of exchange to be able to obtain the goods. Once the importer has paid or accepted the bill of exchange, the importers bank will issue a delivery order. The delivery order is an authority, signed on behalf of th

16、e bank, authorizing the airport to release the goods to the named importer. An exporter should obtain the prior agreement of the importers bank before he consigns goods to that bank. In practice, the importers bank will not agree to be named as consignee, unless its own customer is of major importan

17、ce.When D/P terms are used, it is unnecessary to include a bill of exchange, since the overseas bank can release documents on payment of the invoice amount. However, sight drafts are usually included. 31The importer can obtain the goods only by（ ）.Ashowing the bill of lading Bopening a letter of cre

18、ditCpaying in cash Dpaying or accepting the bill of exchange32When goods are sent by air,（ ）can issue a delivery order to release the goods.Athe exporter Bthe collecting bankCthe exporters bank Dthe importer bank33The importers bank will not agree to be named as consignee because（ ）. Aits own custom

19、er is of major importanceBthe exporter will not obtain the prior agreement from itCit worries about the importers potential defaultDthe exporters customer is not of major importance 34（ ）are the most important documents in international settlement.ACommercial invoices, bills of lading and insurance

20、documents BCommercial invoices, insurance documents and airway billsCBills of lading, airway bills and bills of exchangeDSight drafts, delivery order and bills of lading35The meaning of D/P is（ ）. Adollar against poundBdocuments against paymentCdelivery after payment Ddollar in paymentQuestions from

21、 36 to 40 are based on the following passage:Wool is a natural fiber of animal origin. Though vegetable fibers were probably the first to be used for spinning and weaving into cloth, animal fibers in the form of skins were the earliest type of clothing worn by man.There are indications that, as earl

22、y as the seventy century BC, people began to sell and buy woolen goods.The supply of wool available to the world every year amounts to about 5000 million pounds. After scouring, this is reduced to about 3000 million pounds of pure wool. The wool crop is insufficient to meet the world needs. Pure woo

23、l is often mixed with other types of fibers, which recovers the wool demand.The quality of different wools varies greatly. The Merino sheep of Australia, South America and South Africa produce very fine and soft wool. The quality of wool from these sources depends upon the conditions and heritage of

24、 the sheep. Port Philip wool is the finest in Australia and is used to produce the highest quality woolen and worsted fabrics（精紡毛織物）.Wool from South Africa is very wavy with a good white colour and is used for good quality worsted and woolen goods. South American wool is usually of lower quality tha

25、n wool from Australia or South Africa. Merino wool has been successfully raised in Germany, France, Spain and the United States and is of high quality.Wool is attacked by hot sulphuric acid（硫酸）and decomposes completely. It is generally resistant to most other mineral acids of all strengths. Wool wil

26、l dissolve in caustic soda（氫氧化鈉）solutions that would have little effect on cotton.36According to the passage, which statement is true?（ ）AWool is the first natural fiber being used for spinning and weaving into cloth.BVegetable fiber fabrics such as cotton piece goods were the earliest type of cloth

27、ing worn by man.CSkins were the earliest type of clothing worn by man.DLeaves were the earliest type of clothing worn by man.37The world wool consumption amounts to（ ）.A5000 million pounds B3000 million poundsC2000 million pounds Dthe quantity is unknown38The quality of the wool is up to（ ）.Athe pla

28、ce of origin Bthe scouring skillsCthe heritage of the sheep Dthe mood of the sheep39The high quality wool is available in（ ）.AAustralia BAustralia, Germany, France, SpainCSouth America and the United States DChina40When wearing or washing wool clothing, special caution should be taken to（ ）.Amineral

29、 acids Bsulphuric acid Ccaustic soda Dboth B & C二、多項(xiàng)選擇題（每小題1.5分，共15分，多選或少選均不得分）1以下屬于L/C支付方式、CFR條件下出口履約階段的工作有（ ）。A投保 B訂艙 C催證 D退稅2支票與匯票的區(qū)別在于（ ）。A前者只有即期，后者既有即期也有遠(yuǎn)期B前者的基本當(dāng)事人為兩個(gè)，后者則有三個(gè)C前者在使用過程中有承兌，后者則無須承兌D前者的付款人僅限于銀行或其他金融機(jī)構(gòu)，后者的付款人范圍更廣3在進(jìn)口貨物談判過程中，讓出口商降低價(jià)格的理由包括（ ）。A延長(zhǎng)付款時(shí)間 B增加訂單量 C原材料價(jià)格上漲 D縮短付款時(shí)間4在操作出口自

30、行車業(yè)務(wù)中，關(guān)于簽訂國(guó)內(nèi)采購自行車合同錯(cuò)誤的表述是（ ）。A國(guó)內(nèi)采購合同的交貨期應(yīng)與出口合同一樣B最好在出口合同簽訂之前簽訂國(guó)內(nèi)采購合同C最好在收到并確認(rèn)信用證之后簽訂國(guó)內(nèi)采購合同D國(guó)內(nèi)采購合同的交貨地點(diǎn)最好在工廠交貨5CIC航空運(yùn)輸貨物保險(xiǎn)條款的險(xiǎn)別包括（ ）。A航空運(yùn)輸險(xiǎn) B航空運(yùn)輸平安險(xiǎn) C航空運(yùn)輸一般險(xiǎn) D航空運(yùn)輸一切險(xiǎn)6以下有關(guān)賣方發(fā)盤正確的表述有（ ）。A若是暢銷貨，一般發(fā)盤的效期較短 B若是滯銷貨，一般發(fā)盤的效期較短C若商品的市場(chǎng)價(jià)格變動(dòng)幅度較大，一般發(fā)盤的效期較短D貿(mào)易術(shù)語與運(yùn)輸、保險(xiǎn)的邏輯關(guān)系要一致7進(jìn)口貿(mào)易融資的方式有（ ）。A打包貸款 B進(jìn)口押匯 C票據(jù)貼現(xiàn) D假遠(yuǎn)期信用

31、證8對(duì)于非限制類商品的加工貿(mào)易業(yè)務(wù)，以下哪些情況，可以不設(shè)保證金臺(tái)帳。（ ）A進(jìn)口料件金額在1萬美元（含1萬美元）以下的加工貿(mào)易合同 B5000美元以下的客供輔料或其他輔料CAA類企業(yè) D保稅區(qū)內(nèi)企業(yè)開展的加工貿(mào)易9根據(jù)我國(guó)產(chǎn)品質(zhì)量法規(guī)定，生產(chǎn)者可用以產(chǎn)品質(zhì)量缺陷抗辯的理由包括（ ）。A未將產(chǎn)品投入流通 B產(chǎn)品投入流通時(shí)，引起損害的缺陷尚不存在C將產(chǎn)品投入流通時(shí)科學(xué)技術(shù)水平尚不能發(fā)現(xiàn)缺陷的存在D缺陷是由于遵循該產(chǎn)品的國(guó)家標(biāo)準(zhǔn)或行業(yè)標(biāo)準(zhǔn)而引起10在出口業(yè)務(wù)操作中，關(guān)于外貿(mào)業(yè)務(wù)員跟蹤生產(chǎn)進(jìn)度正確的表述是（ ）。A加強(qiáng)與生產(chǎn)管理人員的聯(lián)系，明確生產(chǎn)、交貨的權(quán)責(zé)B掌握進(jìn)度，并督促企業(yè)按要求交貨C減少或

32、消除臨時(shí)、隨意的變更，規(guī)范設(shè)計(jì)、技術(shù)變更要求D加強(qiáng)產(chǎn)品質(zhì)量、不合格產(chǎn)品、外協(xié)產(chǎn)品的管理三、判斷題（每小題1分，共15分，對(duì)的打，錯(cuò)的打×）1出口信用保險(xiǎn)公司對(duì)國(guó)外某客戶O/A方式項(xiàng)下承保金額越大，表示該國(guó)外客戶的信用風(fēng)險(xiǎn)越小。（ ）2在出口報(bào)價(jià)時(shí)，可用CIP Tokyo 代替CIF Tokyo。（ ）3來料加工是指經(jīng)營(yíng)單位用外匯購買進(jìn)口原材料、輔料、元器件、零部件、配套件和包裝物料，加工為成品后，再出口銷往國(guó)外市場(chǎng)的加工貿(mào)易方式。（ ）4在國(guó)際貿(mào)易中，外貿(mào)公司向保險(xiǎn)公司按CIC投保一切險(xiǎn)后，在運(yùn)輸途中由于任何外來原因所造成的一切貨損，均可向保險(xiǎn)公司索賠。（ ）5信用證項(xiàng)下匯票付款人必

33、須是開證行。（ ）6海關(guān)監(jiān)管條件代碼B是指入境貨物通關(guān)單。（ ）7電放提單一般用于遠(yuǎn)洋運(yùn)輸。（ ）8出口玻璃器皿，因運(yùn)輸途中易出現(xiàn)破碎，故應(yīng)在按CIC投保平安險(xiǎn)的基礎(chǔ)上加保碰損破碎險(xiǎn)。（ ）9某公司進(jìn)口鋼材時(shí)，采用FOB術(shù)語和租船運(yùn)輸方式，若不想承擔(dān)裝船費(fèi)用，可選擇FOB Under Tackle。（ ）10發(fā)盤的撤銷是指發(fā)盤人的撤回通知，在發(fā)盤到達(dá)受盤人之前或同時(shí)到達(dá)受盤人，收回發(fā)盤阻止其生效的行為。（ ）11對(duì)進(jìn)口實(shí)行許可證管理的大宗、散裝貨物，溢裝數(shù)量按照國(guó)際貿(mào)易慣例辦理，即報(bào)關(guān)進(jìn)口的大宗、散裝貨物的溢裝數(shù)量不得超過進(jìn)口許可證所列進(jìn)口數(shù)量的10%。（ ）12一般情況下，海關(guān)簽發(fā)的進(jìn)出口貨

34、物征免稅證明的有效期為半年，逾期應(yīng)向原審批海關(guān)申請(qǐng)展期。（ ）13原產(chǎn)地標(biāo)記是產(chǎn)品原產(chǎn)地標(biāo)示的一種形式，由原產(chǎn)國(guó)標(biāo)記和地理標(biāo)志構(gòu)成。 （ ）14Inspection certificate can be used to only prove whether the quality of the goods delivered by the seller is in accordance with the contract.（ ）15For terms marked with "W/M", the freight is to be calculated on the basi

35、s of either weight ton or measurement ton, subject to the high rate.（ ）四、簡(jiǎn)答題（每小題5分，共20分）1流通型外貿(mào)企業(yè)的外貿(mào)業(yè)務(wù)員在開拓新產(chǎn)品出口前，應(yīng)該到生產(chǎn)企業(yè)了解哪些情況？答案：（1）到生產(chǎn)車間熟悉產(chǎn)品的種類、規(guī)格、成分、性質(zhì)、包裝、生產(chǎn)工藝、生產(chǎn)能力等情況； （2）到采購部門了解原材料采購價(jià)格和采購渠道等信息； （3）到財(cái)務(wù)部門了解各項(xiàng)產(chǎn)品相關(guān)的財(cái)務(wù)費(fèi)用等。2外貿(mào)業(yè)務(wù)員在起草出口合同的包裝條款時(shí)，應(yīng)注意哪些事項(xiàng)？答案：（1）選擇包裝材料要綜合考慮商品特性、包裝成本、各國(guó)對(duì)包裝材料的特殊要求，交易對(duì)方的風(fēng)俗習(xí)慣、國(guó)

36、際慣例等各項(xiàng)要素； （2）對(duì)于一般商品，包裝條款至少應(yīng)該包括包裝材料、包裝方式及包裝的數(shù)量或重量組成等要素； （3）包裝費(fèi)用一般包含在貨價(jià)中，但如果買方要求特殊包裝，則可增加包裝費(fèi)用，此時(shí)，必須在合同中訂明如何計(jì)費(fèi)以及何時(shí)收費(fèi)； （4）如果包裝材料或運(yùn)輸標(biāo)志由買方提供，則合同應(yīng)明確包裝材料或運(yùn)輸標(biāo)志到達(dá)時(shí)間以及逾期不至?xí)r買方應(yīng)負(fù)的責(zé)任； （5）制訂包裝條款，措詞要明確、具體，不宜采用“海運(yùn)包裝”、“習(xí)慣包裝”等含糊其詞的詞語，這種缺乏統(tǒng)一的解釋，易引起貿(mào)易糾紛。3根據(jù)UCP600規(guī)定，信用證項(xiàng)下的“相符交單”除“單單相符”之外，單據(jù)還要與哪些依據(jù)相符？當(dāng)這些依據(jù)存在矛盾時(shí)，應(yīng)遵循怎樣的優(yōu)先順序？答案：根據(jù)UCP600規(guī)定，信用證項(xiàng)下的“相符交單”除“單單相符”之外，單據(jù)還要與信用證條款、UCP600和ISBP（國(guó)際標(biāo)準(zhǔn)銀行實(shí)務(wù)）相符。當(dāng)這些依據(jù)存在矛盾時(shí)，應(yīng)遵循的優(yōu)先順序是：信用證條款優(yōu)于UCP600， UCP600優(yōu)于ISBP（國(guó)際標(biāo)準(zhǔn)銀行實(shí)務(wù)）。4享受出口退（免）稅政策的出口貨物一般應(yīng)同時(shí)具備哪些條件？ 答案：享受出口退（免）稅政策的出口貨物一般應(yīng)同時(shí)具備以下條件：（1）必須是屬于增值稅、消費(fèi)稅征稅范圍的貨物。（2）必須是報(bào)關(guān)離境的貨物。（3）必須是在財(cái)務(wù)上作銷售處理的貨物。（4）必須是