凈出口貿(mào)易操作模擬試卷

1、.所在公司的名稱.交易商品的投保險別.運(yùn)輸條款中的起訖港.成交商品的名稱.信用證付款期限.交易的價格術(shù)語三、閱讀 STANDARD CHARTERED BANK,SYDNEY BRANCH 開立的信用證并作出正確的選擇 共計(jì)20分- - - - - - - - - - - - - - - - - - - - - - - - - - Message Header - - - - - - - - - - - - - - - - - - - - FIN 701 Issue of a documentary creditSender:STANDARD CHARTERED BANK,SYDNEY BRA

2、NCHLevel 1, 345 George Street, Sydney, NSW 2000Receiver:STANDARD CHARTERED BANK, SHANGHAI BRANCHG/F Ming Cheng Square, 1565 West Nan Jin Road, Shanghai 200040，China NUR: SB-885421                                   &

3、#160;Banking priority: Normal- - - - - - - - - - - - - - - - - - - - - - - - - - Message Text - - - - - - - - - - - - - - - - - - - - - -20:Documentary credit number：SB-88542131C:Date of Issue：May 20, 200331D:Date and place of expiry：July 10, 2003    Shanghai, P.R.C.32B:Currency code amoun

4、t：U.S. Dollars Two Hundred and Eighteen Thousand Six Hundred and Forty Two (USD 218,642.00)39B:Maximum credit amount：Not exceeding U.S. Dollars Two Hundred and Eighteen Thousand Six Hundred and Forty Two (USD 218,642.00)40A:Form of documentary credit：Irrevocable41D:Available with . by .：With advisin

5、g bank by negotiation42C:Drafts at：At sight for 100% invoice value42D:Drawen on us43P:Partial shipments：Permitted43T:Transhipments：Prohibited44A:On board/disp/taking charge：Shanghai, P.R.C.44B:For transportation to：Sydney, Australia44C:Latest date of shipment：June 30, 200345A:Description of goods an

6、d services12126 Pieces 'Bright' Brand Wooden Toysas per contract No.DEF-101 dated MAY 10, 2003. CIF Sydney46A:Documents required 1. Signed commercial invoice in five (5) copies indicating the Purchase OrderNo. YZH1182 dated May 6, 2003.2. Packing list in five (5) copies indicating the compos

7、ition of each package and certifying that all goods are packed in seaworthy wooden cases.3. Full set 3/3 clean on board ocean bill of lading, plus two (2) non-negotiable copies, issued to order of STANDARD CHARTERED BANK,SYDNEY BRANCH, notify the accountee, marked "Freight Prepaid", dated

8、latest June 30, 2003 and showing the documentary credit number.4. Insurance policy in duplicate for 120% CIF value covering Institute Cargo Clauses (A) and Institute War and Strike Clauses evidencing that claims are payable in Sydney in the currency of the draft and endorsed to the order of STANDARD

9、 CHARTERED BANK,SYDNEY BRANCH 5. Certificate of origin FORM A quoting both the invoice number and contract number.47A:Additional conditions 1. All shipping documents indicating the credit number, date and name of issuing bank as well as the invoice number and date2. Draft(s) drawn under this credit

10、must be marked: "Drawn under documentary credit No. SB-885421 of Standard chartered bank,Sydney Branch, dated May 20, 2003"3. This credit is subject to the Uniform Customs and Practice for Documentary Credits, 1993 Revision, International Chamber of Commerce Publication No. 500.48:Period o

11、f presentationDocuments must be presented for payment within 10 days after the date of shipment.49:Confirmation instructions：Without50:ApplicantGruze International Pty Ltd,P.O. Box 69,Oakleigh South 3167,3167,Vic,Australia 52A:Issuing bankSTANDARD CHARTERED BANK,SYDNEY BRANCH57D:Advise through bankS

12、TANDARD CHARTERED BANK, SHANGHAI BRANCH59:BeneficiaryTIANCHENG IMP.& EXP.CORP, NO.213 JIANAN ROAD ,SHANGHAI 200432, CHINA71B:ChargesAll banking charges outside Sydney including reminbusing charges are on beneficiary's account72:Sender to receiver informationThis is an operative instrument, n

13、o mail confirmation to follow78:Instruction to pay/accept/negot. bankDocuments to be forwarded to us in one lot by courier- - - - - - - - - - - - - - - - - - - - - - - - - - Message Trailer - - - - - - - - - - - - - - - - - - - - MAC: ETQEDGG6894CHK: PUYRB234589單項(xiàng)選擇題（每題1 分）1. 開證銀行用（ c）的方式將信用證經(jīng)過通知銀行給

14、受益人. A信開B快郵 C電開 2. 按付款期限分類，本信用證屬于（a）: A即期信用證B遠(yuǎn)期信用證C假遠(yuǎn)期信用證3. GRUZE INTERNATIONAL PTY LTD 是這張信用證的（b ）A買方B開證申請人C進(jìn)口商4. 這張信用證要求匯票上的付款人為: b ABANK OF CHINA, SHANGHAIBSTANDARD CHARTERED BANK,SYDNEY BRANCHCSTANDARD CHARTERED BANK,SHANGHAI BRANCH5. 該信用證允許受益人使用的最高金額是 a AUSD218,642.00BUSD240,506.20CUSD196,777.8

15、0. 這張信用證規(guī)定的償付費(fèi)用由（c）承擔(dān): A議付行B開證申請人C受益人7. 這信用證中規(guī)定的交單期限為 b A提單日后21天B提單日后10天C發(fā)票日后10天8.根據(jù)信用證規(guī)定，受益人需提交的提單（含副本）份數(shù)是（c）: A3份B8份C5份9.這張信用證項(xiàng)下的海運(yùn)提單通常會由（b）首先背書： AGRUZE INTERNATIONAL PTY LTDBSTANDARD CHARTERED BANK,SYDNEY BRANCHCTIANCHENG IMP.& EXP.CORP10. 這張信用證項(xiàng)下受益人提交的提單上“通知人”一欄應(yīng)該填上（a）: AGRUZE INTERNATIONAL

16、PTY LTDBTIANCHENG IMP.& EXP.CORPCSTANDARD CHARTERED BANK,SYDNEY BRANCH11. 這張信用證規(guī)定如有貨損應(yīng)該用（c）賠付: A人民幣B澳大利亞元C美元12.根據(jù)這張信用證，出口運(yùn)費(fèi)應(yīng)該是（c）支付A到目的港后進(jìn)口商B到目的港后出口商C離起運(yùn)港前出口商13.根據(jù)信用證規(guī)定，其項(xiàng)下保險單據(jù)的保險金額為（a）。 A發(fā)票CIF貨值的120%B發(fā)票CIF貨值的20%C發(fā)票CIF貨值的10%14. 這張信用證規(guī)定受益人需要提交保險單據(jù)可以是 （ b ） A暫保單B保險單C預(yù)約保單15. 這張信用證規(guī)定副本裝船通知（c ） A作為單據(jù)

17、提交到銀行B直接寄給開證申請人C沒有具體規(guī)定16. 這張信用證規(guī)定受益人需提交的單據(jù)（不包括匯票）共有: a A五種 B六種 C七種 17. 按照信用證的規(guī)定，受益人最可能在（a）向銀行交單A5-Jul-03B19-May-03C26-Jul-0318. 按付款方式分類，這張信用證屬于（c）A付款信用證B保兌信用證C議付信用證19. 這張信用證所遵循的國際慣例是bAINCOTERMS 2000BUCP500CURC52220. 信用證中規(guī)定的單據(jù)寄送至開證行方式是 （c ）A掛號航空郵件B航空普通郵件C特快專遞四、報(bào)價核算：（共計(jì)30分）貨號： G6239B汽槍訂購數(shù)量：一個20英尺集裝箱包裝

18、方式： 5支紙箱每個紙箱尺碼：（長）118（寬）18（高）36厘米每個紙箱毛凈重：24 / 17公斤核算數(shù)據(jù)國內(nèi)采購成本：54元支（含稅）各項(xiàng)出口費(fèi)用：每個20英尺集裝箱的國內(nèi)包干費(fèi)率為：￥860.00每個40英尺集裝箱的國內(nèi)包干費(fèi)率為：￥1,400.00件雜貨物拼箱海運(yùn)費(fèi)每運(yùn)費(fèi)噸為：US$62.00計(jì)費(fèi)標(biāo)準(zhǔn)W/M海運(yùn)20英尺集裝箱的美元包箱費(fèi)率是：US$1,400.00海運(yùn)40英尺集裝箱的美元包箱費(fèi)率是：US$2,300.00定額費(fèi)率為：4.00%銀行貸款年利率為：(一年按360天計(jì))9.00%銀行費(fèi)用率為：0.35%保險費(fèi)率為：0.70%投保加成率為：10.00%增值稅率為：17.00%退

19、稅率是：14.00%客戶要求報(bào)價中包含的傭金率是：3.00%匯率為1美元兌換人民幣元8.25貸款時間為：（天）30預(yù)期利潤率：出口報(bào)價的10.00%核算要求：注意：請將保留4位小數(shù)的答案填在表格內(nèi)，涂黑的三項(xiàng)保留2位小數(shù) 計(jì)算過程 計(jì)算結(jié)果1）實(shí)際成本(RMBY/PC.)54*(1+17%-14%)/(1+17%)47.53852）退稅收入(RMBY/PC.)54/(1+17%)*14% 6.46153）貸款利息(RMBY/PC.)54*9%*30/360 0.4054）定額費(fèi)(RMBY/PC.)54*4% 2.165）包干費(fèi)(RMBY/PC.)860/(25000000/(118*18*36

20、)/50.52766）海洋運(yùn)費(fèi)(RMBY/PC.)1400*8.25/(25000000/(118*18*36)/57.08597）保險費(fèi)(RMBY/PC.)8.1463*110%*0.7%*8.250.51758）FOB報(bào)價(US$/PC.)(47.5385+0.405+2.16+0.5276)/(1-3%-0.35%-10%)/8.25 7.089）CFR報(bào)價 (US$/PC.)(47.5385+0.405+2.16+0.5276+7.0859)/(1-3%-0.35%-10%)/8.25 8.0710）CIF報(bào)價 (US$/PC.) (47.5385+0.405+2.16+0.5276+

21、7.0859)/(1-110%*0.7%-3%-0.35%-10%)/8.258.15五、請根據(jù)下列談判記錄填制銷售確認(rèn)書（30分）貨號/貨名： NF91115TEA SET價格：CIFNEW YORK25.4美元/套數(shù)量：600套包裝：4套裝一紙箱貨號/貨名： NY10216KITCHEN WARE價格：CIFNEW YORK18美元/套數(shù)量：840套包裝：2套裝一紙箱貨號/貨名： NF8022DINNER WARE價格：CIFNEW YORK22美元/套數(shù)量：420套包裝：1套裝一紙箱其他成交條件裝運(yùn)期：二七年八月 保險：協(xié)會貨物A險及戰(zhàn)爭險支付方式：提單日后30天付款信用證，7月底之前開

22、到。備注：合同號碼：TIANYU5201合同日期：2007年5月13日Art. No.Commodity & SpecificationsUnitQuantityUnit Price CIF NEW YORKAmountNF91115NY10216NF8022TEA SETKITCHEN WAR EDINNER WARESETSETSET600 840 420US$25.40 US$18.00 US$22.00US$ 15,240.00 US$15,120.00 US$9,240.00 US$39,600.00TOTAL CONTRACT VALUE:SAY U.S. DOLLARS THIRTY NINE THOUSAND AND SIX HUNDRED ONLYPACKING:NF91115to be packed in cartons of