2022外貿(mào)業(yè)務(wù)員考試操作實務(wù)(A)及答案

1、最新2022外貿(mào)業(yè)務(wù)員考試操作實務(wù)(A)及答案of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilitiesPAGE of rural drinking water sources, protection of drinking wate

2、r sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities 外貿(mào)業(yè)務(wù)操作實務(wù)試卷A卷 第PAGE 24頁 共12頁of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of t

3、he scope of protection, complete with warning signs, isolating network protection facilities座位號總分復(fù)查人 2022年全國外貿(mào)業(yè)務(wù)員考試外貿(mào)業(yè)務(wù)操作實務(wù)試卷A卷考試時間：2022年5月15日 下午2:004:30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、出口報價核算與發(fā)盤操作共20分根據(jù)以下業(yè)務(wù)背景資料，答復(fù)相關(guān)問題。2022年2月9日，浙江越升進出口外貿(mào)業(yè)務(wù)員陳東收到日本老客戶Hisa Corporation經(jīng)理Yama先生的電子郵件，欲購木籬笆Wooden Fence見以下圖，內(nèi)

4、容如下：發(fā)件人：yamahisa. com.jp此框貼“木籬笆圖案此框尺寸為5.7cm3.7cm收件人：chendongyuesheng 日 期：2022-02-09 10:01:22主 題：Enquiry on Wooden Fence附 件：wooden fence.jpgDear Mr. Chen,Happy Chinese New Year. We are satisfied with your sample of Wooden Fence on Feb. 1, 2022. Please give us a competitive quotation in USD/pc FOB Sha

5、nghai a.s.a.p., the order quantity as follow:Article no.KG-18YKG-36YYF-90YYF-150YOrder Quantity720pcs1980pcs3870pcs4230pcsThe payment will be made against the fax copy of B/L by T/T.Best regards,YamaHisa CorporationAdd：5-15-2, Niina, Mino, Osaka, JapanTel: 0081-665-43-3366Fax: 0081-665-43-3368E-mail

6、: yamahisa. com.jp陳東立即通知供給商湖州鵬程木竹工藝品廠趙鵬廠長報價，當(dāng)日收到其報價如下：貨號KG-18YKG-36YYF-90YYF-150Y數(shù)量720個1980個3870個4230個含稅價23.40元35.10元11.70元23.40元凈重2千克/個3.5千克/個1.5千克/個2千克/個月生產(chǎn)能力20000個，增值稅率為17%；每6個裝1個紙箱，這批貨裝3個40HC；交貨時付款；工廠交貨。1假設(shè)2022年2月9日的美元牌價按USD1= RMB6.57/6.60計；經(jīng)查詢，該木籬笆的海關(guān)監(jiān)管證件代碼為AB，出口退稅率為13%；其他國內(nèi)費用為采購本錢的5%；預(yù)期出口本錢利潤率

7、為10%按采購本錢計算。核算FOB上海的出口報價是多少。計算過程中的數(shù)值要保存到小數(shù)點后3位，最后結(jié)果保存到小數(shù)點后2位。11分22022年2月9日，你以外貿(mào)業(yè)務(wù)員陳東的身份，根據(jù)Yama先生當(dāng)天電子郵件內(nèi)容、出口報價核算的結(jié)果和以下信息，在以下方框內(nèi)給Yama先生用英文書寫發(fā)盤函。9分1支付：30%合同金額在合同簽訂后10天內(nèi)電匯支付，余款憑提單 件電匯支付2交貨：收到預(yù)付款后30天內(nèi)交貨3發(fā)盤的有效期：2022年2月16日前復(fù)到有效得 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，2022年2月14日，雙方達成如下條款：貨號數(shù)量單

8、價FOB 上海KG-18Y720個3.60美元/個KG-36Y1980個5.50美元/個YF-90Y3870個1.80美元/個YF-150Y4230個3.60美元/個包裝：6個木籬笆裝1個紙箱支付：20%合同金額在合同簽訂后10天內(nèi)電匯支付，余款憑提單 件電匯支付交貨：收到預(yù)付款后30天內(nèi)交貨，從中國上海港運到日本大阪港，不允許分批裝運和轉(zhuǎn)運SALES CONTRACTNO. YS20220012 DATE: Feb. 14, 2022THE SELLER: Zhejiang Yuesheng Import and Export Co., Ltd.No. 66 Jiaosan Rd., Han

9、gzhou, 310005, ChinaTEL: 0086-571-90067550 FAX: 0086-571-90067551THE BUYER: Hisa Corporation5-15-2, Niina, Mino, Osaka, Japan TEL: 0081-665-43-3366 FAX: 0081-665-43-3368This Contract is made by and between the Buyer and the Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the un

10、der-mentioned commodity according to the terms and conditions stipulated below：Commodity & SpecificationQuantityUnit PriceAmount1234TotalContract Value (In Words): 5 PACKING: 6 TIME OF DELIVERY: 7 PORT OF LOADING AND DISCHARGE: 8 Transshipment is9 and partial shipment is10 .INSURANCE: Covered by the

11、 Buyer.TERMS OF PAYMENT:11 Other Terms: (omitted)This contract is made in 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 分評卷人復(fù)查人三、其他出口業(yè)務(wù)操作共15分根據(jù)前面第一、第二大題業(yè)務(wù)背景資料，答復(fù)相關(guān)問題。1浙江越升進出口與Hisa Corporation簽訂出口合同后，能否馬上與湖州鵬程木

12、竹工藝品廠簽訂購銷合同并指示其開始生產(chǎn)木籬笆，為什么？3分22022年2月17日，浙江越升進出口收到Hisa Corporation電匯預(yù)付款7135.20美元。2月28日，湖州鵬程木竹工藝品廠完成全部木籬笆的生產(chǎn)。該批出口貨物是否需要辦理報檢，為什么？3分3浙江越升進出口向Hisa Corporation指定的貨代公司辦理訂艙和出口報關(guān)手續(xù)后，3月3日，外貿(mào)業(yè)務(wù)員陳東收到全套正本提單并 給Hisa Corporation經(jīng)理Yama先生。3月4日，陳東收到Hisa Corporation電匯給本公司金額為28540.80美元的銀行電匯回單 件。陳東能否把包含正本海運提單在內(nèi)的全套單據(jù)寄給Hi

13、sa Corporation，為什么？4分43月9日，外貿(mào)業(yè)務(wù)員陳東順利收匯并辦好出口收匯核銷之后，在辦理出口退稅前，需要求湖州鵬程木竹工藝品廠開增值稅發(fā)票。木籬笆的法定數(shù)量單位為千克，請?zhí)钪埔韵略鲋刀惏l(fā)票的單位、數(shù)量、單價、金額和稅額。注：貨物不分規(guī)格填，合并填寫；稅款和金額保存到小數(shù)點后2位，單價保存到小數(shù)點后8位5分貨物或應(yīng)稅勞務(wù)名稱規(guī)格型號單位數(shù)量單價金額稅率稅款木籬笆/17%價稅合計大寫：貳拾叁萬零陸佰零柒元整 小寫： ￥230607.00得 分評卷人復(fù)查人四、進口磋商和簽約操作共20分根據(jù)以下業(yè)務(wù)背景資料，答復(fù)相關(guān)問題。此框貼“齒輪測量機圖案此框尺寸為3.7cm5.7cm福建福安進

14、出口福州市陽民路99號欲向美國Gason M and M Precision Systems Corporation66 Park Road, Dayton, OH 45449, U.S.A.進口1臺GA2000 齒輪測量機Gear Inspection Machine見左圖，銷售到福建南平。2022年1月29日，雙方簽訂合同。單價為USD390000.00/臺，CIF廈門；裝3個木板箱，用1個40HC運輸；齒輪測量機的H.S.CODE為9031809090，海關(guān)監(jiān)管證件代碼無，進口關(guān)稅稅率為5%，增值稅稅率為17%。1經(jīng)該公司外貿(mào)業(yè)務(wù)員金敏查詢，廈門港報關(guān)和集港費用為RMB3000，由廈門到

15、目的地南平的運費為RMB1500，其他費用為RMB6500；美元匯率按USD1= RMB6.81/6.84計；國內(nèi)銷售價格為RMB3393000.00/臺。計算該筆業(yè)務(wù)的預(yù)期銷售利潤率。計算過程中的數(shù)值要保存到小數(shù)點后3位，最后結(jié)果保存到小數(shù)點后2位。13分2雙方就支付條款達成如下協(xié)議：1買方在收到如下文件后10天內(nèi)向賣方電匯20%的合同金額：賣方銀行出具的合同金額20%的不可撤銷無條件銀行備用信用證原件一份、金額為合同金額20%的形式發(fā)票一份；2余款采用即期跟單信用證方式支付，買方在收到銀行備用信用證后20天內(nèi)將信用證開到賣方。你以外貿(mào)業(yè)務(wù)員金敏的身份，用英文書寫該支付條款。7分得 分評卷人

16、復(fù)查人五、預(yù)付款操作共15分根據(jù)前面第四大題業(yè)務(wù)背景資料，答復(fù)相關(guān)問題。2022年2月3日，福建福安進出口收到Gason M and M Precision Systems Corporation委托其銀行開立的如下備用信用證：MT 700 ISSUE OF A DOCUMENTARY CREDITSENDERMANTUS33INTM AND T BANK, BALTIMORE, MD, U.S.A.RECEIVERBKCHCNBJ720BANK OF CHINA, FUJIAN BRANCH, CHINASEQUENCE OF TOTAL 27：1 / 1FORM OF DOC. CREDI

17、T40A：IRREVOCABLEDOC. CREDIT NUMBER20：SB-913370-0002DATE OF ISSUE31C：100203APPLICABLE RULES40E：ISP LATEST VERSIONDATE AND PLACE OF EXPIRY.31D：100630 AT ISSUING BANK COUNTERSAPPLICANT50：GASON M AND M PRECISION SYSTEMS CORPORATION66 PARK ROAD, DAYTON, OH 45449, U.S.A.BENEFICIARY59：FUJIAN FUAN IMPORT AN

18、D EXPORT CO., LTD.99 YANGMIN ROAD, FUZHOU, CHINAAMOUNT32B：USD78000.00MAXIMUM CREDIT AMOUNT39B：NOT EXCEEDINGAVAILABLE WITH/BY41A：MANTUS33INTBY PAYMENTDOCUMENTS REQUIRED46A：BENEFICIARYS SIGNED STATEMENT THAT: “GASON M AND M PRECISION SYSTEMS CORPORATION HAS FAILED TO FULFIL THEIR CONTRACTUAL AGREEMENT

19、S UNDER CONTRACT NO. 2022012901US FOR THE PURCHASE OF ONE SET GA2000 GEAR INSPECTION MACHINE, WE THEREFORE DEMAND PAYMENT IN THE AMOUNT OF USD(INSERT DRAWING AMOUNT), UNDER M AND T BANK, STANDBY LETTER OF CREDIT NO. SB-913370-0002.ADDITIONAL CONDITION47A：+ PARTIAL DRAWINGS PERMITTED.+ THIS LETTER OF

20、 CREDIT IS NOT AVAILABLE FOR DRAWING, IT WILL BECOME AVAILABLE FOR DRAWING UPON RECEIPT OF USD78000.00, PLEASE REMIT FUNDS THROUGH FEDERAL RESERVE BANK, ABA 022000046, ATTN: LETTER OF CREDIT DEPT. QUOTING OUR L/C NO. SB-913370-0002.+THIS LETTER OF CREDIT SETS FORTH IN FULL THE TERMS OF OUR UNDERTAKI

21、NG AND SUCH UNDERTAKING SHALL NOT IN ANY WAY BE MODIFIED, AMENDED, OR AMPLIFIED BY REFERENCE TO ANY DOCUMENT(S), INSTRUMENT(S), CONTRACT(S) OR AGREEMENT(S) REFERRED TO HEREIN OR IN WHICH THIS LETTER OF CREDIT IS REFERRED TO OR IN WHICH THIS LETTER OF CREDIT RELATES, AND ANY SUCH REFERENCE SHALL NOT

22、BE DEEMED TO INCORPORATE HEREIN BY REFERENCE ANY DOUMENT(S), INSTRUMENT(S), CONTRACT(S) OR AGREEMENT(S).CHARGES71B：ALL BANKING CHARGES ARE FOR ACCOUNT OF APPLICANT. CONFIRMATION INSTRUCTION 49：WITHOUT1該備用信用證何時開始生效？福建福安進出口憑何單據(jù)向開證行支款？5分22022年2月5日，福建福安進出口向其開戶行中國銀行福建省分行辦理普通電匯手續(xù)。GASON M AND M PRECISION S

23、YSTEMS CORPORATION在M AND T BANK的賬號為MT30908Y1290。福建福安進出口的組織機構(gòu)代碼為3536960345，用人民幣購匯，人民幣賬號為80020002700605302，銀行費用由匯款人承當(dāng)。請你填寫以下境外匯款申請書。有“略處欄目考生無需填寫。10分境 外 匯 款 申 請 書APPLICATION FOR FUNDS TRANSFERS (OVERSEAS)致： 日期To: Date：電匯T/T 票匯D/D 信匯M/T發(fā)報等級Priority 電匯Normal 電匯Urgent申報號碼BOP Reporting No.略 20 銀行業(yè)務(wù)編號收電行/付款

24、行略Receiver/Drawn onBank Transaction Ref. No.略32A 匯款幣種及金額金 額 大 寫Amount in WordsCurrency & Inter-bank Settlement Amount其中現(xiàn)匯金額Amount FX賬號Account No.購匯金額Amount of Purchase賬號Account No.其他金額Amount of Others賬號Account No.50a 匯款人名稱及地址Remitters Name & Address對公組織機構(gòu)代碼Unit Code對私個人身份證號碼Indivudual ID No.中國居民個人Re

25、sident Individual中國非居民個人Non-Resident Individual54/56a收款銀行之代理行名稱及地址Correspondent of Beneficiarys Banker Name & Address57a收款人開戶銀行名稱及地址收款人開戶銀行在其代理行賬號Beneficiarys Bank Account No. Beneficiarys BankName & Address59a 收款人名稱及地址收款人賬號Beneficiarys Account No. Beneficiarys Name & Address70匯款附言只限140個字位Not Exceed

26、ing 140 Characters71A國內(nèi)外費用承當(dāng)Remittance InformationAll Banks Charges If Any Are to Be Bone By匯款人OUR 收款人BEN 共同SHA收款人常駐國家地區(qū)名稱及代碼Beneficiary Resident Country/Region Name & Code略 請選擇:預(yù)付貨款A(yù)dvance Payment貨到付款Payment against Delivery退款Refund其他Others 交易編碼略BOP Transaction Code相應(yīng)幣種及金額略Currency & Amount交易附言略Tra

27、nsaction Remark是否為進口核銷項下付款是否合同號發(fā)票號略外匯局批件/備案表號略報關(guān)單經(jīng)營單位代碼略報關(guān)單號略報關(guān)單幣種及總金額略本次核注金額略銀行專用欄For Bank Use Only申請人簽章Applicants Signature銀行簽章Banks Signature購匯匯率略Rate 請按照貴行背頁所列條款代辦以上匯款并進行申報Please effect the upwards remittance subject to the conditions overleaf申請人姓名Name of Applicant 劉英 Phone No. 略核準(zhǔn)人簽字略Authorized

28、 Person日期略Date等值人民幣RMB Equivalent略手續(xù)費略Commission電報費略Cable Charges合計略Total Charges支付費用方式略現(xiàn)金by Cash 支票by Check 賬戶from Account核印Sig.Ver略經(jīng)辦Maker略復(fù)核Checker略得 分評卷人復(fù)查人六、其他進口業(yè)務(wù)操作共15分根據(jù)前面第四、第五大題和以下業(yè)務(wù)背景資料，答復(fù)相關(guān)問題。福建福安進出口外貿(mào)業(yè)務(wù)員金敏向中國銀行福建省分行辦理好申請開證手續(xù)后，2022年2月10日，中國銀行福建省分行開立信用證，其中單據(jù)條款內(nèi)容如下：PART A: THE FIRST PAYMENT

29、FOR 70PCT OF THE CONTRACT VALUE (I.E. USD273000.00) WILL BE SETTLED AT SIGHT AGAINST THE SIGHT DRAFT DRAWN ON BKCHCNBJ720 AND THE FOLLOWING DOCS:i. INVOICE IN 5 COPIES FOR THE CONTRACT VALUE (I.E. USD390000.00).ii. PACKING LIST IN 5 COPIES.iii. FULL SET OF CLEAN ON BOARD BILLS OF LADING, MADE OUT TO

30、 ORDER, BLANK ENDORSED, NOTIFYING THE APPLICANT.iv. INSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110PCT OF THE SHIPPED GOODS, BLANK ENDORSED, SHOWING CLAIM PAYABLE IN CHINA IN THE SAME CURRENCY OF THE DRAFT, COVERING ALL RISKS AND WAR RISKS.v. CERTIFICATE OF QUALITY AND QUANTITY IN TRIPLICATE ISSUE

31、D BY MANUFACTURER(S).vi. CERTIFICATE OF ORIGIN IN ONE ORIGINAL ISSUED BY THE LOCAL CHAMBER OF COMMERCE.vii. BENEFICIARYS CERTIFIED COPY OF FAX DISPATCHED TO THE APPLICANT WITHIN 2 DAYS AFTER SHIPMENT ADVISING THE B/L NO., CONTRACT NO., L/C NO., COMMODITY, QUANTITY, GROSS AND NET WEIGHT, INVOICE VALU

32、E, NAME OF VESSEL, SHIPMENT DATE, PORT OF DISCHARGE AND ETA.viii. DECLARATION FOR NO WOOD OR NON-CONIFEROUS WOOD PACKING MATERIALS,OR BENEFICIARYS CERTIFICATE CERTIFYING THAT WOOD PACKING MATERIALS HAVE BEEN TREATED AND MARKED WITH IPPC MARK.PART B: THE FINAL PAYMENT FOR 10PCT OF CONTRACT VALUE (I.E

33、. USD39000.00) WILL BE SETTLED AT SIGHT AGAINST THE SIGHT DRAFT DRAWN ON BKCHCNBJ720 AND THE FOLLOWING DOCS:i. CERTIFICATE OF FINAL ACCEPTANCE IN ONE ORIGINAL SIGNED BY THE BENEFICIARY AND APPLICANT.ii. IRREVOCABLE LETTER OF GUARANTEE IN ONE ORIGINAL FOR ONE YEAR ISSUED BY THE BENEFICIARYS BANK IN F

34、AVOR OF THE APPLICANT, COVERING 10PCT OF CONTRACT VALUE.1該貨物入境時是不是必須要辦理報檢，為什么？假設(shè)需報檢，需提供哪些單據(jù)？6分2如果受益人提交的發(fā)票沒有簽章，能否構(gòu)成不符點，為什么？3分3上述提到的“CERTIFICATE OF FINAL ACCEPTANCE的中文翻譯是什么？它一般在何時簽署？3分4上述提到的“LETTER OF GUARANTEE的中文翻譯是什么？它的期限是多久？3分2022年外貿(mào)業(yè)務(wù)操作實務(wù)試卷A卷參考答案一、出口報價核算與發(fā)盤操作共20分1 共11分KG-18Y的FOB價：出口退稅額=采購本錢1+增值稅率出

35、口退稅率(1分)=23.40(1+17%)13%=2.6元/個(1分)出口本錢=采購本錢-出口退稅額(1分)=23.40-2.6=20.8元/個(1分)國內(nèi)費用=23.405%=1.17元/個(1分)預(yù)期出口利潤=采購本錢本錢利潤率(1分)=23.4010%=2.34元/個(1分)FOB=(20.8+1.17+2.34) 6.57=3.70美元/個(1分)KG-36Y的FOB價：5.55美元/個(1分)YF-90Y的FOB價：1.85美元/個(1分)YF-150Y的FOB價：3.70美元/個(1分)2 共9分Dear Sir,Thanks for your inquiry on Feb. 9，

36、2022. Our offer is as follows：(1分)Commodity, Order Quantity and Unit Price.Commodity(1分)Wooden FenceArticle no. (1分)KG-18YKG-36YYF-90YYF-150YOrder Quantity(1分)720pcs1980pcs3870pcs4230pcsUnit Price(1分)FOB ShanghaiUSD3.70/pcUSD5.55/pcUSD1.85/pcUSD3.70/pcPacking：6 pc/ctn(1分)Payment: 30% contract value

37、will be paid by T/T within 10 days after the contract date, the balance will be paid against the fax copy of B/L by T/T(1分)Delivery Time: within 30 days after the receipt of the down payment. (1分)This offer is valid subject to your reply here by Feb. 16, 2022. (1分)Awaiting your early reply. Yours fa

38、ithfully,Chen Dong二、簽訂出口合同操作共15分Commodity & SpecificationQuantityUnit PriceAmount(1) Wooden Fence (1分)Art. No. KG-18Y (1分)Art. No. KG-36YArt. No. YF-90YArt. No. YF-150Y2(1分)720pcs1980pcs3870pcs4230pcs3FOB Shanghai (1分)USD3.60/pc (1分)USD5.50/pcUSD1.80/pcUSD3.60/pc4(1分)USD2592.00USD10890.00USD6966.00U

39、SD15228.00Total10800pcsUSD35676.00Total Contract Value: 5 U.S. DOLLARS THIRTY FIVE THOUSAND SIX HUNDRED SEVENTY SIX ONLY. (1分)PACKING: 66 pieces per carton (1分) TIME OF SHIPMENT : 7 within 30 days after the receipt of down payment (1分) PORT OF LOADING AND DESTINATION: 8 From Shanghai, China (1分)to O

40、saka，Japan (1分) Transshipment is9 not allowed (1分) and partial shipment is10 not allowed (1分)INSURANCE: Covered by the Buyer.TERMS OF PAYMENT: 1120% contract value will be paid by T/T within 10 days after the contract date, (1分)the balance will be paid against the fax copy of B/L by T/T. (1分)三、其他出口業(yè)

41、務(wù)操作共15分13分不能。(1分)只有當(dāng)收到Hisa Corporation的預(yù)付款后，才能與湖州鵬程木竹工藝品廠簽訂購銷合同并指示其開始生產(chǎn)木籬笆。(1分)否那么，浙江越升進出口可能會面臨湖州鵬程木竹工藝品廠已生產(chǎn)木籬笆，而Hisa Corporation違約的風(fēng)險。(1分)23分需要報檢。(1分)因為木籬笆的監(jiān)管證件代碼是B(1分)，即出境貨物通關(guān)單。(1分)34分不能。(1分)因為銀行電匯回單可能是偽造的也有可能銀行電匯回單是真的，但辦理了退匯(1分)，只有當(dāng)電匯款到浙江越升進出口銀行賬戶時，才能把包含正本海運提單在內(nèi)的全套單據(jù)寄給Hisa Corporation。(1分)否那么，可能會

42、導(dǎo)致貨物被騙。(1分)45分貨物或應(yīng)稅勞務(wù)名稱規(guī)格型號單位數(shù)量單價金額稅率稅款木籬笆/千克(1分)22635(1分)￥8.70775348(1分)￥197100.00(1分)17%￥33507.00(1分)價稅合計大寫：貳拾叁萬零陸佰零柒元整。 小寫： ￥230607.00四、進口磋商和簽約操作20分113分(1)CIF=390000.006.84=2667600元/套(1分)(2)進口費用：進口關(guān)稅=進口關(guān)稅的完稅價格進口關(guān)稅率(1分)=CIF進口關(guān)稅率(1分)=26676005%=133380元/套(1分)進口增值稅=進口增值稅的完稅價格進口增值稅率(1分)實繳增值稅=國內(nèi)銷售價格1+增值

43、稅率增值稅率進口增值稅(1分)進口增值稅+實繳增值稅=國內(nèi)銷售價格1+增值稅率增值稅率(1分) =3393000(1+17%)17%=493000元/套(1分)進口費用=133380+493000+3000+1500+6500=637380元/套(1分)3整理得，進口利潤=國內(nèi)銷售價格-進口價格CIF-進口費用(1分) =3393000-2667600-637380=88020元/套(1分)4預(yù)期銷售利潤率=進口利潤國內(nèi)銷售價格(1分)=880203393000=2.59%(1分)27分1The buyer will pay 20% contract value by T/T (1分)with

44、in 10 days after receiving the following documents: (1分) one original irrevocable unconditional standby L/C (1分)with 20% contract value issued by the sellers bank, (1分)pro forma invoice with 20% contract value; (1分)(2) The buyer will pay the balance by documentary credit at sight, (1分) reaching the

45、seller within 20 days after the receipt of the above standby L/C. (1分)五、預(yù)付款操作共15分15分該備用信用證在開證行指定賬戶收到USD78000預(yù)付款后開始生效。2分福建福安進出口憑陳述GASON M AND M PRECISION SYSTEMS CORPORATION違反NO. 2022012901US合約1分的簽章1分書面文件1分向開證行支款：2 10分每項0.5分境 外 匯 款 申 請 書APPLICATION FOR FUNDS TRANSFERS (OVERSEAS)致： 日期To: BANK OF CHINA

46、, FUJIAN BRANCH Date：FEB.5, 2022電匯T/T 票匯D/D 信匯M/T發(fā)報等級Priority 電匯Normal 電匯Urgent申報號碼BOP Reporting No.略 20 銀行業(yè)務(wù)編號收電行/付款行略Receiver/Drawn onBank Transaction Ref. No.略32A 匯款幣種及金額USD78000.00金 額 大 寫Amount in WordsU.S.DOLLARS SEVENTY EIGHT THOUSAND ONLY.Currency & Inter-bank Settlement Amount其中現(xiàn)匯金額Amount FX賬號Account No.購匯金額Amount of PurchaseUSD78000.00賬號Account No.80020002700605302其他金額Amount of Others賬號Account No.50a 匯款人名稱及地址FUJIAN FUAN IMPORT AND EXPORT CO., LTD.99 YANGMIN ROAD, FUZHOU, CHINARemitters Name & Address對公組織機構(gòu)代碼Unit Code 3 5 3 6 9 6 0 3 4 5對私個人身份證號