2010外贸业务员理论操作A卷及参考答案(6)

操作卷A卷的参考答案

一、出口还价操作 1．还价意图

（１）以存在竞争对手为由，要求降价；

（２）估计对方资金周全困难，希望能给予资金融通，采用D/A at 60 days after sight. 2．

首先，核算货号V10033规格1/2英寸黄铜球阀的预期采购成本。设采购成本为X （1）核算出口退税额

出口退税额＝采购成本÷（1＋增值税率）×出口退税率 ＝X÷（1＋17%）×14%＝0.120X （2）核算出口费用 国内费用＝X×5%＝0.05X

国外运费＝30×0.968×4÷17280＝0.007美元/套 （3）核算出口利润

出口利润＝采购成本×出口成本利润率＝X×10%＝0.1X （4）核算采购成本

采购成本＝出口成本＋出口退税额＝出口价格－出口利润－出口费用＋出口退税额 X＝1.06×6.82－0.1X－0.05X－0.007×6.82＋0.120X 1.03X＝7.181 X＝6.97元/套

同理核算，最后得到货号V10033所有规格黄铜球阀的如下预期采购成本。

品名 黄铜球阀， 货号V10033， 全通径，镀镍，BSP螺纹 规格（英寸） 1/2 1 1-1/2 国外还价（美元/套） 1.06 2.26 4.82 预期采购成本（元/套） 6.97 14.88 31.72 3．6分 Dear Mr. Duncan, Thanks for your e-mail of September 9, 2008. Since we want to be your trade partner and remain a good relationship with you, we agree to reduce the price as follows: Commodity Size Quantity Unit Price (USD/SET)

外贸业务基础理论试卷（A卷） 第26页 （共12页）

(inch) Forged Brass Ball Valves, Article no. V10033, Full Port, Nickel Plated, BSP Thread Total 1/2 1 1-1/2 (sets) 17280 9600 3840 30720 CFR Hamburg 1.10 2.40 5.10 Payment: 20% of contact value will be paid by T/T within 15 days after the contract date, 80% of contact value will be paid against the fax of B/L by T/T. Shipment: within 45 days after receipt of 20% of contact value. This offer is valid subject to your reply here before September 16, 2008. Best regards, Sincerely yours Ye Conghua 二、申请出口信用保险的信用限额与签订出口合同操作 1. 每小题1分，共15分 （1）浙江安妮进出口有限公司 （2）承兑交单或D/A （3）60 （4）61632.00 （5）184896.00 （6）承兑交单 （7）60 （8）61632.00 （9）黄铜球阀 （10）■海运 （11）英国（U.K.） （12）Ram Trading Co., Ltd. （13）9 Civic Centre Road, Southampton, Hampshire SO14 7SJ, U.K. （14）0044-23-80233399 （15）0044-23-80233396 2．12分 Commodity & Specification

Quantity Unit Price Amount 外贸业务基础理论试卷（A卷） 第27页 （共12页）

（1）Forged Brass Ball Valves, Article no. V10033, Full Port, Nickel Plated, BSP Thread 1/2inch 1 inch 1-1/2 inch Total （2） 17280 sets 9600 sets 3840 sets 30720 sets （3） （4） CFR Southampton, U.K. USD 1.10/set USD2.40/set USD5.10/set USD19008.00 USD23040.00 USD19584.00 USD61632.00 Contract Value (In Words):（5） U.S.DOLLARS SIXTY ONE THOUSAND SIX HUNDRED THIRTY TWO ONLY. (1分) Packing: （6） Packed in carton, then in wooden pallet. Time of Shipment: （7） within 45 days after receipt of 20% of contact value. Port of Loading and Discharge: （8） from Shanghai, China to Southampton, U.K. Transshipment is（9） allowed and partial shipment is（10） not allowed. Insurance: Covered by the Buyer. Payment:（11） 20% of contact value will be paid by T/T within 15 days after the contract date, 80% of contact value will be paid by D/A at 60 days after the date of B/L. 三、其他出口业务操作 1．提单不符点： （1）收货人（consignee）错误，改为to the order of the Shipper； （2）FREIGHT COLLECT错误，因为贸易术语是CFR，改为FREIGHT PREPAID； （3）毛重错误，准确的是9380KGS； （4）缺少已装船批注。 2．（1）在接到中国银行浙江省分行通知，Ram Trading Co., Ltd.拒绝承兑之日起十个工作日内，向出口信用保险公司提交《可能损失通知书》。 （2）与Ram Trading Co., Ltd.进行交涉，希望对方能付款。 3．无需向当地外汇管理局办理差额核销手续，因为收汇金额比合同金额少5%，即USD3081.6＜USD5000。 4．外贸业务员一般都要求货代公司或代理报关行把“报关预录单”传真过来，然后把报关的商品名称、数量、单位、单价和金额等内容告诉国内供货企业开增值税发票。 四、进口磋商和签约操作 1．核算预期进口利润率15分 （1）核算进口关税的完税价格 进口价格FOB＝440×9.58＝4215.2元/米3

外贸业务基础理论试卷（A卷） 第28页 （共12页）

国外运费F＝3000÷（150÷6）×6.85＝822元/米3 进口关税的完税价格＝CIF

＝（FOB＋F）÷（1－110%×保费率） ＝（4215.2＋822）÷（1－110%×2‰） ＝5048.306元/米3 国外保费＝CIF－FOB－F ＝5048.306－4215.2－822 ＝11.106元/米3 （2）核算进口增值税额

因为进口关税率为零，所以进口关税为零，进口增值税的完税价格就等于进口关税的完税价格。 进口增值税额＝进口增值税的完税价格×进口增值税率 ＝进口关税的完税价格×进口增值税率 ＝5048.306×13% ＝656.280元/米3 （3）核算实缴增值税额

实缴增值税额＝国内销售价格÷（1＋增值税率）×增值税率－进口增值税额 ＝7345÷（1＋13%）×13%－656.280 ＝188.720元/米3

（4）核算其他国内进口费用

其他国内进口费用＝（1500＋2500）÷（150÷6）＋7345×1% ＝233.45元/米3 （5）核算国外费用

国外费用＝国外运费＋国外保费 ＝822＋11.106 ＝833.106元/米3

（6）核算进口利润和进口利润率

进口利润＝国内销售价格－进口价格－进口费用

＝7345－4215.2－（656.280＋188.720＋233.45＋833.106） =1218.244元/米3

进口利润率＝进口利润÷国内销售价格 ＝1218.244÷7345

外贸业务基础理论试卷（A卷） 第29页 （共12页）

＝16.59% 2.

After arrival of the goods at the port of destination, if any discrepancies are found regarding the specifications or the quantity/weight or both, except those for which either the insurance company or the shipping company is responsible , the Buyer shall, within 60 days after discharge of the goods at the port of destination,have the right to claim against the Seller on the strength of the inspection certificate issued by he Entry-Exit Inspection and Quarantine of the People’s Republic of China. Any and all claims shall be regarded as accepted if the Seller fails to reply within 30 days after receipt of the Buyer’s claim. 五、申请开证业务操作

IRREVOCABLE DOCUMENTARY CREDIT APPLICATION

To: BANK OF CHINA, GUANGDONG BRANCH （ ）Issue by airmail

（ ）With brief advice by teletransmission （× ）Issue by teletransmission （ ）Issue by express Applicant

Credit No.

Date and place of expiry October 22, 2009 Hong Kong. Beneficiary

Date: AUGUST 18, 2009

Guangdong Ronglin Import & Export Co., Ltd. U.A.C.C. (PACIFIQUE) S.A. 1298 Huaxing Road, Hangzhou, China

18th Floor, Tacwood Plaza, 32 Des Voeux Road, Central, Hong Kong

Advising Bank

Bank of China (Hong Kong) Limited Partial shipments

Transshipment

Amount: EUR63000,00

Say Euro Sixty Three Thousand Only

Credit available with Bank of China (Hong Kong) Limited （ ）allowed （× ）not allowed Loading on board: not later than

（×）allowed （ ）not allowed Douala, Cameroon October 1, 2009

By（ ×）sight payment （ ）acceptance （ ）negotiation （ ）deferred payment at against the documents detailed herein

（× ）and beneficiary's draft(s) for 100 % of invoice value at +++ sight For transportation to: Guangzhou, China

drawn on ISSUING BANK （× ）FOB（ ）CFR（ ）CIF（ ）other terms Documents required: (marked with X)

1.（× ）Signed commercial invoice in ink/manually/by handwriting in 5 copies indicating L/C No.

2.（× ）Full set of clean on board Bills of Lading made out to order and blank endorsed, marked

外贸业务基础理论试卷（A卷） 第30页 （共12页）

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