外贸业务员考试操作卷

外贸业务操作实务模拟试卷

一、出口报价核算与发盘操作（共15分）

根据以下业务背景资料，回答相关问题。

2008年5月20日，上海天周有限公司外贸业务员王敏收到印度老客户BBG India Limited 的经理Sonali Bendre小姐电子邮件，欲购黄铜管Brass Tubes，内容如下：

王敏立即通知老供应商张家港市天原钢制品有限公司李孟厂长报价，次日收到其报价如下：黄铜管，规格号H65，每根的外径×壁厚×长度为：8mm×1mm×1m，承压能力(mpa): ，无缝，每根的重量为：187g；最低起订量为20公吨，人民币元/千克（含税价），增值税率为17%；木托盘包装，20公吨装1个20’FCL；签约后15天内付款30%，交货时付款70%；工厂交货。

1．若2008年5月21日的美元牌价按USD1=RMB￥计；出口退税率为5%；国内运费为RMB ￥2000/20’FCL，其他所有国内费用为采购成本的3%；由上海至Nhava Sheva的海运费为

USD800/20’FCL；到印度投保一切险的保险费率为5‰，保险加成按10%计；;预期出口成本利润率为10%。请核算出口报价。（计算过程中，数值要保留到小数点后3位，最后保留到小数点后2位。）（7分）

解答：

出口价格=出口成本+出口费用+出口利润

出口成本=采购成本-出口退税额=元/付

出口退税=采购成本÷（1+增值税率）×出口退税率=÷(1+17%)×5%=元/千克

国内费用=出口运费+其它费用=2000÷20000+×3%=+=元/千克

国外运费=800÷20000=美元/千克

预期出口利润=×10%=元/千克

FOB=++ ÷=美元/千克

CFR=+=美元/千克

CIF=CFR÷(1-110%×保险费率)=÷(1-110%×5‰)= 美元/千克

2．根据以上核算的出口报价和相关条件，用英文书写以下发盘函，要求在2008年5月28日复到有效。装运期为签订合同后45天内，付款方式为即期付款信用证。（8分）

二、签订出口合同操作（共15分）

根据前面第一大题和以下业务背景资料，填制出口合同。

通过反复磋商，2008年6月2日，双方达成如下条款：

单价：7美元/千克CIF Nhava Sheva

数量：40公吨

包装：黄铜管用专用包装纸包裹，平放在全新的木托盘上，然后用包装纸从上面覆盖, 防雨防潮。

装运：收到信用证后1个月内装运；从中国上海运至印度Nhava Sheva；不允许转运和分

批装运。

支付：即期付款信用证，要求在2008年6月20日之前开到卖方，交单期为装运日期后的15天内交单。

请填写以下合同的各条款内容，使其成为一份完整的出口合同。

SALES CONTRACT

NO. ZZT08054 DATE: June 2, 2008

THE SELLER: Shanghai Tianzhou Corporation.

Room Yuanmao mansion,1938 Dongfang Rd,Shanghai,200122, China

TEL: 0086-21- FAX: 0086-21-

THE BUYER: BBG India Limited

86 Faiz-e-edroos 365/367 Narsi Natha Street Mumbai 400009 India

TEL: 009 FAX: 009

This Contract is made by and between the Buyer and Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity according to the

PACKING:（5）

TIME OF SHIPMENT:

（6）

PORT OF LOADING AND DESTINATION:

（7）

Transshipment is（8） and partial shipment is（9） . INSURANCE:（10）

TERMS OF PAYMENT:（11）

DOCUMENTS:

+ Invoice signed in ink in quintuplicate certifying that the goods shipped are as per this contract.

+ Packing List in quintuplicate.

+ Full set of clean on board ocean Bill of Lading marked “freight prepaid” made out to the order of the Issuing Bank blank endorsed notifying the Issuing Bank.

+ Insurance Policy in duplicate.

+ Certificate of Origin in duplicate issued by Chambers of Commerce or CCPIT.

+ Seller’s Certified Copy of Fax dispatched to the Buyer within three days after shipment advising L/C no., name, quantity and amount of goods, number of packages, container no., name of vessel and voyage no, and date of shipment.

+Lloyd’s/or Steamer Company’s certificate issued by the shipping company or its agents certifying that the carrying vessel is seaworthy and is not more than 20 years old and is registered with an approved classification society as per the institute classification clause and class maintained is equivalent to Lloyd 100A1. REMARKS:

This contract is made in two original copies and becomes valid a fter both parties’ signature, one copy to be held by each party.

Signed by:

THE SELLER: THE BUYER:

三、出口履约操作（共20分）

根据前面第一、二大题业务背景资料，回答下面相关问题。

2008年6月16日，外贸业务员王敏收到了中国农业银行上海市分行国际业务部的信用证

1．王敏根据第二大题签订的ZZT08054出口合同，审核以上信用证，找出问题条款，并针对

7月13日进行装运；7月16日向银行交单，其中商业发票的数量和金额分别为40400千克和282800美元，汇票金额为282800美元。你认为，所交单据会被开证行拒付，为什么如果你是外贸业务员王敏，应该如何处理这笔业务的收汇（5分）

答：（1）所交单据会被开证行拒付，因为汇票金额超过了信用证金额；

（2）处理方法一：要求开证行修改信用证金额为282800美元；

处理方法二：应把信用证项下汇票金额制作成280000美元，商业发票数量和金额制作成40400千克和282800美元；另外要求进口商电汇2800美元，或制作金额为2800美元，通过银行进行光票托收。

四、进口磋商和签约操作（共20分）

根据以下业务背景资料，回答相关问题。

杭州林峰印刷有限公司（具有自营进出口资格）拟向德国Jebu GmbH & 进口一台四色胶印机。2008年12月1日，王成收到Jebu GmbH & 报价如下：单价为EUR795000/set FOB Hamburg, Germany，一台胶印机装两个40英尺高柜。该胶印机的HS编码为00，监管证件代码为“O”，进口关税税率10%，进口环节增值税17%。

1．经王经理了解，德国汉堡到中国上海的运费为EUR1000/40英尺高柜，保险费率%，保险加成按10%计；进口港区费用为RMB￥2000/40英尺高柜；内陆运输费RMB￥3000/40英尺高柜；银行费用按合同金额%计；其他费用RMB￥3000。预期国内销售价格为RMB￥11 700 000/台，EUR= RMB￥。请依据Jebu GmbH & 的报价，计算该笔业务的预期销售利润率。（13分）解答：1．(1)进口价格CIF=CFR÷（1-110%×%）

=（795000+1000×2）÷（1-110%×%）×

=元/台

(2)进口费用：

①进口关税=进口关税的完税价格×进口关税率=CIF×进口关税率

=×10%=元/台

②进口增值税=进口增值税的完税价格×进口增值税率

③实缴增值税=国内销售价格÷（1+增值税率）×增值税率－进口增值税

②、③相加，即进口增值税+实缴增值税=国内销售价格÷（1+增值税率）×增值税率

=÷(1+17%)×17%=1700000元/台

④银行手续费= 795000×%×=11925元/台

⑤进口费用=+1700000+11925+2000+3000+3000=元/台

整理得，进口利润=国内销售价格-进口价格-进口费用

= =元/台

预期销售利润率=进口利润÷国内销售价格=÷=%

2．双方通过多次磋商，最终以EUR780000/set FOB Hamburg, Germany达成一致协议，签订号码为LF648的进口合同，其中支付条款为：“买方在收到由卖方银行开立的合同价的20%的银行保函后15天内向卖方支付20%合同价款的订金；发货前45天，买方开立合同价款80%的即期信用证，有效期到2009年5月15日，其中70%的合同价款见单付款，另外10%的合同价款，在机器通过卖方、买方及最终用户三方验收合格后再给予支付。”请用英文书写该支付条款。（7分）

The buyer will pay to the seller 20% of the contract price as the down payment within 15 days after his receipt of a G/L issued by the seller’s bank covering 20% of the contract price. 45 days before the shipment, the buyer shall issue, through his local bank, to the seller an irrevocable L/C with the 80% amount to of contract price, the expiry date is the May 15,2009, of which the 70% of the contract price will be paid at sight of the documents stipulated. The remaining 10% of the contract price will be paid after the machine passes the inspection against a final acceptance certificate signed by the seller, the buyer, and the end-user.

五、进口付汇业务操作（共20分）

根据前面第四大题业务背景资料，回答下面相关问题。

1．2008年12月15日，杭州林峰印刷有限公司收到德国Jebu GmbH & 银行中国银行汉堡分

（1）请写出该银行保函涉及的三个基本当事人的名称。（3分）

答：申请人：Jebu GmbH &

受益人：Hangzhou Linfeng Printing Co.,Ltd

担保行：BANK OF CHINA, HAMBURG BRANCH

（2）请问担保行只有在银行保函的受益人提供哪些证明材料之后，才给予偿付但在什么特殊情况下，即使受益人提供这些证明材料，担保行也可拒付（3分）

答：当保函申请人没有发货时，保函受益人只有向担保行提交证明保函申请人违约的声明书、证明保函受益人银行已根据合同LF648开立以Jebu GmbH & 为受益人的信用证和Jebu GmbH & 没有向指定银行交单的银行声明书、信用证复印件等证明材料后，担保行才会付款；当保函申请人所发货物的质量和/或数量与合同不一致时，保函受益人只有向担保行提交证明保函申请人违约的声明书和SGS出具的检验报告后，担保行才会付款。但保函申请人因不可抗力造成违约的，即使受益人提供这些证明材料，担保行也可拒付。

（3）请问该银行保函在什么情况下失效（2分）

答：该银行保函在2009年6月15日后或根据合同出具安装证明书后失效。

2．2008年12月18日，杭州林峰印刷有限公司用人民币购汇方式向其开户行中国银行杭州市分行办理普通电汇手续。Jebu GmbH & 的开户行为中国银行汉堡分行，账号为346。银行费用由汇款人承担。请填写以下境外汇款申请书。（有“略”处栏目考生无需填写。）（12分）

境外汇款申请书

APPLICATION FOR FUNDS TRANSFERS (OVERSEAS)

致：日期

T0: BANK OF CHINA, HANGSHOU BRANCH Date DEC. 18, 2008

六、处理进口争议操作（共10分）

根据前面第四、第五大题和以下业务背景资料，回答下面相关问题。

1．在该胶印机到达杭州林峰印刷有限公司后，如果由于卖方的原因，胶印机始终无法调试成功，因此杭州林峰印刷有限公司也不愿意签署验收证明，那么卖方是否可以从信用证项下获得剩余的10%的尾款为什么（3分）

答：根据卖方不能从信用证项下获得剩余的10%的尾款，因为信用证规定10%的合同价款，在机器通过卖方、买方及最终用户三方验收合格后再给予支付。而现在由于卖方的原因，胶印机始终无法调试成功，杭州林峰印刷有限公司没有签署验收证明。

2．请根据以下号码LF648进口合同的部分条款，拟订一套上述争议的处理方案。（7分）Guarantee of Quality ：

The seller shall guarantee that the commodity hereof is made of the best materials with first class workmanship, brand new and unused, and complied in all respects with the quality and specification stipulated in this contract. The seller shall also guarantee that the goods when correctly mounted and properly operated and maintained, will give satisfactory mechanical performance in the useful life starting from the date when the erection and commissioning work have been finished, the guarantee period

of quality will be 12 months counting from the date when the seller, the buyer and the end-user signing the final acceptance certificate, however not more than 18 months counting from the date of bill lading.

Inspection and Claims ：

A. The manufacturers shall before making delivery, make a precise and comprehensive inspection of the goods as regards their quality, specifications, performance and quantity/ weight, and issue certificate certifying that the goods are in conformity with the stipulation of this contract. The certificates shall form an integral part of the documents to be presented to the paying bank for collection of payment but shall not be considered as final in respect of quality, specifications, performance and quantity/ weight.

B. After arrival of the goods at the port of destination, the buyer shall apply to the Entry-exit Inspection & Quarantine Bureau of The People’s Republic of China (herein after called the Bureau) for a preliminary inspection of the goods in respect of their quality, quantity /weight. If any discrepancies are found by the Bureau 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 120 days after discharge of the goods at the port of destination, have the right either to reject the goods or to claim against the Seller on the strength of the inspection certificate issued by the Bureau.

C. 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.

Settlement of Claims：

In case the Sellers are liable for the discrepancies and a claim is made by the Buyers within the period of claim or quality guarantee period as stipulated in Clause 12 and 13 of this contract, the sellers shall settle the claim upon the agreement of the Buyers in the following ways:

A. Agree to rejection of the goods and returned to the Buyer the value of the goods so rejected in the same currency as contracted herein, and to bear all direct losses and expenses in connection therewith including interest accrued, banking charges, freight, insurance premium, inspection charges, storage, stevedore charges and all other necessary expenses required for the custody and protection of the rejected goods.

B. Devaluate the goods according to the degree of inferiority, extent of damage and amount of losses suffered by the Buyers.

C. Replace the defective goods with new ones, which conform to the specifications, quality and performance as stipulated in this contract, and bear all expenses incurred to and direct losses sustained by the Buyers. The Sellers shall, at the same time, guarantee the quality of the replacement goods for a further period of 12 month as specified in Clause 12 of this contract.

Arbitration：

All dispute in connection with this contract or the execution thereof shall be settled friendly through negotiations. In case no settlement can be reached through

negotiation, the case should then be submitted for arbitration to the Foreign Trade Arbitration Commission of the China Council for the Promotion of International Trade, Beijin g, in accordance with the “Provisional Rules of Procedures of the Foreign Trade Arbitration commission of China Council for the Promotion of International Trade”. The arbitration shall take place in Beijing and the decision rendered by the said Commission shall be final and binding upon both parties; neither party shall seek recourse to a law court or other authorities for revising the decision. The arbitration fee shall be borne by the losing part. Or the arbitration may be settled in the third country mutually agreed on by both parties.

答：2．第一步：与出口商协商，要求其派技术人员继续进行机器调试，直至成功；

第二步：若是因为机器配件存在问题，要求对方调换好的配件，直至调试成功；

第三步：若是因为机器本身存在问题，通过中国出入境检验检疫局出具不合格检验证书，在合同规定的索赔期内，要求退货并索赔相应的损失；或与对方协商一致后，签订调换货物合同，要求对方调换新的机器并赔偿相应的损失。

第四步：若协商未果，向中国国际经济贸易仲裁委员会提申请仲裁。