外贸业务员考试操作卷A.docx

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：
发件人：
sonali@bbg. com.in
收件人：
wangmin@
日 期：
2008-5-20 13:55:35
主 题：
Enquiry on Brass Tubes
附 件：

Dear Miss Wang,
During the International Hardware Fair of Kelon, we have learned about your Brass Tubes. We are interested in buying large quantities of Brass Tubes Style H65.
We would be obliged if you would give us a quotation per kilogram CIF Nhava Sheva. It would also be appreciated if you could forward samples to us.
We used to purchase Brass Tubes from other sources. We may now prefer to buy them from your company because we understand that you have this product and are able to supply larger quantities at more attractive prices. In addition, we have confidence in the quality of your products. As we are in a position to handle large quantities, we hope you will make an effort to submit us really competitive prices.
We look forward to hearing from you by return E-mail.
Best regard.
Sonali Bendre
Manager
BBG India Limited
Add：86 Faiz-e-edroos 365/367 Narsi Natha Street Mumbai 400009 India
Tel: [phone]
Fax: [phone]
E-mail: bali@bbg. com.in
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): 1.6mpa，无缝，每根的重量为：187g；最低起订量为20公吨，人民币45.63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¥6.945/ 6.973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=45.63-1.95=43.68元/付
出口退税=采购成本÷（1+增值税率）×出口退税率=45.63÷(1+17%)×5%=1.95元/千克
国内费用=出口运费+其它费用=2000÷20000+45.63×3%=0.1+1.3689=1.4689元/千克
国外运费=800÷20000=0.04美元/千克
预期出口利润=45.63×10%=4.563元/千克
FOB=(43.68+1.4689+4.563) ÷6.945=7.16美元/千克
CFR=7.16+0.04=7.20美元/千克
CIF=CFR÷(1-110%×保险费率)=7.20÷(1-110%×5‰)= 7.24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）
Dear Miss Sonali Bendre,

Thanks for your inquiry on May 20, 2008. Our offer is as follows：
①Brass Tubes Art. no.H65, 8mm×1mm×1m 1.6mpa, seamless
②Unit price: USD7.24/kg CIF Nhava Sheva.
③Packing：in wooden pallet
④ Minimum Order Quantity: 20000kgs
⑤ Payment: By L/C at sight
⑥ Shipment: To be effected within 45 days after the contract date.

This offer is valid subject to your reply here by May 28, 2008.
Awaiting your early reply.

Yours sincerely,
Wang Min

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 no.1198 Yuanmao mansion,1938 Dongfang Rd,Shanghai,200122, China
TEL: [phone] FAX: [phone]
THE BUYER: BBG India Limited
86 Faiz-e-edroos 365/367 Narsi Natha Street Mumbai 400009 India
TEL: [phone] FAX: [phone]
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 terms and conditions stipulated below：
Commodity & Specification
Quantity
Unit Price
Amount
BRASS TUBES
ART. NO.H65, 8MM×1MM×1M
1.6MPA, SEAMLESS
（1）

（2）

（3）

Total

Total Contract Value: （4） SAY US DOLLARS TWO HUNDRED AND EIGHTY THOUSAND ONLY
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 after 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通知函，告知BBG India Limited已经通过Ing Vysya Bank Ltd.开来信用证，具体内容如下：
Received from

VYSAINBBOSB

ING VYSYA BANK LTD.
Message Type

MT 700 ISSUE OF A DOCUMENTARY CREDIT
Date

JUNE 16, 2008

Sequence of Total
27 ：
1 / 1
Form of Documentary Credit
40A：
IRREVOCABLE
Documentary Credit Number
20 ：
76905
Date of Issue
31C：
080616
Applicable Rules
40E：
UCP LATEST VERSION
Date and Place of Expiry
31D：
DATE 080706 PLACE IN CHINA
Applicant
50 ：
BBG INDIA LIMITED
86 FAIZ-E-EDROOS 365/367 NARSI NATHA STREET MUMBAI 400009 INDIA
Beneficiary
59 ：
SHANGHAI TIANZHOU CORPORATION.
ROOM NO.1198 YUAN MANSION, 738 DONGFANG RD, SHANGHAI, 200122, CHINA
Amount
32B：
CURRENCY USD AMOUNT 280000.00
Available with/by
41D：
THE AGRICULTURAL BANK OF CHINA, SHANGHAI BRANCH
BY NEGOTIATION
Drafts at ...
42C：
AT 30 DAYS AFTER B/L DATE
Drawee
42A：
APPLICANT
Partial Shipment
43P：
PROHIBITED
Transshipment
43T：
PROHIBITED
Port of Loading/ Airport of Departure
44E：
SHANGHAI, CHINA
Port of Discharge
44F：
NHAVA SHEVA, INDIA
Description of Goods and/or Services
45A：
40000KGS OF BRASS TUBES, ARTICLE NO.H66, 8MM×1MM×1M, 1.6MPA, SEAMLESS, AT USD7.00/PC, CFR NHAVA SHEVA
Documents Required
46A：
+ COMMERCIAL INVOICE SIGNED IN INK IN QUINTUPLICATE CERTIFYING THAT THE GOODS SHIPPED ARE AS PER CONTRACT NUMBER ZZT08045 DATED JUNE 02, 2008.

+ PACKING LIST IN QUINTUPLICATE.

+ CERTIFICATE OF ORIGIN IN DUPLICATE ISSUED BY CHAMBERS OF COMMERCE OR CCPIT.

+ 2/3 SET OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO THE ORDER OF ING VYSYA BANK LTD TRADE FINANCE UNIT PATEL CHAMBERS OPERA HOUSE MUMBAI 400007 MARKED “FREIGHT PREPAID” AND NOTIFYING ING VYSYA BANK LTD TRADE FINANCE UNIT PATEL CHAMBERS OPERA HOUSE MUMBAI 400007 AND APPLICANT BEARING LC NO. AND DATE. SHORT FORM OF BILL OF LADING IS NOT ACCEPTABLE.

+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE VALUE, COVERING ALL RISKS AND WAR RISKS OF CIC OF PICC (1/1/1981) INCL. WAREHOUSE TO WAREHOUSE AND I.O.P AND SHOWING THE CLAIMING CURRENCY IS THE SAME AS THE CURRENCY OF CREDIT.

+ BENEFICIARY’S CERTIFICTE CERTIFYING THAT ONE ORIGINAL OF BILL OF LADING, ONE COPY OF COMMERCIAL INVOICE AND PACKING LIST RESPECTIVELY HAVE MAILED TO THE APPLICANT BY DHL WITHIN THREE WORKING DAYS AFTER BILL OF LADING DATE.

+ 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.

+ CERTIFICATE’S CERTIFIED COPY OF FAX DISPATCHED TO THE BUYER WITHIN THREE DAYS AFTER SHIPMENT ADVISING L/C NUMBER, NAME, QUANTITY AND AMOUNT OF GOODS, NUMBER OF PACKAGES, CONTAINER NUMBER, NAME OF VESSEL AND VOYAGE NUMBER, AND DATE OF SHIPMENT.
Additional Conditions
47A：
+ALL DOCUMENTS SHOULD BE DATED ON OR LATER OF THIS LETTER OF CREDIT AND BEAR THE LETTER OF CREDIT NUMBER AND DATE.

+ SHIPMENT TO BE EFFECTED NOT EARLIER THAN 14 DAYS BEFORE LATEST DATE OF SHIPMENT AS PER THIS CREDIT.

+ ALL PRESENTATIONS CONTAINING DISCREPANCIES WILL ATTRACT A DISCREPANCY FEE OF USD50.00 PLUS TELEX COSTS OR OTHER CURRENCY EQUIVALENT. THIS CHARGE WILL BE DEDUCTED FROM THE BILL AMOUNT WHETHER OR NOT WE ELECT TO CONSULT THE APPLICANT FOR A WAIVER
Charges
71B：
ALL BANK CHARGES OUTSIDE INDIA ARE FOR ACCOUNT OF BENEFICIARY.
Period for Presentation
48 ：
WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT.
Confirmation Instruction
49 ：
WITHOUT
Instruction to the Paying/ Accepting/Negotiating Bank
78 ：
+ NEGOTIATION INVOLVING INVOICE EXCEEDING L/C AMOUNT IS STRICTLY PROHIBITED.

+ ALL DOCUMENTS TO BE DESPATCHED IN ONE SET BY COURIER TO ING VYSYA BANK LIMITED, TRADE FINANCE UNIT, PATEL CHAMBERS, SANDHRUST BRIDGE, OPERA HOUSE, MUMBAI 400007, INDIA.

+ UPON PRESENTATION TO US OF DRAFTS AND DOCUMENTS IN STRICT COMPLIANCE WITH TERMS AND CONDITIONS OF THIS CREDIT, WE WILL REMIT THE PROCEEDS ON DUE DATE AS PER THE NEGOTIATING BANK’S INSTRUCTIONS.

+ EXCEPT AS OTHERWISE EXPRESSLY STATED, THIS CREDIT IS SUBJECT TO UCPDC (2007 VERSION) ICC PUBLICATION 600.
Sender to Receiver Information
72 ：
PLEASE ADVISE AND ACKNOWLEDGE THE RECEIPT.

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，并针对问题条款提出改证意见。（9分）
改证意见：
改证意见：
1．装运日期与信用证效期都是08年7月6日（双到期），与合同规定的收到信用证后1个月内装运不符。装运日期应改为08年7月16日，信用证效期改为08年7月31日。
2．汇票的付款期限错误，应改为见票即付。
3．汇票的受票人开证申请人错误，应改为开证行或其指定银行。
4．黄铜管的货号H66错误，应该为H65。
5．贸易术语CFR错误，应改为CIF。
6．合同号码ZZT08045错误，应改为ZZT08054。
7．保险加成错误，应该为110%。
8．受益人证明要求1份正本提单直接寄开证申请人不合理，改为寄副本提单。
9．交单期错误，根据合同规定，应为装运日期后15天内交单。

2．王敏根据以上审证结果，给Sonali Bendre拟写并发送如下改证函。（6分）
Dear Miss Sonali Bendre,,
We are pleasure to receive your L/C No. 76905 issued by Ing Vysya Bank Ltd. But we find that it contains some discrepancies with S/C No. ZZT08054. Please instruct the issuing bank to amend the L/C A.S.A.P. The L/C should be amended as follows:
1) Under field 31D, the date of expiry amends to “DATE 080731.”
2) Under field 42C, the tenor of draft is “AT SIGHT” instead of “AT 30 DAYS AFTER B/L DATE”.
3) Under field 42A, the drawee of draft is “ISSUING BANK” instead of “APPLICANT”.
4) Under field 43C, the latest date of shipment amends to 080716.
5) Under field 45A, the Art. No. amends to “H65”; Trade terms amends to “CIF”; Contract no. amends to ZZT08054.
6) Under field 46A, the amount insured in Insurance Policy is “110% OF INVOICE VALUE”not“120% OF INVOICE VALUE”.
7) Under field 46A, in Beneficiary’s Certificate clause, ONE ORIGINAL OF BILL OF LADING amends to ONE COPY OF BILL OF LADING
8) Under field 48, the period of presentation amends to “WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT.”
Thank you for your kind cooperation. Please see to it that L/C amendment reach us not later than June 20, 2008. Failing which we shall not be able to effect shipment.
Waiting for your reply soon.
Yours truly,
Yours sincerely,
Wang Min

3．改证后，张家港市天原钢制品有限公司共生产了40400千克黄铜管。上海天周有限公司于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 & Co.KG进口一台四色胶印机。2008年12月1日，王成收到Jebu GmbH & Co.KG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8443131300，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0.15%，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0.15%计；其他费用RMB¥3000。预期国内销售价格为RMB¥11 700 000/台，EUR= RMB¥9.9/10.0。请依据Jebu GmbH & Co.KG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%×0.15%）
=（795000+1000×2）÷（1-110%×0.15%）×10.0
=7983172.23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
=7983172.23×10%=798317.22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
=11700000÷(1+17%)×17%=1700000元/台
④银行手续费= 795000×0.15%×10.0=11925元/台
⑤进口费用=798317.22+1700000+11925+2000+3000+3000=2518242.22元/台
整理得，进口利润=国内销售价格-进口价格-进口费用
=11700000-7983172.23-2518242.22
=1198585.55元/台
预期销售利润率=进口利润÷国内销售价格=1198585.55÷11700000=10.24%

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 & Co.KG银行中国银行汉堡分行开来如下保函：
BANK OF CHINA, HAMBURG BRANCH
Rathausmarkt 5, 20095 Hamburg, Germany
L/G No. HB89065
Date: Dec.14, 2008
TO：Hangzhou Linfeng Printing Co.,Ltd
35 Yile Road, Hangzhou, China
Dear Sirs,
We hereby guarantee to pay you up to an aggregate amount of EUR156000（Say EURO DOLLARS One Hundred and Fifty Six Thousand Only）for account of Jebu GmbH & Co.KG, being 20% of Contract Amount as per Contract No. LF648 dated Dec.10, 2008 for the supply of one set Four Color Offset Press.
TERMS AND CONDITIONS:
Payment under this Guarantee is available against your statement certifying that the accountee has failed to comply with the contract terms and the following documents:
(i) if the a