外貿(mào)業(yè)務(wù)員操作技能答案

1、試卷模一套項(xiàng)目一 Dear sirs, We learned from the internet that you are in great need of hardware tools , which just fall into our business scope. We writing to enter into business relations with you. Our company is has grown to be of the leadinies in Chain, specialized in exporting hardware tools. We have be

2、en ex porting the commodity of high quality and have enjoyed more and more markets in the world. Enclosed is our latest catalogue on home appliances, which may meet your demand. We can also produce according to your designated styles. You immediate attention will be highly appreciated. With best reg

3、ards.Yours sincerely,TIANJIN TIFERT IMP.&.EXP. CORP.,LTD.,CHINA ZHANG WEI 項(xiàng)目二1. 貨號(hào)：TC110 實(shí)際采購(gòu)成本=含稅近火成本-出口退稅率 =含稅進(jìn)貨成本/（1+增值稅率）*（1+增值稅率-出口退稅率） =117/（1+17%）*（1+17%-15%）=102元CIFC3=(104+3.4+16.5)/(1-110%*0.9%-3%-10%)/7.5=18.32$/set貨號(hào);TC120實(shí)際采購(gòu)成本=234/（1+17%）*（1+17%-15%）=204元/setCIFC3=（204+3.4+16.5）/（1-110

4、%*0.9%-3%-10%）/7.5=33.65$/set貨號(hào)130實(shí)際采購(gòu)成本=351/（1+17%）*（1+17%-15%）=306元CIFC3=（204+3.4+16.5）/（1-110%*0.9%-3%-10%）/7.5=48.98$/set貨號(hào);TC140實(shí)際采購(gòu)成本=468/（1+17%）*(1+17%-15%)=408元出口運(yùn)費(fèi); CIFC3=（408+3.4+16.5）/（1-110%*0.9%-3%-10%）/7.5=64.31$/set 項(xiàng)目三：Buyers : AMENLI COMPANY ,ETHJOPIASeller : TIANJIN TIFER(1)HARD WE

5、AR TOOLS (2) (3) CIFC3 (4） CIFC3 TC110 250se TC120 250se TC130 250se 12245.00USD TC140 250se 16077.50USD（5） to packed in cartons of 50 sets each. ( 7 ) TIAN JIN ( 8 ) ASEB 項(xiàng)目四： 1. 合理。本案中我方遭受了出口公司倉(cāng)庫(kù)發(fā)生雷擊火災(zāi)，致使一半左右小五金被燒毀。屬于不可抗力事件，我方可以不可抗力事故為由向?qū)Ψ教岢鲅悠诼男泻贤?，但不能解除合同?. 不合理。發(fā)生了不可抗力事故，將已備好的貨物一半左右被燒毀，這必然影響我方的

6、交貨時(shí)間。另外，不可抗力是一項(xiàng)免責(zé)條款?？擅獬馐懿豢煽沽κ鹿室环讲荒苋缙诼募s的責(zé)任。埃方應(yīng)考慮實(shí)際情況同意我方延期履行合同。因此埃方的索賠要求是不合理的。 試卷十項(xiàng)目一：1、答案：通過(guò)商會(huì)的推薦，我們獲悉貴公司的名稱和地址。我方專營(yíng)絲綢襯衣的出口業(yè)務(wù)，希望能在互惠互利的基礎(chǔ)上與貴公司建立業(yè)務(wù)關(guān)系，為使貴方對(duì)我方產(chǎn)品有個(gè)大概的了解。我們將單獨(dú)郵寄一份產(chǎn)品目錄及宣傳冊(cè)供你方參考。如果貴方對(duì)目錄中的任何產(chǎn)品感興趣向我方詢盤(pán)，我方將盡早發(fā)盤(pán)。2、舉例至少三種以上建立業(yè)務(wù)往來(lái)的途徑：商會(huì)、網(wǎng)絡(luò)、交易會(huì)、新聞、報(bào)紙等。項(xiàng)目二：實(shí)際采購(gòu)成本=含稅進(jìn)貨成本-出口退稅 =含稅進(jìn)貨成本/（1+增值稅率）/（1+

7、增值稅率-出口退稅率）國(guó)內(nèi)費(fèi)用=3+（12000項(xiàng)目三：Name or commodity specificationQuantityquantityTotal AmountSLLK SHIRT6000DOZSUSD12.68USD76(5)To be packed in cartons of 60 dozens each(6)During December, 2010(7)Xiamen(8)Los Angeles (9) To be covered by the for 110% of total invoice value against all risks and war risked

8、as per the ocean marine cargo clause of pick. Dated Jan. st, 1981By 100% inevitable L/C payable at sight The Buyers: BG CORP., LTD the Sellers: CHANGSHA XZNMIN EMP. &EXP CORP., LTD項(xiàng)目四：答：銀行的拒付有道理，因?yàn)樘釂魏灠l(fā)日為2010年11月10日，提單日后21天內(nèi)交單，最遲交單日應(yīng)為2010年12月1日，而不是12月4日.第十一套項(xiàng)目一：Hsia Corporation january302011Do81-665-

9、43-3366Fax-E-mailDear Sir:We learned from the internet that you are seeking four Chinese wooden fences Our company is has grown to one of the lading Imp. &. Exp companies in china, specialized in exporting wooden fence. We have been exporting the commodity of high quality and have enjoyed more marke

10、ts in the world Enclosed is our later catalog for your reface, which may meet your demand we can also produce according to your designated styles Your immediate attention will be highly appreciated with best regards Zhejiang yuesheng Imp. &. Exp co .Ltd項(xiàng)目2實(shí)際采購(gòu)成本=P采購(gòu)價(jià)格-退稅收入退稅收入=P采購(gòu)/(1+增值稅)*退稅率KG-18Y實(shí)

11、際采購(gòu)成本：元出口報(bào)價(jià)：（）/（1-10%）7=3.69$pcsKG-36Y實(shí)際采購(gòu)成出口報(bào)價(jià)：31.2+1.56/6.5=5.54$/pcsKG-90Y實(shí)際采購(gòu)成本=11.7-11.7/（1+17%）*3%=10.4元 國(guó)內(nèi)費(fèi)用=10.4*5%=FOBC3=(10.4+0.52)/(1-10%)/6.57=$/PcSKG-150實(shí)際采購(gòu)成本=23.40-23.40/（1+17%）*13%=國(guó)內(nèi)費(fèi)用=20.8*5%=FOBC3=（20.8+1.04）/91-10%)/6.57=3.69$/PcS項(xiàng)目三（1）wooden Fence Kct-18Y Kct-36Y YF-90Y YF-150Y（

12、2）720pcs 1980pcs 3870pcs 4230pcs (3）FOB (4) 10890.00USD 15228.00USD (5) 18000pcs 35676.00USD(6) ART. NO KCT-18Y & NO.KCT-36Y & NO-90Y & NO-150Y to packed in cantors of 6pcs each (7) Delivery 30dags after receiving the advance payment(8)from china shanghai to Osaka japan (9) not allowed(10) not allow

13、ed(11) 20% of contract vale payable by T/T within 10 days after the contract date, the remarking payable against the fax copy of B/L by T/T 項(xiàng)目四答。1開(kāi)證行這樣做是合理的，2原因信用證是一種自足文件，不依附貿(mào)易合同。L/C是根據(jù)合同開(kāi)立，一旦開(kāi)方就成為獨(dú)立于合同以外的自足文件，即便信用證援引該合同條款或內(nèi)容，銀行也與該合同無(wú)關(guān)而不受其約束。買(mǎi)賣(mài)合同只對(duì)進(jìn)出口雙方有約束力，L/C是開(kāi)證行與受益人的契約。其次信用證處理的是單據(jù)，而不是貨物。UCP600第5條

14、：銀行處理是單據(jù)，而不是單據(jù)涉及到的貨物。服務(wù)。履約行為只要單據(jù)相符。開(kāi)證行就應(yīng)承擔(dān)付款。承擔(dān)或漢付責(zé)任。即使收到貨物不符合合同規(guī)定，也只能由開(kāi)證人根據(jù)合同向有關(guān)方面索賠。所以。開(kāi)證行這樣做是合理的。，外貿(mào)業(yè)務(wù)操作技能試卷（十二）項(xiàng)目二：CIF=(139.4065+5.369+2.778)/(1110%*0.5%10%)/6.945=23.75$/(件)pc項(xiàng)目三：Buyers: Landed CompanySellers: Hunan Textile Imp. &. Exp .CORP(1) Lady Jacket N9903(2) 2000PCS(3) (4) 44600.00USD(5)

15、 THE LADY JACKET TO PACKED IN CARTONS OF 10PCS IN EACH.ONE 20”FCL FOR 200 CARTONS(6) ONE MONTH AFTER RECEIVING THE L/C(7) SHANGHAI(8) NEW YORK(10)BY 100% IRREVOCABLE L/C PAYABLE AT SIGHT, OPEN TO THE BUYER”S REQUIRMENT BY JUNE 20,2008, AGAINST DOCUMENTS PRESENTED WITHIN 15DAYS AFTER THE DATE OF SHIP

16、MENT.項(xiàng)目四：答：（1）我方拒絕開(kāi)證有理由。發(fā)電傳列有“以簽訂確認(rèn)書(shū)為準(zhǔn)”交書(shū)面合同草稿，我方尚未答復(fù)，再次說(shuō)明合同成立的條件不具備。C合同既未成立，外商催我方開(kāi)證，理應(yīng)拒絕。試卷十三項(xiàng)目一出口退稅額出口成本=58.5-2.5=56元/付預(yù)期出口利FOB TianjCFR Dubai項(xiàng)目二Dear Jan,Thanks for your inquiry on Sep. 3, 2007. Our offer is as follows:jCommodity: Door Handle Artic0kPacking: one pair packed in a foam bag, then in

17、an inner box, 20 inner boxes per cartonlUnit priceTianjin UAEmQuantity: 9000 pairnPayment: By D/D at sightoShipment: To be effected within 30 days after the contract dateThis after is valid subject to your reply here by Sep. 10, 2007.A waiting your early reply.Yours faithfully,項(xiàng)目三(1) Door Handle (2)

18、9000 pairs (3)CFR Dubai UAE (4) CFR Dubai UAEArtic0 9000 pairs USD79(5)SAY US DOLLARS SEVENTY NINE THOUSAND TWO HUNDRED ONLY.(6)More or less 1% of the quantity and the amount are allowed.(7)Not later than Oct. 18, 2007(8)From Tianjin China to Dubai, UAE(9)not allowed(10)20% of contract value payable

19、 by T/T within 10 days after the contract date, the remaining payable by D/P at sight.項(xiàng)目四： 1. 合理。本案中天津興發(fā)進(jìn)出口公司倉(cāng)庫(kù)發(fā)生雷擊火災(zāi)，致使一半左右小五金被燒毀。屬于不可抗力事件，我方可以不可抗力事故為由向?qū)Ψ教岢鲅悠诼男泻贤螅荒芙獬贤?. 不合理。發(fā)生了不可抗力事故，將已備好的貨物一半左右被燒毀，這必然影響我方的交貨時(shí)間。另外，不可抗力是一項(xiàng)免責(zé)條款?？擅獬馐懿豢煽沽κ鹿室环讲荒苋缙诼募s的責(zé)任。對(duì)方應(yīng)考慮實(shí)際情況同意我方延期履行合同。因此對(duì)方的索賠要求是不合理的。 試卷十四項(xiàng)目一

20、：客戶開(kāi)發(fā)出口退稅額國(guó)內(nèi)費(fèi)用=國(guó)內(nèi)運(yùn)費(fèi)+其他所有國(guó)內(nèi)費(fèi)用每1美元每月扣減6分人民幣 6*3=18分USD=RMB66.808（6.988-0.18）FOB Xiamen=出口成本+國(guó)內(nèi)費(fèi)用+出口利潤(rùn)C(jī)RF Vancouver項(xiàng)目二：交易磋商Dear Anne：Thanks for your inquiry on Apr. 8, 2008. Our offer is as follows:1. Pac Boots Style No. NM10482. Packing: packed in 1 pair/box, then 6 boxes/carton 3. Unit Price: USD14.5

21、4/pair FOB Xiamen USD15.84/pair CFR Vancouver, Canada4. Minimum Order Quantity: 1200 pairs5. Payment：by T/T against the fax of B/L6. Shipment: within 60 days after the contract late.This offer is valid subject to your reply here before Apr. 15, 2008.Awaiting your early reply.Best wishes,Zhao ping項(xiàng)目三

22、：簽訂合同1. Pac Boots Style No. NM10482. 4800 pairs3. CFR Vancouver, Canada USD15.50/pair4. USD745. rs seventy four thousand four hundred only6. packed in 1 pair/box, then 6 boxes/carton7. within 90 days after receiving the 30% of contract value by T/T in advance8. Xiamen, China9. Vancouver, Canada10. a

23、llowed項(xiàng)目四：交易爭(zhēng)議處理1. 不一樣。重量單，列明每件貨物的毛凈重。商品凈重檢驗(yàn)證書(shū)書(shū)由商檢機(jī)構(gòu)簽發(fā)的關(guān)于貨物重量的公證文件，而重量單為發(fā)貨人鎖出具的貨物重量說(shuō)明文件，二者不同。2. 信用證中要求賣(mài)方提供商品凈重檢驗(yàn)證書(shū)，而議付行誤以為重量單即商品凈重檢驗(yàn)證書(shū)，則議付行無(wú)須為此過(guò)失承擔(dān)責(zé)任。按UCP600，開(kāi)證行有權(quán)對(duì)議付行拒付，而議付行可向出口商追索押匯款項(xiàng)。（ 十五 ）項(xiàng)目一：1. 出口報(bào)價(jià): 出口退稅=C采/（1+增值稅稅率）*出口退說(shuō)額 =444.60/（1+17%)*5%=19元/條 出口成本=采購(gòu)成本-出口退稅額 預(yù)期出口利潤(rùn)=采購(gòu)成本*成本利潤(rùn)率項(xiàng)目二： Dear Sir

24、s: Thanks for your inquiry on June 16, 2008. Our offer is as follows:t proofing tires,205/60R15 2.Unit price: EUR53.02/pc CIF Hamburgum Order Quantity is 100pcs/article :the unit price in the total order quantity from 400pcs to 800pcs will be given 3%discount ,the unit price in the total order quant

25、ity from800pcs will be given 5%discount.ng: one piece per polybaynt: by L/C at sight ent: Order Quantity Time of shipment Less than 400pcs with in 45 days after the receipt of L/C From 400pcs to 800pcs with in 60 days after the receipt of L/C More than 800pcs with in 75 days after the receipt of L/C

26、This offer is valid subject to your reply here by June 27.2008. Awaiting your early reply.Yours faithfully Li Rong項(xiàng)目三;(1) Bullet Proofing Tires (2) (3)CFR Hamburg Germany (4) 200pcs EUR50.00/pc 200pcs EUR50.00/pc(5) SAY EURO DOLLARS TWENTY THOURAND ONLY(6) 8 pieces per wooden cases (7) With in 45 da

27、ys after the receipt of L/C(8) From shanghai,china to hamburg,Germany (9) Allowed(10) Not allowed 項(xiàng)目四：1. 最遲裝運(yùn)日期-信用證后45天2. 信用證的有效期-最遲裝運(yùn)日期后15天3. 付款方式-議付4. 匯票的付款期限-即期5. 禁止轉(zhuǎn)運(yùn)-允許轉(zhuǎn)運(yùn)6. 運(yùn)費(fèi)到付FREIGHT COLLECT-FREIGHT PREPAID7. 保險(xiǎn)加成-110%8. 受益人證明要求1份正本B/L直接寄至開(kāi)證申請(qǐng)人不合理-寄副本提單9. 交單期錯(cuò)誤-裝運(yùn)日期后15天內(nèi)交單 十六套試卷項(xiàng)目一:V100331/2英

28、寸設(shè)采購(gòu)成本為X（1） 核算出口退稅額=X/（1+17%）（2） 出口費(fèi)用國(guó)內(nèi)=XF國(guó)外=304/17280=0.007$/set(3) 出口利潤(rùn)=X(4) C采購(gòu)=出口成本+出口退稅額=出口價(jià)格-出口利潤(rùn)-出口費(fèi)用+出口退稅額國(guó)外還價(jià) 預(yù)期采購(gòu)成本 元/setk F國(guó)外=30*0.968*4/9600=0.012$/setlF國(guó)外=30*0.968*4/3840=0.03$/set項(xiàng)目二：Dear Mr. Duncan Thanks for your e-mail of September 9, 2008. Since we want to be your trade partner and

29、 remain a good relationship with you.We agree to reduce the price as follows:Commodity size Quantity Unit price (usd/set ) Set CFR HAMBURGForged Brass Ball valves 1/2 17280ArticFull Port, Nicked Plated, BSP Threa Total 30720Payment:20% of contract value will be paid by T/T within 15days after 15days

30、 the contract date ,80% of contract value will be paid against the fax of B/L by T/T.Shipment: within 45 days after receipt of 20% of contract value This offer is valid subject to your reply here before September 16,2008Best regards Sincerely yours,Ye Conghua項(xiàng)目三：（1）Forged Brass Ball valves Article3.

31、 Full Port Nicked Plated, BSP Thread 1/2 inch 1inch 1-1/2 inch(2)17280 sets 9600sets 3840 sets(3) CFR SOUTHAMPTON(4)USD19 USD23 USD19TATAL: 30720SETS USD61(5) USD SIXTY ONE THOUSAND SIX HUNDRED THIRTY TWO ONLY(6) Packed in carton, then in wooden pallet(7) Within 45 days after receipt of 20% of contr

32、act value(8) From shanghai, China to Southampton U.K.(9) Allowed(10) Not allowed 項(xiàng)目四：（1）收貨人-to the order of the shipper (2)FREIGHT COLLECT-FREIGHT PREPAND (3)毛重-9380KGS (4)缺少已裝船批注（ 十七 ） 項(xiàng)目一出口退稅額出口成本=58.5-2.5=56元/付預(yù)期出口利FOB TianjCFR Dubai項(xiàng)目二Dear Jan,Thanks for your inquiry on Sep. 3, 2007. Our offer i

33、s as follows:jCommodity: Door Handle Artic0kPacking: one pair packed in a foam bag, then in an inner box, 20 inner boxes per cartonlUnit priceTianjin UAEmQuantity: 9000 pairnPayment: By D/D at sightoShipment: To be effected within 30 days after the contract dateThis after is valid subject to your re

34、ply here by Sep. 10, 2007.A waiting your early reply.Yours faithfully,項(xiàng)目三(2) Door Handle (2)9000 pairs (3)CFR Dubai UAE (4) CFR Dubai UAEArtic0 9000 pairs USD79(5)SAY US DOLLARS SEVENTY NINE THOUSAND TWO HUNDRED ONLY.(6)More or less 1% of the quantity and the amount are allowed.(7)Not later than Oct

35、. 18, 2007(8)From Tianjin China to Dubai, UAE(9)not allowed(10)20% of contract value payable by T/T within 10 days after the contract date, the remaining payable by D/P at sight.項(xiàng)目四：1. 不違背。UCP600，數(shù)量前加“大約”，允許數(shù)量有10%以內(nèi)的增減。該信用證規(guī)定商品數(shù)量為大約9000雙鞋子，因此9200雙鞋子是在允許增減的數(shù)量范圍內(nèi)。2. 最遲在2008年2月5日交單。因?yàn)長(zhǎng)/C沒(méi)有規(guī)定交單期，UCP600交

36、單期為裝運(yùn)后的21天內(nèi)，但不遲于信用證有效期。廣州幸福公司可獲得即期議付，因?yàn)樵撔庞米C屬于假遠(yuǎn)期信用證。試卷十八項(xiàng)目二C實(shí)際=36000-36000/(1+17%)*15% =31384.62元/TCIF= 31384 /項(xiàng)目三(1) STEELS (2)26T (3)CIF LOSANGELES (4) CIF LOSANGELESQ235 USD5858.92 USD15(5)Steel centralized packing, in stalled a 20 FCL(6)December, 2009(7)Shanghai, China(8)LosAngeles, USA(9)to be

37、covered by the seller for 110% of total invoice value all risks and war risks(10)By L/C at sight項(xiàng)目四司繼續(xù)履行合同含義：是指合同簽訂之后，不是由于當(dāng)事人過(guò)失或疏忽，而是由于發(fā)生了當(dāng)事人所不能預(yù)見(jiàn)，無(wú)法避免和無(wú)法預(yù)防的意外事故，以致不能履行或如期履行合同，遭意外事故的一方可以免除履行合同的責(zé)任或延期履行合同，另一方無(wú)權(quán)要求損害賠償。3.結(jié)合案例，VERIZON COMPANY 是由于該產(chǎn)品的國(guó)際行情下跌而要求撤約。但國(guó)際行情下跌不屬于不可抗力范疇，是正常的商業(yè)風(fēng)險(xiǎn)。我方不同意撤約，堅(jiān)持對(duì)方履行合同。

38、試卷十九項(xiàng)目一 We learned from the China Light Industry Import &Export Corporation that you are seeking for Microwave of Chinese. (開(kāi)頭)項(xiàng)目二實(shí)際采購(gòu)成國(guó)內(nèi)費(fèi)用=（5*5+3*5+2000+250+100+1000+1500）/5 =21890F國(guó)外=2500*8/500=40元/setCIFC3=（854.701+9.78+40）/(1-110%*0.9%-10%-3%)/8=131.54$/set項(xiàng)目三（1）Triangle Brand Microwave (2)500 （3）CIFC3 NEW YORK USD12 (4)USD61 (5)Eac