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全国外经贸从业人员认证考试国际贸易业务员实务试卷2007年5月题目序号一二三四五六七总分核分人应得分数8101820201212100实际得分得分评卷人复核人一、流程题(共8分)请画出出口收汇核销的流程框图,并作简单说明得分评卷人复核人二、简述题(共10分)简述网络品牌建立和网址推广的重要性,并就中小外贸企业如何实施提出你的设想。得分评卷人复核人三、计算题(共18分)1运费计算(6分)时运进出口公司出口机器一批,共30箱,每箱重量0.75公吨,每箱的尺码为长110cm宽100cm高70cm。由上海装中国远洋运输公司轮船(班轮),经香港转船至苏丹港。已知:查阅货物分级表,该机器属于10级货,计算标准为WM;在中国香港航线费率表中查出10级货从上海运至香港的费率为26美元,香港中转费为14美元;再从香港红海航线费率表中查出10级货的费率为95美元;最后查附加费率表,了解到苏丹港要收港口拥挤附加费,费率为基本运费的9%。试计算A公司应付船公司多少运费?(注意:计算结果四舍五入,保留两位小数;有结果没过程不给分。)2成本核算(12分)广州京明进出口公司出口男式茄克衫1000打,对外报价为每件25美元FOBC3%广州,外商要求将价格改报为每件CIFC5%汉堡。已知运费为每箱1美元,2打为一箱,保险费为FOB价的0.8%,请问:(1)要维持出口销售外汇净收入不变,CIFC5%应改报为多少?(2)已知进货成本为117元人民币件,每件的商品流通费为进货成本的3%,出口退税为13元人民币件,该商品每件的出口销售盈亏率及换汇成本是多少?(USD1=RMB7.80)(注意:答案四舍五入,保留两位小数;有结果没过程不给分。)得分评卷人复核人四、选择填空题(阅读以下信用证,做选择填空。共20分)1信用证内容:Department: A SWT023B01 Sep/No: 004951Message Received On: 2006-05-l5/16:56:5015.03 16:3833062 BOCSH A CN*33062 BOCSH A CNXXXXXLOCAL TIME MON MAY 15 l6:09:20 2006TO: BANK OF CHINA, NINGBOSWIFT CODE: BKCHCNBJA300FROM: NATL AGRICULTURAL COOPERATIVE FEDN, SEOULTEST-KEY: SEE 72 FIELD(CAL FOR 116188)MUR: 000000000482161:MESSAGE-TYPE: 700 ISSUE OF A DOCUMENTARY CREDIT+27: SEQUENCE OF TOTAL1/1+40A: FORM OF DOCUMENTARY CREDIT IRREVOCABLE+20: DOCUMENTARY CREDIT NUMBER JC968509MU00158:3lC: DATE OF ISSUE 060515+31D: DATE AND PLACE OF EXPIRY 060715 CHINA+50: APPLICANT YFM INTERNATIONAL LIMITED NO. 90,MOSQUE ROAD, SEOUL, KOREA+59: BENEFICIARY NINGBO HAIZHOU CO., LTD.1125 YANCHANG ROADNINGBO CHINA+32B: CURRENCY CODE, AMOUNT: USD14400+41D: AVAILABLE WITH. BY. ANY BANKBY NEGOTIATION:42C: DRAFTS AT. 60DAYS AFTER SIGHT:42A: DRAWEE AMERICAN EXPRESS BANK LTD., NEW YORK:43P: PARTIAL SHIPMENTS NOT ALLOWED:43T: TRANSSHIPMENT NOT ALLOWED:44A: LOADING ON BOARD/DISPATCH/TAKING IN CHARGE AT/FROM. CHINA PORT:44B: FOR TRANSPORTATION TO. BUSAN KOREA:44C: LATEST DATE OF SHIPMENT 060708:45A: DESCRIPTION OF GOODS AND/OR SERVICES+TRADE TERMS: CIF BUSAN KOREA ORIGIN:CHINA + Sports JacketMY6158 720PCS:46A: DOCUMENTS REQUIRED+SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE+PACKING LIST IN QUADRUPLICATE SHOWING PIECE LENGTH PER PACKAGE+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO THE ORDER OF NATIONAL AGRICULTURAL COOPERATIVE FEDERATION MARKED FREIGHT PREPAID AND NOTIFY ACCOUNTEE+INSURANCE POLICY OR CERTIFICATE IN DUPLICATE, ENDORSED IN BLANK FOR 110PCT OF THE INVOICE VALUE, EXPRESSLY STIPULATING THAT CLAIMS ARE PAYABLE IN THE CURRENCY OF THE DRAFT, ALSO INDICATION A CLAIMS SETTLING AGENT IN KOREA AND INSURANCE MUST INCLUDING INSTITUTE CARGO CLAUSE: ALL RISKS, WAR RISKS AND SRCC+COPY OF FAX/TLX SENT TO APPLICANT ON SHIPMENT DATE ADVISING SHIPPING DETAILSADDITIONAL CONDITION:47A: +BILLS OF LADING ARE INDICATED NAME ADDRESS AND TELEPHONE NUMBER OF CARRYINGVESSELS AGENT AT PORT OF DESTINATION.:71B: CHARGES EXCEPT OTHERWISE STATED, ALL BANKING CHARGES OUTSIDE KOREA INCLUDING REIMBURSING BANKS CHARGES ARE FOR BENEFICIARYS ACCOUNT:48: PERIOD FOR PRESENTATION DOCUMENTS TO BE PRESENTED WITHIN 2l DAYS AFTER THE DATE OF SHIPMENT BUT IN ANY EVENTS WITHIN THE CREDIT VALIDITY+49: CONFIRMATION INSTRUCTIONS WITHOUT:53A: REIMBURSING BANK AMERICAN EXPRESS BANK LTD., NEW YORK:78: INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK+THIS CREDIT IS AVAILABLE AT SIGHT BASIS, WITH ACCEPTANCE COMM. AND DISCOUNT CHARGES FOR APPLICANTS ACCOUNT+PLS CLAIM REIMBURSEMENT BY FORWARDING BENEFICIARYS TIME DRAFT AND A COPY OF B/L TO THE REIMBURSING BANK+T/T REIMBURSEMENT NOT ALLOWED+ALL DOCUMENTS MUST BE FORWARDED IN TWO CONSECUTIVE LOTS BY INTL COURIER SERVICE TO THE FOLLOWING ADDRESS: NATIONAL AGRICULTURAL COOPERATIVE FEDERATION INTERNATIONAL BANKINGDEPARTMENT 75, l-KA, CHUNGJEDNG-RD, JUNG-KU, SEOUL, KOREA+THIS CREDIT IS SUBJECT TO UCP, ICC PUBLICATIONS NO.500 (1993 REVISION):72: SENDER TO RECEIVER INFORMATION TEST S70314WITH HANIL BANK, SEOULPLS CONTACT THEM FORTESTKEY VERIFICATION+END OF MESSAGE+33062 BOCSH A CN15-MAY-2006 at 16: 56 from EXTEL2根据信用证内容回答下列问题:(20分,每小题1分)(1)开证银行用( )的方式将信用证经过通知银行给受益人。A信开 B快邮 C电开(2)该信用证中规定汇票的付款期限为( )。A见票后60天 B提单月后60天 C出单日后60天(3)YFM INTERNATIONAL LIMITED是该信用证的( )。A卖方B开证申请人 C开证行(4)该信用证要求汇票上的付款人为( )。ABANK OF CHINA,NINGBOBNATL AGRICULTURAL COOPERATIVE FEDN,SEOULCAMERICAN EXPRESS BANK LTD.,NEW YORK(5)该信用证允许受益人使用的金额是( )。AUSD22422.00B. USD1440
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