外贸业务操作实务试卷（B卷）（考试时间：2011年5月15日 下午2:004:30）得分评卷人复查人根据以下业务背景资料，回答相关问题。进口磋商和签约操作（共 20 分）题号-一-二二三四五六总分阅卷组长得分福建福安进出口有限公司（福州市阳民路99号）欲向美国此框贴“齿轮测量机图案此框尺寸为3.7cmX 5.7cmGason M and M Precision Systems Corporation （ 66 Park Road, Dayton, OH 45449, U.S.A.）进口 1 台 GA2000 齿轮测量机（Gear Inspection Machine）（见左图），销售到福建南平。2010年1月29日，双方 签订合同。单价为 USD.00/台，CIF厦门；装3个木板箱，用1个 40 HC运输；齿轮测量机的 H.S.CODE为，海关监管证件代码无， 进口关税税率为 5%，增值税税率为17%。1 经该公司外贸业务员金敏查询，厦门港报关和集港费用为 RM氐3000，由厦门到目的地南平的运费为RM氐1500,其他费用为RMET 6500;美元汇率按 USD1= RMB 6.81/6.84计；国内销售价 格为RMET .00/台。计算该笔业务的预期销售利润率。（计算过程中的数值要保留到小数点后3位，最后结果保留到小数点后2位。）（13 分）2.双方就支付条款达成如下协议：（1 ）买方在收到如下文件后 10天内向卖方电汇20% 的合同金额：卖方银行出具的合同金额20%的不可撤销无条件银行备用信用证原件一份、金额为合同金额 20%的形式发票一份；（2）余款采用即期跟单信用证方式支付，买方在收 到银行备用信用证后 20天内将信用证开到卖方。”你以外贸业务员金敏的身份，用英文书 写该支付条款。（7分）得分评卷人复查人（共 15 分）根据前面第一大题业务背景资料，回答相关问题。2010年2月3日，福建福安进出口有限公司收到Gason M and M Precision SystemsCorporation委托其银行开立的如下备用信用证：MT 700ISSUE OF A DOCUMENTARY CREDITSENDERMANTUS33INTM AND T BANK, BALTIMORE, MD, U.S.A.RECEIVERBKCHCNBJ720BANK OF CHINA, FUJIAN BRANCH, CHINASEQUENCE OF TOTAL27：1 / 1FORM OF DOC.40A:IRREVOCABLECREDITDOC. CREDIT20：SB-0002NUMBERDATE OF ISSUE31C：APP LI CABLE RULES40E：ISP LATEST VERSIONDATE AND PLACE OF31D：AT ISSUING BANK COUNTERSEXPIRY.APPLICANT50：GASON M AND M PRECISION SYSTEMS CORPORA TION66 PARK ROAD, DAYTON, OH 45449, U.S.A.BENEFICIARY59：FUJIAN FUAN IMPORT AND EXPORT CO., LTD.99 YANGMIN ROAD, FUZHOU, CHINA外贸业务操作实务试卷（B卷） 第#页（共12页）AMOUNT32B:USD78000.00MAXIMUM CREDIT39B:NOT EXCEEDINGAMOUNTAVAILABLE WITH/BY41A:MANTUS33INTBY PAYMENTDOCUMENTSREQUIRED46A:BENEFICIARY SIGNED STATEMENT THAT: GASON M AND MPRECISION SYSTEMS CORPORATION HAS FAILED TO FULFIL THEIRCONTRACTUAL AGREEMENTS UNDER CONTRACT NO. US FOR THE PURCHASE OF ONE SET GA2000 GEAR INSPECTION MACHINE, WE THEREFORE DEMAND PAYMENT IN THE AMOUNT OF USD(INSERT DRAWING AMOUNT), UNDER M AND T BANK, STANDBY LETTER OF CREDIT NO. SB-0002. ”CONDITION+ THIS LETTER OF CREDIT IS NOT AVAILABLE FOR DRAWING , IT WILL BECOME AVAILABLE FOR DRAWING UPON RECEIPT OF USD78000.00, PLEASE REMIT FUNDS THROUGH FEDERAL RESERVE BANK, ABA , ATTN: LETTER OF CREDIT DEPT. QUOTING OUR L/C NO. SB-0002.ADDITIONAL47A:+ PARTIAL DRAWINGS PERMITTED.+THIS LETTER OF CREDIT SETS FORTH IN FULL THE TERMS OF OUR UNDERTAKING AND SUCH UNDERTAKING SHALL NOT IN ANY WAY BE MODIFIED, AMENDED, OR AMPLIFIED BY REFERENCE TO ANY DOCUMENT(S), INSTRUMENT(S), CONTRACT(S) OR AGREEMENT(S) REFERRED TO HEREIN OR IN WHICH THIS LETTER OF CREDIT IS REFERRED TO OR IN WHICH THIS LETTER OF CREDIT RELATES, AND ANY SUCH REFERENCE SHALL NOT BE DEEMED TOINCORPORA TE HEREIN BY REFERENCE ANY DOUMENT(S), INSTRUMENT(S), CONTRACT(S) OR AGREEMENT(S).CHARGES71B: ALL BANKING CHARGES ARE FOR ACCOUNT OF APPLICANT.CONFIRMA TION49:WITHOUTINSTRUCTION1 该备用信用证何时开始生效？福建福安进出口有限公司凭何单据向开证行支款？（ 5分）2. 2010年2月5日，福建福安进出口有限公司向其开户行中国银行福建省分行办理普 通电汇手续。GASON M AND M PRECISION SYSTEMS CORPORATION 在 M AND T BANK 的账号为MT30908Y1290。福建福安进出口有限公司的组织机构代码为，用人民币购汇， 人民币账号为，银行费用由汇款人承担。请你填写以下境外汇款申请书。（有“略”处栏目考生无需填写。）（10分）境外汇款申请书APPLICATION FOR FUNDS TRANSFERS （OVERSEAS）致：日期To:Date：电汇T/T 票汇D/D 信汇M/T发报等级Priority电汇 Normal 电汇 Urgent申报号码 BOP Reporting No.（略） 20银行业务编号Transaction Ref. No.（略）收电行/付款行（略）Receiver/Drawn onBank -32A汇款币种及金额金额大写Amount in WordsCurrency & Inter-bank Settlement Amount苴/、中现汇金额Amount FX账号 Account No.购汇金额 Amount of Purchase账号 Account No.其他金额 Amount of Others账号 Account No.50a汇款人名称及地址ter Name & AddressRemitl对公组织机构代码 Unit Code 对私个人身份证号码Indivudual ID No.中国居民个人 Resident Individual中国非居民个人Non-Resident Individu54/56a收款银行之代理行Correspondent of nker Name & Address名称及地址Beneficiary s Ba57a收款人开户银行名称及地址收款人开户银行在其代理行账号Beneficiary Bank Account No.Beneficiary Bank Name & Address59a收款人名称及地址收款人账号 Beneficiary Account No.Beneficiary Name & Address70汇款附言只限140个字位Not Exceeding 140 Characters71A国内外费用承担ges If Any Are to Be Bone ByRemittance InformationAll Bank Char汇款人 OUR 收款人BEN 共同SHA收款人常驻国家（地区）名称及代码Beneficiary Resident Country/Region Name & Code （略）口请选择：预付货款 Advance Payments货到付款 Payment against Delivery 退款 Refund 其他 Others交易编码（略）BOP Transaction Code相应币种及金额（略）Currency & Amount交易附言（略）Transaction Remark是否为进口核销项下付款是否合同号发票号（略）外汇局批件/备案表号（略）报关单经营单位 代码（略）报关单号（略）报关单币种及总金额（略）本次核注金额（略）银行专用栏 For Bank Use Only申请人签章 ApplicantSignature银行签章 BankSignature购汇汇率（略）Rate 请按照贵行背页所列条款代办等值人民巾RMBEquivalent （略）以上汇款并进行申报Please effect the upwards remittance subject to the conditions overleaf申请人姓名Name of Applicant 刘英电话