2011年外贸业务操作实务试卷（B卷）参考答案一、进口磋商和签约操作（20分）1（13分）(1)CIF=390000.006.84=2667600元/套(1分)(2)进口费用：进口关税=进口关税的完税价格进口关税率(1分)=CIF进口关税率(1分)=26676005%=133380元/套(1分)进口增值税=进口增值税的完税价格进口增值税率(1分)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(1分)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分) =3393000(1+17%)17%=493000元/套(1分)进口费用=133380+493000+3000+1500+6500=637380元/套(1分)（3）整理得，进口利润=国内销售价格-进口价格CIF-进口费用(1分) =3393000-2667600-637380=88020元/套(1分)（4）预期销售利润率=进口利润国内销售价格(1分)=880203393000=2.59%(1分)2（7分）（1）The buyer will pay 20% contract value by T/T (1分)within 10 days after receiving the following documents: (1分) one original irrevocable unconditional standby L/C (1分)with 20% contract value issued by the sellers bank, (1分)pro forma invoice with 20% contract value; (1分)(2) The buyer will pay the balance by documentary credit at sight, (1分) reaching the seller within 20 days after the receipt of the above standby L/C. (1分)二、预付款操作（共15分）1（5分）该备用信用证在开证行指定账户收到USD78000预付款后开始生效。（2分）福建福安进出口有限公司凭陈述GASON M AND M PRECISION SYSTEMS CORPORATION违反NO. 2010012901US合约（1分）的签章（1分）书面文件（1分）向开证行支款：2 （10分）（每项0.5分）境 外 汇 款 申 请 书APPLICATION FOR FUNDS TRANSFERS (OVERSEAS)致： 日期To: BANK OF CHINA, FUJIAN BRANCH Date：FEB.5, 2010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 银行业务编号收电行/付款行（略）Receiver/Drawn onBank Transaction Ref. No.（略）32A 汇款币种及金额USD78000.00金 额 大 写Amount in WordsU.S.DOLLARS SEVENTY EIGHT THOUSAND ONLY.Currency & Inter-bank Settlement Amount其中现汇金额Amount FX账号Account No.购汇金额Amount of PurchaseUSD78000.00账号Account No.80020002700605302其他金额Amount of Others账号Account No.50a 汇款人名称及地址FUJIAN FUAN IMPORT AND EXPORT CO., LTD.99 YANGMIN ROAD, FUZHOU, CHINARemitters Name & Address对公组织机构代码Unit Code 3 5 3 6 9 6 0 3 4 5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 Individual54/56a收款银行之代理行FEDERAL RESERVE BANK,名称及地址Correspondent of Beneficiarys Banker Name & Address57a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Beneficiarys Bank Account No. Beneficiarys BankName & AddressMANTUS33INTM AND T BANK, BALTIMORE, MD, U.S.A.ABA 02200004659a 收款人名称及地址收款人账号Beneficiarys Account No. MT30908Y1290Beneficiarys Name & AddressGASON M AND M PRECISION SYSTEMS CORPORATION66 PARK ROAD, DAYTON, OH 45449, U.S.A.70汇款附言只限140个字位Not Exceeding 140 Characters71A国内外费用承担Remittance InformationSTANDBY LETTER OF CREDIT NO. SB-913370-0002.All Banks Charges If Any Are to Be Bone By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） 请选择: 预付货款Advance Payment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Applicants Signature银行签章Banks Signature购汇汇率（略）Rate 请按照贵行背页所列条款代办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Phone No. （略）核准人签字（略）Authorized Person日期（略）Date等值人民币RMB Equivalent（略）手续费（略）Commission电报费（略）Cable Charges合计（略）Total Charges支付费用方式（略）现金by Cash 支票by Check 账户from Account核印Sig.Ver（略）经办Maker（略）复核Checker（略）三、其他进口业务操作（共15分）1（6分）必须要报检（1分），因为采用木质包装。（2分）报检时需提供以下单据：入境货物报检单（1分）、报检委托书（1分）、出口商出具的已经木质包装处理和有IPPC标志的声明（1分）等。2（3分）不构成不符点（1分）。根据UCP600规定，若信用证未要求发票签章，则可以不签章。（2分）3（3分）“CERTIFICATE OF FINAL ACCEPTANCE”的中文翻译是交接验收单（2分）。它一般在进出口双方和最终用户进行设备安装、调试和正常运行后签署（1分）。4（3分）“LETTER OF GUARANTEE”的中文翻译是保函。（2分）它的期限是1年（1分）。四、出口报价核算与发盘操作（共20分）1 共11分KG-18Y的FOB价：出口退税额=采购成本（1+增值税率）出口退税率(1分)=23.40(1+17%)13%=2.6元/个(1分)出口成本=采购成本-出口退税额(1分)=23.40-2.6=20.8元/个(1分)国内费用=23.405%=1.17元/个(1分)预期出口利润=采购成本成本利润率(1分)=23.4010%=2.34元/个(1分)FOB=(20.8+1.17+2.34) 6.57=3.70美元/个(1分)KG-36Y的FOB价：5.55美元/个(1分)YF-90Y的FOB价：1.85美元/个(1分)YF-150Y的FOB价：3.70美元/个(1分)2 共9分Dear Sir,Thanks for your inquiry on Feb. 9，2011. Our offer is as follows：(1分)Commodity, Order Quantity and Unit Price.Commodity(1分)Wooden FenceArticle no. (1分)KG-18YKG-36YYF-90YYF-150YOrder Quantity(1分)720pcs1980pcs3870pcs4230pcsUnit Price(1分)FOB ShanghaiUSD3.70/pcUSD5.55/pcUSD1.85/pcUSD3.70/pcPacking：6 pc/ctn(1分)Payment: 30% contract value will be paid by T/T within 10 days after the contract date, the balance will be paid against the fax copy of B/L by T/T(1分)Delivery Time: within 30 days after the receipt of the down payment. (1分)This offer is valid subject to your reply here by Feb. 16, 2011. (1分)Awaiting