08年外贸业务员考试真题答案操作实务卷A答案.docVIP

2008年全国外贸业务员培训认证考试 外贸业务操作实务试卷（卷）、进口磋商操作（分）（1分）=FOB+I+F=40000+ (200+2000)÷2=41100欧元/台（1分） （2）进口关税=进口关税完税价格×进口关税率=CIF×进口关税率=41100×8%=3288欧元/台（1分） （3）进口增值税=进口增值税完税价格×进口增值税率进口关税进口关税完税价格×进口增值税率×17%=7545.96欧元/台（1分） （4）进口总开支=进口价格+国外保费+国外运费+进口关税+进口增值税银行费用内陆运费其他费用000+ (200+2000)÷2+3288+7545.96+40000×0.15%〕×11 +(2000+4000+2000) ÷2（1分） =571933.56+4000=575933.56元/台（1分）＞570000元/台(1140000÷2) （1分） 该总金额不在沈阳嘉豪纺织品织造有限公司的。（分）、操作（分）1．（分）（分） 2．IRREVOCABLE DOCUMENTARY CREDIT APPLICATION TO: Agricultural Bank of China, Shenyang Branch Date: Apr. 1, 2008 （ ）Issue by airmail Credit No. （ ）With brief advice by teletransmission （）Issue by teletransmission Date and place of expiry （ ）Issue by express Applicant Beneficiary Shenyang Jiahao Fabric Weaving Co., Ltd. No. 23 Nanjing Rd. Shenyang, China（0.5分） ITMM Ltd. No. 19 Wang Hoi Rd. Kowloon Bay, Kowloon, Hong Kong（0.5分） Advising Bank Amount: EUR80 000.00（0.5分） Intesa Sanpaolo S.P.A., Hong Kong Branch, Hong Kong, SWIFT: IBSPHKHHXXXXN（0.5分） Say: Euro Eighty Thousand only（0.5分） Partial shipments Transshipment Credit available with any bank in Hong Kong（0.5分） （ ）allowed （）not allowed （ ）allowed （）not allowed By（ ）sight payment （ ）acceptance （）negotiation（ ）deferred payment at against the documents detailed herein （）and beneficiarys draft(s) for %（0.5分） of invoice value at 90 days after sight（0.5分） drawn on issuing bank （0.5分） Loading on board: Genoa, Italy（0.5分） not later than May 31, 2008（0.5分） For transportation to: Dalian, China（0.5分） （）FOB（ ）CFR（ ）CIF（ ）other terms Documents required: (marked with X) 1.（）Signed commercial invoice in copies indicating L/C No. and Contract No. JH08009 （0.5分） 2.（）Full set of clean on board Bills of Lading made out to order and blank endorsed, marked “freight [×] （0.5分） to collect / [ ]prepaid” notifying the applicant （0.5分） ?（ ）Airway bills/cargo receipt/copy of railway bills issued by showing “freight [　]to collect