国际贸易实务试卷B卷参考答案09.12.docVIP

广东外语外贸大学国际经济贸易学院 《国际贸易实务2009-2010学年Ⅰ. Put T for true or F for false in the brackets at the end of each statement. ( 15% ) 1. T 2.F 3.F 4.F 5.T 6.F 7.F 8.F 9.T 10.F 11. T 12.T 13.F 14.F 15.F Ⅱ. Please choose the best answer from the following choices of each question. ( 20% ) 1.D 2.A 3.D 4.B 5.D 6.A 7.B 8.B 9.D 10.C Ⅲ. Calculation ( 25% ) 1. (1) We know that the volume of a case with goods is 42×28×25 cubic centimeters, and 42×28×25 cubic centimeters = 0.42×0.28×0.25 cubic meters＝0.0294 cubic metersAt the same time, we know that the gross weight of a case with goods is 0.2 Metric Ton. Because 0.2 (gross weight) is bigger than 0.0294 (volume) and the standard of calculating basic freight of the above goods is “W/M”, then we should calculate basic freight according to the gross weight of the goods. Therefore, the Freight =0.2×70×（1＋20％）＝16.80 USD per case And because the CFRC3% Kuwait price is USD 50.00 per case, then, the FOB Shanghai price = CFR－Freight = CFRC3%×(1-3%)-16.80 = 50×(1-3%)-16.80 = 31.7 USD per case I.e. this exporting Company should offer FOB Shanghai 31.7 USD per case to its customer with the same profit. (2) FOBC5%＝FOB/（1－5％）＝31.7/0.95 ≈ 33.37 USD per case So, the FOBC5% Shanghai 33.37 USD per case to its customer with the same profit. 2. The domestic purchasing price plus domestic total charges minus the export tax rebate is domestic cost of export. I.e. the total domestic cost = 50000 + 5600 －The revenue in RMB = foreign exchange earning × exchange rate = FOB × exchange rate =(CFR - Freight) × exchange rate =(9340 - 1000) × 7 =8340 × 7 = 58380 RMB So, the rate of profit = (revenue－ ÷ domestic cost × 100% = (58380－ ÷ 55000 × 100% ≈ 6.15% Ⅳ. Case Study (40%) 1. The Chinese exporter (seller) hasn’t breached