09操作卷A答案.docVIP

一、出口报价核算与发盘操作题（共15分） 出口成本÷(1+17%)×5%＝444.60－19＝425.6元/出口利润444.60×20%＝88.92元/ ③国内00÷25÷8+ 444.60×6.93%×2÷12+ 444.60×5%＝35.365元/ 国外费0÷25÷8＝2.40欧元/ CFR＝实际成本+出口利润+出口费用 ＝(425.6+88.92+35.365) ÷10.60+2.40 ＝54.28欧元/ 解法二： 出口成本÷(1+17%)×5%＝444.60－19＝425.6元/出口利润444.60×20%＝88.92元/ ③ 国内00÷25÷8+ 444.60×6.93%×2÷12+ 444.60×5%＝35.365元/FOB＝(425.6+35.365+88.92) ÷10.60＝51.88欧元/ 国外运费0÷25÷8＝2.40欧元/ CFR＝FOB+F＝51.88+2.40＝54.28欧元/Dear Sir, Thanks for your inquiry on June 16，2008. Our offer is as follows： ①Name of goods: Bullet Proofing Tires Art. No.205/55R16, 205/60R15. ②Unit price: EUR54.28/pc CFR Hamburg. ③Quantity: Minimum Order Quantity is 100 pcs/article; the unit price in the total order quantity from 400pcs to 800pcs will be given 3% discount, the unit price in the total order quantity over 800pcs will be given 5% discount. ④Payment: By L/C at sight ⑤ Shipment: Order Quantity Time of Shipment Less than 400pcs within 45 days after the receipt of L/C From 400pcs to 800pcs Within 60 days after the receipt of L/C More than 800pcs within 75 days after the receipt of L/C This offer is valid subject to your reply here by June 27, 2008. Awaiting your early reply. Yours faithfully, Li Rong 二、签订出口合同操作题（共15分） Commodity Specification Quantity Unit Price Amount (1)Tires Art. No.205/55R16 Art. No.205/60R15 （2）3) CFR Hamburg EUR50.00/pc EUR50.00/pc （4） EUR10，000.00 Total 400pcs EUR20，000.00 Total Contract Value: （5） PACKING: （）TIME OF SHIPMENT : （7） within days after the receipt of L/C PORT OF LOADING AND DESTINATION: （8） Transshipment is（9） d partial shipment is（10） INSURANCE: Covered by the Buyer. TERMS OF PAYMENT: （11）By L/C at sight, reaching the seller before July 30, 2008 and remaining valid for negotiation in China for 15 days after shipment. 三、出口履约操作题（共20分） 1．2．（分）Dear Sir, We are pleasure to receive your L/C No. YU9870 issued by Bank of China, Hamburg Branch. But we find tha