07年6月操作务卷答案.docVIP

2007年全国外贸业务员培训认证考试 外贸业务操作实务试卷参考答案 一、寄样与发盘操作题（共30分） 1．王涛应以DHL快递方式把样品寄出，由ABC Co., Ltd承担寄样费。 ? 2．按20000个最低起订量作为出口报价核算的商品数量，设该商品出口报价为X美元/个； 太阳帽的CFR出口价格=出口成本+国内费用+国外运费+出口利润。 （1）核算出口成本 出口成本=采购成本-出口退税额 =采购成本-采购成本÷（1+增值税率）×出口退税率 =[6.3-6.3÷（1+17%）×13%]÷7.7295=0.7245美元/个 （2）核算国内费用 ①国内运费=￥500÷20000÷7.7295=0.0032美元/个 ②业务定额费=采购成本×业务定额费率=6.3×5%÷7.7295=0.0408美元/个 ③银行费用=出口价格×银行费用率=0.5%X ④垫款利息=采购成本×贷款年利率×垫款天数÷360 = 6.3×6.12%×30÷360÷7.7295 = 0.0042美元/个 ⑤其他费用=500÷20000÷7.7295=0.0032美元/个 ⑥国内费用=国内运费+业务定额费+银行费用+垫款利息+其他费用 =0.0032+0.0408+0.5%X+0.0042 +0.0032=0.0514+0.5%X （3）国外运费 因为，M=0.6×0.4×0.4=0.096（m3）＞W=0.018（MT） 所以，按体积作为运费的计量单位。 国外运费=0.096×18.75÷200=0.009美元/个。 （4）核算出口利润 出口利润=出口价格×销售利润率=15%X （5）出口报价=出口成本+国内费用+国外运费+出口利润 X=0.7245+（0.0514+0.5%X）+0.009+15%X 0.845X=0.7849 X=0.93美元/个 ? ? ? 3． Dear Sirs, ? Thanks for your inquiry on Mar. 12，2007. Our offer is as follows： ① Caps Style No. C123 Shell：100% cotton ② Packing：200pcs/ctn Size：60cm×40cm×40cm ③ Unit price: USD0.93/pc CFR Hamburg ④ Minimum Order Quantity:20000pcs ⑤ Payment: By L/C at sight ⑥ Shipment: To be effected within 45 days after receipt of the relevant L/C. ? ? This offer is valid subject to your reply here by Mar. 19, 2006. Awaiting your early reply. ? Yours truly, 王涛 ? 二、签订出口合同操作题（共20分） Commodity specification Quantity Unit price Amount (1) Caps Style No. C123 Shell： 100% cotton ? Blue White （2） ? ? 8000pcs 12000pcs （3） CFR HAMBURG AS PER INCOTERMS2000 USD0.85/pc USD0.85/pc （4） ? ? USD6800.00 USD10200.00 TOTAL 20000pcs ? USD17000.00 TOTAL CONTRACT VALUE: （5） U.S. DOLLARS SEVENTEEN THOUSAND ONLY. （6）More or Less Clause: More or less 3% of the quantity and the amount are allowed. PACKING: 20 pieces packed in one polybag, 10 polybags in one standard export carton. TIME OF SHIPMENT （7）Not later than May 15, 2007 PORT OF LOADING AND DESTINATION: （8）From Shanghai, China to Hamburg，Germany Transshipment is （9）allowed and partial shipment is （10）prohibited. INSURA