题目序号

一

二

三

四

五

总分

核分人

应得分数

32

20

10

12

26

100

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实际得分

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得分

评卷人

复核人

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一、计算题（共32分）

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1．运费计算（12分）

A公司向巴黎某进口商出口自行车100箱，每箱壹件，每箱体积是20cm×50cm×120cm, 每箱重量是25千克，计收运费的标准为M，基本运费为每运费吨280HKD，另加收转船附加费20%，港口拥挤费10%。

请根据以上信息计算该批商品的运费。

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2．出口价格核算（20分）

（1）核算依据

品名：Silk quilt

Style:Pattern

Technics:Stitching

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计量单位：

条

包装：

纸箱

包装方式：

1pc/inner box,4pc/carton

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每个纸箱尺码：

54cm（长）

51cm（宽）

33cm（高）

每个纸箱

毛重/净重：

G.W.:15kg

N.W.: 13kg

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报价数量

200条

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核算数据

??? 采购成本：300元人民币／条（含增值税）

??? 出口费用（只）：

单位商品出口的包干费约为：￥3.50

????????????? 件杂货／拼箱海运费率为：（计费标准“M/ W”）U S＄60.00（每运费吨）

????????????? 出口定额费率为：（按采购成本计）3.50％

????????????? 垫款周期为：30天

????????????? 银行贷款年利率为：（1年按360天计）8.00％

????????????? 海运货物保险费率为：0.70 ％

????????????? 投保加成率为：10.00％

???????? ?????增值税率为：17.00％

????????????? 出口退税率为：15.00％

????????????? 国外客户的佣金为：（按报价计）3.00％

????????????? 银行手续费率为：（按报价计）0.35％

????????????? 汇率为：（1美元兑换人民币）￥6.80

????????????? 预期利润：销售利润率为：10.00％

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（2）计算要求：每一步计算都保留4位小数，且四舍五入。计算的每一步都填在下列表中。FOB报价、CFR报价和CIF报价均为美元/条。

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计算项目

计算过程

计算结果

单位

货物总体积

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货物总毛重

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实际成本

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退税收入

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贷款利息

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海洋运费

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海运保险费

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出口业务定额费

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包干费

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FOB报价

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CFR报价

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CIF报价

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得分

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复核人

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二、单证制作题（共20分）

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缮制加工贸易料件进口合同

（1）制作依据

1． 买方：上海飞马进出口有限公司

The Buyer：SHANGHAI FLYING HORSE IMP. & EXP.CO., LTD

2． 卖方：

The Seller：KNIT CREATIO CO., LTD

Address：406-1, KAMITAKAOKA MIKI-CHO, KITAGUN, OSAKA JAPAN

3． 合同编号

CONTRACT NO：08JH038996

4． 签约日期

SIGNED DATE：Feb.,28.2009

5． 传真

FAX：0086-021-63447188

6． 商品名称及规格、生产国别、制造工厂及包装

??? Name of Commodity and Specification, Country of Origin, Manufacturers & packing

(1).100%POLYESTFR FABRIC 染色其纯聚酯非变形长丝布

(2).100%POLYESTFR FABRIC 染色其纯聚酯非变形长丝布

7． 数量/单价

Quantity：/ Unit Price：CFR SHANGHAI (1)26000 米 USD1.3000;(2)20000 米,USD1.5000

8. 装运期限

Time of Shipment: LATEST DATE OF SHIPMENT Mar.,18.2009

9. 装运港

Port of Loading: OSAKA PORT

10. 目的港

Port of Destination：SHANGHAI PORT

11. 分批装运

??? Partial Shipment: NOT ALLOWED

12. 转船

??? Transshipment: NOT ALLOWED

13. 付款条件

Terms of Payment: T/T

14. 运输标志

Shipping Marks:

15. 保险

??? Insurance：TO BE EFFECTED BY THE BUYERS

（2）请根据制作依据提供的素材完成下列加工贸易料件进口合同。

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合同

CONTRACT

上海市衡山路255号邮政编码200003

NO.255 HENGSHAN ROAD.SHANAGHI,CHINA

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合同号码：

CONTRACT NO.:

上海?? 日期

SHANGHAI,DATE：

传真：

FAX：0086-21-63447188

买???? 方：

The Buyer:?

卖???? 方：

The Seller:

兹经买卖双方同意按照以下条款由买方购进卖方售出以下商品：

This Contract is made by and between the Buyers and the Sellers, where by the Buyers agree to buy, and the Sellers agree to sell the under-mentioned good subject to the terms and conditions as stipulated hereinafter:

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(1)商品名称及规格、生产国别、制造工厂及包装

Name of Commodity and Specification，Country of Origin,

Manufacturers & Packing

(2)数量

Quantity

(3)单价

Unit Price

(4)总价

Total Amount

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TOTAL

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(5) 装运期限：

Time of Shipment:

(6) 装运港：

Port of Loading:?

(7) 目的港：

Port of Destination:

(8) 分批装运：

??? Partial Shipment:

(9) 转船：

??? Transshipment:

(10) 付款条件：

Terms of Payment:

(11) 运输标志：

Shipping Marks:??

(12) 保险：TO BE EFFECTED BY THE BUYERS

??? Insurance: ?The Seller should cover insurance for??????of the total invoice value against All Risks as per Ocean Marine Cargo Clauses of PICC dated 1/1/1981.

(13) 仲裁

??? Arbitration: All disputes arising from the execution of, or in connection with this Sales Confirmation, shall be settled amicably through friendly negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic and Trade Arbitration Commission, Shanghai Commission for arbitration in accordance with Rules of Arbitration of China International Economic and Trade Arbitration Commission. The award made by the Commission should be accepted as final and binding upon both parties.????

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REMARKS:

买方须于???? 年? ?月? ?日前开出本批交易的信用证（或通知销售方进口许可证号码）。否则，销售方有权不经过通知取消本确认书，或向买方提出索赔。

The Buyer shall establish the covering Letter of Credit (or notify the Import License Number) before???????, falling which the Seller reserves the right to rescind without further notice, or to accept whole or any part of this Sales Confirmation non-fulfilled by the Buyer, or, to lodge claim for direct losses sustained, if any.

凡以CIF条件成交的业务，保额为发票价的???? ，投保险别以售货确认书中所开列的为限，买方如果要求增加保额或保险范围，应于装船前经卖方同意，因此而增加的保险费由买方负责。

For transactions conclude on CIF basis, it is understood that the insurance amount will be for?????of the invoice value against the risks specified in Sales Confirmation. If additional insurance amount or coverage is required, the buyer must have consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.

品质/数量异议：如买方提出索赔，凡属品质异议,须于货到目的口岸之60 日内提出。凡属数量异议，须于货到目的口岸之30日内提出，对所装货物所提任何异议属于保险公司、轮船公司等其他有关运输或邮递机构的责任范畴，卖方不负任何责任。

QUALITY,/QUANTITY DISCRFPANCY: In case of quality discrepancy, claim should be filed by the Buyer within 60 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within:30 days after the arrival of the goods at port of destination. It is understood that the seller shall not he liable for any discrepancy of the goods shipped due to causes for which the Insurance Company, Shipped Company other transportation organization/or Post Office are liable.

本确认书内所述全部或部分商品，如因人力不可抗拒的原因，以致不能履约或延迟交货，卖方概不负责。

The Seller shall not be held liable for failure of delay in delivery of the entire lot or a portion of the goods under this Sales Confirmation in consequence of any Force Majeure incidents.

买方在开给卖方的信用证上请填注本确认书号码。

The Buyer is requested always to quote THE NUMBER OF THIS SALES CONFIRMATION in the Letter of Credit to be opened in favour of the Seller.

??? 买方收到本售货确认书后请立即签回一份，如买方对本确认书有异议，应于收到后五天内提出，否则认为买方已同意接受本确认书所规定的各项条款。

The buyer is requested to sign and return one copy of the Sales Confirmation immediately after the receipt of same, Objection, if any, should be raised by the Buyer within five days after the receipt of this Sales Confirmation, in the absence of which it is understood that the Buyer has accepted the terms and condition of the Sales Confirmation.

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买? 方：上海飞马进出口有限公司????????????? 卖? 方：

THE BUYER? SHANGHAI FLYING HORSE?????? THE SELLER：KNIT CREATIO CO.,LTD

IMP. & EXP.CO.,LTD???

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评卷人

复核人

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三、改错题（共10分）

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根据销售合同审核信用证，将信用证存在的问题以及如何修改填入表格中。

（1）????销售合同

陕西希望贸易进出口有限公司

SHAANXI HOPE TRADE CO., LTD.

?????????????????? NO.86 DALIAN ROAD, XIAN SHAANXI PROVINCE CHINA

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???????????????????????? ????????????售?货?确?认?书??????????? ?编号: SC0801260

Tel:0086-0575-85083376?? ????SALES CONFIRMATION ?????????????????No.??

Fax:0086-0575-85083378?????????????????????????????????????????日期: Dec.,1,2008

?????????????????????????????????????????????????????????????????????????? Date

TO Messrs:

??? SUZUKINO SHAJ CO., LTD.

??? 677-3 HIGASHITAKAGI, TAGAGISE-CHO, SAGA-CITY,

??? SAGA JAPAN

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谨启者： 兹确认授予你方下列货品，其成交条款如下：

Dear Sirs : We hereby confirm having sold to you the following goods on the terms and conditions as specified below:

(1)货物名称及规格

NAME OF COMMODITY AND SPECIFICATION

(2)数量

QUANTITY

(3)单价

UNIT PRICE

(4)总价

AMOUNT

???????????????

??? GARDEN SHOES

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7060PRS

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FOB DALIAN

USD3.20

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USD22592.00

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TOTAL

USD22592.00

TOTAL AMOUNT IN WORDS:SAY US DOLLARS TWENTY TWO THOUSAND FILE HUNDRED AND NINETY TWO ONLY

(5) 装运期限：

TIME OF SHIPMENT: ?SHIPMENT TO BE EFFECTED BEFORE MAR.5,2009

(6) 装运港：

PORT OF LOADING:?? DALIAN CHINA

(7) 目的港：

PORT OF DESTINATION：OSAKA JAPAN

(8) 分批装运：

PARTIAL SHIPMENTS: ALLOWED

(9) 转船：

TRANSSHIPMENT: ALLOWED

(10) 付款条件：

TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALID FOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.

(11)? 保险：

INSURANCE: TO BE EFFECTED BY BUYER.

(12) REMARKS: 10% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOWED.

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Confirmed by：

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买?? 方?? 佐藤月升?????????? ???????????????????卖??? 方??? 盛子曲

THE BUYER?????????????????????????????????????????? THE SELLER

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（2）信用证

SEQUENCE OF TOTAL ???*27????????? :1/1

FORM OF DOCUMENTARY CREDIT?????*40A ?????????:IRREVOCABLE

DOCUMENTARY CREDIT NUMBER ??????*20 ??????????:LC-78900860

DATE OF ISSUE ???????*31C???????? :090109

APPLICABLE RULES???? *40E???????? :UCP LATEST VERSION

DATE AND PLACE OF EXPIRY??????? *31D ????????:090320 AT THE NEGOTIATION BANK

APPLICANT ???????????*50????????? :SHAANXI HOPE TRADE CO., LTD.

????????????? ?????????????????????NO.86 DALIAN ROAD, XIAN SHAANXI PROVINCE CHINA

BENEFICIARY ?????????*59 ?????????:SUZUKINO SHAJ CO., LTD.

?????????????????????????????????? 677-3 HIGASHITAKAGI, TAGAGISE-CHO, SAGA-CITY,

?????????????????????????????????? SAGA JAPAN

CURRENCY CODE, AMOUNT?????????? *32B ????????:EUR22900,00

PERCENTAGE CREDIT AMOUNT TOLERANCE ???*39A ?????????:05/05

AVAILABLE WITH/BY ???*41D???????? :BANK OF CHINA SHAANXI BRANCH

BY NEGOTIATION

DRAFTS AT ... ???????*42C ????????:AT SIGHT

DRAWEE ??????????????*42A???????? :SMBCUS33

PARTIAL SHIPMENTS ???*43P???????? :NOT ALLOWED

TRANSSHIPMENT ???????*43T???????? :NOT ALLOWED

PORT OF LOADING/AIRPORT OF DEPARTURE *44E:

SHANGHAI PORT

PORT OF DISCHARGE/AIRPORT OF DESTINATION *44F:

TOKYO PORT

LATEST DATE OF SHIP.*44C????????? :090305

DESCRIPT. OF GOODS ?*45A????????? :

??????????????? CFR OSAKA PORT

??????????????? GARDEN SHOES 7060PRS

???????????????????? TOTAL USD22592,00

DOCUMENTS REQUIRED ?*46A?????????? :

COMMERCIAL INVOICE IN THREE ORIGINAL

FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MARKED “FREIGHT COLLECT”MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED NOTIFY APPLICANT

?PACKING LIST IN THREE ORIGINAL

GSP CERTIFICATE OF ORIGIN FORM A IN ONE ORIGINAL ONE COPY.

ADDITIONAL CONDITIONS?? *47??????????? :

T.T. REIMBURSEMENT: UNACCEPTABLE

x) INSURANCE IS TO BE EFFECTED BY SELLER

x) AMOUNT AND QUANTITY OF GOODS-5 PERCENT MORE OR LESS ALLOWED

CHARGES *71B ?????:ALL BANKING CHARGES AND COMMISSIONS INCLUDING REIMBURSEMENT COMMISSIONS OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY.

PERIOD FOR PRESENTATION? *48 ?

:DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.

CONFIRMATION INSTRUCTIONS ???????*49?????????? :WITHOUT

INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK?????? *78:

TO NEGOTIATING BANK:

ALL DOCUMENTS MUST BE SEND TO US (4-6-5 KITAHAMA CHUO-KU,OSAKA, JAPAN) BY COURIER OR REGISTERED AIRMAIL IN TWO LOTS. PLEASE CLAIM YOUR REIMBURSEMENT FROM OUR NEW YOUK BRANCH, 227 PARK AVENUE, NEW YORK, NY 10172, U.S.A.

WE CHARGE USD50.00 FOR EACH DOCUMENT FOUND NOT IN COMPLIANCE WITH LC TERMS WHETHER OR NOT WE TAKE UP THE SAME AT OUR SOLE DISCRETION. PLEASE DEDUCT THE CHARGE FROM YOUR REIMBURSEMENT CLAIM, DESPILE ANY OTHER TERMS HEREOF TO THE CONTRSRY IF ANY. THE CHARGE NOT THUS DEDUCTED WILL BE BILLED TO YOU.

REIMBURSEMENT IS SUBJECT TO ICC URR525.

‘ADVISE THROUGH’ BANK? *57D?????????? :

?????????????????? BANK OF CHINA SHAANXI BRANCH(38 JUHUA YUAN EAST AVE., XI’AN 710001,SHAANXI PROV., CHINA)