2011年外贸业务操作实务试卷(a卷)参考答案

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1、2011年外贸业务操作实务试卷（A卷）参考答案一、出口报价核算与发盘操作（共20分）1．共11分KG-18Y的FOB价：出口退税额=采购成本÷（1+增值税率）×出口退税率(1分)=23.40÷(1+17%)×13%=2.6元/个(1分)出口成本=采购成本-出口退税额(1分)=23.40-2.6=20.8元/个(1分)国内费用=23.40×5%=1.17元/个(1分)预期出口利润=采购成本×成本利润率(1分)=23.40×10%=2.34元/个(1分)FOB=(20.8+1.17+2.34)÷6.57=3.70美元/个(1分)KG-36Y的FOB价：5.55美元/

2、个(1分)YF-90Y的FOB价：1.85美元/个(1分)YF-150Y的FOB价：3.70美元/个(1分)2．共9分DearSir,ThanksforyourinquiryonFeb.9，2011.Ourofferisasfollows：(1分)①Commodity,OrderQuantityandUnitPrice.Commodity(1分)WoodenFenceArticleno.(1分)KG-18YKG-36YYF-90YYF-150YOrderQuantity(1分)720pcs1980pcs3870pcs4230pcsUnitPrice(1分)FOB

3、ShanghaiUSD3.70/pcUSD5.55/pcUSD1.85/pcUSD3.70/pc②Packing：6pc/ctn(1分)③Payment:30%contractvaluewillbepaidbyT/Twithin10daysafterthecontractdate,thebalancewillbepaidagainstthefaxcopyofB/LbyT/T(1分)④DeliveryTime:within30daysafterthereceiptofthedownpayment.(1分)Thisofferisvalidsubjecttoyourr

4、eplyherebyFeb.16,2011.(1分)Awaitingyourearlyreply.Yoursfaithfully,ChenDong二、签订出口合同操作（共15分）HightideagainstCCPbloodyanTomb,CommunistPartymembersandpartoftheexposedTombareavacatedbyprogressiveyouth.IvisitedinBeijingin1985whenitwasoldundergroundcomrade,sisterofYaoZhiyingYaoMuzheng(thenDep

5、utyDirectoroftheexternaltrademagazineforthepromotionofinternationaltrade,deshengmenWai,theReed5Commodity&SpecificationQuantityUnitPriceAmount(1)WoodenFence(1分)Art.No.KG-18Y(1分)Art.No.KG-36YArt.No.YF-90YArt.No.YF-150Y（2）(1分)720pcs1980pcs3870pcs4230pcs（3）FOBShanghai(1分)USD3.60/pc(1分)US

6、D5.50/pcUSD1.80/pcUSD3.60/pc（4）(1分)USD2592.00USD10890.00USD6966.00USD15228.00Total10800pcsUSD35676.00TotalContractValue:（5）U.S.DOLLARSTHIRTYFIVETHOUSANDSIXHUNDREDSEVENTYSIXONLY.(1分)PACKING:（6）6piecespercarton(1分)TIMEOFSHIPMENT:（7）within30daysafterthereceiptofdownpayment(1分)PORTOFLOAD

7、INGANDDESTINATION:（8）FromShanghai,China(1分)toOsaka，Japan(1分)Transshipmentis（9）notallowed(1分)andpartialshipmentis（10）notallowed(1分)INSURANCE:CoveredbytheBuyer.TERMSOFPAYMENT:（11）20%contractvaluewillbepaidbyT/Twithin10daysafterthecontractdate,(1分)thebalancewillbepaidagainstthefaxcopyof

8、B/LbyT/T.(1分