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时间:2018-08-23
《2011年外贸业务操作实务试卷(a卷)参考答案》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
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
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