欢迎来到天天文库
浏览记录
ID:19309695
大小:112.00 KB
页数:5页
时间:2018-09-22
《2007年全国外贸业务员培训认证考试》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、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ABCCo.,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
2、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%X④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+0.00
3、32=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%X0.845X=0.7849X=0.93美元/个外贸业务操作实务试卷(试考A卷标准答案)第5页(共5页)3.DearSi
4、rs,ThanksforyourinquiryonMar.12,2007.Ourofferisasfollows:①CapsStyleNo.C123Shell:100%cotton②Packing:200pcs/ctnSize:60cm×40cm×40cm③Unitprice:USD0.93/pcCFRHamburg④MinimumOrderQuantity:20000pcs⑤Payment:ByL/Catsight⑥Shipment:Tobeeffectedwithin45daysafterreceipt
5、oftherelevantL/C.ThisofferisvalidsubjecttoyourreplyherebyMar.19,2006.Awaitingyourearlyreply.Yourstruly,王涛二、签订出口合同操作题(共20分)Commodity&specificationQuantityUnitpriceAmount(1)CapsStyleNo.C123Shell:100%cottonBlueWhite(2)8000pcs12000pcs(3)CFRHAMBURGASPERINCOTERM
6、S2000USD0.85/pcUSD0.85/pc(4)USD6800.00USD10200.00TOTAL20000pcsUSD17000.00TOTALCONTRACTVALUE:(5)U.S.DOLLARSSEVENTEENTHOUSANDONLY.(6)MoreorLessClause:Moreorless3%ofthequantityandtheamountareallowed.PACKING:20piecespackedinonepolybag,10polybagsinonestandardex
7、portcarton.TIMEOFSHIPMENT(7)NotlaterthanMay15,2007PORTOFLOADINGANDDESTINATION:(8)FromShanghai,ChinatoHamburg,GermanyTransshipmentis(9)allowedandpartialshipmentis(10)prohibited.INSURANCE:(11)Tobeeffectedbythebuyer.TERMSOFPAYMENT(12):ByirrevocableLetterofCre
8、ditatsight,reachingthesellerbeforeApr.1,2007andremainingvalidfornegotiationinChina.IncaseoflatearrivaloftheL/C,thesellershallnotbeliableforanydelayinshipmentandshallhavetherighttorescindthecontractand/orclaim
此文档下载收益归作者所有