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1、一、进出口报价核算1.我方报价CIF纽约USD2500/MT，对方要求5%佣金，改报后的含佣价为（）。A．USD2361.58B．USD2631.58C．USD2613.85D．USD2658.13CIFC5=2500/(1-5%)=2631.582.海运出口货物1500包，每包净重78Kg，毛重80Kg，体积40×50×60cm，W/M，每运费吨基本运费USD150，燃油附加费率35%，则该批货物总运费为（）。A．USD36450B．USD34560C．USD35460D．USD30546W:0.08*150M:0.4*0.5*0.6*150M>
2、W,故按M算。运费=1500*0.4*0.5*0.6*150*(1+35%)=364503.出口货物225箱，每箱毛重12千克，纸箱尺码48×30×25cm，由上海空运至香港，运价每千克11.20元（100千克起），则空运运费为（）。A．30420元B．32040元C．30240元D．34020元W:12M:48*30*25/6000=6W>M,故按W算。运费=225*12*11.2=30240二、根据合同内容审核信用证，指出不符之处并提出修改意见。（本题共36分）SALESCONTRACTTHESELLER:NO.YH08039SHANDONGY
3、IHAIIMP.&EXP.CO.,LTD.DATE:DEC.1,2008NO.51JINSHUIROAD,QINGDAO,CHINASIGNEDAT:QINGDAO,CHINATHEBUYER:LINSAPUBLICIDAD,S.A.VALENCIA,195BAJOS.08011.BARCELONA,SPAINCommodity&SpecificationQuantityPriceTermsUnitpriceAmountCARDHOLDERDYEDCOWLEATHERBLACKBROWN5000PCS8000PCSFOBQINGDAOUSD1.45
4、/PCUSD1.50/PCUSD7250.00USD12000.00USD19250.00Totalamount:U.S.DOLLARSNINETEENTHOUSANDTWOHUNDREDANDFIFTYONLYThisSalesContractismadebyandbetweentheSellersandtheBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheunder-mentionedgoodsaccordingtothetermsandconditionsstipulat
5、edbelow:Packing:1PC/POLYBAG,500PCS/CTNShippingMark:L.P.TimeofShipment:DURINGJAN.2009BYSEABARCELONANOS.1-26LoadingPortandDestination:FROMQINGDAOTOBARCELONAPartialShipmentandTransshipment:ALLOWEDInsurance:TOBEEFFECTEDBYTHEBUYER.12TermsofPayment:THEBUYERSHALLOPENTHROUGHABANKACCEP
6、TABLETOTHESELLERANIRREVOCABLESIGHTLETTEROFCREDITTOREACHTHESELLER30DAYSBEFORETHEMONTHOFSHIPMENTANDTOREMAINVALIDFORNEGOTIATIONINCHINAUNTILTHE15thDAYAFTERTHEFORESAIDTIMEOFSHIPMENT.ISSUEOFDOCUMENTARYCREDIT27:SEQUENCEOFTOTAL：1/140A:FORMOFDOC.CREDIT：IRREVOCABLE20:DOC.CREDITNUMBER：10
7、3CD13727331C:DATEOFISSUE：08121540E:APPLICABLERULES：UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY：DATE090202PLACEINSPAIN51D:APPLICANTBANK：BANCOSANTANDER,S.A.28660BOADILLADELBARCELONA,SPAIN50:APPLICANT：LINSAPUBLICIDAD,S.A.VALENCIA,195BAJOS.08011.BARCELONA,SPAIN59:BENEFICIARY：SHANDONG
8、YIHANIMP.&EXP.CO.,LTD.NO.51JINSHUIROAD,QINGDAO,CHINA32B:AMOUN
