《进出口业务操作》(第三版)题库全书实训参考答案.doc

《进出口业务操作》（第三版）题库全书实训参考答案
实训1 出口准备工作
参考答案：
【任务1】通过多种方式熟悉五金产品知识
外贸业务员王敏丰富自身的产品知识，通过网络搜索、向老业务员请教、深入样品间或工厂等多种方式熟悉产品知识。
答题要点：主要熟悉五金产品的分类、生产工艺和相关的专业术语。
【任务2】通过多种方式了解五金产品出口市场
外贸业务员王敏通过多种方式了解五金产品的出口市场等信息。
答题要点：主要熟悉我国五金产品的主要出口国家和地区，主要目标市场的情况。
【任务3】公司决定派王敏参加2019年德国科隆五金展，王敏做好参展准备
外贸业务员王敏充分利用交易会平台，做好各项准备工作，通过交易会开发新客户和巩固老客户
答题要点：搜集关于科隆五金展的相关信息。
科隆五金展是由由德国科隆国际展览公司于1924年创办，是目前世界上规模最大、影响力最深的五金工具专业展之一。
展会名称：2019年科隆亚太采购交易会
展会时间：2019年2月26-28日
展品范围：
五金及DIY产品：工具、锁具及安全设备、DIY材料、铁艺制品、丝网制品及紧固件等
园艺及休闲产品：花园工具、园艺工具、烧烤用具、露营设备、体育用品、玩具、休闲设备
安全器材：锁具、保安装置及系统、报警系统、反盗装置等；
家居消费品：玻璃制品、陶瓷制品、餐桌灯饰灯具、礼品、季节性礼品等
家电产品：各类大小家电

实训2 调查贸易政策和打样、寄样操作
【任务1】翻译并分析国外客户电子邮件内容
外贸业务员王敏将国外客户电子邮件的正文内容翻译如下：
亲爱的王小姐：
我司在科隆国际五金展时得知贵司的产品黄铜管。我们有意向大量采购货号为H65的黄铜管。
如果贵司能提供每千克产品的CIF孟买新港报价，我司将非常感激。如果贵司能寄一些样品，我司同样感激不尽。
我们过去从其他渠道购买过黄铜管。现在则更想从贵司购买，因为我们得知贵司的产品更为价廉物美。我司对贵司的产品质量特别有信心。鉴于潜在的大规模采购数量，希望贵司能报一个相当有竞争力的价格。
送上最诚挚的祝福！
你最真诚的,
索纳莉.班德鲁
经理

外贸业务员王敏通过分析BBG India Limited电子邮件的内容后，可以对该公司得出一个初步的印象：询盘的内容不够具体，只写了具体的货号，其他内容如款式、报价货币、支付方式、交货期和订单量等没有具体提及；寄样的具体说明，比如没有提及寄样费到付并告知该公司DHL协议号，若样品通过其客户测试、是否会支付样品费等。但由于是老客户，所以王敏应尽快开展货物相关贸易政策调查、打样寄样和报价等工作。

【任务2】调查货物相关的贸易政策
外贸业务员王敏通过2018年海关报关实用手册或通过海关总署网站查询该黄铜管的HS CODE、海关监管证件代码、出口退税率、法定计量单位等信息。

黄铜管的HS编码：7411109000
海关监管证件代码:无
出口退税率：13%
法定计量单位：千克

【任务3】寄样和工厂询价操作
外贸业务员王敏给老供应商张家港市天原钢制品有限公司李孟厂长书写并传真寄2根黄铜管样品和询价函，收到其所寄的样品后办理寄样手续。
上海周天有限公司
上海市东风路1938号元茂大厦1198房间
电话：[phone] 传真：[phone]
To：张家港市天原钢制品有限公司
Attn： 李孟
Fm：王敏

尊敬的李厂长：
您好!
我公司接到国外客户关于贵厂货号H65的黄铜管询价函。希望贵厂在2天内提供2根黄铜管样品并报含税价，同时注明产品的规格、包装方式、月生产能力、最低起订量、付款方式和交货地点等详细信息。
祝好！

王敏
2019年3月21日

实训3 核算出口报价和书写发盘函操作
【任务1】出口报价核算
（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
÷（1+13%）×13%
=42元/千克
（2）核算出口费用
国内运费=1800÷20000=0.09元/千克
垫款利息=采购成本×贷款年利率×垫款月数÷12
=47.46×30%×4.35%×1.5÷12+47.46×70%×4.35%×1÷12
=0.077+0.120
=0.197元/千克
其他国内费用=47.46×1%=0.475元/千克
国内费用=国内运费+垫款利息+其他国内费用
=0.09+0.197+0.475=0.762元/千克
国外运费=800÷20000=0.04美元/千克
（3）核算出口利润
出口利润=采购成本×成本利润率=47.46×15%=7.119元/千克
（4）核算出口报价
FOB价格=出口成本+国内费用+出口利润
=（42+0.762+7.119）÷6.70
=7.445美元/千克
CFR价格= FOB价格+国内运费
=7.445+0.04
=7.485美元/千克
CIF价格= CFR价格÷【1-(1+投保加成率) ×5‰】
= 7.485÷【1-(1+10%) ×5‰】
=7.53美元/千克

【任务2】书写发盘函
Dear Miss Bendre,
Thanks for your inquiry on Mar. 21, 2019. Our offer is as follows:
① Brass Tubes： Article no.H65 8mm×1mm×1 m, 1.6mpa, seamless
② Packing：packed in wooden pallet
③ Minimum Order Quantity: 20MT, 40-59MTt, 2% discount, ≧60MT , 3% discount
④ Unit price: USD7.53/kg CIF Nhava Sheva
⑤ Payment: By L/C at sight
⑥ Shipment: ≦40 MT ,to be effected within 30 days after receipt of the relevant L/C;
40-80 MT ,to be effected within 45 days after receipt of the relevant L/C;
80-160MT ,to be effected within 60 days after receipt of the relevant L/C;

This offer is valid subject to your reply here before Mar. 31, 2019.
Besides, two samples of Brass Tubes has been mailed by DHL on Mar. 22, 2019. Please check it and tell us if you have received the sample. If there are any amendments for the sample, we will remake the sample to meet your demand.
We wish we could become your good trade partner.
Yours faithfully,
Wang Min

实训4 核算出口还价和书写还盘函操作
【任务1】进行还价核算。
3月25日上午，外贸业务员王敏根据国外客户还价和国内供应商采购成本核算预期出口利润率，并根据国外客户还价和10%预期出口利润率核算国内供应商预期采购成本，为还价奠定基础。当天美元现汇买入价为1美元=6.70元人民币；国内运费为800美元/20英尺集装箱。
1、王敏根据国外客户还价和国内供应商采购成本核算预期出口利润率。
（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
÷（1+13%）×13%
=42元/千克
（3）核算出口费用
国内运费=1800÷20000=0.09元/千克
垫款利息=采购成本×贷款年利率×垫款月数÷12
=47.46×30%×4.35%×1.5÷12+47.46×70%×4.35%×1÷12
=0.077+0.120
=0.197元/千克
其他国内费用=47.46×1%=0.475元/千克
国内费用=国内运费+垫款利息+其他国内费用
=0.09+0.197+0.475=0.762元/千克
国外运费=800×6.70÷20000=0.268元/千克
国外保费=6.90×6.70×110%×5‰=0.254元/千克
出口费用=0.762+0.268+0.254=1.284元/千克
（3）核算成本利润率
成本利润率=出口利润÷采购成本
=（出口报价－出口成本－出口费用）÷采购成本
=（6.90×6.70－42－1.284）÷47.46
=6.21%
即若接受国外客户6.90美元/千克的报价，则只能实现6.21%的成本利润率。
第二步：同时，王敏根据国外客户还价和10%预期出口利润率核算国内供应商预期采购成本。
设采购成本为X
（1）核算出口利润
出口利润=采购成本×出口成本利润率
=X×10%
=0.1X
（2）核算出口费用
国内运费=1800÷20000=0.09元/千克
垫款利息=采购成本×贷款年利率×垫款月数÷12
=X×30%×4.35%×1.5÷12+X×70%×4.35%×1÷12
=0.004X
其他国内费用=X×1%=0.01X
国内费用=国内运费+垫款利息+其他国内费用
=0.09+0.004X +0.01X =0.09+0.014X
国外运费=800×6.70÷20000=0.268元/千克
国外保费=6.90×6.70×110%×5‰=0.254元/千克
出口费用=0.09+0.014X +0.268+0.254=0.612+0.014X
（3）核算出口退税额
出口退税额=采购成本÷（1+增值税率）×出口退税率
=X÷（1+13%）×13%
=0.115X
（4）核算采购成本
采购成本=出口价格-出口利润-出口费用+出口退税额
X=6.90×6.70－0.1X－（0.612+0.014X）＋0.115X
0.999X=45.618
X=45.66元/件
即若接受国外客户6.90美元/件的报价，又要实现10%的成本利润率，需把采购成本降到45.66元/件。

【任务2】给国内供应商书写还盘函。
3月25日，王敏根据张家港市天原钢制品有限公司报价风格，压价3%，即46.03元/千克，并且把付款条件改为“签约后付款20%，交货付款80%”。然后结合这笔业务特点给张家港市天原钢制品有限公司李孟厂长书写并传真如下还盘函。
上海周天有限公司
上海市东风路1938号元茂大厦1198房间
电话：[phone] 传真：[phone]
To：张家港市天原钢制品有限公司
Attn：李孟
Fm：王敏
尊敬的李厂长：
您好！
非常感谢贵厂3月21日寄的货号为H65黄铜管样品及其价格等信息！
国外客户已来函，贵厂样品已通过检测，但认为价格偏高。如果不降价的话，他们有可能去寻找其他买家。
我们认为该订单对贵厂来讲，可以降低成本，因为该订单产品是贵厂一直在生产的产品，可以节省加工成本。另外，该客户的试订单量比较大，以前我司接到的试订单量一般在20公吨左右，可见该客户是比较有实力的。若能成功接下这个试订单，可预见这将是我们将来的一个大客户。
为能顺利接下该订单，开拓新客户，与贵厂进一步加大合作力度，希望您能把价格降到46.03元/千克，另外，付款条件改为签约后付款20%，交货付款80%。望贵厂能在今天答复，谢谢配合！
工作顺利！

王敏
2019年3月25日

【任务3】给国外客户书写还盘函。
3月25日下午，张家港市天原钢制品有限公司李孟厂长同意降价到46.33元/千克，且不同意修改付款条件。然后王敏按照13%预期出口成本利润率计算还价的出口价格，给BBG India Limited的经理Sonali Bendre书写并发还盘函的电子邮件。
第一步：计算对外还价的出口价格。
（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
= 46.33－46.33÷（1+13%）×13%
=41元/件
（2）核算出口费用
国内运费=1800÷20000=0.09元/千克
垫款利息=采购成本×贷款年利率×垫款月数÷12
=46.33×30%×4.35%×1.5÷12+46.33×70%×4.35%×1÷12
=0.194元/千克
其他国内费用=46.33×1%=0.463元/千克
国内费用=国内运费+垫款利息+其他国内费用
=0.09+0.194 +0.463=0.747元/千克
国外运费=800÷20000=0.04美元/千克
（3）核算出口利润
为了给今后磋商继续让价留下空间，按13%的预期成本利润率计算出口利润。
出口利润=采购成本×成本利润率=46.33×13%=6.023元/件
（4）核算出口报价
FOB价格=出口成本+国内费用+出口利润
=（41+0.747+6.023）÷6.70
=7.130美元/千克
CFR价格= FOB价格+国内运费
=7.130+0.04
=7.17美元/千克
CIF价格= CFR价格÷【1-(1+投保加成率) ×5‰】
= 7.17÷【1-(1+10%) ×5‰】
=7.21美元/千克

Dear Miss Bendre,
From your e-mail of Mar. 25, 2019, we know that you are not satisfied with our offer. You should know that the quality of our products is much higher than that in other countries. Furthermore, the cost of man force in China is rising rapidly this year.
Since we want to be your trade partner and remain a good relationship with you, we agree to reduce the price to USD7.21/pc CIF Nhava Sheva. Hope you will be satisfied with our new offer.
Best regards,
Sincerely yours
Wang Min

实训5 接受与出口签约操作
【任务1】接受时核算预期出口利润率。
（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
= 46.33－46.33÷（1+13%）×13%
=41元/件
（2）核算出口费用
国内运费=1800÷20000=0.09元/千克
垫款利息=采购成本×贷款年利率×垫款月数÷12
=46.33×30%×4.35%×1.5÷12+46.33×70%×4.35%×1÷12
=0.194元/千克
其他国内费用=46.33×1%=0.463元/千克
国内费用=国内运费+垫款利息+其他国内费用
=0.09+0.194 +0.463=0.747元/千克
国外运费=800×6.70÷20000=0.268美元/千克
国外保费=7.00×6.70×110%×5‰=0.258元/千克
出口费用= 0.747+0.268+0.258=1.273元/千克
（3）核算成本利润率
成本利润率=出口利润÷采购成本
=（出口报价－出口成本－出口费用）÷采购成本
=（7.00×6.70－41－1.273）÷46.33
=9.99%
（4）核算换汇成本
换汇成本=国内出口总成本（人民币）÷FOB价格（外币）
=（41+0.747）÷（7.00-800÷20000-7.00×110%×5‰）
=6.03元/美元
即接受国外客户7.00美元/件的报价后，能实现9.99 %的出口成本利润率，换汇成本为6.03元/美元。
【任务2】签订出口合同。
SALES CONTRACT
NO. ZZT19054 DATE: Apr. 1, 2019
THE SELLER: Shanghai Zhoutian Corporation.
Room no.1198 Yuanmao mansion,1938 Dongfang Rd,Shanghai,200122, China
TEL: [phone] FAX: [phone]
THE BUYER: BBG India Limited
86 Faiz-e-edroos 365/367 Narsi Natha Street Mumbai 400009 India
TEL: [phone] FAX: [phone]

This Contract is made and signed by the Buyer and the Seller for under mentioned goods and conditions：
Commodity & specification
Quantity
Unit price
Amount
Brass Tubes Article no.H65
8mm×1mm×1 m, 1.6mpa, seamless

40000kgs
CIF Nhava Sheva, India as per INCOTERMS 2010
USD7.00/kg

USD280000.00
Total
40000kgs

USD280000.00
TOTAL CONTRACT VALUE: SAY U.S. DOLLARS TWO HUNDRED AND EIGHTY THOUSAND ONLY.
More or less 5% of the quantity and the amount are allowed.

PACKING: packed in wooden pallet, Brass tubes to be wrapped in special paper then to lay flat on the new wooden pallet, finally, to be covered by water-proof and moisture-resistant plastic film.

TIME OF SHIPMENT :
Within 30 days upon receipt of the L/C which accord with relevant clauses of this Contract.

PORT OF LOADING AND DESTINATION:
From Shanghai, China to Nhava Sheva, India
Transshipment and partial shipment are prohibited.

INSURANCE: To be covered by the seller for 110% of invoice value covering All Risks as per CIC of PICC

TERMS OF PAYMENT: By Letter of Credit at sight, reaching the seller before Apr. 16, 2019 and remaining valid for negotiation in China for further 15 days after the effected shipment.

DOCUMENTS:
+ Invoice signed in ink in quintuplicate certifying that the goods shipped are as per this contract.
+ Packing List in quintuplicate.
+ Full set of clean on board ocean Bill of Lading marked “freight prepaid” made out to the order of the Issuing Bank blank endorsed notifying the Issuing Bank.
+ Insurance Policy in duplicate.
+ Certificate of Origin in duplicate issued by Chambers of Commerce or CCPIT.
+ Seller’s Certified Copy of Fax dispatched to the Buyer within three days after shipment advising L/C no., name, quantity and amount of goods, number of packages, container no., name of vessel and voyage no, and date of shipment.
+Lloyd’s/or Steamer Company’s certificate issued by the shipping company or its agents certifying that the carrying vessel is seaworthy and is not more than 20 years old and is registered with an approved classification society as per the institute classification clause and class maintained is equivalent to Lloyd 100A1.

INSPECTION:
The certificate of Quality issued by the Customs, P.R.China shall be taken as the basis of delivery.

CLAIMS:
In case discrepancy on the quality or quantity (weight) of the goods is found by the buyer, after arrival of the goods at the port of destination, the buyer may, within 30 days after arrival of the goods at the port of destination, lodge with the seller a claim which should be supported by an Inspection Certificate issued by a public surveyor approved by the seller. The seller shall, on the merits of the claim, either make good the loss sustained by the buyer or reject their claim, it being agreed that the seller shall not be held responsible for any loss or losses due to natural cause failing within the responsibility of Ship-owners or the Underwriters. The seller shall reply to the buyer within 30 days after receipt of the claim.

LATE DELIVERY AND PENALTY：
In case of late delivery, the Buyer shall have the right to cancel this contract, reject the goods and lodge a claim against the Seller. Except for Force Majeure, if late delivery occurs, the Seller must pay a penalty, and the Buyer shall have the right to lodge a claim against the Seller. The rate of penalty is charged at 0.1% for every day. The total penalty amount will not exceed 5% of the shipment value. The penalty shall be deducted by the paying bank or the Buyer from the payment.

FORCE MAJEURE:
The seller shall not held responsible if they, owing to Force Majeure cause or causes, fail to make delivery within the time stipulated in the Contract or cannot deliver the goods. However, in such a case, the seller shall inform the buyer immediately by cable and if it is requested by the buyer, the seller shall also deliver to buyer by registered letter, a certificate attesting the existence of such a cause or causes.

ARBITRATION:
All disputes in connection with this contract or the execution thereof shall be settled amicably by negotiation. In case no settlement can be reached, the case shall then be submitted to the China International Economic Trade Arbitration Commission for settlement by arbitration in accordance with the Commission’s arbitration rules. The award rendered by the commission shall be final and binding on both parties. The fees for arbitration shall be borne by the losing party unless otherwise awarded.

This contract is made in two original copies and becomes valid after signature, one copy to be held by each party.

Signed by:
THE SELLER: THE BUYER:
Shanghai Zhoutian Corporation. BBG India Limited
周天 Bali

实训6 审证和改证业务操作
【任务1】审证
改证意见：
1、 信用证有效期太短，早于装运日期，应改为装运期加交单期。
2、 信用证中的汇票付款期限“AT 30 DAYS AFTER B/L DATE”改为“AT SIGHT”。
3、 信用证中的汇票受票人“APPLICANT”改为“ISSUING BANK”。
4、 信用证货物描述栏目中，货号H66改为H65；贸易术语CFR改为CIF。
5、 信用证商业发票条款中，合同号ZZT19045改为ZZT19054.
6、 信用证海运提单条款中，2/3份清洁已装船提单改为3/3份.
7、 信用证保险单据条款中投保金额“120% of INVOICE VALUE, COVERING ALL RISKS AND WAR RISKS”改为“110% of INVOICE VALUE, COVERING ALL RISKS”。
8、 受益人证明条款中不应包括一份海运提单正本
9、 信用证交单期“WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT”改为WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT”.

【任务2】改证
王敏根据审证结果，给BBG India Limited经理Bali拟写并发送如下改证函。
Dear sirs,
We are pleasure to receive your L/C No. 76905 issued by Ing Vysya Bank Ltd,.. But we find that it contains some discrepancies with S/C No. ZZT19054. Please instruct the issuing bank to amend the L/C A.S.A.P. The L/C should be amended as follows:
1) UNDER FIELD 42C, THE TENOR OF DRAFT IS “AT SIGHT” INSTEAD OF “AT 30 DAYS AFTER B/L DATE”.
2) UNDER FIELD 42A, THE DRAWEE OF DRAFT IS “ISSUING BANK” INSTEAD OF “APPLICANT”.
3) UNDER FIELD 45A, THE ARTICLE NO. AMENDS TO “H65”; CFR NHAVA SHEVA AMENDS TO CIF NHAVA SHEVA.
4) UNDER FIELD 46A, FOR THE COMMERCIAL INVOICE, THE CORRECT CONTRACT NUMBER IS ZZT19054.
5) UNDER FIELD 46A, FOR THE B/L, “2/3” SET AMEND TO “FULL SET”.
6) UNDER FIELD 46A, FOR THE INSURANCE POLICY, THE AMOUNT INSURED IS “110% INVOICE VALUE” NOT “120% INVOICE VALUE”; THE RISK COVERED IS “ALL RISKS” NOT “ALL RISKS AND WAR RISKS”.
7) UNDER FIELD 46A, FOR THE BENEFICIARY’S CERTIFICTE, IT AMENDS TO “BENEFICIARY’S CERTIFICTE CERTIFYING THAT ONE COPY OF BILL OF LADING, COMMERCIAL INVOICE AND PACKING LIST RESPECTIVELY HAVE MAILED TO THE APPLICANT BY DHL WITHIN THREE WORKING DAYS AFTER BILL OF LADING DATE.”
8) UNDER FIELD 47A, INCREASE THE CLAUSE “MORE OR LESS 5 PCT OF QUANTITY OF GOODS IS ALLOWED.”;
9) UNDER FIELD 48, THE PERIOD OF PRESENTATION AMENDS TO “WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT.”
10) INCREASE THE CLAUSE 44C, THE LATEST DATE OF SHIPMENT: WITHIN 30 DAYS UPON RECEIPT OF THE L/C.
11) UNDER FIELD 31D: THE DATE OF EXPIRY SHOULD BE 15 DAYS AFTER THE LATEST DATE OF SHIPMENT.
Thank you for your kind cooperation. Please see to it that L/C amendment reach us not later than Ap