高级国际贸易业务员实务试卷及参考答案.doc

绝密 考试前严禁任何人翻阅全国外经贸从业人员考试高级国际贸易业务员实务试题册考试时间：2014年12月6日 13:00-15:00考生姓名： 准考证号： 考点（考区）： 注意事项一、考生将姓名、身份证号、考试项目、考点（考区）、准考证号填涂在试题册及答题卡（答题纸）相应位置。二、考生在规定考试时间内做完试题册上的试题，并将答案填涂在答题卡（答题纸）相应位置，写在试题册上的答案一律无效。全部答题时间为120分钟。三、考生在答题卡上作答时，切忌超出答题区域。如因超出区域作答导致答题卡失效，由考生个人负责。客观题按题号顺序进行填涂，主观题在每题左上角写清题号按顺序作答。凡因题号不清导致考试成绩有误，由考生个人负责。四、考生不得将试题册、答题卡（答题纸）带出考场。考试结束，监考员收卷后考生方可离开考场。五、考生注意对自己的答案保密。若被抄袭，一经发现，后果自负。 请将答案写在答题纸上，答案写在试卷上无效。一、计算题（共32分）1出口成本计算（12分）无锡一进出口公司出口某商品，进价为人民币600000元（含增值税17%），出口退税率15%。要求：计算该批商品的出口成本。（计算结果保留2位小数，且四舍五入。只有结果没有过程不得分）2进口关税计算（20分）国内某公司从日本购进广播级电视摄像机40台，其中20台成交价格为CIF天津4000美元/台，其余20台成交价格为CIF天津5200美元/台。要求：计算该批商品应征进口关税。（1美元=人民币6.30元）（计算结果保留2位小数，且四舍五入。只有结果没有过程不得分）说明：确定税则归类，该批摄像机归入税号8525.8012；货物原产国为日本，关税税率适用最惠国税率。经查关税税率为：完税价格不高于5000美元/台的，关税税率为单一从价税35%；完税价格高于5000美元/台的，关税税率为3%，加每台12960元从量税从价税。二、单证制作题（共20分）根据给出的制作依据，完成售货确认书的填制。长春海敏进出口有限公司向美国TRIO PORCELAIN LABORATORIES INC出口工具柜，请根据下列信息缮制售货确认书：卖方: 买方:长春海敏进出口有限公司 TRIO PORCELAIN LABORATORIES INCCHANGCHUN HAIMIN IMP. & EXP. CO., LTD. 38 LAWRENCE AVE BROOKLYN, NY 1123019F JINQIAN BULIDING 111 JIEFANG ROAD, UNITED STATESCHANGCHUN，JIELIN CHINA TEL:001-718-8713902TEL:0086-431-67859035 FAX:001-718-8713903FAX:0086-431-67859036COMMODITY:1.STAINLESS STEEL TOOL CABINET 数量120SETS，单价50美元CFR NEW YORKFEATURES:1) MATERIAL: STAINLESS STEEL ART.NO.968572) PRODUCT DIMENSIONS: 683480908MMOUTER PACKING: CARTON DIMENSIONS: 752523990MMN.W.: 43KGG.W.: 46.5KG2.ROLLER TOOL BOX WITH TOOL SETS ART.NO.96858 数量150SETS，单价70美元 CFR NEW YORKFEATURES: 1) MATERIAL: STEEL2) OVERALL DIMENSIONS: 688458735MMOUTER PACKING:CARTON DIMENSIONS: 770530845MMN.W.: 71KGG.W.: 76.5KG经过多次磋商，双方就进口数量、价格和付款方式等达成如下协议：最迟交货期：2014年8月30日 装运港：大连卸货港：纽约包装：一纸箱装一只 付款方式：20%货款于合同签订后两周内电汇预付，剩余80%采用即期信用证支付合同编号：W140202日期：2014年2月5日卖方代表：王樱红 买方代表：John Smith三、填制开证申请书（共20分）根据给出的制作依据，填制开证申请书。 申请日期：2014年1月26日开证申请人：上海林浩进出口有限公司开证银行：中国银行上海分行人民币银行账号：上海林浩进出口有限公司31060002808091006开证方式：SWIFT通知行：AMERICAN EXPRESS BANK LTD., NEW YORK SWIFT BIC：AEIBUS33费用：除了开证费和承兑手续费外所有银行费用均由受益人负担 所有单据一式三份，包括： 1商业发票 2装箱单 3制造商出具的品质证明 4海运提单，做成凭开证银行指示抬头 5装船后24小时内发出的装运通知副本 6保险单，按发票金额的110%投保一切险和战争险，按照中国人民保险公司1981年1月1日海运货物保险条款 信用证有效期：2014年5月7日 其他要求： 装运港：纽约 NEW YORK目的港：上海 运输标志：LHIE LH-63586NO.1-1129SHANGHAI CHINA 联系人：朱海运 电话：021-56324107SHANGHAI LINHAO IMP. & EXP. CO., LTD.NO.33 ZHONGSHAN ROAD(E.1), SHANGHAI 200002 CHINA PERCHASE CONTRACT NO.: LH-63586 DATE: JAN.5,2014 BUYER: SHANGHAI LINHAO IMP. & EXP. CO., LTD. SELLER: DINADAN INTERNATIONAL TRADING, INC. NO.33 ZHONGSHAN ROAD(E.1) 1118 COINER CT, CITY OF INDUSTRY, SHANGHAI 200002 CHINA CA, UNITED STATES ZIP: 91748 COMMODITY: SJ-G010 ALUMINIUM LUGGAGE CASE ART.NO.6857QUANTLTY: 2258PCS G.W.2935.4KG/N.W.2258 KGPACKING: 1129CARTONS CONTALNER (20FCL)UNIT PRLCE: US$40.00 CIF SHANGHAIAMOUNT: US$90320.00PAYMENT: BY IRREVOCABLE L/C AT SIGHTDELIVERY: SHIPMENT TO BE EFFECTED BEFORE MAY.5,2014REMARK. 1. PARTIAL SHIPMENTS AND TRANSHIPMENT NOT ALLOWED2. THIRD PARTY DOCUMENTS ARE NOT ACCEPTABLE3. ALL DOCUMENTS MUST BE PRESENTED IN SELLERS COUNTRY WITHIN 15 DAYSAFTER B/L ISSUED BUT WITHLN VALIDITY OF L/C4. L/C IS ONLY AVAILABLE WITH THE ADVISING BANK BY NEGOTIATLON5. ADVISING BANKAMERICAN EXPRESS BANK LTD., NEW YORK23RD FLOOR, 3 WFC, 200 VESEY STREET, NEW YORK, NY 10285-2200, USA ABA 124071889SWIFT BIC：AEIBUS33 SELLER: DINADAN INTERNATIONAL TRADING, INC. BUYER: SHANGHAI LINHAO IMP.& EXP. CO., LTD. Bill Allen 朱海运 四、选择填空题（共14分）请将下列A-G选项填写在包装上适用和忌用的图案表格中合适的位置。A.月季 B.猫头鹰 C.核桃 D.黑猫 E.十字架 F.菊花 G.红三角包装上适用和忌用的图案国家适用的图案忌用的图案英国17意大利28法国39瑞士410捷克511匈牙利612五、案例分析（共14分）哈尔滨彬凌进出口公司按CFR条件、即期不可撤销信用证以集装箱装运出口成衣620箱，装运条件是CY/CY。货物交运后，哈尔滨彬凌进出口公司取得“清洁已装船”提单，提单上表明：“Shippers load and count”在信用证规定的有效期内，哈尔滨彬凌进出口公司及时办理了议付结汇手续。20天后，接对方来函称：经有关船方、海关、保险公司、公证行会同对到货集装箱开箱检验，发现其中有12箱包装严重破损，每箱均有短少，共缺成衣400件。各有关方均证明集装箱外表完好无损。为此，对方要求哈尔滨彬凌进出口公司赔偿其货物短缺的损失，并承担全部检验费共1500美元。根据案例回答问题：对方的要求是否合理？为什么？（请将答案写在答题纸上，答案写在试卷上无效）高级国际贸易业务员实务参考答案（考试编号：201402）一、计算题（只有结果没有过程不给分）（共32分）1出口成本计算（12分）解：出口成本=600000-600000（1+17%）15%=523076.92元（人民币）答：该批商品的出口成本为523076.92人民币元。2进口关税计算（20分）（1）确定后成交价格合计为：4000美元20台=80000美元5200美元20台=104000美元（2）将外币价格折算成人民币为：800006.3=504000元1040006.3=655200元。（3）按照计算公式分别计算进口关税税款。单一从价进口关税税额=完税价格进口关税税率 =50400035=176400（元） （7分）复合进口关税税额=货物数量单位税额十完税价格关税税率 =2012960元/台+6552003 =259200+19656=278856.00（元） （7分）合计进口关税税额=从价进口关税税额+复合进口关税税额 =176400+278856=455256（元） （6分）二、单证制作题（共20分） 售 货 确 认 书 合同编号：W14020 SALES CONFIRMATION Contract: 日期: Date:2014-2-5卖方: 买方:长春海敏进出口有限公司 TRIO PORCELAIN LABORATORIES INCCHANGCHUN HAIMIN IMP. & EXP. CO., LTD. 38 LAWRENCE AVE BROOKLYN, NY 1123019F JINQIAN BULIDING 111 JIEFANG ROAD, UNITED STATESCHANGCHUN，JIELIN CHINA TEL:001-718-8713902TEL:0086-431-67859035 FAX:001-718-8713903FAX:0086-431-67859036本合同由买卖双方订立，根据本合同规定的条款，买方同意购买，卖方同意出售下列商品：This Contract is made by and between the Buyers and the Sellers，whereby the Buyers agree to buy and the Sellers agree to sell the under-mentioned commodity on the terms and conditions:(1)货物名称及规格Name of Commodity and Specification(2)数量Quantity(3)单价Unit Price(4)总价Amount1.STAINLESS STEEL TOOL CABINETART.NO.96857 683480908MMN.W.: 43KG G.W.: 46.5KGCARTON DIMENSIONS: 752523990MM2.ROLLER TOOL BOX WITH TOOL SETS ART.NO.96858 688458735MMN.W.: 71KG G.W.: 76.5KGCARTON DIMENSIONS: 770530845MM120SETS150SETSCFR NEW YORKUSD 50.00USD 70.00TOTALUSD6000.00USD10500.00USD16500.00TOTAL AMOUNT IN WORDS: SAY US DOLLARS SIXTEEN THOUSAND FIVE HUNDRED ONLY.数量和总值允许有*的增减 With * more or less quantity and amount allowed (5) 装运期限：Time of Shipment: LATEST DATE OF SHIPMENT 20140830(6) 装运港：Port of Loading: DALIAN PORT(7) 目的港：Port of Destination：NEW YORK PORT(8) 包装： Packing: Stainless Steel Tool Cabinet 1SET/CARTON 120 CARTONRoller Tool Box with Tool Sets 1SET/CARTON 150 CARTON(9) 保险： Insurance: To be covered by the Buyers.(10) 付款条件： Terms of Payment: The Buyers shall pay 20% of contract value by T/T in advance to reach the Sellers within 2 weeks after the signing of this contract, and remaining 80% will be paid through irrevocable sight L/C.(11) 特别条款：（如特别条款与印刷条款有抵触时，应以此特殊条款为准。） Special Conditions:(These shall prevail over and printed terms in case of any conflict.)本合同一式二份，买卖双方各执一份为证。The Contract is made out in two original copies,one copy to be held by each party.卖 方 买 方 THE SELLER THE BUYER CHANGCHUN HAIMIN IMP. & EXP. CO., LTD. TRIO PORCELAIN LABORATORIES INC王樱红 John Smith三、填制开证申请书（共20分）（共20分,错一点扣一分，扣完为止）不可撤销信用证申请书APPLICATION FOR IRREVOCABLE DOCUMENTARY CREDITTO：BANK OF CHINA SHANGHAI BR. Please establish by: SWIFT (开证方法) Date：JAN.-26-2014Applicant（full name and address）SHANGHAI LINHAO IMP. & EXP. CO., LTD.NO.33 ZHONGSHAN ROAD(E.1)SHANGHAI 200002 CHINAIRREVOCABLE DOCUMENTARY CREDIT No.Valid IN USA until MAY.-7-2014Advising Bank:(If cannot specify, left for bank to fill)AMERICAN EXPRESS BANK LTD., NEW YORK23RD FLOOR, 3 WFC, 200 VESEY STREET, NEW YORK, NY 10285-2200, USA ABA 124071889SWIFT BIC ： AEIBUS33Beneficiary（full name and address）DINADAN INTERNATIONAL TRADING, INC.1118 COINER CT, CITY OF INDUSTRY, CA, UNITED STATES ZIP: 91748Amount (both in figures and words) US$90320.00SAY US DOLLARS NINETY THOUSAND THREE HUNDRED AND TWENTY ONLYPrice term: CIF SHANGHAI Credit available with ADVISING BANK ONLY by NEGOTIATIONagainst the documents detai1ed herein and beneficiarys draft(s) for 100 the invoice valueat SIGHT drawn on BANK OF CHINA SHANGHAI BR. Documents required: (marked with ) Signed commercial Invoice in 3 COPYS indicating L/C No. And Contract No. Full set of clean on board ocean Bills of Lading made out to ORDER OF ISSUING BANK markedFREIGHT PREPAID and endorsed / showing freight amount notifying APPLICANTas well as China National Foreign Trade Transportation Corp. at destination. Air Waybills showing indicating freight amount and consigned to Forwarding agents Cargo Receipt consigned to Insurance Policy / Certificate in TRIPLICATE for 110 of the invoice value showing claims payable in China in currency of the draft endorsed IN BLANK covering ALL RISKS AND WAR RISKSas per OCEAN MARINE CARGO CLAUSE OF PICC dated 1/1/1981 Packing List/Weight Memo in 3 COPYS indicating quantity/gross and net weight of each package and packing conditions as called for by the L/C. Certificate of Quantity /Weight in Certificate of Quality in 3 COPYS issued by MANUFACTURE Beneficiarys certified copy of Fax / Telex advising applicant within 24 hours after shipment indicating SHIPMENT DETAILS Special Conditions: Third party documents are not acceptableEvidencing Shipment of Goods: SJ-G010 ALUMINIUM LUGGAGE CASE ART.NO.6857QUANTLTY: 2258PCS UNIT PRLCE: US$40.00 CIF SHANGHAIPacking: G.W.2935.4KG/N.W.2258 KG 1129CARTONS CONTALNER (20FCL)Shipping Mark: LHIE/ LH-63586/NO.1-1129/ SHANGHAI CHINADocuments to be presented within 15 days after the date of issuance of the transport document(s) but within the validity of this credit.Shipment from NEW YORK, USATo SHANGHAI,CHINA lasted on MAY.5,2014Partial Shipments Allowed Not AllowedTranshipment Allowed Not AllowedDocuments issued earlier than L/C issuing date are not acceptable.All banking charges except issuing charge and acceptance commission if any are for account of beneficiary.For banks use only我公司承担本申请书背面所列责任及承诺，并保证按照办理。（申请人名称及印鉴章）SHANGHAI LINHAO IMP. & EXP. CO., LTD.RMB A/C No.上海林浩进出口有限公司 31060002808091006USD or( )A/C No. 联系人：朱海运 电话：021-56324107Seal and/or Signature checked byL/C Margin checked byCredit Facility checked byEnt Ver App四、选择填空题（共14分，每个2分）包装上适用和忌用的图案国家适用的图案忌用的图案英国1 A.月季7意大利2 E.十字架8 F.菊花法国39 C.核桃瑞士410 B.猫头鹰捷克511 G.红三角匈牙利612 D.黑猫五、案例分析（共14分）（1）对方的要求是合理的。（4分）（2）本案中，装运条件为：CY/CY，提中上表明：“Shippers load and count”意指整箱装运，整箱交货，即货物由出口方自行装箱，自行封箱后将整箱货物运至集装箱堆场。箱内货物的情况如何，船方概不负责。货物运抵目的港后，在集装箱堆场负责将整箱货物交给收货人，由收货人开箱验货。本案中，经有关船方、海关、保险公司、公证行会同对到货开箱检验，发现其中有12箱包装严重破损，每箱均有短少，共缺成衣400件，各有关方均证明集装箱完好无损，说明货物包装的破损和数量的短少，是由于出口方装箱时的疏忽造成的，因而，哈尔滨彬凌进出口公司不能推卸责任，应该承担赔偿责任。（10分）第10页 （共10页）