操作卷A解析文档格式.docx

1、五六总 分阅卷组长得 分评卷人复查人一、出口报价核算与发盘操作（共15分）根据以下业务背景资料，回答相关问题。福建新隆进出口有限公司（Fujian Xinlong I/E Co., Ltd.）是一家流通型外贸企业。2008年4月8日，该公司外贸业务员赵萍收到来自加拿大客户LK Footwear Inc.的电子邮件，内容如下：Dear Miss Zhao,We are interested in your Pac Boots Style No.NM1048, which is displayed at the last Canton Fair. Please quote us the price

2、 on FOB Xiamen, CFR Vancouver, Canada seperately and payment by T/T against the fax of B/L.Looking forward to your early reply.Best regards,AnneNM1048赵萍立即通知雪地靴的供应商福州红景制鞋厂报价，次日收到其报价如下：雪地靴，最低起订量1200双，RMB93.6元/双（含税价），增值税税率为17%，每双装1个纸盒，每6盒装一个标准出口纸箱，纸箱尺寸为70厘米45厘米40厘米，每箱毛重为12千克，净重为10千克，1200双装120FCL，月生产能力为

3、5000双，交货时全额付款，工厂交货。1经查询，该雪地靴的H.S.编码为6403120090，监管证件代码为B，出口退税税率为11%；若4月9日的美元牌价按USD1=RMB6.988/ 7.016计，为了防范美元贬值的汇率风险，公司规定，每1美元每月扣减6分人民币，这笔业务预期的收款时间约3个月；国内运费为RMB2400/20FCL，其他所有国内费用为采购成本的3%；厦门至温哥华的海运费为USD1560/20FCL；预期成本利润率为10%。请核算每双雪地靴的出口报价。（计算过程中的数值要保留到小数点后3位，最后保留到小数点后2位。）（8分）2根据以上核算的出口报价和相关条件，用英文书写以下发盘

4、函，要求在2008年4月15日前复到有效。装运期为签订合同后60天内。（7分）Dear Anne,Best wishes,Zhaoping二、签订出口合同操作（共15分）根据前面第一大题和以下业务背景资料，填制出口合同。通过反复磋商，双方于2008年4月22日达成如下合同条款：单价：USD15.50/双 CFR Vancouver, Canada数量：4800双支付：买方在收到卖方银行开立30%合同金额的预付款保函后，电汇支付30%货款，凭提单传真件电汇支付70%货款。汇入行：中国银行福建省分行 SWIFT CODE: BKCHCNBJ720收款人：福建新隆进出口有限公司账 号：8002000

5、2700605302装运：收到30%预付款后的90天内装运，允许转运，允许分批装运。请在以下标注序号的栏目内，用英文填写以下合同条款的相应内容，使其成为一份完整的出口合同。SALES CONTRACTNO：XL0798 DATE: APR. 22, 2008THE SELLER: Fujian Xinlong I/E Co., Ltd. THE BUYER: LK Footwear Inc.No. 99 Yanan Rd., Fuzhou No. 876 Walk Rd., VancouverChina CanadaThis Contract is made by and between th

6、e Buyer and Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below：Commodity & SpecificationQuantityUnit PriceAmount（1）（2）（3）（4）TotalTotal Contract Value: （5） PACKING:（6） TIME OF SHIPMENT: （7） PORT OF

7、 LOADING: （8） PORT OF DESTINATION: （9） Transshipment is（10） and partial shipment is（11） .INSURANCE: Covered by the buyer.TERMS OF PAYMENT:（12） BENEFICIARY BANK: Bank of China, Fujian Branch SWIFT CODE:NAME: Fujian Xinlong I/E Co., Ltd.A/C NO: 80020002700605302 REMARKS:This contract is made in two or

8、iginal copies and becomes valid after both parties signature, one copy to be held by each party. Signed by: THE SELLER: THE BUYER:三、出口履约操作（共20分）根据前面第一、二大题和以下业务背景资料，回答相关问题。12008年4月23日，福建新隆进出口有限公司外贸业务员赵萍填制好保函申请书，备齐相关资料，并交纳全额保证金，向中国银行福建省分行申请开立保函。2008年4月25日，中国银行福建省分行通过审核，同意福建新隆进出口有限公司开立保函的申请，内容如下：LETTER

9、 OF GUARANTEETo: LK Footwear Inc. Date of Issue: Apr. 25, 2008 No. 876 Walk Rd., Vancouver, CanadaDear Sirs,Re: Our Irrevocable Guarantee No. 9999We have been informed that Fujian Xinlong I/E Co., Ltd. （hereinafter called “the Principal”） has entered into the contract No. XL0798 dated Apr. 22, 2008

10、with you, for the supply of Pac Boots.Furthermore, we understand that, according to the conditions of the contract, you are required to make an advance payment to the Principal of amount USD22 320.00, being 30% of the total price against an advance payment guarantee.This being stated, we, Bank of Ch

11、ina, Fujian Branch （address: No. 136 Wusi Road, Fuzhou, 350003, China）, hereby irrevocably undertake to pay you, upon your first demand, any sum not exceeding USD22 320.00 （In words: United States Dollars twenty two thousand three hundred and twenty only.）, upon our receipt of your duly signed deman

12、d for payment in writing stating that the Principal is in breach of his obligation（s） under the contract.For the purpose of identification，your written request for payment has to be presented through Bank of China （Canada）, Vancouver Branch, （SWIFT CODE: BKCHCATTVAN） confirming that the signatures t

13、hereon are legally binding upon you.This Guarantee shall only become effective and operative once the above-mentioned advance payment is received by the Principal into their account No. 80020002700605302 held with us.This guarantee is valid until the 3rd month after the effective date of this guaran

14、tee. The guarantee shall automatically become null and void if your written request for payment together with a bank confirmation of your signatures is not in our possession at our above address on or before that date.This Guarantee is subject to the Uniform Rules for Demand Guarantees, ICC Publicat

15、ion No. 458.This Guarantee shall be governed by the law of China and all parties are hereto subject to the jurisdiction of the courts of China.For and on Behalf ofBANK OF CHINA, FUJIAN BRANCH_Authorized Signature（s）中国银行福建省分行通知福建新隆进出口有限公司，于2008年4月30日收到LK Footwear Inc.的电汇款USD22 320.00。请问：（1）该银行保函是属于哪一类保函？分