全国外经贸从业人员认证考试 实务部分Word文件下载.docx

1、核算数据 采购成本：300元人民币条（含增值税） 出口费用（只）：单位商品出口的包干费约为：￥3.50 件杂货拼箱海运费率为：（计费标准“M/ W”）U S60.00（每运费吨） 出口定额费率为：（按采购成本计）3.50 垫款周期为：30天 银行贷款年利率为：（1年按360天计）8.00 海运货物保险费率为：0.70 投保加成率为：10.00 增值税率为：17.00 出口退税率为：15.00 国外客户的佣金为：（按报价计）3.00 银行手续费率为：（按报价计）0.35 汇率为：（1美元兑换人民币）￥6.80 预期利润：销售利润率为：（2）计算要求：每一步计算都保留4位小数，且四舍五入。计算的每

2、一步都填在下列表中。FOB报价、CFR报价和CIF报价均为美元/条。计算项目计算过程计算结果单位货物总体积货物总毛重实际成本退税收入贷款利息海洋运费海运保险费出口业务定额费包干费FOB报价CFR报价CIF报价二、单证制作题（共20分）缮制加工贸易料件进口合同（1）制作依据1 买方：上海飞马进出口有限公司The Buyer：SHANGHAI FLYING HORSE IMP. & EXP.CO., LTD2 卖方：The Seller：KNIT CREATIO CO., LTDAddress：406-1, KAMITAKAOKA MIKI-CHO, KITAGUN, OSAKA JAPAN3 合

3、同编号CONTRACT NO：08JH0389964 签约日期SIGNED DATE：Feb.,28.20095 传真FAX：-021-*6 商品名称及规格、生产国别、制造工厂及包装 Name of Commodity and Specification, Country of Origin, Manufacturers & packing（1）.100%POLYESTFR FABRIC 染色其纯聚酯非变形长丝布（2）.100%POLYESTFR FABRIC 染色其纯聚酯非变形长丝布7 数量/单价Quantity：/ Unit Price：CFR SHANGHAI （1）26000 米 US

4、D1.3000;（2）20000 米,USD1.50008. 装运期限Time of Shipment: LATEST DATE OF SHIPMENT Mar.,18.20099. 装运港Port of Loading: OSAKA PORT10. 目的港Port of Destination：SHANGHAI PORT11. 分批装运 Partial Shipment: NOT ALLOWED12. 转船 Transshipment:13. 付款条件Terms of Payment: T/T14. 运输标志Shipping Marks:15. 保险 Insurance：TO BE EFFE

5、CTED BY THE BUYERS（2）请根据制作依据提供的素材完成下列加工贸易料件进口合同。合同CONTRACT上海市衡山路255号邮政编码200003NO.255 HENGSHAN ROAD.SHANAGHI,CHINA合同号码：CONTRACT NO.:上海 日期SHANGHAI,DATE：传真：0086-21-63447188买 方：The Buyer:卖The Seller:兹经买卖双方同意按照以下条款由买方购进卖方售出以下商品：This Contract is made by and between the Buyers and the Sellers, where by the

6、 Buyers agree to buy, and the Sellers agree to sell the under-mentioned good subject to the terms and conditions as stipulated hereinafter:（1）商品名称及规格、生产国别、制造工厂及包装Name of Commodity and Specification，Country of Origin,Manufacturers & Packing（2）数量Quantity（3）单价Unit Price（4）总价Total AmountTOTAL （5） 装运期限：（

7、6） 装运港：（7） 目的港：Port of Destination:（8） 分批装运：（9） 转船：（10） 付款条件：（11） 运输标志：（12） 保险： Insurance:The Seller should cover insurance for of the total invoice value against All Risks as per Ocean Marine Cargo Clauses of PICC dated 1/1/1981.（13） 仲裁 Arbitration: All disputes arising from the execution of, or in

8、 connection with this Sales Confirmation, shall be settled amicably through friendly negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic and Trade Arbitration Commission, Shanghai Commission for arbitration in accord

9、ance with Rules of Arbitration of China International Economic and Trade Arbitration Commission. The award made by the Commission should be accepted as final and binding upon both parties.REMARKS:买方须于 年月日前开出本批交易的信用证（或通知销售方进口许可证号码）。否则，销售方有权不经过通知取消本确认书，或向买方提出索赔。The Buyer shall establish the covering L

10、etter of Credit （or notify the Import License Number） before , falling which the Seller reserves the right to rescind without further notice, or to accept whole or any part of this Sales Confirmation non-fulfilled by the Buyer, or, to lodge claim for direct losses sustained, if any.凡以CIF条件成交的业务，保额为发

11、票价的 ，投保险别以售货确认书中所开列的为限，买方如果要求增加保额或保险范围，应于装船前经卖方同意，因此而增加的保险费由买方负责。For transactions conclude on CIF basis, it is understood that the insurance amount will be for of the invoice value against the risks specified in Sales Confirmation. If additional insurance amount or coverage is required, the buyer mu

12、st have consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.品质/数量异议：如买方提出索赔，凡属品质异议,须于货到目的口岸之60 日内提出。凡属数量异议，须于货到目的口岸之30日内提出，对所装货物所提任何异议属于保险公司、轮船公司等其他有关运输或邮递机构的责任范畴，卖方不负任何责任。QUALITY,/QUANTITY DISCRFPANCY: In case of quality discrepancy, claim should be filed b

13、y the Buyer within 60 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim should be filed by the Buyer within:30 days after the arrival of the goods at port of destination. It is understood that the seller shall not he liable for any discrepancy of the g

14、oods shipped due to causes for which the Insurance Company, Shipped Company other transportation organization/or Post Office are liable.本确认书内所述全部或部分商品，如因人力不可抗拒的原因，以致不能履约或延迟交货，卖方概不负责。The Seller shall not be held liable for failure of delay in delivery of the entire lot or a portion of the goods under

15、 this Sales Confirmation in consequence of any Force Majeure incidents.买方在开给卖方的信用证上请填注本确认书号码。The Buyer is requested always to quote THE NUMBER OF THIS SALES CONFIRMATION in the Letter of Credit to be opened in favour of the Seller. 买方收到本售货确认书后请立即签回一份，如买方对本确认书有异议，应于收到后五天内提出，否则认为买方已同意接受本确认书所规定的各项条款。Th

16、e buyer is requested to sign and return one copy of the Sales Confirmation immediately after the receipt of same, Objection, if any, should be raised by the Buyer within five days after the receipt of this Sales Confirmation, in the absence of which it is understood that the Buyer has accepted the t

17、erms and condition of the Sales Confirmation.上海飞马进出口有限公司 卖THE BUYER SHANGHAI FLYING HORSE THE SELLER：KNIT CREATIO CO.,LTDIMP. & EXP.CO.,LTD三、改错题（共10分）根据销售合同审核信用证，将信用证存在的问题以及如何修改填入表格中。（1） 销售合同陕西希望贸易进出口有限公司SHAANXI HOPE TRADE CO., LTD. NO.86 DALIAN ROAD, XIAN SHAANXI PROVINCE CHINA售 货 确 认 书SALES CONFIR

18、MATION编号: SC0801260Tel:0086-0575-85083376No.Fax:0086-0575-85083378 日期: Dec.,1,2008 DateTO Messrs: SUZUKINO SHAJ CO., LTD. 677-3 HIGASHITAKAGI, TAGAGISE-CHO, SAGA-CITY, SAGA JAPAN谨启者： 兹确认授予你方下列货品，其成交条款如下：Dear Sirs : We hereby confirm having sold to you the following goods on the terms and conditions

19、as specified below:（1）货物名称及规格NAME OF COMMODITY AND SPECIFICATIONQUANTITYUNIT PRICEAMOUNT GARDEN SHOES7060PRSFOB DALIANUSD3.20USD22592.00TOTAL AMOUNT IN WORDS:SAY US DOLLARS TWENTY TWO THOUSAND FILE HUNDRED AND NINETY TWO ONLY（5） 装运期限：TIME OF SHIPMENT:SHIPMENT TO BE EFFECTED BEFORE MAR.5,2009PORT OF

20、LOADING: DALIAN CHINAPORT OF DESTINATION：OSAKA JAPANPARTIAL SHIPMENTS: ALLOWEDTRANSSHIPMENT:TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALID FOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.

21、（11） 保险：INSURANCE: TO BE EFFECTED BY BUYER.（12） REMARKS: 10% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOWED.Confirmed by： 方 佐藤月升 盛子曲 THE SELLER（2）信用证SEQUENCE OF TOTAL *27 :1/1FORM OF DOCUMENTARY CREDIT *40A :IRREVOCABLEDOCUMENTARY CREDIT NUMBER *20 LC-78900860DATE OF ISSUE *31C090109APPLICABLE RULES

22、 *40EUCP LATEST VERSIONDATE AND PLACE OF EXPIRY *31D 090320 AT THE NEGOTIATION BANKAPPLICANT *50NO.86 DALIAN ROAD, XIAN SHAANXI PROVINCE CHINABENEFICIARY *59 SUZUKINO SHAJ CO., LTD.CURRENCY CODE, AMOUNT *32B EUR22900,00PERCENTAGE CREDIT AMOUNT TOLERANCE *39A 05/05AVAILABLE WITH/BY *41DBANK OF CHINA

23、SHAANXI BRANCHBY NEGOTIATIONDRAFTS AT . *42C AT SIGHTDRAWEE *42ASMBCUS33PARTIAL SHIPMENTS *43PNOT ALLOWEDTRANSSHIPMENT *43TPORT OF LOADING/AIRPORT OF DEPARTURE *44E:PORT OF DISCHARGE/AIRPORT OF DESTINATION *44F:TOKYO PORTLATEST DATE OF SHIP.*44C090305DESCRIPT. OF GOODS *45A CFR OSAKA PORT GARDEN SHO

24、ES 7060PRS TOTAL USD22592,00DOCUMENTS REQUIRED *46ACOMMERCIAL INVOICE IN THREE ORIGINALFULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MARKED “FREIGHT COLLECT”MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED NOTIFY APPLICANTPACKING LIST IN THREE ORIGINALGSP CERTIFICATE OF ORIGIN FORM A IN ONE ORIGINAL ONE COPY.ADDITIONAL CONDITIONS *47T.T. REIMBURSEMENT: UNACCEPTABLEx） INSURANCE IS TO BE EFFECTED BY SELLERx） AMOUNT AND QUANTITY OF GOODS-5 PERCENT MORE OR LESS ALLOWEDCHARGES *71B ALL BANKING CHARGES AND C