实务实训练习题.docx

1、实务实训练习题 贸易实务实训练习（一）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 pric

2、e 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

3、为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，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函，要求在2008

4、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：装运：收到30%预付款后的90天

5、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 the Buyer and Seller, whereb

6、y 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 LOADING: （8） PORT OF DEST

7、INATION: （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: BKCHCNBJ720NAME: Fujian Xinlong I/E Co., Ltd.A/C NO: REMARKS:This contract is made in two original copies and becomes valid

8、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 OF GUARANTEETo: LK Footwear Inc

9、. 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 with you, for the supply of Pac

10、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 China, Fujian Branch (address: No.

11、 136 Wusi Road, Fuzhou, , 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 demand for payment in writing stating that

12、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 thereon are legally binding upon you.Th

13、is Guarantee shall only become effective and operative once the above-mentioned advance payment is received by the Principal into their account No. held with us.This guarantee is valid until the 3rd month after the effective date of this guarantee. The guarantee shall automatically become null and v

14、oid 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 Publication No. 458.This Guarantee shall be governed by the law

15、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？分别在何时生效和失效？（3分）（2）如果福建新隆进出口有限公司未能按合同规定的期限发运，且不能及时退还预

16、付款，则会产生什么后果？（2分）22008年4月30日，福建新隆进出口有限公司与福州红景制鞋厂签订了4800双雪地靴的购销合同。假设福建新隆进出口有限公司2008年6月18日（星期三）接到福州红景制鞋厂的通知，预计3天后能完成2400双雪地靴的生产和装箱工作，请问：（1）外贸业务员赵萍应去福州红景制鞋厂进行哪个阶段的质量跟踪？该批商品出口前是否需要向当地出入境检验检疫局报检，为什么？（3分）（2）经查询，每周只有星期日才有班轮从厦门开往温哥华，货代公司的20GP/40GP整箱报价分别为USD1500/1800，应如何订舱？为什么？（3分）（3）在该笔业务中，福建新隆进出口有限公司除了要委托货代

17、公司代理订舱之外，一般还需该公司代理哪些业务？（2分）32400双雪地靴装船后，外贸业务员赵萍收到货代公司寄来的全套正本海运提单，并把海运提单传真给LK Footwear Inc.，请问：（1）根据销售合同的规定，LK Footwear Inc. 应电汇多少美元给福建新隆进出口有限公司？为什么？（2分）（2）当外贸业务员赵萍收到LK Footwear Inc. 银行汇款回单的传真件后，能否马上把全套正本海运提单和其他单据寄给LK Footwear Inc.，为什么？（2分）4假如福建新隆进出口有限公司顺利收到第一批货款后，在2008年7月18日把第二批2400双雪地靴顺利装运并从货代公司收到全

18、套正本海运提单。外贸业务员赵萍把海运提单传真给LK Footwear Inc. 后，对方公司无任何回应。后经查实该公司因经营不善而破产，导致无法履约。请问在此情况下，外贸业务员赵萍可采取哪些应对措施？（3分）四、进口磋商操作（共15分） 根据以下业务背景资料，回答相关问题。沈阳嘉豪纺织品织造有限公司是一家生产型外贸企业，该公司根据市场行情和生产需要，计划拿出RMB 1 140 000的总预算购买2台新的意大利产的GGG牌剑杆织机Rapier Loom（不用国际招投标），现该公司指派外贸业务员JACK向该品牌亚洲总代理香港ITMM Ltd.进口, 并要求其报价。2008年3月25日，该公司收到I

19、TMM Ltd.报价如下：单价为EUR40 000.00 /set FOB Genoa, Italy，收到信用证后30天内装运，按即期信用证支付。该剑杆织机的H.S.编码为，监管证件代码为AO，进口关税税率为8%，进口环节增值税税率为17%，国外运费为EUR2000，国外保费为EUR200，港区费用RMB2000，内陆运输费RMB4000，银行费用按开证金额0.15%计，其他费用合计RMB2000，欧元牌价为EUR1=RMB10.90/11.00。1如果接受ITMM Ltd.报价，请你替外贸业务员JACK计算购买这2台剑杆织机的总金额。该总金额是否在沈阳嘉豪纺织品织造有限公司的采购预算之内。（

20、要求列出计算过程）（12分）2该公司外贸业务员JACK给ITMM Ltd.回函，接受ITMM Ltd.的报价，但是要求将L/C的付款时间改为见票后90天付款。请问该信函是否属于接受函，为什么？（3分）五、办理进口批件和开证操作（共20分）根据前面第四大题和以下业务背景资料，回答相关问题和完成相关操作。通过反复磋商，双方于2008年3月28日达成共识，并签署合同条款如下：CONTRACTContract No: JH08009 Date of Signature: Mar. 28, 2008 The Buyer: Shenyang Jiahao Fabric Weaving Co., Ltd.A

21、ddress: No. 23 Nanjing Rd. Shenyang, ChinaThe Seller: ITMM Ltd.Address: No. 19 Wang Hoi Rd. Kowloon Bay, Kowloon, Hong KongThis Contract is made by and between the Buyer and Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and

22、 conditions stipulated below：1. Description of Goods: GGG Rapier Loom 1900mm working width2. Quantity: 2 sets3. Unit Price: EUR40 000.00 /set FOB Genoa, Italy4. Total Value: EUR80 000.00 (Say in Euro Eighty Thousand only)5. Country of Origin and Manufacturer: Italy/GGGTECH6. Packing: The Seller shal

23、l undertake to pack the goods in container with skid packing suitable for long distance ocean transportation, and be liable for any rust, damage and loss attributable to inadequate or improper protective measure taken by the Seller in regard to the packing.7. Shipping Mark: JH08009DALIAN, CHINA8. Ti

24、me of Shipment: All 2 sets rapier looms will be shipped within May 31, 2008, subject to the L/C opening not later than Apr. 15, 2008. Partial shipment and transshipment are prohibited.9. Port of Shipment and Destination: From Genoa, Italy to Dalian, China10. Insurance: Shipment insurance shall be co

25、vered by the Buyer.11. Terms of Payment: The Buyer shall open 100% L/C at 90 days after sight in favor of the Seller and remaining valid for negotiation in Hong Kong for further 15 days after the effected shipment. Advising bank: Intesa Sanpaolo S.P.A., Hong Kong Branch, Hong Kong, SWIFT: IBSPHKHHXX

26、XXN12. Documents: a. Full set of clean on board ocean Bills of Lading marked freight to collect and made out to order, blank endorsed, and notify the Buyer b. Invoice in quintuplicate indicating contract number c. Packing List in quintuplicate d. Certificate of Quality and Quantity in duplicate issu

27、ed by the Manufacturer e. Certificate of Italian Origin in 1 copy issued by Manufacturer f. A copy of the fax to the Buyer, advising the shipment details within three working days after it is effectedNote: The Seller shall send within 10 working days one copy each of the above mentioned documents, w

28、ith the exception of Item(f) of this Clause, to the Buyer.13. Guarantee of Quality: The Seller shall guarantee that the goods, when correctly mounted and properly operated and maintained, shall give satisfactory performance for a period of 12 months from the date of its commissioning but not later t

29、han 18 months after B/L date. 14. Inspection and Claims: (1) After the arrival of the goods at the port of destination, the Buyer shall apply to the China Entry-Exit Inspection and Quarantine Bureau (CIQ) for a preliminary inspection in respect of the quality, specification and quantity of the goods

30、 and a Survey Report shall be issued by CIQ. If discrepancies are found by CIQ regarding specifications, and/or the quantity, except when the responsibilities lie with the insurance company or shipping company, the Buyer shall, within 120 days after arrival of the goods at the port of destination, h

31、ave the right to reject the goods or to lodge a claim against the Seller.(2) Should the quality and specifications of the goods not be in conformity with the contract, or should the goods prove defective within the guarantee period stipulated in Clause 13 for any reason, including latent defects or

32、the use of unsuitable material, the Buyer shall arrange for a survey to be carried out by CIQ and shall have the right to lodge a claim against the Seller on the strength of the Survey Report.15. Banking Charges: All banking charges outside the opening bank are for the Sellers account.16. Other Terms: (om