1、1参考答案第一章国际贸易交易磋商与交易程序一、单项选择题1.D 2.A 3.B 4.B 5.A 6.B 二、多项选择题1.ABC 2.ACE 3.ABCD 4.BCE 5.ABC 三、交易磋商实训练习1Letter for Establishing Business RelationsDear Sirs，We learned your name and address from the Commercial Counsellors Office of Swedish Embassy in Beijing and we shall be pleased to establish trade re
2、lations with you.Our company has been specializing in import and export of textiles for over 30 years and we have been exporting to various countries on the basis of equality and mutual benefit.I am looking forward to receiving your enquiries soon.Yours faithfully，Wanda2An EnquiryDear Sirs,We are in
3、terested in buying large quantities of Chinese cotton piece goods and we would be obliged if you would give us your the payment terms and delivery date.It would also be appreciated if you could forward catalogues，sample books and your Price list to us.If the quality of your products can be found sat
4、isfactory and your price and discount can compare favorably with those of other suppliers，we can assure you of a long cooperation.We look forward to hearing from you soon.Yours faithfully，3、QuotationDear Sirs，Thank you for your inquiry dated 15 July，we are glad to offer you as follows:Commodity: Wom
5、an Leather Boots of more than 20 creative designs in colors of 2palm black, bright red (As per attached catalogue)Material: High quality cowhidePrice: Between US95 to US300 per pair CIF LagosPayment: Confirmed，Irrevocable Letter of Credit payable by draft at sight to be opened 30 days before the tim
6、e of shipmentPacking: At the buyers optionShipment: During September.We look forward to receiving your order.Yours faithfully，4、Counter offerDear sirs，Your offer of August 22 We have received your offer of August 22 for 50 metric tons of Chinese groundnut kernels FAQ 2006 Crop at USD450.00 per Metri
7、c Ton CIF Rotterdam. We regret to find that your price is about 30% higher than those offered by Indian suppliers. Therefore, we recommend to reduce the price by 10% to USD410 per Metric Ton CIF Rotterdam，other terms as per letter of 22 August.Since the market is declining，we strongly recommend you
8、accept immediately.I am looking forward to hearing from you.Your faithfully，四、填制合同练习Contract NO.06-331Sellers: SHANDONG NATIVE PRODUCE&ANIMAL BY-PRODUCTS IMPORT AND EXPORT CORPORATIONBuyers: ROTTERDAM FOODSTUFFS IMPORT&EXPORT CORPORATIONThis contract is made by and between the Buyers and the Sellers
9、 ,whereby the Buyers agree to buy and the Sellers agree to sell the under-mentioned commodity according to the terms and conditions stipulated below :Commodity: SHELLED PEANUTSSpecifications: FAQ 2006 CROPQuantity: 50 METRIC TONNESUnit Price: RMB/CNY 3550 PER METRIC TON CIF ROTTERDAM Total Value: RM
10、B/CNY 177,500.00 Packing : TO BE PACKED IN DOUBLE LAYER GUNNY BAGSShipping Mark: AT SELLERS OPTIONInsurance: TO BE COVERED BY THE SELLER AGAINST ALL RISKS AND WAR RISKS FOR 110% OF INVOICE VALUE Time of Shipment: DURING NOVEMBER 2006Port of Shipment : QINGDAO, CHINAPort of Destination : ROTTERDAM3Te
11、rms of Payment : PAYMENT SHALL BE MADE BY IRREVOCABLE LETTER OF CREDIT PAYABLE BY DRAFT AT SIGHTDone and signed in QINGDAO on this 10TH day of MAY,2006.第二章 国际贸易术语一、单项选择题1.C 2.B 3.A 4.B 5.C 6.C 7.C 8.C 9.D 10.B 11.A 12.C 二、多项选择题1.AD 2.ABD 3.AB 4.BD 5.CD 6.ABC 7.CD 三、判断题(正确为 T, 错误为 F)1. F 2.F 3.F 4.T
12、5.F 6.F 7.T 8.T 9.F 10.F 11.T 12.T 13.T 14.F 15.F 16.F 四、案例分析1、应该由卖方承担货物损失责任。按照国际贸易惯例，不论是 FOB,CIF,还是CFR合同的卖方都必须在货物装船后及时向买方发装船通知。在 CFR 合同中，卖方及时发出装船通知尤为重要，因为这关系到买方能否为进出口货物及时办理保险的问题。本案中由于甲公司业务员未及时向乙公司发出装运通知，导致乙公司未能及时对货物进行投保。所以货物的损失责任理应由卖方承担。2、甲公司不应承担损失。FCA 以货物在指定地点交给承运人为分界点，卖方承担货物在指定地点交给承运人之前的一切风险和费用。本
13、案中甲公司已将货物风险转移给承运人，因此甲公司不应承担损失。第三章 进出口商品价格核算一、单项选择题1.B 2.C 3.B 二、填空题1. 542.99因为 CIF=FOB + F+II=CIFX(1+10%)X0.5%所以 CIF=500+40+CIFX110%X0.5%移项 CIF=540/(1-110%X0.5%)=542.99应用公式：保险费 = 保险金额 保险费率保险金额 = CIF 货价（1+保险加成率）4按照国际惯例，保险加成率为 10%2. 2061.86 美元应用公式：净价 = 含佣价 佣金佣金 = 含佣价佣金率净价 = 含佣价 含佣价佣金率= 含佣价（1-佣金率）含佣价 =
14、 净价/（1-佣金率）CIFC3=CIF/(1-3%)=2000/97%=2061.863. 55 美元 公式参见第 1 题4. 5 美元公式参见第 2 题5. 85526 元人民币应用公式：出口外汇净收入=FOB 净收入出口盈亏额=出口外汇净收入（外币折成本比）-出口总成本（本币）更正：本题出口货物总价为 10 万美元FOB=CIF-F-I=CIF-F-CIF*(1+10%)*1%=USD100000-USD3800-USD100000*110%*1%=USD95100折成本比：出口外汇净收入=USD95100*RMB8.26/USD=785526出口盈亏额=出口外汇净收入-出口总成本=78
15、5526-700000=85526 元人民币三、计算题1、USD62.12 PER CARTON FOBC2 SHANGHAI2、USD203.79 PER MT CIF SINGAPORE3、USD1936.84 PER MT FOBC5 SHANGHAI4、公司实结美元 USD14921.48，折合人民币 CNY123348.41解：银行扣手续费为：USD150000.25%=USD37. 50银行扣 15 天利息为：USD150006.5625%15/360=USD41.02出口公司实结美元为：USD15000USD37.50USD41.02=USD14921.48出口公司实结美元折合人
16、民币为:USD14921.488.2665=CNY123348.41第四章 国际贸易结算票据一、单项选择题1.D 2.C 3.A 4.A 5.B 6.C 7.A 8.A 9.A 10.A 二、多项选择题1.BCD 2.BCDE 3.ABCD 4.ABC 5.ACD 6.AB 7.ABCD 8.ABCD 三、判断题(正确为 T, 错误为 F)1.F 2.F 3.T 4.F 5.F 6.F 7.F 8.F 9.F 10.F 11.T 12.T 5第五章 国际贸易结算方式一、单项选择题1.D 2.C 3.A 4.A 5.B 6.C 7.B 8.A 9.B 10.D 11.B 12.D 二、多项选择题
17、1.AB 2.ACD 3.ABD 4.ABCD 5.CD 6.BCD 7.ABC 8.ACDE 9.BC 10.BCDE 三、判断题(正确为 T, 错误为 F)1.T 2.F 3.T 4.F 5.T 6.F 7.F 8.T 9.T 10.T 四、案例分析1.答：代收行可以免除其付款责任。因为托收方式纯属商业信用，银行对单据有关当事人或其他任何人的诚信或信誉、行为、偿付能力、履行能力引起的后果不承担义务或责任。本案中属于付款人违约行为，与代收行无关，所以代收行可以免除其付款责任。2答：银行拒绝付款是正当的行为，因为在信用证业务中，银行只按照信用证规定行事。我方应从此次实践中吸取教训，作为卖方，应
18、当在收到正本信用证后安排装运。另外收到信用证后注意审核信用证条款与合同条款是否一致。在来不及修改信用证的情况下，应按照信用证的要求缮制单据，做到单证一致、单单一致。3答： 由于该信用证没有明确规定不接受出证日期早于信用证开立日期的单据，所以我方提单日期为 7 月 26 日，符合其装运期不迟于 8 月 16 日的规定，故能顺利结汇。五、 （略）第六章 国际货物运输一、单项选择题1.B 2.D 3.B 4.A 5.B 6.C 7.B 8.A 9.D 10.C 11.C 12.B 13.C 14.A 15.B 二、多项选择题1.ABCDE 2.ABC 3.CD 4.ABDE 5.ABC 6.BCD
19、7.ABC 8.E 三、判断题1.F 2.F 3.T 4.F 5.F 6.T 7.F 8.F 9.T 10.F 11.F 12.F 13.F 14.F 15.T 16.F 17.T 18.F 19.F 6第七章 进出口货物保险一、单项选择题1.D 2.C 3.B 4.B 5.C 6.B 7.D 8.B 9.B 10.C 11.C 12.A 二、多项选择题1.AC 2.ABD 3.ABCDE 4.CE 5.ABCDE 三、判断题1.F 2.F 3.F 4.F 5.F 6.F 7.F 8.F 9.T 10.T 四、计算题1、货物 CIF 总值=USD50X1000=USD50000(1)保险金额=
20、CIFX(1+10%)=USD50000X1.1=USD55000.00(2)保险费=保险金额 X 保费率=USD55000X(0.6%+0.2%+0.3%)=USD605.002、(1)保险费=保险金额 X 保费率=USD207500X(1+10%)X0.6%=USD1369.50(2)保险公司的最高赔偿金额即保险金额=CIFX(1+保险加成率)= USD207500X(1+10%)=USD228250.00五、缮制投保单7PICC 中国人民保险公司广东分公司货物运输保险投保单APPLICATION FORM FOR CARGO TRANSPORTATION INSURANCE被保险人：In
21、sured： CHINA NATIONAL MACHINERY IMPORT & EXPORT CORPORATION发票号(INVOICE NO.) 1824合同号(CONTRACT NO.) 90129信用证号(L/C NO.) MS1812发票金额(INVOICE AMOUNT) USD100,000.00 投保加成(PLUS) 10%兹有下列物品向中国人民保险公司广东分公司投保（INSURANCE IS REQUESTED ON THE FOLLOWING COMMODITIES）：MARKS & NOS. QUANTITY DESCRIPTION OF GOODS AMOUNT IN
22、SUREDMADE IN SINGAPORE30 SETS30 CASES SPARE PARTS USD112200.00启运日期： 装载运输工具： DATE OF COMMENCEMENT Aug. 25th, 2006 PER CONVEYANCE： STAR RIVER V.052自 经 至 FROM Singapore VIA TO Shanghai提单号 赔款偿付地点B/L NO.： COSMN7982 CLAIM PAYABLE AT CHINA投保险别：（PLEASE INDICATE THE CONDITIONS &/ OR SPECIAL COVERAGES：）COVERI
23、NG ALL RISKS AND WAR RISKS AS PER OMCC AND OMWRC OF PICC DATED 1/1/1981 INCLUDING WAREHOUSE TO WAREHOUSE CLAUSES.请如实告知下列情况：（如“是” ，打“” ， “不是”打“” ） 1.货物种类： 袋装 散装 冷藏 液体 活动物 机器/汽车 危险品等级GOODS BAG/JUMBO BULK REEFER LIQUID LIVE ANIMAL MACHINE/AUTO DANGEROUS CLASS2.集装箱种类： 普通 开顶 框架 平板 冷藏CONTAINER ORDINARY OP
24、EN FRAME FLAT REEFERAGERATOR3.转运工具： 海轮 飞机 驳船 火车 汽车BY TRANSIT SHIP PLANE BARGE TRAIN TRUCK4.船舶资料： 船籍 船龄PARTICULAR OF SHIP REGISTRY AGE备注：被保险人确认本保险合同条款和内容已经完全了解。THE ASSURED CONFIRMS HEREWITH THE TERMS AND CONDITIONS OF THIS INSURANCE CONTRACT FULLY UNDERSTOOD.投保日期(DATE) Aug. 25th, 2006 投保人（签名盖章）APPLIC
25、ANTS SIGNATURECHINA NATIONAL MACHINERY IMPORT & EXPORT CORPORATION 电话：(TEL)地址：(ADD)本公司自用（FOR OFFICE USE ONLY ） 费率 保费RATE： PREMIUM经办人 核保人： 负责人： 联系电话： 承保公司签章 8第十章进出口单证一、单项选择题1.D 2.B 3.B 4.D 5.A 6.B 7.B 8.B 9.C 10.D 11.C 12.B 13.B 14.D 15.C 二、多项选择题1.AB 2.ABCD 3.ABCD 4.ABCEG 5.AD 6.ABC 7.ABD 8.AB 9.BC 1
26、0.ABCD 三、根据合同资料缮制单证1.缮制汇票汇票BILL OF EXCHANGE凭 不可撤销信用证Drawn Under BANK OF CHINA SINGAPORE BRANCH Irrevocable L/C NO. 123456日期 支取Dated SEPT.22,2005 Payable With interest _% _接 _息 _付款号码 汇票金额 上海No. SHGM70561 Exchange for USD45040.00 Shanghai_见 票 日后（本汇票之副本未付）付交At 30DAYS AFTER sight of this FIRST of Exchan
27、ge (second of Exchange Beijing unpaid) Pay to the order of BANK OF CHINA ,SHANGHAI金额The sum of U.S.DOLLARS FORTY-FIVE THOUSAND AND FORTY ONLY此致 To BANK OF CHINA SINGAPORE BRANCH SHANGHAI JINHAI IMP& EXP CORP.LTD.92、缮制装箱单PACKING LISTTO:ANTAK DEVELOPMENT LTD.INVOICE NO. HGM70561S/C NO. 00SHGM3178BL/C
28、NO. 123456SHIPPING MARKS:ANTAK00SHGM3178BSINGAPOREC/N:1-190SHANGHAI JINHAI IMP&EXP CORP. LTD.C/NOS. NOS&KINDS OFPKGSQUANTITY G.W. (KGS) N.W. KGS) MEAS.（M）1-7071-170171-190MENS COTTONWOVEN SHIRTS1pc in a poly bag6pcs in a kraft bagART NO.:1094LM L XL3 3 4ART NO.:286GM L XL1.5 3 3.5ART NO.:666M L XL1.
29、5 3.5 3 70CTNS10doz,/cn100CTNS8doz./cn20 CTNS8doz./cn2310KGS33KGS/CTN4500KGS45KGS/CTN660KGS33KGS/CTN 2170KGS31KGS/CTN4300KGS43KGS/CTN620KGS31KGS/CTN9.8532M68*46*45CM16.5816M72*47*49CM2.8152M68*46*45CMTOTAL 190CTNS(1660DOZ) 7470KGS 7090KGS 29.25M103、装船通知SHIPPING ADVICETO:ANTAK DEVELOPMENT LTD.INVOICE
30、 NO. SHGM70561S/C NO. 00SHGM3178BL/C NO.: 123456DEARS SIRS:WE HEREBY INFORM YOU THAT THE GOODS UNDER THE ABOVE MENTIOND CREDIT HAVE BEEN SHIPPED. THE DETAILS OF THE SHIPMENT ARE STATED BELOW.COMMODITY: MENS CONTTON WOVEN SHIRTSNUMBER OF PKGS : 190 CARTONSTOTAL G. W : 7470KGSOCEAN WESSEL ： HONGHE v.1
31、88DATE OF DEPARTURE : SEPT.20,2005B/L NO. : ABC123 PORE OF LOADING: SHANGHAIDESTINATION : SINGAPORESHIPPING MARKS :ANTAK00SHGM31788SINGAPOREC/N :1-190SHANGHAI JINHAI IMP&EXP CORP.LTD四、根据下列信用证及补充资料缮制所需单据（略）第十二章国际贸易综合业务技能训练第一节 交易磋商与合同签订一、建立业务关系L: Nice to meet you, Mr. Carter. My name is Liuwei, Liu is my family name. You may simply call me Liu if you like.L: I am too pleased to do business with you. We have been specializing in the export of household textile products for over thirty years. Our products have enjoyed great popularity in US and Europe.
