全英语专业学生期末复习资料国际贸易实务试卷(英文版加中文版)ca

广东外语外贸大学国际经济贸易学院

《国际贸易实务》2009-2010学年第二学期期末考试试卷（A卷）

考核对象：金融081、082、083、084班

保险081、082班

考试时间：2小时 班级：_______ 学号：________ 姓名：_________ 成绩：________

Ⅰ. Put T for true or F for false in the corresponding blanks on your

answer sheet. ( 20% ) 1.（ ）According to INCOTERMS 2000, under FOB contract, the buyer

has no obligation to contract for insurance and pay the insurance premium. 2.（ ）According to INCOTERMS 2000, under CIF contract, the seller

must procure marine insurance, while under CFR contract, it is a common practice that the buyer contracts for insurance and pays the insurance premium. So under the CIF contract, the goods are seller’s risk during the internaitonal marine transport, while under the CFR contract, it is the buyer who should bear the risk of loss of or damage to the goods during the internaitonal marine transport. 3.（ ）Under CIF contract, the seller would better ship the goods before

the time of shipment stipulated in the contract for fear of the loss of late arrival of the goods to the buyer. 4.（ ） When the risk of loss of or damage to the goods is transferred

from the seller to the buyer, all the charges and obligations of this internaional transaction will be transferred from the seller to the buyer immediately. 5.（ ） According to INCOTERMS 2000, under EXW contract, the sellr’s

obligation is minimum. 6.（ ）International customs and practice is the international standard

which is of some guiding significance to international business. So all the international business persons should abide by the international customs and practice.

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7.（ ）In order to avoid disputes, we should try our best to use much

more kinds of methods to stipulate the quality of the goods in the international contract. 8.（ ） According to CISG, if the package of the goods is not in

acordance with the terms and conditions of the contract, the buyer could reject the goods and lodge claims. 9.（ T ） If the goods are sold by weight, but there isn’t any stipulations

about the method for calculating weight in the contract, then the payment for goods should be calculated according to its net weight. 10.（ ）Partial loss or damage is not recoverable with FPA.

11.（ ） In ocean marine insurance, general average should be borne by

the carrier totally, who may, upon presentation of evidence of the loss, recover the loss from the insurance company. 12.（ ）Demurrage is a fine imposed on the charterer for the delay in the

loading and/or unloading of the goods. 13.（ ）Order B/L can be transferred with endorsement.

14.（ ）Unclean B/L will be accepted by the buyer or the issuing bank. 15.（ ） A B/L, Rail Way Bill, or Air Way Bill could be negotiated or

transferred because all of them are documents of title to the goods. 16.（ ）According to INCOTERMS 2000, under CIF contract, the seller

has no obligation to give the buyer prompt shipping advice after the goods are shipped on board the vessel, because the seller has insured the goods for the buyer before shipment. 17.（ ）According to UCP 600, the issuing bank shall have a maximum

of five banking days following the day of presentation to determine if a presentation is complying. When the issuing bank decides to refuse to honour, it must give a single notice to that effect to the presenter. 18.（ T ）According to UCP 600, all the credits are irrevocable and

thereby constitute a definite undertaking of the issuing bank to honour a complying presentation. 19.（ ）Under D/P, the remitting bank and the collecting bank offer their

collection service with discretion but they usually don’t promise to get the sales proceeds for the seller. 20.（ ）Under D/A, the collecting bank should be responsible for the

goods ( inculding take and store the goods, etc. ) if the buyer doesn’t accept the seller’s draft(s) and documents.

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Ⅱ. Please choose the best answer from the following choices of each question and write them on your answer sheet. ( 15% ) 21. The term of FOB should be followed by ( ) in a international trade contract.

A. named place of origin B. named port of shipment C. named port of destination D. named place of destination 22. According to UCP 600, the confirming bank must negotiate and/or honor ( )

A. if the issuing bank agrees to negotiate and/or honor B. if the applicant agrees to negotiate and/or honor

C. if it has received a complying presentation from the presenter D. if the beneficiary has shipped the stipulated goods on time 23. Under documentary collection, the draft must be ( )

A. sight draft B. time draft C. banker’s draft D. commercial draft 24. According to CISG, the international business person can ( ) before the offer reaches the offeree.

A. withdraw his/her offer B. revoke his/her offer C. withdraw his/her contract D. revoke his/her contract 25. According to UCP 600, under L/C, the payer of the draft is ( ) .

A. the buyer B. the advising bank C. the negotiating bank D. the issuing bank

26. If the CIF value in a international contract is USD 9 000 000, and there isn’t any special terms and conditions about insurance, then according to INCOTERMS 2000, the seller could insure the goods for ( ) . A. USD 9 000 000 against FPA B. USD 10 000 000 against WPA C. USD 9 000 000 against WPA D. USD 9 900 000 against TPND 27. According to CISG, the acceptance can be submitted ( )

A. in written form B. orally C. in written form or be sent orally 28. In the following payment terms, ( ) is the safest term to the seller.

A. Payment against documents, at 30 days after sight B. Payment by T/T, at 30 days after arrival of goods

C. Payment against documents, at 30 days from the date of B/L D. Payment by acceptance L/C, at 30 days after sight

29. Under CFR contract, the goods are damaged during marine transport and the buyer suffers losses estimated at USD 1 000 due to natural calamity, USD 800 due to fortuitous accidents, and USD 2 000 due to extraneous risks. If the buyer has insured the goods for USD 1 000 000 against WPA before shiment, then the insurer should pay ( ) compensation to the buyer.

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A. USD 3800 B. USD 1800 C. USD 3000 D. USD 2800 30. In the following statements about loading and discharging charges in charter party, ( ) is correct. A. F.I. means the shipper should unload the goods by himself. B. F.O. means the shipper should load the goods by himself.

C. The time charter party shouldn’t stipulate terms about these charges. D. The ship-owner isn’t responsible for these charges in tramp shipping. 31. Counter sample is made by ( ) which can help avoid disputes over the quality of goods in the future transaction. A. the buyer B. the seller C. the carrier D. the offerer 32. The more or less clause is a clause that stipulates that ( ).

A. the quantity delivered can be more or less within 5 percent. B. the quantity delivered can be more or less within 10 percent C. the quantity delivered can be more or less within 3 percent D. the quantity delivered can be more or less within certain extent 33. Sales by description and illustration is applicable to ( ) most.

A. wheat B. medical apparatus

C. mineral ore D. ordinary stainless steel cup 34. Neutral packing is adopted to ( ).

A. prevent corrosion by acids or alkali

B. break tariff and non-tariff barriers of exporting countries C. break tariff and non-tariff barriers of importing countries D. A, B and C are all right

35. Merchant vessels can be divided into liners and tramps, and to the owner of cargo, ( ) proved to be a more convenient means of international cargo distribution . A. liners B. tramps C. none of them

Ⅲ. Calculation ( Please write your answers on your answer sheet, and the results should be rounded off to two decimals. 20% ) 36. A Company in Shenzhen quotes its exporting price, USD1000 Per Metric Ton FOB Shenzhen, to a Japanese company. But the Japanese company requires the exporter to offer CIF Yokohama price ( with the goods insured F.P.A.). If the freight from Shenzhen to Yokohama is USD 200 per Metric Ton, the insured amount is 110% of CIF value and the premium rate is 1% of F.P.A.. (1) Please calculate how much this exporting company should offer CIF

Yokohama price per Metric Ton with the same profit. ( 8% )

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(2) If the Japanese company requires the exporter to offer CIFC5%

Yokohama price ( with the goods insured F.P.A.). Please calculate how much this exporting company should offer CIFC5% Yokohama price per Metric Ton with the same profit. ( 4% )

(3) If the exporting quantity is 100 Metric Tons, the domestic purchasing

price of these goods is 6000 RMB per Metric Ton. The domestic total charges (including all kinds of domestic fees and taxes) are 13000 RMB. And the export tax rebate is 3000 RMB totally. And the exchange rate is USD1:RMB6.8. Please calculate the rate of profit or loss of this export transaction. ( 8% )

Ⅳ. Case Study ( Please write your answers on your answer sheet, 10%) 37.

On 15th May, 2010, a chinese company offered to a french company, “sell 10000 Qing Yan Brand bicycles, Article No. 171069, FOB Shanghai USD 100 per set, shipment during July, 2010. Subject reply here on or before 20th May, 2010. ...... ”.

On 17th May, 2010, the french company replied by FAX, “ we accept your offer dated 15th May, 2010, but at the price of FOB Shanghai USD 80 per set, shipment during October, 2010.”

The chinese company hadn’t replied to the french company and sold their bicycles to another foreign company.

However, on 19th May, 2010, the french company replied by FAX again, “ we completely accept your offer dated 15th May, 2010.” The chinese company replied to the french company at once by FAX, “we have sold the bicycles to others. We will offer you in the future as possible as we can.” But the french company thought that the contract has been concluded and required the chinese company to ship the bicycles during July, 2010 at Shanghai port.

According to CISG, do you think the above two companies have conculded a contract? Why?

V. Write your answers on your answer sheet to the following question 38, which is based on the following L/C. ( 35% )

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RECEIVED MESSAGE

Status: MESSAGE DELIVERED

Station: 1 BEGINNING OF MESSAGE Own Address : BOCOZOXXXXX

: BANK OF CHINA : GUANGZHOU

Output Message Type : 700 ISSUE OF A DOCUMENTARY CREDIT Sent by : ACNZ2WXXX WESTPAC BANK

COPROPATION WELLINGTON : (FOR ALL NEW ZEALAND BRANCH) Output Date/Time : 061207/0928 Priority : Normal 27/ SEQUENCE OF TOTAL: 1/1

40A/ FORM OF DOCUMENTARY CREDIT: IRREVOCABLE 20/ DOCUMENTARY CREDIT NUMBER: 0612/20487923

31C/ DATE AND PLACE OF EXPIRY: 070121 P. R. O. C. 50/ APPLICANT: NEW CHEM INC.

AUCKLAND, NEW ZEALAND

59/ BENEFICIARY: GUANGZHOU FOREIGN TRADE CORP.

GUANGZHOU, P. R. OF CHINA

32B/ CURRENCY CODE AMOUNT: USD 34870,00

41D/ AVAILABLE WITH ? BY ? : ANY BANK BY NEGOTIATION 42C/ DRAFTS AT ?? : SIGHT FOR FULL INVOICE VALUE 42A/ DRAWEE: WPACNZZWAKL

WESTPAC BANKING CORPORATION, AUCKLAND

43P/ PARTIAL SHIPMENTS: NOT ALLOWED 43T/ TRANSSHIPMENT: ALLOWED

44A/ ON BOARD/DISP/TAKING CHARGE: ANY P. R. C. PORT 44B/ ROF TRANSPORTATION TO: AUCKLAND NEW ZEALAND 44C/ LATEST DATE OF SHIPMENT: 061213

45A/ DESCP OF GOODS AND/OR SERVICE: BLACK SILICON CARBIDE CIF AUCKLAND 46A/ DOCUMENTS REQUIRED: +COMMERCIAL INVOICES +FULL SET CLEAN “ON BOARD”BILLS OF LADING MADE OUT TO ORDER BLANK ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT

+INSURANCE POLICY OR CERTIFICATE COVERING OCEAN MARINE TRANSPORTATION ALL

RISKS AND WAR RISKS.

+PACKING LIST

+CERTIFICATE OF ANALYSIS +BENEFICIARY CERTIFICATE STATING BATCH NUMBERS APPEAR ON ALL DOCUMENTS AND

PACKAGES

47A/ ADDITIONAL CONDITIONS:

DRAFTS DRAWN HEREUNDER MUST BEAR DOCUMENTARY CREDIT NUMBER AND DATE. EACH PRESENTATION OF DISCREPANCIES DOCUMENTS UNDER THIS CREDIT,A FEE

OF NZD70.00( OR ITS EQUIVALENT IN THE CURRENCY OF YOUR DRAWING) IS FOR ACCOUNT OF BENEFICIARY AND MUST BE DEDUCTED FROM YOUR REIMBURSEMENT CLAIM OR WILL BE DEDUCTED FROM THE PROCEEDS (IN THE EVENT CLAIM IS PAID BY

OURSELVES). ALL DOCUMENTS IN DUPICATE UNLESS OTHERWISE STATED. 71B/ CHARGES:

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ALL BANK CHARGES OUTSIDE COUNTRY OF ISSUING BANK ARE FOR ACCOUNT OF

BENEFICIARY.

48/ PERIOD FOR PRESENTATION:

DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS AFTER ISSUANCE OF BILL OF LADING BUT WITHIN THE VALIDITY DATE OF THIS DOCUMENTARY CREDIT

49/ CONFIRMATION INSTRUTIONS: WITHOUT 78/ INSTRUCS TO PAY/ACCPT/NEGOT BANK:

UPON RECEIPT OF COMPLIANT DOCUMENTS, WE UNDERTAKE TO REMIT PROCEEDS BY TELEGRAPHIC TRANSFER IN TERMS OF YOUR INSTRUCTONS, WITHIN TWO BUSINESS DAYS, LESS OUR REIMBURSEMENT CHAREGES AND COSTS OF NZD80.00, THE

EQUIVALENT OF WHICH WILL BE DEDUCTED FROM YOUR CLAIM. DRAFT AND DOCUMENTS ARE TO BE COURIERED IN ONE LOT TO WESTPAC BANKING CORPORATION, NEW ZEALAND.

SAC: SWIFT Authentication Correct

38.

（1）本信用证的申请人和受益人？（4%） （2）本信用证的种类(至少写出两种)？（4%） （3）本信用证的到期日及到期地点？（4%）

（4）本信用证是否允许转运，是否允许分批装运？（4%） （5）本信用证的最迟装运日？（2%） （6）本信用证对汇票有何要求？（6%） （7）本信用证对提单有何要求？（6%） （8）本信用证对保险单据有何要求？（5%）

广东外语外贸大学国际经济贸易学院

《国际贸易实务》2009-2010学年第二学期期末考试试卷（A卷）

参考答案

考核对象：金融081、082、083、084班

保险081、082班

考试时间：2小时 班级：_______ 学号：________ 姓名：_________ 成绩：________

7

Ⅰ. Put T for true or F for false in the corresponding blanks. ( 20% )

1.T 2.F 3.F 4.F 5.T 6.F 7.F 8.F 9.T 10.F

11.F 12.T 13.T 14.F 15.F 16.F 17.T 18.T 19.T 20.F

Ⅱ. Please write the best answer in the corresponding blanks. ( 15% )

21.B 22.C 23.D 24.A 25.D 26.B 27.C 28.D 29.B 30.C

31.B 32.D 33.B 34.C 35.A

Ⅲ. Calculation ( The results should be rounded off to two decimals. 20% ) 36. （1）

CIF= ( FOB+F) / (1 - premium rate×110％）

＝(1000+200)/(1-1%×110％) =1200/(1-0.011) ＝1200/0.989

≈1213.35 USD per metric ton

I.e. this exporting Company should offer CIF Yokohama USD 1213.35 per Metric Ton to its customer with the same profit. ( 2 )

CIFC5%＝CIF/（1－5％）

＝1213.35/0.95

≈ 1277.21 USD per metric ton

So, the exporting Company should offer CIFC5% Yokohama USD 1277.21 per metric ton to its customer with the same profit.

( 3 )

The domestic purchasing price plus domestic total charges minus the export tax rebate is domestic cost of export.

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I.e. the total domestic cost = 6000×100 + 13000 －3000

= 610000 RMB

The revenue in RMB = foreign exchange earning × exchange rate

= FOB ×100×exchange rate =1000×100× exchange rate =100000 × 6.8 = 680000 RMB

So, the rate of profit = (revenue－domestic cost) ÷ domestic cost × 100%

= (680000－610000) ÷ 610000 × 100% ≈ 11.48%

Ⅳ. Case Study ( 10% )

37. ( 1 )According to CISG, the two companies have not conculded a contract. ( 2 ) CISG Article 19, “1）A reply to an offer which purports to be an

acceptance but contains additions, limitations or other modifications is a rejection of the offer and constitutes a counter-offer.

2） However, a reply to an offer which purports to be an acceptance but contains additional or different terms which do not materially alter the terms of the offer constitutes an acceptance, unless the offeror, without undue delay, objects orally to the discrepancy or dispatches a notice to that effect. If he does not so object, the terms of the contract are the terms of the offer with the modifications contained in the acceptance.

3) Additional or different terms relating, among other things, to the price, payment, quality and quantity of the goods, place and time of delivery, extent of one party's liability to the other or the settlement of disputes are considered to alter the terms of the offer materially. ” ( 3 ) On 17th May, 2010, the french company replied by FAX, “ we accept

your offer dated 15th May, 2010, but at the price of FOB Shanghai USD 80 per set, shipment during October, 2010.”

That is to say, the french company altered the price and the time of shipment in the chinese company’s offer dated 15th May, 2010. So the reply made by the french company dated 17th May 2010 was a counter-offer and a new offer.

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Then, the offer made by the chinese company dated 15th May 2010 became invalid.

The chinese company hasn’t accepted the new offer made by the french company dated 17th May 2010.

The reply made by the french company dated 19th May 2010 was a new offer too. And the chinese company hasn’t accepted the new offer made by the french company dated 19th May 2010 too.

So the two companies have not conculded a contract.

V. Write your answers in the corresponding blanks. ( 35% )

38.

（1）Applicant: NEW CHEM INC.，AUCKLAND, NEW ZEALAND

Beneficiary: GUANGZHOU FOREIGN TRADE CORP.

GUANGZHOU, P. R. OF CHINA

（2）Irrevocable，Sight, Negotiable, Unconfirmed,

Non-transferable,Documentary

（3）21th January,2007 in china

（4）PARTIAL SHIPMENTS: NOT ALLOWED

TRANSSHIPMENT: ALLOWED

（5）LATEST DATE OF SHIPMENT: 13th December,2006

（6）DRAFTS AT SIGHT FOR FULL INVOICE VALUE,

DRAWEE: WPACNZZWAKL,

WESTPAC BANKING CORPORATION, AUCKLAND

DRAFTS DRAWN HEREUNDER MUST BEAR DOCUMENTARY CREDIT NUMBER AND DATE.

（7）FULL SET CLEAN “ON BOARD”BILLS OF LADING MADE OUT TO ORDER BLANK ENDORSED,

MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT, IN DUPICATE

（8）INSURANCE POLICY OR CERTIFICATE COVERING OCEAN MARINE TRANSPORTATION ALL

RISKS AND WAR RISKS, IN DUPICATE

10

广东外语外贸大学国际经济贸易学院

《国际贸易实务》2009-2010学年第一学期期末考试试卷（A卷）

考核对象：‘4+0’国贸084班

‘4+0’国贸085班

考试时间：2小时 班级：_______ 学号：________ 姓名：_________ 成绩：________

Ⅰ. Put T for true or F for false in the brackets at the end of each

statement. ( 15% )

1.（ F ）According to INCOTERMS 2000, if the seller exports ceramics

using CIF term, he must insure the goods against All Risks plus Risk of Clash and Breakage.

2.（ F ）According to INCOTERMS 2000, under CIF Liner Terms

Hamburg, the buyer must pay the discharging fees in the port of destination.

3.（ F ）International customs and practice is the international standard

which is of some guiding significance to international business men. So all the international business men should abide by the international customs and practice.

4.（ T ）When the charterer fails to load or unload the goods within the

stipulated period of time, he has to pay demurrage to the ship-owner.

5.（ F ）In order to avoid complications, we should try our best to use

much more kinds of methods to stipulate the quality of the goods.

6.（ F ）According to CISG, if the package of the goods is not in acordance

with the terms and conditions of the contract, the buyer could lodge claims, but he couldn’t reject the goods.

7.（ F ）According to CISG, if the seller delivers a quantity of goods

greater than that provided for in the contract, the buyer may take delivery or refuse to take delivery of all the quantity (including the excess quantity and the contracted quantity).

8.（ F ）A chinese company exports 1500 bags of cement using CIF term

in the contract and has insured the goods against F.P.A. before shipment. However five bags fall into water when loading in the port of shipment. Because the five bags have not been on

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board yet, the insurance company is not responsible for the loss of the five bags.

9.（ T ）According to UCP 600, if there isn’t any other stipulation, the

transshipment is allowed.

10.（ F ）The clause of “ CIF London, New York or Tokyo, at buyer’s

option” is reasonable and we could agree when exporting goods.

11.（ T ）According to UCP 600, the L/C is independent of the underlying

transactions.

12.（ F ）According to CISG, the offeror can withdraw his offer, but he can

not revoke it no matter what happened.

13.（ F ）The colletcing bank should promise to get the money from the

buyer under Collection.

14.（ T ）According to UCP 600, the beneficiary should present full set

clean on board B/Ls if the L/C requires B/Ls with no special terms and conditions.

15.（ F ）Under Collection, the payer of the draft should be the buyer’s

bank.

Ⅱ. Please choose the best answer from the following choices of each question. ( 20% ) 1. An exporter in Guangzhou has agreed to sell goods to a company in New York. The exporter is responsible for arranging transport but not insurance. Which of the following shipping terms is correct? ( )

A. CIF New York B. FOB New York C. CFR New York D. FOB Guangzhou

2. According to UCP 600, if there is no special description about the form of the L/C in it, then this L/C is ( )

A. irrecovable and non-transferable B. recovable and transferable C. irrecovable and transferable D. recovable and non-transferable 3. Which term means the minimum cost coverage by the seller? ( )

A. EXW B. FCA C. FAS D.FOB

4. According to CISG, when sale by sample and there are not any other detailed stipulations in contract, the goods delivered by the seller should be ( )

A. About same as the sample B. same as the sample C. different a little from sample D. A, B, C are all right. 5. A B/L acts as ( )

A. a receipt of goods by the carrier B. an evidence of the contract of carriage

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C. a document of title for the goods D. A, B, C are all right. 6. Under D/A, the draft must be ( )

A. sight draft B. time draft C. banker’s draft D. clean draft 7. According to CISG, the offer can be submitted ( )

A. in written form B. orally C. in written form or be sent orally 8. The shipping Mark usually doesn’t contain ( )

A. the code name of shipper or consignee B. number of packages C. name of destination D. chemical characteristics

9. In the following payment terms, ( ) is the safest term to the seller.

A. sight payment L/C B. D/P at sight

C. Payment at 30 days after delivery of goodsa D. Cash with order

10. In the following statements about loading and discharging charges in charter party, ( ) is correct. A. F.I. means the shipper should unload the goods by himself. B. F.O. means the shipper should load the goods by himself.

C. The time charter party shouldn’t stipulate terms about these charges. D. The ship-owner isn’t responsible for these charges in tramp shipping.

Ⅲ. Calculation ( 25% )

1. A Company in Guangzhou quotes its exporting price, USD950 Per Metric Ton FOB Guangzhou, to a German company. But the German company requires the exporter to offer CIF Hamburg price ( with the goods insured W.P.A. plus War Risk). If the freight from Guangzhou to Hamburg is USD180 Per Metric Ton, the insured amount is 110% of CIF value and the premium rate is 1.3% of W.P.A. plus War Risk. (1) Please calculate how much this exporting company should offer CIF

Hamburg price per Metric Ton with the same profit. ( 10% )

(2) If the German company requires the exporter to offer CIFC5%

Hamburg price ( with the goods insured W.P.A. plus War Risk).

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Please calculate how much this exporting company should offer CIFC5% Hamburg price per Metric Ton with the same profit. ( 5% )

2. A company in Shanghai exports some garments to a foreign company. the total exporting amount is USD 70000 FOB Shanghai. If the domestic purchasing price of these garments is 450000 RMB. The domestic total charges (including all kinds of domestic fees and taxes) are 40000 RMB. And the export tax rebate is 3000 RMB. And the exchange rate is USD1:RMB7. Please calculate the rate of profit or loss of this export transaction. ( 10% )

Ⅳ. Case Study (40%)

A Chinese exporter exported 5000 sets electrical household appliances to an importer on the basis of USD 600 per set CFR Los Angeles. Both parties agreed to stipulate the following in the contract:

“…… 40% payment by T/T in advance and 60% payment by D/P 90 days

after sight.

The buyer should remit the 40% of total value on or before September 30th,

2008.

Shipment from Chinese port to Los Angeles, not later than Oct. 21st, 2008. Packed in wooden box fumigated more over 12 hours with H2S gas. Partial shipment and transshipment are prohibited. ……”

After received buyer’s remittance money September 28th, the exporter shipped 3000 sets in Shanghai Port on Oct. 4th, 2008, then sent shipping advice on time to the importer and got one set of clean on board B/Ls. Then the exporter shipped the other 2000 sets on board the same vessel in Guangzhou Port on Oct. 8th, 2008, sent shipping advice on tim89e to the importer and got other one set of clean on board B/Ls. And then the vessel began to sail to Los Angeles.

1. Whether the seller has breached the contract provision of “Partial shipment and transshipment are prohibited” or not? Why? ( 5% ) 2. If during the transportation from Guangzhou to Los Angeles by sea, the ship struck on a rock and got stranded. Therefore, the ship arrived at Los Angeles after a delay (latter about 20 days than usual time) and part of goods have been damaged during transportation. According to INCOTERMS 2000, whether the importer has the right to make a claim against the seller because of transportation

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delay? Why? ( 5% )

3. If these appliances had been insured against W.P.A as per China Insurance Clause before shipment. And if the Inspection Certificate states that: 1000 sets suffered losses at USD 30000 due to the above event; the other 4000 sets are in good conditions and quality. Whether the insurance company should compensate the damage or not? Why? ( 6% ) 4. If the importer became bankrupt Nov. 2008, without paying money and taking the collection documents, what should the collecting bank do? Was the collecting bank responsible for receiving and keeping goods? Why? What should the exporter do? Why? (10% ) 5. If the exporter entrust bank for D/P, but importer borrowed the full set of documents from collecting bank with T/R before payment and later the importer became bankrupt, what should the exporter do? Why? (7% )

6. If the payment term in the contract was changed to “40% payment by T/T in advance and 60% payment by L/C 90 days after sight” and the importer became bankrupt Nov. 2008, whether the exporter could receive payments on time provided that it had made complying presentation to issuing bank on time? Why? (7% )

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SALES CONTRACT Contract NO.: （1%） Sellers: China National Cereals, Oils & Foodstuffs Corp. Buyers: Canada Food Corp., Vancouver 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 according to the terms and conditions stipulated below: Commodity: （2%） Specifications: （3%） Quantity: （2%） Unit price: （3%） Total Value: （2%） Packing: （2%） Insurance: （2%） Time of Shipment: （2%） Port of Shipment: （2%） Port of Destination: （2%） Shipping Mark: （2%） Terms of Payment: （12%） Done and signed in （1%）on this day of （2%） THE SELLER (S) THE BUYER (S) China National Cereals, Oils & Foodstuffs Corp. Canada Food Corp., Vancouver

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35道国际贸易实务计算题及答案 （1）公量计重

主要用于少数经济价值较高而水分含量极不稳定的商品，如羊毛、生丝、棉花等。 公量 = 干量 + 标准水分量

=实际重量×（1+ 标准回潮率）/（1 + 实际回潮率） 公量的计算公式：

公量＝商品干净重×(1＋公定回潮率)＝商品净重×(1＋公定回潮率) /(1+实际回潮率) 实际回潮率＝实际含水量/干重

注：干量=商品干净重=干重 商品净重=实际重量 公定回潮率=标准回潮率

公量的计算

1.例题：内蒙古某出口公司向韩国出口10公吨羊毛，标准回潮率为11%，经抽样证明10公斤纯羊毛用科学方法抽干水后净重8公斤干羊毛，求用公量计算的交货重量为多少？ 实际回潮率=水分/干量=（10-8）/8*100%=25%

公量=实际重量×（1+ 标准回潮率）/（1 + 实际回潮率）=10（1+11%）/（1+25%）=8.88（公吨）

答：该批生丝的公量为8.88公吨。 净剩的8公吨为干量， 公量=干量×(1＋公定回潮率)=8 ×(1＋11%) =8.88（公吨） 答：该批生丝的公量为8.88公吨。

2.、 一批出口货物做CFR价为250000美元，现客户要求改报CIF价加20%投保海运一切险，我方同意照办，如保险费率为0.6%时，我方应向客户报价多少? 解：CIF=CFR+保险费

保险费=保险金额×保险费率 =CIF×(1+20%)×0.6% CIF=CFR+CIF×(1+20%)×0.6%

CIF=CFR÷(1-120%×0.6%)=250000÷0.9928=251813.05美元 答：我方应报价251813.05美元

3.、一批出口货CFR价为1980美元，现客户来电要求按CIF价加20%投保海上一切险，我方照办，如保险费率为2%时，我方应向客户补收保险费若干? 解：CIF价＝CFR价/[1－(1+投保加成率)×保险费率]

保险费＝保险金额×保险费率=CIF价×(1+投保加成率)×保险费率，所以 保险费＝CFR价×(1+投保加成率)×保险费率/[1－(1+投保加成率)×保险费率] ＝1980×（1+20%）×2%/（1－120%×2%）＝48.69（美元） 取整保险费应为49美元。

4、 某公司出口商品1000箱，每箱人民币收购价100元，国内费用为收购价的15%，出口后每箱可退税7元人民币，外销价每箱19美元CFR曼谷，每箱货应付海运费1.2美元，计算该商品的换汇成本。(保留两位小数)

解： 每箱货物出口总成本=100×(1+15%)-7=108元人民币 每箱货物出口销售外汇净收入 =19-1.2=17.8美元 换汇成本 =108/17.80=6.07元人民币/美元

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5. 例1：出口健身椅（Sit-up Bench）1000只，出口价：每只16.57美元CIF纽约，CIF总价16570美元，其中运费2160美元、保险费112美元。进价每只人民币117元，共计人民币117000元（含增值税17%），费用定额率10%，出口退税率14%。当时银行外汇（美元）买入价为8.32元。 解：健身椅换汇成本={yen117000 +（yen117000×10%）– [ yen117000÷（1+17%）×14%]}/（USD16570 – USD2160 – USD112）= yen114700/USD14298 = yen 8. 022 出口盈亏率 ＝( 14298 ×8.32 – 114700) ÷114700 ×100%＝3.71%

注：出口盈亏额 =（出口外汇净收入×银行外汇买入价）–出口商品总成本（退税后） 出口盈亏率=出口盈亏额/出口总成本=（出口销售人民币净收入—出口总成本）/出口总成本*100％。

6.例：某商品出口价为USD3000 Per M/T FOB Shanghai，每公吨成品耗用原材料1.5公吨，加工所用原材料当时出口价为USD1000 FOB Shanghai。 求出口创汇率。出口创汇率=（成品出口的外汇净收入—原料外汇成本）/原料外汇成本*100% 解：出口成品外汇净收入＝3000美元/公吨 原材料外汇成本＝1000×1.5＝1500美元/公吨

出口创汇率=（成品出口的外汇净收入—原料外汇成本）/原料外汇成本*100% =（3000—1500）/1500*100%=100%

7.进出口货物运输保险实务计算：P132-134书本 FOB、CFR和CIF在量上的关系 CFR=FOB+F（运费）

CIF=CFR+I（保险费）=FOB+F+I FOB是基础

保险金额= CIF价×(1+投保加成率)=（FOB+F+I）×（1+投保加成率） 保险费I = 保险金额×保险费率 = CIF × （1+投保加成率） ×保险费率 8.

O 我国某商品对某国出口的CFR单价是110美元，如外商要求我们改报CIF价，在不影响我外汇净收入的前提下，我应报何价？（注：按发票金额的110%投保，保险费率为0.5%）

O CIF ＝110/（1－0.5%×110%）＝110.61（美元）

9. 保险费的计算例题一

一批货物由上海出口至某国某港口CIF总金额 为30000美元，投保一切险（保险费率为0.6%） 及战争险（保险费率0.03%），保险金额按CIF总 金额，客户要求加保一成。

应付的保险费= 30000×（1+10%）×（0.6%+0.03% ） = 33000 ×（0.6% + 0.03% ）

= 33000 ×0.0063= 207.90（美元）

保险费的计算例题二

10.某商品出口报价CFR1200美元，保险费率0.63%，客户要求加一成保险，求：CIF价、保险金额、保险费。

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CIF价= CFR价/[1 - 保险费率×(1+投保加成率)] = 1200/（1 - 0.63%×110%）= 1208.37美元

保险金额= 1208.37×（1+10%）= 1329.21美元 保险费= 1329.21×0.63% = 8.37美元

11.某批CIF总金额为USD30000货物，投保一切险（保险费率为0.6%）及战争险（保险费率为0.03%），保险金额按CIF总金额加10%。 问：1、该货主应交纳的保险费是多少？

2、若发生了保险公司承保范围内的损失，导致货物全部灭失，保险公司的最高赔偿金额是多少？

解：保险费＝CIF价×(1＋投保加成率) ×保险费率 ＝30000×(1+10%) ×(0.6%+0.03%)＝207.9(美元) 根据保险的基本原则，保险公司的最高赔偿金额为：

赔偿金额＝CIF价×(1＋投保加成率)＝30000×(1+10%)＝33000(美元)

12.中国A公司对外出售货物一批，合同规定：数量100公吨，单价每公吨1000英镑CIF伦敦，卖方按发票金额加一成投保水渍险和短量险，保险费率分别为0.3%和0.2%。 问：保险公司应收多少保险费？

解：保险金额＝CIF价×(1＋投保加成率)＝1000×100×(1+10%)＝110000(英镑) 保险费＝保险金额×保险费率 ＝110000×(0.3%＋0.2%)＝550(英镑)

13.例：大连某贸易公司向日本出口一批水果，发票总金额为USD15000，加一成投保了一切险和战争险，费率分别为0.7%和0.3%。 请计算投保金额和保险费。 解：

投保金额＝CIF价× （1+投保加成率）＝USD15000 × （1+10%）＝USD16500 保险费＝保险金额^I 保险费率＝USD16500 × （0.7%+0.3%）＝USD165

14.我国某公司对外出售商品一批，报价CIF London23500欧元，按发票金额110%投保一切险和战争险，两者费率合计为0.7%，现客户要求改报CFR价。 问：在不影响收汇额的前提下，我方应报价多少？ 解：

投保金额＝CIF价× （1+投保加成率）＝23500× （1+10%）＝25850（欧元） 保险费＝保险金额^I 保险费率＝25850×0.7%＝180.95 （欧元） CFR价＝CIF价－保险费＝23500－180.95＝23319.05 （欧元）

计算题练习

1．一批出口货物CFR价为99450美圆，现客户要求改CIF价加一成投保海运一切险，我同意照办。如果一切险保险费率为0.5%，请计算：（要求写出计算公式及计算过程）。 1）我方应报的CIF价。4分

2）我方应该向客户收多少保险费？2分 参考答案 1．

CIF=CFR/[1-保险费率×（1+投保加成）]=99450/[1- ×0.5% ×1.1]=100,000USD I = CIF -CFR = 100000-99450 =550USD

或 I = CIF ×保险费率×（1+投保加成）= 100,000USD × 0.5% × 1.1= 550USD

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计算题练习

2．上海某公司出口1000箱货物至科威特，每箱US$50.00美元CFRC3％科威特。客户要求改报FOBC5％上海价。该货物每箱尺码为42×28×25厘米，总毛重为20,000千克。海运运费按W/M（11级）。查出口地至科威特11级货基本运费为70美元，港口附加费为运费的20％。试求FOBC5％上海价是多少？（要求写出计算公式及计算过程）。 参考答案

CFR净价= 含佣价× （1-佣金率）=50 × （1-3%）=48.5USD 尺码吨：42×28×25 ×1000=29.4﹥20吨∵ W/M ∴运费= 29.4 × 70 ×(1+20%)=2469.6USD FOB=CFR-F=48.5-2.4696=46.0304USD 含佣价=净价/ （1-佣金率）

FOBC5％= 46.0304 / （1-5%）=48.45USD

计算题练习

3．上海某外贸公司业务员收到国外客户来电，客户询问A商品的价格及有关情况。小王立即与国内供货工厂进行了联系，确定A商品的国内采购价格为68元每只。A商品国内增值税率为17%，出口退税率为13%，银行的美元买入价为8.27人民币元/美元。

问：假设该笔业务国内费用为国内收购额的6%，当FOB上海价为多少时，盈亏率为10%？（要求写出计算公式及计算过程）。

商品总成本 =出口商品购进价+定额费用 – 出口退税收入 =68+68 × 6% － 68× 13%/ 1.17=64.52RMB

∵出口盈亏额 = FOB净价×银行外汇买入价－出口商品总成本 又：出口盈亏率=出口盈亏额/出口商品总成本 ∴FOB净价= (64.52 × 10%+ 64.52 )/ 8.27=8.58USD

计算题练习

我某公司出口某商品10万吨，国内收购价为110元人民币/吨，另加其它费用5％，外销价为每公吨14.6美元FOB上海，含佣金2％。该产品增值税率17%，退税率13%。银行的美元买入价为8.27人民币元/美元。试计算该商品的出口换汇成本和盈亏率（要求写出计算公式及计算过程）。 参考答案

4、单位商品总成本

=出口商品购进价+定额费用 – 出口退税收入= 110+110* 5％-110*13%/1.17=103.28 单位商品FOB净价= 14.6*（1- 2％）=14.308

出口换汇成本 =单位商品总成本/单位商品FOB净价= 103.28 / 14.308=7.22 盈亏额 = FOB净价×银行外汇买入价－出口商品总成本

又：出口盈亏率=出口盈亏额/出口商品总成本= (14.308*8.27- 103.28)/ 103.28=14.57%

试卷编号：3529 座位号 2013年秋季学期期末考试 《国际贸易实务》试题 A卷

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