发布时间 : 星期五 文章2015全国外贸业务员考试操作实务试卷及答案(A卷)更新完毕开始阅读5eda6efcff0a79563c1ec5da50e2524de518d030
1. Description of Goods: (1) 2. Quantity:(2) 3. Unit Price:(3) 4. Total Value:(4) 5. Packing: (5) 6. Shipment: (6) 7. Insurance: (7) 8. Payment: (8) 9. Quality/Quantity Discrepancy:(9) 10. Other Terms: (omitted) This contract is made in two originals, one original for each party in witness thereof. THE BUYER: Fujian Zhengda I/E Co., Ltd. 郑达 THE SELLER: BRK Global GmbH GREEN LI
得 分 评卷人 复查人
六、其他进口业务操作（共15分）
根据前面第四、第五大题和以下业务背景资料，回答相关问题。
2015年3月2日，外贸业务员章庆收到卖方银行开立的如下银行履约保函。 BANCO DA CHINA BRAZIL S.A Av. Paulista 283, Andar 4 CEP 01.311-000 Bela Vista, Sao Paulo Sp, Brazil L/G No. G-2015-90805 Date: Feb.26, 2015 TO：Fujian Zhengda I/E Co., Ltd. No. 90 Tianyi St. Fuzhou, China Dear Sirs, We hereby guarantee to pay you up to an aggregate amount of USD72800（Say U.S.DOLLARS Seventy Two Thousand Eight Hundred only）for account of BRK Global GmbH, being 100% of Contract Amount as per Contract No. ZQ150012 dated Feb. 9, 2015 for the supply of 28 000 kgs Frozen Chicken Whole Wings. TERMS AND CONDITIONS: Payment under this Guarantee is available against your statement certifying that the accountee has failed to comply with the contract terms and the following documents: (i) if the accountee has failed to ship the goods of the contract, they are: - your bank’s statement certifying that it has remitted the contract value to BRK Global GmbH by T/T as per Contract No. ZQ150012, and - the copy of the message of T/T. (ii) if the quality and/or quantity of goods the accountee shipped are not the same as whose of the contract, it is the certificate of inspection issued by the SGS. Payment shall not be effected when such failure is caused by force majeure. This Guarantee expires on Feb.26, 2016. All claims hereunder must be submitted to us not later than the above mentioned expiry date, after which this Guarantee automatically becomes null and void. Yours faithfully BANCO DA CHINA BRAZIL S.A DIM RONALDO ………………………………………… Authorized Signature 1．请写出该银行保函涉及的三个基本当事人的名称。（3分）
2．如果福建郑达进出口有限公司按合同要求已把72 800美元电汇给BRK Global GmbH，而BRK Global GmbH过装运期还不发货，经多次催促仍无效。请问：福建郑达进出口有限公司若想得到担保行的偿付，需提供哪些证明材料？（6分）
3．如果BRK Global GmbH按合同要求如期发货，该批货物于2015年4月7日到达厦门港后，经厦门出入境检验检疫局检验，品质不符合合同要求。（1）若福建郑达进出口有限公司与BRK Global GmbH多次协商索赔未果，便于5月7日凭厦门出入境检验检疫局出具的品质证书向担保行提出偿付，担保行会予以偿付吗？为什么？（2）作为福建郑达进出口有限公司外贸业务员章庆，该如何应对这种情况？（6分）
2015年全国外贸业务员培训认证考试
外贸业务操作实务试卷（A卷）答案
一、出口报价核算与发盘操作（共20分）
1．（10分）
出口退税额=采购成本÷（1+增值税率）×出口退税率（2分）
=234÷(1+17%)×15%=30元/箱（1分）
出口成本=采购成本-出口退税额（1分） =234-30=204元/箱（1分） 国内费用= 234×3%=7.02元/箱（1分） 出口利润=234×15%=35.1元/箱（1分）
FOB上海=出口成本+国内费用+出口利润（1分）
=(204+7.02+35.1) ÷6.23（1分） =39.51美元/箱（1分）
2．（10分） Dear Mr. Owen, Thanks for your inquiry on Jan. 28, 2015（1分）. Our offer is as follows：（1分） ①Shaoxing Rice Wine, alcohol content:15 percent, 750ml×12bottles（1分） ② Packing：packed in 720ctns/20FCL（1分） ③ Unit price: USD39.51/ctn FOB Shanghai, China（1分） ④ Quantity:3600ctns（1分） ⑤ Payment: 30% contract value will be paid by T/T within 15 days after the contract date, (1分)the balance will be paid by sight payment credit. （1分） ⑥ Shipment: within 45 days after the receipt of the credit. （1分） This offer is valid subject to your reply here before Feb. 10, 2015. （1分） Awaiting your early reply. Best wishes, Xu Yue