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===大学生成长生活平台===

2012年外贸业务员考试操作实务模拟试题及答案签订出口合同操

2013-03-18来源/作者:卫凯点击次数:968

外贸业务员考试操作实务模拟试卷及答案

  编辑推荐:2012年外贸业务员考试基础理论模拟试卷及答案

外贸业务员操作实务模拟试题及答案

  编辑推荐:2012年外贸业务员考试基础理论模拟试卷及答案

外贸业务员操作实务模拟试题及答案

  编辑推荐:2012年外贸业务员考试基础理论模拟试卷及答案

  四、进口磋商和签约操作(共20分)
  根据以下业务背景资料,回答相关问题。
  杭州林峰印刷有限公司(具有自营进出口资格)拟向德国Jebu GmbH & Co.KG进口一台四色胶印机。2008年12月1日,王成收到Jebu GmbH & Co.KG报价如下:单价为EUR795000/set FOB Hamburg, Germany,一台胶印机装两个40英尺高柜。该胶印机的HS编码为8443131300,监管证件代码为“O”,进口关税税率10%,进口环节增值税17%。
  1.经王经理了解,德国汉堡到中国上海的运费为EUR1000/40英尺高柜,保险费率0.15%,保险加成按10%计;进口港区费用为RMB¥2000/40英尺高柜;内陆运输费RMB¥3000/40英尺高柜;银行费用按合同金额0.15%计;其他费用RMB¥3000。预期国内销售价格为RMB¥11 700 000/台,EUR= RMB¥9.9/10.0。请依据Jebu GmbH & Co.KG的报价,计算该笔业务的预期销售利润率。(13分)
  (1)进口价格CIF=CFR÷(1-110%×0.15%)
  =(795000+1000×2)÷(1-110%×0.15%)×10.0
  =7983172.23元/台
  (2)进口费用:
  ①进口关税=进口关税的完税价格×进口关税率=CIF×进口关税率
  =7983172.23×10%=798317.22元/台
  ②进口增值税=进口增值税的完税价格×进口增值税率
  ③实缴增值税=国内销售价格÷(1+增值税率)×增值税率-进口增值税
  ②、③相加,即进口增值税+实缴增值税=国内销售价格÷(1+增值税率)×增值税率
  =11700000÷(1+17%)×17%=1700000元/台
  ④银行手续费= 795000×0.15%×10.0=11925元/台
  ⑤进口费用=798317.22+1700000+11925+2000+3000+3000=2518242.22元/台
  整理得,进口利润=国内销售价格-进口价格-进口费用
  =11700000-7983172.23-2518242.22
  =1198585.55元/台
  预期销售利润率=进口利润÷国内销售价格=1198585.55÷11700000=10.24%
  2.双方通过多次磋商,最终以EUR780000/set FOB Hamburg, Germany达成一致协议,签订号码为LF648的进口合同,其中支付条款为:“买方在收到由卖方银行开立的合同价的20%的银行保函后15天内向卖方支付20%合同价款的订金;发货前45天,买方开立合同价款80%的即期信用证,有效期到2009年5月15日,其中70%的合同价款见单付款,另外10%的合同价款,在机器通过卖方、买方及最终用户三方验收合格后再给予支付。”请用英文书写该支付条款。(7分)
  The buyer will pay to the seller 20% of the contract price as the down payment within 15 days after his receipt of a G/L issued by the seller’s bank covering 20% of the contract price. 45 days before the shipment, the buyer shall issue, through his local bank, to the seller an irrevocable L/C with the 80% amount to of contract price, the expiry date is the May 15,2009, of which the 70% of the contract price will be paid at sight of the documents stipulated. The remaining 10% of the contract price will be paid after the machine passes the inspection against a final acceptance certificate signed by the seller, the buyer, and the end-user.

  编辑推荐:2012年外贸业务员考试基础理论模拟试卷及答案

外贸业务员考试操作实务模拟试题及答案

外贸业务员考试操作实务模拟试题及答案

  编辑推荐:2012年外贸业务员考试基础理论模拟试卷及答案

  六、处理进口争议操作(共10分)
  根据前面第四、第五大题和以下业务背景资料,回答下面相关问题。
  1.在该胶印机到达杭州林峰印刷有限公司后,如果由于卖方的原因,胶印机始终无法调试成功,因此杭州林峰印刷有限公司也不愿意签署验收证明,那么卖方是否可以从信用证项下获得剩余的10%的尾款?为什么?(3分)
  卖方不能从信用证项下获得剩余的10%的尾款,因为信用证规定10%的合同价款,在机器通过卖方、买方及最终用户三方验收合格后再给予支付。而现在由于卖方的原因,胶印机始终无法调试成功,杭州林峰印刷有限公司没有签署验收证明。
  2.请根据以下号码LF648进口合同的部分条款,拟订一套上述争议的处理方案。(7分)
  Guarantee of Quality :
  The seller shall guarantee that the commodity hereof is made of the best materials with first class workmanship, brand new and unused, and complied in all respects with the quality and specification stipulated in this contract. The seller shall also guarantee that the goods when correctly mounted and properly operated and maintained, will give satisfactory mechanical performance in the useful life starting from the date when the erection and commissioning work have been finished, the guarantee period of quality will be 12 months counting from the date when the seller, the buyer and the end-user signing the final acceptance certificate, however not more than 18 months counting from the date of bill lading.
  Inspection and Claims :
  A. The manufacturers shall before making delivery, make a precise and comprehensive inspection of the goods as regards their quality, specifications, performance and quantity/ weight, and issue certificate certifying that the goods are in conformity with the stipulation of this contract. The certificates shall form an integral part of the documents to be presented to the paying bank for collection of payment but shall not be considered as final in respect of quality, specifications, performance and quantity/ weight.
  B. After arrival of the goods at the port of destination, the buyer shall apply to the Entry-exit Inspection & Quarantine Bureau of The People’s Republic of China (herein after called the Bureau) for a preliminary inspection of the goods in respect of their quality, quantity /weight. If any discrepancies are found by the Bureau regarding the specifications or the quantity /weight or both, except those for which either the insurance company or the shipping company is responsible, the Buyer shall, within 120 days after discharge of the goods at the port of destination, have the right either to reject the goods or to claim against the Seller on the strength of the inspection certificate issued by the Bureau.
  C. Any and all claims shall be regarded as accepted if the Seller fails to reply within 30 days after receipt of the Buyer’s claim.
  Settlement of Claims:
  In case the Sellers are liable for the discrepancies and a claim is made by the Buyers within the period of claim or quality guarantee period as stipulated in Clause 12 and 13 of this contract, the sellers shall settle the claim upon the agreement of the Buyers in the following ways:
  A. Agree to rejection of the goods and returned to the Buyer the value of the goods so rejected in the same currency as contracted herein, and to bear all direct losses and expenses in connection therewith including interest accrued, banking charges, freight, insurance premium, inspection charges, storage, stevedore charges and all other necessary expenses required for the custody and protection of the rejected goods.
  B. Devaluate the goods according to the degree of inferiority, extent of damage and amount of losses suffered by the Buyers.
  C. Replace the defective goods with new ones, which conform to the specifications, quality and performance as stipulated in this contract, and bear all expenses incurred to and direct losses sustained by the Buyers. The Sellers shall, at the same time, guarantee the quality of the replacement goods for a further period of 12 month as specified in Clause 12 of this contract.
  Arbitration:
  All dispute in connection with this contract or the execution thereof shall be settled friendly through negotiations. In case no settlement can be reached through negotiation, the case should then be submitted for arbitration to the Foreign Trade Arbitration Commission of the China Council for the Promotion of International Trade, Beijing, in accordance with the “Provisional Rules of Procedures of the Foreign Trade Arbitration commission of China Council for the Promotion of International Trade”. The arbitration shall take place in Beijing and the decision rendered by the said Commission shall be final and binding upon both parties; neither party shall seek recourse to a law court or other authorities for revising the decision. The arbitration fee shall be borne by the losing part. Or the arbitration may be settled in the third country mutually agreed on by both parties.
  第一步:与出口商协商,要求其派技术人员继续进行机器调试,直至成功;
  第二步:若是因为机器配件存在问题,要求对方调换好的配件,直至调试成功;
  第三步:若是因为机器本身存在问题,通过中国出入境检验检疫局出具不合格检验证书,在合同规定的索赔期内,要求退货并索赔相应的损失;或与对方协商一致后,签订调换货物合同,要求对方调换新的机器并赔偿相应的损失。
  第四步:若协商未果,向中国国际经济贸易仲裁委员会提申请仲裁。

  编辑推荐:2012年外贸业务员考试基础理论模拟试卷及答案





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