国际贸易实务第二版---练习题答案--全部20页word文档

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国际贸易实务试卷(二)答案

国际贸易实务试卷(二)答案

国际贸易实务试卷二答案一、单项选择题(共10 小题,每小题1分,共10 分)1-5:ADAAB 6-10:A BAAA二、多项选择题(共10小题,每小题2分,共20 分)1 .CD2 .ABCD3 .AB4 .ABC5 .CD6.ACDE7.AB8.ABE9.CDE 10.ABC三、判断题(共10小题,每小题1分,共10 分)1-5:对对对错错6-10:错对错错对四、简答题(共4小题,每小题5分,共20 分)1.答案:相同点(1)卖方都是在装运港交货,(2)买卖双方风险的转移以货物越过装运港船舷为界限(3)都适合于水上运输(4)卖方办理出口通关手续,买方办理进口通关手续区别:在运输和保险上存在差别FOB下运输和保险由买方自行安排,卖方无责任;CFR下卖方负责签订运输合同,支付运输费用,保险由买方自行安排;CIF下,运输合同和保险合同均由卖方负责签订,并承担运费和保险费。

2.由发盘人做出;无条件接受;内容与发盘相符;在发盘的有效期传达到发盘人;接受必须明确表示3.品质机动幅度的规定方法:规定范围;规定某项品质指标的允许差异范围;对商品的品质规格规定上下极限;规定上下差异4.信用证的性质为银行信用。

其特点为:(1)信用证是一种有条件的保证付款的凭证,但不同于一般的银行担保。

(2)信用证是依据买卖合同开立的,但它又是独立于合同之外的自足的文件。

(3)信用证只凭指定的单据付款,它是一种单据买卖。

五、案例分析题(共2小题,每小题10分,共20 分)1.依公约不构成不可抗力。

大豆是种类物,合同不要求特定产地。

外商可从其他地方购买。

还有4个月交货,外商有足够的时间从其他地方购买。

外商要履约,否则我方保留追索权。

2.中方公司做法不妥。

根据UCP600,允许分批装运,该信用证与合同不相冲突。

中方公司这样做虽没违反信用证,但违反了合同,外商有权索赔或拒收货物。

六、计算题(共2小题,每小题10分,共20 分)1.保险金额计算的公式是:保险金额=CIF货值×(1+加成率)。

(完整)国际贸易实务习题(含答案),推荐文档

(完整)国际贸易实务习题(含答案),推荐文档

国际贸易实务习题答案第二章(一)货物描述 - 品质条款一、单选题1.大路货是指( D )。

A •适于商销B •上好可销品质C .质量劣等D •良好平均品质2.某美国客商到我国一家玩具厂参观,之后对该厂的部分产品很感兴趣,于是立即签定购买合同, 批量购买他所见到的那部分产品,决定按实物样品作为合同中交收货物的品质要求。

这种表示品质 的方法是( B )。

A •看货购买B •凭卖方样品C .凭买方样品D •凭对等样品3•凭样品买卖时,如果合同中无其他规定,那么卖方所交货物( B )。

A •可以与样品大致相同B •必须与样品完全一致C .允许有合理公差D .允许在包装规格上有一定幅度的差异4 •外商在收到我方寄送的样品后,来电表示愿意按我所提交易条件成交,并嘱其签订销售合同。

我 方在合同内详细列出该商品的品质规格,经对方签字后寄回无误。

我方按约装船,忽然接到对方来 电:“你方所装货物品质是否与样品相符。

”我方的正确答复应该是( D )。

A •我方所装货物品质与样品相符 B •我方所装货物品质与样品大致相符 C •我方所装货物品质与样品完全相符D •我方所装货物品质以合同为准,样品仅供参考 5 .对等样品也称之为( B )。

A .复样 B .回样C .卖方样品D .买方样品6 •在国际贸易中造型上有特殊要求或具有色香味方面特征的商品适合于(A )。

A •凭样品买卖B •凭规格买卖C •凭等级买卖D .凭产地名称买卖 7 •凡货样难以达到完全一致的,不宜采用( A )。

A •凭样品买卖B •凭规格买卖C •凭等级买卖D .凭说明买卖&凭卖方样品成交时,应留存(C)以备交货时核查之用。

A .对等样品B .回样C .复样D .参考样品9 •在品质条款的规定上,对某些比较难掌握其品质的工业制成品或农副产品,我们多在合同中规定 ( C )。

A .溢短装条款B .增减价条款C •品质公差或品质机动幅度D •商品的净重10 •若合同规定有品质公差条款,则在公差范围内,买方(A )oA •不得拒收货物B •可以拒收货物C •可以要求调整价格D •可以拒收货物也可以要求调整价格二、多选题1 •表示品质方法的分类可归纳为( BC A.凭样品表示商品的品质 B C.凭说明表示商品的品质D2 •卖方根据买方来样复制样品,寄送买方并经其确认的样品,被称为( BD)oA •复样B •回样C .原样3 •凭商品或牌号买卖,一般只适用于( A. —些品质稳定的工业制成品 C •机器、电器和仪表等技术密集产品 三、判断题1 •某外商来电要我提供大豆,按含油量18%,含水份14%,不完全粒7%,杂质1%的规格订立合)。

国际贸易实务第二版---练习题答案--全部

国际贸易实务第二版---练习题答案--全部

练习题参考答案第一章一.判断题1√2×3×4√5√6√7√8×9×10√二.单选题:1A 2A 3B 4B 5A 6?7A 8 B 9A 10C三.多选题:1BCD 2ABC 3ACD 4ABCD 5BD 6ABCD 7BCD 8ABCD 9ABC 10ABCD第二章一.判断题:1×2×3√4√5×6×7×8√9×10√二.单选题:1B 2B 3A 4A 5C 6A 7C 8A 9A 10A 11B12A 13C14 A 15 A16 A 17B 18B 19 B 20A 21A 22 A 23B三.多选题:1ABC 2 ACD 3ABD 4ABC 5AC 6ABD 7ABCD 8BD 9ABC 10ABCD 11ABCD 12ABCD四.案例题1.答:最多:1磅=0.45359公斤,40磅=400.45359公斤=18.144公斤(10(1+5%)1000)18.144=578箱(尾数应去掉)最少:(10(15%)1000)18.144=524箱(尾数应进位)2.答:《统一惯例》规定:“凡“约”,“大约”用于有关信用证金额或数量或单价者,当解释为允许其金额或数量或单价有不超过10%的增减金额。

据此,我多装2 公吨亦可。

但来证的金额前并无类似“约”或“大约“的词语,故如持22公吨的发票和8800美元的汇票向银行办理议付,肯定不行。

因此,在签约时,如数量内约量,则来证之金额也应有相关规定。

否则,不能多装。

特别是对外汇紧缺和管制严格的国家尤应如此。

3.答:国外这一要求实质是定牌中性包装,一般可接受。

不过在接受法定牌名或指定商标时应注意其牌名或商标是否在国内外已有第三者进行注册。

在无法判明的情况下,为安全起见应在合同中列明“如发生工业产权争议应由买方负责“的条款,以防不测。

4.答:对方的要求是合理的,卖方交货的数量应严格按照信用证的规定执行,并按商品的净重交货。

国际贸易实务双语教程第二版习题参考答案

国际贸易实务双语教程第二版习题参考答案

Unit 1 A brief introduction to international tradeKeyI. Answer my questions1. International trade is business which involved the crossing of national borders2. Sales expansion, resource acquisition and diversification of sales and supplies.3. To gain profit.4. To seej out foreign markets and procurement.5. There are four major forms which are the following:Merchandise exports and Imports, Service Exports and Imports, Investment and Multinational Enterprise.6. It is the account which is a summary statement of the flow of all international economic and financial transactions between one nation (eg.the United States ) and the rest of the world over some period of time, usually one year.7. Merchandise Exporting and Importing.8. Yes. There are great differences between them.1) direct investment takes place when control follows the investment. It usually means high commitment of capital, personnel, and technology abroad. It aims at gaining of foreign resources and foreign markets. Direct investment may often get higher foreign sales than exporting. And sometimes it involves two or more parties.2) While portfolio investments are not under control. And they are used primarily for financial purposes. Treasures of companies, for example, routinely more funds from one country to another to get a higher yield on short term investments.9. MNE is the abbreviation of the multinational enterprise. Its synonyms are NNC (the multinational corporation) and TNC (transnational corporation).10. Examples are travel, transport, fee, royalties, dividends and interest.11. The choice of forms is influenced by the objective being pursued and the environments in which the company must operate.12. It is limited by the number of people intere sted in a firm‟s products and services and by customers‟ capacity to make purchase.13. This is because at an early stage of international involvement these operations usually take the least commitment and least risk of a firm‟s resources.14. Royalties means the payment for use of assets from abroad, such as for trademarks patens, copyrights, or other expertise under contract known as licencing agreements.Royalties are also paid franchising.15. It is a way of doing business in which one party (the franchiser) the use of a trademark that is an essential asset for the franchisers‟ business.II Match each one on the left with its correct meaning on the right1. J2.A3.E4.B5.C6.D7.I8.G9.F 10.HIII Translate the following terms and phrases into Chinese1 购买力11经济复苏;恢复2潜在销售量12 经济衰退3加价,涨价13间接投资4国内市场14有形货物5制成品15有形进出口6边际利润16收入及支出;岁入及岁出7市场占有率17超额能力8贸易歧视18贸易中间人(商);经纪人9时机选择19全部包建的工程承包方式10经销周期20许可证协定IV Case Study1 [Answer]:Batteries called "white elephant" exported from China were very popular in Southeast Asia, because "white elephant" was a lucky thing in Southeast Asia, but no one was interested in it in the market of Europe and the United States. The boss of the company was very strange that the quality of the battery or the price of reasons, so he asked his staff to investigate. Finally he found that is the brand "white elephant" to be blame. The brand's name translated into English was "white elephant" which meant something were no use but cumbersome in Western countries. It was really a bad translation from culture information perspective. The meaning derived from a legend. According to the legend, there was a king who hated a minister, so he gave a white elephant to the minister for punishment. The minister has to take care of the white elephant, he couldn't give it to others or kill it because it's the king gave it to him. However, the appetite of the white elephant was so great, and the minister became poorer. So it showed people in western countries would not buy the battery for the consumers have no willing to buy something useless but cumbersome.V. OpenVI.Translate the following into English1. Trade is often the …engine‟ of growth. However oversimplified this metaphor may be, it does serve to underline the importance of foreign trade in the process of growth. A healthy expansion of exports may not always be sufficient condition for rapid and sustained growth, but a strong positive association between the two is clearly undeniable. Trade expansion contributes to economic growth in many ways. Among them are the benefits of specialization; the favorable effects of international competition on domestic economic efficiency; the increased capacity to pay for the imports required in development and more generally the stimulus to investment.2. International trade is the exchange of goods and services produced in one country for goods and services produced in another country. In addition to visible trade, which involves the import and export of goods and merchandise, there is also invisible trade, which involves the exchange of services between nations. Nations such as Greece and Norway have large maritime fleets and provide transportation service. This is a kind of invisible trade. Invisible trade can be as important to some nations as the export of raw materials or commodities is to others. In both cases, the nations earn the money to buy necessities.3. There exist different ways of conducting international business. Exclusive sale means the seller gives the overseas client the exclusive right of selling a particular product in a designated area within a specified period of time. In this kind of business transaction, the product is bought by the exclusive seller and therefore he should sell the product by himself, assuming sole responsibilities for his profit and loss. Exclusive sale is different from agency where only commission is involved. And difference exists between general contract and exclusive sales because the exclusive seller enjoys exclusive right in a particular area.4. There is no country in the world that can produce all the products it needs. Thus countries joinin international division of labor for effective production and reproduction. Sometimes a country can buy goods and services from abroad on a barter basis. Barter means doing business by exchanging goods of one sort for goods of another sort without using money. Barter trade itself is not enough to meat a cou ntry‟s import needs. But as a form of international trade, it is still attractive in developing countries where foreign exchange is in short supply and inflow of foreign funds is far from sufficient to meet their obligations in external trade.Unit 2 General Procedures of Export and Import TransactionI. Answer the following questions(Omited)II. Filling the blanks with the suitable words in the text:1.meeting/satisfying;2.agent, foreign/overseas;mission;4.own;5.setting;6.patent;7.profits;8.outlets; 9.joint, venture; 10.subsidiaryIII. J udge the following statement, mark True (T) or False(F)1F 2. T 3. F 4. F 5.F 6.F 7.T 8.F 9.F 10. TIV. Explain the meaning of the words or phrases below as requested1. Offer: An offer is a proposal made by sellers to buyers in order to enter into the contract.2. Withdrawal: It means an offer by the offerer has been withdrawn before it is reached to the offeree in order to prevent its entry into force.3. Enquiry: An enquiry is a request for business information, such as price lists, catalogue, samples, and details of the goods or trade terms. It can be made either by the importer or the exporter.4. Acceptance: Acceptance is a statement made by other conduct of the offerees indicating unconditional consent to an offer.5. Shipping agent: Shipping agent(船代)is a ship owner's representative whose job is to find the ships to carry.V. Compose a letter of enquiry with the following particulars:KeysMessrs. Arthur Grey & Son,19 Cheapside,London, E.C.2Dear Sirs,We have obtained your name and address from China Council for Promotion of International Trade and learned that you are one of the leading exporters of Ice Box in your district.We are now interested in 100 sets of the said article and should be pleased if you would let us know whether you can supply us with the quantity and quality we desire. Please quote us your best price on CIF Guangzhou basis. When offering, please state clearly terms of payment, time of delivery, packing conditions together with illustrated catalogue for our consideration.We are looking forward to your early reply.Yours faithfully,VI. Please make your offer according to the following particulars:KeyDear Sirs,Thank you for your letter of 5th May. We are glad to learn of the inquiries you have had from your customers for our raincoats. Our "D.D." range is particularly suitable for warm climates, and during the past years we have supplied this range to dealers in several tropical countries, from many of whom we have already had repeated orders. This range is popular not only because it is light in weight, but also because the material used has been specially treated to prevent excessive condensation on the inside surface.For the quantities you mention we are pleased to quote as follows:"D.D." Raincoats100 men's medium @ US$14.50 US$ 1,450100 men's small 14.0 1,400100 women's medium 13.2 1,320100 women's small 12.7 1,270US$ 5,440Payment: by irrevocable L/C at sightShipment: Shipment will be effected within three or four weeks after receiving the L/C.This offer is subject to our final confirmation. We feel you may be interested in our other products and enclose some pamphlets for your reference.We are awaiting your early orders.Yours sincerely, VII. Write a counter-offer according to the following particulars:Keys:Dear Sirs,We thank you for your quotation May 10 for 1,000 sets of Hair IceBox. We find your price as well as delivery date satisfactory, however, we would give our suggestions of an alternation of your payment terms.Our past purchase of other household electrical appliances from you has been paid as a rule by confirmed, irrevocable letter of credit at sight. On the basis, it has indeed cost us a great deal. From the moment to open credit till the time our buyers pay us, the tie-up of our funds lasts about four months. Under the present circumstances, this question is particular taxing owing to the tight money condition and unprecedentedly high bank interests.In view of our long business relations and our amicable cooperation prospects, we suggest that you accept either “cash against documents on arrival of goods” or “drawing on us at 60 day‟s sight”.Your first priority to the consideration of the above request and an early favorable reply will be highly appreciated.Yours sincerely,VIII. Translate the followings into English1). Economic activity began with the cavemen, who was economically self-sufficient. He did his own hunting, found his own shelter, and provided for his own needs. As primitive populations grewand developed, the principle of division of labor evolved. One person was more able to perform some activity than another, and therefore each person concentrated on what he did best. While one hunted, another fished. The hunter then traded his surplus to the fisherman, and each benefited from the variety of diet.In today‟s complex economic world, neither individuals nor nations are self-sufficient nations are self-sufficient. Nations have utilized different economic resources; people have developed different skills. This is the foundation of international trade and economic activities.Foreign trade, the exchange of goods between nations, takes place for many reasons. The first, as mentioned above, is that no nation has all of the commodities than it needs. Raw materials are scattered around the world. Large deposits of copper are mined in Peru and Zaire, diamonds are mined in South Africa, and petroleum is recovered in Middle East. Countries that do not have these resources within their own boundaries must buy from countries that export them.Foreign trade also occurs because a country often does not have enough of a particular item to meet its needs. Although the United States is a major producer of sugar, it consumes more than it can produce internally and thus must import sugar.Third, one nation can sell some items at a lower cost than other countries. Japan has been able to export large quantities of radios and television sets because it can produce them more efficiently than other countries. It is cheaper for the United States to buy these from Japan than to produce them domestically.Finally, foreign trade takes place because of innovation or style. Even though the United States produces more automobiles than any other country, it still imports large quantities of autos from Germany, Japan and Sweden, primarily because there is a market for them in the United States.2). The different kinds of trade nations engaged in are varied and complex, a mixture of visible and invisible trade. Most nations are more dependent on exports than on any other activity. The earnings from exports pay for the imports that they need and want. A nation‟s balance of payment is a record of these complex transactions. By reflecting all of these transactions in monetary terms , a nation is able to combine the income it receives, for example, from exports, tourists expenditures, and immigrant remittances. This combined incomes is then spent on such items as manufactured goods from other countries, travel for its citizens to other countries, and the hiring of construction engineers.IX. Case Study[Answer]:A 公司与B公司的第一封信函可视为发盘,在该发盘中A公司对包装做出了要求。

国际贸易理论与实务(第2版)(教材)习题答案

国际贸易理论与实务(第2版)(教材)习题答案

国际贸易理论与实务(第2版)(教材)习题答案国际贸易理论与实务(第2版)习题与参考答案第一章绪论【试一试】单项选择题(P2)1.通常所说的国际贸易货物额是指()。

A.世界出口货物总额 B.世界进口货物总额 C.世界进出口货物总额 D. 世界贸易量2.一般情况下,随着一国参与国际分工的程度加深,其对外贸易依存度将会()。

A.提高 B. 下降C.不变 D. 变化方向不确定 3.一国的进出口贸易收支状况用()来反映。

A.对外贸易额 B. 贸易差额 C.对外贸易量D. 国际贸易量 4.转口贸易又称()A.直接贸易 B. 间接贸易 C.过境贸易 D. 中转贸易5.能指明一国出口货物和服务的去向与进口货物和服务的来源,并能反映出一国与其他国家或国家集团之间经济贸易联系程度的指标是()。

A.对外贸易地理方向B. 国际贸易地理方向 C.对外贸易商品结构 D. 国际贸易商品结构参考答案:1. A、2. A、3. B、4. D、5. A课堂讨论1-1: 2021-2021年我国贸易条件系数与其他经济体相比的特点有哪些?(P5)参考答案:与其他经济体相比,我国的贸易条件系数呈逐步降低趋势,表明贸易条件逐渐恶化;而其他经济体的贸易系数呈上升趋势,贸易条件逐渐改善。

课堂讨论1-2:结合以上表格数据,分析我国对外贸易发展存在的结构性问题是什么?(P6)参考答案:(1)从外贸依存度所反映的贸易规模来看,我国已经是贸易大国,但从商品结构看,尚属贸易弱国;(2)重要资源性商品、关键设备和零部件的外贸依存度过高,存在贸易安全隐患;(3)服装、纺织及家电等产业出口依存度过高;(4)对发达国家市场依赖性过高;(5)贸易条件恶化,我国对国外的供给依赖远远大于国外对我国产品的需求依赖,容易陷入比较优势陷阱;(6)外贸规模增大,但对国内经济的贡献在相对下降。

第二章国际贸易理论【试一试】单项选择题(P12)1.绝对成本理论的代表人物是()。

国际贸易实务考题2参考答案(精品文档)_共8页

国际贸易实务考题2参考答案(精品文档)_共8页

《国际贸易实务》试卷2参考答案班级:姓名:学号:分数:题号一二三四五六总分得分一、填空题(每空1分,共10分)1.国际结算使用的票据中,属于无条件书面支付命令的是(汇票)和(支票)。

2.商检证书可以作为证明卖方所交货物与合同与规定相符的依据,又可作为处理索赔和理赔的依据,此外,它还有两项作用,即作为(海关验关放行的依据)和(卖方办理货款结算的依据)。

3.合同中的索赔条款有两种规定方式,它们是(异议与索赔条款)条款和(罚金条款)条款。

4.进出口商品单价的四个组成部分是(计量单位)、(计价货币)、(货币金额)和(贸易术语)。

二、判断题(每小题1分,共15分)1.(X )采用“CIF Ex Ship’s Hold纽约”贸易术语变形,卖方要负责将货物运送至纽约港,但不负责卸货。

2.(V )国际贸易术语只是用来确定商品的价格构成和交货条件,它不涉及所有权转移和货款的收付等问题。

3.(V )买卖合同的交货条件中使用了FOB Liner Terms 并不是要求买方安排班轮运输。

4.(X )在采用票汇付款的情况下,由买方购买银行汇票径寄卖方,故这种付款方式属于银行信用。

5.(V )根据《2000年通则》的解释,按EXW条件成交时,如果约定由卖方代办出口手续,货物被禁止出口的风险由买方承担。

6.(X )表示商品品质的方法很多。

为了从各种不同的角度说明品质,最好同时采用既凭规格、又凭样品买卖。

7.(X )若卖方交货违反约定的包装条件,买方可提出损害赔偿要求,但不得拒收货物。

8.(V )托收方式下银行只是作为受托人替出口人收款,它没有检查单据的义务。

9.(X )按CIF条件出口玻璃制品时,因玻璃制品途中容易破碎,故应在投保一切险的基础上加保破碎险。

10.(X )采用信用证付款时,通常都要求受益人开具汇票,而不能仅凭受益人提供的单据付款。

11.(X )所谓“空白抬头,空白背书”的提单,是指既不用填写受货人,又不需要背书的提单。

国际贸易理论与实务(第2版)(教材)习题答案修订

国际贸易理论与实务(第2版)(教材)习题答案修订

国际贸易理论与实务(第2版)(教材)习题答案第一章绪论【试一试】单项选择题(P2)1.通常所说的国际贸易货物额是指()。

A.世界出口货物总额 B. 世界进口货物总额C.世界进出口货物总额 D. 世界贸易量2.一般情况下,随着一国参与国际分工的程度加深,其对外贸易依存度将会()。

A.提高 B. 下降C.不变 D. 变化方向不确定3.一国的进出口贸易收支状况用()来反映。

A.对外贸易额 B. 贸易差额C.对外贸易量 D. 国际贸易量4.转口贸易又称()A.直接贸易 B. 间接贸易C.过境贸易 D. 中转贸易5.能指明一国出口货物和服务的去向与进口货物和服务的来源,并能反映出一国与其他国家或国家集团之间经济贸易联系程度的指标是()。

A.对外贸易地理方向 B. 国际贸易地理方向C.对外贸易商品结构 D. 国际贸易商品结构参考答案:1. A、2. A、3. B、4. D、5. A课堂讨论1-1: 2003-2009年我国贸易条件系数与其他经济体相比的特点有哪些?(P5)参考答案:1. 与其他经济体相比,我国的贸易条件系数呈逐步降低趋势,表明贸易条件逐渐恶化;而其他经济体的贸易系数呈上升趋势,贸易条件逐渐改善。

课堂讨论1-2:结合以上表格数据,分析我国对外贸易发展存在的结构性问题是什么?(P6)参考答案:(1)从外贸依存度所反映的贸易规模来看,我国已经是贸易大国,但从商品结构看,尚属贸易弱国;(2)重要资源性商品、关键设备和零部件的外贸依存度过高,存在贸易安全隐患;(3)服装、纺织及家电等产业出口依存度过高;(4)对发达国家市场依赖性过高;(5)贸易条件恶化,我国对国外的供给依赖远远大于国外对我国产品的需求依赖,容易陷入比较优势陷阱;(6)外贸规模增大,但对国内经济的贡献在相对下降。

第二章国际贸易理论【试一试】单项选择题(P12)1.绝对成本理论的代表人物是()。

A.亚当.斯密 B. 大卫.李嘉图C.赫克歇尔 D. 俄林2.在李嘉图的比较成本学说中,国际贸易产生的原因是由于两国的()。

国际贸易实务习题集(第二版)答案 孟祥年主编

国际贸易实务习题集(第二版)答案  孟祥年主编

第一章商品的品质、数量和包装一、名词解释1.FAQFair Average Quality即良好平均品质,指一定时期内某地出口商品的平均品质水平。

国际市场上买卖农副产品时常见的一种“标准”,在我国习惯上称为“大路货”。

2.GMQGood Merchantable Quality即上好可销品质,指卖方须保证其交付的货物品质良好,适合商品销售,而在成交时无须以其他方式去说明商品的具体品质。

在国际贸易中,适用于木材、冷冻鱼虾等水产品的买卖。

3.品质公差Quality Tolerance,它是指在工业品交易中,买方允许卖方所交货物的品质有一定幅度范围内的误差。

4.Counter Sample即对等样品,指卖方按买方来样复制、提供或加工出一个类似的样品交买方确认,确认后的样品即为“对等样品”。

也可称为“回样”或“确认样品”。

对等样品改变了交易的性质,把原来的凭买方样品买卖变为凭卖方样品买卖。

5.Duplicate Sample即复样,卖方向买方寄样品的同时给自己留存的样品,以备日后可能发生的品质争端,作交货或处理纠纷时核对。

6.Gross for Net即以毛作净,指散装的大宗低价商品,一般无包装物,或一些有简单包装,但同货物重量相比很少,价值很低,因此在计价时,可以将毛重当作净重计,这种方法称为“以毛作净”。

7.Conditioned Weight即公量,指用科学的方法将商品的实际水分抽出,再加标准含水量所得的重量,这种方法适用于羊毛、生丝等经济价值较高但含水量又极不稳定的商品。

8. More or Less Clause即溢短装条款,指在买卖合同中的数量条款中明确规定可以增减的百分比,但以不超过规定数量的百分比为限。

9.Neutral Packing即中性包装,指既不标明生产国别、地名和厂商名称,也不标明原有商品的商标或品牌的包装。

10.Shipping Mark即运输标志,俗称“唛头”,通常是由一个简单的几何图形和一些字母、数字及简单的文字组成,其作用在于使装卸、运输、保管过程中的有关人员识别货物以防错发错运,它通常由发货人或收货人代号、目的地名称、批件号、参考号等四部分组成。

《国际贸易实务》第2版习题答案人大版

《国际贸易实务》第2版习题答案人大版

项目一分析市场寻找客户任务一问题探究(P8)1、选择具有比较优势的产品;2、选择生活必须品等数量较大的产品;3、不宜选择价格低、体积特别大的泡货。

任务二问题探究(P17)1、市场调研的方法有文献调研法和实地调研法两种;对于销往国家可以查一查中国最大的贸易伙伴前三位,查一查这些国家对相应的农产品和服装类产品的进口制定的具体监管措施。

2、可以查一查哪些国家的奶粉(因国产奶粉存在一些问题,很多购买力强的人愿意购买进口奶粉)性价比高,然后去了解这些国家和我们国家的贸易状况和相关的贸易协定签署情况。

任务三问题探究(P24)1、展台设计可搜索相关网站介绍;参考网站:/sohrtion.html2、请参考课本20页国外客户资信调查的途径相关内容。

思考练习:一、案例分析题参考答案:1、知己知彼,不打无准备之战;2、选择高素质的谈判人员;3、拟定谈判目标,明确谈判最终目的;4、制定谈判策略;5、谈判地点的确定;6、谈判座位的安排;项目二交易磋商问题探究(P31)1、参考课本17页。

2、参考课本20页。

问题探究(P36)1、书面发盘和口头发盘。

传达到受盘人生效。

2、不可以;可以(符合公约规定条件时)。

问题探究(P40)1、合同成立;以修改后的包装条款为准。

2、立即主动联系受盘人,确定逾期接受延误的原因,表明自己的态度。

一、填空题1、口头,书面,询盘、发盘、还盘、接受,发盘、接受;2、要约,递盘;3、价格、付款方式、质量,交货时间,一方当事人对另一方当事人赔偿的责任范围;4、到达受盘人,叫发盘撤回;5、承诺,“到达生效”,“投邮生效”二、判断1、×;2、×;3、×;4、√;5、×;6、√;7、√;8、√;9、√;10、×三、单项选择1、C;2、C;3、B;4、C;5、B;6、C;7、C;8、A;9、B;10、C;11、B;12、D;13、A;14、B;15、B四、案例分析题1、不赔偿;因为10月2日的发盘经美商10日还盘时已失效,已经不能接受该发盘。

(NEW)黎孝先《国际贸易实务》(第2版)课后习题详解

(NEW)黎孝先《国际贸易实务》(第2版)课后习题详解

目 录第一篇 国际贸易术语第1章 贸易术语与国际贸易惯例第2章 适用于各种运输方式的贸易术语第3章 适用于水上运输方式的贸易术语第二篇 国际货物买卖合同第4章 合同的主体和标的第5章 国际货物运输第6章 国际货物运输保险第7章 进出口商品的价格第8章 国际货款的收付第9章 进出口商品检验第10章 争议的预防与处理第三篇 国际货物买卖合同的商订与履行第11章 国际商务谈判第12章 国际货物买卖合同的订立第13章 进出口合同的履行第14章 违约及其法律救济方法第四篇 国际贸易方式第15章 独家经销与独家代理第16章 寄售与展卖第17章 招投标与拍卖第18章 期货交易与套期保值第19章 对销贸易第20章 加工贸易第21章 电子商务与无纸贸易第一篇 国际贸易术语第1章 贸易术语与国际贸易惯例1试举例说明贸易术语在国际贸易业务中的作用。

答:贸易术语在国际贸易业务中的作用可以归纳为:(1)每种贸易术语都有其特定的含义,一些国际惯例对各种贸易术语也作了统一的解释和规定,这些解释与规定在国际上被广泛接受,成为从事国际贸易的行为准则。

因此,买卖双方只要商定按何种贸易术语成交,即可明确彼此在货物交接方面所应承担的风险、责任和费用。

这就大大简化了交易手续,缩短了洽商时间,从而节约了费用开支。

(2)由于贸易术语可以表示商品的价格构成因素,所以,买卖双方确定成交价格时,必然要考虑采用的贸易术语中包含哪些从属费用,如运费、保险费、装卸费、关税、增值税和其他费用,这就有利于交易双方进行比价和加强成本核算。

(3)买卖双方签约时,可能对某些涉及当事人权利和义务的问题规定得不明确,致使履约中产生的争议不能依据合同的规定解决,这种情况下,可以援引有关贸易术语的一般解释来处理。

所以,熟练掌握国际贸易中的各种贸易术语,有利于妥善解决贸易争端。

2贸易惯例与习惯做法有何联系与区别?答:(1)国际贸易惯例与习惯做法之间的联系国际贸易业务中反复实践的习惯做法经过权威机构加以总结、编纂与解释,从而形成为国际贸易惯例。

国际贸易实务二试题和答案

国际贸易实务二试题和答案

国际贸易实务二试题和答案2012年1月高等教育自学考试中英合作商务管理专业考试国际贸易实务(二)试题(课程代码00811)注意事项:1.考试时间165分钟。

2.试题包括必答题与选答题两部分,必答题满分60分,选答题满分40分。

一、一、三题为必答题,每题20分。

四、五、六、七题为选答题,每题20分,任选两题回答,不得多选,多选者只按选答的前两题计分。

3.选择题用铅笔(2B)将答案填涂在答题卡上,其他试题用黑色字迹的签字笔把答案按题号写在答题纸上,不必抄写题目。

在本试卷上作答无效。

4.可使用计算器、直尺等文具。

第一部分必答题(本部分包括一、二、三题,每题20分,共60分。

)一、本题包括第1-20小题,每小题1分,共20分。

在每个小题给出的四个选项中只有一项符合题目要求。

1.首先提出绝对优势理论的经济学家是A.亚当·斯密B.大卫·李嘉图C.卡尔·马克思D.凯恩斯2.首先提出比较优势理论的经济学家是A.亚当·斯密B.大卫·李嘉图C.卡尔·马克思D.凯恩斯3.在古代,远距离的国际贸易商品局限在A.基本食品B.基础的建筑材料C.武器装备D.奢侈品4.一国商品的进出口平衡称为A.贸易平衡B.无形贸易平衡C.经常项目平衡D.资本项目平衡5.在国际贸易中所占份额最大的商品是A.原材料 B.石油和能源C.制成品 D.服务6.属于外国直接投资( FDI)的是A.国外开设银行账户B.购买外国政府债券C.购买外国公司无表决权的股份D.获得某个外国公司绝大部分股份7.有助于平衡贸易逆差的政策措施是A.允许本币升值B.减少国内需求C.降低国内利率D.降低进口关税8.贸易自由化政策表现为A.加强外汇管制B.采取自动出口限制C.降低关税D.增加非关税壁垒9.战略性贸易政策主张政府应该A.推进贸易自由化B.用关税保护国内所有产业C.保护现有的重要产业D.扶持国内新兴产业10. 2010年经常项目顺差最大的国家是A.中国B.德国C.日本 D.美国11.在全球范围内推动贸易自由化的组织是A.国际货币基金组织B.联合国贸易发展委员会C.世界银行D.世界贸易组织12.差异性营销策略适用于A.标准化产品B.细分市场C.全球市场D.出口商的资源有限13.与企业物流管理相关的是A.计算机软件开发 B.供应链管理C.企业决策的所有方面D.复式记账14.人民币升值使中国A.进出口商品都更便宜B.进出口商品都更昂贵C.进口商品更便宜、出口商品更昂贵D.进口商品更昂贵、出口商品更便宜15.对出口商风险最小的支付方式是A.信用证B.汇票C.赊账 D.预付16.从价税是A.只适用于奢侈品进口 B.只适用于服务进口C.不随商品价格变化而变化 D.随商品价格变化而变化17. BOLERO的正确表述是A.管理银行的规则B.管理货物的铁路运输C.南美自由贸易区 D.给海运电子提单提供注册18.代理人的正确表述是A.代理人从委托人处获得商品的所有权B.代理协议必须是书面的C.代理人必须有代理资格 D.代理人必须对委托人的货物负责19.国际销售合同中的管辖权条款是A.冻结买方资产的条款 B.转移所有权给买方的条款C.规定某国法院对争议案有管辖权的条款D.规定适用于《联合国国际货物销售合同公约》的条款20.留置权(指在支付之前保留货物的所有权)适用的情况是A.买方开立信用证购买货物B.货物通过信用证出售单信用证失效C.买方的承运人具有货物所有权 D.货款已支付仔细阅读下面案例并回答二、三题。

国际贸易实务双语教程第二版习题参考答案

国际贸易实务双语教程第二版习题参考答案

1 Unit 1 A brief introduction to international tradeKeyI. Answer my questions1. International trade is business which involved the crossing of national borders 2. Sales expansion, resource acquisition and diversification of sales and supplies. 3. To gain profit. 4. To seej out foreign markets and procurement. 5. There are four major forms which are the following: Merchandise exports and Imports, Service Exports and Imports, Investment and and Multinational Multinational Enterprise. 6. It is the account which is a summary statement of the flow of all international economic and financial transactions between one nation (eg.the United States ) and the rest of the world over some period of time, usually one year. 7. Merchandise Exporting and Importing. 8. Yes. There are great differences between them. 1) 1) direct direct direct investment investment investment takes takes takes place place place when when when control control control follows follows follows the the the investment. investment. investment. It It It usually usually usually means means means high high commitment of capital, personnel, and technology abroad. It aims at gaining of foreign resources and foreign markets. Direct investment may often get higher foreign sales than exporting. And sometimes it involves two or more parties. 2) 2) While While While portfolio portfolio portfolio investments investments investments are are are not not not under under under control. control. control. And And And they they they are are are used used used primarily primarily primarily for for for financial financial purposes. Treasures of companies, for example, routinely more funds from one country to another to get a higher yield on short term investments. 9. MNE is the abbreviation of the multinational enterprise. Its synonyms are NNC (the multinational corporation) and TNC (transnational corporation). 10. Examples are travel, transport, fee, royalties, dividends and interest. 11. 11. The The The choice choice choice of of of forms forms forms is is is influenced influenced influenced by by by the the the objective objective objective being being being pursued pursued pursued and and and the the the environments environments environments in in which the company must operate. 12. 12. It It It is is is limited limited limited by by by the the the number number number of of of people people people intere intere interested sted sted in in in a a a firm‟s firm‟s products products and and and services services services and and and by by customers‟ capacity to make purchase.13. This is because at an early stage of international involvement these operations usually take the least commitment and least risk of a firm‟s resources.14. 14. Royalties Royalties Royalties means means means the the the payment payment payment for for for use use use of of of assets assets assets from from from abroad, abroad, abroad, such such such as as as for for for trademarks trademarks trademarks patens, patens, copyrights, copyrights, or other expertise under or other expertise under contract contract known as licencing agreements.Royalties are also paid known as licencing agreements.Royalties are also paid franchising. 15. It is a way of doing business in which one party (the franchiser) the use of a trademark that is an essential asset for the franchisers‟ business.II Match each one on the left with its correct meaning on the right1. J 2.A 3.E 4.B 5.C 6.D 7.I 8.G 9.F 10.H III Translate the following terms and phrases into Chinese1 购买力11经济复苏;恢复2潜在销售量12 经济衰退3加价,涨价13间接投资4国内市场14有形货物5制成品15有形进出口6边际利润边际利润 16收入及支出;岁入及岁出收入及支出;岁入及岁出7市场占有率市场占有率 17超额能力超额能力 8贸易歧视贸易歧视 18贸易中间人(商);经纪人;经纪人9时机选择时机选择 19全部包建的工程承包方式全部包建的工程承包方式10经销周期经销周期 20许可证协定许可证协定IV Case Study 1 [Answer]:Batteries Batteries called called called "white "white "white elephant" elephant" elephant" exported exported exported from from from China China China were were were very very very popular popular popular in in in Southeast Southeast Southeast Asia, Asia, because "white elephant" was a lucky thing in Southeast Asia, but no one was interested in it in the market of Europe and the United States. The boss of the company was very strange that the quality of the the battery battery battery or or or the the the price price price of of of reasons, reasons, reasons, so so so he he he asked asked asked his his his staff staff staff to to to investigate. investigate. investigate. Finally Finally Finally he he he found found found that that that is is is the the brand "white elephant" to be blame. The brand's name translated into English was "white elephant" which which meant meant meant something something something were were were no no no use use use but but but cumbersome cumbersome cumbersome in in in Western Western Western countries. countries. countries. It It It was was was really really really a a a bad bad translation from culture information perspective. The meaning derived from a legend. According to the legend, legend, there there there was was was a a a king king king who who who hated hated hated a a a minister, minister, minister, so so so he he he gave gave gave a a a white white white elephant elephant elephant to to to the the the minister minister minister for for punishment. The minister has to take care of the white elephant, he couldn't give it to others or kill it because it's the king gave it to him. However, the appetite of the white elephant was so great, and the minister became poorer. So it showed people in western countries would not buy the battery for the consumers have no willing to buy something useless but cumbersome. V . OpenVI.Translate the following into English 1. Trade is often the …engine‟ of growth. However oversimplified this metaphor may be, it does serve to underline the importance of foreign trade in the process of growth. A healthy expansion of exports may not always be sufficient condition for rapid and sustained growth, but a strong positive association between the two is clearly undeniable. Trade expansion contributes to economic growth in many many ways. ways. ways. Among Among Among them them them are are are the the the benefits benefits benefits of of of specialization; specialization; specialization; the the the favorable favorable favorable effects effects effects of of of international international competition on domestic economic efficiency; the increased capacity to pay for the imports required in development and more generally the stimulus to investment. 2. International trade is the exchange of goods and services produced in one country for goods and services produced in another country. In addition to visible trade, which involves the import and export of goods and merchandise, there is also invisible trade, which involves the exchange of services between between nations. nations. nations. Nations Nations Nations such such such as as as Greece Greece Greece and and and Norway Norway Norway have have have large large large maritime maritime maritime fleets fleets fleets and and and provide provide transportation transportation service. service. service. This This This is is is a kind a kind of invisible trade. I nvisible trade Invisible trade can be as important to to some some nations as the export of raw materials or commodities is to others. In both cases, the nations earn the money to buy necessities. 3. There exist different ways of conducting international business. Exclusive sale means the seller gives the overseas client the exclusive right of selling a particular product in a designated area within a specified period of time. In this kind of business transaction, the product is bought by the exclusive seller and therefore he should sell the product by himself, assuming sole responsibilities for his profit and loss. Exclusive sale is different from agency where only commission is involved. And difference exists between general contract and exclusive sales because the exclusive seller enjoys exclusive right in a particular area. 4. There is no country in the world that can produce all the products it needs. Thus countries join in international division of labor for effective production and reproduction. Sometimes a country can buy buy goods goods goods and and and services services services from from from abroad abroad abroad on on on a a a barter barter barter basis. basis. basis. Barter Barter Barter means means means doing doing doing business business business by by by exchanging exchanging goods of one sort for goods of another sort without using money. Barter trade itself is not enough to meat a cou n try‟s import needs. But as a form of international trade, it is still attractive in developing ntry‟s import needs. But as a form of international trade, it is still attractive in developing countries where foreign exchange is in short supply and inflow of foreign funds is far from sufficient to meet their obligations in external trade. Unit 2 General Procedures of Export and Import TransactionI. Answer the following questions(Omited) II. Filling the blanks with the suitable words in the text:1.meeting/satisfying; 2.agent, foreign/overseas; mission; 4.own; 5.setting; 6.patent; 7.profits; 8.outlets; 9.joint, venture; 10.subsidiary III. J udge the following statement, mark True (T) or False(F)1F 2. T 3. F 4. F 5.F 6.F 7.T 8.F 9.F 10. T IV . Explain the meaning of the words or phrases below as requested 1. Offer: An offer is a proposal made by sellers to buyers in order to enter into the contract. 2. 2. Withdrawal: Withdrawal: It It means means means an an an offer offer offer by by by the the the offerer offerer offerer has has has been been been withdrawn withdrawn withdrawn before before before it it it is is is reached reached reached to to to the the offeree in order to prevent its entry into force. 3. Enquiry: An enquiry is a request for business information, such as price lists, catalogue, samples, and details of the goods or trade terms. It can be made either by the importer or the exporter. 4. Acceptance: Acceptance is a statement made by other conduct of the offerees indicating unconditional consent to an offer. 5. Shipping agent: Shipping agent(船代)is a ship owner's representative whose job is to find the ships to carry.V . Compose a letter of enquiry with the following particulars:KeysMessrs. Arthur Grey & Son, 19 Cheapside, London, E.C.2 Dear Sirs, We have obtained y our name and address from China Council for Promotion of International Trade your name and address from China Council for Promotion of International Trade and learned that you are one of the leading exporters of Ice Box in your district. We are now interested in 100 sets of the said article and should be pleased if you would let us know whether you can supply us with the quantity and quality we desire. Please quote us your best price on CIF Guangzhou basis. When offering, please state clearly terms of payment, time of delivery, packing conditions together with illustrated catalogue for our consideration. We are looking forward to your early reply. Yours faithfully, VI. Please make your offer according to the following particulars: KeyDear Sirs, Thank you for your letter of 5th May. We are glad to learn of the inquiries you have had from your your customers customers customers for for for our our our raincoats. raincoats. raincoats. Our Our Our "D.D." "D.D." "D.D." range range range is is is particularly particularly particularly suitable suitable suitable for for for warm warm warm climates, climates, climates, and and during the past years we have supplied this range to dealers in several tropical countries, from many of whom we have already had repeated orders. This range is popular not only because it is light in weight, but also because the material used has been specially treated to prevent excessive condensation on the inside surface. For the quantities you mention we are pleased to quote as follows: "D.D." Raincoats 100 men's medium @ US$14.50 US$ 1,450 100 men's small 14.0 1,400 100 women's medium 13.2 1,320 100 women's small 12.7 1,270 US$ 5,440 Payment: by irrevocable L/C at sight Shipment: Shipment will be effected within three or four weeks after receiving the L/C. This This offer offer offer is is is subject subject subject to to to our our our final final final confirmation. confirmation. confirmation. We We We feel feel feel you you you may may may be be be interested interested interested in in in our our our other other products and enclose some pamphlets for your reference. We are awaiting your early orders. Yours sincerely, VII. Write a counter-offer according to the following particulars:Keys: Dear Sirs, We thank you for your quotation May 10 for 1,000 sets of Hair IceBox. We find your price as well as delivery date satisfactory, however, we would give our suggestions of an alternation of your payment terms. Our past purchase of other household electrical appliances from you has been paid as a rule by confirmed, irrevocable letter of credit at sight. On the basis, it has indeed cost us a great deal. From the moment to open credit till the time our buyers pay us, the tie-up of our funds lasts about four months. Under the present circumstances, this question is particular taxing owing to the tight money condition and unprecedentedly high bank interests. In view of our long business relations and our amicable cooperation prospects, we suggest that you accept either “cash against documents on arrival of goods ” or “drawing on us at 60 day ‟s sight ”. Your first priority to the consideration of the above request and an early favorable reply will be highly appreciated. Yours sincerely,VIII. Translate the followings into English1). Economic activity began with the cavemen, who was economically self-sufficient. He did his own hunting, found his own shelter, and provided for his own needs. As primitive populations grew and developed, the principle of division of labor evolved. One person was more able to perform some activity than another, and therefore each person concentrated on what he did best. While one hunted, another fished. The hunter then traded his surplus to the fisherman, and each benefited from the variety of diet. In today‟s complex economic world, neither individuals nor nations are self -sufficient nations are self-sufficient. self-sufficient. Nations Nations Nations have have have utilized utilized utilized different different different economic economic economic resources; resources; resources; people people people have have have developed developed developed different different skills. This is the foundation of international trade and economic activities. Foreign trade, the exchange of goods between nations, takes place for many reasons. The first, as mentioned mentioned above, above, above, is is is that that that no no no nation nation nation has has has all all all of of of the the the commodities commodities commodities than than than it it it needs. needs. needs. Raw Raw Raw materials materials materials are are scattered around the world. Large deposits of copper are mined in Peru and Zaire, diamonds are mined in South Africa, and petroleum is recovered in Middle East. Countries that do not have these resources within their own boundaries must buy from countries that export them. Foreign trade also occurs because a country often does not have enough of a particular item to meet its needs. Although the United States is a major producer of sugar, it consumes more than it can produce internally and thus must import sugar. Third, one nation can sell some items at a lower cost than other countries. Japan has been able to export large quantities of radios and television sets because it can produce them more efficiently than other other countries. countries. countries. It It It is is is cheaper cheaper cheaper for for for the the the United United United States States States to to to buy buy buy these these these from from from Japan Japan Japan than than than to to to produce produce produce them them domestically. Finally, foreign trade takes place because of innovation or style. Even though the United States produces produces more more more automobiles automobiles automobiles than than than any any any other other other country, country, country, it it it still still still imports imports imports large large large quantities quantities quantities of of of autos autos autos from from Germany, Japan and Sweden, primarily because there is a market for them in the United States.2). The different kinds of trade nations engaged in are varied and complex, a mixture of visible and invisible trade. Most nations are more dependent on exports than on any other activity. The earnings from exports pay for the imports that they need and want. A nation‟s balance of payment is a record of these complex transactions. By reflecting all of these transactions in monetary terms , a nation is able to to combine combine combine the the the income income income it it it receives, receives, receives, for for for example, example, example, from from from exports, exports, exports, tourists tourists tourists expenditures, expenditures, expenditures, and and and immigrant immigrant remittances. This combined incomes is t hen spent then spent on such items as manufactured goods from o ther other countries, travel for its citizens to other countries, and the hiring of construction engineers. IX. Case Study [Answer]: A 公司与B 公司的第一封信函可视为发盘,在该发盘中A 公司对包装做出了要求。

国际贸易实务练习答案(全)

国际贸易实务练习答案(全)

第一章国际贸易术语一、判断正误题及参考答案1.按DES术语成交,卖方是否投保,由其自便,按CIF术语成交,卖方则必须投保。

(对)2.买卖双方按CIF Liner Terms成交,卖方发运的货物必须采用班轮装运。

(错)3.买方采用FOB条件进口散装小麦,货物用程租船运输,如买方不愿承担装船费用,可采用FOBTrimmed条件成交。

(对)4.在CIF条件下由卖方负责办理货物运输保险,在CFR条件下是由买方投保,因此,运输途中货物灭失和损失的风险,前者由卖方负责,后者由买方负责。

(错)5.按CIFEx Ship's Hold Louis port条件成交后,卖方应负担从装运港到目的港为止的费用和风险。

(错)6.根据《INCOTERMS 1990》的解释,采用D组术语成交,卖方没有办理货运保险的义务,所以卖方可不必提交保险单。

(对)7.按CFR Landed Singapore成交,货物在新加坡港的卸货费及进口报关费应由卖方负担。

(错)8.按FCA术语成交,应由买方订立运输合同或指定承运人。

按惯例,当卖方被要求协助订立运输合同时,只要买方承担费用和风险,卖方也可以办理。

(对)9.业务中常将CIF价格称作“到岸价”,也就是说,按CIF术语成交时,卖方要承担货物运达目的港之前的一切风险、责任和费用。

(错)二、单项选择题及参考答案1.《INCOTEMS 2000》C组贸易术语与其它各组贸易术语的重要区别之一是(C)。

A.交货地点不同B.风险划分地点不同C.风险和费用划分的地点相分离2.按CIF术语成交的合同,货物在运输途中因火灾被焚,应由(C)。

A.卖方负担货物损失B.卖方负责请求保险公司赔偿C.买方负责请求保险公司赔偿3.CIF和CFR两种贸易术语相比,就卖方承担的风险而言(C)A.CIF比CFR大B.CFR比CIF大C.CIF与CFR相同4.按FOB术语签订的合同,采用程租船运输的大宗货物,应在合同中具体订明(A)。

《国际贸易实务》练习题(附参考答案)

《国际贸易实务》练习题(附参考答案)

《国际贸易实务》练习题(附参考答案)篇一:国际贸易实务试卷(含答案)国际贸易实务一. 单项选择题1. CIF LONDON 卖方交货地点是〔 A 〕A.装运港船上B.目的港船上 C.目的港码头 D.装运港码头2.以CIF术语成交,货物在途中灭失应由〔 D 〕A.卖方承当损失B.买方承当损失C.船方承当损失D.买方向保险公司索赔3.国外来证规定,总金额50万元数量为1000公吨散装货物,如果未说明可否溢短装,那么不准分批装运,根据《UCP600》条款规定,卖方发货的〔 D 〕A.数量和总金额均不能增减B.数量和总金额均可增减10%以内C.数量和总金额均可增减5%以内D.数量可增减5%,总金额不超过50美元4.在国际贸易中,海运提单的签发日期是表示〔 B 〕A.货物已经开始装船的日期B.货物已经装船完毕的日期C.装载船只到达装运港口的日期D.装载船只离开装运港口的日期5.某货轮在航行途中,A舱失火,船长误以为B舱也同时失火,命令对两舱同时施救。

A舱中共有两批货物,甲批货物全部烧毁,乙批货物为棉被单,全部遭水浸,B舱货物也全部遭水浸。

那么〔 D 〕A.A舱乙批货物与B舱货物均属共同海损B.A舱乙批货物与B舱货物均属单独海损C.A舱货物均属共同海损D.A舱乙批货物属于共同海损,B舱货物属于单独海损6.在国际贸易中,买卖商品是按重量计价的,假设合同未明确规定计算重量的方法时,按惯例,应按〔 A 〕。

A.净重计 B.毛重计 C.皮重计 D.重量计7.以下单价表示方式正确的选项是〔 C 〕A.USD 100/PC B. 1000/MT CIFC.USD 100/PC London D.USD 100 CIF London8.必须经过背书才能进行转让的提单是〔 C 〕。

A.记名提单B.不记名提单 C.指示提单 D.备运提单9.国际货物买卖使用托收方式,委托并通过银行收取货款使用的汇票是〔 C 〕A.商业汇票,属于银行信用B.银行汇票,属于银行信用C.商业汇票,属于商业信用D.银行汇票,属于商业信用10.D/P at 30 Days Sight 与 D/A at 30 Days Sight 的区别是〔 A 〕A.前者30天后付款交单;后者承兑后交单,30天后付款B.都是30天后付款交单C.都是承兑后交单D.付款和交单的时间都不一样二.多项选择题1.海洋运输货运险的根本险别有〔 ABC 〕2. FOB、CFR、CIF这三个贸易术语的相同点是〔 AD 〕A.买卖双方的报关责任相同 B.买卖双方承当的运费责任相同C.买卖双方承当的保险费责任相同 D.买卖双方承当的货物风险责任相同3.构成共同海损的条件是〔ABCE〕A.共同海损的危险必须是实际存在的,不是主观臆测的B.消除船、货共同危险而采取的措施必须是合理的C.必须是属于非正常性质的损失D.采取措施后,船方和货方都作出了一定的牺牲E.支出的费用必须是额外的4.租船运输包括〔 AD 〕A.定期租船 B.集装箱运输 C.班轮运输 D.定程租船5.海运提单的性质与作用主要是〔 BCD 〕A.它是海运单据的惟一表现形式B.它是承运人或其代理人出具的货物收据C.它是代表货物所有权的凭证D.它是承运人与托运人之间订立的运输契约的证明6.海上货物保险中,除合同另有约定外,哪些原因造成货物损失,保险人不予赔偿〔ABCD〕A.交货延迟 B.被保险人的过失C.市场行情变化 D.货物自然损耗7.共同海损分摊时,涉及的收益方包括〔 ABC 〕A.货方 B.船方 C.运费方 D.救助方8.信用证支付方式的特点是〔 BCD 〕A.信用证是一种商业信用 B.信用证是一种银行信用C.信用证是一种单据的买卖 D.信用证是一种自足的文件9.罚金条款一般适用于〔 ABC 〕A.卖方延期交货 B.买方延迟开立信用证C.买方延期接运货物 D.一般商品买卖10.备用信用证与一般的跟单信用证的区别主要在于〔 ABC 〕A.适用的范围不同B.银行付款的条件不同C.受款人要求银行付款时所需要提交的单据不同D.备用信用证属于商业信用,而跟单信用证那么属于银行信用三.判断并说明原因1.贸易术语的变形是由于在程租船运输的情况下,CIF要明确目的港的卸货费用由谁承当的问题。

新编国际贸易实务(第二版)练习题答案

新编国际贸易实务(第二版)练习题答案

第一章商品的品名、品质、数量和包装一、单项选择1. D 2. A 3. A 4. B 5. B 6. B 7. A 8. A 9. A 10. D二、多项选择题1. ABCD2. AB3. BC4. CD5. ABC6. ABCD7. ABD8. BC9. ACD 10. BD三、名词解释题(如系英文,先译成中文,然后就其含义作解释)1. 对等样品:当买卖双方采用凭样成交时,卖方为了减少交货时的风险可根据买方提供的样品,加工复制出一个类似的商品交买方确认,这种经确认后的样品,称为对等样品,也有的称其为确认样品或回样。

2. FAQ:是Far Average Quality 的简称,它表示一定时期内某地出口货物的平均品质水平,习称“良好平均品质”,一般是指中等货或大路货而言。

在国际货物贸易中,某些品质变化较大而难以规定统一标准的农副产品,往往用此术语来表示其品质。

在我国出口农副产品时,除用FAQ 这一术语来表示其品质外,同时还在合同中约定具体规格。

3. 理论重量:是指某些商品的规格和尺寸比较固定,重量大致相等,只要根据张数或件数即可推算出商品重量的方法。

四、简答题1. 在买卖合同中规定商品名称具有重要的法律意义和实践意义。

因为,商品名称是说明商品的一个主要组成部分,也是买卖双方交接货物的一项基本依据。

可见,品名条款是合同中的一项主要条款。

在规定品名条款时,应当注意下列事项:(1)条款内容应明确、具体。

(2)根据需要和可能作出实事求是的规定。

(3)尽可能使用国际上通用的名称。

(4)合理选择有利于降低费用和方便进出口的名称。

2. 商品的品质是指商品的内在质量和外观形态的综合。

例如,商品的化学成分、物理和机械性能、生物特征、造型、结构、色、香、味以及技术指标等等,均可分别用来表示某一商品的质量。

广义上的商品品质,除包括上述内在特征外,还包括颜色、光泽、透明度、款式、花色等外在因素。

由于国际贸易中的商品种类繁多,特点各异,故表示品质的方法也多种多样,归纳起来,可分为两大类:一类是以实物表示商品品质,包括看货买卖和凭样成交,在凭样品成交中,可以采用以卖方样品为准,或以买方样品为准,也可以凭对等样品即确认样品买卖。

国际贸易实务练习二答案

国际贸易实务练习二答案

国际贸易实务练习二(答案)一、翻译并解释下列名词(每题3分共12分)1.Trade Terms贸易术语。

是指用一个简短的概念或外文缩写用来表明商品的价格构成,划分买卖双方在货物交换过程中有关手续、费用和风险责任的专门用语。

2.INCOTERMS2000《2000通则》是由国际商会制定的《国际贸易术语解释通则》的简称。

《2000通则》于2000年1月1日生效,共解释了13个贸易术语,是目前使用范围最广、影响最大的国际贸易惯例。

3.International Practice国际贸易惯例。

是指在国际贸易的长期实践中所形成的一系列具有普遍意义的习惯做法及其解释。

4.Commission佣金。

是买方或卖方给予代理人或经纪人以及中间商对其介绍交易、代买代卖商品或提供服务的报酬。

二、问答题(每题5分共10 分)1.简述装运港交货的三种贸易术语与货交承运人的三种贸易术语之间的异同。

答:相同之处:FCA、CPT、CIP三种术语是分别从FOB、CFR、CIF三种术语发展起来的,买卖双方责任划分的基本原则是相同的。

不同之处表现在如下方面:(1)适用的运输方式不同;(2) 交货和风险转移的地点不同;(3)装卸费用的负担不同;(4)运输单据不同:(5)投保险别不同。

2.国际贸易中的商品单价应包括哪些必不可少的内容?答:国际贸易中的商品单价是指单位商品的价格。

单价包括四项必不可少的内容:即计价货币、单位金额、计量单位、贸易术语。

三、单项选择题(每题1分共15 分)1.按照《2000通则》规定,如果双方以CFR术语成交,买卖双方风险划分界线为( A )。

A.以货越过船舷为界 B.以货交第一承运人为界C.以目的港交货为界 D.以船边交货为界2.以FOB/CIF术语成交的合同,应当由( C )来办理保险。

A.卖方/买方 B.买方/买方 C.买方/卖方 D.卖方/卖方3.就卖方承担的费用而言,下列术语排列顺序正确的是( D )。

国际贸易理论与实务第2版教材习题答案

国际贸易理论与实务第2版教材习题答案

国际贸易理论与实务(第2版)习题与参考答案第一章绪论【试一试】单项选择题(P2)1.通常所说的国际贸易货物额是指()。

A.世界出口货物总额 B. 世界进口货物总额C.世界进出口货物总额 D. 世界贸易量2.一般情况下,随着一国参与国际分工的程度加深,其对外贸易依存度将会()。

A.提高 B. 下降C.不变 D. 变化方向不确定3.一国的进出口贸易收支状况用()来反映。

A.对外贸易额 B. 贸易差额C.对外贸易量 D. 国际贸易量4.转口贸易又称()A.直接贸易 B. 间接贸易C.过境贸易 D. 中转贸易5.能指明一国出口货物和服务的去向与进口货物和服务的来源,并能反映出一国与其他国家或国家集团之间经济贸易联系程度的指标是()。

A.对外贸易地理方向 B. 国际贸易地理方向C.对外贸易商品结构 D. 国际贸易商品结构参考答案:1. A、2. A、3. B、4. D、5. A课堂讨论1-1: 2003-2009年我国贸易条件系数与其他经济体相比的特点有哪些?(P5)参考答案:与其他经济体相比,我国的贸易条件系数呈逐步降低趋势,表明贸易条件逐渐恶化;而其他经济体的贸易系数呈上升趋势,贸易条件逐渐改善。

课堂讨论1-2:结合以上表格数据,分析我国对外贸易发展存在的结构性问题是什么?(P6)参考答案:(1)从外贸依存度所反映的贸易规模来看,我国已经是贸易大国,但从商品结构看,尚属贸易弱国;(2)重要资源性商品、关键设备和零部件的外贸依存度过高,存在贸易安全隐患;(3)服装、纺织及家电等产业出口依存度过高;(4)对发达国家市场依赖性过高;(5)贸易条件恶化,我国对国外的供给依赖远远大于国外对我国产品的需求依赖,容易陷入比较优势陷阱;(6)外贸规模增大,但对国内经济的贡献在相对下降。

第二章国际贸易理论【试一试】单项选择题(P12)1.绝对成本理论的代表人物是()。

A.亚当.斯密 B. 大卫.李嘉图C.赫克歇尔 D. 俄林2.在李嘉图的比较成本学说中,国际贸易产生的原因是由于两国的()。

国际贸易实务英文版第二版课后习题答案

国际贸易实务英文版第二版课后习题答案

国际贸易实务英文版第二版课后习题答案Chapter 2 International Trade Terms I. Multiple choices II. True or false statements 1 B T 2 C T 3 A F 4 C F 5 C T 6 D F 7 A F 8 B F 9 C F 10 D T III. Explain the following terms 1. shipment contractShipment contract is a contract using an Incoterm which indicates that the delivery happens at the time or before the time of shipment. 2. symbolic deliverySymbolic delivery is a delivery situation in which when the sellerdelivers the buyer does not physically receive the goods. This kind ofdelivery is proved by the submission of transport document by the seller to the buyer.3. arrival contractArrival contract means a contract using an Incoterm which indicates that the delivery happens when the goods arrive at the destination. 4. actual deliveryActual delivery refers to a delivery situation in which when the seller delivers the buyer does physically receive the goods. IV. Short questions1. Who pays for loading for shipment under FOB ? The seller.2. Who pays for unloading under CIF? The buyer.3. Compare and contrast FOB, CFR and CIF?Similarities: a. The seller's risk will be transferred to the buyer when the goods are loaded on board, b. The seller is responsible for export customs formalities while the buyer is responsible for import customs formalities, c. The buyer is responsible for unloading the goods at the port of destination, d. All three terms can only be used for waterway transportation.Differences: a. FOB requires the buyer to arrange and pay for the ocean transportation; CFR requires the seller to arrange and pay for the ocean transportation; CIF requires the seller to arrange and pay for the ocean transportation and insurance against the buyer's risk.4. What are the two types of trade terms concerning the transfer of risks?Shipment contract terms vs. arrival contract terms. Under shipment contract terms the seller's risk will be transferred to the buyer before the goods depart from the place/port of shipment. Under arrival contract terms the seller will bear the risk of the goods until the goods arrive at the destination. 5. What are the differences and similarities between CPT and CFR?Major similarities: a. The seller should contract and pay for the major carriage. b. The seller is not taking the risk of loss of or damage to the goods during the transportation.Difference: a. CPT is applicable to any kind of transportation mode while CFR is only used for waterway transport, b. Under CPT the seller's risk will be transferred to the buyer when the goods are handed over to the firstcarrier nominated by the seller. Under CFR the seller's risk will be transferred when the goods are loaded on board the vessel.6. What are the differences and similarities between CIP and CIF?Major similarities: a. The seller should contract and pay for the major carriage. b. The seller is not taking the risk of loss of or damage to the goods during the transportation, c. The seller must obtain insurance against the buyer's risk.1Difference: a. CPT is applicable to any kind of transportation mode while CFR is only used for seaway or inland waterway transport, b. Under CPT the seller's risk will be transferred to the buyer when the goods are handed over to the first carrier nominated by the seller. Under CFR the seller's risk will be transferred when the goods are loaded on board the vessel.7. If you trade with an American, is the sales contract subject to Incoterms without any doubt? What should you do?No. The Revised American Foreign Trade Definitions 1941 is still in use, especially in the North American area. It has different interpretation about some trade terms. The traders should clarify the choice of rules before any further discussion.8. What are the most commonly used trade terms? FOB, CFR & CIF.9. Who is responsible for carrying out customs formalities for exports under an FOB contract?The seller. According to Incoterms 2021, except EXW and DDP these two terms, all the other eleven terms require the seller to handle the export customs formalities, while the buyer the import customs formalities. 10. If a Chinese trader signs an FOB Hamburg contract, is he exporting or importing?Importing. FOB should be used with a \Chinese trader's perspective, he is importing. V. Case studies1. An FOB contract stipulated \March 201 l, the seller contacted the buyer for shipment details. The buyer faxed \port for loading on 21 March. The vessel will depart on 22 March.\The seller sent the goods to the port accordingly. However the nominated vessel did not turn up and the goods had to be stored in the warehouse at the port. On the night of 21 March a fire happened in the warehouse area and part of the goods was damaged. When the vessel arrived two days later the seller and the buyer had an argument about the settlement of the loss. The seller required the buyer to bear the loss caused by the fire, but the buyer believed that the vessel arrived within the shipment period and the loss occurred before the seller delivered the goods therefore the seller should bear the loss. Please provide your solution.析:1)首先案例中提到货物发生了损失是由于货物存放在码头仓库期间发生火灾造成的。

国际贸易实务(第二版)

国际贸易实务(第二版)

2012年07月“国际贸易实务(第二版)”考试练习题一单选题1.我某公司于5月18日向英商发盘限23日复到有效,22日接该商回电称:“接受你方18日发盘,以获得进口许可证为准。

”这是()。

A.有效的接受B.有条件的接受C.还盘D.发盘2.我方出口葡萄酒一批,合同中规定该酒含酒精为16%士0.5%。

这里的士0.5%是()。

A.溢短装条款B.合理温差C.品质公差D.误差3.某公司向欧洲某客户于3月16日发盘,限3月20日复到有效,3月18日对方来电称,“你方16日电接受,希望在5月装船”。

我方未做出回应,于是()。

A.需经该公司确认后交易才达成B.这笔交易达成C.属于还盘,交易未达成D.属于有条件接受,交易未达成4.下列风险,哪些是保险公司的不保风险()。

A.自然灾害B.意外事故C.除外风险D.外来风险5.某项发盘于某月12日以电报形式送达受盘人,但在此前的11日,发盘人以一传真告知受盘人,发盘无效,此行为属于()。

A.发盘的撤回B.发盘的修改C.一项新发盘D.发盘的撤销6.按照《公约》的规定,一项确定的发盘()。

A.必须表明货物的名称、数量、包装、价格B.交货期和支付方式C.必须表明品名、数量、价格D.必须表明品名、数量、价格、装运期7.在进出口贸易实践中,对当事人行为无强制性约束的规范是()。

A.国内法B.国际法C.国际贸易惯例D.国际条约8.对于低值产品,船公司一般按其()重量计收运费。

A.净重B.毛重C.法定重量D.理论重量9.国际贸易中,以CFR目的港价格术语成交出口应由()。

A.买方租船订舱并办理保险B.卖方租船订舱并办理保险C.卖方租船订舱并负担到目的港的运费,买方自办保险并负担保险费D.买方租船订舱并负担到目的港的运费,卖方自办保险并负担保险费10.DDU是由()办理进口手续,负担进口捐税。

A.卖方B.买方C.两者都可D.第三方11.《1990年通则》中,与“核查、包装及标记”的卖方义务相对应的买方义务为()。

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国际贸易实务练习题参考答案第一章一.判断题1√2×3× 4√5√6√7√ 8× 9× 10√二.单选题:1A 2A 3B 4B 5A 6?7A 8 B 9A 10C三.多选题:1BCD 2ABC 3ACD 4ABCD 5BD 6ABCD 7BCD 8ABCD 9ABC 10ABCD第二章一.判断题:1× 2× 3√ 4√ 5× 6×7× 8√ 9×10√二.单选题:1B 2B 3A 4A 5C 6A 7C 8A 9A 10A 11B12A 13C14 A 15A 16 A 17B 18B 19 B 20A 21A 22 A 23B三.多选题:1ABC 2 ACD 3ABD 4ABC 5AC 6ABD 7ABCD 8BD 9ABC 10ABCD 11ABCD 12ABCD四.案例题1.答:最多:1磅=0.45359公斤,40磅=400.45359公斤=18.144公斤(10(1+5%)1000)18.144=578箱(尾数应去掉)最少:(10(15%)1000)18.144=524箱(尾数应进位)2.答:《统一惯例》规定:“凡“约”,“大约”用于有关信用证金额或数量或单价者,当解释为允许其金额或数量或单价有不超过10%的增减金额。

据此,我多装2 公吨亦可。

但来证的金额前并无类似“约”或“大约“的词语,故如持22公吨的发票和8800美元的汇票向银行办理议付,肯定不行。

因此,在签约时,如数量内约量,则来证之金额也应有相关规定。

否则,不能多装。

特别是对外汇紧缺和管制严格的国家尤应如此。

3.答:国外这一要求实质是定牌中性包装,一般可接受。

不过在接受法定牌名或指定商标时应注意其牌名或商标是否在国内外已有第三者进行注册。

在无法判明的情况下,为安全起见应在合同中列明“如发生工业产权争议应由买方负责“的条款,以防不测。

4.答:对方的要求是合理的,卖方交货的数量应严格按照信用证的规定执行,并按商品的净重交货。

本案中我方货物扣除皮重后不足500公吨,说明是短量交货,买方有权要求我方退回因短量而多收的货款。

5.答:按合同的品质条件交货是卖方的基本义务之一,卖方的交货应与样品完全一致,故应承担交货品质不符的责任。

但《公约》第86条规定:“如果买方已收到货物,但打算行使合同货本公约的任何权利,把货物退回,他必须按情况采取合理措施,以保全货物,他有权保有这些货物,直至卖方把他所付的合理费用偿还给他为止。

”即买方在决定退货后应采取合理措施妥善保管货物,但他并未这样做,导致货物变质。

因此,我方可就货物的损失和进口国海关向我方收取的费用与买方进行交涉,尽量挽回损失。

五.操作题1.解:每箱净重为:40磅×0.45359千克/磅=18.144千克最多可装:[10(1+5%)×1000]÷8.144=578(箱)最少应装:[10(1-5%)×1000]÷8.144=524(箱)2.解:公量=商品净重×(1+公定回潮率)÷(1+实际回潮率)=50×(1+10%)÷(1+8%)=50.93(公吨)3.解:卖方最多可交105公吨,卖方最少可交95公吨。

多交部分的作价办法是:1)按合同价格作价;2)按市场价格作价。

若双方未约定多交部分如何作价,根据《公约》规定, 应按合同价格作价;当市场价格上涨时,卖方为本身利益计应当少交,即只交95吨。

第三章一、判断题1、对;2、对;3、错;4、对;5、对;6、错;7、对;8、错;9、错;10、对二、单选题1、B;2、C;3、D;4、C;5、C;6、C;7、C;8、C;9、C;10、C三、多选题1、AB;2、BCD;3、ABCD;4、BCD;5、ABCD;6、ABCD;7、ABCD;8、ABC;9、ABCD;10、ABCD四、案例题1、我方需要负担伦敦港的卸货费,但是不需要负担进口报关费。

因为按CIF Landed London这个贸易术语变形的条件成交意味着卖方需要承担货物卸到伦敦港的费用,而进口报关的手续仍有由买方办理,相应的进口报关费应由买方自己承担。

2、我方的索赔无理。

因为在本案中虽然成交的贸易术语是FCA,风险本应自货交承运人才转移,但是货物在货交承运人前两天被大雨淋湿,导致部分货物有水渍完全是由于我方业务员疏忽所致,所以我方不能以货物是在货未交承运人之前受损为由而向买方提出索赔。

3、货物损失的责任由我方承担。

因为,在以CFR术语成交的条件下,由卖方承担运输责任,而保险通常由买方负责。

因此,卖方在货物装船后应及时向买方发出装船通知以便买方投保,否则,一旦买方漏保,责任由卖方承担。

在本案中,因为我方的疏忽,买方未能及时投保,导致运输风险不能及时转嫁给保险公司,因而应由我方承担风险责任。

4、该合同不属于CIF合同。

首先,CIF合同术语装运合同,卖方只需要在合同规定的装运期内在装运港将货物运至指定的目的港即完成交货义务,风险自越过装运港船舷转移给买方,且无需保证货物安全到达目的地。

在本案中,合同中“卖方保证不迟于12月5日将货物运抵汉堡,否则,买方有权撤销合同”的要求意味着卖方必须保证货物在规定的日期前到达目的地,改变了装运合同的性质。

其次,CIF的性质属于典型的象征性交货,即卖方凭单交货,买方凭单付款。

而本案中,合同中“如卖方已结汇,卖方须将货款退还买方”的规定显然已改变象征性交货的性质。

因此,该合同不属于CIF合同。

5、卖方拒赔无理。

在本案中,买卖双方以DAF满洲里条件成交,DAF 合同属于到达合同,要求卖方需保证货物在合同规定的12月底前安全到达满洲里,路途中的风险由卖方承担。

本案中,卖方所交货物未能全部按照合同要求的12月底前到达,因此,当买方发现货物短量而向卖方提出异议时,卖方不能以运输单据、商检证和铁路运单上所载明的数量说明自己可以免除责任。

因此,卖方的拒赔是无理的。

五、实训操作题1. (1)应改为:每码4.5美(港或其他)元CIF香港;(2)应改为:每箱500英镑CFR伦敦(或其他英国的港口城市);(3)应改为:每公吨1000美元FOB青岛(或中国的其他港口城市);(4)应改为:每打100欧元CFR汉堡(或其他港口城市)含2%佣金;(5)应改为:每公吨(或其他单位)1000美元FOB上海减1%折扣;(6)应改为:每桶50美元CPT柏林。

2.每箱50元人民币EXW烟台。

3.每公吨500美元CFR Ex Ship’s Hold神户4.六、计算题1、CFRC5=100(1-2%)÷(1-5%)=103.16美元2、CFR=FOB+运费=1500+180=1680美元CFRC4=1680÷(1-4%)=1750美元3、CIF=FOB+运费+保险费=480+480×3%+480×0.8%=498.24美元4、出口换汇成本=出口总成本(人民币元)÷出口外汇净收入(美元)出口外汇净收入=CIF-运费-保险费=120000-4000-120000×110%×1%=114680美元出口换汇成本=600000÷114680=5.23(元/美元)出口盈亏率=(出口人民币净收入—出口总成本)÷出口总成本×100%=(114680×7.8-600000)÷600000×100%=49.08%5、(1)FOB=出口商品进货价+国内费用-出口退税收入FOB×10%FOB=(出口商品进货价+国内费用-出口退税收入)÷(1-10%)每个集装箱可装的箱数=25÷(0.65×0.6×0.59)=108箱每套的国内费用=15÷20+1950÷(108×20)=1.6528FOB=[52+1.6528-52×13%÷(1+17%)] ÷(1-10%)=53.1944元=53.1944÷7.8美元=6.82美元CIF=(出口商品进货价+国内费用-出口退税收入+运费)÷(1-110%×0.5%)(1-10%)=[52+1.6528-52×13%÷(1+17%)+1200×7.8÷(108×20)]÷(1-110%×0.5%)(1-10%)=58.33元=58.33÷7.8美元=7.48美元(2)CFR=(出口商品进货价+国内费用-出口退税收入+运费)÷ (1-10%)=[52+1.6528-2×13%÷(1+17%)+1200×7.8÷(108×20)] ÷(1-10%)=58.0092元=58.0092÷7.8美元=7.44美元CFRC3=CFR÷(1-3%)=7.67美元(3)CIF=7.48×(1-10%)=6.732美元CIF成本=出口商品进货价+国内费用出口退税收入+运费+保险费=52+1.6528-52×13%÷(1+17%)+1200×7.8÷(108×20)+6.732×7.8×110%×0.5%=52.4969元利润=(6.732×7.8-52.4969)×108×20=27.432元(4)CIF-运费-保险费-CIF×10%-国内费用=出口商品进货价-出口商品进货价×13%÷(1+17%)出口商品进货价= CIF-运费-保险费-CIF×10%-国内费用÷[1-13%÷(1+17%)]=[6.732×7.8-1200×7.8÷(108×20)-6.732×7.8×110%×0.5%-6.732×7.8×10%-1.6528] ÷[1-13%÷(1+17%)] =47.97元第四章开篇案例分析:银行拒付是无理的。

信用证中装运条款规定“Shipment from Chinese port to Singapore in May,partial shipment prohibited.”即规定不允许分批装运。

而我方的500公吨货物分别在福州和厦门装运,且同为“嘉陵”号.因此,本案的主要问题是要确定运往同一目的地的货物在不同的时间和地点分别装上同一航次、同一艘载货船只,属不属于分批装运的问题。

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