国际商务制单练习

一、进出口报价核算

1. 我方报价CIF 纽约USD2500/MT，对方要求5%佣金，改报后的含佣价为（）。

A．USD2361.58 B．USD2631.58

C．USD2613.85 D．USD2658.13

CIFC5=2500/(1-5%)=2631.58

2. 海运出口货物1500 包，每包净重78Kg，毛重80Kg，体积40×50×60cm，W/M，每运费

吨基本运费USD150，燃油附加费率35%，则该批货物总运费为（）。

A．USD36450 B．USD34560

C．USD35460 D．USD30546

W:0.08*150

M:0.4*0.5*0.6*150

M>W,故按M算。

运费=1500*0.4*0.5*0.6*150*(1+35%)=36450

3. 出口货物225 箱，每箱毛重12 千克，纸箱尺码48×30×25cm，由上海空运至香港，运价

每千克11.20 元（100 千克起），则空运运费为（）。

A．30420 元B．32040 元

C．30240 元D．34020 元

W: 12

M:48*30*25/6000=6

W>M,故按W算。

运费=225*12*11.2=30240

二、根据合同内容审核信用证，指出不符之处并提出修改意见。（本题共36 分）

SALES CONTRACT

THE SELLER: NO. YH08039 SHANDONG YIHAI IMP. & EXP. CO.,L TD. DATE: DEC.1, 2008 NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINA THE BUYER:

LINSA PUBLICIDAD, S.A.

V ALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN

This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and

Packing: 1PC/POL YBAG, 500PCS/CTN Shipping Mark: L.P. Time of Shipment: DURING JAN. 2009 BY SEA BARCELONA

NOS.1-26 Loading Port and Destination: FROM QINGDAO TO BARCELONA

Partial Shipment and Transshipment: ALLOWED

Insurance: TO BE EFFECTED BY THE BUYER.

Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO

THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO

REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT

AND TO REMAIN V ALID FOR NEGOTIATION IN CHINA UNTIL THE

15th DAY AFTER THE FORESAID TIME OF SHIPMENT.

ISSUE OF DOCUMENTARY CREDIT

27: SEQUENCE OF TOTAL：1/1

40A: FORM OF DOC.CREDIT ：IRREVOCABLE

20: DOC.CREDIT NUMBER ：103CD137273

31C: DATE OF ISSUE ：081215

40E: APPLICABLE RULES ：UCP LATEST VERSION

31D: DATE AND PLACE OF EXPIRY ：DATE 090202 PLACE IN SPAIN

51D:APPLICANT BANK：BANCO SANTANDER, S.A.

28660 BOADILLA DEL BARCELONA, SPAIN

50: APPLICANT ：LINSA PUBLICIDAD, S.A.

V ALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN

59: BENEFICIARY ：SHANDONG YIHAN IMP. & EXP. CO., L TD.

NO. 51 JINSHUI ROAD, QINGDAO, CHINA

32B: AMOUNT ：CURRENCY EUR AMOUNT 19250.00

41A: A V AILABLE WITH…B Y ANY BANK IN CHINA BY NEGOTIATION

42C: DRAFTS AT…30 DAYS AFTER SIGHT

42A: DRAWEE ：LINSA PUBLICIDAD, S.A.

43P: PARTIAL SHIPMTS：NOT ALLOWED

43T:TRANSSHIPMENT：NOT ALLOWED

44E: PORT OF LOADING：ANY CHINESE PORT

44F: PORT OF DISCHARGE ：V ALENCIA, SPAIN

44C: LATEST DATE OF SHIPMENT：090115

45A: DESCRIPTION OF GOODS

GOODS AS PER S/C NO. YH08036 DATED ON DEC. 1, 2008

CARDHOLDER DYED COW LEATHER

BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO

BROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAO

PACKING: 200PCS/CTN

46A: DOCUMENTS REQUIRED

1. SIGNED COMMERCIAL INVOICE IN 3 COPIES

2. CERTIFICATE OF ORIGIN GSP FORM A ISSUED BY OFFICIAL AUTHORITIES

3. PACKING LIST IN 3 COPIES

4. FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED

FREIGHT PREPAID AND NOTIFY APPLICANT

5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR

110% INVOICE V ALUE COVERING ALL RISKS AND W AR RISK AS PER CIC.

47A: ADDITIONAL CONDITIONS

BILL OF LADING ONL Y ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE) VIL TRANS (CHINA) INT’L FORWARDING L TD. OR VIL TRANS SHIPPING (HK) CO., L TD.

71B: CHARGES：ALL CHARGES ARE TO BE BORN BY BENEFICIARY