商品价格与核算习题

商品价格与核算习题
商品价格与核算
一、翻译并解释下列名词
1(Unit Price 2(Commission 3(Discount
二、问答题
1(国际贸易中的商品单价应包括哪些必不可少的内容?
2(选择计价货币时要注意哪些问题?
3(如果出口商原以本币对外报价，当外商要求改外币报价时，应如何折算? 4(简述含佣价的含义及其表示方法?
5(合同中的价格条款应包含哪些内容?订立价格条款应注意哪些问题?
三、单项选择题
1(以下出口商品的单价中，表达正确的是( )
A(250美元,桶 B(250美元,桶CIF伦敦 C(250美元,桶CIF广州 D(250美元2(下列进口单价表达正确的是( )。

A(每箱100元FOB上海 B(每吨100英镑CIF天津 C(每箱50法郎FOB鹿特丹D(每箱50美元FOB伦敦 3(下列公式中，含佣价的计算公式是( A(单价×佣金率 B(含佣价×佣金率 C(净价×佣金率 D(净价,(1—佣金率) 4(凡货价中不包含佣金和折扣的被称为(
A(折扣价 B(含佣价 C(净价 D(出厂价
5(下列哪个为出口外汇净收入( )。

A(FOB成交价 B(CIF成交价 C(CFR成交价 D(EXW成交价 6(以CIF价格成交，外汇净收入为( )。

A(CIF成交价 B(CIF成交价减国外运费、保险费等劳务费 C(CIF成交价减国外
运费 D(CIF成交价减国外保险费 7(在国际贸易中，中间商的收入称为( )。

A(服务费 B(收益 C(佣金 D(折扣
8(正确表示含佣价的是( )。

A(FOBS B(FOBT 、C(FOBC D(FOBST
engineering construction and acceptance specification for 5 GB50275-
98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine
of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding
responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department.
(2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative
sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the
9(在我国进出口业务中，计价货币选择应( )。

A(力争采用硬币收付
B(力争采用软币收付
C(出口时采用软币计价收款，进口时采用硬币计价付款
D(进口时采用软币计价付款，出口时采用硬币计价收款
10(出口商的出口总成本是指( )。

A(进货成本 B(进货成本加出口前的一切费用
C(进货成本加出口前的一切费用和税金 D(进货成本加出口前的一切费用和国外费用 11(一笔业务中，若出口销售人民币净收入与出口总成本的差额为正数，说明该笔业务为
( )。

A(盈 B(亏 C(平 D(可能盈，可能亏
12(出口盈亏率为0时，计算得到的出口销售人民币净收入通过汇率折算出的外汇价格应
A(CIF出口价 B(FOB出口价 C(FOB进口价 D(CIF进口价 13(出口换汇成本高于当时的外汇牌价时，说明该笔出口业务( )。

A(亏损 B(盈利 C(不亏不盈 D(不能确定
14(在计算外汇增值率时，如为进口原料，其原料外汇成本应按( )计算。

A(FOB进口价 B(FOB出口价 C(CIF进口价 D(CIF出口价 15(商品出口总成本
与出口所得的净收入之比，是( )。

A(出口商品盈亏额 B(出口商品盈亏率 C(出口换汇成本
16(某合同价格条款规定为“每公吨FOB悉尼280美元”，这种价格是(
A(净价 B(含佣价 C(到岸价 D(成本价
17(国内某公司对外报价为CIF价100美元，外商要求改报CIFC5,，我方应报
价为(
A(105(00美元 B(95(00美元 C(100(00美元 D(105(26美元 18(在出口商核算
价格时，一般由进货成本加上国内费用和净利润形成的价格是(
A(FOB价 B(CFR价 C(CIF价 D(CPT价
四、多项选择题
1(在进出口合同中，单价条款包括的内容是( )。

A(计量单位 B(单价金额 C(计价货币 D(贸易术语
2(某合同价格条款规定“每打FOB天津450英镑，总值4500英镑”，则此时
英镑为( ) engineering construction and acceptance specification for 5
GB50275-98 compressor, fan and pump installation engineering
construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work
and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding
responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department.
(2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the
A(计价货币 B(支付货币 C(硬币 D(软币
3(下列进出口贸易的商品单价正确的是( )。

A(每箱100元FOB上海 B(每公吨100英镑CIF天津 C(每箱50法郎FOB大连
D(每箱50美元FOB悉尼
(下列单价条款对佣金描述正确的有( )。

4
A(每件300美元CIF青岛，包括2,的佣金
B(每件300美元CIF青岛，每公吨付佣金3美元
C(每件300美元CIFC2%青岛
D(每件300美元CIF青岛，包含佣金
5(出口成交价为CIF价格时，计算外汇净收入需扣除的是( )。

A(国内运费
B(国外佣金 C(国外运费 D(国外保险费 6(在国际货物买卖中，作价的方法主要有( )。

A(预付款 B(固定作价 C(非固定作价 D(价格调整条款 7(我国进出口商品的作
价原则是( )。

A(根据国际市场价格水平作价 B(结合国别地区政策作价 C(结合购销意图作价
D(以盈利为目标作价 8(在业务中，非固定价格的规定方法主要有( )。

A(只规定作价的方式而具体价格待确定 B(暂定价
C(部分固定价格，部分非固定价格 D(支付一定的订金, , ，余款后付, 9(国
际市场价格通常是指( )。

A(集散地市场的商品价格 B(主要出口国家(地区)的出口价格 C(主要进口国家
的价格 D(国际上具有代表性的成交价格 10(确定进出口商品的价格除要考虑商品
的质量和档次、运输的距离、成交数量外，还要考虑( )。

A(交货地点和交货条件 B(季节性需求的变化
C(支付条件和汇率变动的风险 D(注意国际市场商品供求变化和价格走势
五、判断题
1(通常出口成交价格是由国际市场价格水平决定的，并受国际市场价格走势的
影响。

( )
2(出口成本价格就是出口成交价格。

( )
engineering construction and acceptance specification for 5 GB50275-
98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal
carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding
responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department.
(2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the
3(出口成本价格与出口成交价格的不同在于所涉及的国外费用不同。

( ) 4(以FOB价格成交，成交价即为外汇净收入。

( )
5(FOB、CFR和CIF三种术语的价格构成的主要在同点在于国外费用不同。

( ) 6(佣金是卖方给买方的价格减让。

( )
(CIF价格构成中的保险费是以FOB价格为基础计算的。

( ) 7
8(进出口商品的净价是指不包括明佣和暗佣的实际价格。

( ) 9(在实际业务中，较常采用的作价方法是固定作价。

( )
10(不论在何种情况下，固定作价都比非固定作价有利。

( ) 11(买卖双方在合同中规定:“按交货日的伦敦金属交易所的结算价计算。

”这是固定作价的规定方法。

( )
12(含佣价=净价,(1—佣金率)，其中的净价一定是FOB价。

( ) 13(佣金和折扣都可分为“明佣(扣)”和“暗佣(扣)”两种。

( ) 14(如果合同中未规定作价方法，则合同是无效的。

( )
15(价格调整条款主要用于生产加工周期较长的机械设备等商品的合同。

( ) 16(在确定商品价格时，必须准确核算成本和盈亏。

( ) 17(当出口换汇成本低于外汇牌价时，出口企业就有人民币盈利。

( ) 18(我出口合同中规定的价格应与出口总成本相一致。

( )
19(出口销售外汇净收入是指出口商品的FOB价按当时外汇牌价折成人民币的数额。

20(出口商品盈亏率是指出口商品盈亏额与出口总成本的比率。

( ) 21(从一笔交易的出口销售换汇成本中可以看出，在这笔交易中用多少人民币换回一美元，从而得出这笔交易为盈利还是亏损。

( )
22(出口商品的换汇成本越高，出口企业盈利越大。

( )
23(出口盈亏率为正，比率值越大，说明此项出口越盈利。

( )
六、计算题
1(我某公司对外报价每件200美元CFRC3 **港，后外商要改报CFRC5 **港。

请问应该如何报价?
2(我方向外商的报价为每吨780美元CFR香港，含2,的折扣，该批交易商品的数量为200吨，试求我方扣除折扣后的总收入是多少?
engineering construction and acceptance specification for 5 GB50275-
98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine
of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding
responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department.
(2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative
sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to
conceal the accident, reported without undue delay or false, to inform the
3(某公司对外报价为每公吨2000美元CIF悉尼，按发票金额的110,投保，保险费率为0.6,，后来客户要求按发票金额的130,投保，保险费率为0.8%，问该公司应该如何报价?
4(我方出口食糖200吨，每吨USD450 CIFC2,利物浦，货物装船后，公司财会部门根据合同规定应汇出多少佣金?
5(我出口商品原报价为350美元,桶CIF纽约，现外商要求将价格改报为CFRC 5,。

已知保险费率为0.6,，保险加成率为10,，试求我方应将价格改报为多少?
6(我出口某商品对外报价为480美元,吨FOB湛江，现外商要求将价格改报为CIF旧金山，试求我方的报价应为多少才能使外汇净收入不变(设运费是FOB价的3,，保险费率为0.8,，按惯例加成)?
7(某外贸公司出口一批商品，国内采购价共10000元人民币，加工费支出1 500元人民币，商品流通费是1 000元人民币，税金支出为100元人民币，该批商品出口销售外汇净收入为2000美元(假设USDl=CNY 8(2736,8(2768)。

试计算:
(1)该批商品的出口总成本是多少?
(2)该批商品的出口销售换汇成本是多少?
(3)该批商品的出口销售盈亏率是多少?
8(某进出口公司向澳大利亚出口某商品，外销价为每公吨500美元CIFC3悉尼，支付运费70美元，保险费6.5美元，佣金15美元。

如果该公司该商品收购价为每公吨1800元人民币，国内直接和间接费用加17,，请计算该商品的换汇成本。

9(某企业进口一批原料，支出外汇300美元，加工成品出口，外汇净收入500美元，求创汇率。

10(设我某出口商品在外汇牌价为USDl=CNY 8(7127,8(7134时，每打FOB价为
13(84美元。

现美元对人民币比率变动到USDl=CNY 8(7368,8(7371。

问该出口商品按美元出口价格是否应该调整?如果要调整，应下调还是上涨?应调至多少美元便可保持原人民币收入不变?
engineering construction and acceptance specification for 5 GB50275-
98 compressor, fan and pump installation engineering construction and acceptance specification for lifting 6 HG20201-2000 construction installation engineering construction standard 7, HG ... Pressure gauges, using an installed spark arrestor for acetylene cylinders, illegal carrying, using gas cylinders, each operator fined 20 Yuan. Gas bottle without the hot sun exposure measures, responsibilities of team a fine
of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding
responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department.
(2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative
sanctions should be dealt with by the personnel Department of the
company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the。