1、參考答案第一章國際貿易交易磋商與交易程序一、單項選擇題1.D 2.A 3.B 4.B 5.A 6.B 二、多項選擇題1.ABC 2.ACE 3.ABCD 4.BCE 5.ABC 三、交易磋商實訓練習1Letter for Establishing Business RelationsDear Sirs，We learned your name and address from the Commercial Counsellors Office of Swedish Embassy in Beijing and we shall be pleased to establish trade rel

2、ations with you.Our company has been specializing in import and export of textiles for over 30 years and we have been exporting to various countries on the basis of equality and mutual benefit.I am looking forward to receiving your enquiries soon.Yours faithfully，Wanda2An EnquiryDear Sirs,We are int

3、erested in buying large quantities of Chinese cotton piece goods and we would be obliged if you would give us your the payment terms and delivery date.It would also be appreciated if you could forward catalogues，sample books and your Price list to us.If the quality of your products can be found sati

4、sfactory and your price and discount can compare favorably with those of other suppliers，we can assure you of a long cooperation.We look forward to hearing from you soon.Yours faithfully，3、QuotationDear Sirs，Thank you for your inquiry dated 15 July，we are glad to offer you as follows:Commodity: Woma

5、n Leather Boots of more than 20 creative designs in colors of palm black, bright red (As per attached catalogue)Material: High quality cowhidePrice: Between US95 to US300 per pair CIF LagosPayment: Confirmed，Irrevocable Letter of Credit payable by draft at sight to be opened 30 days before the time

6、of shipmentPacking: At the buyers optionShipment: During September.We look forward to receiving your order.Yours faithfully，4、Counter offerDear sirs，Your offer of August 22 We have received your offer of August 22 for 50 metric tons of Chinese groundnut kernels FAQ 2006 Crop at USD450.00 per Metric

7、Ton CIF Rotterdam. We regret to find that your price is about 30% higher than those offered by Indian suppliers. Therefore, we recommend to reduce the price by 10% to USD410 per Metric Ton CIF Rotterdam，other terms as per letter of 22 August.Since the market is declining，we strongly recommend you ac

8、cept immediately.I am looking forward to hearing from you.Your faithfully，四、填制合同練習Contract NO.06-331Sellers: SHANDONG NATIVE PRODUCE&ANIMAL BY-PRODUCTS IMPORT AND EXPORT CORPORATIONBuyers: ROTTERDAM FOODSTUFFS IMPORT&EXPORT CORPORATIONThis contract is made by and between the Buyers and the S

9、ellers ,whereby the Buyers agree to buy and the Sellers agree to sell the under-mentioned commodity according to the terms and conditions stipulated below :Commodity: SHELLED PEANUTSSpecifications: FAQ 2006 CROPQuantity: 50 METRIC TONNESUnit Price: RMB/CNY 3550 PER METRIC TON CIF ROTTERDAM Total Val

10、ue: RMB/CNY 177,500.00 Packing : TO BE PACKED IN DOUBLE LAYER GUNNY BAGSShipping Mark: AT SELLERS OPTIONInsurance: TO BE COVERED BY THE SELLER AGAINST ALL RISKS AND WAR RISKS FOR 110% OF INVOICE VALUE Time of Shipment: DURING NOVEMBER 2006Port of Shipment : QINGDAO, CHINAPort of Destination : ROTTER

11、DAMTerms of Payment : PAYMENT SHALL BE MADE BY IRREVOCABLE LETTER OF CREDIT PAYABLE BY DRAFT AT SIGHTDone and signed in QINGDAO on this 10TH day of MAY,2006.第二章 國際貿易術語一、單項選擇題1.C 2.B 3.A 4.B 5.C 6.C 7.C 8.C 9.D 10.B 11.A 12.C 二、多項選擇題1.AD 2.ABD 3.AB 4.BD 5.CD 6.ABC 7.CD 三、判斷題(正確為T, 錯誤為F)1. F 2.F 3.F 4

12、.T 5.F 6.F 7.T 8.T 9.F 10.F 11.T 12.T 13.T 14.F 15.F 16.F 四、案例分析1、應該由賣方承擔貨物損失責任。按照國際貿易慣例，不論是FOB,CIF,還是CFR合同的賣方都必須在貨物裝船后及時向買方發裝船通知。在CFR合同中，賣方及時發出裝船通知尤為重要，因為這關系到買方能否為進出口貨物及時辦理保險的問題。本案中由于甲公司業務員未及時向乙公司發出裝運通知，導致乙公司未能及時對貨物進行投保。所以貨物的損失責任理應由賣方承擔。2、甲公司不應承擔損失。FCA以貨物在指定地點交給承運人為分界點，賣方承擔貨物在指定地點交給承運人之前的一切風險和費用。本案

13、中甲公司已將貨物風險轉移給承運人，因此甲公司不應承擔損失。第三章 進出口商品價格核算一、單項選擇題1.B 2.C 3.B 二、填空題1. 542.99因為CIF=FOB + F+II=CIFX(1+10%)X0.5%所以CIF=500+40+CIFX110%X0.5%移項CIF=540/(1-110%X0.5%)=542.99應用公式：保險費 = 保險金額×保險費率保險金額 = CIF貨價×（1+保險加成率）按照國際慣例，保險加成率為10%2. 2061.86美元應用公式：凈價 = 含傭價 傭金 傭金 = 含傭價×傭金率 凈價 = 含傭價 含傭價×傭金率

14、 = 含傭價×（1-傭金率） 含傭價 = 凈價/（1-傭金率）CIFC3=CIF/(1-3%)=2000/97%=2061.863. 55美元 公式參見第1題4. 5美元公式參見第2題5. 85526元人民幣應用公式：出口外匯凈收入=FOB凈收入 出口盈虧額=出口外匯凈收入（外幣折成本比）-出口總成本（本幣）更正：本題出口貨物總價為10萬美元FOB=CIF-F-I=CIF-F-CIF*(1+10%)*1%=USD100000-USD3800-USD100000*110%*1%=USD95100折成本比：出口外匯凈收入=USD95100*RMB8.26/USD=785526 出口盈虧額

15、=出口外匯凈收入-出口總成本 =785526-700000 =85526元人民幣三、計算題1、USD62.12 PER CARTON FOBC2 SHANGHAI2、USD203.79 PER MT CIF SINGAPORE3、USD1936.84 PER MT FOBC5 SHANGHAI4、公司實結美元USD14921.48，折合人民幣CNY123348.41解：銀行扣手續費為：USD15000×0.25%=USD37. 50銀行扣15天利息為：USD15000×6.5625%×15/360=USD41.02出口公司實結美元為：USD15000USD37.5

16、0USD41.02=USD14921.48出口公司實結美元折合人民幣為:USD14921.48×8.2665=CNY123348.41第四章 國際貿易結算票據一、單項選擇題1.D 2.C 3.A 4.A 5.B 6.C 7.A 8.A 9.A 10.A 二、多項選擇題1.BCD 2.BCDE 3.ABCD 4.ABC 5.ACD 6.AB 7.ABCD 8.ABCD 三、判斷題(正確為T, 錯誤為F)1.F 2.F 3.T 4.F 5.F 6.F 7.F 8.F 9.F 10.F 11.T 12.T 第五章 國際貿易結算方式一、單項選擇題1.D 2.C 3.A 4.A 5.B 6.C

17、 7.B 8.A 9.B 10.D 11.B 12.D 二、多項選擇題1.AB 2.ACD 3.ABD 4.ABCD 5.CD 6.BCD 7.ABC 8.ACDE 9.BC 10.BCDE 三、判斷題(正確為T, 錯誤為F)1.T 2.F 3.T 4.F 5.T 6.F 7.F 8.T 9.T 10.T 四、案例分析1.答：代收行可以免除其付款責任。因為托收方式純屬商業信用，銀行對單據有關當事人或其他任何人的誠信或信譽、行為、償付能力、履行能力引起的后果不承擔義務或責任。本案中屬于付款人違約行為，與代收行無關，所以代收行可以免除其付款責任。2答：銀行拒絕付款是正當的行為，因為在信用證業務中，

18、銀行只按照信用證規定行事。我方應從此次實踐中吸取教訓，作為賣方，應當在收到正本信用證后安排裝運。另外收到信用證后注意審核信用證條款與合同條款是否一致。在來不及修改信用證的情況下，應按照信用證的要求繕制單據，做到單證一致、單單一致。3答： 由于該信用證沒有明確規定不接受出證日期早于信用證開立日期的單據，所以我方提單日期為7月26日，符合其裝運期不遲于8月16日的規定，故能順利結匯。五、（略）第六章 國際貨物運輸一、單項選擇題1.B 2.D 3.B 4.A 5.B 6.C 7.B 8.A 9.D 10.C 11.C 12.B 13.C 14.A 15.B 二、多項選擇題1.ABCDE 2.ABC

19、3.CD 4.ABDE 5.ABC 6.BCD 7.ABC 8.E 三、判斷題1.F 2.F 3.T 4.F 5.F 6.T 7.F 8.F 9.T 10.F 11.F 12.F 13.F 14.F 15.T 16.F 17.T 18.F 19.F 第七章 進出口貨物保險一、單項選擇題1.D 2.C 3.B 4.B 5.C 6.B 7.D 8.B 9.B 10.C 11.C 12.A 二、多項選擇題1.AC 2.ABD 3.ABCDE 4.CE 5.ABCDE 三、判斷題1.F 2.F 3.F 4.F 5.F 6.F 7.F 8.F 9.T 10.T 四、計算題1、貨物CIF總值=USD50X

20、1000=USD50000 (1)保險金額=CIFX(1+10%)=USD50000X1.1=USD55000.00 (2)保險費=保險金額X保費率=USD55000X(0.6%+0.2%+0.3%)=USD605.002、(1)保險費=保險金額X保費率=USD207500X(1+10%)X0.6%=USD1369.50 (2)保險公司的最高賠償金額即保險金額=CIFX(1+保險加成率)= USD207500X(1+10%)=USD228250.00五、繕制投保單PICC 中國人民保險公司廣東分公司貨物運輸保險投保單APPLICATION FORM FOR CARGO TRANSPORTATI

21、ON INSURANCE被保險人：Insured： CHINA NATIONAL MACHINERY IMPORT & EXPORT CORPORATION發票號(INVOICE NO.) 1824合同號(CONTRACT NO.) 90129信用證號(L/C NO.) MS1812發票金額(INVOICE AMOUNT) USD100,000.00 投保加成(PLUS) 10%茲有下列物品向中國人民保險公司廣東分公司投保（INSURANCE IS REQUESTED ON THE FOLLOWING COMMODITIES）：MARKS & NOS.QUANTITYDESCR

22、IPTION OF GOODSAMOUNT INSUREDMADE IN SINGAPORE30 SETS30 CASESSPARE PARTSUSD112200.00啟運日期： 裝載運輸工具： DATE OF COMMENCEMENT Aug. 25th, 2006 PER CONVEYANCE： STAR RIVER V.052自 經 至 FROM Singapore VIA TO Shanghai提單號 賠款償付地點B/L NO.： COSMN7982 CLAIM PAYABLE AT CHINA投保險別：（PLEASE INDICATE THE CONDITIONS &/ OR

23、 SPECIAL COVERAGES：）COVERING ALL RISKS AND WAR RISKS AS PER OMCC AND OMWRC OF PICC DATED 1/1/1981 INCLUDING WAREHOUSE TO WAREHOUSE CLAUSES.請如實告知下列情況：（如“是”，打“ü”，“不是”打“”） 1.貨物種類： 袋裝 散裝 冷藏 液體 活動物 機器/汽車 危險品等級GOODS BAG/JUMBO BULK REEFER LIQUID LIVE ANIMAL MACHINE/AUTO DANGEROUS CLASS2.集裝箱種類： 普通 開頂 框

24、架 平板 冷藏 CONTAINER ORDINARY OPEN FRAME FLAT REEFERAGERATOR3.轉運工具： 海輪 飛機 駁船 火車 汽車BY TRANSIT SHIP PLANE BARGE TRAIN TRUCK4.船舶資料： 船籍 船齡PARTICULAR OF SHIP REGISTRY AGE備注：被保險人確認本保險合同條款和內容已經完全了解。THE ASSURED CONFIRMS HEREWITH THE TERMS AND CONDITIONS OF THIS INSURANCE CONTRACT FULLY UNDERSTOOD.投保日期(DATE) Au

25、g. 25th, 2006 投保人（簽名蓋章）APPLICANTS SIGNATURECHINA NATIONAL MACHINERY IMPORT & EXPORT CORPORATION 電話：(TEL)地址：(ADD)本公司自用（FOR OFFICE USE ONLY） 費率 保費RATE： PREMIUM經辦人 核保人： 負責人： 聯系電話： 承保公司簽章第十章進出口單證一、單項選擇題1.D 2.B 3.B 4.D 5.A 6.B 7.B 8.B 9.C 10.D 11.C 12.B 13.B 14.D 15.C 二、多項選擇題1.AB 2.ABCD 3.ABCD 4.ABCE

26、G 5.AD 6.ABC 7.ABD 8.AB 9.BC 10.ABCD 三、根據合同資料繕制單證1.繕制匯票匯票BILL OF EXCHANGE憑 不可撤銷信用證Drawn Under BANK OF CHINA SINGAPORE BRANCH Irrevocable L/C NO. 123456日期 支取Dated SEPT.22,2005 Payable With interest _% _接 _息 _付款號碼 匯票金額 上海No. SHGM70561 Exchange for USD45040.00 Shanghai_見 票 日后（本匯票之副本未付）付交At 30DAYS AFTER

27、 sight of this FIRST of Exchange (second of Exchange Beijing unpaid) Pay to the order of BANK OF CHINA ,SHANGHAI金額The sum of U.S.DOLLARS FORTY-FIVE THOUSAND AND FORTY ONLY此致 To BANK OF CHINA SINGAPORE BRANCH SHANGHAI JINHAI IMP& EXP CORP.LTD. 2、繕制裝箱單 PACKING LISTTO:ANTAK DEVELOPMENT LTD. INVOICE

28、 NO. HGM70561 S/C NO. 00SHGM3178B L/C NO. 123456SHIPPING MARKS:ANTAK 00SHGM3178B SINGAPORE C/N:1-190C/NOS.NOS&KINDS OFPKGS QUANTITY G.W. (KGS) N.W. KGS)MEAS.（M³）1-7071-170171-190MENS COTTONWOVEN SHIRTS1pc in a poly bag6pcs in a kraft bagART NO.:1094LM L XL3 3 4ART NO.:286GM L XL1.5 3 3.5ART

29、 NO.:666M L XL1.5 3.5 3 70CTNS10doz,/cn100CTNS8doz./cn20 CTNS8doz./cn2310KGS33KGS/CTN4500KGS45KGS/CTN660KGS33KGS/CTN 2170KGS31KGS/CTN4300KGS43KGS/CTN620KGS31KGS/CTN9.8532M³68*46*45CM16.5816M³72*47*49CM2.8152M³68*46*45CMTOTAL 190CTNS(1660DOZ) 7470KGS 7090KGS 29.25M³ SHANGHAI JINHA

30、I IMP&EXP CORP. LTD.3、裝船通知 SHIPPING ADVICETO:ANTAK DEVELOPMENT LTD. INVOICE NO. SHGM70561 S/C NO. 00SHGM3178B L/C NO.: 123456DEARS SIRS:WE HEREBY INFORM YOU THAT THE GOODS UNDER THE ABOVE MENTIOND CREDIT HAVE BEEN SHIPPED. THE DETAILS OF THE SHIPMENT ARE STATED BELOW.COMMODITY: MENS CONTTON WOVE

31、N SHIRTSNUMBER OF PKGS : 190 CARTONSTOTAL G. W : 7470KGSOCEAN WESSEL ： HONGHE v.188DATE OF DEPARTURE : SEPT.20,2005B/L NO. : ABC123 PORE OF LOADING: SHANGHAIDESTINATION : SINGAPORESHIPPING MARKS :ANTAK 00SHGM31788 SINGAPORE C/N :1-190 SHANGHAI JINHAI IMP&EXP CORP.LTD 四、根據下列信用證及補充資料繕制所需單據（略）第十二章國

32、際貿易綜合業務技能訓練第一節 交易磋商與合同簽訂一、建立業務關系L: Nice to meet you, Mr. Carter. My name is Liuwei, Liu is my family name. You may simply call me Liu if you like.L: I am too pleased to do business with you. We have been specializing in the export of household textile products for over thirty years. Our products hav

33、e enjoyed great popularity in US and Europe.L: Of course, there are various samples in our showroom. This way, please.L: How do you like our products?L: Well, we can manufacture according to your requirements. Just tell us the colors and styles in your mind.L: Sure, this is our price list. And all t

34、he prices are on FOB Shanghai subject to our final confirmation.L: No problem, here you are. L: Thank you for your coming and you are always welcome.二、討價還價L: Sure. Our offer is Shangyu brand mens eiderdown coats at USD50 per piece CIF Melbourne. You will find our price quite favorable.L: But if the

35、quality is taken into consideration, you will be convinced that our price is quite attractive. The feather content of our down coats is as high as 80% and it is of top quality.L: Im sure you wont have any difficulty in pushing the sales of our eider products. Weve already sold a lot of eider down co

36、ats at this price.L: Whats your proposal then?L: A 10% reduction is out of the question. But with an eye to future business, we are willing to make a reduction of 3%.L: All right, to show our sincerity in doing business with you, well make an exception this time and agree to make a further reduction

37、 of 2%. This is the best we can do,三、報價Dear Mr. Stephen MakowskiWe have received your fax dated Oct. 19th and we would like to make you the offer as follows:Model PY-1009AFOB Shenzhen USD2.95/PR w/white box FOB Shenzhen USD3.05/PR w/gift boxCFR Bremen USD3.18/PR w/white box CFR Bremen USD3.28/PR w/g

38、ift boxCIF Bremen USD3.25/PR w/white box CIF Bremen USD3.30/PR w/gift boxPackage: Each pair will be packed in foam, then in a box. Then the small boxes will be packed in cartons of 12 pairs each. Size of carton is 48.5x32x32.5cm. 6720 pairs for one 20 FCL. And the mini order quantity for this model

39、is 1000 pairs. Model PY-6960AFOB Shenzhen USD15.88/PR w/white box FOB Shenzhen USD15.98/PR w/gift boxCFR Bremen USD16.86/PR w/white box CFR Bremen USD16.96/PR w/gift boxCIF Bremen USD17.00/PR w/white box CIF Bremen USD17.10/PR w/gift boxPackage: Each pair will be packed in foam, then in a box. Then

40、the small boxes will be packed in cartons of 5 pairs each. Size of carton is 69x39x30.5cm. 1705 pairs for one 20 FCL. And the mini order quantity for this model is 500 pairs. The shipment will be effected within 30 days upon receipt of irrevocable sight letter of credit. And the insurance shall cove

41、r all risks and war risks for 110% of invoice value subject to the Ocean Marine Cargo Clauses of the Peoples Insurance Company of China.This offer will remain in force only until Oct. 27.We are looking forward to your trial order.Best regardsShi yongShenzhen Electronics Imp.& Exp. Corp. Ltd. 四、起

42、草合同 銷售確認書SALES CONFIRMATION賣方Seller:NANTONG HONGHUA TRADING CO.,LTD.NO.8286 YOUTH ROAD NANTONG CITY,JIANGSU,CHIHNANo.:3486Date:MAR.20,2007Signed in:NANTONG.CHINA買方Buyer:R.T.F INTERNATIONAL TRADING CO.,LTD.ROOM1601,16 THFLOOR,JINSHI BUILDING,9006QUEENS ROAD,HONG KONG經買賣雙方同意成交下列商品，訂立條款如下：This contract

43、 is made by and agreed between the Buyer and Seller, in accordance with the terms and conditions stipulated below.嘜頭Marks and Numbers名稱及規格Description of goods/Specifications數量Quantity單價Unit Price金額AmountR.T.FS/C NO.3486SAO PAULOC/NO. 1-600COLOR TELEVISION STYLE NO. TC3430600SETSCIFC5SAO PAULOUSD290/

44、SETUSD174000,00總值TOTAL:SAY U.S.DOLLARS ONE HUNDRED AND SEVENTY FOUR THOUSAND ONLYTransshipment (轉運):Allowed (允許)not allowed (不允許) Partial shipments (分批裝運):Allowed (允許)not allowed (不允許) Shipment date (裝運期):NOT LATER THAN MAY 31,2007 Insurance (保險):由 按發票金額110%投保 險，另加保 險至 為止。To be covered by the FOR 11

45、0% of the invoice value covering additional from to .Terms of payment (付款條件):買方不遲于 年 月 日前將100%的貨款用即期匯票/電匯送抵賣方The buyers shall pay 100% of the sales proceeds through sight(demand) draft/by T/T remittance to the sellers not later than .買方須于 年 月 日前通過 銀行開出以賣方為受益人的不可撤消 天期信用證, 并注明在上述裝運日期后 天內在中國議付有效，信用證須注明

46、合同編號。The buyers shall issue an irrevocable L/C at * sight through in favor of the sellers prior to APR.10,2007 indicating L/C shall be valid in China through negotiation within 21 days after the shipment effected, the L/C must mention the Contract Number.付款交單：買方應對賣方開具的以買方為付款人的見票后 天付款跟單匯票，付款時交單。Docum

47、ents against payment:(D/P)The buyers shall duly make the payment against documentary draft made out to the buyers at sight by the sellers.承兌交單：買方應對賣方開具的以買方為付款人的見票后 天承兌跟單匯票，承兌交單。Documents against acceptance:(D/A)The buyers shall duly accept the documentary draft made out to the buyers at days by the

48、sellers.Documents required (單據):賣方應將下列單據提交銀行議付/托收。The sellers shall present the following documents required for negotiation/collection to the banks.全套清潔已裝船海運提單。Full set of clean on Board Ocean Bills of Lading.已簽署的商業發票一式 3 份。Signed commercial invoice in 3 copies.裝箱單或重量單一式 3 份。Packing list/weight mem

49、o in 3 copies.由 簽發的質量與數量證明書一式 份。Certificate of quantity and quality in copies issued by .保險單一式 2 份。Insurance policy in 2 copies.由 簽發的產地證一式 份。Certificate of Origin in copies issued by .Shipping advice (裝運通知):一旦裝運完畢，賣方應即電告買方合同號、商品號、已裝載數量、發票總金額、毛重、運輸工具名稱及啟運日期等。The sellers shall immediately, upon the complet