外贸业务员考试真题-2013
无锡工艺职业技术学院经济管理系商务英语专业外贸业务员考证试题库
历年全国外贸业务员认证考试
真题
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六、2011年5月15日全国外贸业务员培训认证考试真题
(一)外贸业务基础理论试卷(试考A卷)……………………………………………… (二)外贸业务操作实务试卷(试考A卷)…………………………………………… 七、2012年5月13日全国外贸业务员培训认证考试真题
(一)外贸业务基础理论试卷(试考A卷)…………………………………………… (二)外贸业务操作实务试卷(试考A卷)…………………………………………… 八、2013年5月19日全国外贸业务员培训认证考试真题
(一)外贸业务基础理论试卷(试考A卷)…………………………………………… (二)外贸业务操作实务试卷(试考A卷)……………………………………………
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2011年全国外贸业务员考试
外贸业务基础理论试卷(A卷)
(考试时间:2011年5月15日 上午9:00—11:00)
题 号 一 二 三 四 五 总 分 阅卷组长
得 分
得 分 评卷人 复查人
一、单项选择题(请将答案填涂在答题卡上，答 在试卷上无效。每小题1分，共40分) 1(以下哪个INCOTERMS版本规定贸易术语既适于国际贸易也适于国内贸易,(D )
A(INCOTERMS 1980 B(INCOTERMS 1990
C(INCOTERMS 2000 D(INCOTERMS 2010 2(我国加工贸易
合同
劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载
审批的主管部门是(D )。
A(国务院 B(国家发改委 C(海关 D(商务厅(委) 3(根据《UCP600》的规定，若信用证中无其他规定，商业发票必须以(C )为抬头。
A(付款行 B(开证行 C(开证申请人 D(受益人 4(以下属于出口贸易融资方式的是( D )。
A(提货担保 B(开证授信
C(假远期信用证 D(打包贷款
5(根据《INCOTERMS 2010》的规定，由卖方支付运费的贸易术语是( D )。
A(EXW B(FCA C(FOB D(CFR
6(我国出口商品检验时，对产地和报关地不一致的出境货物，经检验检疫合格的，出入
境检验检疫局出具(C )。
A(《出境货物通关单》 B(《出境货物报检单》
C(《出境货物换证凭条》 D(《出境货物不合格
通知
关于发布提成方案的通知关于xx通知关于成立公司筹建组的通知关于红头文件的使用公开通知关于计发全勤奖的通知
单》 7(D/P付款条件下，出口商业汇票上的受票人应是( B )。
A(代收行 B(进口商 C(出口商 D(托收行
8(在国际货物运输保险中，下列风险属于意外事故的是(C )。
A(地震 B(海啸 C(拒收 D(爆炸
9(我国规定，出口退税申报时间是报关单上注明的出口日期起( B )天内。
A(60 B(90 C(120 D(180
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10(根据CIC条款，空运险负“仓至仓”责任，自被保险货物运离保险单所载明的起运地
仓库或储存处所开始运输时生效，直至该项货物到达保险单所载明目的地收货人的最
后仓库或储存处所。如未抵达上述仓库或储存处所，则以被保险货物在最后卸载地点
全部卸离运输工具后满( B )为止。
A(20天 B(30天 C(60天 D(90天
11(与“整箱/整箱”货物交接方式对应的英文缩写是( A )。
A(FCL/FCL B(FCL/LCL C(LCL/LCL D(LCL/FCL 12(组织境外旅游是属于( B )。
A(知识产权贸易 B(服务贸易 C(货物贸易 D(技术贸易 13(以下支付方式对出口商的风险而言从小到大的排列顺序是(D )。
A(D/A,30%装运前T/T+70%L/C at sight,D/P at sight,装运前T/T
B(D/A,D/P at sight,30%装运前T/T+70%L/C at sight,装运前T/T
C(装运前T/T,D/P at sight,30%装运前T/T+70%L/C at sight,D/A
D(装运前T/T,30%装运前T/T+70%L/C at sight,D/P at sight,D/A 14(根据《联合国国际货物销售合同公约》的规定，发盘内容可以不包括( C)。
A(品名 B(数量 C(检验 D(单价
15(美国保险商实验室
标准
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检验标志的英文缩写是(B )。
A(CCC B(UL C(ISO D(GS
16(我国海关对高校以特定减免税进口的教学科研设备的监管年限为( B )年。
A(4 B(5 C(6 D(7
17(根据《UCP600》的规定，若信用证没有规定是否允许分批装运和转运，则视为( A )。
A(允许分批装运和允许转运 B(禁止分批装运和禁止转运
C(允许分批装运和禁止转运 D(禁止分批装运和允许转运 18(我国现行《商品名称及编码协调制度》规定，商品编码的第三、四位数字表示( C )。
A(类 B(章 C(税目 D(子目
19(信用证关于唛头的规定是“KKK in triangle”，则以下符合信用证要求的唛头是(D )。
A(KKK in triangle B(N/M
KKK C( D( KKK
20(我国出入境检验检疫机构依据我国《商检法》的有关规定，对非法定检验的进出口商
品可以实施(B )。
A(强制检验 B(抽查检验 C(随机检验 D(定期检验
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21(What is the most appropriate term when the seller must pay the cost and freight necessary to
bring the goods to the named port of destination by a roll-on/roll-off vessel?( D )
A(FOB B(FCA C(CIF D(CPT
22(When the seller pays for the goods to be loaded on board the container ship, but does not pay
freight or insurance, what is most appropriate term? ( C)
A(DDU B(CFR C(FCA D(CIF
23(According to INCOTERMS 2000, when the seller is responsible for the arrival of the goods at
the agreed place or point of destination, the corresponding trade terms are following except
( C ).
A(DDU B(DDP C(CFR D(DEQ
24(An insurance agreement is called an( A ).
A(insurance policy B(insurance contract
C(insurance cover D(insurance document
25(What is the name given to the sum of money which a person agrees to pay to an insurance
company?( D )
A(compensation B(commission C(insurance value D(premium
26(“Financial documents” means bills of exchange, promissory notes, ( C )or other
similar instruments used for obtaining the payment of money.
A(invoices B(deposit receipts C(checks D(bills of lading
27(The war risk is considered to be the ( C ).
A(Free of Particular Average B(With Average
C(special additional risks D(general additional risks
28(The irrevocable L/C can(C ).
A(be amended or canceled without notice to the beneficiary
B(be amended or canceled if the buyer notifies the seller
C(neither be amended nor canceled without agreement of all parties
D(be amended but not be canceled by an applicant
29(Bank of China informs the beneficiary, a Chinese import and export company that a foreign
bank has opened a letter of credit in his favor. The bank does not add its engagement by
informing the beneficiary. The Bank of China is acting as ( B ).
A(the issuing bank B(the advising bank
C(the confirming bank D(the negotiating bank
30(Which of the following payment modes may bring the highest risk to a seller?(A )
A(D/A B(D/P after sight C(D/P at sight D(T/T in advance
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Questions from 31 to 35 are based on the following passage:
There are a lot of ―markets‖. Some markets are local; you may be willing to compare prices for fruits and vegetables in a few shops in your local area, but you would be unwilling to go across the city to find out more information. Some markets are national. Many firms sell goods across the country. Some markets are global or international. Increasingly, more and more countries are involved in the world economy, whether they know about it or not.
However, there are many other markets: labor markets for job seekers, supermarkets for grocery shopping, foreign exchange market, capital market, real estate markets and so on. And we must not overlook the fact that many services such as banking, insurance are also bought and sold on a worldwide scale.
But what is a ―market‖? Most people would say, ―A market is a place where enough buyers
and sellers meet face to face, so that a market price for goods and services can be determined.‖
However, with rapid growth of telecommunications, it is no longer necessary for buyers and sellers to physically meet to form a market.
You may hear the terms ―global market‖ or ―global economy‖. What do those terms mean
to you? What do they mean to business today? Thanks to the Information Age we are seconds away from the rest of world. Business everywhere recognizes that they can expand their market to anywhere and do business at any time because of the Internet. Now, the Internet is the fastest growing market in the world today, yet buyers and sellers don’t even have to leave their own
homes to transact business.
In the modern world, a market can take many forms. Generally speaking, a market may be housed in a place, or it may exist only in people’s minds. And a market can be any place or
process that brings together buyers and sellers with a view to agreeing to a price. 31(Which of following markets is not mentioned in the passage? ( A )
A(Asian market B(international market
C(national market D(local market
32(The stock market, banking services market and capital market can be described as( B ).
A(supermarket B(financial market
C(labor market D(real estate market
33(Which of following is the fastest developing market according to the passage?( C )
A(home market B(labor market
C(the Internet D(international trade market
34(Which of following statements is True according to the passage?( D )
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A(You are willing to find fruits and vegetables at a lower price all over the country.
B(If a firm sell its products across the country, then it is doing international business.
C(Insurance can not be sold on a worldwide scale.
D(Buyers and sellers can do business without meeting face to face. 35(In the modern world, what a market can take?(D )
A(A market can be housed in a place.
B(A market can exist in people’s mind.
C(A market can be a place where buyers and sellers meet for bargain.
D(above all
Questions from 36 to 40 are based on the following passage:
China’s trade volume surged in 2010. The development wasn’t only in quantity, but also in quality — namely structure diversification.
The European Union, the United States and Japan remained China’s top 3 largest trading
partners in 2010.
But trade volumes between China and other emerging economies increased also. Bilateral
trade volumes between China and other BRIC nations — Brazil, Russia and India — all
jumped more than 40 percent. That made India China’s tenth largest trading partner.
Huang Guohua, Statistics Department Director of General Administration of Customs said
―Trade volume between China and emerging economies increased faster than that with the
traditional market. It indicates that China’s foreign trade is diversifying, and showing less dependence on the traditional partners. It’s a good way to reduce risks.‖
Data also shows that foreign trade volumes developed dramatically in China’s middle and
western areas last year. Although the southern province of Guangdong still topped others in the
total volume of import and export.
Huang Guohua said ―The export volume of middle and western areas surged over 40 percent year on year in 2010. The speed was 10 percentage points higher than the country’s total.
It indicates that industrial structure has improved in these areas.‖
The import and export volume of private enterprises surged faster than the country’s
average in 2010, with 47 percent year on year growth. Experts say China’s foreign trade
development reduced dependence on foreign-funded enterprises.
2010 imports and exports reached a historical high with a strong sign that the country’s
trade sector has shrugged off the global economic recession. 36(Which country is not China’s top 3 largest trading partners in 2010?( B )
A(the E.U. B(the U.K. C(the U.S.A. D(Japan
37(According to the passage, what does the word ―BRIC ‖ mean ?( A )
A(Brazil, Russia , India and China
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B(Britain, Romania , Italy and Canada
C(Bulgaria, Russia , Indonesia and Colombia
D(Belgium, Romania , Israel and Cuba 38(In which terms can we say that China’s foreign trade is diversifying?(C )
A(the development in quantity
B(the development in quality
C(the development in quantity and quality
D(the development in quotient
39(What indicates that industrial structure has improved in middle and western areas?(D )
A(Trade volumes between China and other emerging economies increased also.
B(Trade volume between China and emerging economies increased faster than that with the
traditional market.
C(The southern province of Guangdong still topped others in the total volume of import
and export.
D(The speed was 10 percentage points higher than the country’s total.
According to the passage, which enterprises surged faster than the country’s in 2010?( C ) 40(
A(state-owned enterprises B(joint ventures
C(private enterprises D(foreign-funded enterprises
二、多项选择题(请将答案填涂在答题卡上，得 分 评卷人 复查人
答在试卷上无效。每小题1.5分，共15分，多选 或少选均不得分)
1(我国对外贸易救济措施包括( ABD )。
A(反倾销 B(反补贴
C(出口信用保险 D(建立外贸预警机制
2(根据《UCP600》的规定，即使信用证没有规定单据需要签字，出单人也必须签字的单
据包括( BCD )。
A(商业发票 B(保险单
C(受益人证明 D(海运提单
3(根据《UCP600》的规定，遇法定节假日可顺延的期限是(AC )。
A(信用证效期 B(装运期
C(交单期 D(交货期
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4(在我国海运货物的保险业务里，适用“仓至仓”条款的险别有( AC )。
A(ALL RISKS B(STRIKES RISK
C(F.P.A D(WAR RISK
5(以下属于T/T支付方式、CIF条件下出口履约阶段的工作有( ABD )。
A(投保 B(订舱
C(审证 D(退税
6(与《INCOTERMS 2000》相比，《INCOTERMS 2010》增加的贸易术语有( BC )。
A(DAF B(DAT
C(DAP D(DDU
7(我国对入境货物的报检方式包括( ABD )。
A(一般报检 B(流向报检
C(逆向报检 D(异地施检报检
8(到目前为止，以下哪些商品属于我国禁止进口的商品,(ABCD )
A(犀牛角 B(虎骨
C(仿真枪 D(受放射性污染的废旧金属 9(在出口谈判过程中，出口商提高价格让进口商接受的理由包括(ABC )。
A(延长付款时间 B(劳动力成本上涨
C(原材料价格上涨 D(缩短付款时间
10(调查客户的方法包括(ABCD )。
A(人员走访 B(邮件调查
C(电话调查 D(集点人群法
三、判断题(请将答案填涂在答题卡上，答在得 分 评卷人 复查人
试卷上无效。每小题1分，共15分，对的打“?”， 错的打“×”)
1(在外贸业务中，可转让信用证常用于中间商转售货物交易。 ( ? ) 2(根据《INCOTERMS 2010》的规定，在CIFST术语条件下，卖方应负责装船费用。( ? ) 3(根据《UCP600》的规定，当信用证条款与UCP600条款相矛盾时，以UCP600条款为
准。 ( × ) 4(在出口业务中，样品制作费都是由出口企业承担。 (× ) 5(根据《UCP600》的规定，保兑行可以将信用证修改通知受益人而不对其加保兑。
( ? ) 6(根据《INCOTERMS 2010》的规定，在DDP术语条件下，卖方应负责办理进口批文。
( ? )
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7(电放提单适用于近洋运输。 ( ? ) 8(出口信用保险公司对国外某客户O/A方式项下承保金额越大，表示该国外客户的信用
风险越大。 ( × ) 9(如果信用证中规定海运提单的收货人为TO ORDER OF ISSUING BANK，向银行交单时，
受益人应对提单进行背书。 (× ) 10(根据《INCOTERMS 2010》的规定，在CFR术语条件下，买卖双方的风险分界点是
装运港船上。 ( ? ) 11(若信用证中要求保险证明，则受益人可提交保险单。 ( ? ) 12(进口环节税包括进口关税、进口环节增值税和进口环节消费税。 ( × ) 13(监管证件代码“A”代表出境货物通关单。 ( × ) 14(UCP600 is a code to standardize the conditions under which bankers are prepared to issue
documentary credit. ( ? ) 15(Unless otherwise stipulated in the credit, the minimum amount for which the insurance
document must indicate the insurance cover to have been effected is the CIF value of the
goods plus 20%, but only when the CIF value can be determined from the documents on
their face. ( × )
得 分 评卷人 复查人
四、简答题(每小题5分，共20分)
1(简述海运提单的作用及其抬头类型。
作用: 提单是海上货物运输的证明
是证明货物已由承运人接收或装船的收据
、 是承运人保证凭已交付货物的物权凭证
2(简述在一般货物贸易中，生产型外贸企业办理出口收汇核销和出口退税时分别需提供
的凭证。
出口收汇核销凭证: 出口收汇核销报名表 、 盖有海关“验讫章”的核销单、
盖有海关“验讫章”的 报关单、 核销专用联
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出口退税时凭证: 出口货物报关单、出口收汇核销单、出口货物外销发票。
3(简述凭提单传真件T/T的业务操作流程。
4(简述构成有效发盘的条件和发盘撤回的时间限制。
得 分 评卷人 复查人 五、案例分析题(每小题5分，共10分)
1(2010年3月，江苏吉盛进出口有限公司外贸业务员Sherry通过网络-“世界黄页”结识加拿大Sam Corporation经理Jackson，双方通过磋商订立了羽绒服出口合同，价值9万美元，采用CIF温哥华的贸易术语，支付方式为L/C at sight。由于该商品的季节性很强，延迟到货会影响货物的销售，为此双方规定卖方8月份装运，保证10月1日前运抵温哥华港口，否则，买方有权取消合同，如卖方收妥货款，须退还买方。
问:(1)请指出外贸业务员Sherry在该出口签约操作中存在的问题并分析原因;
(2)外贸业务员Sherry针对以上出口合同该采取哪些应对措施,
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2(2010年4月，浙江永大进出口有限公司(简称永大公司)向美国的斯哈尔公司自营进口8台数控加工中心，合同总额为80万美元;10%合同金额在合同签订后7个工作日内电汇支付，余款采用即期信用证支付;交货期为收到信用证后的6个月内。永大公司向该设备的国内买家收取人民币230万元定金后，按照合同规定时间支付预付款和开出即期信用证。由于该设备供不应求，交货期又长，斯哈尔公司以种种借口拖延装运。9月，斯
提高到98万美元。永大公司考虑到已向斯哈尔哈尔公司来函提出涨价，要求把合同总额
公司支付了预付款，若不同意其涨价要求会很被动，但同意其涨价要求将会造成经营亏损。
问:(1)永大公司应如何妥善处理上述情况,
(2)从上述案例中，永大公司应吸取哪些教训,
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2011年全国外贸业务员考试
外贸业务操作实务试卷(A卷)
(考试时间:2011年5月15日 下午2:00—4:30)
题 号 一 二 三 四 五 总 分 阅卷组长
得 分
一、出口报价核算与发盘操作(共20分) 得 分 评卷人 复查人
根据以下业务背景资料，回答相关问题。
2011年2月9日，浙江越升进出口有限公司外贸业务员陈东收到日本老客户Hisa Corporation经理Yama先生的电子邮件，欲购木篱笆(Wooden Fence)(见下图)，内容如下:
发件人: yama@hisa. com.jp
收件人: chendong@yuesheng.com.cn
此框贴“木篱笆”图案 日 期: 2011-02-09 10:01:22 此框尺寸为5.7cm×3.7cm 主 题: Enquiry on Wooden Fence
附 件: wooden fence.jpg
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Dear Mr. Chen,
Happy Chinese New Year. We are satisfied with your sample of Wooden Fence on Feb. 1, 2011. Please give us a competitive quotation in USD/pc FOB Shanghai a.s.a.p., the order quantity as follow:
Article no. KG-18Y KG-36Y YF-90Y YF-150Y Order Quantity 720pcs 1980pcs 3870pcs 4230pcs The payment will be made against the fax copy of B/L by T/T.
Best regards,
Yama
Hisa Corporation
Add:5-15-2, Niina, Mino, Osaka, Japan
Tel: 0081-665-43-3366
Fax: 0081-665-43-3368
E-mail: yama@hisa. com.jp
陈东立即通知供应商湖州鹏程木竹工艺品厂赵鹏厂长报价，当日收到其报价如下:
货号 KG-18Y KG-36Y YF-90Y YF-150Y
数量 720个 1980个 3870个 4230个
含税价 23.40元 35.10元 11.70元 23.40元
净重 2千克/个 3.5千克/个 1.5千克/个 2千克/个
月生产能力20000个，增值税率为17%;每6个装1个纸箱，这批货装3个40’HC;交货时付款;工厂交货。
1(若2011年2月9日的美元牌价按USD1= RMB?6.57/6.60计;经查询，该木篱笆的海关监管证件代码为AB，出口退税率为13%;其他国内费用为采购成本的5%;预期出口成本利润率为10%(按采购成本计算)。核算FOB上海的出口报价是多少。(计算过程中的数值要保留到小数点后3位，最后结果保留到小数点后2位。)(11分)
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2(2011年2月9日，你以外贸业务员陈东的身份，根据Yama先生当天电子邮件内容、出口报价核算的结果和以下信息，在下列方框内给Yama先生用英文书写发盘函。(9分)
(1)支付:30%合同金额在合同签订后10天内电汇支付，余款凭提单传真件电汇支付
(2)交货:收到预付款后30天内交货
(3)发盘的有效期:2011年2月16日前复到有效
得 分 评卷人 复查人
二、签订出口合同操作(共15分)
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根据前面第一大题和以下业务背景资料，填制出口合同。
通过反复磋商，2011年2月14日，双方达成如下条款:
货号 数量 单价(FOB 上海)
720个 3.60美元/个 KG-18Y
KG-36Y 1980个 5.50美元/个
3870个 1.80美元/个 YF-90Y
YF-150Y 4230个 3.60美元/个
包装:6个木篱笆装1个纸箱
支付:20%合同金额在合同签订后10天内电汇支付，余款凭提单传真件电汇支付
交货:收到预付款后30天内交货，从中国上海港运到日本大阪港，不允许分批装运
和转运
SALES CONTRACT
NO. YS20110012 DATE: Feb. 14, 2011
THE SELLER: Zhejiang Yuesheng Import and Export Co., Ltd.
No. 66 Jiaosan Rd., Hangzhou, 310005, China
TEL: 0086-571-90067550 FAX: 0086-571-90067551 THE BUYER: Hisa Corporation
-15-2, Niina, Mino, Osaka, Japan 5
TEL: 0081-665-43-3366 FAX: 0081-665-43-3368
This Contract is made by and between the Buyer and the Seller, whereby the Buyer
agrees to buy and the Seller agrees to sell the under-mentioned commodity according to
the terms and conditions stipulated below:
Commodity & Specification Quantity Unit Price Amount
(1) (2) (3) (4)
Total
Contract Value (In Words): (5)
PACKING: (6)
TIME OF DELIVERY: (7)
PORT OF LOADING AND DISCHARGE: (8)
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Transshipment is(9) and partial shipment is(10) . INSURANCE: Covered by the Buyer.
TERMS OF PAYMENT:(11)
Other Terms: (omitted)
This contract is made in two original copies and becomes valid after both parties’
signature, one copy to be held by each party.
Signed by:
THE SELLER: THE BUYER:
得 分 评卷人 复查人
三、其他出口业务操作(共15分)
根据前面第一、第二大题业务背景资料，回答相关问题。
1(浙江越升进出口有限公司与Hisa Corporation签订出口合同后，能否马上与湖州鹏程木竹工艺品厂签订购销合同并指示其开始生产木篱笆，为什么,(3分)
2(2011年2月17日，浙江越升进出口有限公司收到Hisa Corporation电汇预付款7135.20美元。2月28日，湖州鹏程木竹工艺品厂完成全部木篱笆的生产。该批出口货物是否需要办理报检，为什么,(3分)
3(浙江越升进出口有限公司向Hisa Corporation指定的货代公司办理订舱和出口报关手续后，3月3日，外贸业务员陈东收到全套正本提单并传真给Hisa Corporation经理Yama先生。3月4日，陈东收到Hisa Corporation电汇给本公司金额为28540.80美元的银行电汇回单传真件。陈东能否把包含正本海运提单在内的全套单据寄给Hisa Corporation，为什么,(4分)
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4(3月9日，外贸业务员陈东顺利收汇并办好出口收汇核销之后，在办理出口退税前，需要求湖州鹏程木竹工艺品厂开增值税发票。木篱笆的法定数量单位为千克，请填制以下增值税发票的单位、数量、单价、金额和税额。(注:货物不分规格填，合并填写;税款和金额保留到小数点后2位，单价保留到小数点后8位)(5分)
货物或应税规格 单位 数量 单价 金额 税率 税款 劳务名称 型号
木篱笆 / 17% 价税合计(大写):贰拾叁万零陆佰零柒元整 (小写): ,230607.00
得 分 评卷人 复查人
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。
福建福安进出口有限公司(福州市阳民路99号)欲向美国
Gason M and M Precision Systems Corporation(66 Park Road,
Dayton, OH 45449, U.S.A.)进口1台GA2000 齿轮测量机(Gear 此框贴“齿轮测量机”Inspection Machine)(见左图)，销售到福建南平。2010年1月29图案 日，双方签订合同。单价为USD390000.00/台，CIF厦门;装3个此框尺寸为 木板箱，用1个40’HC运输;齿轮测量机的H.S.CODE为3.7cm×5.7cm 9031809090，海关监管证件代码无，进口关税税率为5%，增值税
税率为17%。
1(经该公司外贸业务员金敏查询，厦门港报关和集港费用为
RMB?3000，由厦门到目的地南平的运费为RMB?1500，其他费用为RMB?6500;美元汇率按USD1= RMB?6.81/6.84计;国内销售价格为RMB?3393000.00/台。计算该笔业务的预期销售利润率。(计算过程中的数值要保留到小数点后3位，最后结果保留到小数点后2位。)(13分)
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2(双方就支付条款达成如下
协议
离婚协议模板下载合伙人协议 下载渠道分销协议免费下载敬业协议下载授课协议下载
:(1)买方在收到如下文件后10天内向卖方电汇20%的合同金额:卖方银行出具的合同金额20%的不可撤销无条件银行备用信用证原件一份、金额为合同金额20%的形式发票一份;(2)余款采用即期跟单信用证方式支付，买方在收到银行备用信用证后20天内将信用证开到卖方。”你以外贸业务员金敏的身份，用英文书写该支付条款。(7分)
得 分 评卷人 复查人
五、预付款操作(共15分)
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根据前面第四大题业务背景资料，回答相关问题。
2010年2月3日，福建福安进出口有限公司收到Gason M and M Precision Systems Corporation委托其银行开立的如下备用信用证:
MT 700 ISSUE OF A DOCUMENTARY CREDIT SENDER MANTUS33INT
M AND T BANK, BALTIMORE, MD, U.S.A.
RECEIVER BKCHCNBJ720
BANK OF CHINA, FUJIAN BRANCH, CHINA
SEQUENCE OF TOTAL 27: 1 / 1
FORM OF DOC. 40A: IRREVOCABLE
CREDIT
DOC. CREDIT 20: SB-913370-0002
NUMBER
DATE OF ISSUE 31C: 100203
APPLICABLE RULES 40E: ISP LATEST VERSION
DATE AND PLACE OF 31D: 100630 AT ISSUING BANK COUNTERS
EXPIRY.
APPLICANT 50: GASON M AND M PRECISION SYSTEMS CORPORATION
66 PARK ROAD, DAYTON, OH 45449, U.S.A.
BENEFICIARY 59: FUJIAN FUAN IMPORT AND EXPORT CO., LTD.
99 YANGMIN ROAD, FUZHOU, CHINA
AMOUNT 32B: USD78000.00
MAXIMUM CREDIT 39B: NOT EXCEEDING
AMOUNT
AVAILABLE WITH/BY 41A: MANTUS33INT
BY PAYMENT
DOCUMENTS 46A: BENEFICIARY’S SIGNED STATEMENT THAT: ―GASON M AND REQUIRED M PRECISION SYSTEMS CORPORATION HAS FAILED TO
FULFIL THEIR CONTRACTUAL AGREEMENTS
UNDERCONTRACT NO. 2010012901US FOR THE PURCHASE
OF ONE SET GA2000 GEAR INSPECTION MACHINE, WE
THEREFORE DEMAND PAYMENT IN THE AMOUNT OF
USD(INSERT DRAWING AMOUNT), UNDER M AND T BANK,
STANDBY LETTER OF CREDIT NO. SB-913370-0002.‖
ADDITIONAL 47A: + PARTIAL DRAWINGS PERMITTED.
CONDITION + THIS LETTER OF CREDIT IS NOT AVAILABLE FOR
DRAWING, IT WILL BECOME AVAILABLE FOR DRAWING
UPON RECEIPT OF USD78000.00, PLEASE REMIT FUNDS
THROUGH FEDERAL RESERVE BANK, ABA 022000046, ATTN:
LETTER OF CREDIT DEPT. QUOTING OUR L/C NO.
SB-913370-0002.
+THIS LETTER OF CREDIT SETS FORTH IN FULL THE TERMS
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MT 700 ISSUE OF A DOCUMENTARY CREDIT
OF OUR UNDERTAKING AND SUCH UNDERTAKING SHALL
NOT IN ANY WAY BE MODIFIED, AMENDED, OR AMPLIFIED
BY REFERENCE TO ANY DOCUMENT(S), INSTRUMENT(S),
CONTRACT(S) OR AGREEMENT(S) REFERRED TO HEREIN
OR IN WHICH THIS LETTER OF CREDIT IS REFERRED TO OR
IN WHICH THIS LETTER OF CREDIT RELATES, AND ANY
SUCH REFERENCE SHALL NOT BE DEEMED TO
INCORPORATE HEREIN BY REFERENCE ANY DOUMENT(S),
INSTRUMENT(S), CONTRACT(S) OR AGREEMENT(S).
CHARGES 71B: ALL BANKING CHARGES ARE FOR ACCOUNT OF
APPLICANT.
CONFIRMATION 49: WITHOUT
INSTRUCTION
1(该备用信用证何时开始生效,福建福安进出口有限公司凭何单据向开证行支款,(5
分)
2(2010年2月5日，福建福安进出口有限公司向其开户行中国银行福建省分行办理
普通电汇手续。GASON M AND M PRECISION SYSTEMS CORPORATION在M AND T
BANK的账号为MT30908Y1290。福建福安进出口有限公司的组织机构代码为
3536960345，用人民币购汇，人民币账号为80020002700605302，银行费用由汇款人承担。
请你填写以下境外汇款申请书。(有“略”处栏目考生无需填写。)(10分)
境 外 汇 款 申 请 书
APPLICATION FOR FUNDS TRANSFERS (OVERSEAS)
致: 日期
To: Date:
?电汇Normal ?电汇Urgent ?电汇T/T ?票汇D/D ?信汇M/T 发报等级Priority
申报号码BOP Reporting No.(略) ?????? ???? ?? ?????? ????
20 银行业务编号 收电行/付款行(略)
21
Receiver/Drawn on Bank Transaction Ref. No.(略)
32A 汇款币种及金额 金 额 大 写
Amount in Words Currency & Inter-bank Settlement
Amount
其 现汇金额Amount FX 账号Account No.
购汇金额Amount of Purchase 账号Account No. 中 其他金额Amount of Others 账号Account No.
50a 汇款人名称及地址
Remitter’s Name & Address
?个人身份证号码Indivudual ID No.
?中国居民个人Resident Individual ?对私 ?对公组织机构代码Unit Code????????? ?中国非居民个人Non-Resident Individual 54/56a 收款银行之代理行
名称及地址Correspondent of Beneficiary’s Banker Name & Address
57a 收款人开户银行名称及地址 收款人开户银行在其代理行账号Beneficiary’s Bank Account No.
Beneficiary’s Bank
Name & Address
59a 收款人名称及地址 收款人账号Beneficiary’s Account No. Beneficiary’s Name & Address
70 71A 汇款附言 只限140个字位 国内外费用承担
All Bank’s Charges If Any Are to Be Bone By Remittance Information Not Exceeding 140 Characters ?汇款人OUR ?收款人BEN ?共同SHA 收款人常驻国家(地区)名称及代码Beneficiary Resident Country/Region Name & Code(略)??? 请选择:?预付货款Advance Payment?货到付款Payment against Delivery?退款Refund?其他Others
?????? 交易编码(略) 相应币种及金额(略) 交易附言(略) BOP Transaction Code ?????? Currency & Amount Transaction Remark
是否为进口核销项下付款 ?是?否 合同号 发票号(略)
报关单经营单位外汇局批件/备案表号(略) ?????????? 代码(略)
报关单号(略) 报关单币种及总金额(略) 本次核注金额(略) 银行专用栏For Bank Use Only 申请人签章Applicant’s Signature 银行签章Bank’s Signature 银行专用栏For Bank Use Only 申请人签章Applicant’s Signature 银行签章Bank’s Signature 购汇汇率(略) 请按照贵行背页所列条款代办 Rate @ 以上汇款并进行申报Please 等值人民币 effect the upwards remittance RMB subject to the conditions overleaf Equivalent(略) 手续费(略) 核准人签字(略) Commission Authorized Person 电报费(略) 日期(略) Cable Charges 申请人姓名 Date 合计(略) Name of Applicant 刘英 Total Charges
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?现金by Cash 电话
支付费用方式(略) ?支票by Check Phone No. (略)
?账户from Account
核印Sig.Ver(略) 经办Maker(略) 复核Checker(略)
得 分 评卷人 复查人
六、其他进口业务操作(共15分)
根据前面第四、第五大题和以下业务背景资料，回答相关问题。
福建福安进出口有限公司外贸业务员金敏向中国银行福建省分行办理好申请开证手
续后，2010年2月10日，中国银行福建省分行开立信用证，其中单据条款内容如下:
PART A: THE FIRST PAYMENT FOR 70PCT OF THE CONTRACT VALUE (I.E. USD273000.00) WILL BE SETTLED AT SIGHT AGAINST THE SIGHT DRAFT DRAWN ON BKCHCNBJ720 AND THE FOLLOWING DOCS:
i. INVOICE IN 5 COPIES FOR THE CONTRACT VALUE (I.E. USD390000.00).
ii. PACKING LIST IN 5 COPIES.
iii. FULL SET OF CLEAN ON BOARD BILLS OF LADING, MADE OUT TO ORDER, BLANK ENDORSED, NOTIFYING THE APPLICANT.
iv. INSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110PCT OF THE SHIPPED GOODS, BLANK ENDORSED, SHOWING CLAIM PAYABLE IN CHINA IN THE SAME CURRENCY OF THE DRAFT, COVERING ALL RISKS AND WAR RISKS.
v. CERTIFICATE OF QUALITY AND QUANTITY IN TRIPLICATE ISSUED BY MANUFACTURER(S).
vi. CERTIFICATE OF ORIGIN IN ONE ORIGINAL ISSUED BY THE LOCAL CHAMBER OF COMMERCE.
vii. BENEFICIARY’S CERTIFIED COPY OF FAX DISPATCHED TO THE APPLICANT WITHIN 2 DAYS AFTER SHIPMENT ADVISING THE B/L NO., CONTRACT NO., L/C NO., COMMODITY, QUANTITY, GROSS AND NET WEIGHT, INVOICE VALUE, NAME OF VESSEL, SHIPMENT DATE, PORT OF DISCHARGE AND ETA.
viii. DECLARATION FOR NO WOOD OR NON-CONIFEROUS WOOD PACKING MATERIALS,OR BENEFICIARY’S CERTIFICATE CERTIFYING THAT WOOD PACKING MATERIALS HAVE BEEN TREATED AND MARKED WITH IPPC MARK.
PART B: THE FINAL PAYMENT FOR 10PCT OF CONTRACT VALUE (I.E. USD39000.00) WILL BE SETTLED AT SIGHT AGAINST THE SIGHT DRAFT DRAWN ON BKCHCNBJ720 AND THE FOLLOWING DOCS:
i. CERTIFICATE OF FINAL ACCEPTANCE IN ONE ORIGINAL SIGNED BY THE BENEFICIARY AND APPLICANT.
ii. IRREVOCABLE LETTER OF GUARANTEE IN ONE ORIGINAL FOR ONE YEAR ISSUED BY THE BENEFICIARY’S BANK IN FAVOR OF THE APPLICANT, COVERING
23
10PCT OF CONTRACT VALUE.
1(该货物入境时是不是必须要办理报检，为什么,若需报检，需提供哪些单据,(6分)
2(如果受益人提交的发票没有签章，能否构成不符点，为什么,(3分)
3(上述提到的“CERTIFICATE OF FINAL ACCEPTANCE”的中文翻译是什么,它一般在何时签署,(3分)
4(上述提到的“LETTER OF GUARANTEE”的中文翻译是什么,它的期限是多久,(3分)
2012年全国外贸业务员考试
外贸业务基础理论试卷(含英语)(A卷)
(考试时间:2012年5月13日 上午9:00—11:00)
题 号 一 二 三 四 五 总 分 阅卷组长
得 分
一、单项选择题(请将答案填涂在答题卡上，得 分 评卷人 复查人
答在试卷上无效。每小题1分，共40分)
?1(根据《INCOTERMS 2010》的规定，CFR贸易术语下，买卖双方风险的分界点是( )。
A(装运港船舷 B(装运港船上
C(目的港船舷 D(目的港船上
2(我国海关法规定，进口货物完税价格是指( )。
A(FOB B(CFR
C(CIF D(FCA
3(根据《UCP600》的规定，开证行的合理审单时间是收到单据次日起的( )工作日
之内。
A(4个 B(5个
24
C(6个 D(7个
4(在国际货物运输保险中，下列风险属于一般外来风险的是( )。
A(战争 B(罢工
C(失火 D(串味
5(根据我国有关规定，对外贸易经营者应于取得出口经营权之日起( )内，向所在地
的主管退税机关申请办理出口退税认定。
A(15天 B(30天
C(45天 D(60天
6(从2011年12月1日开始，国家外汇管理局在( )省市开展出口收汇核销制度试
点改革，取消现场核销。
A(5个 B(6个
C(7个 D(8个
7(开证行授权指定银行向受益人预付全部或部分信用证金额，由开证行保证偿还利息的
信用证是( )。
A(可转让信用证 B(红条款信用证
C(背对背信用证 D(对开信用证
8(我国对于国家鼓励发展产业的外商投资项目，在投资总额内进口的自用设备，除《外
商投资项目不予免税的进口商品目录》所列商品外，可以免征( )。
A(进口关税和进口报关费用 B(进口环节消费税和进口环节增值税
C(进口关税和进口环节增值税 D(进口关税和进口环节消费税 9(以下采用哪种信用证支付方式时受益人一般不出具汇票,( )
A(即期付款信用证 B(延期付款信用证
C(议付信用证 D(承兑信用证
10(以下哪种保险单据称为“小保单”,( )
A(保险单 B(保险凭证
C(预约保险单 D(保险批单
11(如果外贸业务员对国外客户的发盘内容( )，则不属于还盘。
A(有条件接受 B(部分接受
C(实质性更改 D(非实质性更改
12(船舶在航行途中因故搁浅船长为了解除船货的共同危险，有意、合理地将部分货物抛
入海中，使船舶起浮，继续航行至目的港。搁浅和抛货造成的损失( )。
A(都属共同海损 B(前者属共同海损，后者属单独海损
C(都属单独海损 D(前者属单独海损，后者属共同海损 13(我国知识产权司法保护主要是指权利人以( )的方式，通过人民法院对知识产权
行政、民事或刑事案件的司法审判来寻求对自身合法权益的保护。
A(仲裁 B(协调
C(诉讼 D(抗议
25
14(我国现行《商品名称及编码协调制度》规定，商品编码的第五、六位数字表示( )。
A(类 B(章
C(税目 D(子目
15(与“拼箱/拼箱”货物交接方式对应的英文缩写是( )。
A(FCL/FCL B(FCL/LCL
C(LCL/LCL D(LCL/FCL
16(我国外汇管理局规定，出口企业对预计不能在报关日期( )内收汇的，应当在货
物出口报关后60天内凭远期备案书面申请、远期收汇出口合同或协议、核销单、报
关单及其他相关材料向外汇管理局办理远期收汇备案。
A(60天 B(90天
C(120天 D(180天
17(根据《UCP600》的规定，若信用证没有规定是否允许转让和加保兑，则视为( )。
A(允许转让和加保兑 B(禁止转让和不加保兑
C(允许转让和不加保兑 D(禁止转让和加保兑
18(黑龙江天尊进出口有限公司出口大约20公吨大米到新加坡鼎盛公司，单价为600美元/
公吨，FOB锦州港，信用证金额为12 000美元。则该公司最多能装运多少数量，开证
行会支付多少美元给该公司,最少能装运多少数量，开证行会支付多少美元给该公司,
( )
A(20公吨 12 000美元;20公吨 12 000美元
B(20公吨 12 000美元;18公吨 10 800美元
C(22公吨 12 000美元;18公吨 10 800美元
D(22公吨 13 200美元;18公吨 10 800美元
19(承兑是( )对远期汇票表示承担到期付款责任的行为。
A(付款人 B(收款人
C(出票人 D(担保人
20(在T/T支付方式、CFR条件下，以下不属于出口商工作的是( )。
A(订舱 B(投保
C(核销 D(退税
?21(According to INCOTERMS 2010, what is the trade term when the seller doesn’t undertake to
pay for the cost of transport of the goods to a specified destination?( )
A(FOB B(CFR
C(CIP D(CIF
?22(According to INCOTERMS 2010, when the seller pays for all charges up to an including the
loading of a consignment on board the carrying vessel, the term is ( ).
A(DDP B(FCA
C(FOB D(CIF
23(Financial documents include the following except ( ).
26
A(promissory notes B(bills of lading
C(checks D(bills of exchange
?24(According to INCOTERMS 2010, under which term does the seller have no obligation to
contract for carriage? ( )
A(DAT B(FAS
C(CIP D(CIF
25(The basic functions of a bill of lading is (are)( ).
A(a receipt for the goods which evidences the taking-over or loading by the carrier
B(an evidence of contract of carriage between the carrier and the shipper.
C(a document of title to goods.
D(All of the above.
?26(According to INCOTERMS 2010, which of the following terms requires the seller to pay for
the insurance?( )
A(CFR B(CPT
C(FOB D(CIP
27(The risk of leakage is considered to be the ( ).
Free of Particular Average B(With Average A(
C(General additional risks D(Special additional risks
28(Foreign trade can be conducted on the following terms of payment ( ).
A(remittance B(collection
C(credit D(all of the above
29(An exporter sells goods to a customer abroad on CIF and FCA terms. Who is responsible for
the freight charges respectively? ( )
A(seller, seller B(seller, buyer
C(buyer, seller D(buyer, buyer
30(Which of the following organization replaced the GATT? ( )
A(WTO B(IMF
C(the World Bank D(APEC
Questions from 31 to 35 are based on the following passage:
The exporter, as drawer of a draft (bill of exchange), hands the draft to his bank, the remitting bank, who in turn forwards it to the buyer through a collecting bank in the buyer’s country. A draft (also called a bill) is a written order to a bank or a customer to pay someone on demand or at a fixed time in the future a certain sum of money. If shipping documents accompany the draft, the collection is called ―documentary collection.‖
Documentary collection falls into two major categories: one is documents against
27
payment(D/P); the other, documents against acceptance (D/A).
Documents against payment, as the term suggests, is that the collecting bank will only give the shipping documents representing the title to the goods on the condition that the buyer makes payment.
Where the paying arrangement is D/A, the collecting bank will only give the buyer the shipping documents after buyer’s acceptance of the bill drawn on him, i.e. the buyer signs his name on the bill promising to pay the sum when it matures. In return he gets what he needs – the
shipping documents.
Under D/A, the seller gives up the title to the goods – shipping documents before he gets
payment of the goods. Therefore, an exporter must think twice before he accepts such paying arrangement.
31(Under D/P , the importer can obtain the goods only by( ).
A(showing the bill of lading B(signing on the bill of exchange
C(paying in cash D(paying or accepting the bill of exchange
32(Under D/A , the importer can get what he needs – the shipping documents only by( ).
A(showing the bill of lading
paying in cash B(
C(making acceptance of the bill of exchange
D(paying the bill of exchange
33(A draft can be described as followings except( ).
A(a bill of exchange B(a kind of shipping documents
C(a bill D(a written paying order
34(In a transaction, if payment is made by collection, then the remitting bank is always
located in( ).
A(Seller’s country B(Buyer’s country
C(Either A or B D(None of the above
35(The meaning of D/A is( ).
A(documents against acceptance B(documents against payment
C(delivery after payment D(cash against payment
Questions from 36 to 40 are based on the following passage:
China’s entrance into the World Trade Organization(WTO) will benefit not only itself but
the whole world, said an article in People’s Daily.
For the last nine years negotiations have gone on concerning restoring China’s status in the
28
General Agreement on Tariffs and Trade (GATT),which is replaced by WTO. The negotiation have drawn attention from all over the world.
Only when consensus is reached on key issues, can the final decision, involving more than 100 member states , be made.
It is expected that China’s bid will eventually pass, though final details and a timetable
have not been decided yet, said the People’s Daily.
Over the past years, China has taken important steps to conform with international trade regulations based on the Uruguay-round talks. It is clear that China has made its markets more open, both in commercial and tertiary industries. Since 1992, a series of measures has been taken in lowering tariff rates and reducing non-tariff barriers.
These reforms demonstrate China’s readiness to join the WTO. Serious disputes, however, still remain between China and some key member states over the obligations China should undertake.
China should be responsible for reform compatible with its current development level, the article stressed. In future negotiations, we should insist on this point and give the member states a clearer understanding of the practical situation in China.
China has a population of 1.2 billion, which increases by 10 million each year. The government must be very cautious in reforms to prevent dramatic economic downfalls, which may have disastrous results not only in China but around the world.
China’s per capita income remains less than $500, there are still 70 million people who do
not have enough for basic food and clothing. The negotiators should bear in mind the country’s development level when they decide the obligations China should assume.
Otherwise, negotiation results will be meaningless, or worse; they could stifle the Chinese market. It is like the old Chinese saying: ―Killing the hen to get the eggs.‖
China is in transition from a planned economy to a market one. With such a big population and large economic development scale, a transitional period is necessary for any new reform measure. This is also the case when adopting some international practice. 36(What is the meaning the word ―consensus‖ in the passage?( )
A(Agreement B(Dispute
C(Disappointment D(Eagerness
37(What is the former economy mode in China before its reform? ( )
A(Market economy B(Market economy and planned economy
C(Planned economy D(None of the above
29
38(The proverb ―Killing the hen to get the eggs‖ means( ).
A(more haste, less speed B(strike while the iron is hot
C(look before you leap D(never run for two hares at the same time
39(According to the passage, what kind of measures has been taken in China since 1992 ?
( )
A(lowering tariff rates B(reducing non-tariff barriers
C(opening all markets D(Both A and B
40(The best title for the passage is( ).
A(History of WTO B(From A Planned Economy to A Market One
C(Welcome to WTO D(China’s Entrance Into WTO Benefits All
二、多项选择题(请将答案填涂在答题卡上，得 分 评卷人 复查人
答在试卷上无效。每小题1.5分，共15分，多选
或少选均不得分)
1(根据《ICC1990》的规定，以下可单独投保的保险险别是( )。
A(ICC(A) B(ICC(B)
C(ICC(C) D(IWCC
2(在进口谈判过程中，让出口商降低价格的理由包括( )。
A(减少订单量 B(增加订单量
C(原材料价格上涨 D(缩短付款时间
3(银行保函的当事人包括( )。
A(委托人 B(受益人
C(担保行 D(议付行
4(根据《UCP600》规定，开证行提出不符点必须遵循的条件是( )。
A(在合理的时间内提出不符点，即在开证行收到单据次日起算的5个工作日之内向单
据的提示者提出不符点
B(用任何方式将不符点通知提示者
C(不符点必须一次性提出
D(不符点可依据合同提出
5(下列哪些国家是金砖五国的成员,( )
A(中国 B(韩国 C(巴西 D(印度
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?6(根据《INCOTERMS 2010》规定，卖方必须要办理保险并支付保费的贸易术语有( )。
A(CIF B(DAT
C(DAP D(CIP
7(原产地规则的适用范围包括( )。
A(国别贸易统计 B(差别关税的计征
C(进口配额的管理 D(原产地标记的监管
8(以下哪些监管证件代码的商品属于法检商品,( )
A(A B(B
C(O D(8
9(中国出口信用保险公司统保保险的业务适保范围包括( )。
A(D/P B(D/A
C(O/A D(L/C
10(根据世界贸易组织的规定，以下属于知识产权的是( )。
A(商标 B(专利
C(工业品外观
设计
领导形象设计圆作业设计ao工艺污水处理厂设计附属工程施工组织设计清扫机器人结构设计
D(版权
三、判断题(请将答案填涂在答题卡上，答在得 分 评卷人 复查人
试卷上无效。每小题1分，共15分，对的打“?”， 错的打“×”)
1(在进口业务中，询盘、发盘和接受是不可缺少的步骤。 ( )
?2(从2011年1月1日开始，《INCOTERMS 2010》开始生效，《INCOTERMS 2000》自
动失效。 ( ) 3(根据《UCP600》的规定，商业发票的货物描述必须要与信用证的货物描述完全一样。
( ) 4(生产尾期检验一般安排在全部完成订单的成品生产后进行。 ( ) 5(根据《UCP600》的规定，如果信用证的截止日或最迟交单日为法定节假日，则截止日或
最迟交单日将顺延到银行重新开业的第一个银行工作日。 ( )
?6(根据《INCOTERMS 2010》的规定，在DAT术语条件下，卖方应负责办理进口批文。
( ) 7(提单的出具日期肯定就是货物发运日期。 ( ) 8(在外贸业务中，保险单出单日期必须早于海运提单日期。 ( ) 9(经销是指卖方作为委托人通过其委派的代表，即代理人在国外向客户招揽生意、订立
合同，或办理与交易有关的其他事宜的一种销售关系。 ( )
31
?10(根据《INCOTERMS 2010》的规定，在DAP术语条件下，如果卖方按照运输合同在
目的地发生了卸货费用，除非双方另有约定，卖方有权向买方要求偿付。 ( )
11(在出口商相符交单情形下，即使进口商发现出口商有欺诈行为，也不能阻止开证行付款。
( )
12(采用样品成交时，为了争取国外客户，应尽量选择质量最好的样品。 ( )
13(从法律效力来看，合同和形式发票没有区别。 ( )
14(Commercial documents are generally issued by the importer, exporter or some relevant
non-government business organizations. They aim to ensure smooth transactions. ( )
15(If anything in the L/C is not agreeing with the contract, the exporter should ask the informing
bank to amend the L/C immediately, in order to guarantee the collection and avoid dispute.
( )
得 分 评卷人 复查人
四、简答题(每小题5分，共20分)
1(简述外贸业务员应具备的职业素质和职业能力。
2(简述即期议付信用证的业务操作流程。
32
3(简述接受的构成条件。
4(简述航空运单的作用。
得 分 评卷人 复查人
五、案例分析题(每小题5分，共10分)
1(2011年9月，广东芝达进出口有限公司(以下简称芝达公司)以FOB条件向法国LIM公司出口一批皮鞋，合同规定用即期议付信用证支付。信用证规定:“手签商业发票一式三份;全套清洁已装船提单注明‘运费到付’，做成空白指示抬头，空白背书，通知开证申请人;最迟装运日期为2011年11月30日;信用证截止日为12月21日”。信用证没有规定交单期。芝达公司在11月1日装运，并在交单期内向议付行交单议付，议付行随即向开证行寄单索偿。开证行于11月10日收到单据，于11月15日来电表示拒绝付款，其理由是单证存在下列不符点:(1)商业发票一份正本和两份副本，不符合信用证三份正本的要求;(2)提单没有进行空白背书。
问:(1)开证行的拒付理由是否成立并分析原因。
(2)如果你是芝达公司外贸业务员，对以上情形你该采取哪些应对措施。
33
2(2011年4月，浙江正阳进出口有限公司(以下简称正阳公司)受南京盛利科技有限公司(以下简称盛利公司)委托，代理其从日本NNTC公司进口一台硅棒切片机，合同价50万美元，交货期为6个月。当时，设备供不应求，为尽快拿到设备，正阳公司根据盛利公司要求，在收到其30%开证保证金后即开出100%不可撤销即期信用证，以便让外
-4天时间，为避免货物压港，在信用证方早备货。考虑到设备从日本发运至上海港仅需3
议付条款中，正阳公司增加了“受益人直接邮寄1/3套正本提单给开证申请人”的条款。9月15日，日本NNTC公司提前发货。正阳公司于9月20日收到NNTC公司邮寄的1/3套正本提单后，先行办理报关清关手续。设备于9月25日完成清关送至盛利公司。9月28日，正阳公司收到银行到单通知，要求在5个工作日内赎单。正阳公司即通知盛利公司付款，但在银行规定最迟付款日，盛利公司未支付赎单款。正阳公司紧急派人赴盛利公司催款，才得知该公司拟转产已停工多日，设备暂存放工厂仓库。因正阳公司是信用证申请人，只能先行垫款向开证银行如期支付信用证款项。
问:(1)正阳公司应如何妥善处理上述情况。
(2)从上述案例中，正阳公司应吸取哪些教训。
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2012年全国外贸业务员考试
外贸业务操作实务试卷(含英语)(A卷)
(考试时间:2012年5月13日 下午2:00—4:30)
题 号 一 二 三 四 五 六 总 分 阅卷组长 得 分
得 分 评卷人 复查人
一、出口报价核算与发盘操作(共20分)
2011年4月12日，浙江环力进出口有限公司外贸业务员刘美收到美国老客户Kike Corporation经理Andy Smith的电子邮件，欲购无纺布手提袋(见下图)，内容如下:
此框贴“无纺布手提发件人: andysmith@kike. com 袋”图案
此框尺寸为5.7cm×收件人: liumei@huanli.com 3.7cm 日 期: 2011-04-12 10:03:25
35
主 题: Enquiry on Non-Woven Bag
附 件: non-woven bag.jpg
Dear Miss Liu,
We are satisfied with your sample of Non-Woven Bag, item no. BG126 on Mar. 31, 2011.
Please give us the best price in USD/pc FOB Shanghai a.s.a.p.
The order quantity is 150 000 pieces; The delivery time is not later than Jun. 15, 2011; The
payment will be made against the fax copy of B/L by T/T.
Best regards,
Andy Smith
Kike Corporation thAdd:467, South Flower Street, 35 Floor, Los Angeles, CA 90071, U.S.A. Tel: 001-1213-6888779 Fax: 001-1213-6888778 E-mail: andysmith@kike. com
刘美立即通知供应商温州大新箱包厂张厂长报价，当日收到其报价如下:含税价RMB?2.3/个，月生产能力800 000个，增值税率为17%;每125个装1个纸箱;交货时付款;工厂交货。
1(若2011年4月12日的美元牌价按USD1= RMB?6.53/6.57计;经查询，该无纺布手提袋的海关监管证件代码无，出口退税率为15%;国内费用为采购成本的3%;预期出口成本利润率为10%(按采购成本计算)。请核算FOB上海的出口报价是多少。(计算过程中的数值要保留到小数点后3位，最后结果保留到小数点后2位。)(12分)
36
2(4月12日，请你以外贸业务员刘美的身份，根据Andy Smith当天电子邮件内容、出口报价核算的结果和以下信息，在下列方框内给Andy Smith用英文书写发盘函。(8分)
(1)支付:30%合同金额在合同签订后15天内电汇支付，余款凭提单传真件电汇支付
(2)交货:收到预付款后30天内交货
(3)发盘的有效期:2011年4月20日前复到有效
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得 分 评卷人 复查人
二、接受与签订出口合同操作 (共20
分)
根据前面第一大题和以下业务背景资料，完成以下业务操作。
通过反复磋商，4月26日，浙江环力进出口有限公司与温州大新箱包厂按RMB?2.2/个的价格达成协议;与Kike Corporation最终达成如下条款:
(1)单价:0.32美元/个，FOB上海港
(2)数量:150 000个
(3)支付:20%合同金额在合同签订后15天内电汇支付，余款凭提单传真件电汇支付。
(4)运输:收到20%货款后的30天内装运货物，从中国上海港海运至美国洛杉矶港，允许转运和不允许分批装运。
1(若2011年4月26日的美元牌价按USD1= RMB?6.51/6.54计，核算:
(1)换汇成本是多少。
(2)出口1美元无纺布手提袋获得多少元人民币利润。
(计算过程中的数值要保留到小数点后3位，最后结果保留到小数点后2位。)(8分)
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2(请根据以上相关信息完成以下出口合同(在序号(1)~(11)处填写相应内容)。
(12分)
SALES CONTRACT
No. HL20110079 Date: APR. 26, 2011
THE SELLER: Zhejiang Huanli Import and Export Co., Ltd.
No.58 Guchui Road, Hangzhou, China
Tel: 0086-571-88096754 Fax: 0086-571-88096755 THE BUYER: Kike Corporation
th467, South Flower Street, 35 Floor, Los Angeles, CA 90071, U.S.A.
Tel: 001-1213-6888779 Fax: 001-1213-6888778
This Contract is made by and between the Buyer and the Seller, whereby the Buyer
agrees to buy and the Seller agrees to sell the under-mentioned commodity according to
the terms and conditions stipulated below:
Commodity & Specification Quantity Unit Price Amount
(1) (2) (3) (4)
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Total
Contract Value (In Words):(5)
Packing: (6)
Delivery Time: (7)
Port of Loading and Discharge: (8)
Transshipment is(9) and partial shipment is(10) .
Insurance: Covered by the Buyer.
Payment:(11)
Documents:
+ Invoice signed in ink in triplicate.
+ Packing List in triplicate.
+ Full set of clean on board ocean Bills of Lading marked ―freight to collect‖, made out to the order of the Shipper, blank endorsed, notifying the Buyer. + Certificate of Origin issued by Chamber of Commerce.
+ Seller’s Certified Copy of Fax dispatched to the Buyer within one day after shipment advising name, quantity and amount of goods, number of packages, name of vessel and
voyage No., and date of shipment.
Other Terms: (omitted)
This contract is made in two original copies and becomes valid after both parties’
signature, one copy to be held by each party.
Signed by:
THE SELLER: THE BUYER:
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得 分 评卷人 复查人
三、其他出口业务操作(共10分)
根据前面第一、第二大题业务背景资料，回答相关问题。
2011年5月5日，浙江环力进出口有限公司收到Kike Corporation电汇的20%合同金额后，外贸业务员刘美指示温州大新箱包厂安排生产无纺布手提袋。
在温州大新箱包厂完成90%无纺布手提袋生产时，刘美办理订舱、报关和申领一般原产地证。
5月31日，按出口合同要求在上海港装运无纺布手提袋后取得以下海运提单:
NGBFXT032639 B/L No.1. Shipper
中海集装箱运输(香港)有限公司 ZHEJIANG HUANLI IMPORT AND EXPORT CO., LTD.
CHINA SHIPPING CONTAINER LINES(HONGKONG) NO.58 GUCHUI ROAD, HANGZHOU, CHINA Cable:CSHKAC Telex: 87986 CSHKAHX 2. Consignee Port-to-Port or Combined Transport TO THE ORDER OF THE SHIPPER BILL OF LADING
RECEIVED in external apparent good order and condition, except otherwise
noted. The total number of containers or other packages or units shown in the Bill of Lading receipt, is said by the shipper to contain the goods described above, which description the carrier has no reasonable means of checking and 3. Notify Party (carrier not to be responsible for failure to notify) is not part of the Bill of Lading. One original Bill of Lading should be surrendered, except clause 22 paragragh 5, in exchange for delivery of the KIKE CORPORATION shipment. Signed by the consigned or duly endorsed by the holder in due TH467, SOUTH FLOWER STREET, 35 FLOOR, LOS course. Whereupon the other original(s) issued shall be void. In accepting this Bill of Lading, the Merchants agree to be bound by all the terms on the face ANGELES, CA 90071, U.S.A. and back hereof as if each had personally signed this Bill of Lading. Tel: 001-1213-6888779 Fax: 001-1213-6888778 WHEN the place of Receipt of the Goods is an inland point and is so named herein, any notation of ―ON BOARD‖, ―SHIPPED ON BOARD‖ or words to 4. Pre-carriage by 5. Place of Receipt like effect on this Bill of Lading shall be deemed to mean on board the truck,
trail car, air craft or other inland conveyance (as the case may be), performing carriage form the Place or Receipt of the Goods to the Port of Loading. SEE clause 4 on the back of this Bill of Lading (Terms continued on the back 6. Ocean Vessel Voy. No. 7. Port of Loading hereof Read Carefully) XIN OU ZHOU V. 0044E SHANGHAI, CHINA ORIGINAL
10. Final Destination (of the goods-not the ship) 8. Port of Discharge 9. Place of Delivery
LOS ANGELES, U.S.A.
11. Marks & Nos. 12. No. of Containers 13. Description of Goods 14. Gross Weight 15. Measurement Container Seal No. or Packages
N/M 1 200CTNS NON-WOVEN BAG 12 600KGS 85.920CBM
2×40'FCL OOLU1547474/BMG5338
FREIGHT TO COLLECT OOLU1547478/BMG5397
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16. Description of Contents for Shipper’s Use Only (CARRIER NOT RESPONSIBLE)
17. Total Number of containers and/or packages (in words):ONE THOUSAND TWO HUNDRED CARTONS ONLY. 18. Freight & Charges 19. Revenue Tons 20. Rate 21. Per 22. Prepaid 23. Collect 24. Ex. Rate: 25. Prepaid at 26. Payable at 27. Place and date of issue
SHANGHAI, MAY 26, 2011
28. Total Prepaid 29. No. of Original B(s)/L Signed for the Carrier
THREE (3) CHINA SHIPPING CONTAINER LINES
(HONGKONG)
王 力
1(根据销售合同的规定，外贸业务员刘美把以上海运提单传真给Kike Corporation后，Kike Corporation应电汇多少美元给浙江环力进出口有限公司,为什么,(2分)
2(当外贸业务员刘美收到Kike Corporation银行汇款回单的传真件后，能否马上把全套正本海运提单和其他单据寄给Kike Corporation，为什么,(4分)
3(如果Kike Corporation要求电放海运提单，请问:
(1)浙江环力进出口有限公司应如何办理海运提单电放手续,
(2)电放提单与以上正本海运提单的表面有何区别,(4分)
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得 分 评卷人 复查人
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。
此框贴“电脑提花横编织机”图案 浙江玉新进出口有限公司(杭州市万城路63号)
此框尺寸为 欲从日本Tuka Machinery, Ltd.(No.98 9-chome, 3.7cm×5.7cm
Kitahama, Chuo-ku, Osaka 541-0063, Japan)进口电脑
提花横编织机(Computerized Jacquard Flat Knitting
Machine)，型号为JF12(见左图)，到中国杭州销售。
2011年9月20日，双方经过多次磋商后，签订合同。单价为USD50 000/台，CIF宁波港;数量为4台，装1个40’FCL;电脑提花横编织机的H.S.CODE为8447202000，海关监管证件代码为A，进口关税税率为8%，增值税税率为17%。
1(经该公司外贸业务员毛骏查询，宁波港报关和集港费用为RMB?3 000/40’FCL，由宁波到目的地杭州的运费为RMB?3 000/40’FCL，其他费用为RMB?6 000;当日美元汇率按USD1= RMB?6.37/6.39计;预期国内销售价格为RMB?444 600/台。计算该笔业务的预期销售利润率。(计算过程中的数值要保留到小数点后3位，最后结果保留到小数点后2位。)(15分)
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2(双方达成的支付条款为:“买方必须在2011年10月10日之前开立不可撤销的、即期议付信用证并送达卖方，在装运日之后的15天内在日本交单有效。”
请以外贸业务员毛骏的身份，用英文书写该支付条款。(5分)
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得 分 评卷人 复查人
五、申请开证业务操作(共20分)
根据前面第四大题业务背景资料，回答相关问题。
9月20日，浙江玉新进出口有限公司与Tuka Machinery, Ltd.达成以下主要协议条款: 1(商品:电脑提花横编织机，型号为JF12
2(数量:4台
3(价格:50 000美元/台，CIF宁波港
4(金额:200 000美元
5(运输:最迟在2011年11月30日装运，从日本大阪至中国宁波，不允许转运和分批装运 6(付款:买方必须在2011年10月10日之前开立不可撤销的、即期议付信用证并送达卖方，在装运日
之后的15天内在日本交单有效。
7(保险:由卖方投保。
8(单据:(1)手签的商业发票一式五份
(2)装箱单一式五份
(3)全套清洁已装船海运提单，做成空白指示抬头，空白背书，标注运费预付，通知买方
(4)按发票金额110%投保一切险和战争险的保险单，两份正本和两份副本
(5)由制造商出具的质量检验证书和数量检验证书正本各三份
(6)装运后72小时以内通知买方已装船的传真副本一份
(7)由制造商出具的“非木质包装证书”正本两份
(8)由卖方出具的“原产地证书”正本一份
请以外贸业务员毛骏的身份，于9月26日向中国银行浙江省分行办理申请电开信用证手续，根据以上主要协议条款和以下信息填写开证申请书:
(1)通知行是the Sumitomo Mitsui Banking Corporation, Tokyo Branch;
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(2)所有单据显示信用证号码。
IRREVOCABLE DOCUMENTARY CREDIT APPLICATION To: Date: ( )Issue by airmail Credit No.
( )With brief advice by teletransmission ( )Issue by teletransmission Date and place of expiry ( )Issue by express
Applicant Beneficiary
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Advising Bank Amount
Partial shipments Transshipment Credit available with ( )allowed ( )allowed By( )sight payment ( )acceptance ( )not allowed ( )not allowed ( )negotiation ( )deferred payment at
against the documents detailed herein Loading on board:
( )and beneficiary's draft(s) for % of invoice value Not later than:
at sight For transportation to:
drawn on ( )FOB( )CFR( )CIF( )other terms
Documents required: (marked with ×)
1.( )Commercial Invoice in copies indicating 2.( )Full set of clean on board Bills of Lading made out to order and blank endorsed, marked ―freight [ ] to collect / [ ]prepaid‖
notifying .
( )Airway Bills/Cargo Receipts/Copy of Railway Bills issued by showing ―freight [ ]to collect/
[ ] prepaid‖ [ ] indicating freight amount and consigned to____________
3.( )Insurance Policy/Certificate in for of the invoice value showing claims
payable in China in the same currency of the draft，blank endorsed, covering 4.( )Packing List/Weight Memo in copies indicating 5.( )Certificate of Quality in copies issued by .
6.( )Certificate of Quantity in copies issued by .
7.( )Certificate of Origin in copies issued by .
( )Other documents, if any
Description of goods:
Additional instructions:
1.( )All banking charges outside the opening bank are for beneficiary's account.
2.( )Documents must be presented within days after date of shipment but within the validity of this credit 3.( )Both quantity and credit amount percent more or less are allowed
( )Other terms, if any
STAMP OF APPLICANT:
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得 分 评卷人 复查人
六、其他进口业务操作(共10分)
根据前面第四、第五大题和以下业务背景资料，回答相关问题。
1(2011年11月28日，浙江玉新进出口有限公司向开证行付款赎单后，收到船代公司的到货通知书。外贸业务员毛骏在办理进口报关前是否需要办理进口报检，为什么,若需要，需在何时办理,需提供哪些单据,(5分)
2(浙江玉新进出口有限公司取单提货并对机器进行安装和调试。该机器正常运行30天后出现故障，该公司通知供应商前来维修，但供应商一直未派人前来修复。外贸业务员毛骏面对此种情况该采取哪些措施挽回公司损失,你如果做这笔业务，从中可以吸取哪些教训。(5分)
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2013年全国外贸业务员考试
外贸业务基础理论试卷(含英语)(A卷)
(考试时间:2013年5月19日 上午9:00—11:00)
题 号 一 二 三 四 五 总 分 阅卷组长 得 分
得 分 评卷人 复查人 一、单项选择题(请将答案填涂在答题卡上，
答在试卷上无效。每小题1分，共40分)
?1(根据《INCOTERMS 2010》的规定，卖方必须投保的贸易术语是( )。
A(CPT B(DDP
C(CIP D(DAP
2(根据我国海洋货物运输保险条款的规定，承保范围最小的基本险是( )。
A(平安险 B(一切险
C(水渍险 D(战争险
3(根据我国海关法规定，进口环节消费税的完税价格是指( )。
进口关税 A(
B(进口环节增值税
C(进口关税的完税价格，进口关税
D((进口关税的完税价格，进口关税)?(1,进口消费税率)
4(根据《UCP600》的规定，若信用证没有规定单据需签字，出单人必须签字的单据是( )。
A(商业发票 B(装箱单
C(尺码单 D(保险单
5(“发货人工厂?装港堆场?卸港堆场?拆箱点?收货人工厂”是指( )的货物交接
方式。
A(FCL/FCL B(FCL/LCL
C(LCL/FCL D(LCL/LCL
6(从2012年8月1日开始，我国流通型外贸企业申报出口退税时，无需提供的凭证是( )。
A(出口货物报关单(出口退税联) B(出口收汇核销单(出口退税专用)
C(增值税专用发票(抵扣联) D(出口货物外销发票
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7(采用以下哪种信用证作为支付方式时，受益人必须出具远期汇票,( )
A(即期付款信用证 B(延期付款信用证
C(议付信用证 D(承兑信用证
8(采用以下哪些支付方式出口货物时，为了防止风险，最好投保出口信用保险,( )
A(装运前T/T、L/C B(装运前T/T、凭提单传真前T/T
C(装运前T/T、D/P D(后T/T、D/A 9(如果海运提单的收货人栏记载“TO ORDER”，则意味着该海运提单是( )。
A(不可转让 B(不背书就可转让
C(经发货人背书后可转让 D(经发货人空白背书后可转让 10(如果出口货物的监管证件代码是( )，外贸企业出口报关时，必须要提供出境货
物通关单。
A(A B(B
C(O D(x
11(我国普惠制原产地证书的发证机构是( )。
A(贸促会 B(出入境检验检疫局
C(制造商 D(出口商
12(以下属于德国安全认证标志的英文缩写是( )。
A(UL B(CCC
C(GS D(PSE
13(在我国，进口许可证的有效期是( )。
A(1年 B(2年
C(3年 D(4年
?14(根据《INCOTERMS 2010》的规定，DAT贸易术语下，买卖双方风险的分界点是( )。
A(装运港船舷 B(运输终端
C(目的港船舷 D(目的港船上
15(审核D/P项下单据的主要依据是( )。
A(L/C B(UCP
C(CONTRACT D(ISBP
16(对出口商而言，以下支付方式风险从小到大的排列顺序是( )。
A(L/C,D/P,D/A,装运前T/T,后T/T ,装运后凭提单传真件T/T
B(L/C,前T/T,D/P,装运后凭提单传真件T/T,D/A,后T/T
C(前T/T,装运后凭提单传真件T/T,L/C,D/P,D/A,后T/T
D(前T/T,L/C,装运后凭提单传真件T/T,D/P,D/A,后T/T 17(以下哪种保险单据被称为“大保单”,( )
A(保险单 B(保险凭证
C(预约保险单 D(保险批单
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18(A公司出口一批商品，用50个纸箱包装，每箱体积为40厘米×50厘米×60厘米，每
箱毛重为38千克，如果班轮运费计收标准为W/M，每运费吨为50美元，则A公司需
支付多少运费,( )
A(30美元 B(95美元
C(195美元 D(300美元
19(L/C项下汇票的受票人必须是( )。
A(开证申请人 B(通知行
C(开证行 D(开证行或其指定银行
20(我国加工贸易合同审批的主管部门是( )。
A(发改委 B(银行
C(海关 D(商务厅(委)
21(The following are the basic functions of a bill of lading except to act as( ).
A(a receipt for the goods from the shipping company to the exporter
B(a certificate of origin, which certifies that the goods were produced in a particular
country
C(a document of title to goods being shipped overseas
D(a quasi negotiable document
?22(The following statements are how to use the INCOTERMS 2010 rules. Which one is correct?
( )
?A(Incorporate the INCOTERMS 2010 rules into your contract of sale.
B(Choose the appropriate INCOTERMS rule and specify your place or port as precisely as
possible
C(Remember that INCOTERMS rules do not give you a complete contract of sale
D(all of the above
?23(In INCOTERMS 2010, two new Incoterms rules — DAT and DAP—have replaced the
INCOTERMS 2000 rules( ).
A(DAF,DES, DEQ and DDU B(DAF,DES, DEQ and DDP
C(FAS, DEQ, DAF and DDU D(DES, DDU, DDP and CPT
24(Unless otherwise stipulated in the credit, the minimum amount for which the insurance
document must indicate the insurance cover to have been effected is the CIF value of the
goods plus( ), but only when the CIF value can be determined from the documents on
their face.
A(5% B(10%
C(20% D(30%
25(The risk of shortage is considered to be the ( ).
A(Free of Particular Average B(With Average
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C(General additional risks D(Special additional risks
?26(According to INCOTERMS 2010, WHICH term means that the seller delivers when the
goods are placed at the disposal of the buyer on the arriving means of transport ready for
unloading at the named place of destination. The seller bears all risks involved in bringing
the goods to the named place?( )
A(DAP B(CPT
C(DAT D(DDP
27(If the goods are consigned to collecting bank, after the importer satisfies the collections
conditions, the collecting bank( )the bills of lading to the importer.
A(endorses B(delivers
C(transmits D(carriers
28(Foreign trade can be conducted on the following terms except for( ).
A(open account B(documentary collection
C(documentary credit D(public bonds
29(The exporter or his agent is normally the person named as ( ) on a bill of lading or on
an air waybill.
A(shipper B(underwriter
(consignee D(guarantor C
30(Which of the following payment terms eliminates the exchange risk, assuming the exporter
invoices in foreign currency?( )
A(documentary credit B(open account
C(D/A D(none of the above
Questions from 31 to 35 are based on the following passage:
Once upon a time, innovation at Procter & Gamble flowed one way: from the United States outward. While the large Cincinnati-based Corporation was no stranger to foreign markets, it usually sold them products that were already familiar to most Americans. Many Japanese families, for instance, swaddle their babies in Pampers diapers and lots of Venezuelans brush their teeth with Crest. And of course (company executives assumed) Americans at home wanted these same familiar, red white and blue brands. We might buy foreign made cars, or chocolates or cameras but household cleaners and detergents.
Recently, however, P&G broke with this long-standing tradition. Ariel, a P&G laundry detergent, was born overseas, and is familiar sight on store shelves in Europe and Latin America. Now bilingual packages of Ariel Ultra, a super concentrated cleaner, are appearing on supermarket shelves in Los Angeles.
Ariel’s appearance in the United States reflects demographic changes making Hispanics the nation’s fastest growing ethnic group. Ariel is a hit with this population. In fact, many Mexican immigrants living in Southern California have been ―importing‖ Ariel from Tijuana Mexico.
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―Hispanics knew this product and wanted it‖ says P&G spokeswoman Marie Salvador, ―We
realized that we couldn’t convince them to buy our other laundry detergents‖. P&G hopes that
non Hispanic consumers will give Ariel a try too.
Ariel’s already strong presence in Europe may provide a springboard for the company to expand into other markets as well. Recently P&G bought Rakona, Czechoslovakia’s top
detergent maker. Ariel, currently a top seller in Germany, is likely to be one of the first new brands to appear in Czech supermarkets. And Ariel is not the only foreign idea that the company hopes to transplant back to its home territory. Cinch, an all purpose spray cleaner similar to popular European products, is currently being test marketed in California and Arizona. Traditionally Americans have used separated cleaners for different types of surfaces, but market research shows that American preferences are becoming more like those in other countries.
Insiders note that this new reverse flow of Innovation reflects more sweeping changes at Procter & Gamble. The firm has hired many new Japanese, German, and Mexican managers who view P&G’s business not as a one way flow of American ideas, but a two way exchange with other markets. Says Bonita Austin of the investment firm Wertheim Schroeder ―When you
met with P&G’s top managers years ago, you wouldn’t have seen a single foreign face.‖ Today,
―they could even be in the majority‖.
As Procter & Gamble has found, the United States is no longer an isolated market. Americans are more open than ever before to buying foreign made products and to selling US made products overseas.
31(According to the passage, which of the following is TRUE?( )
A(The brands of Pampers, Crest, Ariel, and Cinch reflect the one-way flow tradition of
Procter & Gamble.
B(In spite of market changes, Procter & Gamble still sticks to its long standing tradition of
one way flow innovation.
C(Procter & Gamble has to change its one way flow tradition because of the increased
number of its foreign managers.
D(Today one may meet more foreign faces in Procter & Gamble than years ago. 32(It can be learned from the passage that Ariel( ).
A(is the best seller in Czechoslovakia
B(is a laundry detergent product of Procter & Gamble
C(was born in the United States
D(already enjoys popularity in America
33(The ―insider‖( Para 5) is most probably( ).
A(someone who buys both Ariel and Cinch
B(someone who works within Procter & Gamble or knows if fairly wall
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C(someone who is a loyal customer of Ariel
D(someone who once worked within Rakona
34(According to the passage Procter & Gamble hopes to transplant foreign idea back to its home
territory because( ).
A(Americans are more likely to buy foreign made products than before.
B(For most Americans foreign products are much more attractive than homemade ones.
C(The company has found that foreign made products are superior to home made ones in
terms of quality.
D(The company has hired more foreigners in its top management than before.
35(The author may most probably agree that( ).
A(It is a trend that business today go global.
B(Business today are very reluctant to go global.
C(American businesses can make more money if they only sell home-made products.
D(The market of the United States should not be that open.
Questions from 36 to 40 are based on the following passage:
As a form of business entertaining, business meals are increasingly used to build up mutual trust and confidence. Westerners do an extraordinary amount of business of business over meals, from a quick breakfast to ―working lunches‖ to cocktail receptions and formal dinners.
When you host a business dinner, remember one crucial point: You’re in charge. Doing
business over dinner is a good way to introduce yourself to clients, build relationships and seal the deal. Get it right, and it is duck soup. Get it wrong, and you are dead in the water. Always be familiar with the water. Always be familiar with the restaurant so there won’t be any surprises.
Show up on time, dress appropriately, don’t drink too much, keep the conversation going, and
you’ll be fine. As the host, everything falls to you. Extend the invitations to a business dinner at least one week in advance, and, for a breakfast or lunch, at least three days ahead of the scheduled date.
Breakfast meeting rarely last more than an hour. They imply certain urgency and are often convenient during business travels. Lunch is usually best for getting to know a guest a bit better. People do not have to talk about business, of course. Afternoon tea, or coffee, is a relaxed way to spend 45 minutes or an hour talking about business. Dinner is a more formal business event. Generally, this is not a time to talk about business, but rather a time to get to know the other person and enjoy each other’s company.
Business meals are multi-tasking jobs which can often turn out to be nightmares. If you want to make a lasting impression, then it pays to be on your best behavior at any such meal. Of course, you need to be knowledgeable in your field, but you also need the style and grace to see
54
you through these events. During a typical business meal you must be a good listener, ask and answer questions intelligently, talk about your company confidently and appear pleasant and relaxed.
Your mastery of good table manners comes in handy. It gives you the confidence of knowing that you can conduct yourself properly. After all, you are trying to have a conversation with your guest, not concentrating on which fork to use. Choosing the correct silverware from the variety in front of you is not as difficult as it may first appear. Always start with the knife, fork or spoon that is farthest from your plate and gradually work your way in. A simple rule to remember is that liquids are to the right and solids are to the left.
Politely dining at the table is one of the codes of behavior that people in the West consider important. By mastering these skills, you become a better representative of your company, a wonderful host, and even more sought-after as a dinner guest.
36(According to the passage, which of the following is TRUE?( )
A(People do not do business over a quick breakfast.
B(People do not talk business over lunch.
C(Dinner is a period of talking about business.
D(A good command of table manners can make you communicate well with your guest. 37(It can be learned from the paragraph 3 that( ).
A(If you are not on your best behavior at business meals, it will be very horrible.
B(Being knowledgeable in your field is enough to do business.
C(Business meals are easy jobs.
D(During a business meal, you have to talk about your company all the time. 38(The word ―conduct‖ in paragraph 4 probably means( ).
A(organize and do a particular activity B(direct
C(lead or guide D(behave
39(Which statement is true according to the passage? ( )
A(Starting with the silverware which is near at hand.
B(End with the silverware that is farthest from you.
C(Liquids should be put to the right and solids are the opposite.
D(none of the above
40(If you want to do business well with others, you need to( ).
A(be knowledgeable and be a good listener
B(have a good mastery of table manners
C(politely dine at the table
D(all of the above
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二、多项选择题(请将答案填涂在答题卡上，得 分 评卷人 复查人
答在试卷上无效。每小题1.5分，共15分，多
选或少选均不得分)
?1(根据《INCOTERMS 2010》的规定，适用于任何运输方式的贸易术语有( )。
A(FCA B(FAS
C(EXW D(DAT
2(属于商业信用性质的支付方式包括( )。
A(T/T B(D/A
C(D/P D(L/C
3(托收的当事人包括( )。
A(委托人 B(托收行
C(代收行 D(议付行
4(根据《UCP600》规定，遇法定节假日可顺延的期限有( )。
A(信用证效期 B(装运期
C(交单期 D(汇票到期日 5(出口贸易融资的方式有( )。
A(打包贷款 B(出口押汇
C(票据贴现 D(提货担保
6(北京某公司以海运方式从美国纽约进口货物，采用FOB术语报价描述正确的有( )。
A(贸易术语应写成FOB Vessel New York
B(买卖双方的风险不是以装运港船舷为界，而是以船舱为界
C(卖方有义务协助买方取得由出口国签发的货物出口所需的各种证件
D(出口税需由买方负担
7(在我国投保国际海运货物时，适用“仓至仓”条款的险别有( )。
A(ALL RISKS B(W.A or W.P.A
C(F.P.A D(STRIKE RISKS 8(在我国，生产型外贸企业的经营范围包括( )。
A(出口本企业自产产品
B(出口其他企业生产产品
C(进口本企业所需的机械设备、零配件、原辅材料
D(进口其他企业所需的机械设备、零配件、原辅材料
9(在进出口业务中，构成有效发盘的条件有( )。
A(发盘要有特定的受盘人 B(发盘的内容必须十分确定
C(表明发盘人愿意接受约束的意思 D(发盘必须送达受盘人
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10(支票与汇票的区别在于( )。
A(前者只有即期，后者既有即期也有远期
B(前者的基本当事人为两个，后者则有三个
C(前者在使用过程中有承兑，后者则无须承兑
D(前者的付款人仅限于银行或其他金融机构，后者的付款人范围更广
三、判断题(请将答案填涂在答题卡上，答在得 分 评卷人 复查人
试卷上无效。每小题1分，共15分，对的打 “?”，错的打“×”)
1(出口报价时，最好选择软货币;进口报价时，最好选择硬货币。 ( ) 2(根据《UCP600》的规定，发票的货物描述必须要与信用证的货物描述一致。 ( ) 3(出口业务中，样品制作费都是由出口商承担。 ( ) 4(只要提单上事先印就“已装船”字样，就自动成为已装船提单。 ( ) 5(采用空运出口报价时，可用FOB Shanghai, China代替FCA Shanghai, China。 ( ) 6(对产地和报关地不一致的出境货物，经检验合格的，产地出入境检验检疫机构出具《出
境货物通关单》。 ( ) 7(根据《UCP600》的规定，若信用证允许分批装运，可转让信用证可转让多次。 ( ) 8(电放提单可通过背书流通转让。 ( ) 9(根据《URC522》的规定，D/P项下提单可制作成以代收行为收货人的记名提单。
( )
?10(根据《INCOTERMS 2010》的规定，在EXW术语条件下，卖方应负责办理出口批文。
( ) 11(在我国，对未列入《法检目录》的进出口商品，无需向出入境检验检疫机构报检。
( ) 12(通过两艘船运输的同一批货物可以填在同一份报关单上。 ( ) 13(根据《ICC1990》的规定，协会罢工险条款可以单独投保。 ( )
?14(The subtitle of the INCOTERMS 2010 rules formally recognizes that they are available for
application to both international and domestic sale contracts. ( ) 15(Pro forma invoice has legal status and its details are normally transferred to a commercial
invoice. ( )
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得 分 评卷人 复查人
四、简答题(每小题5分，共20分)
1(简述外贸业务员与外贸单证员的关系。
2(简述后T/T的业务操作流程。
3(简述银行保函和信用证的相同点和不同点。
4(简述海运进口业务中换取提货单的一般程序。
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得 分 评卷人 复查人
五、案例分析题(每小题5分，共10分)
1(2013年2月，广州华茂进出口有限公司(简称华茂公司)对土耳其UM公司出口20公吨有机硅树脂，单价为10000美元/公吨，总金额为20万美元。收到的信用证载明金额20万美元，没有规定允许数量和金额增减。华茂公司在信用证规定的交货期内装运了21公吨货物，并在规定的交单期内向银行交单，汇票金额为21万美元。开证行提出以下两个不符点予以拒付:(1)货物数量与信用证不符;(2)汇票金额与信用证不符。
问:(1)开证行的拒付理由是否成立并分析原因。
(2)如果你是华茂公司外贸业务员，对以上情形你该采取哪些应对措施。
2012年7月，山东银光科技有限公司(简称银光公司)从韩国KS公司进口1套2(
双螺杆挤出机组，合同总额为130万美元。合同规定，10%预付款在合同签订后10天内T/T支付，90%合同金额采用即期信用证支付;交货期为收到预付款后3个月内，若卖方延期交货，每天需支付合同金额0.05%的违约金，违约金总金额不超过合同金额5%。银光公司支付给KS公司预付款后2个月，派技术人员赴韩国KS公司进行装运前预验收。产品验收不合格，银光公司不同意发货，并拒绝在装运前预验收报告上签字。经多次调试，产品仍不合格，且信用证已过效期。
问:(1)银光公司应如何妥善处理上述情况。
(2)从上述案例中，银光公司应吸取哪些教训。
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2013年全国外贸业务员考试
外贸业务操作实务试卷(含英语)(A卷)
(考试时间:2013年5月19日 下午2:00—4:30)
题 号 一 二 三 四 五 六 总 分 阅卷组长 得 分
得 分 评卷人 复查人
一、出口报价核算与发盘操作(共20分)
2013年2月25日，浙江青草进出口有限公司外贸业务员顾燕收到英国老客户Mat Garden and Leisure Limited经理Annie White的电子邮件，欲购塑料围栏(见下图)，内容如下:
发件人: 此框贴“塑料围栏”图案 anniewhite@mat. com
此框尺寸为5.7cm×3.7cm 收件人: guyan@qingcao.com
日 期: 2013-02-25 17:01:46
主 题: Enquiry on Plastic Green Lawn Edging
附 件: plastic green lawn edging. jpg
Dear Miss Gu,
Thanks for your sample of Plastic Green Lawn Edging, item no. P0087 on Feb. 19, 2013. We would be appreciated if you would give us a quotation in USD/pc on FOB Shanghai, China and CFR Felixstowe, U.K. The order quantity is 30 000 pieces; The payment will be made by D/P at sight.
Best regards,
Annie White
Mat Garden and Leisure Limited
Add:31, Tim Road, Hunnington, Halesowen, West Midlands, B62 OEW U.K.
Tel: 0044-121-6078075 Fax: 0044-121-6078076 E-mail: anniewhite@mat. com
顾燕立即通知供应商浙江岭东塑料厂销售部赵经理报价，次日收到其报价如下:含税价RMB?29.25/个，月生产能力100 000个，增值税率为17%;每6个装1个纸箱，每个纸
3箱的净重、毛重和体积分别为9千克、9.5千克和0.052米，500个纸箱装1×20’FCL;交货时付款;工厂交货。
1(若2013年2月26日的美元牌价按USD1= RMB?6.20/6.22计;经查询，该塑料围栏的海关监管证件代码无，出口退税率为13%;国内费用为采购成本的5%;上海港至费里
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克斯托港(Felixstowe)的海运费为USD1200/20’FCL;预期出口成本利润率为12%(按采购成本计算)。请分别核算FOB上海和 CFR费里克斯托的出口报价是多少,(计算过程中的数值要保留到小数点后3位，最后结果保留到小数点后2位。)(12分)
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2(2月26日，请你以外贸业务员顾燕的身份，根据Annie White电子邮件内容、出口报价核算的结果和以下信息，在下列方框内给Annie White用英文书写发盘函。(8分)
(1)支付:采用即期信用证支付
(2)交货:收到信用证后45天内交货
(3)发盘的有效期:2013年3月6日前复到有效
得 分 评卷人 复查人
二、接受与签订出口合同操作 (共20
分)
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根据前面第一大题和以下业务背景资料，完成以下业务操作。
通过几次磋商，2013年3月4日，浙江青草进出口有限公司与浙江岭东塑料厂按RMB?28.08/个的价格达成协议;与Mat Garden and Leisure Limited最终达成如下条款:
?(1)单价:4.70美元/个，FOB中国上海港，依据INCOTERMS 2010
(2)数量:90 000个
(3)支付:20%合同金额在合同签订后10天内电汇支付，余款采用即期付款交单方式支付。
(4)运输:45000个塑料围栏在2013年3月装运，45000个塑料围栏在2013年4月装运;从中国上海港海运至英国费里克斯托港，允许转运。
1(若3月4日的美元牌价按USD1= RMB?6.22/6.24计，核算:
(1)换汇成本是多少,
(2)出口1美元塑料围栏获得多少元人民币利润,
(计算过程中的数值要保留到小数点后3位，最后结果保留到小数点后2位。)(8分)
2(请根据以上相关信息完成以下出口合同(在序号?~?处填写相应内容)。(12分) SALES CONTRACT
No. QC20130066 Date: Mar. 4, 2013 THE SELLER: Zhejiang Qingcao Import and Export Co., Ltd.
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22 Tianshan Road, Hangzhou, China
Tel: 0086-571-88009009 Fax: 0086-571-88009007 THE BUYER: Mat Garden and Leisure Limited
31, Tim Road, Hunnington, Halesowen, West Midlands, B62 OEW U.K.
Tel: 0044-121-6078075 Fax: 0044-121-6078076
This Contract is made by and between the Buyer and the Seller, whereby the Buyer
agrees to buy and the Seller agrees to sell the under-mentioned commodity according to
the terms and conditions stipulated below:
Commodity & Specification Quantity Unit Price Amount
? ? ? ?
Total
Contract Value (In Words): ?
Packing: ?
Marks: MAT, S/C no., port of destination and carton no.
Delivery Time: ?
Port of Loading and Discharge: ?
Transshipment is ? .
Insurance: Covered by the Buyer.
Payment: ?
Other Terms: (omitted)
This contract is made in two original copies and becomes valid after both parties’ signature, one copy to be held by each party. Signed by:
THE SELLER: THE BUYER:
得 分 评卷人 复查人 三、其他出口业务操作(共10分)
根据前面第一、第二大题业务背景资料，回答相关问题。
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3月7日，浙江青草进出口有限公司收到Mat Garden and Leisure Limited电汇的20%合同金额后，外贸业务员顾燕指示浙江岭东塑料厂安排生产塑料围栏。
1(3月21日，浙江岭东塑料厂已完成第一批塑料围栏生产，请你以外贸业务员顾燕的身份，根据销售合同规定，设计第一批货物的唛头(2分)
2(4月3日，外贸业务员顾燕顺利收到第一批货款后，在办理出口退税前，需要求浙江岭东塑料厂开增值税专用发票。塑料围栏的法定计量单位为千克，请填制以下增值税专用发票的单位、数量、单价、金额和税额。(5分)
货物或应税规格 单位 数量 单价 金额 税率 税款 劳务名称 型号
塑料围栏 / 17% 价税合计(大写):壹佰贰拾陆万叁仟陆佰元整 (小写): ,1263600.00
3(4月15日，顾燕按销售合同要求装运第二批塑料围栏后，向托收行交单，委托其向Mat Garden and Leisure Limited收款。4月25日，顾燕获悉，代收行在Mat Garden and
Leisure Limited未付款的情况下放单，Mat Garden and Leisure Limited提货销售后破产倒闭，无力付款。请问，外贸业务员顾燕该如何处理该业务，为什么,(3分)
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得 分 评卷人 复查人
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。
此框贴“自动络筒机”图案 浙江久恒进出口有限公司(杭州市学源街99号)
此框尺寸为 欲从意大利Itela (Asia) Ltd.(Room 1019, Tower 9, 3.7cm×5.7cm
Enterprise Square, 9 Sheung Yuet Road, Kowloon Bay
Hong Kong)进口自动络筒机(Automatic Winder)，
型号为PM1(见左图)，到中国杭州销售。2012年
11月19日，双方经过多次磋商后，签订合同。单价为USD150 000.00/台，CIF上海港;数量为4台，装4个40’FCL;自动络筒机的HS编码为84454010，海关监管证件代码为ABO，进口关税税率为4%，增值税税率为17%。
1(经该公司外贸业务员郭伟查询，上海港报关和集港费用为RMB?3 000/40’FCL，由上海到目的地杭州的运费为RMB?3 000/40’FCL，其他费用为RMB?2 000/40’FCL;当日美元汇率按USD1= RMB?6.21/6.23计;预期国内销售价格为RMB?1 287 000/台。计算该笔业务的预期销售利润率。(计算过程中的数值保留到小数点后3位，最后结果保留到小数点后2位。)(15分)
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2(双方达成的支付条款为:买方必须在2012年12月10日之前开立不可撤销的、即期议付信用证，信用证有效期直至装船后21天为止。
请你以外贸业务员郭伟的身份，用英文书写该支付条款。(5分)
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得 分 评卷人 复查人
五、申请开证业务操作(共20分)
根据前面第四大题业务背景资料，回答相关问题。
2012年11月19日，浙江久恒进出口有限公司与Itela (Asia) Ltd.达成以下主要协议条款:
1(商品:自动络筒机，型号为PM1
2(数量:4台
?3(价格:150 000美元/台，CIF上海港，依据INCOTERMS 2010
4(金额:600 000美元
5(运输:最迟在2013年3月31日装运，从意大利主港至中国上海，不允许转运和分批装运 6(付款:买方必须在2012年12月10日之前开立不可撤销的、即期议付信用证，信用证有效期直至装
船后21天为止
7(保险:由卖方投保
8(单据:(1)签字的商业发票一式三份，注明信用证号码和合同号码
(2)装箱单一式三份
(3)全套清洁已装船海运提单，做成空白指示抬头，空白背书，标注运费预付，通知买方
(4)按发票金额110%投保一切险和战争险的保险单一式两份
(5)由制造商出具的品质及数量证明书正本各一份
(6)装运后2个工作日以内通知买方已装船的传真副本一份
(7)由制造商出具的证明一份，证实用于货物包装的木质材料已经过高温处理并加施IPPC专
用标识，或证实包装采用非木质材料
请你以外贸业务员郭伟的身份，于2012年11月25日向中国银行浙江省分行办理申请电开信用证手续，通知行是Bank of China (Hong Kong) Limited，根据以上主要协议条款填写以下开证申请书:
IRREVOCABLE DOCUMENTARY CREDIT APPLICATION To: Date:
( )Issue by airmail Credit No.
( )With brief advice by teletransmission
( )Issue by teletransmission Date and place of expiry
( )Issue by express
Applicant Beneficiary
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Advising Bank Amount
Partial shipments Transshipment Credit available with ( )allowed ( )allowed By( )sight payment ( )acceptance ( )not allowed ( )not allowed ( )negotiation ( )deferred payment at
against the documents detailed herein Loading on board:
( )and beneficiary's draft(s) for % of invoice value Not later than:
at sight For transportation to:
drawn on ( )FOB( )CFR( )CIF( )other terms
Documents required: (marked with ×)
1.( )Commercial Invoice in copies indicating 2.( )Full set of clean on board Bills of Lading made out to order and blank endorsed, marked ―freight [ ] to collect / [ ]prepaid‖
notifying .
( )Airway Bills/Cargo Receipts/Copy of Railway Bills issued by showing ―freight [ ]to collect/
[ ] prepaid‖ [ ] indicating freight amount and consigned to____________
3.( )Insurance Policy/Certificate in for of the invoice value showing claims
payable in China in the same currency of the draft，blank endorsed, covering 4.( )Packing List/Weight Memo in copies indicating 5.( )Certificate of Quality in copies issued by .
6.( )Certificate of Quantity in copies issued by .
7.( )Certificate of Origin in copies issued by .
( )Other documents, if any
Description of goods:
Additional instructions:
1.( )All banking charges outside the opening bank are for beneficiary's account.
2.( )Documents must be presented within days after date of shipment but within the validity of this credit 3.( )Both quantity and credit amount percent more or less are allowed
( )Other terms, if any
STAMP OF APPLICANT:
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得 分 评卷人 复查人
六、其他进口业务操作(共10分)
根据前面第四、第五大题和以下业务背景资料，回答相关问题。
1(浙江久恒进出口有限公司外贸业务员郭伟在合同签订后，需要在我国办理什么进口批件,为什么,请写出申领该进口批件的操作流程。(5分)
2(如果该业务改自营进口为代理进口，浙江久恒进出口有限公司受浙江绿光纤维有限公司委托以信用证支付方式进口4台自动络筒机，请问:(1)在签订进口合同之前，浙江久恒进出口有限公司与浙江绿光纤维有限公司之间必须签订什么合同,外贸业务员郭伟应如何拟订该合同关于开证保证金条款,(2)该进口合同中分别包括哪些当事人,(5分)
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2007年6月全国外贸业务员培训认证考试
外贸业务基础理论试卷(试考A卷)参考答案
一、单项选择题(每小题1分，共40分)
1-5 DACAC 6-10 CAAAB 11-15 CBCBB
16-20 ADCCB 21-25 CBADC 26-30 BCCCB
31-35 CABCC 36-40 ACDBD
二、多项选择题(每小题1.5分，共15分，多选或少选均不得分)
1-5 AC ABD ABD AD AD
6-10 BCD ABCD ABCD AB ABD
三、判断题(每小题1分，共15分，对的打?，错的打×)
1-5 ××××?
6-10 ?××××
11-15 ??×??
四、简答题(每小题5分，共20分)
1(来料加工与进料加工的区别。
来料加工 进料加工 ?不动用外汇购买料件 动用外汇购买料件
?免费提供料件 进料加工企业自行向境外购买进口料件 ?不负责销售成品 进料加工企业自己负责销售成品 ?料件和成品的所有权属于外商，来料加工料件和成品的所有权属于进料加工企业，进厂没有处置权 料加工企业有处置权
?按外厂要求进行加工装配 自定生产
?来料加工厂只收取工缴费，不负责盈亏，进料加工企业自负盈亏，承担价格风险和销由外商承担盈亏责任 售风险
?必须通过外贸(工贸)公司对外签订合同 可以自己对外签订合同
2(信用证的特点。
(1)跟单信用证是一种银行信用，开证行负第一性的付款责任。
在信用证业务中，开证行一旦开出信用证，就承担了第一性的付款责任。只要受益人在规定的期限内交单，并做到“单单相符，单证相符”，开证行就必须毫不延误地履行付款的责任。
(2)跟单信用证是一项独立于贸易合同的文件，它不依附于贸易合同而存在
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根据UCP600规定，信用证虽然以贸易合同为依据开立，但一经开出，便成为独立于贸易合同之外的一项文件，不再受合同的约束。
(3)跟单信用证业务是纯粹的单据业务。
根据UCP600规定，在信用证业务中，各有关方面处理的是单据，而不是与单据有关的货物、服务及其他行为。
3(流通型出口企业申报退税应提供的凭证:
(1)出口货物报关单(出口退税联)
(2)口收汇核销单(出口退税专用)
(3)增值税专用发票(抵扣联)
(4)出口货物外销发票
上述资料简称“两票两单”。
4(入境货物的报检方式:一般报检、流向报检、异地施检报检
入境货物的报关操作环节:进口申报、配合查验、缴纳税费、提取货物
五、案例分析题(每小题5分，共10分)
1(该接受无效。
因为香港乙公司的接受把支付时间从at sight改变为at 30 days after sight，是属于实质性变更。根据《联合国国际货物销售合同公约》规定，若发生实质性变更，接受无效，视为还盘。
2(对于开证行提出的两个不符点，“数量与信用证不符”的观点不成立。根据UCP500的规定，除非信用证规定货物指定数量不得增减，当商品数量不是按包装单位或个数计数，在支取金额不超过信用证金额的条件下，货物数量允许有5%的伸缩。在本案例中，信用证没有规定禁止数量增减，数量以公吨为单位，装运数量比信用证数量只减少2%，且金额未超过信用证金额，因此是允许的;“受益人证明缺少受益人盖章签字”的不符点理由是充分的，因为证明类单据都要进行盖章签字。
综合以上分析，开证行还是可以拒付的。
若我是A公司的外贸业务员，应该马上打印受益人证明，然后进行盖章签字。把受益人证明在信用证规定的交单期内(6月1日之前)补交给K银行，再寄给开证行把原受益人证明替换掉即可。
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