国际贸易实务英文版练习题_国际贸易实务练习题三

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SUPERB AIM(HONG KONG)LTD.WESTERN DISTRICT BILLS CENTER 128 BONHAM STRAND E.H.K

I.C.ISAACS & CO.,LTD.3840 BANK STREET, BALTIMORE, MARYLAND 21224, U.S.A.Dear Smith,thWe are very pleased to receive your inquiry of May 15 and enclose our illustrated catalogue and price list giving the details you ask for.Also by separate post we are sending you some samples and feel confident that when you have examined them you will agree that the goods are both excellent in quality and reasonable in price.On regular purchase in quantities of not le than 300 dozen of individual items we would allow you a discount of 2%.As to the payment terms, we do busine on the basis of L/C.We invite your attention to our other products, details of which you will find in the catalogue, and look forward to receiving your first order.Your sincerely SUPERB AIM(HONG KONG)LTD.thWe thank you for your enquiry of September 10 and enclose our quotation for wall paper.1.We have made a good selection of patterns and sent them to you today by separate post.2.Their fine quality, attractive designs and the reasonable prices at which we offer them will convince you that these materials are really of good value.3.There is a heavy demand for our supplies from house furnishers in various districts and regions, which we are finding difficult to meet, but provided that we receive your order within the next ten days, we will make you a firm offer for delivery by the middle of December at the prices quoted.4.On orders for one hundred rolls or more we allow a special discount of 2%.5.We require payment by L/C to reach us one month before the time of shipment.6.We look forward to receiving your order.1.We should like to invite your Corporation to attend the 1997 International Fair which will be held from April 29 to May 4 at the above addre.Full details on the Fair will be sent in a week.We look forward to hearing from you soon, and hope that you will be able to attend.2.Thank you for your letter informing us of Mr.Green’s visit during June 2-7.Unfortunately, Mr.Ed, our manager, is now in Cairo and will not be back until the second half of June.He would, however, be pleased to see Mr.Green any time after his return.We look forward to hearing from you.3.We are much concerned that your sales in recent months have fallen considerably.At first we thought this might be due to a slack market, but on looking into the matter more closely, we find that the general trend of trade during this period has been upwards.It is poible that you are facing difficulties of which we are not aware.If so, we would like to know what we can do to help.We, therefore, look forward to receiving from you a detailed report on the situation and suggestions as to how we may help in restoring our sales to their former level.4.Thank your for your letter of the 16th of this month.We shall be glad to enter into busine relations with your company.In compliance with your request, we are sending you, under separate cover, our latest catalogue and price list covering our export range.Payment should be made by irrevocable and confirmed letter of credit.Should you wish to place an order, please telex or fax us.5.Thank you very much for your invitation to attend the 1997 International Fair.As we are going to open a repair shop in your city at that time，we are sorry that we shall not be able to come.We hope to see you on some future occasion.6.We would like to inform you that we act on a sole agency basis for a number of manufacturers.We specialize in finished cotton goods for the Middle Eastern market.Our activities cover all types of household linen.Until now, we have been working with your textiles department and our collaboration has proved to be mutually beneficial.Please refer to them for any information regarding our company.We are very interested in an exclusive arrangement with your factory for the promotion of your products in Bahrain.We look forward to your early reply.7.In reply to your letter of 21st November, We have pleasure in enclosing a detailed quotation for bathroom showers.Besides those advertised in the newspaper, our illustrated catalogue also enclosed shows various types of bathroom fittings and the sizes available.Most types can be supplied from stock.45-60 days should be allowed for delivery of those marked with an asterisk.Building contractors in Hong Kong and Taiwan have found our equipment easy to install and attractive in appearance.Naturally all parts are replaceable, and our quotation includes prices of spare parts.We can allow a 2% discount on all orders of US$6,000 in value, and a 3%on orders exceeding US$20,000.Any orders you place with us will be proceed promptly.8.I am a senior at the Department of Computer Science，Southeast University，expecting to graduate in July this year．I am writing to inquire about the poibility of being enrolled in your university as a graduate student of September，1994． In the past three years，I have majored in Computer Science．Presently，I am doing my graduation project．Enclosed is the transcript of all the subjects which I have so far completed at my university．I received an excellent score in the College English Test Band-Six（CET-6）sponsored by the Educational Commiion of China and therefore my knowledge of English is adequate for me to continue my studies in the U．S．A．

Please send me information on admiion to your university．As I have no relatives in the U．S．A．，I would also like to know about the procedures for applying for financial aid． Thank you very much．I look forward to hearing from you soon.9.Thank you for your letter of March 20 inviting our corporation to participate in the 1997 International Fair.We are very pleased to accept and will plan to display our electrical appliances as we did in previous years.Mr.Li will be in your city from April 2 to 7 to make specific arrangements and would very much appreciate your aistance.10.Thank you for your fax of 17 January.We are extremely sorry to learn that an error was made in carton 13 of the above order.The miing 9,000 ball pens were sent this morning by Cathay Airways and the documents have already been forwarded you.We greatly regret the inconvenience caused by this and the previous two errors and offer ore sincere apologies.We can aure you that every effect will be made to ensure that similar errors do not occur again.11.We thank you for your fax of September 27, together with your orders G.697 and G.698.G.697 has been added to your Christmas order and G.698 is being made ready for immediate dispatch.We regret that we are still unable to supply “Luxury” champagne glaes, but we are sending you “Bli”, the alternative marked on your order.We were very gratified to learn of the succe you are having with our glaware , and we shall be pleased to discu your request for more favorable terms.When our representative, Mr.Zhao, calls on you in the new year, he will make you an offer which we feel sure will meet with your approval.We send you our warmest congratulations on your increased busine with us and look forward to further increases to our mutual benefit.12.This is to confirm your telex of 16 January 2004，asking us to make you firm offers for rice and soybeans CFR Singapore.We telexed you this morning offering you 300 metric tons of polished rice at A$2，400 per metric ton, CFR Singapore，for shipment during March/April 2004.This offer is firm，subject to the receipt of your reply before 10 February 2004.Please note that we have quoted our most favorable price and are unable to entertain any counter offer.With regard to soybeans，we advise you that the few lots we have at present are under offer elsewhere.If，however，you were to make us a suitable offer，there is a poibility of our supplying them.As you know，of late，it has been a heavy demand for these commodities and this has resulted in increased prices.You may，however，take advantage of the strengthening market if you send an immediate reply.计算题

1.中国大连粮油进出口公司对英出口罐头一万箱，每箱体积49cm*32cm*19cm。经香港装船。大连至香港由中远公司运输，基本运费为22元人民币，各种附加费17%，中转费每立方米40港元；香港至英国由国外运输公司装运，基本运费为23.7HKD，附加费为13%。

计算总运费为多少人民币？（设1HKD=1.2CNY）总体积：297.92立方米

F1=297.92*22*（1+17%）=7668.46RMB 中转费=297.92*40*1.2=14300.16RMB F2=297.92*23.7*(1+13%)*1.2=9574.31RMB

一批出口货CFRC2%价为20 000美元，现客户按CIF价加10%投保海运一切险，设保险费率为0.9%，我方应向客户补收多少保险费？并求这批货的保险金额。

2.我国某出口公司对非洲某客户供应某商品价格以CIF 1500 USD per M/T发盘，按发票金额110%投保一切险和战争险，现对方要求改报FOB价，经查海洋运输费为50 USD per M/T，一切险的保险费率为0.5%，战争险的保险费率为0.3%。

计算在维持出口净收入不变的情况下，FOB价应为多少美元？ FOB=1500-50-1500*110%*0.8%

某公司出口某商品1000公吨，纸箱装，每箱净重25千克，该批商品的总重量1216公吨，每箱尺码40cm*25cm*25cm。该批货出口外销价为每公吨3000美元CIF**港。现客户要求改报FOBC3%上海价。查原报价的保险金额按CIF价另加10%计算，保险险别为一切险和战争险，其费率为1%和0.03%。海运运费按W/M，每运费吨基本运费100美元，加港口附加费10%，直航附加费10%。求该商品FOBC3%上海价。

W:1216M/T M:每箱体积：0.025m³

箱数：40000箱

总体积：1000m³

因为W大于M的数值，因此按W计算 F=1216*100*(1+10%+10%)=145920美元 I=3000*110%*(1+1%+0.03%)=33.99美元 FOB=3000-148.92-33.99=2820.09美元 FOB=FOBC3%*（1-3%）

2820.09/97%=2907.31美元

我国某进出口公司与英国ABC公司达成一笔出口交易，出口8000件某电子元件，其中A型号共4000件，单价3.5美元/件CIF伦敦，B型号共4000件，单价4.0美元/件CIF伦敦。其他条件如下：

1）国内购货价（含17%增值税）：A型号16.00人民币元/件；B型号20.00人民币元/件 2）包装：10件/箱；每箱净重24千克，皮重6千克 尺码：75*30*30 m³ 3）保险费率：一切险：0.8% 战争险0.3% 4）办公费：按外汇净收入中每1美元扣0.3人民币计算 5）出口退税率：13% 6）汇率：100欧元=978.97~986.84人民币元，100美元= 82.12欧元（中间价）7）开证通知费：200人民币元 8）议付费率：0.125% 9）拖车费、报关费、码头费合计：2500人民币元 10）运费W/M为每计费吨160美元 请根据以上条件，核算： 1）出口商品换汇成本 2）出口商品盈亏率

3）若买方要求价格改报FOBC3%，应报价多少？

上海新龙贸易有限公司与ABC公司达成一笔出口交易，出口4680双运动鞋，22.5美元/双 CFR某港。国内购货价（含17%增值税）为120人民币/双。包装为12双/箱，每箱净重为20千克，毛重25千克，尺码为90cm*50cm*35cm。保险费率为0.5%。运费以W/M计算，基本费率为每运费吨70美元，并收取5%的燃油附加费，3%的直航费。办公费按外汇净收入中每1美元扣0.3人民币计算。出口退税率为15%。开证通知费为200人民币元，银行议付费率为0.125%，拖车费、报关费、码头费共2000人民币元。（若1美元= 7.25人民币元）

求

1、出口总成本、出口商品换汇成本，出口商品盈亏额，出口商品盈亏率。

2、若买方要求将价格改报为CIFC5%东京，应如何报价？

3、若上海新龙公司希望获得的纯利润占销售金额的三成，CFR报价应为多少？

1.我某出口公司出口某货物，成交价格为CIF纽约USD1 000（折合人民币8 500元），已知运费折合为1500元人民币，保险费为50元人民币，出口税率为15%，求应征关税税额。

FOB= 8500-1500-50=6950CNY（6950-关税）*15%=关税=906.52CNY 2.某进出口公司从美国进口硫酸镁5000公吨，进口FOB旧金山总价为USD 32 500，海运费每公吨USD 10，保险费率3%，适用汇率为USD 100=CNY 810。硫酸镁关税税率为5.5%，求应纳关税税额。

CIF=(FOB+F)/1-110%*3%=85315.408 USD

计税价格=CIF+进口关税+消费税

消费税=计税价格*消费税率=（CIF+进口关税+消费税）*消费税率

上海某公司出口一批商品到我国香港，报价每打60美元CIF香港，若该批商品的运费是CIF价的2%，保险费是CIF价的1%，现外商要求将价格改为FOBC3%。

1）FOBC3%应报价多少？ 2）若卖方国内进货价为每打380元人民币，出口前的费用和税金合计为15元人民币/打，该批商品的出口销售换汇成本和盈亏率各是多少？（外汇牌价为USD 100=CNY 827.36 ~ CNY 827.68）

某公司出口200公吨大米316.6欧元/公吨FOBC3%上海，国内购货价（含9%增值税）2800元人民币/公吨，包装：100千克/麻袋；保险费率：平安险：0.5%，战争险：0.35%，大米保险附加费：0.35%；办公费：按外汇净收入中每1美元扣0.15元人民币计算；出口退税率：7%；开证通知费：200元人民币；议付费率：0.125%；拖车费、报关费、码头费合计：20000元人民币，运费：每运费吨80美元。汇率：100欧元=978.97~986.84元人民币，100美元=82.12欧元（中间价）。求：出口商品换回成本；盈亏率；改报CIFC5%报价？