国际贸易实务期末考B卷参考答案2010.6（2011年1月修订）

广东外语外贸大学国际经济贸易学院

《国际贸易实务》2008-2009学年第二学期期末考试试卷（A卷）

参考答案

考核对象：‘4+1’国贸081班

‘4+1’国贸082班

考试时间：2小时 班级：_______ 学号：________ 姓名：_________ 成绩：________

Ⅰ. Put T for true or F for false in the brackets at the end of each statement. ( 20% )

1. F 2.F 3.T 4.F 5.F 6.F 7.F 8.F 9.T 10.F 11.T 12.F 13.T 14.T 15.T

Ⅱ. Please choose the best answer from the following choices of each question. ( 30% )

1. B 2.A 3.A 4.A 5.A 6.A 7.D 8.D 9.B 10.A

Ⅲ. Calculation ( 25% )

1. We know that the volume of the goods is 200 000 cubic decimeters, that

means 200 cubic meters, and the weight of goods is 10000 metric ton. So we should calculate basic freight according to the weight of

goods because 10000 (weight) is much bigger than 200 (volume) and the standard of calculating basic freight of the above goods is “W/M”.

Then, the Freight = 5 × (1+10%) = 5.5 USD per metric ton

And because the goods CIF New York price is USD 150.00 per metric ton, the insured amount is 110% of CIF value and the premium rate is 1‰. Then,

The Insurance Premium = 150 × 110% × 1‰ = 0.165 USD per metric ton So, the FOB price = CIF－Freight － Insurance Premium = 150 －5.5 －0.165

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= 144.335 USD per metric ton

≈144.34 USD per metric ton

I.e. this Chinese Company should offer FOB Guangzhou 144.34 USD per metric ton to its customer with the same profit.

2. The domestic purchasing price plus domestic total charges minus the export tax rebate is domestic cost of export.

I.e. the domestic cost = 700 + 100 －50

= 750 RMB per metric ton

The revenue in RMB = foreign exchange earning × exchange rate

= 144.34 × 7 = 1010.38 RMB per metric ton So, the exchange cost = 750 ÷ 144.34 ≈ 5.20 RMB per USD

And the rate of profit = (1010.38－750) ÷ 750 × 100% ≈ 34.72%

Ⅳ. Case Study (30%) 1.

(1) According to UCP600, I think the issuing bank should pay.

(2) Reason: UCP600 stipulates that “Provided that the stipulated documents

are presented to the nominated bank or to the issuing bank and that they constitute a complying presentation, the issuing bank must honour ”.

(3) In this case, the exporter has made complying presentation on time,so the

issuing bank should pay. 2.

(1) According to UCP600, I think the issuing bank should not pay.

(2) Reason: UCP600 stipulates that “presentation including one or more

original transport documents subject to articles 19, 20, 21, 22, 23, 24 or 25 must be made by or on behalf of the beneficiary not later than 21 calendar days after the date of shipment as described in these rules, but in any event not later than the expiry date of the credit. ”.

(3) In this case, the exporter shipped the goods in Guangzhou port on Oct.

10th, 2008 and got clean on board B/L, but presented complying documents and drafts to issuing bank on Nov. 18th, 2008, from the day after Oct. 10th, 2008 to the day of Nov. 18th, 2008, the period is 39 calendar days. so the issuing bank should not pay. 3.

(1) According to INCOTERMS 2000, I think the importer doesn?t have the

right to refuse taking the delivery of the goods.

(2) Reason: INCOTERMS 2000 stipulates that “ ?Cost, Insurance and Freight?

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means that the seller delivers when the goods pass the ship’s rail at the named port of shipment.” and “the risks of loss of or damage to the goods, as well as any additional costs due to events occuring after the time of delivery, are transferred from the seller to the buyer.”.

(3) In this case, due to bad weather, the liner arrived at Quebec on Dec. 5th,

2008 and 20% of goods have been damaged during transportation, so the importer should bear the risks of loss of or damage to the goods during carriage and doesn?t have the right to refuse taking the delivery of the goods.

4.

(1) If the exporter has insured for F.P.A. on Oct 8th, 2008, I think the insurance

company shouldn?t compensate the damage.

(2) Reason: partial losses caused by bad weather is not in the scope of cover

of F.P.A. 5.

(1) If the exporter has insured for W.P.A. on Oct 8th, 2008, I think the

insurance company should compensate the damage.

(2) Reason: partial losses caused by bad weather is in the scope of cover of

W.P.A.

6.

(1) If the insurer should compensate the damage, the importer should bear

the insurance policy to claim damage

(2) Reason: according to INCOTERMS2000, the risks of loss of or damage to

the goods and the insured interest have transferred from the seller to the buyer when the goods pass the ship?s rail at the port of shipment.

Ⅴ. Point out respective negotiation steps (such as enquiry, offer or acceptance) from the following massages in June 2009, and then put in the brackets at the end of each massage. ( 14%) April 2: Inquiry/Enquiry/Invitation to offer

April 3: Inquiry/Enquiry/Invitation to offer April 5: Inquiry/Enquiry/Invitation to offer

April 7: Offer April 8: Counter- offer April 9: Counter- offer April 10: Acceptance

Ⅵ. And according to the above telex massages, please fill out the following form of Sales Contract. ( 11% )

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Sales Contract NO. : 090410 Date: 10th April, 2009 This contract is made and entered into by and between the ABC Company Limited hereinafter referred to as the Seller (s) and XYZ Company Limited hereinafter referred to as the Buyer (s); whereby the Seller (s) agree to sell and the Buyer (s) are to buy the commodity/ies mentioned in this contract subject to the terms and conditions stipulated below: NAME OF COMMODITIES: Butterfly Brand sewing machine SPECIFICATIONS/ QUALITY: JA-1 QUANTITY: 3500 sets TIME OF SHIPMENT: May 2009 PACKING: in wooden cases UNIT PRICE: USD 59 per set CIF Kuwait TOTAL AMOUNT: USD206500.00 TERMS OF PAYMENT: by sight credit SPECIAL CLAUSE about payment: The credit should reach the seller before 20th, April 2009. The General Terms and Conditions and remarks stated on the back page of this contract constitute an inseparable part to this contract and shall be equally binding upon both parties. THE SELLER (S): ABC Company THE BUYER (S): XYZ Company

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