2010年外贸业务操作实务试卷（A卷）与参考答案(4)

（1）核算进口关税的完税价格

进口价格FOB＝440×9.58＝4215.2元/米3 国外运费F＝3000÷（150÷6）×6.85＝822元/米3 进口关税的完税价格＝CIF

＝（FOB＋F）÷（1－110%×保费率） ＝（4215.2＋822）÷（1－110%×2‰） ＝5048.306元/米3

国外保费＝CIF－FOB－F

＝5048.306－4215.2－822 ＝11.106元/米3

（2）核算进口增值税额

因为进口关税率为零，所以进口关税为零，进口增值税的完税价格就等于进口关税的完税价格。

进口增值税额＝进口增值税的完税价格×进口增值税率

＝进口关税的完税价格×进口增值税率 ＝5048.306×13% ＝656.280元/米3

（3）核算实缴增值税额

实缴增值税额＝国内销售价格÷（1＋增值税率）×增值税率－进口增值税额

＝7345÷（1＋13%）×13%－656.280 ＝188.720元/米3

（4）核算其他国内进口费用

其他国内进口费用＝（1500＋2500）÷（150÷6）＋7345×1%

＝233.45元/米3

（5）核算国外费用

国外费用＝国外运费＋国外保费

＝822＋11.106 ＝833.106元/米3

（6）核算进口利润和进口利润率

进口利润＝国内销售价格－进口价格－进口费用

＝7345－4215.2－（656.280＋188.720＋233.45＋833.106） =1218.244元/米3

外贸业务操作实务试卷（A卷） 第16页 （共19页）

进口利润率＝进口利润÷国内销售价格

＝1218.244÷7345 ＝16.59%

2. After arrival of the goods at the port of destination, if any discrepancies are found regarding the specifications or the quantity/weight or both, except those for which either the insurance company or the shipping company is responsible , the Buyer shall, within 60 days after discharge of the goods at the port of destination ,have the right to claim against the Seller on the strength of the inspection certificate issued by he Entry-Exit Inspection and Quarantine of the People’s Republic of China. Any and all claims shall be regarded as accepted if the Seller fails to reply within 30 days after receipt of the Buyer’s claim. 五、申请开证业务操作

IRREVOCABLE DOCUMENTARY CREDIT APPLICATION To: BANK OF CHINA, GUANGDONG BRANCH Credit No. Date and place of expiry October 22, 2009 Hong Kong. Beneficiary U.A.C.C. (PACIFIQUE) S.A. 18th Floor, Tacwood Plaza, 32 Des Voeux Road, Central, Hong Kong Advising Bank Bank of China (Hong Kong) Limited Partial shipments Transshipment Amount: EUR63000,00 Say Euro Sixty Three Thousand Only Credit available with Bank of China (Hong Kong) Limited （ ）allowed （× ）not allowed Loading on board: not later than For transportation to: （×）allowed （ ）not allowed Douala, Cameroon October 1, 2009 Guangzhou, China By（ ×）sight payment （ ）acceptance （ ）negotiation （ ）deferred payment at against the documents detailed herein （× ）and beneficiary's draft(s) for 100 % of invoice value at +++ sight drawn on ISSUING BANK Date: AUGUST 18, 2009 （ ）Issue by airmail （ ）With brief advice by teletransmission （× ）Issue by teletransmission （ ）Issue by express Applicant Guangdong Ronglin Import & Export Co., Ltd. 1298 Huaxing Road, Hangzhou, China （× ）FOB（ ）CFR（ ）CIF（ ）other terms Documents required: (marked with X) 1.（× ）Signed commercial invoice in ink/manually/by handwriting in 5 copies indicating L/C No. 2.（× ）Full set of clean on board Bills of Lading made out to order and blank endorsed, marked “freight [×] to collect / [ ]prepaid” notifying APPLICANT . （ ）Airway bills/cargo receipt/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

外贸业务操作实务试卷（A卷） 第17页 （共19页）

same currency of the draft，blank endorsed, covering _ 4.（× ）Packing List/Weight Memo in 5 copies indicating the diameter, length and measurement of each log. 5.（ ）Certificate of Quality in copies issued by _ ___. 6.（× ）Certificate of Cameroon Origin in 3 copies issued by THE AUTHORTIES . 7.（ ）Beneficiary's certified copy of fax send to the applicant within days after shipment advising L/C No., name of vessel, date of shipment, name, quantity, weight and value of goods. （× ）Other documents, if any One original and two copies of phytosanitary certificate issued by the competent government quarantine authority of the Cameroon. Description of goods: 150CBM sapelli logs, diameter: 60-80cm, length: 5m and up, slicing grade, origin: Cameroon, unit price: EUR420.00/CBM FOB Douala, Cameroon. Additional instructions: 1.（× ）All banking charges outside the opening bank are for beneficiary's account. 2.（× ）Documents must be presented within 21 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 All documents must indicate the L/C no. STAMP OF APPLICANT: 广东榕林进出口有限公司 +++

六、其他进口业务操作 1．

该货物数量和金额符合信用证要求。因为根据UCP600的规定，该货物以体积为单位，只要支取金额不超过信用证金额，允许数量有5%以内的增减。在本业务中数量只少装了1%，支取金额少于信用证金额。 2．

（1）国内销售收入＝7345×148.5＝1090732.5元 （2）进口付汇日欧元卖出价为1欧元＝10.26元，因此

进口付汇金额＝148.5×420×10.26＝639916.2元

（3）进口环节增值税＋实缴增值税＝1090732.5÷（1＋13%）×13%＝125482.5元

（4）国内运费＝1500×6＝9000元 （5）报关集港费用＝2500×6＝15000元 （6）国外运费＝18000×6.82＝122760元 （7）国外保费＝150.60×10.00＝1506元

外贸业务操作实务试卷（A卷） 第18页 （共19页）

（8）进口费用＝125482.5＋9000＋15000＋10500＋122760＋1506＝284248.5元

（9）进口利润＝国内销售收入－进口货款支出－进口费用

＝1090732.5－639916.2－284248.5 =166567.8元

（10）进口利润率＝进口利润÷国内销售收入

＝166567.8÷1090732.5 ＝15.27%

3．

通过对这笔业务的操作过程进行分析后，可以得出以下经验教训： （1）由于没有选择好计价货币，导致产生很大汇兑损失，使进口利润率没有达到预期目标。

7月7日磋商时的欧元卖出价为1欧元＝9.58元人民币，10月20日最终付汇时欧元卖出价涨到1欧元＝10.26元人民币，仅进口销售收入就损失62370×（10.26－9.58）＝42411.6元。

（2）外贸业务员在选择计价货币时，应该分析该计价货币的历史数据和今后走势。该笔业务中，外贸业务员应选择该阶段软货币美元作为计价货币，而不应该选择硬货币欧元作为计价货币。

在签订进口合同后，发现欧元汇率在上涨后，外贸业务员没有做好控制成本措施。该笔业务发现欧元汇率上涨趋势比较大时，可以与开证银行签订一份远期售汇协议，锁定将来进口付汇时的欧元汇率，以减少汇兑损失；

当然，如果本公司有结汇期同期的出口业务时，可以选择用欧元作为出口计价货币，以对冲该笔进口业务的汇率风险。

外贸业务操作实务试卷（A卷） 第19页 （共19页）

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