2011年跟單員考試《操作實務》考前基礎練習（7）
來源：育路跟單員考試網(wǎng)發(fā)布時間：2011-07-02
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七、計算題
我某外貿(mào)公司向新加坡A公司出口一批貨物，出口總價格為50萬美元CIF，從青島港到新加坡的海運費為15000美元，保險按CIF總價的110%投保一切險，保險費率2%.這批貨物的出口總成本為320萬人民幣（含各種費用）。結匯時，銀行外匯買入價為美元折合人民幣為7.8元。試計算這筆交易的外匯凈收入（FOB凈價）、換匯成本和盈虧率。
1.FOB=CIF-F-I=500000-15000-（550000X2%）=474000美元
即RMB3，697，200元（474000 X 7.8）
2. 換匯成本= 出口總成本人民幣
出口外匯凈收入
= 3200000/ 474000≈6.75
3、盈虧率 =出口銷售人民幣凈收入-出口總成本/出口總成本X 100%
=3697200-3200000/3200000X100%
≈16%
八、英文案例題
�。ㄒ螅合旅媸且环莺贤闹饕獌�(nèi)容，請以信函方式按此合同修改下列信用證）。
合同主要內(nèi)容：
賣方：山東省藝術品進出口公司
買方：AAA International Limited，Hongkong
數(shù)量：5580件
單價：每件8美元成本加運費加保險費到鹿特丹，含傭3%.
總金額：44640美元
交貨期：不遲于2006年6月10日由青島裝運，可分批，不可轉運，運費預付。
支付條款：以不可撤銷的，即期信用證付款，于2006年6月25日前在中國議付有效。
保險條款：投保一切險
需要修改信用證：
REVOCABLE DOCUMENTARY CREDIT
To ： Shandong A rtware Import and Export Corporation
Advising Bank： Hongkong and Shanghai Banking Corp.Ltd，Qingdao Branch
Dear Sirs，
We hereby open our Revocoble Letter of Credit No.HKH344802EB in favour of Shandong Artware Import and Export Corporation for account of BBB International Limited，Hongkong，up to an aggregate amount of US$39，060.00（Say US Dollars Thirty-nine Thousand and Sixty Only） for 110% of the invoice value relative to the shipment of 5580pcs of goods at US$7.00 per piece CIFC5% Rotterdam
as per Contract No.CMEC20056666.
Drafts to be drawn at sight on our bank and accompanied by the following documents：
Signed commercial invoice in triplicate showing a deduction of 5% commission on CIF value.
Full set original clean on board ocean Bills of Lading made out to shipper's order，endorsed in blank，marked freight collect.
Marine Insurance Certificate in triplicate for full CIF value plus 10 % covering With Average and War Risks Shipment from Rotterdam to Qingdao.
Partial Shipment：Not Allowed
Transhipment：Allowed
Shipment must be effected not later than 10 May，2006.
This L/C is valid until 20 June，2006 in China.
答案：
Dear Sirs，
Many thanks for your L/C No. HKH344802EB.
But after we had a study about it we have found many mistakes which must be amended according to the contract as follows：
1.Please amend the title "REVOCABLE" to be "IRREVOCABLE".
2.Please amend the letter body's "Revocable" to be "Irrevocable".
3.Please amend the "BBB" to be "AAA".
4. Please amend the "US$39，060.00" to be "USD44， 640.00".
5. Please amend the " US Dollars Thirty-nine Thousand and Sixty Only" to be "US Dollars Forty-fourThousand Six Hundred and Forty Only".
6. Please amend the "USD7.00" to be "USD8.00".
7. Please amend the "CIFC5%" to be "CIFC3% ".
8. Please amend the "5% commission" to be "3% commission".
9. Please amend the "freight collect" to be "freight prepaid".
10. Please amend the "With Average and War Risks " to be "All Risks" .
11. Please amend the "from Rotterdam to Qingdao" to be "from Qingdao to Rotterdam".
12. Please amend the "Partial Shipment：Not Allowed" to be "Partial Shipment： Allowed".
13. Please amend the " Transhipment：Allowed" to be "Transhipment：Not Allowed".
14. Please amend the "not later than 10 May，2006" to be "not later than 10 Jun，2006".
15. Please amend the "20 June，2006" to be "25 June，2006".
Please try your best to amend the above soon and email advising your confirmation.
We are looking forward to hearing from you at an early date.
Yours faithfully，
Shandong Artware Import and Export Corporation
Manager XXX
