当前位置:

2011年跟单员考试综合辅导模拟试题(7)

发表时间:2011/10/18 10:21:48 来源:互联网 点击关注微信:关注中大网校微信
关注公众号

No.80,Mosque Road,moratuwa ,Sri Lanka

Beneficiary:

Shandong light Electrical Appliances co.,ltd.

Qingdao,Shandong province,China.

Total Amount:USD16000.00

Shipment:From Qingdao to Colombo,Sri lanka

Shipment to be effected not later than :the 25th July 2002.

Date of expiry:2002 August 31 Place of expiry: China

Documents to be presented within 16 days after the date of B/L.

Partial shipment :Not allowed Shipping Mark:B.B.T

Transhipment :Allowed

The number and the date of the L/C and our bank name must

be quoted on all documents.

Credit available by negotiation with any banks at sight.

Description of goods:Energy Saving Lamp

10000pcs. CIF Colombo USD1.60/pc

Documents required:

1.Manually signed invoices in 6 fold certifying that goods are as per contract No.GA/MS003/002,dd the 28th March 2002.quoting the L/C no and showing the FOB value,freight and insurance seperately.And Full set of not less 2/3 clean on board marine B/L

marked "Freight Prepaid" and made out to order and endorsed to our order and notifying party.Short B/L not acceptable.

SHANDONG LIGHT ELECTRICAL APLIANCES CO.,LTD

Commercial Invoice

Inovice No:QDE2002/008

Date :10th July ,2002

(1)Exporter: Shandong light Electrical Appliances co.,ltd.

Qingdao,Shandong province,China.

(2)Importer: Blue Bird Trading

No.80,Mosque Road,moratuwaSri Lanka.

(3)L/C No: 002/200200889

(4)L/C Dtae: 2002,june 10

(5)Ports of load /unload: from Qingdao to Colombo,Sri lanka

Name : Energy saving lamp

(6)Shipping Marks:

B.B.T

total amount

(7) qty: 10000pcs

(8) unite price :CIF Colombo USD1.60/pcUSD16000.001% Insurance USD160.00

(9) 5% Freight USD800.00

(10) FOB Value:USD15040.00

Shandong Light Electrical

Appliances Co.,Ltd.

(stamp)

七、计算题(要求列出计算公式、计算过程及计算结果,共15分)

我某外贸公司向新加坡A公司出口一批货物,出口总价格为50万美元CIF,从青岛港到新加坡的海运费为15000美元,保险按CIF总价的110%投保一切险,保险费率2%。这批货物的出口总成本为320万人民币(含各种费用)。结汇时,银行外汇买入价为美元折合人民币为7.8元。试计算这笔交易的外汇净收入(FOB净价)、换汇成本和盈亏率。

1.FOB=CIF-F-I=500000-15000-(550000X2%)=474000美元

即RMB3,697,200元(474000 X 7.8)

2. 换汇成本= 出口总成本人民币

出口外汇净收入= 3200000/ 474000≈6.75

3、盈亏率 =出口销售人民币净收入-出口总成本/出口总成本X 100%=3697200-3200000/3200000X100%≈16%

相关文章:

2011年跟单员考试考前模拟训练测试题汇总

编辑推荐:

2011年跟单员考试专用教材订购

2011年跟单员考试免费在线模拟考试

2011年跟单员考试网络课堂培训免费试听

进入中大网校跟单员考试论坛与更多学员互动交流>>>>

(责任编辑:中大编辑)

3页,当前第2页  第一页  前一页  下一页
最近更新 考试动态 更多>