有关2011跟单员考试，操作实务模拟试题的辅导对考生的复习起到非常有效的帮助，育路教育网特别为您搜集整理，内容如下：

    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%

    英文案例题（按合同修改信用证）（15分）

    （要求：下面是一份合同的主要内容，请以信函方式按此合同修改下列信用证）。

    合同主要内容：

    卖方：山东省艺术品进出口公司

    买方：AAA International Limited，Hongkong

    数量：5580件

    单价：每件8美元成本加运费加保险费到鹿特丹，含佣3%.

    总金额：44640美元

    交货期：不迟于2006年6月10日由青岛装运，可分批，不可转运，运费预付。

    支付条款：以不可撤销的，即期信用证付款，于2006年6月25日前在中国议付有效。

    保险条款：投保一切险

    需要修改信用证：

    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

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