2011年跟单员考试《操作实务》考前练习题(15)
来源:育路跟单员考试网发布时间:2011-06-14
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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.
2.XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
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/pc
USD16000.00
1% Insurance USD160.00
(9) 5% Freight USD800.00
(10) FOB Value:USD15040.00
Shandong Light Electrical
Appliances Co.,Ltd.
(stamp)
七、计算题
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%


