跟单考试试题和答案.doc

2014年全国外贸跟单员岗位专业考试外贸跟单操作实务试题册A卷（含英语）（考试时间：2014年11月16日 下午2:004:30）一、出口跟单操作题（共两大题，每题40分，共计80分，请将答案写在答题册上，否则无效。）（一）中国出口商品基地安徽公司（ChinaExportBasesDevelopmentAnhuiCorporation）（简称“安徽基地”）是一家专业的进出口公司。2013年10月25日，该公司收到了长期合作的智利客商（TRICOT TRADING CO.,LTD.，简称“科特公司”）订购的4332双靴子的采购单。为了达到采购单上各项要求，“安徽基地”指派外贸跟单员小李具体负责跟单。请你以跟单员小李的身份仔细阅读该采购单，回答相关问题。TRCIOT Trading Co., Ltd. NO.20 AV. VICUA MACKENNA 3600 SANTIAGO CHILEPurchase OrderDate： 2013/9/23NO.： TRAG14003SUPPLIER： ChinaExportBasesDevelopmentAnhuiCorporationADDRESS： 10-11/F, CBDCentralPlaza, 365ChangjiangRoad, Hefei, ChinaTel No.：0086-551-2834168 Fax No.：0086-551-2833268ATTN：DICK FROM：ALLEN We hereby confirm the following goods on terms and conditions stated as below：n DESCRIPTION OF GOODS（货物描述）LADYS BOOT（ART NO.CDI14-172558）Fabric Content：UPPER: 100% POLYESTER MICROFIBRE LINING: ARTIFICIAL FURSOLE: TPRn SIZE / COLOR ASSORTMENT（尺寸与颜色搭配）Unit: pairsColor/Size353637383940Sub-totalGreen 1093273273151091091,296Black 1444324324321441441,728Red 1093273273271091091,308Total3621,0861,0861,0743623624,332n UNIT PRICE（单价）- USD 3.50 per pair FOB XIAMENn DELIVERY（交货）- Latest Ship: 15th January, 2014- All goods should be delivered to our shipping agent, Asia-Fast, in Xiamen. Their working hours are 8:00-18:00 from Monday to Friday. - Partial Shipment and Transhipment are not allowed.n PORT OF LOADING（装运港）- Xiamen, P.R.Chinan PORT OF DESTINATION（目的港）- SAN ANTONIO, CHILEn QUANTITY & AMOUNT（数量与金额）- 4,332 pairs- USD 15,162.00n TERMS OF PAYMENT（付款）- The buyer shall establish through a bank acceptable to the seller an irrevocable letter of credit at sight to reach the seller before Jan.1，2014.n PACKING（包装）- 1 pair per polybag and 12 pairs of boot are packed in one export standard carton. Export cartons size is 65 x 62 x 30(cm).- Packed in strong export carton and suitable for long distance ocean transportation. - The maximum weight of any packed carton MUST NOT EXCEED 25 kgs (safe handling weight). n MARKS（唛头）The side and main marks have to be printed on each outer/export carton containing the goods that you are going to ship. Main marks printed in black ink to be fixed on two long sides, including TRCIOT, destination, P.O.no., colour, size, quantity of carton, carton no.Side marks printed in black ink to be fixed on two short sides, including N.W., G.W., measurement and origin of goods.n SAMPLES（样品）- Two pieces of pre-production samples will be sent to us before production. - All samples must be sent by DHL to our international department at the following address：NO.20 AV. VICUA MACKENNA 3600 SANTIAGO CHILE- The cost of speed courier will be paid by supplier.- Please do not forget to enclose a detailed commercial invoice indicating “samples with no commercial value”.n INSURANCE（保险）- To be covered by the buyer.- Please advise the buyer detailed information of dispatch two days before shipment.n OTHER CONDITIONS（其他）- All manufacturers must meet the minimum manufacturing standards（i.e. SA 8000）, the fabric must be free from AZO and nickel press button is prohibited.- Shipment must be in full container load. Less than container load（LCL）is not permitted.- Shipment must be made by CCNI shipping line.- Place of performance and court of jurisdiction: SAN ANTONIO, CHILESUPPLIER： BUYER：（二）2014年6月1日，上海进出口贸易公司（SHANGHAI IMPORT AND EXPORT CO.,LTD.）与意大利客户（CORCI SPA）签订了一份出口狗粮（Dog Food）与幼犬磨牙棒（Rawhide Dog Chews）的合同（合同号为SR-1411），并指派外贸跟单员小王负责此笔业务跟单。合同主要内容如下：SALES CONTRACT DATE: 06/01/2014 NO.: SR-1411 THE SELLER:SHANGHAI IMPORT AND EXPORT CO., LTD.NO. 2 ZHONGSHAN EAST ROAD, SHANGHAI, P.R.CHINATHE BUYER:CORCI SPA,VIA S.ALLSSANDO,8-21040 CASTRONNO, ITALYCommodity and SpecificationQuantityUnit priceAmountDog FoodRawhide Dog Chews1350bags4940bagsCIF GENOVAUSD 32.58/bagUSD 5.20/bagUSD43983.00USD25688.00Total6290bagsUSD69671.00Total Contract Value: Say US dollars sixty nine thousand six hundred seventy one only.PACKING:10 bags packed in one export standard carton.MARKS:Shipping mark includes CORCI, S/C no., product, origin, port of destination and carton no. Side mark must show the size of carton and pieces per carton.TIME OF SHIPMENT:Within 60 days from the date of the contract. PORT OF LOADING AND DESTINATION: From Shanghai, China to Genova, ItalyTransshipment is allowed and partial shipment is allowed.INSURANCE: To be effected by the Seller for 110% of invoice value covering All Risks and War Risks as per CIC of PICC dated 01/01/1981. TERMS OF PAYMENT: O/A at 30 days from date of the bill of ladingINSPECTION: The certificate of quality issued by SGS in Shanghai shall be taken as the basis of delivery.LATE DELIVERY AND PENALTY: In case of late delivery, the Buyer shall have the right to cancel this contract, reject the goods and lodge a claim against the Seller. Except for Force Majeure, if late delivery occurs, the Seller must pay a penalty, and the Buyer shall have the right to lodge a claim against the Seller. The rate of penalty is charged at 0.5% for every 7 days, odd days less than 7 days must be regarded as one 7 days , the penalty should be counted by the paying bank or the Buyer from the payment.This original contract is made in four copies and becomes valid after signatures, two copies to be held by each party.Signed by: THE SELLER: THE BUYER:二、进口跟单操作题（请将答案写在答题册上，否则无效。每小题有一个或几个正确答案，错选、漏选、多选则该小题不得分，每小题2分，共计20分。）2014年5月，浙江永康绿地铝业制品有限公司（简称“绿地铝业”）从台湾地区进口两台日本制造松下牌九成新的电动二手叉车，该货物于5月12日到达上海港，经查询海关监管证件代码为A和O注：A为“入境货物通关单”，O为“自动进口许可证（新旧机电产品）”。5月25日该企业备妥相关单证到上海海关申报，放行后安排汽车运至永康。5月27日，永康市检验机构在接到企业报检后，立即组织人员前往该公司进行到货检验。现场检验人员发现其中两个安全项目检验不符合我国相关规定且与该公司保函内容矛盾，如：危险警告标志不符合中国有关要求、进口商未准备中文说明书等。检验人员当场判定该叉车为不符合我国相关规定，并要求该企业限期整改，否则将被退运出境。根据上述背景材料，回答以下问题：1该企业向上海海关进口申报时，其中说法正确的是（ ）。A该企业超过报关期限，需缴纳滞报金 B该企业未超过报关期限，无需缴纳滞报金C该企业可以申请申报前看货取样，以核实产品质量是否合格D因为要缴纳滞报金，该企业可以考虑撤销申报，办理专管手续改到金华海关申报2除了提交进口报关单外，该企业还应提交的单据主要有（ ）。A入境货物通关单 B进口许可证C装运前检验证书 D固体废物批准证书3该企业在进口报关时，应缴纳的税费有（ ）。A进口关税 B增值税 C消费税 D滞纳金4该企业向上海检验检疫机构申请的报检属于（ ），向永康检验检疫机构申请报检属于（ ）A一般报检 B流向报检C异地施检报检 D查验报检5根据检验检疫机构的处理结果，该企业可以采取的措施有（ ）。A可以先使用该机器，等新的标志及中文说明书寄到再重新办理报检B不能使用，必须办理退运手续C不能使用，等整改结束，并获得检验合格后才使用D可以使用该机器，因为海关已经放行，说明进口是合法的，只要补办检验手续就可以6为了加快清关速度，“绿地铝业”公司委派跟单员罗丽前往上海海关办理进口清关手续，按海关的规定，以下正确的做法是（ ）。A向上海海关出示报关员证才能办理手续，否则将会遭到海关拒绝B可以委托永康明发报关行办理进口通关手续C可以委托上海四海报关行办理进口通关手续D可以委托上海进出口公司办理进口通关手续7为了减少或节省企业进口环节的关税税额，跟单员罗丽要求外商降低发票金额，这种行为属于（ ）。A高报低进 B低报高进C多报少进 D少报多进8“绿地铝业”公司进口该电动二手叉车时，其贸易方式为（ ）。A一般贸易 B加工贸易C补偿贸易 D合作贸易9为了获得进口关税中的“优惠税率”，“绿地铝业”公司跟单员罗丽的错误做法是（ ）。A恳请外商亲临上海，向上海海关说明情况B找熟人疏通关系，降低商品的计税价格C要求外商提供该进口商品的原产地证书D咨询业内人士，寻找较低税率的商品编码10根据海关监管条件，“绿地铝业”公司跟单员罗丽在该设备进口前，应该（ ）。A向属地金华海关申领“自动进口许可证”B向进口口岸上海海关申领“自动进口许可证”C向属地浙江省商务厅申领“自动进口许可证”D向进口口岸上海商委申领“自动进口许可证” 全国外贸跟单员岗位专业考试草稿纸 外贸跟单操作实务试题册A卷（含英语） 第 8 页 共 8 页