高綱1256
江蘇省高等教育自學(xué)考試大綱
07973 國際商務(wù)虛擬運(yùn)行(實(shí)踐)
南京航空航天大學(xué) 編
江蘇省高等教育自學(xué)考試委員會(huì)辦公室
一、課程教材
《出口貿(mào)易模擬操作教程》(第三版),祝衛(wèi)、程潔、談?dòng)⒕幹虾H嗣癯霭嫔纾?008年。
二、命題原則
設(shè)計(jì)并完成一個(gè)完整的國際貿(mào)易虛擬運(yùn)行操作過程實(shí)例。要求考生根據(jù)實(shí)例中提供的相關(guān)信息,完成包括商品價(jià)格核算、函電草擬、信用證審核、價(jià)格核算、單據(jù)填制(包括商業(yè)發(fā)票、裝箱單、保險(xiǎn)單、提單等)等相關(guān)內(nèi)容的回答。試卷難易程度大致可分為“容易、中等偏易、中等偏難、難”。根據(jù)課程特點(diǎn),不同難易程度試題所占的分?jǐn)?shù)比例大致依次為易占30分,中等偏易40分,中等偏難20分,難10分。
三、課程內(nèi)容與具體考核目標(biāo)
依據(jù)教學(xué)大綱、命題原則及需掌握的基本要素,本大綱將應(yīng)試者須掌握的國際商務(wù)運(yùn)行基本知識(shí)分成若干模塊。通過建立貿(mào)易關(guān)系、出口貿(mào)易的報(bào)價(jià)、合同繕制、信用證審核和單據(jù)填制等內(nèi)容的考核,使學(xué)生將出口貿(mào)易整個(gè)流程的相關(guān)知識(shí)運(yùn)用到具體的貿(mào)易案例中,理論與實(shí)際相結(jié)合。應(yīng)試者須全面掌握教材的基本內(nèi)容,在掌握基礎(chǔ)理論的基礎(chǔ)上完成考核要求。
1 價(jià)格核算操作
了解出口價(jià)格的構(gòu)成要素。熟悉出口常用貿(mào)易術(shù)語(FOB、CFR、CIF)的主要內(nèi)容。熟悉20英尺及40英尺集裝箱的容積和載重量。熟練掌握實(shí)際成本、退稅收入、貸款利息、出口定額費(fèi)、出口包干費(fèi)、傭金、銀行費(fèi)用、出口關(guān)稅、海洋運(yùn)費(fèi)(集裝箱整箱/拼箱運(yùn)輸及散貨運(yùn)輸)、出口運(yùn)輸保險(xiǎn)費(fèi)、出口其他費(fèi)用,以及利潤等出口價(jià)格構(gòu)成要素的計(jì)算。熟練掌握出口商品FOB、CFR、CIF的報(bào)價(jià)計(jì)算、還價(jià)利潤的計(jì)算,能根據(jù)既定利潤率及客戶還價(jià)進(jìn)行可接受的國內(nèi)采購價(jià)格/或其他費(fèi)用的計(jì)算及出口成交后合同成本、費(fèi)用、利潤的計(jì)算。
2 合同操作
了解出口合同的格式、結(jié)構(gòu)及基本內(nèi)容。能熟練完成發(fā)盤、還盤函等基本信函的撰寫。熟練掌握主要出口合同條款(品質(zhì)、數(shù)量、價(jià)格、包裝、運(yùn)輸、保險(xiǎn)、支付)的內(nèi)容,能熟練地進(jìn)行主要合同條款的中英文互譯。了解出口合同其他條款包括一般交易條件的主要內(nèi)容,能夠進(jìn)行該類條款的英譯中操作。熟練掌握出口銷售合同的填制。能根據(jù)談判記錄、往來函電或其他信息,規(guī)范、準(zhǔn)確、完整地進(jìn)行出口合同的繕制或?qū)贤瑮l款進(jìn)行審核修改。
3 信用證操作
了解信用證結(jié)算方式的特點(diǎn)。熟悉信用證的結(jié)構(gòu)。掌握信用證業(yè)務(wù)的運(yùn)作流程。熟練掌握主要信用證條款的內(nèi)容及其含義,能夠正確解釋并分析信用證文本,同時(shí)能熟練地進(jìn)行主要信用證條款的中英文互譯。熟練掌握根據(jù)《跟單信用證統(tǒng)一慣例(UCP)》及/或出口合同信息對(duì)信用證進(jìn)行審核并準(zhǔn)確指出信用證存在的問題并提出修改意見。
4 單據(jù)操作
了解出口貿(mào)易常見結(jié)算單據(jù)的種類。熟練掌握根據(jù)合同、信用證和UCP的規(guī)定制作并審核出口貿(mào)易結(jié)算單據(jù),包括但不限于:匯票、發(fā)票、裝箱單、提單、保險(xiǎn)單、產(chǎn)地證、受益人證明等。
5 貿(mào)易函電操作
熟悉出口交易過程中各類商務(wù)函電的內(nèi)容。熟練掌握根據(jù)業(yè)務(wù)場(chǎng)景和有關(guān)信息,以英語撰寫:建立業(yè)務(wù)關(guān)系、出口發(fā)盤、出口還盤、出口成交、提出信用證修改要求、履約狀況通知、理賠、業(yè)務(wù)善后等貿(mào)易函電,且格式規(guī)范、內(nèi)容完整、邏輯合理、表意清晰、用語適當(dāng)。
6 貿(mào)易流程操作
了解出口貿(mào)易合同的主要交易流程、出口合同磋商及履行流程。熟悉出口貿(mào)易結(jié)算中的匯付、跟單托收、跟單信用證業(yè)務(wù)操作流程及出口貨物托運(yùn)訂艙、檢驗(yàn)通關(guān)和出口貨物投保的操作流程。
四 、試卷結(jié)構(gòu)示例
考試為筆試,卷面共100分。
1、價(jià)格核算
晨光進(jìn)出口公司擬出口臥式健身車給法國馬賽某客戶,產(chǎn)品型號(hào)及包裝條件如下: | |
Recumbent Bike | |
Article No.: GM-905 | |
Assembled size: 106cm x 41cm x 53cm | |
Packing size: 55.8cm x 27cm x 46.3cm (1 set/ctn) | |
Gross / Net Weight: 15 / 14kg | |
Purchasing cost: RMB 840.00 / set (including VAT 17%) | |
經(jīng)查,一個(gè)20英尺的集裝箱出口至馬賽的海洋包箱費(fèi)率為3200美元; | |
該種貨物的出口退稅率為14%,公司的出口定額費(fèi)用率為4%; | |
投保加成率是10%,保險(xiǎn)費(fèi)率為0.9%; | |
銀行貸款的年利率為 9%,公司的貸款時(shí)間為60天(一年按360天計(jì)); | |
匯率為8.25,根據(jù)以上條件請(qǐng)計(jì)算: | |
1) 公司報(bào)出每臺(tái)的出口CIFC5%美元單價(jià)(含8%利潤、起訂量為一個(gè)20英尺集裝箱)應(yīng)為多少? | |
2) 交易雙方最終以每臺(tái)118.00美元CIFC5%達(dá)成協(xié)議,如果出口商仍保持8%的成交利潤率,則采購成本應(yīng)為每臺(tái)多少元人民幣? | |
注:計(jì)算過程中請(qǐng)務(wù)必保留4位小數(shù),小于1的數(shù)值保留5位小數(shù),最后計(jì)算結(jié)果保留至小數(shù)后兩位。 | |
(1)實(shí)際成本(人民幣元/臺(tái)) 數(shù) 量 (臺(tái)/20英尺集裝箱) 貸款利息(人民幣元/臺(tái)) 其它國內(nèi)費(fèi)用(人民幣元/臺(tái)) 海洋運(yùn)費(fèi)(人民幣元/臺(tái)) 出口報(bào)價(jià)(美元/臺(tái))
| |
(2)客戶還價(jià)(人民幣元/臺(tái)) 傭 金(人民幣元/臺(tái)) 保 險(xiǎn) 費(fèi)(人民幣元/臺(tái)) 海洋運(yùn)費(fèi)(人民幣元/臺(tái)) 利 潤(人民幣元/臺(tái)) 貸款利息(人民幣元/臺(tái)) 其它國內(nèi)費(fèi)用(人民幣元/臺(tái)) 采購成本(人民幣元/臺(tái))
|
2、函電草擬
Company Profile
貴公司是一家專營運(yùn)動(dòng)器械的貿(mào)易公司
Background Info
2001年11月2日至12月2日
公司為推廣新產(chǎn)品——“真翔”(Tru Flight)網(wǎng)球器材,特舉辦優(yōu)惠
促銷活動(dòng):凡在活動(dòng)期間內(nèi)訂購該系列產(chǎn)品的,按價(jià)目表8折計(jì)價(jià)
Current Situation
今早收到老客戶Regal Sports Corporation訂單,要求按價(jià)目表8折訂購
“真翔”系列中的2個(gè)品種,折后金額為2萬美金
Last Decision
因優(yōu)惠活動(dòng)已結(jié)束,該訂單無法適用于上述優(yōu)惠價(jià)格
Brief Requirement
請(qǐng)撰寫還盤函確認(rèn)收到訂單,并指出促銷期已過,無法按優(yōu)惠價(jià)格供貨。
注意表意清楚,語氣委婉,具有說服力。
信函請(qǐng)輸入在空白信紙上
3、單據(jù)填制
根據(jù)孟加拉國聯(lián)合商業(yè)銀行開來的信用證(書面) | |||||||
填制商業(yè)發(fā)票和裝箱單 | |||||||
貨 物 明 細(xì) 單 | |||||||
商品:SCREWS | |||||||
貨號(hào) | 數(shù)量 | 單價(jià) | 包裝方式 | 包裝種類 | 毛重 | 凈重 | 尺碼(件) |
CT1031-10 | 3000 BOX | US$1.22 | 125 | CTNS | 47.0kg | 43.0kg | 55 *50 *45 cm |
CT1034-15 | 3000 BOX | US$1.35 | 125 | CTNS | 44.5kg | 40.0kg | 55 *50 *45 cm |
CT1042-15 | 4150 BOX | US$1.43 | 50 | CTNS | 20.0kg | 17.0kg | 50 *34 *40 cm |
合同號(hào)碼:98SXHT1023 | 合同日期:21-Oct-98 | ||||||
發(fā)票號(hào)碼:98SXFP1132 | 發(fā)票日期:12-Nov-98 | ||||||
注:上述單價(jià)為包含有3%傭金的CIFC3 CHITTAGONG價(jià)格 |
UNITED COMMERCIAL BANK LTD. | |||
JUBILEE ROAD BRANCH | |||
CABLE: UNIKNAN CTG. | RIFLE CLUB SHOPPING COMPLEX | IRREVOCABLE DOCUMENTARY | |
TELEX: 633111 UCBJR BJ | NANDANKANAN,CHITTAGONG-4000 | LETTER OF CREDIT | |
MESSRS: SHANGHAI SHEN XING | BANGLADESH. | L/C NO.UCB/JR/268/98 | |
CORPORATION, | DATE: NOVEMBER 08,1998. | ||
288,ZHIZAOJU LU,SHANGHAI 200023 | |||
CHINA. | |||
DEAR SIRS, | |||
At the request of: MALL TRADE AGENCY | |||
KHATUNGONJ,CHITTAGONG BANGLADESH | |||
We hereby establish our Confirmed Irrevocable documentary Letter of Credit in your favor for the amount of | |||
US$.13,235.17(SAY US DOLLARS THIRTEEN THOUSAND TWO HUNDRED AND THIRTY FIVE AND CENTS | |||
SEVENTEEN )ONLY.--- LESS 3PCT COMMISSION CIF CHITTAGONG | |||
available by your drafts on us at__________sight______________for full invoice value and covering shipments of : | |||
WOOD SCREWS OTHER DETAILS AS PER BUYER'S INDENT NO. KE/1159/10/98 DT.30-09-98 | |||
accompanied by the following documents in English : | |||
(a) Your signed invoice in octuplicate Certifying merchandise to be of CHINA origin. And also showing that all the export packages have been labeled "Made in China" | |||
(b) Full set of clean Shipped on board Ocean Bill of Lading drawn or endorsed to order of United Commercial Bank Limited, showing freight prepaid and marked notify opener giving full name and address | |||
(c) Insurance Policy in duplicate covering All Risks and War Risk as per and subject to the relevant Ocean Marine Cargo Clauses of the P.I.C.C. DATED 1981/1/1. | |||
(d) Packing list reqired in Quadruplicate showing SHANGHAI SHEN XING CORPORATION as the manufacturer and seller. | |||
OTHER TERMS MARKED(X)BELOW: | |||
(x) Bills of lading must be dated not later than 30-11-1998 &the credit Expiry on 15-12-1998 evidencing shipment from Any Chinese Port to Chittagong By Vessel | |||
(x) Bills of Exchange must be dated and negotiated within 15 days from the date of SHIPMENT | |||
(x) Partial shipments are Permitted and Transhipments are permitted | |||
(x) Document evidencing shipment must not be dated earlier than the date of opening of this credit. | |||
(x) Weight and Measurement List repuired in Quadruplicate. | |||
(x) The carrying vessel must under 15-year-old if shipment to be made by sea and the bill of lading must certify to this effect. | |||
(x) The number and the date of the credit and the name of our bank must be quoted on all drafts and documents required. | |||
(x) Total amount in words, total gross weight, total number of package must appear on the invoice | |||
(x) The packing list must show the gross weight, net weight and measurement of each package. | |||
(x) The bill of lading must show the shipping agent at the port of discharge (including full name, address and Fax No.and Tel No.) | |||
(x) Shipping Marks: | MALL TRADE | ||
KE/1159/10/98 | |||
CHITTAGONG | |||
BANGLADESH | |||
Transmitted Through: | |||
BANK OF CHINA, SHANGHAI BRANCH | |||
SHANGHAI 200002,PEOPLES REPUBLIC OF CHINA. | |||
INSTRUCTIONS FOR THE NEGOTIATING BANK MARKED(X) | |||
(x) Amount of draft negotiated should be endorsed on the reverse side of the credit. | |||
(x) Your advising /confirmation and other charges including reimbursement charges will be on account of beneficiaries/buyers | |||
(x) In reimbursement please draw as per our arrangement on our account No: 257220 | |||
With AMERICAN EXPRESS BANK LTD.,NEW YORK AGENCY, P.O.BOX NO.740 | |||
NEWYORK N.Y.10008,U.S.A. | |||
Under advice to us accompanied by a certificate stating that the terms and conditions of the credit have been complied with. | |||
(x) Reimbursement under this credit are subject to U.R.R Publication 525 I.C.C.where applicable. | |||
(x) Six copies of invoices to be sent with original set of documents by First Clas Courier Mail and two copies of invoices with copy set of document | |||
This credit is subject to Uniform Customs and practice for the Documentary credit(1993 Revision) International | |||
Chamber of Commerce Publication No.500 | |||
We hereby agree with drawers, endorsers and bonafide holders of drafts drawn in compliance with terms of this | |||
credit that the same shall be honoured on due presentation. | |||
UNITED COMMERCIAL BANK LTD. | |||
Jamayi Azbula |
以上是關(guān)于江蘇自考07973《國際商務(wù)虛擬運(yùn)行(實(shí)踐)》教材大綱已公布的相關(guān)信息,請(qǐng)自考生們認(rèn)真查看,如果你想獲取最新的江蘇自考新聞或者江蘇自考問題答疑,可以掃描江蘇自考網(wǎng)公眾號(hào)二維碼,我們會(huì)最第一時(shí)間內(nèi)為你解答。
?自考有疑惑或想進(jìn)學(xué)習(xí)群,請(qǐng)聯(lián)系江蘇自考網(wǎng)客服