外贸业务基础理论试卷（含英语）（A 卷） 第1页 （共12页）
总分复查人
2015年全国外贸业务员考试
外贸业务基础理论试卷（含英语）（A 卷）
（考试时间：2015年5月17日 上午9:00—11:00）
题 号 一 二 三 四 五 总 分 阅卷组长
得 分
一、单项选择题（请将答案填涂在答题卡上，
答在试卷上无效。每小题1分，共40分）
1．根据《INCOTERMS ? 2010》的规定，卖方必须支付国外运费的贸易术语是（ ）。
A ．EXW
B ．DDP
C ．FAS
D ．FOB
2．对进口商而言，以下支付方式风险从小到大的排列顺序是（ ）。
A ．L/C ＜D/P ＜前T/T ＜后T/T
B ．L/
C ＜前T/T ＜D/P ＜后T/T C ．后T/T ＜D/P ＜L/C ＜前T/T
D ．后T/T ＜L/C ＜D/P ＜前T/T 3．我国海关法规定，进口关税完税价格是指（ ）。
A ．FO
B B ．CFR
C ．CIF
D ．FCA
4．根据《UCP600》的规定，开证行的合理审单时间是收到单据次日起的（ ）个工作
日之内。 A ．4 B ．5 C ．6
D ．7
5．不用出具汇票的信用证是（ ）。
A ．议付信用证
B ．承兑信用证
C ．假远期信用证
D ．延期付款信用证 6．截至2015年4月1日，仍未申请亚洲基础设施投资银行意向创始成员国的是（ ）。
A ．英国
B ．德国
C ．瑞士
D ．美国
得 分 评卷人 复查人
座位号
7．D/P付款条件下，出口商业汇票上的受票人应是（）。
A．代收行B．进口商
C．托收行D．出口商
8．浙江天丽皮衣厂以CIF术语报价出口一批皮衣，如果国外客户要求改为航空运输时，应采用（）术语为宜。
A．CIF B．CIP
C．DAP D．DAT
9．根据我国海关有关规定，在进口报关业务中，滞报金的日征收金额为进口货物完税价格的（）。
A．1% B．0.1%
C．0.5% D．0.05%
10．根据《UCP600》的规定，遇节假日不可顺延的期限是（）。
A．装运期B．交单期
C．汇票到期日D．信用证效期
11．外贸企业为了防范因外包装破裂和海盗劫持造成的货物损失，可向保险公司投保（）。
A．一切险B．水渍险
C．一切险＋战争险D．平安险＋战争险
12．以下不能单独投保的险别是（）。
A．ICC(A) B．ICC(B)
C．Institute War Clauses D．Malicious Damage Clauses
13．因产品存在缺陷造成人身、缺陷产品以外的其他财产损害的，最终（）应当承担赔偿责任。
A．生产者B．销售者
C．经营者D．供货者
14．船舶在航行途中因故搁浅，船长为了解除船货的共同危险，有意、合理地将部分货物抛入海中，使船舶起浮，继续航行至目的港。搁浅和抛货造成的损失（）。
A．前者属单独海损，后者属共同海损B．前者属共同海损，后者属单独海损
C．都属单独海损D．都属共同海损
15．信用证实际上是（）之间的一份契约。
A．开证申请人与受益人B．开证申请人与开证行
C．受益人与开证行D．开证行与通知行
16．以下属于日本安全认证标志的英文缩写是（）。
A．UL B．CCC
C．GS D．PSE
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17．根据《联合国国际货物销售合同公约》规定，卖方无需承担（）的义务。
A．交付货物B．移交一切与货物有关的单据
C．支付价款D．移交货物所有权给买方
18．我国某残疾人康复机构以特定减免税进口的残疾人专用物品的海关监管期限为（）年。
A．5 B．6
C．7 D．8
19．山东海潮食品进出口有限公司出口20吨海鲜到日本藤野株式会社，单价为3美元/千克，FOB青岛，信用证金额为60000美元。则该公司最多能装运多少数量，最多能收入多少美元？最少能装运多少数量，最少能收入多少美元？（）
A．20吨60000美元；20吨60000美元B．20吨60000美元；19吨57000美元
C．21吨63000美元；19吨57000美元D．21吨60000美元；19吨57000美元20．（）属于进口贸易融资。
A．信托收据B．出口押汇
C．福费廷D．打包贷款
21．The following are the basic functions of a bill of lading except to act as（）.
A．a receipt for the goods from the shipping company to the exporter
B．a certificate of origin, which certifies that the goods were produced in a particular country C．a document of title to goods being shipped overseas
D．a quasi negotiable document
22．The following statements are how to use INCOTERMS? 2010 rules. Which one is correct?
（）A．Incorporate INCOTERMS? 2010, rules into your contract of sale
B．Choose the appropriate Incoterms rule and specify your place or port as precisely as possible
C．Remember that Incoterms rules do not give you a complete contract of sale
D．All of the above
23．In INCOTERMS?2010, two new Incoterms rules —DAT and DAP—have replaced the INCOTERMS? 2010 rules（）.
A．DAF,DES, DEQ and DDU B．DAF,DES, DEQ and DDP
C．FAS, DEQ, DAF and DDU D．DES, DDU, DDP and CPT
24．If the goods consigned to collecting bank, after the importer satisfies the collections conditions, the collecting bank （）the bills of lading to the importer.
A．endorses B．delivers
C．transmits D．carriers
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25．The risk of leakage is considered to be the （）.
A．Free of Particular Average B．With Average
C．General Additional Risks D．Special Additional Risks 26．According to INCOTERMS? 2010,（）means that the seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport ready for unloading at the named place of destination. The seller bears all risks involved in bringing the goods to the named place.
A．DAP B．CPT
C．DAT D．DDP
27．Unless otherwise stipulated in the credit, the minimum amount for which the insurance document must indicate the insurance cover to have been effected is the CIF value of the goods plus （）, but only when the CIF value can be determined from the documents on their face.
A．5% B．10%
C．15%D．20%
28．Foreign trade can be conducted on the following terms except for（）.
A．open account B．documentary collection
C．documentary credit D．public bonds
29．The exporter or his agent is normally the person named as（）on a bill of lading or on an air waybill.
A．shipper B．underwriter
C．consignee D．guarantor
30．Which of the following payment terms eliminates the exchange risk, assuming the exporter invoices in foreign currency?（）
A．Confirmed documentary credit B．Open account
C．D/A D．None of the above
Questions from 31 to 35 are based on the following passage:
Business-to-business (B2B) is commerce transactions between businesses, such as between a manufacturer and a wholesaler, or between a wholesaler and a retailer. Contrasting terms are business-to-consumer (B2C) and business-to-government (B2G), B2B branding is a term used in marketing.
The overall volume of B2B (Business-to-Business) transactions is much higher than the volume of B2C transactions. The primary reason for this is that in a typical supply chain there will
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be many B2B transactions involving sub components or raw materials, and only one B2C transaction, specifically sale of the finished product to the end customer. For example, an automobile manufacturer makes several B2B transactions such as buying tires, glass for windscreens, and rubber hoses for its vehicles. The final transaction, a finished vehicle sold to the consumer, is a single (B2C) transaction.
B2B is also used in the context of communication and collaboration. Many businesses are now using social media to connect with their consumers (B2C); however, they are now using similar tools within the business so employees can connect with one another. When communication is taking place amongst employees, this can be referred to as “B2B”communication.
Compared to B2C, some differences between organizations and consumers as customers include:
I. For consumer brands the buyer is an individual. In B2B there are usually committees of people in an organization and each of the members may have different attitudes towards any brand. In addition, each party involved may have different reasons for buying or not buying a particular brand.
II. Since there are more people involved in the decision making process and technical details may have to be discussed in length, the decision-making process for B2B products is usually much longer than in B2C.
III. Companies seek long-term relationships as any experiment with a different brand will have impacts on the entire business. Brand loyalty is therefore much higher than in consumer goods markets.
VI. While consumer goods usually cost little in comparison to B2B goods, the selling process involves high costs. Not only is it required to meet the buyer numerous times, but the buyer may ask for prototypes, samples and mock ups. Such detailed assessment serves the purpose of eliminating the risk of buying the wrong product or service.
V. A B2B product in many cases is bought by a committee of buyers. Buyers are usually well-versed with costing levels and specifications. Also, due to constant monitoring of the market, these buyers would have excellent knowledge of the products too. In many cases the purchases are specification-driven.
31．Which one is a term used in marketing?（）
A．B2C B．B2G
C．B2B D．C2C
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32．Commerce transactions are conducted between a manufacturer and a wholesaler, or between a wholesaler and a retailer. We can call it as（）.
A．B2B B．B2C
C．C2C D．B2M
33．The primary reason for that the overall volume of B2B transactions is much higher than the volume of B2C transactions is（）.
A．it is easier for B2B than for B2C
B．there will be many B2B transactions involving sub components or raw materials, and only one B2C transaction, specifically sale of the finished product to the end customer C．B2C is not a good manner for e-commerce
D．the consumers like B2B better than B2C
34．Using social media to connect with their consumers is（）business.
A．B2C B．B2G
C．B2B D．C2C
35．Compared to B2C, B2B has some differences between organizations and consumers as customers. Under-mentioned statements, which are the differences?（）
A．Since there are more people involved in the decision making process and technical details may have to be discussed in length, the decision-making process for B2B products is usually much longer than in B2C
B．The B2B selling process is required to meet the buyer numerous times, and the buyer may ask for prototypes, samples and mock ups, so the selling process involves high costs C．In B2B there are usually committees of people in an organization and each of the members may have different attitudes towards any brand
D．Above all
Questions from 36 to 40 are based on the following passage:
There are a lot of “markets”. Some markets are local; you may be willing to compare prices for fruits and vegetables in a few shops in your local area, but you would be unwilling to go across the city to find out more information. Some markets are national. Many firms sell goods across the country. Some markets are global or international. Increasingly, more and more countries are involved in the world economy, whether they know about it or not.
However, there are many other markets: labor markets for job seekers, supermarkets for grocery shopping, foreign exchange market, capital market, real estate markets and so on. And we must not overlook the fact that many services such as banking, insurance are also bought and sold
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on a worldwide scale.
But what is a “market”? Most people would say, “A market is a place where enough buyers and sellers meet face to face, so that a market price for goods and services c an be determined.” However, with rapid growth of telecommunications, it is no longer necessary for buyers and sellers to physically meet to form a market.
You may hear the terms “global market” or “global economy”. What do those terms mean to you? What do they mean to business today? Thanks to the Information Age we are seconds away from the rest of world. Business everywhere recognizes that they can expand their market to anywhere and do business at any time because of the Internet. Now, the Internet is the fastest growing market in the world today, yet buyers and sellers don’t even have to leave their own homes to transact business.
In the modern world, a market can take many forms. Generally speaking, a market may be housed in a place, or it may exist onl y in people’s minds. And a market can be any place or process that brings together buyers and sellers with a view to agreeing to a price.
36．Which of following markets is not mentioned in the passage?（）
A．Asian market B．international market
C．national market D．local market
37．The stock market, banking services market and capital market can be described as（）.
A．supermarket B．financial market
C．labor market D．real estate market
38．Which of following is the fastest developing market according to the passage?（）A．home market B．labor market
C．the Internet D．international trade market
39．Which of following statements is True according to the passage?（）A．You are willing to find fruits and vegetables at a lower price all over the country
B．If a firm sells its products across the country, then it is doing international business
C．Insurance cannot be sold on a worldwide scale
D．Buyers and sellers can do business without meeting face to face
40．In the modern world, what a market can take?（）
A．A market can be housed in a place
B．A market can exist in people’s mind
C．A market can be a place where buyers and sellers meet for bargain
D．above all
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二、多项选择题（请将答案填涂在答题卡上，答得分评卷人复查人
在试卷上无效。每小题1.5分，共15分，多
选或少选均不得分）
1．不适用于投保出口信用险的出口合同包括（）。
A．前T/T支付方式下的出口合同 B．L/C支付方式下的出口合同
C．易货贸易的出口合同D．违法我国法律的出口合同
2．根据《INCOTERMS? 2010》的规定，在合同无另外规定外，卖方可以不办理保险的贸易术语有（）。
A．DDP B．CIF
C．CIP D．DAT
3．用来防范外汇风险的方法有（）。
A．远期外汇交易B．外汇期货交易
C．外汇期权交易D．掉期外汇交易
4．外贸业务员应具备的职业素质包括（）。
A．守法意识B．敬业精神
C．诚信品质D．团队意识
5．关于信用证修改业务，以下表述正确的有（）。
A．受益人不能部分接受信用证修改内容
B．受益人可以用交单的方式来表示是否接受信用证的修改内容
C．受益人可以用书面方式通知银行是否接受信用证的修改内容
D．受益人如果不用书面方式通知银行是否接受信用证的修改内容，则视为接受
6．以下哪些监管证件代码的商品属于办理自动进口许可证商品？（）A．A B．B
C．7 D．O
7．在出口业务中，若流通型外贸企业的外贸业务员接受国外客户略低于我方发盘的还盘价，却还要实现预期的总利润，可以采取的措施包括（）。
A．要求国内供应商降低价格B．要求国外客户增加订单量
C．节约业务定额费D．缩短付款时间
8．习近平总书记提出的“丝绸之路经济带”和“21世纪海上丝绸之路”，简称“一带一路”，涵盖的大洲包括（）。
A．亚洲B．欧洲
C．非洲D．北美洲
9．D/A的当事人包括（）。
A．委托行B．代收行
C．保兑行D．通知行
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10．根据我国进出口货物检验检疫的有关规定，报检人在向我国出入境检验检疫机构办理报检手续并领取检验检疫单证后，下列哪种情况不用重新报检？（）
A．改换包装或重新拼装
B．超过检验检疫有效期限
C．运输方式从空运改为海运
D．变更输入国家或地区，并有不同检验检疫要求
三、判断题（请将答案填涂在答题卡上，答在试得分评卷人复查人
卷上无效。每小题1分，共15分，对的打
“√”，错的打“×”）
1．采购原材料的交货时间宜早不宜迟，因此交货期越早越好。（）2．根据《UCP600》的规定，对于修改信用证中增加的信用证金额，保兑行可以保兑也可以不保兑。（）3．询盘、发盘和接受都是交易磋商不可缺少的步骤。（）4．我国现行的通关制度，采用“先报检，后报关”的通关模式。（）5．对木质包装材料进行“熏蒸”处理主要是为了防止有害昆虫的传播。（）6．在我国签订的合同，发生争议时，必须由中国仲裁机构进行仲裁。（）7．出口商品的换汇成本越高，出口成本利润率越高。（）8．货物进口运输中，发生货损货差时，无论是班轮运输还是租船运输都应该由发货人或收货人直接向承运人办理索赔。（）9．根据《UCP600》的规定，如果信用证中没有明确规定是否允许分批装运，应理解为允许分批装运。（）10．根据《INCOTERMS? 2010》的规定，在DDP术语条件下，买方应负责办理进口报关。
（）11．标准运输标志可以用图形和文字表示。（）12．根据《URC522》规定，未经银行事先同意，货物不能直接发给银行，也不能做成以银行为收货人的记名提单。否则，由发货人自行承担货物的风险和责任。（）13．船样是代表出口货物品质水平的样品，也称之为“船头版”或“大货版”。（）14．The INCOTERMS? 2010 is the first version of the Incoterms rules to make all references to buyers and sellers gender-neutral. （）15．The subtitle of INCOTERMS?2010rules formally recognize that they are available for application to both international and domestic sale contracts. （）
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四、简答题（每小题5分，共20分）1．简述海运提单的作用及抬头类型。
2．简述导致生产企业不能及时交货的主要原因。
3．简述我国享受出口退（免）税政策的出口货物应同时具备的条件。
4．简述我国出口货物的报检条件和报检范围。
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五、案例分析题（每小题5分，共10分）
1．2015年2月，江苏弘大进出口有限公司（简称“弘大公司”）向法国迪姆有限公司出口一批水平尺，合同要求用假远期信用证支付。信用证规定：“INVOICE IN TRIPLICATE; DRAWEE OF DRAFT: BANK OF CHINA, PARIS; TENOR OF DRAFT: AT 90 DAYS AFTER SIGHT; ADDITIONAL CONDITION: BENEFICIARY’S DRAFT MUST BE NEGOTIATED AT SIGHT BASIS AND ACCEPTANCE COMMISSION AND DISCOUNT CHARGE ARE A/C OF THE APPLICANT”。弘大公司按信用证规定如期装运，并在交单期内向议付行交单议付，议付行随即向开证行寄单索偿。开证行收到单据后，来电表示拒绝付款，其理由是单证存在下列不符点：（1）发票只有一份正本，另两份是副本，应交三份正本；（2）汇票付款期限为AT SIGHT。试分析开证行的拒付理由是否成立，并说明理由。
2．2015年1月26日，湖州凯新有限公司（简称“凯新公司”）与德国立津有限公司（简称“立津公司”）签订合同，自营进口一套测试分选设备，金额为30万美元，采用即期付款信用证支付，运输方式为空运，交货期为合同签订后3个月内。合同签订后，凯新公司开始向相关部门办理免税审批手续，同时通过银行开出信用证。2月26日，凯新公司接到立津公司通知，设备已于2月24日发货，3天后设备到达上海浦东国际机场。由于免税审批程序复杂，周期较长，又遇上春节长假，货到时海关的进出口货物征免税证明尚未办妥。若不及时清关，在空港将发生大额的滞港费用。
问：（1）凯新公司应如何妥善处理上述情况。
（2）从上述案例中，凯新公司应吸取哪些教训。
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2015年外贸业务基础理论试卷（A卷）参考答案一、单项选择题
1-5 BCCBD 6-10 DBBDA
11-15 CDAAC 16-20 DCABA
21-25 BDAAC 26-30 ABDAD
31-35 CABAD 36-40 ABCDD
二、多项选择题
1-5 ACD AD ABCD ABCD ABC
6-10 CD ABCD ABC AB ABD
三、判断题
1-5 ×√×√√6-10 ×××√√11-15 ×√√√√
四、简答题
1．（以下每点1分，但总分不超过5分）
作用：（1）提单是海上货物运输合同的证明；
（2）提单是证明货物已由承运人接收或装船的货物收据；
（3）提单是承运人保证凭以交付货物的物权凭证。
抬头类型：记名提单、指示提单、不记名提单
2．造成生产企业不能及时交货的主要原因有：
（1）企业内部管理不当。
（2）计划安排不合理或漏排。
（3）产品设计与工艺变化过多。
（4）产品质量控制不好。
（5）生产设备跟不上。
（6）产能不足。
（答对以上1点得1分，最高不超过5分）
3．享受出口退（免）税政策的出口货物一般应同时具备以下条件：（1）必须是属于增值税、消费税征税范围的货物。(2分)
（2）必须是报关离境的货物。(1分)
（3）必须是在财务上作销售处理的货物。(1分)
（4）必须是出口收汇的货物。(1分)
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4．（1）报检条件
①已经生产加工完毕并完成包装、刷唛、准备发运的整批出口货物；
②已经经过生产企业检验合格，并出具厂检合格单的出口货物；
③对于执行质量许可制度的出口货物，必须具有商检机构颁发的质量许可证或卫生注册登记证；
④必须备齐各种相互吻合的单证。
上述四个条件必须同时具备。
（2）报检范围
①国家法律、行政法规规定必须由出入境检验检疫机构实施检验检疫的；
②对外贸易合同约定须凭检验检疫机构签发的证书进行结算的；
③有关国家条约规定必须经检验检疫的。
（答对以上1点得1分，最高不超过5分）
五、案例分析题
1．答：开证行的拒付成立。（1分）开证行列示的第一个不符点不成立，（1分）因为根据ISBP745规定，信用证规定发票一式三份，受益人要递交至少一份正本发票，其余都可副本；（1分）开证行列示的第二个不符点成立，（1分）因为该信用证属于假远期信用证，汇票付款期限应该为AT 90 DAYS AFTER SIGHT NEGOTIATED AT SIGHT BASIS，远期汇票即期议付，受益人能得到即期付款，因此而产生的承兑费和贴现费由开证申请人承担。（1分）
2．答：（1）措施：为减少滞港、滞箱费等港区费用，如果海关项目备案尚未通过，可将该批货物转入海关保税仓库，并将拆箱后卸货还箱，还可节省滞箱费（1分）；如果海关项目备案已通过，且急于使用设备的情况下，可以关增税保证金形式先行报关，这样会增加成本。（1分）等办妥海关的免税手续并领取海关的进出口货物征免税证明后，再从保税区转出重新报关入境。（1分）
（2）教训：应合理估计办理免税手续的时间，特别是要考虑办理过程中碰到的节假日时间；（1分）如果在不急用的情况下，应把空运改为海运，一方面可以节省运输成本，另外可以有充足的时间办理免税手续；（1分）如果要锁定设备到港时间，可以把装运期限定在固定时间，如2015年3月交货。（1分）
（最高不超过5分）
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