国际贸易实务(周瑞琪等)_课后答案详解

导读:答案:Yes,析:本题的解题要点:a.联合国国际货物销售合同公约第三十五条(1)卖方,(1)答案:Yes,买方可以拒收货物,(2)答案:Yes,如果我是卖方,析:答案是Yes.买方可以向卖方提出索赔,因为卖方交付的货物的品质与样品,根据联合国国际货物销售合同公约,答案:是买卖双方对合约数量规定的“吨”有不同的理解,而根据联合国国际货物销售合同公约第五十六条,国际贸易中买卖双方通常会约定标准(公

国际贸易实务(周瑞琪等)_课后答案详解

Chapter three V.Case Studies

1. BB Company signed a contract to export clothing. Its export costs totaled RMB800,000, and export revenue totaled USD100,000. If the exchange rate was USD 1 = RMB8.2, Calculate:

1) Its export cost for foreign exchange; A: Export cost for foreign exchange

= Export cost in CNY / Ex port revenue in Foreign curry

= 800,000 / 100,000 = 8

2) Its export profit/loss rate.

A: The Export cost for foreign exchange is less than the exchange rate (8<8.2), so this transaction is profitable. Export profit margin

= [(foreign exchange rate – export cost for foreign exchange) / export cost for

foreign exchange] x 100%

= [(8.2- 8) / 8 ] x 100% = 2.5%

2. The price quoted by a Shanghai exporter was \The buyer requested a revised FOB price including 2% commission. The freight for Shanghai-Liverpool was USD200 per M/T. To keep the export revenue constant, what would be FOBC2% price?

A: FOB = CFR – F = USD1200 - USD200 = USD1000

FOBC2 = FOB / (1- C%) = USD1000 / (1- 2%) = USD1020.4

The FOBC2% price for this transaction is USD1020.4 per M/T.

3. AC Company offered to sell goods at \per case CIF New York\The importer requested a revised quote for CFRC5%. The premium rate for insurance was 1.05% and mark-up for insurance was 10%. To get the same export revenue, what would be AC's new offer?

A: CFR = CIF x ( 1- U x R) = USD100 x (1-110% x 1.05%) = USD98.845

CRFC5 = CFR / (1- C%) = USD98.845 / (1-5%) = USD104.047

AC’s new offer would be “USD 104.047 per case CFRC5% New York”.

4. DD Company offered to sell goods at \per M/T CIF Toronto with 'all risks' and 'war risk' for 110% of the value\for FOB Guangzhou. The freight for Guangzhou-Toronto was USD50 per M/T, and the premium rates for \risks\and \risk\were 1% and 0.2% respectively. To get the same export revenue, what FOB price should the exporter offer?

A: I = CIF x U x R = USD2000 x 110% x (1% + 0.2%) = USD26.4

FOB = CIF – F – I = 2000 – 50 –26.4 = USD1923.6

The exporter’s new offer should be “USD1923.6 per M/T FOB Guangzhou”.

5. The price quoted by an exporter was \per case FOB Shanghai\The importer requested a revised quote for CIF Auckland. If the freight was USD50 per case, 110% of the value was to be insured, and the premium rate for insurance was 0.8%, what would be the new price? A: CFR = FOB + F = 450 + 50 = USD500

CIF = CFR/(1- U x R) = 500/(1- 110% x 0.8%) = 500 / 0.9912 = USD504.44 The new offer would be “USD504.44 per case CIF Auckland”.

7. On Nov. 20th, Lee Co. offered to sell goods to Dee Inc. at USD500 per case CIF London, “Offer valid if reply here 11/27.” On Nov. 22nd Dee cabled back, “Offer accepted if USD480 per case.” As Lee was considering the bid, the market price went over USD500. On Nov. 25th, Dee cabled an unconditional acceptance of Lee’s initial offer. Could Lee reject Dee’s acceptance?

析:a. 11月22日Dee Inc.的回复对价格进行了更改, 这是一个还盘. 当Dee Inc.对报盘进行还盘, 原来的报盘就自动中止了.在这个前提下,Lee Co.可以采取任何行动而不须顾虑先前的报价. b. 尽管Dee Inc.在原报盘的有效期内又发出了一个无条件接受报盘的回复,但由于之前他们已经进行了还盘,所以此时的接受无效。 答案:Yes。

答题切入点:a 还盘的定义;b 报盘中止的因素。

8. X offered to sell goods to Y, “Shipment within 2 months after receipt of L/C, offer valid if reply here 5 days.” Two days later, Y cabled back, “Accept your offer shipment immediately.” X didn’t reply. Two more days later, X received Y’s L/C requiring immediate shipment. At this time, the market price of the goods went up by 20%. What options did X have to deal with Y?

析:a. Y在两天后的回复中虽然声明接受报盘,但同时要求"shipment immediately”, 这是对原报盘的船期“shipment within 2 months”进行了修改,因此构成了一个还盘.原报盘则被中止.b. 在这个前提下,再来考虑X都有哪些选择以及哪个是最可能或最好的。

答题切入点:a. 还盘的定义;b. 报盘中止的因素;c. X可能有的各项选择;d. X最可能选择的做法及原因。

Chapter four VI. Case Studies

1. Y Company signed a contract to export red dates. The contract specified that the dates should be “Grade 3”. But at the time of shipment, there were not enough third-grade dates on hand for delivery. As a result, dates of higher quality, Grade 2, were used as substitutes. The seller proudly marked the invoice, “Dates of Grade 2 sold at the price of Grade 3”.

(1) Could the buyer refuse to accept the goods? Why or why not? (2) Would you do differently if you were the seller? How?

析:本题的解题要点:a. 联合国国际货物销售合同公约第三十五条(1)卖方

交付的货物必须与合同所规定的数量、质量和规格相符,并须按照合同所规定的方式装箱或包装。 b. 合同本身的品质规定是“Grade 3” c. 实际所交货物的品质是“Grade 2”。

(1) 答案:Yes, 买方可以拒收货物。不论品质比规定的好或差,只要实际所交货物的品质是与合同本身的品质规定不同,就是不符。在此情况下,买方有权利拒收货物。

答题切入点:品质不符的理解。

(2)答案:Yes, 如果我是卖方,我会与买方磋商,寻求买卖双方都能接受的处理方法。

答题切入点:与买方磋商解决。

2. ABX Company sent a sample of exporting goods to a German buyer during negotiation. Later, a contract was signed, and the provision of the goods was, “Moisture: 14%; Impurity: 4%.” Before shipment, the seller again cabled the buyer, “Quality as per sample”. After taking the delivery, the buyer had the goods inspected. Although the quality conformed to the terms of the contract, it was lower than that of the sample by 7%. As a result, the buyer filed a claim for compensation. Did the seller make any mistake? Why or why not?

析:答案是Yes. 买方可以向卖方提出索赔, 因为卖方交付的货物的品质与样品

不符;在这笔交易中,卖方犯了起码两个错误: 错误(1): 品质条款没有品质机动

某些产品(如农副产品等)的质量具一定的不稳定性,为了交易的顺利

进行,在规定其品质指标的同时,应制定一定的品质机动幅度,允许卖方所交的货物的品质指标在一定的幅度内有灵活性。否则单一的品质指标难以达到,往往给卖方履行合同带来困难。

答题的切入点:品质机动条款

错误(2):品质规定用了双重标准,既凭合同规格买卖,又凭样品买卖。

表示品质的方法很多,品质条款应视商品的特性而定,采取合理的品质规定。凡是能用一种方法表示某种品质的,一般就不宜用两种或两种以上的方法来表示。根据联合国国际货物销售合同公约,如同时采用既凭样品又凭规格买卖,则要求卖方交付的货物的品质必须既与样品一致,又要符合合同所规定规格,要做到两全其美,难以办得到,往往给卖方履行合同带来困难。

答题的切入点:品质规定的双重标准,既凭合同规格又凭样品买卖

3. X Company signed a contract to export rice. The quantity was 10,000 tons. After taking the delivery, the foreign buyer demanded an additional 160 metric tons of rice. What went wrong?

析:本题的解题要点:合约中的数量为“吨”,是不明确的规定。 “吨”,在实

行公制的国家一般理解为公吨,每吨为1000公斤;在实行英制的国家一般理解为长吨,每吨为1016公斤;在实行美制的国家一般理解为短吨,每吨为907公斤。所以,当卖方理解为公吨,每吨为1000公斤;而买方理解为长吨,每吨为1016公斤是, 这份合约下卖方实际交货的数量与买方预期收货数量的差别为160 公吨 [(1016 kg – 1000 kg ) X 10,0000 = 160 000kg = 160 metric tons]。

答案:是买卖双方对合约数量规定的“吨”有不同的理解。

答题的切入点:a. 数量规定不明确;b. 不同度量衡制度下的“吨”表示的实际数量不同。

4. A Beijing company signed a contract to import wool from Australia. The quantity was specified as “20 M/T”. When the wool was delivered, it had a regain of 33%. (1) What is a regain?

(2) Why did the buyer get a bad deal?

(3) If the standard regain is 10%, and actual regain is 33%, what is the conditioned

weight?

析:本题的解题要点:a. 文中提到合同约定的数量是“20MT”,应理解为净重。

因为计算重量的方法有毛重,净重,公量等,而根据联合国国际货物销售合同公约第五十六条,如果价格是按货物的重量规定的,如有疑问,应按净重确定。b. 合同商品的羊毛,具有较强的吸湿性,其所含的水分受客观环境的影响较大,故其重量很不稳定。为了准确计算这类商品的重量,国际贸易中买卖双方通常会约定标准(公定)回潮率, 采用按公量计算的办法。 (1) 答案:回潮是指货物(纤维材料)在环境温度下吸湿含水的现象。 回

潮率则是指货物(纤维材料)含水重量占货物(纤维材料)干重的百分比 答题的切入点:回潮(率)的概念

(2) 答案:买方这笔交易不划算。因为合同中没有明确规定计算重量的方法,只能按净重计算。因此当卖方实际交货的羊毛,因具有较强的吸湿性而其所含的水分高达33%是,买方也别无他法,只得按净重(连带33%的水分)计算付款。

∵ Conditioned Weight = Dried Net Weight x(1+ Standard Regain)

= Net Weight x

1+ Standard Regain 1+ Actual Regain

∴ Dried Net Weight = Net Weight / (1+ Actual Regain) = 20 / (1+33%) = 15.04 M/T

Moisture content = Actual Weight – Dried Net Weight

= 20 – 15.04 = 4.96 M/T

or ∵Regain = (moisture content / oven dried weight) x 100% = (moisture content / actual weight –moisture content) x 100% ∴Moisture content = (regain x actual weight)/(1+regain) = (33% x 20)/(1+33%) = 4.96 M/T Dried net weight = actual weight –moisture content = 20 – 4.96 = 15.04 M/T

答题的切入点:合同约定计算重量的方法不明确 (3) 答案:如按公量计算, 这批货只有16.54 公吨。

计算:

Conditioned Weight = Net Weight x

1+ Standard Regain

1+ Actual Regain

= 20 x [(1+ 10%)/(1+33%)] = 16.54 M/T 答题的切入点:公量的计算

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