1. 
请画出出口收汇核销的流程框图，并作简单说明。

1. 
简述网络品牌建立和网址推广的重要性，并就中小外贸企业如何实施提出你的设想。

1. 
运费计算（6分）
时运进出口公司出口机器一批，共30箱，每箱重量0.75公吨，每箱的尺码为长110cm×宽100cm×高70cm。由上海装中国远洋运输公司轮船（班轮），经香港转船至苏丹港。
已知：查阅货物分级表，该机器属于10级货，计算标准为W／M；在中国——香港航线费率表中查出10级货从上海运至香港的费率为26美元，香港中转费为14美元；再从香港——红海航线费率表中查出10级货的费率为95美元；最后查附加费率表，了解到苏丹港要收港口拥挤附加费，费率为基本运费的9%。试计算A公司应付船公司多少运费？
（注意：计算结果四舍五入，保留两位小数；有结果没过程不给分。）

2. 
成本核算（12分）
广州京明进出口公司出口男式茄克衫1000打，对外报价为每件25美元FOBC3%广州，外商要求将价格改报为每件CIFC5%汉堡。已知运费为每箱1美元，2打为一箱，保险费为FOB价的0.8%，
请问：
（1）要维持出口销售外汇净收入不变，CIFC5%应改报为多少？
（2）已知进货成本为117元人民币／件，每件的商品流通费为进货成本的3%，出口退税为13元人民币／件，该商品每件的出口销售盈亏率及换汇成本是多少？（USD1=RMB7.80）
（注意：答案四舍五入，保留两位小数；有结果没过程不给分。）

1．信用证内容：
Department: A                 SWT023B01                Sep/No: 004951
Message                 Received On: 2006-05-l5/16:56:50
15.03  16:38
33062 BOCSH A CN*
33062 BOCSH A CN
XXXXX
LOCAL TIME MON MAY 15 l6:09:20 2006
TO: BANK OF CHINA, NINGBO
SWIFT CODE: BKCHCNBJA300
FROM: NAT'L AGRICULTURAL COOPERATIVE FED'N, SEOUL
TEST-KEY: SEE 72 FIELD(CAL FOR 116188)
MUR: 000000000482161:
MESSAGE-TYPE: 700 ISSUE OF A DOCUMENTARY CREDIT
+27: SEQUENCE OF TOTAL	1/1
+40A: FORM OF DOCUMENTARY CREDIT 	IRREVOCABLE
+20: DOCUMENTARY CREDIT NUMBER  	JC968509MU00158
:3lC: DATE OF ISSUE               	060515
+31D: DATE AND PLACE OF EXPIRY  	060715 CHINA
+50: APPLICANT                  	YFM INTERNATIONAL LIMITED
                                	NO. 90,MOSQUE ROAD, SEOUL, KOREA
+59: BENEFICIARY              	NINGBO HAIZHOU CO., LTD.
	                           1125 YANCHANG ROAD
	                           NINGBO CHINA
+32B: CURRENCY CODE, AMOUNT:     	USD14400
+41D: AVAILABLE WITH.. BY..       	ANY BANK
	                           BY NEGOTIATION
:42C: DRAFTS AT..               	60DAYS AFTER SIGHT
:42A: DRAWEE                  	AMERICAN EXPRESS BANK LTD., 
	NEW YORK
:43P: PARTIAL SHIPMENTS         	NOT ALLOWED
:43T: TRANSSHIPMENT             	NOT ALLOWED
:44A: LOADING ON BOARD/DISPATCH/
      TAKING IN CHARGE AT/FROM...  	CHINA PORT
:44B: FOR TRANSPORTATION TO...      	BUSAN KOREA
:44C: LATEST DATE OF SHIPMENT       	060708
:45A: DESCRIPTION OF GOODS AND/OR SERVICES
                  +TRADE TERMS: CIF BUSAN KOREA   ORIGIN:CHINA
                  + Sports Jacket
                    MY6158  720PCS
:46A: DOCUMENTS REQUIRED
                  +SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE
                  +PACKING LIST IN QUADRUPLICATE SHOWING PIECE 
                   LENGTH PER PACKAGE
                  +FULL SET OF CLEAN ON BOARD OCEAN BILLS OF 
                   LADING MADE OUT TO THE ORDER OF NATIONAL 
                   AGRICULTURAL COOPERATIVE FEDERATION MARKED 
                  ‘FREIGHT PREPAID' AND NOTIFY ACCOUNTEE
                  +INSURANCE POLICY OR CERTIFICATE IN DUPLICATE, 
                   ENDORSED IN BLANK FOR 110PCT OF THE INVOICE 
                   VALUE, EXPRESSLY STIPULATING THAT CLAIMS ARE 
                   PAYABLE IN THE CURRENCY OF THE DRAFT, ALSO 
                   INDICATION A CLAIMS SETTLING AGENT IN KOREA 
                   AND INSURANCE MUST INCLUDING INSTITUTE CARGO 
                   CLAUSE: ALL RISKS, WAR RISKS AND SRCC
                  +COPY OF FAX/TLX SENT TO APPLICANT ON SHIPMENT 
                   DATE ADVISING SHIPPING DETAILS
ADDITIONAL CONDITION
:47A:             +BILLS OF LADING ARE INDICATED NAME ADDRESS AND 
                   TELEPHONE NUMBER OF CARRYING
                   VESSEL'S AGENT AT PORT OF DESTINATION.
:71B: CHARGES                   EXCEPT OTHERWISE STATED, ALL BANKING 
                                CHARGES OUTSIDE KOREA INCLUDING 
                                REIMBURSING BANK'S CHARGES ARE FOR 
                                BENEFICIARY'S ACCOUNT
:48: PERIOD FOR PRESENTATION     DOCUMENTS TO BE PRESENTED WITHIN 
                               2l DAYS AFTER THE DATE OF SHIPMENT 
                               BUT IN ANY EVENTS WITHIN THE CREDIT 
                               VALIDITY
+49: CONFIRMATION INSTRUCTIONS    WITHOUT
:53A: REIMBURSING BANK            AMERICAN EXPRESS BANK LTD., NEW 
                                  YORK
:78: INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK
                +THIS CREDIT IS AVAILABLE AT SIGHT BASIS, WITH 
                 ACCEPTANCE COMM. AND DISCOUNT CHARGES FOR 
                 APPLICANT'S ACCOUNT
                +PLS CLAIM REIMBURSEMENT BY FORWARDING 
                 BENEFICIARY'S TIME DRAFT AND A COPY OF B/L TO THE 
                 REIMBURSING BANK
                +T/T REIMBURSEMENT NOT ALLOWED
                +ALL DOCUMENTS MUST BE FORWARDED IN TWO 
                 CONSECUTIVE LOTS BY INT'L COURIER SERVICE TO THE 
                 FOLLOWING ADDRESS: NATIONAL AGRICULTURAL 
                 COOPERATIVE FEDERATION INTERNATIONAL BANKING
                 DEPARTMENT 75, l--KA, CHUNGJEDNG-RD, JUNG-KU, SEOUL, 
                 KOREA
                +THIS CREDIT IS SUBJECT TO UCP, ICC PUBLICATIONS NO.500 (1993 REVISION)
:72: SENDER TO RECEIVER INFORMATION TEST    S70314
                                       WITH HANIL BANK, SEOUL
                                       PLS CONTACT THEM FOR
                                       TESTKEY VERIFICATION
+END OF MESSAGE+
33062 BOCSH A CN
15-MAY-2006 at 16: 56 from EXTEL

2．根据信用证内容回答下列问题：（20分，每小题1分）

1. 
补充资料: 
出口口岸：上海松江海关 2221
申报日期：2006-05-27
出口日期：2006-05-28
预录入号：290312384
运费USD 1600
保费USD 150
运输工具:JINHAI VOY905
集装箱号：YMLU2571980（标准箱整箱）
H.S: 61031200   
报关员：朱一明  3105896336542396
报关单位：上海嘉文报关有限公司
出口公司：上海群英进出口公司 代码：3101103586
2．发票

1. 
2007年2月，我方某公司从美国进口一批货物，合同商定按照信用证方式结算货款。货物出运后，受益人在信用证有效期内向美国的议付行交单议付。议付行经审查合格后，无发现不符点（单证相符、单单相符），即向受益人议付货款。我方收到货物后，发现货物品质与合同规定不符，请问我方是否可以要求开证行拒绝向议付行付款？为什么？（6分）

2. 
我国某公司对日本出口2000公吨大豆，合同商定按照信用证方式结算货款。日本客户按照规定，按时将信用证开来。国外来证规定：该批货物不允许分批装运。结果我国在规定的期限内分别在大连、青岛各装1000公吨于同一航次的同一只船只上，提单上也注明了不同的装运港和不同的装船日期。请问这是否违约？为什么？（6分）

1. 
北京某公司(以下简称北京公司)与法国一进口商(以下简称法国公司)采购TCL牌液晶平板型电视进行交易磋商,双方交换函电。
    现将下列情况列出互换函电的内容。函电首先由法国公司6月1日发来询盘，要求北京公司发盘。两天后北京公司发盘，内容为：TCL牌型号SH-50C1液晶平板型电视、数量500箱、包装为纸箱装每箱1台、价格为每台600美元CIF尼斯、装运期为9月装、结算方式为即期不可撤销信用证。两天后法国公司向北京公司发来还盘电传。要求为每台电视机580美元，其他条件接受。两天后北京公司对还盘再还盘，要求为每台电视机590美元。三天后，法国公司向北京公司发来接受电传，要求签订和约。