一、单项选择题（每小题 1 分，共 40 分）

1．江苏雄华钢卷尺厂以 CFR 术语报价出口一批钢卷尺，如果国外客户要求改为航空运输时，应采用（ ）术语为宜。

A．FCA B．CIP C．CPT D．DDP
2．广交会从第（ ）届开始，改名为中国进出口商品交易会。 A．100 B．101 C．102 D．103
3．D/A 付款条件下，出口商业汇票上的受票人应是（ ）。 A．代收行 B．托收行 C．出口商 D．进口商
4．广东深星玩具厂出口一批玩具，纸箱包装其尺寸为 48 厘米×25 厘米×53 厘米，每箱毛重为 11 千克。计划用 20 英尺集装箱装运，其箱内尺寸
为 591 厘米×233 厘米×224 厘米，最大载重量为 18 吨。最佳装箱量的方案是（ ）。
A．装 368 箱 B．装 384 箱 C．装 432 箱 D．装 456 箱
5．海关放行货物后，出口货物发货人或其代理人凭借（ ）将出口货物装运到运输工具上离境。
A．报关单海关作业联 B．盖有“海关放行章”的出口装货凭证 C．纳税凭证 D．报关单企业留存联
6．若可转让信用证中规定海运提单的发货人为受益人，收货人为 TO ORDER，并需 BLANK ENDORSED，当该信用证被转让后，该海运提单应由
（ ）进行背书。 A．第一受益人 B．第二受益人 C．开证行 D．开证申请人
7．根据 UCP600 规定，若信用证中无其他规定，商业发票必须以（ ）为抬头。 A．开证行 B．受益人 C．付款行 D．开证申请人
8．以下支付方式对进口商的风险而言从大到小的排列顺序是（ ）。
A．D/A＞30%后 T/T+70%L/C at sight＞D/P at sight＞装运前 T/T B．D/A＞D/P at sight＞30%后 T/T+70%L/C at sight＞装运前 T/T
C．装运前 T/T＞D/P at sight＞30%后 T/T+70%L/C at sight＞D/A D．装运前 T/T＞30%后 T/T+70%L/C at sight＞D/P at sight＞D/A
9．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．都属共同海损 B．前者属共同海损，后者属单独海损 C．都属单独海损 D．前者属单独海损，后者属共同海损
10．出口收汇核销登记的环节包括：①到有关部门办理“中国电子口岸”企业法人 IC 卡和企业操作员 IC 卡电子认证手续；②向外汇局提交所需
的相关材料；③到海关办理“中国电子口岸”入网手续；④出口企业取得出口经营资格；⑤外汇局审核材料，审核无误后，为出口企业办理登
记手续，建立出口企业电子档案信息。正确的出口收汇核销登记流程的顺序是（ ）。
A．①②③④⑤ B．①④②③⑤ C．④①②③⑤ D．④③①②⑤
11．我国对外贸易救济措施不包括（ ）。 A．反倾销 B．反补贴 C．出口信用保险 D．建立外贸预警机制
12．我国目前对知识产权采取行政保护与（ ）并重的模式。 A．海关保护 B．司法保护 C．自行保护 D．行业自律
13．山东食品进出口有限公司出口 20 吨大葱到日本三启株式会社，单价为 0.5 美元/千克，FOB 青岛，信用证金额为 10000 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 10000 美元；20 吨 10000 美元 B．20 吨 10000 美元；19 吨 9500 美元
C．21 吨 10000 美元；19 吨 9500 美元 D．21 吨 10500 美元；19 吨 9500 美元
14．若按 CIF LANDED 贸易术语成交，买卖双方的风险划分界限为（ ）。
A．货物在装运港越过船舷　　 B．货物在目的港越过船舷 C．货物交到目的港的码头 D．货物交给承运人
15．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
16．中科院物理研究所以特定减免税进口的大型实验设备的海关监管期限为（ ）年。 A．1 B．3 C．5 D．7
17．（ ）是指由于企业自身工作的过失而造成的客户流失，这种类型流失占客户流失总量的比例最高，带给企业的影响最坏。
A．自然流失 B．竞争流失 C．自动流失 D．过失流失
18．《联合国国际货物销售合同公约》规定，在分批交货合同中，如果卖方对其中任何一批货物已构成根本违约时，而合同项下的各批货物是相
互依存、不可分割的，则买方可以（ ）。
A．宣告合同对该批货物无效 B．宣告合同包括该批货物在内的以前各批货物无效
C．宣告整个合同无效 D．宣告合同包括该批货物在内的以后各批货物无效
19．某生产型外贸企业的投资项目符合国家鼓励发展的产业政策，取得了《国家鼓励发展的内外资项目确认书》，在向当地海关办理减免税项目
备案后准备申领《进出口货物征免税证明》时，接到船公司的进口设备到货通知，因海关的《进出口货物征免税证明》尚未办妥，不能及时报关和
提货，此时，以下哪种方式是不可取的？（ ）
A．待《进出口货物征免税证明》批准后再报关
B．先缴纳关税和进口环节增值税后报关，在取得《进出口货物征免税证明》后再向报
关地海关申请退回关增税
C．向海关申请，以关增税保证金形式先报关，待取得《进出口货物征免税证明》后再
重新申报，并退回关增税保证金
D．先将货物转入保税仓库或保税区，然后待《进出口货物征免税证明》批准后再报关
20．关于加工贸易合同核销表述错误的是（ ）。
A．加工贸易合同核销包括合同核销与台账核销两部分
B．在规定的时间内，海关对登记备案的进料加工合同予以核销结案，签发核销结案通知书
C．企业凭海关签发的银行保证金台账核销联系单，向银行办理保证金台账的销账手续
D．实行保证金台账实转的企业，凭海关出具的单证，向银行申请退还保证金及其利息
21．UCP600 is a code to standardize the conditions under which bankers are prepared to issue（ ）.
A．traveler’s cheque　　 B．documentary collection C．bills of exchange　 D．documentary credit
22．General average belongs to（ ）.
A．partial loss　　 B．actual total loss C．constructive total loss　　 D．total loss
23．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%
24．Your customer asks your bank to handle a collection outwards on his behalf. Your bank is（ ）.
A．the reimbursing bank　　 B．the negotiating bank C．the remitting bank　　 D．the collecting bank
25．The risk to the exporter in open account trading is that by surrendering the shipping documents to the importer, he（
）before he has obtained payment for them.
A．is in control of the goods　 B．loses control of the goods
C．retains control of the goods D．gives up control of the goods
26．A foul transport document is one which bears clause or notation which expressively declares a defective condition of
the（ ）.
A．vessel B．B/L itself C．shipment D．voyage
27．An exporter sells goods to a customer abroad on FOB and on CFR terms by L/C. Who is responsible for the freight charges
in each?（ ） A．Beneficiary; applicant 　　 B．Seller; buyer C．Buyer; seller 　　 D．Exporter; exporter
28．To whom is an endorser liable if the bill of exchange is dishonored?（ ）
A．a subsequent endorser or holder　 B．the drawer C．the payee D．a previous endorser
29．Before allowing goods to be exported, many countries in the world insist on（ ）which
allows the goods to be exported and a compulsory legal document for export.
A．a shipper’s certificate B．a mate’s receipt
C．a black list certificate D．an export license
30．（ ）, drawn up by the ICC, provide an internationally accepted set of standardized terms which set
out where the exporter’s responsibility ends as regards insurance and transport of goods.
A．UCP　 B．VAT　 C．INCOTERMS D．URC
Questions from 31 to 35 are based on the following passage:
Generally, cargo is carried in containers, but sometimes it is still shipped as breakbulk cargo. During the voyage, goods may
be stacked on top of or come into violent contact with other goods. And the cargo might be dragged, pushed, rolled, or
dropped during unloading, while moving through customs, or in transit to the final destination.
Moisture is a constant concern because condensation may develop in the hold of a ship even if it is equipped with air
conditioning and a dehumidifier(除湿机). Another aspect of this problem is that cargo may also be unloaded in precipitation,
or the foreign port may not have covered storage facilities.
Buyers are often familiar with the port systems overseas, so they will often specify packaging requirements. If the buyer
does not specify this, be sure the goods are prepared using these guidelines:
Pack in strong containers, adequately sealed and filled when possible.
To provide proper bracing in the container, regardless of size, make sure the weight is evenly distributed.
Goods should be palletized when possible containerized.
Packages and packing filler should be made of moisture-resistant material.
To avoid pilferage, avoid writing contents or brand names on packages. Other safeguards include using straps, seals, and
shrink wrapping. Observe any product-specific hazardous materials packing requirements.
Normally, air shipments require less heavy packing than ocean shipments, though they should still be adequately protected,
especially if they are highly pilferable.
Finally, because transportation costs are determined by volume and weight, specially reinforced and lightweight packing
materials have been developed for exporting. Packing goods to minimize volume and weight while reinforcing them may save
money, as well as ensure that the goods are properly packed.
31．Rough handling in transit will do great harm especially to（ ）.
A．containerized cargo B．breakbulk cargo C．palletized goods D．none of the above
32．Moisture has long been the concern in export business, of which the reasons are stated except（ ）.
A．human-caused factors B．unloading in precipitation
C．condensation in the ship’s hold D．poor storage facilities
33．Packaging guidelines should be always preferred EXCEPT（ ）.
A．when possible, pack in strong containers and adequately sealed and filled
B．moisture-resistant materials for packages including packing filler should be used
C．the more expensive packaging material, the better
D．observing packing requirements for any product-specific hazardous materials
34．The packing of cargo delivered by air freight can be（ ）.
A．slighter than that of the freight carried by sea B．heavier than that of the freight carried by sea
C．more pilferable D．more protective
35．The major concern for the dimensions and weight of the packaging is for（ ）.
A．the safety B．the volume and weight C．the costs　　 D．the carrier
Questions from 36 to 40 are based on the following passage:
A garment label is more than just a piece of fabric. It is something that draws the attention of customers to the garment. In
today’s times, labels actually help in selling a garment. Customers decide whether to buy a piece of apparel or not on the
basis of its label.
Labels communicate to the customer what types of materials have been used in making the garment. Different manufacturers use
their own special type of labels to create their own distinct identity. A label might be custom-made by a manufacturer to
make it unique. Beautiful, customized labels add to the beauty and style of the garment.
Each brand produced by the manufacturer is usually distinguishable on the basis of a special symbol, color or word. This is
reflected through the label.
Garment labels can be made using several fabrics, in different types of finishes and can be attached to the garment in
different styles. The fabrics that are commonly used in the preparation of labels are satin, damask, semi-damask and taffeta.
In some cases, cotton, canvas and felt are also used in making labels. Satin is the most used fabric in preparing labels.
Leather labels are generally used in case of jeans and pants. PVC labels are used in pants and bags. Satin is soft on the
skin and looks very pretty initially. However, it is not one of the best fabrics to be used in labels because it is very thin
and can snag easily. Labels made using taffeta are stiffer than those of satin and do not snag as easily. However, taffeta
labels can irritate the skin of the customers. Damask and semi-damask are ideal fabrics for making labels. Damask labels are
soft even after finishing and do not cause any irritation to the customer. Semi-damask is similar to damask in feel, but it
costs lesser than damask.
36．According to the passage, which statement is NOT true?（ ）
A．A garment label has been a “spokesman” for the certain brand.
B．Nowadays, labels have been one of the most influentially decisive factors in the customer’s purchasing performance.
C．A unique label adds to the beauty and attraction of the garment. D．Labels are somewhat more important than the garments.
37．The most used fabric adopted in the labels is（ ）. A．felt B．semi-damask C．satin D．leather
38．According to the description of the article, you’re to judge the best statement below.（ ）.
A．Taffeta labels cause irritation to the customer, but they do snag as easily. 　　
B．The feel of semi-damask and damask is similar to each other, and the cheaper costs make the former be the most
appropriate labels. C．Satin labels are stiffer than those of leather which may irritate the skin of the users.　　
D．Damask labels are soft and snag easily.
39．The labels communicate to the customer with the information except（ ）.
A．the material types used　　 B．the unique style and distinct identity
C．the reasons for purchasing D．being beautiful and unique
40．The best title for the passage is（ ）.
A．DIFFERENT LABELS 　　 B．THE VARIOUS FABRICS USED IN LABELS
C．LABELS—THE DISTICTIVE IDENTITY D．THE FUNCTIONS OF GARMENT LABELS
二、多项选择题（每小题 1.5 分，共 15 分，多选或少选均不得分）
1．以下哪些贸易术语项下，卖方需承担国外运费？（ ） A．DAF B．DEQ C．DES D．FOB STOWED
2．下列哪些方式进口自动许可货物时，可以免领《自动进口许可证》？（ ）
A．加工贸易项下进口并复出口的（原油、成品油除外） B．每批次价值不超过 10000 元人民币货样广告品进口的
C．外商投资企业作为投资进口的 D．进入保税仓库的
3．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
4．来料加工贸易合同的审批需要提供的申请文件有（ ）。
A．加工贸易合同申报表 B．验资报告 C．加工企业生产能力证明 D．进口料件申请备案清单
5．以下哪些样品是属于磋商阶段涉及的样品？（ ）
A．Test sample B．Modified sample C．Approved sample D．Pre-production sample
6．以下哪种类型信用证支付方式下，指定银行对受益人付款后无追索权？（ ）
A．延期付款信用证 B．议付信用证 C．承兑信用证 D．即期付款信用证
7．根据国家税务总局（2005）199 号文件精神，出口企业实行单证备案制度。以下哪些单证必须要在企业财务部门备案，以备税务机关核查？（
）
A．外贸企业购货合同 B．信用证 C．出口货物明细单 D．出口货物装货单
8．投保海运一切险后，以下哪些风险可不用加保？（ ） A．偷窃、提货不着险 B．交货不到险 C．淡水雨淋险 D．战争险
9．原产地标记的评审原则有（ ）。
A．产品名称应由其原产地地理名称和反映其真实属性的通用产品名称构成
B．产品的品质、品味、特征、特色和声誉能体现原产地的自然环境和人文因素，并具有稳定的质量、悠久的历史、良好的声誉
C．在生产中采用传统的工艺生产或特殊的传统的生产设备生产 D．其原产地是公认的，协商一致的并经确认的
10．独家代理与经销的主要区别是（ ）。
A．当事人关系不同 B．履行合同义务主体不同 C．承担的风险不同 D．承担的销售义务不同
三、判断题（每小题 1 分，共 15 分，对 的打√，错的打×）
1．在出口业务中，样品制作费都是由生产厂家承担。 （ ）
2．德国产品安全认证 GS 遵循自愿认证的原则。 （ ）
3．在代理进口业务时，一般都由代理方先行垫付有关进口费用，事后再与委托方清算。 （ ）
4．客户细分是进出口商提高对客户管理水平的重要工作内容，只有准确、深入地客户细分，才能保证客户的不同需求得以满足。 （ ）
5．若进口商发现提单是伪造的，可以向当地法院申请止付令，阻止开证行付款。 （ ）
6．若信用证中要求保险单，则受益人既可提交保险单也可提交保险凭证。 （ ）
7．在外贸企业兑现划线支票时，只能采用银行转账方式结算。 （ ）
8．根据 UCP600 规定，如果信用证要求商业发票和海运提单以外的单据，且未规定出单人或其单据内容，则只要提交的单据内容看似满足所要求
单据的功能，银行将接受单据。 （ ）
9．不管何种提单，只要提单上事先印就“已装船”字样，就自动成为已装船提单。 （ ）
10．货物原产地实质性改变的确定标准，以从价百分比为基本标准；从价百分比不能反映实质性改变的，以税则归类改变、制造或者加工工序等
为补充标准。 （ ）
11．根据 UCP600 规定，如果从单据中不能确定 CIF 或 CIP 价格，投保金额必须基于要求承付或议付的金额，或者基于发票上显示的货物总值来
计算，两者之中取金额高者。 （ ）
12．中国出口信用保险公司目前所开办的中长期出口信用保险业务主要有：出口买方信贷保险和出口卖方信贷保险。 （ ）
13．在 EXW 贸易术语下，买方负责办理出口批件。 （ ）
14．In a documentary credit, terms such as “divisible”, “assignable”, and “transmissible” carry the same meaning and
have the same effect as the term “transferable” and are interchangeably used with such a term. （ ）
15．An arbitration award is final and binding upon both parities, therefore, if one party does not get satisfied with the
award, it cannot refer the case to the court, so long as the arbitration procedures are legal. （ ）
四、简答题（每小题 5 分，共 20 分）
1．请比较流通型外贸企业的外贸业务员在做代理进出口业务时与做自营进出口业务时的工作任务有何差异。
2．请简述银行担保提货的业务背景和具体做法。
3．请简述加工贸易货物的特点和单耗核定的原则。
4．请写出审证的步骤以及改证的业务流程。
五、案例分析题（每小题 5 分，共 10 分）
1．2007 年 7 月 10 日，湖南郴州天中对外贸易有限公司与美国大路贸易公司签订了出口一批机织湘绣产品合同，出口价格按当天汇率
USD1=RMB¥7.5663 计，交货期为 2008 年 2 月 5 日前。到 2008 年 2 月 2 日为止，美元汇率大幅下跌，当天汇率 USD1=RMB¥7.1656，且原材料价格上
涨 10%。若交货，则该公司这笔业务将会出现巨额亏损。恰逢从 2008 年 1 月 24 日开始，湖南郴州地区连降大雪，形成冻雨现象，造成供电线路全
部中断，导致公司下属工厂停产，直到合同交货期满为止该工厂仍无法恢复生产。2 月 6 日，该公司将国内外报道的报纸及受灾图片发给美国大
路贸易公司，以此不可抗力为由要求取消合同。美国大路贸易公司不同意取消该合同，要求延期至 4 月 5 日前交货。请问，湖南郴州天中对外贸易
有限公司以不可抗力为由要求解除该合同合理吗？请说明原因。
2．长春特发进出口有限公司向德国 KO Company 进口 500 箱汽车零件，即期信用证付款，投保一切险。长春特发进出口有限公司付款赎单，凭清
洁海运提单提货复验后发现下列情况：（1）该批货物共有 50 个批号，抽查 10 箱，发现其中 1 个批号涉及 2 箱汽车零件公差未达标；（2）收货
人实收 499 箱，少 1 箱；（3）有 3 箱货物外包装有被水浸湿的明显迹象，且箱内货物都有生锈的现象。请分析上述情况长春特发进出口有限公司
应分别向谁索赔?索赔时，需提供哪些材料？