2017年5月BEC中級考試複習訓練題

來源：文萃谷 3.06W

加緊學習，抓住中心，寧精勿雜，寧專勿多。以下是小編為大家搜索整理的2017年5月BEC中級考試複習訓練題，希望能給大家帶來幫助!更多精彩內容請及時關注我們應屆畢業生考試網!

　　Ⅰslate the following sentences into Chinese.

1. “Offer fresh potatoes, produced in Bangladesh Thailand, USD750.00 per M/T FOB Chittagong Port.”

2. We supply cashew nuts in bulk, US$800.00 per M/T FOB New York, USA.

3. There is no minimum order for each product in the catalogue, but an amount of USD200 for each order is requested, not including delivery cost, tax and VAT.

4. We offer 5% discount on the order above USD$1000 or more than 30 pieces per style/color/size, not including delivery cost, tax and VAT.

5. Quotations in a currency other than US dollar are based on the rate of exchange at the time of quoting and, unless otherwise stated, the price may be subject to revision up or down if any different rate of exchange is ruling at the date of invoice.

1. 報價，產於泰國、孟加拉國的新鮮土豆，每公噸750美元FOB吉大港。

2. 我方可提供散裝腰果，每公噸800美元FOB美國紐約。

3 . 商品目錄表中的每件商品都沒有最低訂貨數量，但是每個訂單的.金額不得少於200美元，不包括運輸成本，税費和增值税。

4. 我們對於金額超過1 000美元或每個式樣、顏色、尺寸的數量都超過30件的訂單都給予5%的折扣，不包括運輸成本，税費和增值税。

5. 以非美元貨幣所進行的報價，以報價時的匯率為準，除非另有規定，如果發票日的匯率不同則價格應相應上下浮動。

　　Ⅱ. Calculation

1. The buyer from Hong Kong agrees to purchase from the seller in Shanghai 1,000 sets of tool kits at HK$80.00 per set CIF Hong Kong. The insurance is arranged to cover All Risks (Rate=0.5%) at 110% of the invoice value of the purchase. Work out how much it is in HK dollars CFR Hong Kong.

FOB = CIF-I-F

I = CIF×(1+10%)×0.5%

= 0.44

F = 3

FOB = 79.56

2. Convert US$ 50 per case CIF New York into CFRC5 New York. (The insurance is arranged to cover All Risks at 0.5% of 110% invoice value)

CFR = CIF-I

I=CIF×(1+10%)×0.5%

= 50×(1+10%)×0.5%

= 0.275

CFR = CIF-I

=49.725