五、外贸英语翻译(10分)1、英译汉(5分)Dear Sirs,Your letter of the 5th March came to hand yesterday.Accordingly, we have lost no time in getting in touch with your factories and urged them to hasten their delivery. Owing to heavy commitments, they cannot advance delivery from June to April but they understand perfectly that July is the selling season for shirts in your market. They eventually agree to make delivery in mid-May.We have booked the shipping space on s.s Dong feng, which is scheduled to sail on or about the 20th of May. We shall cable you as soon as the loading is completed.Yours faithfully,China National Textiles I/E Corp.XXXX Garments Branch参考答案：先生：三月五日来函昨日收到。
据此，我们立即与厂方联系，催促他们赶快交货。
由于交货任务繁重，他们不能由六月份提前到四月份交货，但是，他们非常清楚七月份是您方市场衬衣的销售季节。
故最终同意五月中旬交货。
我们已订妥“东风轮”的舱位，预计五月二十日左右开航。
一俟装货完毕，当即电告。
中国纺织品进出口公司XXXXXX服装分公司2、汉译英(5分)先生：金鹿牌自行车十二月二十日来函收到，获悉您放有意在贵国推销我们的自行车。
对此，我们非常干兴趣。
对您方为推销我方的自行车所作的努力我们深为感激。
但对您方的要求以见票后六十天承兑交单方式付款一事，我们谦难考虑。
我们的通常做法是要求即期信用证付款。
为了促进我方自行车在贵方市场上的销售，我方准备接受即期付款交单方式，以示特别照顾。
希望您能接受上述付款条件并盼早日收到回音。
青岛自行车出口公司经理参考答案：Dear Sirs,“Golden Deer” Brand BicycleWe have received your letter of December 20 and noted with interest your intention of pushing the sale of our bicycle in your country.Although we are much appreciative of your efforts to help sell our bicycles, we regret being unable to consider your request for payment by D/A 60days’ sight. Our usual practices is to ask for sight L/C.However, in order to facilitate developing the sale of our bicycles in your market, we are prepared to accept payment by D/P at sight as a special accommodation.We hope that the above payment terms will be acceptable to you and look forward to the pleasure of hearing from you soon.Your faithfully.2、缮制商业发票(10分)(要求根据下列L/C No.002/2002/00889的内容，缮制商业发票，如保费为1%，运费为5%，请按信用证要求缮制商业发票，请完成发票中的10 项内容的填写。
)Commercial Bank of Ceylon LimitedIrrevocable Documentary CreditIssue Date: 2002, June 10L/C No: 002/200200889We hereby issue this credit subject to "the uniform customs andpractice for documentary credit <1993 revision) InternationalChamber of Commerce, Paris, France, publication No.500".Advising Bank: Bank of China, Qingdao Branch.Applicant:Blue Bird TradingNo.80,Mosque Road,moratuwa ,Sri LankaBeneficiary:Shandong light Electrical Appliances co.,ltd.Qingdao,Shandong province,China.Total Amount:USD16000.00Shipment:From Qingdao to Colombo,Sri lankaShipment to be effected not later than :the 25th July 2002.Date of expiry:2002 August 31 Place of expiry: ChinaDocuments to be presented within 16 days after the date of B/L.Partial shipment :Not allowed Shipping Mark:B.B.TTranshipment :AllowedThe number and the date of the L/C and our bank name mustbe quoted on all documents.Credit available by negotiation with any banks at sight.Description of goods:Energy Saving Lamp10000pcs. CIF Colombo USD1.60/pcDocuments required:1.Manually signed invoices in 6 fold certifying that goods are as per contract No.GA/ MS003/002,dd the 28th March 2002.quoting the L/C no and showing the FOB value,freight and insurance seperately.And Full set of not less 2/3 clean on board marine B/L marked "Freight Prepaid" and made out to order and endorsed to our order and notif ying party.Short B/L not acceptable.SHANDONG LIGHT ELECTRICAL APLIANCES CO.,LTDCommercial InvoiceInovice No:QDE2002/008Date :10th July ,2002(1)Exporter: Shandong light Electrical Appliances co.,ltd.Qingdao,Shandong province,China.(2)Importer: Blue Bird TradingNo.80,Mosque Road,moratuwaSri Lanka.(3)L/C No: 002/200200889(4)L/C Dtae: 2002,june 10(5)Ports of load /unload: from Qingdao to Colombo,Sri lankaName : Energy saving lamp(6)Shipping Marks:B.B.Ttotal amount(7) qty: 10000pcs(8) unite price :CIF Colombo USD1.60/pcUSD16000.001% Insurance USD160.00(9) 5% Freight USD800.00(10) FOB Value:USD15040.00Shandong Light ElectricalAppliances Co.,Ltd.(stamp)七、计算题(要求列出计算公式、计算过程及计算结果，共15分)我某外贸公司向新加坡A公司出口一批货物，出口总价格为50万美元CIF，从青岛港到新加坡的海运费为15000美元，保险按CIF总价的110%投保一切险，保险费率2%。
这批货物的出口总成本为320万人民币(含各种费用)。
结汇时，银行外汇买入价为美元折合人民币为7.8元。
试计算这笔交易的外汇净收入(FOB净价)、换汇成本和盈亏率。
1.FOB=CIF-F-I=500000-15000-(550000X2%)=474000美元即RMB3,697,200元(474000 X 7.8)2. 换汇成本= 出口总成本人民币出口外汇净收入= 3200000/ 474000≈6.753、盈亏率=出口销售人民币净收入-出口总成本/出口总成本X 100%=3697200-3200000/3200000X100%≈16%。