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1、,国际贸易实务（双语）(International Trade Practice In Chinese and English),制作人：郝美彦,理论电子课件,百度文库 百度文库,第一章 国际贸易术语第二章 主要贸易条件第三章 商品的价格第四章 国际货物运输第五章 国际货物运输保险第六章 国际货款的收付第七章 检验、索赔、不可抗力与仲裁第八章 合同的磋商 第九章 合同的履行 第十章 国际贸易方式,课件目录,百度文库 百度文库,第一章 国际贸易术语 International Trade terms,贸易术语及国贸易际惯例(trade terms and international custom
2、ary practices),国际贸易术语的含义及作用有关贸易术语的国际惯例,返回目录,百度文库 百度文库,Case(案例)：One import and export company exported his goods under the CIF term.The seller delivered the goods on board the vessel on time and prepared all necessary documents.But the vessel stranded and sank in a few hours after departure.The next
3、day,when the seller asked for payment with full set of documents in conformity with the contract,the buyer refused to accept the documents and rejected payment because his goods have been lost.Is it reasonable for the buyer to do so?Why?,返回目录,百度文库 百度文库,、The definition of Trade Terms（贸易术语的定义）:,FOB LO
4、NDON,The trade terms refer to using a brief English concept or abbreviation to indicate the formation of the unit price and determine the responsibilities,expenses and risks borne by two parties as well as the time of the passing of the property in the goods.,返回目录,百度文库 百度文库,2、International customary
5、 practices(国际贸易惯例),Warsaw-Oxford Rules 1932 华沙牛津公约Revised American Foreign Trade Definitions 1941美国对外贸易修订本International Rules For the Interpretation of Trade Terms国际贸易术语解释通则,返回目录,百度文库 百度文库,常用的贸易术语,FOB(Free on Board,named port of shipment)船上交货(指定装运港)CFR(Cost and Freight，named port of destination)成本加运
6、费(指定目的港)CIF(Cost，Insurance and Freight，named port of destination)成本加保险费、运费(指定目的港),返回目录,百度文库 百度文库,FOB,Free on Board(Named port of Shipment)指定装运港船上交货,It means that the seller fulfils his obligation to deliver the goods when they have passed over the ships rail at the named port of shipment.This means
7、that the buyer has to bear all expenses and risks of or damage to the goods from that point.,返回目录,百度文库 百度文库,CFR(Cost and Freight，named port of destination)成本加运费(指定目的港),It means that the seller shall undertake the cost and freight necessary to carry the goods to the named port of destination,but the
8、risks of,losses of,or damage to the goods,as well as any additional costs due to events occurring after the time the goods have been delivered on board the vessel,are transferred from the seller to the buyer when the goods pass the ships rail at the port of shipment,返回目录,百度文库 百度文库,CIF(Cost，Insurance
9、 and Freight，named port of destination)成本加保险费、运费(指定目的港),It means that the seller has the obligation to procure marine insurance against the risks of,losses of,or damage to the goods during the carriage.,返回目录,百度文库 百度文库,Mode of transportation(运输方式),The formation of the unit price(价格构成),The place of de
10、livery/risk transfer（交货地点/风险转移点）,Responsibilities,expenses and risks borne by two parties（双方责任、费用和风险的划分）,返回目录,百度文库 百度文库,1.The mode of transportation(运输方式),Suitable for sea or inland waterway transport.,2.The formation of the unit price(价格构成),FOB:Cost(成本)CFR:Cost and Freight(成本和运费)CIF:Cost,Insurance
11、and Freight(成本和运费和保险费),返回目录,百度文库 百度文库,3.The place of delivery/risk transfer(交货地点和风险转移点),On the ships rail at the named port of shipment(在装运港的船舷),4.The expenses and responsibilities borne by two parties(双方费用、风险和责任的划分),返回目录,百度文库 百度文库,The seller The buyer,FOB,Deliver the goods on board the vessel交货,Con
12、tract for the carriage of the goods 租船订舱,Obtain export license获得出口许可证,Obtain import license,Cover cargo insurance 投保,Provide documents for the buyer and ask for payment 交单议付,Pay the price and take delivery of the goods,返回目录,百度文库 百度文库,The seller the buyer,CFR,Contract for the carriage of the goods at
13、 his own expenses,On usual term 通常条件By the usual route 惯常航线In the proper vessel 适合的船舶,Usual freight正常运费,Additional Freight额外运费,返回目录,百度文库 百度文库,The seller the buyer,CIF,Contract for the carriage of the goods,Cover cargo insurance on behalf of the buyer,Minimum insurance(F.P.A)最低险别,additional insurance
14、 premium额外保险费,返回目录,百度文库 百度文库,CIF,1.The expenses and risks are separated(风险和费用分离),2.CIF term is document transaction 单据交易(Symbolic delivery)象征性交货,The seller fulfills his duty of delivering goods against the documents,The buyer shall pay the price against the documents,返回目录,百度文库 百度文库,货交承运人的三个贸易术语,1)FC
15、A(Free Carrier,named place)货交承运人(指定地点)2)CIP(Carriage insurance Paid to，named place of destination)运费、保险费付至(指定目的地)。3)CPT(Carriage Paid Tonamed place of destination)运费付至(指定目的地),返回目录,百度文库 百度文库,目的地交货的各种术语,1)DAF(Delivered at Frontiernamed place)边境交货(指定地点)2)DES(Delivered Ex Shipnamed port of destination目的
16、港船上交货(指定目的港)3)DEQ(Delivered Ex Quay，named Port Of destination)目的港码头交货(指定目的港)4)DDU(Delivered Duty Unpaid，named place of destination)未完税交货(指定目的地)5)DDP(Delivered Duty Paid,named place of destination)完税后交货（指定目的地）,返回目录,百度文库 百度文库,第二章 主要贸易条件The Quality of Goods The Quantity of Goods Packing and Marking,返回目
17、录,百度文库 百度文库,nit1 Quality of Goods 商品的品质,表示品质的方法,(1)用文字说明表示商品的品质(Sale by Description),凭规格、等级或标准买卖(Sale by Specification,Grade or Standard)商品规格(Specification)：The specification of the goods refers to certain main indicators which indicate the quality of the goods,such as composition,content,purity,siz
18、e,length,etc.,SUPER,返回目录,百度文库 百度文库,商品的等级(Grade)The grade of the goods refers to the classifications of the commodity of the goods which is indicated by words,numbers or symbols.The classifications are usually decided by different qualities,weights,compositions,appearances,properties,etc.,商品的标准（Stand
19、ard）The standard refers to the specifications or grades which are stipulated and announced by the government or the chambers of commerce,etc.,返回目录,百度文库 百度文库,凭牌号或商标买卖（Sale by Brand Name or Trade Mark）As to the goods whose quality is stable,reputation is sound and with which the customers are quite fa
20、miliar,we may sell it by brand name or trade mark.,凭产地名称买卖(Sale by Name of Origin)It is suitable for some agricultural products and by-products whose origins are well-known all over the world.,返回目录,百度文库 百度文库,凭说明书和图样买卖(Sale by Description and Illustration),The quality of some commodities,such as tech
21、nological instruments,electric machines,etc.can not be simply indicated by quality indexes,instead it is quite necessary to explain in detail the structure,material,performance as well as method of operation.If necessary,pictures,photos,etc.must also be provided.,返回目录,百度文库 百度文库,（2）以实物表示商品的品质（Sale by
22、 Actual Quality or Sample,看货买卖(Sale by Actual Quality)In this case,the buyer or his agent examine the goods at sellers place at first.After they conclude a deal,the seller shall deliver the goods according to the goods examined.,凭样品买卖（Sale by Sample）The sample refers to the article which can be used
23、 to represent the quality of the whole lot.Sale by sample includes two cases,i.e.,sale by the sellers sample and sale by the buyers sample.,返回目录,百度文库 百度文库,a.凭卖方样品(Sale by Sells Sample)：b.凭买方样品(Sale by Buyers Sample)：c.对等样品成交（Sale by Counter Sample）：也有的称之为确认样品（Confirming Sample）。日后卖方交货以对等样品品质为准。,返回目录
24、,百度文库 百度文库,Unit2 商品的数量The Quantity of Goods,1、商品数量的计量单位 按重量(Weight)计算。常用的单位有公吨(Metric ton/kilo ton)、长吨（Long Ton）、短吨（short tonnet ton）、公斤(kilogram）等,返回目录,百度文库 百度文库,按数量计算。常见的计数单位有件（Piece）、双(Pair)、套（Set）、打(dozen)、卷（roll）、箱(case)、箩（gross）、袋(bag)、包（bale）等,长度(length)计算。常用单位有米(meter/m.)、英尺(footft)、码（yardyd
25、）等。丝绸、布疋、钢管、电线电缆、金属绳索等常用长度单位计量。,返回目录,百度文库 百度文库,按面积（Area）计算。有平方米（Square metersqm）、平方英尺(square footsq.ft)、平方码（square yard/sqyd）等。木板、皮革、地毯、玻璃板等用面积单位计量。,按体积（Volume）计算。有立方米（cubic metercum.）、立方尺（cubic footcuft）、立方码(cubic yardcuyd)等。木材、天然气、化学气体等常以体积作计景单位。,按容积（capacity）计算。常见的容积单位有升literl.、加仑(gallon/gal)、蒲式耳
26、(bushel/bu)等。各类谷物和液体商品常以容积为单位。,返回目录,百度文库 百度文库,、商品重量的计算方法1)按毛重（Gross Weight）计算 2)按净重(Net Weight)计算，净重指商品本身的重量。,Actual tare:实际皮重Average tare:平均皮重Customary tare:习惯皮重Computed tare:约定皮重,返回目录,百度文库 百度文库,3)Conditioned Weight：按公量计算。his kind of calculating method is suitable to those cargos whose water conten
27、ts are not stable,such as wool,silk,etc.,公量=商品干净重x(1+标准回潮率)公量=商品净重x（1+标准回潮率/1+实际回潮率）式中商品干净重是指用科学方法抽去商品中的水分后商品的重量。标准回潮率是交易双方约定的货物中的水分与商品的干量之比。,4）Theoretical weight:按理论重量5）Legal weight and net weight:按法定重量,返回目录,百度文库 百度文库,商品数量条款的确定 商品数量条款，由成交商品的数量和计量单位组成。对以重量成交的商品还要订明计算重量的方法。,1.Dont use such words as a
28、bout or circa or approximate before the quantity of the goods.2.To stipulate the quantity latitude:It means that the seller may deliver the goods with a certain percentage more or less in quantity.,返回目录,百度文库 百度文库,Unit 3 商品的包装Packing,在国际贸易中，除少量商品难以包装，或不值得包装而采取裸装（Nude Packed）或散装(In Bulk)方式外，绝大多数商品均需要有
29、适当的包装。商品的包装(Package of Goods)是国际商品交换不可缺少的重要环节，是联系生产与消费的桥梁。包括不仅起到保护、宣传、美化商品的作用，还可使商品增值。商品包装条款也是合同的要件之一。,返回目录,百度文库 百度文库,The kinds of packing(包装的种类),、Shipping packing:运输包装According to the method of packing:single piece packing and collective packing.According to style of packing:Cases,drums,bags,bales,
30、bundles,etc.According to the material of packing:Cartons,wooden cases,iron drums,wooden casks,paper bags,gunny bags,plastic bags,etc.,返回目录,百度文库 百度文库,According to the softness of packing:softness packing and hardness packing as well as half-hardness packing.According to the extent of packing:full pac
31、ked and part packed,、Marketing packing:销售包装,Piling-up pattern:Hanging-up pattern:Spreading-up pattern:Pattern for carryingabout:,Pattern for easily opening:Pattern for spraying out:Pattern for showing off a gift.,返回目录,百度文库 百度文库,Packing Mark（包装标志）,Shipping mark:运输标志,It is usually made up of geometric
32、al diagrams,letters,figures and simple words.The contents of shipping mark are as follows:Consignees code:Consignors code:DestinationPackage number,ABC CO.LONDON,返回目录,百度文库 百度文库,Warning mark:（警告性标志）It is also called dangerous cargo mark,which is brushed clearly and definitely on the shipping packing
33、of the inflammable,explosive,poisonous,corrosive goods,so as to give warnings to the workers,Indicative mark:（指示性标志）This kind of mark is used to reminder the relative workers of the items for attention when they load,unload,carry and store the goods,such as handle with care,keep dry etc.,返回目录,百度文库 百
34、度文库,Neutral packing and brand designated by the buyer中性包装和定牌,、Neural packing:It means that there is neither a name of the origin,nor a name of the factory,nor a trade mark,a brand,or even any words on the packing of the commodity and the commodity itself.It includes two kinds:packing with trade mark
35、 designated by the buyer but without the mark of the manufacturers and origins packing without trade mark and origins as well as the mark of the manufacturers.,返回目录,百度文库 百度文库,、Brand designated by the buyer（定牌包装）:It means that the seller marks the trade mark or Brand designated on the package of the
36、commodity or the commodity itself as buyers request,返回目录,百度文库 百度文库,第三章 商品的价格 The Price of the Goods价格条款(Price Clause)是进出口合同中的核心条款。正确把握进出口商品的作价原则，采用合理的作价方法，选择合理的作价方法，选择有利的计价货币，确定合适的价格术语，适当使用与价格有关的佣金和折扣，对提高外贸经济效益有着十分重要的意义。,返回目录,百度文库 百度文库,出口商品的成本核算(1)出口总成本与出口销售收入 出口总成本是指出口商品的进货成本加上出口前的一切费用和税金。出口销售收入分为出
37、口销售外汇净收入和出口销售人民币净收入，前者是以FOB价出售商品所得的外汇净收入，后者是以FOB价按外汇收帐时挂牌汇价折合的人民币数额。(2)出口商品盈亏率与出口创汇率 出口商品盈亏率是指出口盈亏额与出口总成本的比率。计算公式为：出口商品盈亏率=(出口销售人民币净收入-出口总成本)/出口总成本 x100 出口创汇率是指加工后成品出口的外汇净收入与原料外汇成本的比率。如原料为国产品可以FOB价折算：若原料为进口产品，则以CIF价折算。,返回目录,百度文库 百度文库,特别在来料加工情况下，该指标更具有现买意义。其计算公式为：出口创汇率=（成品出口外汇净收入-原料外汇成本）/原料外汇成本 x 100
38、%(3)出口商品换汇成本出口换汇成本=出口总成本（本币）/出口销售外汇净收入（外币）出口商品价格的换算方法(1)FOB价的换算 CFR价=FOB价+运费 CIF价=（FOB价+运费）/1-保险费率X(1+投保加成),返回目录,百度文库 百度文库,(2)CFR价的换算 FOB价=CFR-运费 CIF价=CFR价/1-保险费率X(1+投保加成)(3)CIF价的换算 FOB价=CIF价X1-(1+投保加成)X保险费率-运费 CFR价=CIF价X1-(1+投保加成)X保险费率,返回目录,百度文库 百度文库,佣金与折扣Commission and Discount佣金(Commission)是买方或卖方
39、对中间商介绍交易或代办买卖所给予的报酬。折扣(Discount,Rebate,Allowance)是卖方按原价给买方的一定百分比的价格减让。,返回目录,百度文库 百度文库,1）佣金的运用（1）佣金的种类。佣金分“明佣”和“暗佣”两种。前者在合同中标明“佣金”字样，并规定某一百分比。而后者不标志百分比，甚至也不出现“佣金”字样。但不管何种方式，只要含有佣金，商品的价格就肯定要高。(2）佣金规定方法。凡价格中含有佣金的称之为含佣价。一般用文字表示，如“每公吨3 500美元 CIF 伦敦包括2佣金”，（U.S.$3500per M/T CIF London including 2%Commissio
40、n）。也有一些合同中采用简写方式，如“每公吨2000美元 CIF C 2%伦敦”（U.S.$2000 per M/T CIF C 2%London）。佣金也可以用绝对数字表示，如“每公吨付佣金100美元”等等。凡在价格中不含佣金或折扣的称为净价（Net Price）。(3)佣金的计算。以CIF成交，就以CIF价来乘以佣金得出佣金数。若以FOB为基数，则在CIF成交情况下，扣除运费、保险费后再计算佣金。如果已知净价，则含佣价的计算公式为：含佣价=净价/（1-佣金率）,返回目录,百度文库 百度文库,2)折扣的运用（1）折扣的种类。在国际贸易中，除为鼓励买方积极购买而给与的一般交易折扣（Trade
41、Discount）外，还有现金折扣（Cash Discount）、数量折扣（Quantity Discount）、季节折扣（Seasonal Discount）、特别折扣（Special Discount）等等。此外与佣金相同，折扣也有“明扣”与“暗扣”之分。（2）折扣的规定。折扣一般也用文字表示，如“每公吨500美元 CIF 伦敦 含2折扣”，（U.S.500per M/T CIF London including 2%Discount）,返回目录,百度文库 百度文库,合同中价格条款的规定 合同中价格条款一般包括商品的单价和总值两项基本内容。商品单价包括：计量单位、单位价格金额、计价货币和价
42、格术语四个部分。如“每公吨200美元CII伦敦佣金5%(U.S.$200 per MT CIFC5%LONDON)。总值是指单价与成交商品数量的乘积，即一笔交易的总金额。,返回目录,百度文库 百度文库,第四章 国际货物运输 Transportation 第一节 运输方式(Methods of the delivery)第二节 装运条款(shipment clause)第三节 运输单据(shipping documents),返回目录,百度文库 百度文库,一、Ocean Transport 海洋运输(一)Liner transport 班轮运输1.The features of liners u
43、sually include:班轮运输的特点 The liner has a regular line,port,timetable and comparatively fixed freight.The kinds and quantities of the goods carried by the liner are very flexible,and the liner can ensure delivery quality.,第一节 运输方式(Methods of the delivery),返回目录,百度文库 百度文库,The carrier is responsible for l
44、oading and unloading operation,i.e.,gross term.The B/L drawn by the shipping company is the shipping contract between the carrier and the consignor.The rights and obligations of the carrier and the consignor are based on the B/L drawn by the shipping company.,返回目录,百度文库 百度文库,2.班轮运费(The liner freight)
45、The liner freight is charged according to Liners Freight Tariff.The liner freight includes basic freight and surcharges.The basic freight is charged according to the standard of Liners Freight Tariff.The basic standards for calculating freight are stipulated as follows:l Gross weight,i.e.,weight ton
46、,which indicated by“W”in the tariff.,返回目录,百度文库 百度文库,Volume,i.e.,measurement ton,which is indicated by“M”in the tariff.Gross weight or volume weight,choosing the higher rate between the two,which is indicated by“W/M”in the tariff.The value of the cargo,i.e.,a certain percentage of FOB price which is
47、indicated“A.V.”in the tariff.Gross weight or volume or A.V.,i.e.,choosing the highest rate of the three,which is indicated by“W/M”or“A.V.,返回目录,百度文库 百度文库,lGross weight or volume,and then plus a certain percentage of A.V.,which is indicated by“W/M”plus“A.V.”.lThe number of the cargo.lThe temporary agr
48、eement entered into between the ship owner and the consignor.The main surcharges are as followslExtra charges on heavy liftslExtra charges on over lengths,返回目录,百度文库 百度文库,Additional on Optional Discharging Port.Additional on direct The formula of calculating the liner freight is:F=Fb+s=fQ+f(s1+s2+sn)
49、Q=fQ(1+s1+s2+sn)Fb_ basic freight s_surchargesf_the rate of the basic freight Q_freight ton s_the rate of the surcharge,返回目录,百度文库 百度文库,(二)Tramp(Shipping by chartering)租船运输 It means a freight-carrying vessel which has no regular route or schedule of sailings or port or freight.The shipper charters sh
50、ip from the shipowner and uses it to carry the goods.It falls into 3 kinds:1.Voyage Charter:程租船运输 It includes single voyage charter,return voyage charter,successive voyage charter and contract.,返回目录,百度文库 百度文库,2.Time Charter:期租 The charterer charters the ship for a period of time during which the shi
