國際商務(wù)英語第二冊2004年10月第7,89課aa外貿(mào)

1NewInternationalBusinessEnglishfortheStudentsMajoredinBusinessEnglishII27.MoneyMattersAccountsandFreignPayments

Veryofteninbusinesssituationsyoumayfindyourselfhavingtotalkaboutmoneywithsuppliersandcustomers.Youmaybephysicallyhandlingmoneyordealingwith

figures（數(shù)字）

andmoneyonpaper.Ifyouworkinthe

accountsdepartment（財務(wù)部）ofafirmyoumayhavetofillinvoicesforyourcustomers’orders.Oryoumayhavetosendacustomera

reminder（催函）

becausetheyhavenotpaidaninvoice.Youmayevenhavetodecidewhethercustomerscanhavefurther

credit（賒帳）andcandelaypayingtheiroutstandingbills;thisiscalled“creditassessment（信用評估）”.IfyouareworkingininternationalBackgroundKnowledge3trade,youmayneedtobefamiliarwiththedifferenttypesofpaymentthatexist.Inmostlargeandmiddle-sizedfirmshereisanAccountsDepartmentwhichdealswiththemoneypaidouttosuppliersforgoodsdeliveredandthemoneyreceivedfromcustomersforgoodssupplied.

在國際貿(mào)易中，出口一方，就是債權(quán)人；進口一方就是債務(wù)人。在債權(quán)人與債務(wù)人清償與款項收付時，雖然時間長短不同，但必須通過一定的渠道，采用一定的方式與工具，以及一定的方式進行。目前進出口貿(mào)易的清算方式很多，而且不斷在發(fā)展；具體主要是：

1匯款(remittance)2托收

3信用證其中信用證，是在匯款和托收基礎(chǔ)上發(fā)展完善起來的，它不但解決了結(jié)算方面很多不能解決的困難，還達到進出口雙方均屬平等互利安全可靠的要求。信用證有光票信用證與跟單信用證。主要以票據(jù)為主?；蚋接幸欢ǖ呢涍\單據(jù)，作為資金的支付與容通的根據(jù)或證明。與信用證有關(guān)的目前還有保證書及備用信用證。41.Remittance匯款結(jié)算方式：指匯款人委托銀行將款項匯交給收款人的一種結(jié)算方式。匯款方式的當事人有四個：1）匯款人2）收款人和受益人3）匯出行：4）匯入行5

國與國之間交往除了各國法律，還有國際商法、國際貿(mào)易法、銀行法以及票據(jù)法都要了解；另外，由于國際結(jié)算主要業(yè)務(wù)是托收與信用證（包括保證書等），因此對托收信用證等項下各當事人的權(quán)利義務(wù)、各種票據(jù)的內(nèi)容與要求、特別是對各種有關(guān)名詞、條款的解釋，要有比較一致的規(guī)定，以便發(fā)生糾紛或沖突時，可以得到比較合理公平的解決。這就是國際商會（InternationalChamberofCommerce簡稱ICC）所制定出版的各項規(guī)則與慣例：國際貿(mào)易術(shù)語解釋通則(InternationalRulesfortheInterpretationofTradeTerms，簡稱Incoterms,是對一般貿(mào)易方面共同的規(guī)定)；托收統(tǒng)一規(guī)則(UniformRulesforCollection)以及跟單信用證統(tǒng)一慣例(UniformCustomsandPracticeforCommercialDocumentaryLettersofCredit)。國際商會制定出版的各項規(guī)則與慣例6BillofExchange/DraftaAbillofexchangeisanunconditionalorderinwritingaddressedbyoneperson(thedrawer)toanother(thedrawee)signedbythepersongivingitrequiringthepersontowhomitisaddressed(thedrawee,whowhenhesignsestheAcceptor)topayondemand,oratfixedordeterminablefuturetimeasumcertaininmoneytoortheorderofaspecifiedperson,ortobearer(thepayee).《英國票據(jù)法》關(guān)于匯票的定義是：匯票是由一人（出票人向另一人（付款人）簽發(fā)的，要求付款人即期或定期或在可確定的將來時間，對某人或其指定人或持票人支付一定金額的無條件書面支付命令。7Example:At__________sightofthisFirstofExchange(SecondExchangebeingunpaid)paytotheorderofBankofChinathesumofU.S.DOLLARSTWENTYONETHOUSANDFIVEHUNDREDANDTHIRTYEIGHTANDCENTSFORTYFOURONLY.TO:M/S.NooraniAgencyCNMIECORP.8wThereareseveralmethodsofpaymentinforeigntrade:1.CWO（隨定單付現(xiàn)）---cashwithorder:Notethatcashsimplymeansmoneyinthiscontext.Thismethodismonsinceyouextendcredittoyoursupplier;inadditionyouruntherisk（冒險）thatthegoodswillnotbedispatched（發(fā)送）inaccordancewiththecontractterms（合同條款）.Butthisisusualwithmailorder（郵購）,whereyoupaybyEurochequeorcheque/bycheckorbyusingacreditcard.Inbusiness,CWOcontractsoftenincludeprovisionforpartialadvance9

payments（預(yù)付部分貨款）

intheformofdeposit(normallybetween10%and20%ofcontractprice).Ortheyincludeprogresspayments（階段付款；分期付款）

atvariousstagesofmanufacture(particularlyforcapitalgoods).Thentheremainderofthepaymentisusuallymadebyoneofthemethodsdescribedbelow.

2.OpenAccount:Thisissimpleagreementinwhichyouagreetopayforthegoodsafteryouhavereceivedthem,usuallyonamonthlybasis.Therearevariouswaysinwhichyoucansendmoneytoyoursuppliersunderopenaccount.Yoursuppliersmaysuggestthemethodtobeused,forexample:

Check/cheque:thisisusuallyslowestmethodofpayment.Yoursuppliersmayhavechargesfromtheirownbankandalsofrombanksinyourcountrysinceacheck10hastobecleared（兌現(xiàn)）

throughtheinternationalbankingsystembeforetheyreceivecredit.Differentbankshavedifferentmethodsandthiscouldtakeaslongasamonth.Forthesereasonsyoursuppliersmaynotacceptpaymentbycheck.

Banker’sdraft（銀行匯票）:youcanarrangeforyourbanktoissueadraft,whichisakindofcheck,drawnonanoverseasbankineithersterlingorforeigncurrency（外匯）.Yousendthisdirecttoyoursupplierswhopayitintotheirbankaccount.Thentheywillusuallyreceiveimmediatecredit.TelegraphicTransfer（電匯）:Thisisfastestmethodofsendingmoneyabroadbutcostsalittlemorethanmostothermethodsoftransferringmoney.Yourbankinstructsanoverseasbank,bycableortelex,topayastatedamountofmoneytoyoursuppliers.Yourownor11foreigncurrencymaybesentinthisway.Ifyouwish,theoverseasbankcanbeinstructedtoinformyoursuppliersassoonasthemoneyarrives.

InternationalPaymentOrder（國際支付委托書）:

Youcanarrangeforyourbanktoinstructonoverseasbanktomakepaymenttoyoursupplier,byairmail.InternationalPaymentOrderareslowerthanTelegraphictransfer,buttheyareslightlycheaperbecausetherearenocablecost.InternationalMoneyOrders（國際匯款單）:

Thesecanbepurchasedfromyourbank.Youpostthemoneyordertoyoursuppliersandtheyreceiveimmediatecreditfromtheirbankinthesamewayaswithadraft.Thisisaverycheapandsimplewaytomakepaymentofrelativelysmallamounts.123.DocumentaryBillofExchange（跟單匯票）:thisispopularwayarrangepaymentandoffersbenefitsforbothyouandyoursuppliers.Themainadvantageisthatyouarenotrequiredtomakepaymentuntilyoursuppliershavedispatchedthegoods.Yoursuppliersareprotectedbylawandalsoknowthatmoneyowingagainstbillsofexchangecaneasilybeobtained.Itisineffectademandforpaymentfromyoursuppliers.Theywilldrawitup（開匯票）

onaspeciallyprintedformorontheirownheadednotepaper（有抬頭的信紙）

andforward（寄送）

ittotheirbank,togetherwiththedocumentsrelatingtothetransaction,thesemayincludeatransportdocumentprovingthatthegoodshavebeendispatched.13Theoverseasbankwillsendthebillanddocumentstoabankinyourcountryfor“collection”.Yourbankwillnotify（通知）

youofthearrivalofthedocumentandwillpassthemontoyoubasedonthefollowingtworequirements:

?Ifthebillisdrawn“atthesight

(即期付款；見票付款）”,youpayamountofthebillinfull（全部付清）

whenitispresentedtoyou.

?Ifthebillisdrawnpayable（應(yīng)付的）

afteracertainnumberofdays,you“accept”thebill.Itmeansthatyousignacrossthebillyouragreementtopaytheamountinfullontheduedate.14Vocabularypoundnotedollarbillspreadsheetgrossprofitannualrateofprofithandlingchargeinterestchargeoperatingprofitsastringofprestigebrandnamesnetprofitdownturnoverallgroupsalesoperatingemarginalincreasebonethebrunteconomicslowdownairwaybill

Unit7MoneyMatters

ThisunitgivesopportunitiestouseanpractisemonetaryEnglishinsomeofmostrelevantsettings.Theseincluding”dealingwithfigures,”

“invoicingandbillingcustomers,”

“usingLetterofCredit,”

“remindingacustomerofnon-payment”anddealingwith“creditassessment”ofcustomers.15Accounts

dealingwithmoneycominginandgoingoutfromafirmPurchasinginvoices

RECEIVE

fromsupplier

payment-cheques,etc.SENDOUT

tosupplier

(youpaytheinvoice)

Sales

invoices

SENDOUT

tosupplier

payment-cheques,etc.RECEIVE

fromacustomer

(youinvoicethecustomer)Twoofthemostimportantprocessesarepayingsuppliersandbillingorcontrollingcreditofcustomers.Itisnormaltosendaproforma

invoiceinadvancewhensupplyinggoodstoacustomer.Inasituationinwhichthecustomerisknownandreliable,firmsmaysendaninvoiceafterthedelivery.

TheGeneralIdeaoftheDifferentActivitiesInvolvingMoneyinanAccountingDepartment16Explainwhatthefollowingpicturesprovide.Dictatethefiguresinpairs.Listenanddo1and2Makephonecallsaccordingtothedirections.7.1DealingwithfiguresVocabularycreditcontrol（信貸管理），assess，assignacreditlimit，pay-bydatebankreferences（銀行資信調(diào)查證明），factoring（代理業(yè)務(wù)），facevalue（票面價值），bottomofthepileinterestchargerecover（復(fù)蘇）

7.2Cashflow17Cash:cashisatangiblemoneyasset.Itisshowninthecurrentassetsonthebalancesheet.

現(xiàn)金一般指現(xiàn)鈔、鑄幣加上銀行的存款。但從廣義上講，不僅指現(xiàn)金，而且也指隨時可以變成現(xiàn)金的東西，如可轉(zhuǎn)讓票據(jù)。Cashflow:cashflowstatementsshowtheflowsofcashintoandoutofthebusiness.

資金流動：現(xiàn)金流量指一個企業(yè)收付現(xiàn)金的數(shù)量并表明受付凈額。它與損益計算書中的數(shù)字往往不一致。采用權(quán)責發(fā)生制會計處理方式時，還要列上固定資產(chǎn)折舊或自然資源折耗。他們是會計處理的減項，并不付出現(xiàn)金。企業(yè)根據(jù)現(xiàn)金收付凈額才能對下一步大量現(xiàn)金支出項目作出決策。Fiscalyear

財政年度會計年度指任何連續(xù)12個月構(gòu)成的政府財政和企業(yè)財務(wù)執(zhí)行年度，例如美國財政年度從10月1日起至來年

9月30日止，英國的財政年度由4月6日到來年的4月5日。18Balancesheet:writtenrecordofmoneyreceivedandpaidout.

資產(chǎn)負債表：資產(chǎn)平衡表是表示企業(yè)一定時點的財務(wù)狀況《資產(chǎn)、負債、資本的狀況》的報表。資產(chǎn)表明企業(yè)擁有財產(chǎn)，負債和資本表明企業(yè)籌措資金的來源。資產(chǎn)負債表的計算結(jié)構(gòu)是：資產(chǎn)=負債+資本。在一般情況下，資產(chǎn)負債表是指企業(yè)在會計期末編制的結(jié)帳性資產(chǎn)負債表。Franchise

免賠額免賠限度免賠百分比指在海上貨物保險中，保險人對于微量損害未達到一定額度或比例者，不予賠償,但損害超過該免賠額時，則全數(shù)補償，不再考慮免賠額。根據(jù)跟單信用證統(tǒng)一慣例(uniformcustomsandpracticesUCP)第四十條規(guī)定除信用證特別規(guī)定不論損害百分比多少皆須理陪的保險外，銀行將接受載有免賠額或自負額的保險單。19Billofexchange:(匯票）國際貿(mào)易中最普遍使用的信用工具，是發(fā)票人（通常為出口方）開出的、要求受票人（即付款人，通常為進口方或其指定的銀行）見票即付，或在指定的日期或在可以確定的日期對受款人（通常為出口方或其代理行）支付一定金額的無條件書面付款命令。根據(jù)匯票的不同特征，匯票又分為：即期匯票和遠期匯票、商業(yè)匯票和銀行匯票商業(yè)承兌匯票和銀行承兌匯票、跟單匯票和光票等。Billoflading:提單縮寫為B/L，通常指海運提單。它是由船長或運輸代理人簽發(fā)的、證明收到特定貨物并承諾將貨物運往指定目的地交與收貨人的憑證。其性質(zhì)與作用是：貨物收據(jù)、運輸合同的證明和物權(quán)憑證。20creditcontrol（信貸控制）中央銀行或貨幣當局對信貸所施加的限制。如美國聯(lián)邦儲備銀行通過以下一些措施對信貸加以控制：規(guī)定法定資本金比率，規(guī)定再貼現(xiàn)率，公開市場業(yè)務(wù)。bankreferences/creditreference（銀行資信調(diào)查證明）銀行代客戶或代理行征詢有關(guān)企業(yè)信用狀況或經(jīng)營狀況的復(fù)信。銀行只對其它銀行或信譽良好的貿(mào)易機構(gòu)的詢問做出解答，并仔細考慮和采取機智的措辭，使用能夠表達正確印象的詞語，而不傷害顧客的聲譽。creditinsurance

（信貸保險）承保借款人破產(chǎn)、違約、不履行債務(wù)的信用風險的保險。被保人（貸款人）在承保事故發(fā)生而遭到損害時，可向保險人要求賠償。21Documentarybillforcollection(跟單托收）是光票托收的對稱。Cleanbill/draft（光票）也稱“清潔匯票”。指不附帶單據(jù)的票據(jù)。如匯票不附帶提貨單、運單、保險單等單據(jù)。Factoring（代理業(yè)務(wù)）主要是指承購應(yīng)收帳款業(yè)務(wù)。它是一種國際貿(mào)易資金融通方式。具體作法是：貨物銷售者（賣方）首先與承購機構(gòu)建立關(guān)系，然后將賣方的往來客戶名單和有關(guān)資料交給承購組織，承購機構(gòu)經(jīng)過資信調(diào)查，認為其中若干家企業(yè)公司的信用可靠，即同意對它們采用承購應(yīng)收帳款方式，進行出口貿(mào)易。賣方根據(jù)合同將貨物備齊托運后，將有關(guān)貨運單據(jù)交承購組織，承購機構(gòu)接到單據(jù)審核無誤后，付給賣方部分價款，然后再憑有關(guān)單據(jù)在帳款到期時向貨物購買者（買方）收取全部貨款，并補足賣方全部貨款。DocumentsagainstpaymentD/P

（付款交單）是國際買賣結(jié)算中跟單托收的一種。指賣方交出貨運單據(jù)是買方付款的條件。有兩種做法：221）即期付款交單(documentsagainstpaymentatsight,D/Patsight)賣方開出即期匯票連同貨運單據(jù)委托銀行向買方索取貨款，買方見票后馬上付清貨款，取得貨運單據(jù)。2）遠期付款交單(documentsagainstpaymentatusance,D/Patusance)賣方開立遠期匯票連同貨運單據(jù)委托銀行向買方索取貨款。銀行在買方承兌遠期匯票后，保留單據(jù)，待匯票到期時，再向買方作付款提示，買方付款后才能取得貨運單據(jù)。Documentagainstpaymentatsight(D/Patsight)即期付款交單是遠期付款交單的對稱。付款交單方式的一種。即期付款交單是指單據(jù)寄到進口地代收銀行后，由代收銀行提示付款人見票，付款人審核有關(guān)單據(jù)無誤立即付款，代收銀行隨即把貨運單據(jù)交給進口方。Documentsagainstpaymentatusance,（

D/Patusance)遠期付款交單是即期付款交單的對稱，付款交單方式的一種。代收銀行在收到遠期跟單匯票后向付款人提示承兌，于付款到期日由付款人付清貨款贖回單據(jù)。遠期付款在付款人承兌匯票后，不能立即得到單據(jù)并提取貨物，實際上是對承兌人的不信任。這種方式，付款人一般不接受。23Recover（復(fù)蘇）商業(yè)循環(huán)中繼蕭條后的一個階段?？傮w經(jīng)濟活動越過蕭條的最低點后而恢復(fù)增長的階段。其主要表現(xiàn)是：市場逐漸活躍，物價上升，利潤提高，投資增加，生意逐漸恢復(fù)到前一個商業(yè)循環(huán)高點的水平，失業(yè)逐漸減少而就業(yè)逐漸增加。Cleanbillforcollection（光票托收）跟單托收的對稱。是托收結(jié)算方式的一種。指債權(quán)人或受益人將票據(jù)提交給當?shù)赝惺浙y行，委托當?shù)赝惺浙y行向異地代收行或付款行收款的方式。光票托收的匯票，根據(jù)付款時間不同，分為即期和遠期付款兩種。光票托收主要用于收取非貿(mào)易項下的各種款項和出口貨款及其從屬費用。DocumentsagainstacceptanceD/A（承兌交單）是國際買賣結(jié)算中跟單托收的一種。其做法為：賣方交運貨物，取得貨運單據(jù)后，開立遠期匯票連同所附單據(jù)交給銀行托收。在進口國的托收銀行向買方提示匯票時，買方一經(jīng)承兌，即可從代收行取得貨運單據(jù)，待匯票到期時在支取票款。247.21Readthepassageanddo2and37.3ChangingPrices:DealingwithInvoiceErrors

someinformationintheinvoiceandpapers(forreferenceonly)seller(inthiscasewhenonlyrefertoasthesellerandbuyer)=consigner（賣方=發(fā)貨人）

consignee=buyer：(受貨人=買方）Vat:ataxaddedtothepriceofanarticle,andpaidbythebuyertotheseller,whothenpaysittothegovernmentPaymentagainstsightdraft:見匯票即付ASAP/asap:assoonaspossible

匯票sightdraftsightbilldemanddraftdemandbill:Thesearethesameonethatispayableonsightofthedocumentsoronfirstpresentationofthetitledocumentstohimbyhisbank.

即期匯票指付款人在見票（atsight）、提示（onpresentation）或要求（ondemand）時即付款的匯票

257.3BWorkinpairtodofile18(seller)andfile48(buyer)

CAnswertheletterfromJulioMartinezyoureceivedthreedaysafteryoucontactedhimNote:Letterforreference26Modelletterorfax

FrigorificoAmeglioS.A.Colonia1023MontevideoUruguay20February2003Ref:CustomerNo:645DearMrMartinez,AccountNo.645/A6D/03764InvoiceNo.04276Werefertoyourletterof14February2003,concerningthepaymentofInvoiceNo.04276.FINNTEC

P.O.Box325SF-33200TampereFINLAND27Asyoustateinyourletter,thesumof$81,648.00wasincorrectlyenteredintotheinvoice.Sinceouraccountsdepartmenthasrecentlyreceivednewcomputingequipmentwecanonlyconcludethattheerroroccurredbeforetheprogramhadbeenfullytested.Thecorrectamountdueforthe25grossactuallydeliveredis$5,832.00.Thismeansthedifferencenowdueis$648.00.Weapologizeforanyinconveniencewemayhavecausedyouandlookforwardtodoingfurtherbusinesswithyouinthefuture.Yourssincerely,G.AaltioG.AaltioAccountsDepartment287.3Ddraftaconfirmationtobuyer,MrJulioMartinezforreceivinghisletteraccordingtofile85（指出錯誤說明欠款）.Originalquotedgoodsat$1.6each,nowchangedto$1.8Finntechasn’treceivedthepaymentThe`seller---Finntecdelivered25insteadof35,butbilled35AccountsDepartmentofbuyerSApaid25at$1.6each$1.6x25=$5760$5760-$5760x10%(discount)=$5184(intotal)Thesellerbilled35atnewprice$1.8each,so:$1.8x35=$9072$9072-S9072x10%(discount)=$8164.8(intotal)AccordingtoJulioMartinez---thebuyerlaterdecimalerrorinvoice:$81648Virtually,correctsumfor25atthenewprice=$1.8x25-$1.8x25x10%=$6480-$6480x10%=$5832$5832-5184=684

29FINNTEC

P.O.Box325SF-33200TampereFINLANDFrigorificoAmeglioS.A.Colonia1023MontevideoUruguay20February2003Ref:CustomerNo:645DearMrMartinez,AccountNo.645/A6D/03764Asyourequestedweareacknowledginginwritingthepaymentmade30on

thesumoutstanding.Wethankyouforyourremittanceof$648.00.Oncemoreoursincereapologiesforanyinconveniencewemayhavecaused.Yourssincerely,G.AaltioG.AaltioAccountsDepartment317.4LettersofCreditTheirrevocableletterofcreditismostcommonlyusedmethodofpaymentforimports.Exporterscanbesurethattheywillbepaidwhentheydispatchedthegoodsandimportershaveproofthatthegoodshavebeendispatchedaccordingtotheirinstructions.The“l(fā)etter”isaninter-bankcommunication.Thentwobankstakefullshipmentandpaymentsareinorder.1ImporterandexporteragreeasalescontractandthetermsoftheDocumentaryCredit.ImporterasktheirbanktoopenaDocumentaryCreditintheexporter”sfavor.323Theimporter’sbank(theissuingbank)sendsaLetterofCredittoabankintheexporter’scountry(theadvisingbank).4Theexporterpresentstheshippingdocumentstotheadvisingbankasproofthattheshipmenthasbeendispatched.Ifeverythingisinorder,theyarepaid.Theadvisingbanksendsthedocumentstotheissuingbank.6Theadvisingbanksendsthedocumentstotheimporter,whousesthemtoobtaindeliveryofthegoods.33IrrevocableLetterofCredit:

不可撤消信用證指一經(jīng)開出并由通知行通知受益人之后，開證行便承擔了按規(guī)定付款義務(wù)的信用證在信用證有效期內(nèi)，非經(jīng)受益人同意，開證行不得撤消或修改信用證。只要收益人提供的單據(jù)符合信用證各項條款，付款行必須履行付款義務(wù)。這種信用證對出口收取貨款較有保證。根據(jù)國際商會《跟單信用證統(tǒng)一慣例》的規(guī)定，凡不可撤消信用證都必須在信用證上注明“不可撤消”(irrevocable)字樣.34Revocable=letterofcredit,etc.whichcanbecanclledBillofexchange=documentscontaininganinstruction,usuallytoabank,topayastatedsumofmoneyataspecifiedfuturedateorondemand.Partshipments=分批裝運Transhipments=轉(zhuǎn)運，轉(zhuǎn)船Portofdischarge=theportatwhichthecargoisunloaded,etc.Drawnatasight=abillofexchange（匯票）,payablewhenthebeneficiary（受益人、這里指出口商）

presentsitatthebank,issaidtobe“drawnatsight.”O(jiān)faparticulartenor=accordingtostatedtermsorinaspecifiedmannerorataspecifiedtime（匯票期限）.Proformaofinvoice=預(yù)期發(fā)票

Stipulated=規(guī)定的Inconsistent=不一致、不同一SomeVocabularyin7.435EXW*（工廠交貨價）

ThispriceistheEx-Workscostofthegoods.Thebuyerarrangescollectionfromsupplierandpaysforfreightcarriageandinsuranceathispremises(i.e.,works,factory,warehouse,etc.)whenhemadethegoodsavailable.Inparticular,heisnotresponsibleforloadingthegoodsonthevehicleprovidedbythebuyerorforclearingthegoodsforexport,unlessotherwiseagreed.Thebuyerbearsallcostsandrisksinvolvedintakingthegoodsfromtheseller’spremisestothedesireddestination.Thistermshouldnotbeusedwhenthebuyercannotcarryoutdirectlyorindirectlytheexportformalities.Insuchcircumstances,theFCA(FreeCarrier)termshouldbeused.36FOB（船上交貨）

ThispriceincludesallcostsofgoodsFreeOnBoardaship(oraircraft)whosedestinationisstatedinthecontract.Thebuyerpaysforonwardshipmentandinsurance.TheFOBmeansthatthesellerfulfillshisobligationtodeliverwhenthegoodshavepassedovership’srailatthenamedportofshipment.Thismeansthatthebuyerhastobearallcostsandrisksoflossofordamagetothegoodsfromthatpoint.TheFOBtermRequiresthesellertoclearthegoodsforexport.Thistermcanonlybeusedforseaorinlandwaterwaytransport.Whentheship’srailservesnopracticalpurpose,suchasinthecaseofrollon/roll-offorcontainertraffic,theFCA(freecarrier)termismoreAppropriatetouse.377.4ADoitwithyourpartner船上交貨是國際貿(mào)易中應(yīng)用最廣泛的貿(mào)易術(shù)語術(shù)語之一。按照1990年版國際商會《國際貿(mào)易術(shù)語解釋通則》FreeOnBoard術(shù)語的規(guī)定，采用

TheFreeOnBoard術(shù)語，賣方將貨物在合同指定的裝運港將貨物裝到買方派的船上，即完成交貨。賣方承擔貨物越過船舷以前的風險和費用。買方則承擔其后一切風險和費用。采用這個術(shù)語，在F.O.B.后面要注明裝運港名稱，如FOBShanghai.值得注意的是《美國對外貿(mào)易定義1941年修訂本》也有相同貿(mào)易術(shù)語，但含義有所不同。此貿(mào)易術(shù)語在國際貨物買賣中使用較廣泛。38

CIF*（成本加保險加運費到岸價格）

ThispricecoversCost,InsuranceandFreighttoanamedportofdestinationinthebuyer’scountry.TheCIFmeansthatthesellerhasthesameobligationsasundercostandfreight(CFR)butwiththeadditionthathehastoprocuremarineinsuranceagainstthebuyer’sriskoflossofordamagetothegoodsduringthecarriage.Thesellercontractsforinsuranceandpaystheinsurancepremium.thebuyershouldnotethatundertheCIFtermthesellerisonlyrequiredtoobtaininsuranceonminimumcoverage.TheCIFtermrequiresthesellertoclearthegoodsforexport.Thistermcanonlybeusedforseaandandinlandwaterwaytransportsuchasinthecaseof39roll-on/roll-offorcontainertraffic,thecarriageandinsurancepaidto(CIP)termismoreappropriatetouse.

成本加保險加運費到岸價格

貿(mào)易術(shù)語。根據(jù)國際商會(TheInternationalChamberofCommerce)《1990年版國際貿(mào)易術(shù)語解釋通則》的解釋，Cost,InsuranceandFreight術(shù)語系指賣方負責在特定的時間和地點，將合同約定的貨物裝上海輪運交買方并支付至目的港的運費和保險費。貨物裝運后，賣方應(yīng)向買方提交合同約定的裝運單據(jù)。買方接受單據(jù)后即承擔付款義務(wù)。貨物風險的劃分界限為裝運港船舷。此貿(mào)易術(shù)語適用于海運或內(nèi)河航運。40Methodsofpayment

maybeonacashwithorderbasis.(orcashdepositwithorder),onopenaccount(asinmostdomestictrade,wherethebuyerpaysthesuppliersoonafterreceivingthegoods),byirrevocableletterofcreditorbybillofexchange.ExportersandimportersoftenpreferthesecurityofpaymentbyconfirmedirrevocableletterofcreditwhendealingwithunknownfirmsindistantcountriesTradebetweencountrieswithinafreetradeareaandwithintheEuropeanUnionissimpler,andmanyfirmspayforgoodsbychequeandusetheirowntransporttodelivergoodsacrossfrontiers.NospecialcustomsdocumentationisrequiredfortradebetweenfirmsindifferentpartsofEU,butVATratesvaryfromcountrytocountry.417.542Unit8DealingwithProblemsGoods43Unit9VisitorsandTraveller444546Businesstripdocumentmodationmeansreservation---hotelregistration---guesthousecheckin---youthhostelcheckout---motelsingleroom---inndoubleroom----standardrate----passportIDcard-creditcard-ATMcard-checkbook-driver’license-debitcard-airport---flight---byairship---byboatliner---byroadferry---bycarharbordock---bybusunderground---bycoachexpressbus---bybikecoach---bymotorbikesubway---bytraintrain---station---stop---47Businesstripdifferencesitineraryactivitiessocialdeparture---arrival---stay---meeting---visiting---appointment---tour---trip---route---jetlag---timezone---currency---exchangerate---language---culture------cocktailpartyclub---eveningpartycinema---dancingpartyconcert---banquettheater---dinnercamping---luncheonbodybuilding---bargym---sightseeingexcursion---golfbeach---bowlingtennis---swimming48Hotelstructure

---frontreception---lobbybarinformation---reservationbusiness---center---housekeepingdept.cashier’s---bakerybuffet---laundry---security---restaurant---coffeeshop---foodandbeverage---dept.furnituretoiletpaper---TVset---dustbinTVcontroller---blanketairconditioner---quiltbedsidecupboard---shampoocarpet---showercapceiling---soapcloset---standlamptowel---tablelampbathtub---tap(cold/hot)curtain---directory---49Hotelfrontdeskreceptionist---roomattendant---telephoneoperator---porter---bellhop---departmentmanager---waiter/waitress---securityman---servingstaff---reception---reservation---registration---cleaning/housingshuttlebus---morningcallrestaurant---conferencefacilitiesbusinessservice---munication---gymservice50Personneltrainingpurposeprocess---up-date---up-grade---improve---develop---learn---study---continuingeducation---needsanalysis---programplanning---training---evaluation---feedbackcategoriestechnical---non-technical---managerial---secretarial---linguistic---knowledge---skill---personsCoursedesign---trainer---trainee---newstaff---oldstaff---pre-serviceemployee

---objective---contents---methods---assessment---materials---program/plan---schedule51MarketResearchproductresearchpackage---operation---range---price---technique---ma