國際貿(mào)易實務第三版知識點

1、Unit11.Transit Trade: （過境貿(mào)易）Entrepot Trade 轉(zhuǎn)口貿(mào)易2.Value of foreign trade (額） is an important index to show by means of currency of a country the total value of trade Quantum of foreign trade （量） reflects by means of constant price the development of foreign trade without consideration of inflation.量=

2、value/price3.Imbalance of Trade Trade surplus (Favorable Balance of trade): export values exceeds import value. 順差 出口多 Trade deficit (unfavorable Balance of Trade): import value exceeds export value.進口多4. Domestic laws：Foreign Trade Law of the PRC (2004)；The Contract Law (1999)5. International trade

3、 practice ：Not mandatory非強制的 (Since it is not law)：INCOTERMS 2010； UCP 600;URC 522.6. International treaty：雙邊或多邊書面協(xié)議 國際法（國際條例或協(xié)定）優(yōu)于國內(nèi)法。 The United Nations Conventions for the International Sales of Goods (CISG)Unit2一，Methods Describing Quality of Goods表示商品品質(zhì)的方法1.Sale by actual quality (以實物表示商品品質(zhì)) （1

4、）Sale as seen (看貨買賣）適用：special types of goods such as jewelry, paintings, arts and crafts. It is used in auction/exhibition sale.（2）Sales by Sample(憑樣品買賣) It is suitable for commodities that are difficult to standardize and normalize, such as arts and crafts. Sales by Sellers / Buyers S Sample Selle

5、r:Duplicate Sample 復樣(Keep Sample留存樣);Original Sample原樣, Type Sample 標準樣. buyer:Counter Sample 對等樣品 (Return Sample 回樣 ):對等樣品（COUNTER-SAMPLE） 對等樣品是指賣方根據(jù)買方提供的樣品, 加工復制出一個類似的樣品提供給買方確認, 經(jīng)確認后的樣品, 就是對等樣品, 有時也稱“回樣” , 業(yè)務上有時還稱為“確認樣”。要求（1）樣品是交貨的標準，唯一的依據(jù)（2）所交的貨物要與樣品完全一致 注意的問題 （1）樣品的品質(zhì)上不宜過高，也不宜過低（2）要留有復樣 （Duplic

6、ate Sample） （3）使用封樣（4）買方來樣要寄對等樣品（5）品質(zhì)與樣品大致相同 ，合同要作說明（6）參考樣品2. Sales by Description（以說明表示商品品質(zhì)） Sales by Specifications規(guī)格，Grade等級Standard標準，Brand or Trade Mark憑牌名或商標買賣， Name of Origin or by Geographical Indication 凡是采用文字說明、圖片、照片、圖紙等來表示商品品質(zhì)的Fair Average Quality (F.A.Q.) 良好平均品質(zhì)，俗稱大路貨：買賣農(nóng)副產(chǎn)品Good Merchant

7、able Quality (G.M.Q)良好可商銷品質(zhì)：木材、水產(chǎn)品2 品質(zhì)條款Quality clauseQuality Tolerance (品質(zhì)公差）工業(yè)品交易 industrial productsQuality Latitude （品質(zhì)機動幅度）：針對初級產(chǎn)品.trading primary products<公約>52條2款: 如果賣方交付的貨物數(shù)量大于合同規(guī)定的數(shù)量, 買方可以收取也可以拒絕收取多交部分的貨物。如果買方收取多交部分貨物的全部或一部分,他必須按合同價格付款。3 Calculation of Quantity1. Measurement Unit 計量單位

8、1）Gross Weight （毛重） 毛重指商品本身重量 + 包裝重量，即加上皮重（Tare）的重量。 大宗低值產(chǎn)品。 如：小麥、 雜糧、飼料等2） net weight (凈重）the weight of commodity itself N.W. = G.W. - tare gross for net (以毛作凈) - 把毛重作為凈重來計量Four ways to calculate tare：By actual tare （實際皮重）By average tare （平均皮重- 標準皮重 ）By customary tare（習慣皮重）Computed tare（約定皮重）3） by

9、conditioned weight（公量）:draw out moisture水分 by scientific method, and add standard moisture.適用的商品：經(jīng)濟價值高而水分又不穩(wěn)定的商品。如：生絲、羊毛等。high economic value and with unsteady moisture content such as wool, cotton棉 and raw silk. 公量 = 凈重（含水） x (1+標準回潮率)/(1+實際回潮率) =干量+標準含水量=實際重量×（1+標準回潮率）/（1+實際回潮率）公量 = 干凈量 ×

10、;( 1 + 標準回潮率 ) - 標準回潮率：雙方約定的貨物中的水分/干量 - 實際回潮率：實際的貨物中的水分/干量干凈量- 抽水后的凈重(干量）4) by theoretical weight (理論重量）:applicable to commodities with regular specifications and regular size, such as steel plate.5) by legal weight （法定重量）：used mainly for tax calculation 2. The metrology 度量衡。公制、英制、美制及國際單位制聯(lián)合國國際貨物銷售合

11、同公約規(guī)定：多交貨：可拒收多交部分，也可以收取多交部分的部分或全部，但收取的部分應按照合同價格付款； 少交貨：合理的時間內(nèi)補齊，但不得對買方造成損失，否則，可依法要求賠償。3. 1）明確規(guī)定數(shù)量機動幅度 More or less clause 溢短裝條款在礦砂、化肥、糧食等大宗散裝貨物的交易中，由于受商品特性、貨源變化、船艙容量、裝載技術(shù)等因素的影響，通常在合同中規(guī)定交貨數(shù)量允許有一定范圍的機動幅度。2） 未明確規(guī)定數(shù)量機動幅度，但在交易數(shù)量前加“約”字。至于溢短裝部分的作價辦法，如果合同中沒作相反的規(guī)定，一般按合同價格計算。 首先應查明短重是屬于正常途耗還是我方違約沒有交足合同規(guī)定數(shù)量，如屬

12、我方違約，則應分清是屬于根本性違約還是非根本性違約一。如不屬根本性違約，匈方無權(quán)退貨和拒付貨款，只能要求減價或賠償損失；如屬根本性違約，匈方可退貨，但應妥善保管貨物，對鮮活商品可代為轉(zhuǎn)售，盡量減輕損失。聯(lián)合國國際貨物銷售合同公約（以下簡稱公約）第 86條第一款明確規(guī)定：“如果買方已收到貨物，但打算行使合同或本公約任何權(quán)利，把貨物退回，他必須按情況采取合理措施，以保全貨物，他有權(quán)保有這些貨物，直至賣方把他所付的合理費用償還給他為止”。而匈方未盡到妥善保管和減輕損失的義務，須對此承擔責任。因此，我公司可與匈牙利商人就商品的損失及支出的費用進行交涉盡可能挽回損失。三一）運輸包裝Transport P

13、ackingUnit packing （單件運輸包裝）Cases, Cartons, Drums/Barrels, Bags, Bundles or Bales, Crates. Combined Packing (集合包裝）Flexible container, pallet, Containers.2） 銷售包裝Sales (or inner) packingCompositions (構(gòu)成） - Designs and colors (裝潢畫面） - Word description （文字說明） - Bar code （條形碼）/Product Codea. Kinds of Pack

14、aging Hanging type /Piling type /Portable type Spraying type /Complete-set type /Gift packaging type 4 包裝標志（1） 運輸標志（shipping mark）又叫“嘜頭”一般由賣方提供 1、作用：（1）便于識別貨物，（2）防止錯發(fā)、錯運 2、內(nèi)容：規(guī)定為四行、每行不超過17個英文字碼收貨人代號 Name of consignee -參考號 Reference Number -目的地 Destination -件號package number or serial number（2） 指示性標志I

15、ndicative Mark ；警告性標志W(wǎng)arning mark （3） Weight/Volume Marks重量標志 Marks of Origin    5 中性包裝和定牌（一）中性包裝（Neutral Packing）    1、是指在商品上和內(nèi)外包裝上不注明生產(chǎn)國別、地名、廠名，也不注明原有商標、牌名的包裝。    2、中性包裝的種類： （1） 無牌中性包裝：無國別、無商標（2）定牌中性包裝：不注明生產(chǎn)國別，但注明買方指定的商標或牌號。 neutral

16、packing with designated brand (沒產(chǎn)地，有品牌） neutral packing without designated brand(沒產(chǎn)地沒品牌）- 半成品   3、目的：打破貿(mào)易壁壘、轉(zhuǎn)口貿(mào)易 （二）定牌   Manufacturing Brand-name Goods  是指在商品或包裝上賣方采用買方指定的商標或牌號。 Unit3國際貿(mào)易術(shù)語1 Trade Terms( price terms/delivery terms):貿(mào)易術(shù)語是指用三個英文字母組成，表明

17、買賣雙方各自承擔的責任、費用和風險及商品的價格構(gòu)成的專門術(shù)語。2 International Convention of Trade Termsthree influential international trade practices. 國際貿(mào)易慣例() Warsaw-Oxford Rules 1932 (1932年華沙-牛津規(guī)則) International Law Association laid down in 1928, 22 articles. Uniform rules for CIF contract, 國際法協(xié)會制定，主要解釋CIF貿(mào)易術(shù)語() Revised Americ

18、an Foreign Trade Definitions 美國對外貿(mào)易定義修訂本美國9大商業(yè)團體制定，主要解釋6種貿(mào)易術(shù)語。EX,FOB,FAS,C&F,CIF,Ex Dock In 1919, nine American commercial groups drew up The U.S Export quotations and Abbreviations. Then revised in 1940 and renamed it Revised American Foreign Trade Definitions 1941 and adopted by Amer

19、ican Chamber of Commerce and the American Foreign Trade Association, etc. in 1941. Six trade terms (Ex point of origin產(chǎn)地交貨, FOB, FAS, C&F, CIF, Ex dock 目的港碼頭交貨) To be used in US, Canada and some Latin American Countries.() INCOTERMS 2000 & 2010國際貿(mào)易術(shù)語解釋通則 by ICC (International Chamber of Comm

20、erce) Incoterms 1936 Revised in 1953, 1967, 1976, 1980, 1990, 1999, 2010 to bring the rules in line with current international trade practices. Incoterms®2010 Completed in 2010 Effective on Jan. 1st, 2011 1. Categories of INCOTERMS 2000共有E,F,C,D四組貿(mào)易術(shù)語Group E：Departure term EXW (Ex Works; Ex Min

21、e; Ex Warehouse ):工廠交貨Group F：Shipment terms - Main carriage unpaidFCA (Free Carrier) 貨交承運人FAS (Free Alongside Ship) 船邊交貨FOB (Free On Board) 船上交貨Group C：Shipment terms - Main carriage paid CFR (Cost and Freight) 成本加運費CIF (Cost Insurance and Freight) 成本加運費再加保費 CPT (Carriage Paid To) 運費付至CIP (Carriage

22、 and Insurance Paid To) 運費、保險費付至Group D：Arrival Terms DAF (Delivered At Frontier)DES (Delivered Ex Ship)DEQ (Delivered Ex Quay)DDU (Delivered Duty Unpaid) DDP (Delivered Duty Paid) 完稅后交貨2. Categories of INCOTERMS 2010(1) Trade terms are classified into two categories by modes of transport. Rules for

23、 any mode or modes of transport EXW (Ex works) 工廠交貨 FCA (Free Carrier) 貨交承運人 CPT (Carriage Paid To) 運費付至 CIP (Carriage and Insurance Paid To ) 運費和保險費付至 DAT（Delivered At Terminal）運輸終端交貨 DAP（ Delivered At Place） 目的地交貨 DDP (Delivered Duty Paid) 完稅后交貨 Rules for sea and inland waterway transport FAS

24、 (Free Alongside Ship) 船邊交貨 FOB (Free on Board) 船上交貨 CFR (Cost and Freight) 成本加運費 CIF (Cost，Insurance and Freight) 成本、 保險費加運費(2) Contents of Incoterms®2010這主要是考慮到美國“9.11”事件后對安全措施的加強。為與此配合，進出口商在某些情形下必須提前提供有關(guān)貨物接受安全掃描和檢驗的相關(guān)信息。第二節(jié) 國際貿(mào)易中主要的貿(mào)易術(shù)語Six Main International Trade Terms in INCOTERMS 2010按CIF

25、、FOB、CFR條件達成的交易屬于象征性(Symbolic delivery)交貨，即屬于單據(jù)買賣，賣方只要提交了符合合同規(guī)定的單據(jù)，即使貨物在運輸途中遭遇風險，買方也不能因此而拒收貨物；反之，即便貨物完好無缺的到達買方，但單據(jù)有問題，買方照樣可以拒付貨款。 （五）貨物所有權(quán)和風險轉(zhuǎn)移問題   實際性交貨的術(shù)語風險和所有權(quán)同時轉(zhuǎn)移   象征性交貨的術(shù)語風險轉(zhuǎn)移在先、所有權(quán)轉(zhuǎn)移在后() FOB(named port of shipment) FREE ON BOARD 裝運港船上交貨（指定裝運港）Named port

26、 of shipment. eg: FOB SHANGHAIThis term can be used only for sea or inland waterway transport.風險轉(zhuǎn)移的界線是貨物越過船舷。when the goods are on board the vessel、 賣方義務： （）裝貨并通知買方 （）在需要辦理海關(guān)手續(xù)時，辦理出口手續(xù) （）負擔貨物在裝運港越過船舷以前的一切費用和風險 （）負責提供交貨憑證、運輸單證或相等的電子單證 、 買方義務： （1） 負責按合同規(guī)定支付價款 （2） 在需要辦理海關(guān)手續(xù)時，辦理進口手續(xù) （3） 負擔貨物在裝運a港越過船舷以后的

27、一切費用和風險 （4） 收取合同規(guī)定的貨物，接受有關(guān)單據(jù) （5）負責租船訂艙，支付運費，并將有關(guān)事項通知賣方 （6） 負責辦理保險，支付保險費注意事項1、對“船舷為界”的理解 僅是風險的劃分，不表示買賣雙方責任和費用的劃分。2、關(guān)于“船貨銜接” 船只提前或推遲-買方負責 貨提前或推遲-賣方負責 3、裝船費用（loading charges）的負擔 由于裝船方式的變化，因而費用的負擔也有所變化，從而產(chǎn)生了FOB術(shù)語的變形。費用的劃分界限問題 。 海運中的一些主要費用： 平艙費（TRIMMING）理艙費（STOWAGE） Usually, The buyers responsibility: 租船

28、訂艙并通知賣方船名及The sellers responsibility: 按時裝貨到指定船上FOB的變形： 1 FOB班輪條件 （FOB liner terms）裝船費用由買方負擔 2 FOB吊鉤下交貨FOB under tackle FOB吊鉤下交貨3 船上交貨并理艙 （FOB stowed (FOBS)） 賣方負擔包括理艙費在內(nèi)的裝船費用4 船上交貨并平艙（FOB trimmed (FOBT)）  賣方負擔包括平艙費在內(nèi)的裝船費用特別注意：貿(mào)易術(shù)語的變形只變費用，不變風險2 Difference from USA De

29、finition 美國的“FOB術(shù)語”FOB VESSEL 與INCOTERMS 2000的FOB相近；       FOB VESSEL的賣方只有在買方提出請求，并由買方承擔風險的情況下，才有義務協(xié)助買方取得出口證件，且出口稅以及其他稅捐和費用也需由買方負擔；     At the buyers request, the seller clear the goods for export with the duties for acc

30、ount of the buyer. (USA)   FOB VESSEL 貨物風險轉(zhuǎn)移地是船艙  FOB is suitable for any modes of transport (USA)() CIF(named port of destination)（指定目的港）Cost=FOB CIF=FOB+I+F 貨物在裝運港越過船舷即完成交貨。賣方必須支付貨物運至指定目的港的運費和必要的費用，但交貨后貨物滅失或損壞的風險及由于各種事件造成的任何額外費用則由買方承擔。賣方負責租船和辦理貨物在運輸途中的海運保險，支付運輸費和

31、保險費。 The risk of loss of or damage to the goods passes when the goods are on board the vessel. (same as FOB) (1) CIF 是裝運合同(2) Symbolic Delivery 象征性交貨，交單= 交貨(3) CIF is not suitable for the goods transported by container.   （二）CIF術(shù)語買賣雙方的責任劃分 1、賣方義務  FOB義務+辦理運輸和支付運費+辦

32、理保險和支付保險費 2、買方義務      近似于FOB義務,但不需要 辦理運輸和支付運費+辦理保險和支付保險費 （三）有關(guān)保險問題    1、代保性質(zhì)，按所保條款的最低險別投保。雙方商量(為買方的利益辦保險） - 否則，最低險別+最低保險金額（Incoterms®2010)    2、最低按發(fā)票金額的110%確定保險金額    3、采用合同貨幣投保（四）租船訂艙問題 

33、;   對船舶的要求    裝船通知問題 （五）卸貨費用的劃分問題   1、FOB卸貨費買方負擔、CIF裝貨費賣方負擔     2、CIF的變形主要有：   （）CIF班輪條件 （CIF Liner  terms）：指卸貨費用按班輪條件辦理，即由支付運費的一方（賣方）負擔。   （） CIF卸到岸上 （CIF land

34、ed）：指貨物到達目的港后，包括駁船費和碼頭費在內(nèi)的卸貨費由賣方負擔。     （） CIF釣鉤下交貨（CIF ex tackle）： 指賣方負擔貨物從艙底吊至船邊卸離釣鉤為止的費用，之后由買方負擔。（） CIF艙底交貨（CIF ex ships hold）： 指買方負擔將貨物從目的港船艙艙底起吊卸至碼頭的費用。買方的責任和費用承擔逐步增加() CFR(named port of destination) 成本加運費（指定的目的港）Cost=FOB CFR=FOB+FOn b

35、oard the vessel, risks are transferred1. Points for attention in using CFR term 1) Shipping Advice to the buyerso that the buyer is able to arrange insurance in time. Some law stipulates that if the seller fails to notice the buyer about shipment of goods, the risk remains unchanged on the seller.()

36、 FCA（Free d place）貨交承運人是指賣方只要將貨物在指定的地點交給買方指定的承運人，并辦理了出口清關(guān)手續(xù)，即完成了交貨。The risks of loss or damage to the goods is transferred from the seller to the buyer at that time.This term may be used for any mode of transport, particularly for multi-modal transport. The place of delivery determi

37、nes obligations of the seller (the loading and unloading) a. 賣方所在地 b. 其它地方，當貨物在賣方的運輸工具上可供卸載，并可由承運人處置時 Transfer of risks (Normal & Advanced ) More complicated shipment arrangement by the buyer (Compared with FOB)() CPT（Carriage Paid to Named Place of Destination）運費付至（指定目的地）the buyer bears all ris

38、ks and any other costs occurring after the goods have been so delivered.指賣方向指定的承運人交貨，并支付運費、辦理出口清關(guān)手續(xù)。又被稱為“復合運輸CFR條件”() CIP（Carriage and Insurance Paid to named place of Destination）The buyer should note that under CIP term the seller is required to obtain insurance only on minimum cover. VII Comparis

39、on between Group FOB (CFR, CIF) and Group FCA (CPT, CIP) 1.適合的運輸方式不同。 2.交貨地點和風險轉(zhuǎn)移地點不同。 (FCA 組各種運輸方式的運輸站或收貨點） 3.裝卸費用負擔不同。（FCA組如果程租船，裝船和卸貨包在運費中） 4.賣方提交的運輸單據(jù)的種類、性質(zhì)及出單時間不同。相同點：1. Shipment Contract instead of Arrival2. Symbolic delivery instead of physical Other 5 Trade Terms The following rules have bee

40、n abolished:DAF、DES、 DEQ、DDU The DDP rule is unchanged and is joined by the new D rules (DAT and DAP).() EXWNamed Place工廠交貨Ex Works（指定地點）Ø 它在性質(zhì)上等同于國內(nèi)貿(mào)易；從賣方的義務看它是賣方責任最小的一種術(shù)語 ；適合多種運輸方式 Problems relevant to EXW (1) Shipment of Goods (Seller-No load ;buyer-send-vehicle-load) (2) Delivery and Receip

41、t of Goods (Transfer of Risk and cost, 實際交貨) (3) Delivery of Documents (Seller-No; Buyer-Yes， 收貨證明。) (4) Export Clearance Procedures (Buyer-Yes) (5) Pre-shipment Inspection (2010 Buyer bears無論進出口國哪方要求)() FASFree alongside ship (name port of shipment) 船邊交貨（指定裝運港） “Free Alongside Ship” means that the

42、seller delivers when the goods are placed alongside the vessel at the named port of shipment (on the quay碼頭 or in lighters駁船 ). (1) Not suitable for shipment by container (2) Difference between US and Incoterms: - FAS (Free Along Side 運輸工具旁交貨)(US); FAS vessel FAS(incoterms) - Export Clearance Proced

43、ure (Buyer performs in US)(3) Arrival of Boat & Readiness of Goods(transfer of risk and cost; normal or advanced 同)(IV) DAP (目的地交貨）“Delivered at Place”the seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport ready for unloading at the named pl

44、ace of destination. The seller bears all risks involved in bringing the goods to the named place. Differences between DAT and DAP：DAT discharging and discharging expense by seller;DAP by buyer; but discharging expense already paid by the seller is not refundable.(V) DDP. named place of destination D

45、elivered Duty paid 完稅后交貨（指定目的地） 送貨上門 1、賣方責任最大的貿(mào)易術(shù)語（辦理進口手續(xù)，支付相關(guān)稅費） 2、買方的風險等同于國內(nèi)貿(mào)易 3、適合各種運輸方式IV Pricing and Quotation of Exports (cost + fluctuation + exchange rate)Two factors should be taken into consideration in pricing. One is the profitability of the transaction, and the other is the market share

46、 of the products. () total export cost 出口總成本 = 采購成本出口退稅額 + 國內(nèi)費用 =實際成本+國內(nèi)費用實際成本=采購成本- 出口退稅額出口退稅額 = 出口商品含稅購進價/(1+增值稅稅率) x 出口退稅率(1) total export cost (after export rebates)= purchasing price of export (including value added tax) + standard expenseexport rebates(出口退稅額）(2 ) standard expense = purchasing

47、price of export ×standard rate(5%10%)(3) purchasing price of export (VAT) export rebates = - (1+ value added tax rate) × rate of export rebates expense * 國內(nèi)費用： 1.逐項累加：包括包裝費、倉儲費、國內(nèi)運輸費、商檢費、報關(guān)費、港雜費、貸款利息、銀行費用及其他業(yè)務費用，如認證費、捐稅、經(jīng)營管理費等。（發(fā)生在國內(nèi)的費用） 2.采用定額費用率：是計算國內(nèi)費用的一種方法。出口商對貨物裝運前發(fā)生的費用按公司年度支出規(guī)定一個百分比，

48、一般為公司采購成本的3%-10%左右。 *國外費用：不同的貿(mào)易術(shù)語下，國外費用的構(gòu)成不同。例如：出口運費、海運保險費等?！纠}3-2】 某產(chǎn)品每單位的采購成本是50元人民幣，其中包括17%的增值稅，若該產(chǎn)品出口有13%的出口退稅，那么該產(chǎn)品每單位的實際成本是多少？出口退稅額=實際成本=50-（50/1.17）*0.13FOB價計算 （常用貿(mào)易術(shù)語的出口報價） FOB價格實際成本國內(nèi)費用利潤實際成本 = 采購成本或生產(chǎn)成本 出口退稅額因為要出口，所有必需加上國內(nèi)的費用出口總成本= 實際成本 + 國內(nèi)費用 利潤 = 成交價格 x 利潤率【例題3-3】濟南一液壓工具公司擬出口一個20集裝箱的液壓千斤

49、頂至科威特。貨物包裝方式為2臺裝1個木箱，共裝291箱，每臺購貨成本為120元，包含17的增值稅。出口退稅率為9。一個20貨柜國內(nèi)運雜費共計600元；倉儲費為每天10元，預計存儲30天；出口商檢費200元；報關(guān)費150元；港區(qū)港雜費800元；其它業(yè)務費用2000元。如果該公司的預期利潤率為10，請報出FOB青島的出口單價(人民幣與美元的匯率為1 : 6.25 )。先計算實際成本實際成本 = 購貨成本出口退稅= 120 - 120÷（1+17%）×9% = 110.78元人民幣/臺 計算出口貨物的數(shù)量 291箱×2 = 582（臺） 計算國內(nèi)費用每件貨物的國內(nèi)費用=

50、（ 國內(nèi)運雜費+倉儲費+出口檢驗費+報關(guān)費+港雜費+其他業(yè)務費）÷貨物數(shù)量 = (600+10×30+200+150+800+2000) ÷582 = 6.96元人民幣/臺 計算FOB報價FOB報價實際成本國內(nèi)費用+利潤(FOB價 x利潤率）=（110.78 +6.96）/（1-10%）= 130.82 人民幣元/臺換算成美元： 130.82/6.25 = 20.93美元/臺因此，F(xiàn)OB青島的出口報價為20.93美元/臺。() Commission & Discount Commission refers to the payment made to a

51、broker for services rendered, such as in the sale or purchase of commodity.Discount refers to a certain percent of price reduction, a special favor given by the exporter to the importer. US$100 per doz. CIF New York including 3% commissionUS$100 per doz. CIFC3% New YorkUS$200 Per doz. CIF New York l

52、ess 2% discount3. Calculation of Commission & DiscountCommission= Commission-included price× Commission rateNet price= Commission-included priceCommissionCommission-included price=凈價/1-傭金率 Net price= - 1Commission rateIf: FOB net price is US$1000, to calculate FOBC5%.FOBC5% USD1000= - = USD

53、1052.63 15%V. Setting of Price Clause in a Sales ContractPrice clause in a sales contract comprises the currency of price, unit price, unit of measurement and trade term (followed by loading or unloading port). Eg.: USD 300 per metric ton CIF New York(currency ；unit price ；unit of measurement ；trade

54、 term)The currency used in a transaction can either be the currency of the importing country, or the currency of the exporting country, or the currency of a third country. Chapter Four: Delivery of Goods1.delivery交貨denotes the transport and arrival of the purchased goods at a designated destination;

55、 while shipment裝運 generally means the loading of the goods on board a carrier. Delivery=shipment+transportation裝運以交貨為基礎“Shipment within 45 days after receipt of L/C”“on or about” ：during the period from five days before to five days after the specified date, both end days included. Eg: If the L/C st

56、ipulates that shipment date is on or about May 15, 2006, then the goods can be shipped between May 10 and May 20.“to”, “until”, “till”, “from” ： include the date mentioned.“after”： exclude the date mentioned. “first half”, “second half” ：the 1st to the 15th, and the 16th to the last day of such mont

57、h, all dates inclusive.“beginning”, “middle”, or “end” ：the 1st to the 10th, the 11th to the 20th, and the 21st to the last day() Port/Place of Shipment & Port/Place of Destination FOB, CIF, C&F or FCA, CIP, CPT, the delivery of the goods is deemed as accomplished only when the goods are loaded on board the vessel sailing for the destination at the port of shipment or delivered to the carrier nominated by the buyer at the named place and the signed bill of lading is obtained and presented.象征性交貨，交單=交貨 (delivery = shipm