《进出口贸易实务教程》笔记.doc

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贸易实务1. /zszl/kcys/euibe_demo02/gjmysw/gjmysw_lct.html2. /view/462276.htm3. /subject/1150787/进出口贸易实务教程笔记这本由吴百福主编、上海人民出版社出版的进出口贸易实务教程，是我大学选修国际贸易课程时的教科书，那时候就觉得编写的结构非常清晰，释义也非常详尽，可惜当时对国际贸易整体流程框架没什么概念，看起书来总觉得知其然而不只其所以然，不得要领，再加上那时候学习也不用心，看看看着就放下。等到现在自己插队跳进外贸行业，不得不学点专业知识，再拿起这本书的时候，才真正发现这本书有多好用，几乎我在日常工作中遇到的大部分问题，书中都多少有提及，每每遇到这种时刻总要惊叹一番。当然，还是觉得学外贸之前，最好还是对外贸流程框架有个整体的把握，在学每个环节的时候都能清楚认识到这个环节在外贸流程的作用和次序、地位，学起来也会更加容易、印象也更加深刻。下面是我读这本书的大部分内容做的简单笔记，进口业务、国际贸易方式、争议的预防与处理还有保险部分没有涉及，因为目前还用不到。自己的笔记对自己的提示作用总是最大的，别人来看效果肯定差很多，不过还是贴出来，一方面是为了混分数，哈哈，另一方面作为一个外贸知识体系的框架草样，和一些概念释义、结构和关键词的参照，对于同样刚入行的新人，应该也可以看一看合同的标的质量：机动幅度条款和质量公差（Quality Tolerance）数量：1）数量单位：缩写记得后面加.（具体、形象化各单位有“多大”，及其换算）重量weight，容量capacity，个数numbers，长度length，面积area，体积volumeWeight： 千克kilogram, kg.；吨Ton, t；公吨metric ton, m/t；公分gram, g.；磅Pound, lb.；盎司Ounce, oz.；长吨long ton, l/t；短吨short ton, s/t。Capacity： 公升litre, l.；加仑gallon, gal.；蒲式耳bushel, bu.Numbers： 只piece, pc./pcs.；件package, pkg.；双pair；台、套、架set；打dozen, doz.；罗gross gr.；大罗great gross, g.gr.；令ream, rm.；卷roll, coil；辆unit；头head；箱case, carton；包bale；桶barrel, drum；袋bagLength： 码yard, yd.；米meter, m.；英尺foot, ft.；厘米centimeter, cm.Area： 平方码square yard；平方米square meter；平方英尺square foot；Volume： 立方码cubic yard；立方米cubic meter；立方英尺cubic foot；立方英寸cubic inch2）溢装和短装条款（Plus or minus Clause）10% plus or minus both in amount and quantity is allowed/at carrier/shippers option.注意amount and quantity，价值和总量两个都要写上，防止溢短后买家不愿多付款而产生纠纷。包装：1）运输包装分类箱case：纸箱carton、木箱wooden case、板条箱crate、瓦楞纸箱corrugated carton、漏孔箱skeleton case桶drum：木桶wooden drum、铁桶iron drum、塑料桶plastic cask袋bag：布袋cloth bag、麻袋gunny bag、纸袋paper bag、塑料袋plastic bag包bundle, bale：其他：托盘pallet、集装袋flexible container2）唛头，运输标志 Shipping mark 收货人或买方名称字首或简称 参照号码：买卖合同号码、订单、发票、运单或信用证号码 目的地 件数号码，包括序号和总件数3）合同包装条款in+包装+of+数值和单位 In wooden cases of 50 kilos net each In cartons or crates of about 12kg net, each fruit wrapped with paper In cloth bags each containing 20 pcs. of 42 yds. In cloth bales of 80 sets, each set packed in a poly bag Seaworthy packing 适合海运包装 Customary packing 习惯包装 Sellers usual packing 卖方惯用包装价格和贸易术语一、贸易术语E组： 买方负责所有费用EX: Ex Works 工厂交货，卖方义务最少(minimum obligation)卖方负责出口清关则为FCAF组： 买家负责运费，风险以买方所在国交货划分FOB: Free On Board卖家：港口交货，出口清关，提供商业发票、装船提单，承担港口装船交货前风险。买家：支付货款，进口清关，托运并通知卖家，决定购买保险与否，接受单据收取货物，承担出口国港口装船交货后风险 出口美国应注意FOB Vessel才需要由卖方负责出口清关手续FCA: Free Carrier 货交承运人，其实就是FOB的扩展，适用于任何运输方式。卖方可协助安排运输，但费用和风险由买方负责FAS: Free Along Ship，近似FOB，风险交接点变成船边码头或驳船靠边，而不是船舷C组： 卖家负责运费，风险以买方所在国交货划分CFR: Cost and Freight卖家：港口交货，出口清关，托运并及时充分地通知买家（sufficient notice），以便买家办理保险，提供装船提单、商业发票，承担港口装船交货前风险买家：支付货款，进口清关，决定购买保险与否，接受单据收取货物，承担出口国港口装船交货后风险CPT: Carriage paid to 运费付至，CFR的扩展，卖家负责托运CIF: Cost, insurance and Freight 卖家：港口交货，出口清关，托运并办理保险，提供装船提单、商业发票、保险单，承担港口装船交货前风险 买家：支付货款，进口清关，接受单据收取货物，承担出口国港口装船交货后风险CIP: Carriage and Freight Paid to 运费、保险付至，CIF扩展，卖家负责托运和投保D组： 卖家所在国交货，卖方负责运费，风险以卖方所在国交货划分DAF: Delivered At Frontier，边境交货，买方负责托运和投保，承担货物交接后风险DES: Delivered Ex Ship，目的港船上交货，卖方负责到达目的港前一切费用和风险，卖方负责进口清关，也叫EXSDEQ: Delivered Ex Quay，DES变型，目的港码头交货卖方负责码头上交货前一切费用和风险，也叫EXQDDU: Delivered Duty Unpaid，未完税交货，DEQ的扩展，适合任何运输方式DDP: Delivered Duty Paid，完税交货，卖家负责进出口清关，交货前一切费用和风险，卖方义务最多maximum obligation二、佣金和折扣的计算Price including commission US$335 per metric ton CIF New York including 2% commissionUS $ 300 per metric ton CIFC2% New York 每公吨335美元CIF2%纽约US $ 300 per metric ton FOB Shanghai less 2% discount 每公吨FOB上海减折扣2%US $ 300 per metric ton FOB Shanghai net 每公吨300美元FOB 上海净价货物交付一、关键概念Time of delivery 交货时间 F和C组术语条件下，两者是一致的；Time of shipment 装运时间 由于推定交货和实际交货的区别，两者最好还是区别使用Constructive Delivery 推定交货Actual Delivery 实际交货Port of Shipment装运港，可一个或多个，具名或只注范围，如China PortPort of Destination 目的港，对卖方而言，最好比较确定、可行Partial Shipment 分批装运分批装运 shipment by instalments Transshipment 转运二、装运条款 Shipment during Oct. /Nov. 2009 with partial shipments and transshipments allowed Shipment at or before/ no later than the end of June Shipment: one 40 container from China port to New York, USA on or before Apr. 20th Shipment within 60 days after receipt of L/C这种条款一般同时也需要规定L/C到达期限 The Buyers must open the relevant L/C to reach the Sellers before June 20th During Mar./Apr. in two equal lots/shipments, transshipment is prohibitedShipment during May from Shanghai to London. The sellers shall advise the Buyers 45 days before the month of shipment of the time the goods be ready for shipment. Partial shipment is prohibited, to be transshipped at Hong Kong 三、海运提单 B/L Bill of LoadingOn Board B/L=Shipped B/L, Received For Shipment B/L 已装船提单，备运提单（收讫待运提单）提单签发日期 B/L date = 装船日期 Shipment dateClean B/L, Unclean B/L=Foul B/L 清洁提单，不清洁提单Straight B/L, Bearer B/L, Order B/L 记名/收货人抬头提单，不记名/来人抬头提单，指示提单to bearer 货交提单持有人或者留空to order/to the order of 凭指示/凭某人指示 -承运人背书（空白、记名）Direct B/L, Transshipment B/L, Through B/L直达提单，转船提单，联运提单Liner B/L, Charter Party B/L 班轮提单，租船提单Long form B/L, Short Form B/L 全式提单，略式提单Original B/L, Copy B/L, Full Set B/L 正本提单，副本提单，全套提单Stale B/L, On Deck B/L, House B/L 过期提单，甲板提单，运输代理行提单四、集装箱 ContainerFCL 整箱货，full container loadLCL 拼箱货，less than container loadCY 堆场，container yardCFS 集装箱货运站，container freight stationD/R 场站单据，dock receipt，堆场收据，装船后可换B/LCLP 装箱单，container load planCTB/L 联运提单，combined transport B/LMTD 多式联运单据，multi-modal transport documentE/R 设备交接单，equipment receiptInland Transport Charge 内陆运输费LCL Service Charge 拼箱服务费Terminal Handling Charges 堆场服务费Fee for Use Container and Other Equipments 集装箱及其他设备使用费Box-rate 包箱费率FAK FAK包箱费率，freight for all kinds，不分种类，不计量，统一单箱费用FCS FCS包箱费率，freight for class，不同货物分级收费，W/MFCB FCB包箱费率，freight for class & basis五、保险 Insurance1）保险原则2）保险类别3）保险内容4）保险计算5）保险条款货款结算一、汇票 Draft, Bill of Exchange, Bill1）内容“汇票”字样无条件支付的委托确定的金额付款人名称收款人名称出票日期出票人签章付款日期、地点、出票地点2）分类 银行汇票、商业汇票 bankers draft、commercial draft 即期汇票、远期汇票 sight/demand draft、time/usance draft 商业承兑汇票、银行承兑汇票 acceptance draft 光票、跟单汇票 clean draft、documentary draft3）使用 出票 to draw，签发并交付a. 限制性抬头pay only或pay, not transferable，仅付XX，不得转让b. 指示性抬头pay or order或pay to the order of，仅付XX或其指定人c. 持票人或来人抬头Pay bearer或pay holder，付给来人或付给持票人提示 presentationa. 提示承兑 presentation for acceptanceb. 提示付款 presentation for payment承兑 acceptance - 若未规定期限，则accepted后三日付款付款 payment背书 endorsement -transfee 受让人、endorsee 被背书人限制性restrictive背书、空白blank背书、特别special背书拒付与追索抬头（addressee）：票据收款人、发票的买方（购货人）、运输单据的收货人，均称“抬头”二、汇付 Remittance 1）当事人 汇款人 remitter，一般为进口商、债务方 汇出行 remitting bank，一般在进口商所在地 汇入行 receiving bank，又称paying bank，解付行 收款人 payee，常为出口商、债权方 2）电汇 T/T, telegraphic transfer - transfer confirmation三、托收 Collection 1）当事人 委托人 principal，出票人drawee，通常为卖方 托收行 remitting bank，常为出口地银行 代收行 collecting bank，常为进口地银行 付款人 payer，受票人drawer2）分类 付款交单 D/P，document against payment，D/P at sight/after sight，即期/远期付款交单 承兑交单 document against acceptance 3）程序出口人发货取得运输单据，如汇票、商业发票等票据，与托收申请书一起交给托收行，委托代收货款托收行根据指示，向代收行发送上述运输票据，要求其代收货款代收行收到票据后，根据指示（D/P或D/A）向付款人提示，并代收货款，出让单据代收行收到货款后，即刻拨付托收行托收行受到货款后，转交出口人四、信用证 L/C Letter of Credit 1）当事人 开证人 opener，开证申请人 applicant，出账人acountee 受益人 benef