国际贸易实务(双语)-(International-Trade-Practice-In-Chinese-and-English)PPT课件

,国际贸易实务概述（双语）(InternationalTradePracticeInChineseandEnglish),制作人：杨筠,贸易术语,.,2,Overview,IntroductiontoInternationalTrade,1.1Thedefinitionofinternationaltrade,Internationaltradecanbedefinedastheexchangeofgoodsandservicesproducedinonecountry(ordistrict)withthoseproducedinanothercountry(ordistrict).,.,3,Thereasonsforinternationaltrade,Theunevendistributionofnaturalresources,B.Internationalspecialization,C.DifferentPatternsofdemandamongnations,D.Economiesofscale,E.Innovationorvarietyofstyle,.,4,$860,$625,73%,EventheIBMPCIsntAll-American,Totalmanufacturingcost:US$860,Portionmadeoverseas:US$625,Inu.s.ownedplants$230,Inforeign-ownedplants$395,.,5,DistributionofManufacturingPartsMonitorKoreaSemiconductorsJapanPowersupplyJapanGraphicsPrinterJapanFloppyDiskDrivesSingaporeAssemblyofdiskdrivesU.SKeyboardJapanCaseandfinalAssemblyU.S,.,6,ThesupplierscomefromU.S.,Japan,France,Canada,Italy,Australia,SouthKorea,UnitedKingdom,EventheBoeing777IsntAllAmerican,Soitisincreasinglydifficulttosaywhatisa“U.S.”product;whatis“Japanese”product.,.,7,1.2.Thehistoryofinternationaltradedevelopment,Thefirstbeginningofinternationaltrade,Thedevelopmentofinternationaltradeindifferentsocialperiod,.,8,InChinashistory,ithasbeenamongthefirsttotradewithothercountries.WhatthemostfamoustradingchannelinChina,asweallknow,istheAncientSilkRoad.IntheMiddleAges,tradingwasimportantthatmerchantsandproducersbeganspecializinginmarkingandsellinggoodsandshopsappearedingrowingnumbers.Weshouldsaythatindustrialrevolutionresultedinaboostintradingandstimulatedthedevelopmentofmoderntrading.Ascenturiesprogressed,manystandardrulesandpracticescameintobeinginordertomeetthechallenge.,.,9,1.3.1.ExportTrade/ImportTrade/TransitTrade,1.3.Thedifferentformsofinternationaltrade,Re-Export/Re-Import;,NetExport/NetImport,1.3.2.GeneralTrade/SpecialTrade,GeneralTrade:countryterritory.(Japan,UnitedKingdom,CanadaAustralia,EastEurope)GeneralImport/GeneralExport,SpecialTrade:CustomsTerritory.(German,Italy,Swiss),.,10,1.3.3.VisibleTrade/InvisibleTrade,1.3.4DirectTrade/IndirectTrade/EntrepotTrade,1.3.5TradebyRoadway/TradebySeaway/TradebyAirway/TradebyMailOrder,1.3.6Free-LiquidationTrade/BarterTrade,.,11,1.4.Anotherbasicconceptsaboutinternationaltrade,1.4.1.amountofforeigntradetotalamountofimportandexportforacountryindefiniteperiod.,1.4.2.amountofinternationaltradetotalamountofexportforallcountriesindefiniteperiod.,1.4.3.tradebalancefavorablebalance:exportimport(surplus)adversebalance:exportimport(deficit),.,12,moditystructureprimarycommoditiesIndustrycommodities(finishedgoods),1.4.5.factorsofproductioncapital,humanresourcesorlaborpropertyresourcesincludingland,.,13,1.5Thedifferencebetweendomestictradeandinternationaltrade,1.5.1.differenteffecttoeconomydevelopment,1.5.2.differentenvironment,socialandculture/,lawandeconomicpolicy,currencysystem,1.5.3.difficultmovementforfactorsofproductionamongnations,1.5.4.moreriskswhenyoudointernationalbusiness,Credit;Business;Price;,exchangerate;Transportation;Politics.,.,14,1.6国际商务环境,进口商,生产厂家,海关,税务局,出口商,.,15,Whatisinternationaltrade?,Internationaltrade,alsoknownasworldtrade,foreigntradeoroverseastrade,isthefairanddeliberateexchangeofgoodsandservicesacrossnationalboundaries.Itconcernstradeoperationsofbothimportandexportandincludesthepurchaseandsaleofbothvisibleandinvisiblegoods.Asimportisankindofoppositeoperationtoexport,sinceifweunderstandexportadministration,sodoestheimport.,.,16,Whatisexport?,Exportingisanextensionoftradingwiththecustomerslivinginanothercountry.Thisextensionofthetradersdomainishighlyimportant,sinceitenablesthebuyerstomakeachoicebetweenalternativegoodsinsatisfyinghisneeds.Notonlyarethegoodsofhisownnationavailabletohimbutalsothoseofothernationsaswell.Amajorbenefitofexportingisanenhancedopportunitytoexploitthecomparativeadvantagesenjoyedbytheproceduresindomesticmarket.Someotheradvantagesofexportingasanationalobjectiveareitscontributiontobetteruseofnationalresources,reducingunemployment,increasingforeignexchangeearningsandimprovingthebalanceofpayment.,.,17,Benefitofexporting(briefly)1)Betteruseofnationalresources.2)technologicaladvance3)reducingunemployment4)foreignexchangeearnings5)balanceofpayment,.,18,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,目录,.,19,第一章国际贸易术语InternationalTradeterms,贸易术语及国贸易际惯例(tradetermsandinternationalcustomarypractices),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,.,20,Case(案例)：OneimportandexportcompanyexportedhisgoodsundertheCIFterm.Thesellerdeliveredthegoodsonboardthevesselontimeandpreparedallnecessarydocuments.Butthevesselstrandedandsankinafewhoursafterdeparture.Thenextday,whentheselleraskedforpaymentwithfullsetofdocumentsinconformitywiththecontract,thebuyerrefusedtoacceptthedocumentsandrejectedpaymentbecausehisgoodshavebeenlost.Isitreasonableforthebuyertodoso?Why?,返回目录,.,21,、ThedefinitionofTradeTerms（贸易术语的定义）:,FOBLONDON,ThetradetermsrefertousingabriefEnglishconceptorabbreviationtoindicatetheformationoftheunitpriceanddeterminetheresponsibilities,expensesandrisksbornebytwopartiesaswellasthetimeofthepassingofthepropertyinthegoods.,返回目录,.,22,2、Internationalcustomarypractices(国际贸易惯例),Warsaw-OxfordRules1932华沙牛津公约RevisedAmericanForeignTradeDefinitions1941美国对外贸易修订本InternationalRulesFortheInterpretationofTradeTerms国际贸易术语解释通则,返回目录,.,23,INCOTERMS2000术语简介,适用于海运和内河运输方式的贸易术语：FOB,CFR,CIF,FAS,DES,DEQ适用于各种运输方式的全能贸易术语：FCA,CPT,CIP,DDU,DDP,.,24,INCOTERMS2000中所规定的贸易术语共有13种按其顺序分为E、F、C、D四组E组（启运）EXWexwork工厂交货F组（主运费未付）：FCAFreeCarrier货交承运人；FASFreeAlongsideShip装运港船边交货；FOBFreeonBoard装运港船上交货。,.,25,C组（主要运费已付）：CFRCostandFreight成本加运费；CIFCostInsuranceandFreight成本加保险费和运费；CPTCarriagePaidto运费付至、CIPCarriageandInsurancePaidto运费和保险费付至D组(到达):DAFDeliveredAtFrontier边境交货；DESDeliveredExShip目的港船上交货；DEQDeliveredExQuay目的港码头交货；DDUDeliveredDutyUnpaid未完税交货；DDPDeliveredDutyPaid完税后交货。,.,26,SelectedTradeTerms,EXW,FCA(NamedInlandCarrieratNamedInlandPointofDeparture,FCA(NamedInlandCarrieratNamedInlandPortofExportation,FAS(NamedPortofShipment),F.O.B.Vessel(NamedPortofShipment),Origin(Factory,Mine,Plantation,Warehouse),InlandCarrier,DockatPortofShipment,Vessel,CountryofOrigin,.,27,SelectedTradeTerms,CFR,CIF(NamedPortofDestination,DDU/DDP(NamedPlaceofDestination),InlandCarrier,DockatPortofDestination,Vessel,CountryofDestination,Destination,.,28,常用的贸易术语,FOB(FreeonBoard,namedportofshipment)船上交货(指定装运港)CFR(CostandFreight，namedportofdestination)成本加运费(指定目的港)CIF(Cost，InsuranceandFreight，namedportofdestination)成本加保险费、运费(指定目的港),返回目录,.,29,FOB,FreeonBoard(NamedportofShipment)指定装运港船上交货,Itmeansthatthesellerfulfilshisobligationtodeliverthegoodswhentheyhavepassedovertheshipsrailatthenamedportofshipment.Thismeansthatthebuyerhastobearallexpensesandrisksofordamagetothegoodsfromthatpoint.,返回目录,.,30,FOB（namedportofshipment）,1、卖方的义务,1）卖方的责任,A、提供符合合同规定的货物,B、办理出口手续,C、按照合同规定的时间和地点，将货物装到买方派来的船上,D、迅速发出装船通知,E、移交有关的货运单据或电子数据,.,31,2）卖方的费用,货物装船前的一切费用,3）卖方的风险*,货物在装运港越过船弦前的一切风险（实际业务中以取得清洁提单为界）,.,32,2、买方的义务,1）买方的责任,A、租船订舱，并及时通知卖方,B、办理保险,C、接受货运单据，支付货款,D、办理进口手续，收取货物,.,33,2）买方的费用,货物装船以后的一切费用,3）买方的风险,装运港越过船弦以后的一切风险,.,34,3、采用FOB术语时应注意的问题,1）装船费用的问题,（大宗货物程租船运输）,A、在合同中订明,LoadingChargestobeCoveredbytheSeller(Buyer),.,35,FOBUnderTackle（吊钩所及）,FOBLinerTerms（买方）,FOBS（理舱费在内）卖方FOBT（平舱费在内）卖方FOBST*变形不改变FOB的性质。,B、FOB的变形,.,36,CFR(CostandFreight，namedportofdestination)成本加运费(指定目的港),Itmeansthatthesellershallundertakethecostandfreightnecessarytocarrythegoodstothenamedportofdestination,buttherisksof,lossesof,ordamagetothegoods,aswellasanyadditionalcostsduetoeventsoccurringafterthetimethegoodshavebeendeliveredonboardthevessel,aretransferredfromthesellertothebuyerwhenthegoodspasstheshipsrailattheportofshipment,返回目录,.,37,CFR（namedportofdestination）,1、卖方的义务,1）卖方的责任,A、提供符合合同规定的货物,B、办理出口手续,C、租船订舱,D、按合同规定时间、地点将货物装船,E、迅速发出装船通知,F、移交有关货运单据或数字信息,.,38,2）卖方的费用,装船前的一切费用、装船费用、货物从装运港至目的港的正常运费,3）卖方的风险*,与FOB一样,.,39,2、买方的义务,1）买方的责任A承担装船后引起的额外费用（包括保险费）B接受货运单据，支付货款C办理进口手续，收取货物2）风险装运港越过船弦以后的一切风险,.,40,3、采用CFR术语时应注意的问题,1)卸货费用的负担问题,A:合同中明确规定,UnloadingChargestobecoveredbytheBuyer.,.,41,B:CFR的变形,CFRExShipsHold(买方),CFRLinerTerms(卖方或船方),CFRLanded(卖方),*CFR变形只是说明卸货费用的负担问题，不改变本身的性质。,.,42,2)关于装船通知的问题,卖方在货物装船后必须及时向买主发出装船通知，以便买方办理投保。CFR下装船通知有更重要的意义。（P89）,.,43,CIF(Cost，InsuranceandFreight，namedportofdestination)成本加保险费、运费(指定目的港),Itmeansthatthesellerhastheobligationtoprocuremarineinsuranceagainsttherisksof,lossesof,ordamagetothegoodsduringthecarriage.,返回目录,.,44,CIF（namedportofdestination）和CFR不同，保险由卖方负责办理。,注意事项：1、保险问题,保险险别：,如合同中未明确规定，卖方只可投保协会货物条款（ICC）或类似条款中最低的保险险别如买方要求也可加保，但费用由买方承担。,保险金额,如合同中未明确规定，保险金额最少应按CIF价加成10%,.,45,2、到岸价CIF属于装运港交货，不是“到岸价”*卖方不承担保证把货送到约定目的港的义务。,3、核算运费货价中包括运费，应认真核算。考虑因素：距离；运价；转船；方式。,.,46,4、关于象征性交货,实际交货规定的时间和地点将规定的货物交给买方或指定的人。象征性交货以交单代替交货。卖方凭单交货，买方凭单付款。卖方交单只是买方付款的前提，还必须履行交货义务。,.,47,5、风险划分的问题,与FOB、CFR完全相同,6、卸货费用的问题与CFR相同,7、货物特定化EG,.,48,Modeoftransportation(运输方式),Theformationoftheunitprice(价格构成),Theplaceofdelivery/risktransfer（交货地点/风险转移点）,Responsibilities,expensesandrisksbornebytwoparties（双方责任、费用和风险的划分）,返回目录,.,49,1.Themodeoftransportation(运输方式),Suitableforseaorinlandwaterwaytransport.,2.Theformationoftheunitprice(价格构成),FOB:Cost(成本)CFR:CostandFreight(成本和运费)CIF:Cost,InsuranceandFreight(成本和运费和保险费),返回目录,.,50,3.Theplaceofdelivery/risktransfer(交货地点和风险转移点),Ontheshipsrailatthenamedportofshipment(在装运港的船舷),4.Theexpensesandresponsibilitiesbornebytwoparties(双方费用、风险和责任的划分),返回目录,.,51,ThesellerThebuyer,FOB,Deliverthegoodsonboardthevessel交货,Contractforthecarriageofthegoods租船订舱,Obtainexportlicense获得出口许可证,Obtainimportlicense,Covercargoinsurance投保,Providedocumentsforthebuyerandaskforpayment交单议付,Paythepriceandtakedeliveryofthegoods,返回目录,.,52,Thesellerthebuyer,CFR,Contractforthecarriageofthegoodsathisownexpenses,Onusualterm通常条件Bytheusualroute惯常航线Inthepropervessel适合的船舶,Usualfreight正常运费,AdditionalFreight额外运费,返回目录,.,53,Thesellerthebuyer,CIF,Contractforthecarriageofthegoods,Covercargoinsuranceonbehalfofthebuyer,Minimuminsurance(F.P.A)最低险别,additionalinsurancepremium额外保险费,返回目录,.,54,CFR,卖方,在装港船上交货,风险在船舷转移,卖方承担运费,海运,卖方办理出口手续,买方负责保险、进口手续,铁路,公路,买方,装运港,目的港,.,55,CIF,1.Theexpensesandrisksareseparated(风险和费用分离),2.CIFtermisdocumenttransaction单据交易(Symbolicdelivery)象征性交货,Thesellerfulfillshisdutyofdeliveringgoodsagainstthedocuments,Thebuyershallpaythepriceagainstthedocuments,返回目录,.,56,CIF,卖方,在装船港上交货,风险在船舷转移,卖方办出口手续,买方承担运费和保险费,海运,买方负责办理进口手续,铁路公路,买方,.,57,FOB、CFR、CIF的共同点,都是用于水上运输方式；都是装运港交货的贸易术语；风险转移的界限：装运港船舷；象征性交货性质；,.,58,FOBCFRCIF的差别,买卖双方承担的责任费用不同,.,59,货交承运人的三个贸易术语,1)FCA(FreeCarrier,namedplace)货交承运人(指定地点)2)CIP(CarriageinsurancePaidto，namedplaceofdestination)运费、保险费付至(指定目的地)。3)CPT(CarriagePaidTonamedplaceofdestination)运费付至(指定目的地),返回目录,.,60,目的地交货的各种术语,1)DAF(DeliveredatFrontiernamedplace)边境交货(指定地点)2)DES(DeliveredExShipnamedportofdestination目的港船上交货(指定目的港)3)DEQ(DeliveredExQuay，namedPortOfdestination)目的港码头交货(指定目的港)4)DDU(DeliveredDutyUnpaid，namedplaceofdestination)未完税交货(指定目的地)5)DDP(DeliveredDutyPaid,namedplaceofdestination)完税后交货（指定目的地）,返回目录,.,61,国际贸易术语一览图,A,W,C,DDU,DEQ,DES,FOB,FAS,EXW,DAF,FCA,Buyer,Seller,CIP,CPT,CIF,CFR,DDP,.,62,Pricingobjectives:,Itcanbedividedintotwokinds:long-termobjectivesandshorttermobjectives.Bothofthemareorientedtowardsprofit,towardssales,ortowardmaintainingthestatusquo.,.,63,PricingStrategy:,Penetrationpricing渗透定价法：相对低价刺激需求，开拓市场skimmingstrategy撇取定价法：目的在于从买主身上赚取高额利润Earlycashrecoverypricing资金速斯回收定价法：需求低高价策略；当需求高低价策略；目的在迅速收回现金。,.,64,UsefulWordsconcerned:,Termsofdelivery价格术语Termsoftrade贸易条件Tradingpractice贸易惯例TherevisedAmericanTradeDefinitions1941.美国对外贸易定义1941年修正本INCOTERMS国际贸易术语解释通则源于InternationalCommercialTerms.全称是：InternationalRulesfortheInterpretationofTradeTerms.由国际商会于1936年制定通则，1974年和1980年修改补充。在1980年版中包括14个贸易术语，规定了买卖双方的权利和义务。,.,65,第二章主要贸易条件TheQualityofGoodsTheQuantityofGoodsPackingandMarking,返回目录,.,66,nit1QualityofGoods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(SalebyDescription),凭规格、等级或标准买卖(SalebySpecification,GradeorStandard)商品规格(Specification)：Thespecificationofthegoodsreferstocertainmainindicatorswhichindicatethequalityofthegoods,suchascomposition,content,purity,size,length,etc.,返回目录,.,67,商品的等级(Grade)Thegradeofthegoodsreferstotheclassificationsofthecommodityofthegoodswhichisindicatedbywords,numbersorsymbols.Theclassificationsareusuallydecidedbydifferentqualities,weights,compositions,appearances,properties,etc.,商品的标准（Standard）Thestandardreferstothespecificationsorgradeswhicharestipulatedandannouncedbythegovernmentorthechambersofcommerce,etc.,返回目录,.,68,凭牌号或商标买卖（SalebyBrandNameorTradeMark）Astothegoodswhosequalityisstable,reputationissoundandwithwhichthecustomersarequitefamiliar,wemaysellitbybrandnameortrademark.,凭产地名称买卖(SalebyNameofOrigin)Itissuitableforsomeagriculturalproductsandby-productswhoseoriginsarewell-knownallovertheworld.,返回目录,.,69,凭说明书和图样买卖(SalebyDescriptionandIllustration),Thequalityofsomecommodities,suchastechnologicalinstruments,electricmachines,etc.cannotbesimplyindicatedbyqualityindexes,insteaditisquitenecessarytoexplainindetailthestructure,material,performanceaswellasmethodofoperation.Ifnecessary,pictures,photos,etc.mustalsobeprovided.,返回目录,.,70,（2）以实物表示商品的品质（SalebyActualQualityorSample,看货买卖(SalebyActualQuality)Inthiscase,thebuyerorhisagentexaminethegoodsatsellersplaceatfirst.Aftertheyconcludeadeal,thesellershalldeliverthegoodsaccordingtothegoodsexamined.,凭样品买卖（SalebySample）Thesamplereferstothearticlewhichcanbeusedtorepresentthequalityofthewholelot.Salebysampleincludestwocases,i.e.,salebythesellerssampleandsalebythebuyerssample.,返回目录,.,71,a.凭卖方样品(SalebySellsSample)：b.凭买方样品(SalebyBuyersSample)：c.对等样品成交（SalebyCounterSample）：也有的称之为确认样品（ConfirmingSample）。日后卖方交货以对等样品品质为准。,返回目录,.,72,Unit2商品的数量TheQuantityofGoods,1、商品数量的计量单位按重量(Weight)计算。常用的单位有公吨(Metricton/kiloton)、长吨（LongTon）、短吨（shorttonnetton）、公斤(kilogram）等,返回目录,.,73,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）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,.,74,按面积（Area）计算。有平方米（Squaremetersqm）、平方英尺(squarefootsq.ft)、平方码（squareyard/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（cubicmetercum.）、立方尺（cubicfootcuft）、立方码(cubicyardcuyd)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(bushel/bu)等。各类谷物和液体商品常以容积为单位。,返回目录,.,75,、商品重量的计算方法1)按毛重（GrossWeight）计算2)按净重(NetWeight)计算，净重指商品本身的重量。,Actualtare:实际皮重Averagetare:平均皮重Customarytare:习惯皮重Computedtare:约定皮重,返回目录,.,76,3)ConditionedWeight：按公量计算。hiskindofcalculatingmethodissuitabletothosecargoswhosewatercontentsarenotstable,suchaswool,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）Theoreticalweight:按理论重量5）Legalweightandnetweight:按法定重量,返回目录,.,77,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.Dontusesuchwordsasaboutorcircaorapproximatebeforethequantityofthegoods.2.Tostipulatethequantitylatitude:Itmeansthatthesellermaydeliverthegoodswithacertainpercentagemoreorlessinquantity.,返回目录,.,78,UsefulWordsconcerned,Americanpound美国磅约453.592克Europeanpound欧洲磅Shortton短吨约2000克Metricton公吨1000公斤2204磅Longton长吨2240磅FAQ:fairaverageQuality大路货，中等平均品质GMQ:goodmerchantablequality良好可销品质Hardcurrency硬货币Tolodgeaclaim索赔,.,79,Unit3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（NudePacked）或散装(InBulk)方式外，绝大多数商品均需要有适当的包装。商品的包装(PackageofGoods)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,.,80,Thekindsofpacking(包装的种类),、Shippingpacking:运输包装Accordingtothemethodofpacking:singlepiecepackingandcollectivepacking.Accordingtostyleofpacking:Cases,drums,bags,bales,bundles,etc.Accordingtothematerialofpacking:Cartons,woodencases,irondrums,woodencasks,paperbags,gunnybags,plasticbags,etc.,返回目录,.,81,Accordingtothesoftnessofpacking:softnesspackingandhardnesspackingaswellashalf-hardnesspacking.Accordingtotheextentofpacking:fullpackedandpartpacked,、Marketingpacking:销售包装,Piling-uppattern:Hanging-uppattern:Spreading-uppattern:Patternforcarryingabout:,Patternforeasilyopening:Patternforsprayingout:Patternforshowingoffagift.,返回目录,.,82,PackingMark（包装标志）,Shippingmark:运输标志,Itisusuallymadeupofgeometricaldiagrams,letters,figuresandsimplewords.Thecontentsofshippingmarkareasfollows:Consigneescode:Consignorscode:DestinationPackagenumber,返回目录,.,83,Warningmark:（警告性标志）Itisalsocalleddangerouscargomark,whichisbrushedclearlyanddefinitelyontheshippingpackingoftheinflammable,explosive,poisonous,corrosivegoods,soastogivewarningstotheworkers,Indicativemark:（指示性标志）Thiskindofmarkisusedtoremindertherelativeworkersoftheitemsforattentionwhentheyload,unload,carryandstorethegoods,suchashandlewithcare,keepdryetc.,返回目录,.,84,Neutralpackingandbranddesignatedbythebuyer中性包装和定牌,、Neuralpacking:Itmeansthatthereisneitheranameoftheorigin,noranameofthefactory,noratrademark,abrand,orevenanywordsonthepackingofthecommodityandthecommodityitself.Itincludestwokinds:packingwithtrademarkdesignatedbythebuyerbutwithoutthemarkofthemanufacturersandoriginspackingwithouttrademarkandoriginsaswellasthemarkofthemanufacturers.,返回目录,.,85,、Branddesignatedbythebuyer（定牌包装）:ItmeansthatthesellermarksthetrademarkorBranddesignatedonthepackageofthecommodityorthecommodityitselfasbuyersrequest,返回目录,.,86,第三章商品的价格ThePriceoftheGoods价格条款(PriceClause)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,.,87,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,.,88,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x100%(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,.,89,(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