lesson26RequestforExcessiveInsurance国际商务英语函电教学课件
Training six (情景翻译练习)
• 1 兹提醒贵方注意我方的保险范围只是发票 金额的120%。 • 2 同时，如蒙贵方能向我方提供有关中国人 民保险公司范围的全部细节，将不胜感激。 • 3 尽管我方的惯例是给货物投保发票金额的 120%，我方仍愿按照你方要求按发票金额 的130%投保。 • 4 我方请求你方为由“东风”轮承运的货物 投保综合险。
• • • • • • • • •
Request for Excessive Insurance
Dear sirs, We wish to refer you to our order No. 0401 for 1000 cases clothes from which you will see that this order was placed on CIF basis. We know you only issue All Risks in general situation. But we would like to add War Risk because of the complicated situation in the Middle East. Can you get this for us? We shall of course bear the premium for this sort of special coverage. We sincerely hope that our request will meet with your approval . • Yours faithfully,
Training six negotiate the terms of insurance 翻译练习
•
• • •
Translate the following into Chinese 1 should the damage be ocurred ,you may ,within 30days after the arrival of the consignment ,file a claim with the insurance company. 2Even if additional Risk of Breakage has been insured ,the cover is subject to a franchise of 5%. 3 As to claim, our insurance company will only accept the part of loss,that is over 50%. 4 please let us know whether your price covers the risk of TPND.
国际商务谈判(第二版)unit09insurance
05 国际商务谈判中的保险法 律法规
国际商务谈判中应遵守的保险法律法规
《联合国国际贸易销售合同公约》
规定了保险合同的基本原则，包括保险范围、保险责任和义务等。
案例二
某企业在国际商务谈判中，过于坚持自己的保险方案，未能充分考虑进口商的 需求和利益。最终，进口商选择放弃购买保险，导致企业失去了合作机会。
案例总结与启示
在国际商务谈判中，保险是重要的风险保障工具。企业应充分了 解进口国的保险法规和要求，制定合理的保险方案，以满足对方 的需求和利益。
在保险谈判中，企业应具备专业知识和经验，能够提供全面的保 险保障方案。同时，企业应具备灵活性和创新性，能够根据实际 情况调整保险方案，以促成合作。
金融投资
保险也是金融投资的一种方式 ，可以为保险公司和被保险保险在跨国交易中的作用
风险保障
保险可以为跨国交易提供风险保 障，确保交易双方在面临不可预 见的风险时得到经济补偿。
提升信任度
保险可以增加交易双方的信任度， 因为保险能够提供一种保障机制， 降低交易风险和不确定性。
02
根据评估结果，确定最低的保险金额，以确保在风险发生时能
够得到足够的保障。
谈判与调整
03
在确定保险金额后，与保险公司进行谈判，争取获得更优惠的
保险费用和保障范围。
如何与保险公司谈判
准备充分
在谈判前，收集有关保险市场的信息和保险公司的情况， 了解市场行情和竞争对手的策略。
01
明确需求和目标
在谈判中，明确表达需求和目标，包括 所需的保障范围、特殊条款和期望的保 费折扣。
外贸函电unit 9 insurance
Insure
Make a contract that promise to pay money in the case of accident, damage, loss, etc.
• The shipment is to be insured against All Risks and • • •
Unit 9 Insurance
保险
Instruction
When goods have to be shipped to a foreign country, there is always the risk that they may be damaged, destroyed or stolen and may vary according to the country of destination, the route and method of shipment. To be protected from financial loss as a result of this risk, either the firm that sells the goods or the firm that buys them arrange for insurance.
Useful expression
To be covered by XXX = to be effected insurance by XXX Against XXX risks For XXX amount As per XXX clauses To be covered by XXX against XXX risks for XXX amount as per XXX clauses
外贸英语函电Unit 10 Insurance
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海上风险 自然灾害 (Natural Calamity)
风险
Perils of the Sea
意外事故 (Fortuitous accidents)
Risks
外来风险
Extraneous Risks
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一般外来风险 General Extraneous Risks
拒收险 (Rejection Risk)
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黄曲霉素险 (Aflatoxin Risk)
Marine risk
Perils of the sea(海上风险)
natural calamities: fortuitous accidents
Extraneous risks
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asking for?
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On CFR terms按…报价 Take out 出具 An open policy 预约保险单 The Lloyd Insurance Company
劳埃德保险公司
On good terms with sb 交往甚好 Underwriter Premium rebate PICC
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All Risks (AR)一切险
不管是海难还是一般外来险原因所造成的被保 之物的全损或部分损失的赔偿责任
包括共同海损和单独海损责任
外来原因造成的短少，短量，渗漏，碰碎，钩损， 雨淋，生锈，受潮，受热，发霉，窜味，玷污等全 部或部分损失也负责赔偿
不包括战争险，不合格包装，内在缺点等
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Additional risks
国际贸易信函写作结构
Lesson 1 Seeking Business OpportunitiesThe outline of writing letters about seeking business opportunities as an exporter1.Source of information2.Brief introduction (business scope , experience ,credit , market ,product ,etc.)3.Intention4.ExpectationThe outline of an affirmative reply1.Confirmation with thanks (to confirm having received the previous letter)2.Agreement of being able to establish business relations3.Reasons4.ExpectationLesson 2 Establishing Business RelationsThe outline of writing letters about establishing business relations as an importer1.The source of information2.Brief introduction (business scope , experience ,credit , market ,product ,etc.)3.Intention4.ExpectationThe outline of a negative reply1.Confirmation with thanks (to confirm having received the previous letter)2.Regret of being unable to establish business relations3.Reasons4.ExpectationLesson 3Status Inquiry and ReplyThe outline of writing letters about status inquiry1.Business situation and intention2.Reference and the content of inquiry3.Promise of strict confidence to the reply4.Thanks in advanceThe outline of reply1.The result2.Being confidential and free from responsibilityLesson 4 A First EnquiryThe outline of writing letters about a first enquiry1.The source of information2.Brief introduction of the writer’s own company and/or business line3.Enquiring general information about goods4.Expectation for cooperationLesson 5 A Specific EnquiryThe outline of writing letters about a specific enquiry1.Business situation2.Details about enquiry3.Some statement to draw the partner’s attention and the offer (possibility of order , marketsituation ,etc.)4.ExpectationLesson 6 A Firm OfferThe outline of writing letters about a firm offer1.To show thanks for the letter received2.To offer detailed information the buyers asked for3.Illustrate kind of offers4.ExpectationLesson 7 A Non-Firm OfferThe outline of writing letters about a non-firm offer1.Confirmation of the enquiry with thanks ,if any2.Details of offer3.Reservation clause4.Something about goods and/or market trend5.Expectation of order and replyLesson 8 A Counter-offer on scooterThe outline of writing letters about a counter-offer1.To confirm the receipt of the previous offer with thanks2.To show regret and point out the rejected parts3.To state reason4.To make a counter proposal5.To expect the acceptanceLesson 9 A Reply to a Counter-offerThe outline of writing letters about acceptance of a counter-offer with alteration1.To confirm the receipt of the previous offer with thanks2.To show regret being unable to fully accept buyer’s counter-offer3.To state reasons4.To make a counter proposal5.To expect the acceptanceThe outline of writing letters about declining a counter-offer1.To show regret being unable to accept the other party’s opinion2.To state reasons3.To show writer’s suggestion4.to show expectationlesson 10 An Initial Orderthe outline of writing letters about an initial order1.Confirmation for previous communication2.Content of order3.The effect of current order to future4.Expectation of receiving S/CLesson 11 A Repeat OrderThe outline of writing letters about a repeat order1.To show thanks and satisfaction to the last shipment2.Market situation at present3.Requirements4.ExpectationThe outline of writing letters about declining a repeat order1.To show regret2.Reasons3.To recommend and introduce the substitute4.ExpectationLesson 12 Confirmation of an orderThe outline of writing letters about confirmation of an order1.Confirmation of the order2.List the contents of the order3.Asking the buyers to open the relative L/CLesson 13Sending an S/CThe outline of writing letters about sending an S/Crming of sending and receiving S/C2.Requiring countersignature of S/C3.Advising some instruction about S/CLesson 14Asking for Payment by T/TThe outline of writing letters about payment1.To mention the contract ,goods , ect.2.To suggest the term of payment and the reason3.To wish the other parties’s acceptanceLesson 15 Declining D/A PaymentWhen replying to payment ,the writer should follow the steps as follows1.Stating that reply of agreeing or refusing with reasons2.Giving your reply of agreeing or refusing with reasons3.Stating your good will and your wish to do business with the readerLesson 16 Urging Establishment of L/CThe out of writing letters about urging establishment of L/C1.To mention the number of order or S/C2.To stress goods ordered have been ready but the relevant L/C has not yet come to hand3.To urge establishment of the L/C and related matters4.To express the expectationLesson 17Amending L/C to Allow Partial Shipment or TransshipmentThe outline of writing letters about partial shipment and transshipment allowed1.To express appreciation of receiving the relative L/C2.To find some unforeseen special clauses3.To ask for partial shipment and transshipment allowed4.To expect the early replyLesson 18Asking for L/C AmendmentThe outline of writing letters about asking for L/C amendment1.To confirm receiving the relative L/C2.To find some unforeseen special clauses3.To ask for L/C amendment4.To expect the early replyLesson 19 Asking for L/C ExtensionThe outline of writing letters about L/C extension1.To confirm receiving the relative L/C2.To find some unforeseen special clauses3.To ask for L/C extension4.To expect the early replyLesson 20Shipping Marks1.The initial or abbreviation of the consignee or buyer2.The reference number3.The destination4.The package numberLesson 21Packing InstructionsThe outline of writing letters about packing requirements1.Confirmation with thanks for the previous letters2.Detail of packing3.ExpectationLesson 22 Urging ShipmentThe outline of writing letters about urging shipment1.To identify the shipped goods2.To state the stipulation of shipment3.To indicate the actual situation and reason4.To raise opinion , proposal or expectationLesson 23 Shipping AdviceThe outline of writing letters about shipping advice1.To indicate both description and Q’ty of the shipping goods2.To indicate details of the vessel , including name , vessel number , ETA and ETD ,etc.3.To advise the situation of shipping documents4.To suggest future cooperationLesson 24Transshipment and Partial ShipmentThe outline of writing letters about transshipment and partial shipment allowed1.Confirmation of having received previous letter(if have)2.Intention3.Reason4.ExpectationLesson 25 Covering Insurance for the BuyerThe outline of writing letters about insurance1.Confirmation of the previous letter2.Details of insurance3.Premium4.Something about shipmentLesson 26Asking for Excessive InsuranceThe outline of writing letters about insurance1.To confirm the letter under certain contract2.To state the related insurance amount3.To ask for excessive insurance on some certain conditions4.To inform of the ways payment for the premiumLesson 27 Claim for Damaged GoodsThe operation of complaints or claims should be based on two principles1.To be on the first grounds ,to our advantage and with restraint2.To adhere to the stipulation in the contractBefore lodging complaint and claim ,several issues are needed to pay attention1.To find out blame according to the actual situation2.To make claim within the stipulated demurral deadline3.To ascertain the claimed items and amount correctly4.To prepare the necessary documentsLesson 28Settlement of ClaimThe outline of letters about settlement of claim1.Confirmation of having received the letter of claim2.The result of investigation and suggestion of settlement3.Expectation of the future’s cooperationLesson 29 Declining a ClaimThe outline of letters about settlement of claim1.To confirm having received the letter of claim2.To show regret of being unable to settle the claim3.To state the reasonLesson 30 Intention of Granting AgencyThe elements mentioned in letters of granting agency :situation of market .intention of granting agency ,etc.Lesson 31Asking for Sole AgencyLetters of asking for sole agency usually cover the following elements1.Expressing the intension to be an agent2.Making self-introduction----experience----market----capability----expected achievement3.ExpectationA favorable reply1.Confirmation of having received the previous letter2.Appointment of agent3.Details of agent agreementLesson 32 Declining a Request for Agency1.To confirm having received the previous letter2.To decline the request of agency3.To leave some margin for future’s adjustment4.To state something about present cooperation5.To make expectation。
外经贸英语精讲班第26讲：补充信函课件讲义讲义
of us. We handle a couple of other agencies, but they are in
as your sole agents for the sale of your bicycles both or adults
and for children to our country.
We are one of the largest, long-standing establishment in all
for you annually
4) refer sb. to sb. for sth. 请某人与某人商洽某事
For example: We refer you to your insurance company for
关于我方财务状况和信誉，请查询我方银行以及和我们合作的其他厂商。他们将会提供一流资信证明，说明我们是信誉卓著的业务代理。
盼你方肯定的答复。
谨上
参考译文：
You are right in saying that there is an increasing demand for
your class of preparations in our country, although we think it
agency n. 代理处；代理，代理关系，代理权
For example: We do not think the time is ripe for the
discussion of the questions of exclusive agency.
保险单 Insurance Policy
3
案例： 我某公司按CIF条件向中东某国出口一批货物， 根据合同投保了水渍险附加偷盗提货不着险， 在海运途中，因海湾战争船被扣押，尔后进口 商因提货不着便向我保险公司进行索赔。请问 进口商会得到保险公司的赔付吗？
4
答： 不予赔付。双方的权利和义务是按照投保的具 体险别确定的，不同的险别所规定的保险范围 是不同的，保险公司承担责任的大小也不同。 本案例中此批货物是因遭遇战争而导致提货不 着的，然而这并不在投保范围内，因此不会得 到赔付。
7
3） 预约合同（Open policy / Open cover） ） 预约合同（ ） 是保险人与被保险人订立的一种长期性的货 物运输保险合同。在合同中规定承保的货物 物运输保险合同。 保险范围、险别、商品、名称、费率、 保险范围、险别、商品、名称、费率、责任 和赔款处理等项目。在每批货物装运后， 和赔款处理等项目。在每批货物装运后，由 被保险人向保险公司发出《保险声明》 被保险人向保险公司发出《保险声明》或 装船通知》 保险人签发保险单据， 《装船通知》，保险人签发保险单据，作为 该批货物承保证明。 该批货物承保证明。
3.Marine Insurance Policy issued to the Beneficiary and black endorsed for full invoice value plus 10 percent in the currency of the credit with claims payable in India covering All Risks and War Risks . 4.Insurance Policy for 10 percent above CIF value payable to the order of Bank of CEYLCN, covering All Risks and War Risks .
Insurance
险费或费率)
e.g. We've covered insurance with People's Insurance Company of China on the 100 metric ton of wools for 110% of the invoice value against all risks at the rate of 3%.
Taint of Odor Risk 串味险 Sweating & Heating 受潮受热险 Hook Damage Risk 钩损险 Rust Risk = Risk of Rust 锈损险 Breakage of Packing Risk 包装破损险 War Risk 战争险 Strikes, Riots and Civil Commotions (S.R.C.C.) 罢工，暴动，民变险 Partial loss 部分损失 Particular average General average Total loss Actual total loss Constructive total loss 单独海损 共同海损 全部损失 实际全损 推算全损
Introduction
Various kinds of perils or risks and sometimes losses may occur in transportation. In order to protect the goods against such occurrences, the buyer (if the contract is on FOB or CFR basis) or seller (on CIF basis ), before the transportation of the goods, must make out insurance with an insurance company on the goods.
怀尔德会计学原理答案Chapter-03
Chapter 3Adjusting Accounts and Preparing1. The cash basis of accounting reports revenues when cash is received while theaccrual basis reports revenues when they are earned. The cash basis reports expenses when cash is paid while the accrual basis reports expenses when they are incurred and matched with revenues they generated.2. The accrual basis of accounting generally provides a better indication of companyperformance and financial condition than does the cash basis. Also, the accrual basis increases the comparability of financial statements from one period to the next.Thus, business decision makers generally prefer the accrual basis.3. Businesses that have major seasonal variations in sales are most likely to select thenatural business year as the fiscal year.4. A prepaid expense is an item paid for in advance of receiving its benefits. As such, itis reported as an asset on the balance sheet.5. Long-term tangible plant assets such as equipment, buildings, and machinery leadto adjustments for depreciation. Generally, land is the only long-term tangible plant asset that does not require depreciation.6. The Accumulated Depreciation contra account is used for depreciation. It providesfinancial statement users with additional information about the relative age of the assets. Without the contra account information, the reader would not be able to tell whether the assets are new or in need of replacement.7. Unearned revenue refers to cash received in advance of providing products andservices. Another name for unearned revenue is deferred revenue. It is reported asa liability on the balance sheet.8. Accrued revenue is revenue that is earned but is not yet received in cash (and/orother assets) and the customer has not been billed prior to the end of the period.Therefore, end-of-period adjustments are made to record accrued revenue.Examples are interest income that has been earned but not collected and revenues from services performed that are neither collected nor billed.9.A If prepaid expenses are initially recorded with debits to expense accounts, then theprepaid expenses asset accounts are debited in the adjusting entries.10. For Best Buy, all of the accounts under the category of Property and Equipment(except for Land), require adjusting entries. The expense related to the depreciation expense account would be understated on the income statement if Best Buy fails to adjust these asset accounts. If the adjusting entries are not made, net income would be overstated. Note: Students might also correctly identify accounts receivable, goodwill, and tradenames as needing adjustment.11. Circuit City must make adjusting entries to Prepaid expenses and other currentassets; Deferred income taxes; Accrued expenses and other current liabilities;Accrued income taxes; and possibly other assets and liabilities such as Receivables for bad debts. (It is also possible that Circuit City would need to adjust Goodwill and Other intangible assets.)12. RadioShack would need to debit interest receivable and credit interest revenue.13. The Accrued Wages Expense would be reported as part of “Accrued Expenses” onCash AccountingRevenues (cash receipts) ...................................................... $52,000Expenses (cash payments: $37,500 - $6,000 + $3,250) ...... 34,750Net income ............................................................................. $17,250 Accrual AccountingRevenues (earned) ................................................................ $60,000Expenses (incurred) .............................................................. 37,500Net income .............................................................................. $22,500 Quick Study 3-2 (10 minutes)a. AE Accrued expensesb. PE Prepaid expensesc. UR Unearned revenuesd. PE Prepaid expenses (Depreciation)e. AR Accrued revenuesa. Debit Unearned Revenue Balance SheetCredit Revenue Earned Income Statementb. Debit Wages Expense Income StatementCredit Wages Payable Balance Sheetc. Debit Accounts Receivable Balance SheetCredit Revenue Earned Income Statementd. Debit Insurance Expense Income StatementCredit Prepaid Insurance Balance Sheete. Debit Depreciation Expense Income StatementCredit Accumulated Depreciation Balance SheetQuick Study 3-4 (15 minutes)a. Insurance Expense ....................................................... 3,000Prepaid Insurance ................................................. 3,000 To record 6-month insurance coverage expired.b. Supplies Expense ......................................................... 4,150Supplies .................................................................. 4,150 To record supplies used during the year.($900 + $4,000 – [?] = $750)Quick Study 3-5 (15 minutes)a. Depreciation Expense—Equipment ............................ 8,400Accumulated Depreciation—Equipment ............. 8,400 To record depreciation expense for the year.($45,000 - $3,000) / 5 years = $8,400b. No depreciation adjustments are made for land asit is expected to last indefinitely.Salaries Expense (400)Salaries Payable (400)To record salaries incurred but not yet paid.[One student earns $100 x 4 days, Mondaythrough Thursday]Quick Study 3-7 (15 minutes)a. Unearned Revenue ........................................................ 22,500Legal Revenue ....................................................... 22,500 To recognize legal revenue earned (30,000 x 3/4).b. Unearned Subscription Revenue ................................ 1,200Subscription Revenue ........................................... 1,200 To recognize subscription revenue earned.[100 x ($24 / 12 months) x 6 months]1. Accrue salaries expense e ga f2. Adjust the Unearned Services Revenue accountto recognize earned revenueb f3. Record the earning of services revenue for whichcash will be received the following periodQuick Study 3-9 (10 minutes)The answer is a.ExplanationThe debit balance in Prepaid Insurance was reduced by $400, implying a $400 debit to Insurance Expense. The credit balance in Interest Payable increased by $800, implying an $800 debit to Interest Expense.The answer is 2.ExplanationInsurance premium errorUnderstates expenses (and overstates assets) by .......... $1,600 Accrued salaries errorUnderstates expenses (and understates liabilities) by .... 1,000The collective effects from this company’s errors follow:Understates expenses by ..................................................... $2,600Overstates assets by ............................................................. $1,600Understates liabilities by ...................................................... $1,000 Quick Study 3-11 (10 minutes)Profit margin = $78,750 / $630,000 = 12.5%Interpretation: For each dollar that records as revenue, it earns 12.5 cents in net income. Miller’s 12.5% is markedly lower than competitors’ average profit margin of 15%—it must improve performance.Quick Study 3-12A (5 minutes)1. B 4. A2. F 5. D3. C 6. EExercise 3-2 (25 minutes)a. Depreciation Expense—Equipment ................................ 16,000Accumulated Depreciation—Equipment..................... 16,000 To record depreciation expense for the year.b. Insurance Expense ........................................................... 5,360Prepaid Insurance* ....................................................... 5,360 To record insurance coverage that expired($6,000 - $640).c. Office Supplies Expense .................................................. 3,422Office Supplies**............................................................ 3,422 To record office supplies used ($325 + $3,480 - $383).d. Unearned Fee Revenue .................................................... 3,000Fee Revenue .................................................................. 3,000 To record earned portion of fee received in advance($15,000 x 1/5).e. Insurance Expense ........................................................... 6,160Prepaid Insurance ......................................................... 6,160 To record insurance coverage that expired.f. Wages Expense ................................................................. 2,700Wages Payable .............................................................. 2,700 To record wages accrued but not yet paid.a. Unearned Fee Revenue .................................................... 5,000Fee Revenue .................................................................. 5,000 To record earned portion of fee received in advance($15,000 x 1/3).b. Wages Expense ................................................................. 7,500Wages Payable .............................................................. 7,500 To record wages accrued but not yet paid.c. Depreciation Expense—Equipment ................................ 17,251Accumulated Depreciation—Equipment..................... 17,251 To record depreciation expense for the year.d. Office Supplies Expense .................................................. 5,682Office Supplies*............................................................. 5,682 To record office supplies used ($240 + $6,102 - $660).e. Insurance Expense ........................................................... 2,700Prepaid Insurance†........................................................ 2,700 To record insurance coverage expired ($4,000 - $1,300).f. Interest Receivable ......................................................... 1,400Interest Revenue ........................................................ 1,400 To record interest earned but not yet received.g. Interest Expense ............................................................. 2,000Interest Payable........................................................... 2,000 To record interest incurred but not yet paid.a. Adjusting entry2009Dec. 31 Wages Expense (825)Wages Payable (825)To record accrued wages for one day.(5 workers x $165)b. Payday entry2010Jan. 4 Wages Expense.......................................................2,475Wages Payable (825)Cash .....................................................................3,300To record accrued and current wages.Wages expense = 5 workers x 3 days x $165Cash = 5 workers x 4 days x $165Exercise 3-5 (15 minutes)a. $ 2,000b. $ 6,607c. $11,987d. $ 1,375Proof: (a) (b) (c) (d) Supplies available – prior year-end ......... $ 350 $1,855 $ 1,576 $1,375 Supplies purchased in current year ........ 2,450 6,307 11,987 6,907 Total supplies available ............................ 2,800 8,162 13,563 8,282 Supplies available – current year-end ..... (800) (6,607) (2,056) (800) Supplies expense for current year........... $2,000 $1,555 $11,507 $7,482a.Apr. 30 Legal Fees Expense ........................................... 4,500Legal Fees Payable ..................................... 4,500 To record accrued legal fees.May 12 Legal Fees Payable ............................................ 4,500Cash ............................................................. 4,500 To pay accrued legal fees.b.Apr. 30 Interest Expense ................................................. 1,900Interest Payable .......................................... 1,900 To record accrued interest expense($5,700 x 10/30).May 20 Interest Payable .................................................. 1,900Interest Expense ................................................. 3,800Cash ............................................................. 5,700 To record payment of accrued and currentinterest expense ($5,700 x 20/30).c.Apr. 30 Salaries Expense ................................................ 4,800Salaries Payable.......................................... 4,800 To record accrued salaries($12,000 x 2/5 week).May 3 Salaries Payable ................................................. 4,800Salaries Expense ................................................ 7,200Cash ............................................................. 12,000 To record payment of accrued andcurrent salaries ($12,000 x 3/5 week).Basis*Basis Basis**Basis Dec. 31, 2007 ........$14,450 $0 2007 ..........$ 850 $15,300 Dec. 31, 2008 ........9,350 0 2008 ..........5,100 0 Dec. 31, 2009 ........4,250 0 2009 .......... 5,100 0 Dec. 31, 2010 ........0 0 2010 .......... 4,250 0$15,300 $15,300 Explanations:*Accrual asset balance equals months left in the policy x $425 per month (monthly cost is computed as $15,300 / 36 months).Months Left Balance12/31/2007 .. 34 $14,45012/31/2008 .. 22 9,35012/31/2009 .. 10 4,25012/31/2010 .. 0 0**Accrual insurance expense equals months covered in the year x $425 per month.Months Covered Expense2007 ............ 2 $ 8502008 ............12 5,1002009 ............12 5,1002010 ............10 4,250$15,300Dec. 31 Accounts Receivable ............................................. 1,980Fees Earned ..................................................... 1,980 To record earned but unbilled fees (30% x $6,600).31 Unearned Fees ........................................................ 4,620Fees Earned ..................................................... 4,620 To record earned fees collected in advance(70% x $6,600).31 Depreciation Expense—Computers ..................... 1,650Accumulated Depreciation-Computers ........ 1,650 To record depreciation on computers.31 Depreciation Expense—Office Furniture ............. . 1,925A ccumulated Depreciation—Office Furniture ... 1,925To record depreciation on office furniture.31 Salaries Expense .................................................... 2,695Salaries Payable.............................................. 2,695 To record accrued salaries.31 Insurance Expense.................................................. 1,430Prepaid Insurance ........................................... 1,430 To record expired prepaid insurance.31 Rent Expense (700)Rent Payable (700)To record accrued rent expense.31 Office Supplies Expense (528)Office Supplies (528)To record use of office supplies.31 Advertising Expense (500)Advertising Payable (500)To record accrued advertising expense.31 Utilities Expense (77)Utilities Payable (77)To record incurred and unpaid utility costs.a. $ 6,039 / $ 52,970 = 11.4%b. $100,890 / $ 471,430 = 21.4%c. $106,880 / $ 301,920 = 35.4%d. $ 67,140 / $1,721,520 = 3.9%e. $ 84,780 / $ 513,800 = 16.5%Analysis and Interpretation: Company c has the highest profitability according to the profit margin ratio. Company c earns 35.4 cents in net income for every one dollar of net sales earned.Exercise 3-10A (30 minutes)a.Dec. 1 Supplies Expense ................................................... 2,000Cash ................................................................. 2,000 Purchased supplies.b.Dec. 2 Insurance Expense ................................................. 1,540Cash ................................................................. 1,540 Paid insurance premiums.c.Dec. 15 Cash ......................................................................... 13,000Remodeling Fees Earned ............................... 13,000 Received fees for work to be done.d.Dec. 28 Cash ......................................................................... 3,700Remodeling Fees Earned ............................... 3,700 Received fees for work to be done.e.Dec. 31 Supplies .................................................................. 1,840Supplies Expense ........................................... 1,840 Adjust expenses for unused supplies.f.Dec. 31 Prepaid Insurance .................................................. 1,200Insurance Expense ......................................... 1,200 Adjust expenses for unexpired coverage($1,540 - $340).g.Dec. 31 Remodeling Fees Earned ..................................... 11,130Unearned Remodeling Fees .......................... 11,130 Adjusted revenues for unfinished projects($13,000 + 3,700 - $5,570).a. Initial credit recorded in the Unearned Fees accountJuly 1 Cash ....................................................................... 2,800Unearned Fees .............................................. 2,800 Received fees for work to be done for Solana.6 Cash ....................................................................... 8,100Unearned Fees .............................................. 8,100 Received fees for work to be done for Haru.12 Unearned Fees ...................................................... 2,800Fees Earned ................................................... 2,800 Completed work for Solana.18 Cash ....................................................................... 7,300Unearned Fees .............................................. 7,300 Received fees for work to be done for Jordan.27 Unearned Fees ...................................................... 8,100Fees Earned ................................................... 8,100 Completed work for customer Haru.31 No adjusting entries required.b. Initial credit recorded in the Fees Earned accountJuly 1 Cash ....................................................................... 2,800Fees Earned ................................................... 2,800 Received fees for work to be done for Solana.6 Cash ....................................................................... 8,100Fees Earned ................................................... 8,100 Received fees for work to be done for Haru.12 No entry required.18 Cash ....................................................................... 7,300Fees Earned ................................................... 7,300 Received fees for work to be done for Jordan.27 No entry required.31 Fees Earned .......................................................... 7,300Unearned Fees .............................................. 7,300 Adjusted to reflect unearned fees for unfinishedjob for Jordan.c. Under the first method (and using entries from a)Unearned Fees = $2,800 + $8,100 - $2,800 + $7,300 - $8,100 = $7,300 Fees Earned = $2,800 + $8,100 = $10,900Unearned Fees = $7,300Fees Earned = $2,800 + $8,100 + $7,300 - $7,300 = $10,9001. I 5. G 9. H2. D 6. C 10. E3. F 7. I 11. H4. B 8. A 12. BProblem 3-2A (35 minutes)Part 1Adjustment (a)Dec. 31 Office Supplies Expense ................................ 12,325Office Supplies ......................................... 12,325 To record cost of supplies used($2,900 + $11,977 - $2,552).Adjustment (b)31 Insurance Expense .......................................... 12,280Prepaid Insurance .................................... 12,280B 290 ($10,440/36 mo.) 9 2,610C 770 ($ 9,240 /12 mo.) 5 3,850Total $12,280Adjustment (c)31 Salaries Expense ............................................. 3,660Salaries Payable....................................... 3,660 To record accrued but unpaid wages(2 days x $1,830).Adjustment (d)Dec. 31 Depreciation Expense—Building ................... 18,875Accumulated Depreciation—Building ... 18,875 To record annual depreciation expense[($800,000 -$45,000) / 40 years = $18,875]Adjustment (e)31 Rent Receivable ............................................ 3,000Rent Earned ........................................... 3,000 To record earned but unpaid Dec. rent.Adjustment (f)31 Unearned Rent .............................................. 5,436Rent Earned ........................................... 5,436 To record the amount of rent earned forNovember and December (2 x $2,718).Part 2Cash Payment for (c)Jan. 6 Salaries Payable ........................................... 3,660Salaries Expense* ........................................ 5,490Cash ....................................................... 9,150 To record payment of accrued andcurrent salaries. *(3 days x $1,830)Cash Payment for (e)15Cash ............................................................... 6,000Rent Receivable .................................... 3,000Rent Earned ........................................... 3,000 To record past due rent for two months.Part 2Adjustment (a)Dec. 31 Insurance Expense ...............................................3,000Prepaid Insurance ...........................................3,000 To record the insurance expired.Adjustment (b)31 Teaching Supplies Expense ................................9,000Teaching Supplies ..........................................9,000 To record supplies used ($11,000 - $2,000).Adjustment (c)31 Depreciation Expense—Equipment ....................10,000Accumulated Depreciation—Equipment ............10,000 To record equipment depreciation.Adjustment (d)31 Depreciation Expense—Profess. Library ...........5,000A ccumul. Depreciation—Profess. Library.........5,000To record professional library depreciation.Adjustment (e)31 Unearned Training Fees .......................................5,000Training Fees Earned .....................................5,000 To record 2 months’ training fees earnedthat were collected in advance.Adjustment (f)31 Accounts Receivable ............................................4,000Tuition Fees Earned........................................4,000 To record tuition earned($1,600 x 2 1/2 months).Adjustment (g)31 Salaries Expense (480)Salaries Payable (480)To record accrued salaries(2 days x $120 x 2 employees).Adjustment (h)31 Rent Expense ........................................................2,178Prepaid Rent ....................................................2,178 To record expiration of prepaid rent.Part 3WELLS TEACHING INSTITUTEAdjusted Trial BalanceDecember 31, 2009Debit Credit Cash .......................................................................... $ 28,064Accounts receivable ................................................ 4,000Teaching supplies ................................................... 2,000Prepaid insurance .................................................... 13,000Prepaid rent 0Professional library ................................................. 33,000 Accumulated depreciation—Professional library ... $ 15,000 Equipment ................................................................ 75,800 Accumulated depreciation—Equipment ................ 25,000 Accounts payable .................................................... 39,500 Salaries payable . (480)Unearned training fees ............................................ 7,500 T. Wells, Capital ....................................................... 71,000 T. Wells, Withdrawals .............................................. 44,000Tuition fees earned .................................................. 115,000 Training fees earned ................................................ 46,000 Depreciation expense—Professional library ........ 5,000 Depreciation expense—Equipment ....................... 10,000Salaries expense ..................................................... 52,480Insurance expense................................................... 3,000Rent expense ............................................................ 26,136Teaching supplies expense .................................... 9,000 Advertising expense ................................................ 8,000Utilities expense....................................................... 6,000 _______ Totals ........................................................................ $319,480 $319,480Part 4WELLS TEACHING INSTITUTEIncome StatementFor Year Ended December 31, 2009RevenuesTuition fees earned ............................................ $115,000Training fees earned .......................................... 46,000Total revenues .................................................... $161,000 ExpensesDepreciation expense—Professional library ... 5,000Depreciation expense—Equipment .................. 10,000Salaries expense ................................................ 52,480Insurance expense ............................................. 3,000Rent expense ...................................................... 26,136Teaching supplies expense ............................... 9,000Advertising expense .......................................... 8,000Utilities expense ................................................. 6,000Total expenses ................................................... 119,616 Net income ............................................................ $ 41,384WELLS TEACHING INSTITUTEStatement of Owner’s EquityFor Year Ended December 31, 2009T. Wells, Capital, December 31, 2008 ................................. $ 71,000 Plus: Net income .................................................................. 41,384112,384 Less: Withdrawals by owner ............................................... 44,000 T. Wells, Capital, December 31, 2009 ................................. $ 68,384Problem 3-3A (Concluded)WELLS TEACHING INSTITUTEBalance SheetDecember 31, 2009AssetsCash ................................................................................. $ 28,064 Accounts receivable ...................................................... 4,000 Teaching supplies .......................................................... 2,000 Prepaid insurance .......................................................... 13,000 Professional library ........................................................ $33,000 Accumulated depreciation—Professional library ....... (15,000) 18,000 Equipment ....................................................................... 75,800 Accumulated depreciation—Equipment ...................... (25,000) 50,800 Total assets ..................................................................... $115,864LiabilitiesAccounts payable ........................................................... $ 39,500 Salaries payable . (480)Unearned training fees .................................................. 7,500 Total liabilities ................................................................ 47,480EquityT. Wells, Capital .............................................................. 68,384 Total liabilities and equity ............................................. $115,864Problem 3-4A (45 minutes) —Part 1Cash ......................................... $ 86,000 $ 86,000 Accounts receivable ........... 15,000 (a) 4,000 19,000Office supplies ...................... 17,800 (b) 8,800 9,000Prepaid insurance ................ 6,040 (c) 2,080 3,960Office equipment .................. 87,000 87,000 Accumulated depreciation—Office equipment ........... $ 24,000 (d) 2,000 $ 26,000 Accounts payable ................ 9,100 (e) 14,900 24,000 Interest payable ..................... (f) 2,500 2,500 Salaries payable ................... (g) 15,000 15,000 Unearned consulting fees .20,000 (h) 7,000 13,000 Long-term notes payable .. 54,000 54,000 K. Jenkins, Capital ............... 46,000 46,000 K. Jenkins, Withdrawals .... 10,000 10,000Consulting feesearned .................................... 165,000 (a)(h)4,0007,000 176,000Depreciation expense—Office equipment ................ (d) 2,000 2,000Salaries expense .................. 67,990 (g) 15,000 82,990Interest expense ................... 1,270 (f) 2,500 3,770 Insurance expense .............. (c) 2,080 2,080Rent expense ........................ 14,540 14,540Office supplies expense .... (b) 8,800 8,800 Advertising expense ........... 12,460 _______ (e) 14,900 ______ 27,360 _______ Totals ........................................ $318,100 $318,100 $56,280 $56,280 $356,500 $356,500 Adjustment description(a) Earned but uncollected revenues.(b) Cost of office supplies used.(c) Cost of expired insurance coverage.(d) Depreciation expense on office equipment.(e) Incurred but unpaid advertising expense.(f) Incurred but unpaid interest expense.(g) Incurred but unpaid salaries expense.(h) Earned revenues previously received in advance.。
国际贸易实务复习资料
TermsIrrevocable L/C 不可撤销信用证bill of lading 海运提单Documentary collection跟单托收Inner packing 内包装force majeure clause 不可抗力条款outer packing 外包装name of commodity 商品名称insurance premium 保险费clearing charges 报关费用customs formalities 海关手续actual delivery 实际交货price quotation 报价Nude Cargo 裸装货pro forma invoice 形式发票Fair Average Quality 良好平均品质sale by specification 凭规格销售more or less clause 溢短装条款profit margin 利润率/毛利率shipping marks 运输标志sole distribution 独家经销export license 出口许可证marketing mix 营销组合Special additional risks 特殊附加险commercial invoice 商业发票symbolic delivery 象征性交货intellectual property 知识产权industrial property 工业产权credit status 信用资信状况trade barrier 贸易壁垒anti-dumping 反倾销clean collection 光票托收certificate of origin 原产地证书non-tariff barriers 非关税壁垒trade mark 商标unfavorable balance of trade 贸易逆差favorable balance of trade 贸易顺差favorable balance of trade 贸易顺差customs formalities 海关手续opening bank 开证行back-to-back letter of credit 背靠背信用证shipping advise 装船通知confirmed irrevocable L/C 保兑的不可撤消信用政price quotation 报价单profit margin 利润率，毛利润Promissory Note 本票revolving L/C 循环信用证Confirming bank 保兑行Telegraphic Transfer 电汇Red Clause Credit 红条信用证insurance certificate 保险凭证Extraneous risks 外来风险particular average 单独海损Partial loss 部分损失total loss 全损Theoretical weight 理论重量metric system 公制单位Warning marks 警示性标志net weight 净重2. Fill in the blanks .1. The main instruments of payment are _____ and ______, the latter includes ______ or ______, ______ and _____, among which ______ is the most widely used.2. In order to protect domestic particular industries, most governments erect tariff in trade, which comes in two types: _____ and _____.3. The marketing communication mix consists of four tools: ______, _______, ______, and ________.4. In international trade, there are four systems of measurement, that is _____, the British system, the American system, and ________.Warsaw-Oxford Rules 1993 stipulates the features of only one trade terms: _____. Revised American Foreign Trade Development 1994 contains 6 trade terms: EX, ____ FAS, C&F, ____, and EX DOCK.5. To reach an agreement, the international business negotiation generally needs to go through five links: _____, ______, ______, ________, and conclusion of a contract, among which _____ and ____ two indispensible steps.6. Sales by description is a method to indicate the quality of the commodity, it may take the forms of _________, ______, ________, _______, _________, and _________.7. There are five ways of measuring the weight of goods, they are: _________, ________, _________, _______, and legal weight.8. In international trade, markings of commodity are generally classified into four categories: _______, ________, ________, __________.9. In international trade the main methods of payment are ________, _______, and ________.10. The draft that is accompanied with shipping documents is called _______, the draft that is not accompanied with shipping documents is called ________.11. The L/C that is not specified as “revocable” or “irrevocable” is regarded as _______; the L/C that is not specified as “transferable”or “nontransferable”is regarded as ___________.12. Marine insurance generally covers two risks: _______ and _______. The losses covered by marine risks fall into two categories: _______ and _______.13. Expenses incurred for rescuing the insured goods are of two types: ________ and _______.14. There are two types of insurance coverage: basic coverage and additional coverage. Basic coverage mainly includes _______,______ and _______, while additional coverage includes _____________ and _____________.15. According to the time of payment, a draft can be divided into _________ and _________. According to who the drawer is, a draft can be divided into ______________ and ___________.16. When disputes arise from international trade, the parties concerned can resolve their disputes through _____, _______or ______.III. Choose the best answer.1.According to Incoterms 2000, ____ doesn’t include the main freight.A. CFRB. CPTC. CIPD. FCA2. Among the following trade terms, _____ represents the minimum obligation for the seller.A. FOBB. FCAC. EXWD. CIF3. Among the following trade term, ____ does not indicates symbolic delivery.A. CIFB. CIPC. CFRD. EXW4. ___ is used in a three-party transaction.A. A back-to back L/CB. A Reciprocal L/CC. An irrevocable L/CD. An unconfirmed L/C5. For trade terms in Group C, after departure, the risks of loss of or damage to thegoods are borne by .A. the sellerB. the buyerC. the carrierD. the ship owner6. A _____ is an unconditional order drawn on the bank.A. draftB. Promissory noteC. I.O.UD. check7. _____ doesn’t belong to remittance.A. D/DB. D/AC. T/TD. M/T8. Marketing mix includes product, price, place and ___.A. personal sellingB. promotionC. publicityD. people9. The exporter will have to take great risks of non-payment when ___ is taken.A. D/DB. D/AC. D/P at sightD. D/P after sight10. Which group is used only for sea or inland waterway transportation.A. FOB and FCAB. DES and DDUC. CIF and DEQD. CFR and EXW11. The derived terms of CIF are illustrated who shall bear ____.A. clearing chargeB. forwarding chargeC. loading chargeD. unloading charge12. The confirmed L/C is the one confirmed and guaranteed by ___.A. the issuing bankB. the collecting bankC. the remitting bankD. the negotiating bank13 .Group ______ is used only for sea or inland waterway transportation.A. FOB and FCAB. DES and DDUC. CIF and DEQD. CFR and EXW14. Under FOB, the seller’s obligations are to____.A. make export clearanceB. insure the goodsC. chart or book ship spaceD. make import clearance15. Under CIP, the risk dividing line is _____.A. at the factoryB. the ship’s rail at the port of shipmentC. delivery to the carrierD. the ship’s rail at the port of destination16. _______ should be used to calculate the weight of the goods with high economicvalue and unsteady moisture content.A. Gross weightB. net weightC. conditioned weightD. theoretical weight17. Marketing mix includes product, price, place and ___.. A. personal selling B. promotion C. publicity D. people 15.18. ____ is often used in barter trade and compensation trade.A. Revolving L/CB. Transferable L/CC. Back-to-back L/CD. Reciprocal L/C19. According to Incoterms 2000, in CPT, the buyer is not responsible for .A. making a contract of carriageB. making paymentC. accepting goodsD. clearing goods for import20. The term DDP should be followed by:A. point of originB. port of shipmentC. port of buyer’s premisesD. port of exportation21. There are altogether terms defined by the Incoterms 2010.A. 6B. 9C. 11D. 1322. _____ has a lot in common with CIP.A. CFRB. FOBC. CIFD. FCA23. _______ involves two Ls/C.A. Revolving L/C and Standby L/CB. Red clause L/C and Revolving L/CC. Reciprocal L/C and Back-to-back L/CD. Confirmed L/C and Irrevocable L/C24. A company exported a cargo under CIF, but the cargo was destroyed completely onthe sea, the buyer ______.A. may refuse to pay because the goods was not landedB. should make the payment against the document provided by the sellerC. may make a claim against the carrierD. should ask the negotiating to decide whether to pay or not25. The operation of collection is conducted by ________.A. the customer and the remitting bankB. the remitting bank and the collecting bankC. the presenting bank and the draweeD. the collecting bank and the presenting bank26. Warsaw-Oxford Rules 1932 was made up by the Association of International Law forexplaining contractA. DESB. FASC. CIFD. CPT27. According to Incoterms 2000, under CIF, the goods drop into to sea from the tackle whenloading the ship, ____ should bear the loss.. The seller B. The buyer C. The carrier D. Both the seller and the buyer28. A _____ is drawn by the importer and sent to the exporter.A. draftB. Promissory noteC. I.O.UD. check29. If the seller has difficulties in making import clearance, _____ should not beadopted.A. DDUB. FOBC. DDPD. CIF30. A credit can be transferred by ______.A. the first beneficiaryB. the second beneficiaryC. the third beneficiaryD. any person31. The derived terms of FOB are illustrated who shall bear ____.A. clearing chargeB. forwarding chargeC. loading chargeD. unloading charge32. A check must be signed by ______A. the drawerB. the draweeC. the payerD. the payee IV. True or false1. ____ Proper or improper price terms may make no difference between profit and loss,between seller and the buyer.2. ____ DDP is the best delivery term for the importer.3. ____ The terms of delivery are always quoted by the buyer rather than by the seller.4.____ The import duty is to be paid by the seller under DES.5.____ Under FCA, the exporter fulfills his obligations by supplying the goods to theairport authority.6. ____ Each term has a “liability point’, which means that costs and risks are all movedover to another party from that very point.7._____Price terms are mainly applied to determine the prices of commodities ininternational trade.8. _____FCA and CPT have one thing in common that the seller delivers when thegoods are handed over to the first carrier nominated by the buyer.9_____All terms starting with a “D” are arrival contract terms and they all indicate actualdelivery.10____ According to general practice, if FOB is not followed by stowed or trimmed, the buyer should pay the stowing or trimming charges.11．_____ In international trade, the Metric System is the only calculating system allowed to indicate the quantity of goods.12. _____Net weight refers to the actual tare of all the packing materials.13. _____ Demand Draft is also called remittance by banker’s demand draft.14. ____ An offer is terminated when it is rejected or over the term of validity.15. ____ One of the similarity between FCA/CPT/CIP and FOB/CFR/CIF is that all aresymbolic delivery.16.____ In order to build the market picture, the exporter has to gather a great variety ofinformation for his decision-making.17.. _____There are many ways of direct investigation: by visits, personal interviews,telephone contracts with customers, sending questionnaires and so on.18. ___The more or less clause in a sales contract allows the seller to deliver as more oras fewer goods as he wants.19. ____ Quantity clause of goods is an essential term in a effective contract.20. ____ Some agricultural products are often sold by name of origin.21. ____ Under Collection, the bank should be liable for non-payment of the importer22. ___ Conditioned weight is usually adopted to measure goods of high economic valueand unsteady moisture content.23.. ____ EXW should not be used if the buyer can’t carry out the export formalities. Insuch circumstance, the trade term FCA should be used.24. _____The information about the credit or financial standing of an overseas trader can be obtained only from banks.25._____ The contract which is generally adopted in import and export business is theinformal written contract, either a sales contract or a purchase contract.26.. ___ “Quote Honey ELA 200 metric tons June shipment reference price USD 1050.00CIF New York” is a firm offer. （3）27. ____ Under Collection, the bank should be liable for non-payment of the importer.28. _____ Any discrepancy in the commercial documents will make the bank refuse tonegotiate.29.. ____ When a transaction is concluded by the buyer’s sample, the seller shouldbeware of the issue of intellectual property. （6）30. ___ Large-sized machines are sold not only by brand name or trade mark but also byillustration.31. ____ If part of the raw materials and equipments are destroyed by a fire, the seller isexempt from his obligation of implementing the contract.32. ___ If the buyer failed to issue an L/C within the stipulated time, and the seller doesn’twant to break off the transaction, he may urge the buyer to open the L/C and still preserve his right to claim against the buyer.33. ____ Quality standard and safety standard are non-tariff barrier that can restrictimports effectively.34. ____ Foreign exchange control is a tariff barrier that can restrict imports effectively.35. ____ When nations export more than they import, they have an unfavorable balance oftrade. When they import more than they export, a favorable balance of tradeexists.36.______An offer without engagement is made when a seller promises to sell goods at a stated price within a stated period of time.37.. ______Countries with different political and economic systems take different attitudes toward foreign trade and their policies related to import and export, foreign exchange control, customs duties may not greatly affect the demand for your products.38.------ Both offer and acceptance can be withdrawn and revoked.39.. ------ The two integral links in international trade negotiation are offer and counteroffer.40.. ____Conditioned weight is usually adopted to measure goods of high economic valueand unsteady moisture content.41. ____ Under CFR Liner Terms, the buyer bear the unloading charge.42. ____ EXW indicates actual delivery.43. ___ The commonly-used ways to measure the weight of goods are by gross weight,by net weight, by conditional weight and tare weight.44. ____ EXW should not be used if the buyer can’t carry out the export formalities. Insuch circumstance, the trade term FCA should be used.45. _____ A promissory note is an unconditional order to pay in writing46. __ G.M.Q and F.A.Q are to general terms, when in use, they are often supplanted bysome concrete specification. （47. _____ If a buyer agree to take delivery of the excessive part of goods, he should paythem at contract price or market price..（6）48. _____ Demand Draft is also called remittance by banker’s demand draft.49. _____ If an L/C doesn’t specify either as being revocable or irrevocable, it will beregarded as irrevocable.50.____ If an L/C doesn’t specify either as being revocable or irrevocable, it will beregarded as irrevocable.51. ____ Usually, an L/C can be transferred two times.52 _____ A transferable L/C can be transferred in whole partially to one or more than onesecond beneficiary.V. Case AnalysisCase one某公司从美国进口瓷制品5000件，外商报价为每件10美元FOB Vessel New York，我方如期将金额为50000美元的不可撤销即期信用证开抵买方，但美商要求将信用证金额增加至50800美元，否则，有关的出口关税及签证费用将由我方另行电汇。
未中标通知书英文模板
未中标通知书英文模板【篇一：未中标通知书】未中标通知书( 招标单位名称 )：xxxx( 招标单位 )的 xxxx 项目经年月日公然开标，评标委员会评定和招标工作小组定标，贵单位未被确立为中标单位，但贵单位在本项目招标中做出的努力及显示出的优秀技术、管理水平已给招标单位留下了深刻的印象。
对此深表感谢 !希望下次合作成功。
请贵单位收到本通知书后，在年月日前持招标保证金收条到 (地址 )取回退还的招标保证金 (无息 )。
感谢 !招标单位： (盖印 )负责人： (署名、盖印 )日期：年代日【篇二： 08 版国际招标范本 (中英文 )】机电产品采买国际竞争性招标文件 the bidding documents for icbprocurement ofmechanic electronic products（第一册）(volume one)目录table of contents第一册volume one第 1 章招标人须知 ....................................................................................................... ........................ 1-5 section oneinstructions tobidders .............................................................................................. ... 1-5一、说明 ....................................................................................................... ..................................... 1-5aexplanation .......................................................................................1-5资本根源 source of.................................................1.funds ......................................................................................................... 1-52. 招标机构及合格的招标人 tendering agent for icb procurement of mechanic and electronic products and eligiblebidders ............................................................................................................... 1-53. 合格的货物和服务 eligible goods andservices ...................................................................... 1-64. 招标花费 cost ofbid........... .....................................................................................................1-6二、招标文件..................................................................................................................................... 1-6b the biddingdocuments ........................................................................................1-6............................5. 招标文件的编制依照与构成basis and content of bidding documents............................. 1-66. 招标文件的澄清 clarification of biddingdocuments .............................................................. 1-77. 招标文件的改正 amendment of biddingdocuments ............................................................... 1-7三、招标文件的编制 ......................................................................................................................... 1-88. 招标的语言 language ofbid .....................................................................................................1-89. 招标文件的构成 content comprising the bid........................................................................... 1-810.招标文件的编写 bidform ................................................................................................... ..... 1-911. 招标报价 bidprices ................................................................................................ ................... 1-912. 招标钱币 bidcurrency ............................................................................................ ................ 1-1013. 证明招标人合格和资格的文件 documents establishing bidder ’ s eligibility and qualifications1-1014 证明货物的合格性和切合招标文件规定的文件documents establishing goods, eligibility and conformity to bidding documents .............................................................................................. 1-11 15 招标保证金 bidsecurity ............................................................................................. ............. 1-12 16 招标有效期 period of validity ofbids .....................................................................................format and signing of 1-13 17招标文件的款式和签订bids ............................................................. 1-14四、招标文件的递交 ....................................................................................................... ................ 1-14d submission ofbids ................................................................................................... ....................... 1-14 18 招标文件的密封和标志sealing and marking of bids ............................................................ 1-14 19 投标截止期 deadline for submission ofbids ......................................................................... 1-15 20 迟交的招标文件 late bids 招标机构将拒绝并原封退回在本须知第19 条规定的截止期后收到的任何招标文件。
国际货运保险-PowerPointPresentati
Chapter 8. International Cargo Transportation Insurance
货运保险的意义： ➢在货物遭到承保范围内的损失时，可从有关保险公司及时得
到经济补偿，有利于进出口企业保持正常营业。 ➢将可能发生的损失变为固定的费用，有利于进出口企业加强
经济核算。
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8.1 Parties to the Insurance
共同海损（General average ）：是指在海运运输途中， 船舶、货物或其他财产遭遇共同危险，为了解除共同危险， 有意采取合理的救助措施所直接造成的特殊牺牲和支付的特 殊费用。
在船舶发生共同海损后， 凡属共同海损范围内的牺牲和 费用，均可通过共同海损理算，由有关获救受益方（即船方、 货方和运费收入方）根据获救价值按比例分摊，然后再向各 自的保险人索赔。共同海损分摊涉及的因素比较复杂，一般 均由专门的海损理算机构进行理算（Adjustment）。
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Chapter 8. International Cargo Transportation Insurance
国际货物运输保险： 则是指以对外贸易货物运输过程中的各种货物作为保险标的
的保险，属于财产保险的一种。 在国际货运保险中，一般是货主在货物发运之前，估计一定
的投保金额，向保险人，即保险公司投保运输险。在保险流程中， 投保人按投保金额、投保险别及投保费率，向保险公司支付保险 费并取得保险单证。保险公司负责在货物运输过程中遭受投保险 别责任范围内的损失时，按投保金额及损失程度赔偿保险单证的 持有人。
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Chapter 8. International Cargo Transportation Insurance
涵 义： 保险（Insurance）：是指投保人（Insured）与
外贸函电lesoon26
Covering Insurance for the Buyer
We are glad to inform you that we have insured the goods with PLCC against All Risks and War Risk for $55000. The insurance policy is being prepared and will be forwarded to you by the end of the week together with our debit note for the premium.我们很高兴地通知你方我们已经在中国人 民保险公司投保了价值55000美元的全险和战争险。 保险单正在制作中，周末连同保险费的借记单转ce for the Buyer
For your information, the People’s Insurance Company of China are always prompt and equitable in settling claims and enjoy world reputation. If the insured goods are found to have sustained loss or damage, you should immediately apply for survey to the survey agent stipulated in the policy to handle the matter. 供你们查阅，中国人民保险公司一贯理赔迅速公正， 享有世界声誉。如果发现被保险的货物蒙受损失或 损害, ,您方应该立即向保险单上所规定的检验代理 申请调查处理相关事宜。
Practice
外贸函电保险
(4)被保险人——the insured 被保险人是指其财产或者人身受保险合同保障，享有保险金请求权的人，投 保人可以为被保险人。
The insured refers to anyone whose property or person is protected by the insurance contract and who is entitled to claim for compensation. An applicant may be the insured. (5)保险标的——The subject matter 保险标的是指作为保险对象的财产及其有关利益或者人的寿命和身体。
Fundamental Principles of Cargoes Insurance（保险的基本原则）
(1)保险利益原则—— The insurable interest 投保人对保险标的应当具有保险利益。 An applicant shall have an insurable interest in the subject matter of the insurance.
Extraneous risks
Total loss
Partial Loss
Sue and labor expenses
The insured value of the subject matter of the insurance may be agreed by the applicant and the insurer, and specified in the contract; or it may be assessed based on the actual value of the subject matter of the insurance at the time of the occurrence of the insured event.
外贸函电-Unit 12 保险
Unit 12 Insurance 保险
12.1 Introduction（简介）
目的：掌握如何向保险公司进行投保，以及一旦 发生损失，如何进行索偿。
货物运输保险是指投保人(Insured)在货物装运前向保险人 (Insurer)投保，即办理保险手续(Insurance Formalities)、选 择保险险别(Coverage)、确定保险金额(Insurance Amount)、 支付保险费(Premium)并领取保险单证(Insurance Documents) 的过程。此后，如果投保货物在运输中遇险而发生损失， 则承保人应负责对投保险别范围内的损失进行经济补偿。
（4）
We sincerely hope that our request will meet with your approval.（我们希望此要求能得到你方同 意。）
进一步提
出办理保
险的要求 Please arrange insurance according to our request. （请按我方要求办理投保。）
对该批货物按发票金额的130%投保。）
The policy is being prepared accordingly and will be
forwarded to you by next Tuesday together with our
（3） 说明保险
debit note for the premium.（我方准备将相应的保 单及我方关于保险费的索款通知单，于下周二寄 送你方。
We are pleased to inform you that we have covered
外贸投保险别英语对话
外贸投保险别英语对话下面是小编搜集的有关外贸投保险别英语对话，快来看看吧。
投保A: I am looking for insurance from your company.A:我是来贵公司投保的.B: Mr. Wang.Mr. William will meet you in the office.B:王先生，威廉先生在办公室接待您。
A: By the way.what kind of insurance are you able to provide for my consignment?A:顺便问一下，贵公司能为我的这批货保哪些险?B: lt's better for you to scan the leaflet.and then make a decision.B：您最好先看看说明书，再决定保什么险。
A: How is the premium to be calculated?A:保险费怎么计算?B: The total premium is $ 1000 .but the cover paid for will vary according to the type of goods and the circumstances.B:保险费总共1000美元。
但保险费用会按照货物类别的具体情况有所不同.A: Oh,could you find out the premium rate for tea?A：哦，您能查一下茶叶的保险费率吗?B: Sure,my pleasure.B：愿意为您效劳.险别A:I am calling to discuss the level of insurance coverage you've requested for your order.A:我打电话是想讨论您所要求的订单保险额的级别。
B:I believe that we have requested on amount twenty -five percent above the invoice value.B:我想我们要求的是高于发票价值百分之二分之五十的保险金额。
英语外贸之保险
InsuranceI.Sample Letter OneG.G.INTERNATIONAL INC867-41St. , Blooklyn, July 20,2005N.Y.11232,U.S.A.China Shenzhen Foreign Trade Group Corp2 Zhong Xing Road, Shenzhen,518001,ChinaDear Sirs,Re: Our Order No. 1004 for 500 Cases ToysWe wish to refer you to our Order No. 1004 for 5000 cases of toys, from which you will see that this order is placed on a CFR basis.As we now desire to have the shipment insured at your end, we shall be pleased if you will arrange to insure the goods on our behalf against All Risks at invoice value plus 10%, i.e.￡2,200.We shall of course refund to you the premium upon receipt of your debit note or, if you like, you may draw on us at sight for the amount required.We sincerely hope that our request will meet with your approval.Yours faithfullyG.G. International IncManager Sample Letter TwoCHINA SHENZHEN FOREING TRADE GROUP CORP.Add: 2 Zhong Xing Rd.Shenzhen, China,Telex: 42i211 FTGC CNTel: +86—755—2223086G. G. International Inc.867—41 St. , Blooklyn,N.Y. 11232,U.S.A.Dear Sirs,Re : Your Order No. 1004 for 500 Cases ToysThis is to acknowledge receipt of your letter dated 20th July requesting us to effect insurance on the captioned shipment for your account.We are pleased to inform you that we have covered the above shipment with the People’s Insurance Company of China against All Risks for￡2,200. The policy is being prepared accordingly and will be forwarded to you be the end of the week together with our debit note for the premium.For your information, we are making arrangements to ship the 500 cases of toys by S.S. “Tsinan”, sailing on or about the 11th of August.Yours trulyChina Shenzhen Foreign Trade Group Corp. ManagerSample Letter ThreeMarch 23,2005 Gidad Crown ( Nigeria ) Company,P.O. Box 57186,Lagos, NigeriaDear Sirs,Your Order No. 101In reply to your letter of March 7 inquiring about the insurance on your order, we wish to inform you that for goods sold on CIF basis, insurance is to cover All Risks & War Risk for 110% of the invoice value. If broader coverage is required, the extra premium involved will be for buyer′s account. The insurance shall terminate when the goods are delivered to the consignee′s warehouse at the destination named in the policy. The cover, however, is limited to 60 days upon discharge of the insured goods from the sea-going vessel at the final port of discharge before the insured goods reach the consignee′s warehouse.Our underwriter – the People′s Insurance Company of China has agents in practically all the big cities in the world to handle claims. Should any damage to the goods occur a claim may be filed with the insurance agent at your end, who will undertake to compensate you for the loss sustained.In presenting a claim to the Insurance Company or agent, the insured is usually required to submit the following documents:1.Original Policy or Certificate of Insurance, original or copy of Bill of Lading, Invoice,Packing list;2.Certificate of Loss or Damage and / or Shortlanded Memo, Survey Report;3.Statement of Claim.An insurance claim should be submitted to the Insurance Company or its agent as promptly as possible so as to provide the latter with ample time to pursue recovery from the relative party in fault. Claim against the ocean carriers will usually become time barred one year after discharge of the cargo from the sea – going vessel.The People′s Insurance Company of China enjoys high prestige in settling claims promptly and equitably. The principal perils which the basic marine policy of The people′s Insurance Company of China insures against under its Ocean Marine Cargo Clauses are: Free From Particular Average ( F.P.A. ), With Average ( W.A.) and All Risks. For further particulars, please contact the People′s Insurance Company of China or its agent at your end.Yours faithfully,China Senzhen Foreign Trade Group Corp. II.Translate the following usefull expressios on insurance into Chinese1.Please insure for us ( insure us on ) the following.2.Please cover for us ( cover us on ) the goods detailed below.3.Please hold us covered for the cargo listed on the attached sheet.4.The cargo is to be insured warehouse to warehouse against All Risks.5.We thank you for your instructions to arrange the shipment of Fans. We take it that you wish usto insure the goods against the usual risks, for the value of the goods plus freight. Unless we hear from you to the contrary , we shall arrange this.6.We usually effect insurance against All Risks and War Risk for the invoice value plus 10% forthe goods sold on CIF basis.7.For goods sold on CIF basis, insurance is to be effected by us for 110% of the invoice valueagainst All Risks based on warehouse to warehouse clause.8.We agree to your request to insure the shipment for 130% of the invoice value, but thepremium for the difference between 130% and 110% should be for your account.9.We regret being unable to comply with your buyers′request to cover the goods against AllRisks and War Risk for 150% of the invoice value because our contract stipulates that insurance is to be effected for 110% only.10.As our insurance company is a state –operated enterprise enjoying high prestige in settlingclaims promptly and equitably, you are advised to do business with us on CIF bases and leave the insurance to be effected by us.11.According to our usual practice, insurance is to be effected for 110% of the invoce value.12.The premium varies with the extent of insurance. Should additional risks be covered, the extrapremium is for buyers′account.关于运输中译英参考答案：Dear sirs,We are pleased to inform you that the goods ordered by you on April 28, have been shipped today by M/S‘Evergreen’from Hongkong.We enclose commercial invoices in triplicate for US＄1,835.00. As stipulated we have delivered the shipping documents ( Bill of Lading, Insurance policy, Draft, Certificate of Origin, Packing List, Certificate and List of Weight and / or Measurement ) to our bank, which will send them to you against the payment of the amount of our invoice.We are looking forward to your repeated orders.Yours faithfully,。
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We will draw on you for the extra premium. 我们将开出汇票向你们索取额外保费。
We have drawn a clean draft on you for the balance of USD800.
我们已开出光票向你方索取余额800美元。
Text study (Part B)
• Please send us the policy, together with a note for the charges. And we shall of course refund the premium to you, or if you like, you may draw on us at sight for the amount required.
n. 费用 That can be arranged provided you bear the additional charges. 假如你方负担额外费用，那就能安排。 样品免费寄送。
Samples can be sent free of charge.
draw on sb.
向… 开出汇票索取… draw ( a draft) on sb. for / against sth.
take out
（通过）申请取得 We have taken out the import license. 我们通过申请取得了进口许可证。
投保 The buyer will take out the insurance on the 100
cases of Chinese Mushroom. 买方将为这100箱冬菇投保。
Exercise III
LESSON 26
1
of
6
for
2
for
7
for
3
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9
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5 with 10 of
Exercise IV
LESSON 26
Dear Sirs, Thank you for your letter. We’re pleased to note that you’ve covered insurance for 130% of the invoice value on our behalf. It’s understood that the extra premium should be for our account. Please draw on us for the insurance premium on collection basis together with the L/C when you negotiate the draft with the bank. Looking forward to your early reply. Yours,
policy
n. 保单 有关短语： insurance policy 保险单 open policy 预约保单、船名未确定保单 general open policy 预约总保单 voyage policy 航程保单 specific policy 单独保单 、船名确定保单
charge
Exercise I
LESSON 26
1
to
6 insure
2
on
7 against
3 desire 8
of
4 insured 9 refund
5 arrange 10 on
Exercise II
LESSON 26
执事者： 感谢你方10月26日的来信，要求我们办理4箱皮具从广州到 大阪的保险。 该保险的保费是申报价值1020美元的0.9％。保单正在准备， 将在一两天内寄给你方。同时，我们确认从今天开始承保。 谨上
PICC
PICC : The People’s Insurance Company of China 中国人民保险公司
CIC: China Insurance Clause 中国保险条款 ICC: Institute Cargo Clause 伦敦保险协会货
物条款
debit note
借方通知 We shall refund the premium to you on receipt of your debit note.
Lesson 26
Request for Excessive Insurance
Text A
Text B
Exs.
回首页
Text study (Part A)
• We wish to insure our order No.2003086 for 300 “Dream” brand Monitors at your end, we shall be much pleased if you will kindly take out insurance on our behalf against All Risks for 130% of the invoice value. We agree to pay the extra premium.
We shall be pleased…
请求对方做某事的句型： We shall be pleased if you …. We shall be grateful / thankful if you … . We shall appreciate it if you … . It will be appreciated if you … . Please kindly … .
在收到你借方结帐单后，我方即将保险费汇付给你 debit sb with sth 把…记入（某人帐户的）借方；
Please debit us with USD1000. 请把1000美元记入我方的借方。 debit sth. to one’s account 将款额记入（某人帐户 的）借方 We have debited UD$500 to your account. 我们已把500美元记入你的帐户借方。