教学课件 国际贸易实务双语教程(第二版)傅龙海
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教学课件 国际贸易理论与实务双语教程--傅龙海
4.1 General Trade总贸易
• It is a statistical method to classify import and export by country’s border. General trade is divided into general import and general export. All the merchandise moving into the border of a country are counted into the general import including what are consumed in domestic and what are transited or passed through the territory of the county; All the merchandise moved out of the border of a country are counted into general export including the export of the homemade products, the re-export of foreign merchandise and transited goods or the goods passing through the border. The total sum of general import and general export are general trade.
• According to the different movement directions of the goods, international trade is classified into export trade, import trade, and transit trade.
教学课件 国际贸易实务高职高专系列(第2版)傅龙海
第二节 有关贸易术语的国际贸易惯例
一、国际贸易惯例的性质
（一）国际贸易惯例的概念 国际贸易惯例是在国际贸易的长期实践中逐步
发展、形成的具有普遍意义的一些习惯做法和解 释，经过有关国际组织的编纂与解释成为规则、 条文，并为较多的国家或贸易团体所熟悉、承认 和采用。
（二）国际贸易惯例的性质
1、它不是各国的共同立法，也不是某 一国的法律，不具有法律的强制性。
而国际立法则没有这样的优势，所
以在国际贸易中往往更多的情况下是 利用国际惯例来解决问题，正是由于 这个原因，国际贸易惯例一直受到世 界各国政府和国际组织的高度重视， 并将其效力以法律规范的形式明确的 规定于国内法之中或国际公约的条文 中。
第一篇：国际贸易术语
本篇内容安排
第一章 国际贸易术语与国际贸易惯例 第二章 主要国际贸易术语 第三章 目的地交货的各种贸易术语
《国际贸易实务》高职版
第二版（课件）
• “国际贸易实务”就其学科性质而言，是跨 越应用经济学和国际商法两学科中若干子 学科的一门交叉学科；就其课程地位和特 征而言，是国际经济与贸易专业的核心课 程，也是其中最具实践性的课程。无论从 学科建设角度，还是教学角度，多年来一 直受到高度重视，而教科书的编写也就尤 为重要。
FOB （ … Named port of Shipment
装运港船上交货
装运港
风险在货物装上船转移
海运
卖方办出口手续
目的港
买方负责运输、 运费、进口手续
（二）买卖双方义务
1、卖方义务
（1）负责在合同规定的装运港和规定的 期限内(日期内)，将货物装上买方指定 的船只并及时通知买方。
（2）负担货物装上船前的一切费用和风 险。
国际贸易实务案例教程(双语(第2版)
国际贸易实务案例教程（双语（第2版）Chapter OneCase Study for a Brief Introduction to International Trade国际贸易简介案例Part One Selected Analysis of Case Study第一部分案例精选Case 1 US-India Wool Fabric DisputeCase Description:The United States imposed interim protection measures, from April18th, 1995, to restrict imports of wool fabric for men’s and women’s shirts from India. Before the measures’ implementation, the United States and India had discussed the possibly serious damage to U.S. domestic enterprises resulting f rom the import of wool fabric for men’s and women's shirts. The two sides did not reach asatisfactory solution. So India submitted the case to the World Trade Organization for settlement.Question:Will the United States remove the interim protection measures?1 案例美—印羊毛织物摩擦案案情介绍:美国强制实行了过渡性保护措施，从1995年4月18日开始限制进口印度的羊毛制品—男式衬衣和女式衬衣。
国际贸易实务双语教程Chapter1 International Trade Terms and Customs[精]
![国际贸易实务双语教程Chapter1 International Trade Terms and Customs[精]](https://img.taocdn.com/s3/m/e674bf5db84ae45c3b358c90.png)
成本加保费、运费（指定目的港）
The Seller’s Obligations 卖方义务
c. Cover the insurance and pay insurance premium as the contract stipulates.
FOB Free on Board …（ named port of shipment)
“装运港船上交货”“离岸价”“船上交货”
Obligations 买卖双方义务
› The Seller’s Obligations › The Buyer’s Obligations › Some points for attention about FOB
› Shipping charges 关于FOB的装船费用
CIF Cost Insurance and Freight (….Named port of Destination)
成本加保费、运费（指定目的港）
Definition பைடு நூலகம்念
The seller is responsible for booking space and delivering the goods on board the vessel sailing for the destination in due time according to the contract and covering the risks and expenses during carriage. The risks of loss or damage to the goods passes when the goods are on board the vessel.
› Rules for any mode or modes of transportation
The Seller’s Obligations 卖方义务
c. Cover the insurance and pay insurance premium as the contract stipulates.
FOB Free on Board …（ named port of shipment)
“装运港船上交货”“离岸价”“船上交货”
Obligations 买卖双方义务
› The Seller’s Obligations › The Buyer’s Obligations › Some points for attention about FOB
› Shipping charges 关于FOB的装船费用
CIF Cost Insurance and Freight (….Named port of Destination)
成本加保费、运费（指定目的港）
Definition பைடு நூலகம்念
The seller is responsible for booking space and delivering the goods on board the vessel sailing for the destination in due time according to the contract and covering the risks and expenses during carriage. The risks of loss or damage to the goods passes when the goods are on board the vessel.
› Rules for any mode or modes of transportation
全套课件 《国际贸易操作实训》傅龙海
20
2．出口销售外汇净收入
• 就是出口外汇总收入扣除劳务费用等非贸 易外汇（运费、保费、银行费用）。
采用FOB时，外汇净收入=销售收入 采用CFR时，外汇净收入=销售收入-国外运费 采用CIF时，外汇净收入=销售收入-国外运费-保险费
21
3.出口换汇成本的意义
• 计算出来的出口商品换汇成本的数值与银
• （一）概念与公式 • 出口换汇成本是指某商品出口净收入一个
单位的外汇所需要的人民币成本。 • 一个单位的外汇，通常按美元计。
出口总成本（人民币） 换汇成本＝ 出口销售外汇净收入(美元)
18
1.出口总成本
• 是指外贸企业为出口商 品支付的国内总成本。
• 包括进货成本(购货成本)、 国内费用和出口税。
19
国内费用：
• 流通费用； • 加工整理费用； • 包装费用； • 保管费（仓租、火险等）； • 国内运输费用（仓库至码头）； • 证件费用（包括商检费、公证费、领事签证费、
原产地证书费、许可证费、报关单和轮船 费）； • 银行费用（贴现利息、手续费用）； • 邮电费。
1．费用数额逐项相加 国内费用=∑各项费用额 2．定额费用率 国内费用=出口商品购货成本×国内费用定额率
43
（三）佣金的核算
• 凡货价中包含佣金的价格称为含佣价。 • 1．佣金的规定方法 • 文字说明；如：This price is including 5
percent commission. • 在贸易术语上表示；如：CIF c2 San Francisco • 绝对数表示；如：Commission USD30 Per
同意，中途离岗时间超过20分钟。 • 迟到、早退累计3次算旷课一次，旷课两次
及以上。
2．出口销售外汇净收入
• 就是出口外汇总收入扣除劳务费用等非贸 易外汇（运费、保费、银行费用）。
采用FOB时，外汇净收入=销售收入 采用CFR时，外汇净收入=销售收入-国外运费 采用CIF时，外汇净收入=销售收入-国外运费-保险费
21
3.出口换汇成本的意义
• 计算出来的出口商品换汇成本的数值与银
• （一）概念与公式 • 出口换汇成本是指某商品出口净收入一个
单位的外汇所需要的人民币成本。 • 一个单位的外汇，通常按美元计。
出口总成本（人民币） 换汇成本＝ 出口销售外汇净收入(美元)
18
1.出口总成本
• 是指外贸企业为出口商 品支付的国内总成本。
• 包括进货成本(购货成本)、 国内费用和出口税。
19
国内费用：
• 流通费用； • 加工整理费用； • 包装费用； • 保管费（仓租、火险等）； • 国内运输费用（仓库至码头）； • 证件费用（包括商检费、公证费、领事签证费、
原产地证书费、许可证费、报关单和轮船 费）； • 银行费用（贴现利息、手续费用）； • 邮电费。
1．费用数额逐项相加 国内费用=∑各项费用额 2．定额费用率 国内费用=出口商品购货成本×国内费用定额率
43
（三）佣金的核算
• 凡货价中包含佣金的价格称为含佣价。 • 1．佣金的规定方法 • 文字说明；如：This price is including 5
percent commission. • 在贸易术语上表示；如：CIF c2 San Francisco • 绝对数表示；如：Commission USD30 Per
同意，中途离岗时间超过20分钟。 • 迟到、早退累计3次算旷课一次，旷课两次
及以上。
国际贸易实务双语教程电子课件02
向承运人交货的贸易术语FCA
双方义务： 卖方 在合同规定的时间、地点，将合同规定的货物置于买方指定 的承运人控制下，并及时通知买方。 承担将货物交给承运人控制前的一切费用和风险。 自负风险和费用，取得出口许可证或其他官方批准文件，并 办理货物出口所需的一切海关手续。 提交商业发票或具有同等作用的电子信息，并自费提供通常 的交货凭证。 买方 签订从指定地点承运货物的合同，支付有关运费，并将承运 人名称及有关情况及时通知卖方。 根据合同的规定受领货物并支付货款。 承担受领货物之后发生的一切费用和风险。 自负风险和费用，取得进口许可证或其他官方文件，并办理 货物进口所需的海关手续。
装运港交货贸易术语CIF
双方义务：
卖方 合同期内，货物装船，并通知买方； 负责租船订舱并支付至目的港的正常运 费； 负责为货物在运输中损坏、丢失风险取 得海上保险，办理保险业务，支付保费 买方：支付货款、承担货越船舷后的风险 费用、办理进口手续、受领货物
装运港交货贸易术语CIF
注意事项： 租船订舱责任：卖方只负责按通常条件租船订舱； 保险责任：为了买方利益。如无相反明文规定，卖 方只需按《协会货物保险条款》或其他类似保险条 款中最低责任的保险险别投保，最低保险金额是合 同价款加成10%。按合同计价货币投保。 卸货费用： 班轮：卖方。可采用CIF Liner Terms (CIF 班轮条 件) 租船： 在合同中明文规定 用CIF的变型表示：CIF Landed (CIF 卸至码头) ；CIF Ex Tackle (CIF 吊钩下交接)；CIF Ex Ship’s Hold (CIF舱底交接)；
CASE A Chinese import and export company concluded a Sale Contract with a German firm on October 5, 2006, selling a batch of certain commodity. The contract was based on CIF Hamburg at USD 2500 per metric ton; The Chinese company delivered the goods in compliance with the contract and obtained a clean on board B/L. During transportation, however, 100 metric tons of the goods got lost because of rough sea. Upon arrival of the goods, the price of the contracted goods went down quickly. The buyer refused to take delivery of the goods and effect payment and claimed damages from the seller. Question: (1) Is the buyer’s refusal reasonable? Why? (2)How should the buyer to deal with the loss?
教学课件国际贸易实务双语教程Chapter02InternatioanlTradeTerms
• The final version of Incoterms® 2020 was released on September 10, 2019 and took effect on January 1, 2020.
CLASSIFICATIONOF 11 TERMS OF INCOTERMS® 2020
INTEPRETATIONS OF E AND F RULES
• Interpretation of EXW
• On delivery • On import and export clearance • On place of delivery
• Interpபைடு நூலகம்etation of FAS
• On “side of a vessel” • Importance of shipping notice • Different interpretation in Revised American Foreign Trade Definitions 1990
INTERPRETATION OF C RULES
• Interpretation of CPT
• Obligations of the buyer and the seller • To determine the point of delivery and the place of delivery • Unloading costs upon arrival at the place of destination
fulfill the obligation of delivery in the importing country.
INTERPRETATION OF D RULES
CLASSIFICATIONOF 11 TERMS OF INCOTERMS® 2020
INTEPRETATIONS OF E AND F RULES
• Interpretation of EXW
• On delivery • On import and export clearance • On place of delivery
• Interpபைடு நூலகம்etation of FAS
• On “side of a vessel” • Importance of shipping notice • Different interpretation in Revised American Foreign Trade Definitions 1990
INTERPRETATION OF C RULES
• Interpretation of CPT
• Obligations of the buyer and the seller • To determine the point of delivery and the place of delivery • Unloading costs upon arrival at the place of destination
fulfill the obligation of delivery in the importing country.
INTERPRETATION OF D RULES
教学课件 国际贸易实务双语教程(第二版)傅龙海
适用于海运及内河水运的术语
• FAS、FOB、CFR and CIF
• Among the 11 trade terms, FOB, CFR and CIF are the most commonly used terms.
• Nowadays, they are used as trade terms for symbolic delivery.
• The Buyer’s Obligations 买方义务
a. All expenses and risks after the goods delivered on board at port of shipment.
b. Accept related documents provided by the seller and take delivery the goods and pay for them.
c. Accept related documents provided by the seller and pay duly according to the contract
• Some points for attention about FOB
要注意的几个问题 – The cancellation of the concept “cross the rail” “船舷为界”概念的取消 – Shipping charges
关于FOB的装船费用
• Definition 概念
The seller is responsible for booking space and delivering the goods on board the vessel sailing for the destination in due time according to the contract and covering the risks and expenses during carriage. The risks of loss or damage to the goods passes when the goods are on board the vessel.
• FAS、FOB、CFR and CIF
• Among the 11 trade terms, FOB, CFR and CIF are the most commonly used terms.
• Nowadays, they are used as trade terms for symbolic delivery.
• The Buyer’s Obligations 买方义务
a. All expenses and risks after the goods delivered on board at port of shipment.
b. Accept related documents provided by the seller and take delivery the goods and pay for them.
c. Accept related documents provided by the seller and pay duly according to the contract
• Some points for attention about FOB
要注意的几个问题 – The cancellation of the concept “cross the rail” “船舷为界”概念的取消 – Shipping charges
关于FOB的装船费用
• Definition 概念
The seller is responsible for booking space and delivering the goods on board the vessel sailing for the destination in due time according to the contract and covering the risks and expenses during carriage. The risks of loss or damage to the goods passes when the goods are on board the vessel.
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适用于海运及内河水运的术语
• FAS、FOB、CFR and CIF
• Among the 11 trade terms, FOB, CFR and CIF are the most commonly used terms.
• Nowadays, they are used as trade terms for symbolic delivery.
• International trade customs 国际贸易惯例
– Nature 性质
• not compulsory 不具有法律强制性 • both parties are subject to it 约束双方 • binding force 约束力 • contract to be followed if conflict exist 合同优先 • different clause could be made 契约至上契约自由
– Used for port-to-port waterway transportation – Place of delivery--on board a ship in the export country – Risks on seller until the goods are on board the vessel in
• Symbolic delivery creates a new epoch of international trade.
• FOB, CFR and CIF are classified into one group as they are alike in characters .
• Similar characters 共同规律
• Update of INCOTERMS 通则的更新
– INCOTERMS® 1990 consists 13 trade rules
– INCOTERMS® 2000 groups the 13 rules into 4 categories
– INCOTERMS® 2010 updates and consolidates the ‘delivered’ rules， reducing the total number of rules from 13 to 11.
• INCOTERMS® 2010 2010年国际贸易术语解释通则》
• Feature 特点
– most widely used international practices – most influential international practices – most important international practices – published by ICC – all trade terms in this textbook are subject to it
the export country – Documents is the core of selling and buying – Risks transferred to buyer once the seller delivers the
goods on board the vessel. – Shipment contraБайду номын сангаасts, the seller assure punctual shipment
国际贸易实务双语教程 （第二版）
国际贸易实务双语教程 （第二版） 教学课件
• Definitions and functions of international trade terms 概念与作用
– Definition
• Trade terms, also called price terms or price conditions, are abbreviations of letters or words specifying specific certain liabilities, costs and risks between the seller and buyer.
• INCOTERMS® 2010 presents 11 rules in two distinct classes:
– Rules for any mode or modes of transportation
适用于任何运输方式或多种运输方式的术语
• EXW、FCA、CPT、CIP、DAT、DAP and DDP – Rules for sea and inland waterway transportation
• International trade customs 国际贸易惯例
– Three main international rules 三个主要惯例
• “WARSAW-OXFORD RULES 1932” 《1932年华沙——牛津规则》
• Revised American foreign trade definition 1941 《1941年美国对外贸易定义修订本》
– Function
• simplify dealing procedures
• improving efficiency
•…
• International trade customs 国际贸易惯例
– Definition 概念
• universally recognized customary ways of doing business and explanation evolving in the long process of trade development and has been compiled by relative international organizations into rules and regulations which are acquainted, recognized and adopted by many trading organizations in most countries.
• FAS、FOB、CFR and CIF
• Among the 11 trade terms, FOB, CFR and CIF are the most commonly used terms.
• Nowadays, they are used as trade terms for symbolic delivery.
• International trade customs 国际贸易惯例
– Nature 性质
• not compulsory 不具有法律强制性 • both parties are subject to it 约束双方 • binding force 约束力 • contract to be followed if conflict exist 合同优先 • different clause could be made 契约至上契约自由
– Used for port-to-port waterway transportation – Place of delivery--on board a ship in the export country – Risks on seller until the goods are on board the vessel in
• Symbolic delivery creates a new epoch of international trade.
• FOB, CFR and CIF are classified into one group as they are alike in characters .
• Similar characters 共同规律
• Update of INCOTERMS 通则的更新
– INCOTERMS® 1990 consists 13 trade rules
– INCOTERMS® 2000 groups the 13 rules into 4 categories
– INCOTERMS® 2010 updates and consolidates the ‘delivered’ rules， reducing the total number of rules from 13 to 11.
• INCOTERMS® 2010 2010年国际贸易术语解释通则》
• Feature 特点
– most widely used international practices – most influential international practices – most important international practices – published by ICC – all trade terms in this textbook are subject to it
the export country – Documents is the core of selling and buying – Risks transferred to buyer once the seller delivers the
goods on board the vessel. – Shipment contraБайду номын сангаасts, the seller assure punctual shipment
国际贸易实务双语教程 （第二版）
国际贸易实务双语教程 （第二版） 教学课件
• Definitions and functions of international trade terms 概念与作用
– Definition
• Trade terms, also called price terms or price conditions, are abbreviations of letters or words specifying specific certain liabilities, costs and risks between the seller and buyer.
• INCOTERMS® 2010 presents 11 rules in two distinct classes:
– Rules for any mode or modes of transportation
适用于任何运输方式或多种运输方式的术语
• EXW、FCA、CPT、CIP、DAT、DAP and DDP – Rules for sea and inland waterway transportation
• International trade customs 国际贸易惯例
– Three main international rules 三个主要惯例
• “WARSAW-OXFORD RULES 1932” 《1932年华沙——牛津规则》
• Revised American foreign trade definition 1941 《1941年美国对外贸易定义修订本》
– Function
• simplify dealing procedures
• improving efficiency
•…
• International trade customs 国际贸易惯例
– Definition 概念
• universally recognized customary ways of doing business and explanation evolving in the long process of trade development and has been compiled by relative international organizations into rules and regulations which are acquainted, recognized and adopted by many trading organizations in most countries.