剑桥国际商务英语第二册2004年10月第7,8,9,课aa外贸du

Veryofteninbusinesssituationsyoumayfindyourselfhavingtotalkaboutmoneywithsuppliersandcustomers.Youmaybephysicallyhandlingmoneyordealingwithfigures（数字）andmoneyonpaper.Ifyouworkintheaccountsdepartment（财务部）ofafirmyoumayhavetofillinvoicesforyourcustomers’orders.Oryoumayhavetosendacustomerareminder（催函）becausetheyhavenotpaidaninvoice.Youmayevenhavetodecidewhethercustomerscanhavefurthercredit（赊帐）andcandelaypayingtheiroutstandingbills;thisiscalled“creditassessment（信用评估）”.Ifyouareworkingininternationaltrade,youmayneedtobefamiliarwiththedifferenttypesofpaymentthatexist.Inmostlargeandmiddle-sizedfirmshereisanAccountsDepartmentwhichdealswiththemoneypaidouttosuppliersforgoodsdeliveredandthemoneyreceivedfromcustomersforgoodssupplied.在国际贸易中，出口一方，就是债权人；进口一方就是债务人。在债权人与债务人清偿与款项收付时，虽然时间长短不同，但必须通过一定的渠道，采用一定的方式与工具，以及一定的方式进行。目前进出口贸易的清算方式很多，而且不断在发展；具体主要是：1汇款(remittance)2托收3信用证其中信用证，是在汇款和托收基础上发展完善起来的，它不但解决了结算方面很多不能解决的困难，还达到进出口双方均属平等互利安全可靠的要求。信用证有光票信用证与跟单信用证。主要以票据为主。或附有一定的货运单据，作为资金的支付与容通的根据或。与信用证有关的目前还有保证书及备用信用证。1.Remittance汇款结算方式：指汇款人委托银行将款项汇交给收款人的一种结算方式。汇款方式的当事人有四个：1）汇款人2）收款人和受益人3）汇出行：4）汇入行国与国之间交往除了各国法律，还有国际商法、国际贸易法、银行法以及票据法都要了解；另外，由于国际结算主要业务是托收与信用证（包括保证书等），因此对托收信用证等项下各当事人的权利义务、各种票据的内容与要求、特别是对各种有关名词、条款的解释，要有比较一致的规定，以便发生纠纷或冲突时，可以得到比较合理公平的解决。这就是国际商会（InternationalChamberofCommerce简称ICC）所制定出版的各项规则与惯例：国际贸易术语解释通则(InternationalRulesfortheInterpretationofTradeTerms，简称Incoterms,是对一般贸易方面共同的规定)；托收统一规则(UniformRulesforCollection)以及跟单信用证统一惯例(UniformCustomsandPracticeforCommercialDocumentaryLettersofCredit)。国际商会制定出版的各项规则与惯例BillofExchange/DraftaAbillofexchangeisanunconditionalorderinwritingaddressedbyoneperson(thedrawer)toanother(thedrawee)signedbythepersongivingitrequiringthepersontowhomitisaddressed(thedrawee,whowhenhesignsbecomestheAcceptor)topayondemand,oratfixedordeterminablefuturetimeasumcertaininmoneytoortheorderofaspecifiedperson,ortobearer(thepayee).《英国票据法》关于汇票的定义是：汇票是由一人（出票人向另一人（付款人）签发的，要求付款人即期或定期或在可确定的将来时间，对某人或其指定人或持票人支付一定金额的无条件书面支付命令。Example:At__________sightofthisFirstofExchange(SecondExchangebeingunpaid)paytotheorderofBankofChinathesumofU.S.DOLLARSTWENTYONETHOUSANDFIVEHUNDREDANDTHIRTYEIGHTANDCENTSFORTYFOURONLY.TO:M/S.NooraniAgencyCNMIECORP.wThereareseveralmethodsofpaymentinforeigntrade:1.CWO（随定单付现）---cashwithorder:Notethatcashsimplymeansmoneyinthiscontext.Thismethodisuncommonsinceyouextendcredittoyoursupplier;inadditionyouruntherisk（冒险）thatthegoodswillnotbedispatched（发送）inaccordancewiththecontractterms（条款）.Butthisisusualwithmailorder（邮购）,whereyoupaybyEurochequeorcheque/bycheckorbyusingacreditcard.Inbusiness,CWOcontractsoftenincludeprovisionforpartialadvancepayments（预付部分货款）intheformofdeposit(normallybetween10%and20%ofcontractprice).Ortheyincludeprogresspayments（阶段付款；分期付款）atvariousstagesofmanufacture(particularlyforcapitalgoods).Thentheremainderofthepaymentisusuallymadebyoneofthemethodsdescribedbelow.2.OpenAccount:Thisissimpleagreementinwhichyouagreetopayforthegoodsafteryouhavereceivedthem,usuallyonamonthlybasis.Therearevariouswaysinwhichyoucansendmoneytoyoursuppliersunderopenaccount.Yoursuppliersmaysuggestthemethodtobeused,forexample:Check/cheque:thisisusuallyslowestmethodofpayment.Yoursuppliersmayhavechargesfromtheirownbankandalsofrombanksinyourcountrysinceacheckhastobecleared（兑现）throughtheinternationalbankingsystembeforetheyreceivecredit.Differentbankshavedifferentmethodsandthiscouldtakeaslongasamonth.Forthesereasonsyoursuppliersmaynotacceptpaymentbycheck.Banker’sdraft（银行汇票）:youcanarrangeforyourbanktoissueadraft,whichisakindofcheck,drawnonanoverseasbankineithersterlingorforeigncurrency（外汇）.Yousendthisdirecttoyoursupplierswhopayitintotheirbankaccount.Thentheywillusuallyreceiveimmediatecredit.TelegraphicTransfer（电汇）:Thisisfastestmethodofsendingmoneyabroadbutcostsalittlemorethanmostothermethodsoftransferringmoney.Yourbankinstructsanoverseasbank,bycableortelex,topayastatedamountofmoneytoyoursuppliers.Yourownorforeigncurrencymaybesentinthisway.Ifyouwish,theoverseasbankcanbeinstructedtoinformyoursuppliersassoonasthemoneyarrives.InternationalPaymentOrder（国际支付委托书）:Youcanarrangeforyourbanktoinstructonoverseasbanktomakepaymenttoyoursupplier,byairmail.InternationalPaymentOrderareslowerthanTelegraphictransfer,buttheyareslightlycheaperbecausetherearenocablecost.InternationalMoneyOrders（国际汇款单）:Thesecanbepurchasedfromyourbank.Youpostthemoneyordertoyoursuppliersandtheyreceiveimmediatecreditfromtheirbankinthesamewayaswithadraft.Thisisaverycheapandsimplewaytomakepaymentofrelativelysmallamounts.3.DocumentaryBillofExchange（跟单汇票）:thisispopularwayarrangepaymentandoffersbenefitsforbothyouandyoursuppliers.Themainadvantageisthatyouarenotrequiredtomakepaymentuntilyoursuppliershavedispatchedthegoods.Yoursuppliersareprotectedbylawandalsoknowthatmoneyowingagainstbillsofexchangecaneasilybeobtained.Itisineffectademandforpaymentfromyoursuppliers.Theywilldrawitup（开汇票）onaspeciallyprintedformorontheirownheadednotepaper（有抬头的信纸）andforward（寄送）ittotheirbank,togetherwiththedocumentsrelatingtothetransaction,thesemayincludeatransportdocumentprovingthatthegoodshavebeendispatched.Theoverseasbankwillsendthebillanddocumentstoabankinyourcountryfor“collection”.Yourbankwillnotify（通知）youofthearrivalofthedocumentandwillpassthemontoyoubasedonthefollowingtworequirements:•Ifthebillisdrawn“atthesight(即期付款；见票付款）”,youpayamountofthebillinfull（全部付清）whenitispresentedtoyou.•Ifthebillisdrawnpayable（应付的）afteracertainnumberofdays,you“accept”thebill.Itmeansthatyousignacrossthebillyouragreementtopaytheamountinfullontheduedate.poundnotedollarbillspreadsheetgrossprofitannualrateofprofithandlingchargeinterestchargeoperatingprofitsastringofprestigebrandnamesnetprofitdownturnoverallgroupsalesoperatingincomemarginalincreasebonethebrunteconomicslowdownairwaybillUnit7MoneyMattersThisunitgivesopportunitiestouseanpractisemonetaryEnglishinsomeofmostrelevantsettings.Theseincluding”dealingwithfigures,”“invoicingandbillingcustomers,”“usingLetterofCredit,”“remindingacustomerofnon-payment”anddealingwith“creditassessment”ofcustomers.AccountsdealingwithmoneycominginandgoingoutfromafirmPurchasinginvoicesRECEIVEfromsupplierpayment-cheques,etc.SENDOUTtosupplier(youpaytheinvoice)SalesinvoicesSENDOUTtosupplierpayment-cheques,etc.RECEIVEfromacustomer(youinvoicethecustomer)Twoofthemostimportantprocessesarepayingsuppliersandbillingorcontrollingcreditofcustomers.Itisnormaltosendaproformainvoiceinadvancewhensupplyinggoodstoacustomer.Inasituationinwhichthecustomerisknownandreliable,firmsmaysendaninvoiceafterthedelivery.Explainwhatthefollowingpicturesprovide.Dictatethefiguresinpairs.Listenanddo1and2Makephonecallsaccordingtothedirections.creditcontrol（信贷管理），assess，assignacreditlimit，pay-bydatebankreferences（银行资信调查证明），factoring（代理业务），facevalue（票面价值），bottomofthepileinterestchargerecover（复苏）Cash:cashisatangiblemoneyasset.Itisshowninthecurrentassetsonthebalancesheet.现金一般指现钞、铸币加上银行的存款。但从广义上讲，不仅指现金，而且也指随时可以变成现金的东西，如可转让票据。Cashflow:cashflowstatementsshowtheflowsofcashintoandoutofthebusiness.资金流动：现金流量指一个企业收付现金的数量并明受付净额。它与损益计算书中的数字往往不一致。采用权责发生制会计处理方式时，还要列上固定资产折旧或自然资源折耗。他们是会计处理的减项，并不付出现金。企业根据现金收付净额才能对下一步大量现金支出项目作出决策。Fiscalyear财政年度会计年度指任何连续12个月构成的政府财政和企业财务执行年度，例如美国财政年度从10月1日起至来年9月30日止，英国的财政年度由4月6日到来年的4月5日。Balancesheet:writtenrecordofmoneyreceivedandpaidout.资产负债表：资产平衡表是表示企业一定时点的财务状况《资产、负债、资本的状况》的报表。资产表明企业拥有财产，负债和资本表明企业筹措资金的来源。资产负债表的计算结构是：资产=负债+资本。在一般情况下，资产负债表是指企业在会计期末编制的结帐性资产负债表。Franchise免赔额免赔限度免赔百分比指在海上货物保险中，保险人对于微量损害未达到一定额度或比例者，不予赔偿,但损害超过该免赔额时，则全数补偿，不再考虑免赔额。根据跟单信用证统一惯例(uniformcustomsandpracticesUCP)第四十条规定除信用证特别规定不论损害百分比多少皆须理陪的保险外，银行将接受载有免赔额或自负额的保险单。Billofexchange:(汇票）国际贸易中最普遍使用的信用工具，是发票人（通常为出口方）开出的、要求受票人（即付款人，通常为进口方或其指定的银行）见票即付，或在指定的日期或在可以确定的日期对受款人（通常为出口方或其代理行）支付一定金额的无条件书面付款命令。根据汇票的不同特征，汇票又分为：即期汇票和远期汇票、商业汇票和银行汇票商业承兑汇票和银行承兑汇票、跟单汇票和光票等。Billoflading:提单缩写为B/L，通常指海运提单。它是由船长或运输代理人签发的、证明收到特定货物并承诺将货物运往指定目的地交与收货人的凭证。其性质与作用是：货物收据、运输合同的证明和物权凭证。creditcontrol（信贷控制）中央银行或货币当局对信贷所施加的限制。如美国联邦储备银行通过以下一些对信贷加以控制：规定法定资本金比率，规定再贴现率，公开市场业务。bankreferences/creditreference（银行资信调查证明）银行代客户或代理行征询有关企业信用状况或经营状况的复信。银行只对其它银行或信誉良好的贸易机构的询问做出解答，并仔细考虑和采取机智的措辞，使用能够表达正确印象的词语，而不伤害顾客的声誉。creditinsurance（信贷保险）承保借款人破产、违约、不履行债务的信用风险的保险。被保人（贷款人）在承保事故发生而遭到损害时，可向保险人要求赔偿。Documentarybillforcollection(跟单托收）是光票托收的对称。Cleanbill/draft（光票）也称“清洁汇票”。指不附带单据的票据。如汇票不附带提货单、运单、保险单等单据。Factoring（代理业务）主要是指承购应收帐款业务。它是一种国际贸易资金融通方式。具体作法是：货物销售者（卖方）首先与承购机构建立关系，然后将卖方的往来客户名单和有关资料交给承购组织，承购机构经过资信调查，认为其中若干家企业公司的信用可靠，即同意对它们采用承购应收帐款方式，进行出口贸易。卖方根据合同将货物备齐托运后，将有关货运单据交承购组织，承购机构接到单据审核无误后，付给卖方部分价款，然后再凭有关单据在帐款到期时向货物购买者（买方）收取全部货款，并补足卖方全部货款。DocumentsagainstpaymentD/P（付款交单）是国际买卖结算中跟单托收的一种。指卖方交出货运单据是买方付款的条件。有两种做法：1）即期付款交单(documentsagainstpaymentatsight,D/Patsight)卖方开出即期汇票连同货运单据委托银行向买方索取货款，买方见票后马上付清货款，取得货运单据。2）远期付款交单(documentsagainstpaymentatusance,D/Patusance)卖方开立远期汇票连同货运单据委托银行向买方索取货款。银行在买方承兑远期汇票后，保留单据，待汇票到期时，再向买方作付款提示，买方付款后才能取得货运单据。Documentagainstpaymentatsight(D/Patsight)即期付款交单是远期付款交单的对称。付款交单方式的一种。即期付款交单是指单据寄到进口地代收银行后，由代收银行提示付款人见票，付款人审核有关单据无误立即付款，代收银行随即把货运单据交给进口方。Documentsagainstpaymentatusance,（D/Patusance)远期付款交单是即期付款交单的对称，付款交单方式的一种。代收银行在收到远期跟单汇票后向付款人提示承兑，于付款到期日由付款人付清货款赎回单据。远期付款在付款人承兑汇票后，不能立即得到单据并提取货物，实际上是对承兑人的不信任。这种方式，付款人一般不接受。Recover（复苏）商业循环中继萧条后的一个阶段。总体经济活动越过萧条的最低点后而恢复增长的阶段。其主要表现是：市场逐渐活跃，物价上升，利润提高，投资增加，生意逐渐恢复到前一个商业循环高点的水平，失业逐渐减少而就业逐渐增加。Cleanbillforcollection（光票托收）跟单托收的对称。是托收结算方式的一种。指债权人或受益人将票据提交给当地托收银行，委托当地托收银行向异地代收行或付款行收款的方式。光票托收的汇票，根据付款时间不同，分为即期和远期付款两种。光票托收主要用于收取非贸易项下的各种款项和出口货款及其从属费用。DocumentsagainstacceptanceD/A（承兑交单）是国际买卖结算中跟单托收的一种。其做法为：卖方交运货物，取得货运单据后，开立远期汇票连同所附单据交给银行托收。在进口国的托收银行向买方提示汇票时，买方一经承兑，即可从代收行取得货运单据，待汇票到期时在支取票款。7.21Readthepassageanddo2and3someinformationintheinvoiceandpapers(forreferenceonly)seller(inthiscasewhenonlyrefertoasthesellerandbuyer)=consigner（卖方=发货人）consignee=buyer：(受货人=买方）Vat:ataxaddedtothepriceofanarticle,andpaidbythebuyertotheseller,whothenpaysittothegovernmentPaymentagainstsightdraft:见汇票即付ASAP/asap:assoonaspossible汇票sightdraftsightbilldemanddraftdemandbill:Thesearethesameonethatispayableonsightofthedocumentsoronfirstpresentationofthetitledocumentstohimbyhisbank.即期汇票指付款人在见票（atsight）、提示（onpresentation）或要求（ondemand）时即付款的汇票7.3BWorkinpairtodofile18(seller)andfile48(buyer)CAnswertheletterfromJulioMartinezyoureceivedthreedaysafteryoucontactedhimModelletterorfaxFrigorificoAmeglioS.A.Colonia1023MontevideoUruguay20February2003Ref:CustomerNo:645DearMrMartinez,AccountNo.645/A6D/03764InvoiceNo.04276Werefertoyourletterof14February2003,concerningthepaymentofInvoiceNo.04276.FINNTECP.O.Box325SF-33200TampereFINLANDAsyoustateinyourletter,thesumof$81,648.00wasincorrectlyenteredintotheinvoice.Sinceouraccountsdepartmenthasrecentlyreceivednewcomputingequipmentwecanonlyconcludethattheerroroccurredbeforetheprogramhadbeenfullytested.Thecorrectamountdueforthe25grossactuallydeliveredis$5,832.00.Thismeansthedifferencenowdueis$648.00.Weapologizeforanyinconveniencewemayhavecausedyouandlookforwardtodoingfurtherbusinesswithyouinthefuture.Yourssincerely,G.AaltioG.AaltioAccountsDepartment7.3Ddraftaconfirmationtobuyer,MrJulioMartinezforreceivinghisletteraccordingtofile85（指出错误说明欠款）.Originalquotedgoodsat$1.6each,nowchangedto$1.8Finntechasn’treceivedthepaymentThe`seller---Finntecdelivered25insteadof35,butbilled35AccountsDepartmentofbuyerSApaid25at$1.6each$1.6x25=$5760$5760-$5760x10%(discount)=$5184(intotal)Thesellerbilled35atnewprice$1.8each,so:$1.8x35=$9072$9072-S9072x10%(discount)=$8164.8(intotal)AccordingtoJulioMartinez---thebuyerlaterdecimalerrorinvoice:$81648Virtually,correctsumfor25atthenewprice=$1.8x25-$1.8x25x10%=$6480-$6480x10%=$5832$5832-5184=684FINNTECP.O.Box325SF-33200TampereFINLANDFrigorificoAmeglioS.A.Colonia1023MontevideoUruguay20February2003Ref:CustomerNo:645DearMrMartinez,AccountNo.645/A6D/03764Asyourequestedweareacknowledginginwritingthepaymentmadeonthesumoutstanding.Wethankyouforyourremittanceof$648.00.Oncemoreoursincereapologiesforanyinconveniencewemayhavecaused.Yourssincerely,G.AaltioG.AaltioAccountsDepartmentTheirrevocableletterofcreditismostcommonlyusedmethodofpaymentforimports.Exporterscanbesurethattheywillbepaidwhentheydispatchedthegoodsandimportershaveproofthatthegoodshavebeendispatchedaccordingtotheirinstructions.The“letter”isaninter-bankcommunication.Thentwobankstakefullshipmentandpaymentsareinorder.1ImporterandexporteragreeasalescontractandthetermsoftheDocumentaryCredit.ImporterasktheirbanktoopenaDocumentaryCreditintheexporter”sfavor.3Theimporter’sbank(theissuingbank)sendsaLetterofCredittoabankintheexporter’scountry(theadvisingbank).4Theexporterpresentstheshippingdocumentstotheadvisingbankasproofthattheshipmenthasbeendispatched.Ifeverythingisinorder,theyarepaid.Theadvisingbanksendsthedocumentstotheissuingbank.6Theadvisingbanksendsthedocumentstotheimporter,whousesthemtoobtaindeliveryofthegoods.不可撤消信用证指一经开出并由通知行通知受益人之后，开证行便承担了按规定付款义务的信用证在信用证有效期内，非经受益人同意，开证行不得撤消或修改信用证。只要收益人提供的单据符合信用证各项条款，付款行必须履行付款义务。这种信用证对出口收取货款较有保证。根据国际商会《跟单信用证统一惯例》的规定，凡不可撤消信用证都必须在信用证上注明“不可撤消”(irrevocable)字样.Revocable=letterofcredit,etc.whichcanbecanclledBillofexchange=documentscontaininganinstruction,usuallytoabank,topayastatedsumofmoneyataspecifiedfuturedateorondemand.Partshipments=分批装运Transhipments=转运，转船Portofdischarge=theportatwhichthecargoisunloaded,etc.Drawnatasight=abillofexchange（汇票）,payablewhenthebeneficiary（受益人、这里指出口商）presentsitatthebank,issaidtobe“drawnatsight.”Ofaparticulartenor=accordingtostatedtermsorinaspecifiedmannerorataspecifiedtime（汇票期限）.Proformaofinvoice=预期发票Stipulated=规定的Inconsistent=不一致、不同一SomeVocabularyin7.4EXW*（工厂交货价）ThispriceistheEx-Workscostofthegoods.Thebuyerarrangescollectionfromsupplierandpaysforfreightcarriageandinsuranceathispremises(i.e.,works,factory,warehouse,etc.)whenhemadethegoodsavailable.Inparticular,heisnotresponsibleforloadingthegoodsonthevehicleprovidedbythebuyerorforclearingthegoodsforexport,unlessotherwiseagreed.Thebuyerbearsallcostsandrisksinvolvedintakingthegoodsfromtheseller’spremisestothedesireddestination.Thistermshouldnotbeusedwhenthebuyercannotcarryoutdirectlyorindirectlytheexportformalities.Insuchcircumstances,theFCA(FreeCarrier)termshouldbeused.FOB（船上交货）ThispriceincludesallcostsofgoodsFreeOnBoardaship(oraircraft)whosedestinationisstatedinthecontract.Thebuyerpaysforonwardshipmentandinsurance.TheFOBmeansthatthesellerfulfillshisobligationtodeliverwhenthegoodshavepassedovership’srailatthenamedportofshipment.Thismeansthatthebuyerhastobearallcostsandrisksoflossofordamagetothegoodsfromthatpoint.TheFOBtermRequiresthesellertoclearthegoodsforexport.Thistermcanonlybeusedforseaorinlandwaterwaytransport.Whentheship’srailservesnopracticalpurpose,suchasinthecaseofrollon/roll-offorcontainertraffic,theFCA(freecarrier)termismoreAppropriatetouse.7.4ADoitwithyourpartner船上交货是国际贸易中应用最广泛的贸易术语术语之一。按照1990年版国际商会《国际贸易术语解释通则》FreeOnBoard术语的规定，采用TheFreeOnBoard术语，卖方将货物在合同指定的装运港将货物装到买方派的船上，即完成交货。卖方承担货物越过船舷以前的风险和费用。买方则承担其后一切风险和费用。采用这个术语，在F.O.B.后面要注明装运港名称，如FOBShanghai.值得注意的是《美国对外贸易定义1941年修订本》也有相同贸易术语，但含义有所不同。此贸易术语在国际货物买卖中使用较广泛。CIF*（成本加保险加运费到岸价格）ThispricecoversCost,InsuranceandFreighttoanamedportofdestinationinthebuyer’scountry.TheCIFmeansthatthesellerhasthesameobligationsasundercostandfreight(CFR)butwiththeadditionthathehastoprocuremarineinsuranceagainstthebuyer’sriskoflossofordamagetothegoodsduringthecarriage.Thesellercontractsforinsuranceandpaystheinsurancepremium.thebuyershouldnotethatundertheCIFtermthesellerisonlyrequiredtoobtaininsuranceonminimumcoverage.TheCIFtermrequiresthesellertoclearthegoodsforexport.Thistermcanonlybeusedforseaandandinlandwaterwaytransportsuchasinthecaseofroll-on/roll-offorcontainertraffic,thecarriageandinsurancepaidto(CIP)termismoreappropriatetouse.成本加保险加运费到岸价格贸易术语。根据国际商会(TheInternationalChamberofCommerce)《1990年版国际贸易术语解释通则》的解释，Cost,InsuranceandFreight术语系指卖方负责在特定的时间和地点，将合同约定的货物装上海轮运交买方并支付至目的港的运费和保险费。货物装运后，卖方应向买方提交合同约定的装运单据。买方接受单据后即承担付款义务。货物风险的划分界限为装运港船舷。此贸易术语适用于海运或内河航运。Methodsofpaymentmaybeonacashwithorderbasis.(orcashdepositwithorder),onopenaccount(asinmostdomestictrade,wherethebuyerpaysthesuppliersoonafterreceivingthegoods),byirrevocableletterofcreditorbybillofexchange.ExportersandimportersoftenpreferthesecurityofpaymentbyconfirmedirrevocableletterofcreditwhendealingwithunknownfirmsindistantcountriesTradebetweencountrieswithinafreetradeareaandwithintheEuropeanUnionissimpler,andmanyfirmspayforgoodsbychequeandusetheirowntransporttodelivergoodsacrossfrontiers.NospecialcustomsdocumentationisrequiredfortradebetweenfirmsindifferentpartsofEU,butVATratesvaryfromcountrytocountry.7.5GoodsBusinesstripdocumentaccommodationmeansreservation---hotelregistration---guesthousecheckin---youthhostelcheckout---motelsingleroom---inndoubleroom----standardrate----passportIDcard-creditcard-ATMcard-checkbook-driver’license-debitcard-airport---flight---byairship---byboatliner---byroadferry---bycarharbordock---bybusunderground---bycoachexpressbus---bybikecoach---bymotorbikesubway---bytraintrain---station---stop---Businesstripdifferencesitineraryactivitiessocialdeparture---arrival---stay---meeting---visiting---appointment---tour---trip---route---jetlag---timezone---currency---exchangerate---language---culture------cocktailpartyclub---eveningpartycinema---dancingpartyconcert---banquettheater---dinnercamping---luncheonbodybuilding---bargym---sightseeingexcursion---golfbeach---bowlingtennis---swimmingHotelstructure---frontreception---lobbybarinformation---reservationbusiness---center---housekeepingdept.cashier’s---bakerybuffet---laundry---security---restaurant---coffeeshop---foodandbeverage---dept.furnituretoiletpaper---TVset---dustbinTVcontroller---blanketairconditioner---quiltbedsidecupboard---shampoocarpet---showercapceiling---soapcloset---standlamptowel---tablelampbathtub---tap(cold/hot)curtain---directory---Hotelfrontdeskreceptionist---roomattendant---telephoneoperator---porter---bellhop---departmentmanager---waiter/waitress---securityman---servingstaff---reception---reservation---registration---cleaning/housingshuttlebus---morningcallrestaurant---conferencefacilitiesbusinessservice---tele-communication---gymservicePersonneltrainingpurposeprocess---up-date---up-grade---improve---develop---learn---study---continuingeducation---needsanalysis---programplanning---training---evaluation---feedbackcategoriestechnical---non-technical---managerial---secretarial---linguistic---knowledge---skill---personsCoursedesign---trainer---trainee---newstaff---oldstaff---pre-serviceemployee---objective---contents---methods---assessment---materials---program/plan---scheduleMarketResearchproductresearchpackage---operation---range---price---technique---material---specification---customerresearch---tastes---popularity---trends---fashion---marketsize---regioncharacteristics---sharessalesoperationresearchbusinessresearchsalesforce---salesorganization---salesdistributionchannels---after-salesservice---salesstatistics---sales’training---incentives---salesinformation------socialfactors---politicalfactors---culturalfactors---trends---forecastexpectation---actual---adschannelsINCOTERMSMostcommononesareshownwith*ThispriceincludesCostandFreight,butnotinsurance,toanamedportofdestinationinthebuyer’scountry.TheCFRmeansthattheseller/exportermustpaythecostandfreightnecessarytobringthegoodstothenamedportofdestinationbuttheriskoflossofordamagetothegoods,aswellasanyadditionalcostsduetoeventsoccurringafterthetimethegoodshavebeendeliveredonboardthevessel,istransferredfromthesellertothebuyerwhenthegoodspasstheship’srailintheportofshipment.TheCFR1.CFR（成本加运费）termrequiresthesellertoclearthegoodsforexport.Thistermcanonlybyusedforseaandinlandwaterwaytransport.Whentheship’srailservesnopracticalpurpose,suchasinthecaseofroll-on/roll-offorcontainertraffic,theCPT(CarriagePaidTo)termismoreappropriatetouse.成本加运费贸易术语。根据国际商会《1990年版国际贸易术语解释通则》的解释，Cost&Freight术语系指卖方必须支付货物运至目的港所需的成本和运费。但是，货物损失或损坏的风险，以及由于货物装上船后发生事件所产生的额外费用，则自货物在装运港越过船舷后即从卖方转由买方承担。本术语只能用于海运或内河航运。除卖方不办理保险和支付保险费之外，其它责任、费用和风险的划分与CIF完全一致。3.CPT（运费付至）Thecostandtransportationofthegoods,CarriagePaidtoanameddestinationinthebuyer’scountry.CIP（运费保费付至）Thecostandtransportationofthegoods,CarriageandInsurancePaidtoanameddestinationinthebuyer’scountry.DAF（边境交货）Thecost,insuranceandtransportationofthegoodsDeliveredAtFrontier.DES（目的港船上交货）Thecost,insuranceandtransportationofthegoodsDeliveredEx-Ship.DEQ（目的港码头交货）Thecost,insuranceandtra