1、國(guó) 際 貿(mào) 易 基 礎(chǔ) 知 識(shí)一 基本流程說(shuō)明（1） 買(mǎi)賣(mài)雙簽定的為CIF合同，結(jié)匯方式為信用證。Both parties signed the contract for the CIF, the settlement by letter of credit（2） 賣(mài)方備好貨后，找到承運(yùn)人辦理運(yùn)輸手續(xù)。（3） 取得信用證規(guī)定相應(yīng)的單證后，向銀行遞交，收回貨款。（4） 賣(mài)方根據(jù)國(guó)家外匯規(guī)定，到外匯局辦理核退稅手續(xù)。（5） 買(mǎi)方在得知賣(mài)方備好貨后，到銀行開(kāi)立信用證。付款并取得信用證規(guī)定相應(yīng)的單證。（6） 憑提單到承運(yùn)人處提貨。Seller prepare the goods, the proced

2、ures to find the carrier transport process.(3) the provisions of the appropriate documents to obtain credit after the submission to the bank and withdraw money.(4) the Seller according to national foreign exchange regulations, foreign exchange bureaus to go through the procedures of nuclear rebate.(

3、5) the buyer that the seller prepare the goods, to bank credit. Payment and credit requirements to obtain the appropriate documents.(6) with the bill of lading to the carrier at the delivery.二 貿(mào)易術(shù)語(yǔ)貿(mào)易術(shù)語(yǔ)（Trade terms）,又稱(chēng)貿(mào)易條件，價(jià)格術(shù)語(yǔ)（price terms）,是用一個(gè)簡(jiǎn)短的概念或三個(gè)字母外文縮寫(xiě)來(lái)表示價(jià)格的構(gòu)成和買(mǎi)賣(mài)雙方在貨物交接中有關(guān)手續(xù)，費(fèi)用和風(fēng)險(xiǎn)責(zé)任的劃分。現(xiàn)在依據(jù)的標(biāo)準(zhǔn)

4、為國(guó)際貿(mào)易術(shù)語(yǔ)解釋通則2000Trade terms (Trade terms), also known as terms of trade, price terms (price terms), is the concept of a short or three-letter abbreviation to indicate the price of foreign language composition and buyers and sellers in the transfer of goods in the procedures, costs and risk liability

5、division. Standards are based on "international INCOTERMS 2000"貿(mào)易價(jià)格術(shù)語(yǔ) 組別 國(guó)際電碼 交貨地點(diǎn)賣(mài)方責(zé)任E組（啟運(yùn)術(shù)語(yǔ)） EXW 商品產(chǎn)地，所在地 賣(mài)方在自己的處所把貨交給買(mǎi)方 F組（主運(yùn)費(fèi)未付） FCA 出口地承運(yùn)人接貨地 賣(mài)方須將貨物交至買(mǎi)方指定的承運(yùn)人 Trade TermsGroupsInternational codePlace of deliverySeller responsibilityE (shipment terms) EXW origin of the goods, the selle

6、r where the goods in their premises to the buyerF (Main carriage unpaid) FCA exporter of goods to the seller then the carrier deliver the goods to the carrier nominated by the buyerFAS 裝運(yùn)港船邊 FOB 裝運(yùn)港船上 C組（主運(yùn)費(fèi)已付） CFR 裝運(yùn)港船上 賣(mài)方承辦運(yùn)輸，必要時(shí)代辦保險(xiǎn)但不承擔(dān)啟運(yùn)后的任何風(fēng)險(xiǎn)或額外費(fèi)用 CIF 裝運(yùn)港船上 CPT 出口地承運(yùn)人接貨地 CIP 出口地承運(yùn)人接貨地 FAS Free

7、Alongside the port of shipmentFOB port of shipment on boardC (Main carriage paid) CFR port of shipment on board the transport contractor seller, if necessary, take time to do the insurance, but not after the departure of any risks or additional costsCIF port of shipment on boardCPT exporter of goods

8、 to the carrier accessCIP exporter of goods to the carrier accessD組（抵達(dá)術(shù)語(yǔ)） DAF 出口國(guó)邊境 賣(mài)方必須承擔(dān)把貨物交至目的地國(guó)家所需的全部費(fèi)用和風(fēng)險(xiǎn) DES 卸貨港船上 DEQ 卸貨港碼頭 DDU 卸貨港保稅倉(cāng)庫(kù) DDP 進(jìn)口國(guó)買(mǎi)方指定地點(diǎn) D (arrived term) DAF-exporting countries border the seller must bear the country of destination to bring the goods to the full cost and riskDES

9、 ship port of dischargeDEQ discharge port terminalBonded Warehouse DDU port of dischargeDDP place of the importing country named by the buyer主要分類(lèi) 按術(shù)語(yǔ)的性質(zhì)分(1) 待運(yùn)合同(E組)賣(mài)方無(wú)需運(yùn)輸裝運(yùn)。(2) 裝運(yùn)合同（F、C組）賣(mài)方僅負(fù)責(zé)裝運(yùn)，不保證買(mǎi)方收到貨物。(3) 到貨合同（D組）賣(mài)方需保證買(mǎi)方收到貨物。Main Categories According to the nature of the term(1) the contra

10、ct to be transported (E) The seller shipped without transportation.(2) shipment contract (F, C group) the seller is only responsible for shipment, does not guarantee the buyer received the goods.(3) The arrival of the contract (D) The seller must guarantee that the buyer received the goods. 按交貨方式分（1

11、） 象征性交貨（symbolic delivery），也叫單證交貨。賣(mài)方可通過(guò)向買(mǎi)方提交貨運(yùn)單據(jù)來(lái)完成其交貨義務(wù)。CFR、CIF、CPT、CIP組屬于此類(lèi)。（2） 實(shí)際交貨（physical delivery）賣(mài)方必須按規(guī)定的方式將貨物交到指定的地點(diǎn)，實(shí)際地交付貨物。其他組屬于此類(lèi)。By way of delivery points(1) symbolic delivery (symbolic delivery), also known as document delivery. The seller to the buyer by shipping documents submitted t

12、o complete its delivery obligations. CFR, CIF, CPT, CIP group in this category.(2) the actual delivery (physical delivery) the seller must be the manner provided in the designated location to deliver the goods actually delivered the goods. Other groups in this category.三、常用術(shù)語(yǔ)介紹1） FOB，F(xiàn)ree On Board（n

13、amed port of shipment）這一術(shù)語(yǔ)通常譯為裝運(yùn)港船上交貨，簡(jiǎn)稱(chēng)船上交貨，也就是常聽(tīng)到的離岸價(jià)格。通則解釋為：賣(mài)方在指定的裝運(yùn)港將貨物裝船，越過(guò)船舷后，履行其交貨義務(wù)。這意味著買(mǎi)方必須從此開(kāi)始承擔(dān)全部費(fèi)用及貨物丟失損壞的風(fēng)險(xiǎn)。同時(shí)要求賣(mài)方付出口的貨物清關(guān)。Third, common terminology introduced1) FOB, Free On Board (. named port of shipment)The term is usually translated as FOB, FOB for short, which is often heard FOB.&

14、quot;General" interpreted as: the seller in the named port of shipment to shipment of the goods across the ship's rail, the performance of its delivery obligations.This means that the buyer must bear all the costs from the beginning and the risk of damage to cargo loss. Also requires the se

15、ller to pay the export of cargo clearance. FOB術(shù)語(yǔ)的變形在具體的運(yùn)用中，及裝船有關(guān)的費(fèi)用，主要是理艙費(fèi)和平艙費(fèi)等裝船費(fèi)由何方負(fù)擔(dān)，買(mǎi)賣(mài)雙方需要在合同中做詳細(xì)的規(guī)定。FOB terms of deformationIn the specific application, the costs associated with shipping, mainly stowed charge fees peaceful cabin where the burden of shipping costs from buyers and sellers need t

16、o do in the contract provisions in detail.（1） FOB line terms（班輪條件）（2） FOB under tackle（吊鉤下交貨）（3） FOB stowed（理艙費(fèi)在內(nèi)）（4） FOB trimmed（平艙費(fèi)在內(nèi)）2） CIF，Cost，Insurance and Freight（named port of destination）這一術(shù)語(yǔ)通常譯為成本，加保險(xiǎn)費(fèi)、運(yùn)費(fèi)（指定目的港）也就是常聽(tīng)到的到岸價(jià)格。<通則>解釋為：賣(mài)方必須在合同規(guī)定的裝運(yùn)期內(nèi)在裝運(yùn)港將貨物交至運(yùn)往指定目的港的船上，裝運(yùn)后及時(shí)通知買(mǎi)方，承擔(dān)貨物越過(guò)裝運(yùn)港

17、船舷為止的一切風(fēng)險(xiǎn)，并負(fù)責(zé)辦理貨運(yùn)保險(xiǎn)和租船訂艙，支付保險(xiǎn)費(fèi)用和從裝運(yùn)港到目的地的費(fèi)用。 CIF術(shù)語(yǔ)的變形對(duì)于卸貨費(fèi)用的負(fù)擔(dān)，各國(guó)港口有不同的做法。買(mǎi)賣(mài)雙方在合同中對(duì)此又有詳細(xì)規(guī)定。The term is usually translated into cost, plus insurance, freight (named port of destination) that is often heard CIF.<General> interpreted as: the seller must be shipped under the contract during the pe

18、riod the port of shipment will be shipped the goods to the named port of destination on board, notify the buyer after shipment, take the goods pass the ship's rail at the port of shipment until all the risks and be responsible for handling cargo insurance and charter booking, pay the premium and

19、 the port of shipment to the destination from the cost. CIF terms of deformationDischarge the burden of costs for various countries have different approaches to the port. Buyers and sellers in the contract there are detailed provisions on this.（1） CIF line terms（班輪條件）（2） CIF ex-ships hold（艙底交貨）（3） C

20、IF landed（卸到岸上） 買(mǎi)賣(mài)雙方對(duì)FOB和CIF的取合。在實(shí)踐中提倡賣(mài)CIF，買(mǎi)FOB。（1） 提高貿(mào)易的靈活性和盈利性。（2） 減少或避免損貨差甚至被詐騙的危險(xiǎn)。Buyers and sellers on the FOB and CIF's Choice. In practice, to promote sales CIF, buy FOB.(1) improve the flexibility and profitability of trade.(2) reduce or avoid damage goods and even worse the risk of frau

21、d.3） DDU, delivered duty unpaid(named place of destination)這一術(shù)語(yǔ)通常譯為未完稅交貨(指定目的地)通則解釋為：賣(mài)方負(fù)責(zé)將貨物運(yùn)至進(jìn)口國(guó)指定目的地向買(mǎi)方或買(mǎi)方指定的另一人交付，但無(wú)需將貨卸下，即賣(mài)方是在目的地的運(yùn)輸工具上交貨的。買(mǎi)方自行卸貨，辦理進(jìn)口請(qǐng)關(guān)，并承擔(dān)貨物交付起的一切費(fèi)用。The term is usually translated as Delivered Duty Unpaid (named place of destination)"General" interpreted as: the selle

22、r is responsible for the goods to the importer of the specified destination to the buyer or another person named by the buyer to deliver, but do not unload the goods that the seller is a means of transport on the delivery destination. Buyer discharge, for import, please pass, and bear all costs from

23、 delivery of the goods.4） DDP delivered duty paid（named place of destination）這一術(shù)語(yǔ)通常譯為完稅后交貨(指定目的地)通則解釋為：賣(mài)方負(fù)責(zé)將貨物運(yùn)至進(jìn)口目的指定地，經(jīng)進(jìn)口請(qǐng)關(guān)，交由買(mǎi)方或買(mǎi)方指定的另一人支配。貨物交付前的一切風(fēng)險(xiǎn)，責(zé)任和費(fèi)用（包括進(jìn)口請(qǐng)關(guān)的捐稅和費(fèi)用）均由賣(mài)方負(fù)擔(dān)。所以當(dāng)賣(mài)方無(wú)法直接或間接取得進(jìn)出口許可證時(shí)，不應(yīng)采用此術(shù)語(yǔ)。The term is usually translated as Delivered Duty Paid (named place of destination)"Gen

24、eral" interpreted as: the seller is responsible for the goods to the designated purpose of imports, the import requests by the customs by the buyer or the domination of another person named by the buyer. Before delivery of the goods of all risks, liability and costs (including import taxes and

25、related expenses, please) by the Seller. So when the seller can not directly or indirectly to obtain import and export licenses, we should not use this terminology.四、結(jié)匯方式 貨物支付工具Settlement of exchange Payment of goods貨幣（CURRENCY）票據(jù)（BILL）a、 匯票（DRAFT）b、 本票（PROMISSORY NOTE）c、 支票（CHECK） 結(jié)匯方式1、 匯付（Re

26、mittance）指匯出行（Remitting bank）應(yīng)匯款人（Remitter）的要求，以一定的方式，把一定的金額，通過(guò)匯入行或付款行（Paying bank）的國(guó)外聯(lián)行或代理行，付給收款人（Payee，Beneficiary）的一種方式。業(yè)務(wù)流程（T/T）收款人（賣(mài)方） 匯款人（買(mǎi)方）匯入行 匯出行Means the Export Bank (Remitting bank) should be the sender (Remitter) the requirements to a certain way, to a certain amount, or payment by Huiru

27、 Hang Bank (Paying bank) foreign joint bank or agents, to pay the payee (Payee, Beneficiary) in a way. Business Process (T / T)The recipient (the seller) sender (buyer)Hui Ruxing Export Bank1、 申請(qǐng)并交款2、 取得交款回執(zhí)3、 電報(bào)通知付款4、 核實(shí)通知并付款5、 轉(zhuǎn)寄付訖收據(jù)分類(lèi)1, application and payment2, to obtain payment receipt3, telegr

28、aph notice of payment4, to verify the notification and payment5, forward paid receipt Categories1、 電匯（Telegraphic Transfer，簡(jiǎn)稱(chēng)T/T）2、 信匯（Mail Transfer ，M/T）3、 票匯（Bankers Demand Draft,D/D）區(qū)別電匯和信匯的收款人只能向付款行自取或委托往來(lái)的銀行代收，記入其賬戶，不能經(jīng)過(guò)背書(shū)轉(zhuǎn)讓流通，而票匯的收款人加具背書(shū)可以轉(zhuǎn)讓匯票。II托收（Collection）是出口商將開(kāi)具的匯票交給所在地銀行，委托該行通過(guò)它在進(jìn)口商所在地的分

29、行或代理向進(jìn)口商收取貨款。DifferenceWire and mail transfer of the recipient only to the paying bank away or entrust the bank collecting contacts, credited their accounts and can not flow through the endorsement of the transfer, but at sight of the recipient to add its endorsement to purchase money orders.II. Col

30、lection (Collection)Exporters will be issued a bill to the local bank, commissioned by the bank through its branches located in the importer or agent fee paid to the importer.業(yè)務(wù)流程（D/P）委托人（出口人） 付款人（進(jìn)口人）托收行 代收行1、 出口人按合同規(guī)定裝運(yùn)后，填寫(xiě)委托申請(qǐng)書(shū)，開(kāi)立即期匯票，連同貨運(yùn)單據(jù)交托收行，請(qǐng)求代收貨款。2、 托收行根據(jù)托收申請(qǐng)繕制托收委托書(shū)，連同匯票、貨運(yùn)單據(jù)交進(jìn)口地代收行委托代收貨款。3

31、、 代收行按照委托書(shū)的指示向進(jìn)口人提示匯票和單據(jù)。4、 進(jìn)口人付款。5、 代收人交單。6、 代收行辦理轉(zhuǎn)賬并通知托收行已收妥。7、 托收行向出口人交款。Business Process (D / P)Client (exporter) payer (importer)Remitting bank collecting bank1, the exporter after shipment under the contract, fill in Application form, open immediately on the money order, shipping documents sub

32、mitted with the remitting bank, requesting the collection of money.2, the remitting bank for preparing the collection under collection power of attorney, together with bills of exchange, shipping documents submitted to the collecting bank commissioned the collection of import payment.3, the collecti

33、ng bank in accordance with the instructions of the instruction prompts bill to the importer and documentary.4, importer payment.5, the collection of people of lading.6, the collecting bank processing and inform the remitting bank transfer to have been received.7, the remitting bank payment to the ex

34、porter. 分類(lèi)1、 付款交單（Documents Against Payment，D/P）（1） 即期付款交單（D/P sight）（2） 選期付款交單（D/P atdays after sight） 信托收據(jù)(Trust Receipt, T/R)進(jìn)口人向代收行借取貨運(yùn)單據(jù)時(shí)提供的一種書(shū)面擔(dān)保文件,表示愿意以代收行的委托人身份代為提貨、報(bào)關(guān)、存?zhèn)}、保險(xiǎn)、出售，并承認(rèn)貨物的所有權(quán)屬于代收行，在貨物售出后所得貸款應(yīng)交給銀行。Trust Receipt (Trust Receipt, T / R) imports to the collecting bank to borrow the sh

35、ipping documents to provide a written security document, said that the collecting bank is willing to pick up the goods on behalf of client identity, customs clearance, warehousing, insurance, sale and recognize the ownership of goods belongs to the collecting bank, the proceeds after the sale of goo

36、ds to the bank loans should be.2、 承兌交單（Documents Against Against Acceptance，D/A） 特點(diǎn)1、 屬于商業(yè)信用，銀行無(wú)檢查單據(jù)內(nèi)容及保證付款的責(zé)任。2、 如遭進(jìn)口人的據(jù)付，除非中另有規(guī)定，銀行無(wú)代管貨物的義務(wù)。3、 托收對(duì)出口人風(fēng)險(xiǎn)較大，D/A比D/P的風(fēng)險(xiǎn)更大。4、 托收對(duì)進(jìn)口人較為有利，可免去開(kāi)證手續(xù)及預(yù)付押金，還有可預(yù)借貨物單據(jù)的便利。. 信用證（Letter of Credit，簡(jiǎn)稱(chēng)L/C）指開(kāi)證銀行根據(jù)買(mǎi)方的指示和要求開(kāi)立的、以賣(mài)方為受益人，保證在賣(mài)方履行信用證規(guī)定的各項(xiàng)條件、交付規(guī)定的單據(jù)時(shí)支付一定金額的書(shū)面

37、承諾。Feature1, a commercial credit, bank documents without checking the content and ensure the payment of duty.2, according to people who had been imported to pay, unless otherwise provided, the obligations of a bank escrow goods.3, collection of the higher risk of the exporter, D / A ratio of D / P a

38、t greater risk.4, collection of the more favorable to the importer, may be removed from the issuing procedures and pre-paid deposit, there may be documents renew and bespeak the convenience goods. Letter of Credit (Letter of Credit, referred to as L / C)Means the issuing bank's instructions and

39、requirements of the buyer opened to the seller as the beneficiary, to ensure the seller to fulfill the conditions set forth in the letter of credit, delivery of documents required to pay a certain amount of written commitments.業(yè)務(wù)流程委托人（出口人） 開(kāi)證申請(qǐng)人（進(jìn)口人）通知行、議付行 開(kāi)證行、付款行1、 進(jìn)口人向開(kāi)證行申請(qǐng)開(kāi)證，并提交押金、手續(xù)費(fèi)。2、 開(kāi)證行將開(kāi)立的

40、信用證轉(zhuǎn)寄通知行。3、 通知行將信用證轉(zhuǎn)遞出口人。4、 受益人審核無(wú)誤后，安排裝運(yùn)，開(kāi)立匯票，交貨運(yùn)單據(jù)等，在信用證有效期內(nèi)向議付行辦理議付。5、 議付行審核單證無(wú)誤后，墊款給受益人。6、 議付行轉(zhuǎn)寄匯票和單據(jù)給開(kāi)證行或其指定的付款行。7、 開(kāi)證行審查無(wú)誤后，向議付行付款。8、 開(kāi)證行通知開(kāi)證申請(qǐng)人付款取得單據(jù)后，憑此向承運(yùn)人提貨。主要分類(lèi)1、 根據(jù)信用證的性質(zhì)（1） 不可撤銷(xiāo)信用證（Irrevocable Credit）（2） 可撤銷(xiāo)信用證（Revocable Credit）2、 根據(jù)信用證的使用目的（1） 循環(huán)信用證（Revolving Credit）（2） 可轉(zhuǎn)讓信用證（Transfer

41、able Credit）（3） 對(duì)背信用證（Back-to-Back Credit）特點(diǎn)1、 是一種銀行信用，由開(kāi)證行負(fù)第一性付款責(zé)任。2、 是獨(dú)立于貿(mào)易合同之外的自足文件，不受貿(mào)易合同的約束。3、 信用證的標(biāo)的是單據(jù)，可以說(shuō)信用證下銀行及受益人是從事一種單據(jù)買(mǎi)賣(mài)活動(dòng)Business Process Client (exporter) to applicant (importer) Advising bank, negotiating bank issuing bank, paying bank One of imports to the issuing bank for the issuing and submit a deposit fee. 2, issuing letters of credit opened about to forward notification line. 3