项目十一货款结算讲述.ppt

项目十一 货款结算 北京出版社 第一节 审证与改证 一、本章重要词汇（KEY WORDS） presentation 提示 acceptance 承兑 endorsement 背书 discount 贴现 reimbursement 偿付 二、案例 1．合同S/C SALES CONFIRMATION S/C NO.:SPT-211 DATE:Jan.8,2005 The Seller: SHANGHAI JINGHE IMP. EXP. CORP. The Buyer: SDK TRADING CO. Address: 469 NANJING RD. Address: 253 GREEN RD., HOUSTON SHANGHAI P. R. CHINA TEXAS, USA Commodity Specification Unit Quantity TERMS and Unit Price (US $) Amount (US $) EVA243 MEN’S SHOES EVA536 WOMEN’S SHOES EVA871 BOY’S SHOES PR PR PR 4000 4000 2000 CIF HOUSTON USD15.00 USD18.50 USD12.10 USD60,000.00 USD74,000.00 USD24,200.00 ------------------- USD158,200.00 TOTAL CONTRACT VALUE： SAY U.S.DOLLARS ONE HUNDRED FIFTY EIGHT THOUSAND AND TWO HUNDRED ONLY 二、案例 PACKING: To be packed in cartons of 50pcs each, total 100 cartons PORT OF LOADING AND DESTINATION: From Shanghai to Houston with transshipment and partial shipment allowed TIME OF SHIPMENT: During Mar.2005 TERMS OF PAYMENT: The buyer shall open through a bank acceptable to the seller an irrevocable letter of credit at sight to reach the seller 30 days before the month of shipment valid for negotiation in China until the 15th day after the date of shipment. INSURANCE: To be covered by the seller for 110% of the invoice value against All Risks and War Risk as per the relevant ocean marine cargo clauses of the People’s Insurance Company of China dated 01/01/1981. REMSRKS: 1. The Buyer shall have the covering letter of credit reach the seller 30 days before shipment， failing which the Seller reserves the right to rescind without further notice，or to regard as still valid whole or any part of this contract not fulfilled by the Buyer，or to lodge a claim for losses thus sustained，if any. 二、案例 REMSRKS: 1.