国际结算(杨娟著)英文课件12.ppt

Chapter 9 Price terms Concepts of price terms Development of price terms Incoterms 2000 Price term: is a special term used to regulate the contents of price, clarify the obligations, fees, risk and title transferring of buyer and seller. Represented by three English abbreviated letter Contents: Place of delivery (交货地点) Contents of price （价格构成） Procedure of buyers and sellers （进出口手续） Fees and risks of buyers and sellers （双方应负担的费用及承担的风险） Development: International Commercial Terms (INCOTERMS) International Rules for the Interpretation of Trade Terms 1936 1953, 1967, 1976, 1980, 1990, 2000 Incoterms 2000 E组（发货） EXW---Ex Works 工厂交货（在出口国家的卖方所在地工厂） F组（主要运费未付） FCA……Free Carrier 货交承运人（ 在出口国指定的交货地点） FAS……Free Alongside Ship 船边交货（在出口国指定装运港码头的船边） FOB ……Free On Board 船上交货（在出口国装运港指定的船上） C组 （主要运费已付） CFR……Cost and Freight 成本加运费（ 在出口国装运港的船上） CIF……Cost, Insurance and Freight 成本、保险费加运费付至（同上） CPT……Carriage Paid TO 运费付至（ 在出口国某一地点货交承运人） CIP……Carriage and Insurance Paid To 运费、保险费付至（ 同上） D组 （到达） DAF……Delivered at Frontier 边境交货（在进口国关境前某一地点） DES…..Delivered Ex Ship 目的港船上交货（ 在进口国指定目的港的船上） DEQ……Delivered Ex Quay 目的港码头交货（在进口国指定目的港的码头） DDU……Delivered Duty Unpaid 未完税交货（进口国指定目的地） DDP……Delivered Duty paid 完税后交货（同上） conveyance insurance freight Insurance fees Export tariff Import tariff EXW B B B B B B FCA B B B B S B FAS B B B B B B FOB B B B B S B CFR S B S B S B CIF S S S S S B CPT S B S B S B CIP S S S S S B conveyance insurance freight Insrnc fees Export tariff Import tariff DAF S S S S S B DES S S S S S B DEQ S S S S S S DDU S S S S S B DDP S S S S S S Example one ISSUE OF A DOCUMENTARY CREDIT …… FROM:INDUSTRIAL BANK OF JAPAN LIMITED,TOKYO TO: BANK OF CHINA, SHANGHAI SQUENCE OF TOTAL: 27 1/1 FORM OF DOC CREDIT: 40A IRREVOCABLE DOCU. CREDIT NO.: 20 ILC136107800 DATE OF ISSUE: 31C 041015 DATE N PLACE OF EXP.: 31D 041215 IN THE COUNTRY OF BENEFICIARY APPLICANT: 50 ABC COMPANY