教学课件 国际贸易理论与实务双语教程--傅龙海.ppt

Lesson2 Commission and Discount佣金和折扣 1.Commission 佣金 Commission is the remuneration for the agents who provide service for principals. During trading, commission is usually in the form of remuneration which either side of a trade provides to the middleman. Commission can be defined as follows: 1） Labeled by words. e.g.: This price includes 5 percent commission. 2） Trading terms: e.g.: CIFc2 San Francisco 3）Defined by number: Commission: USD 25 per Metric Ton 2.Calculation and Payment Methods of Commissions 佣金的计算与支付方法 Commission=Price with Commission × Commission Rate Net Price=Price with Commission-Commission per Unit=Price with Commission× (1-Commission Rate) 3.Discount (Rebate) 折扣 Discount is aimed to motivate the initiatives of the buyer, which is provided by the seller as a concession in the contract. The differentiation between the commission and the discount: commissions are offered by the seller to the middlemen, while discounts are concessions provided by the seller. Discount can be calculated on the basis of turnover value or invoice value. Discount per Unit ＝ Original Price × Discount Rate Net Seller’s Revenue = Original Price × (1 - Discount Rate) e.g.: Original price: USD100.00/PC CIF HK, Discount rate: 2%, discount offered by the seller to buyer: USD100.00×2%=USD2.00, Net revenue of the seller: USD100.00× (1-2%) =USD98.00 The payment method of discount can be offered directly during issuing; Sellers remove the discount from the invoice value. 4. Loss or damage arising from normal loss, inherent vice or nature of the insured goods, loss of market and/or delay in transit and any expenses arising therefore; 5. Risks and liabilities excluded by the ocean marine cargo war risks clauses and strike, riot and civil commotion clauses of CIC. 1.5 Insurance Duration保险期限（保险责任的起讫） We take the practice stipulated by the International Insurance Market called Warehouse to Warehouse Clause to decide the insurance duration. 2. Additional Risks 附加险别 Addit