国际贸易实务双语教程演示课件.ppt

,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,Price Term in Contract,In contract:unit price,total amount,method of pricing,Unit Price,USD 100 per dozen FOB New York,type of currency,price,per unit,measurement unit,trade terms,HKD 30 per Carton FOB Dalian net.,(net price,净价,),USD 500 per M/T CIFC5 Boston.,(price with commission,含佣价,),Chapter 8 Pricing,1,Total Amount,Total price,is the total amount of a deal.,e.g.:Total Amount:USD5000,e.g.:Total Amount:USD5000 FOB Liverpool,Both commission and discount are general practices often employed in foreign trade to promote exporting and win keen trade competitions.Then,2,1,、,Definition,Commission,Broker,Discount,Importer,Commission&Discount,Commission,is the service fees charged by the agents or brokers for the transactions made for their principles,such as the commission paid by the exporter to its sales agent,and the commission paid by the importer to its purchasing agent.,3,Discount,is,the price deduction allowed by the Seller to the Buyer as a reward for paying cash(cash discount),buying in quantity(quantity discount,volume discount),making early payment(trade discount),or granting some other advantage to the buyer.,The way to pay discount:,The discount is customarily to be deducted from the payment when the buyer pays for the goods.,4,Pricing methods,(1)Fixed pricing,：,The seller delivers and the buyer accepts the commodities at a fixed price agreed by both parties,neither party shall have the right to change the agreed price.,(2)Flexible pricing,:,(a)The pricing time and the pricing method are specified in the price terms.,e.g.:The price will be negotiated and decided by both parties 60 days before the shipment according to the international price level.,(b)Only the pricing time is fixed.,e.g.:to be priced on July 10,2004 by both parties.,5,(3)Partial fixed price and partial unfixed price,:The parties concerned only fix the price for the commodities to be delivered recently,and leave the price of the commodities to be delivered in the long term open.,e.g.:for the goods to be delivered in several lots.,(4)Floating pricing,:At the time of pricing,the price adjustment is also stipulated.Sometimes,the floating pricing consists of a basic price plus the adjustment.It can be expressed by a formula:Settled Price=Basic price+price adjustment.,e.g.:If the concluded price for other buyers is 5%higher or lower than the contract price,both parties will negotiate to adjust the contract price for the quantity of the contract.,6,Calculation before,export quotation,Collecting basic information,for export quotation,Calculation before,export quotation,Theoretical,arithmetic,Experience,arithmetic,Purchase price,of goods,Export packing,Quotation quantity,Export freight,Premium rate,Commission,Exchange rate,The profit rate,Rate of export rebates,Circulation expense,(domestic),7,成本核算,出口总成本进货价款（含增值税）国内费用出口退税，国内费用包括,内陆运费,inland transportation expenses,：主运费、过桥费、装卸费,包装费,packing expenses,：运输包装、改换费、修整费,仓储费,storage expenses,：仓租、保管费、整理费、翻包费,损耗费：自然、人为损耗,检验及公证费用,inspection&survey expenses,：,装货及通关费用,shipping&customs clearance expenses,出口税捐,export taxes&duties,邮电费,correspondence charges,证明书费,certificate fees,：如原产地证、领事发票等,银行手续费,banking charges,：包括出口签证费、押汇手续费等,银行押汇利息,banking discount charges,佣金,commission,经营管理费：手续费、招待费、交通费、差旅费等,其他费用：固定资产折旧费用、工资、修理费用、福利,8,Theoretical arithmetic,Cost,Expenses,Profit,Quotation,FOB price,FOBC,CIF price,CIFC,CFR price,CFRC,9,出口核算公式,几个概念：,出口总成本,=,进货价款,(,含增值税,),国内费用出口退税,出口销售外汇净收入按,FOB,销售所得的外汇净收入,出口销售人民币净收入出口商品,FOB,价的人民币价格,10,出口核算公式,出口商品盈亏率,出口商品盈亏率（出口销售人民币净收入出口总成本）,/,出口总成本,100%,出口商品换汇成本,出口商品换汇成本出口总成本￥,/,出口销售外汇净收入,$,11,几种报价的换算,FOB,总成本,CFR,FOB,F,CIF,FOB,F,I,CIFC,CIF,C,；,FOBC=FOB+C;CFRC=CFR+C,C=CIFC,佣金率（,C=CFRC,佣金率；,C=FOBC,佣金率,),12,几种报价的换算,FOB,价换算成其他价,CFR,FOB,F,CIF,（,FOB,F,）,/,（,1,保险费率,投保加成率,(1+10%,或？,%,）,）,CFR,价换算成其他价,FOB,CFR,F,CIF,CFR/,（,1,投保加成率,保险费率）,CIF,价换算成其他价,FOB,CIF,（,1,投保加成率,保险费率）,F,CFR,CIF,（,1,投保加成率,保险费率）,13,例题1,1,、某出口公司与西欧某中间商达成一笔交易，合同规定我方出口某商品,25 000,千克，每千克,15,美圆，,CFR C 2%,汉堡。海运运费为每千克,0.15,美圆。出口收汇后出口公司向国外中间商汇付佣金。计算,（,1,）该出口公司向中国银行购买支付佣金的美圆共需多少人民币？（,2,）该出口公司的外汇净收入为多少美圆？（按当时中国银行牌价：,100,美圆,=826.49/828.97,人民币元,14,例题1答案,1,解,:(1),佣金,=,交易总金额,X,佣金率,代入公式,:,15 X 25 000 X 2%=375 000 X 2%=7 500(,美圆,),所以到银行购汇支付佣金需支付人民币,:,828.97/100 X 7 500=62172.75(,元,),(2)FOB,净价,=CFR,含佣价,运费,佣金,代入公式,:,15 X 25 000 0.15 X 25 000 7500,=375000 3750 7500,=363750(,美圆,),15,例题2,2,我向西欧某客商推销某商品,发盘价格为每公吨,1 150,英镑,CFR,西欧某港口,对方复电要求改按,FOB,中国口岸订价,并给予,2%,佣金,.,查自中国口岸到西欧某港口的运费为每公吨,170,英镑,我方如要保持外汇收入不变,改按买方要求条件报价,应为何价,?,16,例题2答案,解,：（,1,）,FOB,价,=CFR,价,-,自装运港至目的港的运费,（,2,）含佣价,=,净价,/1-,佣金率,先求,FOB,价，由公式（,1,）：,1150-170=980,英镑,再求,FOB,中国口岸含佣价，由公式（,2,）：,980/1-2%=1000,英镑,17,Exercise,Please finish the exercise in the text book,Case Study:Please read your case book,18,Modes of Transport,Transport Documents,Terms of Transport,Chapter 9,Delivery of Goods,19,Introduction,The delivery of goods,in international trade,is one the most important steps.This is because in international trade where an exporter and an importer are always far apart,the goods under the contract have to go a long distance and sometimes,change several carriers in transit,before they reach the importer.In an international business,it is one of the basic tasks for the exporter to deliver the goods to the buyer or carrier or agreed conveyance after the contract has been singed according to,the stipulated time,place,and,transport methods,in the contract.,20,The delivery of the goods means,that the seller delivers the contract,goods,at the agreed time,place and in the agreed manners to the buyer.In international sales of goods,the delivery also means to transfer the necessary,documents,at the stipulated time to the buyer.,21,As to the methods of delivery in international practice,there are many methods to deliver the goods purchased,such as,ocean transport,railway transport,air transport,river and lakes transport,postal transport,road transport,pipelines transport,land bridge transport,and,international multimode transport,and so on.The buyer and seller can decide which methods will be the best for the goods to be transported according the goods characteristics,quantity,transit journey,value,time,the natural conditions and so on.,Section One Methods of the Delivery,22,（一）,Modes of Transport,Sea,Land,Air,Charter,Liner,Railway,train,Roadway,truck,Airline,Ups,Fedex,DHL,EMS,23,Postal Parcel Transport,Combined Transport,OCP Transport,:,Overland common point,Land Bridge Transport,24,Ocean freight is the most widely used form of transportation in international trade as well as the most efficient form in terms of energy.It still has the attraction of being a cheap modes of transport for delivering large quantities of goods over long distance.Before a shipment is made,the exporter has to consider many different factors influencing his transport considerations such as cost,safety,speed and convenience.,1 Ocean Transport,25,1)Shipping by Chartering,It is also called tramp.A shipping by chartering is a freight-carrying vessel which has no regular route or fixed schedule of sailing.It is first in one trade and then in another,always seeking those ports where there is a demand at the moment for shipping space.The shipper charters the ship from the ship-owner and uses it to carry the goods.,26,It falls into,3 kinds,:,voyage charter,time charter,and,demise charter,.,(1).Voyage charter,定程租船,(2).Time Charter,定期租船,(3).Demise charter,光船租船,(4).Charter party,租船合同,27,海运船舶的经营方式租船,TRAMP,：没有预定的船期表，船舶航线和停靠港口不固定。船舶的航线、运输货物种类、航行时间、运费或租金由船货双方在租船合同中议定。适用于大宗货物如粮食、油料、矿物、化工等运输。,定程租船,VOYAGE CHARTER,：船舶所有人提供船只，在指定港口间进行一个或数个航次，承运指定货物的租船运输。,单程租船,来回航次租船,连续航次租船,包运租船,28,定期租船,TIME CHARTER,：船舶所有人将船舶出租给承租人，供其使用一定时期的租船运输。承租人可将定期租船作为班轮或定程租船使用。,光船租赁,BAREBOAT CHARTER,：船舶所有人将船舶（空船）租给承租人使用一段时间，而不提供船员和船舶的营运。,航次期租,TIME CHARTER ON TRIP BASIS,TCT,：以完成一个航次运输为目的，按完成航次所花的时间，按约定的租金率计算租金。,29,海运船舶的经营方式租船,影响定程租船运费的因素,租船市场运费水平；,承运货物的价格和装卸货物所需设备和劳动力；,运费的支付时间；,装卸费的负担方法；,港口费用高低；,船舶经纪人的佣金高低等。,定程租船的装卸费由承租人和船东协商,船方负担装船和卸货费用,/gross terms/liner terms,船方管装不管卸,/free out/FO,船方管卸不管装,/free in/FI,船方不管装卸,/free in&out/FIO,，适用于散货,30,租船合同,Uniform General Charter Contract,GENCON,：称“金康”，为波罗地海船舶所有人公会制定，用于定程租船,Uniform Time Charter Contract,BAL Time,：由波罗地海航运公会制定，适用于定期租船,China National Chartering Corporation Time Contract,Sino Time,N.Y.Product Exchange Time Charter,31,租船的注意事项：,不能租赁在政治、外交上与我国有矛盾、贸易上与我国无来往的国家的船,不宜租赁二船东,onward carrier,，,或只有一条船的小船东的船,不宜租赁船龄在,15,年或,15,年以上的船，及耗油量大、无自动舱盖、无电动绞车的船,32,租船市场,租船市场是进行租船交易的场所，船东、租船人、租船经纪人构成了这个市场。,租船经纪人,/,租船代理，其主要业务是按委托人（船东或租船人）的要求，为委托人寻找货运对象或合适的运输传播，收取佣金。中国租船公司是中国最大的租船代理。,国际上最大的租船市场是伦敦租船市场，成交量占全球的,30%,。纽约租船市场以油轮为主，排名第二。北欧市场分布在奥斯陆、汉堡和斯德哥尔摩，主要经营专业化的高质量船舶如冷藏船、滚上滚下船、液化石油气船等。,33,(1).Voyage charter,The voyage charter is one for the carriage of goods from one specified port to another,or for a round trip.It includes single voyage charter,return voyage charter and successive voyage charter.According to the route stipulated in the charter party,the ship-owner is responsible for delivering the goods to the port of destination and for managing the ship as well as bearing all expenses.,34,Under a voyage charter,payment by the charterer is usually based on an agreed rate per ton for a“full and complete cargo”.Should he fail to provide sufficient cargo to fill the ship he is liable for what is termed dead freight,a prorate payment for the space not used.A voyage charter also stipulates the number of days known as lay days,for loading and unloading.Should these be accessed,the charter is liable for a demurrage charge for each day in excess,and conversely is entitled to dispatch money for each day not taken up.The liability of the shippowner is to provide a ship that is seaworthy and to avoid unjustifiable deviation en route.,35,定程租船合同的主要内容,货物,种类、重量、包装的明确规定,对承租人是否拥有货物的选择权,数量需规定机动幅度船舶的满载量，没装满要付空舱费,dead freight,；若装不下，要向承租人赔偿,港口,明确装运港,对于贸易合同中有,2,个以上装货港或卸货港的，租船合同中应作相应规定，并给承租人以港口选择权,36,定程租船合同的主要内容,船期受载期,lay days,：船舶最早可以抵达和最迟必须抵达装运港的候装期限（一般,2-3,周）,运费：,规定运费率或整船包干,支付方式：,预付启运港付：按惯例，不论船货灭失，概不退还,到付目的港付：船方有留置权,lien on cargo,按比例预付,/,到付,37,定程租船合同的主要内容,装卸起讫时间,起：以船方递交准备装船或卸货通知书下一个工作日上午起算,讫：最后一件货物装,/,卸完,滞期费,demurrage,：规定的装卸期限内，租船人未完成装卸作业，给船方造成的经济损失，租船人对超过的时间应向船方支付的罚金；,速遣费,dispatch money,：在规定的装卸期限内，租船人提前完成装卸作业，使船方节省了船舶在港的开支，船方向其支付一定奖金。速遣费常为滞期费的一半。,38,(2).Time Charter,The charterer charters the ship for a period of time during which the ship is deployed and managed by the charterer.What concerns the charterer most is the period,not the voyage.The chartering may be for a period of 1 year or of several years.,39,During the period of chartering,the ship is managed,deployed and used by the charterer.A series of work,such as loading,unloading,stowing and trimming and the so caused fuel expenses,port expenses,loading and unloading expenses,etc.,should be borne by the charterer.The ship-owner should bear the wages and board expenses of the crew,and be responsible for seaworthiness during the period of chartering and the so-caused expenses and the vessel insurance premium.,(2).Time Charter,40,定期租船合同的主要内容,船舶：船舶的技术指标、性能应在合同中规定，如船级、船主、船名、船旗、船会、总吨、载货吨、载重、载货容积、耗油量、航速等,使用限制,货物限制：船东限制租船不得装易燃、易爆、活牲畜等,航行区域限制：冰山区，敌对国,41,定期租船合同的主要内容,租期：由船、租方商定，有伸缩性，如半年,15,天,船舶交接：交船、还船的时间、地点,租金：,按期支付，到期不付，船主有权解除合同,船方出现失误，并导致营业出现中断,24,小时以上，承租人有权停止租金，若租金已付，可按比例扣除,转船：一般在合同中规定“可以转船”,42,(3).Demise charter,Demise charter,is also called bare-boat charter,the charterer takes a lease of the entire ship for an agreed time.So demise charter belongs to time charter,but there are some differences:as to time charter,during the period of chartering,the ship-owner provides the charterer with a crew,while as to bare-boat charter,the ship-owner only provides the charterer with a bare-boat,the charterer shall employ the crew and pay the crews wages and provisions,ships maintenance and stores etc.by himself,apart from those expenses he is responsible for under the time charter.,43,(4).Charter party,The charter party,is a contract concluded between the ship-owner and the charterer when the latter charters the ship or booking shipping space from the former.It stipulates the rights and obligations of the two parties.The main terms on the charter party include the interested parties,name and flag of the ship,description and quantity of the shipments,time of chartering,freight,loading and unloading expenses,time limit of loading and unloading,demurrage and dispatch money.,44,2)Liner/Regular Shipping Liner,A liner is a vessel with regular sailing and arrival on a stated schedule between a group of specific ports.The main features of liners usually include:,a.The liner has a regular line,port,timetable and comparatively fixed freight,，,which is the basic features of liners,b.The ship-owner usually leases part of shipping space instead of the whole ship.,c.The carrier is responsible for loading and unloading operations,i.e.,Gross Terms.,d.The B/L drawn by the shipping company is the shipping contract between the carrier and the consignor.The rights and obligations of the carrier and the consignor are based on the B/L drawn by the shipping company.,45,Freight is the remuneration payable to the carrier for the carriage of goods.The freight paid for the carriage by a liner differs in the way of calculating from that paid under a charter party.,Freight=Fb+S,Fb-Basic freight,S-surcharge,3)Freight of liners,46,海运船舶的经营方式班轮,班轮运输的特点,船期表经常分送客货以招揽货载，并在专业报纸或刊物上登载船期表,承运人以公共承运人身份揽货，其服务对象为大众托运人。,运费表对外公开，受政府监管与认可，不得随意变更。,各航线多有航运公会的组织，船公司可加入公会成为会员，接受公会所订运价及货运规则，也可不参加。,为便于管理船舶、控制船期、承揽货载，有一定的规模和组织，并在固定航线的港口设立分支机构或委托长期性的代理行，有的甚至有专用码头及仓库等。,47,班轮运输的特点,“一负责”运送责任区间为,from tackle to tackle,，货柜运输时是,from terminal to terminal,，船方管装卸、理货、丈量等，故运费中包含装卸费。,船货双方的权利、义务和责任以船公司签发的提单条款为准。,班轮承运货物的品种、数量灵活（只要有舱位，就可运输），运输质量较好，一般在码头仓库交接货物，货主较便利。,“四定”,:,船期表、航线、港口、费率,托运人可直接向承运人洽运，也可通过货运代理接洽托运。,48,海运船舶的经营方式班轮,班轮的运费：,按照班轮运价表计收。不同船公司或班轮公会的运价表不同。,货方运价表：由常年有较大运输量的货主决定；,双边协商：,OPEN,49,海运船舶的经营方式班轮,运费的计收标准：,1,重量吨,Weight Ton“W”,2,尺码吨,Measurement Ton“M”,3,毛重或体积“,W/M”,4,从价“,A.V.”or“Ad.Val”FOB,5,三者选最高“,W/M or ad val.”,6,二者选最高加从价“,W/M plus ad val.”,7,按件,per head,per unit,50,海运船舶的经营方式班轮,附加费用,超重附加费,extra charges on heavy lifts,：货物单件超过,5,公吨,超长附加费,extra charges on over lengths,：货物单件超过,9,米,直航附加费,extra charges on direct,：停泊于非基本港，运量达到或超过,1000,运费吨,燃油附加费：,BAF,，占总成本,15%,选卸附加费,extra charges on optional discharging port,：,转船附加费,transhipment additional,：,港口附加费,port additional,：,变更目的港附加费：,货币贬值附加费：,绕航附加费：,51,海运船舶的经营方式班轮,班轮运价表的结构,说明及规定,商品表,单项费率,等级费率,航线费率表,附加费率表,冷藏货或活牲畜费率表,52,班轮运费的计算,先根据货物的英文名称在货物分级表中查出该货物属于什么等级和按什么计费标准,根据货物等级和计费标准，在航线费率表中查出货物的基本运费费率,查出货物本身所经航线和港口的有关附加费,货物的基本费率和附加费率之和是货物每一运费吨的单价,以该货物的计费重量吨或尺码吨乘以单价，即得出运费总量。,53,liner ship business,ship charter,demise charter,marine transportation business,voyage charter,time charter,characteristics and functions,obligations of consignment,liner consortia,characteristics of ship leasing,ways of ship chartering,charter party,54,Railway is capable of attaining relatively