國(guó)際貿(mào)易的英語(yǔ)文章

　　隨著改革開放，國(guó)際貿(mào)易專業(yè)迅速發(fā)展，在一定程度上滿足了社會(huì)發(fā)展的需要。下面是學(xué)習(xí)啦小編帶來(lái)的國(guó)際貿(mào)易的英語(yǔ)文章，歡迎閱讀!

　　國(guó)際貿(mào)易的英語(yǔ)文章1

　　SUPERB AIM (HONG KONG) LTD.

　　WESTERN DISTRICT BILLS CENTER

　　128 BONHAM STRAND E. H.K

　　I.C.ISAACS & CO.,LTD.

　　3840 BANK STREET,

　　BALTIMORE, MARYLAND 21224,

　　U.S.A.

　　Dear Smith,

　　thWe are very pleased to receive your inquiry of May 15 and enclose our illustrated catalogue and price

　　list giving the details you ask for. Also by separate post we are sending you some samples and feel confident that when you have examined them you will agree that the goods are both excellent in quality and reasonable in price.

　　On regular purchase in quantities of not less than 300 dozen of individual items we would allow you a discount of 2%. As to the payment terms, we do business on the basis of L/C.

　　We invite your attention to our other products, details of which you will find in the catalogue, and look forward to receiving your first order.

　　Your sincerely

　　SUPERB AIM (HONG KONG) LTD.

　　thWe thank you for your enquiry of September 10 and enclose our quotation for wall paper.

　　1. We have made a good selection of patterns and sent them to you today by separate post.

　　2. Their fine quality, attractive designs and the reasonable prices at which we offer them will convince

　　you that these materials are really of good value.

　　3. There is a heavy demand for our supplies from house furnishers in various districts and regions, which

　　we are finding difficult to meet, but provided that we receive your order within the next ten days, we will make you a firm offer for delivery by the middle of December at the prices quoted.

　　4. On orders for one hundred rolls or more we allow a special discount of 2%.

　　5. We require payment by L/C to reach us one month before the time of shipment.

　　6. We look forward to receiving your order.

　　1.

　　We should like to invite your Corporation to attend the 1997 International Fair which will be held from April 29 to May 4 at the above address. Full details on the Fair will be sent in a week. We look forward to hearing from you soon, and hope that you will be able to attend.

　　2.

　　Thank you for your letter informing us of Mr. Green’s visit during June 2-7. Unfortunately, Mr. Ed, our manager, is now in Cairo and will not be back until the second half of June. He would, however, be pleased to see Mr. Green any time after his return.

　　We look forward to hearing from you.

　　3.

　　We are much concerned that your sales in recent months have fallen considerably. At first we thought this might be due to a slack market, but on looking into the matter more closely, we find that the general trend of trade during this period has been upwards.

　　It is possible that you are facing difficulties of which we are not aware. If so, we would like to know what we can do to help. We, therefore, look forward to receiving from you a detailed report on the situation and suggestions as to how we may help in restoring our sales to their former level.

　　4.

　　Thank your for your letter of the 16th of this month. We shall be glad to enter into business relations with your company.

　　In compliance with your request, we are sending you, under separate cover, our latest catalogue and price list covering our export range. Payment should be made by irrevocable and confirmed letter of credit. Should you wish to place an order, please telex or fax us.

　　5.

　　Thank you very much for your invitation to attend the 1997 International Fair. As we are going to open a repair shop in your city at that time， we are sorry that we shall not be able to come.

　　We hope to see you on some future occasion.

　　6.

　　We would like to inform you that we act on a sole agency basis for a number of manufacturers. We specialize in finished cotton goods for the Middle Eastern market. Our activities cover all types of household linen. Until now, we have been working with your textiles department and our collaboration has proved to be mutually beneficial.

　　Please refer to them for any information regarding our company. We are very interested in an exclusive arrangement with your factory for the promotion of your products in Bahrain. We look forward to your early reply.

　　7.

　　In reply to your letter of 21st November, We have pleasure in enclosing a detailed quotation for bathroom showers.

　　Besides those advertised in the newspaper, our illustrated catalogue also enclosed shows various types of bathroom fittings and the sizes available. Most types can be supplied from stock. 45-60 days should be allowed for delivery of those marked with an asterisk.

　　Building contractors in Hong Kong and Taiwan have found our equipment easy to install and attractive in appearance. Naturally all parts are replaceable, and our quotation includes prices of spare parts. We can allow a 2% discount on all orders of US,000 in value, and a 3%on orders exceeding US,000.

　　Any orders you place with us will be processed promptly.

　　8.

　　I am a senior at the Department of Computer Science，Southeast University，expecting to graduate in July this year.I am writing to inquire about the possibility of being enrolled in your university as a graduate student of September，1994.

　　In the past three years，I have majored in Computer Science.Presently，I am doing my graduation project.Enclosed is the transcript of all the subjects which I have so far completed at my university.I received an excellent score in the College English Test Band-Six(CET-6)sponsored by the Educational Commission of China and therefore my knowledge of English is adequate for me to continue my studies in the U.S.A.

　　Please send me information on admission to your university.As I have no relatives in the U.S.A.，I would also like to know about the procedures for applying for financial aid.

　　Thank you very much.I look forward to hearing from you soon.

　　9.

　　Thank you for your letter of March 20 inviting our corporation to participate in the 1997 International Fair. We are very pleased to accept and will plan to display our electrical appliances as we did in previous years.

　　Mr. Li will be in your city from April 2 to 7 to make specific arrangements and would very much appreciate your assistance.

　　10.

　　Thank you for your fax of 17 January. We are extremely sorry to learn that an error was made in carton 13 of the above order.

　　The missing 9,000 ball pens were sent this morning by Cathay Airways and the documents have already been forwarded you.

　　We greatly regret the inconvenience caused by this and the previous two errors and offer ore sincere apologies. We can assure you that every effect will be made to ensure that similar errors do not occur again.

　　11.

　　We thank you for your fax of September 27, together with your orders G.697 and G.698. G.697 has been added to your Christmas order and G.698 is being made ready for immediate dispatch. We regret that we are still unable to supply "Luxury" champagne glasses, but we are sending you "Bliss", the alternative marked on your order.

　　We were very gratified to learn of the success you are having with our glassware , and we shall be pleased to discuss your request for more favorable terms. When our representative, Mr. Zhao, calls on you in the new year, he will make you an offer which we feel sure will meet with your approval.

　　We send you our warmest congratulations on your increased business with us and look forward to further increases to our mutual benefit.

　　12.

　　This is to confirm your telex of 16 January 2004， asking us to make you firm offers for rice and soybeans CFR Singapore.

　　We telexed you this morning offering you 300 metric tons of polished rice at A

　　隨著改革開放，國(guó)際貿(mào)易專業(yè)迅速發(fā)展，在一定程度上滿足了社會(huì)發(fā)展的需要。下面是學(xué)習(xí)啦小編帶來(lái)的國(guó)際貿(mào)易的英語(yǔ)文章，歡迎閱讀!

　　國(guó)際貿(mào)易的英語(yǔ)文章1

　　SUPERB AIM (HONG KONG) LTD.

　　WESTERN DISTRICT BILLS CENTER

　　128 BONHAM STRAND E. H.K

　　I.C.ISAACS & CO.,LTD.

　　3840 BANK STREET,

　　BALTIMORE, MARYLAND 21224,

　　U.S.A.

　　Dear Smith,

　　thWe are very pleased to receive your inquiry of May 15 and enclose our illustrated catalogue and price

　　list giving the details you ask for. Also by separate post we are sending you some samples and feel confident that when you have examined them you will agree that the goods are both excellent in quality and reasonable in price.

　　On regular purchase in quantities of not less than 300 dozen of individual items we would allow you a discount of 2%. As to the payment terms, we do business on the basis of L/C.

　　We invite your attention to our other products, details of which you will find in the catalogue, and look forward to receiving your first order.

　　Your sincerely

　　SUPERB AIM (HONG KONG) LTD.

　　thWe thank you for your enquiry of September 10 and enclose our quotation for wall paper.

　　1. We have made a good selection of patterns and sent them to you today by separate post.

　　2. Their fine quality, attractive designs and the reasonable prices at which we offer them will convince

　　you that these materials are really of good value.

　　3. There is a heavy demand for our supplies from house furnishers in various districts and regions, which

　　we are finding difficult to meet, but provided that we receive your order within the next ten days, we will make you a firm offer for delivery by the middle of December at the prices quoted.

　　4. On orders for one hundred rolls or more we allow a special discount of 2%.

　　5. We require payment by L/C to reach us one month before the time of shipment.

　　6. We look forward to receiving your order.

　　1.

　　We should like to invite your Corporation to attend the 1997 International Fair which will be held from April 29 to May 4 at the above address. Full details on the Fair will be sent in a week. We look forward to hearing from you soon, and hope that you will be able to attend.

　　2.

　　Thank you for your letter informing us of Mr. Green’s visit during June 2-7. Unfortunately, Mr. Ed, our manager, is now in Cairo and will not be back until the second half of June. He would, however, be pleased to see Mr. Green any time after his return.

　　We look forward to hearing from you.

　　3.

　　We are much concerned that your sales in recent months have fallen considerably. At first we thought this might be due to a slack market, but on looking into the matter more closely, we find that the general trend of trade during this period has been upwards.

　　It is possible that you are facing difficulties of which we are not aware. If so, we would like to know what we can do to help. We, therefore, look forward to receiving from you a detailed report on the situation and suggestions as to how we may help in restoring our sales to their former level.

　　4.

　　Thank your for your letter of the 16th of this month. We shall be glad to enter into business relations with your company.

　　In compliance with your request, we are sending you, under separate cover, our latest catalogue and price list covering our export range. Payment should be made by irrevocable and confirmed letter of credit. Should you wish to place an order, please telex or fax us.

　　5.

　　Thank you very much for your invitation to attend the 1997 International Fair. As we are going to open a repair shop in your city at that time， we are sorry that we shall not be able to come.

　　We hope to see you on some future occasion.

　　6.

　　We would like to inform you that we act on a sole agency basis for a number of manufacturers. We specialize in finished cotton goods for the Middle Eastern market. Our activities cover all types of household linen. Until now, we have been working with your textiles department and our collaboration has proved to be mutually beneficial.

　　Please refer to them for any information regarding our company. We are very interested in an exclusive arrangement with your factory for the promotion of your products in Bahrain. We look forward to your early reply.

　　7.

　　In reply to your letter of 21st November, We have pleasure in enclosing a detailed quotation for bathroom showers.

　　Besides those advertised in the newspaper, our illustrated catalogue also enclosed shows various types of bathroom fittings and the sizes available. Most types can be supplied from stock. 45-60 days should be allowed for delivery of those marked with an asterisk.

　　Building contractors in Hong Kong and Taiwan have found our equipment easy to install and attractive in appearance. Naturally all parts are replaceable, and our quotation includes prices of spare parts. We can allow a 2% discount on all orders of US$6,000 in value, and a 3%on orders exceeding US$20,000.

　　Any orders you place with us will be processed promptly.

　　8.

　　I am a senior at the Department of Computer Science，Southeast University，expecting to graduate in July this year.I am writing to inquire about the possibility of being enrolled in your university as a graduate student of September，1994.

　　In the past three years，I have majored in Computer Science.Presently，I am doing my graduation project.Enclosed is the transcript of all the subjects which I have so far completed at my university.I received an excellent score in the College English Test Band-Six(CET-6)sponsored by the Educational Commission of China and therefore my knowledge of English is adequate for me to continue my studies in the U.S.A.

　　Please send me information on admission to your university.As I have no relatives in the U.S.A.，I would also like to know about the procedures for applying for financial aid.

　　Thank you very much.I look forward to hearing from you soon.

　　9.

　　Thank you for your letter of March 20 inviting our corporation to participate in the 1997 International Fair. We are very pleased to accept and will plan to display our electrical appliances as we did in previous years.

　　Mr. Li will be in your city from April 2 to 7 to make specific arrangements and would very much appreciate your assistance.

　　10.

　　Thank you for your fax of 17 January. We are extremely sorry to learn that an error was made in carton 13 of the above order.

　　The missing 9,000 ball pens were sent this morning by Cathay Airways and the documents have already been forwarded you.

　　We greatly regret the inconvenience caused by this and the previous two errors and offer ore sincere apologies. We can assure you that every effect will be made to ensure that similar errors do not occur again.

　　11.

　　We thank you for your fax of September 27, together with your orders G.697 and G.698. G.697 has been added to your Christmas order and G.698 is being made ready for immediate dispatch. We regret that we are still unable to supply "Luxury" champagne glasses, but we are sending you "Bliss", the alternative marked on your order.

　　We were very gratified to learn of the success you are having with our glassware , and we shall be pleased to discuss your request for more favorable terms. When our representative, Mr. Zhao, calls on you in the new year, he will make you an offer which we feel sure will meet with your approval.

　　We send you our warmest congratulations on your increased business with us and look forward to further increases to our mutual benefit.

　　12.

　　This is to confirm your telex of 16 January 2004， asking us to make you firm offers for rice and soybeans CFR Singapore.

　　We telexed you this morning offering you 300 metric tons of polished rice at A$2，400 per metric ton, CFR Singapore，for shipment during March/April 2004. This offer is firm，subject to the receipt of your reply before 10 February 2004.

　　Please note that we have quoted our most favorable price and are unable to entertain any counter offer. With regard to soybeans， we advise you that the few lots we have at present are under offer elsewhere. If， however， you were to make us a suitable offer， there is a possibility of our supplying them. As you know， of late， it has been a heavy demand for these commodities and this has resulted in increased prices. You may，however，take advantage of the strengthening market if you send an immediate reply.

　　計(jì)算題

　　1. 中國(guó)大連糧油進(jìn)出口公司對(duì)英出口罐頭一萬(wàn)箱，每箱體積49cm*32cm*19cm。經(jīng)香港裝船。大連至香港由中遠(yuǎn)公司運(yùn)

　　輸，基本運(yùn)費(fèi)為22元人民幣，各種附加費(fèi)17%，中轉(zhuǎn)費(fèi)每立方米40港元;香港至英國(guó)由國(guó)外運(yùn)輸公司裝運(yùn)，基本運(yùn)費(fèi)為23.7HKD，附加費(fèi)為13%。

　　計(jì)算總運(yùn)費(fèi)為多少人民幣?(設(shè)1HKD=1.2CNY)

　　總體積：297.92立方米

　　F1=297.92*22*(1+17%)=7668.46RMB

　　中轉(zhuǎn)費(fèi)=297.92*40*1.2=14300.16RMB

　　F2=297.92*23.7*(1+13%)*1.2=9574.31RMB

　　一批出口貨CFRC2%價(jià)為20 000美元，現(xiàn)客戶按CIF價(jià)加10%投保海運(yùn)一切險(xiǎn)，設(shè)保險(xiǎn)費(fèi)率為0.9%，我方應(yīng)向客戶補(bǔ)收多少保險(xiǎn)費(fèi)?并求這批貨的保險(xiǎn)金額。

　　2. 我國(guó)某出口公司對(duì)非洲某客戶供應(yīng)某商品價(jià)格以CIF 1500 USD per M/T發(fā)盤，按發(fā)票金額110%投保一切險(xiǎn)和戰(zhàn)爭(zhēng)險(xiǎn)，

　　現(xiàn)對(duì)方要求改報(bào)FOB價(jià)，經(jīng)查海洋運(yùn)輸費(fèi)為50 USD per M/T，一切險(xiǎn)的保險(xiǎn)費(fèi)率為0.5%，戰(zhàn)爭(zhēng)險(xiǎn)的保險(xiǎn)費(fèi)率為0.3%。計(jì)算在維持出口凈收入不變的情況下，F(xiàn)OB價(jià)應(yīng)為多少美元?

　　FOB=1500-50-1500*110%*0.8%

　　某公司出口某商品1000公噸，紙箱裝，每箱凈重25千克，該批商品的總重量1216公噸，每箱尺碼40cm*25cm*25cm。該批貨出口外銷價(jià)為每公噸3000美元CIF**港?，F(xiàn)客戶要求改報(bào)FOBC3%上海價(jià)。查原報(bào)價(jià)的保險(xiǎn)金額按CIF價(jià)另加10%計(jì)算，保險(xiǎn)險(xiǎn)別為一切險(xiǎn)和戰(zhàn)爭(zhēng)險(xiǎn)，其費(fèi)率為1%和0.03%。海運(yùn)運(yùn)費(fèi)按W/M，每運(yùn)費(fèi)噸基本運(yùn)費(fèi)100美元，加港口附加費(fèi)10%，直航附加費(fèi)10%。求該商品FOBC3%上海價(jià)。

　　W:1216M/T

　　M:每箱體積：0.025m³

　　箱數(shù)：40000箱

　　總體積：1000m³

　　因?yàn)閃大于M的數(shù)值，因此按W計(jì)算

　　F=1216*100*(1+10%+10%)=145920美元

　　I=3000*110%*(1+1%+0.03%)=33.99美元

　　FOB=3000-148.92-33.99=2820.09美元

　　FOB=FOBC3%*(1-3%)

　　2820.09/97%=2907.31美元

　　我國(guó)某進(jìn)出口公司與英國(guó)ABC公司達(dá)成一筆出口交易，出口8000件某電子元件，其中A型號(hào)共4000件，單價(jià)3.5美元/件CIF倫敦，B型號(hào)共4000件，單價(jià)4.0美元/件CIF倫敦。其他條件如下：

　　1) 國(guó)內(nèi)購(gòu)貨價(jià)(含17%增值稅)：A型號(hào)16.00人民幣元/件;B型號(hào)20.00人民幣元/件

　　2) 包裝：10件/箱;每箱凈重24千克，皮重6千克 尺碼：75*30*30 m³

　　3) 保險(xiǎn)費(fèi)率：一切險(xiǎn)：0.8% 戰(zhàn)爭(zhēng)險(xiǎn)0.3%

　　4) 辦公費(fèi)：按外匯凈收入中每1美元扣0.3人民幣計(jì)算

　　5) 出口退稅率：13%

　　6) 匯率：100歐元=978.97~986.84人民幣元，100美元= 82.12歐元(中間價(jià))

　　7) 開證通知費(fèi)：200人民幣元

　　8) 議付費(fèi)率：0.125%

　　9) 拖車費(fèi)、報(bào)關(guān)費(fèi)、碼頭費(fèi)合計(jì)：2500人民幣元

　　10) 運(yùn)費(fèi)W/M為每計(jì)費(fèi)噸160美元

　　請(qǐng)根據(jù)以上條件，核算：

　　1) 出口商品換匯成本

　　2) 出口商品盈虧率

　　3) 若買方要求價(jià)格改報(bào)FOBC3%，應(yīng)報(bào)價(jià)多少?

　　上海新龍貿(mào)易有限公司與ABC公司達(dá)成一筆出口交易，出口4680雙運(yùn)動(dòng)鞋，22.5美元/雙 CFR某港。國(guó)內(nèi)購(gòu)貨價(jià)(含17%增值稅)為120人民幣/雙。包裝為12雙/箱，每箱凈重為20千克，毛重25千克，尺碼為90cm*50cm*35cm。保險(xiǎn)費(fèi)率為0.5%。運(yùn)費(fèi)以W/M計(jì)算，基本費(fèi)率為每運(yùn)費(fèi)噸70美元，并收取5%的燃油附加費(fèi)，3%的直航費(fèi)。辦公費(fèi)按外匯凈收入中每1美元扣0.3人民幣計(jì)算。出口退稅率為15%。開證通知費(fèi)為200人民幣元，銀行議付費(fèi)率為0.125%，拖車費(fèi)、報(bào)關(guān)費(fèi)、碼頭費(fèi)共2000人民幣元。(若1美元= 7.25人民幣元)

　　求1、出口總成本、出口商品換匯成本，出口商品盈虧額，出口商品盈虧率。

　　2、若買方要求將價(jià)格改報(bào)為CIFC5%東京，應(yīng)如何報(bào)價(jià)?

　　3、若上海新龍公司希望獲得的純利潤(rùn)占銷售金額的三成，CFR報(bào)價(jià)應(yīng)為多少?

　　1. 我某出口公司出口某貨物，成交價(jià)格為CIF紐約USD1 000 (折合人民幣8 500元)，已知運(yùn)費(fèi)折合為1500元人

　　民幣，保險(xiǎn)費(fèi)為50元人民幣，出口稅率為15%，求應(yīng)征關(guān)稅稅額。

　　FOB= 8500- 1500-50=6950CNY

　　(6950-關(guān)稅)*15%=關(guān)稅=906.52CNY

　　2. 某進(jìn)出口公司從美國(guó)進(jìn)口硫酸鎂5000公噸，進(jìn)口FOB舊金山總價(jià)為USD 32 500，海運(yùn)費(fèi)每公噸USD 10，保險(xiǎn)費(fèi)

　　率3%，適用匯率為USD 100=CNY 810。硫酸鎂關(guān)稅稅率為5.5%，求應(yīng)納關(guān)稅稅額。

　　CIF=(FOB+F)/1-110%*3%=85315.408 USD

　　計(jì)稅價(jià)格=CIF+進(jìn)口關(guān)稅+消費(fèi)稅

　　消費(fèi)稅=計(jì)稅價(jià)格*消費(fèi)稅率=(CIF+進(jìn)口關(guān)稅+消費(fèi)稅)*消費(fèi)稅率

　　上海某公司出口一批商品到我國(guó)香港，報(bào)價(jià)每打60美元CIF香港，若該批商品的運(yùn)費(fèi)是CIF價(jià)的2%，保險(xiǎn)費(fèi)是CIF價(jià)的1%，現(xiàn)外商要求將價(jià)格改為FOBC3%。

　　1) FOBC3%應(yīng)報(bào)價(jià)多少?

　　2) 若賣方國(guó)內(nèi)進(jìn)貨價(jià)為每打380元人民幣，出口前的費(fèi)用和稅金合計(jì)為15元人民幣/打，該批商品的出口銷售

　　換匯成本和盈虧率各是多少?(外匯牌價(jià)為USD 100=CNY 827.36 ~ CNY 827.68)

　　某公司出口200公噸大米316.6歐元/公噸FOBC3%上海，國(guó)內(nèi)購(gòu)貨價(jià)(含9%增值稅)2800元人民幣/公噸，包裝：100千克/麻袋;保險(xiǎn)費(fèi)率：平安險(xiǎn)：0.5%，戰(zhàn)爭(zhēng)險(xiǎn)：0.35%，大米保險(xiǎn)附加費(fèi)：0.35%;辦公費(fèi)：按外匯凈收入中每1美元扣0.15元人民幣計(jì)算;出口退稅率：7%;開證通知費(fèi)：200元人民幣;議付費(fèi)率：0.125%;拖車費(fèi)、報(bào)關(guān)費(fèi)、碼頭費(fèi)合計(jì)：20000元人民幣，運(yùn)費(fèi)：每運(yùn)費(fèi)噸80美元。匯率：100歐元=978.97~986.84元人民幣，100美元=82.12歐元(中間價(jià))。 求：出口商品換回成本;盈虧率;改報(bào)CIFC5%報(bào)價(jià)?

　　國(guó)際貿(mào)易的英語(yǔ)文章2

　　國(guó)際貿(mào)易英語(yǔ)詞匯

　　貿(mào)易價(jià)格術(shù)語(yǔ)

　　trade term / price term 價(jià)格術(shù)語(yǔ)

　　world / international market price 國(guó)際市場(chǎng)價(jià)格

　　FOB (free on board) 離岸價(jià)

　　C&F (cost and freight) 成本加運(yùn)費(fèi)價(jià)

　　CIF (cost, insurance and freight) 到岸價(jià)

　　freight 運(yùn)費(fèi)

　　wharfage 碼頭費(fèi)

　　landing charges 卸貨費(fèi)

　　customs duty 關(guān)稅

　　port dues 港口稅

　　import surcharge 進(jìn)口附加稅

　　import variable duties 進(jìn)口差價(jià)稅

　　commission 傭金

　　return commission 回傭，回扣

　　price including commission 含傭價(jià)

　　net price 凈價(jià)

　　wholesale price 批發(fā)價(jià)

　　discount / allowance 折扣

　　retail price 零售價(jià)

　　spot price 現(xiàn)貨價(jià)格

　　current price 現(xiàn)行價(jià)格 / 時(shí)價(jià)

　　indicative price 參考價(jià)格

　　customs valuation 海關(guān)估價(jià)

　　price list 價(jià)目表

　　total value 總值

　　貿(mào)易保險(xiǎn)術(shù)語(yǔ)

　　All Risks 一切險(xiǎn)

　　F.P.A. (Free from Particular Average) 平安險(xiǎn)

　　W.A. / W.P.A (With Average or With Particular Average) 水漬險(xiǎn)

　　War Risk 戰(zhàn)爭(zhēng)險(xiǎn)

　　F.W.R.D. (Fresh Water Rain Damage) 淡水雨淋險(xiǎn)

　　Risk of Intermixture and Contamination 混雜、玷污險(xiǎn)

　　Risk of Leakage 滲漏險(xiǎn)

　　Risk of Odor 串味險(xiǎn)

　　Risk of Rust 銹蝕險(xiǎn)

　　Shortage Risk 短缺險(xiǎn)

　　T.P.N.D. ( Theft, Pilferage & Non-delivery) 偷竊提貨不著險(xiǎn)

　　Strikes Risk 罷工險(xiǎn)

　　貿(mào)易機(jī)構(gòu)詞匯

　　WTO (World Trade Organization) 世界貿(mào)易組織

　　IMF (International Monetary Fund) 國(guó)際貨幣基金組織

　　CTG (Council for Trade in Goods) 貨幣貿(mào)易理事會(huì)

　　EFTA (European Free Trade Association) 歐洲自由貿(mào)易聯(lián)盟

　　AFTA (ASEAN Free Trade Area) 東盟自由貿(mào)易區(qū)

　　JCCT (China-US Joint Commission on Commerce and Trade) 中美商貿(mào)聯(lián)委會(huì)

　　NAFTA (North American Free Trade Area) 北美自由貿(mào)易區(qū)

　　UNCTAD (United Nations Conference on Trade and Development) 聯(lián)合國(guó)貿(mào)易與發(fā)展會(huì)議

　　GATT (General Agreement on Tariffs and Trade) 關(guān)貿(mào)總協(xié)定貿(mào)易方式詞匯

　　stocks 存貨，庫(kù)存量

　　cash sale 現(xiàn)貨

　　purchase 購(gòu)買，進(jìn)貨

　　bulk sale 整批銷售，躉售

　　distribution channels 銷售渠道

　　wholesale 批發(fā)

　　retail trade 零售業(yè)

　　hire-purchase 分期付款購(gòu)買

　　fluctuate in line with market conditions 隨行就市

　　unfair competition 不合理競(jìng)爭(zhēng)

　　dumping 商品傾銷

　　dumping profit margin 傾銷差價(jià)，傾銷幅度

　　antidumping 反傾銷

　　customs bond 海關(guān)擔(dān)保

　　chain debts 三角債

　　freight forwarder 貨運(yùn)代理

　　trade consultation 貿(mào)易磋商

　　mediation of dispute 商業(yè)糾紛調(diào)解

　　partial shipment 分批裝運(yùn)

　　restraint of trade 貿(mào)易管制

　　RTA (Regional Trade Arrangements) 區(qū)域貿(mào)易安排

　　favorable balance of trade 貿(mào)易順差

　　unfavorable balance of trade 貿(mào)易逆差

　　special preferences 優(yōu)惠關(guān)稅

　　bonded warehouse 保稅倉(cāng)庫(kù)

　　transit trade 轉(zhuǎn)口貿(mào)易

　　tariff barrier 關(guān)稅壁壘

　　tax rebate 出口退稅

　　TBT (Technical Barriers to Trade) 技術(shù)性貿(mào)易壁壘

　　cash sale 現(xiàn)貨

　　purchase 購(gòu)買，進(jìn)貨

　　bulk sale 整批銷售，躉售

　　distribution channels 銷售渠道

　　wholesale 批發(fā)

　　retail trade 零售業(yè)

　　hire-purchase 分期付款購(gòu)買

　　fluctuate in line with market conditions 隨行就市

　　unfair competition 不合理競(jìng)爭(zhēng)

　　dumping 商品傾銷

　　dumping profit margin 傾銷差價(jià)，傾銷幅度

　　antidumping 反傾銷

　　customs bond 海關(guān)擔(dān)保

　　chain debts 三角債

　　freight forwarder 貨運(yùn)代理

　　trade consultation 貿(mào)易磋商

　　mediation of dispute 商業(yè)糾紛調(diào)解

　　partial shipment 分批裝運(yùn)

　　restraint of trade 貿(mào)易管制

　　RTA (Regional Trade Arrangements) 區(qū)域貿(mào)易安排

　　favorable balance of trade 貿(mào)易順差

　　unfavorable balance of trade 貿(mào)易逆差

　　special preferences 優(yōu)惠關(guān)稅

　　bonded warehouse 保稅倉(cāng)庫(kù)

　　transit trade 轉(zhuǎn)口貿(mào)易

　　tariff barrier 關(guān)稅壁壘

　　tax rebate 出口退稅

　　TBT (Technical Barriers to Trade) 技術(shù)性貿(mào)易壁壘

　　commerce, trade, trading 貿(mào)易

　　inland trade, home trade, domestic trade 國(guó)內(nèi)貿(mào)易

　　international trade 國(guó)際貿(mào)易

　　foreign trade, external trade 對(duì)外貿(mào)易，外貿(mào)

　　import, importation 進(jìn)口

　　importer 進(jìn)口商

　　export, exportation 出口

　　exporter 出口商

　　import licence 進(jìn)口許口證

　　export licence 出口許口證

　　commercial transaction 買賣，交易

　　inquiry 詢盤

　　delivery 交貨

　　order 訂貨

　　make a complete entry 正式/完整申報(bào)

　　bad account 壞帳

　　Bill of Lading 提單

　　marine bills of lading 海運(yùn)提單

　　shipping order 托運(yùn)單

　　blank endorsed 空白背書

　　endorsed 背書

　　cargo receipt 承運(yùn)貨物收據(jù)

　　condemned goods 有問(wèn)題的貨物

　　catalogue 商品目錄

　　customs liquidation 清關(guān)

　　customs clearance 結(jié)關(guān)

　　commerce, trade, trading 貿(mào)易

　　inland trade, home trade, domestic trade 國(guó)內(nèi)貿(mào)易

　　international trade 國(guó)際貿(mào)易

　　foreign trade, external trade 對(duì)外貿(mào)易，外貿(mào)

　　import, importation 進(jìn)口

　　importer 進(jìn)口商

　　export, exportation 出口

　　exporter 出口商

　　import licence 進(jìn)口許口證

　　export licence 出口許口證

　　commercial transaction 買賣，交易

　　inquiry 詢盤

　　delivery 交貨

　　order 訂貨

　　make a complete entry 正式/完整申報(bào)

　　bad account 壞帳

　　Bill of Lading 提單

　　marine bills of lading 海運(yùn)提單

　　shipping order 托運(yùn)單

　　blank endorsed 空白背書

　　endorsed 背書

　　cargo receipt 承運(yùn)貨物收據(jù)

　　condemned goods 有問(wèn)題的貨物

　　catalogue 商品目錄

　　customs liquidation 清關(guān)

　　customs clearance 結(jié)關(guān)

　　trade partner 貿(mào)易伙伴

　　manufacturer 制造商，制造廠

　　middleman 中間商，經(jīng)紀(jì)人

　　dealer 經(jīng)銷商

　　wholesaler 批發(fā)商

　　retailer, tradesman 零售商

　　merchant 商人，批發(fā)商，零售商

　　concessionaire, licensed dealer 受讓人，特許權(quán)獲得者

　　consumer 消費(fèi)者，用戶

　　client, customer 顧客，客戶

　　buyer 買主，買方

　　carrier 承運(yùn)人

　　consignee 收貨人

，400 per metric ton, CFR Singapore，for shipment during March/April 2004. This offer is firm，subject to the receipt of your reply before 10 February 2004.

　　Please note that we have quoted our most favorable price and are unable to entertain any counter offer. With regard to soybeans， we advise you that the few lots we have at present are under offer elsewhere. If， however， you were to make us a suitable offer， there is a possibility of our supplying them. As you know， of late， it has been a heavy demand for these commodities and this has resulted in increased prices. You may，however，take advantage of the strengthening market if you send an immediate reply.

　　計(jì)算題

　　1. 中國(guó)大連糧油進(jìn)出口公司對(duì)英出口罐頭一萬(wàn)箱，每箱體積49cm*32cm*19cm。經(jīng)香港裝船。大連至香港由中遠(yuǎn)公司運(yùn)

　　輸，基本運(yùn)費(fèi)為22元人民幣，各種附加費(fèi)17%，中轉(zhuǎn)費(fèi)每立方米40港元;香港至英國(guó)由國(guó)外運(yùn)輸公司裝運(yùn)，基本運(yùn)費(fèi)為23.7HKD，附加費(fèi)為13%。

　　計(jì)算總運(yùn)費(fèi)為多少人民幣?(設(shè)1HKD=1.2CNY)

　　總體積：297.92立方米

　　F1=297.92*22*(1+17%)=7668.46RMB

　　中轉(zhuǎn)費(fèi)=297.92*40*1.2=14300.16RMB

　　F2=297.92*23.7*(1+13%)*1.2=9574.31RMB

　　一批出口貨CFRC2%價(jià)為20 000美元，現(xiàn)客戶按CIF價(jià)加10%投保海運(yùn)一切險(xiǎn)，設(shè)保險(xiǎn)費(fèi)率為0.9%，我方應(yīng)向客戶補(bǔ)收多少保險(xiǎn)費(fèi)?并求這批貨的保險(xiǎn)金額。

　　2. 我國(guó)某出口公司對(duì)非洲某客戶供應(yīng)某商品價(jià)格以CIF 1500 USD per M/T發(fā)盤，按發(fā)票金額110%投保一切險(xiǎn)和戰(zhàn)爭(zhēng)險(xiǎn)，

　　現(xiàn)對(duì)方要求改報(bào)FOB價(jià)，經(jīng)查海洋運(yùn)輸費(fèi)為50 USD per M/T，一切險(xiǎn)的保險(xiǎn)費(fèi)率為0.5%，戰(zhàn)爭(zhēng)險(xiǎn)的保險(xiǎn)費(fèi)率為0.3%。計(jì)算在維持出口凈收入不變的情況下，F(xiàn)OB價(jià)應(yīng)為多少美元?

　　FOB=1500-50-1500*110%*0.8%

　　某公司出口某商品1000公噸，紙箱裝，每箱凈重25千克，該批商品的總重量1216公噸，每箱尺碼40cm*25cm*25cm。該批貨出口外銷價(jià)為每公噸3000美元CIF**港?，F(xiàn)客戶要求改報(bào)FOBC3%上海價(jià)。查原報(bào)價(jià)的保險(xiǎn)金額按CIF價(jià)另加10%計(jì)算，保險(xiǎn)險(xiǎn)別為一切險(xiǎn)和戰(zhàn)爭(zhēng)險(xiǎn)，其費(fèi)率為1%和0.03%。海運(yùn)運(yùn)費(fèi)按W/M，每運(yùn)費(fèi)噸基本運(yùn)費(fèi)100美元，加港口附加費(fèi)10%，直航附加費(fèi)10%。求該商品FOBC3%上海價(jià)。

　　W:1216M/T

　　M:每箱體積：0.025m³

　　箱數(shù)：40000箱

　　總體積：1000m³

　　因?yàn)閃大于M的數(shù)值，因此按W計(jì)算

　　F=1216*100*(1+10%+10%)=145920美元

　　I=3000*110%*(1+1%+0.03%)=33.99美元

　　FOB=3000-148.92-33.99=2820.09美元

　　FOB=FOBC3%*(1-3%)

　　2820.09/97%=2907.31美元

　　我國(guó)某進(jìn)出口公司與英國(guó)ABC公司達(dá)成一筆出口交易，出口8000件某電子元件，其中A型號(hào)共4000件，單價(jià)3.5美元/件CIF倫敦，B型號(hào)共4000件，單價(jià)4.0美元/件CIF倫敦。其他條件如下：

　　1) 國(guó)內(nèi)購(gòu)貨價(jià)(含17%增值稅)：A型號(hào)16.00人民幣元/件;B型號(hào)20.00人民幣元/件

　　2) 包裝：10件/箱;每箱凈重24千克，皮重6千克 尺碼：75*30*30 m³

　　3) 保險(xiǎn)費(fèi)率：一切險(xiǎn)：0.8% 戰(zhàn)爭(zhēng)險(xiǎn)0.3%

　　4) 辦公費(fèi)：按外匯凈收入中每1美元扣0.3人民幣計(jì)算

　　5) 出口退稅率：13%

　　6) 匯率：100歐元=978.97~986.84人民幣元，100美元= 82.12歐元(中間價(jià))

　　7) 開證通知費(fèi)：200人民幣元

　　8) 議付費(fèi)率：0.125%

　　9) 拖車費(fèi)、報(bào)關(guān)費(fèi)、碼頭費(fèi)合計(jì)：2500人民幣元

　　10) 運(yùn)費(fèi)W/M為每計(jì)費(fèi)噸160美元

　　請(qǐng)根據(jù)以上條件，核算：

　　1) 出口商品換匯成本

　　2) 出口商品盈虧率

　　3) 若買方要求價(jià)格改報(bào)FOBC3%，應(yīng)報(bào)價(jià)多少?

　　上海新龍貿(mào)易有限公司與ABC公司達(dá)成一筆出口交易，出口4680雙運(yùn)動(dòng)鞋，22.5美元/雙 CFR某港。國(guó)內(nèi)購(gòu)貨價(jià)(含17%增值稅)為120人民幣/雙。包裝為12雙/箱，每箱凈重為20千克，毛重25千克，尺碼為90cm*50cm*35cm。保險(xiǎn)費(fèi)率為0.5%。運(yùn)費(fèi)以W/M計(jì)算，基本費(fèi)率為每運(yùn)費(fèi)噸70美元，并收取5%的燃油附加費(fèi)，3%的直航費(fèi)。辦公費(fèi)按外匯凈收入中每1美元扣0.3人民幣計(jì)算。出口退稅率為15%。開證通知費(fèi)為200人民幣元，銀行議付費(fèi)率為0.125%，拖車費(fèi)、報(bào)關(guān)費(fèi)、碼頭費(fèi)共2000人民幣元。(若1美元= 7.25人民幣元)

　　求1、出口總成本、出口商品換匯成本，出口商品盈虧額，出口商品盈虧率。

　　2、若買方要求將價(jià)格改報(bào)為CIFC5%東京，應(yīng)如何報(bào)價(jià)?

　　3、若上海新龍公司希望獲得的純利潤(rùn)占銷售金額的三成，CFR報(bào)價(jià)應(yīng)為多少?

　　1. 我某出口公司出口某貨物，成交價(jià)格為CIF紐約USD1 000 (折合人民幣8 500元)，已知運(yùn)費(fèi)折合為1500元人

　　民幣，保險(xiǎn)費(fèi)為50元人民幣，出口稅率為15%，求應(yīng)征關(guān)稅稅額。

　　FOB= 8500- 1500-50=6950CNY

　　(6950-關(guān)稅)*15%=關(guān)稅=906.52CNY

　　2. 某進(jìn)出口公司從美國(guó)進(jìn)口硫酸鎂5000公噸，進(jìn)口FOB舊金山總價(jià)為USD 32 500，海運(yùn)費(fèi)每公噸USD 10，保險(xiǎn)費(fèi)

　　率3%，適用匯率為USD 100=CNY 810。硫酸鎂關(guān)稅稅率為5.5%，求應(yīng)納關(guān)稅稅額。

　　CIF=(FOB+F)/1-110%*3%=85315.408 USD

　　計(jì)稅價(jià)格=CIF+進(jìn)口關(guān)稅+消費(fèi)稅

　　消費(fèi)稅=計(jì)稅價(jià)格*消費(fèi)稅率=(CIF+進(jìn)口關(guān)稅+消費(fèi)稅)*消費(fèi)稅率

　　上海某公司出口一批商品到我國(guó)香港，報(bào)價(jià)每打60美元CIF香港，若該批商品的運(yùn)費(fèi)是CIF價(jià)的2%，保險(xiǎn)費(fèi)是CIF價(jià)的1%，現(xiàn)外商要求將價(jià)格改為FOBC3%。

　　1) FOBC3%應(yīng)報(bào)價(jià)多少?

　　2) 若賣方國(guó)內(nèi)進(jìn)貨價(jià)為每打380元人民幣，出口前的費(fèi)用和稅金合計(jì)為15元人民幣/打，該批商品的出口銷售

　　換匯成本和盈虧率各是多少?(外匯牌價(jià)為USD 100=CNY 827.36 ~ CNY 827.68)

　　某公司出口200公噸大米316.6歐元/公噸FOBC3%上海，國(guó)內(nèi)購(gòu)貨價(jià)(含9%增值稅)2800元人民幣/公噸，包裝：100千克/麻袋;保險(xiǎn)費(fèi)率：平安險(xiǎn)：0.5%，戰(zhàn)爭(zhēng)險(xiǎn)：0.35%，大米保險(xiǎn)附加費(fèi)：0.35%;辦公費(fèi)：按外匯凈收入中每1美元扣0.15元人民幣計(jì)算;出口退稅率：7%;開證通知費(fèi)：200元人民幣;議付費(fèi)率：0.125%;拖車費(fèi)、報(bào)關(guān)費(fèi)、碼頭費(fèi)合計(jì)：20000元人民幣，運(yùn)費(fèi)：每運(yùn)費(fèi)噸80美元。匯率：100歐元=978.97~986.84元人民幣，100美元=82.12歐元(中間價(jià))。 求：出口商品換回成本;盈虧率;改報(bào)CIFC5%報(bào)價(jià)?

　　國(guó)際貿(mào)易的英語(yǔ)文章2

　　國(guó)際貿(mào)易英語(yǔ)詞匯

　　貿(mào)易價(jià)格術(shù)語(yǔ)

　　trade term / price term 價(jià)格術(shù)語(yǔ)

　　world / international market price 國(guó)際市場(chǎng)價(jià)格

　　FOB (free on board) 離岸價(jià)

　　C&F (cost and freight) 成本加運(yùn)費(fèi)價(jià)

　　CIF (cost, insurance and freight) 到岸價(jià)

　　freight 運(yùn)費(fèi)

　　wharfage 碼頭費(fèi)

　　landing charges 卸貨費(fèi)

　　customs duty 關(guān)稅

　　port dues 港口稅

　　import surcharge 進(jìn)口附加稅

　　import variable duties 進(jìn)口差價(jià)稅

　　commission 傭金

　　return commission 回傭，回扣

　　price including commission 含傭價(jià)

　　net price 凈價(jià)

　　wholesale price 批發(fā)價(jià)

　　discount / allowance 折扣

　　retail price 零售價(jià)

　　spot price 現(xiàn)貨價(jià)格

　　current price 現(xiàn)行價(jià)格 / 時(shí)價(jià)

　　indicative price 參考價(jià)格

　　customs valuation 海關(guān)估價(jià)

　　price list 價(jià)目表

　　total value 總值

　　貿(mào)易保險(xiǎn)術(shù)語(yǔ)

　　All Risks 一切險(xiǎn)

　　F.P.A. (Free from Particular Average) 平安險(xiǎn)

　　W.A. / W.P.A (With Average or With Particular Average) 水漬險(xiǎn)

　　War Risk 戰(zhàn)爭(zhēng)險(xiǎn)

　　F.W.R.D. (Fresh Water Rain Damage) 淡水雨淋險(xiǎn)

　　Risk of Intermixture and Contamination 混雜、玷污險(xiǎn)

　　Risk of Leakage 滲漏險(xiǎn)

　　Risk of Odor 串味險(xiǎn)

　　Risk of Rust 銹蝕險(xiǎn)

　　Shortage Risk 短缺險(xiǎn)

　　T.P.N.D. ( Theft, Pilferage & Non-delivery) 偷竊提貨不著險(xiǎn)

　　Strikes Risk 罷工險(xiǎn)

　　貿(mào)易機(jī)構(gòu)詞匯

　　WTO (World Trade Organization) 世界貿(mào)易組織

　　IMF (International Monetary Fund) 國(guó)際貨幣基金組織

　　CTG (Council for Trade in Goods) 貨幣貿(mào)易理事會(huì)

　　EFTA (European Free Trade Association) 歐洲自由貿(mào)易聯(lián)盟

　　AFTA (ASEAN Free Trade Area) 東盟自由貿(mào)易區(qū)

　　JCCT (China-US Joint Commission on Commerce and Trade) 中美商貿(mào)聯(lián)委會(huì)

　　NAFTA (North American Free Trade Area) 北美自由貿(mào)易區(qū)

　　UNCTAD (United Nations Conference on Trade and Development) 聯(lián)合國(guó)貿(mào)易與發(fā)展會(huì)議

　　GATT (General Agreement on Tariffs and Trade) 關(guān)貿(mào)總協(xié)定貿(mào)易方式詞匯

　　stocks 存貨，庫(kù)存量

　　cash sale 現(xiàn)貨

　　purchase 購(gòu)買，進(jìn)貨

　　bulk sale 整批銷售，躉售

　　distribution channels 銷售渠道

　　wholesale 批發(fā)

　　retail trade 零售業(yè)

　　hire-purchase 分期付款購(gòu)買

　　fluctuate in line with market conditions 隨行就市

　　unfair competition 不合理競(jìng)爭(zhēng)

　　dumping 商品傾銷

　　dumping profit margin 傾銷差價(jià)，傾銷幅度

　　antidumping 反傾銷

　　customs bond 海關(guān)擔(dān)保

　　chain debts 三角債

　　freight forwarder 貨運(yùn)代理

　　trade consultation 貿(mào)易磋商

　　mediation of dispute 商業(yè)糾紛調(diào)解

　　partial shipment 分批裝運(yùn)

　　restraint of trade 貿(mào)易管制

　　RTA (Regional Trade Arrangements) 區(qū)域貿(mào)易安排

　　favorable balance of trade 貿(mào)易順差

　　unfavorable balance of trade 貿(mào)易逆差

　　special preferences 優(yōu)惠關(guān)稅

　　bonded warehouse 保稅倉(cāng)庫(kù)

　　transit trade 轉(zhuǎn)口貿(mào)易

　　tariff barrier 關(guān)稅壁壘

　　tax rebate 出口退稅

　　TBT (Technical Barriers to Trade) 技術(shù)性貿(mào)易壁壘

　　cash sale 現(xiàn)貨

　　purchase 購(gòu)買，進(jìn)貨

　　bulk sale 整批銷售，躉售

　　distribution channels 銷售渠道

　　wholesale 批發(fā)

　　retail trade 零售業(yè)

　　hire-purchase 分期付款購(gòu)買

　　fluctuate in line with market conditions 隨行就市

　　unfair competition 不合理競(jìng)爭(zhēng)

　　dumping 商品傾銷

　　dumping profit margin 傾銷差價(jià)，傾銷幅度

　　antidumping 反傾銷

　　customs bond 海關(guān)擔(dān)保

　　chain debts 三角債

　　freight forwarder 貨運(yùn)代理

　　trade consultation 貿(mào)易磋商

　　mediation of dispute 商業(yè)糾紛調(diào)解

　　partial shipment 分批裝運(yùn)

　　restraint of trade 貿(mào)易管制

　　RTA (Regional Trade Arrangements) 區(qū)域貿(mào)易安排

　　favorable balance of trade 貿(mào)易順差

　　unfavorable balance of trade 貿(mào)易逆差

　　special preferences 優(yōu)惠關(guān)稅

　　bonded warehouse 保稅倉(cāng)庫(kù)

　　transit trade 轉(zhuǎn)口貿(mào)易

　　tariff barrier 關(guān)稅壁壘

　　tax rebate 出口退稅

　　TBT (Technical Barriers to Trade) 技術(shù)性貿(mào)易壁壘

　　commerce, trade, trading 貿(mào)易

　　inland trade, home trade, domestic trade 國(guó)內(nèi)貿(mào)易

　　international trade 國(guó)際貿(mào)易

　　foreign trade, external trade 對(duì)外貿(mào)易，外貿(mào)

　　import, importation 進(jìn)口

　　importer 進(jìn)口商

　　export, exportation 出口

　　exporter 出口商

　　import licence 進(jìn)口許口證

　　export licence 出口許口證

　　commercial transaction 買賣，交易

　　inquiry 詢盤

　　delivery 交貨

　　order 訂貨

　　make a complete entry 正式/完整申報(bào)

　　bad account 壞帳

　　Bill of Lading 提單

　　marine bills of lading 海運(yùn)提單

　　shipping order 托運(yùn)單

　　blank endorsed 空白背書

　　endorsed 背書

　　cargo receipt 承運(yùn)貨物收據(jù)

　　condemned goods 有問(wèn)題的貨物

　　catalogue 商品目錄

　　customs liquidation 清關(guān)

　　customs clearance 結(jié)關(guān)

　　commerce, trade, trading 貿(mào)易

　　inland trade, home trade, domestic trade 國(guó)內(nèi)貿(mào)易

　　international trade 國(guó)際貿(mào)易

　　foreign trade, external trade 對(duì)外貿(mào)易，外貿(mào)

　　import, importation 進(jìn)口

　　importer 進(jìn)口商

　　export, exportation 出口

　　exporter 出口商

　　import licence 進(jìn)口許口證

　　export licence 出口許口證

　　commercial transaction 買賣，交易

　　inquiry 詢盤

　　delivery 交貨

　　order 訂貨

　　make a complete entry 正式/完整申報(bào)

　　bad account 壞帳

　　Bill of Lading 提單

　　marine bills of lading 海運(yùn)提單

　　shipping order 托運(yùn)單

　　blank endorsed 空白背書

　　endorsed 背書

　　cargo receipt 承運(yùn)貨物收據(jù)

　　condemned goods 有問(wèn)題的貨物

　　catalogue 商品目錄

　　customs liquidation 清關(guān)

　　customs clearance 結(jié)關(guān)

　　trade partner 貿(mào)易伙伴

　　manufacturer 制造商，制造廠

　　middleman 中間商，經(jīng)紀(jì)人

　　dealer 經(jīng)銷商

　　wholesaler 批發(fā)商

　　retailer, tradesman 零售商

　　merchant 商人，批發(fā)商，零售商

　　concessionaire, licensed dealer 受讓人，特許權(quán)獲得者

　　consumer 消費(fèi)者，用戶

　　client, customer 顧客，客戶

　　buyer 買主，買方

　　carrier 承運(yùn)人

　　consignee 收貨人