《出口价格构成》PPT课件.ppt

Unit Seven Payment,Business Focus,Part I: Major Price Terms Part II: Major Modes of Payment,Part I: Major Price Terms,Price Components of Export 出口价格构成,Cost 成本 Expenses 费用 Domestic Expenses 国内费用 Overseas Expenses 国外费用 Net profit 净利润,Domestic expenses including: 1Processing； 2Packaging； 3Storage； 4Transporting (from the warehouse to the wharf);,5Documentary（inspecting、notarization、consul visa、license, c/o, customs declaration, etc. ); 6Loading（loading, crane, lighter, etc.）； 7Bank documentary； 8Expected wastage； 9Post.,Overseas expenses including: 1Overseas freight（from the loading port to the destination port）； 2Overseas insurance（along the voyage）； 3Commission (if any).,2. Major Price Terms 价格术语,2.1 Group One (by sea) 2.2 Group Two (combined transport) Similarities of and differences between Group One and Group Two 2.3 Group Three (others),2.1 Group One,2.1.1 Terms 术语 FOB (free on board) 离岸价 CFR (cost & freight) 成本加运费 CIF (cost, insurance & freight) 到岸价,2.1.2 Calculating Formulas 计算公式 FOB价 = cost+ domestic expenses + net profit CFR价 =cost+ domestic expenses+ overseas freight+ net profit CIF价= cost+ domestic expenses+ overseas freight+ overseas insurance+ net profit,2.1.3 Conversion Tables 换算表 CFR价= FOB+国外运费 CIF价=（FOB价+国外运费）/（1-投保加成保险费率） FOB价=CFR价国外运费 CIF价= CFR价 /（1-投保加成保险费率） FOB价=CIF价（1-投保加成保险费率）国外运费 CFR价= CIF价（1-投保加成保险费率）,所谓“投保加成”即被保险人一般把货值、运费、保险费以及转售该笔货物的预期利润和费用的总和，作为保险金额，就是不按原来的货值而是以高于原先的货值投保，这样当出现损失时买方还有得到一定的利润 ，一般是按CIF的110%投保，如果加成率过高，就会有骗保的情况产生。这110%即为投保加成，而投保加成率则为10% 。,例如，某公司出口货物对外报价为每公吨2000美元CIF 纽约。该种货物每公吨出口运费为150美元，投保一切险费率为1%，FOB报价应为： FOB价=CIF价（1-投保加成保险费率）国外运费 FOB价2000*（11*110）150 1828（美元）,2.2 Group Two,2.2.1 Terms FCA (free carrier) 货交承运人 CPT (carriage paid to) 运费付至(目的地) CIP (carriage and insurance paid to) 运费、保险付至(目的地),2.2.2 Calculating Formulas FCA价= cost+ domestic expenses+ net profit CPT价=cost+ domestic expenses+ overseas freight+ net profit CIP价=cost+ domestic expenses+ overseas freight+ overseas insurance+ net profit,2.2.3 Conversion Tables CPT价= FCA价+国外运费 CIP价=（FCA价+国外运费）/（1-保险加成保险费率） FCA价=CPT价国外运费 CIP价= CPT价 /（1-保险加成保险费率） FCA价=CIP价（1-保险加成保险费率）国外运费 CPT价= CIP价（1-保险加成保险费率）,FCA、CPT、CIP vs. FOB、CFR、CIF,Similarities: (1)都是象征性交货，相应的买卖合同为装运合同； (2)均由出口方负责出口报关，进口方负责进口报关； (3)买卖双方所承担的运输、保险责任互相对应: 即FCA和FOB一样，由买方办理运输；CPT和CFR一样，由卖方办理运输；而CIP和CIF一样，由卖方承担办理运输和保险的责任。,FCA、CPT、CIP vs. FOB、CFR、CIF,Differences: (1)适合的运输方式不同：FCA、CPT、CIP适合于各种运输方式，而FOB、CFR、ClF只适合于海运和内河运输； (2)风险点不同：FCA、CPT、CIP方式中,买卖双方风险和费用的责任划分以“货交承运人”为界，而FOB、CFR、CIF则以“船舷”为界； (3)装卸费用负担不同：FCA、CPT、CIP由承运人负责装卸，因而不存在需要使用贸易术语变形的问题； (4)运输单据性质不同：海运提单具有物权凭证的性质，而航空运单和铁路运单等，不具有这一性质。 所以，除了风险点不同之外，可以把FCA、CPT、CIP看成是FOB、CFR、CIF方式从海运向各种运输方式的延伸。,2.3 Other terms,2.3.1 Ex works（named place）-工厂交货（指定地） This is the minimum obligation for the seller. 卖方在其所在处所（工厂、工场、仓库等）将货物提供给买方时，即履行了交货义务。除非另有约定，卖方不负责将货物装上买方备妥的车辆，也不负责出口清关。买方负担自卖方所在处所提取货物至目的地所需的一切费用和风险。如买方不能直接或间接地办理出口手续，则不应使用本术语，而应使用FCA术语。,2.3.2 FAS: Free alongside ship（named port of shipment）-船边交货（指定地点） 卖方在指定的装运港将货物交到船边，即完成交货。买方必须承担自那时起货物灭失或损坏的一切风险。FAS术语要求卖方办理出口清关手续。但是，如当事方希望买方办理出口手续，需要在销售合同中明确写明。 该术语仅适用于海运或内河运输。,2.3.3 DAF：Delivered at frontier (named place) 边境交货（指定地点） 当卖方在边境的指定的地点和具体交货点，在毗邻国家海关边界前，将仍处于交货的运输工具上尚未卸下的货物交给买方处置，办妥货物出口清关手续但尚未办理进口清关手续时，即完成交货。“边境”一词可用于任何边境，包括出口国边境。但是，如当事各方面希望卖方负责从交货运输工具上卸货并承担卸货的风险和费用，则应在销售合同中明确写明。此术语可用于陆地边界交货的各种运输方式，当在目的港船上或码头交货时，应DES或DEQ术语。,2.3.4 DES：Delivered ex ship（named port of destination）-目的港船上交货 卖方应将货物运至指定的目的港，在目的港船上交给买方处置，即完成交货。卖方承担在目的港卸货之前的一切费用和风险；买方则承担船上货物交由其处置时起的一切费用和风险，其中包括卸货费和办理货物进口的清关手续。DES术语适用于海运或内河运输或多式联运。,2.3.5 DEQ：Delivered ex quay（duty paid）（named port of destination）-目的港码头交货（关税已付） 卖方在指定的目的港码头将货物交给买方处置，即完成交货。卖方应承担将货物运至指定的目的港并卸至码头的一切风险和费用，但不负责办理进口清关手续。买方负责办理进口清关手续，并支付一切办理海关手续的费用、关税、税款和其他费用；但如果当事人希望卖方负担全部或部分进口时交纳的费用，则应在合同中订明。2000年国际贸易术语解释通则规定，只有当货物经由海运、内河运输或多式联运且在目的港码头卸货时，才能使用DEQ术语。如果当事人希望卖方负担将货物从码头运至港口以内或以外的其他地点（仓库、终点站、运输站等）时，则应使用DDU或DDP术语。,2.3.6 DDU：Delivered duty unpaid（named place of destination）-未完税交货 卖方在指定的目的地将货物交给买方，承担将货物运至指定目的地的一切费用和风险，不从交货的运输工具上将货物卸下，也不办理进口手续，即完成交货义务。买方负责办理进口清关手续，并支付在目的国进口应缴纳的任何“税费”（包括办理海关手续的责任和风险，以及交纳的手续费、关税和其他费用）和因其未能及时办理货物进口清关手续而引起的费用和风险。如果双方希望由卖方办理海关手续并承担由此而发生的费用和风险，以及在进口时应支付的一切费用，则应在合同中订明。DDU术语适用于各种运输方式。,2.3.7 DDP：Delivered duty paid（named place of destination）-完税后交货 This is the maximum obligation for the seller. 指卖方在指定的目的地，将在运输工具上尚未卸下的货物交给买方，承担将货物运至目的地的一切风险和费用，办理进口清关手续，交纳进口“税费”，即完成交货义务。办理进口清关手续时，卖方也可要求买方予以协助，但费用和风险仍由卖方负担。买方应给予卖方一切协助取得进口所需的进口许可证或其他官方证件。如双方当事人希望将进口时所要支付的一些费用（如增值税VAT），从卖方的义务中排除，应在合同中订明。DDP术语适用于所有运输方式。,Specimen Letter 1,We refer to your Contract No. DSG 267 covering Enamelware in the amount of Stg. 3 988.00 and Contract No. BSG 268 covering Basket-ware Stg. 2, 895.00. As both of these contracts are each of a value less than Stg. 4, 000.00, we shall be glad if you will agree to ship the goods to us as before on Cash Against Documents basis. We hope that you will accommodate us in this respect and continue supplying us Enamelware and Basket-ware on the same basis.,Reply to Specimen Letter 1,We are in receipt of your letter of March 8, contents of which have been noted. With regard to Contract Nos. DSG 267 and BSG 268, we agree to D/P payment terms for these contracts. However, we consider it advisable to make it clear that for future transactions D/P will only be accepted if the amount involved for each transaction is below Stg. 4,000.00 or its equivalent in Renmibi at the conversion rate then prevailing.,If the amount exceeds that figure, payment by Letter of Credit will be required. We wish to reiterate that it is only in view of our long friendly business relations that we extend you this accommodation. It is our sincere hope that we can enlarge the business in these lines to our mutual benefit.,Language Focus,1. Cash Against Documents (CAD) 收到单据后付款 Document Against Payment (D/P) 付款交单 Document Against Acceptance (D/A) 承兑交单 （到期时是否准时付款取决于买 方信誉） D/P at sight 即期 D/P days after sight 远期 (cf. D/A) 详见Part II,2. prevailing conversion rate exchange rate 3. accommodate someone extend someone an accommodation,Drills,Translate the following into English: 我们认为等等看比较适当. 你们来信末段所说的一切, 我们不太清楚, 请澄清. 这一变动将涉及许多额外花费. 这个问题将使我们陷入不小的困难. 关于你主要求以付款交单方式支付一事, 我们正在考虑, 不日即可告知我们的决定.,Read the following sentences and make corrections when necessary. We look forward to receive your L/C for Order No. 456. We are in possession of your letter of the 12th June, of which we note that you have established the L/C to our favor. At receipt of your advice, we shall open the letter of credit immediately. We confirm to have concluded the following transaction with you.,Your letter of March 12 address to our Shanghai Office has been passed in to us for attention. We take pleasure in send you a copy of our price-list. This is our best price, on which we have concluded many orders with other buyers in your city. Should you are able to reduce your price by 3%, we could probably come into business.,Part II: Major Modes of Payment,Major Modes of Payment,Remittance 汇付 (顺汇) Collection (Reverse Remittance) 托收(逆汇) Letter of Credit (L/C) 信用证 Bankers letter of guarantee (L/G) 银行保函 Combined L/C and remittance L/C and collection Remittance and L/G,Parties involved in remittance: Remitter 付款人/汇款人 Payee / Beneficiary 收款人 Remitting bank 汇出行 Paying bank 汇入行,Parties involved in collection: Principal / Drawer 委托人 / 出票人 (the exporter) Remitting bank 托收行 (the export end) Collecting bank 代收行 (the import end) Payer / Drawee 付款人 (the importer),Parties involved in L/G: The Applicant / Payer The Guaranteeing Bank The Beneficiary / Payee,Letter of Credit,Classification of L/C Documentary or Clean 跟单/光票 Irrevocable or revocable 可撤销/不可撤销 Confirmed / Non-Confirmed 保兑/不保兑 Sight (letter of credit payable by draft at sight / Time (letter of credit at 30 days after sight 即期 / 远期,General procedures of L/C: 1. The importer renders an application form to the issuing bank for the establishment of an L/C in the exporters favor. 2. The issuing bank sends the L/C to the advising bank (at the exporters end)；,3. The advising bank advises the exporter of receipt of the L/C, then audits, approves and accepts the L/C (after amendment when necessary).,4. The exporter audits and approves the L/C, and effects shipment accordingly. After shipment, the exporter provides all the shipping documents , together with invoice, which are stipulated in the L/C, and delivers them to the negotiating bank (which may be the same as the advising bank) for negotiation.,5. The negotiating bank checks the documents according to the L/C and advances disbursement (垫付) the amount drawn in the draft to the exporter after deducting all the charges and expens