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价格术语trade term


价格术语 trade term (price term) 运费 freight 单价 price 码头费 wharfage 总值 total value 卸货费 landing charges 金额 amount 关税 customs duty 净价 net price 印花税 stamp duty 含佣价 price including commission 港口税 portd

ues 回佣 return commission 装运港 portof shipment 折扣 discount,allowance

卸货港 port of discharge 批发价 wholesale price 目的港 portof destination 零售价 retail price 进口许口证 inportlicence 现货价格 spot price 出口许口证 exportlicence 期货价格 forward price 现行价格(时价)current price 国际市场价格 world (International)Marketprice 离岸价(船上交货价)FOB-free on board 成本加运费价(离岸加运费价) C&F-cost and freight 到岸价(成本加运费、保险费价)CIF-cost,insurance and freigh t 商业午餐(business lunch) 就是一种流行的商谈与社交合一的一种 交际应酬方式 。

餐前, 邀请人通常要向被邀请人讲清这次商业午餐的目的, 比如 : I''d like to introduce you to the new members of the projec t group. (我想要给你介绍项目组的新成员。) 如果无法成行,被邀请人应委婉地向对方回绝 : I''m sorry, but I have another appointment. ( 对不起,我另有约会 。) 如果欣然接受,可以说: That sounds great. (那太好了。) 在商量好时间、地点之后,双方都应准时赴约 。一般说来,在吃饭 时,大家会谈论一些轻松的与生意无关的话题,当餐具被收起,甜点 上桌后,就可以提议 : Can we talk a little bit about the project? (我们能否谈谈有关的工作计划 ? ) 这样双方就比较自然地转入工作话题了 。 午餐结束后,应由邀请方料理付帐的事情 : We''ll take care of the bill. (我们来付帐。)

双方告别时,邀请方要向接受邀请的对方道谢 : We''re glad you joined us. (我们非常高兴您的赏光 。) 出口信贷 export credit 出口津贴 export subsidy 商品倾销 dumping 外汇倾销 exchange dumping 优惠关税 special preferences 保税仓库 bonded warehouse 贸易顺差 favorable balance of trade 贸易逆差 unfavorable balance of trade 进口配额制 import quotas 自由贸易区 free trade zone 对外贸易值 value of foreign trade 国际贸易值 value of international trade 普遍优惠制 generalized system of preferences-GSP

最惠国待遇 most-favored nation treatment-MFNT 外贸企业出口退税的会计处理 具有进出口经营权的外贸企业购进用于出口的商品,其出口方式一 般有两种:自营出口和委托出口。做好以上两种形式的会计处理,首 先要正确计算应退税金(增 值税、消费税)的金额;其次要明确企 业获得的出口退税款的税收处理。根据国家税务总局《关于企业出口 退税款税收处理问题的批复》 (国税函[1997]21 号)规定:1、企业 出口物资所获得的增值税退税款, 应冲抵相应的“进项税额”或“已交增 值税税金”,不并入利润征收企业所得税。2、外贸企业自营出口获得 的消费税退税款,应冲抵“商品销售成本”,不直接并入利润征收企业 所得税。下面分别就两种出口方式的会计处理说明如下: 一、自营出口方式下: 例:1999 年 2 月,兴隆外贸公司(具有进出口经营权)从某日 用化妆品公司购进出口用护发品 1000 箱,取得的增值税专用发票注 明的价款 100 万元,进 项税额为 17 万元,货款已用银行存款支付。 当月该商品已全部出口,售价为每箱 150 美元(当日汇率为 1 美元 =8.2 人民币) 申请退税的单证齐全。 , 该护发 品的消费税税率为 8%, 退税率为 9%.要求计算应退增值税和消费税并编制会计分录(单位: 元) 。 (1)购进时: 借:商品采购 1000000 应交税金——应交增值税(进项税额)170000

贷:银行存款 170000 (2)商品验收入库时: 借:库存商品——库存出口商品 1000000 贷:商品采购 1000000 (3)出口报关销售时: 借:应收外汇账款 1230000 贷:商品销售收入——出口销售收入 1230000 (4)结转出口商品成本: 借:商品销售成本 1000000 贷:库存商品——库存出口商品 1000000 (5)申报出口退税时: 本环节应退增值税额=150*8.2*9%*1000=110700(元) ; 转出增值税额=170000-110700=59300(元) ; 本环节应退消费税额=1000000*8%=80000(元) 。 应退的增值税财务处理: 借:应收出口退税(增值税)110700 贷:应交税金——应交增值税(出口退税)110700 进项税额转出时: 借:商品销售成本 59300 贷:应缴税金——应交增值税(进项税额转出)59300 收到增值税退税款时: 借:银行存款 110700

贷:应收出口退税(增值税)110700 应退的消费税财务处理: 借:应收出口退税——消费税 80000 贷:商品销售成本 80000 收到消费税税款时: 借:银行存款 80000 贷:应收出口退税——消费税 80000 二、委托出口方式下: 续上例:假设兴隆外贸公司(具有进出口经营权)出口,其他条 件不变,并按销售额 1%的比例直接提取手续费,要求编制委托方的 会计分录。 (1)发出委托代销品时: 借:库存商品——委托出口商品 1000000 贷:库存商品 1000000 (2)收到代销单时: 借:应收账款 1230000 贷:商品销售收入——出口销售收入 1230000 (3)收到蓝天外贸公司交来的货款时: 借:银行存款 1217700 销售费用 12300 贷:应收账款 1230000 (4)结转委托出口商品成本:

借:商品销售成本 1000000 贷:库存商品——委托出口商品 1000000 (5)申报出口应退增值税、消费税(在委托方办理) 、转出不予 抵扣的增值税的分录同自营出口方式会计分录“(5)”。 问:请问外贸公司的会计科目设置是怎样的,与生产企业的主要不同 是什么?我本来是一家生产企业的会计, 现有一家新办的外贸公司要 我去,我希望知道两者的不同,及有关外贸公司的会计科目。请高手 解答,谢谢。 一个虔诚的等待者 答:出口贴现的帐务处理与普通的银行贴现帐务处理是一样的. 问:出口贴现的账务该如何处理?一个初次走上外贸会计岗位的新手 期待您的答疑 答:退税冲减你商品的成本当然不再需要交纳所得税。 1.向长期客户推销新产品 向长期客户推销新产品 I enclose an illustrated supplement toour catalogue. It covers the latest designs which are now available from stock. We are most gratified that you have, for several yeas. Include a selection of our products in your mail-order catalogues. The resulting sales have been very steady. We believe that you will find our new designs most attractive. Theyshould get a very good reception in your market. Once you have had time to study the upplement , please let us know if you would like to take the matter further. We would be very happy to send samples to you for closer

inspection. For your information, we are planning a range of classical English dinner services which ,should do well in the North American market. We will keep you informed on our progress and look forward to hearingfrom you. 随函寄奉配有插图的商品目录附页,介绍最新设计 的产品。贵公司的邮购目录多年来收录本公司产品,产品销售成绩理 想,特此致以深切谢意。最新设计的产品巧夺天工,定能吸引顾客选 购。烦请参阅上述附页,需查看样本,请赐复,本公司乐意交劳。 本 公司现正设计一系列款式古典的英国餐具,适合北美市场需求。如感 兴趣,亦请赐知。 愿进一步加强联系,并候复音。 2. 为商贸指南兜揽广告 Thank you for your business. You arecurrently represented in our directory. This is the only directory of its kind which reaches all companies in the building and construction industry in the UK. Advertising in our directory was a wise move on your part. We are currently compiling a new edition of the directory which willbe published in April 1995.The new edition will be expanded to include major manufacturers of plumbing equipment in the European Community. For proper coverage in the directory, you ought to appear in more than one category. If you do opt for a multiple listing, you will be ableto buy space in additional categories at half price. You can be assured that the new edition will be on the desks of allthe major decision makers in the building and hardware trades. Please complete the enclosed form and

return it with the appropriate fee. Thanks again for your business. 衷心 感谢惠顾。贵公司商号已刊登在本公司的商贸指南中。该指南乃唯一 覆盖英国全部建筑公司的刊物,在此刊登广告确是明智之举。 现下 筹备 1998 年 4 月版 的贸易批南, 新版会罗列欧洲贡同体的主要铅管 业制造商。为达到出色的宣传效果,贵公司宜考虑在不同类别刊登广 告。 如蒙惠顾, 除首个广告外, 其余类别的广告将可获半价优惠。 该 指南将分送给所有建筑公司和五金器具公司主管。烦表填妥随附表 格,连同广告费用一并寄回。 专此盼候佳音。 3. 请求客户作推荐人 Thank you for your letter of 2 November. We are delighted to hear that you are to pleased with the refurbishment of your hotel. As your know .in our line of work, we depend on good ,reports about our projects to win further business. Our clients always shop around and look for references before committing themselves. With your permission, we would like to use your hotel as a reference when we discuss similar refurbishments in the hotel industry . Would you agree to our suggesting that future clients should call you? It would also be most helpful if we could occasionally bring a client to look at your hotel . We would , of course , stay overnight at least.I'll call you next week to hear your reaction. Thanks again for you kind words. 从 11 月 2 日的来函得悉阁下对贵饭店的整修感到满意, 此消息对本公司实是一鼓励。 设计行业重视声誉,客人在选择设计 公司时必然会有所比较。如蒙允许,本公司欲请贵饭店作推荐人,证

明有关整修的质素。未知可否让其他客户来电垂询? 此外,如获允准 间或联同客户前来参观贵饭店整修,定必有莫大帮助。当然,本公司 会预订房间,至少留宿一晚。 4. 通知客户价格调整 We enclose our new catalogue and price list. The revised prices will apply from 1 April 1997. You will see that there have been number of changes in our product range. A number of improved models have been introduced. Out range of washing machines has been completely revamped. Many popular lines, however, have been retained unchanged. You will be aware that inflation is affecting industry as a whole .Ws have been affected like everyone else and some price increases havebeen unavoidable. We have not, however, increased our prices across the board, In many cases, there is a small price increase, but in others, none at all. We can assure you that the quality of our consumer durables has been maintained at a high standard and that our service will continueto be first class. We look forward to receiving your orders. 谨谢上新的商品目录 和价格表。修订价格定于 1997 年 4 月 1 日起生效。产品系列有一大 革新,增加了不少改良的型号,扒出一系列新款的洗衣机,但许多款 的开动号仍保持不变。通货膨胀影响整个工业连带令货品价格上涨。 虽然如此,本公司并未全面提升价格,调整幅度亦不大。 本公司坚 守一贯信念,务求出产优质之耐用消费品,迎合顾客的需要。 谢谢 贵公司多年惠顾,盼继续合作。

5. 说明价格调整原因 说明价格调整原因 I enclose our new price list , which will come into effect ,from the end of this month. You will see that we have increased our prices on most models. We have ,however , refrained from doing so on some models of which we hold large stocks. We feel we should explain why we have increased our prices. We are paying 10% more for our raw materials than we were paying last year. Some of our subcontractors have raised their by as much as 15%. As you know , we take great pride in our machines and are jealous of the reputation for quality and dependability which we have achieved over the last 40 years. We will not compromise that reputation because of rising costs. We hope, therefore decided to raise the price of some of our machines. We hope you will understand our position and look forward to your orders. 现谨附上本公司新价格表,新价格将于本 月底生效。除了存货充裕的商品外,其余大部分货品均已调升价格。 是次调整原因是原材料价格升幅上涨 10%□,一些承包商的价格调升 到 15%。 过去 40 年,本公司生产的机器品质优良、性能可靠。今为 确保产品质量,唯有稍为调整价格。上述情况,还望考虑。愿能与贵 公司保持紧密合作。 6.回复感谢信 回复感谢信 We greatly appreciate your letter describing the assistance you received in solving your air-conditioning problems. We are now in our fifty year of operation, and we receive many letters like your indicating a high level of

customer satisfaction with our installation. We are pleased that our technical staff assisted you so capably. We would like you to know that it you need to contact us at any time in the future. Our engineers will be equally responsive to your request for assistance. If we can be of service to you again, please let us know. Thank you again for your very kind letter. 承蒙来信赞扬本公司提供的空调维修工程服务,欣喜不已。五 年前开业至今,屡获客户来函嘉奖,本公司荣幸之至。欣悉贵公司识 技术人员的服务,他日苛有任何需要,亦请与本公司联络,本公司定 当提供优秀技师,竭诚效劳。在此谨再衷心感谢贵公司的赞赏,并请 继续保持联络。 7. 请客户征询其它公司 Thank you for your enquiry of 5 May concerning silk blouses. We regret to say that we do not manufacture clothing to your own designs to the highest European standards: Swan Textiles corporation The industrial zone Shekou We supply the factor with all their silk materials, I enclose a swatch of our stock materials for your examination. Should you desire any of these samples made up into finished products , we can supply the swan factory with them. We hope that this will be of help to you and wish you every success in your business dealings. 谢谢 5 月 5 月日来函查询 关于纡绸罩衫的事宜。 本公司只生产纡绸布料,供应纺织品批发商 和制造厂家,并没有制造成衣,因而未能接受贵公司订货,谨致万分 歉意然而,本公司乐意推荐本地一家生产优质男装的工厂,相信可按

贵公司设计的款式制造符合欧洲最高标准的服装: 蛇口工业区天鹅纺 织品公司。 该厂的丝绸布料全由本公司供应,随函了什样本以供查 阅,如贵公司认为适合,本公司乐意负责供应所需布料。愿上资料对 贵公司有所帮助。 谨祝生意兴隆,事事顺达。 8. 改善服务 Thank you for your letter of 26 January. I apologize for the delivery problems you had with us last month. I have had a meeting with our production and shipping managers to work out a better system for handling your account .We know we made a mistake on your last order . Although we replaced it for you. we want to make sure it does not happen again. We have devised the enclosed checklist to use for each of your future order. It includes your firm's particular specifications, packing requirements and marking instructions. I believe can service your company better and help you operations run more smoothly with this safeguard. Please contact us if there are any additional points you would like us to include. 感谢 1 月 26 日来信。对上月贵公司更换所需货品, 唯恐类似事件再发生,本公司生产、运输和出口部经理已商议制订更 有效方法处理贵公司事务,并为此特别设计清单。 随信奉上该清单, 供贵公司今后订货之用。当中包括特殊规格、包装要求和樗说明等栏 目,相信此举有助本公司提供更佳服务,促进双方合作。如欲增设任 何栏目于该清单上,恳求惠示。 9. 拒绝客户的要求

Thank you for your enquity of 25 August.We are always pleased to hear from a valued customer.I regret to say that we cannot agree to your request for technical information regarding our software security sysytems.The fact is,that most of our competitors also keep such information private and confidential.I sincerely hope that this does not inconvenience you in any way.If there is any other way in which we can help. do not hesitte to contact us again. 8 月 25 日信收悉, 谨此致谢。 来 信要求本公司提供有关软件保密系统的技术资料, 但鉴于同行向来视 该等资料为机密文件,本公司亦不便透露,尚祈见谅。我真诚地希望 这样不会对贵公司造成不便。如需本公司协助其他事宜,欢迎随时赐 顾垂询。 祝业务蒸蒸日上! 10. 应付难办的客户 We have been doing business together for a long time and we value our relationship of late, we have not been able to provide the kind of service we both want. The problem is that your purchasing department is changing orders after they have been placed. This has led to confusion and frustration for both of our companies. In several instances. you have returned goods that were originally ordered. To solve the problem , I propose that on receipt of an order, our sales staff contact you to verify it. If you decide on any changes, we will amend the order and fax you a copy so that you can check it. I trust this system will cut down on delays and errors, and allow our operations to run smoothly. 承蒙多年惠顾,本

公司感激万分。 然近来合作出现问题, 令服务水准未能符合对方要求, 本公司为此提忧不已。 贵公司采部发出定单后,再三更改内容;更 有甚者, 屡次退回订购之货品, 导致了双方公司工作中的混乱和困惑。 为避免问题日趋严重,特此在接到定单后,由本公司销售人员与贵公 司复核。若需作出改支,本公司把定单修改后电传副本,供贵公司查 核。 盼望上述办法经受减少延误,促进双方业务发展。 11. 祝贺新公司成立 It has just come to our attention that you have lately opened your new European headquarters in Brussels. Congratulations on your bold venture. As you know , our companies have had a long business association in the UK. We look forward to collaborating with you in your European venture. Please let us know if we can be of any assistance to you. We will be delighted to help. We wish you the very best of luck and a prosperous future. 12. 非正式的预约要求 Could we meet some time this month to discuss the hypermarket proposal? We want to make decision by the beginning of next month. We would very much like to hear your thoughts before we make any definite plans. Could you choose a venue for the meeting? I can fly to London any time, Perhaps you would prefer Lyon or Paris? I leave it to you to choose. I look forward to seeing you again. 您好!未知能否于本月会面,商谈有 关特大自助市场的建议呢?我们准备于下月初作出最后决定。在未订

下明确计划之前,希望能咨询的意见。敢问能否选定会面地点?在伦 敦、巴黎或里昂商谈都可以,悉随尊便。 期待与您见面。 13. 物色代理商 Our company manufactures a range of printing presses that are used successfully by companies in over 20 countries. A product specification brochure is enclosed. We are considering expanding our products to new markets and we would appreciate you assistance. In particular , we would like to identify the best agents who are currently serving the printing industryin your region. We are looking for organizations which conduct their business in a truly professional manner. They must be fully conversant with thetechnical side of the printing industry and have a comprehensive understanding of all the features of the lines t6hey represent. We would be very grateful if you could take a few moments to send us the names of three or four organizations that match our requirements.We shall then contact them to explore the possibility of establishing a mutually acceptable business relationship. Thank you very much for your time and consideration in this matter. 本公司生产的一系 列印刷机,获二十多个国家的公司采用。随函附上产品规格说明书, 谨供参考。 现为该产品开拓新市场,希望得知贵地区从事印刷工业 的代理商资料。如蒙贵公司协助,将不胜感激。如能拨冗寄来数个符 合上述要求代理商商号,则感激不尽。本公司将与其联系,研究能否 建立互惠互利折业务关系。 右蒙惠告,不胜感荷!

14. 欢迎新代理商 I would like to welcome you to our organization. We are very pleased to have you on our ream. I know that you will be equally proud of our products. Our European sales Representative, Antoine Gerin , will be in touch with you at regular intervals. Please feel to call him any time you have a problem, If I can regular intervals. Please feel free to call him any time you have a problem. If I can ever be of service, please call me. I am planning a trip to France next month, and I am looking forward to meeting you. In the meantime, the best of luck with our product line. 欢 迎加入本公司成为我们的一分子。相信您也会以本公司的产品为荣。 欧洲销售代理安东尼·格林会定期与联络,遇有问题可与他商讨。若 有其他需要,欢迎向我提出。 下月我将赴法国一游,期望能与您会 面。谨祝产品销量节节上升。 15. 要求约见 Would you be interested in stocking a radical new departure in laptop computers? I would very much like to brief you on this great innovation. Could we make an appointment? The machine is the same size as most laptops but comes with some totally new features. The retail price will undercut its nearest competitor by at least 20%.I shall be in the UK from 1 September to 20 October. If you would like to know more, just fax or telex me. 贵公司有没有考虑配置最新型号的手提电脑?本公司诚意推 介该崭新产品,盼能预约时间作一介绍。 该电脑体积和同类电脑相

仿,但配备多项先进功能。其零 售 价较同类产品便宜 20%以上。本 人将于 9 月 1 日至 10 月 20 日逗留英国。如蒙拨冗了解该产品资料, 烦 请函复。 16. 拒绝约见 Thank you for your letter of 7 July regarding your new laptop c omputer. I regret to say that we cannot agree to your request for a n appointment. We currently have the sole agency for another com puter company, Under the terms of the contract , We are barred fr om stocking any other company's products. The sole agency comes under review in six months' time . Contact us then and we may be able to consider your new product. 7 月 7 日有关新型号手提电脑函 收悉。 本公司暂未能安排会面,深感歉意。现时正为另一家电脑公 司提任独家代理,根据合约条款,不得销售别家电脑公司的产品。该 代理权将于六个月后期满。届时烦请再作联系,共商贵产品代理事 宜。 17. 同意约见 Thank you for your letter of 15 September. I note that you will bein the UK during the whole of November. We are quite intereste d by the fashion knitwear illustrated in yourcatalogue. As a fashion Chain. We might consider having some of our own designs manuf actured in China. Please let me know when you would like to call on us. The week beginning 6 November would suit me best. I loo

k forward to meeting you and discussing this matter. 感谢 9 月 15 日 的来信。欣闻阁下将于 11 月逗留伦敦一个月,望到时能拨冗相会。 本公司对贵公司商品目录中的针织时装深感兴趣。现正研究设计款 式,在中国制造后寄本公司时装连锁店发售。 如能于 11 月 6 日或其 后数天抽空来访,当感激不尽。 期待与您会面,商讨有关事宜。 18.请求建立商业关系 请求建立商业关系 Rogers Chemical Supply Co. 10E.22Street Omaha8,Neb Gentleme n: We have obtained your name and address from Aristo Shoes, M ilan , and we are writing to enquire whether you would be willing to establish business relations with us. We have been importers of shoes for many years. At present, We are interested in extending our, range and would appreciate your catalogues and quotations.If y our prices are competitive we would expect to transact a significant volume of business. We look forward to your early reply. Very truly yours 自米兰职权里斯托鞋类公司取得贵公司和地址, 特此修函,祈能发展关系。多年来,本公司经营鞋类进口生意,现欲 扩展业务范围。盼能惠赐商品目录和报价表。 如价格公道,本公司 必大额订购。 烦请早日赐复。 此致 19.回复对方建立商业关系的请求 回复对方建立商业关系的请求 Thank your for your letter of the 16th of this month. We shall b e glad to enter into business relations with your company. In comp

liance with your request, we are sending you, under separate cover, our latest catalogue and price list covering our export range. Paym ent should be made by irrevocable and confirmed letter of credit. S hould you wish to place an order, please telex or fax us. 本月 16 日收到有关商务关系的来函,不胜欣喜。谨遵要求另函奉上最新之出 口商品目录和报价单。款项烦请以不可撤销保兑之信用状支付。如欲 订货,请电传或传真为盼。 此致 敬礼 20.请求担任独家代理 请求担任独家代理 We would like to inform you that we act on a sole agency basis fora number of manufacturers. We specialize in finished cotton go ods for the Middle eastern market: Our activities cover all types of household linen. Until now , we have been working with your tex tiles department and our collaboration has proved to be mutually be neficial. Please refer to them for any information regarding our co mpany. We are very interested in an exclusive arrangement with yo ur factoryfor the promotion of your products in Bahrain. We look f orward to your early reply. `本公司担任多家厂家的独家代理,专营 精制棉织品,包括各灯家用亚麻制品,行销中东。 与贵公司向有业 务联系,互利互作。贵公司纺织部亦十分了解有关业务合作之情况。 盼望能成为贵公司独家代理,促销在巴林市场的货品。 上述建议, 烦请早日赐复,以便进一步联系合作。 此致 敬礼 21.拒绝对方担任独家代理 拒绝对方担任独家代理

Thank you for your letter of 1 September suggesting that we gra nt you a sole agency for our household linens. I regret to say that, at this stage ,such an arrangement would berather premature. We would, however, be willing to engage in a trial collaboration with you company to see how the arrangement works. It would be neces sary for you to test the market for our productsat you end. You w ould also have to build up a much larger turnover tojustify a sole agency. We enclose price lists covering all the products you are int erested in and look forward to hearing from you soon. 9 月 1 日有 关建议担任家用亚麻制品独家代理的来信收悉。谨致衷心谢意。目前 时机尚未成熟,不能应允该安排深感抱歉。 然而,本公司乐意与贵 公司先试行合作, 为今后合作打下基础。 为证明担任独家代理的能力, 贵公司宜上述货品作市场调查,研究是否可扩大现有之营业额。奉上 该货品之报价单,敬希查照。专此候复。 此致 敬礼 22.同意对方担任独家代理 同意对方担任独家代理 Thank you for your letter of 12 April proposing a sole agency f or our office machines. We have examined our long and ,I must sa y ,mutually beneficial collaboration. We would be very pleased to e ntrust you with the sole agency for Bahrain. From our records, we are pleased to note that you have two service engineers who took t raining courses at our Milan factory .the sole agency will naturally be contingent on you maintaining qualified aftersales staff. We have

drawn up a draft agreement that is enclosed. Please examine the d etailed terms and conditions and let us know whether they meet wi th your approval. On a personal note, I must say that I am delight ed that we are probably going to strengthen our relationship. I have very pleasant memories of my last visit to Bahrain when you ente rtained me so delightfully .I look forward to reciprocating on your next visit to Milan . My very best wishes to you and your wife. 4 月 12 日建议担任为公室器具之独家代理来信已经收悉。 过去双方合 作皆互利互助, 能获您的眷顾作我公司于巴林的独家代理, 殊感荣幸。 据知您公司两服务技师曾到我公司米兰工厂受训。相信您公司在取 得代理权后,仍会继续注重合格售后服务人员的训练。现随信附上协 议草稿, 请查实各项条款 ,惠复是盼。 能加强业务,我亦感到欣 喜,前次到访巴林,蒙盛情款待,不胜感激。祈盼您莅临米兰时,容 我一尽地主之谊。 此致 敬礼 23.借引荐建立业务关系 借引荐建立业务关系 At the beginning of this month , I attended the Harrogate toy fai r. While there , I had an interesting conversation with Mr. Douglas Gage of Edutoys plc about selecting an agency for our teaching ai ds. Douglas described your dynamic sales force and innovative appr oach to marketing. He attributed his own company's success to you r excellent distribution network which has served him for several y ears. We need an organization like yours to launch our products in

the UK. Our teaching aids cover the whole field of primary educa tion in all subjects .Our patented ‘Matrix’ math apparatus is particu larly successful. You may have reservations about American teachin g aids suiting your market. This is not a problem since we have a complete range of British English versions. I enclose an illustrated catalogue of our British English editions for your information. Plea se let me have your reactions to the material. I shall be in London during the first two weeks of October .Perhaps we could arrange a meeting to discuss our proposal. 本用初参观哈洛加特玩具交易会 时有幸与教育玩具股份有限公司的道格拉斯·盖齐先生一谈,提及本 公司正物色代理人推广教学器材一事。 盖齐先生赞扬贵公司积极推 广产品,不断推出新的推销方法,并把其公司的成就归于贵公司完善 的经销网络。贵公司的经验,正能替本公司在英国经销产品。 本公 司生产初级教育各学科的教育器村、 专利产品梅特里克教学器材更傲 视同侪。 除美国教学器材外,亦备有全套英式英语版教材,适合当 地市场,贵公司无需忧虑切合市场需求。 现附上配有插图的英式英 语版教材目录,盼抽空细阅,并赐知宝贵意见。本人拟于 10 月头两 星期前往伦敦,未知能否安排会面,就以上建议作一详谈? 此致 敬 礼 24.邀请参观贸易展览会 邀请参观贸易展览会 Many thanks for your letter and enclosures of 12 September. We were very interested to hear that you are looking for an UK distri

butor for your teaching aids. We would like to invite you to visit our booth,no.6,at next month's London Toy Fair, at Earl's court , w hich starts on 2 October. If you would like to set up an appointme nt during non exhibit hall hours please call me. I can then arrange for our sensor staff to be present at the meeting. We look forwar d to hearing from you. 多谢 9 月 12 日的来信和附件。 获悉贵公司有 意物色英国销售商推广教学辅助设备, 甚感兴趣。 本公司将于 10 月 2 日于厄尔大楼举行的耸敦玩具商品交易会上展示产品, 诚邀贵公 司派员参观设于 46 号之摊位。如能安排于非展出时间面谈,烦请电 复。定必委派高层人员赴会。 本公司深知贵公司产品精美质优,希 望能发展互惠之业务。 特此奉告,并候复音。 25. 与过去有贸易往来的公司联系 We understand from our trade contacts that your company has re established itself in Beirut and is once again trading successfully in your region. We would like to extend our congratulations and offe r our very best wishes for your continued success. Before the war in Lebanon , our companies were involved in a large volume of tr ade in our textiles. We see from our records that you were among our best tem customers. We very much hope that we can resume our mutually beneficial relationship now that peace has returned to Lebanon. Since we last traded, our lines have changed beyond reco gnition. While they reflect current European taste in fabrics, some o

f our designs are specifically targeted at the Middle Eastern market. As an initial step , I enclose our illustrated catalogue for your per usal. Should you wish to receive samples for closer inspection, we will be very happy to forward them. We look forward to hearing f rom you. 从同行中获悉贵公司贝鲁特复业,生意发展迅速。得闻喜 讯,不胜欢欣。谨祝业务蒸蒸日上。 黎巴嫩战事发生前双方曾有多 宗纺织品交易;贵公司更是本公司十大客户之一。现今战事平息,亟 盼能重展双方互惠的业务联系。 自上次合作至令,产品款式变化极 大。除了有迎合欧洲人口味的款式这外,亦有专门为中东市场而设计 的产品。现奉上配有插图的商品目录供 初步参考。职需查看样本, 还望赐知。 26.确认约会 确认约会 I would like to confirm our appointment to discuss the possibility of merging our distribution networks. I am excited of the prospect ofexpanding our trade. As agreed, We will meet of our office in bond street at 9.30a.m.on Monday 20 March. I have scheduled the whole day for the meeting. If for any reason you are unable to att end , please phone me so that we can make alternative arrangemen ts. Please let me know if you would like our office to arrange hot el accommodation. I look forward with great pleasure to our meetin g. 承蒙拔冗讲讨论合并双方销售网,以扩大贸易发展范围,深感兴 奋。现特修函确定会议日程。 谨于 3 月 20 日星期一在邦德街办公室

候教, 请贵公司代表于当日早上 9 时莅临指导。 若因故未能抽空出席, 烦请致电告知,以便另行安排会晤。 未知是否需代为安排旅馆膳宿? 请尽早赐知,以便早作准备,款待贵客。 谨此预祝会谈成功。 27.感谢客户订货 感谢客户订货 Gillette-burns Co. 322 Gleenwood street Gleveland 5,Ohio Glentle men: Thank you for your order no,464 of 20 september. The model s you selected from our showroom went out today under my perso nal supervision.The package is being airfreghted to you on swissair. The relevant documentation is enclosce.I enjoyed meeting yiu and h ope that this order represents the beginning of a long and prospero us relationship between oiur companies. The next time you visit us ,please let me know in advance so that I can arrange a luch for you with our derectors. Sincerely yours 谢谢 9 月 20 日第 464 号定 单。今天我已新自监督发送您自展览室挑选的产品。该产品随附有关 文件经瑞士航空公司运送。 很荣幸与你会面,衷心希望是次定单能 加强双方的关系。下次到访前,烦请赐知,俾能安排与本公司董事共 进午餐。 (一)工厂交货( EXW) 本术语英文为"EX Works(... named place)",即"工厂交货(......指定 地点)"。 它指卖方负有在其所在地即车间、工厂、仓库等把备妥的货物交付 给买方的责任, 但通常不负责将货物装上买方准备的车辆上或办理货

物结关。 买方承担自卖方的所在地将货物运至预期的目的地的全部费 用和风险。 (二)货交承运人(FCA) 本术语英文为“Free Carrier(... named place)”,即“货物交承运人 (......指定地点)”。 它指卖方应负责将其移交的货物,办理出关后,在指定的地点交付 给买方指定的承运入照管。根据商业惯例,当卖方被要求与承运人通 过签订合同进行协作时,在买方承担风险和费用的情况下,卖方可以 照此办理。本术语适用于任何运输方式。 (三)船边交货(FAS) 本术语英文为“Free Alongside ship(... named port of shipment)”即 “船边交货(......指定装运港)”。 它指卖方在指定的装运港码头或驳船上把货物交至船边,从这时起 买方须承担货物灭失或损坏的全部费用和风险, 另外买方须办理出口 结关手续。本术语适用于海运或内河运输。 (四)船上交货(FOB) 本术语英文为“ Free on Boaro(... named port of shipment)”,即“船 上交货(......指定装运港)”。 它指卖方在指定的装运港把货物送过船舷后交付,货过船舷后买方 须承担货物的全部费用、风险、灭失或损坏,另外要求卖方办理货物 的出口结关手续。本术语适用于海运或内河运输。 (五)成本加运费(CFR 或 c&F)

本术语英文为“ Cost and Freight (named port of shipment)”,即“成 本加运费(......指定目的港)”。 它指卖方必须支付把货物运至指定目的港所需的开支和运费,但从 货物交至船上甲板后,货物的风险、灭失或损坏以及发生事故后造成 的额外开支, 在货物越过指定港的船舷后, 就由卖方转向买方负担. 另 外要求卖方办理货物的出口结关手续。本术语适用于海运或内河运 输。 (六)成本、保险费加运费(CIF) 本 术 语 英 文 为 “Cost,Insurance and Freight(...named port of shipment)”,即“成本、保险费加运费(......指定目的港)”。 它指卖方除负有与“成本加运费”术语相同的义务外,卖方还须办理 货物在运输途中应由买方承担购货物灭失或损坏的海运保险并支付 保险费。本术语适用于海运或内河运输。 (七)运费付至(CPT) 本 术 语 英 文 为 “Carriage Paid to) : tid to(... named place of destination)”,即“运费付至(......指定目的地)”。 本术语系指卖方支付货物运至指定目的地的运费。关于货物灭失或 损坏的风险以及货物交至承运人后发生事件所产生的任何额外费用, 自货物已交付给承运人照管之时起,从卖方转由买方承担。另外,卖 方须办理货物出口的结关手续。本术语适用于各种运输方式,包括多 式联运。 (八)运费及保险费付至(CIP)

本术语英文为“Carriage and Insurance Paid to(... named place of destination)”,即“运费及保险费付至(......指定目的地)”。 它指卖方除负有与“运费付至(......指定目的地)”术语相同的义务外, 卖方还须办理货物在运输途中应由买方承担的货物灭失或损坏风险 的海运保险并支付保险费。本术语适用于任何运输方式。 (九)边境交货(DAF) 本术语的英文为“Delivered at Frontier(...named place)”, 即“边境交 货(......指定地点)”。 它指卖方承担如下义务,将备妥的货物运至边境上的指定地点,办 理货物出口结关手续,在毗邻国家海关关境前交货,本术语主要适用 于通过铁路或公路运输的货物,也可用于其他运输方式。 (十)目的港船上交货(DES) 本 术 语 的 英 文 为 “Delivered Ex Ship(... named port of destination)”, 即“目的港船上交货(......指定目的港)”。 它系指卖方履行如下义务,把备妥的货物,在指定目的港的船甲板 上不办理货物进口结关手续的情况下,交给买方,故卖方须承担包括 货物运至指定目的港的所有费用与风险。 本术语只适用于海运或内河 运输。 (十一)目的港码头交货(DEQ) 本术语的英文为 :“Delivered Ex Quay (Duty Paid)(...named port of destination)”,即“目的港码头交货(关税已付)(......指定目的港)”。 本术语指卖方履行如下义务,将其备好的货物,在指定目的港的码

头, 办理进口结关后, 交付给买方, 而且卖方须承担所有风险和费用, 包括关锐、捐税和其他交货中出现的费用。本术语适用于海运或内河 运输。 (十二)未完税交货(DDU) 本 术 语 的 英 文 为 “Delivered Duty Unpaid(... named place of destination)”,即“未完税交货(......指定目的地)”。 它指卖方将备好的货物,在进口国指定的地点交付,而且须承担 货物运至指定地点的一切费用和风险(不包括关税、捐税及进口时应 支付的其他官方费用),另外须承担办理海关手续的费用和风险。买 方须承担因未能及时办理货物进口结关而引起的额外费用和风险。 本 术语适用于各种运输方式。 (十三)完税后交货(DDP) 本 术 语 的 英 文 为 “Delivered Duty Paid(... named place ofdestination)”,即“完税后交货(......指定目的地)”。它是指卖方将备 好的货物在进口国指定地点交付, 而且承担将货物运至指定地点的一 切费用和风险,并办理进口结关。本术语可适用于各种运输方式。 07 最新报关英语大全 一.单证(documents) 进出口业务涉及的单证总的包括三大类:1。金融单证(信用证、 汇票、支票和本票) 2.商业单证(发票、装箱单、运输单据、保险单等)3。用于 政府管制的单证(许可证、原产地证明、商检证等)

declaration form 报关单 Three steps—declaration, examination of goods and release of goods, are taken by the Customs to exercise control over general import and export goods.海关对进出境货物的监管一般经过 申报、查验和放行三个环节。 the person in charge of the declaration invoice 发票 ocean bill of lading 提单 air waybill 空运提单 packing list 或 packing specification(装箱单) shipping order(装货单) letter of credit(L|C) (信用证) insurance policy(保险单) sales confirmation 售货确认书 contract(合同) (commodity, quantity, unit price, total amount, country of origin and manufacturer, packing, shipping mark, date of shipment, port of shipment, port of destination, insurance, payment, shipment, shipping advice, guarantee of quality, claims, force majeure, late delivery and penalty, arbitration) certificate(commodity inspection certificate 商检证 animal or plant quarantine certificate 动植物检疫证 certificate of origin 原产地证)

二.报关英语常用词汇 import 进口 export 出口 import & export corporation(Corp.) import & export business(enterprise entitled to do import and export business) export drawback 出口退税 import & export licence processing with imported(supplied) materials 进(来)料加工 buyer 买方 seller 卖方 The buyer requests his bank to issue a letter of credit in favor of the seller. goods(import& export goods , All import and export goods shall be subject to Customs examination) cargo (bulk cargo,cargo in bulk, air cargo, sea cargo,bonded cargo, cargo-owner What cargo is inside the container? The cargo is now released.) Commodity(commodity inspection) merchandise 泛指商品,不特指某一商品 article(smuggled goods and articles, inward and outward goods and articles) luggage 行李物品

postal items 邮递物品 You don’t have to pay duty on personal belongings, but the other one is subject to duty. means of transport(conveyance) 运 输工 具(vessel, aircraft, train, vehicle):All inward and outward means of transport shall be subject to Customs control on arriving in or departing from the Customs territory. ocean vessel 船名 packing(bag 袋, bale 包, bottle, coil 圈,case, crate 板条箱, dozen, package 件:total packages 合计件数, piece, roll, set, unit 辆,台,单位,drum 桶, carton 纸箱, wooden cases 木箱, pallet 托盘, container ,in bulk) weight 重量 gross weight 毛重 net weight 净重 tare 皮重 quantity 数量:The minimum quantity of an order for the goods is 500 cases. des cription of goods 货名 name and specifications of commodity 品名及规格 type 类型 mode (term)of trade 贸易方式 name of trading country 贸易国

date of importation 进口日期 value 价值 total value of the contract commercial value, duty-paying value The duty-paying value of an import item shall be its normal CIF price and the duty-paying value of an export item shall be its FOB price, minus the export duty. The duty-paying value of an inward or outward article shall be fixed by the Customs. price 价格 unit price 单价 total price 总价 total amount 总价 consignor 发货人 consignee 收货人 While the examination is being carried out, the consignee of the import goods or the consignor of the export goods shall be present and responsible for moving the goods, opening and restoring the packing Declaration of import goods shall be made to the Customs by the consignee within 14 days of the declaration of the arrival of the means of transport; declaration of export goods shall be made by the consignor 24 hours prior to the loading unless otherwise approved by the Customs. 进口货物的收货人应当自运输工具申报 进境之日起 14 日内,出口货物的发货人除海关特准的外应当在货物 运抵海关监管区后装货的 24 小时以前,向海关申报。

shipper 托运人 carrier 承运人(a person or business that carries goods or passengers from one place to another for payment) notify party 通知方 agent 代 理 人 :shipping agent 装 运 代 理 人 , 发 货 代 理 人 insurance agent 保险代理人 Declaration of inward and outward articles and payment of duties on them may be made either by the owner or by a person the owner has entrusted to act as his agent. agency 代理: China Ocean Shipping Agency 中国外轮代理公 司 shipment 装船,交运 shipment documents 运输单据 date of shipment 装船日期, 装 运期 combined transport shipment port to port shipment We’ll try our best to advance shipment to September. freight freight charges 运费 air freight charge 航空运费 freight rates 运费率 extras 杂费 payment terms of payment 付款方式 immediate payment 即期付款

Payment by L ?C is a favorable method of payment because the exporter has bank’s promise to pay for the goods shipped. We usually accept payment by irrevocable L ?C payable against shipping documents.我们采用不可撤消的信用证,凭装运单 据结汇付款方式。 port 港口 port of dispatch 发货港 port of departure 始发港 port of loading 装货港 port of shipment 装货港 ,起运地 port of delivery 交货港 port of destination 目的港 port of discharge 卸货港 port of entry 进口港 port of transshipment 转运港 currency 货币 commodity code 商品编码 country of origin and manufacturers 原产国及生产商 terms and conditions 条件 Marks, Marking, Mks, Marks&No., shipping Marks 标记麦码 To, Sold to Messers 或 For Account & Risk of Messers(后注 买方的名称和地址)Messrs.是 Mr.的复数 as per 根据 via.经,由 per (1)for each, for every:50 cents per yard (2)through, by:shipment per steamer

二。缩写语 CIF(cost, insurance and freight)到岸价格 C&F(cost and freight) CFR(cost and freight) FOB(free on board)离岸价 L?C N 信用证编号 Inv.发票 Invoice No.:发票编号 Contract No.;合同编号 B?L No.:提单号 CNTR No 柜号 S?C NO.:销售合同号码 Purchase Order No. Certificate No.证书编号 case No.:箱号 S?O No.(shipping order):装货单号 Voy. N 航次 Seal No.封号 (Seals affixed by the Customs shall not be opened or broken by any person without Customs authorization. 海 关加施的封志,任何人不得擅自开启或损毁。) Reference No.证书编号 Customs Ves. # 海关编号

Marks & Nos.:麦头和编号 Container No.集装箱号 CTNS=Cartons MAWB(Master Air Waybill)航空总运单 HAWB(House Air Waybill)分运单 place of REIPT 收货地 s?ssteam ship)船名 Ex. Rate 汇率 M?W(measurement?weight)体积或重量 H.S Code 协调税则税目号 Your Ref.(Reference Number)贵公司编号 Modes of payment: 1.汇付 T?T(telegraphic transfer)电汇 M?T(mail transfer)信汇 D?D(demand draft)票汇 2.托收 D?P(documents against payments)付款交单 D?A(documents against acceptance)承兑交单 3.L?C(letter of credit)信用证 mt.(metric ton)公吨 Ib.(pound)磅

g.(gram)克 kg.(kilogram)公斤 I.(litre)升 cm.(centimetre)厘米 m.(metre)米 yd.(yard)码 ft.(foot,feet)尺 sq.m(square metre)平方米 cu.m(cubic metre)立方米 三。常见货币名称(P.131) Australia 澳大利亚 Brazil 巴西 England 英国 Canada 加拿大 Denmark 丹麦 Germany 德国 Dutch(Netherlands)荷兰 Korea 韩国 France 法国 Hong Kong 香港 Italy 意大利 Macao 澳门 Norway 挪 威 Sweden 瑞典 Switzerland(Swiss)瑞士 灯具客户资料

公司名称 电子邮箱 电 话 传 真 联系人 国家/地区 采购产品类别 RAD INTERNATIONAL wally@radoem.com 001-312-420-1556 001-928-244-2816 美国 灯具灯饰 ATLAS PACIFIC LTD. jmurphy@atlaspacltd.com (858) 720-8700 (858) 720-8710 美国 灯具灯饰 LANARK ENTERPRISES LIMITED lanarkltd@yahoo.com.hk

(852)25448482 (852)25442891 中国香港 灯具灯饰 ASIAN MARKINTING SERVICES asianms@brain.net.pk

92-42-5835137 92-42-5864308 巴基斯坦 灯具灯饰 CONSTRUCCIONES ARTISTICAS JUANJO RODRIGUEZ, S.L cartisticas@infonegocio.com 34988234275 34988241429 LUCY RAMOS 西班牙 灯具灯饰 OKANO LTD okanohk@netvigator.com (852)25813682

(852)25813632 中国香港 灯具灯饰 TAIPAN EXPORTS LTD. HANGZHOU OFFICE

taipanhz@mail.hz.zj.cn 0571-87040845 0571-87040836 其他国家 灯具灯饰 KUNBROWN VENTURES kunbrown@yahoo.com 2348023128273 2348023127283 尼日利亚 灯具灯饰 PRAKUL INTERNATIONAL prakul_international@hotmail.com

91-120-2543167 91-120-2547223 MANISH SHARMA 印度 灯具灯 饰 JBC INDUSTRIES LTD. 604-526-1318

jwu@classicpkg.com/jbcindustries@shaw.ca 604-465-7797 加拿大 灯具灯饰

ROSE COLOR IMAGING ROSE1@SHOA.NET 092-51-4457377 092-58610-43462 巴基斯坦 灯具灯饰 SHIANG LAN TRADING CO. wu621115@ms21.hinet.net

886-37-266308 886-37-267991 中国台湾 灯具灯饰 PT.JUSINDO SUMBERPRAKARSA jsp962@cbn.net.id

62-22-6037601 62-22-6010029 印度尼西亚 灯具灯饰 ATKINSON & ASSOCIATES Peteratkinson001@aol.com

01793752830 01793752830 英国 灯具灯饰 G.D.NASEEB TRADING CO. L.L.C (NASEEB GROUP OF COMPANIES) naseeb@emirates.net.ae 0097142224848

0097142276410 MR.GHULAM DAWOOD NASEEB 阿联酋 灯具 灯饰 Deals Limited deals@deals.com.hk (852) 2866 8359 (852) 2866 9359 Rizzi (Mr.) 中国香港 灯具灯饰 MYSOUVENIR.NET info@mysouvenir.net 92433401 23777514 中 国香港 灯具灯饰 SARVOTTAM SALES CORPORATION

sarvottamhyd@satyam.net.in 91407712246 91407712667 印 度 灯具灯饰 JINJIANG TRADING GMBH EUROPE jinjiangsha@yahoo.com.cn 0049-40-30238905 0049-04-30238906 德国 灯具灯饰 GROUP VENTURE INDUSTRIAL LTD. kevinlam@timbo-gv.com 00852-26900750 00852-26902685 中国香港 灯具灯饰 OKANDEJI & SONS LIMITED lanre_osl@hotmail.com

23412631273 23412631273 尼日利亚 灯具灯饰

OKANDEJI

&

SONS

LIMITED

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23412631273 23412631273 尼日利亚 灯具灯饰 BRIDGE GLOBAL TRADING LTD yao.j@mellon.com

001-412-236-7119 001-253-276-5137 美国 灯具灯饰 BILL WONG AND COMPANY DRBILLWONG@TELUS.NET

(604)512-2000 (604)512-2000 加拿大 灯具灯饰 MULTIPRODUCTOS Y REPRESENTACIONES DE MEXICO SA DE CV hectorborro@iwm.com.mx 011525556686006

022525556686006 墨西哥 灯具灯饰 THE DAYLIGHT COMPANY LTD. SHENZHEN REPRESENTATIVE OFFICE tony.meng@daylightcompany.com 86-755-82392245

86-755-82392249 其他国家 灯具灯饰 WHOLESALERS DEPOT mikegarci@hotmail.com 562-222-1392 562-656-0083 美国 灯具灯饰 WELLMARK TRADING LTD. wmarkhk@netvigator.com

(852)25210735 (852)28108092 中国香港 灯具灯饰 YAN WU TRADING dylanlim@hotmail.com 606-9518005

606-9518005 马来西亚 灯具灯饰 PAULISTA BUSINESS COML. IMP. E EXP LTDA.

alvaro@goldenplus.com.br 551150817554 551155751632 巴西 灯 具灯饰


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