英文版国际贸易实务27答案.docx

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英文版国际贸易实务27答案

国际贸易实务(英文版)InternationalTradePractice

周瑞琪王小欧徐月芳编著

Chaptertwo

IV.Shortquestions

1.WhopaysforloadingforshipmentunderFOB?

答:

Seller.

2.WhopaysforunloadingunderCIF?

答:

Buyer.

3.CompareandcontrastFOB,CFRandCIF?

答:

Similarities:

a.Seller’sriskwillbetransferredtothebuyerwhenthegoodspass

theship’srail.b.Sellerisresponsibleforexportcustomsformalitieswhilebuyerisresponsibleforimportcustomsformalities.c.Buyerisresponsibleforunloadingthegoodsattheportofdestination.d.Allthreetermscanonlybeusedforwaterwaytransportation.Differences:

a.FOBrequiresthebuyertoarrangeandpayfortheoceantransportation;CFRrequiresthesellertoarrangeandpayfortheoceantransportation;CIFrequiresthesellertoarrangeandpayfortheoceantransportationandinsuranceagainstthebuyer’srisk.

4.Whatarethetwotypesoftradetermsconcerningthetransferofrisks?

答:

Shipmentcontracttermsvs.arrivalcontractterms.Undershipmentcontractterms

seller’sriskwillbetransferredtothebuyerbeforethegoodsdepartfromtheplace/portofshipment.Underarrivalcontracttermssellerwillbeartheriskofthegoodsuntilthegoodsarrivethedestination.

5.WhatarethedifferencesandsimilaritiesbetweenCPTandCFR?

答:

Majorsimilarities:

a.sellershouldcontractandpayforthemajorcarriage.b.

Sellerisnottakingtheriskoflossordamagetothegoodsduringthetransportation.Difference:

a.CPTisapplicabletoanykindoftransportationmodewhileCFRisonlyusedforwaterwaytransport.b.UnderCPTseller’sriskwillbetransferredtothebuyerwhenthegoodsarehandedovertothefirstcarriernominatedbyseller.UnderCFRseller’sriskwillbetransferredwhenthegoodspassovertheship’srail.

6.WhatarethedifferencesandsimilaritiesbetweenCIPandCIF?

答:

Majorsimilarities:

a.sellershouldcontractandpayforthemajorcarriage.b.

Sellerisnottakingtheriskoflossordamagetothegoodsduringthetransportation.c.Sellermustobtaininsuranceagainstbuyer’srisk.Difference:

a.CPTisapplicabletoanykindoftransportationmodewhileCFRisonlyusedforwaterwaytransport.b.UnderCPTseller’sriskwillbetransferredtothebuyerwhenthegoodsarehandedovertothefirstcarriernominatedbyseller.UnderCFRseller’sriskwillbetransferredwhenthegoodspassovertheship’srail.

7.IfyoutradewithanAmerican,isthesalescontractsubjecttoIncotermswithoutanydoubt?

Whatshouldyoudo?

答:

No.TheRevisedAmericanForeignTradeDefinitions1941isstillinuse,

especiallyamongtheNorthAmericanarea.Ithasdifferentinterpretationaboutsometradeterms.Thetradersshouldclarifythechoiceofrulesbeforeanyfurtherdiscussion.

8.Whatarethemostcommonlyusedtradeterms?

答:

FOB,CFR&CIF.

9.WhoisresponsibleforcarryingoutcustomsformalitiesforexportsunderanFOBcontract?

答:

Seller.AccordingtoIncoterms2000,exceptEXWandDDPthesetwoterms,all

theothereleventermsrequirethesellertohandletheexportcustomsformalities,whilebuyertheimportcustomsformalities.

10.IfaChinesetradersignsaFOBHamburgcontract,isheexportingorimporting?

答:

Importing.FOBshouldbeusedwitha“namedportofshipment”,ifHamburgis

theportofshipment,fromtheChinesetrader’sperspective,heisimporting.

V.CaseStudies

1.AnFOBcontractstipulated,"TheshipmentwillbeeffectedinMarch2008.Ifthe

vesselfailstoarriveattheportofshipmentontime,theselleragreestosetasidethegoodsforadditional27days,andthebuyerwillbearallcostsofdelay."itturnedoutthatundertheseller'srepeatedrequests,thevesselnamedbythebuyerfinallyarrivedattheportofshipmentonMay1.Asaresult,thesellerrefusedtomaketheshipment.

(1)Wasthesellerentitledtocompensationforthewarehouserent,insuranceand

interestduetothedelay?

(2)IfthesellerhadsoldthegoodstoathirdpartyonApril25,shouldthebuyer

payforthedelay?

(3)IfthesellerhadsoldthegoodstoathirdpartyonMay1withabetterprice,

washeentitledtoanycompensation?

析:

a案例中提到“shipmentwillbeeffectedinMarch2008”,这种确定装运时间的

方式允许在整个3月份期间的任何时间进行装运。

也即是说,装运的最后期限为08年3月31日。

b文中提到的“additional27days”,根据合同卖方同意在买方船期延误的情况下为其将货物保留到4月27日。

(1)答案:

Yes。

答题切入点:

aFOB术语关于双方费用划分的规定;b合同本身的条款规定。

(2)答案:

No。

答题切入点:

合同本身的条款规定。

(3)这题与第一题相比,不同的一点在于“withabetterprice”。

解答时应对这一点进行分析:

在卖方卖出货物获得更高利润的情况下,他是否还应获得相关赔偿?

答案:

Yes。

答题切入点:

合同本身的条款规定。

2.AcontracttosellgrainusedaCFRterm.Thegrainwasofficiallycertifiedas

GradeOneatthetimeofbeingdeliveredonboardattheportofshipment.Aftermakingtheshipment,thesellergavethebuyertimelynotice.However,duetothelongvoyage,somegrainwentbad.Atthedestination,thegraincouldonlybesoldas"Grade3".Consequently,thebuyerclaimedcompensationforthedamage.Shouldthesellerpay?

析:

a货物在装运港已经“officiallycertifiedasGradeOne”,这就说明货物的质量是合格的,而且是经官方确认的。

b文中提到“duetolongvoyage”这说明货物变质的原因是由于运输时间长。

答案:

No。

答题切入点:

a货物变质的原因;bCFR术语下风险转移的情况。

3.UnderaCIFcontract,thegoodshadbeenloadedonboardthevesselaccordingto

thetermsofthecontract.Thenthevesseldeparted.Anhourlater,thevesselstruckarockandsunk.Thenextdaytheseller'sbankpresentedtheshippingdocuments,insurancepolicyandinvoicestothebuyer,anddemandedpayment.

(1)Shouldthebuyerpay?

(2)Whichpartywouldhavetotaketheloss?

析:

本题的关键疑问在于买方明知货物已全部损失,不可能再收到货物,是否还

应支付货款。

这是考察对“symbolicdelivery”这个概念的理解。

在CIF术语下,卖方交货时买方并没有真正收到货物,卖方的交货是通过货交承运人并获得相关单据(尤其是物权凭证)来实现的。

而相应的,买方必须接受交货,也就是买方必须接受卖方提供的相应单据并履行相关支付的义务。

(1)答案:

Yes.

答题切入点:

a卖方履行其义务的情况;bCIF术语对双方交货、领受货物的规定;c解释“symbolicdelivery”在这里的应用。

(2)答案:

Buyer。

答题切入点:

CIF术语下风险转移的情况。

由于本章主要讨论贸易术语的应用,关注的主要是买、卖双方。

如果答案是保险公司,则要求说明损失的风险首先是由买方承担的,在风险属于保险公司承保范围内的情况下,保险公司会对买方进行部分或全部的赔偿。

4.AShanghaicompanysignedaCIFcontracttosellChristmasgoodstoaBritish

company.The$1millioncontractstipulated,"ThesellerguaranteesthatthegoodsarriveattheportofdestinationbyDecember1,2008.Ifthecarriageislate,thebuyercancancelthepurchase,andgettherefundforthepayment."Sotheshipmentwasmade.Unfortunately,duetomechanicalproblems,thevesselarrivedatthedestinationafewhourslate.Thebuyerrefusedtoacceptthegoods.Asaresult,thegoodshadtobesoldonthespot,andthesellerlost$700,000.

(1)Wasthe"arrivaldate"clauseconsistentwithCIFtermunderIncoterms

2000?

(2)Whattradetermisproperfortheobligationconcerningarrivaltime?

析:

卖方受损的原因是货物达到目的港的时间晚于合同规定的时间,因此买方

拒收货物。

从表面上看,似乎问题就是出在卖方违约上,但如果仔细分析就会发现,该合同本身的内容就存在自相矛盾的问题。

合同用的是CIF术语,卖方在货过船舷时风险就转移。

卖方既不承担运输途中的风险,也不保证货物是否能抵达目的港。

CIF合同本质上是一个“shipmentcontract”。

但加上一条保证到岸时间的条款后,合同的性质发生了变化:

它变成了一个“arrivalcontract”。

也就是说,在货物按时抵达目的港之前的一切风险都由卖方承担,否则卖方就是违约。

(1)答案:

No.

答题切入点:

aCIF术语对双方风险及义务的划分,点出“shipmentcontract”这一概念;b解释“arrivaldate”clause对合同性质的改变。

(2)答案:

DES。

答题切入点:

对比两个术语在义务、费用划分上的相似程度。

5.AChinesecompanyfinalizedatransactionwithaGermancompanyunderCIFpriceandL/Cpayment.BothsalescontractandL/Creceivedstipulatedthattransshipmentwasnotallowed.TheChinesecompanymadetheshipmentonadirectvesselwithinthevalidityperiodoftheL/CandnegotiatedthepaymentwithadirectBillofLadingsuccessfully.AfterdepartingfromtheChineseport,inordertotakeanothershipment,theshippingcompanyunloadedthegoodsfromtheoriginalvesselandreloadedthemontoanotherone.Duetothedelayandthepoorconditionofthesecondvessel,thegoodsarrived2monthslaterthantheexpectedtime.TheGermancompanysufferedandclaimedcompensationfromtheChinesecompanywiththereasonthattheChinesesidecheatedthemwithadirectB/L.TheChinesecompanybelievedthatsincetheysignedthecontractundera“到岸价格”andtheybookedtheshippingcompany,theywouldberesponsibleforwhathappened.AsaresulttheChinesesidecompensated.Commentonthiscase.

案例要点解析:

a卖方按照合同规定履行了各项义务,造成货物到港延误的原因是船公司擅自改变运输安排,卖方对此并不知情。

b卖方把CIF理解成“到岸价格”存在错误,混淆了承担风险与承担费用的区别。

如果把CIF理解成“到岸价格”,那么CIF就变成了一个到岸合同术语(arrivalcontractterm)了,而实际上它应该是个装运合同术语(shipmentcontractterm)。

c因此,卖方在此情况下不应进行赔偿,而是应该协助买方向船方进行索赔。

Chapterthree

V.CaseStudies

1.BBCompanysignedacontracttoexportclothing.ItsexportcoststotaledRMB800,000,andexportrevenuetotaledUSD100,000.IftheexchangeratewasUSD1=RMB8.2,Calculate:

1)Itsexportcostforforeignexchange;

A:

Exportcostforforeignexchange

=ExportcostinCNY/ExportrevenueinForeigncurry

=800,000/100,000=8

2)Itsexportprofit/lossrate.

A:

TheExportcostforforeignexchangeislessthantheexchangerate(8<8.2),sothistransactionisprofitable.

Exportprofitmargin

=[(foreignexchangerate–exportcostforforeignexchange)/exportcostfor

foreignexchange]x100%

=[(8.2-8)/8]x100%=2.5%

2.ThepricequotedbyaShanghaiexporterwas"USD1200perM/TCFRLiverpool".ThebuyerrequestedarevisedFOBpriceincluding2%commission.ThefreightforShanghai-LiverpoolwasUSD200perM/T.Tokeeptheexportrevenueconstant,whatwouldbeFOBC2%price?

A:

FOB=CFR–F=USD1200-USD200=USD1000

FOBC2=FOB/(1-C%)=USD1000/(1-2%)=USD1020.4

TheFOBC2%priceforthistransactionisUSD1020.4perM/T.

3.ACCompanyofferedtosellgoodsat"USD100percaseCIFNewYork".TheimporterrequestedarevisedquoteforCFRC5%.Thepremiumrateforinsurancewas1.05%andmark-upforinsurancewas10%.Togetthesameexportrevenue,whatwouldbeAC'snewoffer?

A:

CFR=CIFx(1-UxR)=USD100x(1-110%x1.05%)=USD98.845

CRFC5=CFR/(1-C%)=USD98.845/(1-5%)=USD104.047

AC’snewofferwouldbe“USD104.047percaseCFRC5%NewYork”.

4.DDCompanyofferedtosellgoodsat"USD2000perM/TCIFToro

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