完整版國(guó)際貿(mào)易實(shí)務(wù)周瑞琪等課后答案詳解

1、國(guó)際貿(mào)易實(shí)務(wù)英文版International Trade Practice周瑞琪王小歐徐月芳編著Chapter two IV. Short questions1. Who pays for loading for shipment under FOB?答：Seller.2. Who pays for unloading under CIF? 答：Buyer.3. Compare and contrast FOB, CFR and CIF?答：Similarities: a. Seller ' s risk will be transferred to the buyer when th

2、e goods pass the ship s rail. b. Seller is responsible for export customs formalities while buyer is responsible for import customs formalities. c. Buyer is responsible for unloading the goods at the port of destination. d. All three terms can only be used for waterway transportation. Differences: a

3、. FOB requires the buyer to arrange and pay for the ocean transportation; CFR requires the seller to arrange and pay for the ocean transportation; CIF requires the seller to arrange and pay for the ocean transportation and insurance against the buyer s risk.4. What are the two types of trade terms c

4、oncerning the transfer of risks?答：Shipment contract terms vs. arrival contract terms. Under shipment contract terms seller 'risk will be transferred to the buyer before the goods depart from the place/port of shipment. Under arrival contract terms seller will bear the risk of the goods until the

5、 goods arrive the destination.5. What are the differences and similarities between CPT and CFR?答： Major similarities: a. seller should contract and pay for the major carriage. b. Seller is not taking the risk of loss or damage to the goods during the transportation. Difference: a. CPT is applicable

6、to any kind of transportation mode while CFR is only used for waterway transport. b. Under CPT seller s riskwill be transferred to the buyer when the goods are handed over to the firstcarrier nominated by seller. Under CFR seller' s risk will be transferred when thegoods pass over the ship '

7、 s rail.6. What are the differences and similarities between CIP and CIF?答： Major similarities: a. seller should contract and pay for the major carriage. b.Seller is not taking the risk of loss or damage to the goods during the transportation. c. Seller must obtain insurance against buyer' s ris

8、k. DifferenceCPT is applicable to any kind of transportation mode while CFR is only used for waterway transport. b. Under CPT seller' s risk will be transferred to the buyerwhen the goods are handed over to the first carrier nominated by seller. UnderCFR seller s risk will be transferred when th

9、e goods pass over the ship s r7. If you trade with an American, is the sales contract subject to Incoterms without any doubt? What should you do?答：No. The Revised American Foreign Trade Definitions 1941 is still in use, especially among the North American area. It has different interpretation about

10、some trade terms. The traders should clarify the choice of rules before any further discussion.8. What are the most commonly used trade terms?答：FOB,CFR & CIF.9. Who is responsible for carrying out customs formalities for exports under an FOB contract?答：Seller. According to Incoterms 2000, except

11、 EXW and DDP these two terms, all the other eleven terms require the seller to handle the export customs formalities, while buyer the import customs formalities.10. If a Chinese trader signs a FOB Hamburg contract, is he exporting or importing?答：Importing. FOB should be used with a “named port of sh

12、ipment urg is Hamb the port of shipment, from the Chinese trader' s perspective, he is importing.V. Case Studies1. An FOB contract stipulated, "The shipment will be effected in March 2021. If the vessel fails to arrive at the port of shipment on time, the seller agrees to set aside the good

13、s for additional 27 days, and the buyer will bear all costs of delay." it turned out that under the seller's repeated requests, the vessel named by the buyer finally arrived at the port of shipment on May 1. As a result, the seller refused to make the shipment.(1) Was the seller entitled to

14、 compensation for the warehouse rent, insurance and interest due to the delay?(2) If the seller had sold the goods to a third party on April 25, should the buyer pay for the delay?(3) If the seller had sold the goods to a third party on May 1 with a better price, was he entitled to any compensation?

15、析：a案例中提到“shipment will be effected in March 2021這種確定裝運(yùn)時(shí)間的 方式允許在整個(gè)3月份期間的任何時(shí)間進(jìn)行裝運(yùn).也即是說,裝運(yùn)的最后期 限為08年3月31日.b文中提到的“additiona27 days根據(jù)合同賣方同意 在買方船期延誤的情況下為其將貨物保存到4月27日.(1)答案：Yes做題切入點(diǎn)：a FOB術(shù)語(yǔ)關(guān)于雙方費(fèi)用劃分的規(guī)定；b合同本身的條款規(guī)定.(2)答案：No.做題切入點(diǎn)：合同本身的條款規(guī)定.(3)這題與第一題相比,不同的一點(diǎn)在于“witha better price :'解答時(shí)應(yīng)對(duì)這一點(diǎn)進(jìn)行分析：在賣方賣出貨物獲得更高利

16、潤(rùn)的情況下,他是否還應(yīng)獲得 相關(guān)賠償答案：Yes做題切入點(diǎn)：合同本身的條款規(guī)定.2. A contract to sell grain used a CFR term. The grain was officially certified as Grade One at the time of being delivered on board at the port of shipment. After making the shipment, the seller gave the buyer timely notice. However, due to the long voyage, s

17、ome grain went bad. At the destination, the grain could only be sold as "Grade 3". Consequently, the buyer claimed compensation for the damage. Should the seller pay?析：a貨物在裝運(yùn)港已經(jīng) “officially certified as Grade One,這就說明貨物的質(zhì)量 是合格的,而且是經(jīng)官方確認(rèn)的.b文中提到“due to long voyag這說明貨物 變質(zhì)的原因是由于運(yùn)輸時(shí)間長(zhǎng).答案：No.做題切

18、入點(diǎn)：a貨物變質(zhì)的原因；b CFR術(shù)語(yǔ)下風(fēng)險(xiǎn)轉(zhuǎn)移的情況3. Under a CIF contract, the goods had been loaded on board the vessel according to the terms of the contract. Then the vessel departed. An hour later, the vessel struck a rock and sunk. The next day the seller's bank presented the shipping documents, insurance policy

19、and invoices to the buyer, and demanded payment. (1) Should the buyer pay?(2) Which party would have to take the loss?析：此題的關(guān)鍵疑問在于買方明知貨物已全部損失,不可能再收到貨物,是否還應(yīng)支付貨款.這是考察對(duì) “symbolicdelivery這個(gè)概念的理解.在 CIF術(shù)語(yǔ) 下,賣方交貨時(shí)買方并沒有真正收到貨物,賣方的交貨是通過貨交承運(yùn)人并獲得相關(guān)單據(jù)(尤其是物權(quán)憑證)來(lái)實(shí)現(xiàn)的.而相應(yīng)的,買方必須接受交貨, 也就是買方必須接受賣方提供的相應(yīng)單據(jù)并履行相關(guān)支付的義務(wù).(1)答案

20、：Yes.做題切入點(diǎn)：a賣方履行其義務(wù)的情況；b CIF術(shù)語(yǔ)對(duì)雙方交貨、領(lǐng)受貨物的 規(guī)定；c解釋“symbolic delivery在這里的應(yīng)用.(2)答案：Buyer.做題切入點(diǎn)：CIF術(shù)語(yǔ)下風(fēng)險(xiǎn)轉(zhuǎn)移的情況.由于本章主要討論貿(mào)易術(shù)語(yǔ)的應(yīng) 用,關(guān)注的主要是買、賣雙方.如果答案是保險(xiǎn)公司,那么要求說明損失的風(fēng) 險(xiǎn)首先是由買方承擔(dān)的,在風(fēng)險(xiǎn)屬于保險(xiǎn)公司承保范圍內(nèi)的情況下,保險(xiǎn)公 司會(huì)對(duì)買方進(jìn)行局部或全部的賠償.4. A Shanghai company signed a CIF contract to sell Christmas goods to a British company. The $

21、1 million contract stipulated, "The seller guarantees that the goods arrive at the port of destination by December 1,2021. If the carriage is late, the buyer can cancel the purchase, and get the refund for the payment." So the shipment was made. Unfortunately, due to mechanical problems, t

22、he vessel arrived at the destination a few hours late. The buyer refused to accept the goods. As a result, the goods had to be sold on the spot, and the seller lost $700,000.(1) Was the "arrival date" clause consistent with CIF term under Incoterms 2000?(2) What trade term is proper for th

23、e obligation concerning arrival time?析：賣方受損的原因是貨物到達(dá)目的港的時(shí)間晚于合同規(guī)定的時(shí)間,因此買 方 拒收貨物.從外表上看,似乎問題就是出在賣方違約上,但如果仔細(xì)分析就 會(huì)發(fā)現(xiàn),該合同本身的內(nèi)容就存在自相矛盾的問題.合同用的是 CIF術(shù) 語(yǔ),賣方在貨過船舷時(shí)風(fēng)險(xiǎn)就轉(zhuǎn)移. 賣方既不承擔(dān)運(yùn)輸途中的風(fēng)險(xiǎn),也不保 證貨物是否能才£達(dá)目的港.CIF合同本質(zhì)上是一個(gè)"shipment contract但加 上一條保證到岸時(shí)間的條款后,合同的性質(zhì)發(fā)生了變化：它變成了一個(gè)“arrival contract也就是說,在貨物按時(shí)抵達(dá)目的港之前的一切風(fēng)

24、險(xiǎn)都由實(shí) 方承擔(dān),否那么賣方就是違約.(1)答案：No.做題切入點(diǎn)：a CIF術(shù)語(yǔ)對(duì)雙方風(fēng)險(xiǎn)及義務(wù)的劃分,點(diǎn)出“shipmenbontract 這一概念；b解釋“arrival date cttUse性質(zhì)的改變.(2)答案：DES.做題切入點(diǎn)：比照兩個(gè)術(shù)語(yǔ)在義務(wù)、費(fèi)用劃分上的相似程度.5. A Chinese company finalized a transaction with a German company under CIF price and L/C payment. Both sales contract and L/C received stipulated that tran

25、sshipment was not allowed. The Chinese company made the shipment on a direct vessel within the validity period of the L/C and negotiated the payment with a direct Bill of Lading successfully. After departing from the Chinese port, in order to take another shipment, the shipping company unloaded the

26、goods from the original vessel and reloaded them onto another one. Due to the delay and the poor condition of the second vessel, the goods arrived 2 months later than the expected time. The German company suffered and claimed compensation from the Chinese company with the reason that the Chinese sid

27、e cheated them with a direct B/L. The Chinese company believed that since they signed the contract under a至U岸價(jià)格 and they booked the shipping company, they would be responsible for what happened. As a result the Chinese side compensated. Comment on this case.案例要點(diǎn)解析：a賣方根據(jù)合同規(guī)定履行了各項(xiàng)義務(wù),造成貨物到港延誤的 原因是船公司擅自

28、改變運(yùn)輸安排,賣方對(duì)此并不知情.b賣方把CIF理解成到岸價(jià)格存在錯(cuò)誤,混淆了承擔(dān)風(fēng)險(xiǎn)與承擔(dān)費(fèi)用的區(qū)別.如果把 CIF理解 成到岸價(jià)格",那么CIF就變成了一個(gè)到岸合同術(shù)語(yǔ)(arrival contract termi) 了,而實(shí)際上它應(yīng)該是個(gè)裝運(yùn)合同術(shù)語(yǔ) (shipment contract term)0 c因此,賣 方在此情況下不應(yīng)進(jìn)行賠償,而是應(yīng)該協(xié)助買方向船方進(jìn)行索賠.Chapter threeV. Case Studies1. BB Company signed a contract to export clothing. Its export costs totaled R

29、MB800,000, and export revenue totaled USD100,000. If the exchange rate was USD 1 = RMB8.2, Calculate:1) Its export cost for foreign exchange;A: Export cost for foreign exchange=Export cost in CNY / Ex port revenue in Foreign curry=800,000 / 100,000 = 82) Its export profit/loss rate.A: The Export cos

30、t for foreign exchange is less than the exchange rate (8<8.2), so this transaction is profitable.Export profit margin=(foreign exchange rate - export cost for foreign exchange) / export cost for foreign exchange x 100%=(8.2- 8) / 8 x 100% = 2.5%2. The price quoted by a Shanghai exporter was "

31、;USD1200 per M/T CFR Liverpool". The buyer requested a revised FOB price including 2% commission. The freight for Shanghai-Liverpool was USD200 per M/T. To keep the export revenue constant, what would be FOBC2% price?A: FOB = CFR -F = USD1200 - USD200 = USD1000FOBC2 = FOB / (1- C%) = USD1000 /

32、(1- 2%) = USD1020.4 The FOBC2% price for this transaction is USD1020.4 per M/T.3. AC Company offered to sell goods at "USD100 per case CIF New York". The importer requested a revised quote for CFRC5%. The premium rate for insurance was 1.05% and mark-up for insurance was 10%. To get the sa

33、me export revenue, what would be AC's new offer?A: CFR = CIF x ( 1- U x R) = USD100 x (1-110% x 1.05%) = USD98.845 CRFC5 = CFR / (1- C%) = USD98.845 / (1-5%) = USD104.047AC s new offer would be USD 104.047 per case CFRC5% New York.4. DD Company offered to sell goods at "USD2000 per M/T CIF

34、Toronto with 'all risks' and 'war risk' for 110% of the value". The importer requested a revised quote for FOB Guangzhou. The freight for Guangzhou-Toronto was USD50 per M/T, and the premium rates for "all risks" and "war risk" were 1% and 0.2% respectively.

35、To get the same export revenue, what FOB price should the exporter offer?A: I = CIF x U x R = USD2000 x 110% x (1% + 0.2%) = USD26.4 FOB = CIF - F - I = 2000 -50 W6.4 = USD1923.6The exporters new offer should be USD1923.6 per M/T FOB GuangzhoU'.5. The price quoted by an exporter was "USD450

36、 per case FOB Shanghai". The importer requested a revised quote for CIF Auckland. If the freight was USD50 per case, 110% of the value was to be insured, and the premium rate for insurance was 0.8%, what would be the new price?A: CFR = FOB + F = 450 + 50 = USD500CIF = CFR/(1- U x R) = 500/(1- 1

37、10% x 0.8%) = 500 / 0.9912 = USD504.44 The new offer would be USD504.44 per case CIF Auckland.7. On Nov. 20 th, Lee Co. offered to sell goods to Dee Inc. at USD500 per case CIF London, Offer valid if reply here 11/27. On Nov. 22nd Dee cabled back, Offer accepted if USD480 per case. As Lee was consid

38、ering the bid, the market price went over USD500. On Nov. 25th, Dee cabled an unconditional acceptance of Lee's initial offer. Could Lee reject Dee s acceptance?析：a. 11月22日Dee Inc.的回復(fù)對(duì)價(jià)格進(jìn)行了更改,這是一個(gè)還盤.當(dāng)Dee Inc. 對(duì)報(bào)盤進(jìn)行還盤,原來(lái)的報(bào)盤就自動(dòng)中止了 .在這個(gè)前提下,Lee Co.可以采取 任何行動(dòng)而不須顧慮先前的報(bào)價(jià).b.盡管Dee Inc.在原報(bào)盤的有效期內(nèi)又發(fā) 出了一個(gè)無(wú)條件接

39、受報(bào)盤的回復(fù),但由于之前他們已經(jīng)進(jìn)行了還盤,所以此時(shí) 的接受無(wú)效.答案：Yes做題切入點(diǎn)：a還盤的定義；b報(bào)盤中止的因素.8. X offered to sell goods to Y, Shipment within 2 months after receipt of L/C, offer valid if reply here 5 days." Two days later, Y cabled back, Accept your offer shipment immediately." X didn't reply. Two more days later, X

40、 received Y's L/C requiring immediate shipment. At this time, the market price of the goods went up by 20%. What options did X have to deal with Y?析：a. Y在兩天后的回復(fù)中雖然聲明接受報(bào)盤,但同時(shí)要求"shipment immediately 這是對(duì)原報(bào)盤的船期 “shipment within 2 months®行了修改, 因此構(gòu)成了一個(gè)還盤.原報(bào)盤那么被中止.b.在這個(gè)前提下,再來(lái)考慮X都有 哪些選擇以及哪個(gè)是最可

41、能或最好的.c. X可能有的各項(xiàng)做題切入點(diǎn)：a,還盤的定義；b.報(bào)盤中止的因素;選擇；d. X最可能選擇的做法及原因.Chapter fourVI. Case Studies1. Y Company signed a contract to export red dates. The contract specified that the dates should be Grade 3" But at the time of shipment, there were not enough third-grade dates on hand for delivery. As a res

42、ult, dates of higher quality, Grade 2, were used as substitutes. The seller proudly marked the invoiceDates of Grade 2 sold at the price of Grade3.(1) Could the buyer refuse to accept the goods? Why or why not?(2) Would you do differently if you were the seller? How?析：此題的解題要點(diǎn)：a.聯(lián)合國(guó)國(guó)際貨物銷售合同公約第三十五條(1

43、)賣方 交付的貨物必須與合同所規(guī)定的數(shù)量、質(zhì)量和規(guī)格相符,并須根據(jù)合同所規(guī) 定的方式裝多!或包裝.b.合同本身的品質(zhì)規(guī)定是Grade 3" c.實(shí)際所交貨 物的品質(zhì)是“ Grade 2'.(1)答案：Yes,買方可以拒收貨物.不管品質(zhì)比規(guī)定的好或差,只要實(shí) 際所交貨物的品質(zhì)是與合同本身的品質(zhì)規(guī)定不同,就是不符.在此情況下, 買方有權(quán)利拒收貨物.做題切入點(diǎn)：品質(zhì)不符的理解.(2)答案：Yes,如果我是賣方,我會(huì)與買方磋商,尋求買賣雙方都能接受 的處理方法.做題切入點(diǎn)：與買方磋商解決.2. ABX Company sent a sample of exporting goods

44、to a German buyer during negotiation. Later, a contract was signed, and the provision of the goods was, Moisture: 14%; Impurity: 4%. Before shipment, the seller again cabled the buyer, Quality as per sample . Aftdiaking the delivery, the buyer had the goods inspected. Although the quality conformed

45、to the terms of the contract, it was lower than that of the sample by 7%. As a result, the buyer filed a claim for compensation. Did the seller make any mistake? Why or why not?析：答案是Yes.買方可以向賣方提出索賠,由于賣方交付的貨物的品質(zhì)與樣品 不符；在這筆交易中,賣方犯了起碼兩個(gè)錯(cuò)誤：錯(cuò)誤(1):品質(zhì)條款沒有品質(zhì)機(jī)動(dòng)某些產(chǎn)品(如農(nóng)副產(chǎn)品等)的質(zhì)量具一定的不穩(wěn)定性,為了交易的順利 進(jìn)行,在規(guī)定其品質(zhì)指標(biāo)的同時(shí),應(yīng)制

46、定一定的品質(zhì)機(jī)動(dòng)幅度,允許賣方所 交的貨物的品質(zhì)指標(biāo)在一定的幅度內(nèi)有靈活性. 否那么單一的品質(zhì)指標(biāo)難以達(dá) 至L往往給賣方履行合同帶來(lái)困難.做題的切入點(diǎn)：品質(zhì)機(jī)動(dòng)條款錯(cuò)誤(2):品質(zhì)規(guī)定用了雙重標(biāo)準(zhǔn),既憑合同規(guī)格買賣,又憑樣品買賣.表示品質(zhì)的方法很多,品質(zhì)條款應(yīng)視商品的特性而定,采取合理的品質(zhì) 規(guī)定.但凡能用一種方法表示某種品質(zhì)的,一般就不宜用兩種或兩種以上的方法來(lái)表示.根據(jù)聯(lián)合國(guó)國(guó)際貨物銷售合同公約,如同時(shí)采用既憑樣品又憑 規(guī)格買賣,那么要求賣方交付的貨物的品質(zhì)必須既與樣品一致,又要符合合同所規(guī)定規(guī)格,要做到兩全其美,難以辦得到,往往給賣方履行合同帶來(lái)困難. 做題的切入點(diǎn)：品質(zhì)規(guī)定的雙重標(biāo)準(zhǔn),

47、既憑合同規(guī)格又憑樣品買賣3. X Company signed a contract to export rice. The quantity was 10,000 tons. After taking the delivery, the foreign buyer demanded an additional 160 metric tons of rice. What went wrong?析：此題的解題要點(diǎn)：合約中的數(shù)量為“噸,是不明確的規(guī)定.“噸,在實(shí)行公制的國(guó)家一般理解為公噸,每噸為 1000公斤；在實(shí)行英制的國(guó)家一般 理解為長(zhǎng)噸,每噸為1016公斤；在實(shí)行美制的國(guó)家一般理解為短噸,每

48、噸 為907公斤.所以,當(dāng)賣方理解為公噸,每噸為 1000公斤；而買方理解為 長(zhǎng)噸,每噸為1016公斤是,這份合約下賣方實(shí)際交貨的數(shù)量與買方預(yù)期收 貨數(shù)量的差異為 160 公噸(1016 kg - 1000 kg ) X 10,0000 = 160 000kg = 160 metric tons.答案：是買賣雙方對(duì)合約數(shù)量規(guī)定的“噸有不同的理解.做題的切入點(diǎn)：a.數(shù)量規(guī)定不明確；b.不同度量衡制度下的“噸表示的 實(shí)際數(shù)量不同.4. A Beijing company signed a contract to import wool from Australia. The quantity wa

49、s specified as 20 M/T “ When the wool was delivered, it had a regain of 33%.(1) What is a regain?(2) Why did the buyer get a bad deal?(3) If the standard regain is 10%, and actual regain is 33%, what is the conditioned weight?析：此題的解題要點(diǎn)：a.文中提到合同約定的數(shù)量是“ 20MT,應(yīng)理解為凈重. 由于計(jì)算重量的方法有毛重,凈重,公量等,而根據(jù)聯(lián)合國(guó)國(guó)際貨物銷售合 同

50、公約第五十六條,如果價(jià)格是按貨物的重量規(guī)定的, 如有疑問,應(yīng)按凈重 確定.b.合同商品的羊毛,具有較強(qiáng)的吸濕性,其所含的水分受客觀環(huán)境 的影響較大,故其重量很不穩(wěn)定.為了準(zhǔn)確計(jì)算這類商品的重量,國(guó)際貿(mào)易 中買賣雙方通常會(huì)約定標(biāo)準(zhǔn)(公定)回潮率,采用按公量計(jì)算的方法.(1)答案：回潮是指貨物(纖維材料)在環(huán)境溫度下吸濕含水的現(xiàn)象潮率那么是指貨物纖維材料含水重量占貨物纖維材料干重的百分比做題的切入點(diǎn)：回潮率的概念2答案：買方這筆交易不劃算.由于合同中沒有明確規(guī)定計(jì)算重量的方法,只能按凈重計(jì)算.因此當(dāng)賣方實(shí)際交貨的羊毛,因具有較強(qiáng)的吸濕性而其所 含的水分高達(dá)33%是,買方也別無(wú)他法,只得按凈重(連帶

51、 33%的水分) 計(jì)算付款.: Conditioned Weight = Dried Net Weight x(1+ Standard Regain)1+ Standard Regain=Net Weight x 1+ ARteRegasgainDried Net Weight = Net Weight / (1+ Actual Regain)=20 / (1+33%) = 15.04 M/TMoisture content = Actual Weight - Dried Net Weight =20 - 15.04 = 4.96 M/Tor : Regain = (moisture cont

52、ent / oven dried weight) x 100%=(moisture content / actual weight -moisture content) x 100%Moisture content = (regain x actual weight)/(1+regain)=(33% x 20)/(1+33%) = 4.96 M/TDried net weight = actual weight -moisture content =20 -4.96 = 15.04 M/T做題的切入點(diǎn)：合同約定計(jì)算重量的方法不明確(3)答案：如按公量計(jì)算,這批貨只有16.54公噸.計(jì)算：1+

53、Standard RegainConditioned Weight = Net Weight xRlgancSiaMdegeRegai=20 x (1+ 10%)/(1+33%) = 16.54 M/T做題的切入點(diǎn)：公量的計(jì)算Chapter fiveVI. Case Studies1. ABC co. signed a contract to export 200 M/T of beans. The letter of credit stipulated, Partial shipment not allowed" When the shipment was being made, the exporter loaded 100 M/T each on board the same vessel for the same voyage at the port of Shanghai and the port of Dalian. The shipment document was clearly marked w