本人整理的一点外贸写作、成本计算、信用证资料精华

I contact you regarding
Our company is contacting you in hopes that you might be interested in
Specifically
We are able to apply considerable technology and know-how to the design and manufacturing of today’s most efficient and reliable equipment
Should you have any question, please contact us at any time
Very truly yours
Please contact us if you need further information
Regarding
With regard to
Concerning
In regard to
With respect to
We learn that your firm is interested in establishing business relations with a Chinese firm to sell various\
We have been engaged in import business for many years and are well connected with all the major dealers here .we. Therefore feel sure that we can sell large quantities of your goods if your offers are favorable.
We would like you to send us a catalogue and price list, and possibly some samples of the goods that you are principally interested in selling .so that we can study the sales possibility in our market
We look forward to the pleasure of hearing from you
We look forward to receiving your early reply
We learn that you are in the market for
We will give you our lowest quotations and try our best to comply with your requirements
Enjoys general popularity in china
In compliance with your wishes or requirements
We have a long experience in the import and export trade and a wide knowledge of commodities as well as of the best sources of supply of these materials
Our company is contacting you in hopes of importing high-technology data processors at competitive process
We wish to introduce ourselves to you as a professional corporation specializing in    and are interested in establishing mutually beneficial business relations with you
It will be highly appreciated if you would
While we appreciate your position, we find it difficult to reduce the price
We are impressed by
We are now interested in further data o your products, specifically
We would appreciate your forwarding us all technical and price list information relating to   so that we can review and make further inquiries
Thanks for your request for information regarding
At your request
We would be grateful if you could send us full details of this material
We are a large seller or wines and would like to introduce a new type of to our customers please send us a catalogue and price list and tell us our terms of business and delivery data
If your terms are favorable, we shall probably order   and more in future
We have pleasure in sending
Please do not hesitate to write again if you would like any further details
Your early reply will be appreciate
We look forward to receiving a full range of samples at your earliest convenience
We trust the above goods will be acceptable to you and await your initial order
A competitive price would result in large and regular orders
Well-known for their prime quality, reasonable price, and attractive design
Please note that
Thank you for your reply of
They are indeed a    however, compared with your last quotations, we find the current offer rather high, we refer to those models were priced 3% lower than your current quotation. Acceptance of your offer would make your uncompetitive with other in our region
Your prompt attention to this matter will be highly appreciated
Please see to it that
It has been our usual practice to do business with payment by   
The punctual arrival of goods in perfect condition is of great importance
Such being the case
We hope the above payment terms are acceptable to your and look forward to your conformation
Leave the matter to be discussed at a later date
We do business on the basis of payment by
Payment by irrevocable letter of credit available by draft at sight
While we appreciate your good intention, we regret being unable to accept your request for
We hope you can give our proposal your most favorable consideration and await your early reply
If the trial sale proves successful .you many count on us for further order
We highly appreciate your letter of   together with attachment; we are pleased to accept your terms and conditions
On the understanding that
Product will be your satisfaction     product can satisfy you    our products will be satisfactory to you      
We take pleasure in enclosing the latest designs of our products, which are superior in quality and moderate in price and are sure to find a good market at your end
You will be interested to note that
This would be of great assistance to us in doing
We take pleasure in making you the following offer for your consideration
A highly competitive market
Much to our regret
We look forward to our continuing profitable relationship in the future
There has been steady demand for
Please contact us at your earliest convenience
Suggest that you consider a    reduction in your initial price
Opening Sentences 启头句:
1) We have (take) pleasure in informing you that......
兹欣告你方......
2) We have the pleasure of informing you that......
兹欣告你方.....
3) We are pleased (glad) to inform you that......
兹欣告你方......
4) Further to our letter of yesterday, we now have (the) pleasure in informing you that......
续谈我方昨日函, 现告你方......
5) We confirm telegrams/fax messages recently exchanged between us and are pleased to say that......
我方确认近来双方往来电报/传真,并欣告......
6) We confirm cables exchanged as per copies (cable confirmation) herewith attached.
我方确认往来电报,参见所附文本.
7) We learn from Messrs......that you are interested and well experienced in ......business, and would like to establish business relationship with us.
我方从...公司获悉,你方对...业务感兴趣且颇有经验,意欲与我方建立业务关系.
8) Although no communication has been exchanged between us for a long time, we trust that you are doing well in business.
虽然久未通讯,谅你方生意兴隆.
9) Although we have not heard from you for guite some time, we hope your business is progressing satisfactorily.
虽然好久没接到你方来信,谅业务进展顺利.
10) We have pleasure in sending you our catalog, which gives full information about our various products.
欣寄我方目录,提供我方各类产品的详细情况。
11) We are pleased to send you by parcel post a package containing...
很高兴寄你一邮包内装...
12) We have the pleasure in  acknowledging the receipt of your letter dated...
欣获你方...月...日来信.
13)We acknowledge with thanks the receipt of your letter of...
谢谢你方...月...日来信.
14)We have duly received your letter of ...
刚刚收悉你方...月...日来信.
15)We thank you for your letter of ...contents of which have been noted.
谢谢你方...月...日来信,内容已悉.
16) Refering to your letter of ......we are pleased to ....
关于你方...月...日来信,我们很高兴...
17) Reverting to your letter of ...we wish to say that...
再洽你方...月...日来信,令通知...
18)In reply to your letter of ...,we...
兹复你方...月...日来函,我方...
19) We wish to refer to your letter of ...concerning
现复你方...月...日关于...的来信
20) In compliance with the request in your letter of ... we...
按你方...月...日来函要求,我方...
21) In connection with the question of supplying you with ..., we are pleased to say that...
关于向你方供应...的问题,欣告你方...
22) Further to our letter of ... we are pleased to ...
续我方...月...日函,我们很高兴...
23) We received your letter dated... and are sorry for not having replied earlier as we wished to wait for more favorable news to give you . We are now pleased to....
你方...月...日来函收悉,考虑到给贵方更佳的信息,我方没能早日答复,甚歉。现高兴地...
24) We thank you for your letter of ... and glad to note that you have received our catalogs.
收到你方...月...日来信,非常感谢,欣悉你方已收到我方目录。
25) With reference to your letter of... addressed to our head office in Beijing which has been forwarded to us for attention and reply , we have pleasure in statin that...
你方...月...日写给我北京总公司的信已交我方处理并答复,我们乐意表示...
26) We received your letter of ... It is gratifying to note that....
你方...月...日来函收到。欣悉...
27) We received your letter of... We are under the impression that...
你方...月...日来函收悉,我们的印象是...
28) We received your letter of... and are indebted to you for introducing us to ...
你方...月...日来信收悉,感谢你方将我公司介绍给...公司。
29) We owe your address to ...
我方从...获得你方地址。
30) We should be glad if you would let us know whether...
如果贵方告知是否...,我们将很高兴

May we have details of ...？
我们可以得到...的详情吗?
32) We are sending you under separate cover...
兹另封寄上...
33) We attach for your information the copy of a letter received today from...
附上今日收到的从...一信的复印件,供你方参考。

34) We have received an inquiry for...
我们收到...的询盘。
35)  We have been informed by...
...已通知我方。
36)   In replay to your letter of ...concerning...we are glad to be able to /story to have tell you that...
兹复贵方...月...日有关...的来函,很高兴/抱歉告知贵方...
37) We thank you for your letter of ...informing us that...
我们感激贵方...月...日的来函,惠告...
38) You kindly enclosed with your letter of ...particulars of ..., for which we thank you.
十分感激贵方随...月...日函附上的...
39) Your letter of the ...crossed ours of the same date.
贵方...月...日函刚好错过我方同日信函。
40)   We are surprised to learn from your letter of...that...
  从你方...月...日函惊讶地获悉...
41)We must apologize for the delay in replying to your letter of...
迟复贵方...月...日函,甚歉!
42) We thank you for your letter of ...and have much pleasure in replying to your various questions as follows: ...
感谢贵方...月...日的来信,很愉快答复各种问题如下: ...
43)In reply to your letter/inquiry of ... , we wish to inform you that...
兹复贵方...月...日函/询盘,我们愿意告诉贵方...
44)Further to our letter of ...we wisth to informs you that...
续谈我方...月...日函,欣告...
45)We refer to our letter of ...in which we asked you...
参阅我方...月...日的信件,我们要求贵方...
46) On...we wrote to you that...
...月...日我们函告贵方...
47)Since writing to you on...we have ascertained that...
...月...日写信给贵方以来,我们已确定...
48)In your letter of... you expressed interest in our...
贵方在...月...日来函中表示对我方...有兴趣。
49)Some time ago you told us that...
不久前,贵方告知我方...
50)Since receipt of your letter of ...we have been trying to find out more about...
收到贵方...月...日信函后,我们一直设法得到更多关于...
51)It is a long time since we have heard you about...
收到你方关于...的信件后已过了很长的时间。
52)In reply to our inquiry we have been told by...that...
兹复我方询盘, ...已告我方...
53) We would point out that...
我方指出...
54) For your information we would add that...
我方要补充说明...供你参考。
55) As we informed you yesterday/by our letter dated...
正如我方昨日/...月...日信函所通知的...
56) According to information received from...
根据从...得到消息, ...
57) We need hardly say that...
我们几乎不须说...
58) We hear on good authority that...
我们从可靠的官方消息得知...
59) As far as we know...
正如我方所知...
60) It appears that...
看来

Please note that...
请注意...
62)We would mention, however, that ...
然而我们将提及...
63)As you will see from the enclosed copy...
正如你从随函附件中发现...
64) Will you please wire us on receipt of this letter to let us know if...
一俟收到此函,请电告我方是否...
65)Would you kindly reply by return of the post to tell us whether...
请速复告我方是否...
66)We should be grateful if you would do your utmost to...
如你方尽力去...不胜感激。
67)Under the circumstances it is essential that...
在这种情况下, ...是很必要的。
68)Will you please let us have for our information...
请惠告...供我参考。
69)We note with regret that...
我们遗憾地注意到...
70)We are very sorry indeed to hear from your letter of ...that...
从贵方...月...日的信函中得知...,我们确实很遗憾。
71)We are sorry to tell you that...
歉告你方...
72)We are sorry not to be able to give you the information requested.
恕不能提供所需信息。
73)We are very sorry not to be able to give you a definite reply in respect of the above matter.
就上述事情，我方歉难给予肯定的答复。
74)We  are very for the inconvenience that may have caused you .
对给你方带来的不便我方表示歉意。
75)We are very sorry that we cannot avali ourselves of your offer.
我方歉难接受你方报价。
76)Please accept our apologies.
请接受我方的道歉。
77)As requested we are sending you...
按你方的要求,现奉上...
78)In accordance with your wishes...
按你方的要求...
79)We confirm our telegram of this morning as per enclosed copy.
按所附文本,兹确认今晨我方发出的电报。
80)We note with interest the suggestion contained in your letter of...
我方高兴地注意到你方...月...日信件中的...建议。
81)We note your remarks concerning...
我们注意到你方关于...的看法。
82)We should be glad to have your confirmation that ...
欣盼你方确认...
83)We have received your fax/telegram of today's date, which reads as follows:
我方收到你方今日发出的传真/电报,电文如下:
84)We wish to remind your of our letter of...in which we asked you to ...
我们提醒你方注意,我方...月...日函要求你方...
85)We would remind you that we have not had a reply yet from you to our question.
需提醒你方,我方尚未得到你方对...问题的答复。
86)We are sorry to remind you that...
很遗憾,现提醒你方...
87)As you will no doubt remember...
你方无疑会记得...
88)As to the question of ... I agree with you that...
就...问题,我同意你...
89)We understand/have been informed that...
我方清楚/我方已被告知...
90)If that is the case...
若是这样的话...
91)As you are, no doubt, aware of/that...
无疑你方会知道...
92)We are quite willing to ...
我方很愿意...
93)In view of these facts...
鉴于这些事实...
94)Unless we hear form you to the contrary...
除非我方收到你方相反的通知...
95)If we are not mistaken...
如果我方没有错的话...
96)According to our records/the information we hae obtained...
根据我方记载/根据我方已得到的信息...
97)We with to add...
我们希望加上...
98)As mentioned above...
如上面所提到的...
99)We quite understand that...
我们很理解...
100)We enclose...
我方附上...
101)For your information...
供你方参考...
Establishment and Extension of Business
建立和扩展业务
（一）Services Offered 提供服务
1) Our lines are mainly...... /We can offer a large variety of ....
我们主要经营.../我方能能够提供各种...
2) We are able now to execute from stock the largest orders./to supply any quantity of our goods without delay.
我方可以承接大宗订单,现货供应/及时提供各种数量的商品。
3) We have large quantity of ....in stock.
我方可大量供应...现货。
4) At our premises we have on show the complete range of our...
在我方展厅,我们展出全套...
5) We are able to quote you very advantageous terms.
我方可报你十分优惠的条件。
6) Our agreements with leading manufacturers enable us to supply you at most attractive prices.
由于我方与主要生产商达成协议，我方能以最优价格向你方供货。
7) We should be pleased to let you have samples to give a demonstration at your premises.
欣然奉上我方产品样品，在贵方展厅展出。
8) We can assure you that all your orders will receive our immediate and most careful attention.
我方保证对你所有订单予以及时、仔细的处理。
9)This letter is to inform you that we have lately obtained a patent for a new type propulsion system for aircraft.
我方的飞机新型推进系统已获专利权，特此函告。
10) We thank you for all past favor, and we are always at your service.
谢谢你方以的惠顾，并盼总能为你效劳。
11) We are already pleased to serve you at any time.
我们随时乐意为您服务。
12) We are anxious to be able to serve you.
我们渴望为您服务。
13) Do you want this kind ot service? The enclosed.... will bring it to you.
你需此类服务吗？附上... 可满足你方要求。
14) Always with pleasure at your service.
我们随时愿为你效劳。
（二）Experience and References 经历和推荐
1) I have been in this line of business for many years.
我经营这项业务已有多年。
2) I have been for many years connected with ....Ltd.  and been in charge of their export department for  ten years.
我已在...公司供职多年, 十年来我一直主管他们的出口部。
3) The business will be under the management of Mr Cheng who  has been for many years with this compary in charge of their sales department.
该项业务由 ... 程先生管理,他主管此公司的销售部已有多年。
4) As referees we wish to give the following who have kindly agreed go give any information you may desire.
我方接受委托推荐下列人员，他们愿意提供你方所需的任何情况。
Establishment of Business Relations 建立业务关系
1)We are willing to enter into business relations with your firm on the basis of equality , mutual benefit and exchanging what one has for what one needs.
我们愿在平等互利、互通有无的基础上与贵公司建立业务联系。
2) We wish to introduce ourselves to you as a stateoperated corporation dealing exclusively in light industrial goods.
我们是专营轻工产品的国营公司。
3) Being specialized in the export of Chinese art and craft goods, we express our desire to trade with you in this line.
我们专门出口中国工艺品，愿与贵方开展这方面的业务。
4)To acquaint you with the light industrial goods we handle, we are sending you, by separate airmail, a commodity list and several sample books for your reference.
为使你方熟悉我方经营的轻工产品，另封航邮寄上商品目录和一些样品，供你参考。
5)In order to give you some idea of various qualities of handicrafts we carry, we have pleasure in forwarding you by airmail one catalog and a few sample books for your perusal.
为使你方对我方各自款式的手工艺品有一初步了解，今航邮奉上我方目录和一些样品，供你方参考。
6)Having had your name and address from the Commercial Counsellor's Office of the Embassy of the People's Republic of China in your country, we now avail ourselves of this opportunity to write to you and see if we can establish business relations by the commencement of some practical transactions.
从驻贵国的中华人民共和国大使馆商务处获知贵方名称和地址，我们荣幸地写信给你们，是否可通过开始做几宗实际的交易来建立业务联系。
7)Your firm has been recommended to us by the Chamber Commerce in Tokyo, Japan.
日本东京商会已向我们推荐贵公司。
8) We thank you for your letter offering your services and should like to discuss the possibility of expanding trade with

you.
谢谢你方来函表示愿意提供服务，我方愿与你方就扩大贸易的可能性进行讨论。
9)In order to promote business between us, we are airmailing you samples, under separate cover, for your inspection.
为促进双方业务往来，另封航邮寄上样品，供你参考
Opening Subsidiary Companies   建立分公司
1 )We are glad to inform you that we have recently opened a branch company for the sale of the garments at Shanghai.
欣告在上海开设一家销售服装的分公司。
２)I am writing to inform you that I have just established myself in this city as a commission agent.
今告你我已在本市设立一家佣金代销商。
3) For the convenience of our customers, we have decided to open a new branch in Guangzhou, and have appointed Mr Cheng the manager.
为方便客户，我方决定在广州开设新的分公司，并委任程先生为经理。
4) We are pleased to inform you that we have recently opened a branch establishment for the sale of the new products at Chengdu.
为销售我公司的新产品，最近在成都设立分公司，特此奉告。
5) We are pleased to inform you that our business will be turned into a limited company on January 2nd.
本公司于１月２日将改为股份有限公司，特此奉告。
６) We have the pleasure to inform you that we have entered into partnership with Ms Yang.
我们已与杨女士合伙经营，特此奉告。
7) It is proposed that one ordinary share of the ABC Co., Ltd., shall exchange for one share of the XYZ Co., Ltd.
现提议将以 ABC 股份有限公司普通股一股交换XYZ 股份有限公司一股。
8) We arenow a private limited company and shall carry on the business to our mutual prosperity.
现在我公司为私人有限公司，定为互相繁荣进行贸易往来。
９) I have the pleasure to announce that the business of the firm will, from June 1st, be carried on by myself at the same address.
自六月一号起本公司的业务将由本人自行主持，地址不变，特此函告。
Establishment and Extension of Business
建立和扩大业务
Procuration Granted 授予代理权
1)We have the pleasure to inform you that we have given the company's procuration to Mr.Gui.
我公司已将代理签名权授与桂先生。
2) We inform you that we have authorized Mr.Cheng who has been with us for many years , to sign for our company per procuration.
现特告为我公司服务多年的程先生已授权代理签名权。
3) I have the pleasure to inform you that Ms.Wang has been authorized to sign for the company by procuration.
王女士已授予代理签名权，特此告知。
4)As the state of my health prevents me at present from giving personal attention to routine business, I have given my procuration to Ms.C.G.P, who assisted me for the past ten years tomy perfect satisfaction.
由于本人目前身体欠佳，不能亲自处理日常事务，特授权曾协助我１０年之久的得力助手C.G.P先生代本人签名。
Removal 迁址
1)We inform you that we shall on October 1st, 1999 remove to a more convenient office at Heping street.
兹定于1999年10月1日迁到更方便的和平街新址办公,特此通知。
2)We inform you that we have this day removed to Shijiazhuang , where all correspondence should be addressed in future.
自即日起,已经迁至石家庄,日后来函请寄该址,特此奉告。
3)Owing to the expiration of our lease we have removed to the above address.
由于租期届满,我公司已迁至上述地址办公。
4)Kindly change our company's address on your records from ..... to......
请贵公司从档案中将敝公司的地址由....改为...
业务谈判
Voluntary Offers  主动报价
1)We obtained your name and address from China Daily who gave us to understand that you are experienced importer of ........ We have now pleasure in offering you ..., of which we would appreciate your pushing the sale on your market.
我们从中国日报获悉贵公司名号及地址，并了解贵公司是经营...产品有经验的进口商。我方荣幸地提供报价...，十分感谢贵方为在你方市场上推销所作的努力。
2)We understand that you are interested in... and are offering you, by our cable of ..., a parcel at the price of ... per ton CIF... .
获悉你方对...感兴趣,我方于...月...日电报报价如下:每吨...英镑CIF...。
3) We understand that there is a good demand for... in your market, and take this opportunity of enclosing our Quotation No. ... for your consideration.
我们了解到你方市场对...需求强劲,借此良机,附上我方第...号报价单,供你方考虑。
4)We are enclosing our Quotation No. ... on ... for your consideration, and hope to receive your trial order in the near future.
随函附上我方...第...号报价单,供你方考虑，希望近期能收到贵方试订单。
5)We have pleasure in offering you the goods listed on the attached offer sheet No. ... , and hope that they will be of interest to you.
很高兴提供所附的第...号报价单所列货物,希望贵方有兴趣。
6)We have pleasure in recommending to you ... and enclose Quotation No. ... for your reference.
荣幸地向贵方推荐..., 随函附上第...号报价单,供贵方考虑。
7)Further to our letter of ... we now offer you without engagement, our various items as follows
续我方...月...日函,现报不具约束力的各种货物价格如下:
8)We are pleased to inform you that there are 50 tons of Match-stick now available for export.
欣告现有50吨火柴杆可供出口。
Replies to Inquires 答复询价
1)Referring to your letter dated... in which you inquired for... , we have pleasure in cabling you an offer as follows:
关于贵方...月...日对...询价函,现电报报价如下:
2)In answer to your inquiry for...(name of commodity), we offer you ...(quantity).
关于贵公司所询...(商品), 现可供...(数量)。
3) As requested, we are offering you the following subject to our finalconfirmation:
根据要求，现我方就如下货物向贵方报价，以我方最后确认为准：
4)We thank you for your inquiry of Nov.29, and can offer you... This offer will remain open until the receipt of your fax by return.
感谢你方11月29日询盘，现报...，此报盘有效期到收到你方传真。
5)We thank you for your letter asking for our new catalogue. It is being despatched to you  under separate cover and we hope that you will find many items in it which interest you.
感谢你方来函索要我方新目录单，目录单已另封寄上，希望你方从中得到感兴趣的项目。
6)Further to our letter of ... we have now heard from our works that it is possible to supply...
续我方...月...日函,我方从工厂获悉有可能提供...(产品)。
7)In reply to your letter of ... we confirm our fax of today reading:
兹复你方...来函,我方确认今日电传,电文如下:
8)As soon as we are able to say anything definite frgarding our supply of compressors, we will cable you again.
关于我方提供压缩机一事,一俟我方有进一步消息,即电告你方 。
Sending Proforma Invoice 寄形式发票
1)We thank you for your inquiry of ... and have pleasure in enclosing our Proforma Invoice No. ... As soon as you have handed in your application for import license, please send us a copy for reference.
感激你方的...月...日询盘。现附上我方形式发票第...号。一俟你方交上进口许可证申请，请即寄我方复制件一份，以供参考。
2)Enclosed please find our Proforma Invoice No. ... for...
附上我方...形式发票第...号,请查收。
3)We are pleased to send you our Proforma Invoice No. ... in triplicate as requested.
按要求,兹寄上我方形式发票第...号, 一式三份.
4)We have been informed by ... that you are thinking of purchasing... and have pleasure in enclosing our Proforma Invoice in duplicate.
我方从...获悉你方正在考虑购买...,现附上我方形式发票,一式两份。
Sending Price Lists 寄价格单
1)Many thanks for your letter of ...... We enclosed our Catalog No. ... and we have quoted our best terms in the attached price lists. We believe that our... will meet your requirements.
非常感激你方...月...日来函，附上我方第...号目录单，价格单中我方已报出最好交易条件，相信我们的...能满足你方要求。
2)We have pleasure in attaching our current quotation for your reference and, as we are able to offer prompt delivery, we look forward to receiving your cable order in the near future.
我方很高兴附上现行报价单一份供你方参考。我方可即期交货，盼不久能收到你方电报订单。
3)At the suggestion of ... we have much pleasure in sending you under separate cover our price lists... which we hope might possibly be of interest to you.
鉴于...的建议，今另封寄上我方价格单...望能使你方感兴趣。
4)We enclose our latest price list No. ... on Arts and  Crafts, for which there is regular demand on your market.
随函寄上我方工艺品的最新价格单第...号，你方市场对此有经常性的需求。
Inability to Supply 无力供应
1)We very much regret that we are unable to supply what you require just now.
我方无法提供你方现在所需货物，甚歉！
2)While we appreciate what you stated in your letter of..., we regret that it is impossible for us to supply... for the time being.
谢谢你方...月...日来函中所述，很抱歉，现在无法向你方提供...。
3)We regret that we are unable to supply you with the small quantity yu require.
我方歉难供应你方所要求的小批数量。
4)We have taken due note of your requirements for... but regret being unable to supply at present. We will certainly fax you an offer as soon as there is stock available.
我方已记下你方对....的要求，目前歉难供货。一有现货可供，我方将立即电告发盘
出口报价核算

　　(一)报价数量核算

　　在国际货物运输中，经常使用的是20英尺和40英尺集装箱，20英尺集装箱的有效容积为25立方米，40英尺集装箱的有效容积为55立方米。出口商在做报价核算时，建议按照集装箱可容纳的最大包装数量来计算报价数量，以节省海运费。
　　在主页的"产品展示"中查看产品详细情况，根据产品的体积、包装单位、销售单位、规格描述来计算报价数量。

例1：商品03001(三色戴帽熊)的包装单位是CARTON(箱)，销售单位是PC(只)，规格描述是每箱装60只，每箱体积为0.164立方米，试分别计算该商品用20英尺、40英尺集装箱运输出口时的最大包装数量和报价数量。

解：每20英尺集装箱：
　　　　　　包装数量＝25÷0.164＝152.439，取整152箱
　　　　　　报价数量＝152×60＝9120只
　　　　每40英尺集装箱：
　　　　　　包装数量＝55÷0.164＝335.365，取整335箱
　　　　　　报价数量＝335×60＝20100只

例2：商品01006(蓝莓罐头)的包装单位是CARTON(箱)，销售单位是CARTON(箱)，每箱体积为0.0095立方米，试分别计算该商品用20英尺、40英尺集装箱运输出口时的最大包装数量和报价数量。
解：每20英尺集装箱：
　　　　　　包装数量＝25÷0.0095＝2631.578，取整2631箱
　　　　　　报价数量＝2631箱
　　　　每40英尺集装箱：
　　　　　　包装数量＝55÷0.0095＝5789.473，取整5789箱
　　　　　　报价数量＝5789箱
　　注意：由于该商品的包装单位和销售单位相同，故此例的报价数量＝包装数量。

(二)采购成本核算
　　通过邮件和供应商联络，询问采购价格，用以成本核算。
　　例如：商品03001"三色戴帽熊"，供应商报价为每只6元，求采购9120只的成本？
　　解：采购成本＝6×9120＝54720元


(三)出口退税收入核算
　　记下产品展示中的"海关编码"，在主页的"税则查询"中，输入"海关编码"，点"搜索"按钮，查询增值税率和出口退税率。
　　
例如：在产品展示中查到商品03001的海关编码是95034100。在税则查询中，输入"95034100"，点"搜索"按钮，可查出增值税率为17%、出口退税率为15%。已从供应商处得知供货价为每只6元(含增值税17%)，试算9120只三色戴帽熊的出口退税收入？
　　
解：退税收入＝采购成本÷（1＋增值税率）×出口退税率
　　　　　　　　＝6×9120÷（1＋17%）×15%
　　　　　　　　＝7015.38元
　　
(四)国内费用核算
　　国内费用包括：内陆运费、报检费、报关费、核销费、公司综合业务费、快递费。
　　在主页的"费用查询"中，查到内陆运费为每立方米100元，报检费120元，报关费150元，核销费100元，公司综合业务费3000元，DHL费100元。
　　其中：内陆运费＝出口货物的总体积×100
　　　　　总体积＝报价数量÷每箱包装数量×每箱体积
　　
例如：商品03001的描述为"每箱5打，每打12个"，表示每箱可装60个，每箱体积0.164立方米，求报价数量为9120只的内陆运费是多少？
　　解：总体积＝9120÷60×0.164＝24.928立方米
　　　　内陆运费＝24.928×100＝2492.8元
　　
(五)海运费核算
　　出口交易中，采用CFR、CIF贸易术语成交的条件下，出口商需核算海运费。
　　在出口交易中，集装箱类型的选用，货物的装箱方法对于出口商减少运费开支起着很大的作用。货物外包装箱的尺码、重量，货物在集装箱内的配装、排放以及堆叠都有一定的讲究，需要在实践中摸索。
　　
SimTrade根据货物的体积来计算运费。我们以一个理论算法来规定20英尺和40英尺集装箱装箱数量的计算：20英尺集装箱的有效容积为25立方米，40英尺集装箱的有效容积为55立方米。
　　
在核算海运费时，出口商首先要根据报价数量算出产品体积，再到"运费查询"页，找到对应该批货物目的港的运价。如果报价数量正好够装整箱(20英尺或40英尺)，则直接取其运价为海运费；如果不够装整箱，则用产品总体积×拼箱的价格来算出海运费。由于运价都以美元显示，在核算完海运费后，应根据当天汇率换算成人民币。
　　

例如：商品03001"三色戴帽熊"要出口到加拿大，目的港是蒙特利尔港口。试分别计算报价数量为5000件和9120件的海运费。
　　解：
　　第1步：计算产品体积
　　在主页"产品展示"中，查到商品03001的体积是每箱0.164立方米，每箱装60只。根据查到的产品资料，先计算产品体积。
　　报价数量为5000件，总体积＝5000÷60×0.164＝13.66立方米
　　报价数量为9120件，总体积＝9120÷60×0.164＝24.928立方米
　　第2步：查运价
　　在主页"运费查询"中，查到运至加拿大蒙特利尔港的海运费分别是：每20英尺集装箱USD1350，每40英尺集装箱USD2430，拼箱每立方米USD65。
　　根据第1步计算出的体积结果来看，5000件的运费宜采用拼箱，9120件的海运费宜采用20尺集装箱。
　　报价数量为5000件，海运费＝13.66×65＝887.9美元
　　报价数量为9120件，海运费＝1350美元
　　第3步：换算成人民币
　　在主页"今日汇率"中，查到美元的汇率为8.25元人民币兑换1美元。
　　报价数量为5000件，海运费(人民币)＝887.9×8.25＝7325.175元
　　报价数量为9120件，海运费(人民币)＝1350×8.25＝11137.5元
　　
(六)保险费核算
　　出口交易中，在以CIF术语成交的情况下，出口商需要到主页"保险费"中查询保险费率，用以核算保险费。公式如下：
　　保险费＝保险金额×保险费率
　　保险金额＝CIF货价×（1＋保险加成率）
　　在进出口贸易中，根据有关的国际惯例，保险加成率通常为10%。出口商也可根据进口商的要求与保险公司约定不同的保险加成率。
　　
例如：商品03001的CIF价格为USD8937.6，进口商要求按成交价格的110%投保一切险(保险费率0.8%)和战争险(保险费率0.08%)，试计算出口商应付给保险公司的保险费用？
　　
解：保险金额＝8937.6×110%＝9831.36美元
　　　　保险费＝9831.36×(0.8%＋0.08%)＝86.52美元
　　　　查人民币对美元汇率为8.25比1，换算人民币＝86.52×8.25＝713.79元
　　提示：在我国出口业务中，CFR和CIF是两种常用的术语。鉴于保险费是按CIF货价为基础的保险额计算的，两种术语价格应按下述方式换算。
　　由CIF换算成CFR价：CFR＝CIF×[1－（1＋保险加成率）×保险费率]
　　由CFR换算成CIF价：CIF=CFR÷[1－（1＋保险加成率）×保险费率]
　　

(七)银行费用核算
　　银行费用＝报价总金额×银行费率
　　不同的结汇方式，银行收取的费用也不同。银行费率在主页的"费用查询"中可以查到。
　　例如：报价总金额为USD8846.4时，分别计算L/C、D/P、D/A、T/T的银行费用？
　　解：
　　第1步：查询费率
　　在主页"费用查询"中查得L/C费率1%、D/A费率0.15%、D/P费率0.17%、T/T费率0.1%。
　　第2步：查询汇率
　　在主页"今日汇率"中，查到美元的汇率为8.25元人民币兑换1美元。
第3步：计算银行费用
　　L/C银行费用＝8846.4×1%×8.25＝729.83元
　　D/P银行费用＝8846.4×0.17%×8.25＝124.07元
　　D/A银行费用＝8846.4×0.15%×8.25＝109.47元
　　T/T银行费用＝8846.4×0.1%×8.25＝72.98元
　　
(八)利润核算
　　利润＝报价金额－采购成本－各项费用＋退税收入
　　
例如：商品03001，增值税率17%，退税率15%，体积每箱0.164立方米。报价数量为9120只；FOB报价金额为每只0.8美元；采购成本为每只6元；报检费120元；报关费150元；内陆运费2492.8元；核销费100元；银行费用601.92元；公司综合业务费3000元，外币汇率为8.25元人民币兑1美元。试计算该笔FOB报价的利润额？
　　
解：报价金额＝0.8×9120×8.25＝60192元
　　　　采购成本＝6×9120＝54720元
　　　　各项费用＝120＋150＋2492.8＋100＋601.92＋3000＝6464.72元
　　　　退税收入＝54720÷（1＋17%）×15%＝7015.38元
　　　　利润＝60192－54720－6464.72＋7015.38＝6022.66元


(九)FOB、CFR、CIF的外币报价核算
　　报价资料：
　　商品名称：03001"三色戴帽熊"
　　商品资料：每箱装60只，每箱体积0.164立方米。
　　供货价格：每只6元。
　　税　　率：供货单价中均包括17%的增值税，出口毛绒玩具的退税率为15%。
　　国内费用：内陆运费(每立方米)100元；报检费120元；报关费150元；核销费100元；公司综合费用3000元。
　　银行费用：报价的1%（L/C银行手续费1%）。
　　海 运 费：从上海至加拿大蒙特利尔港口一个20英尺集装箱的费用为1350美元。
　　货运保险：CIF成交金额的基础上加10%投保中国人民保险公司海运货物保险条款中的一切险(费率0.8%)和战争险(费率0.08%)。
　　报价利润：报价的10%。
　　报价汇率：8.25元人民币兑换1美元。
　　
报价核算操作：
　　
成本：
　　　含税成本＝6元/只
　　　退税收入＝6÷（1＋17%）×15%＝0.7692元/只
　　　实际成本＝6－0.7692＝5.2308元/只
　　　20英尺集装箱包装件数＝25÷0.164＝152箱
　　　报价数量＝152×60＝9120只
　　
费用：
　　　国内费用＝(9120÷60×0.164×100＋120＋150＋100＋3000)÷9120
　　　　　　　＝0.6429元/只
　　　银行费用＝报价×1%
　　　海运费＝1350×8.25÷9120＝1.2212元/只
　　　保险费＝CIF报价×110%×0.88%
　　
利润：报价×10%
　　FOB报价＝实际成本＋国内费用＋银行手续费＋利润
　　　　　 ＝5.2308＋0.6429＋报价×1%＋报价×10%
　　　　　 ＝（5.2308＋0.6429）÷（1－1%－10%）
　　　　　 ＝5.8737÷0.89÷8.25
　　　　　 ＝0.7999美元/只
　　
CFR报价＝实际成本＋国内费用＋海运费＋银行手续费＋利润
　　　　　 ＝5.2308＋0.6429＋1.2212＋报价×1%＋报价×10%
　　　　　 ＝（5.2308＋0.6429＋1.2212）÷（1－1%－10%）
　　　　　 ＝7.0949÷0.89÷8.25
　　　　　 ＝0.9663美元/只
　　
CIF报价＝实际成本＋国内费用＋海运费＋保险费＋银行手续费＋利润
　　　　　 ＝5.2308＋0.6429＋1.2212＋报价×110%×0.88%＋报价×1%＋报价×10%
　　　　　 ＝（5.2308＋0.6429＋1.2212）÷（1－110%×0.88%－1%－10%）
　　　　　 ＝7.0949÷0.88032÷8.25
　　　　　 ＝0.9769美元/只
　　出口9120只三色戴帽熊的报价如下（注：计算时保留4位小数，最后报价取小数点后2位）：
　　　USD0.8 PER CARTON FOB SHANGHAI (每只0.8美元上海港船上交货)
　　　USD0.97 PER CARTON CFR MONTREAL(每只0.97美元成本加运费至蒙特利尔)
　　　USD0.98 PER CARTON CIF MONTREAL(每只0.98美元成本加运保费至蒙特利尔)

提示：由以上报价不难看出，出口报价核算并不深奥，其中的关键是掌握各项内容的计算基础并细心地加以汇总。上述的报价核算可以说是一个比较精确的出口报价核算范例。在实际交易中，出口商往往会采用一些简单粗略或简化的计算方法以使报价更为快捷。出口报价中的费用部分在价格中所占比例虽然不会很大，但由于内容较多且计费方法又不尽相同，所以在计算时应特别注意。而按照最后报价的一定百分比计费的内容注意采用一次求出的方法，否则将造成报价的低估。 　

对外报价核算应注意的问题
根据上述报价情况，以下问题应当引起注意：
(1)按照实际报价的一定百分比计算的内容应一次求出，否则容易造成报价的低估。
(2)实际业务中，除了采用费用额相加的方法外，还有规定定额费用的做法，该费用率的计算基础是含税的进货成本。
(3)银行费用是根据出口发票金额的一定百分比收取，计费基础是成交价格。佣多和保险费通常也根据成交价格来计算。
(4)垫款利息按照进货成本计算，远期收款利息按照成交价格计算。
(5)报价核算有总价核算和单价核算两种方法：总价法比较精确，但要将核算结果折算成单价后才能对外报价；单价法可以直接救出报价，但计算过程需保留多位小数，以保证报价准确，上述实例采用的就是单价核算法。
(6)注意报价的计量单位以及集装箱数量的准确性：它直接影响单位运价和国内费用的多少。
(7)出口报价核算出来之后，可以采用逆算方法验算，即报价产生以后，用收入减去支出等于成本的原理来核算对外报价是否正确。
(8)业务员在对外磋商之前就应进行报价核算，以做到对一票买卖的综合经营状况心中有数。因此，务必填好出口商品价格核算单
跟单信用证常见条款及短语
一、Kinds of L/C 信用证类型
1.revocable L/C/irrevocable L/C 可撤销信用证/不可撤销信用证
2.confirmed L/C/unconfirmed L/C 保兑信用证/不保兑信用证
3.sight L/C/usance L/C 即期信用证/远期信用证
4.transferable L/C(or)assignable L/C(or)transmissible L/C /untransferable L/C
可转让信用证/不可转让信用证
5.divisible L/C/undivisible L/C 可分割信用证/不可分割信用证
6.revolving L/C 循环信用证
7.L/C with T/T reimbursement clause 带电汇条款信用证
8.without recourse L/C/with recourse L/C 无追索权信用证/有追索权信用证
9.documentary L/C/clean L/C 跟单信用证/光票信用证
10.deferred payment L/C/anticipatory L/C 延期付款信用证/预支信用证
11.back to back L/Creciprocal L/C 对背信用证/对开信用证
12.traveller's L/C(or:circular L/C) 旅行信用证

二、L/C Parties Concerned 有关当事人
1.opener 开证人
(1)applicant 开证人（申请开证人）
(2)principal 开证人（委托开证人）
(3)accountee 开证人
(4)accreditor 开证人（委托开证人）
(5)opener 开证人
(6)for account of Messrs 付（某人）帐
(7)at the request of Messrs 应（某人）请求
(8)on behalf of Messrs 代表某人

(9)by order of Messrs 奉（某人）之命
(10)by order of and for account of Messrs 奉（某人）之命并付其帐户
(11)at the request of and for account of Messrs 应（某人）得要求并付其帐户
(12)in accordance with instruction received from accreditors 根据已收到得委托开证人得指示
2.beneficiary 受益人
(1)beneficiary 受益人
(2)in favour of 以（某人）为受益人
(3)in one's favour 以……为受益人
(4)favouring yourselves 以你本人为受益人
3.drawee 付款人（或称受票人，指汇票）
(1)to drawn on (or :upon) 以（某人）为付款人
(2)to value on 以（某人）为付款人
(3)to issued on 以（某人）为付款人
4.drawer 出票人
5.advising bank 通知行
(1)advising bank 通知行
(2)the notifying bank 通知行
(3)advised through…bank 通过……银行通知
(4)advised by airmail/cable through…bank 通过……银行航空信/电通知
6.opening bank 开证行
(1)opening bank 开证行
(2)issuing bank 开证行
(3)establishing bank 开证行
7.negotiation bank 议付行
(1)negotiating bank 议付行
(2)negotiation bank 议付行
8.paying bank 付款行
9.reimbursing bank 偿付行
10.the confirming bank 保兑行

三、Amount of the L/C 信用证金额
1.amount RMB￥… 金额：人民币
2.up to an aggregate amount of Hongkong Dollars… 累计金额最高为港币……
3.for a sum (or :sums) not exceeding a total of GBP… 总金额不得超过英镑……
4.to the extent of HKD… 总金额为港币……
5.for the amount of USD… 金额为美元……
6.for an amount not exceeding total of JPY… 金额的总数不得超过……日元的限度

四、The Stipulations for the shipping Documents 跟单条款
1.available against surrender of the following documents bearing our credit number and the full name and address of the opener 凭交出下列注名本证号码和开证人的全称及地址的单据付款
2.drafts to be accompanied by the documents marked(×)below 汇票须随附下列注有（×）的单据
3.accompanied against to documents hereinafter 随附下列单据
4.accompanied by following documents 随附下列单据
5.documents required 单据要求
6.accompanied by the following documents marked(×)in duplicate 随附下列注有（×）的单据一式两份
7.drafts are to be accompanied by… 汇票要随附（指单据）……

五、Draft(Bill of Exchange) 汇票
1.the kinds of drafts 汇票种类
(1)available by drafts at sight 凭即期汇票付款
(2)draft(s) to be drawn at 30 days sight 开立30天的期票
(3)sight drafs 即期汇票
(4)time drafts 原期汇票
2.drawn clauses 出票条款（注：即出具汇票的法律依据）
(1)all darfts drawn under this credit must contain the clause “Drafts drawn Under Bank of…credit No.…dated…” 本证项下开具的汇票须注明“本汇票系凭……银行……年……月……日第…号信用证下开具”的条款
(2)drafts are to be drawn in duplicate to our order bearing the clause “Drawn under United Malayan Banking Corp.Bhd.Irrevocable Letter of Credit No.…dated July 12, 1978” 汇票一式两份，以我行为抬头，并注明“根据马来西亚联合银行1978年7月12日第……号不可撤销信用证项下开立”
(3)draft(s) drawn under this credit to be marked：“Drawn under…Bank L/C No.……Dated (issuing date of credit)” 根据本证开出得汇票须注明“凭……银行……年……月……日（按开证日期）第……号不可撤销信用证项下开立”
(4)drafts in duplicate at sight bearing the clauses“Drawn under…L/C No.…dated…” 即期汇票一式两份，注明“根据……银行信用证……号，日期……开具”
(5)draft(s) so drawn must be in scribed with the number and date of this L/C 开具的汇票须注上本证的号码和日期
(6)draft(s) bearing the clause：“Drawn under documentary credit No.…(shown above) of…Bank” 汇票注明“根据……银行跟单信用证……号（如上所示）项下开立”

六、Invoice 发票
1.signed commercial invoice 已签署的商业发票
in duplicate 一式两份
in triplicate 一式三份
in quadruplicate 一式四份
in quintuplicate 一式五份
in *tuplicate 一式六份
in septuplicate 一式七份
in octuplicate 一式八份
in nonuplicate 一式九份
in decuplicate 一式十份
2.beneficiary's original signed commercial invoices at least in 8 copies issued in the name of the buyer indicating (showing/evidencing/specifying/declaration of) the merchandise, country of origin and any other relevant information. 以买方的名义开具、注明商品名称、原产国及其他有关资料，并经签署的受益人的商业发票正本至少一式八份
3.Signed attested invoice combined with certificate of origin and value in 6 copies as reuired for imports into Nigeria. 以签署的，连同产地证明和货物价值的，输入尼日利亚的联合发票一式六份
4.beneficiary must certify on the invoice…have been sent to the accountee 受益人须在发票上证明，已将……寄交开证人
5.4% discount should be deducted from total amount of the commercial invoice 商业发票的总金额须扣除4%折扣
6.invoice must be showed: under A/P No.… date of expiry 19th Jan. 1981 发票须表明：根据第……号购买证，满期日为1981年1月19日
7.documents in combined form are not acceptable 不接受联合单据
8.combined invoice is not acceptable 不接受联合发票
七、Bill of Loading 提单
1.full set shipping (company's) clean on board bill(s) of lading marked "Freight Prepaid" to order of shipper endorsed to … Bank, notifying buyers 全套装船（公司的）洁净已装船提单应注明“运费付讫”，作为以装船人指示为抬头、背书给……银行，通知买方
2.bills of lading made out in negotiable form 作成可议付形式的提单
3.clean shipped on board ocean bills of lading to order and endorsed in blank marked "Freight Prepaid" notify: importer(openers,accountee) 洁净已装船的提单空白抬头并空白背书，注明“运费付讫”，通知进口人（开证人）
4.full set of clean "on board" bills of lading/cargo receipt made out to our order/to order and endorsed in blank notify buyers M/S … Co. calling for shipment from China to Hamburg marked "Freight prepaid" / "Freight Payable at Destination" 全套洁净“已装船”提单/货运收据作成以我（行）为抬头/空白抬头，空白背书，通知买方……公司，要求货物字中国运往汉堡，注明“运费付讫”/“运费在目的港付”
5.bills of lading issued in the name of… 提单以……为抬头
6.bills of lading must be dated not before the date of this credit and not later than Aug. 15, 1977 提单日期不得早于本证的日期，也不得迟于1977年8月15日
7.bill of lading marked notify: buyer,“Freight Prepaid”“Liner terms”“received for shipment” B/L not acceptable 提单注明通知买方，“运费预付”按“班轮条件”，“备运提单”不接受
8.non-negotiable copy of bills of lading 不可议付的提单副本

八、Insurance Policy (or Certificate) 保险单 （或凭证）
1.Risks & Coverage 险别
(1)free from particular average (F.P.A.) 平安险
(2)with particular average (W.A.) 水渍险（基本险）
(3)all risk 一切险（综合险）
(4)total loss only (T.L.O.) 全损险
(5)war risk 战争险
(6)cargo(extended cover)clauses 货物（扩展）条款
(7)additional risk 附加险
(8)from warehouse to warehouse clauses 仓至仓条款
(9)theft,pilferage and nondelivery (T.P.N.D.) 盗窃提货不着险
(10)rain fresh water damage 淡水雨淋险
(11)risk of shortage 短量险
(12)risk of contamination 沾污险
(13)risk of leakage 渗漏险
(14)risk of clashing & breakage 碰损破碎险
(15)risk of odour 串味险
(16)damage caused by sweating and/or heating 受潮受热险
(17)hook damage 钩损险
(18)loss and/or damage caused by breakage of packing 包装破裂险
(19)risk of rusting 锈损险
(20)risk of mould 发霉险
(21)strike, riots and civel commotion (S.R.C.C.) 罢工、暴动、民变险
(22)risk of spontaneous combustion 自燃险
(23)deterioration risk 腐烂变质险
(24)inherent vice risk 内在缺陷险
(25)risk of natural loss or normal loss 途耗或自然损耗险
(26)special additional risk 特别附加险
(27)failure to delivery 交货不到险
(28)import duty 进口关税险
(29)on deck 仓面险
(30)rejection 拒收险
(31)aflatoxin 黄曲霉素险
(32)fire risk extension clause-for storage of cargo at destination Hongkong, including Kowloon, or Macao 出口货物到香港（包括九龙在内）或澳门存仓火险责任扩展条款
(33)survey in customs risk 海关检验险
(34)survey at jetty risk 码头检验险
(35)institute war risk 学会战争险
(36)overland transportation risks 陆运险
(37)overland transportation all risks 陆运综合险
(38)air transportation risk 航空运输险
(39)air transportation all risk 航空运输综合险

40)air transportation war risk 航空运输战争险
(41)parcel post risk 邮包险
(42)parcel post all risk 邮包综合险
(43)parcel post war risk 邮包战争险
(44)investment insurance(political risks) 投资保险（政治风险）
(45)property insurance 财产保险
(46)erection all risks 安装工程一切险
(47)contractors all risks 建筑工程一切险

2.the stipulations for insurance 保险条款
(1)marine insurance policy 海运保险单
(2)specific policy 单独保险单
(3)voyage policy 航程保险单
(4)time policy 期限保险单
(5)floating policy (or open policy) 流动保险单
(6)ocean marine cargo clauses 海洋运输货物保险条款
(7)ocean marine insurance clauses (frozen products) 海洋运输冷藏货物保险条款
(8)ocean marine cargo war clauses 海洋运输货物战争险条款
(9)ocean marine insurance clauses (woodoil in bulk) 海洋运输散装桐油保险条款
(10)overland transportation insurance clauses (train, trucks) 陆上运输货物保险条款（火车、汽车）
(11)overland transportation insurance clauses (frozen products) 陆上运输冷藏货物保险条款
(12)air transportation cargo insurance clauses 航空运输货物保险条款
(13)air transportation cargo war risk clauses 航空运输货物战争险条款
(14)parcel post insurance clauses 邮包保险条款
(15)parcel post war risk insurance clauses 邮包战争保险条款
(16)livestock & poultry insurance clauses (by sea, land or air)
活牲畜、家禽的海上、陆上、航空保险条款
(17)…risks clauses of the P.I.C.C. subject to C.I.C.
根据中国人民保险公司的保险条款投保……险
(18)marine insurance policies or certificates in negotiable form, for 110% full CIF invoice covering the risks of War & W.A. as per the People's Insurance Co. of China dated 1/1/1976. with extended cover up to Kuala Lumpur with claims payable in (at) Kuala Lumpur in the currency of draft (irrespective of percentage) 作为可议付格式的海运保险单或凭证按照到岸价的发票金额110%投保中国人民保险公司1976年1月1日的战争险和基本险，负责到吉隆坡为止。按照汇票所使用的货币在吉隆坡赔付（无免赔率）
(19)insurance policy or certificate settling agent's name is to be indicated, any additional premium to cover uplift between 10 and 17% may be drawn in excess of the credit ualue 保险单或凭证须表明理赔代理人的名称，保险费如增加10-17%可在本证金额以外支付
(20)insurance policy (certificate) … Name of Assured to be showed: A.B.C.Co. Ltd. 保险单或凭证作成以A.B.C.有限公司为被保险人
(21)insurance policy or certificate covering W.A. (or F.P.A.) and war risks as per ocean marine cargo clause and ocean marine cargo war risk clauses of the People's Insurance Company of China dated 1/1/1981 保险单或凭证根据中国人民保险公司1981年1月1日的海洋运输货物保险条款和海洋运输货物战争险条款投保水渍险（或平安险）和战争险
(22)insurance policy/certificate covering all war mines risks 保险单/凭证投保一切险、战争险、地雷险（注：mines解释为地雷，属于战争险的负责范围，可以接受）
(23)W.A. this insurance must be valid for period of 60 days after the discharge of goods 水渍险在货物卸船后60天有效
(24)in triplicate covering all risks and war risks including W.A. and breakage in excess of five per cent on the whole consignment and including W/W up to buyer's godown in Penang
投保一切险和战争险包括水渍险，破碎损失有5%绝对免赔率，按全部货物计算，包括仓至仓条款，负责到买方在槟城的仓库为止（的保险单）一式三份
(25)insurance policy issued of endorsed to order … for the face value of invoice plus 10% covering including war with 15 days after arrival of goods at destination, only against FPA and T.P.N.D.
按发票面值加10%投保战争险，货物到达目的地后15天有效，仅负责平安险和盗窃提货不着险的保险单开给或背书给……
(26)insurance policy or certificate issued by an insurance Co. with W.P.A. clause covering the merchandise for about 10% above the full invoice value including unlimited transhipment with claims payable at Singapore
由保险公司签发的保险单或凭证按发票总金额另加10%投保水渍险，包括非限定转船的损失，在新加坡赔付
(27)covering all eventual risks 投保一切以外风险
(28)covering all marine risks 投保一切海运风险
(29)marine insurance policy including "both ot blame" collision clauses and fully covering the shipment 海运保险单包括负责船舶互撞条款和全部货载
(30)insurance … including deviation clauses 保险包括绕道条款
(31)covering overland transportation all risks as per overland transportation cargo insurance clauses (train, trucks) of the People's Insurance Company of China dated…
按照中国人民保险公司×年×月×日陆上运输货物保险条款（火车、汽车）投保陆上运输一切险
(32)covering air transportation all risk as per air transportation cargo insurance clauses of P.I.C.C.
按照中国人民保险公司×年×月×日航空运输货物保险条款投保航空运输一切险
(33)insurance policy or certificate covering parcel post all risks including war risks as per parcel post insurance clauses and parcel post war risk insuracne clauses of the People's Insurance Company of China dated…
保险单或凭证按照中国人民保险公司×年×月×日邮包保险条款和邮包战争险条款投保邮包一切险和邮包战争险
(34)covering all risks including war risks as per ocean marine cargo clauses and air transportation cargo insurance clauses and ocean marine cargo war risk clauses and air transportation cargo war risk clauses of the People's Insurance Company of China dated…
按照中国人民保险公司×年×月×日海洋运输货物保险条款和航空运输货物保险条款以及海洋运输货物战争险条款和航空运输货物战争险条款投保海空联运一切险和战争险
(35)covering all risks as per ocean marine cargo clauses and overland transportation cargo insurance clause (train, truck) of P.I.C.C. dated…
按照中国人民保险公司×年×月×日海洋运输货物保险条款和陆上运输货物保险条款（火车、汽车）投保海陆联运一切险
(36)covering all risks including war risks as per overland transportation cargo insurance clauses (train,truck) and air transportation cargo insurance clauses and air transportation cargo war risk clause and war clauses (for cargo transportation by rail) of the People's Insurance Company of China dated…
按照中国人民保险公司×年×月×日陆运货物保险条款（火车、汽车）和空运货物保险条款以及空运货物战争险条款和铁路货运战争条款投保陆空陆联运一切险和战争险
(37)including shortage in weight in excess of 0.5%(with 0.5% franchise) on the whole consignment
包括短量损失有0.5%绝对免赔率（0.5%相对免赔率），按全部货物计算
(38)including risk of breakage and clashing 包括破裂或凹瘪险
(39)including risk of chipping & denting 包括碎裂或凹弯险
(40)including risk of bad odour 包括恶味险
(41)including damage by hooks, oils, muds and contact with other cargo(insured value)
包括钩损、油污、泥污以及和他物接触所致的损失（以保险价值为限）
(42)including damage caused by rain fresh and/or water, internal combustion(total or partial loss)
包括淡水雨淋，自燃所致的损失（包括全部或部分损失）
(43)including loss and/or damage caused by sea water, fresh-water, acid,grease
包括海水、淡水、酸蚀、油脂所致的损失
(44)including T.P.N.D. loss and/or damage caused by heat, ship's sweat and odour, hoop-rust, breakage of packing
包括偷窃提货不着，受热船舱发汗，串味，铁箍锈损，包装破裂所致的损失
(45)including damage caused by infestation mould 包括虫蛀霉烂的损失
(46)including damage due to rough handling during transit subject to C.T.C.
按照中国保险条款包括运输途中操作不当所致的损失
(47)including loss and/or damage from any external cause as per CIC
按照中国保险条款包括外来原因所致的损失
(48)including damage by slings, stains, grease, acids

包括吊具、斑污、油脂、酸蚀造成的损失
(49)excluding risk of breakage 不包括破碎险
(50)including the breakage does not cover the goods remarked in th invoice as originally damage
包括破碎险，但不负责发票所示之货物的原残损失
(51)excluding natural loss in weight 不包括途耗短量的损失
(52)including 60 days after discharge of the goods at port of destination (or at station of destination) subject to C.T.C.
按照中国保险条款货物在目的港卸船（或在目的地车站卸车）后60天为止
(53)including W.A. & risk of fire for 60 days in customs warehouse after discharge of the goods at port of destination subject to CIC
按照中国保险条款投保水渍险和火险，在目的港卸货后存入海关仓库60天为止
(54)this insurance must be valid for a period of 60 days after arrival of merchandise at inland destination 本保险扩展到货物到达内地的目的地后60天有效
(55)insurance policy or certificate covering F.P.A. including the risk of war and risks of S.R.C.C. as per I.C.C. dated…and institute war clauses dated…and institute S.R.C.C. clauses dated…
按照×年×月×日伦敦保险学会条款和×年×月×日学会战争险条款以及×年×月×日学会罢工、暴动、民变险条款投保平安险、战争险和罢工、暴动、民变险
(56)the People's Insurance Company of China investment insurance (political risks) clauses
中国人民保险公司投资保险（政治风险）条款
(57)property insurance clauses 财产保险条款
(58)the People's Insurance Company of China Erection all risks clauses
中国人民保险公司安装工程一切险条款
(59)the People's Insurance Company of China contractors all risks clauses
中国人民保险公司建筑工程一切险条款
九、Certificate of Origin 产地证
1.certificate of origin of China showing 中国产地证明书
stating 证明
evidencing 列明
specifying 说明
indicating 表明
declaration of 声明
2.certificate of Chinese origin 中国产地证明书
3.Certificate of origin shipment of goods of … origin prohibited 产地证，不允许装运…的产品
4.declaration of origin 产地证明书（产地生明）
5.certificate of origin separated 单独出具的产地证
6.certificate of origin "form A" “格式A”产地证明书
7.genetalised system of preference certificate of origin form "A" 普惠制格式“A”产地证明书
十、Packing List and Weight List 装箱单与重量单
1.packing list deatiling the complete inner packing specification and contents of each package 载明每件货物之内部包装的规格和内容的装箱单
2.packing list detailing… 详注……的装箱单
3.packing list showing in detail… 注明……细节的装箱单
4.weight list 重量单
5.weight notes 磅码单（重量单）
6.detailed weight list 明细重量单
7.weight and measurement list 重量和尺码单

十一、Inspection Certificate 检验证书
1.certificate of weight 重量证明书
2.certificate of inspection certifying quality & quantity in triplicate issued by C.I.B.C. 由中国商品检验局出具的品质和数量检验证明书一式三份
3.phytosanitary certificate 植物检疫证明书
4.plant quarantine certificate 植物检疫证明书
5.fumigation certificate 熏蒸证明书
6.certificate stating that the goods are free from live weevil 无活虫证明书（熏蒸除虫证明书）
7.sanitary certificate 卫生证书
8.health certificate 卫生（健康）证书
9.analysis certificate 分析（化验）证书
10.tank inspection certificate 油仓检验证明书
11.record of ullage and oil temperature 空距及油温记录单
12.certificate of aflatoxin negative 黄曲霉素检验证书
13.non-aflatoxin certificate 无黄曲霉素证明书
14.survey report on weight issued by C.I.B.C. 中国商品检验局签发之重量检验证明书
15.inspection certificate 检验证书
16.inspection and testing certificate issued by C.I.B.C. 中国商品检验局签发之检验证明书

十二、Other Documents 其他单据
1.full tet of forwarding agents' cargo receipt 全套运输行所出具之货物承运收据
2.air way bill for goods condigned to…quoting our credit number 以……为收货人，注明本证号码的空运货单
3.parcel post receipt 邮包收据
4.Parcel post receipt showing parcels addressed to…a/c accountee 邮包收据注明收件人：通过……转交开证人
5.parcel post receipt evidencing goods condigned to…and quoting our credit number 以……为收货人并注明本证号码的邮包收据
6.certificate customs invoice on form 59A combined certificate of value and origin for developing countries 适用于发展中国家的包括价值和产地证明书的格式59A海关发票证明书
7.pure foods certificate 纯食品证书
8.combined certificate of value and Chinese origin 价值和中国产地联合证明书
9.a declaration in terms of FORM 5 of New Zealand forest produce import and export and regultions 1966 or a declaration FORM the exporter to the effect that no timber has been used in the packing of the goods, either declaration may be included on certified customs invoice 依照1966年新西兰林木产品进出口法格式5条款的声明或出口人关于货物非用木器包装的实绩声明，该声明也可以在海关发票中作出证明
10.Canadian custtoms invoice(revised form)all signed in ink showing fair market value in currency of country of export 用出口国货币标明本国市场售价，并进行笔签的加拿大海关发票（修订格式）
11.Canadian import declaration form 111 fully signed and completed 完整签署和填写的格式111加拿大进口声明书

十三、The Stipulation for Shipping Terms 装运条款
1.loading port and destinaltion装运港与目的港
(1)despatch/shipment from Chinese port to… 从中国港口发送/装运往……
(2)evidencing shipment from China to…CFR by steamer in transit Saudi Arabia not later than 15th July, 1987 of the goods specified below
列明下面的货物按成本加运费价格用轮船不得迟于1987年7月15日从中国通过沙特阿拉伯装运到……
2.date of shipment 装船期

bills of lading must be dated not later than August 15, 1987
提单日期不得迟于1987年8月15日
(2)shipment must be effected not later than(or on)July 30,1987 货物不得迟于（或于）1987年7月30日装运
(3)shipment latest date… 最迟装运日期：……
(4)evidencing shipment/despatch on or before… 列明货物在…年…月…日或在该日以前装运/发送
(5)from China port to … not later than 31st August, 1987 不迟于1987年8月31日从中国港口至……
3.partial shipments and transhipment 分运与转运
(1)partial shipments are (not) permitted （不）允许分运

(2)partial shipments (are) allowed (prohibited) 准许（不准）分运
(3)without transhipment 不允许转运
(4)transhipment at Hongkong allowed 允许在香港转船
(5)partial shipments are permissible, transhipment is allowed except at… 允许分运，除在……外允许转运
(6)partial/prorate shipments are perimtted 允许分运/按比例装运
(7)transhipment are permitted at any port against, through B/lading 凭联运提单允许在任何港口转运
十四、Date & Address of Expiry 有效日期与地点
1.valid in…for negotiation until… 在……议付至……止
2.draft(s) must be presented to the negotiating(or drawee)bank not later than… 汇票不得迟于……交议付行（受票行）
3.expiry date for presention of documents… 交单满期日
4.draft(s) must be negotiated not later than… 汇票要不迟于……议付
5.this L/C is valid for negotiation in China (or your port) until 15th, July 1977 本证于1977年7月15日止在中国议付有效
6.bills of exchange must be negotiated within 15 days from the date of bills of lading but not later than August 8, 1977 汇票须在提单日起15天内议付，但不得迟于1977年8月8日
7.this credit remains valid in China until 23rd May, 1977(inclusive) 本证到1977年5月23日为止，包括当日在内在中国有效
8.expiry date August 15, 1977 in country of beneficiary for negotiation 于1977年8月15日在受益人国家议付期满
9.draft(s) drawn under this credit must be presented for negoatation in China on or before 30th August, 1977 根据本证项下开具的汇票须在1977年8月30日或该日前在中国交单议付
10.this credit shall cease to be available for negotiation of beneficairy's drafts after 15th August, 1977 本证将在1977年8月15日以后停止议付受益人之汇票
11.expiry date 15th August, 1977 in the country of the beneficiary unless otherwise 除非另有规定，（本证）于1977年8月15日受益人国家满期
12.draft(s) drawn under this credit must be negotiation in China on or before August 12, 1977 after which date this credit expires
凭本证项下开具的汇票要在1977年8月12日或该日以前在中国议付，该日以后本证失效
13.expiry (expiring) date… 满期日……
14.…if negotiation on or before… 在……日或该日以前议付
15.negoation must be on or before the 15th day of shipment 自装船日起15天或之前议付
16.this credit shall remain in force until 15th August 197 in China 本证到1977年8月15日为止在中国有效
17.the credit is available for negotiation or payment abroad until… 本证在国外议付或付款的日期到……为止
18.documents to be presented to negotiation bank within 15 days after shipment 单据需在装船后15天内交给议付行
19.documents must be presented for negotiation within…days after the on board date of bill of lading/after the date of issuance of forwarding agents' cargo receipts
单据需在已装船提单/运输行签发之货物承运收据日期后……天内提示议付
十五、The Guarantee of the Opening Bank 开证行付款保证
1.we hereby engage with you that all drafts drawn under and in compliance with the terms of this credit will be duly honored 我行保证及时对所有根据本信用证开具、并与其条款相符的汇票兑付
2.we undertake that drafts drawn and presented in conformity with the terms of this credit will be duly honoured 开具并交出的汇票，如与本证的条款相符，我行保证依时付款
3.we hereby engage with the drawers, endorsers and bona-fide holders of draft(s) drawn under and in compliance with the terms of the credit that such draft(s) shall be duly honoured on due presentation and delivery of documents as specified (if drawn and negotiated with in the validity date of this credit) 凡根据本证开具与本证条款相符的汇票，并能按时提示和交出本证规定的单据，我行保证对出票人、背书人和善意持有人承担付款责任（须在本证有效期内开具汇票并议付）
4.provided such drafts are drawn and presented in accordance with the terms of this credit, we hereby engage with the drawers, endorsors and bona-fide holders that the said drafts shall be duly honoured on presentation 凡根据本证的条款开具并提示汇票，我们担保对其出票人、背书人和善意持有人在交单时承兑付款
5.we hereby undertake to honour all drafts drawn in accordance with the terms of this credit 所有按照本条款开具的汇票，我行保证兑付

十六、Special Conditions 特别条款
1.for special instructions please see overleaf 特别事项请看背面
2.at the time of negotiations you will be paid the draft amount less 5% due to… 议付时汇票金额应少付5%付给……（注：这种条款是开证行对议付行的指示）
3.which amount the negotiation bank must authorise us to pay 该项金额须由议付行授权我行付给（注：指佣金的金额）
4.if the terms and conditions of this credit are not acceptable to you please contact the openers for necessary amendments 如你方不接受本证条款，请与开证人联系以作必要修改
5.negotiations unrestricted/restricted to advising bank 不限制议付行/限于通知行
6.(the price)including packing charges （价格）包括包装费用
7.all documents must be separated 各种单据须分开（即联合单证不接受）
8.beneficiary's drafts are to be made out for 95% of invoice value, being 5% commission payable to credit opener 受益人的汇票按发票金额95%开具，5%佣金付给开证人
9.drafts to be drawn for full CIF value less 5% commission, invoice to show full CIF value 汇票按CIF总金额减少5%开具发票须表明CIF的全部金额
10.5% commission to be remitted to credit openers by way of bank drafts in sterling poungds drawn on…this commission not to be showed on the invoice 5%佣金用英镑开成以……为付款人的银行汇票付给开证人，该佣金勿在发票上表明
11.freight and charges to be showed on bill of lading etc. 提单等（单据）须标明运费及附加费
12.cable copy of shipping advice despatched to the accountee immediately after shipment 装船后，即将装船通知电报副本寄交开证人
13.one copy of commercial invoice and packing list should be sent to the credit openers 15 days before shipment 商业发票和装箱单各一份须在装船前15天寄给开证人
14.the beneficiary is to cable Mr.…stating L/C No., quantity shipped name & ETD of vessel within 5 days after shipment, a copy of this cable must accompany the documents for negotiation 受益人应在装船后5天内将信用证号码、装船数量、船名和预计开航日期电告……先生，该电报的副本须随同单据一起议付
15.all documents except bills of exchange and B/Lading to be made out in name of A.B.C.Co. Ltd. and which name is to be shown in B/Lading as joint notifying party with the applicant 除汇票和提单外，所有单据均须作成以A.B.C.有限公司为抬头，并以该公司和申请人作为提单的通知人
16.signed carbon copy of cable required 要求（提供）经签署的电报复本
17.both shipment and validity dates of this credit shall be automatically extended for 15 days at the date of expiry 本证的装船有效期均于到期日自延展15天
18.amount of credit and quantity of merchandise…% more or less acceptable 证内金额与货物数量允许增减……%
19.credit amount and shipment quantity…% more or less allowed 证内金额与装运数量允许增减……%
20.shipment samples to be sent direct by airmail to buyer before shipment 装运前须将装船货样直接航寄买方
21.cable accountee name of steamer/carriage number, quantity of goods and shipment date(or E.T.A.) 将船名/车号、货物数量及装船期（或预抵期）电告开证人
22.all banking charges outside Hongkong are for account of accountee 香港以外的全部银行费用由开证人负担
23.drawee Bank's charges and acceptance commission are for buyer's account 付款行的费用和承兑费用由买方负担
24.port congestion surcharge, if any, is payable by openers inexcess of this documentary credit amount against evidence 如果有港口拥挤费，超过本证金额部分凭证明由开证人支付
25.amount of this credit may be exceeded by cost of insurance 本证金额可以超过保险费部分
26.this letter of credit is transferable in China only, in the event of a transfer, a letter from the first beneficiary must accompany the documents for negotiation 本信用证仅在中国可转让，如实行转让，由第一受益人发出的书面（证明）须连同单据一起议付
27.letter of guarantee and discrepancies are not acceptable 书面担保和错误单据均不接受
28.admixture 5% max. including organic matter such as weed and inorganic 杂质最高5%，包括有机物（如杂草）和无机物
29.include this symbol “丹” in the shipping marks on each side of the carton(that is four markings in one carton) 包含有“丹”字记号的装船唛头刷在纸箱的每一面（即每个纸箱要刷四个唛头）

十七、In Reimbursement 索偿文句
1.instruction to the negotiation bank 议付行注意事项
(1)the amount and date of negotiation of each draft must be endorsed on reverse hereof by the negotiation bank 每份汇票的议付金额和日期必须由议付行在本证背面签注
(2)this copy of credit is for your own file, please deliver the attached original to the beneficaries 本证副本供你行存档，请将随附之正本递交给受益人
(3)without you confirmation thereon （本证）无需你行保兑
(4)documents must be sent by consecutive airmails 单据须分别由连续航次邮寄（注：即不要将两套或数套单据同一航次寄出）
(5)all original documents are to be forwarded to us by air mail and duplicate documents by sea-mail 全部单据的正本须用航邮，副本用平邮寄交我行
(6)please despatch the first set of documents including three copies of commercial invoices direct to us by registered airmail and the second set by following airmail 请将包括3份商业发票在内的第一套单据用挂号航邮经寄我行，第二套单据在下一次航邮寄出
(7)original documents must be snet by Registered airmail, and duplicate by subsequent airmail 单据的正本须用挂号航邮寄送，副本在下一班航邮寄送
(8)documents must by sent by successive (or succeeding) airmails 单据要由连续航邮寄送
(9)all documents made out in English must be sent to out bank in one lot 用英文缮制的所有单据须一次寄交我行
2.method of reimbursement 索偿办法
(1)in reimbursement, we shall authorize your Beijing Bank of China Head Office to debit our Head Office RMB Yuan account with them, upon receipt of relative documents 偿付办法，我行收到有关单据后，将授权你北京总行借记我总行在该行开立的人民币帐户
(2)in reimbursement draw your own sight drafts in sterling on…Bank and forward them to our London Office, accompanied by your certificate that all terms of this letter of credit have been complied with 偿付办法，由你行开出英镑即期汇票向……银行支取。在寄送汇票给我伦敦办事处时，应随附你行的证明，声明本证的全部条款已经履行
(3)available by your draft at sight payable by us in London on the basis to sight draft on New York 凭你行开具之即期汇票向我行在伦敦的机构索回票款，票款在纽约即期兑付
(4)in reimbursement, please claim from our RMB￥ account held with your banking department Bank of China Head Office Beijing with the amount of your negotiation 偿付办法，请在北京总行我人民币帐户中索回你行议付之款项
(5)upon presentation of the documents to us, we shall authorize your head office backing department by airmail to debit the proceeds to our foreign business department account 一俟向我行提交单证，我行将用航邮授权你总行借记我行国外营业部帐户
(6)after negotiation, you may reimburse yourselves by debiting our RMB￥ account with you, please forward all relative documents in one lot to us by airmail 议付后请借记我行在你行开立的人民币帐户，并将全部有关单据用航邮一次寄给我行
(7)all bank charges outside U.K. are for our principals account, but must claimed at the time of presentation of documents 在英国境外发生的所有银行费用，应由开证人负担，但须在提交单据是索取
(8)negotiating bank may claim reimbursement by T.T. on the…bank certifying that the credit terms have been complied with 议付行须证明本证条款已旅行，并按电汇条款向……银行索回货款
(9)negotiating bank are authorized to reimburse themselves to amount of their negotiation by redrawing by airmail at sight on…bank attaching to the reimbursement draft their certificate stating that all terms of the credit have been complied with and that the original and duplicate drafts and documents have been forwarded to us by consecutive airmail 议付行用航邮向……银行重开一份即期汇票索取议付条款。索偿汇票须附上证明，声明本证所有条款已履行，单据的正副本已由连续航次寄交我行

十八、The Stipulations of “Uniform customs and Practice for Documentary Credits” “跟单信用证统一惯例”文句
1.except as otherwise stated herein 除本证另有规定外
2.except so far as otherwise expressly stated 除非另有明确表示
3.this credit is subject to… 本证根据……解释
4.uniform customs and practice for documentary credits 跟单信用证统一惯例
5.International Chamber of Commerce Brochure No.400 国际商会第400号手册
6.1983 revision 1983年修订本
7.except as otherwise expressly stated herein, this credit is subject to uniform customs and practice for documentary credits 1993 Revision, International Chamber of Commerce, publication No.500 除另有规定外，本证根据国际商会第500号出版物《跟单信用证统一惯例》1993年修订解释

收益匪浅，感谢感谢，望多出精品

我也学到好多呢，不过不懂的更多了

谢谢

学到了很多课本里学不到的，谢谢你了

多谢楼主，辛苦辛苦！！

楼主辛苦了，支持你　

那么多啊,学习一下~

都是些实用的东西，支持

看得想死的心都有了……那么多的

呵呵 是有很多看不懂啊
辛苦楼主了

太谢谢楼主了，感激涕零呀．．．．．．

多谢楼主啊/////有好处，希望以后常做点精华的下来啊？？？

果然是高手，学习了。

回复 #11 ray19800401 的帖子

能够分类就更好了，美中不足

楼主就是传说中的好人啊:lol:lol

谢谢lz辛苦了
能否留下联系方式如果我们又不懂得可以请教您呀
谢谢

楼主~~谢谢~~~~~~~~~~~

真可谓宏篇巨制!都是精华啊!
楼主辛苦了,希望兄弟们今后多多交流!!!

谢谢分享！！！收藏！！！

多谢楼主,....正在努力学习中....

谢谢lz，辛苦了！！！

强帖，不知道可不可以置顶！！先顶一下