I [ ]...1 [ ]...3 [ ]...5 [ ]... 11 [ ]...13 [ ]...18 [ ]...21 [ ]...27...30 [ ]...30 [ ]...39 [ ]...41 [ ]...42 [ ]...56 [ ]...61 [ ]...67 [ ]...70 [ ]...77 [ ]...80
[ ]...81 [ ]...88 [ ]... 103 [ ]...111 [ ]... 112 [ ]... 114 [ ]... 118 [ ]... 121 [ ]... 136 [ ]... 138 [ ]... 144 [ ]... 157 [ ]... 170 [ ]... 172 [ ]... 175... 179... 188... 192 II
[ ] is so high 1 Waybill 2 air waybill 3 date of arrival 4 terms of trade 5 importer 6 exporter 7 term of foreign exchange 8 country whence consigned 9 export license 10 validity of import license 11 export license 12 means of transport 1 It is difficult for us sell the goods, as your price 2 It would be very difficult for us to push any sales if we buy it at this price 3 Our price is reasonable compared with that in the 1
international market elsewhere 4 Your price is higher than those we got from 5 Taking the quality into consideration, I think the price is reasonable price 6 Our products are of high quality 7 Our products can stand competition 8 I don t think the end user would accept your 9 In order to conclude the business, we may make some concessions 10 We are prepared to make a 2% reduction if your order is big enough 2% 11 In order to conclude the transaction, we accept 2
your price 12 What do your think of your price 1 L/G (Letter of Guarantee) 2 M/T( Metric Ton) 3 N/N (Non-Negotiable, Not Negotiable) 4 O./L (Ocean ill of Lading) 5 O.No. (Order Number) 6 S/ (Sight raft) 7 NT (Non Tariff arrier) 8 N.. (Theflferage and Non-elivery) 9 W.W. (Warehouse to Warehouse) 10 Yd(s)(Yard(s)) 11 W/M (Weight or Measurement) 12 W.R.(W/R)(War Risk) [ ] 3
4 ( ) ( ) HS ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( )
5 ( ) ( ) [ ] ( )
1 (1) WTO 2002 1 1 7,316 5,332 (2) 2002 36 23 (3) 2 6
(1) (2) ( ) 1 7
8 2 3
4 ( ) 1 WTO 2 3 9
4 1 2 3 4 10
5 6 [ ] [Harmonized ommodity escription nd oding System] ( HS 11
) 1992 1 1 7000 8 99 22 4 12
1996 22 6 8, 1 97 ( 77 ) 6 7 8 ( 98 99 ) [ ] 13
6 (1) ( ) (2), (2) 14
(1) (2) (1) (3) (1) (2) (1) 15
(2) (1) (1) (2) (3) (4) ( ) 16
1 2 ( ) 3 4 5 2002 10 3 11 17
56 ( ) 2000 20%( ) 50%( ) 36 7 [ ] 4 18
( ) 1 ( ) 11 45% 3% 2 ( ) ( ) =( + ) (1 = FO 10 000 000 200 000 19
5 8% 100 000 8 500 (10 000 000+200 000)/(1-5 )=10 251 256.2814 10 251 256.28141 8500 100 000= 871356.7839196 871357 8703 2314 80% 871 357 80%=697 085.6 (871 357 697 085.6 )/(1-8%) =1 704 828.91 1 704 829 1 704 829 8%=136 386.32 ( ) 4 240 220 0.2 0.1 = 20
335ml 1 =988 1 =962 1 =1 388 1 =1 176 1000 24 IFUS$10 000 100 824 7.5 / 220 / 335ml 1 000 24 1 000ml=,8040 =8.1377 7.5 8 040=60 300 220 8.1377=1 790.29 [ ] ( ) 17% 13% 13% 1 21
2 3 4 5 ( ) 6 ( ) = + = FOntwerp SFr223 343 RM42 240 0.3%, SFR100= 22
RM387.055 223 343 387.055 100=864 460.24865 (864 460.24865+42 240)/(1 0.3%)=909 428.5342528 909 429 8459.6100 15% 909 429 15%=136 414.35 909 429+136 414.35=1 045 843.35 1 045 843 17%=177 793.31 ( ) 1 ( ) 23
2 3 4 5 6 7 8 9 1 2 3 24
4 5 6 7 8 9 90 10 11 12 ( ) 1, IF 1.5 2 25
IF 1 3 90 ( 90 ) 1 4 IF 3 5 IF 3 6 IF 3 ( ) 7 1 10 10 26
IF 180 000 100 90 ( 90 ) 1 = IF =180 000 1 =180 [ ] 6 6 000 500 499.46 380 /189 794.80 FO 200 / 0.27 100 =871.00 ( (1) (380 499.46 ) 27
8.71=1 653 112.71 FO (2) 200 500 200=100 000 (3) IF =(FO+ ) (1 )=(1 653 112.7+100 000) (1 0.27%)=1 757 859 (4) 72142000 4.8% 1 757 859 4.8%=84 377.23 ( = =FO (1+ FO FO 28
4 500 100 102 FR 7 610 850 1 =1.1266 (1) 29023000 30% (2) FR 7 610 1.1266 450 =3 858 041.70 ( ) (3) =850 459 =390 150 ( ) (4) FO =FR F( ) =3 858 041.70 390 15 =3 467 891.7 =FO (1+ ) =3 467 891.790 (1+30%) =2 667 609 (5) 29
2 667 609 30%=800 282.70 IF 20 000 30% IF 3 =20 000 (1 15%/30%) 3 =30 [ ] 1 3 000 24 330 / FO HK50/ HK20 000 0.3% 3.5 / 220 / (1 =988 ) 17% 100 =106 ( ) )83 160 5 291 42 066.67 )83 160 5 291 45 762.85 30
)83 160 5 227.20 44 863.34 )83 160 5 227.20 30 726.14 2 1998 1 1 ( ) 24 000 35 100 8 900 1 24 1 17 ( ) ) 168 ) 476 ) 340 ) 748 3 IF US100 000 US4 000 ( ) )US100 00 )US104 00 )US96 00 )US98 00 31
4 17% 13% 13% ( ) ) ) ) ) 5 100 250 FR 50 000 350 15% ( ) )6 187 )7 500 )5 380.5 )4 820 6 IF 20 30% 15% ( ) )300 )450 )600 32
)750 1 ( ) ) HK400 000 HK30 000 HK30 000 ) OK HK10/ HK10/ ) ) 2 ( ) ) 33
) ( ) ) ) 3 IF US1 000 US100=850 10% 17% 1998 9 1 ( ) 1998 9 11 ( ) )9.76 )7.32 )4.88 )2.44 4 34
20000 20% 17% ( ) ) 2 493.76 ) 2 857.14 ) 2 543.64 ) 2 914.29 5 ( ) ) ) ) ) 6 40 000 20% 17% ( ) ) 4 987.52 ) 5 714.28 35
) 5 087.28 ) 5 828.58 1 1997 12 1998 2 43,750 ( ) 2 1997 10 1 ( ) 3 ( ) 4 ( ) 5 1995 1 1 ( ) 6 ( ) 36
1 138 Steargl alcohol(-18) 20m.t 000 IF US$2 2 500 FO 380 / 200 0.27% 1 =8.71 ( ) 3 1 ( 3 000) 25 000 4 IF 20 000 30% ( 15% ) 5 1997 3 10 IF 10 000 1998 3 10 10% 1 IF US1 000( 8 500 ) 1 500 50 15% 37
US900 2 FO 100 0.3% 10% 17% 100 =850 3 500 8% 17% 4 IF80 000 100 5 20 000 30 000 2002 4 29 ( ) 2002 5 13 ( ) 6 20 000 1998 9 1 ( ) 1998 9 12 ( ) 7 IF 2 30% 10% 38
8 IF 8 500 10% 17% [ ] 1 additional order 2 advice of shipment 3 air bill of lading 4 air freight 5 amendment of contract 6 applicant for the credit 7 at sight 8 average clause 9 bank draft 10 barter trade 11 bearer 12 bill drawn payable at a certain time after sight 1 I am afraid your price is quite high 2 I m afraid we can t accept your price 39
3 t present the supply of this commodity exceeds the demand 4 This is our lowest quotation. I m afraid we can t go any further 5 We may accept your price only if you can make an earlier shipment cases 6 How many do you intend to order 7 We want to order 800 cases 800 8 The most we can offer you at present is 500 500 9 I suggest you buy this product 10 The supply position of this product is better 40
11 The minimum quantity of an order for the goods is 500 cases 500 12 What do you think of the terms of payment 1 U. L. (Underwriter Laboratories inc.) 2 T/R (Trust Receipt) 3 R (gainst ll Risks) 4 T (bout) 5 / (ccount) 6 /O (ccoun Of) 7 N (ir onsignmen Note) 8 (ddress) 9 M (mend) 10 MT (mount) 11 (dditionenium) 12 (ccouid) [ ] 41
42 ( ) ( ) ( ) ( ) ( ) [ ]
43 ( ( ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) 1
44 ( ) ( ) (1) (2)
2 ( ) 3 ( ) 45
( ) 1 (1) (2) (3) 2 46
3 4 ( ) (1) (2) (3) ( ) 47
1999 6 1 ( ) ( ) 48
1 ( ) 2 3 4 49
5 6 ( ) 1 1) 3 000 ( 1,000 ) 1 000 50
( ) (2) 10 000 (3) 10 000 ( 10 000 ) 2 (1) (2) 51
3 (1) (2) ( ) 1 ( ) 52
E 2 95% 5% 85% 15% 3 ( 53
( ) 1 2 ( ) 1 ( ) 6 1 ( ) 1 54
2 55
[ ] ( ) ( ) 1 2 56
( ) ( ) ( ) 1996 4 1 2 ( 57
) 3 4 ( ) 1 2 58
1 1 3 4 ( ) 1 59
2 ( ) ( ) 60
61 ( ) 5 [ ] ( )
( ) 1 2 3 4 ( ) 1 2 62
3 4 ( ) ( ) 1 63
64 ( ) 1 2
( ) 3 ( ) ( ) 1 65
2 3 4 ( ) 66
[ ] 3 ( ) 4 5 20 000 6 10 9? ( ) 4 1 67
2 ( ) 3 100 4 ( ) 1 ( ) (1) (2) 2 3 68
4 5 ( ) 1 2 3 ( ) 1 10,000 2 3 ( ) 4 5 ( ) 1 69
) 2 ( ) 1 10 2 3 [ ] 1 ( ) ) ) ) ) 2 ( ) 21 70
8 ( ) 3 ( ) 4 ( ) 71
5 ( ) 6 ( ) 8 6 5 3 1 ( ) 72
73 2 ( ) 3 ( )
4 ( ) 5 ( ) 50 10 15 50 3 10 5 15 3 74
6 ( ) 1 ( ) 2 ( ) 3 ( ) 4 ( ) 75
5 ( ) 6 ( ) 7 ( ) 8 ( ) 9 ( ) 10 ( ) 76
( ) ( ) ( ) ( ) ( ) ( ) 3 [ ] 1 consignor 2 certificate of origin 3 inspection certificate 4 place of origin 77
5 port of dispatch 6 type of goods 7 partial shipment 8 accepting bank 9 accepting house 10 ad valorem duty 11 ad valorem freight 12 actual tare 1 We hope you will accept payment terms 2 We are thinking of payment by / / 3 We usually accept payment by irrevocable L/ payable against shipping documents 4 I wonder if you will accept 5 For large orders, we insist on payment by L/ 78
6 n irrevocable L/ gives your exports the protection of a banker's guarantee 7 Your L/ must reach us 30 days before delivery 30 8 The L/ should be opened by the buyer 15 to 20 days before delivery 15 20 9 We would prefer you to pay for imports in RM 10 The L/ remain valid for 15 days from the date of shipment 15 1 /S (t Sight) 2 /W (ctual Weight) 3 / (ill for ollection) 4 / (ank raft) 5 /E (ill of Entry) (ill of Exit) 79
6 E (ill of Exchange) 7 H (ill Head) 8 /M (ill of Materials) 9 O (ash On elivery) 10 (harid) 11 Y (ity) 12 (ocuments ttached) [ ] 1 (1) (2) ( (3) 2 (1) (2) ( (3) 3 (1) (2) ( ) (3) ( ) 80
[ ] ( ) ) ( ( ( ) ( ( ( ( ) 81
1 2 3 4 ( ) 82
1 2 3 ( ) ( ) 83
84 ( ) ( )
( ) 1 24 24 2 24 ( ) 85
86 ( ) ( ) ( ) ( ) ( ) 1 2
( ) 87
88 ( ) ( ) [ ]
( ) 1 2 (1) ( ) (2) ( ) ( ) 1 89
90 2 ( )
3 ( ) ( ) ( ) ( ) 91
4 3 (1) (2) 3 (3) 3 1 5 92
( ) ( ) 3 1,000 ( 1,000 ) 800 1,000 1 1 200 50 250 12 1 (0.75 ) 2 400 100 93
500 12 2 (1.5 ) 1,000 5,000 ( 5,000 ) 1 180 ( ) 120 1 2 1 ( ) 1 ( ) ( ) 94
( ) ( ) ( ) ( ) ( ) 2 (1). ( ). ( ) 1. 6 000 50. 5 000 E. 2 000 95
F. G. (2).... 6 000 E. F. G. (3). ( ) ( ) 96
. ( ) 3 (1) (2) 4 1996 8 1 10% 30% 80% 100% 2001 30% 50% 70% 97
98 = ( IF ) ( ) ( ) ( ) ( ) ( ) ( )5 ( )
99 1 2 3
4 ( ) 1 100
( ) ( ) 2 101
102 3 ( ) 4 (1) 3 ( ) (2)
( ).. (3) [ ] 1993 2 92U304 93WS-9119503US 2 92U304 103
4 41 1.21 1 3 ( ) 104
2 ( ) 3 ( ) 4 ( ) 24 24 105
5 ( ) 6 ( ) 1 2 3 5 1 ( ) 106
107 2 ( ) 3 ( )
4 ( ) 20 5 ( ) 6 ( ) 108
1 ( ) 2 ( ) 3 ( ) ( ) 4 ( ) 5 ( ) 6 24 ( ) 7 IF 109
( ) 8 ( ) 9 ( ) 10 ( ) 1 2 3 4 5 1 110
2 3 4 [ ] shipments. 1 advice of shipment 2 barter trade 3 bill drawn to order 4 cargo insurance 5 cash and delivery 6 certificate of quantity 1 This same method applies to all the other three 3 2 You should produce a similar Letter of Guarantee jointly signed by two banks. 3 You will have to open the L/ one month before the time you want the goods to be delivered. 1 111
promptly? 4 ould you possibly effect shipment more -? 1 XL (Extra Large, Extra Long) 2 TW (Total Weight) 3 TO (Transhipment elivery Order) 4 L/T (Letter of Trust) 5 Q (Quality ssurance) 6 RM (Registered ir Mail) 7 STL (Style) 8 TEU (Twenty-foot Equivelent Unit)20 9 W/L (Woven Label) [ ] 1 (1) (2) (3) (4) 2 112
(1) (2) (3) (4) 3 (1) (2) (3) (4) 4 (1) (2) (3) (4) (5) 5 (1) (2) 113
[ ] 1. 2. 95% 5% 3. 114
4. 5. 5 000 ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) 115
116 6. 7. 4000 78 8.
117 9. H H 10. +/+@+ @+16 / 1. 2. 3.
4. 5. [ ] 1. 2. 3. 118
4. ( ) 1. 100 000 2002 1 5 1 9 1 10 500 ( ) (1) (2) 119
(3) 500 1 20 1 19 1 18 2 5 2. 3. 120
1. 2. 3. 4. 1.(1) (2) (3) 2. 3 [ ] 1. 1997 10 1 121
122 ( ) 2. ( ) 3. ( ) 4.
123 5. ( ) 6. 7. ( )
8. 100 250 FR 50000 350 / 15% ( )( ) 6187 5380 7500 4820 9. IF US25000/ 100% US1 00= RM 871 8% ( ) 217750 435500 37870 17420 124
US1000 10. IF 10% 17% US100 =RM 850 2001 5 8 ( ) 5 28 ( ) RM 142.22 RM 12.20 RM 54.7 RM 65.64 11. 3000 24 330ml/ FO HK50/ HK20000 0.3/% 3.5/ RM220 / (1 =988 ) 17% HK100 =RM106 ( ) 83160 5291 42066.67( RM) 83160 5291 45762.81( RM) 83160 5227 44863.34 ( RM) 83160 5227 30726.14( RM) 1. 125
2. 13% 3. 4. 5. 126
6. 7. 127
8. 60 9. ( ) 10. 11. 128
129 12. 13. US4000000 US500000 US500000 FO US200000 US10000
US500 US10000 US300 IF US220800 US 20800 2 14. 130
15. 16. 2000 17. 131
10 ( 300 ) (100ml) 18. 1000 100 200 50 50 50 19. 132
13% 1. IF 2. 2000 3. 4. 133
5. 10 2000 5 10 2001 11 15 12 6. 7 = IF 1/60 7. IF 2% =(IF-I-F) (1-2%)/(1+ ) 8. ( ) 9. 50 10. IF US1000000 US80000 IF 11. 134
12. 2001 1 20 2001 5 15 3 18 6 22 3 18 13. 14. 15. 16. 135
17. 2001 12 2 70% 2002 1 1 43.8% 1 2 3 4 5 6 7 8 9 10 11 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 1. 2 3 4 5 6 7. 8 9 10 11 12 13. 14 15 16 17 [ ] 136
1. N 2. 3. 4. 5. 21 97 6. 7. 8. 0401 0401 0401 9. 2502 10. 2825.9090 137
11. 12. 13. 14. 15. 16. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 [ ] 1. 138
2. ( ) 14 7 5 15 3. 2001 9 26 10 15 ( ) 10 15 10 29 ( ) 5 6 7 8 4. 5 6 8 139
7 5. ( ) 6 3 2 1 6. ( ) 3000 10000 5000 6000 1. 1. 2. 140
3. 3. ( ) 5. 141
1. 2. 3. 4. 5. 6. 7. 8. 142
9. 1 2 3 ( 14 15 10 9 10 15 6 10 28 28 29 )4 5 6 5 1 2 3 4 1 2 3 4 5 6 7 8 9 143
[ ] 1. 1 3 6 1 2. ( ) 3. 10000 4. 85% 15% 144
95% 5% 75% 25% 75% 25% 5. ( ) 10000 5000 1000 20000 6. ( ) 5 10 15 7 7. ( ) 8. ( ) 145
9. 1 6 3 1 10. 5 6 8 3 11. ( ) 12. ( ) 6 12 3 1 13.20 ( ) ( ) ( ) 20 8 8 31~35 20 20 8 8 31~35 30 40 8 8 63~68 30 40 8 8 31~35 30 14. T 146
15. T 1. 2. 147
3. 14 14 24 24 4. 5. 148
6. 7. 8. 9. 149
10 000 10. 1 11. 12. 150
13. 14. 15. 151
16. 17. 18. ( T 152
) 19. ( ) ( ) 20. ( ) 1. 2. 153
3. 4. 5. 14 24 6. 7. 8. 9. 154
10. 11. 12. 13. 14. 15. 16. 17. 18. 95%,5% 5% 155
19. 20. 21. 22. 23. 24. 25. 26. 27. 28 ( ) 29 156
30 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 [ ] 157
1. ( ) 2. ( ) 150 20 150 20 3. ( ) 4. 1998 ( ) 1 1 3 31 1 1 4 30 158
1 15 3 15 1 15 4 15 1. ( ) 2. ( ) 3. ( ) 159
160 4. ( ) ( ) 5. ( ) 6. ( ) 1997
6. 1 1 1. 2. 3. 4. 161
5. 6. 6 7. 8. 9. 10. ( ) 1. 162
163 2. 150
3. 4. 1 1 4 30 1. 2. 164
( ) ( ) ( ) 3. (1) (2) (3) (4) (5) 165
4. ( ) 5. 20 6. 7. (1) 166
(2) 1 (3) 1 (4) (5) 1. 2. 3. 167
(1) (2) (3) 4. 5. 168
6. 6 (1) (2) (3) (4) (5) (6) 7. 8. 169
9. 10. ( ) [ ] 1. ( ) 3.5 6 8 170
2. ( ) ( ) 12 24 24 48 24 36 38 48 1. 2. 3. 1. 171
2. 3. 4. 5. 6. 7. 8. 1 2 1 2 3 1 2 3 4 5 6 7 8 [ ] 1. 172
173 2.( ) 3. ( ) 4.
5. 1. 1000 2. 3. 174
4. 5. 1. 2. 3. 4. 5. 1 2 3 4 5 [ ] 1. 2. 6 175
3 9 3. 6 3 9 4. 5. 6. 176
1. 2. 3. ( ) 177
4.2002 5. 1. 2. 3. 4. 5. 1 2 3 4 5 6 178
1 2 3 4 5 1 2 3 4 5 1. 500 500 1 3 1 2. SONY 3., 179
( ) 4. 1000 10000 50000 5. FR 1,000 5% 300 FO 1000 650 1250 665 180
181 6. 7. 10 30 IF US22400 US224000 1) IF 2)30 3) 4) 116 5)22400
182 1. 2. 3. ( ) ( ) 5000 1998 4 10
183 ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) 4. 5. 10
30 IF Shanghai US 22400 US 22400 30 : 22400 6. 30% 7. NO MRK 1 2 184
8. 1. ( ) 2. 1998 4 10 ( ) 185
3. ( ) 4. ( ) 5. 1 ( ) 6. 50 ( ) 7. ( ) 8. ( ) 9. 186
( ) 10. ( ) 11. ( ) 12. 10 11091 ( ( ) 13. ( ) 14. 50 ( 187
: 1. 2. 3. 4. 5. 6. 7. 1. 2. 3. 4. 5. 6. 7. 8. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 1. 2. 188
3. 24 24 4. 1 2 3 189
5 5. 3 31 1. 2. : 190
1. ( ) 2.,, ( ) 3. ( ) 4. ( ) 5. ( ) 6. 191
( 1. 2. 3. 4. 5. 1. 2. 1. 2. 3. 4. 5. 6. 1. 6 20 14 ( ) 7 2. 3 192
3. 4. 193
5. 49% 49% 25% 25% 6. 1000 ( 100 =10.79 ) 672 1072 7. 6 7 8 12 194
8. 9.,. 10. 195
8 6 5 3 11. T T T 12. ( ) 100 400 800 1000 13. 196
1. 2.,?,, 3. 197
4. 5. 198
1. 5000, ( ) 2. ( ),., ( ) 3. ( ) 4. 49% ( ) 5. ( ) 6. ( ) 199
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 1. 2. 3. 4. 5. 1. 2. 3. 4. 5. 6. 200