最新国际贸易实务(周瑞琪等)-课后答案详解

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国际贸易实务(英文版) International Trade Practice

周瑞琪 王小欧 徐月芳 编著

Chapter two

IV. Short questions

1. 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 the 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. 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 concerning the transfer of risks?

答：Shipment contract terms vs. arrival contract terms. Under shipment contract terms

seller’s 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 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 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 buyer when the goods are handed over to the first

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carrier nominated by seller. Under CFR seller’s risk will be transferred when the

goods pass over the ship’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 risk. Difference: a.

CPT 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 buyer

when the goods are handed over to the first carrier nominated by seller. Under

CFR seller’s risk will be transferred when the goods pass over the ship’s rail.

7. 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

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 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 shipment”, if Hamburg is

the port of shipment, from the Chinese trader’s perspective, he is importing.

V．Case Studies

1. An FOB contract stipulated, "The shipment will be effected in March 2008. If the

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vessel fails to arrive at the port of shipment on time, the seller agrees to set aside

the goods 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 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?

析： a案例中提到“shipment will be effected in March 2008”,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“additional 27 days”,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：a FOB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“with a better price”。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. 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, some 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 货物在装运港已经“officially certified as Grade One”，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“due to long voyage”这说明货物变质的原因是由于运输时间长。

答案：No。

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答题切入点：a 货物变质的原因；b CFR术语下风险转移的情况。

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 and invoices to the buyer, and demanded payment.

(1) Should the buyer pay?

(2) Which party would have to take the loss?

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“symbolic delivery”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；b CIF术语对双方交货、领受货物的规定；c 解释“symbolic delivery”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. A Shanghai company signed a CIF contract to sell Christmas goods to a British

company. The $1 million contract stipulated, "The seller guarantees that the

goods arrive at the port of destination by December 1, 2008. 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, the 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 the obligation concerning arrival time?

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术精品文档

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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“shipment contract”。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“arrival contract”。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：a CIF术语对双方风险及义务的划分，点出“shipment contract”这一概念；b 解释“arrival date” 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. 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

transshipment 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 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 side cheated them with a direct

B/L. The Chinese company believed that since they signed the contract under a

“到岸价格” 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（arrival contract term）了，而实际上它应该是个装运合同术语(shipment contract term)。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。

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Chapter three

V．Case Studies

1. BB Company signed a contract to export clothing. Its export costs totaled

RMB800,000, 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 = 8

2) Its export profit/loss rate.

A: The Export cost 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 "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 = USD1000

FOBC2 = FOB / (1- C%) = USD1000 / (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 same 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%) = USD104.047

AC’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 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. To get the same export revenue, what FOB price should the exporter

offer?

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A: I = CIF x U x R = USD2000 x 110% x (1% + 0.2%) = USD26.4

FOB = CIF – F – I = 2000 – 50 –26.4 = USD1923.6

The exporter’s new offer should be “USD1923.6 per M/T FOB Guangzhou”.

5. The price quoted by an exporter was "USD450 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 = USD500

CIF = CFR/(1- U x R) = 500/(1- 110% x 0.8%) = 500 / 0.9912 = USD504.44

The new offer would be “USD504.44 per case CIF Auckland”.

7. On Nov. 20th, 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 considering 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.的回复对价格进行了更改, 这是一个还盘. 当Dee Inc.对报盘进行还盘, 原来的报盘就自动中止了.在这个前提下，Lee Co.可以采取任何行动而不须顾虑先前的报价. b. 尽管Dee Inc.在原报盘的有效期内又发出了一个无条件接受报盘的回复,但由于之前他们已经进行了还盘,所以此时的接受无效。

答案：Yes。

答题切入点：a 还盘的定义；b 报盘中止的因素。

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 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在两天后的回复中虽然声明接受报盘，但同时要求＂shipment

immediately”, 这是对原报盘的船期“shipment within 2 months”进行了修改，因此构成了一个还盘．原报盘则被中止．b. 在这个前提下，再来考虑X都有哪些选择以及哪个是最可能或最好的。

答题切入点：a． 还盘的定义；b． 报盘中止的因素；c． X可能有的各项选择；d. X最可能选择的做法及原因。

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Chapter four

VI. Case Studies

1. 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 result, dates of higher quality, Grade 2,

were used as substitutes. The seller proudly marked the invoice, “Dates of Grade 2

sold at the price of Grade 3”.

(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：本题的解题要点：a. 联合国国际货物销售合同公约第三十五条（１）卖方交付的货物必须与合同所规定的数量、质量和规格相符，并须按照合同所规定的方式装箱或包装。 b. 合同本身的品质规定是“Grade 3” c. 实际所交货物的品质是“Grade 2”。

（1） 答案：Yes, 买方可以拒收货物。不论品质比规定的好或差，只要实际所交货物的品质是与合同本身的品质规定不同，就是不符。在此情况下，买方有权利拒收货物。

答题切入点：品质不符的理解。

（2）答案：Yes, 如果我是卖方，我会与买方磋商，寻求买卖双方都能接受的处理方法。

答题切入点：与买方磋商解决。

2. ABX Company sent a sample of exporting goods 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”. After taking the delivery, the buyer had the goods

inspected. Although the quality conformed 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. 买方可以向卖方提出索赔, 因为卖方交付的货物的品质与样品不符；在这笔交易中，卖方犯了起码两个错误：

错误(1)： 品质条款没有品质机动

某些产品（如农副产品等）的质量具一定的不稳定性，为了交易的顺利进行，在规定其品质指标的同时，应制定一定的品质机动幅度，允许卖方所交的货物的品质指标在一定的幅度内有灵活性。否则单一的品质指标难以达到，往往给卖方履行合同带来困难。

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答题的切入点：品质机动条款

错误(2)：品质规定用了双重标准，既凭合同规格买卖，又凭样品买卖。

表示品质的方法很多，品质条款应视商品的特性而定，采取合理的品质规定。凡是能用一种方法表示某种品质的，一般就不宜用两种或两种以上的方法来表示。根据联合国国际货物销售合同公约，如同时采用既凭样品又凭规格买卖，则要求卖方交付的货物的品质必须既与样品一致，又要符合合同所规定规格，要做到两全其美，难以办得到，往往给卖方履行合同带来困难。

答题的切入点：品质规定的双重标准，既凭合同规格又凭样品买卖

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：本题的解题要点：合约中的数量为“吨”，是不明确的规定。 “吨”，在实行公制的国家一般理解为公吨，每吨为1000公斤；在实行英制的国家一般理解为长吨，每吨为1016公斤；在实行美制的国家一般理解为短吨，每吨为907公斤。所以，当卖方理解为公吨，每吨为1000公斤；而买方理解为长吨，每吨为1016公斤是， 这份合约下卖方实际交货的数量与买方预期收货数量的差别为160 公吨 [（1016 kg – 1000 kg ） X 10,0000 = 160 000kg =

160 metric tons]。

答案：是买卖双方对合约数量规定的“吨”有不同的理解。

答题的切入点：a. 数量规定不明确；b. 不同度量衡制度下的“吨”表示的实际数量不同。

4. A Beijing company signed a contract to import wool from Australia. The quantity

was 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：本题的解题要点：a. 文中提到合同约定的数量是“20MT”，应理解为净重。因为计算重量的方法有毛重，净重，公量等，而根据联合国国际货物销售合同公约第五十六条，如果价格是按货物的重量规定的，如有疑问，应按净重确定。b. 合同商品的羊毛，具有较强的吸湿性，其所含的水分受客观环境的影响较大，故其重量很不稳定。为了准确计算这类商品的重量，国际贸易中买卖双方通常会约定标准（公定）回潮率， 采用按公量计算的办法。

(1) 答案：回潮是指货物（纤维材料）在环境温度下吸湿含水的现象。 回精品文档

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潮率则是指货物（纤维材料）含水重量占货物（纤维材料）干重的百分比

答题的切入点：回潮（率）的概念

(2) 答案：买方这笔交易不划算。因为合同中没有明确规定计算重量的方法，只能按净重计算。因此当卖方实际交货的羊毛，因具有较强的吸湿性而其所含的水分高达33%是，买方也别无他法，只得按净重（连带33%的水分）计算付款。

∵ Conditioned Weight = Dried Net Weight x(1+ Standard Regain)

=

Net Weight x

1+ Standard Regain

1+ Actual Regain

∴ Dried Net Weight = Net Weight / (1+ Actual Regain)

= 20 / (1+33%) = 15.04 M/T

Moisture content = Actual Weight – Dried Net Weight

= 20 – 15.04 = 4.96 M/T

or ∵Regain = (moisture content / 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/T

Dried net weight = actual weight –moisture content

= 20 – 4.96 = 15.04 M/T

答题的切入点：合同约定计算重量的方法不明确

(3) 答案：如按公量计算， 这批货只有16.54 公吨。

计算：

Conditioned Weight =

Net Weight x

1+ Actual Regain

= 20 x [(1+ 10%)/(1+33%)] = 16.54 M/T

答题的切入点：公量的计算

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Chapter five

VI. Case Studies

1. 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 with the ports of shipment and the dates of shipment. Did the

exporter violate the terms of the L/C?

析：本题的解题要点：UCP600第三十一条：b.表明使用同一运输工具并经由同次航程运输的数套运输单据在同一次提交时，只要显示相同目的地，将不视为部分发运，即使运输单据上表明的发运日期不同或装货港、接管地或发运地点不同。案例虽然没有说明货物是否在同一目的港卸货，但如果没有强调说明，一般认为是同一个目的地。

答案：No, 卖方没有违反信用证“不允许装船” 的规定。

答题切入点：对转船的定义和相关规定的理解。

3. A Chinese exporter signed a CIF contract with a foreign importer. Payment was

to be made by irrevocable sight L/C. Both the contract and the L/C prohibited

transshipment. Within the validity of the Credit, the exporter shipped the cargo

on board a liner sailing direct to the port of destination, and presented the direct

B/L for negotiation. Later the foreign issuing bank also made payment against

the direct B/L forwarded by the negotiation bank. However, in order to collect

some other cargos, the carrying vessel unloaded the cargo at an intermediate port

without authorization. The cargo was instead reloaded on to an old vessel, and

thus arrived at the destination two months late. As a result, the buyer lodged a

claim against the Chinese side for fraud, since the cargo was actually

transshipped even though the direct B/L was issued. Finally the exporter

accepted the claim and made compensation as requested, as he thought that he,

as the person booking the vessel, should be liable for the carrier's unauthorized

transshipment.

(1) Do you think the settlement of this case appropriate?

(2) Who should bear the loss? Why?

(3) Who should be liable for the damage? Why?

(4) What should the seller do?

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析：本题的解题要点：a. 信用证规定不允许转船； b. 卖方与承运人签订的运输合同是要求直达船运输的，有直达提单为证； c. 承运人中途卸货转船是其单方面的违约行为。

（1）答案：No。 卖方不应赔偿买方的损失。

答题切入点： a. CIF的性质和卖方的责任 b. 中途卸货转船的责任人。

（2）答案：买方自己而不应由卖方承担损失。

答题切入点：贸易术语CIF风险的转移。

（3）答案：承运人应对货损负责。

答题切入点：a. Direct B/L的含义 b. 造成货损的直接原因及其责任方。

（4）答案：卖方可建议并协助买方直接向承运人交涉并索赔。

答题切入点：卖方不是货损的责任人。

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