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出口合同的履行

【目的与要求】通过对出口合同履行全过程的学习，应该达到如下学习目标。1.掌握出口合同的基本履行程序，协调好各个环节所涉及的相关部门的业务工作;2.通晓全部出口业务单证的处理技术;3.熟悉外汇核销和出口退税工作;4.能够掌握分寸，做好业务善后处理，应对结汇风险。

【重点难点】出口合同履行全过程，全部出口业务单证的处理技术。

本章导读

一、案例

二、本章主要内容

准备货物

一、出口备货

二、备货注意事项

三、出口报验

落实信用证

一、催证

二、审证

三、改证

组织装运

一、租船订舱

二、出口报关

三、出口投保

四、装船

制单结汇

一、出口结汇办法

二、对结汇单据的要求

三、对结汇单据不符点的处理办法

四、主要结汇单据及其缮制要求

出口收汇核销和出口退税

一.出口收汇核销

二.出口退税

出口业务善后处理

一、业务善后函

二、违约的处理

本章小结：

一、解释名词

托运单、议付、装货单、收妥结汇、收货单、原产地证、海关发票、出口收汇核销

二、英文词语翻译

1.Commercial invoice、2.Packing list 、3.Certificate of origin 、4.GSP certificate of origin Form A 、5.Full set or complete set of B/L 、6.Draft、7.Export lisence、8.Amendment to the L/C、9.Shipping order、10.Full container load

三、解释下列信用证条款

1.We hereby issue in your favour this irrevocable documentary credit which is available by payment against presentation of the following documents.

2.We hereby add confirmation to this credit and we undertake that documents presented for payment in conformity with terms of this credit will be duly honoured on presentation.

3.Negotiation under this credit to advising bank.

4.This credit available with any bank by negotiation of beneficiary’s drafts at 60 days after sight drawn on us.

5.Available by your draft at 30 days sight drawn on issuing bank, discount charges and acceptance commission are for beneficiary’s account.

6.Usance draft to be negotiated sight basis, interest is for buyer’s account.

7.Beneficiary’s drafts to be made out for 95% of invoice value, being the amount after deduction of 5% commission payable to credit applicant.

8.Documents to be presented within 15 days after the date of issuance of the shipping documents but within the validity of the credit.

相关链接：

2012年商务师考试国际贸易理论与实务大纲汇总

2012年国际商务师考试国际贸易理论与实务重点汇总

2012年国际商务师考试之常用看病词汇汇总

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