F:Good afternoon, Mr. Bush. B:Good afternoon. A moment please, Let me see. right.. It s s your problem. What? I Mean what you would like me to do for you? F:Sorry.. Mr.. Sorry. Bush.. To bother you, but I really need some help in understanding These terms in these documents you asked me to read. B:Oh, the trade terms? Yes, it s s a very important area every employee in this field should Know well. F:Yes. In fact I have already applied for a course, in my spare time, for this summer. B:OK. Now what are these terms?
福斯特：下午好，布什先生。 布 什：下午好。请等一会??，哦??好了。我看看，你有什么问题？我是说你有什么事要我帮忙吧。 福斯特：对??对不起，布什先生，给??给您添麻烦了。但我确实需要您帮助我理解您叫我读的这些文件中的术语。 布 什：哦，是贸易术语吗？好的，这是一个很重要的领域，每一个干这行的人都应明白。 福斯特：是的， 是的。实际上我已经申请了一个进修班， 业余的， 就在今年夏天。 布 什：好吧。是些什么术语？
B:All right. Now let me explain them to you one by one. Duty Unpaid means the seller hasTo bear the costs and risks involved in bringing the goods to the named place in the buyer ss Country. The seller is obligated to pay all expenses before the goods have been transported To the named place, excluding duties, taxes and other official charges payable upon Importation. F:I see. Er. so according to what you. It s ve explained, Duty Unpaid requires the seller to Pay all the costs of delivery exclusive of duties and the costs of import clearance. Park B:M.. F:But I have no idea about VAT Paid and VAT Unpaid. B:VAT Paid requires the seller to pay the value added tax charged on the importation of the Goods and...? F:VAT Unpaid. B:VAT Unpaid shifts the obligation to pay value added tax on importation of the goods from The seller to the buyer. Understand? F:Yes.
福斯特：您看这??, Duty Unpaid, VAT Paid, VAt Unpaid, FOB, FCA, CIF, CFR.. 布 什：好吧， 让我一个一个给你解释。Duty Unpaid是指卖方承担将货物运至买方国内指定地点的所有费用和风险。卖方要承担将货物运输到指定地点的所有费用， 但不包括进口关税、 捐税和其他官方费用。 福斯特：我明白了。根据您的解释， Duty Unpaid就是要求卖方支付除进口关税及各进口清关费用之外的所有交货费用。 布 什：是的。 福斯特：但我对 VAT Paid 和 VAT Unpaid一无所知。 布 什：VAT Unpaid要求卖方支付货物进口的增值税， 还有??？ 福斯特：VAT Unpaid． 布 什：VAT Unpaid将承担进口货物增值税的责任由卖方转移至买方。明白了吗？ 福斯特：是的。
B:Right. Now let s look at FOB., it s FOB is for Free On Board. It s s one of the most Popularly used trade terms. It means the Seller shall undertake to load the contracted goods On board the vessel chosen by the buyer at the named port of shipment. F:M.. Yes, go., on please. B:Er. under this term., the buyer has to bear all costs and risks of loss of or damage to the Goods from the ship s rail. But it it s is the seller s responsibility for clearing the goods s for Export. F:Yes. FCA. B:FCA is for Free Carrier. The seller delivers the goods, cleared for export, to the carrier Nominated by the buyer at the named place. F:Well, I s t see the difference between can the two terms. B:The main differences are in the mode of transport and the place of goods s delivery and Risk s s shift. FOB is used only for sea or inland waterway transport, and the risk of loss Transfers to the buyer when goods have been when. It s delivered across the ship s rail; While FCA may be used for multi modal transport, i. e. by rail, air, sea, inland Waterway or by a combination of such modes, and the place of delivery may be the Seller s s premises or other place, but should be chosen by the two parties. The risk will Shift to the buyer when the seller has fulfilled his obligation to deliver the goods to the Carrier nominated by the buyer. Now you see the differences?
布 什：好， 还有什么？ 福斯特：FOB, FCA, CIF, CFR.. 布 什：好。先让我们看一下FOB。FOB的含义是船上交货。它是应用为广泛的贸易术语之一。意思是卖方要负责在指定装运港将合同规定的货物装上买方指派的船只。 福斯特：嗯??请继续。 布 什：哦??在这一术语下， 买方要承担货物越过船舷后的所有费用和风险。但是， 卖方应该负责办妥货物的出口结关手续。 福斯特：是这样。FCA了。 布 什：FCA的含义是货交承运人。卖方在指定地点将已办妥出口结关手续的货物交给买方指派的承运人。 福斯特：嗯， 我看不出这两个术语之间有什么区别。 布 什：主要区别在于运输的方式、 交货的地点和风险转移。FOB仅仅适用于海运或内河水运， 风险在??货物越过船舷时转移至买方； 而FCA可能被用于多种运输方式，就是铁路运输、 空运、 海运、 内河运输或者这些运输方式的组合。交货地点是在卖方的营业处所， 或者其他地方， 但需由双方指定。卖方完成将货物交给承运人的责任之后， 风险也随之转移。现在看清它们的区别了吗？
B:Ok. CIF is the abbreviation of Cost, Insurance and Freight, which means the seller Delivers when the goods pass the ship s rail in the it s port of shipment. It requires the seller To pay the costs and freight necessary to bring the goods to the named port of destination, But the risk of loss of or damage to the goods, as well as any additional costs due to Events occurring after the time of delivery, are transferred from the seller to the buyer at It s the ship s rail. The seller also has to procure marine insurance against the buyer s s riskof Loss of or damage to the goods during the carriage. S it F:That? B:That s s it. F:How about CFR? B:CFR. Well.., er. (look at his watch. I mean there are), so many terms involved in International trade, and I couldn t explain them all it s to you here today. Now I have got this Manual on international trade terms. Take it back and read it yourself. If you have any Questions while reading, come back to me (take out a note book but please sign your) Name here to borrow the book. F:All right. Thanks a lot.
福斯特：是的， 我明白了。CIF是什么意思呢？ 布 什：好的， CIF是成本、 保险和运费价格的缩写， 含义是卖方在港口将货物越过船舷之后完成交货。该术语要求卖方支付成本和将货物运至指定目的地的运费， 但货物损失的风险， 以及由于交货后发生意外事件导致的额外费用， 在船舷由卖方转移至买方。然而， 在CIF贸易术语下卖方仍然要为了承保买方在运输途中承担的风险和损失而办理保险。 福斯特：就这些吗？ 布 什：是的。 福斯特：CFR呢？ 布 什：CFR， 哦?? （看看表） ， 我是说在国际贸易中， 有许多的贸易术语。今天我不可能给你解释所有的贸易术语。喏， 我这里有一本国际贸易术语大全。你拿回去读一读， 有什么不懂的， 就来找我， （拿出一个笔记本） 但你借书需要在这里签名。 福斯特：好的。多谢了！ 以上就是江门立刻说英语老师整理关于国际贸易的英文对话的全部内容。