审计类财会英语
审计、财务常用英文词汇
审计报告: Audit report
资产负债表:Balance Sheet
损益表:Income statement
利润分配表:Profit distribution statement
<中国注册会计师独立审计准则>:the Independent Auditing Standard for Chinese Certified Public Accountants
会计报表:Financial statement
在抽查的基础上:on a test basis
主任会计师或授权副主任会计师:Chief Accountant or Authorized Assistant Chief Accountant 中国注册会计师:Chinese Certified Public Accountant
无钢印无效:shall not be valid without bearing the embossing seal
年初数,年末数:Opening amounting\ closing amounting
资产负债表:Balance sheet
流动资产:Current assets
货币资金:Cash
短期、长期投资:Short-term、long-term investment
应收票据:Notes receivable
应收账款:Account receivable
坏账准备:Less: provision for bad debt
应收账款净额:Net value of account receivable
预付账款:Advance to supplier
应收出口退税:Receivable drawback for export
应收补贴款: Receivable subsidy
其他应收款:Other receivable
存货:Inventories
待转其他业务支出:Other business expense to be transferred
待摊费用:Prepaid expense
待处理流动资产净损失:Net loss of current assets to be settled
一年内到期的长期债券投资:Long-term bonds investment due in 1 year
其他流动资产:Other current assets
流动资产合计:Total current assets
固定资产:fixed assets
固定资产原价:Original value of fixed assets
累计折旧:accumulated depreciation
固定资产净值:Net value of fixed assets
固定资产清理:Disposal of fixed assets
在建工程:Construction in process
待处理固定资产净损失:Net loss of fixed assets to be settled 固定资产合计:Total fixed assets
无形资产及递延资产:Intangible assets & deferred assets 递延税项目:Deferred tax
负债及所有者权益:Liabilities & owner’s equity
流动负债:current liabilities
短期/长期借款:Short-term/long-term loan
应付票据:Notes payable
预收账款:Advance from clients
其他应付款:Other payable
应付工资:Accrued payroll
应付福利费:Welfare payable
应交税金/应付利润:Tax/ Profits payable
其他应交款:Unpaid others
预提费用:Accrued expense
一年内到期的长期负债:Long-term liabilities due in 1 year 应付债券:Bonds payable
长期应付款:Long-term payable
实收资本:Paid-in capital
资本公积:Capital accumulation
盈余公积:Surplus accumulation
其中:公益金:Including; commonweal funds
本年利润:Profits of current year
未分配利润:Undistributed profits
损益表/利润表:Income statement
产品(商品)销售收入:Revenue of sales of products (commodities) 出口产品销售收入:sales income of export products
销售折扣与折让:Discount& transfer of sales
产品销售净额;Net value of sales of products
产品销售税金/成本:sales tax/cost of products
出口产品销售成本:Sales cost of export products
销售费用(经营费用):Sales expense (operation expense)
产品销售利润:Sales profits of products
加:其他业务利润:Add: other business profits
营业/管理/财务费用;operation/overhead / finance expense
利息支出(减利息收入):Interest expense (Less: interest income) 汇兑损失(减汇兑收益):Exchange loss(exchange income)
营业利润:Operation profits
投资收益;Return on investment
主营业务收入:Revenue of main business
主营业务成本:cost of main business
主营业务税金及附加:Tax & surtax of main business
营业外收入/支出:Non-operation income /expense
投资收益:return on business
补贴收入:subsidy income
以前年度损益调整:Adjustment for profits & loss of previous year 所得税:income tax
利润分配表:Profits Distribution Statement
法定盈余公积:legal surplus accumulation
法定公益金:Legal commonweal funds
年初/末 未分配利润: Undistributed profits of opening / closing year 已弥补亏损:Loss being made up
可供所有者分配的利润:Profits distributable to owner
已分配股利:Distributed dividends
其他转入:other transferred in
提取法定公益金:Retained legal commonweal funds
提取职工奖励及福利基金:Retained employee’s bonus & welfare funds 提取储备基金:retained reversed funds
提取企业发展基金:retained enterprise development funds
利润归还投资:Retained profits into investor
应付优先股/普通股股利:Dividends payable to preference / common stock 提取任意盈余基金:Retained random surplus accumulation
转作资本的普通股股利:Dividends of common stock transferred into capital l 附注:annotation to *
《企业法人营业执照》:Business License for Legal Person
经营期限:operation period
投产:begin to produce
采用的会计政策:Accounting policies implemented
《企业会计准则》:Accounting Standard for Enterprises
《工业企业会计制度》:Accounting System for Industrial Enterprise 会计期间:Fiscal year
记账原则和计价基础:Accounting principle and valuation basis 会计核算;Accounting records
以权责发生制为原则;base on accrual-basis principle
以历史成本为计价基础:be valued at one’s historical cost
坏账:bad debt
直接转销法:direct amortized method
存货核算方法:Accounting method of inventories
存货的够入与入库:inventories at purchasing and inventories to warehouse 使用年限:service life
固定资产折旧:Depreciation of fixed assets
采用直线法平均计算:Be calculated using average service life method 预计使用年限:anticipated service life
预计净残值:anticipated net residual value
使用年限:actual useful life
专用生产设备:production machinery equipment
收入实现条件:Recognition of revenue
订单法:order method
增值税:value added tax (VAT)
现金:cash on hand
银行存款:Bank deposit
账龄:account-age
期末余额:closing balance
产成品:finished products
实收资本: Paid-in capital
本年实际:Actual amount of current year
办公费; office expenses
差旅费:traveling expenses
电话费: telephone charge
水电费:water and electricity charge
金融机构手续费:Handling change of finance authority
出资额:investment amount
档案查询专用章:Special Seal for Archive Inquiry
工商行政管理局:Administration for Industry and Commerce
套印无效:Overprint shall be ineffective
主管:authoritative organ
原审批单位:the original examine and approve authority
会计报表审计 Auditing Financial statements
资本验证 Capital verification
企业财务会计制度设计 Setting up financial systems for enterprises exchange business 代理记帐 Bookkeeping services
外汇年检 专项审计 Special audit and annual auditing of foreign exchange business
企业合并、分立、清算审计 Auditing transactions such as enterprises’ merger、split and liquidation
投资可行性研究 Feasibility analysis for investment project
第二篇:会计类英语
复利终值系数(FVIF)
贴现系数(PVIF)
年金终值系数(fVIFA)
年金贴现系数(PVIFA)
discount是贴现 等 等之类的 不要太难得 本科程度就可以。
最佳答案
净利润 net income
应付利润 profit payable
未分配利润 Undistributed profits
收益债券 income bonds
货币资金 Cash and cash equivalents
利息资本化 capitalization of interests
法定公益金 Statutory welfare reserve
工程物资 engineer material
预付账款 advance to supplier
其他应收款 other receivables
现金 cash
预收账款 Advance Received from Customers
公司债券发行 corporate bond floatation
应付工资 wages payable
实收资本 paid-in capital
盈余公积 surplus reserves
管理费用 Management Fee/Management Fees
偿债基金 sinking fund
长期应付款 long-term payables
长期投资 long-term investments
长期借款 long-term loans
长期负债 long-term liability of long-term debt
财务费用 financing expenses
拨定留存收益 appropriated retained earnings
标准成本法 standard costing
变动成本法 variable costing
会计类英语单词
一、资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
1001 现金 Cash
1002 银行存款 Cash in bank
1009 其他货币资金 Other cash and cash equivalents
?100901 外埠存款 Other city Cash in bank
?100902 银行本票 Cashier?s cheque
?100903 银行汇票 Bank draft
?100904 信用卡 Credit card
?100905 信用证保证金 L/C Guarantee deposits
?100906 存出投资款 Refundable deposits
1101 短期投资 Short-term investments
?110101 股票 Short-term investments - stock
?110102 债券 Short-term investments - corporate bonds
?110103 基金 Short-term investments - corporate funds
?110110 其他 Short-term investments - other
1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable
1111 应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
1131 应收账款 Account receivable
1133 其他应收款 Other notes receivable
1141 坏账准备 Bad debt reserves
1151 预付账款 Advance money
1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories
1201 物资采购 Supplies purchasing
1211 原材料 Raw materials
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异 Materials cost variance
1241 自制半成品 Semi-Finished goods
1243 库存商品 Finished goods
1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves
1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
1401 长期股权投资 Long-term investment on stocks
?140101 股票投资 Investment on stocks
?140102 其他股权投资 Other investment on stocks
1402 长期债权投资 Long-term investment on bonds
?140201 债券投资 Investment on bonds
?140202 其他债权投资 Other investment on bonds
1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor?s rights investment depreciation reserves 1431 委托贷款 Entrust loans
?143101 本金 Principal
?143102 利息 Interest
?143103 减值准备 Depreciation reserves
1501 固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
工具器具 Instruments and implement
1502 累计折旧 Accumulated depreciation
1505 固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves
1601 工程物资 Project goods and material
?160101 专用材料 Special-purpose material
?160102 专用设备 Special-purpose equipment
?160103 预付大型设备款 Prepayments for equipment
?160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate
1603 在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets
1801 无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
1815 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
1901 长期待摊费用 Long-term deferred and prepaid expenses
1911 待处理财产损溢 Wait deal assets loss or income
?191101待处理流动资产损溢 Wait deal intangible assets loss or income ?191102待处理固定资产损溢 Wait deal fixed assets loss or income
二、负债类 Liability
短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预收账款 Deposit received
2141 代销商品款 Proxy sale goods revenue
2151 应付工资 Accrued wages
2153 应付福利费 Accrued welfarism
2161 应付股利 Dividends payable
2171 应交税金 Tax payable
?217101 应交增值税 value added tax payable
?21710101 进项税额 Withholdings on VAT
?21710102 已交税金 Paying tax
?21710103 转出未交增值税 Unpaid VAT changeover
?21710104 减免税款 Tax deduction
?21710105 销项税额 Substituted money on VAT
?21710106 出口退税 Tax reimbursement for export
?21710107 进项税额转出 Changeover withnoldings on VAT
?21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
?21710109 转出多交增值税 Overpaid VAT changeover
?21710110 未交增值税 Unpaid VAT
?217102 应交营业税 Business tax payable
?217103 应交消费税 Consumption tax payable
?217104 应交资源税 Resources tax payable
?217105 应交所得税 Income tax payable
?217106 应交土地增值税 Increment tax on land value payable
?217107 应交城市维护建设税 Tax for maintaining and building cities payable
?217108 应交房产税 Housing property tax payable
?217109 应交土地使用税 Tenure tax payable
?217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
?217111 应交个人所得税 Personal income tax payable
2176 其他应交款 Other fund in conformity with paying
2181 其他应付款 Other payables
2191 预提费用 Drawing expense in advance
其他负债 Other liabilities
2201 待转资产价值 Pending changerover assets value
2211 预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
2301 长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的长期借款 Long-term loans due over one year
2311 应付债券 Bonds payable
?231101 债券面值 Face value, Par value
?231102 债券溢价 Premium on bonds
?231103 债券折价 Discount on bonds
?231104 应计利息 Accrued interest
2321 长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable
一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes
三、所有者权益类 OWNERS? EQUITY
资本 Capita
3101 实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital
实收股本 Paid-up stock
3103 已归还投资 Investment Returned
公积
3111 资本公积 Capital reserve
?311101 资本(或股本)溢价 Cpital(or Stock) premium
?311102 接受捐赠非现金资产准备 Receive non-cash donate reserve ?311103 股权投资准备 Stock right investment reserves
?311105 拨款转入 Allocate sums changeover in
?311106 外币资本折算差额 Foreign currency capital
?311107 其他资本公积 Other capital reserve
3121 盈余公积 Surplus reserves
?312101 法定盈余公积 Legal surplus
?312102 任意盈余公积 Free surplus reserves
?312103 法定公益金 Legal public welfare fund
?312104 储备基金 Reserve fund
?312105 企业发展基金 Enterprise expension fund
?312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits
3131 本年利润 Current year profits
3141 利润分配 Profit distribution
?314101 其他转入 Other chengeover in
?314102 提取法定盈余公积 Withdrawal legal surplus
?314103 提取法定公益金 Withdrawal legal public welfare funds ?314104 提取储备基金 Withdrawal reserve fund
?314105 提取企业发展基金 Withdrawal reserve for business expansion ?314106 提取职工奖励及福利基金 Withdrawal staff and workers? bonus and welfare fund
?314107 利润归还投资 Profits capitalizad on return of investment ?314108 应付优先股股利 Preferred Stock dividends payable
?314109 提取任意盈余公积 Withdrawal other common accumulation fund ?314110 应付普通股股利 Common Stock dividends payable
?314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
?314115 未分配利润 Undistributed profit
四、成本类 Cost
4101 生产成本 Cost of manufacture
?410101 基本生产成本 Base cost of manufacture
?410102 辅助生产成本 Auxiliary cost of manufacture
4105 制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries
奖金 Wages
退职金 Retirement allowance
补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefits/welfare
会议费 Coferemce
加班餐费 Special duties
市内交通费 Business traveling
通讯费 Correspondence
电话费 Correspondence
水电取暖费 Water and Steam
税费 Taxes and dues
租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Education and training
接待费 Entertainment
图书、印刷费 Books and printing
运费 Transpotation
保险费 Insurance premium
支付手续费 Commission
杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption
劳动保护费 Labor protection fees
季节性停工损失 Loss on seasonality cessation
4107 劳务成本 Service costs
五、损益类 Profit and loss
收入 Income
业务收入 OPERATING INCOME
5101 主营业务收入 Prime operating revenue
产品销售收入 Sales revenue
服务收入 Service revenue
5102 其他业务收入 Other operating revenue
材料销售 Sales materials
代购代售
包装物出租 Wrappage lease
出让资产使用权收入 Remise right of assets revenue
返还所得税 Reimbursement of income tax
其他收入 Other revenue
5201 投资收益 Investment income
短期投资收益 Current investment income
长期投资收益 Long-term investment income
计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue
国家扶持补贴收入 Subsidize revenue from country
其他补贴收入 Other subsidize revenue
5301 营业外收入 NON-OPERATING INCOME
非货币性交易收益 Non-cash deal income
现金溢余 Cash overage
处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit
罚款净收入 Net amercement income
支出 Outlay
业务支出 Revenue charges
5401 主营业务成本 Operating costs
产品销售成本 Cost of goods sold
服务成本 Cost of service
5402 主营业务税金及附加 Tax and associate charge
营业税 Sales tax
消费税 Consumption tax
城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax
土地增值税 Increment tax on land value
5405 其他业务支出 Other business expense
销售其他材料成本 Other cost of material sale
其他劳务成本 Other cost of service
其他业务税金及附加费 Other tax and associate charge
费用 Expenses
5501 营业费用 Operating expenses
代销手续费 Consignment commission charge
运杂费 Transpotation
保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
5502 管理费用 Adminisstrative expenses
职工工资 Staff Salaries
修理费 Repair charge
低值易耗摊销 Article of consumption
办公费 Office allowance
差旅费 Travelling expense
工会经费 Labour union expenditure
研究与开发费 Research and development expense
福利费 Employee benefits/welfare
职工教育经费 Personnel education
待业保险费 Unemployment insurance
劳动保险费 Labour insurance
医疗保险费 Medical insurance
会议费 Coferemce
聘请中介机构费 Intermediary organs
咨询费 Consult fees
诉讼费 Legal cost
业务招待费 Business entertainment
技术转让费 Technology transfer fees
矿产资源补偿费 Mineral resources compensation fees
排污费 Pollution discharge fees
房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax
印花税 Stamp tax
5503 财务费用 Finance charge
利息支出 Interest exchange
汇兑损失 Foreign exchange loss
各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost
5601 营业外支出 Nonbusiness expenditure
捐赠支出 Donation outlay
减值准备金 Depreciation reserves
非常损失 Extraordinary loss
处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss
债务重组损失 Loss on arrangement
罚款支出 Amercement outlay
5701 所得税 Income tax
以前年度损益调整 Prior year income adjustment
一、报价单的头部(Head)
01,卖家枝节材料(举例)
工厂标记(FactoryLogo)
公司名称(Company)
实在地址(DetailedAddress)
邮政编码(PostCode)
连贯人名(Contact
职位名称(Jobtitle)
电话号码(TelephoneNo.)
传真号码(FaxNo.)
手机号码(MobileNo.)
邮箱地址(E-mailAddress)
聊天方法(MessengerOnline)
公司网址(WebsiteAddress)
02,买家枝节材料(举例)
工厂标记(FactoryLogo)
公司名称(Company)
实在地址(DetailedAddress)
邮政编码(PostCode)
连贯人名(Contact)
职位名称(Jobtitle)
电话号码(TelephoneNo.)
传真号码(FaxNo.)
手机号码(MobileNo.)
邮箱地址(E-mailAddress)
聊天方法(MessengerOnline)
公司网址(WebsiteAddress)
03,报价单的抬头:
报价单题目(Quotation/QuotationForm/PriceList)
参考编号(ReferenceNo.)
报价日期(Date)
有效日期(Validdate)
外观色彩(Colors)
光源范例(TypeofLamp-house)
光源数量(Nos.oflamp-house)
光源色彩(Colorsoflamp-house)
三、产品技巧参数(Product’sTechnicalParameters)
01,电力类产品技巧参数: 电流、电压、电阻、电弧、功率、频率、负载等。
02,光源、光学类产品技巧参数:光源范例、光源功率、重心光强、色度、光通量、光重心高度、发光颜色、流明呵护系数、有效光照范围、发光效力、光源色粉、波长、色轮型号、照明面积、日照时辰、阴沉天数等。
03,滞板、力学类产品技巧参数:构造、封装阵势、构造高度、连合构造标记、分断才气、装配阵势、可插拔次数、耐压特色、耐压强度、插拔力、零插拔力、拉伸强度、抗张强度等。 04,热学类产品技巧参数:色温、最低相联温度、耐温性、环境温度、耐热温度、环境湿度。 05,加工工艺、防护性能类产品技巧参数:现象处置、导电体材质、屏蔽壳材质、基材、胶系、阻燃性、防护等级、防火等级、防潮等级、防水等级等。
06,配件类产品技巧参数:灯头、灯座、保险丝、镇流器、变压器、灯罩、玻壳、灯管、支架、外壳、壳体、灯盘、灯杆、套管等。
07,产品愚弄寿命:平均愚弄寿命、滞板寿命、电寿命等。
08,用场及愚弄范围:有用范围、车灯有用车型、首要用场等。
四、价钱条款(PriceTerms)
贸易方法(EXW,FOB,CFR,CIF)
装运港,目标港(LoadingPort,DestinationPort)
货币种类,中银汇率(Currency,ExchangeRate),
单位价钱,货币单位(UnitPrice/PCS,Unit)
实例一:FOBZhangshanPort(1USD=)
离岸价(中山装运港船上交货,单价美元/支,汇率:1美元=元)
实例二:CFRZhongshanPort(1USD=)
成本加运费(中山装运港船上交货,单价美元/支,汇率:1美元=元)
实例三:CIFNewYorkPort(1USD=)
成本加运费保险费(中山装运港船上交货,单价美元/支,汇率:1美元=元)
实例四:EXWShenzhenTechoneTechCo.,Ltd工厂交货价(深圳电王科技有限公司交货,单价元/支)
几种贸易方法间的差异:
01,工厂交货价(EXW=ExWorks):
交货地点:出口国工厂或仓库;
运输:买方锐意;
保险:买方锐意;
出口手续:买方锐意;
进口手续:买方锐意;
危险挪动:交货地;
所有权挪动:随买卖挪动;
02,离岸价(FOB=FreeonBorad):
交货地点:装运港;
运输:买方锐意;
保险:买方锐意;
出口手续:卖方锐意;
进口手续:买方锐意;
危险挪动:装运港船舷;
所有权挪动:随交单挪动;
03,到岸价(成本+运费+保险费,CIF=Cost+Insurance+Freight): 交货地点:装运港;
运输:卖方锐意;
保险:卖方锐意;
出口手续:卖方锐意;
进口手续:卖方锐意;
危险挪动:装运港船舷;
所有权挪动:随交单挪动;
04,成本加运费(CFR=Cost+Freight):
交货地点:装运港;
运输:卖方锐意;
保险:买方锐意;
出口手续:卖方锐意;
进口手续:买方锐意;
危险挪动:装运港船舷;
所有权挪动:随交单挪动;
FOB、CIF、CFR共同点:
01,卖方锐意装货并剩余通知,买方锐意接货;
02,卖方专揽出口手续,供给证件,买方专揽进口手续,供给证件; 03,卖方交单,买方受单、付款;
04,装运港交货,危险、费用划分一致,以船舷为界;
05,交货本质相仿,都是凭单交货、凭单付款;
06,都顺应于海洋运输和内河运输;
FOB、CIF、CFR间离异点:
01,FOB:买方锐意租船订舱、到付运费;专揽保险、栽植保险; 02,CIF:卖方锐意租船订舱、预付运费;专揽保险、栽植保险;
03,CFR:卖方锐意租船订舱、预付运费;买方锐意专揽保险、栽植保险;
五、数量条款(QuantityTerms)
按整柜(20’,40’,40HC,45HC)供给报价:
按最小定单量(MOQ,MinimumOrderQuantity)供给报价
按库存量(QTY.inStock)报价20Container,40Container,40HC,45HC
20英尺货柜,40英尺货柜,40英尺高柜,45英尺高柜
MOQ:500PCS/Design,500PCS/Item
最小订单量:500支/款
QTY.inStock:5000PCS
库存数量:5000PCS
MoreorLessClause:at5%
短溢缺条款备品数量:5%
各类货柜的内容积、配货毛重、体积对照
序货柜范例内容积(英尺)内容积(米)配货毛重(吨)体积(立方米)
0120尺货柜20x8x8英尺6寸24-26
0240尺货柜40x8x8英尺6寸11.82254
0340尺高柜40x8x9英尺6寸2268
0445尺高柜45x8x9英尺6寸2986
Total100CTNS,200PCS/CTN,OuterCarton’sMeasure:48*28*36,24Innerboxes/CTN 一齐100箱,每箱200支,外箱尺寸:48*28*36厘米,24个内盒/外箱
Innerbox’sMeasure:5*3*2,12PCS/Innerbox
内盒尺寸:5*3*2厘米,12支/内盒
NetWeight,GrossWeight,APNNo.,Barcode,Bicolor,RGB,CMYK
产品净重,产品毛重,产品代码,条形码,双色,三色,四色
Carton’sMain/SideShippingMark
外箱正唛/侧唛
七、栽植条款(PaymentTerms)
即期信誉证,远期信誉证:
SightL/C,UsanceL/C
可撤消信誉证,不成撤消信誉证:
RevocableL/C,IrrevocableL/C
跟单信誉证,光票信誉证:
DocumentaryL/C,CleanL/C
可让渡信誉证,不成让渡信誉证:
TransferableL/C,UntransferableL/C
电汇:T/T,TelegraphicTransfer
余额,总金额,定金:
Balance,Totalsum,Deposit/Earnest/Earnestmoney
在开头加入聚积前通过电汇方法预付30%,余款方法在装运前付清
30%paidfordepositbyT/Tbeforeproductionarranged,thebalancetobepaidbeforeshipment
90天信誉证付款,成本加运费加保险费贸易方法下90天信誉证付款
PaymentbyL/C90days,CIFL/C90days
通过即期信誉证付款
PaymentbysightL/C
八、质量条款(QualityTerms)
检验检疫局:法定检验、商品鉴定、质量认证坦荡、出口质量应许、获罪境检验检疫标记、普惠制原产地证FORMA,一面原产地证C/O。
国度质检总局:主管质量监视的最高行政执法大伙;主管检验检疫处事的最高行政执法大伙。 检验内容:包装检验,操行检验,卫徒检验,巩固性能检验。
检验分类:本地检验,口岸检验;预先检验,出口检验。
产操行量认证:
中国:CCC,CB,CQC
欧盟:CE,LVD,EMC
德国:GS,VDE,TUV
美国:UL,ETL
意大利:IMQ,IG
北欧四国:N-NEMKO,D-DEMKO,F-FIMKO,S-SEMKO,S-N-FI-D
比利时:CEBEC
法国:NF
荷兰:KEMA-KEUROVEBSISGS,S-BBJINMETRO/UC
阿根廷:SMARKPSBGOST-GOSSTANDARDSAAC-TICKIndi.SIISASO
日本:NKKK,PSEKT,KTL,EKMARK九、装运条款(ShipmentTerms)
港口名重名:注明所在国度或地域 无法笃信港口:由买家拔取港口 装运日期,装运期限,装运时辰
Shippingdate,TimeLimit,Timeofshipment
起运港,目标港,装运港/装货港,卸货港,转运港
DeparturePort,DestinationPort,LoadingPort,UnloadingPort,Transferringport
分批装运,转船
Shippinginbatches,PartialShipment,Transshipment
航空,航海,散货,整装柜
Byair,Bysea,Goodsinbulk,FullContainer
十、交货期条款(DeliveryTimeTerms)
订单被笃信
OrderConfirmed
模具费用,筹备模具
Mould’sExpenses,PreparetheMoulds
聚积前笃信样品,开头投产
Confirmthesamplesbeforeproduction,BegintoProduce预付定金
栽植余款 Paythedepositinadvance,Paythebalance
交货期:在收到预付款后30天之内交货
Deliverthegoods,thetimeofDeliveryDeliverytime:30daysafterreceiptofdeposit.
Deliverytime:30daysaftertheconfirmationoftheorder.
交货期:在订单确认后30天之内交货
Deliverytime:30daysaftertheconfirmationofpre-productionsamples.
交货期:在聚积前样品笃信后30天之内交货
十一、品牌条款(Brand’sTerms)
贴牌加工
愚弄客户本身的品牌或由其指定的其他品牌
OEM,Usethebrandappointedbythecustomer
愚弄工厂本身的品牌
Usethefactory’sownbrand
十二、原产地条款(OriginTerms)
普通原产地证,普惠制原产地证
C/O(CertificateofOrigin),FORMA
原产地,中国缔造
Madein China,Origin Place
十三、报价单附注的其他材料(Others)
01,工商营业执照、被批准贸易证件印本;
02,国税局税务登记证;
03,企业法人代码证书;
04,质量检验报告、质量鉴定报告;
05,产操行量认证、质量治理编制认证;
06,声誉证书、惊叹证书;
07,出口应许证;
08,工厂范围:员工人数,工程技巧人员人数,工厂面积;
09,主营产品及月加工才气,新品推介,聚积装备实力,品牌闻名度。朝鲜国际商品展销会