公式 [中文版]
1.FOB价换算为CIF价公式：CFR=FOB+F(运费)
2.FOB价换算为CIF价公式：CIF=FOB+F(运费)+I(保险费)
3.CIF价..............FOB价...... FOB=CIF-I(保险费)-F(运费)
4.CIF...................CFR价........ CFR+CIF-I(保险费)
5.出口换汇成本=出口总成本(人民币元) / 出口外汇净收入
6.出口商品盈亏率=(出口人民币净收入-出口总成本)/出口总成本X100%
其中，出口人民币净收入=FOB出口外汇净收入X银行外汇买入价
盈亏率和换汇成本之间的计算公式：
出口商品盈亏率 = (1-出口换汇成本/银行外汇买入价)X100%
换汇成本高于银行买入价，盈亏率是负值。换汇成本低于银行外汇买入价，出口才有盈利
7.出口合同，凡是以CIF价格成交的交易，保险费由卖方负责支付
CIF价格的保险费计算公式：保险费=CIF总值X投保加成X保险费率
CIR价=CFRX保险费=CFR价/[1-(1+投保加成率)X保险费率]
信用证
1. 不可撤销信用证 [Irrevocable Credit]: L/C can’t be modified or withdrawn by either the issuing bank or applicant without approval of the beneficiary once it is established. As long as the shipping documents supplied by the beneficiary are in conformity with the stipulations of the L/C, the issuing bank must take the responsibility of making payment.
2. 跟单信用证和光票信用证 [Documentary L/C & Clean L/C]: An L/C is negotiable by a documentary draft which is accompanied by shipping documents is called documentary L/C , documentary refers to invoice, policy and bill of lading, etc. Clean L/C requires seller to draw only a draft. It is called clean L/C.
3. 迟期付款信用证[Deferred Payment L/C]: The deferred payment credit is available by deferred payment with the issuing bank or a nominated bank at a fixed future date after the date of the bill of lading or after the presentation of documents It is much similar to an acceptance credit, except for that no draft is required in order to avoid stamp duty.
4. 议付信用证[Negotiation Credit]: Negotiation means the purchase by the nominated bank of drafts(drawn on a bank other than the nominated bank) and/or documents under a complying presentation, by advancing or agreeing to advance funds to the beneficiary on or before banking day on which reimbursement is due
to (to be paid the nominated bank).
1. 开证行 Issuing bank
2. 申请人 Applicant
3. 通知行 Advising bank
4. 受益人 Beneficiary
5. 付款行 Paying bank/Drawee bank
6. 承兑行 Accepting bank
7. 保兑行 Confirming bank
8. 议付行 Negotiation bank
9. 偿付行 Reimbursing bank
10. 转让行 Transferring bank
提单
1. 已装船提单[On Board B/L]: It means the goods have already been shipped on the vessel which must be shown in words in B/L and also in the relevant letter of
credit.
2. 记名提单[Straight B/L]：A kind of B/L which specifies a consignee’s name in the column of consignee is a straight B/L(consigned to XXX). Straight B/L can’t be transferred because its consignee has already been ascertained.
3. 过期提单[Stale B/L]: It is an overdue B/L which is later for 21 days than shipment date or later than the expiry date of B/L. Bank will not accept documents presented them than 21 days after the date of shipment. In any event, documents must be presented not later than the expiry date of the credit.
4. 多式联运单据或多式联运提单[C.T.D or Combined Transport B/L]:Combined transport involves two modes or more than two modes of transport(multi-modal transport) to the destination which is operated by one carrier.
