查看2012年商務師考試國際貿易理論與實務大綱匯總

　　出口合同的履行

　　「目的與要求」通過對出口合同履行全過程的學習，應該達到如下學習目標。1.掌握出口合同的基本履行程序，協調好各個環節所涉及的相關部門的業務工作；2.通曉全部出口業務單證的處理技術；3.熟悉外匯核銷和出口退稅工作；4.能夠掌握分寸，做好業務善后處理，應對結匯風險。

　　「重點難點」出口合同履行全過程，全部出口業務單證的處理技術。

　　本章導讀

　　一、案例

　　二、本章主要內容

　　準備貨物

　　一、出口備貨

　　二、備貨注意事項

　　三、出口報驗

　　落實信用證

　　一、催證

　　二、審證

　　三、改證

　　組織裝運

　　一、租船訂艙

　　二、出口報關

　　三、出口投保

　　四、裝船

　　制單結匯

　　一、出口結匯辦法

　　二、對結匯單據的要求

　　三、對結匯單據不符點的處理辦法

　　四、主要結匯單據及其繕制要求

　　出口收匯核銷和出口退稅

　　一。出口收匯核銷

　　二。出口退稅

　　出口業務善后處理

　　一、業務善后函

　　二、違約的處理

　　本章小結：

　　一、解釋名詞

　　托運單、議付、裝貨單、收妥結匯、收貨單、原產地證、海關發票、出口收匯核銷

　　二、英文詞語翻譯

　　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、解釋下列信用證條款

　　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.