Учебное пособие 2-е издание Рекомендовано умо рае по классическому университетскому и техническому образованию в качестве учебного пособия для студентов высших учебных заведений, обучающихся по специальностям 060500 «Бухучет, анализ и аудит»

Скачать 0.7 Mb.

Название	Учебное пособие 2-е издание Рекомендовано умо рае по классическому университетскому и техническому образованию в качестве учебного пособия для студентов высших учебных заведений, обучающихся по специальностям 060500 «Бухучет, анализ и аудит»
страница	6/11
Тип	Учебное пособие

rykovodstvo.ru > Руководство эксплуатация > Учебное пособие

1 2 3 4 5 6 7 8 9 10 11

Part I: Engineering Documentation

а) Documentation for the general arrangement of machines and equipment

b) Documentation for the electrical equipment

Part II: Technological Documentation

Part III: Equipment Documentation

а) Assembly drawings of machines which were delivered disassembled

b) Instructions for erection and operation

c) Instructions for trouble-shooting

d) Safety instructions

e) Foundation drawings for heavy machines

f) Diagrams of external connection points

g) Specification of cutting tools

h) Final list of spare parts

i) Passports and test certificates of workshop equipment.

2. to provide Supervision and train Buyer's operation personnel in accordance with this contract.

3. to supply the goods including Technical Documentation within the scope as stipulated in this contract.
X. Talk on the principal parts of any standard contract, using the contents of the texts from Units I, II to illustrate your statements.

UNIT 15

PAYMENT

I. Read the text trying to understand its gist.

A cheque is a written order to a Bank given and signed by someone, who has money deposited there to pay a certain amount mentioned in the cheque to a person named on it.

In the place of the cheque system Banks provide an international system of Bank Transfers. The Seller gives TT or mail remittance terms to a Buyer when he is a trusted customer or agent. It involves risk as the Seller ships goods without assurance of getting payment.

Draft

Moscow,___________, 20_____ ___________________
ON PAY AGAINST THIS BILL OF EXCHANGE TO THE ORDER OF THE BANK FOR FOREIGN ECONOMIC AFAIRS OF RUSSIA, MOSCOW, THE SUM OF ____________________________ ONLY FOR VALUE RECEIVED.

To_________________

__________________

_________________

Like a cheque, a draft is an order to pay. It is made out by exporter and presented to the importer. It is also called a bill exchange. A sight draft is a bill which is paid immediately on presentation. A bill to be paid at a later date is called a term draft. There are 30-day, 60-, 90- and 120-day drafts.

A very useful method is to attach the shipping documents (the Bill of Lading, the Insurance Policy and the Invoice) to the Draft and hand them to the Bank for collection. The documents can be handed over to the Buyer either against payment (D.P - Documents against Payment) or against acceptance of the Draft (D.A. - Documents against Acceptance). D.P. refers to sight drafts. D.A. refers to term drafts.

A sight draft does not require acceptance. A term draft must be necessarily accepted. The drawee writes "Accepted" across it and signs his name.

The draft is then returned to the Seller, who can hold it until maturity.

This method of payment involves risk to the exporter or his bank as it may happen that a draft is not honoured when it is due.

The shipper has full protection when drafts are presented against L/C. With a letter of credit, at least when it is confirmed and irrevocable, the payment is guaranteed.

The Bank at the Sellers' end guarantees payment in case the opener of the credit defaults. Besides, the credit cannot be cancelled before the expiry date.

A revolving letter of credit is a special type, the value of which is constantly made up to a given limit after each shipment, thus saving charges on multiple letters of credit.

II. Guess the meaning of the following international words.

cheque, deposit, agent, risk, exporter, importer, presentation, default

III. Read and learn the terms given below. Make up eight sentences of your own using any words or word combinations you like.

cheque (англ.), check (амер.)	чек
deposit	вносить деньги на хранение в банк
telegraphic transfer (TT) mail remittance	почтовый перевод
customer	покупатель, клиент, заказчик
bill of exchange/draft	вексель, тратта
make out a document	составлять документ
sight draft	тратта на предъявителя
term draft	тратта с оплатой в конце обусловленного периода
bill of lading	коносамент/расписка капитана судна, подтверждающая прием груза на борт
insurance policy	страховой полис/документ, содержащий условия договора морского страхования
invoice	счет-фактура
acceptance	акцепт, согласие на оплату денежных и товарных документов
accepted	«акцептован» – надпись на векселе
honour a draft	акцептовать тратту
drawee	трассат/лицо, на которого выставлена тратта
maturity	срок долгового обязательства
default	неуплата
cancel	аннулировать, отменять, расторгать
letter of credit (L/C)	аккредитив/поручение банка покупателя банку
confirmed L/C	подтвержденный аккредитив
irrevocable L/C	безотзывный аккредитив
revolving L/C	револьверный, автоматически возобновляемый аккредитив
value	стоимость
multiple	многократный
expiry	окончание, истечение срока

IV. Match the words with their definitions.

a check
a draft
letter of credit

Bill of exchange

Bill of lading
sight draft

term draft
irrevocable L/C

maturity

revolving L/C

the date when the document should be paid
a bill which is paid at a later date
a written order to pay a certain amount of money
a bill which is paid immediately on presentation
Bill of exchange
a L/C, the value of which is constantly made up to a given limit after each shipment
a L/C which cannot be changed
a document which shows the quantity of goods and its price
an order to pay made out by an exporter and presented to an importer
on order of a bank to one or several banks to make payments within the limits of a specified sum of money

V. Look through the text again and find answers to the following questions.

What is a cheque?
Whom do you give TT terms to?
What are the two types of drafts?
What is an irrevocable L/C?
Who guarantees payment against a confirmed letter of credit?
Does a term draft involve risk for an exporter?
Name a major advantage of a revolving L/C as compared with multiple L/Cs.

VI. Read the whole text more carefully and get ready to speak about main types of payment documents.

UNIT 16

TRANSPORT AND DELIVERY TERMS

I. Before reading the text study the following.

"Incoterms" – "Международные правила толкования коммерческих терминов". Разработаны Международной Торговой Палатой. Сборник "Incoterms 1980" содержит правила толкования 14 базисных условий поставки.

II. Read and memorize the following abbreviations.

EXW	EX works	франко-завод, с завода
FRC	Free carrier... named point	свободно у перевозчика /в поименованном пункте/
FOR/FOT -	Free on Rail/Truck	франко-вагон, свободно в вагоне или на платформе
FOA - FOB Airport		свободно в аэропорту
FAS	Free alongside ship	свободно вдоль борта судна
FOB	Free on Board	свободно на борту судна
CFR (С and F)	Cost and Freight	КАФ – стоимость и фрахт
CIF	Cost, Insurance, Freight	СИФ – стоимость, страхование, фрахт
Freight/Carriage paid to		фрахт/провозная плата оплачены до...
Freight/Carriage and Insurance paid to		фрахт/провозная плата и страхование оплачены до...
Ex Ship		с судна
Ex Quay		с пристани
DAF	Delivered at Frontier	поставлено на границе
DDP	Delivered Duty Paid	поставлено с оплатой пошлины

III. Read the text and say what it is about.

Multimodal (Door to Door) transport is wide-spread in shipping now. It involves a transfer of the goods from one mode of transport to another.

Traditionally, the ship's rail was considered the critical point of responsibility, that is when all risks of loss or damage are transferred from one party to the other. Now it is no longer the ship’s rail but the port terminal which may be such a point. In sea port areas the goods are put into containers, on pallets or aboard the ship.

The main carrier often prefers to assume through responsibility for the cargo he carries. In a through movement of the goods a combined transport document is issued instead of a traditional Bill of Lading.

Like a traditional Bill of Lading it is a receipt for the consignment.

But instead of ports of shipment and discharge it shows the place of delivery and receipt. The new system of multimodal shipment in international trade is reflected in the International Commerce Terms (Incoterms 1980).

IV. Read and translate the interpretations of the incoterms.

THE FOURTEEN INCOTERMS

EX Works

"Ex Works" means that the seller's only responsibility is to make the goods available at his premises (i. e. works or factory). In particular he is not responsible for loading the goods in the vehicle provided by the buyer, unless otherwise agreed. The buyer bears the full cost and risk involved in bringing the goods from there to the desired destination. This term thus represents the minimum obligation for the seller.

Free Carrier …(named point)

This term has been designed to meet the requirements of modern transport, particularly such "multimodal" transport as container or "roll on-roll off" traffic by trailers and ferries. It is based on the same main principle as FOB except that the seller fulfils his obligations when he delivers the goods into the custody of the carrier at the named point.

For/Fot

FOR and FOT mean "Free on Rail" and "Free on Truck". These terms are synonymous since the word "Truck" relates to the railway wagons. They should only be used when the goods are to be carried by rail.

Fob Airport

Fob Airport is based on the same main principle as the ordinary FOB term. The seller fulfills his obligations by delivering the goods to the air carrier at the airport of departure. The risk of loss or damage to the goods is transferred from he seller to the buyer when the goods have been so delivered.

FAS

FAS mean “Free Alongside Ship”. Under this term the seller’s obligations are fulfilled when the goods have been placed alongside the ship on the quay or in lighters. This means that the buyer has to bear all costs and risks of loss or damage to the goods from that moment.

FOB

FOB means “Free on Board”. The goods are placed on board a ship by the seller at a port of shipment named in the sales contract. The risk of loss of or damage to the goods is transferred from the seller to the buyer when the goods pass the ship’s rail.

C&F

C&F means "Cost and Freight". The seller must pay the cots and freight necessary to bring the goods to the named destination, but the risk of loss of or damage to the goods is transferred from the seller to the buyer when the goods pass the ship’s rail in the port of shipment.

1 2 3 4 5 6 7 8 9 10 11

Похожие:

	Т. Е. Даниловских И. А. Кузьмичева А. Д. Мордвинцева Рекомендовано умо вузов России по образованию в области финансов, учета и мировой экономики в качестве учебного пособия для студентов...		Государственное образовательное учреждение высшего профессионального... Рекомендовано умо по специальностям педагогического образования в качестве учебного пособия для студентов высших учебных заведений,...
	Учебное пособие Под редакцией д-ра мед наук, профессора И. Д. Евтушенко... ...		Козырев А. Н., Макаров В. Л. Оценка стоимости нематериальных активов... Рекомендовано Министерством образования Российской Федерации в качестве учебного пособия для студентов высших учебных заведений,...
	Решение Министерства образования и науки Украины о присвоении грифа... Рекомендовано Министерством образования и науки Украины в качестве учебного пособия для студентов высших учебных заведений		Учебное пособие Допущено Учебно-методическим объедине-нием по образованию... Учебное пособие предназначено для освоения студентами основ работы с различными операционными системами с использованием всех возможностей,...
	А. И. Кравченко Рекомендовано Министерством образования Российской... Рекомендовано Министерством образования Российской Федерации в качестве учебного пособия для студентов высших учебных заведений		Учебное пособие для вузов Министерством образования Российской Федерации в качестве учебного пособия для студентов высших учебных заведений
	Учебное пособие написано в соответствии с новой программой по дисциплине «Плавание» Рекомендовано Государственным комитетом Российской Федерации по физической культуре, спорту и туризму в качестве учебного пособия...		Учебное пособие допущено Министерством образования Российской Федерации... Социальная психология малой группы: Учебное пособие для вузов. — М.: Аспект Пресс, 2001.— 318 с. ІзхШ 5-7567-0159-1
	Рекомендовано Министерством образования Российской Федерации в качестве... Рекомендовано Министерством образования Российской Федерации в качестве учебного пособия для студентов средних профессиональных учебных...		Учебное пособие Допущено учебно-методическим объединением по образованию... Допущено учебно-методическим объединением по образованию в области технологии и проектирования текстильных изделий в качестве учебного...
	Министерством образования Российской Федерации в качестве учебного... Рекомендовано Министерством образования Российской Федерации в качестве учебного пособия для студентов средних профессиональных учебных...		Министерством образования Российской Федерации в качестве учебного... Рекомендовано Министерством образования Российской Федерации в качестве учебного пособия для студентов средних профессиональных учебных...
	Акишина А. А., Акишина Т. Е. Этикет русского телефонного разговора:... С. Г. Основы межличностной и межкультурной коммуникации (английский язык) / Серия «Высшее образование». – Ростов н/Д.: Феникс, 2004....		Учебное пособие "системный анализ в сфере сервиса" Сервис, выполнено в соответствии с требованиями государственного образовательного стандарта и рекомендовано Учебно-методическим объединением...

Руководство, инструкция по применению