【正文】 續(xù)的費(fèi)用和風(fēng)險(xiǎn)。買方須承擔(dān)因未能及時(shí)辦理貨物進(jìn)口結(jié)關(guān)而引起的額外費(fèi)用和風(fēng)險(xiǎn)。 本術(shù)語(yǔ)適用于各種運(yùn)輸方式Deb.debenture退稅證明書DEQDelivered Ex Quay目的港碼頭交貨（……指定目的港）目的港碼頭交貨是指賣方在指定的目的港碼頭將貨物交給買方處置，不辦理進(jìn)口清關(guān)手續(xù)，即完成交貨。賣方應(yīng)承擔(dān)將貨物運(yùn)至指定的目的港并卸至碼頭的一切風(fēng)險(xiǎn)和費(fèi)用。DESDelivered Ex Ship邊境交貨（……指定地點(diǎn)）目的港船上交貨指賣方在指定的目的港將貨物在船上交給買方處置，但不辦理進(jìn)口清關(guān)手續(xù)即完成交貨。其中，賣方必須承擔(dān)貨物運(yùn)至指定的目的港卸貨前的一切風(fēng)險(xiǎn)和費(fèi)用。DORDivision of Responsibilities責(zé)任劃分DOWDivision of Works工作劃分DSUdelay in startup 項(xiàng)目延期險(xiǎn)DVDividends 股利E. L.export license出口許可證E. O. D.end of date截止日期E/Dexport declaration出口申報(bào)單；出口報(bào)單EEMequivalent electronic message電子單證EOIexpression of interest 意向函EPCEngineering, Procurementamp。 Construction 設(shè)計(jì)、采購(gòu)和施工ETeddy current testing渦流檢驗(yàn)ETAestimated time of arrival 預(yù)定到達(dá)日期ETCestimated time of pletion 預(yù)計(jì)完工時(shí)間EXWEX works 工廠交貨（……指定地點(diǎn)）是指當(dāng)賣方在其所在地或其他指定的地點(diǎn)（如工場(chǎng)、工廠或倉(cāng)庫(kù)）將貨物交給買方處置時(shí)，即完成交貨，賣方不辦理出口清關(guān)手續(xù)或?qū)⒇浳镅b上任何運(yùn)輸工具。該術(shù)語(yǔ)是賣方承當(dāng)責(zé)任最小的術(shù)語(yǔ)。買方必須承當(dāng)在賣方所在地受領(lǐng)貨物的全部費(fèi)用和風(fēng)險(xiǎn)。F. B. E.foreign bill of exchange 國(guó)外匯票f. d.free discharge 卸貨船方不負(fù)責(zé)f. i.free in 裝貨船方不負(fù)責(zé)f. i. o.free in and out 裝卸貨船方均不負(fù)責(zé)；free in out stowed and trimming 裝卸堆儲(chǔ)平倉(cāng)船方均不負(fù)責(zé)f. o.free out 卸貨船方不負(fù)責(zé)；firm offer 規(guī)定時(shí)限的報(bào)價(jià)f. o. c.free of charge免費(fèi)F. O. I.free of Interest 免息f. o. r.free on rail, free on road 火車上交貨價(jià)f. o. s.free on steamer 輪船上交貨價(jià)f. o. t.free on truck 卡車上交貨價(jià)f. p. a.free of particular average 單獨(dú)海損不保F.amp。 D.Freight and Demurrage 運(yùn)費(fèi)及延裝費(fèi)FASFree Alongside Ship船邊交貨（……指定裝運(yùn)港）裝運(yùn)港船邊交貨是指賣方在指定的裝運(yùn)港將貨物交到船邊，即完成交貨。買方必須承擔(dān)自那時(shí)起貨物滅失或損壞的一切風(fēng)險(xiǎn)。FAC final acceptance certificate最終接收證書FCAFree Carrier交至承運(yùn)人（……指定地點(diǎn)）貨交承運(yùn)人是指賣方只要將貨物在指定的地點(diǎn)交給買方指定的承運(yùn)人，并辦理了出口清關(guān)手續(xù)，即完成交貨。需要說(shuō)明的是，交貨地點(diǎn)的選擇對(duì)于在該地點(diǎn)裝貨和卸貨的義務(wù)會(huì)產(chǎn)生影響。若賣方在其所在地交貨，則賣方應(yīng)負(fù)責(zé)裝貨，若賣方在任何其他地點(diǎn)交貨，賣方不負(fù)責(zé)卸貨。FGDFlue gas desulfurization 煙氣脫硫FIDICInternational Federation of Consulting Engineers國(guó)際咨詢工程師聯(lián)合會(huì)FMForce Majeure 不可抗力FOBFree On Board 船上交貨（……指定裝運(yùn)港）船上交貨（……指定裝運(yùn)港）”是當(dāng)貨物在指定的裝運(yùn)港越過(guò)船舷，賣方即完成交貨。這意味著買方必須從該點(diǎn)起承當(dāng)貨物滅失或損壞的一切風(fēng)險(xiǎn)。FOB術(shù)語(yǔ)要求賣方辦理貨物出口清關(guān)手續(xù)。該術(shù)語(yǔ)僅適用于海運(yùn)或內(nèi)河運(yùn)輸。如當(dāng)事各方無(wú)意越過(guò)船舷交貨，則應(yīng)使用FCA術(shù)語(yǔ)。FTPForeign Trade Policy 對(duì)外貿(mào)易政策FXForeign Exchange 外匯g. a.general average 共同海損G. L.Germanischer Lloyd德國(guó)勞埃德驗(yàn)船協(xié)會(huì)g. s. w.gross shipping weight 運(yùn)輸總重量GAAPgenerally accepted accounting principles 一般公認(rèn)會(huì)計(jì)原則GATTGeneral Agreement on Tariffs and Trade 關(guān)稅貿(mào)易總協(xié)定GCCgeneral conditions of contract 一般/通用合同條件gr. wt.gross weight 毛重H. O.Head Office 總部 HSEHealth, safety, environment健康、安全、環(huán)境HTHeat Treatment熱處理 i. e.that is （to say）即I/CInward Collection 進(jìn)口托收I/PInsurance Policy 保險(xiǎn)單IPPIndependent power producer 獨(dú)立電力生產(chǎn)者I/RInward Remittance 匯入?yún)R款I(lǐng)ATAInternational Air Transport Association 國(guó)際航空運(yùn)輸協(xié)會(huì)IAWin accordance with根據(jù)IBRIndia Boiler Regulation印度鍋爐規(guī)范IBRD/IBInternational Bank for Reconstruction and Development國(guó)際復(fù)興開(kāi)發(fā)銀行ICBinternational petitive bidding 國(guó)際競(jìng)爭(zhēng)性招標(biāo)ICCInternational Chamber of Commerce 國(guó)際商會(huì)IEEInstitution of Electrical Engineers（英國(guó)）電機(jī)工程師學(xué)會(huì)IMEInstitution of Mechanical Engineers（英國(guó)）機(jī)械工程師學(xué)會(huì)IMFInternational Monetary Fund 國(guó)際貨幣基金組織IMOInternational Money Orders 國(guó)際匯票Inc.Incorporated股份有限公司IncotermsInternational Commercial Terms, International rules for the Interpretation of Trade Terms國(guó)際商會(huì)國(guó)際貿(mào)易術(shù)語(yǔ)解釋通則ISICInternational Standard Industrial Classification國(guó)際行業(yè)標(biāo)準(zhǔn)分類ITBInstruction to Bidders投標(biāo)須知/ Introduction to bidders投標(biāo)說(shuō)明ITPInspection and Test Plan檢驗(yàn)與試驗(yàn)計(jì)劃 J/Ajoint account 聯(lián)名存款賬JVjoint venture合資企業(yè)L/Aletter of authority授權(quán)書；letter of advice通知書L/CLetter of Credit 信用證L/Gletter of guarantee保函L/HGeneral Letter of Hypothecation 質(zhì)押權(quán)利總設(shè)定書L/ILetter of Indemnity賠償保證書L/TLetter Telegram 書信電報(bào)L/ULetter of Undertaking 承諾書LCLLess than Container Load 拼箱貨（散貨） LDLiquidated Damages 違約金LIBORLondon Interbank Offered Rate倫敦銀行間拆放款利率LIClimited liability pany有限責(zé)任公司LOAletter of award 授標(biāo)函LOCletter of mitment保證書Ltd.Limited 有限責(zé)任（公司）.marine insurance policy 海上保險(xiǎn)單m/dmonth after date 出票后……月付款M/Lmore or less增或減M/NMinimum最低額m/smonths after sight見(jiàn)票后……月付款M/TMeasurement Ton尺碼噸，即貨物收費(fèi)以尺碼計(jì)費(fèi)MB/LMaster Bill of Lading 船東單memo.memorandum 備忘錄misc.miscellaneous雜項(xiàng)MOMoney Order撥款單,匯款單,匯票MOMmemo of meeting談判紀(jì)要，會(huì)議紀(jì)要MOU Memorandum of Understanding諒解備忘錄MTMagnetic Particle Testing磁粉試驗(yàn)MTDMultimodal Transport Document多式聯(lián)運(yùn)單據(jù) NDTNondestructive testing無(wú)損探傷Nt. WtNet Weight凈重NTPNotice to Proceed 開(kāi)工通知o. p.open policy預(yù)約保單O/COutward Collection出口托收O/No.order number定單編號(hào)O/ROutward Remittance匯出匯款P. D.port dues港口費(fèi)P. O. B.post office box郵政信箱P. R.profit rate利潤(rùn)率P.amp。I.Protection and Indemnity意外險(xiǎn)P.amp。L.profit and loss損益.payment on delivery交貨時(shí)付款P/Apower of attorney代理權(quán)，委托書；particular average單獨(dú)海損P/Npromissory note本票P/OPayment Order支付命令P