【正文】 ost of production 生產(chǎn)成本Profit margin 邊際利潤Selling cost 銷售成本Target costing 目標成本法Everyday low pricing (EDLP) 每日低價Total fixed cost 總固定成本Variable cost 變動成本Skimming price strategy 撇脂定價戰(zhàn)略Penetration strategy 滲透定價戰(zhàn)略Floating exchange risk 浮動匯率風險成本導向定價法 pricing based on cost盈虧平衡定價法 breakeven pricing邊際成本定價法 marginal cost pricing損益兩平點breakeven point計價貨幣money of account支付貨幣money of payment硬貨幣hard currency軟貨幣 soft currency匯率 exchange rate價款調(diào)整 price adjustment傭金/折扣 mission / discount期貨/現(xiàn)貨市場 future / spot marketⅡCountry CurrencyBritain GBP poundJapan JPY Japanese YanFrance FRF French FrancAustralia AUP Australian dollarChina CNY RMB YuanBurma BUK Burmese KyatSingapore SGD Singapore dollarNew Zealand NZD New Zealand dollarThailand THP Thai BahtMalaysia MYR Malaysian dollarNepal NPR Nepalese RupeeIndia INR India RupeeIndonesia IDR Indonesian RupiahSwiss CHF Swiss FrancPhilippines PHP Philippine PesoItaly ITL Italian LiraChapter 10 Ⅰ信用狀況 credit standard遠期信用證 time L/C, usance L/C通知銀行 advising bank信用證有效期 the maturity of L/C交付運單 delivery of B/L支付保障條款 confirmation of credit支付結(jié)算 payment and settlement申請人與受益人 applicant and beneficiaryⅡirrevocable letter of credit 不可撤銷信用證confirmed L/C 保兌信用證revocable letter of credit 可撤銷信用證sight draft 即期匯票mercial bill of exchange 商業(yè)匯票time draft 遠期匯票governmental guarantee 政府保函drawee 付款人1.Irrevocable L/C is a letter of credit that cannot be canceled or changed with the consent of all parties involved.2.Time draft is a mercial bill of exchange calling for payment to be made at some time after delivery.3.Drawee is a person or party who is to receive a draft.4.Revocable letter of credit is a letter of credit that can be changed by any of the parties involved.5.Sight draft is a mercial bill of exchange that requires payment to be made as soon as it is presented to the party obligated to pay.6.Confirmed L/C is a letter if credit to which a bank in the exporter’s country adds its guarantee of payment.7.Commercial bill of exchange is an instrument of payment in international business that instructs the importer to forward payment to the exporter.8.Governmental guarantee is an agreement of the government to be responsible for the fulfillment of someone else’s promise.ⅢL/C的全稱是跟單信用證或單證信用證。信用證是銀行開出的支付承諾。一旦供應商/出口商/銷售者達到信用證條款要求，銀行將替買方/進口者支付預定金額。信用證更正式的名稱是單證信用證，因為銀行處理的是單證而非實物。既然其正式名稱為單證信用證，信用證上所列的條款都涉及在指定時間內(nèi)出示指定單證。不同的信用證中買方所要求的單證是不同的，但至少會包括一張發(fā)票和一張?zhí)釂巍Ｆ渌膯巫C包括：原產(chǎn)地證明、領(lǐng)事發(fā)票、保險單證、檢驗單以及其他單證。Ⅳ1.In documentary collection, the remitting banks acting as the intermedium, delivers documents of the remitter to the collecting bank and accept payment from the colleting bank.2.It is always unacceptable if the delivery time of B/L is too short.3.Exporter should present the documents listed in the L/C to the negotiating bank for payment.4.Letter of credit includes two basic categories: revocable and irrevocable .The latter one is then classified into two types: confirmed and unconfirmed.5.Some Special L/Cs include: standby L/C, recycled L/C，redcross L/C，negotiable L/C, back to back L/C etc.6. All kind of L/Cs have advantages and disadvantages to buyers and sellers. And the more risks which banks take for confirmation of payment the more they will charge for such services. ⅤPromissory NoteIssued in Beijing the 2 nd day of July, 2003On the 2 nd day of July, 2006 fixed.We promise to pay against this Promissory Note to the order of Bank of Oslo, Oslo, Norway the sum of USD 676 000 (say Six Hundred and Seventy Six Thousand only).Payable in Oslo, Norway. For Bank of China Signature13