摘要随着贸易全球化进程的进一步加深,我国许多企业也纷纷加入了国际贸易的行列。这在给我国经济带来勃勃生机的同时也给企业带来了丰厚的利润。但由于对国际贸易术语的认识偏差导致在实践中出现了许多失误,致使企业承担了本不必承担的责任,给国家带来了不应有的巨大损失,严重影响了我国对外贸易的发展和壮大。在我国对外贸易业务中,频繁使用的贸易术语主要是装运港交货的FOB和CIF这两种。虽然二者都是以船舷为界转移风险,但是在实际业务中出口方的风险并不相同。在出口业务中,作为卖方根据交易的具体情况、慎重选择适当的贸易术语,对于防范出口风险、提高经济效益是十分必要的。总体来说,在我国的出口业务中采用CIF术语成交要比采用FOB有利。关键词:出口业务FOBCIFIITheselectionandapplicationofFOBandCIFinexportenterprisesAbstractWiththefurtherdevelopmentoftheglobalizationoftrade,,'',it':ExportBusinessFOBCIFIII目录一、引言··························································································1(一)研究背景···········································································1(二)研究思路···········································································1二、FOB与CIF术语的涵义及一般出口流程···········································1(一)FOB术语的涵义·································································1(二)CIF术语的涵义··································································1(三)13种术语的分类及其适用的运输方式······································2三、FOB与CIF在实际业务中的选择····················································2(一)FOB贸易术语在出口业务中的应用·········································2(二)出口合同中使用FOB贸易术语的弊端·····································3(三)CIF贸易术语在出口业务中的优势··········································4四、合理选用FOB和CIF规避风险·······················································5(一)在实际业务中的一般选择:出口使用CIF,进口使用FOB
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