【学习笔记】懂你英语 商务英语 Level 6 Unit 2 Part 5（I）词汇 Incoterms
Incoterms abbr. 国际贸易术语（International Commercial Terms）；国际商会国际贸易术语（International Chamber of Commerce Terms）
Incoterms, or International Commercial Terms, are rules which describe the responsibilities of buyers and sellers when delivering goods. 国际贸易术语是描述买方和卖方在交货时的责任的规则。
They determine which costs should be paid by whom.
These cost include loading and unloading, insurance, carriage, and customs clearance. 这些费用包括装卸、保险、运输和清关。
Here are a few common incoterms used today. 以下是一些常用的国际贸易术语。
EXW = Ex Works [贸易] 工厂交货；现场交货
Under Ex Works terms, the seller makes the goods available at a designated location, normally at the seller's factory or depot. 根据工厂交货条款，卖方在指定地点提供货物，通常是在卖方的工厂或仓库。
Once the goods are placed at the buyer's disposal, the buyer shall be responsible for all costs and risks related to them, such as transport costs, loading costs and insurance. 货物一旦交付买方处置，买方应负责与之相关的所有费用和风险，如运输费用、装卸费和保险费。
EXW terms are favorable to the seller as it poses minimum obligation to them. 【跟读】 EXW条款对卖方有利，因为它对他们规定了最低限度的义务。
FOB = Free on Board [水运] 船上交货价，离岸价格
Under Free on Board terms, the seller bears all costs and risks that are related to getting the goods to the port and onto the ship. 在船上交货条件下，卖方承担与把货物运到港口和装船有关的一切费用和风险。
Once the goods are loaded, the risk of the loss or damage to the goods will be transferred to the buyer. 货物装船后，货物灭失或损坏的风险将转移给买方。
In most countries, FOB is only used for transport by waterway. 在大多数国家，离岸价仅用于水路运输。
【选择】Rules which determine whether a buyer or seller must incur a particular cost are called... incoterms.
【选择】Under Ex Works terms, they buyer bears... all of the transport costs.
【选择】What cost does the buyer bear under Free on Board terms? -marine transport and the unloading of goods. 海上运输和货物装卸。
【填空】It's imperative for traders to understand the obligations that come with the use of a certain incoterm. 对贸易商来说，理解使用国际贸易术语所带来的义务是必要的。
【填空】【朗读】Ex Works terms put maximum responsibility on the buyer with minimum responsibility on the seller. 在工厂交货协议下，买方承担最大责任，卖方承担最小责任。
【填空】【跟读】If traders are using FOB terms, the buyer assumes the risk after cargo is on board. 如果贸易商使用离岸协议，买方承担装船后的风险。
CFR =Cost and Freight [贸易] 成本加运费价（简称C.&F.）
Under Cost and Freight terms, the seller is responsible for transporting the goods to the importer's port. 在成本加运费价条款下，卖方负责将货物运输到进口商的港口。
This means the seller must pay all the charges of shipment until the goods arrive at the port of destination. 这意味着卖方必须支付货物到达目的港之前的所有运费。
However, the seller is not responsible for any loss or damage to the goods that occurs in shipping. 但是，卖方对运输过程中货物的任何损失或损坏不承担责任。
The risk will be passed to the buyer when the goods are on board the vessel. 【跟读】 货物装船后，风险由买方承担。
CIF =Cost, Insurance, and Freight 成本、保险和运费
Under Cost, Insurance, and Freight terms, the responsibilities are similar to CFR. 在成本、保险和运费条款下，责任与CFR相似。
The seller is still responsible for transporting the goods to the importer's port. 【跟读】 卖方还是负责将货物运输到进口商的港口。
However, the seller must obtain insurance for the goods being transported the port. 但是，卖方必须为在港运输的货物投保。
The seller must also provide documents representing cost, insurance, and freight of CIF. 卖方还必须提供CIF条款成本、保险和运费的单据。
Once the carrier gives the documents to the buyer, the seller's obligation ends. 一旦承运人将单据交给买方，卖方的义务就终止了。
DDP = Delivered Duty Paid [贸易][税收] 完税后交货
Under Delivered Duty Paid terms, the seller assumes all costs and responsibilities other than unloading. 在完税后交货条件下，卖方承担除卸货以外的所有费用和责任。
These include shipping, duties, insurance, and any other expenses. 这些费用包括运费、关税、保险和其他费用。
This makes DDP the most favorable incoterm for the buyer, since the seller bears maximum responsibility. 这使得DDP成为对买方最有利的国际贸易术语，因为卖方承担了最大的责任。
【选择】Under CFR terms, what must the seller pay for? -The carrige of goods to the port of destination.
【选择】Under CFR terms, when does the seller's obligation end? -once the necessary documents are given to the buyer.
【选择】What costs are not assumed by the seller under DDP terms? -unloading
【选择】The seller makes the product available at a designated location while the buyer endures all of the transport costs. -EXW
【选择】The responsibilities are similar to CFR, but the seller must obtain insurance for the goods being transported the port. -CIF
【填空】CFR's pricing mechanism involves the seller having the responsibility to get the goods from their warehouse to the destination port. CFR的定价机制涉及到卖方有责任将货物从仓库运到目的港。
【填空】Unlike CFR, CIF requires the seller to purchase insurance for the goods being transported to the port of destination.
【填空】DDP places maximum responsibility on the seller, making it the most favorable incoterm for the buyer. DDP将最大的责任放在卖方身上，使之成为对买方最有利的国际贸易术语。