《报关员英语》PPT课件.ppt

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1、Customs Broker Exam,Customs Declaration English,7 points,海关基础英语的测试，是对考生英语基础知识和英语应用能力的检验。为了应试的目的，应明确考试的有关要求，争取达到其所要求达到的水平。从历次报关员考试的试题来看，考生需掌握以下七个方面的内容，即：、认识英语词汇3000个以上；、海关业务用语、海关法规英语；、外贸业务用语，如：合同、发票、信用证、运单、装箱单等；、度量衡换算表；、常见货币名称；、世界主要港口名称。,ABBREVIATION,A.V.ad valorem从价A.W.B.air waybill空运运单Art.No.Articl

2、e number货号 B/E bill of exchange汇票B/L bill of lading海运提单，提单,ABBREVIATION,COD cash on delivery货到付款CAD cash against documents凭单付款CCIB China Commodity Inspection Bureau中国商品检验局CCPIT China Council for Promotion of International Trade中国国际贸易促进会,ABBREVIATION,C.C.V.O.combined certificate of value and origin估价

3、和产地联合证明书CFR cost and freight 成本加运费价格CIF cost,insurance sand freight 到岸价格CIF Liner Terms 班轮条件CIF Ex Ships Hold 舱底交货CIF Ex Tackle 吊钩交货CIF Landed 卸到岸上,practice,某公司与美国一家公司以CFR EX Ships Hold的条件成交了一笔生意，按照国际惯例，这批货物在目的港的卸货费应当由()。A.买方来承担 B.卖方来承担 C.船方来承担 D.港务部门来承担答案：A,practice,某公司与英国一家公司以CIF landed 的条件成交了一笔生意

4、，按国际惯例，这批货物在目的港卸货费用、驳船费用应由()承担。A.买方 B.卖方 C.船方 D.港务部门答案：B,ABBREVIATION,DAF delivered at frontier边境交货(价)DDP delivered duty paid完税后交货DDU delivered duty unpaid未完税交货DEQ delivered ex quay目的港码头交货DES delivered ex ship目的港船上交货,ABBREVIATION,D/A documents against acceptance承兑交单D/C documentary credit跟单信用证D/D dem

5、and draft即期汇票D/P documents against payment付款交单D.W.T.deadweight tonnage载重吨位，重量吨位D/W deadweight重量货物,ABBREVIATION,E/D export declaration出口申报单EMP European Main Ports欧洲主要港口EMS Express Mail Service特快专递EXW ex works工厂交货(价)F.C.L.full container load整箱货,ABBREVIATION,FOB free carrier离岸价FOB Liner Terms 班轮条件FOB u

6、nder tackle 吊钩下交货FOB Stowed 平舱FOB Trimmed 理舱FOB Stowed and Trimmed,practice,FOB的变形中，卖方负责将货物装进船舱并承担包括理舱费在内的装船费用的贸易术语是A.FOB Liner TermsB.FOB Stowed C.FOB Trimmed D.FOB Under Tackle答案：B,ABBREVIATION,GSP C/O Generalized System of Preferences Certificate of Origin普惠制产地证明书GSP Form A Generalized System of

7、Preferences Form A普惠制格式A GATSGeneral Agreement on Trade in Services 服务贸易总协定,ABBREVIATION,L/C letter of credit信用证L/G letter of guarantee担保书，保证书LCL less than container load拼箱货M/T metric ton公吨 P.A particular average单独海损 FPA;WPA,ABBREVIATION,S/D sight draft即期汇票S/N shipping note 装运通知单S/O shipping order装运

8、单(俗称下货纸)STL(Style)式样SPS Agreement on the Application of Sanitary and Phytosanitary Measures 实施卫生与植物检疫措施协议,ABBREVIATION,T/R(Trust Receipt)信托收据T/T(Telegraphic Transfer)电汇TDO(Transshipment Delivery Order)转船提货单TEU(Twenty-foot Equivalent Unit)20英尺集装箱等量单位TW(Total Weight)总重量TBT Technical Barriers to Trade技

9、术性贸易壁垒,ABBREVIATION,TRIPs Agreement on TradeRelated Aspects of Intellectual Property Rights与贸易有关的知识产权协定 TRIMs Agreement on TradeRelated Investment Measures 与贸易有关的投资措施协议,ABBREVIATION,U.L.underwriter laboratories inc美国保险人公会所设的检验机构W.R.(W/R)war risk战争险W.W.warehouse to warehouse仓至仓W/M weight or measureme

10、nt重量或体积 Yd(s)yard(s)码,ABBREVIATION,Invoice&Packing,1.invoice 发票2.invoice no.发票编号3.port of shipment 起运地4.port of destination 目的地，到达地5.date of shipment 装船日期，出运口岸8.Freight Charge 货运费9.Insurance 保险费10.Contract 合同,Invoice&Packing,11.Airwey 航空运输12.imports and exports 进出口13.marks&no.唛头modity code 商品编码15.de

11、scription 品名16.quantity 数量 17.price 价格 18.unit price 单价 19.total amount 总价,Invoice&Packing,weight 净重21.gross weight 毛重22.measurement 尺码23.packing 包装24.sales contract No.售货合同编号25.packing list 装箱单26.package No.包装箱号码,Invoice&Packing,27.total packages 包装总数28.case No.箱号29.specification 规格30.country of or

12、igin 生产国别，原产国31.place of origin 产地32.contract of purchase 订购合同33.Manufacturer 制造人，产商，制造商;,Bill of Lading,1.B/L(Bill of Lading)提单2.consignor 发货人3.Consignee 收货人4.Port Of Loading 装货港5.Port Of Discharge 卸货港6.Port Of Transshipment 转运的港口7.Final Destination 最后的目的地8.Shipped Per 装货船名9.number of packages 件数10

13、.Container 集装箱,Bill of Lading,11.A.W.B(Air Way Bill)空运提单12.air bill of lading 空运提单13.Waybill 运单14.air waybill 航空运单15.date of arrival 到达日期16.terms of trade 贸易方式17.airport of departure 始发站18.airport of destination 目的站19.shipper 托运人20.Certificate of origin 原产地证书,Terms of Payment,1.L/C(Letter of Credit)

14、信用证2.D/P(Documents against Payment)付款交单3.D/A(Documents against Acceptance)承兑交单4.T/T(Telegraphic Transfer)电汇5.M/T(Mail Transfer)信汇 6.D/D(Demand Draft)即期汇票 7.BE(Bill of Exchange)汇票,Terms of Payment,8.A/S(At Sight)见票即付9.A/W(Actual Weight)实际重量10.B/C(Bill for Collection)托收汇票11.B/D(Bank Draft)银行汇票12.B/E(B

15、ill of Entry)进口报关单;13.(Bill of Exit)出口报关单14.BHD(Bill Head)空白单据15.S/D(Sight Draft)即期汇票16.B/M(Bill of Materials)材料单17.COD(Cash On Delivery)凭到付款,Terms of Payment,18.CD(Charge Paid)付讫19.Accepting bank 承兑银行20.Accepting house 承兑行21.CF，C/F(Cost and Freight)成本加运费价格22.C.I.F.(Cost,Insurance and Freight)成本、保险费

16、加运费价格23.F.O.B.(Free On Board)装运港船上交货价格24.F.A.Q.(Fair Average Quality)良好平均品质,Terms of Payment,25.FCL(Full Container Load)整箱货26.LCL(Less than Container Load)拼箱货27.CY(City)城市28.DA(Documents Attached)附凭单 29.Sales confirmations 销售确认书30.L/T(Letter of Trust)委托书31.QA(Quality Assurance)质量保证32.advice of shipm

17、ent 装运通知、装船通知33.barter trade 易货贸易34.bill drawn to order 指定式汇票,Insurance,35.cargo insurance 货物运输保险36.cash and delivery 付款交货、货到付款37.certificate of quantity 货物数量证明书38.P.A.(Particular Average)单独海损39.F.P.A.(Free from Particular Average)平安险40.W.P.A.(With Particular Average)水渍险 41.G.A.(General Average)共同海损

18、 42.LIBOR(London Inter Bank Offered Fate)伦敦银行同业拆放利率,Trade terms,43.EXW(Ex Works)工厂交货44.FCA(Free Carrier)货交承运人45.DAF(Delivered at Frontier)边境交货46.DES(Delivered Ex Ship)目的港船上交货47.DEQ(Delivered Ex Quay)目的港码头交货48.DDU(Delivered Duty Unpaid)未完税交货49.DDP(Delivered Duty Paid)完税后交货50.C.O.D.(Cash On Delivery)货

19、到付款,51.D/W(Deadweight)重量货物52.D.W.T.(Dead Weight Tonnage)载重吨位，重量吨位53.D.P.V.(Duty-Paid Value)完税价格54.E/D(Export Declaration)出口申报单55.GATT(General Agreement on Tariffs and Trade)关税及贸易总协定56.S/O(Shipping Order)装货单(俗称下货纸)57.G.S.P.(Generalized System of Preferences)普遍优惠制度58.C.C.V.O.(Combined Certificate of V

20、alue and Origin)估价和原产地联合证明书59.A/V(Ad Valorem)从价税60.L/G(Letter of Guarantee)担保书，保证书61.M/T(Metric Ton)公吨,62.N/N(Non-Negotiable,Not Negotiable)非流通的，不可转让的63.O.B/L(Ocean Bill of Lading)海运提单64.O.No.(Order Number)定单号数65.NTB(Non Tariff Barrier)非关税避垒66.T.P.N.D.(Theft,Pilferage and Non-Delivery)偷窃，提货不着67.W.W.

21、(Warehouse to Warehouse)仓至仓68.Yd(s)(Yard(s)码69.W/M(Weight or Measurement)重量或体积70.W.R.(W/R)(War Risk)战争险，兵险71.additional order 追加订单72.term of foreign exchange 外汇来源,73.country whence consigned 进口国家74.export license 出口许可证75.validity of import license 进口许可证有效期76.export license 出口许可证77.means of transport

22、 运输工具78.surface transport charge 地面运输费79.advice of shipment 装运通知，装船通知80.air freight 空运费81.amendment of contract 修改合同82.applicant for the credit 申请开证人83.average clause 海损条款,84.bank draft 银行条款85.barter trade 易货贸易86.bearer 持票人87.bill drawn payable at a certain time after sight 见票若干日付款的汇票88.U.L.(Underwr

23、iter Laboratories inc.)美国保险人公会所设的检验机构89.T/R(Trust Receipt)信托收据90.AAR(Against All Risks)投保一切险91.ABT(About)大约、关于92.A/C(Account)账目93.A/O(Accoun Of)入账94.ACN(Air Consignmen Note)空运的托运单95.ADD(Address)地址,96.AMD(Amend)修改97.AMT(Amount)金额98.AP(Additional Premium)附加费99.AP(Account Paid)付讫 100.consignor 发货人，寄售人1

24、02.certificate of origin 产地证明书103.inspection certificate 检验证书104.port of dispatch 发货口岸105.type of goods 货物类型106.partial shipment 分批装运107.ad valorem duty 从价税108.ad valorem freight 从价运费109.actual tare 实际皮重,世界主要港口和航线,世界共有几大洲？世界共有几大洋？世界共有几条主要航线？,世界重要的海峡,北半球 白令海峡（西经170、北极圈）东南亚的马六甲（东经100、赤道）西亚（阿拉伯半岛）的霍尔木兹

25、海峡(东经60、北回归线)曼德海峡（东经45、北纬14）土耳其海峡（东经30、北纬40）直布罗陀海峡（西经5、北纬36）南半球非洲的莫桑比克海峡（东经40、南纬20）南美洲的麦哲伦海峡（西经70、南纬53）,FOMOUS PORTS OF WORLD,Aden亚丁民主也门Alexandria亚历山大埃及Amsterdam阿姆斯特丹荷兰Antwerp安特卫普比利时Auckland奥克兰新西兰,Baltimore巴尔的摩美国Bangkok曼谷泰国Barcelona巴塞罗那西班牙Beirut贝鲁特黎巴嫩Bordeaux波尔多法国Boston波士顿美国Bremen不来梅德国BuenosAires布宜诺

26、斯艾利斯阿根延,Calcutta加尔各答印度Chittagong吉大港孟加拉国Colombo科伦坡斯里兰卡Gdansk格但斯克波兰Genoa热那亚意大利Glasgow格拉斯哥英国 Goteborg哥德堡（瑞典）Guangzhou广州（中国）,Hamburg汉堡德国Hongkong香港中国Honolulu火奴鲁鲁美国Houston休斯顿美国Helsinki赫尔辛基（芬兰）Hiroshima广岛（日本）Hongay鸿基（越南）,Istanbul伊斯坦布尔土耳其Jeddah Jidda吉达沙特阿拉伯 Jakarta雅加达（印尼）Jilong基隆（中国）Kiel基尔（德国）Karachi卡拉奇巴基斯坦

27、Kobe神户日本 KualaLumpur吉隆坡（马来西亚）,Lisbon里斯本葡萄牙Liverpool利物浦英国London伦敦英国LosAngeles洛杉矶美国Manila马尼拉菲律宾Marseilles马赛法国Melbourne墨尔本澳大利亚Montreal蒙特利尔加拿大Macao澳门（中国）,Nagoya名古屋日本Naples那不勒斯意大利NewOrleans新奥尔良美国NewYork纽约美国Osaka大阪日本 Oakland奥克兰（美国）Philadephia费城美国Quebec魁北克加拿大 Port-au-Prince太子港（海地）,Rangoon仰光缅甸Rijeka里耶卡南斯拉夫R

28、ioDeJaneiro里约热内卢巴西Rostock罗斯托克德国Rotterdam鹿特丹荷兰,Sanfrancisco旧金山美国 Seattle西雅图（美国）Singapore新加坡新加坡Southampton南安普顿英国Stockholm斯德哥尔摩瑞典Santiago圣地亚哥（古巴）Sydney悉尼澳大利亚 Suez苏伊士（埃及）Suva苏瓦（斐济）,Tokyo东京日本 Toronto多伦多（加拿大）Tripoli的黎波里利比亚Valparaiso瓦尔帕来索智利Vancouver温哥华加拿大Venice威尼斯意大利Wellington惠灵顿新西兰Yokohama横滨日本,Customs,The

29、 Customs of the Peoples Republic of China is a governmental organization responsible for supervision and control over all arrivals in and departures from the Customs territory(hereinafter referred to as the territory).It shall,in accordance with this Law and other related laws and administrative reg

30、ulations,exercise control over means of transport,goods,travellers luggage,postal items and other articles entering or leaving the territory(hereinafter referred to as inward and outward means of transport,goods and articles),collect Customs duties and other taxes and fees,prevent and combat smuggli

31、ng,compile Customs statistics and handle other Customs operations.,中华人民共和国海关是国家的进出关境（以下简称进出境）监督管理机关。海关依照本法和其他有关法律、行政法规，监管进出境的运输工具、货物、行李物品、邮递物品和其他物品（以下简称进出境运输工具、货物、物品），征收关税和其他税、费，查缉走私，并编制海关统计和办理其他海关业务。,Customs,The term“regional Customs means the Customs under the direct leadership of the Customs Gene

32、ral Administration and responsible for the administration of the Customs work in a certain area.The term“subordinate Customs”means the Customs under the leadership of a regional Customs and dealing with specific Customs formalities.,直属海关，是指直接由海关总署领导，负责管理一定区域范围内的海关业务的海关；隶属海关，是指由直属海关领导，负责办理具体海关业务的海关。,

33、Customs,The term Customs surveillance zone means any seaport,railway and highway station,airport,border pass or international postal matter exchange where there is a Customs office,any other place where Customs control is conducted,or any place without a Customs office but which has been approved by

34、 the State Council as a point of entry into and exit from the territory.,海关监管区，是指设立海关的港口、车站、机场、国界孔道、国际邮件互换局（交换站）和其他有海关监管业务的场所，以及虽未设立海关，但是经国务院批准的进出境地点。,Inward and Outward Articles,Inward and outward luggage carried by travelers and inward and outward postal items shall be limited to reasonable quanti

35、ties for personal use and subject to Customs control.All inward and outward articles shall be accurately declared to the Customs by the owner and subject to Customs examination.,个人携带进出境的行李物品、邮寄进出境的物品，应当以自用、合理数量为限，并接受海关监管。进出境物品的所有人应当向海关如实申报，并接受海关查验。,Declaration of goods,the declaration of import or e

36、xport goods and the payment of duties and taxes may be completed by the exporters or importers on their own,and such formalities may also be completed by their entrusted Customs clearing agent registered with the Customs.,进出口货物，可以由进出口货物收发货人自行办理报关纳税手续，也可以由进出口货物收发货人委托海关准予注册登记的报关企业办理报关纳税手续。,Declaration

37、 of goods,Declaration of import goods shall be made to the Customs by the consignee within 14 days of the declaration of the arrival of the means of transport;declaration of export goods shall be made by the consignor 24 hours prior to the loading unless otherwise approved by the Customs.,进口货物的收货人应当

38、自运输工具申报进境之日起14日内。出口货物的发货人除海关特准的外应当在货物运抵海关监管区后装货的24小时以前，向海关申报。中国海关法第二十四条,IMPORT AND EXPORT GOODS,“transit,transshipment and through goods”means goods which come from a place outside the territory and pass through the territory en route to a place outside the territory.过境、转运和通运货物，是指由境外启运、通过中国境内继续运往境外的

39、货物。,transit goods are those which pass through the territory by land,transshipment goods are those which do not pass through the territory by land but call for a change of the means of transport at a place with a Customs office,and through goods are those which are carried into and out of the territ

40、ory by the same vessel or aircraft.,通过境内陆路运输的，称过境货物；在境内设立海关的地点换装运输工具，而不通过境内陆路运输的，称转运货物；由船舶、航空器载运进境并由原装运输工具载运出境的，称通运货物.,bonded goods means goods which have entered the territory,approved by the Customs as items for which no formalities are performed in the way of duty payment,and will be reshipped ou

41、t of the territory after being stored,processed or assembled in the territory,保税货物，是指经海关批准未办理纳税手续进境，在境内储存、加工、装配后复运出境的货物。,Customs duties,The importer of import goods,the exporter of export goods and the owner of inward and outward articles shall be the persons obliged to pay Customs duties.,进口货物的收货人、

42、出口货物的发货人、进出境物品的所有人，是关税的纳税义务人。,Customs duties,The person obliged to pay the Customs duties and taxes on import and export goods shall pay the amount payable within 15 days from the date of issuance of the duty memorandum.,进出口货物的纳税义务人，应当自海关填发税款缴款书之日起十五日内缴纳税款,Customs valuation,The Customs valuation of

43、import goods shall include the value of the goods,cost of transport,charges associated with transport of the goods and cost of insurance occurred before the goods are unloaded at the entering point of the territory of the Peoples Republic of China.,进口货物的完税价格包括货物的货价、货物运抵中华人民共和国境内输入地点起卸前的运输及其相关费用、保险费。

44、,Customs valuation,the Customs valuation of export goods shall include the value of the goods,cost of transport,charges associated with transport of the goods and cost of insurance occurred before the goods are loaded at the leaving point of the territory of the Peoples Republic of China,from which

45、the amount of export duties shall be deducted.,出口货物的完税价格包括货物的货价、货物运至中华人民共和国境内输出地点装载前的运输及其相关费用、保险费，但是其中包含的出口关税税额，应当予以扣除。,Duty reduction or exemption,(a)advertising items and trade samples of no commercial value;(b)materials presented free of charge by foreign governments and international organizatio

46、ns;(c)goods to which damage and loss occurred prior to Customs release;(d)articles of a quantity or value within the fixed limit,减征或者免征关税,（一）无商业价值的广告品和货样；（二）外国政府、国际组织无偿赠送的物（三）在海关放行前遭受损坏或者损失的货物；（四）规定数额以内的物品；,PRACTICE,The Customs will not _ the restricted goods unless an import or export license is ob

47、tained A.clear B.release C.sell D.buy Key:B,The operation of the storage,processing and assembling of the bonded goods and consignment sales should be approved by and registered _ the Customs.A.for B.by C.from D.with Key:D,The goods which are carried into and out of the territory by the same vessel

48、or aircraft are defined as_.A.transit goods B.transshipment goods C.through goods D.import and export goods Key:C,The goods which have entered the territory,approved by the Customs as items for which no formalities are performed in the way of duty payment,and will be reshipped out of the territory a

49、fter being stored,processed or assembled in the territory are defined as _.A.bonded goods B.Through goods C.Transshipment goods D.Transit goods Key:A,In duty calculation,in case the CIF price of imports is in terms of foreign currency,it shall be converted into_.A.another foreign currency quoted B.R

50、MB at buying price quoted C.RMB at selling price quoted D.RMB at the middle price between the buying and selling prices quoted Key:B,In case Customs duties are shortlevied or not levied on import or export,the Customs may,within_ after the date of payment of Customs duties or the date of release of