Trade-offs in a Secure Jini Service Architecture. Trends towards a Universal Service Market

报关常用英语词汇大全1. 报关（Customs Declaration）2. 海关（Customs）3. 进出口（Import and Export）4. 货物（Cargo）5. 发票（Invoice）6. 装箱单（Packing List）7. 提单（Bill of Lading）8. 申报价值（Declared Value）9. 税率（Tariff Rate）10. 原产地（Country of Origin）11. 检验检疫（Inspection and Quarantine）12. 海关编码（HS Code）13. 通关（Customs Clearance）14. 报关行（Customs Broker）15. 报关单（Customs Declaration Form）16. 保税区（Bonded Area）17. 退税（Tax Refund）18. 货物分类（Commodity Classification）19. 贸易方式（Trade Terms）20. 最惠国待遇（MostFavoredNation Treatment）21. 普惠制（Generalized System of Preferences）22. 关税（Customs Duty）23. 增值税（Value Added Tax）24. 消费税（Consumption Tax）25. 航空货运单（Air Waybill）26. 集装箱（Container）27. 散货（Bulk Cargo）28. 货运代理（Freight Forwarder）29. 货物保险（Cargo Insurance）30. 贸易术语（Trade Terms，如FOB、CIF等）掌握这些报关常用英语词汇，有助于提高报关工作效率，确保进出口业务的顺利进行。

在实际操作中，还需不断积累经验和专业知识，以便更好地应对各种报关难题。

报关常用英语词汇大全（续）31. 清关（Customs Clearance）32. 海关查验（Customs Inspection）33. 知识产权（Intellectual Property Rights）34. 禁限物品（Prohibited and Restricted Items）35. 货物申报（Cargo Declaration）36. 临时进口（Temporary Import）37. 临时出口（Temporary Export）38. 转关（Transit）39. 保税仓库（Bonded Logistics Center）40. 保税加工（Bonded Processing）41. 通关单证（Customs Documents）42. 贸易便利化（Trade Facilitation）43. 自由贸易区（Free Trade Zone）44. 跨境电商（CrossBorder ECommerce）45. 海关特殊监管区域（Special Customs Supervision Area）46. 关税减免（Tariff Concession）47. 补税（Supplementary Duty）48. 滞报金（Late Declaration Fee）49. 货物放行（Cargo Release）50. 海关行政处罚（Customs Administrative Penalty）在准备报关资料时，务必确保所有单证齐全、信息准确，以免因小失误导致大问题。

自给自足self-sufficient经济资源economic resources直接投资direct investment国际收支balance of payments易货交易barter出口退税export tax rebate倾销dumping出口型经济增长export-driven economic growth东道国host country贸易差额balance of trade贸易顺差／贸易逆差favorable ／unfavorable balance of trade欧盟European Union国际收支顺差／国际收支逆差favorable ／unfavorable balance of payments 有形贸易visible trade无形贸易invisible trade货物贸易trade in goods服务贸易trade in servicesC2关税壁垒tariff barriers非关税壁垒non-tariff barriers从量税specific duties配额quota保护性关税protective tariff市场失灵market failure幼稚产业infant industry许可证制度licensing system财政关税revenue tariff政府采购government procurement贸易保护主义trade protectionism从价税Ad valorem Duties最低限价floor price本地采购规则“buy local” rules增加内需raise domestic demandDomestic content 国内含量Red-tape barriers 进口环节壁垒Export susidies 出口补贴Binding quota 绑定配额Absolute quotas 绝对配额VER 自愿出口限制Tariff-rate quotas 关税配额Zero quota 零配额“Buy local” rules 本地采购原则C3Trade bloc 贸易集团Trade block 贸易禁运／封锁Open regionalism 开放式区域主义Free trade area 自由贸易区Customs union 关税联盟Common market 共同市场Economic union 经济联盟Trade embargoes 贸易禁运Boycotts 抵制歧视性关税discriminatory tariffs经济制裁economic sanction贸易弹性trade elasticity双边贸易协定bilateral trade agreements多边贸易协定multilateral trade agreements最惠国most favored nationC4施惠国Patronage nations受惠国Favored nations缔约国Contracting Parties市场准入market access透明度transparency紧急进口措施Urgent Importing Measures争端解决机制dispute settlement mechanism可持续发展sustainable development特许经营franchiseC5FOB 班轮条件 FOB liner term清关customs clearanceFOB 吊钩下交货FOB Under Tackle平舱trim多式联运multimodal transport船舷shipboard内陆水运marine navigation on inland waterway 理舱stow卸货费discharge expense投保cover insuranceCFR 卸至岸上（含着陆费） CFR Landed班轮liner单据买卖documentary salesCFR 舱底交货CFR Ex-ship’s HoldCFR 班轮条件CFR liner terms象征性交货symbolic deliveryC6Sales by Seller’s／Buyer’s Sample 凭卖方样品买卖／凭买方样品买卖Reference ／Duplicate Sample 基准样品／副样Qulity Tolerance 品质公差Counter Sample 对等样品More or Less Clauses 溢短装条款Neutral Packing 中性包装Customs Formality 报关手续Inspection Certificate of Quality 质量检验证书FDA 食品及药物管理局Marking of Goods 标记货物毛重gross weight理论重量theoretical weight净重net weight约定皮重computed tare公量conditioned weight单位重量unit weight含水量water capacity习惯皮重customary tare法定重量legal weight实际皮重actual tare从价税ad valorem duty平均皮重average tare货样不符goods not equal to the sample副产品by-products国家质量监督校验检疫总局General Administration of Quality Supervision，C7油轮Oil tanker定程租船Voyage Charter滚装船Ro ／Ro vessel定期租船Time Charter载驳轮LASH（Light Aboard Ship）光船租船Bare Boat Charter（BBC）船期表sailing schedule租船合同charter contract滞期费demurrage charge班轮运价表liner freight rate schedule速遣费dispatch money选卸附加费optional additional直航附加费direct additional转船附加费transshipment surcharge港口拥挤附加费Port Congestion Surcharge运输代理transpotation agent包裹package拼箱货LCL（Less than container load）结汇settlement整箱货FCL（Full container load）空运单Air waybill集装箱货运站container yard装运通知shipping notice处置权right of disposalPartial shipment ／transshipment 分批装船／转运Bill of lading 提单Clean B ／L 清洁提单Order B ／L 指示提单Combined transport B ／L 联合运输提单Blank B／L 空白提单Straight B／L 记名提单Through B ／L 联运提单Liner B／L 班轮提单Ante-dated B ／L 倒签提单Advanced B／L 预借提单Consignment note 陆运或铁路运输通知Blank endorsement 空白背书IATA 国际航空运输协会Combined transport documents 多式联运单据FCL ／LCL 整箱交／拆箱接C8投保人insured共同海损general average投保金额insured amount外来风险extraneous risks保险单insurance policy推定全损constructive average海上风险marine risks施救费用salvage charges救助费用sue and labor expenses意外事故misfortune承保人insurer单独海损particular average保险费insurance premium航空运输货物战争险air transportation war risk陆运险land transportation risks陆运一切险land transportation all risks估损费用risk estimation charges航空运输一切险air transportation all risks Ocean marine insurance 海运保险War risks 战争险Basic risks coverage 基本险种Insured amount 投保金额T.P.N.D 偷盗、失窃、提货不着险Taint of ordr 窜味险Overland transportation insurance 陆上运输保险C9Cost structure 成本构成Cost of production 生产成本Profit margin 边际利润Selling cost 销售成本Target costing 目标成本法Everyday low pricing （EDLP）每日低价Total fixed cost 总固定成本Variable cost 变动成本Skimming price strategy 撇脂定价战略Penetration strategy 渗透定价战略Floating exchange risk 浮动汇率风险成本导向定价法pricing based on cost盈亏平衡定价法break-even pricing边际成本定价法Marginal cost pricing损益两平点break-even point计价货币money of account支付货币money of payment硬货币hard currency软货币soft currency汇率exchange rate价款调整price adjustment佣金／折扣commission ／discountC10信用状况credit standard远期信用证time L ／C， usance L ／C通知银行advising bank信用证有效期the maturity of L ／C交付运单delivery of B ／L支付保障条款confirmation of credit支付结算payment and settlement申请人与受益人applicant and beneficiary国际保理international factoringirrevocable letter of credit 不可撤销信用证confirmed L ／C 保兑信用证revocable letter of credit 可撤销信用证sight draft 即期汇票commercial bill of exchange 商业汇票time draft 远期汇票governmental guarantee 政府保函drawee 付款人C11索赔claims不可抗力force majeure仲裁条款arbitration clause仲裁员arbitrator做出裁决issue an award提出仲裁申请submit dispute to arbitration国际商会International Chamber of Commerce美国仲裁协会American Arbitration Association听证hear a case中国国际经济贸易仲裁委员会China International Economic ＆ Trade Arbitration Commission首席仲裁员presiding arbitratorC12Target market 目标市场Market research 市场调研Potential partner 潜在合作伙伴ICC 国际商会Qualified negotiators 合格的谈判队伍Team spirit 团队精神Commercial negotiation 商业谈判Negotiation brief 谈判纪要Negotiation team 谈判团队Conclude a negotiation 终结谈判Credit reference 信用参照Business range 商务往来范围Face-to-face negotiation 面对面谈判Annual sales volume 年度销售额Trade show 贸易展销会C13还盘counter-offer询盘inquiry受盘人offeree发盘人offeror发盘offer可撤消的revocable虚盘offer without engagement实盘offer with engagement一般交易条件common practice in international trade失效invalid撤回revoke市场经济地位market economy statusC14出口程序exporting procedures出口许可exporting license计价货币payment of account订舱book the shipping space or ship审单check documents报关customs dedaration提货taking delivery备货cargo readiness制单结汇document examination and paymentC15Importing procedures 进口程序Import license system 进口许可制度Returned Goods Relief 退转商品减免Product liability 产品责任ATA carnet 暂准进口证Inward ／Outward processing 进出口加工C16原产地证书certification of origin领事发票consular invoice海关发票customs invoice外汇许可证foreign exchange license形式发票pro forma invoice商业发票commercial invoice国际汇款申请单application for international transfer跟单信用证申请表application for documentary letter of credit 海运提单bill of lading多联运提单Multi-transportation B ／L托运单consignment note到货通知arrival notification。

进出口海关英文术语Customsinsecption进出口海关英文术语Customs insecptionact of smuggling 走私行为additional dues 附加费bills and securities in foreign currency外币票证cash deposit （现金）保证金collect 收税，收费collection of faxs and duties 征税duty-paying values 完税价格duty receipt 税款收据duty rate 税率examine cargo 验货examine passager's luggage 检查旅客行李excise 消费税，货物税conceal 藏匿customs rules 海关法规customs seals 海关铅封confiscate 没收contraband goods 违禁品customs statistics 海关统计customs tariff 海关税则customs uniform 海关制服import duty 进口税indemnify 赔偿inspection or search a ship 检查船舶或抄船late payment fee 滞纳金levy 征收make good 补交minimum tariff rate 最低税率duty-fee 免税的duty memo 税款缴纳证duty paid 已完税的habit-forming drug 能使人成瘾的麻醉药物impot specification list 进口明细单import license 进口许可证seize 没收shortpaid 短征tariff number 税则号码the foreign trade control policies 对外贸易管制政策the most favoured nation 最惠国treatment 处理待遇export license 出口许可证export specification list 出口明细单false declaration of the quantity of cargo 谎报货物数量from infected area 来自疫区general tariff rate 普通税率heroin 海洛因severe act of smuggling 严重走私行为drawback 退税destory 销毁detain 扣留dutiabel 应完税的dutiable artical 应税货物reckon 计算morphia 吗啡original decision 原始决定remit 补还restriced articales 限制货物minimum amount of colletion 最低征收额，起征点poisonous drugs 剧毒药品prohibited articale 禁运物品rare book 珍贵图书换单费/抽单费： D/O fee delivery order上海港THC：THC in Shanghai port港口附加费：port surcharge分拔费：break-bulk fee舱单更改费：manifest modified fee三检费：commodity inspection fee, plant and animals quarantine fee 报检预录费：inspection declaration sheet input fee通关单单证费：transfer fee通关单预录费：input fee of inspection and quarantine transfer通关单代办费：quarantine transfer sheet charge商品检验费：commodity inspection fee箱体消毒费：container antisepsis fee箱检费：container inspection fee箱体封识费：container seal fee货物消毒费：goods sterilize fee动检费：animals quarantine fee动检场地费：site fee of animals quantine卫检费：hygiene inspection fee卫检场地费：site fee of hygiene inspection熏蒸费：fumigation charge报关费：customs declaration fee报关单预录费：input fee of customs pre-declaration 报关代理费：customs declaration handling fee舱单预录费：manifest input fee查验费：customs inspection fee查验开箱费：container open fee in inspection查验吊箱费：container sling fee in inspection查验称重费：weight fee in inspection查验掏箱费：goods take-out fee in inspection转关代理费：customs transfer handling fee退单费：shut-out fee拼单费：combine customs declaration sheet fee滞报金：declaration demurrage duty滞纳金：demurrage duty国内运输费：trucking fee港杂费：port sundries提货费：pick-up charges汽代费：truck agent fee理货费：tally fee园区卡口费：gate charge修污箱费：repair contaminated container fee疏港费：port demurrage charge超期租箱费：container overtime used fee危险品提货费：pick-up charges for DGR cargo保险费：insurance送货费：delivery charge上下车费：lift on and lift off charge通关点使用费：bonded area charge物流费用英语C2008-02-02canal transit dues 运河通行税capitation fee均摊的费用car license fee车辆执照费cargo air tariff货物空运费率表cargo dues货物港务费cargo expenses装卸费用cargo freight货物运费,运费cargo handling charges货物处理费用cargo handling fee at destination port货物到港处置费cargo reconditioning expenses 货物倒舱费，货物整理费cargo shifting charges翻舱费cargo shifting expenses倒舱费cargo valuation form货价表，货物估定价格表carload rate 整车运费carriage运费carriage charge运费carriage expense 运费carriage forward运费待付carriage free 免收运费carriage paid运费已付cartage搬运费，车费cartage fee卡车运费cartage note搬运费率cash and carry现付自运CFS charge场站费charge （收）费charges that are below a just and reasonable level低于正当合理的收费chassis usage charge(CUC)拖车运费CIQ Brokerage Fee报检费clear service charges清晰的费收标准clearance fee出港手续费collect (cash) on delivery（C.O.D.）到付combination of rate 分段相加运价commodity classification rates (CCR) 等价货物运价conference freight协定运费conference freight rate 协定运费率conference rates 公会费率congestion surcharge 拥挤费construction rate 比例运价container clearance charge清洁箱费container cost 容器成本container damage charge 坏箱费用container damage fee 坏污箱费container detention charge滞箱费container dirtyness change污箱费container loading charge(including inland drayage)内装箱费container overweight surcharge(COS)集装箱超重附加费container stuffing charge提箱费cost of packing 包装费cost of tare 包皮价值,外包装费currency adjustment factor(CAF) 货币贬值附加费custodian fee保管费customs brokerage fee 报关费customs clearance fee报关费customs duty关税customs fee海关规费customs house fee海关手续费customs inspection fee海关查验费海运费– OCEAN FREIGHT定舱费– BOOKING FEE电放费– SURRENDED FEE并单费– COMBINE CHARGE改单费– AMEND FEE集卡费– TRUCKING FEE内装费– LOADING FEE报关费– CUSTOMS CLEARANCE FEE商检费– COMMODITY CHECKING FEE特殊操作费– SPECIAL HANDLING CHARGE快递费– COURIER FEE熏蒸费– FUMIGATION CHARGE打单费– DOCUMENT FEE注销费– LOGOUT FEE改配费– RE-BOOKING FEE查验费– INSPECTION FEE包干费– LOCAL CHARGE保险费– INSURANCE CHARGE外拼费– CO-LOAD FEE退佣– COMMISSION掏箱费– UN-LOADING FEE港口操作费– TERMINAL HANDLING CHARGE（THC）战争附加费– WAR RISK SURCHARGE（WRS）燃油附加费– BUNKER ADITIONAL FEE（BAF）普调费– GENERAL RATE INCREASE（GRI）港口拥挤费– PORT CONGESTION SURCHARGE（PCS）旺季附加费– PEAK SEASON SURCHARGE（PSS）汇率附加费– CURRENCY ADDITIONAL FEE（CAF）目的港卸货费– DESTINATION DELIVERY CHARGE（DDC）海运费ocean freight集卡运费、短驳费Drayage订舱费booking charge报关费customs clearance fee操作劳务费labour fee or handling charge商检换单费exchange fee for CIP换单费D/O fee拆箱费De-vanning charge港杂费port sur-charge电放费B/L surrender fee冲关费emergent declearation change海关查验费customs inspection fee待时费waiting charge仓储费storage fee改单费amendment charge拼箱服务费LCL service charge动、植检疫费animal & plant quarantine fee移动式其重机费mobile crane charge进出库费warehouse in/out charge提箱费container stuffing charge滞期费demurrage charge滞箱费container detention charge卡车运费cartage fee商检费commodity inspection fee转运费transportation charge污箱费container dirtyness change坏箱费用container damage charge清洁箱费container clearance charge分拨费dispatch charge车上交货FOT ( free on track )电汇手续费T/T fee转境费/过境费I/E bonded charge空运方面的专用术语空运费air freight机场费air terminal charge空运提单费airway bill feeFSC (燃油附加费) fuel surchargeSCC（安全附加费）security sur-charge抽单费D/O fee上海港常用术语内装箱费container loading charge(including inland drayage) 疏港费port congestion charge他港常用术语场站费CFS charge文件费document chargeBAF BUNKER AJUSTMENT FACTOR 燃油附加费系数BAF 燃油附加费，大多数航线都有，但标准不一。

1.I intend to leave Australia to a foreign country with these goods within 30 days.If I do not takethe goods out of Australia within 30 days, I will immediately return the goods or advise mychanged departure date.我打算携带这些物品在30天内离开澳大利亚到另外一个国家。

如果我没有在30天内将这些物品带离澳大利亚，我将立即退货或通告变更后的离境日期。

2.I will not remove or alter my invoice attached to the outside of the sealed bag, or other sealedpackage or break the seals of the bag or other package until departure form(收据上写错了，应该是from) Australia.我不会丢弃或修改附在密封袋的外的发票及物品的密封包装，或损坏密封袋或其他包装直到我离开澳大利亚。

3.I am aware that the Taxation Administration Act 1953 may provide for penalties of up to$5000.00 and/or imprisonment for up to 12 months where a person makes a false or misleading statement in this declaration, and the customs Act 1901 and the Excise Act 1901 provides for severe penalties if sealed bags are interfered with or not exported.我知道，根据《税务总局1953号法令》规定，任何作虚假或误导性海关申报的人，有可能被处以$5000.00的罚款和/或长达12个月的监禁。

Trade Facilitation and Economic Development:A New Approach to Quantifying the ImpactJohn S.Wilson,Catherine L.Mann,and Tsunehiro OtsukiThis article analyzes the relationship between trade facilitation and trade flows in the Asia-Pacific region.Country-specific data for port efficiency,customs environment,regulatory environment,and e-business usage are used to construct indicators for measuring trade facilitation.The relationship between these indicators and trade flows is estimated using a gravity model that includes tariffs and other standard variables.Enhanced port efficiency has a large and positive effect on trade flows.Regulatory barriers deter trade.Improve-ments in customs and greater e-business use significantly expand trade but to a lesser degree than improvements in ports or regulations.The benefits of specific trade facilitation efforts are estimated by quantifying differential improvements in these four areas among members of the Asia Pacific Economic Cooperation (APEC ).A scenario in which APEC members with below-average indicators improve capacity halfway to the average for all members shows that intra-APEC trade could increase by $254billion,or 21percent of intra-APEC trade flows.About half the increase is derived from improved port efficiency.Economic theory suggests a relatively direct and simple chain of causality:human development is enhanced through income growth;income growth is greater with more cross-border trade;trade is increased through trade facilitation efforts.Recent empirical work has focused on quantifying each of these links.The human development index is positively related to gross domestic product (GDP )per capita,and countries with a growing income have a higher GDP per capita.Though the positive relationship between trade and growth has come under scrutiny recently,there is no evidence that increased cross-border trade reduces income growth.The focus of this article is on the last (or perhaps first)link in the chain—the empirical relationship between trade facilitation and trade flows.Trade facilitation most often implies improving efficiency in administration and procedures,along with improving logistics at ports and customs.A broaderJohn S.Wilson is Lead Economist in Transport and Urban Development,Infrastructure Vice Pre-sidency at the World Bank.Catherine L.Mann is Senior Fellow at the Institute for International Economics.Tsunehiro Otsuki is Research Analyst in the Development Research Group at the World Bank.Correspondence should be directed to Tsunehiro Otsuki at totsuki@.This article is part of a series of research efforts exploring the link between trade facilitation and development at the World Bank.The authors thank Baishali Majumdar of the World Bank for assistance in producing the ments by Caroline Freund,Carsten Fink,and Bernard Hoekman on the work are also appreciated.THE WORLD BANK ECONOMIC REVIEW ,VOL.17,NO.3367–389ÓThe International Bank for Reconstruction and Development /THE WORLD BANK2003All rights reservedDOI:10.1093/wber/lhg027367P u b l i c D i s c l o s u r e A u t h o r i z e dP u b l i c D i s c l o s u r e A u t h o r i z e d77417368T H E W O R L D B A N K E C O N O M I C R E V I E W,V O L.17,N O.3definition includes streamlining regulatory environments,deepening harmonization of standards,and conforming to international regulations(Woo and Wilson2000). Emphasizing broader concepts of trade facilitation is particularly important given the increasing volume of global trade,the time sensitivity of intermediate goods trade(Hummels2001),reductions in protective tariff rates,and increased avail-ability of modern technology that can improve the management of cross-border trade.This article examines the empirical relationship between relatively broad concepts of trade facilitation and trade flows.It also compares trade facilitation initiatives with reductions in traditional trade barriers(such as tariffs and quotas) for their impact on trade flows and considers complementarities between them.As part of individual development strategies,some countries,with or without donor assistance or private funding and partnerships,are considering whether to engage in unilateral trade facilitation efforts.They also confront the challenge of priorities within a broad range of trade facilitation measures.At the1996Singapore Ministerial Conference of the World Trade Organization(WTO)trade facilitation was added to the new basket of trade issues.Discussions continue on priorities in trade facilitation in the WTO Doha Development Agenda.Decisions on modalities for negotiations on trade facilitation,including customs procedures,were on the agenda for the WTO Ministerial Conference in Mexico in September2003.Debate also con-tinues on such issues as whether to extend the Information Technology Agreement to nontariff measures and standards,as well as whether international standards should be mandated in national regulations.The lack of empirical measures of trade facilitation and of their impact on international commerce limits informed debate.At least three challenges are apparent in empirical research on trade facilita-tion:defining and measuring trade facilitation,choosing a modeling method-ology to estimate the importance of trade facilitation for trade flows,and designing a scenario to estimate the effect of improved trade facilitation on trade flows.The research approach taken here contributes to a deeper under-standing in each of these areas.The article explores these topics for trade among members of the Asia Pacific Economic Cooperation(APEC),which accounts for about57percent of world GDP and about47percent of global trade.First,trade facilitation is defined and measured using four indicators(port efficiency,customs environment,regulatory environment,and e-business usage) rather than a single parameter to proxy trade facilitation,such as import prices, international transport costs,or productivity of the transport sector.Second,a gravity model of bilateral trade flows rather than a computable general equili-brium(CGE)approach is used to model cross-border trade and to estimate the effect of trade facilitation on trade.Third,the scenarios explored to determine the benefits of trade facilitation do not assume that all countries improve capacity by the same amount to support trade flows.The simulations acknowl-edge that some countries have farther to go to reach best practice in regulatory reform or port efficiency,for example,than do others.Section I reviews definitions of trade facilitation and previous efforts to measure the impact on trade.Sections II and III discuss the data,methodology,Wilson,Mann,and Otsuki369 and results from the empirical model used to estimate the relationship between bilateral trade flows and country-specific trade facilitation measures.Section IV presents simulation exercises exploring the consequences of improving trade facilitation measures for APEC as a whole,for individual countries as exporters to APEC,and for individual countries as importers from APEC.I.O V E R V I E W O F P R E V I O U S W O R K O N M E A S U R I N G T H E I M P A C TO F T R A D E F A C I L I T A T I O NThere is no standard definition of trade facilitation.In a narrow sense,trade facilitation simply addresses the logistics of moving goods through ports or cus-toms at the border.A broader definition includes the environment in which trade transactions take place,including the transparency of regulatory environments, harmonization of standards,and conformance to international or regional regula-tions.The focus has now moved behind the border to domestic policies and institutional structures,where capacity building plays an important role.In add-ition,the rapid integration of networked information technology into trade means that service sector infrastructure that supports technology use is also relevant.The definition of trade facilitation used here incorporates such border elements as port efficiency and customs administration and such behind-the-border elements as the domestic regulatory environment and the infrastructure to enable e-business.The empirical literature on trade facilitation is limited.Maskus and others(2001) address some of the more important empirical methods and challenges in quantifying the gains of trade facilitation in the area of harmonized regulations.The Asia Pacific Foundation of Canada(1999)outlines the relative importance of three kinds of trade facilitation measures(customs,standards and regulatory conformance,and business mobility)for APEC business but does not assess the impact on APEC trade of trade facilitation improvements.The Australian Department of Foreign Affairs and Trade and Chinese Ministry of Foreign Trade and Economic Cooperation(2001)suggest that moving to electronic documentation for APEC trade would yield a cost savings of some1.5to15percent of the landed cost of an imported item.Applying a simple average of a3percent reduction in landed costs from electronic documentation for intra-APEC merchandise trade yields gross savings of US$60billion.The Organisation for Economic Co-operation and Development(OECD2001)summarizes other stud-ies,but most use a limited definition of trade facilitation or old data.Several recent studies use CGE models to quantify the benefits of improved trade facilitation.In CGE models an improvement in trade facilitation can be modeled equivalently as a reduction in the costs of international trade or as an improvement in the productivity of the international transport sector.Because this sector is already included in the CGE model,the effect of improved trade facilitation comes from‘‘shocking’’the sector by an appropriate amount.The United Nations Conference on Trade and Development(UNCTAD2001)uses CGE analysis to consider trade facilitation in the broader context of creating an environment conducive to developing e-commerce.The objective of the CGE370T H E W O R L D B A N K E C O N O M I C R E V I E W,V O L.17,N O.3analysis is to consider the relationship between a given size shock to productiv-ity growth,applied equally to all members of the group,on the GDP of regional groups of countries.The results show that a1percent reduction in the cost of maritime and air transport could increase Asian GDP some$3.3billion.If trade facilitation is considered in a broader sense to include an improvement in wholesale and retail trade services,a1percent improvement in the productivity of that sector could increase GDP an additional$3.6billion.APEC(1999)also uses CGE analysis.The shock reduction in trade costs from trade facilitation efforts differs among members of the group,with a1percent reduction in import prices for the industrial countries and the newly industria-lizing economies(the Republic of Korea,Singapore,and Taiwan,China)and 2percent for the other developing economies.APEC(1999)estimates that APEC merchandise exports would increase by3.3percent from the trade facilitation effort to reduce costs.In comparison,the model estimates a long-run increase of 7.9percent in APEC merchandise exports from completing Uruguay Round commitments.Hertel and others(2001)use CGE analysis to quantify the impact on trade of harmonizing standards for e-business and automating customs procedures between Japan and Singapore.They find that these reforms will increase trade flows between these countries as well as with the rest of the world.Other research addresses specific aspects of the trade facilitation agenda and uses gravity model analysis.Freund and Weinhold(2000)find that a10percent increase in the relative number of Web hosts in one country would have increased trade flows by1percent in1998and1999.Fink and others(2002b) find that a10percent decrease in communication costs is associated with an8 percent increase in bilateral trade.Moenius(2000)finds that bilaterally shared standards can promote trade.Otsuki and others(2001b),looking at food safety standards,find that a10percent tighter EU standard on aflatoxin contamina-tion levels would reduce African exports by4.3percent for cereals and11 percent for nuts and dried fruit.The study reported here uses a gravity model of bilateral trade in the region and incorporates a richer set of indicators of trade facilitation in the analysis.The model also includes tariffs to determine which of these factors might have a greater effect on trade flows within APEC.II.D A T A F O R M E A S U R I N G T R A D E F A C I L I T A T I O N A N D T R A D E F L O W S The greatest challenge to new research on trade facilitation is to find conceptually distinct measures of trade facilitation to meet policymakers’needs for specificity. Should policymakers focus scarce resources on port modernization,customs reform,regulatory harmonization,or e-commerce infrastructure?There are clearly synergies among these reforms.Limited resources,however,mean that not all reforms can be addressed simultaneously.Previous efforts to proxy trade facilita-tion using import prices or transportation costs are not adequate for informing policy priorities.Wilson,Mann,and Otsuki371 This analysis includes four indicators that measure four different categories of trade facilitation effort:.Port efficiency,designed to measure the quality of infrastructure of ports and airports..Customs environment,designed to measure direct customs costs as well as administrative transparency of customs and border crossings..Regulatory environment,designed to measure the economy’s approach to regulations..E-business usage,designed to measure the extent to which an economy has the necessary domestic infrastructure(telecommunications,financial inter-mediaries,logistics firms)and is using networked information to improve efficiency and transform activities to enhance economic activity.1Each indicator is generated from data specific to each APEC economy.The indicators alone can help policymakers judge how their economy rates relative to APEC’s best practice in each of these areas.Self-assessments against best practice and estimation results on the effect of indicators on trade flows provide useful information to policymakers about what might be the most fruitful direction for reform,capacity building,and negotiation.Survey data were used to generate the four indicators because no other empirical data are available on a consistent basis for all the APEC members. Although some APEC members have done empirical studies of,for example, improvements in customs costs or release times from customs warehouses,the gains obtained by a country(such as Singapore)cannot be assumed to apply equally to other countries.The objective of the research for this study is to distinguish one country from another in the need for capacity building or pilot projects in the various trade facilitation areas.In addition,the data available on the conceptual basis relevant for the trade facilitation analysis are also limited.Consistent and country-specific assess-ments are needed for port efficiency,customs environment,regulatory environ-ment,and e-business usage.Survey data are used in the analysis because they are available for the range of trade facilitation indictors to be examined.Although the data must be used with caution and checked across alternative sources for similar proxies,they offer the potential for cross-country qualitative and quan-titative analysis to inform policy discussion and debate.Generating Trade Facilitation IndicatorsEach of the four trade facilitation indicators is constructed with multiple data inputs(oversampling)to reduce dependence on any one survey response.The1.For further discussion of the relationship between domestic infrastructure and e-commerce,see Mann and and others(2000).inputs can be analyzed to gain even greater information about trade facilitation measures for individual economies and across APEC .Because some of the data are actual values and some come from surveys with different response ranges (1to 7,1to 10,and so on),the raw data need to be put on a comparable basis.Each APEC -specific observation of a raw series is indexed to the average of all theAPEC members’value for the raw series,yielding an indexed input.2Next,the indexed inputs into the four specific trade facilitation indicators are averaged.For greater transparency—and because there is no specific argument (theoretical or statistical)for choosing a different aggregation method—a simple average is used.3Details of the sources and survey questions underpinning each of the indexed inputs are in the appendix.Examining the indexed inputs that are averaged to generate the indicators is informative for several reasons.First,summary statistics on the indexed inputs and the aggregated indicators identify where countries fall in the range from best practice to worst practice (table 1).Knowing the range and where countries are in the range is important for building the scenarios on the benefits of trade facilitation and for considering which areas of trade facilitation might be most fruitful for a country or for APEC as a whole.Second,correlation matrixes of the indexed inputs into the averages help determine how well the oversampling of surveys works to reduce dependency on a single raw data input while still measuring the relevant trade facilitation concept.Within each trade facilitation indicator the correlation of the indexed inputs is high—above 0.85—suggesting robustness of the trade facilitation indicator with respect to the source of the data.But the fact that the correlations are not 1indicates that the use of multiple inputs for each trade facilitation indicator is valid.Trade Flows and Other VariablesTrade data are bilateral trade flows of manufactured goods among APEC member nations from 1989to 2000.The data come from the Commodity and Trade Database (COMTRADE )of the United Nations Statistics Division.Manufactured goods are defined as commodities in categories 5to 8at the one-digit level of the Standard International Trade Classification (Revision 1)except those in cate-gory 68(nonferrous metals),which are at the two-digit level.Trade flow data2.So an indexed input forAPECmember J ðJ ¼1;2;19Þ2is constructed as:II J ¼II J =ðP19J ¼1II J =19Þwhere II J denotes the raw data for APEC member J ,where II J denotes the raw data for APEC member J .3.The statistical properties of the trade facilitation indicators may require further consideration.The raw data come from different metrics (percent,survey ranges from 1to 7or 1to 10,numbers of users).So the standard deviations around the mean of each of these indicators will differ from the standard deviation of the indexed inputs that they become.When averaged into the trade facilitation indicator,the standard deviation of the final product and its relationship to the standard deviation of the original data are unclear.What implication this has for using the trade facilitation indicators for estimation in the gravity model is also unclear.372T H E W O R L D B A N K E C O N O M I C R E V I E W ,V O L.17,N O.3T A B L E 1.S u m m a r y S t a t i s t i c s f o r V a l u e s o f T r a d e F a c i l i t a t i o n I n d i c a t o r sI n d i c a t o r a n d i n d e x e d i n p u t sS o u r c eS D M i n E c o n o m y M a x E c o n o m yP o r t e f f i c i e n c y P o r t E f f i c i e n c y I n d e x (h i g h e r i s b e t t e r )C l a r k a n d o t h e r s 20020.2840.612P h i l i p p i n e s 1.482S i n g a p o r e P o r t s (h i g h e r i s b e t t e r )W o r l d E c o n .F o r u m 20000.2640.617P h i l i p p i n e s ,V i e t n a m 1.447S i n g a p o r e A i r t r a n s p o r t (h i g h e r i s b e t t e r )W o r l d E c o n .F o r u m 20000.2160.688P e r u ,V i e t n a m 1.319S i n g a p o r e A g g r e g a t e i n d e x0.2480.658P h i l i p p i n e s 1.416S i n g a p o r eC u s t o m s e n v i r o n m e n t I r r e g u l a r p a y m e n t s (h i g h e r i s f e w e r )W o r l d E c o n .F o r u m 20000.3240.464R u s s i a 1.372N e w Z e a l a n d I m p o r t f e e s (h i g h e r i s f e w e r f e e s )W o r l d E c o n .F o r u m 20000.3590.569R u s s i a 1.821S i n g a p o r e H i d d e n i m p o r t b a r r i e r s (h i g h e r i s f e w e r b a r r i e r s )W o r l d E c o n .F o r u m 20000.2670.461I n d o n e s i a 1.384H o n g K o n g ,C h i n aI m p r o p e r p r a c t i c e s (h i g h e r i s b e t t e r a d m i n i s t r a t i o n )I M D20000.5660.142R u s s i a1.779S i n g a p o r eC o r r u p t i o n P e r c e p t i o n s I n d e x (h i g h e r i s l e s s c o r r u p t i o n )T r a n s p a r e n c y I n t ’l 20010.4670.343I n d o n e s i a1.694N e w Z e a l a n dA g g r e g a t e i n d e x0.3750.456R u s s i a1.590S i n g a p o r eR e g u l a t o r y e n v i r o n m e n t E f f e c t i v e n e s s o f r e g u l a t i o n s W o r l d E c o n .F o r u m 20000.1900.748V i e t n a m 1.402S i n g a p o r e R e g u l a t o r y s t a n d a r d s W o r l d E c o n .F o r u m 20000.2350.628V i e t n a m 1.342U n i t e d S t a t e s C o m p l i a n c e w i t h a g r e e m e n t s W o r l d E c o n .F o r u m 20000.1830.683P e r u 1.256S i n g a p o r e E n f o r c e m e n t o f r e g u l a t i o n s W o r l d E c o n .F o r u m 20000.2500.638P h i l i p p i n e s 1.448S i n g a p o r e A g g r e g a t e i n d e x0.2070.735P h i l i p p i n e s1.335S i n g a p o r eE -b u s i n e s s E -c o m m e r c e (%b u s i n e s s u s e )W o r l d E c o n .F o r u m 20000.3050.461R u s s i a 1.683U n i t e d S t a t e s A g g r e g a t e i n d e x0.3060.460R u s s i a1.680U n i t e d S t a t e sN o t e :M e a n e q u a l s 1.0.S D ,s t a n d a r d d e v i a t i o n ;M i n ,m i n i m u m ;M a x ,m a x i m u m .S o u r c e :A u t h o r s ’c o m p u t a t i o n s b a s e d o n d a t a f r o m i n d i c a t e d s o u r c e s .373374T H E W O R L D B A N K E C O N O M I C R E V I E W,V O L.17,N O.3over a decade are used to ensure that data points exist for all the study countries because trade flow data can be sparse for some years for some countries.The data for gross national product(GNP)and per capita GNP come from the World Bank’s World Development Indicators(World Bank various years).Tariff data were derived from the Trade Analysis and Information System(TRAINS)ofUNCTAD.Average applied tariff rates are used,weighted by the values of bilateral trade.The applied tariff rates are the most favored nation(MFN)tariff rates whenMFN status applies or preferential rates,if available,when there are preferential trading agreements between two countries.For years when no data are available on preferential rates,the MFN rate is applied.Applied tariff records are sparse.To avoid a significant loss of observations,the applied rates are linearly interpolated or extrapolated over the period1989–2000for a given pair of importing and exporting countries when records for at least two years are available.III.T H E E C O N O M E T R I C M O D E L A N D R E S U L T SDeveloped by Tinbergen(1962)and Po¨yho¨nen(1963)to explain bilateral trade flows by trading partners’GNP and geographic distance between countries,the gravity model is a common approach to modeling bilateral trade flows.Recent theoretical and empirical work supporting this modeling approach includes Evenett and Keller(1998),Feenstra and others(1998),and Frankel(1997). Besides GDP and distance,other factors relevant for bilateral trade may include population,GDP per capita(to account for intraindustry trade effects that may be associated with countries of similar incomes but varied tastes),regional trade arrangements,and language or ethnic similarities.Some studies add additional structural elements to the gravity model to better reflect real-world observations.These concern mainly the heterogeneity of traded goods in quality and price by origin and price differentials associated with border and transportation costs.Anderson(1979)develops a gravity model in line with a general equilibrium framework,incorporating consumer preferences for goods differentiated by region of origin,assuming a constant elasticity of substitution structure on consumer preferences.Anderson and von Wincoop(2001)addition-ally introduce border costs as premiums on the export prices.Balistreri and Hillberry(2001)further extend those results to estimate transport and border costs separately by distinguishing consumer and producer price ing a standard specification of the gravity model,Otsuki and others(2001a,2001b) control for differences in the prices and unobservable factors that are specific to exporting countries by allowing fixed effects for exporting countries.Though somewhat crude,such a model is less data demanding and more applicable for developing economies whose price data are less reliable and complete.The model reported here uses the key economic variables of the gravity model,such as GNP and the geographic distance between corresponding pairs of importing and exporting countries,and augments the standard gravity modelWilson,Mann,and Otsuki375 specification with the various indicators of trade facilitation.In the general specification of the gravity model,the log of bilateral trade flows in real value is regressed on logs of GNP of exporters and importers,geographic distance between each pair of importers and exporters,and other variables that can account for the rest of the variation(Maskus and others2001).The model used here employs the specification of the exporter-specific fixed effects devel-oped in Otsuki and others(2001a).The Gravity Model AnalysisThe basic structure of the specific gravity equation is:ð1ÞlnðV t IJÞ¼b1lnð100þTARIFF t IJÞþb2ln PE Iþb3ln CE Iþb4ln RE Iþb5ln EB Iþb6lnðGNP t IÞþb7lnðGNP t JÞþb8lnðGNPPC t IÞþb9lnðGNPPC t JÞþb10lnðDIST IJÞþb11D NAFTAþb12D ASEANþb13D LAIAþb14D ENGþb15D CHNþb16D SPNþb17D ADJþe t JI where the b terms are coefficients,I is the importer and J the exporter,and t denotes trading yearsðt¼1989;...2000Þ.The value of manufactures exports from country J to country I is denoted as V IJ.The term TARIFF IJ t denotes the applied ad valorem tariff specific to trading partners I and J in year t.The inclusion of the tariff variable is useful for reducing omitted variable biases.It is particularly important for APEC because,unlike the EU’s harmonized tariffs,applied tariff rates generally vary across member countries and possibly across their exporting partners.The terms PE I,CE I,RE I,and EB I denote importing country I’s indicators of port efficiency,customs environment,regulatory environment,and e-business usage.These indicators were constructed from data sources with base year either 1999or2000.A time series for these indicators is not available.Positive signs are expected for PE,CE,and EB,but the sign for RE is ambiguous because of counteracting effects—the increased transparency of importer’s regulations tend to encourage trade,but more stringent regulations might discourage trade.The terms GNP and per capita GNP,GNPPC,are both expressed in1995U.S. dollars.Geographic distance between capital cities I and J is denoted as DIST IJ. Dummy variables capture the effect of preferential trade arrangements,language similarity,and adjacency.Dummy variables are included for three trade arrange-ments:North American Free Trade Agreement(D NAFTA),Association of Southeast Asian Nations(D ASEAN),and Latin American Integration Association(D LAIA). The language dummy variables include English(D ENG),Chinese(D CHN),and Spanish(D SPN).The dummy variables for trade arrangements and language assume a value of1if both countries are part of the same agreement or both speak the same language.The adjacency dummy variable,D ADJ,takes the value of1if country I shares a land border with country J and0otherwise.。

国际结算英语试题及答案一、选择题（每题2分，共20分）1. What is the most common type of documentary credit used in international trade?A. Documentary credit at sightB. Usance documentary creditC. Standby documentary creditD. Revolving documentary credit答案：B2. In international settlements, which of the following is not considered a method of payment?A. Letter of creditB. RemittanceC. CollectionD. Barter答案：D3. What does the term "D/P" stand for in international trade?A. Document against paymentB. Document against acceptanceC. Direct paymentD. Deferred payment答案：A4. Which of the following is a risk associated with documentary collections?A. Political riskB. Credit riskC. Exchange rate riskD. All of the above答案：B5. The term "usance" in the context of a usance documentary credit refers to:A. The time it takes for the documents to be presentedB. The time it takes for the payment to be madeC. The time it takes for the goods to be shippedD. The time it takes for the goods to be received答案：B6. What is the primary purpose of a documentary credit?A. To guarantee paymentB. To facilitate the transfer of documentsC. To provide a means of exchangeD. To finance the purchase of goods答案：A7. In international trade, what does "L/C" stand for?A. Letter of creditB. Letter of guaranteeC. Letter of indemnityD. Letter of intent答案：A8. Which of the following is not a document typically required in a documentary credit transaction?A. Commercial invoiceB. Bill of ladingC. Certificate of originD. Personal identification答案：D9. What is the meaning of "at sight" in the context of a documentary credit?A. Payment is made immediately upon presentation of documentsB. Payment is made after a specified periodC. Payment is made at the discretion of the bankD. Payment is made at the time of shipment答案：A10. Which of the following is a form of open account trade?A. Advance paymentB. ConsignmentC. CountertradeD. All of the above答案：A二、填空题（每题1分，共10分）11. The term "clean bill of exchange" refers to a bill of exchange that is _________.答案：unsecured12. The _________ is a document that provides evidence of the terms of a contract for the sale of goods.答案：sales contract13. In international trade, the term "forfaiting" refers to the sale of _________ at a discount.答案：usance bills of exchange14. The _________ is a document that certifies the quality, quantity, and description of the goods being shipped.答案：certificate of inspection15. A _________ is a type of documentary credit that can be drawn more than once within a specified period.答案：revolving documentary credit16. The _________ is a document that provides evidence of the insurance of goods during transit.答案：insurance policy17. The term "acceptance" in the context of a bill of exchange means that the _________ has agreed to pay the amount stated at a future date.答案：drawee18. The _________ is a document that provides evidence of the origin of the goods being shipped.答案：certificate of origin19. A _________ is a type of documentary credit that isissued by a bank at the request of the importer.答案: usance documentary credit20. The term "back-to-back" documentary credit refers to a situation where one documentary credit is _________ on the basis of another.答案：issued三、简答题（每题5分，共30分）21. Explain the difference between a documentary collection and a documentary credit.答案：A documentary collection involves the transfer of documents against payment or acceptance, without a bank guaranteeing payment. A documentary credit, on the other hand, is a commitment by a bank to pay a specified amount to the beneficiary upon fulfillment of the terms and conditionsstated in the credit.22. What are the advantages of using a documentary credit in international trade?答案：The advantages of using a documentary creditinclude providing a guarantee of payment, reducing the riskfor the exporter, ensuring that the terms of the contract are met,。

飞机采购英语术语When it comes to the aviation industry, mastering the English terminology is crucial for anyone involved inaircraft procurement. Here's a breakdown of key terms that professionals should be familiar with:1. Aircraft Procurement: The process of acquiring new aircraft for an airline or private fleet.2. Lease: A contractual arrangement allowing an airline to use an aircraft without owning it, often a cost-effective alternative to purchasing.3. Purchase Agreement: A legally binding document outlining the terms and conditions of an aircraft purchase.4. MRO (Maintenance, Repair, and Overhaul): Services essential for keeping aircraft operational and safe, often factored into procurement decisions.5. NPA (New Purchase Agreement): A specific type of purchase agreement for new aircraft.6. C of A (Certificate of Airworthiness): A certification that an aircraft is in a condition to be flown safely.7. ACMI (Aircraft, Crew, Maintenance, and Insurance): A wet-lease agreement where the lessor provides the aircraft,crew, maintenance, and insurance.8. Wet Lease: An arrangement where an aircraft is leased with its crew and necessary services, allowing the lessee to operate flights without owning the aircraft.9. Dry Lease: Opposite of a wet lease, where an aircraft is leased without any crew or services.10. MSN (Manufacturer's Serial Number): A uniqueidentifier assigned to each aircraft by the manufacturer.11. FAR (Federal Aviation Regulations): A set of regulations governing civil aviation in the United States.12. EASA (European Aviation Safety Agency): The European equivalent of the FAA, setting safety standards for the European region.13. ETOPS (Extended-range Twin-engine Operational Performance Standards): Regulations that allow twin-engine aircraft to fly long distances from airports.14. ISPS (International Ship and Port Facility Security):A comprehensive set of measures to enhance the security of ships and port facilities.15. RFP (Request for Proposal): A document that invites vendors to submit proposals for a specific project or contract.16. RFQ (Request for Quotation): Similar to an RFP but typically for purchasing goods or services with less complexity.17. Contract Negotiation: The process of discussing and coming to an agreement on the terms of an aircraft purchaseor lease.18. Escrow: A third-party service that holds funds until certain conditions of a contract are met.19. Deposit: An initial payment made as part of anaircraft purchase agreement to secure the deal.20. Delivery Schedule: The timeline for the delivery ofthe aircraft to the purchaser or lessee.21. Customization: Modifications made to an aircraft to meet the specific needs of the buyer.22. Financing: The process of obtaining funds to pay for the aircraft, which can involve banks, financial institutions, or leasing companies.23. Depreciation: The decrease in the value of anaircraft over time.24. Residual Value: The estimated value of an aircraft at the end of a lease or financing term.25. Aircraft Valuation: The process of determining themarket value of an aircraft.Understanding these terms is a significant step in navigating the complex world of aircraft procurement. Whether you're a seasoned professional or new to the industry, being fluent in this terminology can make all the difference in successful negotiations and smart acquisitions.。

[Your Position][Your Company/Organization][Company/Organization Address][City, State, Zip Code][Email Address][Phone Number][Date][Recipient's Name][Recipient's Position][Recipient's Company/Organization][Company/Organization Address][City, State, Zip Code]Subject: Introduction Letter for Tax AuditDear [Recipient's Name],I am writing to introduce [Name of the Individual/Entity] to you, who has been requested to undergo a tax audit. As [Your Position] at [Your Company/Organization], I am responsible for ensuring compliance with tax regulations and maintaining accurate financial records. Therefore, I am compelled to provide you with a formal introduction letter to facilitate the audit process.[Name of the Individual/Entity] has been identified as a potential case for tax audit due to [briefly explain the reasons for the audit, such as discrepancies in financial records, prior audit findings, or other relevant reasons]. We believe that it is essential to cooperate fully with the tax authorities to ensure transparency and to uphold the integrity of our financial reporting.The following information provides a comprehensive overview of [Name of the Individual/Entity] and their relationship with [YourCompany/Organization]. Please find below the details:1. Personal/Company Information:- Full Name: [Name of the Individual/Entity]- Date of Birth: [Date of Birth]- Tax Identification Number: [Tax Identification Number]- Company Registration Number (if applicable): [Company Registration Number]2. Relationship with [Your Company/Organization]:- [Name of the Individual/Entity] has been associated with [Your Company/Organization] as [describe the individual's role or the entity's business relationship].- [Name of the Individual/Entity] has been employed/engaged with [Your Company/Organization] since [Start Date].- [Name of the Individual/Entity] has been responsible for [mention specific responsibilities or roles within the company].3. Financial Information:- [Name of the Individual/Entity] has been involved in [Your Company/Organization]'s financial transactions, including [mention specific transactions or areas of involvement].- [Name of the Individual/Entity] has access to [YourCompany/Organization]'s financial records and can provide relevant documentation for the audit.4. Compliance and Tax Records:- [Your Company/Organization] has maintained accurate and up-to-date tax records for [Name of the Individual/Entity].- We have provided all necessary documentation to support the tax positions taken by [Name of the Individual/Entity].- [Your Company/Organization] has fully cooperated with previous tax audits and has a history of compliance with tax regulations.We understand the importance of a smooth and efficient tax audit process. To facilitate this, we would like to request the following:1. Please inform us of the specific dates and times for the tax audit.2. Please provide any additional information or documentation requiredto conduct the audit effectively.3. We will assign a designated representative to be present during the audit to answer any questions and provide assistance as needed.We assure you that [Your Company/Organization] will provide full cooperation throughout the audit process. We value our relationship with the tax authorities and strive to maintain transparency and compliance with tax regulations.If you have any questions or require further information, please do not hesitate to contact me at [Your Email Address] or [Your Phone Number]. We are committed to addressing any concerns and ensuring a successful audit outcome.Thank you for your attention to this matter. We look forward to apositive and collaborative audit experience.Sincerely,[Your Name][Your Position][Your Company/Organization][Company/Organization Address][City, State, Zip Code][Email Address] [Phone Number]。

报关员资格考试常用英语1、Account No. ：帐号2、Action Form：动作申请书3、Active NOS：有效项目4、Additional Fee：附加费5、Agent：代理6、AMS：美国自动进口统计系统7、API：美国石油协会8、ARC：美国铁路协会9、ATTN：收件人10、AWB：空运提单11、B/L：海运提单12、Barrel：桶(美制)13、Basket：篮，篓14、Batch：批号15、B/C：商业发票16、B/L No：海运提单号17、C/A：商事认证18、C/O：领事发票(通常为CERTIFICATE OF ORIGIN)19、C/R：持证人(通常指产地证申请人)20、C/S：规格(通常为商品规格)报关员资格考试模拟试题一、单项选择题1、下列哪个选项正确地描述了报关的基本概念？A.报关是指进出口货物收发货人向海关办理货物进出境的一种手续。

B.报关是指进出境运输工具的负责人向海关办理货物进出境的一种手续。

C.报关是指进出境物品的所有人向海关办理物品进出境的一种手续。

D.报关是指进出口经营企业向海关办理货物进出境的一种手续。

答案：A.报关是指进出口货物收发货人向海关办理货物进出境的一种手续。

2、下列哪个选项正确地描述了报关的范围？A.报关包括进出境运输工具、货物、物品的进出。

B.报关只包括进出境运输工具的往来。

C.报关只包括进出境货物的往来。

D.报关只包括进出境物品的往来。

答案：A.报关包括进出境运输工具、货物、物品的进出。

3、下列哪个选项正确地描述了报关的时间性？A.报关是在进出境环节中进行的。

B.报关是在进出境环节前进行的。

C.报关是在进出境环节后进行的。

D.报关是在进出境环节内外进行的。

答案：A.报关是在进出境环节中进行的。

二、多项选择题1、下列哪些选项是报关的范围？A.进境运输工具的往来。

B.出境运输工具的往来。

C.进境货物的往来。

D.出境货物的往来。

E.进境物品的往来。

贸易英语考试题及答案一、选择题（每题2分，共20分）1. The term "FOB" in international trade refers to:A. Free on BoardB. Freight on BoardC. Factory or BoatD. Full of Benefits答案：A2. What does "CIF" stand for in trade terms?A. Cost, Insurance, and FreightB. Cost, Insurance, and FreightingC. Cost, Insurance, FreightD. Cost, Insurance, and Free答案：A3. The abbreviation "L/C" commonly used in trade documents is:A. Letter of CreditB. Loan CertificateC. License CertificateD. Legal Certificate答案：A4. Which of the following is NOT a type of trade agreement?A. FranchiseB. Joint VentureC. Exclusive DistributionD. Fixed Deposit答案：D5. The term "D/P" in trade finance refers to:A. Document against PaymentB. Direct PaymentC. Deferred PaymentD. Discounted Payment答案：A6. What is the meaning of "T/T" in international trade?A. Transfer of TitleB. Trade TermsC. Telegraphic TransferD. Total Transport答案：C7. The "B/L" in shipping is known as:A. Bill of LadingB. Bill of LoadingC. Bill of LandingD. Bill of Loading Terms答案：A8. "EXW" in trade terms means:A. Ex WorksB. Exclusive WorksC. Export WorksD. Extended Warranty答案：A9. In trade, "CFR" stands for:A. Cost and FreightB. Cost for RepairC. Cost for RepaymentD. Cost for Replacement答案：A10. The term "D/A" in trade finance is:A. Document against AcceptanceB. Direct against AcceptanceC. Deferred against AcceptanceD. Discount against Acceptance答案：A二、填空题（每空1分，共10分）11. The international trade term "DDP" stands for ________.答案：Delivered Duty Paid12. When a company says it offers "DAP", it means the goods are delivered at place, ________.答案：at the seller's risk13. A "B/O" in shipping documents refers to a ________.答案：Bill of Origin14. The term "EU" in international trade refers to the________.答案：European Union15. The abbreviation "FCA" stands for Free Carrier, which isa term used in ________.答案：Incoterms16. When a seller offers "FAS", it means the goods are free alongside ship at the ________.答案：port of shipment17. "CIP" stands for Carriage and Insurance Paid to, and it is a term used in ________.答案：international trade18. A "P/O" in trade documents is a reference to a ________.答案：Purchase Order19. The term "GSP" refers to the Generalized System of________.答案：Preferences20. "MOQ" stands for Minimum Order Quantity, which is important in ________.答案：order negotiations三、简答题（每题5分，共30分）21. Explain the difference between "FOB" and "CIF" in international trade terms.答案：FOB (Free on Board) means that the seller's responsibility and risk end once the goods are loaded onto the ship, while the buyer is responsible for the freight and insurance from that point. CIF (Cost, Insurance, and Freight) includes the seller's responsibility for the cost, insurance, and freight of the goods to the port of destination.22. What is the purpose of a Letter of Credit (L/C) in international trade?答案：A Letter of Credit (L/C) is a financial instrument used in international trade to provide a secure payment mechanism. It guarantees the seller that they will receive payment as long as the terms and conditions of the L/C are met, thus reducing the risk of non-payment.23. Describe the role of a Bill of Lading (B/L) in shipping.答案：A Bill of Lading (B/L) serves as a receipt of shipment, a contract of carriage, and a document of title. It provides evidence that the goods have been received。

考外贸英语试题及答案一、单项选择题（每题2分，共20分）1. Which of the following is NOT a term used in international trade?A. FOB (Free On Board)B. CIF (Cost, Insurance and Freight)C. DDP (Delivered Duty Paid)D. FAS (Free Alongside Ship)E. EXW (Ex Works)2. The term "Letter of Credit" refers to:A. A document issued by a bank guaranteeing payment to the seller upon presentation of certain documents.B. A letter sent by the buyer to the seller to confirm the order.C. A document issued by the seller to the buyer as a proof of shipment.D. A letter of introduction from the buyer's bank to the seller.3. What does "Tariff" mean in the context of international trade?A. A list of goods that can be imported or exported.B. A tax imposed on imported or exported goods.C. A document that certifies the quality of the goods.D. A system for tracking the movement of goods across borders.4. In international trade, "Countertrade" refers to:A. Trading goods for other goods rather than for money.B. Trading goods for services.C. Trading goods for intellectual property rights.D. Trading goods for financial instruments.5. "Dumping" in international trade is defined as:A. Selling goods below the cost of production.B. Selling goods at a price lower than the market price.C. Selling goods at a price higher than the market price.D. Selling goods in large quantities to flood the market.6. What is the role of a "Customs Broker" in international trade?A. To negotiate the price of goods with the buyer.B. To handle the customs clearance process for imported or exported goods.C. To provide insurance for the goods being transported.D. To arrange for the transportation of goods.7. The "Incoterms" are a set of rules that:A. Define the responsibilities of the buyer and seller for the cost and risk involved in the delivery of goods.B. Regulate the quality standards of goods in international trade.C. Determine the currency to be used in international transactions.D. Set the maximum weight and size of goods that can be transported.8. "Non-Tariff Barriers" in international trade include:A. Quotas and import licenses.B. Taxes on imported goods.C. Subsidies for domestic producers.D. All of the above.9. What is the purpose of a "Bill of Lading" in international trade?A. To confirm the payment for the goods.B. To serve as a receipt for the goods and a contract of carriage.C. To provide insurance for the goods during transit.D. To list the specifications of the goods being transported.10. "Free Trade Agreements" (FTAs) are designed to:A. Increase trade barriers between countries.B. Decrease trade barriers between countries.C. Promote the use of a single currency in international trade.D. Limit the types of goods that can be traded internationally.二、填空题（每题2分，共20分）1. When goods are sold on an FOB basis, the risk of loss or damage to the goods passes to the buyer when the goods have been _______.2. Under a _______ agreement, the seller is responsible for all costs and risks involved in bringing the goods to the destination.3. A _______ is a document that provides evidence of the terms of a contract between the buyer and seller.4. The _______ is the international organization responsible for setting standards and regulations for trade.5. A _______ is a type of non-tariff barrier that restrictsthe quantity of goods that can be imported.6. The _______ is a document that certifies the quality, quantity, and other characteristics of the goods being exported.7. A _______ is a type of trade where goods are exchanged for other goods without the use of money.8. Dumping can lead to _______, which is the practice ofselling goods below the cost of production in order to drive competitors out of the market.9. A _______ is a document that provides a detaileddescription of the goods being sold, including specifications, quantity, and price.10. The _______ is a document that provides proof ofinsurance coverage for the goods being transported.三、简答题（每题10分，共40分）1. Explain the difference between a "Letter of Credit" and a "Bill of Exchange" in the context of international trade.2. Describe the role of "Export Controls" in international trade and provide an example of a controlled good.3. What are the benefits and drawbacks of participating in a "Free Trade Agreement" for a country?4. Discuss the impact of "Economic Sanctions" oninternational trade and provide a real-world example.四、案例。

1. 额外报酬（Additional Compensation）：客户会提供的额外报酬，注意披露。

2. 旁观者效应（Bystander Effect）：情景影响的一种，当周围有旁人时，人的行为会受到影响。

3. 考生保证书（Candidate Pledge）：考试时考生签署的保证遵守考试纪律的承诺书。

4. 警告信（Cautionary Letter）：警告信是非公开的，一般适用于相对不太严重的违反行为。

5. 民事非暴力反抗（Civil Disobedience）：民众举行的抗议活动，属于个人行为。

6. 客户指定经纪费（Client Directed Brokerage）：客户指定经纪费如何使用的一种费用。

7. 共同投资（Co-Investment）：与客户共同进行投资，目的是共担风险。

8. 合规部门（Compliance Department）：保持公司治理、风险控制及遵守法律法规的部门。

9. 机密（Confidentiality）：遵守保密性，不可随意的泄露客户的信息。

10. 对价（Consideration）：一方为换取另一方做某事的承诺而向另一方支付的金钱代价或得到该种承诺的代价。

11. 信用评级机构（Credit-rating Agencies）：对证券发行人和证券信用进行等级评定的组织，给出的债券评级会影响债券发行人的融资成本。

12. 下行风险（Downside Risk）：是指未来股价走势有可能低于分析师或投资者预期的目标价位的风险。

13. 尽职调查（Due Diligence）：投资人在与目标企业达成初步合作意向后，投资人对目标企业一切与本次投资有关的事项进行现场调查、资料分析的活动。

14. 公平交易(Fair Dealing):在提供投资分析，做投资建议，采取投资决策等活动时，公平公正对待所有的客户。

15. 信托(Fiduciary):委托人基于对受托人的信任，将其财产权委托给受托人，由受托人按委托人的意愿以自己的名义，为受益人的利益或特定目的，进行管理和处分的行为。

外贸函电（060）Ⅰ．Fill in the blanks with appropriate words:（每小题1分，共25％）1．We have established an irrevocable letter of credit______your favour with the Bank of China,Guandong．2．We are glad to enter ______ business relations with your corporation．3．We are awaiting your revised draft _ keen interest．4．Our foreign trade policy is based ______equality nad mutual benefit．5．We shall book a trial order with you,______ goods are competitive in price and of good quality．6．As we are heavily committed,we are sorry that we are not in a ______ to accept new orders．7．We prefer payment by D/P ______ draft at 60-day's sight．8．Your quotation happens to be exactly the same______ we have received from Australia．9．We hereby register a claim with you____ the basis of here,we can obtain a number of orders for you．10.Scince we are well connected______the department stores here,we can obtain a number of orders for you .11．_____ you know,this is a popular brand,which can see easily in our market．12．We hope that you wil look______ the cause of the defective goods．13．There is no question _getting the necessary import licence from our authorities．14．Please take the necessary steps ______delay．15．Your immediate reply should reach us not later ____ the end of this month．16．If the first shipment is satisfactory,we can______ with you some repeat orders．17．We hope this unfortunate incident wil not afect the friendly relations ______ us．18．Please cable us as soon as ______,giving us all necessary information．19．We wih to acknowledge receipt of your letter of March 15,______ reached us yesterday．20．In view of the long-stanging business relations______us,we wish to settles this dispute amicably．21．Risks other______ All Risks and War Risk can be covered if the extra pr－enium should be borne by the buyer．22．Please do everything necessary ______ as to enable us to send you the relevant documents at an early date．23．We trust the mentioned shipment will reach you ______ sound condition．24．As to chemical products we are well connected _____ the major producers in America．25．We are glad that in the past few years,______ joint efforts,have greatly promoted both business and friendship．答案： 1．in 2．into 3．with 4．on/upon 5．provided/if 6．position 7．to 8．as 9．on 10.with 11．as 12．into 13．about 14．without 15．than 16．place/book 17．between 18．possible 19．which 20．between 21．than 22．so 23．in 24．with 25．byⅡ．Choose the best answer:（每小题1分，共20％）1．We look forward to _ a trial order．A．receiving Breceive from you C．receipt D．receipt your2．We _ some brochurs _to illustratethe procucts we manufactured．A．enclose,to you B．enclose you,\ C．enclose,\ D．enclose,you3．If you will send us a catalog by air,we shall _very much．A．appreciate B．appreciating C．appreciation D．appreciae it4．We would like to take this tty establish business relations with you。

目录一、引言二、自由贸易的定义和优点三、自由贸易的挑战和争议四、自由贸易的未来发展五、结论一、引言自由贸易一直以来都是商务领域中的热门话题。

随着全球化的推进，各国之间的贸易往来越来越频繁，自由贸易的理念也在全球范围内得到了广泛的关注和讨论。

然而，自由贸易在近年来却受到了一些国家和地区的质疑和挑战，引发了一系列辩论和争议。

本文将就自由贸易的定义、优点、挑战和争议以及未来发展进行探讨，旨在深入了解自由贸易的现状和发展趋势。

二、自由贸易的定义和优点1. 定义自由贸易是指各国政府不对进口商品征收关税或限制进口数量的贸易方式。

在自由贸易的框架下，商品可以自由地在各国之间进行流通和交换，不受到不合理的政府干预和限制。

自由贸易的核心理念是在市场经济的基础上，建立开放的贸易体系，促进商品和服务的自由流动，为各国经济的发展和繁荣提供有利条件。

2. 优点自由贸易的实施可以带来诸多优点。

自由贸易能够促进资源的优化配置，利用各国的资源优势，加强国际间的合作和互补，提高资源的利用效率和生产效率。

自由贸易有助于拓展市场，增加产品的销售渠道，提升企业的盈利能力。

再次，自由贸易可以促进技术的转移和创新，激发市场竞争，推动企业不断改进和提高产品质量，推动经济的发展。

自由贸易还可以降低商品价格，提高消费者福利，促进消费增长，推动经济的繁荣。

三、自由贸易的挑战和争议1. 挑战尽管自由贸易具有诸多优点，但在实际运行中也存在一些挑战。

自由贸易可能会导致一些行业和企业的衰退和失业问题，特别是一些传统产业和就业岗位可能受到冲击，给一些劳动者带来不利影响。

自由贸易可能会导致贸易逆差和汇率波动问题，影响国家的外汇储备和经济稳定。

再次，自由贸易可能会引发一些贸易摩擦和争端，导致国际关系紧张和不稳定。

自由贸易也可能会引发一些环境和资源的问题，对自然环境造成一定的破坏。

2. 争议自由贸易在实践中也引发了一些争议。

一些国家和地区认为自由贸易有利于经济的发展和繁荣，支持积极推动自由贸易，加强国际间的合作和交流。

20XX 专业合同封面COUNTRACT COVER甲方：XXX乙方：XXX2024年进出口贸易协议中英文对照稿一本合同目录一览1. 定义与解释1.1 合同主体1.2 合同标的1.3 合同金额1.4 货币单位1.5 合同日期1.6 合同生效日期2. 商品描述2.1 商品名称2.2 商品规格2.3 商品数量2.4 商品单价3. 交付与运输3.1 交付方式3.2 交付期限3.3 运输方式3.4 运输保险3.5 运输费用4. 付款条件4.1 付款方式4.2 付款期限4.3 付款金额5. 检验与索赔5.1 检验标准5.2 索赔期限5.3 索赔程序6. 违约责任6.1 卖方违约6.2 买方违约7. 争议解决7.1 协商解决7.2 调解解决7.3 仲裁解决7.4 法律适用8. 合同的变更与解除8.1 变更条件8.2 解除条件9. 保密条款9.1 保密内容9.2 保密期限9.3 违约后果10. 合同的转让10.1 转让条件10.2 转让通知11. 适用法律11.1 合同的适用法律11.2 法律的冲突12. 合同的完整性与修改12.1 合同的完整性12.2 修改条件13. 附件13.1 商品详细描述13.2 检验证书13.3 运输文件14. 签字盖章14.1 卖方签字14.2 买方签字14.3 日期第一部分：合同如下：第一条定义与解释1.1 合同主体1.1.2 双方地址：（卖方/买方详细地址）。

1.1.3 双方代表：（卖方/买方代表姓名）。

1.1.4 双方联系方式：（电话、邮箱等）。

1.2 合同标的1.3 合同金额1.4 货币单位本合同金额的货币单位为：（货币单位，如美元、欧元等）。

1.5 合同日期本合同签订日期为：（日期）。

1.6 合同生效日期本合同自双方签字盖章之日起生效，有效期为：（期限，如一年、两年等）。

第二条商品描述2.1 商品名称本合同涉及的商品名称为：（商品名称）。

2.2 商品规格商品的规格为：（商品具体规格，如尺寸、重量、性能等）。

外贸常见税务术语中英对照发表时间: 2005-06-14,01:36:21-------------------------------------------------------------------------------- 保护关税（Protective Tariff）保税制度（Bonded System）布鲁塞尔估价定义（Brussels Definition of value BDV）差别关税（Differential Duties）差价关税（V ariable Im port Levies）产品对产品减税方式（Product by Product Reduction of Tariff）超保护贸易政策（Policy of Super-protection）成本(Cost）出厂价格（Cost Price）初级产品（Prim ary Comm odity）初级产品的价格（The Price of Prim ang Products）出口补贴（Export Subsidies）出口动物产品检疫（Quarantine of Export Anim al products）出口管制（Export Contral）出口税（Export Duty）出口退税（Export Rebates）出口信贷（Export Finance）出口限制（Export Restriction）出口信贷国家担保制（Export credit Guarantee)出口许可证（Export Licence）储备货币（Reserve Carreacy）处于发展初级阶段（In the Early Etages of Developm ent）处理剩余产品的指导原则（The Guiding Principle of Clealing Wi th the Surplus Agricultural Products）船舶（Vessel）从量税（Specific Duty）从价（Ad Valorem）从价关税（Ad V alorem Duties）单方面转移收支（Balance of Unilateral Transfers）动物产品（Anim al Product）多种汇率（Multiple Rates of Ex change）反补贴税（Counter V ailing Duties）反倾销（Anti-Dum ping）反倾销税（Anti-dum ping Duties）关税（Custom s Duty）关税和贸易总协定（The General Agreem ent On Tariffs And Trade）关税合作理事会（Custom s Co-operation Council）关税减让（Tariff Concession）关税配额（Tariff Quota）关税升级（Tariff Escalation）关税水平（Tariff Level）关税税则（Tariff）关税同盟（Custom s Union）关税和贸易总协定秘书处（Secretariat of GA TT）规费（Fees）国际价格（International Price）约束税率（Bound Rate)自主关税（Autonom ous Tariff)最惠国税率(The Most-favoured-nation Rate of Duty)优惠差额（Margin of Preference)优惠税率（Preferential Rate)有效保护率（Effective Vate of Protection)世界贸易组织World Trade Organization（WTO）《关税与贸易总协定》General Agreem ent on Trade and Tariff（GA TT）高峰关税 Tariff Peak从量税 Specific Duty从价税 Ad V alorem Duties关税减让 Tariff Concession关税配额 Tariff Quota关税升级 Tariff Escalation技术性贸易壁垒 Technical Barriers to Trade（TB T）技术法规 Technical Regulations技术标准 Technical Standards合格评定程序Conformity Assessm ent Procedures反吸收 Anti－absorption反规避 Anti－circum vention《与贸易有关的知识产权协定》Agreem ent on Trade－Related Aspects of Intellectual PropertyRights（TRIPs）《与贸易有关的投资措施协议》 Agreem ent on Trade－Related Investm ent Measures （TRIMs）《农业协议》 Agreem ent on Agri culture《服务贸易总协定》General Agreem ent on Trade in Services（GATS）《实施卫生与植物卫生措施协议》Agreem ent on the Im plem entation of Sanitary andPhytosanitary Measures（SPS）Leasing requires an agreem ent. The first step towards setting up an agreem ent will be m ade by租赁需要一个合同。