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1、-一般贸易合同-第 5 页 合 同 C O N T R A C T合同编号： Contract No: 日期Date: 买方： The Buyer: 电话：Tel: 地址： Address: 传真：Fax:卖方： The Seller: 电话：Tel: 地址： Address: 传真：Fax: 经买卖双方同意，由买方购进，卖方出售下列货物，并按下列条款签订本合同：This Contract is made by and between the Buyer and the Seller, whereby the buyer agree to buy and the Seller agree to
2、 sell the under mentioned commodity according to the terms and conditions stipulated below:1. Item No. 货物名称规格 Commodity, specifications单位Unit数量Quantity单价Unit Price总值Total Amount Total: 2. 生产国别及制造商：Country of origin&Manufacturer: .3. 包 装：用坚固的木质或纸箱包装;包装材料中使用的所有实木(包括垫木、衬木)均需由生产国相关机构熏蒸处理并盖有“IPPC”章Packin
3、g: To be packed in strong wooden case(s) or in carton(s), suitable for long distance ocean/parcel. ANY SOLID WOODS CONTAINED IN PACKING MATERIALS (INCLUDING UNDERLAYER AND PALLETS)SHALL BE HEAT TREATED AND STAMPED WITH”IPPC” MARK.4. 装运唛头： Shipping Mark: 5. 装运时间： Time of Shipment: 6. 装运口岸： Port of Lo
4、ading: Beijing airport, China7. 目的口岸：日 Port of Destination: Narita airport, Japan8. 付 款 条 款：货物发运，安装和检验之后电汇付款 Terms of Payment: T/T after delivery, setup and inspection 9. 保 险：*由卖方按发票总值110%，保 基本险 X 综合险。 Insurance: To be covered by the Sellers for 110% of the total invoice value against W.P.A. X all r
5、isks 10. 其 他 Others: -THIS CONTRACT IS APPLICABLE TO AIR TERMS.备 注：REMARKS：（a）本合同其他有关事项均按交货条款（详见背面）之规定办理，该交货条款为合同之不可分割部分。 （b）本合同以中英文字书就，两种文字的条款具有同等效力。 （a）Other matters relating to this Contact shall be dealt with in accordance with the Terms of Delivery as specified overleaf, Which form an integral
6、part of this Contract. （b）This Contract is made out in Chinese and English, both versions being equally authentic. 交 货 条 款TERMS OF DELIVERY1. 装运单据：(a)空运单一份（b）发票两份，注明合同号码及唛头（如唛头超过一个，发票须按唛头分开）;（c）装箱单两份，注明合同号、唛头、每件毛重、净重、尺寸及货物包装情况;（d）卖方出据的的品质证明书正、副本各一份。（e）保险单正本一套。（f）原产地证明一份。（g）测试报告一份。Shipping Documents:
7、 (a)One set of airway bill（b）Invoice in 2 copies indicating contract and shipping mark (in case of more than one shipping mark, the invoice shall be issued separately), made out in details as per the relative contract.（c）Packing list in 2 copies indicating contract No., shipping mark, quantity/gross
8、 and net weight of each package and packing conditions as called for by the contract.（d）One copy of Certificate of Quality in 1 original issued by the beneficiary.（e）Insurance Policy in 1 original.(f)Certificate of origin in 1 original issued by the beneficiary.(g)Test certification in 1 original.2、
9、质量保证: 卖方应保证所供货系由新的最上等材料,头等工艺制成,全新未曾用过,以及符合本合同规定的技术、性能、规格和技术要求。设备的质量保证期为设备正常运行后之日起的24（ 二十四 ）个月。 Guarantee of Quality: The seller guarantee that the commodity hereof is made of the best materials with first class workmanship, brand new and unused, and complies in all respects with the quality, perform
10、ance and specifications stipulated in this contract and conforms to the technical manuals of the commodities contracted. The Warranty Period lasts 24 (twenty-four) months commencing from the date of the normal running of the Equipment.3.检验及索赔:在交货前,卖方应出具关于质量、规格、性能、数量或重量说明书,证明货物符合合同规定。此证明书形成向付款行议付的完整文
11、件的部分,但不作为质量、规格、性能以及数量或重量的最终结果。卖方开出的检测结果应形成质量证明书的一部分 Inspection and Claim: The Seller shall, before making delivery, make a precise and comprehensive inspection of the goods as regards the quality, specification, performance and quantity/weight and issue certificates, certifying that the goods are in
12、 conformity with the stipulations of this Contract. The certificates shall form an integral part of the documentation to be presented to the paying bank for negotiation but shall not be considered as final in respect of quality, specification, performance and quantity/weight. Particulars and results
13、 of the test carried out by the Seller must be shown in a statement, which has to be attached to the Quality Certificate.(1)待 货 物 运 抵 最 终 用 户 现 场 后， 买 方 应 会 同 国 家 进出口商品 检 验 检 疫 局 代 表 和 卖 方 代 表 共 同 在 现 场 对 设 备 进 行 开 箱 检 验,并由检疫局开具检验证书。开箱前1周，最终用户需通知卖方参加此项初检。 Upon the arrival of the goods at site of the
14、 End-user, the Buyer shall carry on site open package inspection of the goods with participation of representatives from Chengdu Entry-Exit Inspection And Quarantine Bureau and a Survey Report shall be issued therefore. End user shall inform Seller one week before the inspection to have the possibil
15、ity to join this preliminary inspection.(2)买 方 因 货 物 与 合 同 不 符 合 而 向 卖 方 提 出 的 任 何 索 赔 要 求 须 凭 国 家 进出口货物 检 验 检 疫 局 出 具 的 商 检 证 书 原 件 提 出， 不 应 有 延 误。 通 常 认 为 该 索 赔 应 在 设 备 到 货 后 六 十 日 内 提 出。 Any claim by Buyer stating that the Equipment is not in compliance with this Contract must be made to Seller w
16、ithout delay against original Inspection Certificate issued by Chengdu Entry-Exit Inspection and Quarantine Bureau，which normally deemed not exceeding sixty (60) days after the arrival of the Equipment.(3)索赔的解决Settlement of claims如是卖方责任,买方提出索赔在合同附件2,3款规定的索赔期内,卖方按以下方式解决:In case the sellers are liable
17、 for the discrepancies and a claim made by the Buyers within the period of claim or quality guarantee period as stipulated in Clause 2 and 3 of delivery terms of this contract. The seller shall settle the arrangement Buyers in the following ways.a. 同意买方退货或退货款给买方，并承担买方直接损失和费用，包括利息，银行费用，运费，保费，商检费，仓租费，
18、装卸费和其他保管费Agree to the rejection of the goods and refund to the Buyers the value of the goods so rejected in the same currency as contracted herein, and to bear all direct losses and expenses in connection there with including interest accrued, banking charges, freight, insurance premium ,inspection
19、charges, storage, charges and all other necessary expenses required for the custody and protection of the rejected goodsb. 根据货物劣等程度，受损程度或损失总额，买方有权提出降价。间接损失除外。Devalued the goods according to the degree of inferiority extent of damage and amount of losses suffered by Buyers. Consequential damages are
20、excluded. C. 换符合合同规定的货物，承担买方发生的费用和直接损失，卖方应按规定在未来12月内换相同质量的保证的货物。Replace the defective goods with new ones, which conform to the specifications, quality and performance as stipulated in this contract, and bear all expenses incurred to and direct losses sustained by the buyers, The seller shall, at th
21、e same time, guarantee the quality of the replacement goods for a further 12 months as specified of this contract(4)卖方收到买方索赔通知后, 如果在三十天内不答复,应视为卖方同意买方提出的一切索赔. Any and all claim shall be regarded as accepted if the Sellers fail to reply within 30 days after receipt of the Buyers claim. 4迟交货如果卖方未能按合同规定
22、的时间按期交货（本合同第5款规定的不可抗力除外），在卖方同意支付核定损失额的条件下，买方将同意延长交货期。核定损失额的支付将由付款银行从议付款或从履约保证金中扣除。核定损失额比率为每迟交7天，将罚货物金额的0.5%,不满7天的按7天计算，但是，核定损失额的支付不得超过合同金额的5%。如果卖方在推迟10周仍不能交货，买方有权因卖方违约终止合同，而卖方仍有义务支付上述迟交货罚金。基 于 延 期 交 货 的 任 何 进 一 步 的 权 利 或 索 赔 不 包 括 在 内。Late delivery and penaltyShould the seller fail to effect deliver
23、y within the time of shipment as stipulated in this contract (with exception of force majeure), the seller shall pay penalty due to late delivery. The Buyer shall agree to postpone the delivery on condition that the seller agree to pay penalty which will be ducted by the paying bank from the payment
24、 under negotiation. The penalty shall be calculated at a rate of 0.5% for every 7 days, less than 7 days shall be counted as 7 days . However , the total amount of penalty shall not exceed 5% of the total value of the commodities involved in late delivery. In case the sellers fail to make delivery t
25、en weeks later than the time of shipment stipulated in this contract, the buyer shall have the right to cancel the contract , and the seller still pay the penalty as aforesaid to the Buyers without delay. Any further rights or claims based on a delayed delivery are excluded.卖 方 按 照 规 定 时 间 发 货 是 有 条
26、 件 的， 这 是 指： 买 方 及 时 履 行 了 其 如 下 的 义 务,包 括 交 纳 可 能 有 的 预 付 款 项、 如 约 开 设 信 用 证、且 及 时 提 供 所 有可 能 需 要 的 许 可 证 及 批 文。 如 果 上 述 条 件 未 及 时 得 到 满 足， 发 货 期 则 应 相 应 延长。If delay is attributable to force majeure as stipulated in Clause 8, or to any other cause beyond the reasonable control of Seller, the delive
27、ry/performance periods shall be extended correspondingly.如 果 延 期 归 咎 于 以 下 第 5条 规 定 的 不 可 抗 力， 或 其 他 卖 方 无 法 合 理 控 制 的 原 因， 发 货 期 应 相 应 延 长。If delay is attributable to force majeure as stipulated in Clause 16, or to any other cause beyond the reasonable control of Seller, the delivery/performance pe
28、riods shall be extended correspondingly.5.不可抗力: 在履行合同的过程中,由于不可抗力如战争、火灾、洪水、台风及地震等因素或其它双方 认可的因素造成卖方(或买方)不能履行合同,卖方(或买方)对此不负责任。卖方(或买方) 应在此后的14天之内立即将上述情况通知对方,并将事故发生地政府主管机关出具的事故证明书用空邮寄交买方(或卖方)为证,并取得对方认可。在上述情况下,卖方(或买方)仍 有采取一切必要措施从速交货的责任,如果事故持续10个星期以上,买方(或卖方)有权取消本合同。 Force Majeure : The Seller/the Buyer sha
29、ll not be held responsible for being unable to carry out this contract due to Force Majeur such as war, serious fire, flood. Typhoon and earthquakes or other events agreed upon by both parties, which might occur during the process of manufacturing or in the course of loading or transit. The Seller /
30、 the Buyer shall advice the Buyer/Seller immediately of the occurrence mentioned above within fourteen days thereafter, the seller/the Buyer shall send by airmail to the Buyer/the Seller for their acceptance a certificate of the accident issued by the Competent Government Authorities where the accid
31、ent occurs as evidence thereof. Under such circumstances, the Seller/the buyer, however, is still under obligation to take all necessary measures to expedite/take the delivery of the goods in case the accident lasts for more than 10 weeks, the Buyer or the Seller shall have the right to cancel the c
32、ontract.6、仲 裁：一切因执行本合同所发生或与本合同有关之争执，双方应友好协商解决。如双方协商不能解决时，此争执应提交中国国际贸易促进委员会仲裁委员会，按照该仲裁委员会仲裁程序暂行规定进行仲裁，仲裁地点在北京。仲裁委员会的裁决为终局裁决，对双方均有约束力。仲裁费用除非仲裁会另有决定外，均由败诉一方负担。Arbitration : All disputes in connection with this Contract or execution thereof shall be amicable settled through negotiation . In case no sett
33、lement can be reached between the two parties , the case under dispute shall be submitted to the Foreign Trade Arbitration Commission of the China Council for the Promotion of International Trade for arbitration. The arbitration shall take place in Beijing China and shall be executed in accordance w
34、ith the Provisional Rules of Procedure of the said commission and decision made by the shall be borne by the losing Party unless otherwise awarded. 7、附加条款： （本合同任何条款与本附加条款有抵触时，以本附加条款为准）Additional clause: If any of the Clause(s) in this contract is in consistent with the following Additional Clause(s)
35、, the latter to be taken as authentic.This contract is written in both English and Chinese. For discrepancy, if any, English version shall be taken as effective.买卖双方达成的有关货物的所有技术协议及附件均为本合同不可分割的部分，如有差异，以合同和附件为准All Annexs and agreements signed by both parties are the integral parts of this Contract .An
36、y deviation from above mentioned documents , the contract and its Annexes shall govern. 卖 方 买 方THE SELLERS THE BUYERS 3、通过活动，使学生养成博览群书的好习惯。B比率分析法和比较分析法不能测算出各因素的影响程度。C采用约当产量比例法，分配原材料费用与分配加工费用所用的完工率都是一致的。C采用直接分配法分配辅助生产费用时，应考虑各辅助生产车间之间相互提供产品或劳务的情况。错 C产品的实际生产成本包括废品损失和停工损失。C成本报表是对外报告的会计报表。C成本分析的首要程序是发现问题
37、、分析原因。C成本会计的对象是指成本核算。C成本计算的辅助方法一般应与基本方法结合使用而不单独使用。C成本计算方法中的最基本的方法是分步法。XD当车间生产多种产品时，“废品损失”、“停工损失”的借方余额，月末均直接记入该产品的产品成本 中。D定额法是为了简化成本计算而采用的一种成本计算方法。F“废品损失”账户月末没有余额。F废品损失是指在生产过程中发现和入库后发现的不可修复废品的生产成本和可修复废品的修复费用。F分步法的一个重要特点是各步骤之间要进行成本结转。()G各月末在产品数量变化不大的产品，可不计算月末在产品成本。错G工资费用就是成本项目。()G归集在基本生产车间的制造费用最后均应分配计
38、入产品成本中。对J计算计时工资费用，应以考勤记录中的工作时间记录为依据。()J简化的分批法就是不计算在产品成本的分批法。()J简化分批法是不分批计算在产品成本的方法。对 J加班加点工资既可能是直接计人费用，又可能是间接计人费用。J接生产工艺过程的特点，工业企业的生产可分为大量生产、成批生产和单件生产三种，XK可修复废品是指技术上可以修复使用的废品。错K可修复废品是指经过修理可以使用，而不管修复费用在经济上是否合算的废品。P品种法只适用于大量大批的单步骤生产的企业。Q企业的制造费用一定要通过“制造费用”科目核算。Q企业职工的医药费、医务部门、职工浴室等部门职工的工资，均应通过“应付工资”科目核算
39、。 S生产车间耗用的材料，全部计入“直接材料”成本项目。 S适应生产特点和管理要求，采用适当的成本计算方法，是成本核算的基础工作。()W完工产品费用等于月初在产品费用加本月生产费用减月末在产品费用。对Y“预提费用”可能出现借方余额，其性质属于资产，实际上是待摊费用。对 Y引起资产和负债同时减少的支出是费用性支出。XY以应付票据去偿付购买材料的费用，是成本性支出。XY原材料分工序一次投入与原材料在每道工序陆续投入，其完工率的计算方法是完全一致的。Y运用连环替代法进行分析，即使随意改变各构成因素的替换顺序，各因素的影响结果加总后仍等于指标的总差异，因此更换各因索替换顺序，不会影响分析的结果。()Z在产品品种规格繁多的情况下，应该采用分类法计算产品成本。对Z直接生产费用就是直接计人费用。XZ逐步结转分步法也称为计列半成品分步法。A按年度计划分配率分配制造费用，“制造费用”账户月末(可能有月末余额/可能有借方余额/可能有贷方余额/可能无月末余额)。A按年度计划分配率分配制造费用的方法适用于(季节性生产企业)