文档介绍：摘要随着贸易全球化进程的进一步加深,我国许多企业也纷纷加入了国际贸易的行列。这在给我国经济带来勃勃生机的同时也给企业带来了丰厚的利润。但由于对国际贸易术语的认识偏差导致在实践中出现了许多失误,致使企业承担了本不必承担的责任,给国家带来了不应有的巨大损失,严重影响了我国对外贸易的发展和壮大。在我国对外贸易业务中,频繁使用的贸易术语主要是装运港交货的 FOB 和 CIF 这两种。虽然二者都是以船舷为界转移风险,但是在实际业务中出口方的风险并不相同。在出口业务中,作为卖方根据交易的具体情况、慎重选择适当的贸易术语,对于防范出口风险、提高经济效益是十分必要的。总体来说,在我国的出口业务中采用 CIF 术语成交要比采用 FOB 有利。关键词: 出口业务 FOB CIF II The selection and application of FOB and CIF in export enterprises Abstract With the further development of the globalization of trade,many enterprises have begun international trade businesses inour contributes a lot to the domestic economy as well as huge profits to enterprises inadequate understandings of international trade terms lead toa great loss to the country and enterprises , and has affected the development of foreign trade seriously. Trade terms frequently used are mainly FOB and CIF inour export 's risks are different in actual businesses though the two terms both have the side of the ship asa boundary to transfer 's very necessary as the exporters to select appropriate terms according to the actual situation of businesses to avoid risks of export and increase economic profits. Generally speaking , it's more favorable to select CIF than FOB inour export businesses. Keywords: Export Business FOB CIF III 目录一、引言·························································································· 1 (一) 研究背景··········································································· 1 (二) 研究思路··········································································· 1 二、 FOB 与 CIF 术语的涵义及一般出口流程··························&