무역계약 1 E조건과 F조건에서는수입자가운송계약을체결하고, C조건과 D조건에서는수출자가운송계약을체결하게된다. 2 수출지또는수입지의거주자가각각상품의수출, 수입통관을하는것이원칙이나 EXW와 DDP는예외가된다. 3 거래당사자에게보험부보의의무가주어진조건은 CIF, CIP이다. 4 F조건뒤에는도착항을표시하고, C조건뒤에는선적항을표시한다. 1 A, C, E 2 B, C, D 3 A, B, D 4 B, C, E - 1 -
1 A, D, E 2 A, B, C 3 B, C, D 4 A, B, C, D, E 1 CIF 조건에서매도인은보험계약을체결할때보험조건은 ICC(F.P.A.) 조건또는 ICC(C) 조건, 보험금액은송장금액의 110% 로한다. 2 FOB, CFR, CIF 조건등에서이미선적된물품을구매하여건네주도록규정한것은운송중 ( 선적이후 ) 에도수차례거래가성립, 진행되는 1차산품의거래형태를고려한것이다. 3 DAT 조건은도착된운송수단으로부터양하하여약정된항구등에있는약정된터미널에서매수인의처분하에놓았을때매도인의인도의무가완료되는것으로터미널은부두와항공화물터미널만을의미한다. 4 EXW 조건은수출통관되지않은물품을매도인의영업장구내에서매수인에게인도하는조건으로매도인은매수인의수거용차량에적재를준비한상태에서인도의무를완료하게된다. - 2 -
1 매도인은물품이수입국의공항에도착한때자신의인도의무를이행한것이다. 2 매도인은수출및제3국을통과하는인도전의운송에필요한모든통관절차를이행해야한다. 3 매수인은지정목적지까지물품을운송하는계약을체결하고운임은매도인이부담한다. 4 매도인은매수인에대하여보험계약을체결할의무가있다. 1 대외무역법상수출실적인정금액은원칙적으로 FOB가격기준이다. 2 대외무역법상중계무역의수출실적인정범위는수출금액 (CIF가격) 에서수입금액 (CIF가격) 을공제한가득액이다. 3 관세법상수입물품의과세가격은 CIF조건기준이다. 4 DAT, DAP, DDP 등은해상운송수단을이용할경우에도활용이가능한조건이다. - 3 -
1 무역계약은구두나서면으로체결될수있다. 2 일방의청약과이에대한상대방의승낙만으로무역계약이성립된것으로볼수없고, 약속된조건이이행되는등의급부가있어야성립한다. 3 수출업자는물품인도의무를, 수입업자는대금지급의무를이행한다. 4 무역계약은상호경제적가치를교환하는유상계약이다. 1 청약은계약체결의제안으로서그내용이구체적이고확정적이어야하며, 단순히청약서라는표제 (title) 를가지고있다는사실만으로청약으로취급할수있는것은아니다. 2 청약이피청약자에게도달하기전에는그의사표시에유효기간이기재되어있는가의여부를고려하지않고언제라도철회가가능하다. 3 국제물품매매계약에관한유엔협약 (1980) 에따르면, 통신수단을구분하지않고승낙의효력은도달주의를택하고있다. 4 청약에기재된내용중납기를변경하는내용으로구성된승낙의의사표시는그것이청약의유효기간내에발송되었다면계약을성립시킬수있다. - 4 -
1 offer sheet를수신한수입자가별도의승낙통보를하지않은채물품가격에해당되는수입신용장을개설한경우, 계약이성립되었다고볼수없다. 2 수입자의 purchase order는구매청약에해당하므로수출자는승낙통보후필요한원자재를발주하는등생산활동에돌입하더라도무방하다. 3 계약조건일부는전화로나머지는문서를이용하여협의한경우, 일부사항에대해전화로합의했다는사실만으로계약이무효가되는것은아니다. 4 청약의유효기간중일체의승낙및거절에대한통보가없는경우, 이는승낙이될수없다. 1 계약당사자가속한국가의법률또는 CISG와같은국제법을준거법으로둘수있다. 2 준거법 (governing law) 소유국과재판관할지 (jurisdiction) 는항상동일하다. 3 준거법이있더라도계약당사자가합의한내용이우선적으로적용된다. 4 준거법은당사자간합의된계약조항을해석하는데활용될수있다. - 5 -
1 매도인의송금방식 (T/T) 선수금거래요청에대한매수인의선수금송금 2 외상거래인 O/A거래를요구하는매수인의청약에대한매도인의물품선적후선적통지 3 매수인의구매청약에대한매도인의승낙 4 매도인의신용장방식거래요청에대한매수인의환어음발행 1 Original sample 이란수출자가수입자에게제공하는견본을의미한다. 2 Counter sample 이란 original sample 의수령자가 original sample 과가장유사 하거나또는일부나전부를수정하여제시하는견본을의미한다. 3 견본매매에서는 market claim 에대비하여매도인의입장에서 견본과같음 보다는 견본과유사함 이라는표현이유리하다. 4 KS, JIS, BBS 등은 sales by Grade 이다. - 6 -
1 B, D, F 2 A, B, D, F 3 A, B, C, E 4 C, D, E, F 1 할부선적은분할횟수, 수량, 선적기간이 seller's option이며분할선적에서는분할횟수등이 buyer's option이다. 2 UCP 제32조의신용장거래에서일정기간내에할부청구, 할부선적이행해지도록규정된경우, 이할부거래를위하여정해진기간내에할부청구, 할부선적이되지않으면이신용장은해당할부분에대하여는더이상이용될수없으나향후할부분에대하여는이용될수있다고규정하고있다. 3 거래당사자가화인을표기하기로합의하였다면 main mark, port mark 및 case number는반드시표시해야하는필수적인것들이다. 이러한중요화인의표시가누락된화물을 NM cargo라고한다. 4 가격조건이 CIF, CIP조건에서매도인은적하보험에부보할의무를부담하며 CIF의경우수입국목적항까지 CIP의경우매수인이지정한최종목적지까지의이동중에발생한멸실, 손상의해상사고에대하여도역시책임을부담한다. - 7 -
1 무역계약에서신용장을결제방식으로정한경우에는별도의금지표시가없으면분할선적 (partial shipment) 이허용된다. 2 항공화물운송장에기재된별도의비행일자부기일 (a separate notation of the flight date) 이발행일보다앞선경우에도발행일이선적일로간주된다. 3 1차산품수출시, 수출자는품질클레임에대비하여계약서상에 `similar to the sample' 과같은표현을사용하는것이바람직하다. 4 신용장방식으로 100KG 포장의비료 1천개를거래하고자하는경우, 별도의합의가없다면 5% 과부족은허용되지않는다. 1 Distributorship Agreement로볼수있다. 2 ABC Trading Company는특정지역에서 Aladdin Medical Supplies를통해자신이제조한물품을판매하기를원한다. 3 Aladdin Medical Supplies로부터제품을구매한소비자의부주의로제품이손상된경우 ABC Trading Company가보상한다. 4 Aladdin Medical Supplies가공급권한을가지는지역은추후협의를통해확대될수있을것으로보인다. - 8 -
1 Claim Clause 2 Non waiver Clause 3 Entire Agreement Clause 4 Force Majeure Clause A B 1 Shipment Governing Law 2 Incoterms Jurisdiction 3 Insurance Governing Law 4 Insurance Jurisdiction - 9 -
1 계약당사자관계를기재하는조항으로본인대본인의거래인지, 본인대대리인의거래인지를기재하는조항을 Privity clause라한다. 2 당사자가계약체결에이른경위나계약의주된내용의개요를기재하는것을 Recitals clause라한다. 3 계약의후발적불능에의해계약이자동적으로소멸된다고규정한조항을 Conflict clause라한다. 4 매수인의계약취소, 인수거절에대비해매도인이상표권등산업재산권과관계없이현지에서제3자에게물품을재판매, 처분할수있는조항을 Product release clause라한다. 1 영미계관습을따르는거래당사자간들은개별계약체결시계약서표면에무역거래일반조항을기재하고이면에수량, 단가, 납기등을명시하는경우가일반적이다. 2 개별계약은현업에서약칭하여 CBC Contract라고도하며최초의거래시나거래가 1회로종결되는경우에주로사용되는방법이다. 3 정형화된계약조항을가리켜일반거래약관이라하는데, 통상계약서상표제로 An agreement on general terms & conditions 혹은 General terms & conditions라쓰고있다. 4 영미에서는정형화된계약조항을가리켜광고업계의관행을고려하여 Boilterplate Terms라고부르기도한다. - 10 -
1 향후매수인이적하보험과관련하여별도의요구를하지않는다면청약자는 A/R 혹은 ICC(A) 조건으로적하보험을가입하여야한다. 2 Offer 앞에 Firm 이라는표시가없으므로확정청약이라고볼수없다. 3 선적조건은매도인의입장에서유리하다고볼수있다. 신용장을입수하기전까지생산을시작하지않고대기할수있기때문이다. 4 이청약서의수량은 FCL 화물임을알수있다. - 11 -
1 A, B, C 2 C, D, E, F 3 B, C, D 4 A, B, E, F - 12 -
1 상대방이계약을위반하는경우손해배상액을청구하기위해서는계약위반사실과손해액을입증해야한다. 손해액을입증하는것이쉬운일이아니기때문에이조항을계약체결시에약정하는경우가일반적이다. 2 약정된금액보다더많은손해가발생되었음을입증하는경우에는, 추가적인손해액까지보상받을수있다. 3 이조항을매매계약서에기재한경우에손해액을입증하지않아도된다. 4 Liquidated Damages Clause이다. - 13 -
1 계약체결후에정치 경제정세등주위의정세로대폭적인변화가발생했기때문에계약에정한채무의이행이불가능하지는않지만현저하게곤란한사태로되는경우가있다. 2 불확실성의시대라말해지는오늘날, 이러한사태는계약기간이장기간인것일수록발생할위험성이높다고말할수있다. 3 이러한사태는채무의이행이불가능한것은아니기때문에불가항력사항에는해당되지않으므로채무자는이행책임을면할수없다. 4 채무이행에관해중대한곤란에직면하고있는당사자가요청한경우에상대방은계약수정의교섭에응해할의무가없다. - 14 -
1 주문자상표부착방식 (OEM) 거래 2 Barter Trade 3 Complete Knock Down 거래 4 임대수출 1 원자재공급범위 2 최소구매수량 3 비밀유지관련계약기간 4 준거법 - 15 -
1 중재판정의효력은법원의확정판결의효력과동일하며구속력과확정력및집행력을지니며어느나라에서든지강제집행력을지닌다. 2 중재에서당사자의일방이출석하지아니하거나출석해서심리에응하지아니하는경우에도심리절차는그대로진행시킬수있다. 3 당사자의일방또는쌍방의의뢰에따라제3의기관이해결방안을제시하거나조언하는것을 intercession이라고한다. 4 중재합의는반드시서면으로만하여야하며사후중재합의도가능하다. 1 Quantity - Unit price - Total amount 2 Insurance - Shipment due date 3 Price term - Shipment mode 4 Payment condition - Shipment due date - 16 -
1 A, B 3 B, C, D 2 A, D 4 A, B, C, D 1 항공화물운송주선업자와항공화물운송대리점모두포워더로서 House Air Waybill만을발행한다. 2 수출자는수출할항공화물이준비되면해당항공사에예약을한다. 3 다품종소량생산추세로인해항공운임부담력이높은상품이증가하는현상이항공운송의성장요인이되고있다. 4 항공수입화물의경우수하인또는그위임받은자가별도의의사표시가없을때에는포워더가장치장소를결정한다. 통상물건이적재되어있는항공기가소속된항공사의창고를장치장으로분류함을원칙으로하고있다. - 17 -
1 D, E, F 2 B, E 3 C, D, E 4 B, E, F 1 컨테이너를모체로한국제복합운송은그시스템의합리성과경제성으로짧은시일에국제운송에혁명적변혁을갖고왔다. 2 컨테이너가실을수있는화물의총무게를 TARE WEIGHT라고부른다. 3 OPEN TOP 및 FLAT RACK 컨테이너경우에는 OUT OF GAUGE 화물도적재할수있다. 4 SOLID BULK 컨테이너란소맥분이나가축사료등과같은화물을운송하기위해제작된컨테이너이다. - 18 -
1 Demurrage는하주가 Free Time( 무료장치기간 ) 내에컨테이너를컨테이너터미널에서반출하지못했을경우선사에게지불하는요금이다. 2 Detention Charge는하주가선사로부터빌린컨테이너를 Free Time( 무료사용기간 ) 내에선사가지정한장소에반납하지못하는경우선사에게지불하는요금이다. 3 Document Fee는서류발급비로서수출시는 D/O charge, 수입시는 B/L charge라고도부른다. 4 LCL화물이 CFS를통해컨테이너작업이이루어질경우 CFS charge가발생하지만 FCL화물의경우발생하지않는다. 1 선하증권상에 Shipper's Load, Count and Seal 이라고기재되었다면 FCL 화물이라고볼수있다. 2 UCP 600에서는 Liner와 Forwarder중누가선하증권을발행하여야하는지의여부에대하여언급하고있지않다. 3 Surrendered B/L은빠른통관을위해서사본으로물품을통관할수있는편의를제공하는것이며통상화주가운송인의요청에따라발행하는것이다. 4 선하증권원본의발행은 1통으로도가능하나분실등에대비하여그이상을한세트로하여발행할수있다. 일반적으로 3통을한세트로발행하는데각통은내용이동일하고, 동등한효력을가진다. - 19 -
1 A, B, C 3 B, D 2 A, C 4 A, B, C, D 1 A, B, C 3 A, B, C, D 2 B, D, E 4 A, C, D, E - 20 -
1 A, B, C, D, E 3 A, B, E 2 B, C, D 4 A, C, D 1 ICC(A) 조건은전위험을담보하는조건이므로페인트가굳어져발생한물적손해에대해보험자는보상책임을부담하게된다. 2 화물을굳게만든 지연 이선주의파산으로발생하였으므로, 선주의파산을 근인으로인정하여보험보상을하여야한다. 3 지연이피보험위험의결과발생한경우라도보험자는이로인한손해에대해보험자면책이므로보험보상이되지않는다. 4 선주의파산으로인한손해는보험자면책사유이나, 선적당시피보험자가선주의파산에대해알지못한경우라면, 보험보상이될수있다. - 21 -
1 전손발생시보험자는기평가보험인경우에는보험금액을, 미평가보험인경우에는보험가액과보험금액중적은금액을보험금으로지급하면된다. 2 물적손해와비용손해의합계액, 즉실손해액이보험금액을초과할때는보험자의최고보상한도액이보험금액까지이므로이금액까지만보상하여준다. 단, 손해방지비용이발생된경우는보험금액을초과하여서도보상하여준다. 3 적하보험은기평가보험으로운용되기때문에보험가액에손해율을곱한금액을보험금으로보상하여주지만실무에서는실손보상원칙이기평가보험보다우선한다. 4 화물이중간항에서매각되어정상가격이나손상가격을산정하기어려운경우실무적으로구조물차감방식으로보험금을산정하기도한다. 1 피보험자고의에의한위법행위 2 보험목적물의고유의하자나성질 3 제3자에의한고의적인손상파괴 4 선주의재정상의채무불이행 - 22 -
무역영어 1 The CISG applies to international contracts for the sale of goods between parties whose businesses are located in countries which have adopted the treaty. 2 The CISG governs some key terms and conditions of contracts for international sales of goods, but not all terms and conditions. 3 The CISG governs only the formation of the contract of sale and the rights and obligations of the seller and the buyer arising from such a contract. 4 The CISG applies to contracts for the sale of services, but it does not cover the validity of the contract itself. 1 Barter Trade 2 Export on Consignment 3 Switch Trading 4 Counter Purchase - 23 -
1 non-waiver clause 2 infringement clause 3 liquidated damage clause 4 escalation clause 1 Export agreement 2 Agency agreement 3 Distribution agreement 4 General partnership agreement - 24 -
1 Incoterms are not of the nature of contract and trade customs, but legislation. 2 As Incoterms are not required by law and are not mandatory, they can be excluded if the seller and the buyer wish to. 3 If trade or industry customs or previous contractual dealings indicate an acceptance of Incoterms, Incoterms may apply even in the absence of a specific reference in the sales contract. 4 If the seller and the buyer fail to incorporate Incoterms into the sales contract, the contract may consequently be subjected to a national legal definition. 1 The seller must provide the goods and the commercial invoice in conformity with the contract of sale and any other evidence of conformity that may be required by the contract. 2 The seller has no obligation to the buyer to make a contract of carriage. 3 The seller has no obligation to the buyer to make a contract of insurance. 4 The seller has obligation to clear the goods for import, pay any import duty or carry out any import customs formalities. - 25 -
1 Under CIF terms, the seller completes his delivery when the goods are on board the vessel in the port of shipment. 2 The seller is responsible for customs formalities, such as obtaining an export license as well as Import license and duties. 3 The seller must obtain Insurance Policy covering 110% of invoice value, and the extra 10% is meant to cover the minimum profit anticipated by the importer. 4 The seller must bear all risks of loss or damage to the goods until the delivery is made. 1 The seller and buyer are well advised to specify as clearly as possible the point within the agreed place of destination, as the risks to that point are for the account of the seller. 2 The seller bears all the costs and risks involved in bringing the goods to the place of destination. 3 Any VAT or other taxes payable upon import are for the buyer's account unless expressly agreed otherwise in the sales contract. 4 The seller has an obligation to clear the goods not only for export but also for import, to pay any duty for both export and import and to carry out all customs formalities. - 26 -
1 HTS사는합작투자보다는기술이전거래를선호한다. 2 HTS는연동제기술이전거래를원하며, 선불로미화십만불을지불할의사가있다. 3 HTS사의최근 5년간연평균매출액은미화 1억달러이며, 영업이익율은 8% 이다. 4 HTS사의기술이전품목의매출이최근 5년간연평균매출액의 10% 정도가될것이며, 영업이익률은동일할것으로예측한다. 따라서, 기술이전품목의연간예상로열티는 USD800,000 이다. - 27 -
1 With L/C the exporter takes no risk whatsoever regarding payment. 2 L/C can eliminate the exporter s risk of non-payment from the importer. 3 As L/C involves relatively complex document processing, it is more expensive than other payment devices and is therefore not always appropriate. 4 L/C is essentially a document issued by the importer s bank in which the bank undertakes to pay the exporter upon due compliance with documentary requirements. 1 The banks provide additional security for both parties in the trade transaction by playing the role of intermediaries. The issuing bank works for the importer and the advising bank works for the exporter. 2 The banks deal in documents and do inspect the goods themselves. Thus a L/C can prevent an importer from being taken in by bad exporter. 3 The banks assure the seller that he would be paid if he provides the necessary documents to the issuing bank through the advising bank. 4 The banks also assure the buyer that his money would not be released unless the shipping documents evidencing proper and accurate shipment of goods are presented. - 28 -
1 A credit must state an expiry date for presentation. An expiry date stated for honour or negotiation will be deemed to be an expiry date for presentation. 2 Banking day means a day on which a bank is regularly open at the place at which an act subject to UCP600 rules is to be performed. 3 Beneficiary means the party in whose favour a credit is issued. 4 Confirmation means a definite undertaking of the advising bank to honour or negotiate a complying presentation. 1 A transferable letter of credit can be utilized when the original beneficiary is a middleman who does not supply the merchandise, but he procures goods from a supplier and arranges them to be sent to the buyer and does not want the buyer and the supplier to know each other. 2 A letter of credit can be transferred to the second beneficiary at the request of the first beneficiary only if it expressly states that the letter of credit is transferable. 3 A transferable letter of credit can be transferred to more than one alternate beneficiary as long as it allows partial shipments. 4 The terms and conditions of the original credit must be replicated exactly in the transferred credit. Therefore, in the case of keeping the workability of the transferable letter of credit, some figures can not be reduced or curtailed. - 29 -
1 Presenting bank - drawer 2 Presenting bank - drawee 3 Collecting bank - drawer 4 Collecting bank - drawee 1 unconditional - payor - drawee 2 conditional - payee - drawee 3 unconditional - payee - bearer 4 conditional - drawer - bearer - 30 -
nd supply chain financing. 1 (A) 2 (B) 3 (C) 4 (D) 1 Open account occurs when a seller ships the goods and passes all the necessary shipping and commercial documents through a bank to a buyer who agrees to pay the seller s invoice at the appointed time. 2 Time of payment is normally net 30 or 60 day terms from the date of invoice or bill of lading. 3 Goods to a buyer are usually available before payment, depending on how the products are shipped and the length of payment option. 4 Open account is desirable for traders who have a long-established trading relationship with a good track record. - 31 -
----------------------------< SWIFT >-------------------------------- 40A Form of Documentary Credit: IRREVOCABLE 31D Date and Place of Expiry: (date) 20170115 (place) IN SOUTH KOREA 39A Percentage Credit Amount Tolerance: 02 / 02 43P Partial Shipments : ALLOWED 43T Transhipment: ALLOWED 44E Port of Loading/Airport of Departure: SOUTH KOREAN PORT, SOUTH KOREA 44F Port of Discharge/Airport of Destination: ANY U.S. PORT, UNITED STATES 44C Latest Date of Shipment: 2016-12-21 45A Description of Goods and/or Services: CPT DALLAS, TX, UNITED STATES LAMINATED VINYL TILE AS PER PO NUMBERS: P.O. NO. INV. NO. INV. AMT. 883637-CAR 81582 USD28,530.56 883831-CAR 82114 USD30,958.40 46A Document Required: +SIGNED COMMERCIAL INVOICE 3 ORIGINAL(S) AND 1 COPY CERTIFYING THAT SOLID WOOD PACKING MATERIALS +SIGNED PACKING LIST 1 ORIGINAL AND 1 COPY INCLUDING PRODUCTION NUMBER(S). +2/3 ORIGINAL BILLS OF LADING CONSIGNED TO OUR ORDER AND NOTIFY ACCOUNTEE. 47A Additional Conditions: +THIRD PARTY SHIPPER IS ACCEPTABLE. +ALL BANKING CHARGES EXCEPT OUR DC OPENING COMMISSION ARE FOR ACCOUNT OF BENEFICIARY. 1 운임이선불로지급되는선하증권을발급받아서제시해야한다. 2 신용장금액에대하여 2% 의과부족이허용되는점을참고한다. 3 서명된포장명세서는원본 1통과상품명을포함한사본 1통이제시되어야한다. 4 수익자는 2016년 12월 21일까지선적을완료하고, 매입은행에대한환어음등의매입요구는 2017년 1월 15일까지하면된다. - 32 -
1 To our order 2 To order of Issuing Bank 3 To order of ABC Bank New York Branch 4 To our Bank New York Branch 1 A 2 B 3 C 4 D - 33 -
1 Delivery Order 2 Warehouse Receipt 3 Air Waybill 4 Shipping Request 1 Wharfage 3 CFS Charge 2 Optional Charge 4 THC - 34 -
1 Surrendered bill of lading 2 Switch bill of lading 3 Third Party bill of lading 4 Transhipment bill of lading 1 A, C, F 3 A, D, E 2 B, C, F 4 B, C, E - 35 -
1 Air Waybill serves as a receipt for the shipper, indicates that the carrier has accepted the goods listed, obligates the carrier to carry the consignment to the airport of destination according to specified conditions. 2 Air Waybill is a document which has the same importance in airfreight as Bill of Lading has in sea freight. Whereas B/L is a title document, AWB cannot be used in this way. 3 Air Waybill can be negotiable. 4 Air Waybill should be issued in at least 9 copies, of which the first three copies are classified as originals. The first copy is retained by the issuing carrier, the second copy by the consignee, and the third copy by the shipper. 1 Insurable Value 2 Sum Insured 3 Claim Amount 4 Insurance Premium - 36 -
1 ICC(B) 2 ICC(C) 3 ICC(FPA) 4 ICC(WA) - 37 -
1 a constructive total loss - the insurer - a partial loss - the assured - an actual total loss 2 an actual total loss - the assured - a partial loss - the insurer - a constructive total loss 3 an actual total loss - the insurer - a partial loss - the assured - a constructive total loss 4 a constructive total loss - the assured - a partial loss - the insurer - an actual total loss 1 Countervailing duties 2 Emergency tariff 3 Retaliatory tariff 4 Anti-dumping duties - 38 -
1 sections - chapters - four-digit headings - six digit subheadings 2 chapters - sections - four digit headings - six digit subheadings 3 chapters - sections - six digit headings - eight digit subheadings 4 sections - chapters - six digit headings - eight digit subheadings 1 F - D - E - A - C - B 3 F - D - E - A - B - C 2 F - E - D - A - B - C 4 F - E - D - A - C - B - 39 -
Dear Ms. McChrystal, We are pleased to response to your e-mail message of November 20, requesting information on the upcoming spring Chocolate and Coffee Expo in Seoul, Korea. Although you took part in the Chocolate and Coffee Expo last year, please note that some of the details have been changed. To avoid confusion, please find Expo Rules and Regulations as follows. For cancellation, the exhibitor is held responsible for payment of the full rental for the assigned space in the event that exhibitor must cancel. In the event that we are able to rerent the assigned space, the exhibitor will be refunded all but USD300 for booth processing fee. We appreciate your continued interest in our facilities, and we wish you all the best. Sincerely, Juliet Pearch Event Manager 1 To request information about the upcoming expo. 2 To inform Ms. McChrystal that the expo has been postponed. 3 To notify a potential exhibitor of an upcoming expo. 4 To respond to an e-mail message requesting information 1 The new exhibitor is not required to pay a fee. 2 The canceller is responsible for full payment. 3 The new exhibitor pays all but USD300. 4 The canceller is partially refunded. - 40 -
1 useful if they help focus participants attention on the meeting agenda 2 never appropriate at a business meeting 3 usually distracting to the participants at a meeting 4 utilized only at very formal meetings 1 Just a line to say that I was pleased we were finally about to meet each other yesterday after having to postpone our meeting two weeks ago when I was called to Lisbon. 2 It would be useful for us to keep in contact so I will call you in a few weeks or so, and perhaps we can discuss how things are going with our supplies or anything else you would like to talk about. I look forward to seeing you soon. 3 Our chief buyer, Mr. Norman, would ask you to contact us with a view to discussing the possibility of setting up a contract with your company to supply us with steel over the next year. 4 I am also pleased that we were about to work out the main points of our contract so quickly and were able to come to a mutually acceptable agreement. - 41 -
(A) (B) (C) (D) (E) 1 you us your bank us our 2 you our bank your bank us your 3 us us us your bank your 4 us your bank us our bank our - 42 -
1 A long term investment 2 The money that a company has not collected from its buyers yet but the company expects to collect that money on short term. 3 The fee that a company has to pay to its accounting firm for receiving accounting services 4 The total amount of money that is distributed to shareholders. - 43 -
1 (E) - (D) - (A) - (C) - (B) 2 (A) - (C) - (E) - (B) - (D) 3 (A) - (B) - (C) - (D) - (E) 4 (E) - (A) - (B) - (D) - (C) - 44 -
Chief Executive Officer Board of Directors Vice-President Vice-President Vice-President Vice-President Finance Production Sales & Marketing Human Resources 3 Directors 3 Directors 2 Directors 1 Director Exports Domestic Sales KAO Inc. is a building materials manufacturing company in Busan. KAO (A) the Chief Executive Officer, supported by the Board of Directors, which (B) four people. The staff in each of the four departments (C) a Vice-President who is also on the Board. In each department, a managerial team of directors supports the Vice-President. In the Sales & Marketing Department, one director (D) exports, the other is in charge of domestic sales. 1 (A) - is headed by 2 (B) - consists of 3 (C) - is accountable for 4 (D) - is responsible for - 45 -
1 ( A ) 2 ( B ) 3 ( C ) 4 ( D ) - 46 -