FOB,free on board,翻译为“船上交货”,亦称“离岸价”,指的是当货物在指定的合同交易期内装运港越过船舷,并随即通知买方,卖方即完成交货。买方必须从该点起承担货物灭失或损坏的一切风险。卖方必须办理货物出口相关手续。
FOB仅适用于海运(sea transportation)或内河运输(inland water transport)。
FOB与FAS的区别:
FOB为船上交货,FAS为船边交货。FAS只要将货物运到装运港的船边即告完成交货义务,是卖方不承担装船费用。
FAS在将货物运到装运港的船边起,风险即告转移给了买方,FOB在货物装上船舶之后,风险才转移给买方。
参考双语例句:
In addition, in response to questions regarding the ability of countries to provide information on Free on Board (FOB) prices, the representative of the Secretariat indicated that if countries had difficulty providing such data the Secretariat was open to discussing that with the individual country, and confirmed that the data in question was for imports.
此外,对于各国是否有能力提供离岸价的信息的问题,秘书处代表指出,如果各国提供此种数据有困难,秘书处愿与个别国家讨论此事,并确认有关的数据是进口的数据。
In their responses they either denied having made purchases of cocoa originating from the Man-Séguéla-Vavoua region in Côte d’Ivoire, or claimed that they had purchased the cocoa in Lomé seaport at FOB19 prices and, therefore, did not know the precise origin of the commodity.
这些公司在答复中或是否认购买了科特迪瓦Man、Séguéla和Vavoua地区出产的可可,或是声称他们是在洛美海港以离岸价格购买可可,因此并不知道这种商品的确切产地。
As I said earlier, if we wish to have a clear picture of whether or not pump prices in Hong Kong can move in tandem with the trend movement of international oil prices, we should, first of all, make comparison by adopting the Singapore FOB prices because the import from Singapore is similar to the products we use.
正如我刚才所说,我们如果要看香港本身油站所售卖的油,能否跟随国际油价,第一,我觉得应该採用新加坡的离岸价,因为是与我们相若的产品;第二,一个更好的明证,是香港的7间油公司进口时的确实成本价,我们希望以此作一个更合适的比较,亦是我在文件上向大家提供的比较数据。
International Monetary Fund, Country Report No. 09/326 (Washington, IMF, 8 December 2009), p. 31, and Country Report No. 10/228 (Washington, IMF, 26 July 2010), p. 19; additional calculations by the Group of Experts based on a 1 per cent tax on exports of cocoa (FOB prices) in the south of Côte d’Ivoire.
来源:国际货币基金组织,第09/326号国家报告(华盛顿,基金组织,2009年12月8日),第31页,以及第10/228号国家报告(华盛顿,基金组织,2010年7月26日),第19页;专家组基于科特迪瓦南部可可出口(离岸价格)1%税收进行的额外计算。