摘  要

随着物流与电子商务的深入发展，我国出口贸易迅速扩张，目前已是世界第一大出口国。而为能使国际贸易在公平竞争的条件下，一系列的规则约束着各方的行为，因此外贸企业应在贸易术语的选择及应用上作出合理的应对。在本文中，作者分析了整个国际贸易术语规则，找出其价值，不同条款要求承担的义务，花费的成本是重要的影响因素。之后，作者具体分析了FOB和CIF条款，包括承担的义务和存在的风险。然后，以诗梵尼公司作为案例分析FOB条款的实际应用。最终，选择目前最适合的国际贸易术语。

关键词  对外贸易；国际贸易术语；规则
 
ABSTRACT

With the development of the fields of transportation and e-communication, which have led to increase of foreign trade, China becomes the largest export country in all countries around the world. To make the international trade under the fair competition conditions, a series of rules should be built to regular the actions of each part. Therefore, foreign trade enterprises shall choose proper Incoterms to adapt the environment. In this paper, the author will analyze the whole Incoterms rules and find the value of it to analyze. Different Incoterms ask different obligations and cost different. Then, the author focus on the FOB and CIF terms to analyze, including the obligations and risks. Later, SOFINE Company will be a case to study the practical application of FOB. Finally, the best Incoterm will be chosen so far.

KEY WORDS: Foreign trade; Incoterms; Rules