Unit 20 (课件）-《外贸英语口语》同步教学（西南财经大学出版社）

Returning of Goods (退货) Unit Twenty 1 目录 Directory. Warm-up Key Terms Background Information Dialogues 参考译文 Notes Exercises 2 第一节 Warm-up 3 Warm-up If there are quality problems occurred on goods upon arrival, the buyer and the seller could negotiate on how to make a settlement. In such a case, claiming compensation is a common settlement in international trade practice. Both the seller and the buyer are willing to try their best to avoid returning goods in the practice because for both parties, it is a fight like Kilkenny cats. If the buyer insist on returning goods, it is better for the exporter to sell the returned goods at a lower price to others in the importer‘s country because the procedure of returning goods is inconvenient and the cost of freight and incidental expenses are high. However, returning goods will be used to avoid more loss when other settlements fail to solve the problem. 4 第二节 Key Terms 5 Key Terms fight like Kilkenny cats 两败俱伤 settlement /ˈsetlmənt/ n. 解决(方案) present /prɪˈzent/ v. 提供;显示 application letter 申请信 customs declaration 报关单 freight note 运单 packing list 装箱清单 tax refund 退税 document of cancelling 核销单 foreign exchange 外汇 issue /ˈɪʃuː/ v. 发布;签发 domestic /dəˈmestɪk/ adj. 国内的 applicant /ˈæplɪkənt/ n. 申请人 breach /briːtʃ/ v. 违背,违反 claim /kleɪm/ v. 要求(应得权利);要求 给予 6 第三节 Background Information 7 Background Information Returning goods is complex, the procedure in China is as follows: Application letter in written form, presenting the specific reasons on returning goods. 2. Original customs declaration (or copy of the customs declaration), original sales contract, invoice, freight note or packing list, etc. 3. Agreement of returning goods, letters, e-mails, etc. 4. If the customs has signed and issued the customs declaration for tax refund, the applicant should provide evidence issued by a county tax bureau or above who is in charge of the tax refund,proving the applicant has not conducted the tax refund yet, or in other c