浙江大学：《进出口业务》海运出口货物投保单

第一节贸易术语概述 第二节《国际贸易术语解释通则》 第三节常用的六种贸易术语 第四节其他贸易术语及贸易术语的选用

第一节货物的交付/装运( delivery/shipment) 第二节合同中的装运条款

BILL OF EXCHANGE For (amount in figure (place and date of issue) ight of this FIRST Bill of exchange (sECOND being unpaid) or order the (amount in words)

第九章合同的履行 一、出口合同的履行 二、进口合同的履行

第一节课程特点及学习方法 第二节国际货物买卖的概念及特点 第三节国际货物买卖合同及其法律适用 第四节进出口贸易的基本业务程序

Role of the IRS Audits of tax returns Requests for rulings Due dates Failure-to-file/pay-penalties Estimated taxes Severe penalties

U.S. TAX OF FOREIGN- RELATED TRANSACTIONS Jurisdiction to tax Taxation of U.s. citizens& residents Taxation of nonresidents s. taxation of foreign activity Foreign sales corporations

Fiduciary taxation Basic concepts and definitions Trust taxable income Distributable net income(DNI) Simple trusts Complex trusts Income in respect of a decedent

Unified transfer tax system Transfers subject to gift tax Annual exclusion Deductions Gift-splitting Tax computation