题目：
用英语解释FOB与CIF的区别及利弊用于写论文的,题目是离岸价与"到岸价"的比较On Comparison Between FOB&CIF全英文
解答：
Free on Board or FOB, used in commerce to describe the value of goods at point of embarkation, excluding transportation and insurance costs. In an FOB shipping contract, the buyer of the goods pays the cost of shipping and assumes any risk of loss or damage. Export values are usually expressed FOB for customs and excise purposes, while imports are usually valued CIF (cost, insurance, and freight); the seller pays for shipping and assumes any risk.
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