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Excel VBA教程：如何引用单元格和区域

使用 Visual Basic 的普通任务是指定单元格或单元格区域，然后对该单元格或单元格区域进行一些操作，如输入公式或更改格式。通常用一条语句就能完成操作，该语句可标识单元格，还可更改某个属性或应用某个方法。

在 Visual Basic 中，Range对象既可表示单个单元格，也可表示单元格区域。下列主题说明了标识和处理 Range对象最常用的方法。

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Lesson Twenty Two

Paying Procedures Under Collection and L/C

 Paying Procedures under Collection:

Figure 1 D/P sight

1.       After shipment of the goods on the contract, the exporter fills up letter of collecting application and draws sight bill, then sends the bill with shipping documents to the remitting bank for collection.

2.       The remitting bank writes letter of entrusting collection, which it sends with the sight bill and the shipping documents to the collecting bank for collection.

Lesson Seventeen

Quantity of Goods

       In China's import and export transactions, a good grasp of the quantity of imports and exports affects not only the fulfillment of our foreign trade business but also the carrying out of China's foreign trade policy and our business intention. According to the business laws of some capitalist countries, the quantity of goods delivered by the exporter must conform with the quantity clause stipulated in the contract. If the quantity delivered by the exporter is less than that stipulated in the contract, the importer has the right to refuse the delivery. If the quantity of goods delivered by the exporter is more than that stipulated in the contract, the importer has the right to refuse the extra or refuse the whole delivery. If the importer accepts the extra or refuse the whole delivery, he must pay according to what has been signed in the contract. The

Lesson Fourteen

Marine Insurance (I)

Perils and Losses

Goods during transportation on sea and in the course of loading and unloading might meet various kinds of perils and the goods might suffer loss of one kind or another.

Kinds of Perils:

In marine insurance, perils are generally of two kinds:

1.       Perils of the Sea

(1)    Natural Calamities: such as vile weather, thunder and lightning, tidal wave, earthquake, floods, etc.

(2)    Fortuitous Accidents: such as ship stranded, striking upon the rocks, ship sinki

Lesson Thirteen

A Brief in Introduction to Marine Insurance

Banking and insurance are sometimes referred to as “the handmaidens of industry and commerce”, as the services they provide are vital to the smooth running of the economic system.

Insurance provides a pool or fund into which the many contribute and out of which the few who suffer loss are compensated. Insurers frequently re-insure a portion of the “risk” they have accepted. The insurance of large “risks” is spread directly or indirectly over a large number of insurance or re-insurance companies or underwriters.

Insurance has become a vast subject and now enters into almost every activity of man. The  idea of insurance is to obtain some indemnity in the event of any happenings that cause los

Lesson Twelve

Common Procedures In Handling a Bill of Exchange

1.  Drawing

Drawing means the act of the drawer in filling up the bill of exchange with particulars（详情） as to the name of the drawee (or payer), the amount payable, the date of payment and the name of the payee and after signature the drawer may present the bill to the drawee through the medium of the payee or a banker . With regard to the payee, the drawer may use one of the following methods:

(1)    restrictive payee, such as (pay--- Co. only) or (Pay … Co. Ltd. Not negotiable).  Such a bill of exchange is not negotiable or transferable and only the payee named can collect the amount;

(2)    to order, such as (Pay--- C

Lesson Eight

Documentary Collection and Clear Collection

Documentary collection and clean collection are included in foreign collection, which , in international trade, is a presentation of a negotiable instrument such as a draft to a foreign country at which it is payable.

Both documentary collection and clean collection need the exporter to open up a draft after shipment of goods and effect payment through banks. Their only difference is that documentary collection is a foreign collection on documentary draft, and clean collection is a foreign collection on clean draft.

Documentary collection goes as follows in the figure:

After conclusion of the trade contract between the two contracting parties, the exporter makes shipment of goods from the port of exportation to the port of