注册会计师-经济法第11讲买卖合同（九）买卖合同1.所有权转移出卖人应当履行向买受人交付标的物或者交付提取标的物的单证，并转移标的物所有权的义务。出卖人应当按照约定或者交易习惯向买受人交付提取标的物单证以外的有关单证和资料。IX.SaleContract1.OwnershipTransferAsellershallperformtheobligationofdeliveringtothebuyerthesubjectorthedocumentforretrievingthesame,andthatoftransferringownership.Asellershall,accordingtotheagreementorcustomarybusinesspractices,delivertothebuyerrelateddocumentsandmaterialsotherthanthatforretrievingthesubject.2.交付与风险转移标的物毁损、灭失的风险，在标的物交付之前由出卖人承担，交付之后由买受人承担，但是法律另有规定或者当事人另有约定的除外。因买受人的原因致使标的物未按照约定的期限交付的，买受人应当自违反约定时起承担标的物毁损、灭失的风险。2.DeliveryandRiskTransferTheriskofthelossforthesubjectbeingdestroyedormissingshallbeassumedbythesellerbeforethesameisdelivered,andbeassumedbythebuyerafterthat,unlessitisotherwisestipulatedbythelaworbytheparties.Wherethesubjectisnotdeliveredwithinthestipulatedtermduetothebuyer,thesameshallassumetheriskofthelossasthesubjectbeingdestroyedormissingsincethebreachofcontract.出卖人出卖交由承运人运输的在途标的物，除当事人另有约定外，毁损、灭失的风险自合同成立时起由买受人承担。出卖人按照约定将标的物运送至买受人指定地点并交付给承运人后，标的物毁损、灭失的风险由买受人承担。出卖人按照约定未交付有关标的物的单证和资料的，不影响标的物毁损、灭失风险的转移。Whereaselleron-roadsubjectbeingtransportedbyacarrier,thebuyershall,afterthecontractisconcluded,assumetheriskofthelossasthesubjectbeingdestroyedormissing,unlessitisotherwisestipulatedbytheparties.Whereasellerhastransportedthesubjecttothedesignatedlocation,anddeliveredthesametothecarrier,thebuyershallassumetheriskofthelossasthesubjectbeingdestroyedormissing.Whereasellerfails,accordingtothecontractualprovisions,todeliverthedocumentsandmaterialsrelatedtothesubject,thetransferofassumetheriskofthelossasthesubjectbeingdestroyedormissingshallnotbeaffected.因标的物不符合质量要求，致使不...
