参考答案

The processing and assembling trade is different from the processing of imported materials. As to the processing of imported materials, our enterprises purchase raw materials from aboard, process them into products and sell them to the markets abroad. The import of raw materials and export of products are not so related closely as the former. As to processing and assembling trade, factories abroad provide raw materials and accept qualified products. Our enterprises are not responsible for losses and profits nor undertake risks of sale. So it is a transaction that combines import of raw materials or parts with export of products.