国际结算考点中英文版

1、国际结算小题类常用贸易术语：FOB船上交货 买方支付保险费和支付运费CIP卖方支付保险费和运费FCA买方支付保险费和运费CFR卖方支付运费，买方支付保险费CIF卖方支付运费和保险费CPT卖方负责支付运费、买方支付保险费国际结算的分类：贸易结算 货物贸易 服务贸易非贸易结算票据法：1882英国票据法 1930年日内瓦统一法我国国际贸易参考对象 1931年日内瓦统一支票法公约 1992年我国票据法日期：汇票被退票拒绝证要在一日内完成汇票提示期一年银行收到信用证项下的单据要在5天内审核出口商要在拿到提单21天内交单区别议付行与付款行最大的区别是有无追索权(right of recourse)议付是购

2、买行为(purchase)电开信用证是查密押（test key）信开查的是签名（signature）单据金融单据：汇票（bill of exchange）、本票(promissory)、支票(cheque)商业单据：提货单(bill of lading)、保险单(insurance policy)、发票（invoice）基本单据: 提货单(bill of lading)、保险单(insurance policy)、发票（invoice）托收d/p d/p at sight d/p after sightd/a注意点信用证货币必须与合同（contract）货币一致单单一致，单证相符英文表达：Th

3、e documents of the credit must comply with the terms and conditions of the letter of credit on the one hand and they must consistent with each other on the other hand保理主要内容：核准（approval） 让渡（assignment） 融资（finance ）再让渡（reassignment）出具贷记通知（issuing credit notice）概念应收账款（accounts receivable） 资金融通(financin

4、g export trade) 销售账户管理(ledgering receivables) 应收账款回收(collecting proceeds) (protecting against bad debts)(Open account or D/A terms)计算题：保理的计算贴现金额=天数*票面价值*票面利率保理融资=票面价值*80%或85%-贴现金额实务题1.汇票七大要素：无条件支付命令、出票地点和日期、付款期限、确定的金额、付款人名称和地点、收款人名称、出票人名称和签字2、背书和承兑背书：（endorsement）is the signing o the back of a draft

5、, transferring the ownership and delivering to the endorsee包括：特殊背书（special endorsement） 空白背书(blank endorsement) 限制背书(restrictive endorsement)承兑（acceptance）is an action by which the payer promises to effect payment at the maturity date of the draft 包括：一般性承兑（general acceptance）、限制承兑(qualified acceptan

6、ce)：有条件的承兑(conditional acceptance) 部分承兑(partial acceptance ) 限地承兑(local acceptance) 修改到期日承兑(qualified acceptance as to time)3、汇款头寸的调拨汇出行打钱到汇入行Remitting payment order:in cover,we have credited your account with us bankcredit advice:you A/C credited汇入行扣除汇出行账户资金Remitting payment order:in cover ,please

7、debit our account with youBank4、托收指令Eg:In cover,please credit our A/C NO._with _(accounting bank) ABA AIA.in favor of_(exporter)5、信用证：非单据化条款Eg:The shipping companys certificate certifying that the ships age is not more than ten years 软条款（书p105）6、流程图D/P托收信用证保理：1. The supplier and the export factor si

8、gn a factoring contract, entrusting the export factor to investigate the suppliers creditworthiness and to approve a credit line.出口商与出口保理商申请一个保理合同，委托出口保理商调查出口商的信誉和提供一个信用额度2. The export factor notifies import factor of the factoring contract and entrusts it to investigate the debtors creditworthiness

9、.出口保理商通知进口保理商这个保理合同并调查进口商的信誉3. The import factor investigates the debtors credit.进口保理商调查进口商的信用4. The import factor notifies the export factor of the information on the creditworthiness of the debtor and the approved credit line.进口保理商通知出口保理商进口商的信誉信息并提供信用额度5. The export factor notifies the supplier of

10、 the result of the investigation and the approved credit line.出口保理商通知出口商调查结果和提供信用额度6. The supplier signs the sales contract with the debtor, and the invoice value should be limited within the credit line approved by the factor, and then the supplier ships the goods to the debtor.出口商和进口商签订一个贸易合同，在保理业

11、务项下7. The supplier submits the invoice copy to the export factor for finance.出口商提供发票复印件给出口保理商来融资8. The export factor advances about 85% of the invoice value to the supplier.出口保理商预付发票价值85%给出口商9. The export factor transfers the invoice copy to the import factor.出口保理商转交发票复印件给进口保理商10. The import factor duns the debtor to effect payment periodically.进口保理商要求进口商按期支付款项11. The debtor effects due payment to the import factor.进口商支付款项给进口保理商12. The import factor remits the proceeds deducting the relative charges to the export factor.进口保理商扣除相关费用后转交给出口保理商13. The