浙江财经沈莉期末国际结算复习整理

1、1. Term bill（远期汇票）：2. Documentary bill（跟单汇票）：3. Bill of exchange（汇票）：means an unconditional order in writing addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand or at sight or at a fixed or determinable future time a sum c

2、ertain in money to ,or to the order of, a specified person or to the bearer.4. Required items of bill（汇票的必要记载事项）：5. Promissory note（本票）：means an unconditional promise in writing signed by the maker engaging to pay on demand or at a fixed or determinable future time a sum certain in money to pr to th

3、e order of a specified person or to bearer.6. Cheque（支票）：means a bill of exchange which is drawn on a bank and is payable on demand.7. Mail remittance（信汇）：The mail remittance is a remittance, at the request of a remitter, effected by a mail advice or payment order sent by a remitting bank to a payin

4、g bank authorizing the latter to pay a certain sum in money to a designated payee of the remittance.8. Documentary collection（跟单托收）：the collection of financial documents accompanied by commercial documents and commercial documents not accompanied by financial documents.9. Irrevocable credit（不可撤销信用证）

5、：means a definite undertaking of confirming bank, in addition to that of the issuing bank, to honor or negotiating a complying presentation. When a confirmation is added to an irrevocable credit by another bank, the credit become a confirmed, irrevocable credit.10. Deferred payment credit（延期信用证）：mea

6、ns under a deferred payment credit, the beneficiary does not receive payment when he presents the documents, but at a later date after B/L date or presentation of documents.11. Negotiation credit（议付信用证）：means a negotiation credit refers to the credit under which the issuing bank authorizes other nom

7、inated banks to purchase the drafts and/or documents presented by the beneficiary.12. Anticipated credit（预支信用证）：A credit with a clause which authorises the advising bank to make an advance payment to the beneficiary.13. Buyers usance credit（假远期信用证）：according to the contract, payment to the seller at

8、 sight; time draft discounting charges and acceptance commission are for the buyers account.流程图简答题1、Describe the similarities and difference of FOB.CFR.CIFSimilarities: （1）be used in marine transportation（2）deliver goods to port of loading（3）the risks shift to the buyer when the goods pass the ships

9、 rail（4）the buyer undertake risks after delivering goods）Difference：（1）FOB: the seller is not responsible for freight charges and insurance（2）CFR: the seller is only responsible for freight charges（3）CIF: the seller is responsible for freight charges and insurance, but the risk is undertaken by the

10、buyer2、三种票据的比较ItemsBill of exchangePromissory notechequeAttribute(基本性质不同)Payment orderPayment promisePayment orderMajor parties(基本当事人不同)Drawer,drawee,payeeMaker ,payeeDrawer,drawee,payeeObligation of payment(出票人承担的责任不同)Ensure the acceptance and payment of draweeLiable for honoringGuarantee the payme

11、ntTerms of payment(付款期限不同)At sight and specified future dateAt sight and specified future dateOn demandCopies(出票份数不同)One set One copy One copy3、跟单托收对进出口商的风险与保护Risks for exporter under documentary collection：1. Refuse to pay or accept time draft on some small inadvertent infraction of the sales contr

12、act.2. Demand deep cut down of price, or refuse to accept the goods.3. A heavy storage charge, fire insurance, demurrage and great expenses and time delay if court action is taken.Protection for exporter: Financial credit and operational style of importer. Market trend of importing country. Whether

13、import license or foreign exchange has been approved by relative authority. Whether political situation in importing country is steady. Whether a case of need could be found once dishonor happens, who could help handle returned goods, e.g warehousing and insuring the goods, arranging shipment of ret

14、urned goods, finding another buyer for exporter, etc.Risks for importer under collection: 1. Might be fraudulent documents.2. Might be defective or dummy or not the model ordered by importer3. Late shipment,and miss the optimal selling seasons4.In advance payment , can not inspect goods beforehand.5

15、. Dishonor would ruin importers reputation.Protection for importer: 1.Investigate exporters reputation and deal only with creditworthy exporters.2.If it is time payment, payment time can be XX days/months after Bill of Lading date, which means that earlier delivery,earlier payment.3.Choose the most

16、the favorable procedure of documents delivery basing on the credit standing, financial capability, market trend.e.g. if price is going high, use D/P. If price is going down,use D/AUse D/P at tenor as possible as you can to confirm if goods arrive at the harbor of your country.4、可转让LC与背对背LC的区别：The co

17、mparison of Transferable LC and Back-to-Back LC：Both credits involve a middleman as a sellerBoth credits involve the substitution of documentsTransferred Credit expires at the counter of transferring bankBack-to-back credit expires at the counter of 2nd Issuing bank.Distinction：l Transferred credit

18、derives its existence and utilization from transferable LCl In back-to-back credit operations, there are two wholly independent credits with wholly independent Issuing Bank undertaking.l In transferred credit, second beneficiary obtains payment undertaking of Issuing Bank in the transferable LC.l In

19、 back-to-back credit, second beneficiary does not obtain Issuing banks undertaking of payment in the original creditl Transferred amount no longer exists in Transferable LC l In back-to-back credit transaction, two separate LCs coexistl Transferable credit is issued at the request of applicant with

20、consent of Issuing Bank.l Back-to-back credit is not the intention of applicant and Issuing Bank in master credit5 开证行和指定银行对不符单据的处理方法6信用证下买卖双方风险与防范 第八章最后几张ppt7银行对进出口商的融资 最后一节课笔记 英文不多。实务题汇票的填写 背书 承兑1、2000 年5月6日天津M贸易公司(Tianjin. M E. &I. Co. No.1023, Nanjing Road (East) Tianjin, China) 出口装运5000打、价值

21、50, 000美元的纯棉男式衬衫（Pure Cotton Men's Shirts, Art. No.9-71323, Size Assortment:S/3 M/b and L/3 per doz.）到香港N贸易有限公司(Hong Kong N Trading Co., Ltd，21Locky Road, Hong Kong), 委托中国银行天津分行（Bank of China, Tianjin Branch）办理托收，交单条件为D/A 90 days sight，并指定要求中国银行香港分行(Bank of China, Hong Kong Branch)作为代收行。（1） 请根据条

22、件完成跟单汇票的填写：Exchange for USD50000.00 Tianjin，May 6, 2000At 90 days (after) sight of this Exchange pay to the order of our order the sum of US dollar Five Thousand only Drawn against shipment 5000 doz. Pure Cotton Men's Shirts, Art. No.9-71323, from Tianjin to Hong Kong for collectionTo Hong Kong

23、N Trading Co.,Ltd. For Tianjin.M E.&I. Co.21Locky Road, Hong Kong No.1023, Nanjing Road(East) Tianjin, China Linsen,Zhang （2）根据所给汇票内容完成下列操作A、如果中国银行天津分行要将此汇票背书给中国银行香港分行（Bank of China, New York Branch），请你为之作一个限制性背书。Pay to the order of Bank of China，Hong Kong Branch，onlyFor Bank of China，Tianjin Br

24、anch Linsen, ZhangB、如果中国银行香港分行又将它有条件地（On delivery of B/L No.1234）背书给汇丰银行香港分行Hong Kong Shanghai Banking Corp., Hong Kong Branch，请你为之作一个有条件背书。Pay to the order of Hong Kong Shanghai Banking Corp., Hong Kong Branch，On delivery of B/L No.1234For Bank of China, Hong Kong Branch Linsen,ZhangC、如果提示日期为9 Sep,

25、 2000，付款人在提示的当天作了承兑，请你作这样的一个承兑。ACCEPTED9 Sep，2000To mature8 Dec，2000For Hong Kong N Trading Co., Ltd21Locky Road, Hong Kong 承兑人所在的公司Jane, Forker2、 2000 年8月4日，上海A贸易公司(Shanghai A E.&I. Co. No.1023, Nanjing Road(East) Shanghai, China)出口装运5000打、价值50, 000美元的纯棉男式衬衫（Pure Cotton Men's Shirts, Art. N

26、o.9-71323, Size Assortment:S/3 M/b and L/3 per doz.）。货物发给香港N贸易有限公司(Hong Kong N Trading Co., Ltd，21Locky Road, Hong Kong), 委托中国银行上海分行办理托收，交单条件为D/P即期，并要求中国银行香港分行作为代收行。(1)请开立跟单汇票。(2)请指出：托收汇票上的收款人抬头可以有哪几种写法？在不同的抬头下，有哪些不同的操作？(3)请画出该托收流程图。 （1）签发跟单汇票Exchange for USD50, 000.00 Shanghai, August 4th, 2000At s

27、ight Pay to the order of the drawer the sum ofUSD dollar Fifty Thousands onlyDrawn under the shipment of Pure Cotton Men's Shirts, Art. No.9-71323, Size Assortment:S/3 M/b and L/3 per doz.To Hong Kong N Trading Co., Ltd， For Shanghai A E. &I. Co. No.1023,21Locky Road, Hong Kong Nanjing Road (East) Shanghai, China Linsen, Zhang （2）抬头写法和注意事项1) 限制性抬头，不得转让他人。2）指示性抬头，可以背书转让。 3）来人抬头，不需背书既可转让。托收汇票抬头无法使用限制性抬头，因为需要做托收背书。A、如果收款人是出口商，出口商需背书给托收行，托收行需背书给代收行，买方付款后，代收行