国际结算课件(无背景)[2]

1、国际结算河北师范大学商学院杨同明第一章 导论第一节 国际结算概述第二节 国际结算的产生和发展第三节 国际结算资金支付的基础第一节 国际结算概述一、国际结算的概念 International settlement is the transaction arised from sales of commodities,services provided,transfer of funds,international borrowing and loan between two parties located in different countries which must be entruste

2、d to the bank for payment of or claims to money on behalf of them.二、国际结算的分类 International settlement includs: 1.International trade settlement. 2.International non-trade settlement.第二节 国际结算的产生和发展一、国际结算的演化特点1.现金结算到非现金结算2.从买卖直接结算到通过银行结算3.货物单据化、履约证书化，便利银行办理国际结算4.无纸贸易背景下的国际结算电子化已经起步1.现金结算到非现金结算（现金结算示意图）

3、买方甲卖方乙卖方丁买方丙 纽约伦敦1.商品2.现金3.商品4.现金1.现金结算到非现金结算（非现金结算示意图）买方甲卖方乙卖方丁买方丙纽约伦敦1.商品1.商品2汇票3付款4.汇票5提示汇票6付款国际结算电子化： BOLERO网建立并运作 BOLERO（Bill of Lading Electronic Registry Organization，即“电子提单登记组织”） 由欧共体发起创立，由TTCLUB（THROUGHTRANSPORTCLUB，一家总部设在伦敦的运输业共同保险机构）与SWIFT于1998年4月合资成立。第二节 国际结算的产生和发展二、结算方式的发展1.售定贸易方式的结算2.易

4、货贸易方式的结算3.“三来一补”贸易方式的结算4.出口信贷扶植的资本货物交易的结算5.大型成套设备交易的结算6.投标贸易方式的结算7.保付代理业务的结算最简单和最复杂的结算方式 Buyers remitance against the documents sent by the seller is the simplest method of settlement. Payment terms of a tender trade is the most complicated method of settlement. A tenderer must submit a tender for U

5、SD (contract amount) with a bank tender guarantee for 5% of the tender amount to a party inviting the tender. After opering the tender, having entered a contract for the same amount as that of tender with the party inviting the tender,a successful tenderer must establish a bank performance guarantee

6、 for 10% of the contrace amount. Mobilization payment for 10% of the contract amount shall be paid in advance upon receipt of a bank repayment guarantee for the equivalent amount so advanc-ed. 90% of contract amount shall be paid under an irrevocable letter of credit. 第三节 国际结算资金支付的基础一、银行间的账户设置（一）银行间

7、账户设置的方式（二）银行间资金划转的类型二、银行资金清算系统（一）银行资金清算系统概述（二）全额结算（三）净额结算（四）主要国家的支付清算体系第二章 国际结算中的票据第一节、票据概述第二节、汇票第三节、本票与支票第四节、票据功能第五节、我国票据法的公布与实施第一节、票据概述一、票据流通的形式二、票据的特性三、票据的法律系统一、票据流通的形式（广义票据的转让流通）（一）过户转让（Assignment)或通知转让 （二）交付转让（Transfer)（三）流通转让（Negotiation)Assignable instruments include:1.Share Certificate2.Life

8、 Policies3.Certificate of Government Stock4.DebentureTransferable instruments include:1.B/L2.Warehouse Receipt3.Dock Warrants4.Not Negotiable Crossed Cheque Demand DraftNegotiable instruments include:1.Bill of Exchange or Draft2.Promissory Note3.Cheque 4.Treasury Bill5.Certificate of Deposit6.Bearer

9、 Securities二、票据的特性（一）流通性 (Negotiability)（二）无因性 (Non-causative Nature)（三）要式性 (Requisite in Form)（四）提示性 (Presentment)（五）返还性 (Returnability)三、票据的法律系统英国票据法（Bills of Exchange Act）美国统一流通票据法（Uniform Negotiable Instruments Law） 统一商法典（Uniform Ccmmercial Code） （British and USA legal system）日内瓦统一汇票本票法公约（Unifor

10、m Law for Bills of Exchange and Promissory Notes signed at Geneva,1930）日内瓦统一支票法公约（Uniform Law for Cheques signed at Geneva,1931）（日内瓦统一票据法）（Continental legal system）联合国国际贸易法委员会国际汇票与国际本票公约草案 国际支票公约草案第二节、汇票一、汇票的定义二、汇票的必要项目三、汇票的其他记载项目四、汇票的当事人及其权利责任五、票据行为六、票据的贴现七、票据的种类一、汇票的定义 A bill of exchange is an unc

11、onditional order in writing,addressed by one person to another,signed by the person giving it,reguiring the person to wh-om it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified person or to bea-rer.二、汇票的必要项目 Due 11th July

12、,19_ (1) (5) (3) Exchange for GBP 5000.00 Beijing,5th April,19_ (4) (2) (7) At 90 days after sight pay to C Co.or order (5) the sum of five thousand pounds (6) To Bank of Europe (8) London For A Company Beijing (8) signature汇票的必要项目： （一）汇票上写明“汇票”字样 Exchange for GBP 1250.00 Draft for USD18320.00 (二）无条

13、件的支付命令 Pay to ABC Co.or order the sum of one thousand US dollars. (normal bill) Pay to ABC Cviding the goods they supply are complied with contract the sum of ten thousand US dollars. (invalid bill) Pay to ABC Co. out of the proceeds in our No.1 account the sum of one thousand US dollars. (unac

14、ceptable) Pay to ABC Bank or order the sum of ten thousand US dollars and charge/debit to applicants account maintained with you. (acceptable) Pay to AB Bank or order the sum of ten thousand US dollars.Dr-awn under LC No.12 issued by CD Bank,New York dated on 15th May,19_ (acceptable) 汇票的必要项目（三）出票地点

15、和日期 出票地点：1.应与出票人地址相同； 2.票据效力适用“行为地法律原则”。 出票日期的作用：1.决定汇票提示期限是否超过； 2.决定到期日； 3.决定出票人的行为能力。（四）付款时间（Time of Payment)或付款期限(Tenor) 1.即期付款汇票Bills Payable (at sight)/(on demand)/(on presentation) 2.定期付款汇票或远期汇票(Time/Usance/Term Bill) A.见票后若干天/月付款汇票（Bills payable at XX days/XX months after sight) B.出票后若干天/月付款汇

16、票(Bills payable at XX days/XX months of after date) C.说明日后若干天/月付款汇票(Bills payable at XX days/XX months after stated date) At 60 days after 1st May 2004 pay to- 3.固定将来日期付款汇票（Bills payable on a fixed future date) On 30th June fixed pay to - 4.延期付款汇票(Deferred Payment Bill) At XX days after the date of

17、(shipment)/(presentation of documents) or other specified date.汇票的必要项目（五）一定金额的货币 1.带有利息：(1) Pay to the order of ABC Co. the sum of one thousand US dollars plus nterest.(W)(2) Pay to the oder of ABC Co. the sum of one thousand US dollars plus interest calculated at the rate of 6% per annum from the h

18、ereof to the date of payment.(R)(3) Pay to the order of ABC Co. the sum of one thousand US dollars plus interest calculated at the rate of X%.(R) 2.分期付款： (1) Pay to the order of ABC Co. the sum of one thousand US dollars by instalments.(w) (2) At 30 days after date pay to the order of ABC Co. the su

19、m of one thousand US dollarsby the equal consecutive monthly instalments.(R) (3) Pay to the order of ABC Co. the sum of one hundred thousand US dollars in 10 equal Consecutive half-yearly instalments within 5 years after the date hereof provided that uponDefault in payment of any instalment the unpa

20、id balance becomes due.(R) 3.支付等值的其他货币 (1) Pay tho the order of ABC Co. the sum of one thousand US dollars converted into sterling equivalent.(w) (2) Pay to the order of ABC Co. the sum of one thousand US dollars converted into sterlingEquivalent at current rate of exchange.(R) 汇票的必要项目（六）付款人(Drawee)

21、名称和付款地点 A bill drawn on A and B is permissible. A bill drawn on A or B is not permissible.（七）收款人(Payee)名称 汇票抬头有三种写法： 1.限制性抬头。Pay to John Davids only. Pay to John Davids not transferable. 2.指示性抬头。Pay to the order of ABC Co. Pay to ABC Co. or order. Pay to ABC Co. 3.来人抬头。Pay to beraer Pay to ABC Co. o

22、r bearer.（八）出票人名称和签字 For For ABC Co. Ltd., London On behalf of John Smith Manager Per pro.三、汇票的其他记载项目(一)成套汇票(A Set of Bill) Pay this first bill of exchange (second of the same tenor and date being unpaid) to(二）需要时的受托处理人(Referee in Case of Need) To: ABC Co.,36 Threadneedle Street,London. In case of n

23、eed refer to DEF Co. 139 Iambart Street, London.(三)付款地点(Place of Payment)(四)担当付款行(A Banker designated as Payer) A bill drawn on ABC Co., London. ACCEPTED Payable by Bank of Europe,London. (date) Payable at Lloyds Bank Ltd., London. For ABC Co. London signature(五)利息与利率(Interest and its Rate)(六)用其他货币付

24、款(Payable in other currency)三、汇票的其他记载项目(七)提示期限(Limit of time for presentment)(八)免作退票通知或放弃拒绝证书 John Smith-Notice of dishonour excused John Smith-Protest waived Notice of Dishonour Excused or Protest Waived(九)无追索权(Without Recourse) Without recourse to us For ABC Co. Ltd. London Signature四、汇票的当事人及其权利责任

25、(一)汇票当事人 进入流通领域前的基本当事人：1.Drawer 2.Drawee 3.Payee 进入流通领域后的当事人：4.Indorser 5.Indorsee 6. Acceptor for Honour 7.Guarantor 8.Holder 9.Holder for Value 10.Holder in Due Course(二)当事人的权责 1.从人称代词观点看：A bill is drawn by A on B payable to C. A bill is drawn by us on you payable to them. A bill is drawn by us on

26、 you payable to ourselves. A bill is drawn by us on you payable to yourselves. A bill is drawn by us on ourselves payable to them. 2.从交付和提示汇票的观点看 3.汇票债务人承担汇票付款责任次序 4.汇票持票人享有的权利五、票据行为(一）Issue: 1. to draw a draft and to sign it; 2.to deliver a draft to the payee.(二) Indorsement: 1.Special Indorsement:

27、 Pay to the order of B Co.,London For A Co.,London signature 顺序当事人名称第一第二第三第四被背书人BCDE最后被背书人是持票人背书人A（payee)BCD五、票据行为(二) Indorsement 2.Blank Indorsement 3.Restrictive Indorsement: Pay to A Bank only. Pay to A Bank for account of XYZ Co. Pay to A Bank not negotiable. Pay to A Bank not transferable. Pay

28、to A Bank not to order. 4.Conditional Indorsement: Pay to the order of B Co. On delivery of B/L No. 125 For A Co.,London signature 5.Indorsement for Collection: For collection pay to the order of B Bank. Pay to the order of B Bank for collection only, prior indorsement guaranteed. Pay to the order o

29、f B Bank for deposit. Pay to the order of B Bank by procuration. Pay to any Bank. 五、票据行为(三) Presentment / Presentation 1.远期汇票向付款人提示要求承兑； 2.即期汇票或已承兑的远期汇票向付款人或承兑人提示要求付款。(四) Acceptance 1.Gegeral Acceptance 2.Qualified Acceptance (1) Conditional Acceptance: ACCEPTED 1 June,2004 Payable on delivery of Bi

30、lls of Lading For ABC Bank Ltd.,London signature (2) Partial Acceptance (3) Local Acceptance (4) Qualified Acceptance as to time五、票据行为(五) Payment(六) Dishonour(七) Notice of Dishonour(八) Protest: ( 1.Notary Public; 2.Famous Man)(九) Right of Recourse(十) Acceptance for Honour: Accepted for honour of_ on

31、_ signed by_ -背书人- 出票人 收款人 持票人 A C D E B 付款人 F 参加承兑人/ 参加付款人 五、票据行为(十一) Payment for Honour(十二) Guarantee GUARANTEED PER AVAL PAYMENT GUARANTED for ac of_ given for_ signed by_ guarantor_ signed by_ dated On_ signature dated On_六、票据的贴现（一）贴现业务 贴现息 = 票面金额 x x 贴现率 净款 = 票面金额 贴现息 或者：净款 = 票面金额 x （ 1 x 贴现率）例

32、：一张见票后90天付款、票面金额8000美元的汇票已被承兑，承兑日为4月1日，持票人要求承兑行于承兑当日贴现，该行按贴现率6pa(每年)计算：贴现息 = 8000 x x 6 = 120 (美元) 净款 = 8000 x (1 x 6) = 7880 (美元)（二）贴现市场（三）汇票的重贴现贴现天数360（或365） 贴现天数 360（或365） 90360 36090 360七、汇票的种类(一)按照三个当事人居住地不同分类(二)按照付款时间不同分类(三)按照收款人的不同分类(四)按照付款人和出票人的不同分类(五)按照汇票是否跟随单据分类(六)按照使用货币不同分类第三节、本票与支票一、本票、支

33、票的定义及其必要项目二、本票的主要分类三、支票的主要分类四、本票、支票与汇票的不同点一、本票、支票的定义及其必要项目（一）本票、支票的定义 A promissory note is an unconditional promise in writing made by one person to another signed by the maker engaging to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specifie

34、d person or to bearer Briefly speaking，a cheque is a bill of exchange drawn on a bank payable on demand。 Detailedly speaking，a cheque is an unconditional order in writing addressed by the customer to a bank signed by that customer authorizing the bank to pay on demand a sum certain money to or to th

35、e order of a specified person or to bearer（二）本票、支票的必要项目二、本票的主要分类1. Trders Notes2. Bankers Notes3. International Money Order4. Travellers Cheque5. Certificate of Deposit6. Central Bankers Notes7. Bonds8. Treasury Bills 三、支票的主要分类 1. Cheque payable to bearer ; Cheque payable to order2. Bankers Cheque ;

36、 Personal Cheque3. Crossed Cheque ; Oper Cheque4. Certified Cheque四、本票、支票与汇票的不同点第四节、票据功能一、流通手段二、支付手段与票据交换三、信用手段一、流通手段 (Means of Negotiation) （一）票据的流通作用（二）票据流通次数与结算的交易和人数成正比第一笔 交易第二笔 交易第三笔 交易第四笔 交易第五笔 交易出票人A债权人债务人受票人B债务人提示收款人C 付款债权人债务人第一被背书人D债权人债务人第 二被背书人E债权人债务人第三被背书人F债权人当事人交易二、支付手段 (Means of Payment

37、) 与票据交换（一）委托银行代收票款 1.当受票人不是银行，收款人与受票人在同一城市时，代收与付款的程序如图： 2.当受票人不是银行，收款人与受票人在一个国家的两个城市，或不同国家时，收款人将票据交同城开户行作为托收行，请它找一家与受票人同城的代理行作为代收行，提示票据代为收款。如图：收款人 客户代收行受票人汇票汇票汇票汇票汇票贷记收款人帐户后通知借记出票人帐户后付款收款人客户托收行代收行受票人汇票汇票汇票贷记收款人帐户后通知贷记托收行帐户发出贷记报单借记出票人帐户后付款（二）货币国别、票据清算所地点、受票行地点必须对口一致（三）票据清算的记帐过程是先贷后借、收妥抵用（四）什么样的票据可以交换

38、付款三、信用手段 (Means of Credit)（一）承兑促使远期汇票成为信用工具（二）票据信用工具可以融通资金第五节、我国票据法的公布与实施 Exchange for GBP1,250.00 Beijing, 1 April, 2004 At 90 days after sight pay to the order of DEF Co. the sum of Pounds one thousand two hundred and fifty only To XYZ Bank , For ABC Co. , Beijing London signatureEXERCISERefer to

39、the above bill you may understand that a bill of exchange is an unconditional order in writing addressed by_to_signed by_ giving it requiring_to whom it is addressed to pay _the sum of _to _.The holder of this bill is _ who must firstly present it to _ for _ . At maturity, the holder must present it

40、 again for _. EXERCISE1. A bill shows: pay to ABC Co. providing the goods in compliance with contract the sum of one thousand US dollars. It is acceptable or unacceptable.2. A bill shows: pay to ABC Co. the sum of ten thousand US dollars on condition that shipment of goods has been made. It is accep

41、table or unacceptable.3.A bill shows: on demand pay to the order of ABC Co. the sum of twenty thousand US dollars drawn against shipment of 10 bales cotton piece goods from tianjin to London. It is acceptable or unacceptable.4. On demand pay to the order of ABC Co., the sum of ten thousand US dollar

42、s plus interest at the rate of 9% per annum from the date hereof (5 April) to the date of pay- ment (4 May). Please calculate the total amount to be paid to payee.5.Pay to ABC Co. or order , the sum of two thousand US dollars at 60 days after date hereof (1 July) by ten equal consecutive monthly ins

43、talments.Specify amount (USD_ ) and date of payment ( _ ) for the 1st instalmentSpecify amount (USD_ ) and date of payment ( _ ) for the 2nd instalmentSpecify amount (USD _) and date of payment ( _ ) for the 3rd instalment 第三章 国际支付方式（一）汇款与托收第一节、汇款方式 一、汇款的基本概念及其当事人 汇款是一种顺汇方式，是银行(汇出行)应汇款人(债务人)的要求，以一定的

44、方式将一定的金额，通过其国外联行或代理行作为付款银行(汇入行)，付给收款人(债权人)的一种结算方式。 当事人：1.Remitter 2.Payee or Beneficiary 3. Remitting Bank 4. Paying Bank 汇款业务：1. Outward Remittance 2. Inward Remittance 二、汇款方式的种类 1. Telegraphic Transfer, T/T The telegraphic transfer is a remittance, at the request of a remitter ,effected by an auth

45、enticated cable or telex or SWIFT sent by a remitting bank to a paying bank in another country instructing the latter to pay a certain sum in money to a designated payee of the remittance. (1) cable or telex (2) SWIFT (3) CHIPS FM：(汇出行名称) TO：(汇人行名称) DATE：(发电日期)TEST(密押)OUR REF NO.(汇款编号)NO ANY CHARGES

46、 FOR US(我行不负担费用)PAY(AMT) VALUE(DATE) TO(付款金额、起息日)(BENEFICIARY)(收款人)MESSAGE(汇款附言)ORDER(汇款人)COVER(头寸拨付) FM：ICBC，TIanJIN TO：CHEMICAL，BANK，NEW YORK DATE：14TH JUNETEST 2819 OUR REF 97TT-0125 PAY USD650，00000 VALUE TODAY TO SANWA BANK LTDNEW YORK BY CHIPS ABA 982 FOR CREDIT OF THEIR INTERNATIONAL HEADQUAR

47、TERS TOKYO ACCOUNT UID 024153 MESSAGE OUR LC 15237 THEIR BP 70054376 ORDER TIANJIN ADVANCED MACHINARY EQUIPMENT CORPTIANJIN COVER DEBIT OUR HO USD AC WITH YOU二、汇款方式的种类 2. Mail Transfer, M/T The mail transfer is a remittance,at the request of a remitter,effected by a mail advice or payment order sent

48、 by the remitting bank to the paying bank authorizing the latter to notify and pay a certain sum in money to the payee of the remittance. 3. Bankers Demand Draft, D/D The bankers demand draft is a remittance, at the request of a remitter,effected by a demand draft drawn by the remitting bank on the

49、paying bank on behalf of the remitter to pay a cetain sum in money to the payee. 三、电汇、信汇、票汇 三种方式的比较 1. 支付工具 2. 成本费用 3. 资金安全 4. 汇款速度四、汇款头寸调拨和退汇 1. 头寸调拨 (1) 汇入行在汇出行开立帐户汇出行汇入行 帐户行 开户行 Payment Order / In cover, we have credited your a / c with us. （2） 汇出行在汇入行开立帐户汇入行汇出行开户行 开户行Payment Order / In cover, pl

50、ease debit our a / c with you. Debit Advice / your account debited.四、汇款头寸调拨和退汇 1.头寸调拨 （3）汇出行与汇入行在同一代理行开户汇入行汇出行帐户行X 开户行 开户行 帐户行 T.T./ In cover, we have authorized X Bank to debit our a/c and credit your a/c with them. 寄出贷记报单，告称头寸 已贷记你行帐户 拍发电传，请X行借记汇出行帐户，并将头寸拨交汇入行帐户 寄出借记报单，告称已 借记汇出行帐户（4）汇出行与汇入行在不同银行开户

51、汇入行汇 出行帐户行X 开户行开户行 帐户行 T.T./ In cover, we have instructed X Bank to remit to you. 拍发电传，将头寸汇交汇入行 拍发电传，请X行借记汇出行 帐户，将头寸汇给汇入行四、汇款头寸调拨和退汇2.汇款的退汇 （1）M/T、T/T （2）D/D五、国际贸易中应用的主要汇款方式(一) Payment in advance(二) Payment after arrival of goods ( Sell-on Credit or Open Account ) 1. Goods sold 2. Selling on consign

52、ment第二节、托收方式 一、托收方式及其当事人 （一）托收的概念 Collectionmeans in accordance with instructions received，the handling by banks of：1obtaining payment andor acceptance of financial documents，or 2delivering documents against payment andor against acceptance，or3delivering documents on other terms and conditions （二）托收

53、当事人 1. Principal (Exproter Seller Drawer Consignor) 2. Remitting Bank (Exporters Bank Payee of the Collection Bill) 3 . Collecting Bank (Importers Bank Endorsee or Payee of the Collection Bill) 4. Presenting Bank 5. Drawee (Importer Buyer) 第二节、托收方式 二、托收方式的种类 (一)Clean Collection，or Clean Bill for Col

54、lection Clean collection means collection of financial documents not accompanied by commercial documents. (二)Documentary Collection，or Documentary Bill for Collection Documentary collection means collection of financial documents accompanied by commercial documents , or commercial documents not acco

55、mpanied by financial documents.1.Documents against Acceptance， DA (The releasedelivery of documents against acceptance of tenor drafts)。2.Documents against Payment，D/P or D/P at Sight(The releasedelivery of ocuments against payment of sight drafts or simply against payment) 3.DP at xx days after sig

56、ht(The releasedelivery of documents against payment of tenor drafts)4.Documents against other terms and conditions(1)Partial payment (2)Dellvery of documents against promissory note(3)Dellvery of documents against letters of undertaking to pay(4)Dellvery of documents against a signed trust receipt (

57、三)Direct Collection 第二节、托收方式 三、托收指示和托收汇票 （一）Collection Instruction (Covering Letter) “This collection is subject to Uniform Rules for Collection(1995 Revision)，ICC Publication No522” （二）Collection BillDraft 四、托收风险与资金融通 （一）托收方式中出口商的风险与防范措施 （二）银行在托收业务中的资金融通 1. Collection Bills purchased (Negotiation)

58、2. Advance against collection 3. Accommodation Bills for discount 4. Trust Receipt，TR 第四章 国际支付方式（二） 信用证 第一节 信用证的定义、特点、作用 一、信用证的定义 In simple terms, a letter of credit is a conditional bank undertaking of payment. Fully meaning definition, it is a written undertaking by a bank(issuing bank) given to t

59、he seller(beneficiary) at the request, and on the instruction, of the buyer(applicant) to pay at sight or at a determinable future date up to a stated sum of money, within a prescribed time limit and against stipulated documents which were complied with the terms and conditions of the credit. 二、信用证的

60、主要特点 卖 方 合同 买 方 受益人 申请人 信用证 申请书 开证行 三、信用证的作用 第二节 信用证的业务程序及有关当事人 一、信用证的业务程序 二、信用证的有关当事人 （一）基本当事人 1. Issuing Bank 2. Beneficiary 3. Confirming Bank （二）其他当事人 1. Applicant 2. Advising Bank 3. Nominated Bank (1) Paying Bank (2) Accepting Bank (3) Negotiating Bank (4) Reimbursing Bank (5) Claiming Bank (6