国际结算重点总结

1、国际结算知识点总结(单选25,判断15,实务60)一、三次作业1、Please draw a draft according to the following material:Native Product Imp.and Exp. Corporation Jiangsu branch sold some goods valued GBP54,000.00 to Polar Furs LID,London. For settlement ,the exporter drew a draft on the importer on Feb 20, 2010, asking the latter t

2、o pay 100% of the proceeds to the order of exporter 30 days after the date of issue. According to the instruction of the importer, the draft will be paid actually at Barclays Bank, PLC, London.Exchange for GBP54,000.00Jiangsu 20th Feb. 2010at 30 days after date pay to the order of Native Products Im

3、p.and Exp. Corporation, Jiangsu the sum of Pounds Fifty Four Thousand onlyTo Polar Furs LID, LondonFor NativeProductsPayable by Barclays Bank, PLC,Imp.and Exp. Corporation,LondonJiangsuauthorized signature2、Read the following draft and give your answer to each of the following questions.Exchange for

4、 USD50,000.00Jan 15,2010At 60 days after date pay this first bill (Second unpaid) to the order of Bank of china the sum of Fifty Thousand U S Dollars only.To: ABC company For China National CraftsNew York Import &Export Corporation, Shanghai Branch.(signed)Who is the drawer?China National Crafts Imp

5、ort &Export Corporation, S.B.Who is the drawee? ABC company New YorkWho is the payee?The order of Bank of china4.Is this a demand draft or a tenor draft? A tenor draft5.Is this a solo bill or a bill of exchange in two sets?A bill of exchange in two setsWhere is the bill drawn?ShanghaiWhen is the bil

6、l drawn?Jan 15,20108.On which date will the bill mature? Mar 16,20103、Please complete the following sentence with proper contents according to the following draft.Exchange for US$100,000.00 New York , 10th Aug, 2010At 60 days after sight pay to Brown & Thomas Inc. N.Y. or orderthe sum of U.S.dollars

7、 one hundred thousand onlyTo : Irving Trust companyLondonFor George Anderson Inc.New Yorkauthorized signaturethe bill for US$100,000.00 (the sum of U.S.dollars one hundred thousand only ) is drawn by George Anderson Inc, New Yorkon Irving Trust company London payable at 60 days after sightto Brown &

8、 Thomas Inc. N.Y. or order dated 10th Aug, 20104、The above bill is transferred to Citibank N.Y. for collection. It is then accepted on 20th Aug, 2010, and guaranteed by Barclays bank, PLC, London on 21st Aug, 2010.Please make endorsement, acceptance, guarantee accordingly, and calculate the due date

9、Endorsementpay to CitiBank N.Y. for collectionFor Brown & Thomas Inc. N.Y.SignatureAcceptanceAccepted20th Aug., 2010For Irving Trust Company, LondonSignatureDue date: Oct. 19, 2010GuaranteePer AvalFor a/c of Irving Trust Company, London21st Aug., 2010For Barclays Bank PLC, Londonsignature5、On Feb.15

10、, 2010, Citibank N.A. New York (SWIFT code CITIUS33), at the request of its customer -ABC Co. New York, sends a payment order numbered TT-201035 through SWIFT to Agricultural Bank of China, Jiangsu branch (SWIFT code ABOCCNBJ100) with the amount of USD25000 in payment of the proceeds under S/C No. 4

11、321.The funds are to be credited to the a/c No. 143258 of XYZ Co. Jiangsu and valued on Feb.15, 2010. For reimbursement, the former bank credits the latter banks vostro account with the funds remitted, less USD50 as remitting banks charges because all bank charges are to be borne by the exporter.Ple

12、ase complete the following message according to the material given above.CUSTOMER CREDIT TRANSFERDATE : 100215SENDER: CITIUS33MT: 103RECEIVER: ABOCCNBJ10020: SENDERS REF: TT-20103523B: BANK OPERATION CODE: CRED32A: VALUE DATE/CUR /INTERBANK SETTLED AMT: 100215USD24950,0033B: CURRENCY/INSTRUCTED AMOU

13、NT: USD25000,0050K: ORDERING CUSTOMER: ABC CO. NEW YORK59: BENEFICIARY CUSTOMER: /143258XYZ CO. JIANGSU70: REMITTANCE INFORMATION: S/C NO.432171A: DETAILS OF CHARGES: BEN71F: SENDERS CHARGES: USD50,0072: BANK TO BANK INFORMATION:IN COVER, WE HAVE CREDITED YOUR A/C WITH US二、信用证内容、条款、样式内容：Items on the

14、 credit itself;Items on draft;Items on goods,shipping documents and transport;Other items.（开证行是谁，金额是多少等等，填写信用证分析表）1. Basic clauses（基本条款）2. Transportation clauses（运输条款）3. Commodity clauses （货物条款）4. Documentation clauses （单据条款）5. Other clauses （其他条款）样式SENDER: BOFAUS6SYXXX*BANK OF AMERICA*SAN FRANCISCO

15、, CARECEIVER: BKCHCNBJ940*BANK OF CHINA*JIANGSU BRMT: 700 ISSUE OF A DOCUMENTARY CREDIT27: SEQUENCE OF TOTAL: 1/240A: FORM OF DOCUMENTARY CREDIT: IRREVOCABLE20: DOC.CREDIT NUMBER: 101057331C: DATE OF ISSUE:08091040E: APPLICABLE RULES: UCP LATEST VERSION31D: EXPIRY DATE: 081030PLACE: IN CHINA50: APPL

16、ICANT: SENG-CHO INTERNATIONAL, LTD.3283 LAKE SHORE AVE SUITE 203OAKLAND, CA 9461059: BENEFICIARY: LIANYUNGANG METALS MINERALSAND MACHINERY I/E CORP, JUN GONG ROAD, XUGOU, LIANGYUNGANG,JIANGSU, CHINA32B: CURRENCY CODE, AMOUNT: USD 45000,0041A: AVAILABLE WITH /BY: ANY BANK IN CHINABY NEGOTIATION42C: D

17、RAFTS AT: 90 DAYS AFTER SHIPMENT DATE42A: DRAWEE: BOFAUS6SYXXX43P: PARTIAL SHIPMENTS: ALLOWED43T: TRANSSHIPMENT: ALLOWED44E: PORT OF LOADING: ANY PORT IN CHINA44F: PORT OF DISCHARGE: OAKLAND PORT, CA44C: LATEST DATE OF SHIPMENT: 08093045A: DESCRIPTION OF GOODS:CRAWFISH MEAT ( FROZEN ) 1500KG AT USD3

18、0 PER KG , CIF OAKLAND PORT, CA46A: DOCUMENTS REQUIRED:+ ORIGINAL AND 2 COPIES OF SIGNED COMMERCIAL INVOICE+ FULL SET OF CLEAN MARINE BILL OF LADING ON BOARD THE NAMED VESSEL, CONSIGNED TO THE ORDER OF SHIPPER, BLANK ENDORSED, MARKED FREIGHT PREPAID7, INDICATING NOTIFY APPLICANT.+ INSURANCE POLICY O

19、R CERTIFICATE IN DUPLICATE FOR 110% OF INVOICE VALUE COVERING ALL RISKS.+ ORIGINAL AND 1 COPY OF PACKING LIST47A: ADDITIONAL CONDITIONS:71B: DETAILS OF CHARGES:ALL BANK CHARGES OTHER THAN THOSE OF THE ISSUING BANK, ARE FOR THE ACCOUNT OF THE BENEFICIARY.48: PRESENTATION PERIOD:DOCUMENTS MUST BE PRES

20、ENTED AT PLACE OF EXPIRY WITHIN 30 DAYS AFTER SHIPMENT AND WITHIN VALIDITY OF CREDIT.49: CONFIRMATION INSTRUCTION: WITHOUT78: INSTRUCTION TO THE PAYING / ACCEPTING / NEGOTIATING BANK:THE AMOUNT OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OF THIS DOCUMENTARY CREDIT BY THE NEGOTIATING BANK.UPON RECE

21、IPT OF CONFORMING DOCUMENTS AT OUR COUNTERS WE UNDERTAKE TO REIMBURSE AS YOU INSTRUCTED72: SENDER TO RECEIVER INFORMATION:ADVISE THROUGH YR LIANYUNGANG SUB BR., CHINASENDER: BOFAUS6SYXXX*BANK OF AMERICA*SAN FRANCISCO, CARECEIVER: BKCHCNBJ940*BANK OF CHINA*JIANGSU BRMT: 701 ISSUE OF A DOCUMENTARY CRE

22、DIT27: SEQUENCE OF TOTAL: 2/220: DOC. CREDIT NUMBER: 101057345B: DESCRIPTION OF GOODS:46B: DOCUMENTS REQUIRED:47B: ADDITIONAL CONDITIONS:UNLESS OTHERWISE STIPULATED ALL DOCUMENTS SHOULD BE ISSUED IN ENGLISH LANGUAGE. OTHERWISE THEY MAY BE DISREGARDED.AN ADDITIONAL HANDLING FEE OF USD60 WILL BE DEDUC

23、TED FROM PROCEEDS FOR DOCUMENTS PRESENTED WITH DISCREPANCIES.(Mandatory Optional)三、信用证审核(课本129页一一139页)问题条款共20处，粗体字显示。(是否有问题条款，为什么有问题，如矛盾条款，不利条款)SALES CONTRACTContract No.: 08SGQ468001Date: APR.22, 2008Seller: GUANGDONG LIGHT ELECTRICAL APPLANCES CO., LTDAddress: 52 DEZHENG ROAD SOUTH, GUANGZHOU, CHI

24、NABuyer:ABC CORP.Address: AKEDSANTERINK AUTO PO. BOX 9, FINLANDThis S/C is made by and between the Seller and the Buyer, whereby the Seller agrees to sell and the Buyer agrees to buy the under-mentioned goods according to the terms and conditions stipulated below:Name of Commodity and Specifications

25、QuantityUnit priceAmountHALOGEN FITTING W5009,600PCSCIF HELSINKIUSD3.80/PCUSD36,480.00Total AmountUSD36,480.00Packing : 12PCS IN A CARTONDelivery from GUANGZHOU to HELSINKITime of Shipment: Within 30 days after issue date of L/C allowing transshipment and partial shipmentTerms of Payment:By 100% Con

26、firmed irrevocable Letter of Credit in favor of the Seller to be available by sight draft. L/C should be opened and reach China before MAY 1, 2008 and remain valid in China until the 15th day after the foresaid time of shipment. L/C must mention this contract number. L/C should be advised by BANK OF

27、 CHINA, GUANGZHOU BRANCH.Insurance: To be effected by Seller for 110% of full invoice value covering ALL RISKS up to HELSINKIThe SellerThe buyer(authorized sign.)(authorized sign.)Documentary Credit issued by telexIssuing bank:METITA BANK LTD., FINLANDAdvising bank:BANK OF CHINA, GUANGZHOU BRANCHDoc

28、. credit form:REVOCABLE(1)Credit number:Date of issue:LRT0702457MAY 4,2008 (2)Expiry:DATE MAY 25,2008 (3) PLACE FINLAND(4)Applicant:ABC CO.(5)AKEKSANTERINK(6) AUTO P.O. BOX 9, FINLANDBeneficiary:GUANGDONG LIGHT ELECTRICAL APPLANCES CO., LTD 52 DEZHENG ROAD SOUTH, GUANGZHOU, CHINAAmount:USD36400,00 (

29、SAY U S DOLLARS THIRTY SIX THOUSAND FOUR HUNDRED ONLY) (7)Available with/by:ANY BANK IN CHINA BY NEGOTIATIONDraft at.:AT 20 DAYS SIGHT(8)FOR FULL INVOICE VALUEDrawee:APPLICANT (9)Partial shipments:Transshipment:NOT ALLOWED(10)ALLOWEDLoading in charge:For transport to:ANY PORT IN CHINAHELSINKIShipmen

30、t period:AT THE LATEST: MAY 20,2008(11)Description of goods:960PCS (12)OF HALOGEN FITTING W500, USD3,80 PER PC AS PER SALES CONTRACT NO.08SG468001(13) DATED 22 APR. 2008 CIFHESINKI(14)Documents required:COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIESPACKING LIST 1 SIGNED ORIGINAL AND 5 COPIES*FULL

31、 SET OF CLEAN ON BOARD MARINE BILLS OF LADING, MADE OUT TO ORDER, MARKED “FREIGHT PREPAID”,AND NOTIFY APPLICANTCERTIFICATE OF ORIGIN, CERTIFYING GOODS OF ORIGIN IN CHINA, ISSUED BY COMPETENT AUTHORITIESINSURANCE POLICY /CERTIFICATE COVERING ALL RISKS AND WAR RISKS(15) OF PICC UP TO FINAL DESTINATION

32、 AT HELSINKI, FOR AT LEAST 120PCT (16)OF FULL INVOICE VALUE.Presentation period:10 DAYS(17) AFTER ISSUANCE DATE OF SHIPPING DOCUMENTSCharges:ALL BANK CHARGES ARE FOR BENEFICIARYS ACCOUNT. (18)Confirmation:Instructions:WITHOUT(19)UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL TRANSFER THE

33、 PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANKApplicable rules:UCP600(20)(原信用证中不含此项，此项一定要标明)四、 信用证条款Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation.信用证意指一项约定，无论其如何命名或描

34、述，该约定不可撤销并因此构成开证行对 于相符提示予以兑付的确定承诺。UCP600 Art.2Complying presentation means a presentation (of documents) that is in accordance with the terms and conditions of the credit, the applicable provisions of these rules and international standard banking practice.相符提示意指与信用证中的条款及条件、本惯例中所适用的规定及国际标准银行实务相 一致的(

35、单据)提示。A presentation including one or more original transport documents subject to articles 19, 20, 21, 22, 23, 24 or 25 must be made by or on behalf of the beneficiary not later than 21 calendar days after the date of shipment as described in these rules, but in any event not later than the expiry

36、date of the credit.提示若包含一份或多份按照本惯例第19条、20条、21条、22条、23条、24条或25 条出具的正本运输单据，则必须由受益人或其代表按照相关条款在不迟于装运日后的二十 一个日历日内提交，但无论如何不得迟于信用证的到期日。If there is no indication in the credit of the insurance coverage required, the amount of insurance coverage must be at least 110% of the CIF or CIP value of the goods.如果信用

37、证对投保金额未作规定，投保金额须至少为货物的CIF或CIP价格的110%。At least one original of each document stipulated in the credit must be presented.信用证中规定的各种单据必须至少提供一份正本。UCP600 Art.2Honour means:to pay at sight if the credit is available by sight payment.to incur a deferred payment undertaking and pay at maturity if the credit

38、is available by deferred payment.to accept a bill of exchange (“draft”)drawn by the beneficiary and pay at maturity if the credit is available by acceptance.兑付(承付)意指：对于即期付款信用证即期付款。对于延期付款信用证发出延期付款承诺并到期付款。对于承兑信用证承兑由受益人出具的汇票并到期付款。UCP600 Art.2Negotiation means the purchase by the nominated bank of draft

39、s (drawn on a bank other than the nominated bank) and/or documents under a complying presentation, by advancing or agreeing to advance funds to the beneficiary on or before the banking day on which reimbursement is due to the nominated bank.议付意指被指定银行在其应获得偿付的银行日或在此之前，通过向受益人预付或者同 意向受益人预付款项的方式对相符提示项下的汇

40、票(汇票付款人为被指定银行以外的银行) 及/或单据做出的购买行为。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 a fixed or determinable future time, a sum certain in money, to or to the order of a specified

41、 person, or to bearer.(the UK Bills of Exchange Act of 1882 )汇票是一人给另一人的书面无条件命令，由给出命令的人签发，要求接受命令的 人即期、定期或在可确定的将来时间支付确定的货币金额给一个指明的人，或指明人的指 定人，或来人。a.Collection should not contain bills of exchange payable at a future date with instruction that commercial documents are to be delivered against payment.托收

42、不应含有远期汇票而又同时规定商业单据要在付款时才交付。五、结算方式流程（中英文均可） 信用证applicant（申请人/进口商） beneficiary （受益人/出口商）issuing bank （开证行/进口地银行）advising bank （通知行）（检验真伪，无审证责任）nominated bank/claiming bank （被指定银行/索偿行）paying bank （付款行）accepting bank （承兑行）negotiating bank（议付行）reimbursing bank （偿付行）（无审单责任） confirming bank （保兑行）Step 1 （签订

43、合同）Step 2 （申请开证）Step 3 （开立信用证）Step 4 （通知信用证）Step 5 （审证发货）Step 6 （签发提单）Step 7 （提交单据）Step 8 （审单兑付）Step9 （寄单索汇）Step 10 （审单偿付）Step 11 （单到通知）Step 12 （付款赎单）Step 13（交付单据）Step 14 （提示提单）Step 15 （交付货物）汇款remitter （汇款人/进口商）remitting bank （汇出行）paying bank （汇入行/解付行）payee （beneficiary）（收款人/出口商）信汇流程1、汇款人提交汇款申请、款项、支

44、付佣金2、汇出行向汇款人提供回执3、汇出行通过信汇方式向汇入行发出支付命令或通知，指示汇入行向收款人支付款项4、接到支付命令并核对、认证，通知收款人5、收款人提供收据6、支付7、汇入行发送借记报单、收据给汇出行托收principal （委托人/出票人/出口商）drawee（付款人/受票人/进口商）remitting bank （托收行）collecting bank （代收行）presenting bank （提示行）case-of-need （需要时代理）1、签订销售合同2、出口商发货，获取运输单据，向进口商签发汇票3、出口商将单据和汇票交给托收行进行托收4、托收行将单据、汇票以及托收指示发

45、给代收行5、代收行或提示行通知进口商6、进口商支付或承兑7、代收行将单据交给进口商8、代收行向托收行支付款项9、托收行贷记出口商账户保函the principal （applicant） and the beneficiary sign a underlying contract specifying a L/G to be issued.（签订合同）the principal applies for issuing a direct L/G or a counter L/G（申请保函或反担保函）the principal* bank issues a direct L/G or a coun

46、ter L/G （开立直接保函或反担保函）the beneficiarys bank advises the direct L/G or issues a L/G against the counter L/G to the beneficiary （通知或开立保函）the beneficiary claims payment by presenting a written demand together with required docs to the beneficiarys bank （交单索付）the beneficiarys bank transmits the docs to the principals bank for payment or effects payment to the beneficiary and claims reimbursement from the principals bank （寄单索付或付款后索偿）the principals bank effects payment to the beneficiary through the beneficiary bank or reimburses to the beneficiary s bank （