chapter 1 2014年结算与单证1本系

湖北理工学院经济与管理学院

InternationalSettlementandDocuments

主讲人：张华

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E-MAIL：zhang-h1998@

ChapteroneIntroductiontoInternationalSettlementsandDocumentsInternationalSettlements1

InternationalTradeDocuments

2ClassificationofInternationalTradeDocuments

3

InternationalTradeDocuments&Practice

4objectives问题如何做一笔国际贸易？货物贸易有哪些具体步骤？你认为国际贸易与国内贸易的区别？extensivequestion引申的问题国际结算与单证的关系合同与单证的关系本课程的体系本课程与本学科的关系本课程的特点及学习方法国际结算的概念指为清偿国际间的债权债务关系而发生在不同国家之间的货币收付活动。分为贸易结算和非贸易结算。国际贸易结算是指有形贸易活动(即由商品的进出口)引起的货币收付活动，是国际结算的主要内容。其项目单一，但在国际收支中占有特殊地位，并具有结算方式的多样性。非贸易结算是指由有形贸易以外的活动(包括国际资本流动、国际资金借贷、技术转让、劳务输出、侨民汇款、捐赠、利润与利息收支、国际旅游、运输、保险、银行业等活动)引起的货币收付活动。它的项目繁多，但结算方式简单，只涉及部分结算方式的内容。国际结算的整体框架

1.一个基础---合同。2.两个主题---速度、风险。3.三项内容---票据、结算方式、单据（包含融资）4.多项约束---国际惯例、公约、法规、原则e.g.2013年进出口总额4.16万亿美元其中，出口总额2.21万亿美元

活期年利率0.35%计算：提前一天结汇，纯利润是？融资--国际结算融资是指进出口商如何利用票据及(或)单据，结合结算方式进行特定方式的融资(或融物)。例如票据贴现、信托收据、进出口押汇、保理、出口信用保险项下融资等。Financing

主要内容1.基本结算方式：汇付、托收与信用证2.结算工具：汇票、支票与本票3.商业单据:商业发票、运输单据、保险单据、公务证书及其他单据4.国际结算附属方式：国际保理服务包买票据业务银行保函MeansofInternationalSettlement结算方式单证DocumentsCreditInstruments票据课程内容contract合同documents单证国际惯例、法律法规课程内容国际贸易融资风速险度防范CommercialInvoiceWeightList／MemoPackingDocumentsInsurancePolicy／Certificate)TransportDocuments汇票BillOfExchange／Draft)本票PromissoryNote支票ChequeCheckRemittance

Collection

LetterofCredit

ContentofInternationalSettlementsInternationalFactoringForfeitingLetterofGuaranteeBidBondStandbyLetterofCredit

CreditInstrumentsMeansofInternationalSettlement

Documents

SubsidiaryMeansofInternationalSettlement

RightandDutyofSellerBuyerSeller

CargoLoansRightandDutyofBuyerThebuyerandseller参与国际贸易的相关部门

FinancialDocumentsCommercialDocuments

OfficialDocumentsPublicDocuments

OtherCertificatesCommercialInvoiceWeightList／MemoPackingDocumentsInsurancePolicy／Certificate)TransportDocuments汇票BillOfExchange／Draft)本票PromissoryNote支票ChequeCheckInspectionCertificateCertificateofOriginGSPFormAConsularCertificateOfOriginBeneficiary’sCertificate)CertificateofVessel’sNationalityItineraryCertificateCaptain’sReceipt1.2kindsofInternationalTradedocuments1．根据国际商务单证的用途划分（1）FinancialDocuments金融单据BillOfExchange／Draft汇票PromissoryNote本票

Cheque／Check支票（2）CommercialDocuments商业单据是指发票、运输单证、所有权单证与国际商务业务有关的非金融单据。CommercialInvoice商业发票WeightList/

Memo重量单／磅码单PackingDocuments装箱单据kindsofInternationalTradedocuments常见的有：PackingList／PackingSlip装箱单PackingSummary包装提要PackingSpecification包装说明DetailedPackingList详细装箱单MeasurementList尺码单AssortmentList花色搭配单InsurancePolicy／Certificate保险单／保险凭证TransportDocuments运输单据等常见的有：OceanBillofLading海运提单RailWaybill铁路运单CargoReceipt承运货物收据AirWaybill航空运单ParcelPostReceipt邮包收据CombinedTransportDocument，CTD或C．T．B／L联合运输单据(3)OfficialDocumentsorPublicDocuments官方单据是指政府机关、社会团体签发的各种证件。

InspectionCertificate商检证书CertificateofOrigin产地证GeneralizedSystemofPreferenceCertificateofOriginFormA普惠制产地证,即GSPFormACustomsInvoice海关发票ConsularInvoice领事发票ConsularCertificateofOrigin领事产地证(4)OtherCertificates其他证明

Beneficiary’sCertificate受益人证明CopyofCable／Telex／Fax电抄CertificateofVessel’sNationality船籍证明ItineraryCertificate航运路线证明Captain’sReceipt船长收据FreightReceipt运费收据COLLECTIONSICCPUBLICATIONNO.5221995REVISIONINFORCEASOFJANUARY1,1996B“Documents”meansfinancialdocumentsand/orcommercialdocuments：i．“Financialdocuments”meansbillsofexchange，promissorynotes，cheques

，orothersimilarinstrumentsusedforobtainingthepaymentofmoney；ii．“Commercialdocuments”meansinvoices，transportdocuments，documentsoftitleorothersimilardocuments，oranyotherdocumentswhatsoever，notbeingfinancialdocuments．.FinancialDocumentse.g.billofexchangepromissorynotecheckCommercialDmercialinvoicetransportationdocuments1.2kindsofInternationalTradedocumentsURC522国际商会第522号出版物《托收统一规则》URC522总则与定义中第2条b款的定义，按单证的性质把单证分为:1)商业单据（CommercialDocuments)如commericialinvoice、transportiondocuments、所有权单据或其他类似的单据；2）金融单据(FinancialDocuments)如billofexchange、promissorynote、check或其他用于取得付款资金的类似凭证。1.2kindsofInternationalTradedocumentsRequirementof

MakingoutDocuments

正确correctness

完整completeness及时Promptness简明Clearness整洁conciseness1.3制单基本要求

正确：前提条件单证不正确就不能安全结汇。两方面：一是要求各种单据必须做到“三相符”，即单据与信用证相符、单据与单据相符、单据与贸易合同相符；另一方面则要求各种单据必须符合有关国际惯例和进口国的有关法令和规定。例：<智斗狮城>注意：银行企业差别1.3制单基本要求

完整单证完整的一种意义是指单证群体的完整性。种类完整：单证在通过银行议付或托收时，一般都是成套、齐全而不是单一的。

内容完整：要求每一种单据的本身内容必须完备齐全。份数完整：要求出口人所提供的各种单据的份数要如数交齐，不能短缺。E.g.Fullsetsof--制单基本要求

及时

出单的日期。合理、可行每一种单据的出单日期不能超过信用证规定的有效期限或按商业习惯的合理日期。

交单议付指向银行交单的日期不能超过信用证规定的交单有效期。（注意21天）

制单基本要求

简明要简化清楚语句流畅语法规范简洁、明了整洁

a.单证格式的设计和缮制力求标准化和规范化。b.单据内容的排列要行次整齐，字迹清晰c.尽量减少差错和涂改。制单基本要求

1.4.1DefineIncotermsTradetermsareusingashorthandexpressionorthree-letterabbreviationtoindicatetheformationoftheunitpriceanddeterminetheresponsibilities,expensesandrisksbornebytwopartiesaswellasthetimeofthepassingofthepropertyinthegoods.

Warsaw-OxfordRules,1932(CIFONLY))

RevisedAmericanForeignTradeDefinitions(6kinds)

INCOTERMS2000(11kinds)1.4Internationaltrade&practice制单依据合同信用证商品的原始资料国际惯例国内的法律法规国外客户要求国外海关要求标准化标准化进程p8单证主要标准样式常用代码1.4.1DefineIncotermsTradetermsareusingashorthandexpressionorthree-letterabbreviationtoindicatetheformationoftheunitpriceanddeterminetheresponsibilities,expensesandrisksbornebytwopartiesaswellasthetimeofthepassingofthepropertyinthegoods.

Warsaw-OxfordRules,1932(CIFONLY))

RevisedAmericanForeignTradeDefinitions(6kinds)

INCOTERMS2000(13kinds)1.4Internationaltrade&practice1.4.2UnderstandhowIncotermsassisttraders

Tosimplifycommunicationsbetweentradersaboutthesematters,theInternationalChamberofCommercehascreated:Asetofthirteenstandardpackagesoftermsandconditions,designedtosuittypicaltradingconditions.ThesearecalledIncoterms.

INCOTERMS1.4.3Identifythemainissuesgoverningchoiceofasuitable

IncotermsIncoterms:FOB,

CFR,CIF,FCA,CPT,CIPFreeonBoard

FOB（namedportofshipment，指定装运港）

例：FOBShanghai，ChinaFOBdefinedinINCOTERMS1.4.4Statethemainprovisionsofthese

FREEONBOARDmeansthatthesellerdeliverswhenthegoodspassovertheship’srailatthenamedportofshipment.Thismeansthatthebuyerhastobearallcostsandrisksoflossofordamagetothegoodsfromthatpoint.TheFOBtermrequiresthesellertoclearthegoodsforexport.Thistermcanonlybeusedforseaorinlandwater-waytransport.Ifthepartiesdonotintendtodeliverthegoodsacrosstheship’srail,theFCAtermshouldbeused.1.FreeonBoard

CFR（namedportofdestination，指定目的港）例：CFRLosAngeles，USACFRdefinedinINCOTERMSwhenthegoodspasstheship’srailintheportof

shipment.Thesellermustpaythecostsandfreightnecessarytobringthegoodstothenamedportofdestination,Buttheriskoflossofordamagetothegoods,

aswellasanyadditionalcostsduetoeventsoccurringafterthetimeofdelivery,aretransferredfromthesellertothebuyer.TheCFRtermrequiresthesellertoclearthegoodsforexport.Thistermcanonlybeusedforseaandinlandwaterwaytransport.Ifthepartiesdonotintendtodeliverthegoodsacrosstheship’srail,theCPTtermshouldbeused.2.CostandFreightCIF（namedportofdestination，指定目的港）

例：CIFLosAngeles，USACIFdefinedinINCOTERMS

COST,INSURANCE,andFREIGHTmeansthatthesellerdeliverswhenthegoodspasstheship’srailintheportofshipment.Thesellermustpaythecostsandfreightnecessarytobringthegoodstothenamedportofdestination,BUTtheriskoflossofordamagetothegoods,aswellasanyadditionalcostsduetoeventsoccurringafterthetimeofdelivery,aretransferredfromthesellertothebuyer.However,inCIFtheselleralsohastoprocuremarineinsuranceagainstthebuyer’sriskoflossofordamagetothegoodsduringthecarriage.3.Cost,Insurance,andFreightConsequently,thesellercontractsforinsuranceandpays

theinsurancepremium.ThebuyershouldnotethatundertheCIFtermthesellerisrequiredtoobtaininsuranceonlyonminimumcover.Shouldthebuyerwishtohavetheprotectionofgreatercover,hewouldeitherneedtoagreeasmuchexpresslywiththesellerortomakehisownextrainsurancearrangement.TheCIFtermrequiresthesellertoclearthegoodsforexport.Thistermcanonlybeusedforseaandinlandwaterwaytransport.Ifthepartiesdonotintendtodeliverthegoodsacrosstheship’srail,theCIPtermshouldbeused.3.Cost,Insurance,andFreight传统组衍生组FOB、CFR、CIF的衍生FreeonBoardFOB

（namedportofshipment）FreeCarriageFCA

（namedplace）CostandFreightCFR

（namedportofdestination）CarriagePaidToCPT（namedplaceofdestination）Cost,Insurance,andFreightCIF

（namedportofdestination）Carriage&InsurancePaidToCIP

（namedplaceofdestination）

货交装运港术语FOB、CFR、CIF货交承运人术语|FCA、CPT、CIP运输方式海洋、运河运输海、陆、空，多式联运运输单据已装船清洁提单各种运输单据交货地点装运港运输工具、运输站、收货点风险界限船舷第一承运人的监管装卸费用租船运输时要进一步明确包括在运费中货交装运港术语VS货交承运人术语Commodityan