国际结算期末复习资料

Functions(票据的功能)P39Asameansofpayment;Asacreditinstrument;Asatransferableinstrument;Asameansoffinance.汇票的贴现P44——持票人在票据到期前为获取现款向银行贴付一定的利息所做的票据转让。贴现的计算：贴现净值＝到期价值－贴现利息贴现利息D＝（V×t×r）/TV—到期价值t—贴现日到到期日的天数r—年贴现率T—1年的基础天数（360天计)AdraftwasissuedonJuly30th,.TheparvaluewastenthousandRMB,therateofinterestperannumwas8%.Thetenorwas3monthsaftersightandthedraweeaccepteditonAugust27th,.Theholderdiscountedthedraftattherateof10%perannumonSeptember19th,.Howmuchcantheholderreceive?P1到期价值＝（10000×8％×120）/360＋10000＝10266.67元贴现利息＝（10266.67×10％×69）/360＝196.78元贴现净值＝10266.67－196.78＝10069.89元DefinitionofBillofExchangeP40Abillofexchangeisdefinedofficiallyasanunconditionalorderinwriting,addressedbyonepersontoanother,signedbythefirstperson,requiringthesecondpersontowhomitisaddressedtopayondemand,oratafixedordeterminablefuturetime,acertainamountofmoney,to,ortotheorderof,aspecifiedpersonortothebearer.汇票是由一种人(drawer)向另一种人(drawee)签发的无条件的书面命令规定受票人见票时或在未来某一规定的或可以确定的时间(tenor)将一定金额的款项支付给某一特定的人或其指定人，或持票人(payee)。PromissoryNote:Apromissorynoteisanunconditionalpromiseinwritingmadebyoneperson(themaker)toanother(thepayeeortheholder),signedbythemakerengagingtopayondemand,oratafixedordeterminablefuturetime,asumcertaininmoneytoortotheorderofaspecifiedpersonortobearer.P48本票是一种人向另一种人签发的，保证于见票时或定期或在可以确定的未来时间，对某人或其指定人或持票来人无条件支付一定金额的书面付款承诺.Check:Acheckisanunconditionalorderinwritingaddressedbythecustomertoabanksignedbythatcustomerauthorizingthebanktopayondemandaspecifiedsumofmoneytoortotheorderofanamedpersonortobearer.P50支票(ChequeorCheck)是银行存款户根据协议向银行签发的即期无条件支付命令Remittance（顺汇、汇付）:theforwarddirectionofpaymentinstrumentsandtheflowdirectionoffundsarethesame.顺汇，又称汇付，是指债务人积极将款项交给本国银行，委托银行通过某种结算工具的使用将汇款付给国外债权人或者收款人。结算工具的流向和资金的流向相似，因此称为顺汇。Reverseremittance（逆汇）:thetwoaspectsaredifferent.Thecreditorissuesadraft,entrustinghisbanktoclaimpaymentfromhisoverseasdebtor.逆汇是指债权人通过出具票据委托本国银行向国外债务人收取汇票金额的结算方式，因结算工具的流向和资金的流向相反。RemittanceConception:Remittancereferstothetransferoffundsfromonepartytoanotheramongdifferentcountriesthroughbanks.Attherequestofitscustomer,abanktransfersacertainsumofmoneytoitsoverseasbranchesorcorrespondentbanksandinstructsthemtopayanamedpersonorcorporationdomiciledinthatcountry.P64汇款，也称汇付。它是指银行或其他金融机构（汇出行）应汇款人（付款人）的规定，通过一定的方式将一定的金额交给其国外的代理机构（汇入行），并由汇入行将款项解付给收款人的一种结算方式。RemittancePartiesP64-65汇款人（Remitter）;汇出行（RemittingBank）;汇入行（PayingBank）;收款人（PayeeorBeneficiary）Typesandtheprocedure:TelegraphicTransfer,T/T(电汇汇款);MailTransfer,M/T(信汇汇款)RemittancebyBanker’sDemandDraft,D/D（票汇汇款）nostroaccount往帐P31AbankaccountconductedbyaBritishbankwithaforeignbank,usuallyintheforeigncurrency.vostroaccount来帐AbankaccountheldbyaforeignbankwithaBritishbank,usuallyinsterling.TelegraphicTransfer,T/TCharacteristics:P68Itisakindofremittance(顺汇).Itisthefastesttypebutthechargesarealsohigher.Inbankremittance,theT/Tisinpreferencetoothers.Itisdealtonthesamedayandthebankcan¡tusethefundsunderway.Itissafeandcreditable.documentsagainstpayment,D/P付款交单P88-89documentsagainstacceptance,D/A承兑交单Collectionisanarrangementwherebythegoodsareshippedandarelevantbillofexchangeisdrawnbytheselleronthebuyer,and/orshippingdocumentsareforwardedtotheseller’sbankwithclearinstructionsforcollectionthroughoneofitscorrespondentbanklocatedinthedomicileofthebuyer.P85定义：——托收，简言之，就是委托收款出口商开立金融票据或商业单据，委托托收行通过联行或代理行向债务人收取货款的结算方式。即：债权人（出口人）出具债权凭证（汇票等）委托银行向债务人（进口人）收取货款。partiestotheoperationofcollections:P86-87Principal(seller/exporter/drawer/Consignor)Remitting(principal’s/seller’s/exporter’s)BankCollectingBankDrawee(buyer/importer)PresentingBank(提醒行)Representativeincaseofneed(需要时的代理)PleasedrawademanddrafttomakeremittancebyD/DDraftNo.0613Amount:HKD32,150.00Placeanddateofdraft:Tianjin,8May,Payingbank:BankofChina,HongKongPayee:theorderofUnitedTradingCompany,HongKongPayagainstthisdrafttothedebitofouraccount.Remittingbank:BankofChina,TianjinRemitter:ChinaNationalLightIndustrialProductsImp.&Exp.Corp.,TianjinBranch,TianjinBANKOFCHINANO.0613AMOUNTHKD32,150.00Thisdraftisvalidforone8May,,TianjinyearfromdateofissueTo:BankofChina,HongKongPaytotheorderofUnitedTradingCompany,HongKongTHESUMOFHongKongdollarsthirtytwothousandonehundredandfiftyonlyPAYAGAINSTTHISDRAFTTOTHEDEBITForBANKOFCHINA,TIANJINOFOURACCOUNTsignaturePleasewrite“coverinstruction”foreachremittanceinthefollowingblanks.1）ThepayingbankhasmaintainedaUSDaccountwiththeremittingbank.SupposeanoutwardremittanceinUSDismade,howdoyouwrite“coverinstruction”forthisremittance?2）TheremittingbankhasmaintainedaGBPaccountwiththepayingbank.SupposeanoutwardremittanceinGBPismade,howdoyouwrite“coverinstruction”forthisremittance?ANSWER:(1)Incover,wehavecreditedyouraccountwithus;(2)Incover,pleasedebitouraccountwithyou.Answerthefollowingquestions:Commercialinvoiceisakindoftitledocuments.(YorN)Commercialinvoiceneedn’tbesigned.(YorN)Theissuerofthecommercialinvoiceusuallyistheandtheconsigneeoftheinvoiceisthe.documentarycollection跟单托收:documentarycollectionmeanscollectionof(1)

financialdocumentsaccompaniedbycommercialdocuments,or(2)

commercialdocumentsnotaccompaniedbyfinancialdocuments.P87按金融单据与否随附金融单据分为两种，一种是金融票据随商业单据的托收；另一种是商业单据不附金融单据的托收。Debit:借记（账户）从账户里扣钱；Credit:贷记（账户）把钱存到此账户。L/Cfinanceincludes(Financetotheexperter)and(Financetotheimporter).Characteristicsofcollection:P93Itisbasedoncommercialcredit.Thecapitalburdenisnotbalance.Itissaferthantheremittance.Itcanaffordfinancingtothesellerorbuyer.Theprocedureissimple,fastandthechargesarenothigh.托收的特点1、托收建立在商业信用基础之上;2、买卖双方利益不均衡(风险、资金承担两方面分析)3、和汇款方式相比，托收有较强的安全性;4、一定的融资作用;5、结算手续较为简朴、迅速，费用较低。Aletterofcreditisawrittenundertakingbyabank(issuingbank)giventotheseller(beneficiary)attherequest,andontheinstruction,ofthebuyer(applicant)topayatsightoratadeterminablefuturedateuptoastatedsumofmoney,withinaprescribedtimelimitandagainststipulateddocumentswhichcompliedwiththetermsandconditionsofthecredit.P109简而言之，信用证是银行开立的一种有条件的承诺付款的书面文献。ADocumentaryCreditisaconditionalbankwrittenundertakingofpayment.Partiesinvolvesinadocumentarycredit:P111Applicant(Buyer/importer)开证申请人IssuingBank(OpeningBank)开证行Advisingbank(notifyingbank)告知行或转递行Beneficiary(Exporter/Seller)受益人NegotiationBank议付行Confirmingbank保兑行ReimbursingBank偿付行PayingBank付款行Commercialinvoice:Thecommercialinvoiceisthekeyaccountingdocumentdescribingthecommercialtransactionbetweenthebuyerandtheseller.Itisadocumentgivingdetailsofgoods,service,price,quantity,settlementtermsandshipment.商业发票是记帐单据，也是卖方凭以向买方提供货品及/或服务价款的价目清单。P202Characteristicsofletterofcredit:P109Itisakindofbanker’scredit.Theissuingbankundertakesprimaryliabilitiesforpayment；Theobligationofpaymentbornbythebankislimitedandconditional.Aletterofcreditisself-sufficientdocumentsandisindependentofthesalescontract；Letterofcreditisapuredocumentarybusiness,thatis,banksdealwithdocumentsandnotwithgoods,servicesorotherperformancestowhichthedocumentsrelate。信用证的特点:信用证是由开证行承担第一性付款责任的书面文献；开证银行履行付款责任是有程度和条件的；就其性质而言，信用证是独立于其所基于的销售协议或其他协议以外的交易；在信用证业务中，各有关当事人处理的是单据，而不是与单据有关的货品、服务及/或其他行为。Thepartiesinvolvedininternationaltrade:P2Thebuyerwhopurchasesthegoods.Thesellerwhoprovidesthegoods.Bankthatfacilitatethepaymentofthetransaction.Functionsofbillofladingarelistedbelow:P209Itisareceiptforgoodsfromtheshippingcompanytotheexporter.(signedbytheshippingcompanyandgiventotheshippers).Itisadocumentoftitle.(Itcanbefreelyboughtandsoldjustlikecommodity.Incasethebuyerdishonorspayment,thesellermaysellittootheralternativebuyers.)Itisalsoevidenceofcontractforcarriagebetweentheexporterandthecarrier(shippingcompanyandshippers).Asaquasinegotiabledocument.(Itcanbeusedforthebuyertotakedeliveryattheportofdestination.)CleanB/LanddirtyB/LP211-212AcleanB/Lindicatesthatthegoodshasbeenreceivedinapparentgoodconditionanditdoesn’tbearsuchnotationsas“Shipper’sloadandcount”(货主装箱、点数).AnuncleanB/LordirtyB/Lcarriessuchunfavorableremarksas“unclean”,“foul”,“…packagesindamagedcondition”,“ironstraplooseormissing”,“therearesomebreakageinpacking”etc.Itisusuallyunacceptabletothebuyerandbanks.按提单有无不良批注，可分为清洁提单和不清洁提单。清洁提单是指货品的外表状况良好，承运人未加有关货损或包装不良之类批语的提单。不清洁提单是指承运人加注了托运货品外表状况不良或存在缺陷等批语的提单，此种提单买方一般都不接受，银行也拒绝接受。Factoringisthepurchaseofclaims,arisingfromsalesofgoods,byaspecializedcompanyknownasfactoringcompanyorfactor.P239保理，全称为保付代理，是指在买卖双方采用赊销或D/A结算时，国际保理商向出口商提供的进口商信用额度及担保、资金融通、销售帐户管理和追收账款等一系列综合化服务。合用于非信用证中的结算服务.Functionorcontentsoffactoring:P240-241Salesledgeradministration销售分户账Collectionfromdebits债款回收Creditcontrol信用销售控制Fullprotectionagainstbaddebits坏账担保Tradefinance贸易融资Cleanbill光票:Itisabillwithoutshippingdocumentsattachedthereto.P48Forfe