國際結(jié)算資料

1、functions (票據(jù)的功能)p39as a means of payment;as a credit instrument;as a transferable instrument;as a means of finance.匯票的貼現(xiàn)p44持票人在票據(jù)到期前為獲取現(xiàn)款向銀行貼付一定的利息所做的票據(jù)轉(zhuǎn)讓。貼現(xiàn)的計(jì)算：貼現(xiàn)凈值到期價(jià)值貼現(xiàn)利息 貼現(xiàn)利息d（vtr）/tv到期價(jià)值 t貼現(xiàn)日到到期日的天數(shù)r年貼現(xiàn)率 t1年的基礎(chǔ)天數(shù)（360天計(jì)) a draft was issued on july 30th,2008. the par value was ten thousand rmb,

2、the rate of interest per annum was 8%. the tenor was 3 months after sight and the drawee accepted it on august 27th, 2008. the holder discounted the draft at the rate of 10% per annum on september 19th, 2008. how much can the holder receive? p1到期價(jià)值（100008120）/3601000010266.67元貼現(xiàn)利息（10266.671069）/3601

3、96.78元貼現(xiàn)凈值10266.67196.7810069.89元definition of bill of exchange p40 a bill of exchange is defined officially as an unconditional order in writing , addressed by one person to another, signed by the first person, requiring the second person to whom it is addressed to pay on demand, or at a fixed or d

4、eterminable future time, a certain amount of money, to, or to the order of, a specified person or to the bearer. 匯票是由一個(gè)人 (drawer)向另一個(gè)人(drawee)簽發(fā)的無條件的書面命令 要求受票人見票時(shí)或在未來某一規(guī)定的或可以確定的時(shí)間 (tenor) 將一定金額的款項(xiàng)支付給某一特定的人或其指定人，或持票人 (payee)。 promissory note: a promissory note is an unconditional promise in writing m

5、ade by one person (the maker) to another (the payee or the holder), 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 specified person or to bearer. p48 本票是一個(gè)人向另一個(gè)人簽發(fā)的，保證于見票時(shí)或定期或在可以確定的將來時(shí)間，對某人或其指定人或持票來人無條件支付一定金額的書

6、面付款承諾. check :a check 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 specified sum of money to or to the order of a named person or to bearer. p50 支票(cheque or check)是銀行存款戶根據(jù)協(xié)議向銀行簽發(fā)的即期無條件支付命令 remittance（順匯、匯付）:

7、the forward direction of payment instruments and the flow direction of funds are the same. 順匯，又稱匯付，是指債務(wù)人主動將款項(xiàng)交給本國銀行，委托銀行通過某種結(jié)算工具的使用將匯款付給國外債權(quán)人或者收款人。結(jié)算工具的流向和資金的流向相同，因此稱為順匯。 reverse remittance（逆匯）:the two aspects are different. the creditor issues a draft, entrusting his bank to claim payment from his

8、overseas debtor. 逆匯是指債權(quán)人通過出具票據(jù)委托本國銀行向國外債務(wù)人收取匯票金額的結(jié)算方式，因結(jié)算工具的流向和資金的流向相反。 remittance conception :remittance refers to the transfer of funds from one party to another among different countries through banks. at the request of its customer, a bank transfers a certain sum of money to its overseas branche

9、s or correspondent banks and instructs them to pay a named person or corporation domiciled in that country. p64 匯款，也稱匯付。它是指銀行或其他金融機(jī)構(gòu)（匯出行）應(yīng)匯款人（付款人）的要求，通過一定的方式將一定的金額交給其國外的代理機(jī)構(gòu)（匯入行），并由匯入行將款項(xiàng)解付給收款人的一種結(jié)算方式。remittance parties p64-65匯款人（remitter）;匯出行（remitting bank）;匯入行（paying bank）;收款人（payee or beneficiar

10、y）types and the procedure:telegraphic transfer, t/t (電匯匯款) ; mail transfer, m/t (信匯匯款)remittance by bankers demand draft, d/d （票匯匯款）nostro account往帳 p31 a bank account conducted by a british bank with a foreign bank, usually in the foreign currency.vostro account來帳 a bank account held by a foreign b

11、ank with a british bank, usually in sterling.telegraphic transfer, t/t characteristics: p68 it is a kind of remittance(順匯). it is the fastest type but the charges are also higher. in bank remittance, the t/t is in preference to others. it is dealt on the same day and the bank can t use the funds und

12、er way. it is safe and creditable.u documents against payment, d/p付款交單p88-89u documents against acceptance, d/a承兌交單collection is an arrangement whereby the goods are shipped and a relevant bill of exchange is drawn by the seller on the buyer, and/or shipping documents are forwarded to the sellers ba

13、nk with clear instructions for collection through one of its correspondent bank located in the domicile of the buyer. p85定義： 托收，簡言之，就是委托收款 出口商開立金融票據(jù)或商業(yè)單據(jù)，委托托收行通過聯(lián)行或代理行向債務(wù)人收取貨款的結(jié)算方式。即：債權(quán)人（出口人）出具債權(quán)憑證（匯票等）委托銀行向債務(wù)人（進(jìn)口人）收取貨款。 parties to the operation of collections: p86-87principal(seller/exporter/drawer

14、/ consignor)remitting(principals/sellers/exporters) bank collecting bank drawee(buyer/importer)presenting bank (提示行)representative in case of need(需要時(shí)的代理)please draw a demand draft to make remittance by d/ddraft no. 20060613amount: hkd32,150.00place and date of draft: tianjin, 8may, 2009paying bank:

15、 bank of china, hongkongpayee: the order of united trading company, hongkongpay against this draft to the debit of our account.remitting bank: bank of china, tianjinremitter: china national light industrial products imp. & exp. corp., tianjin branch, tianjinbank of china no. 20060613 amount hkd32,15

16、0.00 this draft is valid for one 8may, 2009 ,tianjin year from date of issueto: bank of china, hongkong pay to the order of united trading company, hongkong the sum of hongkong dollars thirty two thousand one hundred and fifty only pay against this draft to the debit for bank of china,tianjinof our

17、account signatureplease write “cover instruction” for each remittance in the following blanks.1）the paying bank has maintained a usd account with the remitting bank. suppose an outward remittance in usd is made, how do you write “cover instruction” for this remittance?2）the remitting bank has mainta

18、ined a gbp account with the paying bank. suppose an outward remittance in gbp is made, how do you write “cover instruction” for this remittance?answer:(1)in cover, we have credited your account with us;(2)in cover, please debit our account with you.u answer the following questions:u commercial invoi

19、ce is a kind of title documents. (y or n)u commercial invoice neednt be signed. (y or n)u the issuer of the commercial invoice usually is the and the consignee of the invoice is the . documentary collection跟單托收:documentary collection means collection of(1) financial documents accompanied by commerci

20、al documents, or (2) commercial documents not accompanied by financial documents. p87 按金融單據(jù)是否隨附金融單據(jù)分為兩種，一種是金融票據(jù)隨商業(yè)單據(jù)的托收；另一種是商業(yè)單據(jù)不附金融單據(jù)的托收。debit:借記（賬戶）從賬戶里扣錢；credit:貸記（賬戶）把錢存到此賬戶。l/c finance includes (finance to the experter) and (finance to the importer ).characteristics of collection: p93it is base

21、d on commercial credit.the capital burden is not balance.it is safer than the remittance.it can afford financing to the seller or buyer.the procedure is simple, fast and the charges are not high.托收的特點(diǎn)1、托收建立在商業(yè)信用基礎(chǔ)之上; 2、買賣雙方利益不均衡(風(fēng)險(xiǎn)、資金負(fù)擔(dān)兩方面分析)3、和匯款方式相比，托收有較強(qiáng)的安全性 ; 4、一定的融資作用 ; 5、結(jié)算手續(xù)較為簡單、迅速，費(fèi)用較低。 a le

22、tter of credit is a written undertaking by a bank(issuing bank)given to the 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

23、which complied with the terms and conditions of the credit. p109 簡而言之，信用證是銀行開立的一種有條件的承諾付款的書面文件。 a documentary credit is a conditional bank written undertaking of payment.parties involves in a documentary credit: p111applicant (buyer/importer)開證申請人 issuing bank (opening bank)開證行advising bank (notifyi

24、ng bank)通知行或轉(zhuǎn)遞行 beneficiary (exporter/seller)受益人negotiation bank議付行 confirming bank 保兌行 reimbursing bank償付行 paying bank付款行 commercial invoice: the commercial invoice is the key accounting document describing the commercial transaction between the buyer and the seller. it is a document giving details

25、 of goods, service, price, quantity, settlement terms and shipment. 商業(yè)發(fā)票是記帳單據(jù)，也是賣方憑以向買方提供貨物及/或服務(wù)價(jià)款的價(jià)目清單。 p202characteristics of letter of credit: p109 it is a kind of bankers credit. the issuing bank undertakes primary liabilities for payment； the obligation of payment born by the bank is limited an

26、d conditional. a letter of credit is self-sufficient documents and is independent of the sales contract； letter of credit is a pure documentary business, that is, banks deal with documents and not with goods, services or other performances to which the documents relate。信用證的特點(diǎn):信用證是由開證行承擔(dān)第一性付款責(zé)任的書面文件；

27、開證銀行履行付款責(zé)任是有限度和條件的；就其性質(zhì)而言，信用證是獨(dú)立于其所基于的銷售合同或其他合同以外的交易；在信用證業(yè)務(wù)中，各有關(guān)當(dāng)事人處理的是單據(jù)，而不是與單據(jù)有關(guān)的貨物、服務(wù)及/或其他行為。the partiesinvolved in international trade: p2(1) the buyer who purchases the goods .(2) the seller who provides the goods .(3) bank that facilitate the payment of the transaction .functions of bill of la

28、ding are listed below: p209 it is a receipt for goods from the shipping company to the exporter.(signed by the shipping company and given to the shippers). it is a document of title. (it can be freely bought and sold just like commodity. in case the buyer dishonors payment, the seller may sell it to

29、 other alternative buyers. ) it is also evidence of contract for carriage between the exporter and the carrier (shipping company and shippers). as a quasi negotiable document. (it can be used for the buyer to take delivery at the port of destination.) clean b/l and dirty b/l p211-212 a clean b/l ind

30、icates that the goods has been received in apparent good condition and it doesnt bear such notations as “shippers load and count” (貨主裝箱、點(diǎn)數(shù)). an unclean b/l or dirty b/l carries such unfavorable remarks as “unclean”, “foul”, “packages in damaged condition”, “iron strap loose or missing”, “there are s

31、ome breakage in packing” etc. it is usually unacceptable to the buyer and banks.按提單有無不良批注，可分為清潔提單和不清潔提單。清潔提單是指貨物的外表狀況良好，承運(yùn)人未加有關(guān)貨損或包裝不良之類批語的提單。不清潔提單是指承運(yùn)人加注了托運(yùn)貨物外表狀況不良或存在缺陷等批語的提單，此種提單買方通常都不接受，銀行也拒絕接受。 factoring is the purchase of claims, arising from sales of goods, by a specialized company known as f

32、actoring company or factor. p239保理，全稱為保付代理，是指在買賣雙方采用賒銷或d/a結(jié)算時(shí)，國際保理商向出口商提供的進(jìn)口商信用額度及擔(dān)保、資金融通、銷售帳戶管理和追收賬款等一系列綜合化服務(wù)。適用于非信用證中的結(jié)算服務(wù).function or contents of factoring:p240-241sales ledger administration銷售分戶賬 collection from debits債款回收credit control信用銷售控制 full protection against bad debits壞賬擔(dān)保trade finance貿(mào)易融資 clean bill光票:it is a bill without shipping documents attached thereto. p48 forfeiting is the business of discounting med