國際結(jié)算課件(無背景)[2]

1、國際結(jié)算河北師范大學(xué)商學(xué)院楊同明第一章 導(dǎo)論第一節(jié) 國際結(jié)算概述第二節(jié) 國際結(jié)算的產(chǎn)生和發(fā)展第三節(jié) 國際結(jié)算資金支付的基礎(chǔ)第一節(jié) 國際結(jié)算概述一、國際結(jié)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、國際結(jié)算的分類 International settlement includs: 1.International trade settlement. 2.International non-trade settlement.第二節(jié) 國際結(jié)算的產(chǎn)生和發(fā)展一、國際結(jié)算的演化特點1.現(xiàn)金結(jié)算到非現(xiàn)金結(jié)算2.從買賣直接結(jié)算到通過銀行結(jié)算3.貨物單據(jù)化、履約證書化，便利銀行辦理國際結(jié)算4.無紙貿(mào)易背景下的國際結(jié)算電子化已經(jīng)起步1.現(xiàn)金結(jié)算到非現(xiàn)金結(jié)算（現(xiàn)金結(jié)算示意圖）

3、買方甲賣方乙賣方丁買方丙 紐約倫敦1.商品2.現(xiàn)金3.商品4.現(xiàn)金1.現(xiàn)金結(jié)算到非現(xiàn)金結(jié)算（非現(xiàn)金結(jié)算示意圖）買方甲賣方乙賣方丁買方丙紐約倫敦1.商品1.商品2匯票3付款4.匯票5提示匯票6付款國際結(jié)算電子化： BOLERO網(wǎng)建立并運作 BOLERO（Bill of Lading Electronic Registry Organization，即“電子提單登記組織”） 由歐共體發(fā)起創(chuàng)立，由TTCLUB（THROUGHTRANSPORTCLUB，一家總部設(shè)在倫敦的運輸業(yè)共同保險機(jī)構(gòu)）與SWIFT于1998年4月合資成立。第二節(jié) 國際結(jié)算的產(chǎn)生和發(fā)展二、結(jié)算方式的發(fā)展1.售定貿(mào)易方式的結(jié)算2.易

4、貨貿(mào)易方式的結(jié)算3.“三來一補”貿(mào)易方式的結(jié)算4.出口信貸扶植的資本貨物交易的結(jié)算5.大型成套設(shè)備交易的結(jié)算6.投標(biāo)貿(mào)易方式的結(jié)算7.保付代理業(yè)務(wù)的結(jié)算最簡單和最復(fù)雜的結(jié)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. 第三節(jié) 國際結(jié)算資金支付的基礎(chǔ)一、銀行間的賬戶設(shè)置（一）銀行間

7、賬戶設(shè)置的方式（二）銀行間資金劃轉(zhuǎn)的類型二、銀行資金清算系統(tǒng)（一）銀行資金清算系統(tǒng)概述（二）全額結(jié)算（三）凈額結(jié)算（四）主要國家的支付清算體系第二章 國際結(jié)算中的票據(jù)第一節(jié)、票據(jù)概述第二節(jié)、匯票第三節(jié)、本票與支票第四節(jié)、票據(jù)功能第五節(jié)、我國票據(jù)法的公布與實施第一節(jié)、票據(jù)概述一、票據(jù)流通的形式二、票據(jù)的特性三、票據(jù)的法律系統(tǒng)一、票據(jù)流通的形式（廣義票據(jù)的轉(zhuǎn)讓流通）（一）過戶轉(zhuǎn)讓（Assignment)或通知轉(zhuǎn)讓 （二）交付轉(zhuǎn)讓（Transfer)（三）流通轉(zhuǎn)讓（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、票據(jù)的特性（一）流通性 (Negotiability)（二）無因性 (Non-causative Nature)（三）要式性 (Requisite in Form)（四）提示性 (Presentment)（五）返還性 (Returnability)三、票據(jù)的法律系統(tǒng)英國票據(jù)法（Bills of Exchange Act）美國統(tǒng)一流通票據(jù)法（Uniform Negotiable Instruments Law） 統(tǒng)一商法典（Uniform Ccmmercial Code） （British and USA legal system）日內(nèi)瓦統(tǒng)一匯票本票法公約（Unifor

10、m Law for Bills of Exchange and Promissory Notes signed at Geneva,1930）日內(nèi)瓦統(tǒng)一支票法公約（Uniform Law for Cheques signed at Geneva,1931）（日內(nèi)瓦統(tǒng)一票據(jù)法）（Continental legal system）聯(lián)合國國際貿(mào)易法委員會國際匯票與國際本票公約草案 國際支票公約草案第二節(jié)、匯票一、匯票的定義二、匯票的必要項目三、匯票的其他記載項目四、匯票的當(dāng)事人及其權(quán)利責(zé)任五、票據(jù)行為六、票據(jù)的貼現(xiàn)七、票據(jù)的種類一、匯票的定義 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、匯票的必要項目 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匯票的必要項目： （一）匯票上寫明“匯票”字樣 Exchange for GBP 1250.00 Draft for USD18320.00 (二）無條

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) 匯票的必要項目（三）出票地點

15、和日期 出票地點：1.應(yīng)與出票人地址相同； 2.票據(jù)效力適用“行為地法律原則”。 出票日期的作用：1.決定匯票提示期限是否超過； 2.決定到期日； 3.決定出票人的行為能力。（四）付款時間（Time of Payment)或付款期限(Tenor) 1.即期付款匯票Bills Payable (at sight)/(on demand)/(on presentation) 2.定期付款匯票或遠(yuǎn)期匯票(Time/Usance/Term Bill) A.見票后若干天/月付款匯票（Bills payable at XX days/XX months after sight) B.出票后若干天/月付款匯

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

17、(shipment)/(presentation of documents) or other specified date.匯票的必要項目（五）一定金額的貨幣 1.帶有利息：(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.支付等值的其他貨幣 (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) 匯票的必要項目（六）付款人(Drawee)

21、名稱和付款地點 A bill drawn on A and B is permissible. A bill drawn on A or B is not permissible.（七）收款人(Payee)名稱 匯票抬頭有三種寫法： 1.限制性抬頭。Pay to John Davids only. Pay to John Davids not transferable. 2.指示性抬頭。Pay to the order of ABC Co. Pay to ABC Co. or order. Pay to ABC Co. 3.來人抬頭。Pay to beraer Pay to ABC Co. o

22、r bearer.（八）出票人名稱和簽字 For For ABC Co. Ltd., London On behalf of John Smith Manager Per pro.三、匯票的其他記載項目(一)成套匯票(A Set of Bill) Pay this first bill of exchange (second of the same tenor and date being unpaid) to(二）需要時的受托處理人(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)付款地點(Place of Payment)(四)擔(dān)當(dāng)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)利息與利率(Interest and its Rate)(六)用其他貨幣付

24、款(Payable in other currency)三、匯票的其他記載項目(七)提示期限(Limit of time for presentment)(八)免作退票通知或放棄拒絕證書 John Smith-Notice of dishonour excused John Smith-Protest waived Notice of Dishonour Excused or Protest Waived(九)無追索權(quán)(Without Recourse) Without recourse to us For ABC Co. Ltd. London Signature四、匯票的當(dāng)事人及其權(quán)利責(zé)任

25、(一)匯票當(dāng)事人 進(jìn)入流通領(lǐng)域前的基本當(dāng)事人：1.Drawer 2.Drawee 3.Payee 進(jìn)入流通領(lǐng)域后的當(dāng)事人：4.Indorser 5.Indorsee 6. Acceptor for Honour 7.Guarantor 8.Holder 9.Holder for Value 10.Holder in Due Course(二)當(dāng)事人的權(quán)責(zé) 1.從人稱代詞觀點看：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.從交付和提示匯票的觀點看 3.匯票債務(wù)人承擔(dān)匯票付款責(zé)任次序 4.匯票持票人享有的權(quán)利五、票據(jù)行為(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 順序當(dāng)事人名稱第一第二第三第四被背書人BCDE最后被背書人是持票人背書人A（payee)BCD五、票據(jù)行為(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、票據(jù)行為(三) Presentment / Presentation 1.遠(yuǎn)期匯票向付款人提示要求承兌； 2.即期匯票或已承兌的遠(yuǎn)期匯票向付款人或承兌人提示要求付款。(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、票據(jù)行為(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_ -背書人- 出票人 收款人 持票人 A C D E B 付款人 F 參加承兌人/ 參加付款人 五、票據(jù)行為(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、票據(jù)的貼現(xiàn)（一）貼現(xiàn)業(yè)務(wù) 貼現(xiàn)息 = 票面金額 x x 貼現(xiàn)率 凈款 = 票面金額 貼現(xiàn)息 或者：凈款 = 票面金額 x （ 1 x 貼現(xiàn)率）例

32、：一張見票后90天付款、票面金額8000美元的匯票已被承兌，承兌日為4月1日，持票人要求承兌行于承兌當(dāng)日貼現(xiàn)，該行按貼現(xiàn)率6pa(每年)計算：貼現(xiàn)息 = 8000 x x 6 = 120 (美元) 凈款 = 8000 x (1 x 6) = 7880 (美元)（二）貼現(xiàn)市場（三）匯票的重貼現(xiàn)貼現(xiàn)天數(shù)360（或365） 貼現(xiàn)天數(shù) 360（或365） 90360 36090 360七、匯票的種類(一)按照三個當(dāng)事人居住地不同分類(二)按照付款時間不同分類(三)按照收款人的不同分類(四)按照付款人和出票人的不同分類(五)按照匯票是否跟隨單據(jù)分類(六)按照使用貨幣不同分類第三節(jié)、本票與支票一、本票、支

33、票的定義及其必要項目二、本票的主要分類三、支票的主要分類四、本票、支票與匯票的不同點一、本票、支票的定義及其必要項目（一）本票、支票的定義 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、支票的必要項目二、本票的主要分類1. Trders Notes2. Bankers Notes3. International Money Order4. Travellers Cheque5. Certificate of Deposit6. Central Bankers Notes7. Bonds8. Treasury Bills 三、支票的主要分類 1. Cheque payable to bearer ; Cheque payable to order2. Bankers Cheque ;

36、 Personal Cheque3. Crossed Cheque ; Oper Cheque4. Certified Cheque四、本票、支票與匯票的不同點第四節(jié)、票據(jù)功能一、流通手段二、支付手段與票據(jù)交換三、信用手段一、流通手段 (Means of Negotiation) （一）票據(jù)的流通作用（二）票據(jù)流通次數(shù)與結(jié)算的交易和人數(shù)成正比第一筆 交易第二筆 交易第三筆 交易第四筆 交易第五筆 交易出票人A債權(quán)人債務(wù)人受票人B債務(wù)人提示收款人C 付款債權(quán)人債務(wù)人第一被背書人D債權(quán)人債務(wù)人第 二被背書人E債權(quán)人債務(wù)人第三被背書人F債權(quán)人當(dāng)事人交易二、支付手段 (Means of Payment

37、) 與票據(jù)交換（一）委托銀行代收票款 1.當(dāng)受票人不是銀行，收款人與受票人在同一城市時，代收與付款的程序如圖： 2.當(dāng)受票人不是銀行，收款人與受票人在一個國家的兩個城市，或不同國家時，收款人將票據(jù)交同城開戶行作為托收行，請它找一家與受票人同城的代理行作為代收行，提示票據(jù)代為收款。如圖：收款人 客戶代收行受票人匯票匯票匯票匯票匯票貸記收款人帳戶后通知借記出票人帳戶后付款收款人客戶托收行代收行受票人匯票匯票匯票貸記收款人帳戶后通知貸記托收行帳戶發(fā)出貸記報單借記出票人帳戶后付款（二）貨幣國別、票據(jù)清算所地點、受票行地點必須對口一致（三）票據(jù)清算的記帳過程是先貸后借、收妥抵用（四）什么樣的票據(jù)可以交換

38、付款三、信用手段 (Means of Credit)（一）承兌促使遠(yuǎn)期匯票成為信用工具（二）票據(jù)信用工具可以融通資金第五節(jié)、我國票據(jù)法的公布與實施 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 國際支付方式（一）匯款與托收第一節(jié)、匯款方式 一、匯款的基本概念及其當(dāng)事人 匯款是一種順匯方式，是銀行(匯出行)應(yīng)匯款人(債務(wù)人)的要求，以一定的

44、方式將一定的金額，通過其國外聯(lián)行或代理行作為付款銀行(匯入行)，付給收款人(債權(quán)人)的一種結(jié)算方式。 當(dāng)事人：1.Remitter 2.Payee or Beneficiary 3. Remitting Bank 4. Paying Bank 匯款業(yè)務(wù)：1. Outward Remittance 2. Inward Remittance 二、匯款方式的種類 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：(匯出行名稱) TO：(匯人行名稱) DATE：(發(fā)電日期)TEST(密押)OUR REF NO.(匯款編號)NO ANY CHARGES

46、 FOR US(我行不負(fù)擔(dān)費用)PAY(AMT) VALUE(DATE) TO(付款金額、起息日)(BENEFICIARY)(收款人)MESSAGE(匯款附言)ORDER(匯款人)COVER(頭寸撥付) 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、匯款方式的種類 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、電匯、信匯、票匯 三種方式的比較 1. 支付工具 2. 成本費用 3. 資金安全 4. 匯款速度四、匯款頭寸調(diào)撥和退匯 1. 頭寸調(diào)撥 (1) 匯入行在匯出行開立帳戶匯出行匯入行 帳戶行 開戶行 Payment Order / In cover, we have credited your a / c with us. （2） 匯出行在匯入行開立帳戶匯入行匯出行開戶行 開戶行Payment Order / In cover, pl

50、ease debit our a / c with you. Debit Advice / your account debited.四、匯款頭寸調(diào)撥和退匯 1.頭寸調(diào)撥 （3）匯出行與匯入行在同一代理行開戶匯入行匯出行帳戶行X 開戶行 開戶行 帳戶行 T.T./ In cover, we have authorized X Bank to debit our a/c and credit your a/c with them. 寄出貸記報單，告稱頭寸 已貸記你行帳戶 拍發(fā)電傳，請X行借記匯出行帳戶，并將頭寸撥交匯入行帳戶 寄出借記報單，告稱已 借記匯出行帳戶（4）匯出行與匯入行在不同銀行開戶

51、匯入行匯 出行帳戶行X 開戶行開戶行 帳戶行 T.T./ In cover, we have instructed X Bank to remit to you. 拍發(fā)電傳，將頭寸匯交匯入行 拍發(fā)電傳，請X行借記匯出行 帳戶，將頭寸匯給匯入行四、匯款頭寸調(diào)撥和退匯2.匯款的退匯 （1）M/T、T/T （2）D/D五、國際貿(mào)易中應(yīng)用的主要匯款方式(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第二節(jié)、托收方式 一、托收方式及其當(dāng)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、當(dāng)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) 第二節(jié)、托收方式 二、托收方式的種類 (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 第二節(jié)、托收方式 三、托收指示和托收匯票 （一）Collection Instruction (Covering Letter) “This collection is subject to Uniform Rules for Collection(1995 Revision)，ICC Publication No522” （二）Collection BillDraft 四、托收風(fēng)險與資金融通 （一）托收方式中出口商的風(fēng)險與防范措施 （二）銀行在托收業(yè)務(wù)中的資金融通 1. Collection Bills purchased (Negotiation)

58、2. Advance against collection 3. Accommodation Bills for discount 4. Trust Receipt，TR 第四章 國際支付方式（二） 信用證 第一節(jié) 信用證的定義、特點、作用 一、信用證的定義 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、信用證的

60、主要特點 賣 方 合同 買 方 受益人 申請人 信用證 申請書 開證行 三、信用證的作用 第二節(jié) 信用證的業(yè)務(wù)程序及有關(guān)當(dāng)事人 一、信用證的業(yè)務(wù)程序 二、信用證的有關(guān)當(dāng)事人 （一）基本當(dāng)事人 1. Issuing Bank 2. Beneficiary 3. Confirming Bank （二）其他當(dāng)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