國際結(jié)算期末終結(jié)版

1、國際結(jié)算期末考試（希望大家喜歡）15D/P documents against payment 付款交單D/A documents against acceptance 承兌交單T/R Trust Receipt 信托收據(jù)B/L bill of lading 提單L/C Letter of Credit 信用證FCA Free Carrier 貨交承運人FAS Free Alongside Ship 裝運港船邊交貨FOB Free On Board 裝運港船上交貨CFR Cost and Freight 成本加運費CIF Cost Insurance and Freight 成本加運費、保險費

2、CPT Carriage Paid to 運費付至CIP Carriage Insurance Paid to 運費、保險費付至DAF Delivered At frontier 邊境交貨DES Delivered Ex Ship 目的港船上交貨DEQ Delivered Ex Quay 目的港碼頭交貨DDU Delivered Duty Unpaid 未完稅交貨DDP Delivered Duty Paid 完稅后交貨EXW EX Works 工廠交貨T/T Telegraphic Transfer 電匯匯款M/T Mail Transfer 信匯匯款D/D Remittance by Ba

3、nkers Demand Draft 票匯匯款URC Uniform Rules for Collection 托收統(tǒng)一規(guī)則M.T.D Multi-modal transport document 多式聯(lián)運提單UCP The Uniform Customs and Practice for Documentary Credits 跟單信用證統(tǒng)一慣例ICC International Chamber of Commerce 跟單信用證項下銀行償付統(tǒng)一規(guī)則名詞解釋：國際結(jié)算：International payments and settlements are financial activitie

4、s conducted among different countries in which payments are effected or funds are transferred from one country to another in order to clear relations of debts. 匯票：A bill of exchange is defined officially as an unconditional order in writing , addressed by one person to another, signed by the first p

5、erson, requiring the second person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a certain amount of money, to, or to the order of, a specified person or to the bearer.本票：A promissory note is an unconditional promise in writing made by one person (the maker) to

6、 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. 信用證：A letter of credit is a written undertaking by a bank(issuing bank)given to the seller (bene

7、ficiary) 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 complied with the terms and conditions of the credit. 支票：A check is an unconditi

8、onal 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. 匯付：Remittance refers to the transfer of funds from one party to another among different countries throug

9、h banks. At the request of its customer, a bank transfers a certain sum of money to its overseas branches or correspondent banks and instructs them to pay a named person or corporation domiciled in that country. 托收：Collection is an arrangement whereby the goods are shipped and a relevant bill of exc

10、hange is drawn by the seller on the buyer, and/or shipping documents are forwarded to the sellers bank with clear instructions for collection through one of its correspondent bank located in the domicile of the buyer.計算題一、 The Amount the Exporter Can Get? P44Suppose an accepted bill for USD50, 000 f

11、alls due on June 30 and the exporter takes it to a discount bank on April 6. If the discount rate is 10%, the discount interest is?Issue：July 30 Value：50000 USDInterest rate：Tenor：Accept：Discount rate：10 %D=VûTû R / 360D=DISCOUNT INTERESTV=FACE VALUE OF THE BILLT=TENOR(DAYS)R=DISCOUNT RATE

12、(N%PER ANNUAM每年)二、 The Amount the Exporter Can Get? P45Issue：July 30 2008Value：10000 RMBInterest rate：8 %Tenor：3 monthsAccept：August 27Discount rate：10 %三、 Suppose an accepted bill for USD80, 000 falls due on July 12 and the exporter takes it to a discount bank on March 9. If the discount rate is 5%

13、(year), what would be the discount interest and how much can the payee get?貼現(xiàn)日：3.9 到期日：7.12 天數(shù)：125天到期價值（80000×5×125）/ 3601388.89元The Payee Can Get800001388.8978611.11元問答題：1. 信匯、電匯、票匯的特點l Telegraphic Transfer, T/T (電匯匯款)1) It is a kind of remittance(順匯).2) It is the fastest type but the cha

14、rges are higher.3) In bank remittance, the T/T is in preference to others. It is dealt on the same day and the bank cant use the funds under way.4) It is safe and creditable.l Mail Transfer, M/T (信匯匯款) 1） It is a kind of remittance(順匯). 2） The charge is low. 3） It is the slower type and because of m

15、ail, it will spend more time to receive the money. 4） Bank can occupy the funds under way for a short time.l Demand Draft, D/D (票匯)1) The paying bank is flexible.2) The draft can replace the cash to be negotiated.3) The draft is carried by the remitter himself or is posted by the remitter to the pay

16、ee.4) The paying bank neednt notifies the beneficiary and the latter will come to receive the money.2. Chapter of COVERNostro Account 往賬：A bank account conducted by a British bank with a foreign bank, usually in the foreign currency.Vostro Account 來賬：A bank account held by a foreign bank with a Brit

17、ish bank, usually in sterling.Reimbursement Methods撥頭寸的方法（課堂要求掌握前兩種，余下四種看課件）1. Crediting vostro account of the paying bank主動貸記：如果匯入行在匯出行開有賬戶，匯出行應(yīng)主動將相應(yīng)頭寸貸記該賬戶。 payment order 支付委托書賬戶行 開戶行remitting bank paying bank credit advice 付訖的貸記通知etc: In cover, we have credited the sum to youre a/c with us. 寄出貸記報

18、告單稱已貸記匯入行賬戶。2. Debiting remitting banks nostro account授權(quán)借記：如果匯出行在匯入行開有賬戶，匯出行應(yīng)授權(quán)匯入行借記該賬戶相應(yīng)的金額。 payment order 支付委托書開戶行 賬戶行remitting bank paying bank debit advice 付訖的借記通知etc: In cover, please debit our a/c with you.(You are authorized to debit the sum to our account with you.)寄出借記報告單稱已借記匯出行賬戶。3. Functi

19、ons of Negotiable Instrument 流通票據(jù)的功能P391) As a means of payment;2) As a credit instrument;3) As a transferable instrument;4) As a means of finance.4. Basic Methods of International Payments and Settlements:1） Settlement on commercial credit:remittance(匯付)：A. payment in advance B. open accountcollect

20、ion(托收)2） Settlement on bank credit： letter of credit(信用證) bank guarantee(銀行擔保)5. Characteristics of Collection 托收的特點1） It is based on commercial credit2） The capital burden is not balance3） It is safer than the remittance4） It can afford financing to the seller or buyer5） The procedure is simple, f

21、ast and the charges are not high.6. Characteristics of Letter of Credit信用證的特點1） It is a kind of bankers credit. The issuing bank undertakes primary liabilities for payment2） The obligation of payment born by the bank is limited and conditional3） A letter of credit is self-sufficient documents and is

22、 independent of the sales contract4） 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.7. Principles in examining documents 審單的原則1） 單證相符：The name, content and signature of the documents

23、 presented should be in conformity with the terms and conditions of the credit. Any small discrepancy is possible to become the reason for refuse.2） 單單相符：The documents should be in conformity with each other.實際操作題（填表類）1. 匯票 Bill Of Exchange P45 P63-5-6No. , Date. EXCHANGE FOR At sight of the First o

24、f Exchange, second of the same tenor and date unpaid, pay to the order of the sum of Drawn under To: For and on behalf of XXX (Signature) Exchange for , DATE At sight of the First of Exchange, second of the same tenor and date unpaid, pay to the order of the sum of Drawn against To: For and on behal

25、f of XXX (Signature) ACCEPTEDTIME(SIGHT)Payable at For (Signature)Question:匯票期限到期日At 30 days after sight At 30 days from sightAt 30 days after dateAt 60 days after dateAt one and half, a month after date2. 本票 Promissory Note P49 P63-7 Promissory Note , For On fixed by the promissory note we promise

26、to pay the sum of . For and behalf of (Signed )Cheque No. , Pay to the sum of (Signature)3. On 18, March 2009, Bank of China, Guangzhou Branch received a mail transfer payment order from Bank of China Hong Kong. Please complete the forms.BANK OF CHINA, HONG KONG BRANCHDATE, HONG KONG Please advise a

27、nd effect the following payment less your charges if any. In cover, we have credited your account with us.TO BANK OF CHINA,GUANGZHOUNo. of Mail TransferTo Be Paid ToAmountMTXXXXRuiqi Garment Co. Ltd,Guangzhou No. XXXXHKD200,000.00Amount in words: H.K Dollars Message: Being Proceeds under Two Hundred

28、 Thousand S/C No. XXXBy Order Of Universal Garment Imp. & Exp. Co. Hong KongBand of China, Hong KongRemitting Bank: Paying Bank: Payee: Remitter: The proceeds is used for: Currency and Amount: Cover Instruction: 4. QUESTION: A draft N0.426898 for USD100, 000.00 is drawn by The American Exporter

29、Co. 17 Main Street Tampa, Florida, U.S.D on The French Issuing Bank, 38 rue Francois ler, Paris, France payable at 60 days sight to the order of ourselves dated 25 March, 2000 marked “Drawn under The French Issuing Bank, Paris, France L/C N0.12345 dated 25 Feb., 2000”.Bill of exchangeNo._ _Exchange

30、for _At _ Sight of this first of exchange（SECOND BEING UNPAID）Pay to（the order of）_The sum of _Drawn Under _L/C NO._ Date _ （signature）To _ _A：426898 25 March, 2000 Tampa, Florida $100,000 60 days The American Exporter Co. Inc. US Dollars one hundred thousand only The French Issuing Bank, Paris 1234

31、5 25 Feb, 2000 The French Issuing Bank The American Exporter Co.38 rue Francois ler 75008 Paris, France 17 Main Street Tampa, Florida5. QUESTION: Please draw a demand draft to make remittance by D/DDraft: No.20060613Amount: HKD32, 150.00Place and date of draft: Tianjin, 8May, 2009Paying bank: Bank o

32、f China, Hong KongPayee: the order of United Trading Company, Hong KongPay 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, TianjinNot NegotiableAccount PayeeBANK OF CHINANO.

33、_ _AMOUNT _This draft is valid for one year from date of issue _To: _Pay to _THE SUM OF _PAY AGAINST DRAFT TO THE DEBIT OF OUR _ACCOUNTFor BANK OF CHINA, TIANJINSignatureA：20060613 HKD 32,150.00 Tianjin, 8 May, 2009 Bank of China, Hong Kong The order of United Trading Company, Hong Kong Hong Kong Do

34、llar Thirty-Two thousands one hundred and fifty only案例分析CASE 1：Chinese company A concluded a purchase contract with a Belgium company for some goods. The contract require that the goods should be Grade M or above and that the exporter should surrender certificate which verify that the goods has reac

35、hed Grade M. But A didnt request certificate of Grade M in the L/C opened by him. After delivery, A took the delivered goods before paying. Then A found that the goods didnt reach Grade M and asked the local quarantine to give a testification. A held the testification to demand the opening bank to d

36、ishonor.QUESTION:1.Should the opening bank dishonor the L/C？2. Please statement the reason. ANSWER:1. The issuing bank should not dishonor.2. Though the bank knows the fact that the seller fail to implement all the conditions of the contract wholly, the bank must make payment.3. According to the pri

37、nciple that L/C is an independent contractual document and the operation of L/C is based on documents, the bank must make payment as long as the seller surrenders the accordant documents. CASE 2：One of Japanese company opened an irrevocable L/C on the request of its customer. The exporter was in Gua

38、ngzhou. The L/C stipulates that the negotiating bank can be repaid by the opening banks New York branch. One bank in Guangzhou negotiated the draft, forwarded the documents to the opening bank and get payment from the reimbursing bank.On the 4nd day, the opening bank said that there were discrepanci

39、es between the documents and L/C and asks for the repaid amount. The negotiating bank confirmed the discrepancies but the beneficiary said that the opener had taken the goods without the bills of lading. QUESTION:Can the negotiating bank refuse to pay the money back to the opening bank? Why?ANSWER:1

40、. The negotiating bank cant refuse to pay back the money.2. L/C is based on document. The parties concerned deal with documents rather than goods or facts. If the document presented is not in conformity with the L/C, the beneficiary cant get payment. CASE 3：One of our companies exported 5000 tons of

41、 rice. The L/C stipulated that 1000 tons was shipped every month from January to May. The seller shipped 1000 tons separately during January and February but there was no shipment in March because of lacking of goods. Then the exporter shipped 2000 tons and 1000 tons separately in April and May. Whe

42、n the exporter negotiated the shipping documents, the bank refused to pay the 3000 tons shipped in April and May because the shipment in March was not in accordance with the stipulations of the L/C. Question: Was the bank correct? Why?ANSWER:1. The bank was right.2. Because according to the Uniform

43、Customs and Practice of Documentary Letter of Credit, if partial shipments stipulate definitely the number of lots, time and quantity of every lot, the seller should exactly conform to the stipulation. If the seller doesnt conform to the stipulation in a certain period, the period together with the

44、following will be invalid automatically.選擇題1. To the exporter, the fastest and safest method of settlement is cash in advance.2. To the importer, the fastest and safest method of settlement is open account.3. Under a letter of credit, the exporter can receive the payment only when the documents pres

45、ented comply with the credit terms.4. Which of the following is based on commercial credit? Collection(托收)5. There are four main methods of securing payment in international trade: payment in advance; payment under documentary credit; collection; open account .From an exporters point of view, the or

46、der of preference is .6. The documentary collection provides the seller with a greater degree of protection than shipping on open account (賒賬交易)。7. Foreign trade can be conducted on the following terms except for public bonds.8. Cash settlement is effected by shipping precious metals(貴金屬)taking the

47、form of coins, bars or bullions.9. International cash settlement has the following disadvantages except safe.(即包括expensiveriskytime-consuming)10. If a bill is payable “60 days after date”, the date of payment is decided according to the date of the bill.11. A term bill may be accepted by the drawee.12. The party to whom the bill is addressed is called the drawee.13. The maker of a promissory note has prime liability while the other parties have secondary liability.14. A (n) bill of exchange is a financial document.15. Demand draft(即期匯票) is often used when the client wants to transfer the fun