國(guó)際結(jié)算答案

1、Chapter 11. foreign exchange foreign exchange2. direct non-cashdirectgoodsperformance3. tenderperformance repayment letter of credit4. (1) Document(2) Guarantee(3) 1 Jan., 1994(4) 1 Jan., 1996(5) Reimbursement(6) 1 Jan., 1999Chapter 2Section 11. （1）assignment （2） transfer （3）negotiation.2. （1）Britis

2、h and USA legal system（2）Continental legal system Convention on International Bills of Exchange and International Promissory Notes Convention on International Cheque3. （1）negotiability（2）non-caustic nature（3）requisite in form（4）presentment（5）returnability non-caustic nature requisite in formSection

3、21. 1. ABC Co., Beijing XYZ Bank, London ABC Co., Beijing XYZ Bank, London at 90 days after sight GBP 1250.00 DEF Co. DEF Co. XYZ Bank, London acceptance payment.2. (1) (´) unacceptable (2) (´) acceptable (3) (´) unacceptable (4) (´) acceptable (5) (´) unacceptable3. exclude

4、 include4. 28 February. 28 April 1 October 4 October5. (1) drawer (2) the first endorser (3) the second endorser 6. (1) acceptor (2) drawer (3) the first endorser7. (1) (´) holder for value (2) (´) holder in due course (3) (´) may (´) may (´) may(4) (´) may not (´)

5、 may (5) (´) may(6) (´) is (´) is (7) (´) isnt8. BANK OF CHINA ACCEPTANCE NOTICE London, 24 July, 200XTo Bank of China, GuangzhouWe give you below details of draft accepted by ourselves:Your Ref. No. DrawerAmountDueRemarkBP2052706China National Foodstuffs Imp. & Exp. Corp.,Gu

6、angzhou BranchGBP12,000.0022 Oct For Bank of China, London Signature9. (1) guarantee (2) acceptance (3) endorsement 10. GUARANTEEFor account of : China National Textiles Imp. & Exp. Corp. Tianjin BranchGuarantor: Bank of China, Tianjin SignatureDate: 15 July, 200X11. (1) HKD 10,000.00 B Bank, Ho

7、ng Kong 9 Oct. C Co. C Co.s (2) (´) is (3) 10,000´58/360´8%=128.89 10,000 - 128.89=9871.11Section 31. Promissory NoteIssued in Beijing the 1st day of July 1996On the 1st day of July 1999 fixedWe promise to pay against this Promissory Note to the order of Bank of Oslo, Oslo, Norway the

8、 sum of USD 612,000.00(say US dollars six hundred and twelve thousand only) Payable in Oslo, Norway.For Bank of China H. O. Beijing signature 2. Net proceeds=principal´(360´100+issue rate´issue tenor) / (360´100+quote rate´days to run)Net proceeds=2,000,000´(360´10

9、0+7.375´181)/ (360´100+5.375´84) =2,048,468.803. (1) The important difference is that the promissory note is written and signed by the person who promises to make the payment (the buyer), and sent to the person who is owed the money (the exporter). A bill of exchange, in contrast, is

10、drawn by the exporter and sent to the buyer (who “accepts” and returns a term bill) (2) There are two parties in a promissory note. They are maker and holder.Cheque No. XXXXXX New York, 30 Nov., 200XPay to the order of Hau Yuan Economic & Development Company the sum of US dollars one thousand an

11、d eighty only USD 1,080.00 To Philadelphia International Bank,For and on behalf of 55 Broad Street, New York. Credit Agricole, New York signature 026005092 19105269space for endorsement4) For Hau Yuan Economic & Development Co.,Shenzhen SignatureSection 41.Section 51（1） Report of Offsetting Bala

12、nce Unit: thousand pounds inouta b c d e f CREDITTotalNet A1,815.001,256.001,015.001,387.002,115.007,588.00 B2,280.00875.001,106.001,546.001,715.007,522.00 C1,905.00975.002,058.002,235.001,278.008,433.001,036.00 D1,401.001,624.00954.002,177.001,950.008,106.00569.00 E1,502.002,406.002,004.001,450.001

13、,243.008,605.00 F1,344.001,189.002,308.001,908.001,652.008,401.00100.00DE-BITTotal8,432.007,991.007,397.007,537.008,997.008,301.0048,655.00Net844.00469.00392.001,705.00（2）Dr. A Bank 844.00B Bank 469.00E Bank 392.00 Cr. C Bank 1,036.00 D Bank 569.00 F Bank 100.002.（1） convection net proceeds recourse

14、 （2） Discount Negotiation discount. negotiate/purchase accepted compliance.rediscount. reimbursementdiscount documentary drafts.Section 61.(1)Exchange for GBP 7,700.00 London, 20 March, 200X At 60 days after sight pay this first bill of exchanges (Second of same tenor and data unpaid) to the order o

15、f William Caxton & Company the sum of Seven thousand seven hundred pounds for value received.Drawn under contract No. 27358 against shipment of agricultural tractors from London to Brisbane for collection.To the Overseas Importing Co., for the Exporting Co., London Brisbane, Australia. signature

16、 (2) agricultural tractors 60 GBP 7,700.00 Brisbane Acceptance you2. (1) BANK OF ASIA, LONDON CHEMICAL BANK, LONDON3,000,000.00 18013.4% CREDIT2,799,000.00SilkPiece GoodsChinaChinaTunisEgypt1 Aug.5 Aug.20 Sep.20 Sep.USD 1,500,000.00USD 1,500,000.00 6 FEB(2) BANK OF ASIA, LONDON STANDARD CHARTERED BA

17、NK, NEW YORK 12 AUG. DEBIT MANUFACTURERS HANOVER TRUST CO., NEW YORK CREDIT 3,000,000.00 (3) 12 AGU USD 3,000,000.00 6 FEB 14.9% per annum USD 221,016.67 6 FEB USD 3,221,061.67Section 71 2 3Due date ( P )Outstanding pricipal( t )Numberof days( I )Interestat 12.384% per annumCapital( FV )Face value o

18、f bills( t )Time(days) ( N )Discount numbers500,000.0018631,992.0050,000.0081,992.00 188154,144.96450,000.0018228,173.6050,000.0078,173.60 370289,242.32400,000.0018225,043.2050,000.0075,043.20 552414,238.46350,000.0018221,912.8050,000.0071,912.80 734527,839.95300,000.0018318,885.6050,000.0068,885.60

19、 917631,680.9530.06.94.250,000.0018115,566.0050,000.0065,566.001,098719,914.68200,000.0018412,659.2050,000.0062,659.201,282803,290.94150,000.001819,339.6050,000.0059,339.601,463868,138.34100,000.001846,329.6050,000.0056,329.601,647927,748.5150,000.001823,130.4050,000.0053,130.401,829971,755.01total1

20、73,032.00500,000.00673,032.006307,994.124. Please complete the commitment letter in the following form: Commitment LetterTo: British Trading Co., London London: 1 April, 1991Dear sirs, Forfaiting Transaction No. xxxxxx Without recourse purchase of 10 bills of exchangeOn the basis of information whic

21、h you have given to us and subject to receipt of satisfactory documentation, we confirm our purchase and your sale, without recourse to you, of the following bills of exchange.Amount: USD 673,032.00 (Say US dollars six hundred and seventy three thousand and thirty two only )Drawer: British Trading C

22、o., London Avalor: Banca Commercial Italian, Miland Maturity: 10 semi-annual installments First maturity 2 Jan., 1992 for USD 81,992.00 Last maturity 30 June, 1996 for USD 53,130.40 Domicile of payment: Banca Commercial Italian, Miland Terms: Discount at 9.875% calculated on the basis of a 360-day-y

23、ear plus two days grace.Commitment fee: at 1.2% per annum from todays date to the delivery of documentation, payable monthly in advance.Delivery of documents to us: Before 29 July, 1991 We confirm that we waive our right of recourse against you as payee of these bills. yours faithfully For Finanz AG

24、., London signature Memorandom of acceptance We hereby accept the above terms and conditions For and on behalf of British Trading Co., London signature Chapter threePart One:1).(1) remittance (2) reverse remittance 2).(1) remitter (2) payee (3) remitting bank (4) paying bank 3).(1) outward remittanc

25、es (2) inward remittances 4).(1) T/T (2) M/T (3) D/D 5).(1) chips (2) fed wire (3) banks internal payment by book entries 6).(1) mail advice (2) payment order 7).(1) bankers cheque (2) banks promissory note 8). draft on center 9).(1) goods sold (2) selling on consignmentPart Two: 1). 1,250×13.6

26、797/8.2753=USD2,066.34The remitting bank will draw USD2,066.34 out of customers USD account 2). FROM: BANK OF CHINA, TIANJINTO: BANK OF CHIAN, LUXEMBURGDATE: 9 JUNETEST 2563 OUR REF 208TT0219NOT ANY CHARGES FOR USPAY USD1,660.00TO BANQUE INTERNATIONAL DU LUXEMBURGFOR CREDITING ACCOUNT NO. 0164/7295/

27、550OF MARIE CLAUDA DUMONT, LUXEMBURGMESSAGE PAYROLLORDER CRYSTAL PALACE HOTEL, TIANJINCOVER DEBIT OUR HO ACCOUNT 3). BANK OF CHINA PAYMENT ORDER Tianjin 9 June 199-To Bank of China, New York Please advise and effect the following Payment less your charges if any. In cover Please debit our account wi

28、th you Funds remitted to you viaNo. of Mail Transfer to be paid to Account 208TT0212Texas Commerce Bank, Houston for credit of account No. 1322189 in favour on Wou International Co.USD8,124.00Message Purchasing IBM computerBy order ofCrystal Palace Hotel Amount in words US dollars eight thousand one

29、 hundred and twenty four onlyFor BANK OF CHINA TIANJIN Signatures 4). M/T D/D mail advice payment order demand draft signature signature safe safe lower lower slower purchased5). In cover we have authorized XYZ Bank, New York to debit our account and credit your account with them.6). BANK OF CHINA N

30、o. 20060613This draft is valid for one AMOUNT HKD32,150.00Year from date of issue Tianjin, 8 May, 200xTo: Bank of China, Hong KongPay to the order of United Trading Company, Hong KongTHE SUM OF Hong Kong dollars thirty two thousand one hundred and fifty onlyPAY AGAINST THIS DRAFT TO THEDEBIT OF OUR

31、ACCOUNT BANK OF CHINA,TIANJIN Signatures 4.1) T 2)T 3)F 4)T 5)F 6)T 7)T 8)T 9)F5. 1) D 2) B 3) A 4) A 5) B 6) C 7) A 8) D 9) D6.1). 新的最高限額增加為2，500.00美元的國(guó)際匯票將逐漸替代限額為1，000.00美元的國(guó)際匯票。然而，你們可繼續(xù)收取和兌現(xiàn)后者；請(qǐng)你們?cè)谑盏竭M(jìn)一步通知前，按以前的做法對(duì)它們議付。 2). 開票時(shí)尚未清算請(qǐng)?jiān)偬崾尽？伞皟冬F(xiàn)或付抬頭人”的支票應(yīng)有出票人背書。出票人止付。 3). 將英鎊金額及費(fèi)用借記在英國(guó)客戶賬上，（同時(shí)）貸記海外行英鎊賬

32、戶。從英國(guó)銀行角度看來，此為來賬。將等值于外幣的英鎊金額，加上費(fèi)用，借記在客戶賬上，（同時(shí)）將外幣金額貸記在往賬上。（若英國(guó)客戶開有外幣賬戶，那么適當(dāng)?shù)耐鈳沤痤~可直接借記在賬戶上，無需將外幣兌成英鎊。）Chapter four1. Part One:1). (1) acceptance (2) payment2). bills of exchange, invoices 3). (1) clean (2) documentary (3) direct4). (1) principal (2) remitting bank (3)collecting, presenting (4) drawee

33、5). collection instruction, URC 5226). blank, special7). address presentation, address8). (1) payment, D/P (2) acceptance, D/A (3) tenor draft (4) paid at sight, acceptance (5) signed trust receipt (6) promissory notes (7) letter of undertaking9). (1) collection bills purchase (2) advance against co

34、llection(1) accommodation bills for discount (4) trust receipt10). Please collect the proceeds and authorize us by cable /airmail to debit your account with us.Part Two:1).(1)EXCHANGE for USD1,200.00 Tianjin, 14 July, 200xat sight pay this first Bill of Exchange(second of same tenor and date unpaid)

35、 to the order of Bank of China the sum of US dollars one thousand two hundred onlyDrawn against shipment of 20 sets of transistors shipped per s.s. Chenghau from Tianjin to Le Harve for collection To Continental Co., For China National Insreuments 46 Rue du Ancient, Paris Imp. & Exp. Corp., Tian

36、jin Branch, Tianjin signature _ For collection Pay to the order ofSpace for indorsement: Banque du Paris, Paris For, Bank of China, Tianjin signature (2).ORIGINALTo: Banque du Paris, ParisDate: 15 July 200xOur Ref. No. 0C2576459Dear Sirs,We send you here with the under-mentioned item(s)/documents fo

37、r collection.Drawee: China National Instruments Imp. & Exp. Corp., Tianjin Branch, TianjinDraftNo.:Date: 14 July, 200xDue Date/TenorAt sightDrawee(s): Continental Co., 46 Rue de Ancient, ParisAmount: USD1,200.00Goods: Transistors From: Tianjin To: Le HarveBy/Per s.s. Chenghau OnDocumentDraftInvo

38、iceB/LIns.Policy/Cert.W/MC/OP/L1st1/22/32/31/21/21/22nd1/21/31/31/21/21/2Please follow instructions marked”×”:(× )Deliver documents against payment/acceptance.(× )Remit the proceeds by airmail/cable.(× )Airmail/cable advice of payment/acceptance.(× )Collect charges outside _

39、 from drawee, waive if refused by him.( )Collect interest for delay in payment _ days after sight at _% per annum.(× )Airmail/cable advice of non-payment/non-acceptance with reasons.( )Protest for non-payment/non-acceptance.(× )Protest waived.(× )When accepted, please advise us giving

40、 due date.(× )When collected, please credit our account with _.(× )Please collect and remit proceeds to _ for credit of our account with them under their advice to us.( )Please collect proceeds and authorize us by airmail/cable to debit your account with us.Specail InstructionsThis collect

41、ion is subject to For Bank of China, Tianjin Uniform Rules for Collection signature (1995 Revision) ICC Publication No. 522 Authorized Signature(s)2).(1)EXCHANGE for GBP 15,000.00 London, 10 March, 200X At 90 days sight pay to the order of ourselves the sum of Pounds fifteen thousand onlyDrawn under

42、 Acceptance Credit Agreement No. 2048 against shipping of textiles from London to SydneyTo Bank of Sydney, For British Trading Co., London London signature (2). 15,000×90/365×6/100=221.9215,000221.92=14,778.08The net proceeds GBP14,778.08 will be available by the principals.3). MARKS AND M

43、UMBERSQUANTITYDESCRIPTION OF MERCHANDISESTEAMER20 casesPorcelains.s. Victoria Guaranteed by: Signed by: Richard Cheng and Co., Da Wah Trading Company 38 Prince Road, Singapore 189 Seashore street, Singapore4.1) T 2) F 3) F 4)T 5)T 6)T 7) T 8)F 9)F 10)F 11)F 12)F5.1) B 2) A 3) D 4) B 5) D 6) A 7) B 8

44、) D 9) A 10) D 11) A 12) A6.1) 托收統(tǒng)一慣例是國(guó)際上接受的跟單托收規(guī)則，雖然托收統(tǒng)一慣例未被收編進(jìn)國(guó)內(nèi)法或國(guó)際法，但是該統(tǒng)一慣例對(duì)所有各方均有約束力，因?yàn)樗秀y行當(dāng)局（尤其是托收委托書）表明托收受統(tǒng)一慣例制約。 （c）銀行必須檢查他們已經(jīng)收到托收委托書中所規(guī)定的單據(jù)，但是他們沒有義務(wù)審核單據(jù)。 （d）并非所有的海外銀行都可靠，更安全的做法是，由托收行選擇其海外銀行中的一家為代收行，該代收行為托收行熟知，能適當(dāng)?shù)貓?zhí)行托收指示。 （j）如果托收委托書指定一名需要時(shí)的代理人（即出口商的代理人，他是進(jìn)口國(guó)的居民），必須明確表明其權(quán)限。 2). 外國(guó)銀行：電匯付款的時(shí)候請(qǐng)標(biāo)

45、明托收序號(hào)這是重要的信息。本托收委托書遵循國(guó)際商會(huì)當(dāng)前生效的托收統(tǒng)一慣例。Chapter five PART ONE1 1) finance 2) sales 3) receivables 4) buyers 22 2) Assignment 5) Issuing credit note3 1) approved credit line 2)fixed 3) exporter 4) reduce 5) currency 6) inquire 7) exchange4 1) single factor system 2)two factor system5 exporter ;export fa

46、ctor; factor; exporter; factor; exporter; factor6 factor ; importer PART TWO 11 Disko Factoring Bank GMBH 2 Germany 3 Deutsche 4 DEM 5 Hubei Provincial Native produce I/E corp. 6 1 June 7 Perl &Treiber GMBH & Co.,6831 Plankstadt, Germany 8 1 9 FC11-VH119 10 28 May 11 O/A 30 days Maturity dat

47、e:21 July 12 DEM121,638.00 13 DEM121,638.00 15 At maturity please credit our Head Office DEM account with Commerze Bank AG.,Frankfert in favour of our Beijing Branch quoting our invoice No.always.2121,638-121,638÷2×(1+50÷360×9%)=60,058.76The export factor will credit DEM 60,058.76 to the exporters account.三 G H F O E P G I N A Q J K D L B M C 四 1 （1）A (2) collection, insurance, and finance (3) the factor pays the export on the basis of the agreed average collec