國際支付預(yù)結(jié)算11

1、第三章1，匯票的定義：An unconditional order in writing , addressed by one person ( the Drawer) to another( the Drawee), signed by the person giving it, requiring the person to whom it is addressed( the Drawee who when he signs becomes the Acceptor) to pay on demand, or at a fixed or determinable future time,

2、a sum certain in money to or to the order of a specified person, or to beaerer ( the payee).2，Acts of bill of Exchange: a, Issuance. To issue a draft comprise two acts to be performed by the drawer. One is to draw and sign a draft; the other is to deliver it to the payee. b, Presentation. A draft mu

3、st be duly presented for payment if it is a sight bill or duly presented for acceptance first and then presented for payment at maturity if it is a time bill. c, Acceptance. Acceptance of a draft is a signification by the drawee of his assent to the order given by the drawer.d, Payment. Act of payme

4、nt is performed when a bill of exchange is paid. A bill is discharged by payment in due course only when such payment is made by or on behalf of the drawee or the acceptor.Endorsement, it is an act of negotiation.Discounting, is to sell a time bill already accepted by the drawee but not yet fallen d

5、ue to a financial institution at a price less than its face value.Classification of bill of exchangeAccording to the tenorA, sight bill. It is a bill payable on demand or atsight on presentation.B, time bill or usance bill. It is a payable at a fixed or determinable future time本票定義: A promissory not

6、e is an unconditional promise in writing made 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.Differences between pro

7、missory note and bill of exchange:A, A promissory note is a promise to pay, whereas a bill of exchange is an order to pay.B, There are only two essential parties to a promissory note, namely the maker and the payee( or the holder in the case of a bearer note), whereas there are three parties to a bi

8、ll of exchange, namely the drawer, the draweee and the payee.c. The maker is primarily liable on a promissory note, whereas the drawer is primarily liable, if it is a sight bill, and the acceptor becomes primarily liable, if it is a time bill.D, When issued, a promissory note has an original note on

9、ly, whereas a bill of exchange may be either a sole bill or a bill in a set, i.e. a bill drawn with second of exchange and third of exchange in addition to the original one.支票的定義：A check is an unconditional order in writing addressed by the customer( the drawer) to a bank( the drawee) signed by that

10、 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( the payee)支票與匯票的區(qū)別：A, a bill of exchange may be drawn upon any person, whereas a check must be drawn upon a banker.B, Unless a bill is payable on demand, it is usually accepted

11、, whereupon the acceptor is the primarily liable party. A check need not be accepted for it is payable only on demand and the drawer is the party primarily liable.C, A bill must be presented for payment when due, or else the drawer will be discharged. A check must be presented for payment within a r

12、easonable time or within a certain time, such as 30days according to the regulations of the country concerned. The drawer of a check is not discharged even though it has not been presented for payment within the stipulated time unless the dalays in presentation incurs losses to the drawer.第五章 托收的定義：

13、Collection is an arrangement whereby the goods are shipped and a relevant bill of exchange is drawn by the seller on the buyer, and 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.P

14、arties to the operation of collection1, The principal (seller/ exporter/ drawer): The principal is generally the customer of a bank who prepares documentation( collection documents) and submits ( remits) them to his bank (remitting bank ) with a collection order for payment from the buyer (drawee).2

15、, The remitting (principals/ sellers/ exporters) bank: the remitting bank is the bank receiving documentation from the seller for forwarding to the buyers bank along with instructions for payment.3, The collecting or presenting bank: This can be any bank other than the remitting bank involved in pro

16、cessing the collection. Specially, this is the bank that presents the documents to the buyer and collects cash payment or a promise to pay in the future from the buyer in exchange for the documents.4, The drawee ( buyer/ importer): the drawee is the party that makes cash payment or accepts a draft a

17、ccording to the terms of the collection order in exchange for the documents from the presenting / collecting bank and takes possession of the goods. The drawee is the one on whom a draft is drawn and who owes the indicated amount.5, Case of need: The case of need is the representative appointed by t

18、he principal to act case of need in the event of non-acceptance and/ or non-payment, whose power should be clearly and fully stated in the collection.Types of collection1, Documents against payment( D/P) and D/A: 書P88-89付款交單（Documents against payment，D/P） 付款交單是指賣方（出口人）的交單是以進(jìn)口人的付款為條件。其基本做法是：賣方根據(jù)買賣合同先

19、行發(fā)貨，取得貨運(yùn)單據(jù)，然后將匯票連同整套貨運(yùn)單據(jù)交給銀行辦理托收，并指示銀行只有在買方付清貨款時才能交出貨運(yùn)單據(jù)。付款交單按照付款的時間不同，又可以分為：即期付款交單（D/P at sight）：出口人通過銀行向進(jìn)口人提示匯票和貨運(yùn)單據(jù)，進(jìn)口人于見票時即須付款，在付清貨款后錄取貨運(yùn)單據(jù)。（使用即期匯票，見票即付，付款交單） 遠(yuǎn)期付款交單（D/P after sight）：出口人通過銀行向進(jìn)口人提示匯票和貨運(yùn)單據(jù)，進(jìn)口人即在匯票上承兌，并于匯票到期日付清貨款后再從銀行領(lǐng)取貨運(yùn)單據(jù)。（使用遠(yuǎn)期匯票，見票承兌，到期付款，付款贖單）。承兌交單（Documents against acceptance，

20、D/A） 承兌交單是指代收行的交單以進(jìn)口方在匯票上承兌為條件。即出口人在裝運(yùn)貨物后開具遠(yuǎn)期匯票，連同貨運(yùn)單據(jù)，通過銀行向進(jìn)口人提示，進(jìn)口人承兌匯票后，代收行即將商業(yè)單據(jù)交給進(jìn)口人，在匯票到期時，方履行付款義務(wù)。Procedure for D/A: 1, The exporter ships the goods to the importers location as agreed in the sales contract.2, The exporter submits to the remitting bank documents, including a timeDraft drawn o

21、n the importer and a written order giving complete, precise instructions governing the collection3, The remitting bank sends documents, time draft, and collection order to the collecting/presenting bank in the importers country, which notifies the importer.4a, The importer writes “ Accepted” and the

22、 date and signs across the face of the draft, thereby creating a trade acceptance.4b, The collecting/presenting bank release the documents to the importer, who can then claim the goods.5a, At maturity the collecting/presenting bank presents the acceptance to the importer.5b, The importer pays the fa

23、ce amount of the acceptance plus any fees or other transaction costs that are the buyers responsibility.6, The collecting bank deducts its fee and either sends the payment to the remitting bank or credits the remitting banks account if they have a correspondent relationship.7，The remitting bank cred

24、its the exporters account for the face value of the draft less whatever fees and charges the exporter is responsible for.第六章信用證的定義：The documentary credit or letter of credit is an undertaking issued by a bank for the account of the buyer( the applicant) or for its own account, to pay the beneficiary

25、 the value of the draft and/or documents provided that the terms and conditions of the documentary credit are complied with. Parties to documentary credit: 1, Applicant/importer/the buyer: The applicant is always an importer or a buyer, who fills out and signs an application form, requesting the ban

26、k to issue a credit in favor of an exporter or a seller abroad.2, Issuing/opening bank/ the buyers bank: the bank which issues a letter of credit at the request of an applicant. By issuing a credit the issuing bank undertakes full responsibility for payment against proper documents presented by the

27、beneficiary.3. Advising bank: Correspondent bank or branch of the issuing bank to whom the letter of credit is routed for transmission to the beneficiary. It has the task of informing the beneficiary that the credit has been issued in his favor so that the beneficiary may make necessary preparation

28、got shipping the goods and drafting the documents stipulated in the credit. 4,Beneficiary/ exporter/ the seller: the exporter or the seller in whose favor the credit is issued, because such a credit is considered to benefit the exporter by its assurance of payment to him.1Basic procedures of documen

29、tary credit: 1,issurance, 2, amendment, 3, utilization, 4, settlement (P112-114)Types of letter of credit:1, according to whether it can be revoked or not : revocable credit, irrevocable credit (P116-117)2,according to the adding of confirmation: confirmed credit, unconfirmed credit (P120-1223,accor

30、ding to the tenor: sight credit, time credit/ usance credit, usance letter of credit payable at sight(P124-126)4, according to the mode of availability: payment credit/sight credit, acceptance credit, deferred payment credit, negotiation credit(P133-136)5, 是否可循環(huán)： P139 一、可撤銷與不可撤銷信用證 根據(jù)開證行對所開出的信用證所負(fù)的責(zé)

31、任來區(qū)分，信用證分為可撤銷信用證和不可撤銷信用證。在跟單信用證統(tǒng)一慣例（UCP500）第六條中規(guī)定，信用證應(yīng)明確注明是可撤銷的或是不可撤銷的。如無此注明，應(yīng)視為不可撤銷的。這與UCP422是有所區(qū)分的。 （一）可撤銷信用證可撤銷信用證是指在開證之后，開證行無需事先征得受益人同意就有權(quán)修改其條款或者撤銷的信用證。這種信用證對于受益人來說是缺乏保障的。 雖然可撤銷信用證有上述特征，但是，根據(jù)UCP 500第八條（B）項(xiàng)規(guī)定，即便是可撤銷信用證，只要受益人已經(jīng)按信用證規(guī)定交單，指定銀行已經(jīng)憑單證相符做出付款、承兌或議付，那么，信用證就不可再行撤銷或修改了。 （二）不可撤銷信用證 不可撤銷信用證是指未

32、經(jīng)開證行、保兌行（如有）以及受益人同意，既不能修改也不能撤銷的信用證。這種信用證對于受益人來說是比較可靠的。 不可撤銷信用證有如下特征： 1、有開證行確定的付款承諾。對于不可撤銷跟單信用證而言，在其規(guī)定的單據(jù)全部提交給指定銀行或開證行，符合信用證條款和條件時，即構(gòu)成開證行按照信用證固定的時間付款的確定承諾。 開證行確定的付款承諾是： （1）對即期付款的信用證即期付款。 （2）對延期付款的信用證按信用證規(guī)定所確定的到期日付款。（3）對承兌信用證a.凡由開證行承兌者,，承兌受益人出具的以開證行為付款人的匯票，并于到期日支付票款；b.凡由另一受票銀行承兌者，如信用證內(nèi)規(guī)定的受票銀行對于以其為付款人的

33、匯票不予承兌，應(yīng)由開證行承兌并在到期日支付受益人出具的以開證行為付款人的匯票；或者，如受票銀行對匯票已承兌，但到期日不付，則開證行應(yīng)予支付； （4）對議付信用證根據(jù)受益人依照信用證出具的匯票及/或提交的單據(jù)向出票人或善意持票人履行付款，不得追索。2、具有不可撤銷性。這是指自開立信用證之日起，開證行就受到其條款和承諾的約束。如遇要撤銷或修改，在受益人向通知修改的銀行表示接受該修改之前，原信用證的條款對受益人依然有效。 當(dāng)然，在征得開證行、保兌行和信用證受益人統(tǒng)一的情況下，即使是不可撤銷信用證也是可以撤銷和修改的。 二、保兌與不保兌信用證 根據(jù)是否有另一家銀行對之加以保兌，不可撤銷信用證又可分為保

34、兌的和不保兌的信用證兩種。 （一）保兌信用證 1、保兌信用證的概念 一份信用證上除了有開證銀行確定的付款保證外，還有另一家銀行確定的付款保證，這樣的信用證就是保兌信用證。 保兌行對信用證所負(fù)擔(dān)的責(zé)任與信用證開證行所負(fù)擔(dān)的責(zé)任相當(dāng)。即當(dāng)信用證規(guī)定的單據(jù)提交到保兌行或任何一家指定銀行時在完全符合信用證規(guī)定的情況下則構(gòu)成保兌行在開證行之外的確定承諾。因此，保兌的信用證的特點(diǎn)是： （1）有開證行和保兌行雙重確定的付款承諾。 （2）保兌行的確定的付款承諾。 2、保兌行對信用證加具保兌的具體做法是： （1）開證行在給通知行的信用證通知書中授權(quán)另一家銀行（通知行）在信用證上加保。如：without addi

35、ng your confirmation adding your confirmation adding your confirmation, if requested by the Beneficiary （2）通知行用加批注等的方法，表明保證兌付或保證對符合信用證條款規(guī)定的單據(jù)履行付款并簽字。例如： This credit is confirmed by us. We hereby added out confirmation to this credit. （此系由我行加保的信用證。我行因此給該信用證加具保兌。） （二）不保兌信用證 不保兌信用證是未經(jīng)另一家銀行加保的信用證。即便開證行要

36、求另一家銀行加保，如果該銀行不愿意在信用證上加具保兌，則被通知的信用證仍然只是一份未加保的不可撤銷信用證。通知行在給受益人的信用證通知中一般會寫上： This is merely an advice of credit issued by the above mentioned bank which conveys no engagement on the part of this bank. （這是上述銀行所開信用證的通知，我行只通知而不加保證。）不保兌信用證的特點(diǎn)是：只有開證行一重確定的付款責(zé)任。（三）沉默保兌沉默保兌指的是雖然開證行并未授權(quán)指定銀行對信用證進(jìn)行保兌，而指定銀行加具了它的保

37、兌的情況。這種保兌代表了保兌行和受益人之間的協(xié)議，僅對受益人和保兌行有效。 三、根據(jù)付款方式分類1即期付款信用證 信用證規(guī)定受益人開立即期匯票、或不需即期匯票僅憑單據(jù)即可向指定銀行提示請求付款的信用證。付款行付款后無追索權(quán)。 by payment at sight by deferred payment at: by acceptance of drafts at: by negotiation 2承兌信用證信用證規(guī)定開證行對于受益人開立以開證行自己為付款人或以其他銀行為付款人的遠(yuǎn)期匯票，在審單無誤后，應(yīng)承擔(dān)承兌匯票并于到期日付款責(zé)任的信用證。具體做法是：受益人開出以開證行或指定銀行為受票人的

38、遠(yuǎn)期匯票，連同商業(yè)單據(jù)一起交到信用證指定銀行；銀行收到匯票和單據(jù)后，先驗(yàn)單，如單據(jù)符合信用證條款，則在匯票正面寫上“承兌”字樣并簽章，然后將匯票交還受益人（出口商），收進(jìn)單據(jù)。待信用證到期時，受益人再向銀行提示匯票要求付款，這是銀行才付款。銀行付款后無追索權(quán)。如：by payment at sightby deferred payment at:by acceptance of drafts at:by negotiation 3延期付款信用證不需匯票，僅憑受益人交來單據(jù)，審核相符確定銀行承擔(dān)延期付款責(zé)任起，延長一段時間，及至到期日付款的信用證。 在業(yè)務(wù)處理上，延期付款信用證與承兌信用證類似，

39、所不同的是受益人不需要出具匯票，只需將符合信用證規(guī)定的單據(jù)交到指定銀行；指定銀行在驗(yàn)單無誤后收入單據(jù)，待信用證到期再行付款。 延期付款信用證由于沒有匯票，也就沒有銀行承兌，對于受益人來說明顯的不利處在于無法象承兌信用證那樣去貼現(xiàn)銀票。如果受益人急需資金而向銀行貸款，銀行貸款利率比貼現(xiàn)率高，可見不利于企業(yè)對資金的利用。如：by payment at sightby deferred payment at:by acceptance of drafts at:by negotiation4議付信用證議付行議付或購買受益人在信用證項(xiàng)下交來的匯票/單據(jù)，只要這些匯票、單據(jù)與信用證條款相符，就將被開證行

40、正當(dāng)付款，這種信用證即為議付信用證。 信用證議付的具體操作方法是，受益人開具匯票, 連同單據(jù)一起向信用證允許的 銀行進(jìn)行議付，議付銀行則在審單后扣除墊付資金的利息，將余款付給受益人。然后議付行將匯票與單據(jù)按信用證規(guī)定的方法交與開證行索償。 議付行是票據(jù)的買入者和后手，如果因單據(jù)有問題，遭開證行拒付，其有權(quán)向受益人追索票款。這是議付行與付款行的本質(zhì)區(qū)別。 議付信用證下受益人開出的匯票有即期和遠(yuǎn)期之分。 即期匯票的情況是：則受益人開立以開證行為付款人、以受益人（背書給議付行）或議付行為收款人的即期匯票，到信用證允許的銀行進(jìn)行交單議付；議付銀行審單無誤后立即付款，然后將匯票和單據(jù)即開證行索償。 遠(yuǎn)期

41、匯票的情況是：則受益人開立遠(yuǎn)期匯票，到信用證允許的銀行交單議付；議付行審單無誤后，將匯票、單據(jù)寄交開證行承兌，開證行承兌后，寄出承兌通知書給議付行或?qū)R票退給議付行在進(jìn)口地的代理行保存，等匯票到期時提示開證行付款，款項(xiàng)收妥后匯交出口商。如果出口商要求將銀行承兌匯票貼現(xiàn)，則議付行在進(jìn)口地的代理行可將開證行的承兌匯票送交貼現(xiàn)公司辦理貼現(xiàn)，出口商負(fù)擔(dān)貼現(xiàn)息。但是，議付行未買入單據(jù)，只是審單和遞送單據(jù)，并不構(gòu)成議付。 按信用證議付的范圍不同，議付信用證又可分為限制議付信用證和自由議付信用證兩種情況。 1、限制議付信用證 這是指定議付銀行的信用證。在限制信用證中有具體的議付行名稱，如：Credit av

42、ailable with Bank of China，Shanghaiby payment at sightby deferred payment at:by acceptance of drafts at:by negotiationagainst the documents detailed herein: and Beneficiarys drafts drawn at sight on The Bank of Tokyo Ltd., Tokyo, Japan 2、自由議付信用證 這是不指定議付行的議付信用證。例如，Credit available with Any Bank in Ch

43、inaby payment at sightby deferred payment at:by acceptance of drafts at:by negotiationagainst the documents detailed herein: and Beneficiarys drafts drawn at sight on The Bank of Tokyo Ltd., Tokyo, Japan 四、循環(huán)信用證1、定義：一種信用證規(guī)定該信用證的使用方法是帶有條款和條件，使其不許修改信用證，而能夠更新或復(fù)活。這種信用證就是循環(huán)信用證。2、用途：在進(jìn)出口買賣雙方訂立長期合同，分批交貨，而且

44、貨物比較大宗單一的情況下，進(jìn)口方為了節(jié)省開證手續(xù)和費(fèi)用，即可開立循環(huán)信用證。3、種類：可分為兩種。 （1）按時間循環(huán)使用的循環(huán)信用證。（2）按金額循環(huán)使用的循環(huán)信用證。循環(huán)信用證又可分為按時間循環(huán)信用證和按金額循環(huán)信用證。1、按時間循環(huán)的信用證是受益人在一定的時間內(nèi)可多次支取信用證規(guī)定的金額。2、按金額循環(huán)的信用證是信用證金額議付后，仍恢復(fù)到原金額可再次使用，直至用完規(guī)定的總額為止。在按金額循環(huán)的信用證條件下，恢復(fù)到原金 額的具體做法有:自動式循環(huán)。每期用完一定金額，不需等待開證行的通知，即可自動恢復(fù)到原金額。非自動循環(huán)。每期用完一定金額后，必須等待開證行通知到達(dá)，信用證才能恢復(fù)到原金額使用。

45、半自動循環(huán)。即每次用完一定金額后若干天內(nèi)，開證行未提出停止循環(huán)使用的通知，自第天起即可自動恢復(fù)至原金額。信用證循環(huán)信用證與一般信用證的不同之處就在于:一般信用證在使用后即告失效;而循環(huán)信用證則可多次循環(huán)使用。循環(huán)信用證的優(yōu)點(diǎn)在于:進(jìn)口方可以不必多次開證從而節(jié)省開證費(fèi)用，同時也可以簡化出口方的審證、改證等手續(xù)，有利于合同的履行。所以，循環(huán)信用證一般在等量分批均勻交貨情況下使用。第七章Application of documentary credit: ( P163-166)審單的general principle:1 the documents must comply with the term

46、s and conditions of the letter of credit on the one hand and they must be consistent with each other on the other hand. 2.Banks deal exclusively with documents3, Banks observe the rule of “ strict compliance”4, Banks assume no responsibility for authenticity, form or validity of the documents.5, Ban

47、ks assume no responsibility for the act of the third parties taking part in the credit operations.General checklist (P174-175)第八章Some issues relating to documents under the credit(P200)1, ambiguity as to issuers of documents; 2, originals; 3, authentication; 4.signature; 5, unspecified issuers or co

48、ntents of documents; 6,issuance date.Types of documents: 1, financial documents( draft, promissory note, check); 2,commercial documents( commercial invoice, profoma invoice, receipt invoice, sample invoice ,customs invoice, legalized or visaed invoice); 3, shipping documents( marine/ocean bill of la

49、ding, non-negotiable ocean waybill, rail-way bill, road waybill, post parcel receipt, combined/multi-modal transport document); 4, insurance documents( insurance policy, insurance certificate, cover note, combined certificate); 5, miscellaneous documents( certificate of origin, health certificate, c

50、ertificate of inspection, export/import license, packing list, weight list)商業(yè)發(fā)票的定義：it is the key accounting document describing the commercial transaction between the buyer and the seller. It is a document giving details of goods, service, price, quantity, settlement terms and shipment.主要內(nèi)容：（P202）Customs invoice的作用： for the purpose of determining the value and origin of the imported goods.主要內(nèi)容：（P204）Basic functions of a bill of lading: 1, as a receipt o