國(guó)際結(jié)算課程復(fù)習(xí)

1、國(guó)際結(jié)算課程復(fù)習(xí)資料一、重點(diǎn)詞匯英漢互譯：第一章 國(guó)際結(jié)算的介紹Correspondent Bank 代理行 Control Documents 控制文件 Test key 密押 Terms and conditions 費(fèi)率表 Specimen of authorized signature 印鑒 SWIFT 環(huán)球銀行金融電訊協(xié)會(huì)Debit (for bank) 借記 Credit (for bank) 貸記 Nostro account 往戶賬 Vostro account 來(lái)戶賬IMF 國(guó)際貨幣基金組織 ICC 國(guó)際商會(huì) WBG 世界銀行組織CHIPS 英國(guó)同業(yè)銀行自動(dòng)支付系統(tǒng) CHAP

2、S 紐約銀行同業(yè)電子清算系統(tǒng)URC522 跟單托收統(tǒng)一規(guī)則 UCP 600跟單信用證統(tǒng)一慣例國(guó)際結(jié)算 International Settlement預(yù)付貨款 Payment in advance 賒賬 Open Account(O/A)匯款(匯付）Remittance 托收 Collection跟單信用證Documentary L/C 銀行保函 Bank Guarantee第二章 票據(jù)Recourse 追索 Non-causation 無(wú)因性 流通工具 Negotiable Instrument匯票 Bill of Exchange/Draft本票 Promissory Note支票 Che

3、ck/Chequedrawer 出票人payer/drawee 付款人payee 收款人endorser 背書(shū)人acceptor 承兌人Holder 持票人Holder for value 對(duì)價(jià)持票人Holder in due course/Bona fide holder 正當(dāng)持票人/善意的持票人匯票出票Issue 背書(shū)Endorsement） 提示（Presentation 承兌（Acceptance保證Guarantee 付款Payment 拒付Dishonor 追索Recourse拒絕證書(shū)Protest Tenor 付款期限 Usance bill 遠(yuǎn)期匯票Blank endorsem

4、ent 空白背書(shū) Acceptance/payment for honor參加承兌和參加付款支票Crossed check 劃線支票 Uncrossed check 非劃線支票 Open check 現(xiàn)金支票Rubber check/bad check 空頭支票Collecting bank 托收行out of date 過(guò)期第三章Remittance 匯付，順匯 Reverse remittance 逆匯Remitter 匯款人 Remitting bank 匯出行 Paying bank 匯入行，解付行Beneficiary or payee 收款人，受益人Reimbursement of

5、 remittance cover 撥頭寸T/T 電匯 M/T 信匯 D/D 票匯 Payment in advance 預(yù)付貨款Open account / payment after goods arrival 賒銷 Consignment 寄售第四章Documentary collection 跟單托收 Clean collection 光票托收Direct collection 直接托收 D/P at sight 即期付款交單D/P after sight 遠(yuǎn)期付款交單 D/A 承兌交單 D/P.T/R/ 付款交單憑信托收據(jù)借單 Outward bills/出口押匯Inward bil

6、ls /進(jìn)口押匯 Principal/委托人Remitting Bank/托收行 Collecting Bank/代收行Drawee/付款人Principals representative in case of need/需要時(shí)的代理 第五章Applicant 申請(qǐng)人 Beneficiary 受益人 Issuing Bank 開(kāi)證行Advising Bank通知行 Confirming Bank 保兌行 Paying Bank 付款行承兌行Accepting Bank 議付行Negotiating Bank 償付行Reimbursing Bank索償行Claiming Bank 寄單行Rem

7、itting Bankin duplicate 一式兩份 in triplicate 一式三份in quadruplicate 一式四份 in quintuplicate 一式五份Confirm 保兌 Negotiate 議付 undertaking 承諾 Primary liability forpayment of the Issuing Bank 開(kāi)證行承擔(dān)第一性付款責(zé)任Documentary Credit Nominated Bank指定銀行 soft clause軟條款 跟單與光票信用證 Document

8、ary and clean L/C不可撤銷與可撤銷信用證 Irrevocable and revocable L/C保兌與不保兌信用證 Confirmed and unconfirmed L/C即期付款、延期付款、承兌和議付信用證，假遠(yuǎn)期信用證Sight、 Usance、 Acceptance and Negotiation L/C 可轉(zhuǎn)讓與不可轉(zhuǎn)讓信用證 Transferable and Untransferable L/C循環(huán)信用證 Revolving L/C 對(duì)開(kāi)信用證 Reciprocale L/C背對(duì)背信用證 Back to back L/C 預(yù)支（紅條款）信用證）Anticipan

9、tory L/C備用信用證 Standby L/C二、知識(shí)重點(diǎn)：第一章 國(guó)際結(jié)算的介紹一、國(guó)際結(jié)算定義：（Definition）1、是指處于兩個(gè)處于不同國(guó)家的當(dāng)事人通過(guò)銀行辦理的兩國(guó)間貨幣收付業(yè)務(wù)。International settlement refers to the money transfer via banks to settle accounts, debts and claims among different countries.Three elements in international settlement (國(guó)際結(jié)算中的三要素)Person in different

10、countries(不同國(guó)家)Buyers and sellers in the international transaction are not competitors, but corporative partners for seeking long-terms and common interest. （買賣雙方是朋友）注：我國(guó)內(nèi)地與港澳臺(tái)地區(qū)盡管不是跨國(guó)貨幣收付，但因處于不同的貨幣區(qū)域，故在實(shí)務(wù)中仍作為國(guó)際貿(mào)易結(jié)算來(lái)處理。Banks Participation(銀行參與)Facilitating funds transfer efficiently world-wide(銀行參與促

11、進(jìn)國(guó)際間資金轉(zhuǎn)移)Funds transfer（資金轉(zhuǎn)移）二、國(guó)際結(jié)算的類型（Types of IS）1、International Trade Settlement: visible trade（有形貿(mào)易）占了國(guó)際結(jié)算的80%（國(guó)際貿(mào)易結(jié)算）2、International Non-trade Settlement：（國(guó)際非貿(mào)易結(jié)算） invisible trade（無(wú)形貿(mào)易） financial transaction (金融交易) payment between governments 占了國(guó)際貿(mào)易的20%，但是在快速增長(zhǎng)。三、國(guó)際結(jié)算的基本方式（Basic method of IS）1、

12、Settlement on commercial credit：（基于商業(yè)信用的結(jié)算） Payment in advance (預(yù)付款/先結(jié)后出/先款后貨) Open Account (賒賬交易/賒銷/先貨后款/先出后結(jié))Remittance(匯付)Collection(托收)Settlement on bank credit： (基于銀行信用的結(jié)算) Letter of Credit(信用證) Bank guarantee(銀行保函) 2、Correspondent Bank(代理行)：a bank having direct connection of friendly service r

13、elation with another bank.3、如何建立代理行關(guān)系(1)The factors should be considered when choosing the best bank:the reputation of the bank （銀行信譽(yù)） size of the bank（規(guī)模）service offered by the bank（服務(wù)） physical feature and personnelsign contract and exchanging control documents(控制文件) Specimen Signature(印鑒樣本) Teleg

14、raphic test key(密押)Terms and conditions(條款費(fèi)率表)4、A nostro a/c is our account of our money, held by you . (往帳）本國(guó)銀行在國(guó)外銀行持有的外幣帳戶 A vostro a/c is your account of your money, held by us. （來(lái)帳）國(guó)外銀行在本國(guó)銀行持有的本幣賬戶A credit means a sum of money going into my account. (increase)(貸記）A debit means a sum of money lea

15、ving my account. (decrease) （借記）、重點(diǎn)句子理解（1）Please Debit the Sum to Our Account with you.(請(qǐng)將匯款金額貸記你行在我行的賬戶) （2）In cover, we have credit the sum to your account with us.(作為償付，我行將金額貸記你行在我行的賬戶) （3）In cover, we have instructed.Bank to debit our account and credit your account with them.(作為償付，我行已授權(quán)銀行將

16、匯款金額借記我行賬戶并貸記你行在該行的賬戶。)（4）In cover, we have instructed A bank to pay the sum to your accountwith B bank.(作為償付，我行已指示A銀行將匯款金額付給你行在B銀行的賬戶)第二章 票據(jù)一、Characteristics of negotiable instruments（流通票據(jù)的特征）1、Right to be paid（設(shè)權(quán)性)票據(jù)發(fā)行的目的是設(shè)定票據(jù)上的權(quán)利和義務(wù)，以便票據(jù)能代替現(xiàn)金執(zhí)行支付手段的功能。2、Negotiability（流通性） Can be effected ONLY by

17、delivery or endorsement 通過(guò)直接交付或背書(shū)后交付完成轉(zhuǎn)讓。P26特點(diǎn)：票據(jù)轉(zhuǎn)讓不必通知債務(wù)人正當(dāng)持票人的權(quán)利不受前手票據(jù)權(quán)利缺陷的影響票據(jù)受讓人獲得全部票據(jù)權(quán)利3、Non-causation(無(wú)因性）票據(jù)一旦作成，票據(jù)權(quán)利和義務(wù)的執(zhí)行就與票據(jù)原因相分離。如：票據(jù)的轉(zhuǎn)讓過(guò)程中，不需要調(diào)查票據(jù)原因是否合理、合法。4、Requisite in form（要式性）票據(jù)的存在不重視其原因，但卻非常強(qiáng)調(diào)其形式和內(nèi)容。只有形式和內(nèi)容都符合法律規(guī)定的票據(jù)，才是合格的票據(jù)。5、Recourse（可追索性）票據(jù)遭到拒付，正當(dāng)持票人可以向票據(jù)債務(wù)人追索，要求取得票據(jù)權(quán)利。二、 Parties

18、 to a negotiable instrument（流通票據(jù)的當(dāng)事人）1、Main parties（主要當(dāng)事人）出票人drawer 付款人payer/drawee 收款人payee 2、Remote parties （其他當(dāng)事人/非主要）背書(shū)人endorser 承兌人acceptor 持票人holder 正當(dāng)持票人/善意的持票人（holder in due course/bona fide holder）善意地花了對(duì)價(jià)，取得一張表面完整、合格的未到期票據(jù)的持票人 付對(duì)價(jià)持票人（holder for value）a person who possesses an instrument for

19、 which value has been given by himself or by some other person prior to him in forms of money, goods,or services.付對(duì)價(jià)持票人是本人或前手已經(jīng)付過(guò)對(duì)價(jià)的票據(jù)持有人。 例如：甲為清償乙的債務(wù)開(kāi)出支票一張交與乙，乙作為禮物贈(zèng)送于丙。乙為該支票的取得付出了對(duì)價(jià)而丙取得支票雖并未付出對(duì)價(jià)，仍是付對(duì)價(jià)持票人。 匯票一、定義：A Bill of exchange is an unconditional order in writing, signed by the drawer to drawe

20、e,require the drawee to pay on demand or at a definite future time a certain sum of money to or to the order of Payee.匯票是由一個(gè)人（drawer）/出票人向另一個(gè)人(drawee)/受票人簽發(fā)的無(wú)條件的unconditonal書(shū)面命令order in writing要求其在見(jiàn)票時(shí)或在未來(lái)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指定的人或持票人(payee) 二、Essential items required in a bill of ex

21、change（匯票的必要項(xiàng)目）1、Absolutely nec essary items 絕對(duì)必要項(xiàng)目 The word “ bill of exchange/draft”（匯票字樣）An unconditional order to pay （無(wú)條件的支付命令）A fixed amount of money（確定的金額）Name of the payee(抬頭人名字）P32限制性（Restricted Order） 不能流通轉(zhuǎn)讓,只有匯票上指定的收款人才能接受票款 e.g. pay to *only; not transferrable 指示性（Demonstrative Order） 可經(jīng)

22、背書(shū)轉(zhuǎn)讓 e.g. pay to the order of */pay to * (or order)來(lái)人抬頭（我國(guó)不允許）pay to bearerDate of issue（開(kāi)立日期）to determine the expiry date and paying date;make sure whether the drawer has disposing capacity Name of drawee（付款人名字）The signature of the drawer（出票人簽名）without the signature of the drawer or forged signatur

23、e makes an instrument invalid2、Relatively necessary items 相對(duì)必要項(xiàng)目Place of issue Place of payment Tenor 付款期限 P37即期付款(pay on demand/at sight) 遠(yuǎn)期付款：出票后定期certain days after date 見(jiàn)票后定期certain days after sight 定日付款fixed date 提單日后定日付款certain days after B/L （3）Items at will任意記載利息、利率及匯率（interest ，interest and

24、 exchange rate）提示期限（Limit of time for presentation）出票依據(jù)（Drawn Clause）“Drawn under ”憑*行開(kāi)出的*號(hào)信用證免作退票通知或放棄拒絕證書(shū)（Notice of Dishonor Excused or Protest Waived） 付一不付二“Second of the same tenor and date unpaid”P(pán)33預(yù)備付款人（Referee in case of need）三、Classification of bills of exchange 匯票分類 P37According to the dra

25、wer（出票人）: P40 Bankers draft and traders draft（銀行匯票和商業(yè)匯票）According to the acceptor（承兌人）: Bankers acceptance and traders acceptance（銀行承兌和商業(yè)承兌）According to whether commercial documents are attached there to Clean draft and documentary draft光票和跟單匯票According to the tenor（匯款時(shí)間） Demand/sight draft and time

26、/usance draft（即期匯票和遠(yuǎn)期匯票）四、Acts relating to a bill of exchange (跟匯票相關(guān)的行為) P411、出票（Issue） 包括： to draw and sign a bill（開(kāi)出匯票）; to deliver it to the payee（把匯票送給收款人） According to the negotiable instrument law：The bill should be complete in form stipulated by the negotiable instrument law in the place of i

27、ssue；By drawing a bill,the drawer engages that on due presentment the bill will be accepted and paid and that, if dishonored, he will compensate the holder。 When dishonored by non-payment or non-acceptance, the holder must give notice to all the parties who remain liable that the draft has been dish

28、onored to preserve their liabilities on the draft.Acceptance/payment for honorAcceptance for honor(參加承兌） When a draft has been protested for non-acceptance, any person not being a party already liable on the draft may,with the consent（同意） of the holder, by writing on the bill, accept the bill for th

29、e honor of any party to the draft. Payment for honor (參加付款） When a draft has been protested for non-payment, a party not liable on the draft may intervene and pay it for the honor of a party liable on the draft or even the drawer.any person can act as a payer for honor without the consent of the hol

30、der.2、背書(shū)（Endorsement）P42-44 注意：The payee or holder signs on the back of the bill and delivers it to the endorseeA valid endorsement should be an endorsement of the entire bill;P42Endorement is necessory ONLY for Demostrative oder bill . P43Types of EndorsementP42-441) Special endorsement 記名背書(shū)/特別背書(shū)/正

31、式背書(shū)/完全背書(shū) Pay to the order of E Co., signed （the endorsee)For ABC.,New York( theendorser)2) Blank endorsement 空白背書(shū) Pay to order or without（the endorsee)For ABC.,New York( the endorser)3) Restrictive endorsement 限制性背書(shū) Pay to A only/not transferable/not negotiable/pay to A bank for account of B Co.(the

32、 endorsee) For ABC.,New York( the endorser)4) Endorsement for condition 附條件背書(shū) Pay to the order of E Co. on delivery of B/L to Citibank. .(the endorsee)For A Co.,London( the endorser)3、提示（Presentation）P45Presentation must be made within the reasonable time. P45A sight bill only needs presentation onc

33、e.（即期匯票只需承兌一次）Time bill after sight need duly presentation to fix the maturity.Time bill after date neednt duly presentation but presentation is advised.4、承兌（Acceptance）P46An act by which the drawee promise to make payment at the bill maturity.Note ： P47 When the bill accepted,the acceptor becomes p

34、rimarily liable to the bill instead of drawer. Acceptance is generally to be made at a reasonable hour on A business day subsequent to the presentation of the bill before overdue5、 保證（Guarantee or Aval） This act is usually performed by a third party called guarantor, who engages to pay on presentmen

35、t for a sight bill and accept and pay at maturity for a time bill.注意：the guarantor stands for a debtor such as drawer, endorser,or acceptor and assumes his indebtedness to the holderwhen the guarantor is compelled to pay, his right of recourse arises against the guaranteed and all the prior parties

36、of the guaranteed.6、付款（Payment）7、拒付（Dishonor） 8、追索（Recourse） P51In the event of a draft being dishonored, the holder in due course can sue every person who signed the draft prior to him. Qualifications to exert and preserve the right of recourse:Completeness in form of the draftPresenting for accept

37、ance and payment on the due timeNotice of dishonor拒付通知追索圖示9、參加承兌和參加付款（Acceptance/Payment for honor) 本票定義：本票是出票人簽發(fā)的，承諾自己在見(jiàn)票時(shí)無(wú)條件支付確定的金額給收款人或持票人的票據(jù)。 （見(jiàn)書(shū)上樣本）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 fixe

38、d or determinable future time a sum certain in money to or to the order of a specified person or to bearer. 支票一、定義：以銀行為付款人的即期匯票。（A check is a bill of exchange drawn on a bank payable on demand）P57 A check is an unconditional order in writing, signed by the person giving it, requiring the bank to who

39、m it is addressed（簽發(fā)） to pay on demand a sum certain in money to, or to the order of , a specified person or to bearer. 二、Types （類型）0P59 1、Uncrossed check/Open check非劃線支票/普通支票/敞口支票/現(xiàn)金支票Can be cashed or transferred （Note）（可用于支取現(xiàn)金和轉(zhuǎn)賬）2、Crossed check劃線支票/轉(zhuǎn)賬支票Can ONLY be transferred,not be cashed（只能轉(zhuǎn)賬不能

40、支取現(xiàn)金）劃線：在票面上劃有兩條平行線，規(guī)定只能通過(guò)銀行收款而不能由持票人直接提取現(xiàn)款。P60Purpose for crossed check （劃線支票的目的） a crossing is in effect an instruction by the drawer or holder to the paying bank to pay the fund to bank only instead of to pay in cash for uncertain person.（使用劃線支票的目的是為了在支票遺失或被人冒領(lǐng)時(shí)，還有可能通過(guò)銀行代收的線索追回票款）。Types of crosse

41、d check（劃線支票的類型） P60General crossings 一般劃線支票指任何一家銀行都可以代收轉(zhuǎn)賬的支票在平行線中加列“公司”（AND COMPANY）字樣Special crossings 特殊劃線支票指票面上兩條平行線中間加注了某一家銀行的名稱，只有這家銀行才可以作為票款的代收銀行。 例如“請(qǐng)香港渣打銀行收入收款人帳（ACCOUNT PAYEE WITH STANDARD CHARTERED BANK，HONGKONG） 3、注意: Open check can change to Crossed check; General crossed check can chan

42、ge tospecial crossed check. （非劃線支票可變?yōu)閯澗€支票，一般劃線支票可變成特殊劃線支票）匯票、本票和支票的對(duì)比B/E（匯票）P/N（本票）CHECK（支票）Essentiality（本質(zhì)）Order（命令）Promise（承諾）Order（命令）Function（功能）Payment（支付）paymentpaymentCredit（信貸）creditNegotiable（流通轉(zhuǎn)讓）Negotiable（流通）basic parties（主要當(dāng)事人）Drawer（出票人）Maker（出票人）depository bank（存款 行）Drawee（付款人）draweeD

43、epositor（存款人）Payee（收款人）payeeTerms（期限）Sight/demand（即期）sightsightTime/usance（遠(yuǎn)期）fixed future timePrimary obligor（主要債務(wù)人）Drawer before acceptedAcceptor after accepted（承兌前是出票人，承兌后是承兌人）Maker（出票人）Certifier if soCopies（份數(shù)）1 set for duplicate（一式兩份）Sola （一份）Sola Documentary（是否跟單）yesnono 第三章 匯付Remittance一、Base

44、d on the movement direction of the instruments in relation to the funds, two typies:（根據(jù)資金和票據(jù)的流向不同，支付方式可以分為順匯和逆匯，在國(guó)際貿(mào)易中，匯付是順匯，托收和信用證都是逆匯）二、Methods and procedures of remittance P691、電匯（telegraphic transfer, T/T） the remitting bank sends the P.O. to the paying bank by cable, telex, or SWIFT, authorizin

45、g the paying bank to make payment to the payee. fast ; safe ; limited time for banks to keep the funds 2、信匯（mail transfer，M/T） the remitting bank transfers the funds by mailing a P.O. ,trandiional methods,slow & unsafety procedures for M/T and T/T (1)Remittance application with funds and commiss

46、ion;(匯款人填寫(xiě)電匯申請(qǐng)書(shū)，并交款付費(fèi)給匯出行)(2)Remitting bank retuns receipt to remitter and debits his a/c（匯出行匯出行接受申請(qǐng)給匯款人電匯回執(zhí)并借記其銀行賬戶）(3)sends P.O. /telex/SWIFT instructing paying bank to make payment （匯出行根據(jù)電匯申請(qǐng)人的指示，用電傳或SWIFT方式向國(guó)外代理行發(fā)出匯款委托書(shū)）(4)after authenticating(認(rèn)證） by paying bank, notifies the payee with a copy o

47、f receipt（匯入行收到國(guó)外用電傳或SWIFT發(fā)來(lái)的匯款委托書(shū)，核對(duì)密押相符后，繕制電匯通知書(shū)，通知受款人取款）(5)upon receipt,the payee presents the paying bank the copy receipt（受款人持通知書(shū)一式兩聯(lián)到匯入行取款）(6)Check the identity of the payee then make payment（匯入行核對(duì)收款人的身份然后付款）(7)Paying bank will claim reimbursements according to the clause in the cable message（

48、 同時(shí)，匯入行將付訖款項(xiàng)的借記通知寄給匯出行，完成一筆電匯匯款）3、票匯（remittance by bankers demand draft, D/D） On the request of the remitter, the remitting bank draws a demand draft on its overseas branch or correspondent bank ordering the latter to pay on demand to the payee upon presentation. convenient and transferable. 匯出行應(yīng)匯款人

49、的申請(qǐng)，代匯款人開(kāi)立以其分行或代理行為解付行的銀行即期匯票 ,可稱為銀行支票。如果匯出行與匯入行是聯(lián)行還可視為銀行本票，此票不需撥頭寸。 procedures for D/D 票匯結(jié)算業(yè)務(wù)程序（D/D） 適用于一手交錢、一手交貨的貿(mào)易。Bankers demand clean draftin D/DThe remitter applies for remittance to remitting bank. 匯款人填寫(xiě)票匯匯款申請(qǐng)書(shū)，交款付費(fèi)給匯出行The remitting bank will check the remitters account .if it is positive, th

50、e remitting bank will debit the account and draw a draft on the paying bank pay or pay to the order of the beneficiary. 匯出行開(kāi)立一張以匯入行為付款人的銀行即期匯票交給匯款人The remitter will send the draft to the beneficiary. 匯款人將匯票寄給收款人The remitting bank will keep the paying bank aware of the remittance via inter-bank syste

51、m. 匯出行將匯票通知書(shū)寄匯入行Upon receipt of the draft, the beneficiary will present the draft for payment to the paying bank. 收款人提示銀行即期匯票給匯入行要求付款A(yù)fter authentication of the draft against authorized signature ,the paying bank will release the funds to the beneficiary. 匯入行借記匯出行帳戶，取出頭寸，通過(guò)銀行印鑒驗(yàn)證匯票的真實(shí)性后，解付匯款給收款人draf

52、t六、三種支付方式的比較：第四章 托收一、跟單托收有兩種交單方式：付款交單和承兌交單1、付款交單（documents against payment，D/P)A.即期付款交單（D/P at sight)B.遠(yuǎn)期付款交單（D/P at days after sight)Procedures of D/P P912、承兌交單（documents against acceptance，D/A) P92二、Basic parties to a collection （當(dāng)事人）P851、委托人 principal-seller(drawer) 出口商/賣方（出票人） collection applica

53、tion 托收申請(qǐng)書(shū)(P94)2、托收行 remitting bank/寄單行 （出口地銀行） collection instruction (開(kāi)立的依據(jù)：托收指示 P95）3、代收行 collecting bank /提示行 presenting bank （進(jìn)口地銀行）4、付款人 payer - buyer (drawee)（進(jìn)口商） 5、需要時(shí)的代理 principals representative in case of need（在托收業(yè)務(wù)中，如發(fā)生付款人拒付，委托人可指定在付款地的代理人代為料理貨物存?zhèn)}、轉(zhuǎn)售、運(yùn)回等事宜。)四、Trade financing under D/P a

54、fter sightQ1、How to settle the problem when both goods and documents have arrived but the draft is usance?（如何解決“貨已到但匯票尚未到期”？）Trust Receipt For Importer（信托收據(jù)） Inward Bills -進(jìn)口押匯 ,即代收行允許進(jìn)口商憑T/R借單提貨。So it is collecting bank financial for importer D/P.T/R (signed in S/C)- 付款交單，憑信托收據(jù)借單,從票據(jù)法的角度來(lái)看，它還不如DA好 。So it is exporter financial for importer 信托收據(jù)（trust receipt）T/R在進(jìn)口商向代收行出具信托收據(jù)預(yù)借單據(jù)又分為兩種情形： 第一是進(jìn)口商在征得代收行同意的