chapter 1 2014年結(jié)算與單證1本系

湖北理工學(xué)院經(jīng)濟(jì)與管理學(xué)院

InternationalSettlementandDocuments

主講人：張華

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E-MAIL：zhang-h1998@

ChapteroneIntroductiontoInternationalSettlementsandDocumentsInternationalSettlements1

InternationalTradeDocuments

2ClassificationofInternationalTradeDocuments

3

InternationalTradeDocuments&Practice

4objectives問(wèn)題如何做一筆國(guó)際貿(mào)易？貨物貿(mào)易有哪些具體步驟？你認(rèn)為國(guó)際貿(mào)易與國(guó)內(nèi)貿(mào)易的區(qū)別？extensivequestion引申的問(wèn)題國(guó)際結(jié)算與單證的關(guān)系合同與單證的關(guān)系本課程的體系本課程與本學(xué)科的關(guān)系本課程的特點(diǎn)及學(xué)習(xí)方法國(guó)際結(jié)算的概念指為清償國(guó)際間的債權(quán)債務(wù)關(guān)系而發(fā)生在不同國(guó)家之間的貨幣收付活動(dòng)。分為貿(mào)易結(jié)算和非貿(mào)易結(jié)算。國(guó)際貿(mào)易結(jié)算是指有形貿(mào)易活動(dòng)(即由商品的進(jìn)出口)引起的貨幣收付活動(dòng)，是國(guó)際結(jié)算的主要內(nèi)容。其項(xiàng)目單一，但在國(guó)際收支中占有特殊地位，并具有結(jié)算方式的多樣性。非貿(mào)易結(jié)算是指由有形貿(mào)易以外的活動(dòng)(包括國(guó)際資本流動(dòng)、國(guó)際資金借貸、技術(shù)轉(zhuǎn)讓、勞務(wù)輸出、僑民匯款、捐贈(zèng)、利潤(rùn)與利息收支、國(guó)際旅游、運(yùn)輸、保險(xiǎn)、銀行業(yè)等活動(dòng))引起的貨幣收付活動(dòng)。它的項(xiàng)目繁多，但結(jié)算方式簡(jiǎn)單，只涉及部分結(jié)算方式的內(nèi)容。國(guó)際結(jié)算的整體框架

1.一個(gè)基礎(chǔ)---合同。2.兩個(gè)主題---速度、風(fēng)險(xiǎn)。3.三項(xiàng)內(nèi)容---票據(jù)、結(jié)算方式、單據(jù)（包含融資）4.多項(xiàng)約束---國(guó)際慣例、公約、法規(guī)、原則e.g.2013年進(jìn)出口總額4.16萬(wàn)億美元其中，出口總額2.21萬(wàn)億美元

活期年利率0.35%計(jì)算：提前一天結(jié)匯，純利潤(rùn)是？融資--國(guó)際結(jié)算融資是指進(jìn)出口商如何利用票據(jù)及(或)單據(jù)，結(jié)合結(jié)算方式進(jìn)行特定方式的融資(或融物)。例如票據(jù)貼現(xiàn)、信托收據(jù)、進(jìn)出口押匯、保理、出口信用保險(xiǎn)項(xiàng)下融資等。Financing

主要內(nèi)容1.基本結(jié)算方式：匯付、托收與信用證2.結(jié)算工具：匯票、支票與本票3.商業(yè)單據(jù):商業(yè)發(fā)票、運(yùn)輸單據(jù)、保險(xiǎn)單據(jù)、公務(wù)證書(shū)及其他單據(jù)4.國(guó)際結(jié)算附屬方式：國(guó)際保理服務(wù)包買(mǎi)票據(jù)業(yè)務(wù)銀行保函MeansofInternationalSettlement結(jié)算方式單證DocumentsCreditInstruments票據(jù)課程內(nèi)容contract合同documents單證國(guó)際慣例、法律法規(guī)課程內(nèi)容國(guó)際貿(mào)易融資風(fēng)速險(xiǎn)度防范CommercialInvoiceWeightList／MemoPackingDocumentsInsurancePolicy／Certificate)TransportDocuments匯票BillOfExchange／Draft)本票P(pán)romissoryNote支票ChequeCheckRemittance

Collection

LetterofCredit

ContentofInternationalSettlementsInternationalFactoringForfeitingLetterofGuaranteeBidBondStandbyLetterofCredit

CreditInstrumentsMeansofInternationalSettlement

Documents

SubsidiaryMeansofInternationalSettlement

RightandDutyofSellerBuyerSeller

CargoLoansRightandDutyofBuyerThebuyerandseller參與國(guó)際貿(mào)易的相關(guān)部門(mén)

FinancialDocumentsCommercialDocuments

OfficialDocumentsPublicDocuments

OtherCertificatesCommercialInvoiceWeightList／MemoPackingDocumentsInsurancePolicy／Certificate)TransportDocuments匯票BillOfExchange／Draft)本票P(pán)romissoryNote支票ChequeCheckInspectionCertificateCertificateofOriginGSPFormAConsularCertificateOfOriginBeneficiary’sCertificate)CertificateofVessel’sNationalityItineraryCertificateCaptain’sReceipt1.2kindsofInternationalTradedocuments1．根據(jù)國(guó)際商務(wù)單證的用途劃分（1）FinancialDocuments金融單據(jù)BillOfExchange／Draft匯票P(pán)romissoryNote本票

Cheque／Check支票（2）CommercialDocuments商業(yè)單據(jù)是指發(fā)票、運(yùn)輸單證、所有權(quán)單證與國(guó)際商務(wù)業(yè)務(wù)有關(guān)的非金融單據(jù)。CommercialInvoice商業(yè)發(fā)票WeightList/

Memo重量單／磅碼單PackingDocuments裝箱單據(jù)kindsofInternationalTradedocuments常見(jiàn)的有：PackingList／PackingSlip裝箱單PackingSummary包裝提要PackingSpecification包裝說(shuō)明DetailedPackingList詳細(xì)裝箱單MeasurementList尺碼單AssortmentList花色搭配單InsurancePolicy／Certificate保險(xiǎn)單／保險(xiǎn)憑證TransportDocuments運(yùn)輸單據(jù)等常見(jiàn)的有：OceanBillofLading海運(yùn)提單RailWaybill鐵路運(yùn)單CargoReceipt承運(yùn)貨物收據(jù)AirWaybill航空運(yùn)單ParcelPostReceipt郵包收據(jù)CombinedTransportDocument，CTD或C．T．B／L聯(lián)合運(yùn)輸單據(jù)(3)OfficialDocumentsorPublicDocuments官方單據(jù)是指政府機(jī)關(guān)、社會(huì)團(tuán)體簽發(fā)的各種證件。

InspectionCertificate商檢證書(shū)CertificateofOrigin產(chǎn)地證GeneralizedSystemofPreferenceCertificateofOriginFormA普惠制產(chǎn)地證,即GSPFormACustomsInvoice海關(guān)發(fā)票ConsularInvoice領(lǐng)事發(fā)票ConsularCertificateofOrigin領(lǐng)事產(chǎn)地證(4)OtherCertificates其他證明

Beneficiary’sCertificate受益人證明CopyofCable／Telex／Fax電抄CertificateofVessel’sNationality船籍證明ItineraryCertificate航運(yùn)路線證明Captain’sReceipt船長(zhǎng)收據(jù)FreightReceipt運(yùn)費(fèi)收據(jù)COLLECTIONSICCPUBLICATIONNO.5221995REVISIONINFORCEASOFJANUARY1,1996B“Documents”meansfinancialdocumentsand/orcommercialdocuments：i．“Financialdocuments”meansbillsofexchange，promissorynotes，cheques

，orothersimilarinstrumentsusedforobtainingthepaymentofmoney；ii．“Commercialdocuments”meansinvoices，transportdocuments，documentsoftitleorothersimilardocuments，oranyotherdocumentswhatsoever，notbeingfinancialdocuments．.FinancialDocumentse.g.billofexchangepromissorynotecheckCommercialDmercialinvoicetransportationdocuments1.2kindsofInternationalTradedocumentsURC522國(guó)際商會(huì)第522號(hào)出版物《托收統(tǒng)一規(guī)則》URC522總則與定義中第2條b款的定義，按單證的性質(zhì)把單證分為:1)商業(yè)單據(jù)（CommercialDocuments)如commericialinvoice、transportiondocuments、所有權(quán)單據(jù)或其他類似的單據(jù)；2）金融單據(jù)(FinancialDocuments)如billofexchange、promissorynote、check或其他用于取得付款資金的類似憑證。1.2kindsofInternationalTradedocumentsRequirementof

MakingoutDocuments

正確correctness

完整completeness及時(shí)Promptness簡(jiǎn)明Clearness整潔conciseness1.3制單基本要求

正確：前提條件單證不正確就不能安全結(jié)匯。兩方面：一是要求各種單據(jù)必須做到“三相符”，即單據(jù)與信用證相符、單據(jù)與單據(jù)相符、單據(jù)與貿(mào)易合同相符；另一方面則要求各種單據(jù)必須符合有關(guān)國(guó)際慣例和進(jìn)口國(guó)的有關(guān)法令和規(guī)定。例：<智斗獅城>注意：銀行企業(yè)差別1.3制單基本要求

完整單證完整的一種意義是指單證群體的完整性。種類完整：?jiǎn)巫C在通過(guò)銀行議付或托收時(shí)，一般都是成套、齊全而不是單一的。

內(nèi)容完整：要求每一種單據(jù)的本身內(nèi)容必須完備齊全。份數(shù)完整：要求出口人所提供的各種單據(jù)的份數(shù)要如數(shù)交齊，不能短缺。E.g.Fullsetsof--制單基本要求

及時(shí)

出單的日期。合理、可行每一種單據(jù)的出單日期不能超過(guò)信用證規(guī)定的有效期限或按商業(yè)習(xí)慣的合理日期。

交單議付指向銀行交單的日期不能超過(guò)信用證規(guī)定的交單有效期。（注意21天）

制單基本要求

簡(jiǎn)明要簡(jiǎn)化清楚語(yǔ)句流暢語(yǔ)法規(guī)范簡(jiǎn)潔、明了整潔

a.單證格式的設(shè)計(jì)和繕制力求標(biāo)準(zhǔn)化和規(guī)范化。b.單據(jù)內(nèi)容的排列要行次整齊，字跡清晰c.盡量減少差錯(cuò)和涂改。制單基本要求

1.4.1DefineIncotermsTradetermsareusingashorthandexpressionorthree-letterabbreviationtoindicatetheformationoftheunitpriceanddeterminetheresponsibilities,expensesandrisksbornebytwopartiesaswellasthetimeofthepassingofthepropertyinthegoods.

Warsaw-OxfordRules,1932(CIFONLY))

RevisedAmericanForeignTradeDefinitions(6kinds)

INCOTERMS2000(11kinds)1.4Internationaltrade&practice制單依據(jù)合同信用證商品的原始資料國(guó)際慣例國(guó)內(nèi)的法律法規(guī)國(guó)外客戶要求國(guó)外海關(guān)要求標(biāo)準(zhǔn)化標(biāo)準(zhǔn)化進(jìn)程p8單證主要標(biāo)準(zhǔn)樣式常用代碼1.4.1DefineIncotermsTradetermsareusingashorthandexpressionorthree-letterabbreviationtoindicatetheformationoftheunitpriceanddeterminetheresponsibilities,expensesandrisksbornebytwopartiesaswellasthetimeofthepassingofthepropertyinthegoods.

Warsaw-OxfordRules,1932(CIFONLY))

RevisedAmericanForeignTradeDefinitions(6kinds)

INCOTERMS2000(13kinds)1.4Internationaltrade&practice1.4.2UnderstandhowIncotermsassisttraders

Tosimplifycommunicationsbetweentradersaboutthesematters,theInternationalChamberofCommercehascreated:Asetofthirteenstandardpackagesoftermsandconditions,designedtosuittypicaltradingconditions.ThesearecalledIncoterms.

INCOTERMS1.4.3Identifythemainissuesgoverningchoiceofasuitable

IncotermsIncoterms:FOB,

CFR,CIF,FCA,CPT,CIPFreeonBoard

FOB（namedportofshipment，指定裝運(yùn)港）

例：FOBShanghai，ChinaFOBdefinedinINCOTERMS1.4.4Statethemainprovisionsofthese

FREEONBOARDmeansthatthesellerdeliverswhenthegoodspassovertheship’srailatthenamedportofshipment.Thismeansthatthebuyerhastobearallcostsandrisksoflossofordamagetothegoodsfromthatpoint.TheFOBtermrequiresthesellertoclearthegoodsforexport.Thistermcanonlybeusedforseaorinlandwater-waytransport.Ifthepartiesdonotintendtodeliverthegoodsacrosstheship’srail,theFCAtermshouldbeused.1.FreeonBoard

CFR（namedportofdestination，指定目的港）例：CFRLosAngeles，USACFRdefinedinINCOTERMSwhenthegoodspasstheship’srailintheportof

shipment.Thesellermustpaythecostsandfreightnecessarytobringthegoodstothenamedportofdestination,Buttheriskoflossofordamagetothegoods,

aswellasanyadditionalcostsduetoeventsoccurringafterthetimeofdelivery,aretransferredfromthesellertothebuyer.TheCFRtermrequiresthesellertoclearthegoodsforexport.Thistermcanonlybeusedforseaandinlandwaterwaytransport.Ifthepartiesdonotintendtodeliverthegoodsacrosstheship’srail,theCPTtermshouldbeused.2.CostandFreightCIF（namedportofdestination，指定目的港）

例：CIFLosAngeles，USACIFdefinedinINCOTERMS

COST,INSURANCE,andFREIGHTmeansthatthesellerdeliverswhenthegoodspasstheship’srailintheportofshipment.Thesellermustpaythecostsandfreightnecessarytobringthegoodstothenamedportofdestination,BUTtheriskoflossofordamagetothegoods,aswellasanyadditionalcostsduetoeventsoccurringafterthetimeofdelivery,aretransferredfromthesellertothebuyer.However,inCIFtheselleralsohastoprocuremarineinsuranceagainstthebuyer’sriskoflossofordamagetothegoodsduringthecarriage.3.Cost,Insurance,andFreightConsequently,thesellercontractsforinsuranceandpays

theinsurancepremium.ThebuyershouldnotethatundertheCIFtermthesellerisrequiredtoobtaininsuranceonlyonminimumcover.Shouldthebuyerwishtohavetheprotectionofgreatercover,hewouldeitherneedtoagreeasmuchexpresslywiththesellerortomakehisownextrainsurancearrangement.TheCIFtermrequiresthesellertoclearthegoodsforexport.Thistermcanonlybeusedforseaandinlandwaterwaytransport.Ifthepartiesdonotintendtodeliverthegoodsacrosstheship’srail,theCIPtermshouldbeused.3.Cost,Insurance,andFreight傳統(tǒng)組衍生組FOB、CFR、CIF的衍生FreeonBoardFOB

（namedportofshipment）FreeCarriageFCA

（namedplace）CostandFreightCFR

（namedportofdestination）CarriagePaidToCPT（namedplaceofdestination）Cost,Insurance,andFreightCIF

（namedportofdestination）Carriage&InsurancePaidToCIP

（namedplaceofdestination）

貨交裝運(yùn)港術(shù)語(yǔ)FOB、CFR、CIF貨交承運(yùn)人術(shù)語(yǔ)|FCA、CPT、CIP運(yùn)輸方式海洋、運(yùn)河運(yùn)輸海、陸、空，多式聯(lián)運(yùn)運(yùn)輸單據(jù)已裝船清潔提單各種運(yùn)輸單據(jù)交貨地點(diǎn)裝運(yùn)港運(yùn)輸工具、運(yùn)輸站、收貨點(diǎn)風(fēng)險(xiǎn)界限船舷第一承運(yùn)人的監(jiān)管裝卸費(fèi)用租船運(yùn)輸時(shí)要進(jìn)一步明確包括在運(yùn)費(fèi)中貨交裝運(yùn)港術(shù)語(yǔ)VS貨交承運(yùn)人術(shù)語(yǔ)Commodityan