國際結(jié)算期末復(fù)習(xí)資料

國際結(jié)算期末考

D/Pdocumentsagainstpayment付款交單

D/Adocumentsagainstacceptance承兌交單

T/RTrustReceipt信托收據(jù)

B/Lbilloflading提單

L/CLetterofCredit信用證

FCAFreeCarrier貨交承運(yùn)人

FASFreeAlongsideShip裝運(yùn)港船邊交貨

FOBFreeOnBoard裝運(yùn)港船上交貨

CFRCostandFreight成本加運(yùn)費(fèi)

CIFCostInsuranceandFreight成本加運(yùn)費(fèi)、保險費(fèi)

CPTCarriagePaidto運(yùn)費(fèi)付至

CIPCarriageInsurancePaidto運(yùn)費(fèi)、保險費(fèi)付至

DAFDeliveredAtfrontier邊境交貨

DESDeliveredExShip目的港船上交貨

DEQDeliveredExQuay目的港碼頭交貨

DDUDeliveredDutyUnpaid未完稅交貨

DDPDeliveredDutyPaid完稅后交貨

EXWEXWorks工廠交貨

T/TTelegraphicTransfer電匯匯款

M/TMailTransfer信匯匯款

D/DRemittancebyBanker'sDemandDraft票匯匯款

URCUniformRulesforCollection托收統(tǒng)一規(guī)則

M.T.DMulti-modaltransportdocument多式聯(lián)運(yùn)提單

UCPTheUniformCustomsandPracticeforDocumentaryCredits跟單信用證統(tǒng)一慣例

ICCInternationalChamberofCommerce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：Internationalpaymentsandsettlementsarefinancialactivitiesconductedamong

differentcountriesinwhichpaymentsareeffectedorfundsaretransferredfromonecountryto

anotherinordertoclearrelationsofdebts.

匯票：Abillofexchangeisdefinedofficiallyasanunconditionalorderinwriting,addressedby

onepersontoanother,signedbythefirstperson,requiringthesecondpersontowhomitis

addressedtopayondemand,oratafixedordeterminablefuturetime,acertainamountof

money,to,ortotheorderof,aspecifiedpersonortothebearer.

本票：Apromissorynoteisanunconditionalpromiseinwritingmadebyoneperson(themaker)

toanother(thepayeeortheholder),signedbythemakerengagingtopayondemand,orata

fixedordeterminablefuturetime,asumcertaininmoneytoortotheorderof

aspecifiedpersonortobearer.

信用證：Aletterofcreditisawrittenundertakingbyabank(issuingbank)giventotheseller

(beneficiary)attherequest,andontheinstruction,ofthebuyer(applicant)topayatsightorat

adeterminablefuturedateuptoastatedsumofmoney,withinaprescribedtimelimitand

againststipulateddocumentswhichcompliedwiththetermsandconditionsofthecredit.

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支票：Acheckisanunconditionalorderinwritingaddressedbythecustomertoabanksigned

bythatcustomerauthorizingthebanktopayondemandaspecifiedsumofmoneytoortothe

orderofanamedpersonortobearer.

匯付：Remittancereferstothetransferoffundsfromonepartytoanotheramongdifferent

countriesthroughbanks.Attherequestofitscustomer,abanktransfersacertainsumof

moneytoitsoverseasbranchesorcorrespondentbanksandinstructsthemtopayanamed

personorcorporationdomiciledinthatcountry.

托收：Collectionisanarrangementwherebythegoodsareshippedandarelevantbillof

exchangeisdrawnbytheselleronthebuyer,and/orshippingdocumentsareforwardedtothe

seller'sbankwithclearinstructionsforcollectionthroughoneofitscorrespondentbank

locatedinthedomicileofthebuyer.

計算題

一、TheAmounttheExporterCanGet?P44

SupposeanacceptedbillforUSD50,000fallsdueonJune30andtheexportertakesittoa

discountbankonApril6.Ifthediscountrateis10%,thediscountinterestis?

Issue：July30

Value：50000USD

Interestrate：

Tenor：

Accept：

Discountrate：10%

D=V*TxR/360

D=DISCOUNTINTEREST

V=FACEVALUEOFTHEBILL

T=TENOR(DAYS)

R=DISCOUNTRATE(N%PERANNUAM每年)

二、TheAmounttheExporterCanGet?

P45三、SupposeanacceptedbillforUSD80,

Issue：July302008000fallsdueonJuly12andthe

Value：10000RMBexportertakesittoadiscountbankon

Interestrate：8%March9.Ifthediscountrateis5%(year),

Tenor：3monthswhatwouldbethediscountinterest

Accept：August27andhowmuchcanthepayeeget?

Discountrate：10%

貼現(xiàn)日：3.9到期日：7.12天數(shù)：125天

到期價值=(80000X5%X125)/360=1388.89元

2

ThePayeeCanGet=80000-1388.89=78611.11元

問答題：

1.信匯、電匯、票匯的特點(diǎn)itwillspendmoretimetoreceivethe

?TelegraphicTransfer,T/T(電匯匯款)money.

1)Itisakindofremittance(順匯).4)Bankcanoccupythefundsunderwayfor

2)Itisthefastesttypebutthechargesareashorttime.

higher.

3)Inbankremittance,theT/Tisin?DemandDraft,D/D(票匯)

preferencetoothers.Itisdealtonthe1)Thepayingbankisflexible.

samedayandthebankcan'tusethe2)Thedraftcanreplacethecashtobe

fundsunderway.negotiated.

4)Itissafeandcreditable.3)Thedraftiscarriedbytheremitter

himselforispostedbytheremittertothe

?MailTransfer,M/T(信匯匯款)payee.

1)Itisakindofremittance(順匯).4)Thepayingbankneedn'tnotifiesthe

2)Thechargeislow.beneficiaryandthelatterwillcometo

3)Itistheslowertypeandbecauseofmail,receivethemoney.

2.ChapterofCOVER

NostroAccount往賬：AbankaccountconductedbyaBritishbankwithaforeignbank,usuallyin

theforeigncurrency.

VostroAccount來賬：AbankaccountheldbyaforeignbankwithaBritishbank,usuallyin

sterling.

ReimbursementMethods撥頭寸的方法(課堂要求掌握前兩種，余下四種看課件)

1.Creditingvostroaccountofthepayingbank

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。

paymentorder支付委托書

賬戶行----------------------------------------------------?開戶行

remittingbank?payingbank

creditadvice付訖的貸記通知

etc:Incover,wehavecreditedthesumtoyou'rea/cwithus.

寄出貸記報告單稱已貸記匯入行賬戶。

2.Debitingremittingbank'snostroaccount

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。

paymentorder支付委托書

開戶行----------------------------------------------------?賬戶行

remittingbank?payingbank

debitadvice付訖的借記通知

etc:Incover,pleasedebitoura/cwithyou.

(Youareauthorizedtodebitthesumtoouraccountwithyou.)

寄出借記報告單稱已借記匯出行賬戶。

3.FunctionsofNegotiableInstrument流通票據(jù)的功能P39

1)Asameansofpayment;

2)Asacreditinstrument;

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3)Asatransferableinstrument;

4)Asameansoffinance.

4.BasicMethodsofInternational2)Theobligationofpaymentbornbythe

PaymentsandSettlements:bankislimitedandconditional

1)Settlementoncommercialcredit:3)Aletterofcreditisself-sufficient

?remittance(匯付)：A.paymentindocumentsandisindependentofthe

advanceB.openaccountsalescontract

②collection(托收)4)Letterofcreditisapuredocumentary

2)Settlementonbankcredit：business,thatis,banksdealwith

?letterofcredit(信用證)documentsandnotwithgoods,services

②bankguarantee(銀行擔(dān)保)orotherperformancestowhichthe

documentsrelate.

5.CharacteristicsofCollection托收的特點(diǎn)

1)Itisbasedoncommercialcredit7.Principlesinexaminingdocuments審單

2)Thecapitalburdenisnotbalance的原則

3)Itissaferthantheremittance1)單證相符：Thename,contentand

4)Itcanaffordfinancingtothesellerorsignatureofthedocumentspresented

buyershouldbeinconformitywiththetermsand

5)Theprocedureissimple,fastandtheconditionsofthecredit.Anysmall

chargesarenothigh.discrepancyispossibletobecomethe

reasonforrefuse.

6.CharacteristicsofLetterofCredit信用證2)單單相符：Thedocumentsshouldbein

的特點(diǎn)conformitywitheachother.

1)Itisakindofbanker'scredit.Theissuing

bankundertakesprimaryliabilitiesfor

payment

實(shí)際操作題(填表類)

1.匯票BillOfExchangeP45P63-5-6

No._______________________,____________

Date.____________

EXCHANGEFOR___________________

At_______________sightoftheFirstofExchange,secondofthesametenoranddate

unpaid,paytotheorderof_____________________________________________________

thesumof___________________________________________________________________

Drawnunder_________________________________________________________________

To:ForandonbehalfofXXX

(Signature)

4

Exchangefor_____________________,DATE

At_______________sightoftheFirstofExchange,secondofthesametenoranddate

unpaid,paytotheorderof_____________________________________________________

thesumof___________________________________________________________________

Drawnagainst________________________________________________________________

To:ForandonbehalfofXXX

(Si-ture)

ACCEPTED

TIME(SIGHT)

Payableat___________

For_____________________

(Signature)

Question:

匯票期限到期日

At30daysaftersight

At30daysfromsight

At30daysafterdate

At60daysafterdate

Atoneandhalf,amonthafterdate

2.本票PromissoryNoteP49碘P63-7

PromissoryNote_________,________

For__________________

On__________________________fixedbythepromissorynotewepromisetopay_____

___________thesumof______________________________________________________.

Forandbehalfof

⑸gned)

ChequeNo.

Payto______________________________________________________________

thesumof______________________________________________

5

(Signature)

3.On18,March2009,BankofChina,GuangzhouBranchreceivedamailtransfer

paymentorderfromBankofChinaHongKong.Pleasecompletetheforms.

BANKOFCHINA,HONGKONGBRANCH

DATE,HONGKONG

Pleaseadviseandeffectthefollowingpaymentlessyourchargesifany.Incover,wehave

creditedyouraccountwithus.

TOBANKOFCHINA,

GUANGZHOU

No.ofMailTransferToBePaidToAmount

MTXXXXRuiqiGarmentCo.Ltd,HKD200,000.00

GuangzhouNo.XXXX

Amountinwords:H.KDollarsMessage:BeingProceedsunder

TwoHundredThousandS/CNo.XXX

ByOrderOfUniversalGarment

Imp.&Exp.Co.HongKong

BandofChina,HongKong

RemittingBank:PayingBank:

Payee:Remitter:

Theproceedsisusedfor:CurrencyandAmount:

CoverInstruction:

4.QUESTION:AdraftN0.426898forUSD100,000.00isdrawnbyTheAmerican

ExporterCo.17MainStreetTampa,Florida,U.S.DonTheFrenchIssuingBank,38rue

Francoislei;Paris,Francepayableat60dayssighttotheorderofourselvesdated25

March,2000marked"DrawnunderTheFrenchIssuingBank,Paris,FranceL/C

N0.12345dated25Feb.,2000".

Billofexchange

No.①0

Exchangeforo

At@Sightofthisfirstofexchange(SECONDB日NGUNPAID)

Payto(theorderof)o

Thesumofo

DrawnUnder0

L/CNO.?Dateo

(signature)

Tooa

6

A：①426898025March,2000Tampa,Florida③$100,000@60days?TheAmericanExporterCo.

Inc.ollSDollarsonehundredthousandonly?TheFrenchIssuingBank,Paris?12345?25Feb,

2000

oTheFrenchIssuingBankoTheAmericanExporterCo.

38rueFrancoisler75008Paris,France17MainStreetTampa,Florida

5.QUESTION:PleasedrawademanddrafttomakeremittancebyD/D

Draft:No.20060613

Amount:HKD32,150.00

Placeanddateofdraft:Tianjin,8May,2009

Payingbank:BankofChina,HongKong

Payee:theorderofUnitedTradingCompany,HongKong

Payagainstthisdrafttothedebitofouraccount.

Remittingbank:BankofChina,Tianjin

Remitter:ChinaNationalLightIndustrialProductsImp.&Exp.Corp.,TianjinBranch,Tianjin

BANKOFCHINA

NotNegotiable

NO.o

AccountPayee

AMOUNT0

Thisdraftisvalidforoneyearfromdateofissue

To:@

Payto<5>

THESUMOFo

PAYAGAINSTDRAFTTOTHEDEBITOFOURACCOUNT

ForBANKOFCHINA,TIANJIN

Signature

A：O200606130HKD32,150.00?Tianjin,8May,2009④BankofChina,HongKong0Theorder

ofUnitedTradingCompany,HongKongeHongKongDollarThirty-Twothousandsonehundred

andfiftyonly

案例分析

CASE1：

ChinesecompanyAconcludedapurchasecontractwithaBelgiumcompanyforsomegoods.

ThecontractrequirethatthegoodsshouldbeGradeMoraboveandthattheexportershould

surrendercertificatewhichverifythatthegoodshasreachedGradeM.ButAdidn'trequest

certificateofGradeMintheL/Copenedbyhim.

Afterdelivery,Atookthedeliveredgoodsbeforepaying.ThenAfoundthatthegoodsdidn't

reachGradeMandaskedthelocalquarantinetogiveatestification.Aheldthetestificationto

demandtheopeningbanktodishonor.

QUESTION:

l.ShouldtheopeningbankdishonortheL/C?

2.Pleasestatementthereason.

ANSWER:

1.Theissuingbankshouldnotdishonor.

2.Thoughthebankknowsthefactthatthesellerfailtoimplementalltheconditionsofthe

contractwholly,thebankmustmakepayment.

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3.AccordingtotheprinciplethatL/Cisanindependentcontractualdocumentandthe

operationofL/Cisbasedondocuments,thebankmustmakepaymentaslongastheseller

surrenderstheaccordantdocuments.

CASE2：

OneofJapanesecompanyopenedanirrevocableL/Contherequestofitscustomer.The

exporterwasinGuangzhou.TheL/Cstipulatesthatthenegotiatingbankcanberepaidbythe

openingbank'sNewYorkbranch.OnebankinGuangzhounegotiatedthedraft,forwardedthe

documentstotheopeningbankandgetpaymentfromthereimbursingbank.

Onthe4ndday,theopeningbanksaidthattherewerediscrepanciesbetweenthe

documentsandL/Candasksfortherepaidamount.Thenegotiatingbankconfirmedthe

discrepanciesbutthebeneficiarysaidthattheopenerhadtakenthegoodswithoutthebillsof

lading.

QUESTION:

Canthenegotiatingbankrefusetopaythemoneybacktotheopeningbank?Why?

ANSWER:

1.Thenegotiatingbankcan'trefusetopaybackthemoney.

2.L/Cisbasedondocument.Thepartiesconcerneddealwithdocumentsratherthangoods

orfacts.IfthedocumentpresentedisnotinconformitywiththeL/C,thebeneficiarycan't

getpayment.

CASE3：

Oneofourcompaniesexported5000tonsofrice.TheL/Cstipulatedthat1000tonswas

shippedeverymonthfromJanuarytoMay.Thesellershipped1000tonsseparatelyduring

JanuaryandFebruarybuttherewasnoshipmentinMarchbecauseoflackingofgoods.Thenthe

exportershipped2000tonsand1000tonsseparatelyinAprilandMay.

Whentheexporternegotiatedtheshippingdocuments,thebankrefusedtopaythe3000

tonsshippedinAprilandMaybecausetheshipmentinMarchwasnotinaccordancewiththe

stipulationsoftheL/C.

Question:

Wasthebankcorrect?Why?

ANSWER:

1.Thebankwasright.

2.BecauseaccordingtotheUniformCustomsandPracticeofDocumentaryLetterofCredit,if

partialshipmentsstipulatedefinitelythenumberoflots,timeandquantityofeverylot,

thesellershouldexactlyconformtothestipulation.Ifthesellerdoesn'tconformtothe

stipulationinacertainperiod,theperiodtogetherwiththefollowingwillbeinvalid

automatically.

選擇題

1.Totheexporter,thefastestandsafestmethodofsettlementiscashinadvance.

2.Totheimporter;thefastestandsafestmethodofsettlementisopenaccount.

3.Underaletterofcredit,theexportercanreceivethepaymentonlywhenthedocuments

presentedcomplywiththecreditterms.

4.Whichofthefollowingisbasedoncommercialcredit?Collection（】EU攵）

5.Therearefourmainmethodsofsecuringpaymentininternationaltrade:④paymentin

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advance;①paymentunderdocumentarycredit;③collection;②openaccount.Froman

exporter'spointofview,theorderofpreferenceis⑷①⑶②.

6.Thedocumentarycollectionprovidesthesellerwithagreaterdegreeofprotectionthan

shippingonopenaccount（賒賬交易）。

7.Foreigntradecanbeconductedonthefollowingtermsexceptforpublicbonds.

8.Cashsettlementiseffectedbyshippingpreciousmetals（貴金屬）takingtheformofcoins,

barsorbullions.

9.Internationalcashsettlementhasthefollowingdisadvantagesexceptsafe.f口口包括

expensive\risky\time-consuming）

10.Ifabillispayable"60daysafterdate”,thedateofpaymentisdecidedaccordingtothedate

ofthebill.

11.Atermbillmaybeacceptedbythedrawee.

12.Thepartytowhomthebillisaddressediscalledthedrawee.

13.Themakerofapromissorynotehasprimeliabilitywhiletheotherpartieshavesecondary

liability.

14.A（n）billofexchangeisafinancialdocument.

15.Demanddraft（即期匯票）isoftenusedwhentheclientwantstotransferthefundstohis

beneficiaryhimself.

16.Ifthepayingbankopensacurrentaccountwiththeremittingbank,thereimbursementmay

beeffectedbycreditingvostroaccountofthepayincbank（主動貸i己）

17.IfaLondonbankmakesapaymenttoacorrespondentabroad,theforeignbank'svostro

accountwillbecredited.（貸t己）

18.IfBarclayBankinstructsCitibanktopayasunofUSD2,000,000toMidland,itsnostroaccount

shouldbedebited（借t己）.

19.SupposethataUKfirmwhichistopayadebttoaWestGermansupplierinDeutschmarks.

Thefirmw川giveawritteninstructiontoitsbankintheUKtoissueamailtransfer.Thenthe

UKbankdebittheUKfirm'saccountrsauthorized.

20.Theprincipalisgenerallythecustomerofabankwhopreparesdocumentationandsubmits

themtotheremitting（托收）bankwithaapplicationforpaymentfromthebuyer（drawee）.

21.Whichtypeofcollectionoffersthegreatestsecuritytotheexporter?Documentsagainst

payment,即期付款交單

22.Whichofthefollowingisnotariskthattheexporterassumesondocumentarycollection

basis?B.harmtothereputationduetodishonor

PS:tariskthattheexporterassumesondocumentarycollectionbasis:A.non-acceptanceof

merchandiseC.exchangerestrictionsD.non-paymentoftradeacceptance

23.Theremittingbankisthebankofwhichtheprinciplehasentrustedthecollection.

24.Theimportanceofthedistinctionbetweenfinancialdocumentsandcommercialdocuments

liesinthatithelpsdecidewhetheritiscleancollectionordocumentarycollection.

25.Letterofcreditisaconditionalundertskinctomakepayment.

26.Withanunconfirmedirrevocableletterofcredit,theadvisingbanktransmitsdetailwithout

commitmenttothebeneficiary.

27.Aconfirmedirrevocableletterofcreditcreatesthehi/hestlevelofsecurityagainstsovereign

risk政治風(fēng)險.

28.Confirmationofacreditmaybegivenbvtheadvisingbankattherequestoftheissuingbank.

9

29.Thesumofthetransferredcreditiswillnotbemorethaninthecreditbeforetransfer.

30.Inadditiontostipulatinganexpirydateforpresentationofdocuments,everycreditshould

alsostipulateaspecifiedperiodoftimeafterthedateofshipmentduringwhichpresentation

mustbemade.Ifnosuchperiodoftimeisstipulated,bankswillnotacceptdocuments

presentedtothemlaterthen21daysafterthedateofshipment.

31.IfacreditstipulatingtotalamountavailableisaboutUSD100,000.00,thenbankwillrefuse

theinvoicethatbearstheamountofC.PS:若沒有"about則默認(rèn)為15%的增減幅度。

A.USD100,000.00B.USD100,500.00C.USD120,000.00D.USD99,900.00

32.Theadvisingbankinformsthebeneficiaryanotherbankhasissuedacreditinhisfavor

withoutaddingitsownengagement.

33.Inaletterofcredit,thebankpaysthesellerfordocumentswhichagreewiththecredit.

34.J.A.Smithappliestohisbankforaletterofcredit.ThebankissuedthecreditandmailsittoC.

Thomas.Mr.Smithistheapplication.

35.Whichofthefollowingtransportdocumentisnegotiable可流通轉(zhuǎn)讓？Marinebilloflading

36.Thebillofladingisevidenceofownership,itthusfunctionsasatitledocument物權(quán)憑證）.

37.Acommercialinvoiceisastatementdescribingthemerchandise,itscostandshipping

charges.

38.Theminimumamountoftheinsurancecoverundertheletterofcreditmustbe110%of

CIFvalue.

填空題

1.Settlementoncommercialcreditusuallyincludespaymentinadvance,openaccount,

remittanceandcollection.

2.Settlementsonbankcreditincludeletterofcreditandbankguarantee.

3.BeforethesixthcenturyB.C.,goodswereexchangebetweentradersindifferentcountrieson

abarterbasis.

4.Theshipmentofgoldorsilveracrossnationalboundarieswasbothexpensiveandrisky.

5.Ifthepayingbankmaintainstheremittingbank/saccount,thereimbursementmaybe

effectedbydebitingremittingbank'snostroaccount.

6.Underdocumentsagainstacceptance,thebuyergainspossessionofthegoodsbefore

paymentandisabletodisposeofthegoodsashewishes.

7.UnderD/Patsight,thesellerissuesadraft.Thecollectingbankpresentsthedrafttothe

buyer.Whenthebuyerseeithemustpaythemoneyatonce,thenhecangettheshipping

document.（即期付款交單）

課堂老師附加練習(xí)

ChP3Answerfollowingquestions:

l.Whatiscleanbill?P48

Itisabillwithoutshippingdocumentsattachedthereto.

3.Whatarethepartiesinvolvedininternationaltrade?P2

Theyarethebuyerwhopurchasesthegoods,thesellerwhoprovidesthegoodsandbanks

thatfacilitatethepaymentofthetransaction.

4.Accordingtothetenor,writedowntypesofbill.P47

SightbillandTimebillorusancebill.

5.Pleasestatewhichofthefollowingcanbeusedinabillandgivethereasons:

10

1)PaytoV;

2)Iwillbeverypleasedifyoupaytox；

3)PaytoxifthegoodstheysuppliedarecompliedwithcontractNo.123;

4)Paytoxprovidingthegoodsarrivedatdestinationbefore21,October;

5)Paytoxonconditionthatgoodshavebeenshippedonboardbefore18,

November;

6)Ibegyoupaytox；

7)PleasepaytoV;

8)PaytoV,D/P(D/A),Drawnagainstshipmentof20balesofcottonfrom

GuangzhoutoHongKongforcollection;

9)PaytoxoutoftheproceedsinourNo.456account;

10)PaytoV,DrawnunderL/CNo.123issuedbyXXbank,NewYork,dated12,

November,2009;

11)Wouldyoupleasepaytox.

6.Whichofthefollowingstatementsaboutsumarevalidinabillandgivethereasons:

1)ThesumofaboutonethousandUSD.;x_

2)ThesumofcircaonethousandUSD.;x_

3)