國際結算期末復習資料

Functions(票據(jù)的功能)P39Asameansofpayment;Asacreditinstrument;Asatransferableinstrument;Asameansoffinance.匯票的貼現(xiàn)P44——持票人在票據(jù)到期前為獲取現(xiàn)款向銀行貼付一定的利息所做的票據(jù)轉(zhuǎn)讓。貼現(xiàn)的計算：貼現(xiàn)凈值＝到期價值－貼現(xiàn)利息貼現(xiàn)利息D＝（V×t×r）/TV—到期價值t—貼現(xiàn)日到到期日的天數(shù)r—年貼現(xiàn)率T—1年的基礎天數(shù)（360天計)AdraftwasissuedonJuly30th,.TheparvaluewastenthousandRMB,therateofinterestperannumwas8%.Thetenorwas3monthsaftersightandthedraweeaccepteditonAugust27th,.Theholderdiscountedthedraftattherateof10%perannumonSeptember19th,.Howmuchcantheholderreceive?P1到期價值＝（10000×8％×120）/360＋10000＝10266.67元貼現(xiàn)利息＝（10266.67×10％×69）/360＝196.78元貼現(xiàn)凈值＝10266.67－196.78＝10069.89元DefinitionofBillofExchangeP40Abillofexchangeisdefinedofficiallyasanunconditionalorderinwriting,addressedbyonepersontoanother,signedbythefirstperson,requiringthesecondpersontowhomitisaddressedtopayondemand,oratafixedordeterminablefuturetime,acertainamountofmoney,to,ortotheorderof,aspecifiedpersonortothebearer.匯票是由一種人(drawer)向另一種人(drawee)簽發(fā)的無條件的書面命令規(guī)定受票人見票時或在未來某一規(guī)定的或可以確定的時間(tenor)將一定金額的款項支付給某一特定的人或其指定人，或持票人(payee)。PromissoryNote:Apromissorynoteisanunconditionalpromiseinwritingmadebyoneperson(themaker)toanother(thepayeeortheholder),signedbythemakerengagingtopayondemand,oratafixedordeterminablefuturetime,asumcertaininmoneytoortotheorderofaspecifiedpersonortobearer.P48本票是一種人向另一種人簽發(fā)的，保證于見票時或定期或在可以確定的未來時間，對某人或其指定人或持票來人無條件支付一定金額的書面付款承諾.Check:Acheckisanunconditionalorderinwritingaddressedbythecustomertoabanksignedbythatcustomerauthorizingthebanktopayondemandaspecifiedsumofmoneytoortotheorderofanamedpersonortobearer.P50支票(ChequeorCheck)是銀行存款戶根據(jù)協(xié)議向銀行簽發(fā)的即期無條件支付命令Remittance（順匯、匯付）:theforwarddirectionofpaymentinstrumentsandtheflowdirectionoffundsarethesame.順匯，又稱匯付，是指債務人積極將款項交給本國銀行，委托銀行通過某種結算工具的使用將匯款付給國外債權人或者收款人。結算工具的流向和資金的流向相似，因此稱為順匯。Reverseremittance（逆匯）:thetwoaspectsaredifferent.Thecreditorissuesadraft,entrustinghisbanktoclaimpaymentfromhisoverseasdebtor.逆匯是指債權人通過出具票據(jù)委托本國銀行向國外債務人收取匯票金額的結算方式，因結算工具的流向和資金的流向相反。RemittanceConception:Remittancereferstothetransferoffundsfromonepartytoanotheramongdifferentcountriesthroughbanks.Attherequestofitscustomer,abanktransfersacertainsumofmoneytoitsoverseasbranchesorcorrespondentbanksandinstructsthemtopayanamedpersonorcorporationdomiciledinthatcountry.P64匯款，也稱匯付。它是指銀行或其他金融機構（匯出行）應匯款人（付款人）的規(guī)定，通過一定的方式將一定的金額交給其國外的代理機構（匯入行），并由匯入行將款項解付給收款人的一種結算方式。RemittancePartiesP64-65匯款人（Remitter）;匯出行（RemittingBank）;匯入行（PayingBank）;收款人（PayeeorBeneficiary）Typesandtheprocedure:TelegraphicTransfer,T/T(電匯匯款);MailTransfer,M/T(信匯匯款)RemittancebyBanker’sDemandDraft,D/D（票匯匯款）nostroaccount往帳P31AbankaccountconductedbyaBritishbankwithaforeignbank,usuallyintheforeigncurrency.vostroaccount來帳AbankaccountheldbyaforeignbankwithaBritishbank,usuallyinsterling.TelegraphicTransfer,T/TCharacteristics:P68Itisakindofremittance(順匯).Itisthefastesttypebutthechargesarealsohigher.Inbankremittance,theT/Tisinpreferencetoothers.Itisdealtonthesamedayandthebankcan?tusethefundsunderway.Itissafeandcreditable.documentsagainstpayment,D/P付款交單P88-89documentsagainstacceptance,D/A承兌交單Collectionisanarrangementwherebythegoodsareshippedandarelevantbillofexchangeisdrawnbytheselleronthebuyer,and/orshippingdocumentsareforwardedtotheseller’sbankwithclearinstructionsforcollectionthroughoneofitscorrespondentbanklocatedinthedomicileofthebuyer.P85定義：——托收，簡言之，就是委托收款出口商開立金融票據(jù)或商業(yè)單據(jù)，委托托收行通過聯(lián)行或代理行向債務人收取貨款的結算方式。即：債權人（出口人）出具債權憑證（匯票等）委托銀行向債務人（進口人）收取貨款。partiestotheoperationofcollections:P86-87Principal(seller/exporter/drawer/Consignor)Remitting(principal’s/seller’s/exporter’s)BankCollectingBankDrawee(buyer/importer)PresentingBank(提醒行)Representativeincaseofneed(需要時的代理)PleasedrawademanddrafttomakeremittancebyD/DDraftNo.0613Amount:HKD32,150.00Placeanddateofdraft:Tianjin,8May,Payingbank:BankofChina,HongKongPayee:theorderofUnitedTradingCompany,HongKongPayagainstthisdrafttothedebitofouraccount.Remittingbank:BankofChina,TianjinRemitter:ChinaNationalLightIndustrialProductsImp.&Exp.Corp.,TianjinBranch,TianjinBANKOFCHINANO.0613AMOUNTHKD32,150.00Thisdraftisvalidforone8May,,TianjinyearfromdateofissueTo:BankofChina,HongKongPaytotheorderofUnitedTradingCompany,HongKongTHESUMOFHongKongdollarsthirtytwothousandonehundredandfiftyonlyPAYAGAINSTTHISDRAFTTOTHEDEBITForBANKOFCHINA,TIANJINOFOURACCOUNTsignaturePleasewrite“coverinstruction”foreachremittanceinthefollowingblanks.1）ThepayingbankhasmaintainedaUSDaccountwiththeremittingbank.SupposeanoutwardremittanceinUSDismade,howdoyouwrite“coverinstruction”forthisremittance?2）TheremittingbankhasmaintainedaGBPaccountwiththepayingbank.SupposeanoutwardremittanceinGBPismade,howdoyouwrite“coverinstruction”forthisremittance?ANSWER:(1)Incover,wehavecreditedyouraccountwithus;(2)Incover,pleasedebitouraccountwithyou.Answerthefollowingquestions:Commercialinvoiceisakindoftitledocuments.(YorN)Commercialinvoiceneedn’tbesigned.(YorN)Theissuerofthecommercialinvoiceusuallyistheandtheconsigneeoftheinvoiceisthe.documentarycollection跟單托收:documentarycollectionmeanscollectionof(1)

financialdocumentsaccompaniedbycommercialdocuments,or(2)

commercialdocumentsnotaccompaniedbyfinancialdocuments.P87按金融單據(jù)與否隨附金融單據(jù)分為兩種，一種是金融票據(jù)隨商業(yè)單據(jù)的托收；另一種是商業(yè)單據(jù)不附金融單據(jù)的托收。Debit:借記（賬戶）從賬戶里扣錢；Credit:貸記（賬戶）把錢存到此賬戶。L/Cfinanceincludes(Financetotheexperter)and(Financetotheimporter).Characteristicsofcollection:P93Itisbasedoncommercialcredit.Thecapitalburdenisnotbalance.Itissaferthantheremittance.Itcanaffordfinancingtothesellerorbuyer.Theprocedureissimple,fastandthechargesarenothigh.托收的特點1、托收建立在商業(yè)信用基礎之上;2、買賣雙方利益不均衡(風險、資金承擔兩方面分析)3、和匯款方式相比，托收有較強的安全性;4、一定的融資作用;5、結算手續(xù)較為簡樸、迅速，費用較低。Aletterofcreditisawrittenundertakingbyabank(issuingbank)giventotheseller(beneficiary)attherequest,andontheinstruction,ofthebuyer(applicant)topayatsightoratadeterminablefuturedateuptoastatedsumofmoney,withinaprescribedtimelimitandagainststipulateddocumentswhichcompliedwiththetermsandconditionsofthecredit.P109簡而言之，信用證是銀行開立的一種有條件的承諾付款的書面文獻。ADocumentaryCreditisaconditionalbankwrittenundertakingofpayment.Partiesinvolvesinadocumentarycredit:P111Applicant(Buyer/importer)開證申請人IssuingBank(OpeningBank)開證行Advisingbank(notifyingbank)告知行或轉(zhuǎn)遞行Beneficiary(Exporter/Seller)受益人NegotiationBank議付行Confirmingbank保兌行ReimbursingBank償付行PayingBank付款行Commercialinvoice:Thecommercialinvoiceisthekeyaccountingdocumentdescribingthecommercialtransactionbetweenthebuyerandtheseller.Itisadocumentgivingdetailsofgoods,service,price,quantity,settlementtermsandshipment.商業(yè)發(fā)票是記帳單據(jù)，也是賣方憑以向買方提供貨品及/或服務價款的價目清單。P202Characteristicsofletterofcredit:P109Itisakindofbanker’scredit.Theissuingbankundertakesprimaryliabilitiesforpayment；Theobligationofpaymentbornbythebankislimitedandconditional.Aletterofcreditisself-sufficientdocumentsandisindependentofthesalescontract；Letterofcreditisapuredocumentarybusiness,thatis,banksdealwithdocumentsandnotwithgoods,servicesorotherperformancestowhichthedocumentsrelate。信用證的特點:信用證是由開證行承擔第一性付款責任的書面文獻；開證銀行履行付款責任是有程度和條件的；就其性質(zhì)而言，信用證是獨立于其所基于的銷售協(xié)議或其他協(xié)議以外的交易；在信用證業(yè)務中，各有關當事人處理的是單據(jù)，而不是與單據(jù)有關的貨品、服務及/或其他行為。Thepartiesinvolvedininternationaltrade:P2Thebuyerwhopurchasesthegoods.Thesellerwhoprovidesthegoods.Bankthatfacilitatethepaymentofthetransaction.Functionsofbillofladingarelistedbelow:P209Itisareceiptforgoodsfromtheshippingcompanytotheexporter.(signedbytheshippingcompanyandgiventotheshippers).Itisadocumentoftitle.(Itcanbefreelyboughtandsoldjustlikecommodity.Incasethebuyerdishonorspayment,thesellermaysellittootheralternativebuyers.)Itisalsoevidenceofcontractforcarriagebetweentheexporterandthecarrier(shippingcompanyandshippers).Asaquasinegotiabledocument.(Itcanbeusedforthebuyertotakedeliveryattheportofdestination.)CleanB/LanddirtyB/LP211-212AcleanB/Lindicatesthatthegoodshasbeenreceivedinapparentgoodconditionanditdoesn’tbearsuchnotationsas“Shipper’sloadandcount”(貨主裝箱、點數(shù)).AnuncleanB/LordirtyB/Lcarriessuchunfavorableremarksas“unclean”,“foul”,“…packagesindamagedcondition”,“ironstraplooseormissing”,“therearesomebreakageinpacking”etc.Itisusuallyunacceptabletothebuyerandbanks.按提單有無不良批注，可分為清潔提單和不清潔提單。清潔提單是指貨品的外表狀況良好，承運人未加有關貨損或包裝不良之類批語的提單。不清潔提單是指承運人加注了托運貨品外表狀況不良或存在缺陷等批語的提單，此種提單買方一般都不接受，銀行也拒絕接受。Factoringisthepurchaseofclaims,arisingfromsalesofgoods,byaspecializedcompanyknownasfactoringcompanyorfactor.P239保理，全稱為保付代理，是指在買賣雙方采用賒銷或D/A結算時，國際保理商向出口商提供的進口商信用額度及擔保、資金融通、銷售帳戶管理和追收賬款等一系列綜合化服務。合用于非信用證中的結算服務.Functionorcontentsoffactoring:P240-241Salesledgeradministration銷售分戶賬Collectionfromdebits債款回收Creditcontrol信用銷售控制Fullprotectionagainstbaddebits壞賬擔保Tradefinance貿(mào)易融資Cleanbill光票:Itisabillwithoutshippingdocumentsattachedthereto.P48Forfe