浙江財經(jīng)國際結算期末復習

1、國際結算期末復習考試題型：（英語作答，語法錯誤不影響評分）/判斷題10-15個/名詞解釋5-6個/簡答題2個/流程圖1個/審單聯(lián)系1個第二章簡述題：1簡述FOB、CFR、CIF和FCA、CPT、CIP的主要區(qū)別The difference of transportation .The former is applicable to ocean carriage ,but the latter is applicable to any kind of transportation (2) The place of delivery and the boundary of risk transfo

2、rmation are different . The place of delivery to the former is on the ship of port of loading ,and the risk transfer on the rail of ship at the port of loading .However ,the latter is at the named place of destination and risk transfers when the goods are delivered(3) The cost of loading and unloadi

3、ng are different(4) The difference of transport documents.The former should hand in water transport document,but the latter should hang in some certain transport document .中文：1. 適用的運輸方式不同。前者適用水上運輸，后者適用于任何運輸方式2. 交貨地點和風險轉移界限不同。前者交貨地點為裝運港船上，風險劃分為裝運港船舷，后者交貨地點為出口國某一指定地點，風險劃分界限為交貨時。3. 裝卸費用不同4. 運輸單據(jù)不同。前者應提

4、交水上運輸單據(jù)，后者則提供所指定的某種運輸方式的運輸單據(jù)。2.裝運港交貨的三種常用貿(mào)易術語(FOB、CFR、CIF)有何異同（Describe the similarities and difference of FOB、CFR、CIF）Similarities：The place of delivery is all at the named port of destination,and is all applicable to ocean carriage.(2) The risk transformation happens on the ship's rail at the

5、port of the shipment(3) The seller' pays the export custom clearance and the buyer pays the import custom clearance.Difference：The different composition of the price.FOB means free on board,CFR means cost and freight,CIF means cost,insurance and freight .(2) The responsibilities and fees that se

6、ller takes on are different.CIF takes on the highest , CFR is the second , and FOB is the lease .共同點：1.交貨地點都是在裝運港，都適用于水上運輸方式2.風險轉移界限都是以裝運港船舷為界3.為了明確裝船費和卸貨費的負擔問題，這三種術語都有變形不同點：1. 價格構成不同2. 賣方承擔的責任和費用也不同，CIF條件下賣方承擔的責任和費用最高，CFR次之，F(xiàn)OB最低第三章1、名詞解釋：匯票（Bill of Exchange）：an unconditional order in writing, addr

7、essed by one party (drawer) to another (drawee), signed by the person giving it, requiring the party to whom it is addressed 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支票(Cheque)：A Cheque is a bill of exchang

8、e drawn on a banker payable on demand本票(Promissory Note)：A promissory note is an unconditional promise in writing 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 bearer2、簡答：三種票據(jù)的比較ItemsBill

9、 of exchangePromissory notechequeAttribute(基本性質不同)Payment orderPayment promisePayment orderMajor parties(基本當事人不同)Drawer,drawee,payeeMaker ,payeeDrawer,drawee,payeeObligation of payment(出票人承擔的責任不同)Ensure the acceptance and payment of draweeLiable for honoringGuarantee the paymentTerms of payment(付款期限

10、不同)At sight and specified future dateAt sight and specified future dateOn demandCopies(出票份數(shù)不同)One set One copy One copy3、匯票的填空第四章1、名詞解釋：Remittance(匯款)：refer to the transfer of funds from one party to another.Mail Transfer (M/T)(信匯)：The mail transfer is a remittance, at the request of a remitter, eff

11、ected by a mail advice or payment order sent by a remitting bank to a paying bank authorizing the latter to pay a certain sum in money to a designated payee of the remittance.Telegraphic Transfer(T/T)(電匯): The telegraphic transfer is a remittance, at the request of a remitter, effected by an authent

12、icated cable or telex or SWIFT sent by a remitting bank to a paying bank instructing the latter to pay a certain sum in money to a designated payee of the remittance. Demand Draft (D/D)(票匯)：the remitter draws a bill of exchange on the paying bank ordering the later to pay on demand a certain sum of

13、money to the payee.2、流程圖（D/D、T/T、M/T）（1）D/D 流程圖：（2）M/T 流程圖： （3）T/T 流程圖：3、簡答：三種匯票方式的區(qū)別、特點答：1 Telegraphic Transfer (T/T)： fast and expensive Mail Transfer (M/T)： slow and cheap Demand Draft (D/D)：slow and easy to be negotiated2 In payment in advance, T/T is often used to accelerate exporters delivery

14、of goods. The payment is called “down payment”. In open account, M/T or D/D is used, for importer wants to have control over remitting time so that the remittance would not arrives at exporters place until the importer has confirmed the quality of importing goods.第五章1、名詞解釋：Collection（托收）：An arrangem

15、ent whereby the goods are shipped and a relevant bill of exchange is drawn by seller on buyer, and/or shipping documents are forwarded to sellers bank with clear instructions for collection through one of its correspondent bank located in the domicile of buyer.Documentary Collection (跟單托收): the coll

16、ection of financial documents accompanied by commercial documents and commercial documents not accompanied by financial documentsClean Collection(光票托收): the collection of financial documents not accompanied by commercial documents.Outward Collection and inward collection:From the view point of remit

17、ting bankthe transaction is “outward collection”From the view point of collecting bank the deal is “inward collection”2、流程圖：Documentary Collection(跟單托收)：流程圖（D/A、D/P） 3.簡答：跟單托收對進出口商的風險與保護Risks for exporter under documentary collection：1. Refuse to pay or accept time draft on some small inadvertent in

18、fraction of the sales contract.2. Demand deep cut down of price, or refuse to accept the goods.3. A heavy storage charge, fire insurance, demurrage and great expenses and time delay if court action is taken.Protection for exporter: Financial credit and operational style of importer. Market trend of

19、importing country. Whether import license or foreign exchange has been approved by relative authority. Whether political situation in importing country is steady. Whether a case of need could be found once dishonor happens, who could help handle returned goods, e.g warehousing and insuring the goods

20、, arranging shipment of returned goods, finding another buyer for exporter, etc.Risks for importer under collection: 1. Might be fraudulent documents.2. Might be defective or dummy or not the model ordered by importer3. Late shipment,and miss the optimal selling seasons4.In advance payment , can not

21、 inspect goods beforehand.5. Dishonor would ruin importers reputation.Protection for importer: 1.Investigate exporters reputation and deal only with creditworthy exporters.2.If it is time payment, payment time can be XX days/months after Bill of Lading date, which means that earlier delivery,earlier

22、 payment.3.Choose the most the favorable procedure of documents delivery basing on the credit standing, financial capability, market trend.e.g. if price is going high, use D/P. If price is going down,use D/AUse D/P at tenor as possible as you can to confirm if goods arrive at the harbor of your coun

23、try.第六章1、名詞解釋：Letter of Credit（信用證）：The documentary credit or letter of credit is an undertaking in writing issued by a bank for the account of the buyer ( the applicant ) or for its own account, to pay the beneficiary the value of the draft and or documents provided that the terms and conditions of

24、 the documentary are complied with.Negotiate credit(議付信用證)：A negotiation credit refers to the credit under which the issuing bank authorizes other nominated banks to purchase the drafts and/or documents presented by the beneficiary.Confirmed irrevocable creditConfirmation means a definite undertakin

25、g of confirming bank, in addition to that of the issuing bank, to honor or negotiating a complying presentation. When a confirmation is added to an irrevocable credit by another bank, the credit become a confirmed, irrevocable credit.Deferred payment creditUnder a deferred payment credit, the benefi

26、ciary does not receive payment when he presents the documents, but at a later date after B/L date or presentation of documents.Straight creditA straight credit conveys a commitment by the issuing bank to only honor drafts or documents as presented by the beneficiary of the credit and expires at the

27、counter of the issuing bank.Transferable creditUnder a transferable credit, the first beneficiary may transfer the credit to one or more second beneficiaries.Red clause credit1) Definition: an obligation on the part of an issuing bank to guarantee advance payment made by a confirming or any other nominated bank to the beneficiary prior to presentation of document.保證向受益人預付款項，受益人不必提交單據(jù)2）Clean payment credit & partial payment in advance credit3）對進口商相對不利2、信用證流程圖（跟單信用證） 3、簡答:可轉讓LC與背對背LC的區(qū)別：The comparison of Transferable LC and Back-to-Back LC：Both credits involve a middleman as a sellerBoth