劍橋國際商務(wù)英語第二冊2004年10月第7 8 9

1、1234 5 Very often in business situations you may find yourself having to talk about money with suppliers and customers. You may be physically handling money or dealing with figures（數(shù)字）（數(shù)字） and money on paper. If you work in the accounts department （財務(wù)部）（財務(wù)部）of a firm you may have to fill invoices fo

2、r your customers orders. Or you may have to send a customer a reminder（催函）（催函） because they have not paid an invoice. You may even have to decide whether customers can have further credit （賒帳）（賒帳）and can delay paying their outstanding bills; this is called “credit assessment（信用評估）（信用評估）”. If you are

3、 working in international6trade, you may need to be familiar with the different types of payment that exist. In most large and middle-sized firms here is an Accounts Department which deals with the money paid out to suppliers for goods delivered and the money received from customers for goods suppli

4、ed. 在國際貿(mào)易中，出口一方，就是債權(quán)人；進(jìn)口一方就是債務(wù)人。在在國際貿(mào)易中，出口一方，就是債權(quán)人；進(jìn)口一方就是債務(wù)人。在債權(quán)人與債務(wù)人清償與款項收付時，雖然時間長短不同，但必須通過一債權(quán)人與債務(wù)人清償與款項收付時，雖然時間長短不同，但必須通過一定的渠道，采用一定的方式與工具，以及一定的方式進(jìn)行。定的渠道，采用一定的方式與工具，以及一定的方式進(jìn)行。 目前進(jìn)出口貿(mào)易的清算方式很多，而且不斷在發(fā)展；具體主要是：目前進(jìn)出口貿(mào)易的清算方式很多，而且不斷在發(fā)展；具體主要是： 1 匯款匯款(remittance) 2 托收托收 3 信用證信用證 其中信用證，是在匯款和托收基礎(chǔ)上發(fā)展完善起來的，它不但解其

5、中信用證，是在匯款和托收基礎(chǔ)上發(fā)展完善起來的，它不但解決了結(jié)算方面很多不能解決的困難，還達(dá)到進(jìn)出口雙方均屬平等互利安決了結(jié)算方面很多不能解決的困難，還達(dá)到進(jìn)出口雙方均屬平等互利安全可靠的要求。信用證有光票信用證與跟單信用證。主要以票據(jù)為主。全可靠的要求。信用證有光票信用證與跟單信用證。主要以票據(jù)為主。或附有一定的貨運單據(jù)，作為資金的支付與容通的根據(jù)或證明。與信用或附有一定的貨運單據(jù)，作為資金的支付與容通的根據(jù)或證明。與信用證有關(guān)的目前還有保證書及備用信用證。證有關(guān)的目前還有保證書及備用信用證。71. Remittance 匯款結(jié)算方式：指匯款人委托銀行將款項匯交給收款人的一種結(jié)匯款結(jié)算方式：指

6、匯款人委托銀行將款項匯交給收款人的一種結(jié)算方式。算方式。匯款方式的當(dāng)事人有四個：匯款方式的當(dāng)事人有四個：1） 匯款人匯款人2） 收款人和受益人收款人和受益人3） 匯出行：匯出行：4） 匯入行匯入行891011 國與國之間交往除了各國法律，還有國際商法、國際貿(mào)易法、國與國之間交往除了各國法律，還有國際商法、國際貿(mào)易法、銀行法以及票據(jù)法都要了解；另外，由于國際結(jié)算主要業(yè)務(wù)是托收銀行法以及票據(jù)法都要了解；另外，由于國際結(jié)算主要業(yè)務(wù)是托收與信用證（包括保證書等），因此對托收信用證等項下各當(dāng)事人的與信用證（包括保證書等），因此對托收信用證等項下各當(dāng)事人的權(quán)利義務(wù)、各種票據(jù)的內(nèi)容與要求、特別是對各種有關(guān)名

7、詞、條款權(quán)利義務(wù)、各種票據(jù)的內(nèi)容與要求、特別是對各種有關(guān)名詞、條款的解釋，要有比較一致的規(guī)定，以便發(fā)生糾紛或沖突時，可以得到的解釋，要有比較一致的規(guī)定，以便發(fā)生糾紛或沖突時，可以得到比較合理公平的解決。這就是國際商會比較合理公平的解決。這就是國際商會（International Chamber of Commerce簡稱簡稱ICC）所制定出版的各項規(guī)則與慣所制定出版的各項規(guī)則與慣例：國際貿(mào)易術(shù)語解釋通則例：國際貿(mào)易術(shù)語解釋通則(International Rules for the Interpretation of Trade Terms，簡稱簡稱Incoterms,是對一般貿(mào)是對一般貿(mào)易方

8、面共同的規(guī)定易方面共同的規(guī)定)；托收統(tǒng)一規(guī)則；托收統(tǒng)一規(guī)則(Uniform Rules for Collection)以及跟單信用證統(tǒng)一慣例以及跟單信用證統(tǒng)一慣例(Uniform Customs and Practice for Commercial Documentary Letters of Credit)。國際商會制定出版的各項規(guī)則與慣例國際商會制定出版的各項規(guī)則與慣例12Bill of Exchange /Drafta A bill of exchange is an unconditional order in writing addressed by one person ( th

9、e drawer) to another (the drawee) signed by the person giving it requiring the person to whom it is addressed (the drawee, who when he signs becomes the Acceptor) to pay on demand, or at fixed or determinable future time a sum certain in money to or the order of a specified person,or to bearer (the

10、payee). 英國票據(jù)法關(guān)于匯票的定義是：匯票是由一人（出票匯票是由一人（出票人向另一人（付款人）簽發(fā)的，要求付款人即期或定期或在可人向另一人（付款人）簽發(fā)的，要求付款人即期或定期或在可確定的將來時間，對某人或其指定人或持票人支付一定金額的確定的將來時間，對某人或其指定人或持票人支付一定金額的無條件書面支付命令。無條件書面支付命令。13Example:At_ sight of this First of Exchange (Second Exchange being unpaid) pay to the order of Bank of China the sum of U.S. DOLLA

11、RS TWENTY ONE THOUSAND FIVE HUNDRED AND THIRTY EIGHT AND CENTS FORTY FOUR ONLY.TO: M/S. Noorani Agency CNMIE CORP.14wThere are several methods of payment in foreign trade: 1. CWO（隨定單付現(xiàn)）（隨定單付現(xiàn)）-cash with order:Note that cash simply means money in this context. This method is uncommon since you extend

12、 credit to your supplier; in addition you run the risk（冒險）（冒險） that the goods will not be dispatched（發(fā)送）（發(fā)送） in accordance with the contract terms（合同條款）（合同條款）. But this is usual with mail order（郵（郵購）購）, where you pay by Eurocheque or cheque /by check or by using a credit card. In business, CWO contr

13、acts often include provision for partial advance15 payments（預(yù)付部分貨款）（預(yù)付部分貨款） in the form of deposit (normally between 10%and 20% of contract price). Or they include progress payments（階段付款；分期付款）（階段付款；分期付款） at various stages of manufacture(particularly for capital goods). Then the remainder of the paym

14、ent is usually made by one of the methods described below. 2. Open Account: This is simple agreement in which you agree to pay for the goods after you have received them,usually on a monthly basis. There are various ways in which you can send money to your suppliers under open account. Your supplier

15、s may suggest the method to be used, for example: Check/cheque: this is usually slowest method of payment. Your suppliers may have charges from their own bank and also from banks in your country since a check16has to be cleared（兌現(xiàn)）（兌現(xiàn)） through the international banking system before they receive cre

16、dit. Different banks have different methods and this could take as long as a month. For these reasons your suppliers may not accept payment by check. Bankers draft（銀行匯票）（銀行匯票）: you can arrange for your bank to issue a draft, which is a kind of check,drawn on an overseas bank in either sterling or fo

17、reign currency（外匯）（外匯）. You send this direct to your suppliers who pay it into their bank account. Then they will usually receive immediate credit.Telegraphic Transfer（電匯）（電匯）: This is fastest method of sending money abroad but costs a little more than most other methods of transferring money. Your

18、bank instructs an overseas bank, by cable or telex, to pay a stated amount of money to your suppliers. Your own or17foreign currency may be sent in this way. If you wish, the overseas bank can be instructed to inform your suppliers as soon as the money arrives. International Payment Order（國際支付委托書）（國

19、際支付委托書）: You can arrange for your bank to instruct on overseas bank to make payment to your supplier, by airmail. International Payment Order are slower than Telegraphic transfer, but they are slightly cheaper because there are no cable cost.International Money Orders（國際匯款單）（國際匯款單）: These can be pur

20、chased from your bank. You post the money order to your suppliers and they receive immediate credit from their bank in the same way as with a draft. This is a very cheap and simple way to make payment of relatively small amounts.183. Documentary Bill of Exchange（跟單匯票）（跟單匯票）: this is popular way arra

21、nge payment and offers benefits for both you and your suppliers. The main advantage is that you are not required to make payment until your suppliers have dispatched the goods. Your suppliers are protected by law and also know that money owing against bills of exchange can easily be obtained. It is

22、in effect a demand for payment from your suppliers. They will draw it up（開（開 匯票）匯票） on a specially printed form or on their own headed notepaper（有抬頭的信紙）（有抬頭的信紙） and forward（寄送）（寄送） it to their bank, together with the documents relating to the transaction, these may include a transport document provi

23、ng that the goods have been dispatched.19The overseas bank will send the bill and documents to a bank in your country for “collection”. Your bank will notify（通知）（通知） you of the arrival of the document and will pass them on to you based on the following two requirements: If the bill is drawn “at the

24、sight (即期付款；見票付款）即期付款；見票付款）”, you pay amount of the bill in full（全部付清）（全部付清） when it is presented to you. If the bill is drawn payable（應(yīng)付的）（應(yīng)付的） after a certain number of days, you “accept” the bill. It means that you sign across the bill your agreement to pay the amount in full on the due date.20po

25、und note dollar bill spreadsheet gross profit annual rate of profit handling charge interest charge operating profits a string of prestige brand names net profit downturn overall group sales operating income marginal increase bone the brunt economic slowdown air waybill Unit 7 Money Matters This uni

26、t gives opportunities to use an practise monetary English in some of most relevant settings. These including”dealing with figures,” “invoicing and billing customers,” “using Letter of Credit,” “reminding a customer of non-payment” and dealing with “credit assessment” of customers. 21Accounts dealing

27、 with money coming in and going out from a firmPurchasing invoices RECEIVE from supplier payment-cheques,etc. SEND OUT to supplier (you pay the invoice) Sales invoices SEND OUT to supplier payment-cheques,etc. RECEIVE from a customer (you invoice the customer) Two of the most important processes are

28、 paying suppliers and billing or controlling credit of customers. It is normal to send a proforma invoice in advance when supplying goods to a customer. In a situation in which the customer is known and reliable,firms may send an invoice after the delivery. 22A. Explain what the following pictures p

29、rovide.B. Dictate the figures in pairs.C. Listen and do 1 and 2D. Make phone calls according to the directions. credit control（信貸管理），（信貸管理）， assess， assign a credit limit， pay-by date bank references（銀行資信調(diào)查證明），（銀行資信調(diào)查證明），factoring（代理業(yè)務(wù)），（代理業(yè)務(wù)），face value（票面價值），（票面價值），bottom of the pile interest char

30、ge recover（復(fù)蘇）（復(fù)蘇） 23Cash: cash is a tangible money asset. It is shown in the current assets on the balance sheet. 現(xiàn)金一般指現(xiàn)鈔、鑄幣加上銀行的存款。但從廣義上講，不僅現(xiàn)金一般指現(xiàn)鈔、鑄幣加上銀行的存款。但從廣義上講，不僅 指現(xiàn)金，而且也指隨時可以變成現(xiàn)金的東西，如可轉(zhuǎn)讓票據(jù)。指現(xiàn)金，而且也指隨時可以變成現(xiàn)金的東西，如可轉(zhuǎn)讓票據(jù)。Cash flow: cash flow statements show the flows of cash into and out of the b

31、usiness. 資金流動資金流動 ：現(xiàn)金流量指一個企業(yè)收付現(xiàn)金的數(shù)量并表明：現(xiàn)金流量指一個企業(yè)收付現(xiàn)金的數(shù)量并表明 受付凈額。它與損益計算書中的數(shù)字往往不一致。采用受付凈額。它與損益計算書中的數(shù)字往往不一致。采用 權(quán)責(zé)發(fā)生制會計處理方式時，還要列上固定資產(chǎn)折舊或權(quán)責(zé)發(fā)生制會計處理方式時，還要列上固定資產(chǎn)折舊或 自然資源折耗。自然資源折耗。 他們是會計處理的減項，并不付出現(xiàn)金。他們是會計處理的減項，并不付出現(xiàn)金。 企業(yè)根據(jù)現(xiàn)金收付凈額才能對下一步大量現(xiàn)金支出項目企業(yè)根據(jù)現(xiàn)金收付凈額才能對下一步大量現(xiàn)金支出項目 作出決策。作出決策。Fiscal year 財政年度財政年度 會計年度會計年度 指任

32、何連續(xù)指任何連續(xù)12個月構(gòu)成的政府財政和個月構(gòu)成的政府財政和 企業(yè)財務(wù)執(zhí)行年度，例如美國財政年度從企業(yè)財務(wù)執(zhí)行年度，例如美國財政年度從10月月1日起至來年日起至來年 9月月30日止，英國的財政年度由日止，英國的財政年度由4月月6日到來年的日到來年的4月月5日。日。24Balance sheet: written record of money received and paid out. 資產(chǎn)負(fù)債表：資產(chǎn)平衡表是表示企業(yè)一定時點的財務(wù)資產(chǎn)負(fù)債表：資產(chǎn)平衡表是表示企業(yè)一定時點的財務(wù) 狀況狀況資產(chǎn)、負(fù)債、資本的狀況資產(chǎn)、負(fù)債、資本的狀況的報表。資產(chǎn)表明的報表。資產(chǎn)表明 企業(yè)擁有財產(chǎn)，負(fù)債和資本表明

33、企業(yè)籌措資金的來源。企業(yè)擁有財產(chǎn)，負(fù)債和資本表明企業(yè)籌措資金的來源。 資產(chǎn)負(fù)債表的計算結(jié)構(gòu)是：資產(chǎn)資產(chǎn)負(fù)債表的計算結(jié)構(gòu)是：資產(chǎn)=負(fù)債負(fù)債+資本。在一資本。在一 般情況下，資產(chǎn)負(fù)債表是指企業(yè)在會計期末編制的結(jié)般情況下，資產(chǎn)負(fù)債表是指企業(yè)在會計期末編制的結(jié) 帳性資產(chǎn)負(fù)債表。帳性資產(chǎn)負(fù)債表。Franchise 免賠額免賠額 免賠限度免賠限度 免賠百分比免賠百分比 指在海上貨物保險中，保指在海上貨物保險中，保 險人對于微量損害未達(dá)到一定額度或比例者，不予賠償險人對于微量損害未達(dá)到一定額度或比例者，不予賠償, 但但 損害超過該免賠額時，則全數(shù)補償，不再考慮免賠額。根據(jù)損害超過該免賠額時，則全數(shù)補償，不再

34、考慮免賠額。根據(jù) 跟單信用證統(tǒng)一慣例跟單信用證統(tǒng)一慣例(uniform customs and practices UCP)第第 四十條規(guī)定除信用證特別規(guī)定不論損害百分比多少皆須理陪四十條規(guī)定除信用證特別規(guī)定不論損害百分比多少皆須理陪 的保險外，銀行將接受載有免賠額或自負(fù)額的保險單。的保險外，銀行將接受載有免賠額或自負(fù)額的保險單。25Bill of exchange:(匯票）國際貿(mào)易中最普遍使用的信用工具，是發(fā)票人匯票）國際貿(mào)易中最普遍使用的信用工具，是發(fā)票人 （通常為出口方）開出的、要求受票人（即付款人，通（通常為出口方）開出的、要求受票人（即付款人，通 常為進(jìn)口方或其指定的銀行）見票即付，

35、或在指定的常為進(jìn)口方或其指定的銀行）見票即付，或在指定的 日期或在可以確定的日期對受款人（通常為出口方或日期或在可以確定的日期對受款人（通常為出口方或 其代理行）支付一定金額的無條件書面付款命令。根其代理行）支付一定金額的無條件書面付款命令。根 據(jù)匯票的不同特征，匯票又分為：即期匯票和遠(yuǎn)期匯據(jù)匯票的不同特征，匯票又分為：即期匯票和遠(yuǎn)期匯 票、商業(yè)匯票和銀行匯票商業(yè)承兌匯票和銀行承兌匯票、商業(yè)匯票和銀行匯票商業(yè)承兌匯票和銀行承兌匯 票、跟單匯票和光票等。票、跟單匯票和光票等。 Bill of lading:提單提單 縮寫為縮寫為B/L ，通常指海運提單。它是由船長或運，通常指海運提單。它是由船長

36、或運 輸代理人簽發(fā)的、證明收到特定貨物并承諾將貨物運輸代理人簽發(fā)的、證明收到特定貨物并承諾將貨物運 往指定目的地交與收貨人的憑證。其性質(zhì)與作用是：往指定目的地交與收貨人的憑證。其性質(zhì)與作用是： 貨物收據(jù)、運輸合同的證明和物權(quán)憑證。貨物收據(jù)、運輸合同的證明和物權(quán)憑證。26credit control（信貸控制）（信貸控制） 中央銀行或貨幣當(dāng)局對信貸所施加中央銀行或貨幣當(dāng)局對信貸所施加 的限制。如美國聯(lián)邦儲備銀行通過以下一些措施的限制。如美國聯(lián)邦儲備銀行通過以下一些措施 對信貸加以控制：規(guī)定法定資本金比率，規(guī)定再對信貸加以控制：規(guī)定法定資本金比率，規(guī)定再 貼現(xiàn)率，公開市場業(yè)務(wù)。貼現(xiàn)率，公開市場業(yè)務(wù)

37、。bank references/credit reference（銀行資信調(diào)查證明）銀（銀行資信調(diào)查證明）銀 行代客戶或代理行征詢有行代客戶或代理行征詢有 關(guān)企業(yè)信用狀況或經(jīng)營狀關(guān)企業(yè)信用狀況或經(jīng)營狀 況的復(fù)信。銀行只對其它況的復(fù)信。銀行只對其它 銀行或信譽良好的貿(mào)易機銀行或信譽良好的貿(mào)易機 構(gòu)的詢問做出解答，并仔構(gòu)的詢問做出解答，并仔 細(xì)考慮和采取機智的措辭，細(xì)考慮和采取機智的措辭， 使用能夠表達(dá)正確印象的使用能夠表達(dá)正確印象的 詞語，而不傷害顧客的聲詞語，而不傷害顧客的聲 譽。譽。credit insurance （信貸保險）承保借款人破產(chǎn)、違約、不履（信貸保險）承保借款人破產(chǎn)、違約、不

38、履 行債務(wù)的信用風(fēng)險的保險。被保人（貸款人）行債務(wù)的信用風(fēng)險的保險。被保人（貸款人） 在承保事故發(fā)生而遭到損害時，可向保險人在承保事故發(fā)生而遭到損害時，可向保險人 要求賠償。要求賠償。27Documentary bill for collection(跟單托收）是光票托收的對稱。跟單托收）是光票托收的對稱。Clean bill/draft（光票）也稱（光票）也稱“清潔匯票清潔匯票”。指不附帶單據(jù)的票據(jù)。如。指不附帶單據(jù)的票據(jù)。如 匯票不附帶提貨單、運單、保險單等單據(jù)。匯票不附帶提貨單、運單、保險單等單據(jù)。Factoring（代理業(yè)務(wù)）主要是指承購應(yīng)收帳款業(yè)務(wù)。它是一種國際貿(mào)（代理業(yè)務(wù)）主要是指

39、承購應(yīng)收帳款業(yè)務(wù)。它是一種國際貿(mào) 易資金融通方式。具體作法是：貨物銷售者（賣方）首先易資金融通方式。具體作法是：貨物銷售者（賣方）首先 與承購機構(gòu)建立關(guān)系，然后將賣方的往來客戶名單和有關(guān)與承購機構(gòu)建立關(guān)系，然后將賣方的往來客戶名單和有關(guān) 資料交給承購組織，承購機構(gòu)經(jīng)過資信調(diào)查，認(rèn)為其中若資料交給承購組織，承購機構(gòu)經(jīng)過資信調(diào)查，認(rèn)為其中若 干家企業(yè)公司的信用可靠，即同意對它們采用承購應(yīng)收帳干家企業(yè)公司的信用可靠，即同意對它們采用承購應(yīng)收帳 款方式，進(jìn)行出口貿(mào)易。賣方根據(jù)合同將貨物備齊托運后，款方式，進(jìn)行出口貿(mào)易。賣方根據(jù)合同將貨物備齊托運后， 將有關(guān)貨運單據(jù)交承購組織，承購機構(gòu)接到單據(jù)審核無誤將

40、有關(guān)貨運單據(jù)交承購組織，承購機構(gòu)接到單據(jù)審核無誤 后，付給賣方部分價款，然后再憑有關(guān)單據(jù)在帳款到期時后，付給賣方部分價款，然后再憑有關(guān)單據(jù)在帳款到期時 向貨物購買者（買方）收取全部貨款，并補足賣方全部貨向貨物購買者（買方）收取全部貨款，并補足賣方全部貨 款?？睢ocuments against payment D/P （付款交單）是國際買賣結(jié)算中跟單（付款交單）是國際買賣結(jié)算中跟單 托收的一種。指賣方交出貨運單據(jù)是托收的一種。指賣方交出貨運單據(jù)是 買方付款的條件。有買方付款的條件。有兩種兩種做法：做法： 281）即期付款交單）即期付款交單(documents against payment

41、at sight, D/P at sight)賣賣 方開出即期匯票連同貨運單據(jù)委托銀行向買方索取貨款，買方見票方開出即期匯票連同貨運單據(jù)委托銀行向買方索取貨款，買方見票 后馬上付清貨款，取得貨運單據(jù)。后馬上付清貨款，取得貨運單據(jù)。2）遠(yuǎn)期付款交單）遠(yuǎn)期付款交單(documents against payment at usance, D/P at usance)賣方開立遠(yuǎn)期匯票連同貨運單據(jù)委托銀行向買方索取貨款。賣方開立遠(yuǎn)期匯票連同貨運單據(jù)委托銀行向買方索取貨款。 銀行在買方承兌遠(yuǎn)期匯票后，保留單據(jù)，待匯票到期時，再向買方銀行在買方承兌遠(yuǎn)期匯票后，保留單據(jù)，待匯票到期時，再向買方 作付款提示，

42、買方付款后才能取得貨運單據(jù)。作付款提示，買方付款后才能取得貨運單據(jù)。Document against payment at sight (D/P at sight)即期付款交單即期付款交單 是遠(yuǎn)期付款交單的對稱。付款交單方式的一種。即期付是遠(yuǎn)期付款交單的對稱。付款交單方式的一種。即期付款交單是指單據(jù)寄到進(jìn)口地代收銀行后，由代收銀行提示付款人見票，款交單是指單據(jù)寄到進(jìn)口地代收銀行后，由代收銀行提示付款人見票，付款人審核有關(guān)單據(jù)無誤立即付款，代收銀行隨即把貨運單據(jù)交給進(jìn)口付款人審核有關(guān)單據(jù)無誤立即付款，代收銀行隨即把貨運單據(jù)交給進(jìn)口方。方。Documents against payment at

43、usance, （ D/P at usance )遠(yuǎn)期付款交單遠(yuǎn)期付款交單 是即期付款交單的對稱，付款交單方式的一種。代收銀是即期付款交單的對稱，付款交單方式的一種。代收銀行在收到遠(yuǎn)期跟單匯票后向付款人提示承兌，于付款到期日由付款人付行在收到遠(yuǎn)期跟單匯票后向付款人提示承兌，于付款到期日由付款人付清貨款贖回單據(jù)。遠(yuǎn)期付款在付款人承兌匯票后，不能立即得到單據(jù)并清貨款贖回單據(jù)。遠(yuǎn)期付款在付款人承兌匯票后，不能立即得到單據(jù)并提取貨物，實際上是對承兌人的不信任。這種方式，付款人一般不接受。提取貨物，實際上是對承兌人的不信任。這種方式，付款人一般不接受。29Recover（復(fù)蘇）商業(yè)循環(huán)中繼蕭條后的一個階

44、段?？傮w經(jīng)濟(jì)活動越過蕭條（復(fù)蘇）商業(yè)循環(huán)中繼蕭條后的一個階段?？傮w經(jīng)濟(jì)活動越過蕭條的最低點后而恢復(fù)增長的階段。其主要表現(xiàn)是：市場逐漸活躍，物的最低點后而恢復(fù)增長的階段。其主要表現(xiàn)是：市場逐漸活躍，物價上升，利潤提高，投資增加，生意逐漸恢復(fù)到前一個商業(yè)循環(huán)高價上升，利潤提高，投資增加，生意逐漸恢復(fù)到前一個商業(yè)循環(huán)高點的水平，失業(yè)逐漸減少而就業(yè)逐漸增加。點的水平，失業(yè)逐漸減少而就業(yè)逐漸增加。Clean bill for collection（光票托收）跟單托收的對稱。是托收結(jié)算（光票托收）跟單托收的對稱。是托收結(jié)算方式的一種。指債權(quán)人或受益人將票據(jù)提交給當(dāng)?shù)赝惺浙y行，委托方式的一種。指債權(quán)人或受益

45、人將票據(jù)提交給當(dāng)?shù)赝惺浙y行，委托當(dāng)?shù)赝惺浙y行向異地代收行或付款行收款的方式。光票托收的匯票，當(dāng)?shù)赝惺浙y行向異地代收行或付款行收款的方式。光票托收的匯票，根據(jù)付款時間不同，分為即期和遠(yuǎn)期付款兩根據(jù)付款時間不同，分為即期和遠(yuǎn)期付款兩 種。光票托收主要用于種。光票托收主要用于收取非貿(mào)易項下的各種款項和出口貨款及其從屬費用。收取非貿(mào)易項下的各種款項和出口貨款及其從屬費用。Documents against acceptance D/A（承兌交單）是國際買賣結(jié)算中跟單托收的一種。其做法為：賣方（承兌交單）是國際買賣結(jié)算中跟單托收的一種。其做法為：賣方交運貨物，取得貨運單據(jù)后，開立遠(yuǎn)期匯票連同所附單據(jù)交給

46、銀行交運貨物，取得貨運單據(jù)后，開立遠(yuǎn)期匯票連同所附單據(jù)交給銀行托收。在進(jìn)口國的托收銀行向買方提示匯票時，買方一經(jīng)承兌，即托收。在進(jìn)口國的托收銀行向買方提示匯票時，買方一經(jīng)承兌，即可從代收行取得貨運單據(jù)，待匯票到期時在支取票款。可從代收行取得貨運單據(jù)，待匯票到期時在支取票款。307.2 1 Read the passage and do 2 and 3 some information in the invoice and papers (for reference only)seller(in this case when only refer to as the seller and buy

47、er)=consigner（賣方（賣方=發(fā)貨人）發(fā)貨人） consignee=buyer： (受貨人受貨人=買方）買方） Vat : a tax added to the price of an article,and paid by the buyer to the seller,who then pays it to the governmentPayment against sight draft:見匯票即付見匯票即付ASAP /asap: as soon as possible 匯票匯票sight draftsight billdemand draftdemand bill: Thes

48、e are the same one that is payable on sight of the documents or on first presentation of the title documents to him by his bank. 即期匯票即期匯票 指付指付款人在見票（款人在見票（at sight）、提示（）、提示（on presentation）或）或要求（要求（on demand）時即付款的匯票）時即付款的匯票 317.3 B Work in pair to do file 18 (seller) and file 48 (buyer) C Answer the

49、letter from Julio Martinez you received three days after you contacted him32Model letter or fax Frigorifico Ameglio S.A.Colonia 1023MontevideoUruguay20 February 2003Ref: Customer No: 645Dear Mr Martinez,Account No. 645/A6D/03764 Invoice No.04276We refer to your letter of 14 February 2003,concerning

50、the payment of Invoice No. 04276. FINNTEC P.O. Box 325 SF-33200 Tampere FINLAND33As you state in your letter, the sum of $81,648.00 was incorrectly entered into the invoice. Since our accounts department has recently received new computing equipment we can only conclude that the error occurred befor

51、e the program had been fully tested.The correct amount due for the 25 gross actually delivered is $5,832.00. This means the difference now due is $648.00.We apologize for any inconvenience we may have caused you and look forward to doing further business with you in the future.Yours sincerely,G. Aal

52、tioG. AaltioG. AaltioAccounts Department347.3 D draft a confirmation to buyer, Mr Julio Martinez for receiving his letter according to file 85（指出錯誤說明欠款）（指出錯誤說明欠款）.1. Original quoted goods at $1.6 each, now changed to $1.82. Finntec hasnt received the payment3. Theseller -Finntec delivered 25 instead

53、 of 35, but billed 354. Accounts Department of buyer SA paid 25 at $1.6 each $1.6x25=$5760 $5760-$5760 x10% (discount)=$5184 (in total)5. The seller billed 35 at new price $1.8 each,so: $1.8x35=$9072 $9072-S9072x10%(discount) =$8164.8(in total)6According to Julio Martinez-the buyer later decimal err

54、or invoice: $816487. Virtually,correct sum for 25 at the new price =$1.8x25-$1.8x25x10%=$6480-$6480 x10%=$5832 $5832-5184=684 35 FINNTEC P.O. Box 325 SF-33200 Tampere FINLANDFrigorifico Ameglio S.A.Colonia 1023MontevideoUruguay20 February 2003Ref: Customer No: 645Dear Mr Martinez,Account No. 645/A6D

55、/03764As you requested we are acknowledging in writing the payment made36on the sum outstanding.We thank you for your remittance of $ 648.00.Once more our sincere apologies for any inconvenience we may have caused.Yours sincerely, G. AaltioG. AaltioG. AaltioAccounts Department37 The irrevocable lett

56、er of credit is most commonly used method of payment for imports. Exporters can be sure that they will be paid when they dispatched the goods and importers have proof that the goods have been dispatched according to their instructions. The “l(fā)etter” is an inter-bank communication. Then two banks take

57、 full shipment and payments are in order.1 Importer and exporter agree a sales contract and the terms of the Documentary Credit.2Importer ask their bank to open a Documentary Credit in the exporter”s favor.383 The importers bank(the issuing bank) sends a Letter of Credit to a bank in the exporters c

58、ountry(the advising bank).4 The exporter presents the shipping documents to the advising bank as proof that the shipment has been dispatched. If everything is in order, they are paid.5The advising bank sends the documents to the issuing bank.6 The advising bank sends the documents to the importer, w

59、ho uses them to obtain delivery of the goods. 39 不可撤消信用證不可撤消信用證 指一經(jīng)開出并由通知行通知受益人指一經(jīng)開出并由通知行通知受益人之后，開證行便承擔(dān)了按規(guī)定付款義務(wù)的信用證在信用證之后，開證行便承擔(dān)了按規(guī)定付款義務(wù)的信用證在信用證有效期內(nèi)，非經(jīng)受益人同意，開證行不得撤消或修改信用有效期內(nèi)，非經(jīng)受益人同意，開證行不得撤消或修改信用證。只要收益人提供的單據(jù)符合信用證各項條款，付款行證。只要收益人提供的單據(jù)符合信用證各項條款，付款行必須履行付款義務(wù)。這種信用證對出口收取貨款較有保證。必須履行付款義務(wù)。這種信用證對出口收取貨款較有保證。根據(jù)國際

60、商會根據(jù)國際商會跟單信用證統(tǒng)一慣例跟單信用證統(tǒng)一慣例的規(guī)定，凡不可撤的規(guī)定，凡不可撤消信用證都必須在信用證上注明消信用證都必須在信用證上注明“不可撤消不可撤消”( (irrevocable)irrevocable)字樣字樣. .40Revocable = letter of credit, etc. which can be canclledBill of exchange = documents containing an instruction, usually to a bank, to pay a stated sum of money at a specified future da