國際結(jié)算期末復(fù)習(xí)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(jì)算：貼現(xiàn)凈值＝到期價(jià)值－貼現(xiàn)利息貼現(xiàn)利息D＝（V×t×r）/TV—到期價(jià)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(chǔ)天數(shù)（360天計(jì))AdraftwasissuedonJuly30th,.TheparvaluewastenthousandRMB,therateofinterestperannumwas8%.Thetenorwas3monthsaftersightandthedraweeaccepteditonAugust27th,.Theholderdiscountedthedraftattherateof10%perannumonSeptember19th,.Howmuchcantheholderreceive?P1到期價(jià)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(shí)或在未來某一規(guī)定的或可以確定的時(shí)間(tenor)將一定金額的款項(xiàng)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(shí)或定期或在可以確定的未來時(shí)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(wù)人積極將款項(xiàng)交給本國銀行，委托銀行通過某種結(jié)算工具的使用將匯款付給國外債權(quán)人或者收款人。結(jié)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(quán)人通過出具票據(jù)委托本國銀行向國外債務(wù)人收取匯票金額的結(jié)算方式，因結(jié)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(jī)構(gòu)（匯出行）應(yīng)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(jī)構(gòu)（匯入行），并由匯入行將款項(xiàng)解付給收款人的一種結(jié)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(wù)人收取貨款的結(jié)算方式。即：債權(quán)人（出口人）出具債權(quán)憑證（匯票等）委托銀行向債務(wù)人（進(jìn)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(shí)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(diǎn)1、托收建立在商業(yè)信用基礎(chǔ)之上;2、買賣雙方利益不均衡(風(fēng)險(xiǎn)、資金承擔(dān)兩方面分析)3、和匯款方式相比，托收有較強(qiáng)的安全性;4、一定的融資作用;5、結(jié)算手續(xù)較為簡樸、迅速，費(fèi)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(xiàn)。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(wù)價(jià)款的價(jià)目清單。P202Characteristicsofletterofcredit:P109Itisakindofbanker’scredit.Theissuingbankundertakesprimaryliabilitiesforpayment；Theobligationofpaymentbornbythebankislimitedandconditional.Aletterofcreditisself-sufficientdocumentsandisindependentofthesalescontract；Letterofcreditisapuredocumentarybusiness,thatis,banksdealwithdocumentsandnotwithgoods,servicesorotherperformancestowhichthedocumentsrelate。信用證的特點(diǎn):信用證是由開證行承擔(dān)第一性付款責(zé)任的書面文獻(xiàn)；開證銀行履行付款責(zé)任是有程度和條件的；就其性質(zhì)而言，信用證是獨(dú)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(wù)中，各有關(guān)當(dāng)事人處理的是單據(jù)，而不是與單據(jù)有關(guān)的貨品、服務(wù)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(diǎn)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(yùn)人未加有關(guān)貨損或包裝不良之類批語的提單。不清潔提單是指承運(yùn)人加注了托運(yùn)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(jié)算時(shí)，國際保理商向出口商提供的進(jìn)口商信用額度及擔(dān)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(wù)。合用于非信用證中的結(jié)算服務(wù).Functionorcontentsoffactoring:P240-241Salesledgeradministration銷售分戶賬Collectionfromdebits債款回收Creditcontrol信用銷售控制Fullprotectionagainstbaddebits壞賬擔(dān)保Tradefinance貿(mào)易融資Cleanbill光票:Itisabillwithoutshippingdocumentsattachedthereto.P48Forfe