国际结算期末复习资料

国际结算期末考 D/P D/A T/R B/L

documents against payment 付款交单 documents against acceptance 承兑交单 Trust Receipt 信托收据 bill of lading 提单

L/C Letter of Credit 信用证

FCA Free Carrier 货交承运人 FAS FOB CFR CIF CPT CIP DAF DES DEQ DDU DDP EXW T/T M/T

Free Alongside Ship 装运港船边交货 Free On Board 装运港船上交货 Cost and Freight 成本加运费

Cost Insurance and Freight 成本加运费、保险费 Carriage Paid to 运费付至

Carriage Insurance Paid to 运 费、保险费付至 Delivered At frontier 边境交货 Delivered Ex Ship 目的港船上交货 Delivered Ex Quay 目的港码头交货 Delivered Duty Unpaid 未完税交货 Delivered Duty Paid 完税后交货 EX Works 工厂交货 Telegraphic Transfer 电汇汇款 Mail Transfer 信汇汇款

D/D Remittance by Banker’s Demand Draft 票汇汇款 URC Uniform Rules for Collection 托收统一规则 M.T.D Multi-modal transport document 多式联运提单

UCP The Uniform Customs and Practice for Documentary Credits 跟单信用证统一惯例 ICC International Chamber of Commerce 跟单信用证项下银行偿付统一规则 名词解释：

国际结算：International payments and settlements are financial activities conducted among different countries in which payments are effected or funds are transferred from one country to another in order to clear relations of debts.

汇票：A bill of exchange is defined officially as an unconditional order in writing , addressed by one person to another, signed by the first person, requiring the second person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a certain amount of money, to, or to the order of, a specified person or to the bearer.

本票：A promissory note is an unconditional promise in writing made by one person (the maker) to another (the payee or the holder), 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 bearer.

信用证：A letter of credit is a written undertaking by a bank(issuing bank)given to the seller (beneficiary) at the request ,and on the instruction, of the buyer(applicant)to pay at sight or at a determinable future date up to a stated sum of money, within a prescribed time limit and against stipulated documents which complied with the terms and conditions of the credit.

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支票：A check is an unconditional order in writing addressed by the customer to a bank signed by that customer authorizing the bank to pay on demand a specified sum of money to or to the order of a named person or to bearer.

汇付：Remittance refers to the transfer of funds from one party to another among different countries through banks. At the request of its customer, a bank transfers a certain sum of money to its overseas branches or correspondent banks and instructs them to pay a named person or corporation domiciled in that country.

托收：Collection is an arrangement whereby the goods are shipped and a relevant bill of exchange is drawn by the seller on the buyer, and/or shipping documents are forwarded to the seller’s bank with clear instructions for collection through one of its correspondent bank located in the domicile of the buyer.

计算题

一、 The Amount the Exporter Can Get? P44

Suppose an accepted bill for USD50, 000 falls due on June 30 and the exporter takes it to a discount bank on April 6. If the discount rate is 10%, the discount interest is?

Issue：July 30 Value：50000 USD Interest rate： Tenor： Accept：

Discount rate：10 % D=V?T? R / 360 D=DISCOUNT INTEREST V=FACE VALUE OF THE BILL T=TENOR(DAYS) R=DISCOUNT RATE(N%PER ANNUAM每年) 二、 The Amount the Exporter Can Get?

P45

Issue：July 30 2008 Value：10000 RMB Interest rate：8 % Tenor：3 months Accept：August 27 Discount rate：10 %

三、 Suppose an accepted bill for USD80,

000 falls due on July 12 and the

exporter takes it to a discount bank on March 9. If the discount rate is 5%(year), what would be the discount interest and how much can the payee get?

贴现日：3.9 到期日：7.12 天数：125天 到期价值＝（80000×5％×125）/ 360＝1388.89元

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The Payee Can Get＝80000﹣1388.89＝78611.11元 问答题：

1. 信汇、电汇、票汇的特点

? Telegraphic Transfer, T/T (电汇汇款) 1) It is a kind of remittance(顺汇).

2) It is the fastest type but the charges are higher.

3) In bank remittance, the T/T is in

preference to others. It is dealt on the same day and the bank can’t use the funds under way. 4) It is safe and creditable.

? Mail Transfer, M/T (信汇汇款) 1） It is a kind of remittance(顺汇).

it will spend more time to receive the money.

4） Bank can occupy the funds under way for

a short time. ?

Demand Draft, D/D (票汇)

1) The paying bank is flexible.

2) The draft can replace the cash to be

negotiated.

3) The draft is carried by the remitter

himself or is posted by the remitter to the payee.

4) The paying bank needn’t notifies the

2） The charge is low. beneficiary and the latter will come to 3） It is the slower type and because of mail, receive the money.

2. Chapter of COVER Nostro Account 往账：A bank account conducted by a British bank with a foreign bank, usually in the foreign currency.

Vostro Account 来账：A bank account held by a foreign bank with a British bank, usually in sterling.

Reimbursement Methods拨头寸的方法（课堂要求掌握前两种，余下四种看课件） 1. Crediting vostro account of the paying bank

主动贷记：如果汇入行在汇出行开有账户，汇出行应主动将相应头寸贷记该账户。 payment order 支付委托书

账户行 开户行 remitting bank paying bank credit advice 付讫的贷记通知 etc: In cover, we have credited the sum to you’re a/c with us. 寄出贷记报告单称已贷记汇入行账户。

2. Debiting remitting bank’s nostro account

授权借记：如果汇出行在汇入行开有账户，汇出行应授权汇入行借记该账户相应的金额。 payment order 支付委托书

开户行 账户行 remitting bank paying bank debit advice 付讫的借记通知 etc: In cover, please debit our a/c with you.

(You are authorized to debit the sum to our account with you.) 寄出借记报告单称已借记汇出行账户。

3. Functions of Negotiable Instrument 流通票据的功能P39

1) As a means of payment; 2) As a credit instrument;

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3) As a transferable instrument; 4) As a means of finance.

4. Basic Methods of International Payments and Settlements:

1） Settlement on commercial credit: ?remittance(汇付)：A. payment in advance B. open account ?collection(托收)

2） Settlement on bank credit： ?letter of credit(信用证) ?bank guarantee(银行担保)

5. Characteristics of Collection 托收的特点 1） It is based on commercial credit

2） The capital burden is not balance 3） It is safer than the remittance

4） It can afford financing to the seller or buyer

5） The procedure is simple, fast and the

charges are not high.

6. Characteristics of Letter of Credit信用证

的特点 1） It is a kind of banker’s credit. The issuing

bank undertakes primary liabilities for payment

实际操作题（填表类）

1. 汇票 Bill Of Exchange P45 P63-5-6

No. , Date. EXCHANGE FOR At sight of the First of Exchange, second of the same tenor and date unpaid, pay to the order of the sum of Drawn under To: For and on behalf of XXX (Signature)

2） The obligation of payment born by the bank is limited and conditional

3） A letter of credit is self-sufficient

documents and is independent of the sales contract

4） Letter of credit is a pure documentary

business, that is, banks deal with documents and not with goods, services or other performances to which the documents relate.

7. Principles in examining documents 审单

的原则

1） 单证相符：The name, content and

signature of the documents presented should be in conformity with the terms and conditions of the credit. Any small discrepancy is possible to become the reason for refuse.

2） 单单相符：The documents should be in

conformity with each other.

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Exchange for , DATE At sight of the First of Exchange, second of the same tenor and date unpaid, pay to the order of the sum of Drawn against To: For and on behalf of XXX (Signature) ACCEPTED TIME(SIGHT) Payable at For (Signature) Question: 汇票期限 At 30 days after sight At 30 days from sight At 30 days after date At 60 days after date At one and half, a month after date

2. 本票 Promissory Note P49 ?P63-7

Promissory Note , For On fixed by the promissory note we promise to pay the sum of . For and behalf of (Signed )

Cheque No. , Pay to the sum of

到期日 5

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