2011.6國際結(jié)算期末復(fù)習(xí).ppt

國際結(jié)算期末復(fù)習(xí)重點(diǎn),2011.06.14,總原則： 以教材為基礎(chǔ)，以教學(xué)大綱為主線，全面復(fù)習(xí)、考核。 考試形式：半開卷,題型,選擇題（1分*8=8分） 判斷題（要說明理由2分*15=30分） 簡析題（5分*4=20分） 業(yè)務(wù)流程圖（10分） 操作題共（32分）,選擇題每小題1分，占比8%,舉例,在國際結(jié)算中 a 是國內(nèi)結(jié)算所沒有的一個(gè)特殊現(xiàn)象。 a. 對各種國際慣例的依賴 b. 對票據(jù)的依賴 c. 結(jié)算方式的多樣化 d. 對法律的依賴,判斷題每小題2分，占比30%,舉例,國際結(jié)算方式有匯款方式、托收方式和信用證方式等。在一筆國際交易中，可以將這些結(jié)算方式結(jié)合起來使用。 判斷： 理由：將結(jié)合使用不同的結(jié)算方式有時(shí)是出于保護(hù)買賣雙方利益的需要，也不違反任何國際慣例。,以上兩部分題型的復(fù)習(xí)基礎(chǔ)： 國際結(jié)算學(xué)習(xí)指導(dǎo)與練習(xí)習(xí)題一習(xí)題七。,簡析題每小題5分，占比20%,簡析題復(fù)習(xí)重點(diǎn),1、A將從B處偷來的票據(jù)轉(zhuǎn)讓給了C，C因不知情且對票據(jù)支付了對價(jià)，B能否以A是以偷竊方式獲得此票據(jù)為理由，要求C歸還票據(jù)？為什么？,關(guān)鍵點(diǎn)：票據(jù)的轉(zhuǎn)讓受票據(jù)法規(guī)范，善意的、支付了對價(jià)的后手，其權(quán)利可優(yōu)于前手。,2、某進(jìn)口商與出口商商議開立延期付款信用證，出口商同意開立遠(yuǎn)期信用證，但是，提出要求開立承兌信用證。請問：對于出口商而言延期付款信用證與承兌信用證有什么不同？,承兌信用證下，指定銀行審單后在受益人的匯票上作出承兌，待匯票到期日銀行付款。這種情況下，受益人若需及時(shí)周轉(zhuǎn)資金，可以通過貼現(xiàn)銀行承兌匯票實(shí)現(xiàn)，不會(huì)受到耽擱。而延期付款信用證下，不要求受益人交匯票；指定銀行審單后收進(jìn)單據(jù)，待信用證付款日期到時(shí)付款。在這種情況下，若受益人急需周轉(zhuǎn)資金，卻無票據(jù)可貼現(xiàn)，就會(huì)受到影響。,3、在信用證方式下，除非信用證內(nèi)另有規(guī)定外，哪些提單是銀行不接受的？,關(guān)鍵點(diǎn)：不清潔提單、運(yùn)輸行以自己的名義簽發(fā)的提單、租船契約提單、帆船提單、過期提單以及任何違反UCP500規(guī)定的提單。,5、 香港進(jìn)口商按合同規(guī)定向上海出口商憑單付款，通過香港渣打銀行電匯。中國銀行上海分行在香港渣打銀行有賬戶，香港渣打銀行在給中國銀行上海分行的償付指示中可以怎樣寫? 若賬戶關(guān)系相反，償付指示中又應(yīng)怎樣寫? 而假如兩家銀行之間并沒有賬戶關(guān)系，卻在香港匯豐銀行都設(shè)有賬戶，香港渣打銀行在給中國銀行上海分行的償付指示中可以怎樣寫?,6、常見的軟條款主要限制信用證的哪些方面條款？,關(guān)鍵點(diǎn)：限制信用證生效、限制出口人裝運(yùn)、限制出口人單據(jù)、限制出口人交單、開證行非單據(jù)性有條件付款責(zé)任。,7、某匯票如果漏寫了出票日期是否在提示前持票人必須補(bǔ)記？出票日期有什么重要意義？,關(guān)鍵點(diǎn)：根據(jù)我國票據(jù)法規(guī)定，出票日期是必備項(xiàng)目。,8、議付行在2000年3月15日上午10：00時(shí)根據(jù)單證相符的原則議付了某個(gè)可撤銷信用證項(xiàng)下合格的單據(jù)，3月15日上午10:30時(shí)接到開證行撤銷信用證的通知。問：議付行應(yīng)該怎樣處理？,關(guān)鍵點(diǎn)：即使是不可撤銷信用證，在議付行根據(jù)單證相符的原則議付了受益人的單據(jù)后，開證行必須償付，不可再撤銷該信用證。,9、信用證的申請人告訴銀行經(jīng)商檢證實(shí)受益人所交貨物完全不符合貿(mào)易合同規(guī)定，貨物已被拒收，他不欠受益人債務(wù)，相反，他還要向受益人索賠。因此銀行可以不必理會(huì)受益人交來的單據(jù)。申請人的主張是否有理？開證行該如何處理？,關(guān)鍵點(diǎn)：信用證雖然以貿(mào)易合同為基礎(chǔ)性文件開立，但是，一經(jīng)開立就是獨(dú)立于貿(mào)易合同的。,10、商人A借給商人B一筆周轉(zhuǎn)金，三個(gè)月后B商用一張見票即付的匯票償還對A商的欠款。A商將此匯票轉(zhuǎn)讓給了S商作為買入其一筆緊俏貨的付款。S商在法定的時(shí)間內(nèi)向付款人提示付款，卻發(fā)現(xiàn)付款人已破產(chǎn)，匯票被拒付。依據(jù)各國票據(jù)法的通常規(guī)定S商可以向誰追索？為什么？,關(guān)鍵點(diǎn)：善意和正當(dāng)持單人遭拒付有權(quán)依法向前手及出票人追索票款及費(fèi)用,11、遼寧某貿(mào)易公司與美國金華企業(yè)簽訂了銷往香港的5萬立方米花崗巖合同，總金額高達(dá)1，950萬美元。買方通過香港某銀行開出了上述合同下的第一筆信用證，金額為195萬美元。信用規(guī)定：“貨物只能待收到申請人指定船名的裝運(yùn)通知后裝運(yùn)，而該裝運(yùn)通知將由開證行隨后經(jīng)信用證修改書方式發(fā)出”。該貿(mào)易公司收到來證后，即將質(zhì)保金260萬元人民幣付給了買方指定代表，裝船前，買方代表來產(chǎn)地驗(yàn)貨，以貨物質(zhì)量不合格為由，拒絕簽發(fā)“裝運(yùn)通知”，致使貨物滯留產(chǎn)地，中方公司根本無法發(fā)貨收匯，損失十分慘重。,問題：是什么造成了該業(yè)務(wù)下中方公司的損失？請分析信用證軟條款的實(shí)質(zhì)。,關(guān)鍵點(diǎn)：“貨物只能待收到申請人指定船名的裝運(yùn)通知后裝運(yùn)，而該裝運(yùn)通知將由開證行隨后經(jīng)信用證修改書方式發(fā)出”是軟條款，已將銀行信用改換為進(jìn)口商信用。,12、一份要求開立遠(yuǎn)期匯票的議付信用證，指定議付行在審核了單據(jù)無誤后，寄往國外承兌行承兌匯票，承兌行在承兌完匯票后又按議付行的要求將匯票進(jìn)行了貼現(xiàn)，然后將凈款匯交給指定議付行，議付行將凈款交付給受益人。問：在這個(gè)過程中議付行是否議付了受益人的單據(jù)？理由？,關(guān)鍵點(diǎn)：議付與否是以議付行是否支付了對價(jià)位衡量標(biāo)準(zhǔn)的。,13、議付行若發(fā)現(xiàn)受益人交來的單據(jù)與信用證不符，有哪些處理方法？,關(guān)鍵點(diǎn)：退回修改、憑保議付、電提、表提。,15、一張?jiān)诟犊顣r(shí)間上寫明“at sight”的匯票，法律如何規(guī)定其最遲的提示期間的？而一張付款時(shí)間寫明“at 30days after sight”或“at 30days after date”或“on 1 April, 2004” 的匯票法律如何規(guī)定其最遲的提示付款的期間的？,關(guān)鍵點(diǎn)：即期匯票出票后一個(gè)月內(nèi)必須提示付款、遠(yuǎn)期信用證到期日期算10日內(nèi)必須完成提示付款。,流程圖本題10分，占比10%,業(yè)務(wù)流程圖包括：,（一）托收流程圖，要求四種交單條件下的業(yè)務(wù)流程： D/P即期； D/P遠(yuǎn)期； D/A； D/P./R,（二）信用證業(yè)務(wù)流程圖,操作題32分，占比32%,操作題包括：,（一）單純票據(jù)操作 出票 承兌 背書 保證 參加承兌,出票例題,Drawer: Shanghai Exporting Co., No.12, Nanjing Rd.(East), Shanghai Drawee: Hongkong Importing Co., 65 Nathan Rd., Kowlon, Hongkong Payee: Bank of China, Shanghai Sum: USD 3,000.00 Tenor: at 30 days after sight Date: March 10, 2000,Exchange for USD 3,000.00 Shanghai,March 10,2000 At 30 days after sight this Exchange pay to Bank of China, Shanghai the sum of US Dollars Three Thousand Only To Hongkong Importing Co., For Shanghai 65 Nathan Rd.,Kowlon, Exporting Co., Hongkong No.12, Nanjing Rd.(East), Shanghai (signature),承兌示范,ACCEPTED payable at City Bank, HongKong to mature on May 10th, 2002 for HongKong Clothes Co., Ltd on March 18th, 2002 (signature),注意：付款人做承兌。,背書示范,pay to the order of Construction Bank of China ,Shanghai for Shanghai Textile Exp. & Imp. Co., Ltd on March10th, 2002 (signature),注意：這是完全背書。,托收背書示范：,For collection pay to CITI BANK, HONG KONG for Construction Bank of China ,Shanghai on March11th, 2002 (signature),保證示范,Guaranteed for a/c of Shanghai Textile Exp. & Imp. Co., Ltd Guarantor: Construction Bank of China ,Shanghai on March10th, 2002 (signature),參加承兌示范,Acceptance for honor of ABC for CITI BANK, PARIS March10th, 2002 (signature),（二）托收業(yè)務(wù)下匯票的開立和托收背書；,托收下開立匯票要領(lǐng)：,出票人：出口商 收款人：出口商（或其他指定的人） 付款人：進(jìn)口商 出票條款：Drawn against shipment offromtofor collection 在付款時(shí)間前面標(biāo)注出交單條件,示范,Exchange for HKD 1,000,000.00 Shanghai, -2002 D/P At 90 days after sight this exchange pay to the order of Ourselves the sum of HK Dollars One Million Only Drawn against shipment of L-120 refrigerator at HKD 500 per set from Shanghai to HongKong To Hongkong Phoenix For Shanghai Great Wall Trading Co. Electrical Co. Ltd (signature),（三）信用證下匯票的出票、議付背書；,信用證下開立匯票要領(lǐng)：,出票人：出口商 收款人：出口商（或其他指定的人） 付款人：開證行/指定銀行 出票條款：Drawn under (開證行名稱、信用證編號(hào)、開證日期),示范,No.1234 Exchange for 100,000 Tampa, Florida -，200- At sight this first Exchange (the second Exchange unpaid) pay to the order of The American Exporter Co. Inc. The sum of US Dollars one hundred thousand only Drawn under The French Issuing Bank, Paris, L/C No.12345 Date January 1,2000 To The French Issuing Bank For The American 38 rue Francois ler Exporter Co. Inc. 75008 Paris, France 17 Main Street Tampa, Florida (signature),（四）指出信用證的各當(dāng)事人、各日期以及信用證的種類；,（五）審證與改證；,根據(jù)貿(mào)易合同條款審查國外來證，指出信用證中存在的問題，并說明如何修改。,審證與改證的要求：,Purchase Contract 銷售確認(rèn)書 Purchase Contract Number: 954361 合同編號(hào) Date: June 15,2006 日期 Buyer: The Eastern Trading Company, Ssaka, Japan 買方 Seller: Shanghai Donghai Garments Imp. & Exp. Corporation, 賣方 Shanghai , China Description of Goods: Pure Cotton Mens Shirts， Art. No. 9-71323， 品名及規(guī)格 Size Assortment: S/3 M/6 and L/3 per doz. Quantity: 5000 doz. 3% more or less at sellers option 數(shù)量 Kind of Package: Each piece in a polybag, half a dozen to a paper 包裝 box, 10 dozens to a carton Unite Price: US $ 120.00 per doz. CIFC5% Kobe/Osaka 價(jià)格 Delivery of Goods: During Aug./Sept., 2006 in two equal shipments 交貨 Insutance: To be covered by the sellar for 110% of invoice value 保險(xiǎn) againg All Risks as per China Insurance Clause dated Jan. 1st,1981 Payment: By irrevocable letter of credit payable at sight, to reach 支付 the seller not later than July 20,2006 and remain valid for negotiation in China until the 15th days after the date of Shipment.,Letter of Credit 信用證 Bank of issuing : Advising Bank: Fuji Bank Ltd., Osaka, Japan Bank of China, Shanghai Beneficiary: Shanghai Donghai Garments Imp. & Exp. Corp. Shanghai China Amount: not exceeding US$ 600,000.00 Dear Sirs: At the request of The Eastern Trading Company, Ssaka, Japan we hereby issue in your favour this irrevocable documentary Credit No.219307 which is available by acceptance of your daft at 30 days after sight for full invoice value drawn on Fuji Bank Ltd., New York, N.Y.U.S.A. bearing this clause: “Drwn under documentary Credit No 219307 of FuJi Bank Ltd.” Accompanied by the following documents: (1) Signed Commerical invoice in four copies. (2) Full set clean on board Bills of Lading made out to order and blank endorsed marked “freight prepaid” and notify applicant. (3) Insurance Policy for full invoice value plus 110% covering all Risks as per ICC dated 1.1,1981 (4) Certificate of Origin issued by CCIB (5) Inspection Certificate issued by applicant. Covering: 5000 doz. Pure Cotton Mens Shirts，Art. No. 9-71323，Size Assortment: S/2, M/6, L/4 per dozen，at US $ 120.00 per doz. CIF Kobe/Osaka, packed in cartons of 12 doz. Each. Shipment from Chinese Port to Kobe/Yokohama at buyers option not later than Sept. 30, 2006 Transhipment is prohibited. Partial Shipment is allwed. This credit in valid in Osaka, Japan. Special conditions: Documents must be presented within 15 days after date of issurance of the Bills of lading but in any event within this credit validity. We hereby undertake to honour all drafts drawn in accordance with the terms of this credit. For FuJi Bank Ltd. （signature）,銷售確認(rèn)書上 US $ 120.00 per doz. CIFC5% Kobe/Osaka 5000 doz. 3% more or less 信用證上 Amount: not exceeding US$ 600,000.00,信用證金額當(dāng)相應(yīng)有3%的上下容差,US$ 600,000.00 ，more or less 3%,銷售確認(rèn)書上 By irrevocable letter of credit payable at sight 信用證上 irrevocable documentary Credit by acceptance of your daft at 30 days after sight 信用證應(yīng)當(dāng)是即期的而非承兌信用證 payment at sight,銷售確認(rèn)書上 valid for negotiation in China 信用證上 無可議付的規(guī)定 應(yīng)當(dāng)允許在出口國銀行議付 available by negotiation in China,銷售確認(rèn)書上 for 110% of invoice value againg All Risks as per China Insurance Clause dated Jan. 1st,1981 信用證上 full invoice value plus 110% covering all Risks as per ICC dated 1.1,1981 保險(xiǎn)金額和保險(xiǎn)條款出錯(cuò) 110% of invoice value；CIC,信用證上 Inspection Certificate issued by applicant. 檢驗(yàn)證書應(yīng)當(dāng)是由中國商檢局簽發(fā)的 而非由開證申請人簽發(fā) Inspection Certificate issued by CCIB,銷售確認(rèn)書上 5000 doz. 3% more or less at sellers option 信用證上 5000 doz. 數(shù)量短溢裝條款漏了 5000 doz. 3% more or less at sellers option,Description of Goods: 品名及規(guī)格 Size Assortment: S/3 M/6 and L/3 per doz. 信用證上 Size Assortment: S/2, M/6, L/4 per dozen,銷售確認(rèn)書上,貨物種類規(guī)定出錯(cuò),S/3 M/6 and L/3 per doz.,銷售確認(rèn)書上 US $ 120.00 per doz. CIFC5% Kobe/Osaka 信用證上 US $ 120.00 per doz. CIF Kobe/Osaka 應(yīng)當(dāng)是含傭價(jià)而不是凈價(jià) US $ 120.00 per doz. CIFC5% Kobe/Osaka,銷售確認(rèn)書上 Each piece in a polybag, half a dozen to a paper box, 10 dozens to a carton 信用證上 packed in cartons of 12 doz. Each. 包裝條款出錯(cuò) Each piece in a polybag, half a dozen to a paper box, 10 dozens to a carton,銷售確認(rèn)書上 CIFC5% Kobe/Osaka 信用證上 Shipment from Chinese Port to Kobe/Yokohama at buyers option 關(guān)于運(yùn)輸目的港的選擇港規(guī)定出錯(cuò) Kobe/Osaka,銷售確認(rèn)書上 valid for negotiation in China 信用證上 This credit in valid in Osaka, Japan. 信用證應(yīng)當(dāng)在中國到期 This credit in valid in China.,銷售確認(rèn)書上 valid for negotiation in China until the 15th days after the date of Shipment. 信用證上 Documents must be presented within 15 days after date of issurance of the Bills of lading but in any event within this credit validity. 在交單有效期上規(guī)定出錯(cuò) within 15 days after date of Shipment,信用證上 We hereby undertake to honour all drafts drawn in accordance with the terms of this credit. 開證行確定的付款承諾表達(dá)不清楚 engage,（六）審單,審單的要求,根據(jù)不可撤銷信用證樣本 ，代表議付行審核受益人遞交的單據(jù) 。,LETTER OF CREDIT（信用證） Name of Issuing Bank Place and date of issue The Mitsui Bank Ltd., Tokyo, 3 March, 1999. 15 Marunouche 3-Chome, Tokyo Japan To: China National Animal Byproducts This Credit is advised through Imp. And Exp. Corp. Tianjin Branch Bank of China, Tianjin 66 Yentai Street, Tianjin, China. Dear Sirs, By order and for account of Tokyo Keyboard Distributers, 12-14 Monmachi 3-Chome, Tokyo, Japan we hereby issue an Irrevocable Documentary Credit No. 901026 for USD5600.00 (say US dollars five thousand six hundred only ) to expire on 30 June, 1999 in China available with any bank in China by negotiation against beneficiarys draft(s) at sight drawn on us and the documents detailed herein：(1)Commercial Invoice in triplicate. (2)Full set 2/2 originals clean on board marine Bills of Lading made out to order and blank endorsed marked freight prepaid notifying Tokyo Keyboard Distributers, 12-14 Monmachi 3-Chome, Tokyo, Japan. (3) Paking List in triplicate (4)Certificate of Origin in China (5)Insurance Policy or Certificate covering All risks and war risks for 110% of the invoice value stipulating claim, if any, to be payable in currency of the draft. (6)Certificate of Weight in triplicate (7)Certificate of Analysis in triplicate Evidencing shipment of 1600PCS Footballs GBW32P, water proof USD3.5/PC C.I.F. Tokyo from Tianjin port to Yokyo not later than 16 June ,1999 Partial shipment allowed.Transhipment not allowed Documents to be presented within 15 days after the date of the transport documents but within the validity of the credit. We hereby engage with drawers