商務(wù)英語國際-國際貿(mào)易方式畢業(yè)論文.doc

湖南XXXXXX學(xué)院學(xué)生畢業(yè)設(shè)計(論文)題 目： 淺談國際貿(mào)易結(jié)算方式的選擇姓 名 ： 班級、學(xué)號 ： 系 (部) ： 經(jīng)濟管理系 專 業(yè) ： 商務(wù)英語 指導(dǎo)教師 ： 開題時間： 完成時間： 2010 年 月 日21目 錄畢業(yè)設(shè)計任務(wù)書1畢業(yè)設(shè)計成績評定表2答辯申請書3-5正文6-19答辯委員會表決意見20答辯過程記錄表21XXXXXXXX學(xué)院畢業(yè)設(shè)計任務(wù)書學(xué)生姓名班級學(xué)號專業(yè)商務(wù)英語所屬系部經(jīng)濟管理系通信地址郵政編碼Email地址聯(lián)系電話號碼設(shè)計（論文）課題指導(dǎo)教師姓名職 稱指導(dǎo)教師工作單位聯(lián)系方式電話講師課題的主要任務(wù)及要求：開題時間：完成時間：XXXXXXXXX學(xué)院畢 業(yè) 設(shè) 計 成 績 評 定 表學(xué)生姓名班級學(xué)號專業(yè)所屬系部畢業(yè)設(shè)計課題淺談國際貿(mào)易結(jié)算方式的選擇評分評語：指導(dǎo)教師（簽名） 年 月 日備注注：畢業(yè)設(shè)計評價等級為：優(yōu)秀（90100）、良好（8089）、中（7079）、及格（6069）、不及格（60分以下）。XXXXXXXX學(xué)院畢業(yè)(論文)設(shè)計答 辯 申 請 書學(xué)生姓名 班級、學(xué)號 專業(yè) 商務(wù)英語 課 題 淺談國際貿(mào)易結(jié)算方式的選擇 一、 課題(論文)提綱引言1 國際貿(mào)易結(jié)算方式的選擇 1.1 匯付 1.2 托收 1.3 信用證 1.4 銀行保函 1.5 備用信用證2 影響國際貿(mào)易結(jié)算方式的選擇 2.1 國際結(jié)算方式的特點 2.2 客戶信用 2.3 國際貿(mào)易術(shù)語 2.4 財政花費3 國際貿(mào)易結(jié)算方式的應(yīng)用 3.1 匯付與信用證相結(jié)合應(yīng)用 3.11 公開議付 3.2 匯付與托收項結(jié)合應(yīng)用 3.3 信用證，銀行保函，托收結(jié)合應(yīng)用3.31 分期付款3.32 延期付款4 結(jié)論二、內(nèi)容摘要 支付條款是國際易合同的一個主要內(nèi)容。不同的支付方式對于貿(mào)易雙方而言，在貿(mào)易結(jié)算中的風(fēng)險以及經(jīng)營中的資金負擔都是不相同的。選擇正確支付方式能使進出口雙方在貨款收付方面的風(fēng)險得到控制，并在資金周轉(zhuǎn)方面得到某種通融，從而促進交易目的的實現(xiàn)。在選擇中，應(yīng)從貿(mào)易雙方共同的利益點出發(fā)，本著風(fēng)險分攤的原則，選用綜合結(jié)算方式，從而促成進出口商的雙贏。 在現(xiàn)有的結(jié)算方式中，基本的有三種：匯款、托收、信用證。另外，還有一些延伸的結(jié)算方式，如銀行保函、備用信用證等。在實務(wù)中，現(xiàn)在還出現(xiàn)了一些比較新的結(jié)算方法，如電匯中加入第三方（船方）來控制風(fēng)險。不同的支付方式對于貿(mào)易雙方而言，在貿(mào)易結(jié)算中的風(fēng)險及經(jīng)營中的資金負擔各不相同。 三、 參考文獻1.國際貿(mào)易結(jié)算 作者：趙益華、仇榮國 北京大學(xué)出版社(2007-08出版)2.國際貿(mào)易 作者：許斌 北京大學(xué)出版社 (2009-09出版)3.國際貿(mào)易結(jié)算 作者：龐紅 人民大學(xué)出版社 出版日期（2007-06）四、指導(dǎo)教師意見指導(dǎo)教師（簽名） 年 月 日五、答辯資格審查小組意見 答辯資格審查小組組長（簽字） 年 月 日注:學(xué)生憑此申請書和設(shè)計(論文)全文參加答辯 The Choice forInternational Trade Settlement IntroductionThe Settlement is essential to the International trade. With the pass of time, the progress of the society, the international trade settlement also changes and become perfect. Some new settlement were developed inevitable in order to adapt to the changes of trade structure. Therere more and more settlement way for selection.Since the existing way can not meet the practical needs, we must combine with several ways of settlement for applications. What are these payment? How can make the most favorable choice? We hereby based on the types, the factors influence the settlement, and the comprehensive application of payment for a brief introduction and analysis.Keywords international trade settlement，remittance, cllection, letter of credit, bank of guarantee.Chapter One The types of the international trade settlementInternational settlement originated in the commodity business between different countries. With international trade and other international exchanges expands and continuous development. International settlement experienced from cash settlement to the non-cash settlement. From direct to indirect settlement, international settlement of payment also presents the diversification. At present, according to the international settlement ways status and the function, we can put it into two categories, one kind is a basic settlement way, another kind is the dependency and payment settlement.1.1 Remittance Remittance, is the most common settlement way, just like that we do business with you, after we delivered goods, you pay the money bybank collect. In international trade, many people deal with business by the international bank.Classified according to different conditions, remittance can be divided into different types. Basis on the different tools we used, it can be divided into T/T, M/T and D/D. According to the different order between the time of delivery and payment, therere two kinds of applications in international trade practice: advance payments and payment by receipt of goods.The remittance involves four parties: remitter ,payee,remiting bank，paying bank. The relationship between the four parties are different, between the payer and ,remiting bank is contract relationship, and the remiting bank and paying bank is the agency contract. As fo the remittance business process: firstly, the payer needs to go to the paying bank and send in a remittance application, then the remiting bank will give a remittance notice to the paying bank according to the content of the application to the remittance. After received the notice, paying bank will pay to payee. If theres any problem, to the remiting bank and the paying bank is not liable for any responsibiltiy. 1.2 Cllection Collection.First, the exporter shall issue a bill of exchange to the importer for payment after effected shipment, thenentrust a export bank collect payments through its the branch or facility agent in the import place. It belongs to commercial credit. There are four partys with cllection, principal, remitting bank, drawee, collecting bank. The principal is exporters. Remitting bank is the bank that the exporter entrusted. Collecting bank is a branch of remitting bank or other precatory bank, and the bank is in the importer palace. Drawee, usually is importer. For them, there are close relations between principal and remitting bank, drawee and collecting bank, remitting bank and collecting bank with the collection . Principal and remitting bank is principal-agent relationship. However, it does not exist any legal relationship between collecting bank and drawee. the drawee pay the payment according to the contract. So, the exporter whether can get the payment, totally depends on credit of imports.1.3 Letter of CreditL/C is a common kind settlement in interntional trade. The bank credit is inlvoed in this kind of settlement. Say simply, the bank pay a role as a guarantor to guarantee the benefits of both parties. Its emergence has significant meaning, not only solved some distrust of contradictions between buyer and seller at some extent, but also can make both of parties get bank financing convenience during the process of using L/Ct settlement, Its facilitating the development of international trade. Therefore, this settlement way in international trade has been used very widel, Its popular with all company in the world. 1.4 Bank GuaranteeBank guarantee letters, it is a written certificate issued by a bank according to the application of the beneficiary, to ensure the applicant keep the stipulations of contract. If the applycant fails to keep his obligation, the bank should pay the charge as his debts.Besides, it also called letter of guanrantee. The content of Guarantee are varies according to the specific transaction is varied, and without a certain format. As for the relevant the rights and obligations of the regulations, formalities are also have not form a certain practices. If there are some different explanations, one only can stated the explanation according the file.1.5 Standby Letter of CreditStandby letter of credit, which is a kind of special form of settlement. it is also one of the kind of letter of credit, but there are some differents with the ordinary L/C. It belongs to the financial products, the purpose is leveraged loans, repayment of the debt. Standby letter of credit represents that the issuing bank has certain obligations to the beneficiary. If the issuing bank fails to fulfill their obligations, the beneficiary can get compensation form the issuing bank with a standby letter of credit, if the beneficiary can draft a bill of exchange and afford a statement or proof file that proved the issuing fails to fulfill their obligations.The Standby letter of credit is the multifunctional financial product which combined guarantee, financing, payment and the related service. Because its extensive use and flexible runing, it is used very common in international business. But in China, the standby letter of credit has not been widely accepted by mass people, because people does not understand the standby letter of credit completely. In international business, people has more use of the commercial credit, bank guarantee and such traditional financial trading tool. If the Standby letter of credit can be used very good and widely, it will bring us a great deal of business opportunities. In addition, it also called the guarantee letter of credit.Chapter Two The factors affecting international trade settlement way selectionThe kinds of settlement are various.When choose a settlement way one should considering the actual situation, and make a choose after analyse the situation, so that we can get the most favorable results. There are many factors affecting its choice. There simply introduce some factors which influence the choice of settlement way.2.1 The characteristics of international trade settlementInternational trade means some activities that people from different countries and exchange their goods and services. Since the parties from different countries, the backgrounds, cultural customs and laws are not the same. People should take the cultural difference into consideration when they do business with others . Because this characteristic, international trade also called world trade. In addition, international trade is done by import trade and export trade two parts, so sometimes it is called import and export trade. Therefore, when choice settlement way, people should consider both advantages and disadvantages, and find a middle way to meet both exporters and importers benifits to ensure the business be done safely, rapidly and accurately. 2.2 Clients Credit In international trade, because both parties are come from different countries, it is inevitably to have some discrenpies in the course of trade. It is good if we can solve it . But once the transaction is collapsed, it may bring capital losses to the businessman. Because the parties come from different countries, and national law is difference, it will bring great difficulties to pretect the party who suffer the losses. Before choosing trading partners one should pay very attention on his partners credit. This is a very important factors and businessman should consider it.Since the clients credits are differences, so in the choice of payment, one can choose differents ways according the different clients credit . If the clients credit is very ordinary or it is the first time do business with the others , people shall keep a bit, payment by L/C. Although its cost a lot , but it is security. If the customer credit rating is high, then people can choose on collection basis, this to belong to medium one kind, It can save some cost, and also safet, If the customer credit rating is very high, then people can choose remittance way.2.3 International trade termsIn the “international chamber of commerce compiles 2000” ,the incoterms were divide into13 kinds of trade terms for trading parties choice. Each term there are all sorts of characteristics, suitable situation, especially the involved risks, expenses, duties are very difference. We can according to the terms of delivery of different put it into two main categories, symbolic delivery and actual delivery.International trade terms is a very important factor people should consider when they do international budiness. In international trade, the two parties obligations is different, so the risks they beared are also different. This derectly influence the pirce. With the development of commercial, gradually formed some certain quotations which closely combined the trade terms and price together. Those quotations were mentioned the obligations of both parties clearly. After a long time of accumulation and practice, they evolved to illustrate this obligation terminology, then called the trade term. It is very useful . First, it definites the freight and insurance are to be borne by which parties . Secondly, it definites trade t the conditions of delivery, each others responsibilities, cost and risks. Each kind of trade terms has its own characteristics .Different trade terms for buyers and sellers of the liability regulations and risk-sharing is different, so people should choose settlement according to the different trade terms. For symbolic delivery group ,for example CIF and CFR, can choose collection and L/C for payment. For FXW and actual delivery group D terminology, generally would not choose collection as payment. For FOB and FCA such terms, because the transport is arranged by the buyer, the exporter shall difficult to control the goods, also would not choose collection way. In addition, if the contract value is not sizable, one can consider to choose more faster, cheaper way such as T/T or clean collection .2.4 Financial CostDifferent settlement ways, cost of expenses are not the same, in business trade one must consider the cost and choose the most appropriate settlement. But sometimes one can not only consider the financial costs the risks, many other factors should be taken into consideration. If only consider the financial cost, the telegraphic transfer cost little money and the speed is fast ,and L/C cost a lot .Chapter Three the application of international trade settlement way Now, the international trade practice is very complicated, the simple one settlement way always cannot meet the requirements of the parties. Facing the constantly changing market, the comprehensive settlement way is come inevitable. 3.1 L/C with Remittance application combined For example, An American wants import a very good batch oranges from China. The two parties are not satisfied with the ways of settlement, after consultation, the parties agree that the deposit part is dealt with T/T, the main parts of payment should deal with L/C. As for the rest money, should be paid by T/T. because do business in this way can meet the requirements of both parties, they can solve the problem peaceful.3.11 open for negotiationInvite public negotiation terms refers to the issuing bank or the drawee bank guarantee or commitment, whoever drafts drawers, endorsers or legitimate holder, holding listed in the credit terms and issue bills, the drawee bank when honoured. This clause is paying bank to bearer issued common, open and free for negotiation written invitation. All invoices open negotiation credit bank, generally speaking is good reputation, procedure is simple, bank charges lower bank.Issuing bank the L/C is through its commitment to the Clause (Clause) or says guarantee Clause to express its public negotiation function.Every letter of credit column has the following terms of commitment, is open for negotiation:1.We (Issuing Bank) hereby engage with the drawers, endorsersand bona - fide holders of draft(s) drawn under and in compliancewith the terms of the credit that such draft(s) shall be duly honoured on due presentation and delivery of documents as specified. 2. Provided such drafts are drawn and presented in accordance withthe terms of this credit, we hereby engage with the drawers, endorsers and bona - fide holders that the said drafts shall be duly honoured on presentation. 3.We hereby agree with the drawers，endorsers and bona-fide holdersof drafts drawn under and in compliance with the terms of this credit that the same shall be duly honoured on due presentation, and negotiated at the Negotiating Bank on or before, 19。 4.We hereby agree with the drawers, endorsers and bona - fide holders of drafts drawn in compliance with the terms of the credit that such drafts shall be duly honoured on presentation and paid at maturity. 3.2 Remittance and collection combinedWhen doing business ,we always pay the down payment by remittance first , and pay another part of payment after effected shipment. The remaining part of the payment shall be paid by collection .This choice has many advantages, which can ensure the exporters fulfil their obligation of delivery timely and constraint importers pay the money timely. It speed up the efficiency of settlement, in the meantime, it also can save cost. 3.3 Letter of credit, Collection and Bank guarantee three combinationThis kind of way mostly aims at larger amount, and long cycle of production. Because the amount is huge, such trades are often pay deposit first, most of the rest of the payment by the buyer as stipulated in the credit or open add guarantee payment by installment payment or later period. Such combinations can avoid unnecessary expenditure, also can provide an protective effect for documents. Although there are some troubles, but it is a very good choice for this kinds of trade. 3.31Installment It refers to the product before production, seller provides export licence photocopy and bank guarantee, the buyer to the seller may pay way first delivery partial payments or deposit, The remaining payment can be made according to production (or engineering) schedule and delivery schedule installment payments, the buyer an irrevocable l/c payable. In instalment conditions, the last sum payment for goods, be in commonly the seller completed all delivery liability or warranty any expires, after passing test again after to pay.3.32The Deferred PaymentThe Deferred Payment (late period) refers to the buyer to pay pay a certain proportion of for