國際結(jié)算上課講義

1、國際結(jié)算精品文檔Tran slatio n1. 無追索權(quán)的 without recourse2. 投標(biāo)保函 Tender Guarantee3. 備用信用證 stand-by credit4. 托收出口押匯 collectio n bill purchased5. 善意持票人 bona-fide holder6. 信托收據(jù) Trust receipt7. 承兌交單 documents against acceptanee8. 拒付通知 notice of dishonor9. 循環(huán)信用證 Revolving Credit10. 空白背書 blank endorsement1. Acceptan

2、ee for honor 參加承兌2. After sight見票即付3. Short form bill of lading 簡式提單4. Mail remittanee 信匯5. Coun terma nd of payme nt 止付6. Cleari ng bank 清算銀行7. Proforma in voice 形式發(fā)票8. Subseque nt holder 后手9. Disclosed factori ng 公開保理10. Shipping mark 嘜頭1. CIF到岸價2. Adva nee payme nt 預(yù)付款3. Correspondent bank 代理銀行4.

3、 Test key 密押5. Con firmed letter of credit 保兌信用證6. Subseque nt en dorser 后手7. Direct guara ntee 直接擔(dān)保8. Deferred credit延期付款信用證9. In sura nee certificate 保險證書，小保單10. Clean bill of lading 清潔提單1. 原產(chǎn)地證書 certificate of original2. 經(jīng)常賬戶 current account3. 金融單據(jù) financial document4. 參加承兌人 acceptor for honor5.

4、商業(yè)發(fā)票 commercial in voice6. 承兌交單 documents against acceptanee7. 賬戶關(guān)系8. 貸記通知 credit advice9. 電匯 telegraphic transfer10. 銀行信用 the reputation of the bankMultiple Choice1. If bank of china instructs bank of America to pay a sum of USD1,000,000.00 to Midland, its no stro acco unt will beA. creditedB. debi

5、tedC. in creasedD. decreasedNostro accou nt往賬，我行在他行開立的存款賬戶2. if a bill is payable 60 days after date ” , theate of payment id decided according toA. the date of acceptaneeB. the date of presentationC. the date of the billD. the date of maturityAt days/m on th(s) after date出票后若干天、月付款3. A(n)is a finan

6、 cial docume nt.A. bill of excha ngeB. bill of ladi ngC. in sura nee policyD. commercial in voiceFinancial Documents” means bills of exchange, promissory notes, cheques, or other similar in strume nts used for obta ining the payme nt of mon ey.Commercial Documents” means invoices, transport document

7、s of title or other similar docume nts, or any other docume nts whatsoever, not being finan cial docume nts.4. The party to whom the bill is addressed is called theA.drawerB.draweeC.payeeD.drawer5. To the importer, the fastest and safest method of settleme nt isA. letter of creditB. cash in adva nee

8、C. open accountD. collectionOpen acco unt bus in ess賒賬業(yè)務(wù)Payment after Arrival of the Goods which is adopted in international trade is usually effected by remitta nee too, and is adva ntageous to importer6. Which of the follow ing is based on commercial credit?A. letter of creditB. bank letter of gua

9、ra nteeC. collectionD. in sura nee7. Which type of collect ion offers greatest security to the exporter?A. Docume nts aga inst accepta neeB. Docume nts aga inst payme ntC. Clean collectionD. Acceptanee D/P8. The prin cipal is gen erally the customer of a bank who prepares docume ntati on and submits

10、 them to the bank with a collection order for payment from the buyer(drawee).A. remitti ngB. collecti ngC. presentingD. correspondent9. A letter of credit isa formal guara ntee of payme nta con diti onal un dertak ing to make payme ntA.B.C. an unconditional undertaking to make paymentD. a two bank g

11、uarantee of paymentThe documentary credit跟單信用證 or letter of credit is an undertaking保ffi) issued by a bank for the account of the buyer (the applicant) or for its own account, to pay the ben eficiary the value of the draft an d/or docume nts provided that the terms a nd conditions of the documentary

12、 credit are complied with完全符合.10. From the point of view of a Chinese,is our bank account in the books of anoverseas ban k,de nomin ated in foreig n curre ncy.A. a vostro acco untB. a no stro acco untC. a mirror accountD. a record account11. If a bill is payable 120 days after date ” , theate of pay

13、ment id decided according toA. the date of acceptaneeB. the date of presentationC. the date of the billD. the date of maturity12. A(n)is a commercial document.A. bill of excha ngeB. bill of lading |C. promissory checkD. checkFinancial Documents” means bills of exchange, promissory notes, cheques, or

14、 other similar in strume nts used for obta ining the payme nt of mon ey.Commercial Documents” means Voices, transport documents of title or other similar docume nts, or any other docume nts whatsoever, not being finan cial docume nts.13. The party to whom the bill is addressed is called theA. drawer

15、B. draweeC. payeeD. payer14. Which of the following is based on banker credit?A. Letter of creditB. D/PC. D/AD. T/T15.is a compromised method betwee n ope n acco unt and cash in adva nee.A. Letter of guara nteeB. remitta neeC. treasury billsD. Docume ntary collecti on16. The various methods of settl

16、ement all involve the same book keeping 記賬.The onlyDifference isA. the method by which the overseas bank is advised about the transferB. the method by which the beneficiary is advised about the transferC. the speedD. the beneficiary17. If a London Bank makes a payment to a correspondent abroad,A. it

17、 will remit the sum abroadB. the foreign bank vostro account will be creditedC. the London bank Snostro account will be creditedD. either A or B18. Which type of collect ion offers the greatest security to the importer?A. Docume nts aga inst accepta nee |B. Docume nts aga inst payme ntC. Clea n coll

18、ect ionD. Acceptanee D/P19. The prin cipal is gen erally the customer of a bank who preparesdocume ntatio n and submits them to thebank with a collecti on order forpayme nt from the buyer (drawee).A. remitti ngB. collect ingC. prese ntingD. corresp ondent20. If the credit stipulates shipment on or a

19、bout December 18,2012,then the date of on board bill of lad ing may beA. December 28, 2012B. December 12, 2012C. December 18, 2012D. B or C1. Please state the simplified remitta nee diagramFunds flow=Payment2. Please state the difference between documents against payment and documents aga inst accep

20、ta nee1- goodshippingBl MB10- goodsake13. rci mburscmcntDraweehflibk 2 B/L2. B/Lrincipaluk色waentCdLLecti on isksArncti drentftl7 bill1. goodsreceitriiicipal12.nkea.C ollKti HD ULtmrti o 斗 domoLKairr nm舉單兀果remittingBank -shipping10. goodsg.B/Lcollection instructi an, docuiDcntaiy billLrei uburscmcDt5

21、. collection instruction,dacumentary bi 11收集于網(wǎng)絡(luò)，如有侵權(quán)請聯(lián)系管理員刪除3. Please state the simplified D/A diagramPrn11. goodsake DarnaMtCoJlectiiMi instiuctioib billndtuy B/E for acceiit4. Please illustrates the documents against payment transaction flow.1. goods ZBAreceivlShippingCollectioD insliuct ion, dDcn

22、cAlury10- goods5- collection instruction, documentary billDrawe亦曰已 nftaEyD/E furdeliverdorciBeiftaJTbillG.FtenCollecting：iinria5. Compare with the back-to-back L/C and transferable L/C, explain their similarity and differe nee Similarities:1. Both of them have middle men and sec ond ben eficiaries.

23、And middle man can get price differe nee by keep ing bus in ess secrets.2. Middle men bear the cost.3. The amount, unit cost, shipme nt date on letters of credit can be ame nded by middle men.Differe nces:1. Transferable L/C invoIves an applicant, a issuing bank, a letter of credit while back-to-bac

24、k L/C invo Ives two applica nts, two issu ing ban ks, two letters of credit.2. Transferable credit: the original issuing bank takes responsibility for the creditBack-to-back credit: the original issuing bank doestake responsibility for the new credit.3. Tran sferable credit: the credit cabe tran sfe

25、rred without the expresscontent ofissu ing bank.Back-to-back credit: the new credit can be ope ned by middle men without the orig inal bank s consent and everithout prior no tice to the origi nal bank4. Transferable credit: the middle man becomes the first beneficiary from the ben eficiaryBack-to-ba

26、ck credit: the middle man becomes the applica nt from the ben eficiary.6. Expla in the role of commercial inv oicesI. The commercial inv oice is the key acco un ti ng docume nt describ ing the comm ercial transaction between the buyer and the seller. It is a document giving det ails of goods, servic

27、e, price, quantity, settlement terms and shipment.2.It make it is convenient for importers to check whether the delivered goods is corresp on ded to the con tract.3. It can be viewed as accounting basis for importers and exporters.4. It can be basis of calculating customs duty for export place and i

28、mport place.5. commercial inv oice can be used to be the basis of payme nt to take the place ofdraft.（1）商業(yè)發(fā)票是全部單據(jù)的中心，是出口商裝運(yùn)貨物并表明是否履約的總說明。（2）便于進(jìn)口商核對已發(fā)貨物是否符合合同條款的規(guī)定。（3）作為出口商和進(jìn)口商記帳的依據(jù)。（4）在出口地和進(jìn)口地作為報關(guān)繳稅的計算依據(jù)。（5）在不用匯票的情況下，發(fā)票替代匯票作為付款的依據(jù)。7. Compare with the Stand by L/C and L/G, explain their similarity an

29、d difference Similarities:1. They both have sta ndby characteristics.2. Whe n prese nt docume nts, they both n eed to prese nt claims stateme nt.Differe nces:1. L/G and sta ndby L/C are restricted by differe nces intern ati onal conven ti ons.L/G i nternatio nal conven tio n is Stan dby L/Cc onven t

30、io n is .1. Accord ing to , the right of claim for the beneficiary under the L/G items is non-transferable, while there are some provision and clauses about transferable rights in , which means that sta ndby L/C is allowed to tran sfer,.2. L/G has coun ter guara ntee to guara ntee, while sta ndby L/

31、C has no such items.3. The obligati on of L/G is Primary obligati on or sec on dary obligati on, while sta ndby L/C always has primary obligatio n.相同之處：1、兩者都是備用性質(zhì)的。2、在要求提交的單據(jù)方面，都要求提交索償聲明。不同之處：首先，保函與備用證受到不同的國際慣例的約束。保函的國際慣例有見索即付保函統(tǒng)一規(guī)則（國際商會458號出版物）。備用證的國際慣例如前所介紹是國際備用證慣例ISP98。其次，見索即付保函統(tǒng)一規(guī)則（國際商會 458號出版物）

32、規(guī)定保函項下受益人索賠的權(quán)利不可轉(zhuǎn)讓；而國際備用證慣例ISP98中訂有備用證受益人的提款權(quán)利轉(zhuǎn)讓辦法的有關(guān)條款，意味了備用證是允許轉(zhuǎn)讓的。第三，保函有反擔(dān)保作保證。備用證方式下無此項目。第四，保函有負(fù)第一性付款責(zé)任的，也有負(fù)第二性付款責(zé)任的，而備用信用證總是負(fù)第一性付款責(zé)任的。8. Please state the differe nee betwee n Draft and Check1. A bill of exchange may be payable at sight or at future day check must bepaid at sight2. A bill of exc

33、hange may be drawn upon any person, whereas a check must be draw n upon a ban ker.3. Uni ess a bill is payable on dema nd, it is usually accepted, whereup on the acceptor is the primarily liable party. A check n eed not be accepted for it is payable only on dema nd and the drawer is the party primar

34、ily liable.4. A bill must be presented for payment when due, or else the drawer will be discharged. A check must be prese nted for payme nt with in a reas on able time or within a certain time. Such as 30 days according to the regulations of the country concern ed. The drawer of a check is not disch

35、arged eve n though it has not bee n prese nted for payme nt with in the stipulated time uni ess the delay in prese ntati on in curs losses to the drawer.5. bill of exchange can be issue by set, but check can issue one piece1. Who are the three basic parties respectively in this excha nge?Drawer: Cha

36、rtered BankDrawee: BCD bankPayee:ABC Co.2. When is the issu ing date? And where is the issu ing place? New York,May.30,20113. If the drawee accepted this draft, please do this accepta nee.Accepted30,May,2011For BCD bank(sig nature) |AcceptedDateFor drawee(sig nature)4.When is the maturity date of th

37、is excha nge? Where can the payee get the mon ey?July.30, 2011 is the maturity date. Lo ndon“算尾不算頭；月為日歷月，月之同日為到期日，無同日即月之末日付款；假日順(sig nature)Kin dsWritingSpecialPay to the order of H Co. For ABC Co.(sig nature)Bla nkFor ABC Co. (sig nature)RestrictivePay to H Co. only/not n egotiable For ABC Co.(sig

38、nature)Con diti onalPay to H Co. on deliver of B/L NO.123For ABC Co.(sig nature)collectio nPay to H Co. for collecti on For ABC Co.(sig nature)DRAFT 1Exchange for 50,000New York,May.30,2011At two month after date pay to the order of ABC Co. the sum ofUS Dollars fifty thousa nd onlyTo BCD BankLondonF

39、or Chartered BankNew York(Sig ned)DRAFT 2Drawer: China National Arts & CraftsImport& Export Corporati onAmou nt:USD 10,000Drawee: The Citi Bank New York,N.Y.U.S.APayee: the Bank of ChinaDate of issue: December 16, 2012Tenor: at sightDRAFTExcha nge for USD10,000New York,16,Dec,2012At sight pay to the

40、 order of the Bank of ChinaThe sum of TEN THOUSAND DOLLARSTo The Citi Ba nkFor China Natio nal Arts & CraftsNew York,N.Y.U.S.AImport & Export CorporationT/FT 1. Under the term CFR運(yùn)費(fèi)在內(nèi)條件(Cost and Freight ), it is the sellers responsibility to procure the in sura nee for the goods tran sported.賣方須負(fù)擔(dān)貨物至指定目的港為止所需的費(fèi)用及運(yùn)費(fèi)F 2. From an America n banks view, a no stro aeeo unt is a dollar aeeo unt held for its overseas eorresp onden ts.F 3. A draft is a eonditional order in writing.Uncon diti onal orderF 4. A bill payable 90tdays sighta isight bill.Usance b