江西財(cái)經(jīng)大學(xué)國際結(jié)算課件第一章

InternationalSettlement國際結(jié)算

主講人：王慧主要內(nèi)容第一部分簡介第二部分國際結(jié)算工具——流通票據(jù)匯票；本票；支票第三部分基本結(jié)算方式匯款;托收;信用證;保付代理;福費(fèi)廷；保函第四部分單據(jù)發(fā)票；運(yùn)輸單據(jù)；保險(xiǎn)單據(jù)等等參考書目《InternationalPaymentsandSettlements》,王益平主編，清華大學(xué)出版社大學(xué)出版社，2009?！缎戮巼H結(jié)算與案例（英文版）》，朱文忠編，對外經(jīng)貿(mào)大學(xué)出版社，2010；《UCP600詳解》，顧民著，對外經(jīng)貿(mào)大學(xué)出版社，2009；《香港銀行押匯實(shí)務(wù)》，于強(qiáng)著，浙江大學(xué)出版社，2006；《UCP600制單兌用實(shí)務(wù)手冊》,顧民著，對外經(jīng)貿(mào)大學(xué)出版社，2008?！禪CP600與ISBP681述評及案例》，黃飛雪，李志潔著，廈門大學(xué)出版社，2009?！陡ＹM(fèi)廷》，周紅軍著，中國海關(guān)出版社，2008。《國際保理：金融創(chuàng)新及法律實(shí)務(wù)》，黃斌著，中國法律出版社，2006。Periodicals:《對外經(jīng)貿(mào)實(shí)務(wù)》,《國際經(jīng)貿(mào)探索》references

(匯通天下國際結(jié)算網(wǎng))第一章國際結(jié)算概述1.1國際結(jié)算概念1.2國際結(jié)算發(fā)展過程1.3代理行關(guān)系

1.1國際結(jié)算概念

兩個(gè)不同國家的當(dāng)事人，不論是個(gè)人、單位、企業(yè)或政府間因?yàn)樯唐焚I賣、服務(wù)供應(yīng)、資金調(diào)撥、國際借貸而需要通過銀行辦理的兩國間的貨幣收付業(yè)務(wù)，叫做國際結(jié)算。用一句話來說，結(jié)清國與國之間債權(quán)債務(wù)關(guān)系活動(dòng)即國際結(jié)算。

金融活動(dòng):國際貿(mào)易結(jié)算:Visibletrade/有形貿(mào)易/商品貿(mào)易非貿(mào)易結(jié)算Invisibletrade/無形貿(mào)易/服務(wù)貿(mào)易政府間支付金融交易

1.2國際結(jié)算的發(fā)展過程

1.從現(xiàn)金結(jié)算到非現(xiàn)金結(jié)算2.從直接結(jié)算到間接結(jié)算3.從簡單的價(jià)格條件到復(fù)雜的價(jià)格條件4.從商品買賣到單據(jù)買賣5.從紙質(zhì)單據(jù)到電子單據(jù)

SWIFT:SocietyforWorldwideInter-bankFinancialTelecommunicationSWIFT的成員資格Memberbank:AmongthemembercountriesofSWIFT,theheadofficesofthosebankswhichobtainthelicensesofdoingforeignexchangebusinesscanbeappliedtobememberbanksofSWIFTSub-memberbank:會(huì)員銀行在海外的全資附屬銀行或持股份額達(dá)90％以上的銀行，可以申請為sub－memberbank。Participant:Non-bankfinancialinstitutescanappliedtobeparticipants.ButparticipantsareonlyallowedtousepartofitsmessagesSWIFT銀行識(shí)別代碼

Itiscomposedby4parts:bankcode(4letters);countrycode(2letters);locationcode(2lettersornumbersrepresentingthecity);branchcode(3lettersornumbersrepresentingthecityofthebranch)中國銀行上海分行：BKCHCNBJ300中國農(nóng)業(yè)銀行江西分行ABOCCNBJ140中國工商銀行總行ICBKCNBJ交通銀行總行COMMCNSH中國人民銀行總行PBOCCNBJ中信實(shí)業(yè)銀行總行CIBKCNBJSWIFT電文格式分類（messagetype）根據(jù)銀行的實(shí)際業(yè)務(wù)運(yùn)作，swift標(biāo)準(zhǔn)格式部門和銀行共同開發(fā)10大類電文格式：一客戶匯款和支票（customertransfersandcheques）二銀行頭寸調(diào)撥（financialinstitutiontransfers）三外匯買賣（foreignexchange）四托收（collections）五證券（securities）六貴金屬和辛迪加（preciousmetalsandsyndications）七跟單信用證和保函（documentaryL/Csandguarantees）八旅行支票（traveler'scheques）九銀行帳務(wù)十SWIFT系統(tǒng)電報(bào)每一類包含若干組(group)，每一組又包含若干格式（type）,每個(gè)電報(bào)格式由三位數(shù)字組成。MajorpaymentsystemsCHIPSFEDWIRECHAPSTARGET

米蘭買方日那亞賣方貨幣兌換商貨幣兌換商3.書面證明5.書面證明6.當(dāng)?shù)刎泿?.定期結(jié)算1.當(dāng)?shù)刎泿鸥敦浛?/p>

2.書面證明4.貨物1.3代理行關(guān)系代理行協(xié)議控制文件specimenofauthorizedsignaturesTelegraphictestkeysscheduleoftermsandconditionsSWIFTauthentickeyInter-bankaccounts/銀行間賬戶

Nostroaccount（我?guī)?、往帳）Vostroaccount（你帳、來帳）

TradetermsINCOTERMS2010Rulesforanymodeoftransport:EXWFCACPTCIPDATDAPDDPRulesforseaandinlandwaterwaytransport:FASFOBCFRCIFFOB賣方

出口清關(guān).把貨物交到指定船舶上.承擔(dān)貨物越過指定船舶船舷之前的風(fēng)險(xiǎn).買方安排裝運(yùn)貨物。承擔(dān)貨物越過指定船舶船舷之后的風(fēng)險(xiǎn)。進(jìn)口清關(guān)。CIF賣方

出口清關(guān)安排保險(xiǎn)，支付保費(fèi)安排裝運(yùn)，并支付至目的地的運(yùn)費(fèi)承擔(dān)貨物越過指定船舶船舷之前的風(fēng)險(xiǎn)買方承擔(dān)貨物越過指定船舶船舷之后的風(fēng)險(xiǎn)支付貨款進(jìn)口清關(guān)Chapter2NegotiableInstruments

2.1Generalintroduction2.2Billsofexchange2.3Promissorynotes2.4Cheque2.1GeneralIntroduction2.1.1Whatisanegotiableinstrument?

Anegotiableinstrumentisaninstrumenttherightsonwhichcanbetransferredeasilyfromonepersontoanother.Inabroadsense,itreferstoanycommercialtitleownership,suchasbillsoflading,insurancepolicies,warehousewarrants,checks,drafts,promissorynotes,etc.

Inanarrowsense,itisawrittendocumentthatcontainsanunconditionalpromisebythedrawertopaythepayeeoranunconditionalorderbythedrawertothedraweetopaythepayeeafixedamountofmoneyatadefinitetime.Suchasbillsofexchange,promissorynotes,andchecks.2.1.2Characteristicsofnegotiableinstruments金錢債權(quán)性設(shè)權(quán)性NegotiabilityRequisiteinformNon-causativenaturePresentmentReturnabilityLiterallydeterminedcontent(文義性)2.1.3Functionsofnegotiableinstruments

Asapaymentinstrument;Asacreditinstrument;Asatransferableinstrument;Asameansforoffsetbill

orderbillBuyer/drawerSeller/payeedrawee2.1.3Functionsofnegotiableinstruments

Asameansforoffsetbill

orderbillseller/BCo./buyerCCo./sellerbuyer/ACo.2.1.4PartiestoanegotiableinstrumentDrawer:

thepersonwhodrawsadraft,acheckorapromissorynote.Forthepromissorynote,thedrawerisalsocalledthemaker.whendrawinganinstrument,thedrawerengagedthat,onduepresentment,theinstrumentwillbeacceptedandpaidasspecified.DraweeThepartyuponwhomadraftoracheckisdrawnPayee

thepartytowhomthemoneyistobepaid.EndorserEndorseeAcceptorGuarantorHolder

HolderforvalueHolderinduecourse/bona-fideholderThebilliscompleteandregularonitsface.Theholderdidnotnoticeanydefect.Theholdertakesthebillingoodfaith.Theholdertakesthebillforvaluehimself.

billpickedupandlosttransferredOrderitforvalueacceptedgift

draweeACDEBF2.1.5NegotiableinstrumentlawsUniformLawforBillsofExchangeandPromissoryNotesofGenevaof1930UKBillsofExchangeActof1882China“theNegotiableInstrumentLawofthePeople’sRepublicofChina”

2.2BillsofExchange2.2.1Whatisabillofexchange?

IntheUKBillofExchangeActof1882,abillofexchangeisdefinedas“anunconditionalorderinwritingaddressedbyonepersontoanother,signedbythepersongivingit,requiringthepersontowhomitisaddressedtopayondemandoratafixedordeterminablefuturetimeasumcertaininmoneytoortotheorderofaspecifiedpersonortobearer.”2.2.2EssentialitemsrequiredinabillofexchangeExchangeforUS$1,000Shanghai,March5,2013At30daysaftersightpaytotheorderofABCBankthesumofonethousandUSdollarsonly.To:BCDBankNewYork,USAForChinaImport&ExportCo.(AuthorizedSignature)Theword“Exchange”TheUKActhasnospecificrequirementforit;theUniformLawofGenevastipulatesclearlythat“BillofExchange”mustbeinsertedinthebodyofabill.AnunconditionalordertopayafixedamountofmoneyNameandaddressofthedraweeItmustbereasonablyclearanddefinite.

Drawer’ssignatureDateandplaceofissueNameofthepayee

Restrictedorder“payACo.only.”“PayACo.nottransferable.”“PayACo.”plus“NotTransferable”onthefaceofthedraft.

Demonstrativeorder“PayACo.ororder.”“PaytotheorderofACo.”“PayACo.”

Payabletobearer“Paybearer”“PayACo.orbearer”

Tenor

payableondemand;payableatafixedtimeaftersight;payableatafixedtimeafterdate;payableonafixedfuturetime.PlaceofpaymentAfixedamountofmoney2.2.3ActsofabillofexchangeIssue

Todrawandsignadraftanddelivertothepayee

function

Endorsement

Theholdersignsonthebackofadraftanddeliversittotheendorsee.

function

fivekindsofendorsements:

Blankendorsement

Itshowsanendorser’ssignatureonlyandspecifiesnoendorsee.ForACo.signed

Specialendorsement

“paytotheorderofB,ForACo.(signed)”

RestrictiveendorsementpaytoBonly(ornottransferable)ForACo.(signed)ConditionalendorsementPaytotheorderofBCo.onthedeliveryofgoodsForACo.(signed)EndorsementforcollectionForcollectionpaytotheorderofABankForBBankSignedTheendorserinstructstheendorseetocollectthemoneyforhim.Theendorserhasthetitleofthedraft.PresentationPresentationforacceptancePresentationforpaymentThetimeforpresentationIftheholderfailstodoasrequired,itwillloseitsrightofrecoursetoitspriorparties.TheplaceforpresentationTheUKlawTheUniformlawChina’slawPaymentpresentationforasightbillWithinareasonabletimeWithinoneyearafterissuingWithinonemonthafterissuingAcceptancepresentationforatimedraft(onlyfor“見票后定期付款”)WithinareasonabletimeWithinoneyearafterissuingWithinonemonthafterissuingPaymentpresentationforatimedraftOntheduedateOntheduedateorwithin2daysaftertheduedateWithin10daysaftertheduedateAcceptanceThedraweesignsonthefaceofthebillanddeliverittotheholderFunctionGeneralacceptance

AcceptedMarch2,2004ForBankofChina,JiangxibranchsignedQualifiedacceptance:ConditionalacceptanceAcceptedPayableprovidedthegoodsareuptostandardForBankofChina,Jiangxibranchsigned(2)PartialacceptanceAcceptedPayablefor50%ofamountofthedraftonlyForBankofChina,Jiangxibranchsigned(3)LocalacceptanceAcceptedPayableatABCBankonlyForBankofChina,JiangxibranchsignedPaymentPaymentinduecourseismadebythedraweeoracceptortotheholder,andmadeatorafterthematurityingoodfaithandwithoutnoticethattheholder’stitleindefective.functionDishonordishonorbynon-acceptancedishonorbynon-payment.Noticeofdishonor

Intheeventofdishonor,allpartieswhoremainliableonthebillshouldbenotedofthedishonor.Theholdercangivenoticetohisowntransferorortoallhispriorparties.ABCDE

F

Protest:

AwrittenstatementdrawnandsignedbyaNotaryPublicorotherauthorizedpersonforthepurposeofgivingevidencethatabillofexchangehasbeenpresentedforacceptanceorforpaymentbutdishonored.TheUniformLawrequiredprotestwhenfacingdishonor;accordingtotheUKlaw,fortheinlanddraft,protestisnotnecessary,foraforeignbill,protestisnecessarywhendishonor.Recourse

conditionamount

Guarantee

Itisperformedbyathirdpartycalledguarantorwhoengagesthatthebillwillbepaidifitisasightbilloracceptedandpaidatmaturityifitisatimebill.

theguarantorstandssurelyforadebtorsuchasdrawer,endorser,oracceptorandassumeshisindebtednesstotheholder.theguarantormustspecifyforwhoseaccounttheguaranteeisgiven.Intheabsenceofsuchanindication,forasightbill,theguaranteedisthedrawer,foratimebill,itistheacceptor.GuaranteeForaccountof__NameoftheguarantorsignedAcceptanceforhonorItmeansthat,whenabillhasbeenprotestedfornon-acceptance,anypersonnotbeingapartyalreadyliableonthebillmay,withtheconsentoftheholder,acceptthebillforthehonorofanypartytothebill.DrawerpayeeholderACDE

BdraweeFacceptorforhonor1presentforacceptancebutdishonored

2AcceptsforhonorofC3.Presentforpaymentbutdishonored4.Makepaymentforhonor5claimpayment5Paymentforhonor2.2.4ClassificationofbillsofexchangeAccordingtothetenorSightbill(sightdraftordemanddraft)

usancebill(timedraftortermdraft)2.

AccordingtothedrawerBanker’sdraft&trader’sbill3.AccordingtotheacceptorBanker’sacceptancebill&trader’sacceptancebill4.AccordingtowhethercommercialdocumentsareattachedtheretoCleanbill&documentarybillExercisesMakechoiceofwhetherthefollowingbillsareacceptableornot.Markxbeforeacceptableorunacceptableyouchosen.Abillshows:paytoABCCvidingthegoodsincompliancewithcontract.Itis□acceptable/□unacceptable2)Abillshows:paytoABCCo.thesumoftenthousandUSdollarsonconditionthatshipmentofgoodshasbeenmade.Itis□acceptable/□unacceptable(3)Abillshows:ondemandpaytotheorderofABCCo.thesumoftwentythousandUSdollarsdrawnagainstshipmentof10balescottonpiecegoodsfromTianjintoLondon.Itis□acceptable/□unacceptable(4)Abillshows:paytoABCCo.outofproceedsofsaleofwoolenblanketsthesumofonethousandUSdollars.Itis□acceptable/□unacceptable(5)Abillshows:payfromourNo.2accounttoABCCo.thesumofonethousandUSdollars.Itis□acceptable/□unacceptable(6)Abillshows:paytoABCCo.ororderthesumofonethousandpoundsanddebitourNo.2account.Itis□acceptable/□unacceptable(7)Abillshows:aftercustomsclearancepaytotheorderofABCCo.thesumoftenthousandpounds.Itis□acceptable/□unacceptable

(8)Abillshows:paytoMarythesumoffiftypoundsandgiveherasuitofclothes.Itis□acceptable/□unacceptable(9)Abillshows:paytotheorderofABCCo.thesumoftenthousandpoundsplusinterest.

Itis□acceptable/□unacceptable2.(1)abillispayableatxxdaysaftersight,whatdateisthedayfromwhichtimeofpaymentbeginstorun?(2)abillispayableatxxdaysafterdate,whatdateisthedayfromwhichtimeofpaymentbeginstorun?(3)thematurityofonemonthafter31Jan.is()(4)thematurityoftwomonthsafter28Feb.is()3.Accordingtothefollowinginformation,drawbillofexchange.Dateofissue:24Feb.2004Amount:USD4,242.00Tenor:atsightDrawer:ShermanMortorInc.,NewYorkDrawee:theChaseBankN.A.,NewYorkPayee:ShermanMortorIncorporation’sorder.4.Accordingtothefollowingflowchart,choosetherightinformation.drawerpayeethefirsttheseondtransfereetransfereeDPCEADrawee/acceptorCisa□holderinduecourse/□holderforvalue/□holderIfCnegotiatesthebilltoE,Eisa□holderinduecourse/□holderforvalue/□holderIfthebillisunpaidbyA,E□may/□maynotclaimfromC.E□may/□maynotclaimfromP.E□may/□maynotclaimfromD.(4)C□may/□maynotclaimfromP;C□may/□maynotclaimfromD.(5)P□may/□maynotclaimfromD.(6)E’stitle□is/□isn’tsuperiortoP’s.E’stitle□is/□isn’tsuperiortoC’s.(7)C’stitle□is/□isn’tsuperiortoP’s.billgoodsBillasgiftNegotiatedtoclothes5.Accordingtothefollowingdraft,dotheexercises.ExchangeforGBP5,000.00London,1Apr.2013At60daysaftersightpaytotheorderofBankofAustraliathesumoffivethousandpoundsonlyToTheImportingCo.,MelbourneForTheExportingCo.Londonsignature2.GeneralcrossingspecialcrossingoutofdatepostdatedamountinfigureandwordsblankendorseSpecialendorserestrictendorseDocumentarybillsightbillTimedraftacceptancebillDeterminablefuturetimecleandraftNegotiableinstrumentdiscountingbankMerchantbankunconditionalpaymentpromiseJointliability90daysafterdate

v.1.ThedrawerisChinaNationalCraftsImport&ExportCorp.,S.B.2.ThedraweeisABCCo.,London.3.ThepayeeistheBankofChina4.Atenordraft.5.Abillofexchangeintwosets.6.Shanghai.VIExchangeforUS$100,000Shanghai,Aug.252013AtsightpaytotheorderofG&HCompanythesumofUSdollarsonehundredthousandonly.To:DEFBankForABCCo.NewYorkShanghai(signed)7.CheckforUS$2,300（1）March21,2008payto（2）theorderofMrs.WarrenthesumofU.S.dollars（4）twothousandthreehundredonly.ToHongkongandShanghaiBankingCorp.LtdForJoeWilliamsPacificBank,cityofficesigned2.3promissorynotes2.3.1whatisapromissorynote?AccordingtotheUKBillofExchangeActof1882,apromissorynoteisdefinedas“anunconditionalpromiseinwritingmadebyonepersontoanothersignedbythemaker,engagingtopay,ondemandoratafixedordeterminablefuturetime,asumcertaininmoneyto,ortotheorderof,aspecifiedpersonortobearer”.2.3.2EssentialitemsofapromissorynotePromissoryNoteForGBP1,000.00London,March52013At90daysafterdatewepromisetopayABCCompanyororderthesumofonethousandpoundsonly.

ForCharteredBankLondonSignedTheword“promissorynote”clearlyindicated;Anunconditionalpromisetopay;Nameofthepayee;Signatureofthemaker;Placeanddateofissue;Tenor;Asumcertaininmoney;Placeofpayment.2.3.3differencebetweenabillandanoteBillofexchangeAnordertopay.Athree-partyinstrument.Wherepayableafterdate,abillisgenerallyaccepted.PromissorynoteApromisetopayAtwo-partyinstrumentNeveracceptedWherepayableaftersight,abillmustbepresentedforacceptancetofixthematuritydateofthebill,andpresentationforacceptanceisnecessarytorenderthepriorpartiesliable.Canbeacceptedforhonor.Neveraccepted.Butanotecanbemadepayableaftersightaccordingtouniformlaw.suchanotemustbepresentedforvisaofthemaker.（簽見）Thevisadateisusedtofixthematuritydateofthenote.Neveracceptedforhonor2.3.4TypesofnotesTrader’snoteThemakerisatrader,say,anindividualoranenterprise.Banker’snoteItismadebyabank,usuallyondemand.Inchina,promissorynoteonlyreferstosightbanker’snotesUSD100,000.00AtlantaGAOct.6,2012atseventydaysafterdatewepromisetopaytotheorderofbearerthesumofonehundredthousandUSdollarspayableattheFirstNationalBankofChicago,Chicago,IllinoisoratFultonNationalBank,mainoffice,Atlanta,GeorgiaValuereceivedNotvalidunlessauthenticatedbytheFirstNationalBankofChicagoasissuingagentDueDec.15,2012forHavertyFurnitureCo.signatureSeniorVicePresidentandTreasurerNoteforGBP100London,21Jan.,2013Ondemandwepromisetopaybearerthesumofonehundredpounds

ForBankofEuropeLondonSignatureCentralbanker’snoteDemandnoteissuedbycentralbankpayabletobearerandwithspecifiedamountofmoney.NegotiablecertificateofdepositACDmeansaninstrumentcontaininganacknowledgmentbyabankthatthebankhasreceivedacertainamountofmoneyandpromisestorepayit.VariousbondsInternationalmoneyorderManufacturershanovertrustcompanyNewYork,N.Y.10015Paytotheorderof_________2004Amount_______patatyourbuyingrateforexchangeonNewMaximumoftwothousandYorkUnitedStatesDollarsfivehundred(USD2,500.00)__________________U.S.dollarsnotvalidunlesscounterManufacturershanoversignedabovetrustcompanyNewYork,N.Y.10015(authorizedsignature)POBox6EastcheapABCBankLondonEC3ALondon,_____ABCbankcertifiesthatthesumof_____poundssterlinghasbeendepositedontermsthatispayabletobeareronsurrenderofthiscertificates,throughanauthorizedbank,at6EastcheapLondonEC3Aonthe__fixedwithinterestattherateof___p.a.,calculatedona365dayyearbasis,fromthedatehereoftothedateofmaturityonly.perproABCBank_______________Authorizedsignature

CITYOFLIVERPOOLBILL[issuedunderthelocalgovernmentact1999]21stJan.,2013ThiscityofLiverpoolbillentitles____orordertopaymentoftwohundredandfiftythousandPoundsattheBankofEnglandoutoftherevenuesofthecityofLiverpool,onthe21stApril,1999.withoutdaysofgrace.J.HhiveCityTreasurer.TreasuryBill￡100,000London9thDec.2012Thistreasurybillentitles____orordertopaymentofonehundredthousandPoundsattheBankofEnglandoutoftheNationalLoansFundonthe9thMar.2013.TawimilLylishSecretarytotheTreasury

2.4cheques2.4.1whatisacheque?Acheckisanunconditionalorderinwriting,signedbythepersongivingit,requiringthebanktowhomitisaddressedtopayondemandasumcertaininmoneyto,ortheorderofaspecifiedpersonorthebearer.Itisabillofexchangedrawnonabankerpayableondemand.2.4.2EssentialitemsofachequeCheque$10,000.00London,May12,2013PaytoTianjinEconomic&DevelopmentCorp.ororderthesumofTenthousandUSdollarsonly.ToBankofEuropeLondonForBritishTradingCo.Londonsigned

Theword“cheque”clearlyindicated;Anunconditionalpaymentorderinwriting;Thenameofthepayingbank;Thesignatureofthedrawer;Placeanddateofissue;Addressofthedraweebank;Asumcertaininmoney;Nameofthepayee.Notice:Tenor,nameofpayeeandthesum2.4.3TypesofcheckAccordingtothepayee

chequepayabletobearer

chequepayabletoorder2.Accordingtothedrawer

banker’schequepersonalcheque3.accordingtowhethercrossed

uncrossedcheque:crossedchequeCrossedcheck:Itmeansthecheckbearingtwoparallellinesontheface.Itmustbepaidintoabankaccountandcannotbecashedoverthecounter.

GeneralcrossingAgeneralcrossingonacheckdoesn’tspecifynameofthe