國(guó)際結(jié)算期末終結(jié)版.

1、國(guó)際結(jié)算期末考試（希望大家喜歡）D/Pdocuments against payment付款交單D/Adocuments against acceptance承兌交單T/RTrust Receipt信托收據(jù)B/Lbill of lading提單L/CLetter of Credit信用證FCAFree Carrier貨交承運(yùn)人FASFree Alongside Ship裝運(yùn)港船邊交貨FOBFree On Board裝運(yùn)港船上交貨CFRCost and Freight成本加運(yùn)費(fèi)CIFCost Insurance and Freight成本加運(yùn)費(fèi)、保險(xiǎn)費(fèi)CPTCarriage Paid to運(yùn)費(fèi)付

2、至CIPCarriage Insurance Paid to運(yùn)費(fèi)、保險(xiǎn)費(fèi)付至DAFDelivered At frontier邊境交貨DESDelivered Ex Ship目的港船上交貨DEQDelivered Ex Quay目的港碼頭交貨DDUDelivered Duty Unpaid未完稅交貨DDPDelivered Duty Paid完稅后交貨EXWEX Works工廠交貨T/TTelegraphic Transfer電匯匯款M/TMail Transfer信匯匯款D/DRemittance by Banker ' s Demand Dr票匯匯款URCUniform Rules

3、for Collection托收統(tǒng)一規(guī)則M.T.DMulti-modal transport document多式聯(lián)運(yùn)提單UCP The Uniform Customs and Practice for Documentary Credits 跟單信用證統(tǒng)一慣例 ICC International Chamber of Commerce 跟單信用證項(xiàng)下銀行償付統(tǒng)一規(guī)則名詞解釋：國(guó)際結(jié)算：International payments and settlements are financial activities conducted among different countries in wh

4、ich payments are effected or funds are transferred from one country to another in order to clear relations of debts.匯票： 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

5、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

6、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.信用證： A letter of credit is a written undertaking by a bank(issuing bank)given to the seller (beneficiary) at the request ,and on the instruc

7、tion, 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.支票： A check is an unconditional order in writing addressed by the cust

8、omer 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.匯付： Remittance refers to the transfer of funds from one party to another among different countries through banks. At the request of its customer, a

9、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,

10、and/or shipping documents are forwarded to the seller ' s bank with clear instructions for collection through one of its porrdent bank located in the domicile of the buyer.計(jì)算題一、 The Amou nt the Exporter Can Get? P44Suppose an accepted bill for USD50, 000 falls due on June 30 and the exporter tak

11、es it to a disco unt bank on April 6. If the disco unt rate is 10%, the disco unt in terest is?Issue： July 30Value： 50000 USDInterest rate :Ten or：Accept:Discount rate : 10 %D=V T R / 360D=DISCOUNT INTERESTV=FACE VALUE OF THE BILLT=TENOR(DAYS)R=DISCOUNT RATE(N%PER ANNUA每年)The Amou nt the Exporter Ca

12、n Get? P45 Issue： July 30 2008Value： 10000 RMBInterest rate : 8 %Tenor： 3 mon thsAccept: August 27Discount rate : 10 %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 in

13、terest and how much can the payee get?貼現(xiàn)日：3.9到期日：7.12天數(shù)：125天到期價(jià)值=(80000 X 5%X 125) / 360 = 1388.89 元The Payee Can GeA 80000 - 1388.89 = 78611.11 元問(wèn)答題:1. 信匯、電匯、票匯的特點(diǎn)Telegraphic Transfer, T/T電匯匯款)1) It is a kind of remittance(順匯).2) It is the fastest type but the charges are higher.3) In bank remittan

14、ee, 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 (信匯匯款)1) It is a kind of remittance(順匯).2) The charge is low.3) It is the slower type and because of mail, it will spend more time to r

15、eceive the money.4) Bank can occupy the funds under way for a short time.Demand Draft, D/D (票匯)1) The pay ing bank is flexible.2) The draft can replace the cash to be n egotiated.3) The draft is carried by the remitter himself or is posted by the remitter to the payee.4) The paying bank needn '

16、notifies the beneficiary and the latter will come to receive the mon ey.2. Chapter of COVERNostro Account 往賬：A bank acco un t con ducted by a British bank with a foreig n bank, usually in the foreig n curre ncy.Vostro Account 來(lái)賬： A bank account held by a foreign bank with a British bank, usually in

17、sterli ng.Reimbursement Methods撥頭寸的方法(課堂要求掌握前兩種，余下四種看課件)|1. Credit ing vostro acco unt of the pay ing bank主動(dòng)貸記：如果匯入行在匯出行開(kāi)有賬戶，匯出行應(yīng)主動(dòng)將相應(yīng)頭寸貸記該賬戶。payment order 支付委托書(shū)賬戶行開(kāi)戶行remitti ng bankk payi ng bankcredit advice付訖的貸記通知etc: In cover, we have credited the sum to you' re a/c with us.寄出貸記報(bào)告單稱已貸記匯入行賬戶。

18、2. Debiting remitting bank' s nostro account授權(quán)借記：如果匯出行在匯入行開(kāi)有賬戶，匯出行應(yīng)授權(quán)匯入行借記該賬戶相應(yīng)的金額。payment order 支付委托書(shū)開(kāi)戶行賬戶行remitt ing bankk pay ing bankdebit advice付訖的借記通知etc: In cover, please debit our a/c with you.(You are authorized to debit the sum to our acco unt with you.)寄出借記報(bào)告單稱已借記匯出行賬戶。3. Functions of

19、 Negotiable Instrument 流通票據(jù)的功能 P391) As a means of payme nt;2) As a credit i nstrume nt;3) As a tran sferable in strume nt;4) As a mea ns of finance.4. Basic Methods of International Payments and Settlements:1) Settlement on commercial credit:remittance(匯付):A. payment in advaneeB. open accountcollec

20、tion(托收)2) Settlement on bank credit :letter of credit(信用證) bank guarantee(銀行擔(dān)保)5. Characteristics of Collection 托收的特點(diǎn)1) It is based on commercial credit2) The capital burden is not balanee3) It is safer than the remittanee4) It can afford financing to the seller or buyer5) The procedure is simple,

21、fast and the charges are not high.6. Characteristics of Letter of Credi 信用證的特點(diǎn)1) It is a kind of banker' s credit. The issuing bank undertakes primary liabilities for payment2) The obligati on of payme nt born by the bank is limited and con diti onal3) A letter of credit is self-sufficie nt docu

22、me nts and is in depe ndent of the sales con tract4) Letter of credit is a pure docume ntary bus in ess, that is, banks deal with docume nts and notwith goods, services or other performa nces to which the docume nts relate.7. Principles in examining documents 審單的原貝 V1) 單證相符： The n ame, content and s

23、ig nature of the docume nts prese nted should be in con formity with the terms and con diti ons of the credit. Any small discrepa ncy is possible to become the reas on for refuse.2) 單單相符： The documents should be in conformity with each other.實(shí)際操作題（填表類）1. 匯票 Bill Of Exchange P45P63-5-6No.,Date.EXCHAN

24、GE FORAt sight of the First of Exchange, second of the same tenor and dateun paid, pay to the order of the sum ofDraw n un derTo:For and on behalf of XXX(Sig nature)Excha nge for, DATEAtsight of the First of Excha nge, sec ond of the same tenor and dateun paid, pay to the order of the sum ofDraw n a

25、ga instTo:For and on behalf of XXX(Sig nature) ACCEPTEDTIME(SIGHTPayable atFor (Sig nature)Questio n:匯票期限到期日At 30 days after sightAt 30 days from sightAt 30 days after dateAt 60 days after dateAt one and half, a month after date2.本票 Promissory Note P49P63-7Promissory Note , For Onfixed by the promis

26、sory note we promise to pay the sum of .For and behalf of(Sig ned )Cheque No. Pay to the sum of(Sig nature)3. On 18, March 2009, Bank of China, Guangzhou Branch received a mail transferpayment order from Bank of China Hong Kong. Please complete the forms.BANK OF CHINA, HONG KONG BRANCHDATE, HONG KON

27、GPlease advise and effect the follow ing payme nt less your charges if any. In cover, we have credited your acco unt with us.TO BANK OF CHINA, GUANGZHOUNo. of Mail TransferTo Be Paid ToAmountMTXXXXRuiqi Garme nt Co. Ltd, Gua ngzhou No. XXXXHKD200,000.00Amount in words: H.K DollarsTwo Hun dred Thousa

28、 ndBy Order Of Un iversal Garme ntImp. & Exp. Co. Hong KongMessage: Being Proceeds un derS/C No. XXX7Band of China, Hong Kong#Remitting Bank: Payee:The proceeds is used for:Cover In structi on: Payi ng Bank: Remitter: Currency and Amount:#4. QUESTION: A draft N0.426898 for USD100, 000.00 is draw

29、n by The American Exporter Co. 17 Main Street Tampa, Florida, U.S.D on The French Issuing Bank, 38 rue Francois ler, Paris, France payable at 60 days sight to the order of ourselves dated 25 March, 2000 marked “ Draw nun der The French Issu ing Bank, Paris, France L/C N0.12345 dated 25 Feb., 2000”.B

30、ill of exchangeNo.(0 _Excha nge forAt乞 Sight of this first of exchange (SECOND BEING UNPA)Pay to (the order of) The sum ofDraw n Un der0_L/C NO.0 Date0(sig nature)To 0A： 026898 25 March, 2000 Tampa, Florida $100,000 (J60 days The American Exporter Co. Inc. (EUS Dollars one hundred thousand only CThe

31、 French Issuing Bank, Paris 012345 0.5 Feb, 20000The French Issu ing Bank0The America n Exporter Co.38 rue Fran cois ler 75008 Paris, France17 Main Street Tampa, Florida5. QUESTION: Please draw a demand draft to make remittance by D/DDraft: No.20060613Amount: HKD32, 150.00Place and date of draft: Ti

32、anjin, 8May, 2009Paying bank: Bank of China, Hong KongPayee: the order of Un ited Trad ing Compa ny, Hong KongPay aga inst this draft to the debit of our acco unt.Remitt ing bank: Bank of China, TianjinRemitter: China Nati onal Light In dustrial Products Imp. & Exp. Corp., Tianj in Bran ch, Tian

33、j inBANK OF CHINANot Negotiable.廠NO.0Acco unt Payee AMOUNT0 This draft is valid for one year from date of issue0To:0Pay to0THE SUM OF0PAY AGAINST DRAFT TO THE DEBIT OF OURACCOUNTFor BANK OF CHINA, TIANJINSig natureA： C20060613(2HKD 32,150.00 3Tianji n, 8 May, 2009 4Ba nk of Chi na, Ho ng Ko ng 0The

34、order of Un ited Tradi ng Compa ny, Hong Kong Hong Kong Dollar Thirty-Two thousa nds one hun dred and fifty only案例分析CASE 1Chin ese compa ny A con eluded a purchase con tract with a Belgium compa ny for some goods.The con tract require that the goods should be Grade M or above and that the exporter s

35、hould surrender certificate which verify that the goods has reached Grade M. But A didn ' request certificate of Grade M in the L/C opened by him.After delivery, A took the delivered goods before pay ing. Then A found that the goods did n reach Grade M and asked the local quara ntine to give a t

36、estificati on. A held the testificati on to dema nd the ope ning bank to dish onor.QUESTION:1.Should the opening bank dishonor the L/C ?2. Please stateme nt the reas on.ANSWER:1. The issuing bank should not dishonor.2. Though the bank knows the fact that the seller fail to implement all the conditio

37、ns of the contract wholly, the bank must make payment.3. According to the principle that L/C is an independent contractual document and the operation of L/C is based on documents, the bank must make payment as long as the seller surrenders the accordant documents.CASE 2One of Japanese company opened

38、 an irrevocable L/C on the request of its customer. The exporter was in Guan gzhou. The L/C stipulates that the n egotiat ing bank can be repaid by the ope ning bank ' s New York bran ch. One bank in Guan gzhou n egotiated the draft, forwarded the docume nts to the ope ning bank and get payme nt

39、 from the reimburs ing bank.On the 4nd day, the opening bank said that there were discrepancies between the docume nts and L/C and asks for the repaid amount. The n egotiat ing bank con firmed the discrepa ncies but the ben eficiary said that the ope ner had take n the goods without the bills of lad

40、i ng.QUESTION:Can the n egotiat ing bank refuse to pay the money back to the ope ning bank? Why?ANSWER:1. The negotiating bank can ' t refuse to pay back the money.2. L/C is based on document. The parties concerned deal with documents rather than goodsor facts. If the document presented is not i

41、n conformity with the L/C, the beneficiary can' tget payment.CASE 3One of our companies exported 5000 tons of rice. The L/C stipulated that 1000 tons was shipped every month from January to May. The seller shipped 1000 tons separately during January and February but there was no shipme nt in Mar

42、ch because of lack ing of goods. Then the exporter shipped 2000 tons and 1000 tons separately in April and May.When the exporter n egotiated the shipp ing docume nts, the bank refused to pay the 3000 tons shipped in April and May because the shipme nt in March was not in accorda nee with the stipula

43、ti ons of the L/C.Question:Was the ba nk correct? Why?ANSWER:1. The bank was right.2. Because according to the Uniform Customs and Practice of Documentary Letter of Credit, if partial shipments stipulate definitely the number of lots, time and quantity of every lot,the seller should exactly conform

44、to the stipulation. If the seller doesn' t conforrto the stipulation in a certain period, the period together with the following will be invalid automatically.10選擇題1. To the exporter, the fastest and safest method of settleme nt is cash in adva nee.2. To the importer, the fastest and safest meth

45、od of settleme nt is open account.3. Under a letter of credit, the exporter can receive the payment only when the documents prese nted comply with the credit terms.4. Which of the following is based on commercial credit?Collection（托收）5. There are four main methods of securing payment in internationa

46、l trade: payment inadvanee; payment under documentary credit;ollection;en account .From anexporter ' s point of view, the order of preferenee .6. The docume ntary collect ion provides the seller with a greater degree of protecti on tha n shipping on open account （賒賬交易）。7. Foreig n trade can be c

47、on ducted on the followi ng terms except for public bonds.8. Cash settlement is effected by shipping precious metals（貴金屬）taking the form of coins, bars or bulli ons.9. International cash settlement has the following disadvantages except safe.（即包括 expe nsiveriskytime-c on sumi ng）10. If a bill is pay

48、able“ 60 days after date ” , the date of payment is decided dateording toof the bill.11. A term bill may be accepted by the drawee.12. The party to whom the bill is addressed is called the drawee.13. The maker of a promissory note has prime liability while the other parties have sec on dary liabilit

49、y.14. A （n） bill of exchange is a financial document.15. Dema nd draft（即期匯票）is ofte n used when the clie nt wants to tran sfer the funds to his ben eficiary himself.16. If the pay ing bank ope ns a curre nt acco unt with the remitt ing bank, the reimburseme nt maybe effected by crediting vostro acco

50、unt of the paying bank（ 主動(dòng)貸記）17. If a London bank makes a payment to a correspondent abroad, the foreign bank ' vostro account will be credited/ 貸記）18. If Barclay Bank instructs Citibank to pay a sun of USD2,000,000 to Midland, its nostro account should be debited（借記）.19. Suppose that a UK firm

51、which is to pay a debt to a West German supplier in Deutschmarks. The firm will give a writte n in structio n to its bank in the UK to issue a mail tran sfer. The n the UK bank debit the UK firm ' s account as authorized.20. The prin cipal is gen erally the customer of a bank who prepares docume

52、 ntati on and submitsthem to the remitting（托收）bank with a application for payment from the buyer （drawee）.21. Which type of collection offers the greatest security to the exporter? Documents against payment.即期付款交單22. Which of the following is not a risk that the exporter assumes on documentary colle

53、ction basis? B. harm to the reputati on due to dish onorPS: t a risk that the exporter assumes on docume ntary collecti on basis: A. non-accepta nee of mercha ndiseC. excha nge restrict ionsD. non-payme nt of trade accepta nee23. The remitting bank is the bank of which the prin ciple has en trusted

54、the collect ion.24. The importanee of the distinction between financial documents and commercial documentslies in that it helps decide whether it is clean collect ion or docume ntary collect ion.25. Letter of credit is a conditional undertaking to make payment.26. With an uncon firmed irrevocable le

55、tter of credit, the advising bank tran smits detail withoutcommitme nt to the ben eficiary.27. A con firmed irrevocable letter of credit creates the highest level of security aga inst sovereig n risk政治風(fēng)險(xiǎn).28. Confirmation of a credit may be given by the advising bank at the request of the issuing ban

56、k.29. The sum of the transferred credit is will not be more than in the credit before transfer.30. In addition to stipulating an expiry date for presentation of documents, every credit should also stipulate a specified period of time after the date of shipment during which presentation must be made.

57、 If no such period of time is stipulated, banks will not accept documents prese nted to them later the n 21days after the date of shipme nt.31. If a credit stipulating total amount available is about USD100, 000.00, then bank will refuse the in voice that bears the amo unt of C. PS 若沒(méi)有 “ abou則默認(rèn)為 15% 的增減幅度。 A. USD100, 000.00 B. USD100, 500.00 C. USD120, 000.00 D. USD99, 900.0032. The advis ing bank in forms the ben eficiary ano ther bank has issued a credit in his favor without add ing