國際結(jié)算雙語考卷答案

1、廣西大學(xué)行健文理學(xué)院課程考試試卷答案要點(diǎn)及評分細(xì)則課程名稱： 國際結(jié)算（雙語） 考試班級：2007級國貿(mào)各班試卷類型：期中考試卷命題教師簽名： 2010年 5 月 14 日 Part I單選題1-5 CBCAD6-10DAADDPart II翻譯題Please translate the following sentences from English to Chinese. (20 Points)1. To issue a bill of exchange comprises two acts by the drawer: 1) to draw and sign a bill; and 2)

2、 to deliver it to the payee. 簽發(fā)匯票由出票人的兩個行為構(gòu)成：一是開出匯票并在簽字；二是交付給收款人。2. International settlement consists of international trade settlement and non-trade settlement.國際結(jié)算包括國際貿(mào)易結(jié)算和非貿(mào)易結(jié)算。3. SWIFT authentic key is used between SWIFT member banks for authenticating all messages to be transmitted through SWIF

3、T.環(huán)球銀行金融電訊協(xié)會證實(shí)押被環(huán)球銀行金融電訊協(xié)會成員行用于證實(shí)通過環(huán)球銀行金融電訊協(xié)會系統(tǒng)傳輸?shù)乃行畔⒌恼鎸?shí)性。4. The guarantor is the bank that issues a letter of guarantee at the request of its customer. 保證行是在其顧客要求下簽發(fā)保函的銀行。5. In cover, we have authorized Bank A to debit our account and credit your accounts with the above sum.為償付頭寸，我們已經(jīng)授權(quán)A銀行將上述金額借記我

4、們的賬戶，并貸記你們的賬戶。6. A foreign branch bank is an operational branch established by a commercial bank in a foreign country.一家國外支行是某家商業(yè)銀行在國外開立的經(jīng)營性質(zhì)的分支機(jī)構(gòu)。7. Confirming bank means a bank that adds its confirmation to a credit upon the issuing banks authorization or request.保兌行指的是在開證銀的授權(quán)或要求下對信用證進(jìn)行保兌的銀行。 8. R

5、emittance refers to the transfer of funds from one party to another among different countries.匯款（匯付）是指資金在不同國家之間的轉(zhuǎn)移。9. TARGET (the Trans-European Automated Real-time Gross Settlement Express Transfer System) is a real-time gross settlement system of the euro.歐洲跨國清算系統(tǒng)是實(shí)時的統(tǒng)一歐元清算系統(tǒng)。10. A holder in due c

6、ourse refers to an individual who acquires a negotiable instrument in good faith.一個正當(dāng)持票人指的是一個善意得到一張可流通票據(jù)的人。Part III 簡答題（中文或者英文回答）1匯票與支票的區(qū)別（P74各選3點(diǎn)） 種類項(xiàng)目匯票 本票不同點(diǎn)性質(zhì)不同無條件的支付命令無條件的支付承諾基本當(dāng)事人不同三個：出票人、付款人、收款人兩個： 制票人/付款人、收款人是否需要承兌對遠(yuǎn)期匯票，需要承兌不需要承兌提示的形式不同有提示承兌和提示付款兩種形式只有提示付款主債務(wù)人不同出票人在承兌前是主債務(wù)人，在承兌后成為從債務(wù)人制票人在流通期

7、間始終是主債務(wù)人退票時是否作拒絕證書需要不需要2. 即期付款交單與即期信用證的區(qū)別答：1）前者商業(yè)信用，后者銀行信用；2）前者不能向銀行申請融資，后者可以申請打包放款；3) 前者通知行不負(fù)責(zé)審單，后者通知行負(fù)責(zé)審單；3. 提單常見不符點(diǎn)答：（P237 任選6點(diǎn)回答）1). 收貨人姓名與信用證不符;2）被通知人與信用證不符;3）貨物描述與信用證不一致;4）提供的是不清潔提單；5）起運(yùn)港或者目的港與信用證不符；6）正本提單份數(shù)不足；4. 跟單托收與跟單信用證在融資方式上的幾個主要不同點(diǎn)。答：1）前者多使用商業(yè)匯票，貼現(xiàn)相對困難，后者多使用銀行承兌匯票，貼現(xiàn)相對比較容易；2）對于前者，由于是商業(yè)信用

8、，比較難向銀行申請融資，后者比較容易；3) 前者通知行不負(fù)責(zé)審單，拒付可能性大，比較難得到銀行融資，后者通知行負(fù)責(zé)審單，拒付可能性小，可以申請打包放款，押匯和T/R等Part IV出口托收押匯的流程（見課件）給分要點(diǎn)：至少中英各占一半：A） 可以是中文流程圖，英文流程說明；或者B） 英文流程圖，中文流程說明。中英文分別給10分，如果只用一種語言答題，給一半分。代收行 / 進(jìn)口地銀行 托收行/ 出口地銀行 委托人/出口商付款人/進(jìn)口商逆匯5.制托收指示書，匯票、貨運(yùn)單據(jù)寄交代收行7. 贖單6. 提示匯票8.交單結(jié)清貨款1. 簽約發(fā)貨 2押匯協(xié)議3.出口商填寫托收申請書、押匯申請書、交單.9. 匯

9、交代收貨款4、押匯款入受益人賬戶7、D/A承兌贖單 D/P付款贖單Step 1: The exporter and the importer sign a sale contract，the exporter ship the goods;Step 2: The exporter signs the negotiation agreement with the remitting bank;Step 3: The exporter presenting the collection application, negotiation application and the whole set o

10、f documents (including the title of the goods and draft) to the remitting bank;Step 4:The remitting bank deposits the fund after negotiation;Step 5: The remitting bank fills in the collection application, and sends the whole set of documents (including the title of the goods and draft) to collecting

11、 bank;Step 6: The collecting bank presents the drafts to the importer;Step 7:The importer pays or accepts the drafts and the documents in case of D/P or D/A;Step 8: The document especial the title of the goods, are released to the importer, the transaction is settled; Step 9: The collecting bank rem

12、its proceeds to the remitting bank;得分Part V 操作題Please implement the following case. (30 Points)Part A. 請根據(jù)所給的條件填寫匯票并做出相應(yīng)的背書。(15 Points)A)請根據(jù)如下條件出票：2009年8月4日上海A貿(mào)易公司(shanghai A E.&I. Co. No.1023, Nanjing Road(East) Shanghai, China)出口裝運(yùn)5000打、價值50000美元的純棉男式襯衫（Pure Cotton Men's Shirts, Art. No.9-

13、71323, Size Assortment:S/3 M/b and L/3 per doz.）到香港N貿(mào)易有限公司(Hong kong N Trading Co., Ltd，21Locky Road, Hong kong), 收款人是出口商，委托中國銀行上海分行辦理托收，交單條件為D/P即期，并指定要求中國銀行香港分行作為代收行。請開立跟單匯票。B）出票后，請按照如下要求做出托收記名背書行為中國銀行上海分行作出托收記名背書給中國銀行香港分行EXCHANGE for_USD 50000_ Shanghai_，_August 4_2009_At sight_pay the first Bill

14、of Exchange （Second of same tenor and date unpaid）to the order of _ shanghai A E.&I. Co _the sum of_US Dollars Fifty Thousand Only_Drawn _On delivery of Pure Cotton Men's Shirts, Art. No.9-71323, Size Assortment:S/3 M/b and L/3 per doz. under D/P at sight termsTo _ Hongkong N Trading Co., Lt

15、d _ For the behalf of shanghai A E.&I. Co 21Locky Road, Hongkong _Wang Benshan_(manager)_ For collection pay to the order of Bank of China, Hongkong Branch For Bank of China, shanghai Branch (Date) August 10_2009Space for endorsement: _( signature )_ Zhang tingyu (manager)_C)請指出：托收匯票上的收款人抬頭可以有哪幾

16、種寫法？在不同的抬頭下，有怎樣不同的操作？（1）pay to the order of drawer 以出票人為抬頭的方式。操作步驟：a. 出口商（出票人）做空白背書轉(zhuǎn)讓給托收行；b. 托收行做托收記名背書轉(zhuǎn)讓給代收行；（2）pay to the order of remitting bank以托收行為抬頭的方式。操作步驟：a. 出口商（出票人）提示匯票給托收行；b. 托收行做托收記名背書轉(zhuǎn)讓給代收行；（3）pay to the order of collecting bank以代收行為抬頭 操作步驟：1. 出口商提示匯票給托收行；2. 托收行寄交匯票代收行；Part B. Pease tra

17、nslate the following given information in an SWIFT L/C from English to Chinese. (15 Points)請按以下SWIFT MT700信用證中的部分內(nèi)容譯成中文： (1) Bank of Asia, HK開證行：亞洲銀行，香港分行(2) Bank of Asia, Shenzhen Branch, No.68 Shennan Road, Central, Shenzhen 518043, Guangdong通知行：亞洲銀行，深圳分行，廣東深圳518043，深南路68號(3) Documentary Credit Nu

18、mber E-01-N-04939跟單信用證號碼：E-01-N-04939(4) Applicant: Newtower Development Limited, Room 2504-5 Causeway Bay, Hongkong 申請人：紐陶爾發(fā)展有限公司，2504-5銅鑼灣，香港(5) Beneficiary: Shenzhen Building Materials, Industry Co.， Stone department 10/F Building Materials, Bldg, 28 Shennan Zhong Rd., account No. 625142011002 受益

19、人：深圳建筑材料公司，石頭部，深南中路28號，賬號625142011002(6) Currency Amount: USD34,800 幣種金額：34,800美元(7) Drafts at sight 即期匯票(8) Drawee (Full address): Issuing bank for full invoice value 付款人：開證行按照發(fā)票金額的全額付款(9) +Signed Commercial Invoice 手簽商業(yè)發(fā)票+ Full set of Clean on board ocean bill of lading made out to order of Bank Asia憑亞洲銀行指示性抬頭的全套清潔已裝船海運(yùn)提單 +Marine Insurance policy or certificate endorsed in blank, by the assured or at least 110% of the CIF value, covering F.P.A and F.R.E.C. as per ocean marine cargo. 海運(yùn)保險單或保險憑證必須空白背書，至少按