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国际结算课程复习资料国际结算课程复习资料⼀、重点词汇英汉互译：第⼀章国际结算的介绍Correspondent Bank 代理⾏ Control Documents 控制⽂件Test key 密押 Terms and conditions 费率表Specimen of authorized signature 印鉴 SWIFT 环球银⾏⾦融电讯协会Debit (for bank) 借记Credit (for bank) 贷记Nostro account 往户账 Vostro account 来户账IMF 国际货币基⾦组织 ICC 国际商会 WBG 世界银⾏组织CHIPS 英国同业银⾏⾃动⽀付系统 CHAPS 纽约银⾏同业电⼦清算系统URC522 《跟单托收统⼀规则》 UCP 600《跟单信⽤证统⼀惯例》国际结算 International Settlement预付货款 Payment in advance 赊账 Open Account(O/A)汇款(汇付）Remittance 托收 Collection跟单信⽤证Documentary L/C 银⾏保函 Bank Guarantee第⼆章票据Recourse 追索Non-causation ⽆因性流通⼯具 Negotiable Instrument汇票 Bill of Exchange/Draft本票 Promissory Note⽀票 Check/Chequedrawer 出票⼈payer/drawee 付款⼈payee 收款⼈endorser 背书⼈acceptor 承兑⼈Holder 持票⼈Holder for value 对价持票⼈Holder in due course/Bona fide holder 正当持票⼈/善意的持票⼈汇票出票Issue 背书Endorsement）提⽰（Presentation 承兑（Acceptance保证Guarantee 付款Payment 拒付Dishonor 追索Recourse拒绝证书Protest Tenor 付款期限 Usance bill 远期汇票Blank endorsement 空⽩背书Acceptance/payment for honor参加承兑和参加付款⽀票Crossed check 划线⽀票 Uncrossed check ⾮划线⽀票 Open check 现⾦⽀票Rubber check/bad check 空头⽀票Collecting bank 托收⾏out of date 过期第三章Remittance 汇付，顺汇 Reverse remittance 逆汇Remitter 汇款⼈ Remitting bank 汇出⾏Paying bank 汇⼊⾏，解付⾏Beneficiary or payee 收款⼈，受益⼈Reimbursement of remittance cover 拨头⼨T/T 电汇 M/T 信汇 D/D 票汇 Payment in advance 预付货款Open account / payment after goods arrival 赊销 Consignment 寄售第四章Documentary collection 跟单托收Clean collection 光票托收Direct collection 直接托收 D/P at sight 即期付款交单D/P after sight 远期付款交单 D/A 承兑交单D/P.T/R/ 付款交单凭信托收据借单 Outward bills/出⼝押汇Inward bills /进⼝押汇 Principal/委托⼈Remitting Bank/托收⾏ Collecting Bank/代收⾏Drawee/付款⼈Principal’s representative in case of need/需要时的代理第五章Applicant 申请⼈ Beneficiary 受益⼈ Issuing Bank 开证⾏Advising Bank通知⾏ Confirming Bank 保兑⾏ Paying Bank 付款⾏承兑⾏Accepting Bank 议付⾏Negotiating Bank 偿付⾏Reimbursing Bank 索偿⾏Claiming Bank 寄单⾏Remitting Bankin duplicate ⼀式两份 in triplicate ⼀式三份in quadruplicate ⼀式四份 in quintuplicate ⼀式五份Confirm 保兑 Negotiate 议付 undertaking 承诺Primary liability forpayment of the Issuing Bank 开证⾏承担第⼀性付款责任Documentary Credit Nominated Bank指定银⾏soft clause软条款跟单与光票信⽤证 Documentary and clean L/C不可撤销与可撤销信⽤证 Irrevocable and revocable L/C保兑与不保兑信⽤证 Confirmed and unconfirmed L/C即期付款、延期付款、承兑和议付信⽤证，假远期信⽤证Sight、 Usance、 Acceptance and Negotiation L/C可转让与不可转让信⽤证 Transferable and Untransferable L/C循环信⽤证 Revolving L/C 对开信⽤证 Reciprocale L/C背对背信⽤证 Back to back L/C 预⽀（红条款）信⽤证）Anticipantory L/C 备⽤信⽤证 Standby L/C⼆、知识重点：第⼀章国际结算的介绍⼀、国际结算定义：（Definition）1、是指处于两个处于不同国家的当事⼈通过银⾏办理的两国间货币收付业务。
Part 1：1.哪一种不要通知行通知收款人（结算方式）？票汇（Banker’s Demand Draft，D/D）不用通知行通知收款人2.哪一种汇票不需要承兑（英文）？即期汇票（sight draft、demand draft）3.可转让信用证最多能转让几次？可转让信用证最多能转让一次，即第二受益人不得要求将信用证转让给其后的第三受益人，但是第二受益人将信用证转回给第一受益人不在禁止之列。
4.保理的业务范围有哪些？（保理的服务项目）出口贸易融资、销售账务处理、收取应收账款、买方信用担保。
5.什么叫顺汇，逆汇，分别属于六种结算方式中的哪种？顺汇：是由债务人或付款人主动将款项交给银行，委托银行使用某种结算工具，交付一定金额给债权人或收款人的结算方法。
（汇付）逆汇：是由债权人以开出汇票的方式，委托银行向国外债务人索取一定金额的结算方式。
（托收、跟单信用证、保函）6.什么叫保函？（未解决：保函是第几付款人？）保函(Letter of Guarantee, L/G)又称保证书，是指银行、保险公司、担保公司或个人应申请人的请求，向第三方开立的一种书面信用担保凭证。
7.什么叫DP，DA？（相同点，区别点，怎样应用，两者能不能随便变？）承兑交单，D/A (Documents against Acceptance)是指凭付款人对远期汇票承兑而交出单据。
（风险大）付款交单，D/P ( documents against payment)是指凭付款人对即期汇票付款或简单地付款而交出单据——即期付款交单（D/P sight）——远期付款交单（D/P after sight）—(1)见票后××天付款；(2)装运后××天付款；(3)出票后××天付款远期付款交单VS承兑交单的比较：二者的相同点为：1、所使用的汇票均为远期汇票；2、卖方承担的风险较大。
不同点为：交单条件不同。
国际结算复习资料1、国际结算的含义：国际结算是指国际间由于政治、经济、文化、外交、军事等方面的交往或联系而发生的以货币表示的债权债务的清偿行为或资金转移行为。
特征：1）属于银行的中介业务2）比国内结算复杂3）以国际贸易为基础4）与国际金融密不可分2、票据的概念：票据有广义狭义之分。
1）广义的票据：是指商业上使用的各种单据或凭证，如发票、提货单、仓单、保单等。
2）狭义的票据：是专指依规定要式签发和流通的汇票、本票、支票等信用工具，是以支付一定金额为目的。
特征：1）设权性2）无因性3）要式性4）流通性5）文义性6）货币性7）债权性8）提示性9）返还性10）可追索性3、汇票概念：汇票是国际结算中使用最广泛的一种票据。
英国《1882年票据法》：“汇票是由出票人向另一人签发的要求即期、定期或在可以确定的将来时间向指定人或根据其指令向来人无条件支付一定金额的书面命令。
”中国《票据法》：汇票是出票人签发的，委托付款人在见票时或在指定日期无条件支付确定的金额给收款人或持票人的票据。
4、本票概念：本票即期票。
《英国票据法》：本票是由一人向另一人签发的约定在见票时或在指定的或可以确定的将来时间向特定的人或其指定的人或持票人无条件支付一定金额的书面承诺。
我国《票据法》：“本票是出票人签发的，承诺自己在见票时无条件支付确定的金额给收款人或者持票人的票据。
5、贴现的概念：贴现是在远期汇票已被承兑但尚未到付款期，按照汇票上所载明的金额扣除一定的利息后，提前垫款给持票人的一种融资行为。
6、贴息的计算: 贴现息=票面金额*［贴现天数/360(365)］*贴现率7、三种票据的比较：8、背书的概念：转让票据及票据权利的行为。
包含两个动作：①在票据背面签名。
即使只签字不加文字说明，也视为背书。
②交付被背书人。
9、出票产生的影响：1）出票人成为主债务人，担保付款、担保承兑。
票据被拒付时，接受追索。
2）收款人成为主债权人，拥有付款请求权和追索权。
国际结算小题类常用贸易术语：○1FOB船上交货买方支付保险费和支付运费○2CIP卖方支付保险费和运费○3FCA买方支付保险费和运费○4CFR卖方支付运费，买方支付保险费○5CIF卖方支付运费和保险费○6CPT卖方负责支付运费、买方支付保险费国际结算的分类：贸易结算非贸易结算票据法：1882英国《票据法》1930年《日内瓦统一法》我国国际贸易参考对象1931年《日内瓦统一支票法公约》1992年我国《票据法》日期：汇票被退票拒绝证要在一日内完成汇票提示期一年银行收到信用证项下的单据要在5天内审核出口商要在拿到提单21天内交单区别议付行与付款行最大的区别是有无追索权(right of recourse)议付是购买行为(purchase)电开信用证是查密押（test key）信开查的是签名（signature）单据汇票（bill of exchange）、本票(promissory)、支票(cheque)(bill of lading)、保险单(insurance policy)、发票（invoice）基本单据:提货单(bill of lading)、保险单(insurance policy)、发票（invoice）托收注意点信用证货币必须与合同（contract）货币一致单单一致，单证相符英文表达：The documents of the credit must comply with the terms and conditions of the letter of credit on the one hand and they must consistent with each other on the other hand保理主要内容：○1核准（approval）○2让渡（assignment）○3融资（finance ）○4再让渡（reassignment）○5出具贷记通知（issuing credit notice）概念应收账款（accounts receivable）资金融通(financing export trade) 销售账户管理(ledgering receivables) 应收账款回收(collecting proceeds) (protecting against bad debts)(Open account or D/A terms)计算题：保理的计算贴现金额=天数*票面价值*票面利率保理融资=票面价值*80%或85%-贴现金额实务题1.汇票七大要素：无条件支付命令、出票地点和日期、付款期限、确定的金额、付款人名称和地点、收款人名称、出票人名称和签字2、背书和承兑背书：（endorsement）is the signing o the back of a draft, transferring the ownership and delivering to the endorsee包括：特殊背书（special endorsement）空白背书(blank endorsement) 限制背书(restrictive endorsement)承兑（acceptance）is an action by which the payer promises to effect payment at the maturity date of the draft包括：一般性承兑（general acceptance）、限制承兑(qualified acceptance)：有条件的承兑(conditional acceptance)部分承兑(partial acceptance )限地承兑(local acceptance)修改到期日承兑(qualified acceptance as to time)3、汇款头寸的调拨○1汇出行打钱到汇入行Remitting payment order:incover,we have credited your account with usbank credit advice:you A/C credited○2汇入行扣除汇出行账户资金RemittingBank4、托收指令Eg:Incover,please credit our A/CNO.___________with__________(accounting bank) ABA AIA.in favorof_________(exporter)5、信用证：非单据化条款Eg:The shipping company’s certificate certifying that the ship’s age is not more than ten years软条款（书p105）6、流程图D/P托收信用证保理：1. The supplier and the export factor sign a factoring contract, entrusting the export factor to investigate the supplier’s creditworthiness and to approve a credit line.出口商与出口保理商申请一个保理合同，委托出口保理商调查出口商的信誉和提供一个信用额度2. The export factor notifies import factor of the factoring contract and entrusts it to investigate the debtor’s creditworthiness.出口保理商通知进口保理商这个保理合同并调查进口商的信誉3. The import factor investigates the debtor’s credit.进口保理商调查进口商的信用4. The import factor notifies the export factor of the information on the creditworthiness of the debtor and the approved credit line.进口保理商通知出口保理商进口商的信誉信息并提供信用额度5. The export factor notifies the supplier of the result of theinvestigation and the approved credit line.出口保理商通知出口商调查结果和提供信用额度6. The supplier signs the sales contract with the debtor, and the invoice value should be limited within the credit line approved by the factor, and then the supplier ships the goods to the debtor.出口商和进口商签订一个贸易合同，在保理业务项下7. The supplier submits the invoice copy to the export factor for finance.出口商提供发票复印件给出口保理商来融资8. The export factor advances about 85% of the invoice value to the supplier.出口保理商预付发票价值85%给出口商9. The export factor transfers the invoice copy to the import factor. 出口保理商转交发票复印件给进口保理商10. The import factor duns the debtor to effect payment periodically. 进口保理商要求进口商按期支付款项11. The debtor effects due payment to the import factor.进口商支付款项给进口保理商12. The import factor remits the proceeds deducting the relative charges to the export factor.进口保理商扣除相关费用后转交给出口保理商13. The export factor pays the supplier for the rest 15% of theinvoice value after deducting the relative charges.出口保理商扣除相关费用后支付剩下的15%给出口商案例分析：1、保理某出口商A出口一批货物给进口商B，它授权当地一家出口保理商C 开展出口保理2、备用信用证（看书）。
票据：Credit instruments=a written/printed paper against which to pay,including Financial Instruments，Securities，Commercial documents.Features of instruments1.无因性（Non-causative nature）2.要式性（Requisite in form）3.流通性（Negotiability）4.提示性（Presentment）5.返还性（Returnability）6.设权性（Establishment of rights and responsibilities）Functions(票据的功能)As a means of payment;付款方式As a credit instrument;信用票据As a means of finance.金融工具As a transferable instrument;可转让的票据Credit Instruments for four四种常用于国际结算的信用票据:Negotiable instrument可转让的票据Negotiable instrument,also known as credit instrument,is an unconditional order or promise to pay a certain amount of money.It can easily be transferable.Bill of Exchange汇票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 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.无条件的书面命令汇票是由一个人(drawer)向另一个人(drawee)签发的，要求受票人见票时或在未来某一规定的或可以确定的时间(tenor)将一定金额的款项支付给某一特定的人或其指定人，或持票人(payee)。
票据：Credit instruments = a written/printed paper against which to pay, including Financial Instruments，Securities，Commercial documents.Features of instruments1.无因性（Non-causative nature）2.要式性（Requisite in form）3.流通性（Negotiability）4.提示性（Presentment）5.返还性（Returnability）6.设权性（Establishment of rights and responsibilities）Functions (票据的功能)As a means of payment; 付款方式As a credit instrument; 信用票据As a means of finance. 金融工具As a transferable instrument;可转让的票据Credit Instruments for four四种常用于国际结算的信用票据:Negotiable instrument可转让的票据Negotiable instrument, also known as credit instrument, is an unconditional order or promise to pay a certain amount of money. It can easily be transferable.Bill of Exchange汇票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 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.无条件的书面命令汇票是由一个人(drawer)向另一个人(drawee)签发的，要求受票人见票时或在未来某一规定的或可以确定的时间(tenor)将一定金额的款项支付给某一特定的人或其指定人，或持票人(payee)。
Essentials of a bill of exchange绝对必要事项：Such words as “bill of exchange”exchange; draft or so 书面写有汇票字样An unconditional order in writing 无条件的支付命令name and address of the drawee (addressee payer) 付款人名字和地址signature or stamp of the drawer 出票人的签名和盖章date of the issue 开立的日期About some dollars 确定的金额name or business entity of the payee 收款人的名字或商务实体Acts of a bill of exchange 汇票的票据行为1.Issue/draw（出票）1、draw and sign a draft 出票人写汇票并且签字2、deliver it to the payee出票人将汇票交付给收款人2.Endorsement（背书）When the holder of a draft wants to transfer or pass its title to another person, he should sign on the back of the draft and deliver it to the endorsee. It’s an act of negotiation.（1）背书人不再是票据的持票人，需向其后手承担担保承兑和付款的责任。
（2）被背书人成为持票人，享有票据权利Endorser Endorser EndorserA B C D…..Endorsee Endorsee Endorsee(1)Special endorsementPay to the order of P. LAMB only MB can endorse itFor Dafeng Company, TianjinWILSON LELY(2)Blank endorsement= bearer bill, can be transferred without endorsementThe person who is transferred can transfer it without endorsement or with endorsement, special or blank at his option.(3) Restrictive endorsementPay to MB ONLY Only MB can have the payments and the draft can not be transferred For Dafeng Company, TianjinWILSON LELY(4) Conditional endorsementPay to MBUpon his delivery of warehouse receipt 100 cases of cornFor Dafeng Company, TianjinWILSON LELYAlthough draft is drawn unconditional, it can be conditional when being endorsed(5) Endorsement for collectionFor collection pay to Bank of China, Tianjin BranchFor Dafeng Company, TianjinWILSON LELYPay to the order of B Bank for collection only Prior endorsement guaranteedFor Dafeng Company, TianjinWILSON LELYCollection/deposit…means that the money does not belong to the bankPay to the order of B Bank by procuration以代理人身份For Dafeng Company, TianjinWILSON LELY3.Presentation（提示）Present for acceptance提示承兑我国见票给付1个月期限Present for payment 提示付款日内瓦规定到期日前后两个营业日4.Acceptance（承兑）Acceptance of a draft is a signification by the drawee of his assent to the order given by the drawer. He engages, by signing his name across the face of the bill that he will pay when it falls due（到期）.5.Payment（付款）债务人完成债券的偿还6.Dishonor （拒付或退票）Act of dishonor is a failure or refusal to make acceptance on or payment of a draft when presented.拒绝承兑；拒绝付款；避而不见；死亡；破产，被责令7.Recourse（追索）object to recourse: drawer, endorser, acceptor, other debtor order: in order or not in order; normally directly to the drawer持有合格的票据；持票人尽责（提示）；发生拒付8.Guarantee （保证）guarantor ：a third party 保证人是第三方warrantee：drawer, acceptor, endorser 被保证人是出票人，承兑人，背书人Sum in money recoursed: 追索需要的费包括2 1.Par amount (interest included);2.Lost interest ;3.Charges result from notice ofdishonor and protestPromissory Note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 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.出票人签发的，承诺自己在见票时无条件支付确定金额给收款人或者持票人的票据。
我国的票据法中实际只规定了即期银行本票。
Categories of a promissory note 本票的种类Banker’s notes and trader’s notes(银行本票和商业本票an enterprise or a person)Special notes(记名本票) and note payable to order(指示性本票)Sight notes and time notes(即期本票和远期本票)Banker’s notes are all sight notes.Three kinds of time notes: on the 20th June 2008; At 90 days after date; At 90 days after sight我国票据制度中的本票，必须是“记名式银行即期本票”Check支票A check is an unconditional order in writing addressed by the customer 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.支票(Cheque or Check)是以银行为付款人的即期汇票。
