国际结算 重点知识

单选：EXW 卖方责任最小DDP 卖方责任最大

连线：sales contract=purchase order Transport document=bill of lading Beneficiary =drawer

判断：F不可撤销信用证不可撤销或修改F 现金支票只可以在柜台上提取现金

1. Settlement on commercial credit usually includes payment in advance, open account, remittance and collection

2. While the EXW(Ex Works) term represents the minimum obligation for the seller, DDP represents the maximize obligation.

3. Advance payment is most advantageous to the seller.

4. Open account is least advantageous to the seller.

5. Settlement on bank credit include Letter of credit and bank guarantee.

6. Trade terms are also called price terms and delivery terms

7. A drawer is the person who draws a bill of exchange or a check upon the drawee for the payment of a certain amount of money.

8. A drawee is the person upon whom a bill of exchange or a check is drawn. He is also known as the addressee of

a draft.

9. Check 支票is a bill of exchange drawn on a bank payable on demand. (以银行为付款人的即期汇票)

1. A promissory note is a promise to pay, whereas a bill of exchange is an order to pay.

2.There are only two essential parties to a promissory note, namely the maker and the payee( or the holder in the

case of a bearer note), whereas there are three parties to a bill of exchange, namely the drawer, the drawee and the payee.

3.The maker is primarily liable on a promissory note, whereas the drawer is primarily liable, if it is a sight bill,

and the acceptor becomes primarily liable, if it is a time bill.

4.When issued, a promissory note has an original note only, whereas a bill of exchange may be either a sole bill

or a bill in a set.

“down payment” 订金Open Account 赊销

Letter of Credit 信用证Bank Guarantee 银行保函

Correspondent Bank 代理行Holder for value 对价持票人

Collection Bill Purchase托收出口加汇Trust Receipt信托收据

commercial documents商业单据commercial invoice 商业发票

proforma invoice 形式发票sample invoice 样本发票

consular 领事发票customs invoice 海关发票

legalized or visaed invoice 签证发票Shipping documents 运输单据

marine/ocean bill of lading 海运提单rail-way bill 铁路单据

air waybill 公路单据post parcel receipt 邮包收据

Insurance documents 保险单据insurance policy 保险单

insurance certificate 保险凭证Miscellaneous documents 其他单据

certificate of origin 原产地证export/import license 出/进口许可证

packing list 装箱单Advising bank通知行

revocable credit可撤销& irrevocable credit不可撤销

confirmed credit保兑& unconfirmed credit不保兑.

non-negotiable ocean waybill 不可议付/不可转账海运单

combined/multi-modal transport document 多式联运单据

Documents against payment (D/P) 付款交单（对出口商seller较安全）

Documents against acceptance (D/A) 承兑交单

Parties to Documentary Credit : 1. Applicant=importer=the buyer.

2. Issuing/opening bank=the buyer’s bank

3.Advising bank通知行

4. Beneficiary=exporter=the seller.

Trade terms=price terms=delivery terms价格术语、交货条件

in Advance=advance payment预付款time bill=usance bill 远期汇票

holder in due course正当持票人=bona fide holder善意持票人

remittance by airmail=mail transfer、M/T信汇

remittance by Cable/Telex/SWIFT=cable transfer =telegraphic transfer、T/T电汇（速度最快，最安全，金额大，时间紧急）

D/D(demand draft 票汇): Remittance by Banker’s demand draft, 最灵活

Open Check/uncrossed check 现金支票/非划线支票（可领取现金）

crossed check 非现金支票/转账支票（只能转账）

collection托收：documentary collection 跟单托收clean collection 光票托收

Control Documents 控制文件：1. Lists of specimen of authorized signatures 有权签字样本; 2. Telegraphic test keys 电汇密押; 3. Terms and Conditions 费率表; 4. SWIFT authentic key 全球银行金融电讯协会.

Inter-bank Accounts 银行往来账户: 1. Nostro account 往账（我们的银行出国开设账户）; 2. V ostro account 来账（国外的银行来我国开设账户）

三种主要信用工具：bills of exchange（汇票）, promissory notes（本票）and checks（支票）

Parties to Negotiable instrument 流通票据的当事人:

drawer出票人; drawee受票人; payee收款人; acceptor承兑人; endorser背书人;

endorsee被背书人; acceptor for honor参加承兑人; guarantor保证人/担保人; holder持票人; holder for value付对价持票人; holder in due course正当持票人/bona fide holder善意持票人

1. Issuance 出票;

2. Endorsement 背书: 1). Blank endorsement 空白背书; 2). Special endorsement 记名背书3). Restrictive endorsement 限制性背书; 4) conditional endorsement 有条件背书

3. Presentment 提示

4. Acceptance 承兑

5. dishonor 退票(none payment/refuse payment)

6. discounting 贴现~ bank(贴现行)

Tenor 期限sight bill 即期汇票time bill=usance bill 远期汇票

Principal（Seller/Exporter/Drawer : 委托人，即委托银行收取款项的人。

The Remitting( Principal’s/Seller’s/Exporter’s) bank:托收行/委托行，是接受委托人的委托向国外债务人收取款项的银行。

Collecting / Presenting Bank：代收/提示行，即接受托收行的委托向债务人收款的银行(提示行是向付款人提示汇票和/或单据的银行，一般就是代收行)。

Drawee(Buyer/Importer)：付款人，即代收行或提示行向其收款的人。

Case of need：Principal’s Representative in case of need 需要时代理人。

名词解释：

International payments and settlements are financial activities conducted among different countries in which payments are effected of funds are transferred from on country to another in order to settle accounts, debts, claims, etc. emerged in the course of political, economic or cultural contacts among them.

A credit instrument is a written or printed paper by means of which funds are transferred from one person to another. Credit instruments most commonly used in international payments and settlements are bills of exchange, promissory notes and checks. They are also known as negotiable instruments.

A bill of exchange is an unconditional order in writing, addressed by one person( the Drawer) to another ( the Drawee), signed by the person giving it, requiring the person to whom it is addressed (the Drawee, who when he signs becomes the Acceptor) 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 ( the payee).

Remittance refers to a bank (the remitting bank), at the request of its customer (the remitter), transfers a certain sum of money to its overseas branch or correspondent bank (the paying bank) instructing it to pay a named person (the payee/beneficiary) domiciled in that country.

Documentary collection may be described as collections on financial instruments being accompanied by commercial documents or collections on commercial documents without being accompanied by financial instruments, that is, commercial documents without a bill of exchange.

The documentary credit or letter of credit is an undertaking issued by a bank for the account of the buyer (the applicant) or for its own account, to pay the beneficiary the value of the draft and/or documents provided that the terms and conditions of the documentary credit are complied with.

The commercial invoice 商业发票is the key accounting document describing the commercial transaction between the buyer and the seller. It is a document giving details of goods, service, price, quantity, settlement terms and shipment.