国际结算中英对照

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1.1 The Concept of International Trade国际贸易的观念

International trade is the exchange of goods and services produced in one country for those produced in another country. In most cases countries do not trade the actual the goods and services. Rather they use the income or money fr om the sale of their products to buy the products of another country.

1.2 Introduction to International Payments and Settlements

International payments and settlements are financial activities conducte d among different countries in which payments are effected or funds are transfe rred from one country to another in order to clear relations of debts.

国际支付与结算是指为清偿国际间的债权债务关系或跨国转移资金而发生在不同国家之间的货币收付活动。

1.2 categories(分类)

(1)、

According to the cause of international settlement International trade settleme nt(国际贸易结算)

International trade settlement is created on the basis of sales of commod ities.

国际贸易结算是指有形贸易活动（即由商品的进出口）引起的货币收付活动.（主要形式） International non-trade settlement (国际非贸易结算)

invisible trade无形交易 financial transaction金融业

务 payment between governments政府间的款项 others 其他业务

(2)、According to whether cash is used Cash settlement(现金结算)

International payments is effected by shipping precious metals taking the form of coins, bars or bullions to or from the trading countries. Non-cash settlement(非现金结算)

International payment is settled by way of transferring funds through the accounts opened in these banks.

Four major clearing systems in the world(四大清算系统)

2.1 SWIFT(Society for Worldwide Interbank Financial Telecommunication)

SWIFT is a service organization established to meet a number of specialized service needs relating to interbank financial communications through a dedicate d data processing and telecommunication system.

Membership 会员制 Low expenses 低费用 Security 安全性 Standardised 标准化

2.2 CHIPS(The Clearing House Interbank Payment System).纽约清算所同业支付系统 2.3 CHAPS（Clearing House Automated Payment System）伦敦银行同业自动支付系统 2.4 TATGET

（Trans-European Automated Real-Time Gross-Settlement Express Transfer）

泛欧实时全额自动清算系统

3.1 Correspondent Bank代理银行

Correspondent banking is an arrangement under which one bank (correspondent ) holds deposits owned by other banks (respondents) and provides payment and ot

her services to those respondent banks. Such arrangements may also be known as agency relationships in some domestic contexts.是接受其他国家或地区的银行委托，代办国际结算业务或提供其他服务，并建立相互代理业务关系的银行。

2 。Establishment of a correspondent bank

Control documents可控制的文件

Correspondent arrangement建立代理关系

Specimen of authorized signatures 印鉴，是银行有权签字人的签字式样。Telegraphic test key/SWIFT authentic key密押是用于识别银行电讯文件的数字密

码。 Schedule of terms and conditions 费率表是银行在办理业务时收费的依据。

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 ord er or promise to pay a certain amount of money. It can easily be transferable. 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

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 determ inable future time, a certain amount of money, to, or to the order of, a specif ied 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 Issue/draw（出票）

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 Endorsement（背书）When the holder of a draft wants to transfer or pass its title to another perso n, 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 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 Acceptance （承兑）

3 Acceptance of a draft is a signification by the drawee of his assent to the o rder given by the drawer. He engages, by signing his name across the face of th e bill that he will pay when it falls due（到期）.

Payment（付款）债务人完成债券的偿还 Dishonor （拒付或退票）

Act of dishonor is a failure or refusal to make acceptance on or payment of a d raft when presented.拒绝承兑；拒绝付款；避而不见；死亡；破产，被责令 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 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);

Lost interest

3. Charges result from notice ofdishonor and protest

汇票的贴现:持票人在票据到期前为获取现款向银行贴付一定的利息所做的票据转让。贴现的计算：贴现净值＝到期价值－贴现利息贴现利息D＝（V×t×r）/T

V—到期价值 t—贴现日到到期日的天数

r—年贴现率

T—1年的基础天数（360天计）带息应收票据利息的计算公式为：

应收票据利息=应收票据面值×利率×期限

应收票据到期价值=应收票据面值×(1十利率×期限) “期限”是指票据签发日至到期日的间隔时间。

A draft was issued on July 30th,2008. The par value was ten thousand RMB, the r ate of interest per annum was 8%. The tenor was 3 months after sight and the dr awee accepted it on August 27th, 2008. The holder discounted the draft at the r ate of 10% per annum on September 19th, 2008. How much can the holder receive? 到期价值＝（10000×8％×120）/360＋10000＝10266.67元贴现利息＝（10266.67×10％×69）/360＝196.78元贴现净值＝10266.67－196.78＝10069.89元

categories of draft 汇票的种类

（1）according to drawer banker?s bill trade bill

（2）according to whether documents are attached clean bill documentary bill （3）according to tenor sight draft Time bill

（4）according to acceptor Trader?s acceptance bill Banker?

s acceptance bill

4 、Promissory Note本票

A promissory note is an unconditional promise in writing made by one person (th e 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 mone y 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 ban k 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。 Categories of a check支票的种

类 Check payable to order(记名支票)

eg. Pay to A Co. only; Pay to A Co. or order.取款时须由收款人签章，方可支

取。 Check payable to bearer(不记名支票)

It can be payable without the signature of the bearer and it can be transferred by delivery.

支票上不记载收款人姓名无须在支票背后签章，只写“付来人”，此项支票仅凭交付而转让。 Crossed cheque (划线支票)

A crossing is in effect an instruction to the paying bank from the drawer or ho lder to pay the fund to a bank only.

普通划线是在平行线中不注明收款银行名称的支票，收款人可以通过任何一家银行代收票款入账。

Chapter 5：International Bank Remittance(国际银行汇兑)银行间转换货币清偿债

务。 Remittance refers to the transfer of funds from one party to another am ong different countries through banks. 汇款，也称汇付。它是指银行或其他金融机构（汇出行Remitting Bank）应汇款人（付款人Remitter）的要求，通过一定的方式将一定的金额交给其国外的代理机构（汇入行Paying Bank），并由汇入行将款项解付给收款人（Payee or Beneficiary）的一种结算方式。

Telegraphic Transfer, T/T (电汇汇款)

Remittance by cable/telex/SWIFT is often referred to as cable transfer or teleg raphic transfer, namely T/T. 电汇是汇出行应收款人的申请，用加押电报、电传或SWIFT 形式指示汇入行（国外联行或代理行）付款给收款人的一种汇款方式。

Telegraphic Transfer Procedure电汇汇款的流程

5 Characteristics电汇的特性: It is a kind of remittance(顺汇).

It is the fastest type but the charges are also higher.速度最快但是费用最高

In bank remittance, 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.在银行汇款中，电汇是最好

的。 It is safe and creditable.安全可靠 Mail Transfer, M/T (信汇汇款) Remittance by airmail transfers funds by means of a payment order, a mail trans fer advice, or sometimes an advice issued by a remitting bank, at the request o

f the remitter. Characteristics特点:

It is a kind of remittance(顺汇). The charges is low.

It is the slower type and because of mail, it will spend more time to receive t he money. Bank can occupy the funds under way for a short time.银行可以在短时间内占用。

Demand Draft D/D (票汇)

A banker’s demand draft(D/D票

汇) is a negotiable instrument drawn by a bank on its overseas branch or its c orrespondent abroad ordering the latter to pay on demand the stated amount to t he holder of the draft.

汇票是银行开具的可自由转让的单据，委托付款人在见票时或者在制定日期无条件支付确定的金额给收款人或持票人的票据。

Characteristics of D/D: （Aurthorized signature有权签字人签

字） The paying bank is flexible.支付行可以灵活地支付

The draft can replace the cash to be negotiated.汇票可以代替现金转让

The draft is carried by the remitter himself or is posted by the remitter to th e payee. 汇票可以让汇款人直接拿给收款人，也可以寄给收款人

The paying bank need

not notifies the beneficiary and the latter will come to receive the money. 支付行需要不通知受益人，而后他将会来收钱。

Cover (头寸):

is the remitted funds. Once the remitting bank instructed the paying bank

to offer

面值：face value 赊账：open account 破产法：bankruptcy law 印花税：stamp duty 总资产：total assets 贸易壁垒：trade barrier 进口关税：import tariff 资金转移：fund transfer 有形贸易：tangible trade 无形贸易：intangible trade

国际惯例：international customs and practices 清算系统：clearing system 银行竞争：banking competition 国际支付：international payment 缺乏经验：

lack of expertise 全球策略：global strategy 专业服务：professional service 财务报表：financial statement 远期汇票：term bill

跟单汇票：documentary draft 流通工具：negotiable instrument 授权签字：authorized signature 金融机构：financial institution 运输单据：

shipping document 托收指示：collection instruction 拒绝证书：protest

商业用途：commercial utility 契约安排：contractual arrangement 付款义务：obligation of payment 独立责任：independent responsibility 合同义务：

contractual obligation

信用评估：credit evaluation 经济衰退：economic recession 法律文件：

legal document 指定银行：nominated bank 信誉调查：credit investigation 提货担保：shipping guarantee 转移风险：transfer risk 信用额度：credit line

汇款人账户：remitter's account 可兑换货币：convertible currency

大小写金额：amount in words and figures SWIFT密押：SWIFT authentication key

第二还款来源：the second source of repayment 多式联运提单：

multimodal transport document 全球金融市场：global financial market 需要时的代理：agent in case of need 全球经济一体化：economic globalization 带有不符点的单据：discrepant document

有条件的付款承诺：conditional undertaking of payment 无条件的支付承诺：unconditional promise of payment 全球金融同业通讯协会：SWIFT

无条件的书面支付命令：unconditional order of payment in writing 海外分支机构和代理行：overseas branches and correspondent banks

1.国际结算涉及有形贸易和无形贸易，外国投资，从其他国家借贷资金等

等。 The international settlement involves tangible trades, intangible trade, f oreign investments, funds borrowed from or lent to other countries and so on. 2.许多银行注重发展国际结算和贸易融资的业务。

Many banks have focused on their business of international settlement and trade finance.

3.大多数国际间的支付来自于世界贸易。

Most of the international payments originate from transactions in the world tra de.

4.一般来说，国际结算的方式分为三类：汇款，托收和信用证。

Usually the international settlement is divided into three broad categories: re mittance, collection and letter of credit.

5.用于国际结算的的货币是可兑换的货币。

Currencies used in the international settlement are convertible currencies. 6.每一个通信和支付系统都有自己的使用规则。

Each communication and payment system has its own rules. 7.有五种美元清算的方式。

There are fives US dollar fund transfer payment methods. 8.欧元是欧盟国家使用的货币。

Euro is the single currency of the European Union. 9.香港作为国际金融中心必须遵循国际惯例。

As an international financial center, Hong Kong must follow international payme nt practices.

10.两家银行建立代理行关系的原则是基于双方的互惠互利。

The overall principle to establish correspondent banking relationship between t wo banks is on the basis of mutual benefits.

11.一家银行对其所在国金融系统的重要性是对该银行进行评级的重要因素。

The importance of a bank to its country's financial system is a major factor in the rating process.

12.穆迪和标准普尔在对银行进行评级时有许多相似之处。

Moody and Standard&Poor's share many similarities in rating banks. 13.许多著名的大银行是根据一定的程序来向代理行提供信用额度。

The credit line for a correspondent is worked out according to certain procedur es in many sizeable and well-known banks.

14.银行不仅可从贸易融资中获利，而且还可以介入金融活动之中。

Not only banks can gain from trade finance, they can also engage in those finan cial activities.

15.由于这张信用卡的持卡人不讲信用，发卡银行将取消该卡。

The issuing bank of this credit will cancel the holder's card because of his po or credit standing.

16.旅行支票异于在国外银行·旅店·商店·机场等兑现。

Traveller's checks are easily encashable at banks, hotel, shops and airports ab road.

17.汇票和本票的定义有一些相似之处。

There are some similarities between the definition of a bill of exchange and a promissory note.

18.请开立一张以Mr.Smith为付款人的金额为2000美元的即期汇

票。 Please draw a sight draft on Mr.Simth for US dollars 2000. 19.由于电信业的迅猛发展，大多数的付款义务都是通过电汇方式完成。

With rapid telecommunication, most payment transactions are handled by telegrap hic transfer.

20.在付款业务中总是会出现一些差错。

In the process of payment transfer, some mistakes may occur.

21.处理付款业务中的典型错误是将头寸付款方式和链式付款方式的报文混淆。

It is a typical mistake to confuse the message types of the cover method with t hose of the serial method.

22.在一些国家，通常用于国内付款的链式方式也用于跨境付款。

In some countries and for some currencies, the serial method-typical for domest ic payments-is also used cross-border. 23.电汇常常用于大金额和时间较紧的情况。T/T is often used when the remittance amount is large and the transfer of funds is subject to a time limit.

24.跟单托收适用于出口商既不想用赊账也不愿意用信用证的情况。

Documentary collections are suitable in cases where the exporter is reluctant t o supply the goods on an open account basis, but does not need the strong secur ity provided by a documentary credit.

25.《跟单托收统一惯例》是国际托收业务中通行的规则。

The Unifrom Rules for Collections from an internationally accepted code of prac tice covering documentary collections. 26.单据应符合进口国家的法律和法规的要求。

The type of documents should comply with the laws and regulations of the import ing country.

27.拒绝证书是法庭认可的拒付的法律依据，它要由公证机构来制作。

Bill protesting is a legal evidence of dishonor acceptable to a court of law, a nd it will come into force by a notarization of notary office. 28.在此契约安排下的每一项条款都是独立的。

Each item in contracts in this arrangement is independent of one another. 29.进口商也要对远期汇票进行承兑并到期付款。

An importer is also obliged to make an acceptance on the term bill of exchange and make payment on its due.

30.既然大多数的信用证都是不可撤销的，故此字样印就在开证申请书上。

Since the great majority of credits are irrevocable, the indication of irrevoca bility is printed in the application form.

31.出口商在向他的银行提示单据前就应确信其单据满足了信用证的要求。

Before the exporter presents the documents to his bank, he must ensure that the y fully meet the requirements laid down in the credit. 32.银行必须根据信用证的条款和要求仔细的审核单据。

The bank must check the presented documents carefully against the wording of th

e terms o

f credit.

33.用于国际贸易中的保函分两类：直接保函和间接保函。

The guarantees used in international business can be divided into two categorie s: direct guarantees and indirect guarantees.

34.银行开具各种类型的保函：投标保函·履约保函·预付款保函和尾款保函。

Banks issue various types of guarantee or bond, and they are bid bonds, perform ance bonds, maintenance or retention bonds. 35.预付款保函向买方提供了一个资金安全的保证。

The advance payment guarantee provides financial security to the buyer. 36.开立传统的信用证是为了国际贸易中货物交易的付款。

The traditional documentary letter of credit serves the purpose of securing pay ment of the contract price in the international trade of goods.

37.信用证和保函的主要不同点是：信用证是一个付款工具，而保函是一个合同义务被履行的保证。

The main difference between a letter of credit and a guarantee is that the lett er of credit actually represents a payment instrument while the guarantee is an assurance that contractual obligations will be fulfilled.

38.出口商收到信用证后，将根据信用证的要求准备出货和缮制单据。

On receipt of a letter of credit, the exporter will prepare his shipments accor ding to the requirements of the credit and complete the relating aocuments. 39.一般来说，信用证里要规定最后交单日期。

In general, the latest date of presentation is specified in the credit. 40.在信用证业务中，银行应只审核单据。

In credit operations, banks must make examination on the basis of the documents alone.