国际支付与结算chapter 6
国际支付与结算(修订本)
國家名稱（中文） 阿根廷 埃及 澳大利亞 澳大利亞 澳大利亞 巴基斯坦 巴拿馬 巴西 冰島 丹麥 德國 德國 德國 俄羅斯 法國 菲律賓 斐濟 荷蘭 加拿大
港口英文名稱 Buenos Aires Cairo Melbourne Perth Sydney Karachi Panama City Rio de Janeiro Reykjavik Copenhagen Berlin Bonn Frankfurt Moscow Paris Manila Nandi Amsterdam Montreal
美商海陆联运公司（Sea land Service Inc.); 美国总统轮船公司(American President Lines-APL); 日本邮船公司（Nippon Yusen Kaisha-NYK); 川崎汽船株式会社(Kawasaki Kisen Kaiska Line) COSCO中国远洋运输公司（China Ocean Shipping Company)
周次
周学时
主要教学内容
习题课或实验课内容
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C1, Brief introduction to international trade
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C1, Brief introduction to international trade C2, Introduction to international payments and settlements
港口中文名稱 布宜諾斯艾利斯 開羅 墨爾本 帕斯 悉尼 卡拉奇 巴拿馬城 里約熱內盧 雷克雅未克 哥本哈根 柏林 波恩 法蘭克福 莫斯科 巴黎 馬尼拉 楠迪 阿姆斯特丹 蒙特利爾
加拿大 肯尼亞 黎巴嫩 毛里求斯 美國 美國 美國 美國 美國 美國 美國 美國 民主也門 墨西哥 南非 尼日利亞 挪威 日本 日本 日本
国际支付与结算
•出口人可以获得银行信用和商业信用的双重保障
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•进口人开证时只需要交纳少量押金，减少了资金占 用
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•银行获得利息和手续收入
案例4
• 我某出口公司按CIF条件，凭不可撤销L/C向某 外商出售货物一批。该商按合同规定开来的 L/C经我方审核无误，我出口公司在L/C规定的 装运期内将货物装上货轮，并在装运前向保险 公司办理了货运保险，但装船完毕后不久，海 轮起火爆炸沉没，该批货物全部灭失，外商闻 讯后来电表示拒绝付款。 问：我公司应该如何处理？（根据《2000通则》 说明理由）
托收方式的当事人
托收（collection）的分类
光票
托收
跟单
跟单托收的种类
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付款交单（D/P）
跟单托收（Documentary Collection）
• 付款交单（Documents against Payment，D/P）
指出口人的交单以进口人的付款为条件。即出口人发货后， 取得装运单据，委托银行办理托收，并在托收委托书中指 示银行，只有在进口人付清货款后，才能把装运单据交给 进口人
电/信汇业务程序
汇款人 收款人
（买方）
（ ） 汇 款 申 请
（1）进出口合同
（卖方）
（ ） 付 款
汇出行
2 （3）信汇委托书/加押电报
汇入行
4
（5）索款
解付行
票汇（Remittance by Banker’s Demand Draft, D/D）
• 汇票(Draft)：由出票人签发的，委托付款 人在见票时或指定日期无条件支付确定金 额给收款人或持票人的收据。 • 票汇：汇出行应汇款人的申请，在汇款人 向汇出行交款并支付一定费用的条件下， 代替汇款人开立的以其分行或代理行为解 付行支付一定金额给收款人的银行即期汇 票，寄交收款人，由收款人凭以向汇入行 取款。
《国际贸易实务》6支付条款
《国际贸易实务》6支付条款
汇付的特点
¡ 1.风险大 ¡ 2.资金负担不平衡 ¡ 3.手续简便，费用少
《国际贸易实务》6支付条款
汇付方式评价
¡ 汇付是一种简便、快速的支付方式，但汇付方 式的使用，完全取决于进出口双方的相互信任， 因此属于商业信用。在汇付方式下，卖方在收到 货款后是否交货，买方在收到货物后是否付款， 完全靠买卖双方的商业信用。可见，这种支付方 式下，总存在着一方要冒占压资金、损失利益、 并承担货、款两空的风险。国际贸易中，这种方 式主要用于预付货款、支付定金、分期付款、延 期付款、小额交易的支付货款、待付货款的尾数、 费用差额的支付以及佣金的支付等。
（一）汇票的定义
❖ 债权人向债务人发出的支付命令 ❖ “汇票是出票人签发的，委托付款人在见票时或
者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”（中国票据法） ❖ “汇票是一个人向另一个人签发的，要求见票时 或在将来的固定时间或可以确定的时间，对某人 或其指定的人或持票人支付一定金额的无条件的 书面支付命令”（英国票据法）
《国际贸易实务》6支付条款
第二节 国际贸易结算方式
国际贸易结算方式常见的有： 汇付、托收、信用证
根据结算工具流向与资金流向的关系分为： 顺汇和逆汇
汇付为顺汇：结算工具与资金同向流动
托收与信用证为逆汇：结算工具与资金反向流动
《国际贸易实务》6支付条款
一、汇付（Remittance)
汇付：又称汇款，是指买卖合同签订后， 卖方直接将货物按合同规定的时间 发给买方，而买方则主动按合同规 定的时间，将货款通过银行汇给卖 方。
书人是票据的持有人）。
《国际贸易实务》第6章 国际贸易货款的结算
【学习目的与术语】
▪ 【本章学习目的】 ▪ 通过本章的学习，掌握各种票据的定义、种类及
其流通程序，理解汇付和托收的当事人及流程， 熟练掌握信用证的种类、支付程序及特点，了解 国际保理业务的特点和作用，并学会在不同条件 下选择适当的支付方式。 ▪ 【本章关键术语】汇票、本票、支票、信汇、电 汇、票汇、付款交单、承兑交单、信用证、UCP、 不可撤销信用证、议付信用证、可转让信用证、 银行保函、备用信用证、国际保理
3、票汇(Remittance by Banker's Demand Draft，简称 D/D)。是汇出行应汇款人的申请，代汇款人开立以其分行或 代理行为解付行的银行即期汇票，支付一定金额给收款人的 一种汇款方式。
(三)汇付的特点
1、风险大。 对于货到付款的卖方或对于预付货款的买 方来说，能否按时收汇或能否按时收货，完全取决于对方的 信用。如果对方信用不好，则可能钱货两空。
本票是一个人向另一个人签发的，保证于见票时或定 期或在可以确定的将来的时间，对某人或其指定人或持票人 支付一定金额的无条件的书面承诺。简言之，本票是出票人 对受款人承诺无条件支付一定金额的票据。
本票可分为商业本票和银行本票。由工商企业或个人签 发的称为商业本票或一般本票。由银行签发的称为银行本票。 商业本票有即期和远期之分。银行本票则都是即期的。
(二)汇付的种类
1、信汇(Mail Transfer, 简称M/T)。它是汇出行应汇款人 的申请，将信汇委托书寄给汇入行，授权解付一定金额给收 款人的一种汇款方式。信汇方式的优点是费用较为低廉，但 收款人收到汇款的时间较迟。
2、电汇(Telegraphic Transfer，简称T/T)。是汇出行应 汇款人的申请，拍发加押电报或电传给在另一国家的分行或 代理行(即汇入行)指示解付一定金额给收款人的一种汇款方 式。电汇方式的优点是收款人可迅速收到汇款，但费用较高。
国际支付与结算答案
国际⽀付与结算答案I.1. settlement on bank credit2. the potential for currency fluctuation3. to clear the goods for export4. to pay the insurance premium5. to carry out export formalities6. the major participants in international trade7. the commodity inspection clause 8. to fulfill the obligation to deliver the goods9. The goods have passed over the ship’s rail10.International contract is concluded in a completely different context than domestic onesII.1.local legal system, political, exchange risks2.payment in advance, open account, remittance and collection3.letter of credit, bank guarantee4.price terms, delivery terms5.minimum, maximum6.Advance payment7.Open account8.clean collection, documentary collectionIII.1.International trade is the exchange of goods and services produced in one country for goods and services produced in another country.2. A set of terms making clear to both the seller and the buyer their respective obligations in international trade.3.An arrangement between the buyer and seller whereby the goods are manufactured and delivered before payment is required.4.An arrangement whereby the buyer places the funds at the disposal of the seller prior to shipment of the goods or provision of services.5.The sales contract is a written agreement that clearly states the rights and responsibilities of both parties to a transaction.IV.1. F3. T4. T5. T6. T7. F8. T9. T 10. FV.1. B2. C3. C4. B5. D6. D7. A8. C9. C 10. C11. B 12 D 13. D 14. C 15. D16. D 17. C 18. A 19. C 20. DI.1.barter2.medium of exchange3.expensive, risky4.our5.V ostro6.vostro7.nostro8.specimen of authorized signatures,telegraphic test keys, terms and conditions,Swift authentic keysII.1. A bank having direct connection or friendly service relations with another bank.2.International settlements are financial activities conducted among differentcountries in which payments are effected or funds are transferred from one country to another in order to settle accounts, debts, claims, etc. emerged in the course of political, economic or cultural contracts among them.3.Visible Trade is the importing / exporting of commodities and goods between the4.Financial transaction refers to all kinds of foreign exchange market transactions, government supported export credits, syndicated loans, international bond issues, etc.5.V ostro account is an account held by a bank on behalf of a correspondent bank. III./doc/3310b29852d380eb63946d00.html mercial credit2.control documents3.account relationship4.cash settlement5.financial intermediaryIV.1. T2. F3. F4. T5. FV.1. B2. C3. D4. A5. D6. B7. B8. D9. A 10. BChapter ThreeI.1. generally crossed check2. specially crossed check3. a check that is out of date4. post dated check5. amount in words6. blank endorsement7. special endorsement 8. restrictive endorsement11. usance/term bill 12. acceptance bill13. determinable future date 14. clean bill15. negotiable instrument 16. discounting house17. merchant bank 18. unconditional promise of payment19. joint and severally responsible 20. payable 90 days after dateII.1. A negotiable instrument is a chose in action, the full and legal title to which istransferable by del ivery of the instrument (possibly with the transferor’s endorsement) with the result that complete ownership of the instrument and all the property it represents passes free from equities to the transferee, providing the latter takes the instrument in good faith and for value.2. A bill of exchange is an unconditional order in writing, addressed by one person toanother, signed by the person giving it, requiring the person to whom it is addressed 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.3. A check is an unconditional order in writing addressed by the customer to a banksigned 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.4.It is a bill with shipping documents attached thereto.5. A crossing is in effect an instruction to the paying bank from the drawer or holderto pay the fund to a bank only.III.1. T2. F3. T4. T5. T6. F7. T8. T9. T 10. T11. T 12. T 13. T 14. F 15. T16. T 17. T 18. F 19. F 20. FIV.1. C2. A3. C4. B6. B7. A8. C9. B 10. B11. B 12. D 13. C 14. C 15. C16. B 17. B 18. A 19. A 20. C V.1.China National Crafts Import & Export Corp.2.ABC Company3.the Bank of China4.Tenor draft5.In two sets6.ShanghaiVII.Chapter FourI.1. beneficiary2. payment order, mail advice or debit advice3. the remittance amount is large,the transfer of funds is subject to a time limit test key4. sell it to his own bank crediting his account5. debits6.demand draft7. act of dishonor8. Swiftness, reliability, safety, inexpensiveness9. debiting remitting bank’s nostro account10. delivery of the goodsII.1. I nternational remittance means a client (payer) asks his bank to send a sum of money to a beneficiary abroad by one of the transfer methods at his option while the beneficiary can be paid at the designated bank which is either the remitting bank’s overseas branch or its correspondent with a nostro account.2. Remitting bank is the bank transferring funds at the request of a remitter to its correspondent or its branch in another country and instructing the latter to pay a certain amount of money to a beneficiary.3. A mail transfer is to transfer funds by means of a payment order or a mail advice, or sometimes a debit advice issued by a remitting bank, at the request of the remitter.4. A banker’s demand draft is a negotiable instrument drawn by a bank on its overseas branch or its correspondent abroad ordering the latter to pay on demand the stated amount to the holder of the draft.5. Cancellation of the reimbursement under mail transfer or telegraphic transfer is usually done before its payment is made at the request of the remitter or the payee who refuses to receive the payment.III.1.remittance advice2.outward remittance3.international money order4.current account5.automated payment system6.in cover7.letter of indemnity8.mail advice9.non-negotiable copy of draft10. down paymentIV.1B 2C 3A 4B 5D6 D7 B8 C9 B 10 D Chapter FiveI.1. presenting bank2.title documents, pays the draft, accepts the obligation to do so.3.legal, the exchange control authorities4. the payment is made5.inward collection7. the remitting bank8. trust receipt9. D/P at sight10.documents, draft, and collection orderII.1. Collection is an arrangement whereby the goods are shipped and a relevant bill of exchange is drawn by the seller on the buyer, and/or shipping documents are forwarded to the seller’s bank with clear instructions for collection through one of its correspondent banks located in the domicile of the buyer.2. The case of need is the representative appointed by the principal to act as case of need in the event of non-acceptance and/or non-payment, whose power should be clearly and fully stated in the collection.3. Documentary collection is a collection of financial instruments being accompanied by commercial documents or collection of commercial documents without being accompanied by financial instruments, that is, commercial documents without a bill of exchange. Alternatively, the documentary collection is a payment mechanism that allows the exporters to retain ownership of the goods until they receive payment or are reasonably certain that they will receive it.4. Outward collection is a banking business in which a bank acting as the remitting bank sends the draft drawn against an export with or without shipping documents attached, to an appropriate overseas bank, namely, the collecting bank to get the payment or acceptance from the importer.5. Collection bill purchased is a kind of financing by banks for exporters under documentary collection methods. It means that the remitting bank purchases the documentary bill drawn by the exporter on the importer. It involves great risk for the remitting bank due to lack of a guarantee.III.1.cash against documents2. trade acceptance3. case of need4. bill purchased5. title document6. on consignment7.direct collection 8. shipping documents9. documents against payment 10. time/ tenor/term/ usance draftIV.1A 2B 3C 4A 5B 6 A 7 C 8A 9 A 10 D Chapter SixI.1.The Documentary Credit or letter of credit is an undertaking issued by a bank forthe 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.2. A credit that carries the commitment to pay by both the issuing bank and theadvising bank.3. A credit by which, under the terms and conditions thereof, the amount is renewed4.A bank, usually the advising bank, which adds its undertaking to those of theissuing bank and assumes liability under the credit.5.The applicant is always an importer or a buyer, who fills out and signs anapplication form, requesting the bank to issue a credit in favor of an exporter or a seller abroad. II.1. F2. T3. T4. F5. T6. F7. F8. T9. T 10. F 11. T 12. T 13. F 14. F 15. T III.1.silent confirmation2.to expire at the counters of the issuing bank3.to pay against documents presenting the goods4. A credit places a bank’s credit instead of commercial credit.5. A credit stands independent of the sales contract.IV.1. B2. C3. D4. B5. A6. D7. D8. C9. C 10. C 11. D 12. D 13. A 14. D 15. B16. D 17. D 18. D 19. A 20. B Chapter SevenI./doc/3310b29852d380eb63946d00.html pleteness, correctness, consistency2.underlying transaction3.authorized signatures, test key5.ISO currency codeII.1.apparent authenticity of the credit2.international standard banking practice3.data communication network4.to have sufficient funds to cover the credit5.It is equally important that the buyer’s own requirements be taken into account. III.1. F2. F3. F4. T5. T6. T7. F8. T9. F 10. TIV.1. B2. D3. C4. B5. C6. C7. A8. A9. D 10. D 11. A 12. D 13. D 14. A 15. B Chapter EightI.1.The commercial invoice is the key accounting document describing thecommercial transaction between the buyer and the seller. It is a document giving details of goods, service, price, quantity, settlement terms and shipment.2.An export license is a document prepared by a government authority of a nationgranting the right to export a specific quantity of a commodity to a specified country.3. A bill of lading is a document issued by a carrier to a shipper, signed by thecaptain, agent, or owner of a vessel, providing written evidence regarding receipt of the goods, the conditions on which transportation is made, and the engagement to deliver goods at the prescribed port of destination to the lawful holder of the bill of lading.to shipment and the results of the inspection.5. A consular invoice is an invoice covering a shipment of goods certified in the country of export by a local consul of the country for which the merchandise is destined. II.1.strategic commodity2.General System of Preference3.with reserved berth4.multi-modal transport bill of lading5.sampling methodologyIII.1. F2. F3. T4. T5. F6. F7. F8. T9. T 10. FIV.1. A2. B3. D4. A5. C6. C7. C8. C9. C 10. D 11. A 12. D 13. D 14. A 15. A 16. A 17. B 18. A 19. C 20. D Chapter NineI.1.acceptable accounts receivablenon-recourse and notification2. collection as well as the risk of credit losses3. the level of sales5. growing demands6. purchasing the client’s accounts receivables7.financial and administration8.the invoice datethe customer makes his payment.9.market conditions and his assessment of the risks involved in a particulartransaction.10. fluctuations in the exchange ratein the status of the debtorII.1. Factoring is a form of trade financing that allows sellers to sell their products to overseas buyers essentially on an open account basis. In simple terms, factoring is the purchase of claims, arising from sales of goods, by a specialized company known as factoring company or factor. Factoring is in fact a three-party transaction between the factor and a business entity,i.e. the exporter selling goods or providing services to foreign the importer.2. Forfaiting is the term generally used to denote the purchase of obligations falling due at some future date, arising from deliveries of goods and services----mostly export transactions---without recourse to any previous holder of the obligation. Simply speaking, forfaiting is the business of discounting medium-term promissory notes or drafts related to an international trade transaction.III.1. contingent liability2. credit limit3. supplier credit4. without recourse5. credit approval6. capital goods7. buyer credit guarantee 8. forfait facility9. trade barrier 10. bulk purchase discountIV.1. B2. A3. D4. C5. D Chapter TenI.1.secure mechanism for paymentdefault instrument2.party tenderingthe contract has been awarded3. presentation of the beneficiary's demand and stipulated documentation4. issue a guarantee directly to the beneficiary5. Unconditional bonds6. withdraw its bidaccept the award of contract in its favorbetween 2% and 5%7.UCP for documentary creditsUniform Rules for Demand Guarantee.8.An advance payment9.borrower (the principal)the lender (the beneficiary)10. counter indemnityII.1. A bank guarantee is an instrument for securing performance or payment especially in international business. It is a written promise issued by a bank at the request of its customer, undertaking to make payment to the beneficiary within the limits of a stated sum of money in the event of default by the principal. It may also be defined as an independent obligation where the guarantor has to make a special agreement with its customer, ensuring that it will be refunded by him for any payment to be effected under the contract of guarantee.2. A beneficiary is the party in whose favor the guarantee is issued. He is secured against the risk of the principal’s not fulfilling his obligations towards the beneficiary in respect of the underlying transaction for which the demand guarantee is given. He will not obtain a sum of money if the obligations are not fulfilled.3. An indirect guarantee is a guarantee where a second bank, usually a foreign bank located in the beneficiary's country of domicile, will be requested by the initiating bank to issue a guarantee in return for the latter's counter-guarantee.4. A performance bond is an undertaking given by the guarantor at the request of a supplier of goods or services or a contractor to a buyer or beneficiary, whereby the guarantor undertakes to make payment to the beneficiary within the limit of a stated sum of money in the event of default by the supplier or the contractor in due performance of the terms of a contract between the principal and the beneficiary.5. A standby letter of credit is a clean letter of credit that generally guarantees the payment to be made for an unfulfilled obligation on the part of the applicant. It is payable on presentation of a draft together with a signed statement or certificate by the beneficiary that the applicant has failed to fulfill his obligation.III.1.performance bond2. letter of guarantee3.counter indemnity4. accessory guarantee5.stand-by letter of credit6. engineering contracting7.underlying transaction 8. demand guarantee9.deferred payment bond 10. counter guaranteeIV.1. B2.A3. A4. D5. C6 B7 C8 D9 B 10 AChapter ElevenI.1.collection operations for drafts and for documentary collections2.all collections, “collection instruction”3.all Documentary Credits, Credit4.all Bank-to-Bank Reimbursements, Reimbursement Authorization.5.any demand guarantee and amendment thereto, Guarantee or any amendment thereto.6.documents, goods, terms and conditions7.codification of rulesbanking practice regarding documentary credits8. international finance, trade, transportation and computer technology9.quite different from the practice of guarantee, banking and commercial10. bank-to-bank reimbursementsII.1.reimbursement claim2. arbitral award3. banking commission4. multi-transport5. reimbursement undertaking6. banking practices7. containerized traffic 8. non-negotiable waybill9. tenor collection presentation 10. International Chamber of CommerceⅢ.Ⅳ.1. B2. D3. C4. A5. DChapter TwelveI.1.payment information, transfer value2.confirmation number, confirmation help and notification3.for procedures and message formats, computer readable/doc/3310b29852d380eb63946d00.html rmation, value, net amount5．high speed and accuracy6. access to the system for the settlement of international money transfers7. faster, more reliable communication, lower transmission costs8. the international clearing house9. standardized formats10. inter-bank dollar-denominated, CHIPSII.1. cash positions2. bookkeeping entry3. financial intermediary4. customer transfers5. account reconciliation6. Fed Wire7. non-settlement bank 8. fund transfer system9. secondary payment system 10. reserve balance account11. automated clearing house 12. financial institution transfers 13. non-profit cooperative society 14. foreign exchange deal and loan 15. Clearing House Inter-bank Payments SystemIII.1. A payment system is the means whereby cash value is transferred between a payer’s bank account and a payee’s bank account.2. SWIFT (Society for Worldwide Inter-bank Financial Telecommunication) is a computerized international telecommunications system which, through standardized formatted messages, rapidly processes and transmits financial transactions and information among its members around the world.3. CHIPS (Clearing House Inter-bank Payment System) is a pseudo-wire system in New York City that handles an enormous volume of cash flow between local financial institutions. CHIPS is a settlement system involving primarily about 135 New York City financial institutions and is operated by the New York Clearing House Association.4. Clearing House Automated Payments System (CHAPS) is a system of sending and clearing payments on a same-day basis that is available nationwide in Britain and is operated by a number of settlement banks that communicate directly through computers.5. Fed Wire is a fund-transfer system operated nationwide in the USA by the Federal Reserve System (the Fed, Central Bank of the USA) that handles transfer from one financial institution to another with an account balance held with the Fed.IV.1. B2. A3. D4. B5. CV.1. T2. T3. F4. T5. FChapter ThirteenI.1.purchaser or the holderreplaced2.clerk or the tellera small commission3.the initial signaturethe countersignature4.banking instrumentsretailing5. (assigned) merchant6. annual income and the credit standing7. issuance, application and clearing8.consumer’s creditcurrent account9. separate listing of their cheque numbers10. paying the bill in fulldrawing revolving creditII.1. initial signature2. entrance fee3. selling agent4. assigned merchant5. traveler’s cheque6. purchase receipt7. current account 8. sales slip9. paying agent 10. membership dues11. consumer’s credit12. authorized signature13. American Express Card 14. non-trade settlement15. retailing banking businessIII.1. A traveler’s cheque is a specially printed form of cheque issued by a financial institution, leading hotels, and other agencies in preprinted denominations for a fixed amount to a cu stomer for use when he is going to travel abroad. A traveler’scheque is actually a draft of a bank or other agency, which is self-identifying and may be cashed at banks, hotels, etc., either throughout the world or in particular areas only.2. A paying agent is one that undertakes by arrangement with the issuer to pay the latter’s traveler’s cheques when presented by the holder.3. Credit cards are instruments issued by banks to carefully selected customers with a line of credit ranging from several hundred to several thousand dollars based on the latter’s financial status for use in obtaining, on credit, consumer goods, services and other things when necessary.4. A cardholder is the customer who has a current account with the card-issuing bank and whose credit is good, and who based on his financial status can obtain, on credit, consumer goods, services and other things when necessary.5. A merchant is a store, hotel or restaurant that are bound to have a pre-arrangement with the card-issuing bank and are willing to accept the credit card for payment of commodities sold or services renderedIV.1. B2. D3. A4. C5. BV.1. T2.F3. T4. T5. FChapter FourteenI.1. medium of high-speed digital transactions2. business-to-business commerce, its breadth of coverage and ease of use3.Putting up a Web site, luring online shoppers in4. “e-cash”, “cyber-money”5. stored-value products and access products (such as a bank ATM card)6. transfer of financial value7. advertising purposes8. phone orders and credit card orders9. digital signatures10. debit card account.II.1. cyber-payment2. e-cash3. line of credit4. digital currency5. electronic wallet6. automated teller machine7.globalization of commerce8. personal identification number9. microchip-embedded smart card 10. Secured Electronic Transactions Standards 11. electronic commerce 12. encoded magnetic stripe13. access device 14.debit card15.virtual fingerprintIII.1. Electronic commerce is the ability to purchase goods and services electronically over the Internet from around the world at any time of day or night.2. Cyber-payment means the methods that have been implemented to transfer money, new methods of financial transactions as today banks already can transfer money with computers.3. SET is a single technical standard for safeguarding credit (and in the near future debit) card purchases made over the open networks of the Internet. It is an international protocol that details how credit card (and debit card) transactions on the Internet will be secured using encryption technology and digital certification.4. A digital signature is a way to encrypt a message so that the recipient can decode it and be certain of the authenticity of the transaction.5. Smart cards are micro- processor-equipped cards that work with card readers installed in the computers of consumers. IV.1. A2. B3. C4. D5. D6.C7. B8. A9. D 10. BV.1. F2.T3. T4. F5. T6. T7.T8. F9. F 10. F。
国际结算(第2版)第六章 上机操作指南
国际结算
（第二版）
第六章 上机操作指南
第一节 教学平台介绍
一、实训软件主要功能介绍
国际结算课程的实训教学环节，我们采用了“步惊云国际 结算一体化教学平台”教学软件。该软件是基于互联网， 完整模拟贸易公司及商业银行国际业务的教学实验平台。 学生通过扮演贸易公司及商业银行的角色，体验企业与企 业、企业与银行，以及银行与银行之间的业务流程。从而 达到“在实践中学习提高”的目标。
第一节 教学平台介绍
三、实训教学系统介绍
（二）组织课程教学 教师上课之前建课，பைடு நூலகம்生方可学习。该环节在组织教学页面进行 。 分为自己创建的课程和其他教师创建的课程两种。除了管理自己 的课程外，还可加入其他教师课程，查看内容但不能删除。
学生须在设置的“开始时间”和“结束时间”内进入，否则 看不到课程。
第一节 教学平台介绍
三、实训教学系统介绍
（三）课程教学考核 教师可随时到教学考核页面查看实习状况。教师能看到所有课程 的考核结果。除去分数外，可看到学生的“完成进度”和“成绩 分析”，成绩可导出到Excel中。 点击“完成进度”，可查看学生的操作过程，包括制单结果、业 务办理情况以及财务状况等。点击“成绩分析”，可看到学生的 银行、报关行业务等考核等级（最高“A+”，最低“D”，共 10个等级）。点击导出分数，可查看学生的总成绩，分数可导 出。
登录后进入首页。练习之前先加入课程，具体方法： 1.在“我的课程”中，点击“选课”按钮（有些需输入选课密码） 。 2.如想加入其他课程，重复第1步操作。然后再点击“上课”按钮， 则自动进入该课程的题目列表，开始练习。
第二节 操作实务
二、国际结算实训平台操作流程 （二）课程学习与实操流程
《跨境电子商务》第六章 跨境支付与结算
跨境支付方式
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（3）第三方跨境支付 中国第三方支付机构主要跨境外汇支付业务
跨境支付方式对比
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支付方式
特点
主要应用场景
费用
电汇 （主要银行）
最早出现的跨境支付方式， 一般过 SWIFT 通道传输数据， 到账慢（2-3天），手续费高
跨国银行间往来 B2B大额交易，传统进
出口贸易
电报费+手续费+中转费 手续费费率：0.05%-0.1% 电报费从0到200元不等。
国际结算方式是指以一定条件实 现国际货币收付的方式，按照使 用工具、支付手段的不同，大体 可分四类：
（1）现金/货币结算 （2）票据结算（汇票，本票，支票） （3）凭单结算 （4）电讯结算
三、国际结算方式
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（1）现金/货币结算
三、国际结算方式
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（2）票据结算
汇票
三、国际结算方式
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（3）凭单结算 基本单据
直接支付方 式
付汇
托收
信用证
间接支付方 式
国际保理
一、国际支付与国际结算
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国际结算（International Settlements）是指通过货币收付来实现国际 间的支付或资金转移行为，包括贸易结算、资本和利润转移、劳务的提供 和偿付，国际交通、航运、保险费用的收支，侨汇、旅游、政府的外事活 动等。
②境外收单，出现在进口业务 中，如海淘等。
③国际收单，即商家、消费者 和支付机构分属不同的国家。
跨境支付业务
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（2）跨境汇款
跨境支付许可牌照
跨境支付业务
15
（3）结售汇
第三方支付的结汇流程图
①外币付款
境外买家
国际结算-实务与操作第六章 跟单信用证
七、代付行（Payment Bank） 代付行是开证行的付款代理人,是开证行 在信用证中指定的为信用证项下汇票上的付 款人或付款信用证下执行付款的另一家银行 。开证行通常委托通知行为代付行,但有时 也可委托其他银行为代付行。 代付行有权拒绝付款。开证行和代付行的 关系是代理合同关系,若不在代理合同范围 内,开证行指定某银行为代付行,该行有权拒 绝代为付款,因为该行并未作代付承诺。
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（三）保兑行确定承诺的条件 保兑行为是由开证行以外的另一银行作出 的,构成了保兑行在开证行承诺以外的独立 承诺。但这一承诺必须满足一定的条件,保 兑行才履行其确定的承诺,因此,受益人提交 的单据应符合以下条件：（1）提交信用证 规定的全套单据。（2）单据必须符合信用 证条款和条件。 （3）单据必须提交给被指 定银行或保兑行。
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（4）对于同一修改通知中的修改内容, 不允许受益人只接受部分修改,且被视为拒 绝修改的通知,因此,部分接受修改无效。如 果各方达成协议接受同一修改中的部分修改 内容,则应签发一项新的修改通知,且只包括 各方已同意的修改。这样可以防止混乱或误 解。
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第三节 保兑信用证与不保兑
信用证
按照是否有开证行以外的另一银行对受益 人作出付款承诺,信用证可分为保兑信用证 和不保兑信用证。
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非授权银行的“保兑”不是UCP下的保 兑行为。依UCP600第2条的规定,保兑行是 开证行授权或要求的对信用证加具保兑的银 行。因此,未经开证行授权或要求的银行的 “保兑”不属于UCP600所规定的保兑,该“ 保兑行”只能自己承担一切风险。实际上这 是受益人与该“保兑银行”之间的安排,该 银行在单据符合信用证要求时,向受益人支 付信用证金额后,不能获得开证行的偿付,也 不能获得开证行对信用证的各项权利。因此 ,受益人应通过申请人要求开证行授权另外 银行保兑其信用证。
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Letter of Credit
Chapter 6 Letter of Credit
• 6.1Introduction to Letter of Credit
Conflicting problems
exporter
importer
Chapter 6 Letter of Credit
provided that the terms and conditions of the credit are complied with.
Chapter 6 Letter of Credit
i. is to make a payment to or to the order of a i. 向第三者或其指定人进行付款，或支付或承兑 third party(the “Beneficiary), or is to accept and 受益人开立的汇票；或 pay bills of a customer(the “Applicant”) or on its own behalf; ii.授权另一家银行进行该项付款，或承兑和支付 ii.authorizes another 汇票； bank to effect such payment, or to accept and pay such bills of exchange(Draft(s)), or iii.授权另一家银行议付。 iii.Authorizes another bank to negotiate, against stipulated documents(s), provided that the terms Question and conditions of the Credit are complied with. Who is the drawee of a draft under a letter of credit?
The _________________ or ______________ is an __________ issued by a _______ for the account of the __________(the ________) or for its own account, to pay the beneficiary the value of the draft and/or documents _____________________ __________________________________________ __________________________________. Fill in the above blanks and give a complete definition of credit.
•
Chapter 6 Letter of Credit
• 案例
法庭止付令禁止银行对外支付案
案情：B行议付了由A银行开立的一份信用证项下的汇票。单 据寄给了A银行，并由A银行承兑，到期日为2008年3月4 日。货物已按照CFR条件装运，但是集装箱在从港口运往 开证申请人指定的M国P城的过程中被窃。信用证申请人— —A银行的客户，在A银行所在国法庭起诉，并得到了法庭 签发的止付令，禁止A银行在到期日支付该行。B行认为， 既然信用证是根据ICC规则开立的，银行只管单据，只对 单据负责，而不管货物。现在单据符合信用证条款，而且A 银行业已承兑，因此，B行应该得到全额赔偿，开证行不应 以任何借口延误付款。
Chapter 6 Letter of Credit
UCP500 Article 2 Meaning of Credit
• “Documentary Credit(s)” and “Standby
•
Letter(s) of Credit” (hereinafter referred to as “Credit(s)”) mean any arrangement, however named or described, whereby a bank (the “Issuing Bank”) acting at the request and on the instructions of a customer (the “Applicant”) or on its own behalf，to 跟单信用证和备用信用证（以下统称信用证），意指一 项约定，系一家银行（开证行）应客户（申请人）的要 求和指示，或以其自身名义，凭规定的单据：
Chapter 6 Letter of Credit
• 案例
开证行需要承担第一性付款责任
案情：我国某出口公司通过通知行收到一份国外银行开出的不 可撤销信用证，该公司按信用证要求将货物装船后，但在 尚未交单议付时，突然接到开证行通知，称：“开证申请 人（进口商）已经倒闭，本开证行不再承担付款责任”。 那么开证行的做法是否正确？ 分析：开证行的做法不正确。申请人的倒闭不是信用证撤销/ 修改的理由，开证行必须履行信用证下的义务。但在实务中， 考虑到信用证项下的款项最终是由申请人来承担的，因此申请 人的倒闭将使受益人的权益得不到有效的保障，贸然发货很可 能会受到开证行的百般挑单。
Chapter 6 Letter of Credit
分析：议付行的做法正确。根据UCP600第4条的相关规定 ，信用证是独立于贸易合同以外的另一份契约，是一份独立、 完整的自足文件。银行只对信用证负责，对贸易合同没有审查 和监督执行的义务。贸易合同的修改、变更甚至失效都丝毫不 影响信用证的效力。 该出口商应该做的是：在货物出运前联系出口商要求改正 ，使信用证与修改的合同有关内容相符。出口商在收到开证行 修改书后方能发货，这样才能保障自己的利益。
开立信用证时，不应以申请人作为汇票付款 人。如信用证仍规定汇票付款人为申请人， 银行将视此汇票为附加的单据。
Chapter 6 Letter of Credit
• 1）The issuing bank undertakes to effect
Characteristics of a letter of credit 信用证的特点
• The documentary credit or letter of
credit is an undertaking(保证) 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.
Chapter 6 Letter of Credit
• 3）Banks deal with documents and not
with goods, services or other performances to which the documents may relate.信用证业务处理的对象仅是单据 • 4）Banks engaged in letter of credit business assumes no responsibility for the form, sufficiency, accuracy, genuineness, falsification or legal effect of any documents presented. 信用 证是凭单付款的文件
Chapter 6 Letter of Credit
• 5）Banks dealing letter of credit
business assume no responsibility for the acts of third parties taking part in one way or another in the credit transaction .开证银行履行付款责任是有限度和 条件的
Байду номын сангаас
payment，quite independent of whether the applicant is bankrupt or is in default or not, provided the documents presented are in compliance with the terms and conditions of the credit 信用证 是银行信用，由开证行承担第一性付款责任的书面承 诺； • 2）A letter of credit stands independent of the sales contract.信用证是独立的自足性文 件
Chapter 6 Letter of Credit
• UCP600第34条规定：银行对任何单据的形式、完整性、准确
性、内容的真实性、单据真伪性或法律效力，或对于单据中规定 的或附加的一般性或特殊性条件，概不负责；银行对于任何大局 所代表的货物、服务和其他履约行为的描述、数量、重量、质量 、状况、包装、交货、价值或存在，对于发货人、承运人、货运 代理人、收货人、保险承保人或其他任何人的诚信、行为、疏忽 、清偿能力、履约能力和信誉状况，也概不负责。 在信用证方式下，即使开证申请人发现单据是伪造的，即被欺诈 ，但只要单据表面上与信用证相符，开证申请人就必须向开证行 付款。因为其被欺诈与信用证及开证行没有任何关系，后者对此 不承担任何责任。如果出现此类情况，开证申请人只能以进口商 身份凭贸易合同与出口商交涉，或申请仲裁甚至提起诉讼。当申 请人已经掌握证据表明受益人存在欺诈的情况下，申请人应该向 法院申请止付令，以保障自己的合法权利。
Chapter 6 Letter of Credit
分析A:根据UCP500和UCP600的有关规定，既然开证行A 银行接受了单据，并承诺在到期日及2008年3月4日付款， 那么它就应该付款。A银行受止付令约束不能付款的事实，超 出了UCP使用范围，属于地方法律的管辖范畴。但是，一般 的理解是，集装箱失窃应当通过向保险公司索赔来解决，而不 是靠法庭止付令来阻止信用证项下的付款。