国际结算课后练习
Chapter Two
I. Decide whether the following statements are true or false.
1. Under non-trade settlement, the most common means to carry funds are cash,
traveler’s check, traveler’s letter of credit and credit card. ( )
2. Nostro account is an account (due to account) held by a bank on behalf of a
correspondent bank. ( )
3. Bills of exchange were created in the sixteenth century. ( )
4. The authorized signatures are used for authentication of the messages, letters,
remittances, letters of credit, etc .addressed by the bank to its correspondent bank.( )
5.From an American bank’s view, a Nostro account is a dollar account held for its
overseas correspondents. ( )
II.Choose the best answer to each of the following statements.
1. From the point of view of a Chine se bank, ______is our bank’s account in the
books of an overseas bank , denominated in foreign currency.
A. a vostro account
B. a nostro account
C. a mirror account
D. a record account
2. There are four main methods of securing payment in international trade:
⑴payment under documentary credit; ⑵ open account; ⑶ collection; ⑷ payment in
advance. From an exporter’s point of view, the order of preference is_______ .
A. ⑴, ⑵, ⑶ ,⑷
B. ⑷, ⑶, ⑴, ⑵
C. ⑷, ⑴, ⑶, ⑵
D. ⑵, ⑷, ⑴, ⑶
3. The documentary collection provides the seller with a greater degree of protection
than shipping on ______.
A. documentary credit
B. banker’s letter of guarantee
C. banker’s draft
D. open account
4. An exporter sells goods to a customer abroad on FOB and on CIF terms, Who is
responsible for the freight charges in each?________.
A. Importer, exporter
B. Exporter, importer
C. Importer, importer
D. Exporter, exporter
5. Foreign trade can be conducted on the following terms except for _________.
A. open account
B. documentary collection
C. documentary credit
D. public bonds
6. A bank gets to know its exact position of funds by _________.
A. reflecting the credit balance
B. examining the mirror account
C. consulting a foreign bank
D. checking the nostro account
7. If bank of China instructs Bank of America to pay a sum of US $ 1,000,000.00 to
Midland, its nostro account will be _________.
A. credited
B. debited
C. increased
D. decreased
8. Statements of balance of international payment don’t include:
A. current account
B. capital account
C. balancing account
D. visible account
9. Cash settlement is effected by shipping ______ taking the form of coins, bars or
bullions.
A. precious metals
B. gold
C. silver
D. notes
10. International cash settlement has the following disadvantages except _______ .
A. expensive
B. safe
C. risky
D. time-consuming
Chapter Three
I.Decide whether the following statements are true or false.
1. In a promissory note, the drawer and the payer are the same person. ( )
2. A promissory note is an unconditional order in writing. ( )
3. There is no acceptor in a promissory note.( )
4. A bank draft is a check drawn by one bank on another. ( )
5. A trade bill is usually a documentary bill. ( )
6. The interest in the bill of exchange can only be transferred by endorsement. ( )
7. An endorser of a bill is liable on it to subsequent endorsers and holders of the bill.
( )
8. The person who draws the bill is called the drawer.( )
9. Bills of exchange drawn by and accepted by commercial firms are known as
trade bills. ( )
10. Trade bills are usually documentary bills. ( )
11. Endorsements are needed when checks in favor of a sole payee are credited to
a joint account. ( )
12. An open check can be paid into a bank account. ( )
13. An open check can be cashed over the counter. ( )
14. A crossed check can be cashed over the counter. ( )
15. The payment of a check cannot depend upon certain conditions being met.
( )
16. In a check, the drawer and the payer are the same person. ( )
17. If a check is presented undated, the payee can insert a date .( )
18. A draft is a conditional order in writing. ( )
19. If a bill is payable “at 30 days after date “, the date of payment is decided
according to the date of acceptance. ( )
20. A bill payable “ at 90 days sight” is a sight bill.( )
II.Choose the best answer to each of the following questions.
1. The person paying the money is a ______ of a check.
A. payee
B. endorser
C. drawer
D. endorsee
2. A check is valid for ______months from the date of issue, unless a shorter period
is written on the face of it.
A .six B. nine C. three D. one
3. If a check dated 1st Feb. 2007 was presented on the 5th Nov. 2000, it would be
______.
A. pre-dated
B. out of date
C. post dated
D. undated
4. If a check dated 1st Feb, 2007 was presented on the 5th Oct. 2001, it would be
_____.
A .pre-dated B. out of date C. post dated D. undated
5. The effect of a blank endorsement is to make the check payable to the ______.
A .order of a specified person B. specified person
C. bearer
D. named person
6. Banks usually ask for endorsements when checks in favor of ______payees are
credited to a _______account
A .joint …joint B. j oint …sole
C. sole…joint
D. sole….sole
7.”Payee J. Smith endorsed James Smith pay to L. Green”, this is a
_____endorsement.
A .specific B. blank C. general D. restrictive
8. If a bill is payable “60 days after date”, the date of payment is decided according
to_____.
A. the date of acceptance
B. the date of presentation
C. the date of the bill
D. the date of maturity
9. A______carries comparatively little risks and can be discounted at the finest rate
of interest.
A. sight bill
B. bank draft
C. commercial bill
D. trade bill
10. A term bill may be accepted by the ______.
A. drawer
B. drawee
C. holder
D. payee
11. The party to whom the bill is addressed is called the ______.
A. drawer
B. drawee
C. holder
D. payee
12. When financing is without recourse, this means that the bank has no recourse
to the ______ if such drafts are dishonored.
A. payer
B. drawee
C. payee
D. drawer
13. Only by endorsement can the interest in the bill be transferred by ______.
A. the drawer
B. the drawee
C. the holder
D. any person to the bill
14. A promissory note is “inchoate ” until it has been delivered to the ______.
A. payer or bearer
B.payee or drawee
C. payee or bearer
D.holder or drawer
15. The ______of a promissory note has prime liability while the other parties
have secondary liability.
A. holder
B. drawee
C. maker
D. acceptor
16. An acceptance with the wording “payable on delivery of bill of lading ” is
______.
A. a general acceptance
B. qualified acceptance
C. non acceptance
D. partial acceptance
17._______must be accepted by the drawee before payment.
A. A sight bill
B. A bill payable ×× days after sight
C.A promissory note
D.A bill payable ×× days after date
18.A(n)________is a financial document.
A. bill of exchange
B. bill of lading
c. insurance policy D. commercial invoice
19.In order to retain the liabilities of the other parties, a bill that has been
dishonored must be _____.
A. protested
B. given to the acceptor
C. retained in the files
D. presented to the advising bank
20. “A check payable to ABC Company is credited to the personal account of
Mr.Li”. the bank _____.
A. is correct in crediting the account
B. is merely doing what is requested
C. has committed an act of negligence
D. will make a claim on its principal
Ⅴ. Read the following draft and give your answer to each of the following questions.
1. Who is the drawer ?
2. Who is the drawee?
3. Who is the payee?
4. Is this a demand draft or a tenor draft?
5. Is this a sole bill or a bill of exchange in two sets?
6. Where is the bill drawn?
Ⅶ.Directions : Mrs. Warren asks Joe Williams to draw out to her a crossed check
for USD2, 300. She is to pay the amount to her account with Pacific Bank , City Office. Joe Williams signed the check (No.12345) on March 21, 2001 as requested . Now complete the following check according to the above information.
Chapter Four
Ⅰ. Fill in the blanks to complete each sentence.
1. International remittance happens when a client (payer) asks his bank to send a sum of
money to a _______ abroad by one of the transfer methods at his option.
2. A_______,________or _________is an authenticated order in writing addressed by
one bank to another instructing the latter to pay a sum certain in money to a specified person or a beneficiary named thereon.
3. Telegraphic transfer is often used when ______and _____.The only means of
authenticating a cable transfer is the _______.
4. Under D/D, upon receipt of the draft , the beneficiary can either present it for payment
at the counter of the drawee bank or _______.
5. The whole procedure virtually is done by entries over banking accounts, where the
buyer’s bank (remitting bank)_______his account and ______the account of the correspondent bank.
6. In time of war, one can transfer funds out of the enemy country by means of the
_____in cirtue of its negotiability .
7. The remitting bank under D/D is generally reluctant to stop payment on a draft issued
bu itself for this would mean an ________on its part which will have an unfavorable effect on its credit –worthiness.
8. A large number of international remittances are carried out by telecommunications .
_______,_______,_______,and______are major advantages of transactions among member banks by means of SWIFT messages.
9. If the paying bank maintains the remitting bank’s account ,the reimbursement may be
effected by________.
10. Any methods of transfer may be used to transfer the payment before_______from the
impoter to the exporter through banks.
Ⅳ.Choose the best answer to each of the following statements.
1.A payment order ,mail advice or credit advice / please debit advice is an authenticated order in writing addressed by one bank to another instructing the latter to pay a sum certain in money to a specified person or a ____ named thereon .
A.bank
B.beneficiary
C.remitter
D.acceptor
2.The only means of authenticating a cable transfer is the ____.
A. SWIFT authentic key
B. payment order
C.test key
D. authorized signatures
3.____is often used when the client wants to transfer the funds to his beneficiary himself.
A.Demand draft
B.payment order
C.test key
D.authorized signatures
4.The same methods of transfer may be used both in advance payment and open account business : remitting the payment bu a banker’s draft ,by mail transefer ,by telegraphic transfer ,bu SWIFT message, by a(n)_____.
A. postal money order
B. international money order
C. payment order
D. reimbursement
5.If the paying bank opens a current account with the remitting bank, the reimbursement may be effected by ______.
A. instructing the paying bank to claim reimbursement from another branch of the same bank or another bank with which the remitting bank opens an account.
B. debiting remitting bank’s nostro account
C. instructing a reimbursing bank to pay the paying bank bu debiting the remitting bank’s
nostro account.
D.crediting vostro account of the paying bank.
Chapter Five
Ⅰ、Fill in blanks to complete sach sentence.
1. If the collecting bank is not located near the importer,it would send the documents to
a ______in the importer’s city .
2. In a documentary collection the bank ,acting as exporter’s agent,regulates the timing
and sequence of the exchange of goods for value by holding the______until the importer either______or______.
3. The clean colletion method lacks the protection of the documentary collection .It is
generally used in countries where a draft is needed for ______purposes or because it is required by______.
4. Under documents against acceptance,after acceptance,the buyer gains possession
of the goods before______and is able to dispose of the goods as he wishes.
5. Collections serve as compromise between______and______in settlement of
international transactions concluded by the importer and the exporter.
6. ______is a banking business in which a bank acting as the collecting bank receive
the draft with or without shipping documents attached as well as the instructions from
a bank abroad and endeavors to collect the payment or obtain the acceptance from
the importers.
7. Collection bill purchased involves great risk for______fou lack of bank”s
guarantee,so they are seldom willing to do so.
8. The collecting bank authorizing the release of title documents on______must realize
that this financing requires a great degree of confidence in the reputation,honesty,and integrity of the customer acting as frustee.
9. Under_______,the seller issues a draft.The collecting bank presents the draft to the
buyer.When the buyer sees it he must pay the money at once,then he can get the shipping documents.
10. The remitting bank sends______to the colleting/presenting bank in the importer’s
country that notifies the importer.
Chapter Five
Ⅳ. Choose the best answer to each of the following statements.
1. The principal is generally the customer of a bank who prepares documentation and
submits them to the bank with a collection order for payment from the buyer (drawee).
A. remitting
B. collecting
C. presenting
D. correspondent
2. Which type of collection offers the greatest security to the exporter?
A. Documents against acceptance
B. Documents against payment
C. Clean collection
D. Acceptance D/P
3. is an arrangement whereby the seller obtains his bank’s pre-numbered direct collection letter, thus enabling him to send his documents directly to his bank’s correspondent bank for collection.
A. Clean collection
B. Documents against payment
C. Direct collection
D. Documents against acceptance
4. Which of the following is not the obligation of the trustee?
A. To arrange for the goods to be warehoused and insured in the trustee’s name.
B. To pay all the proceeds of sale to the bank or to hold them on behalf of the bank.
C. Not to put the goods in pledge to other persons.
D. To settle claims of the bank prior to liquidation in case of the trustee’s bankruptcy.
5. Which of the following is not a risk that the exporter assumes on documentary collection basis?
A. Non-acceptance of merchandise
B. Harm to the reputation due to dishonor
C. Exchange restrictions
D. Non-payment of trade acceptance
Ⅱ. Decide whether the following statements are true or false.
1. Under documentary credit, the nominted bank has no obligation to examine documents.
( )
2. Usually the advising bank is the bank resides in the same city as the buyer. ( )
3. Credit, by its nature, is a separate transaction from the sales contract or other contracts
on which it was based, and banks are in no way concerned with or bound by such contracts. ( )
4. A revocable credit cannot be amended. ( )
5. Unless otherwise stipulated in the credit, a transferable credit can be transferred only once. ( )
6. A transferable credit can be transferred only to one party. ( )
7. Under assignment, the beneficiary assigns his right to perform under the credit to a third party. ( )
8. An irrevocable confirmed credit gives the beneficiary a double assurance of payment.
( )
9. Reciprocal credits will be effective only when each of the two parties receives a credit from the opposite side. ( )
10. In a red clause credit, the advising bank itself gives a packing loan to the beneficiary. ( )
11. Under a red clause credit, the onus of repayment of the advance lies with the applicant. ( )
12. Banks run greater risks when they open a revolving credit, therefore they usually specify a total amount available in this type of credit. ( )
13. A transferable credit is one that authorizes the beneficiary to transfer part of the right under the credit to third party or parties. ( )
14. An irrevocable credit cannot be amended, revoked or cancelled. ( )
15. Under a straight credit, the issuing bank is under no obligation to the advising bank. ( )
Chapter Six
Ⅲ. Translate the following terms and statements into English.
1. 未授权保兑
2. 有效地点为开证行所在地的柜台
3. 凭代表物权的单据付款
4. 信用证以银行信用代替了商业信用
5. 信用证独立于它所代表的商业合同
Ⅳ. Choose the best answer to each of the following statements.
1. A letter of credit is .
A. a formal guarantee of payment
B. a conditional undertaking to make payment
C. an unconditional undertaking to make payment
D. a two bank guarantee of payment
2. With an unconfirmed irrevocable letter of credit, .
A. the terms and conditions can be amended or cancelled unilaterally by any party
B. only the exporter can amend the credit
C. the advising bank transmits details without commitment to the beneficiary
D. the issuing bank has the ability to cancel the credit at any time
3. A confirmed irrevocable letter of credit .
A. carries the confirmation of the issuing bank
B. always involves at least two banks
C. is issued by the advising bank
D. creates the highest level of security against sovereign risk
4. Confirmation of a credit may be given by .
A. the beneficiary at the request of the importer
B. the advising bank at the request of the issuing bank
C. the advising bank after the receipt of correct documentation
D. the issuing bank after the receipt of correct documentation
5. In any dispute over the terms and conditions of a credit, which interpretation will prevail? .
A. Uniform Customs and Practice
B. Incoterms
C. Statute law
D. International law
6. A stand-by letter of credit .
A. is never revoked
B. is not a letter of credit
C. is invoked in the event of non-compliance by buyer or seller with the terms of an
original credit
D. is invoked in the event of non-compliance by buyer or seller with the terms of the
sales contract.
7. The beneficiary of a transferred credit is .
A. the paying/ accepting/ negotiating bank
B. the shipper
C. the middleman
D. the producer
8. The sum of the transferred credit will not be .
A. the same as in the credit before transfer
B. less than in the credit before transfer
C. more than in the credit before transfer
D. equal to the original credit
9. Which of the following details on the transferred credit may not be different to that of the credit before transfer? .
A. The shipping date
B. The expiry date of the credit
C. The description of the goods
D. The name of the applicant
10. A back-to-back credit exposes the bank issuing the second credit to risk because .
A. the beneficiary under the second credit may not ship goods
B. the documents presented under the second credit may not exactly conform to the
terms of the first credit
C. the bank has already paid the beneficiary under the second credit before it receives
documentation from the beneficiary under the first credit
D. the bank has already paid the beneficiary of the first credit before it receives
documentation from the beneficiary under the first credit
11. Under the red clause credit, on which party does the final responsibility lie for
reimbursement if the terms and conditions are not fulfilled by the beneficiary? .
A. The issuing bank
B. The advising bank
C. The beneficiary
D. The applicant
12. An applicant must reimburse an issuing bank unless he finds that .
A. goods are defective
B. goods are not as ordered in the sales contract
C. documents received do not allow him to clear the goods through customs
D. documents do not conform on the face to the terms and conditions of the credit
13. A revocable credit cannot be amended or cancelled only after .
A. the documents under it have been honored
B. it has been amended once
C. the advising bank has notified the beneficiary of its opening
D. it has been confirmed by a correspondent bank
14. According to the beneficiary’s instructions, a transferable credit may be made
available to .
A. one party
B. two parties
C. more parties
D. any of the above
15. A bank is obligated to transfer the credit only after .
A. being instructed
B. being instructed as well as paid
C. receiving the credit
D. the credit is confirmed
16. Under , the obligation of the issuing bank is extended only to the
beneficiary in honoring draft(s)/ document(s) and usually expires at the counters of the issuing bank.
A. the irrevocable credit
B. the revocable credit
C. the confirmed credit
D. irrevocable straight credit
17. gives the beneficiary double assurance of payment.
A. The irrevocable credit
B. The revocable credit
C. The confirmed credit
D. The irrevocable confirmed credit
18. The revolving credit can be revolved in relation to .
A. time
B. value
C. time and value
D. time or value
19. The credit may only be confirmed if it is so authorized or requested by .
A. the issuing bank
B. the supplier
C. the advising bank
D. the beneficiary
20. The red clause credit is often used as a method of .
A. providing the buyer with funds prior to shipment
B. providing the seller with funds prior to shipment
C. providing the buyer with funds after shipment
D. providing the seller with funds after shipment
Chapter Seven:
Ⅰ.Fill in the blanks to complete each sentence
1 When the beneficiary presents the documents to his bank ,he must follow the “3c principle” in his documentation, the “3c” represents ___,___,___.
2 The credit is legally quite independent of the ___.
3 If a letter of credit is issued by airmail , it ought to be authenticated by ___ and when issued by cable / telex is authenticated by ___.
4 The documents of the credit must ___the terms and conditions of the letter of the letter of credit on the one hand and they must ___with each other on the other hand.
5 The currency in which the credit is to be issued should be indicated as shown in the ___.
Ⅱ.Translate the following terms and sentence into English
1 信用证表面的真实性
2 标准国际银行惯例
3 信息交换系统
4 有足够的资金来支付信用证
5 买方考虑自己的要求也同样的重要
Ⅲ.Decide whether the following statements are true or false
1 If a credit is issued by airmail ,it ought to be authenticated by test key .( )
2 The issuing bank’s signature is only to be placed on the advice for the beneficiary .( )
3 Utilization of the credit is the process of the seller shipping the goods ，presenting the documents and getting informed .( )
4 If the credit is advised by a certain bank ,the amendment must also be advised by the same bank.( )
5 In examination of the documents ,banks should follow the rule lf “strict compliance”.( )
6 The credit is legally quite independent of the underlying transaction.( )
7 An issuing bank must always reimburse the advising bank if the latter pays the credit.
8 If the tele-transmission states “full details to follow”,then it will mot be deemed tl be the operative credit instrument .( )
9 Banks will mot accept a document bearing a date lf issuance prior to that of the credit .( )
10 If the credit is a deferred payment credit ,there is no need to draw a draft .( )
Ⅳ.Choose the best answer to each lf the following statement
1 In addition to stipulating an expiry date for presentation of documents ,every credit should also stipulate a specified period of time after the date of shipment during which presentation must be made .If no such period of tine is stipulated ,banks will not accept documents presented to them ___.
Chapter Eight
Ⅲ.Decide whether the following statements are true or false
1. A commercial invoice is a kind of title documents .( )
2. A cover note can be transferred so it is a negotiable instrument .( )
3.A short form bill of lading is document of title.( )
4.An unclean bill of lading is one which bears any clause or notation .( )
5.Cover notes issued by brokers will not be accepted , even specifically authorized in the credit .( )
6.Banks will not accept a document bearing a date of issuance prior to that of the credit.( )
7.If a credit calls for an insurance certificate , banks will not accept an insurance policy.( )
8.Unless otherwise stipulated in the credit ,the insurance document must be expressed in the same currency as the credit .( )
https://www.wendangku.net/doc/08237950.html,mercial invoice meed mot be signed.( )
10. A clean bill of lading is one that is not stained.( )
Ⅳ.Choose the best answer to each of the following sratements
1 Which of the following transport documents is negotiable ? ___
A Marine bill of lading
B Air waybill
C Rail waybill
D FIATA Forwarder Certificate of Receipt
2 A bill of lading is a receipt for goods . When is a bill of lading issued ? ___
A When the shipper makers up the order
B When the carrier receives the goods
C When the producer manufactures the goods
D When the carrier delivers the goods to the consignee
3 The shipper wants assurance that the goods will reach their destination .The bill of lading gives him this assurance .It thus serves as a ___
A title document
B negotiable instrument
C receipt for goods
D contract for delivery
4 The bill of lading is evidence of ownership .It thus functions as a ___
A title document
B negotiable instrument
C receipt for goods
D contract for delivery
5 A commercial invoice is ___
A a contract for delivery of the merchandise
B demand for payment
C a statement describing the merchandise ,its cost ,and shipping charges
D a promise of payment
6 A bill of lading that states “consigned to J. S m ith “ is a ___
A short form bill of lading
B negotiable bill of lading
C straight bill of lading
D long form bill of lading
7 Under FOB terms ,the bill of lading would state ___
A goods loaded on board ,freight paid
B goods received for shipment ,freight payable at destination
C goods loaded on board ,freight payable at destination
D goods received for shipment ,freight paid
8 Marine insurance policies do not always cover ___
A all deliberate losses that save the ship
B all accidental total losses
C all partial losses
D voluntary losses to save ship from danger
9 If a bill of lading is dated March 5 ,2001 ,the insurance should be covered ___
A on March 5 ,2001
B before March 5 ,2001
C after March 5 ,2001
D on or before March 5 ,2001
10 Commercial invoice must be made out in the name of ___
A the applicant
B the beneficiary
C the issuing bank
D the advising bank
11 Abill of lading that bears a wording “bale broken” is ___
A a short form bill of lading
B a clean bill of lading
C a stale bill of lading
D an unclean bill of lading
12.A bank will not accept______.
A.an insurance policy
B.an insurance certificate
C.an open cover
D.a cover mote
13.If a credit calls for an insurance policy,banks will accept_______.
A.an insurance policy
B.an insurance certificate
C.both A and B
D.open policy
14.The minimum amount of the insurance cover must be_______
A.110% of CIF value
B.110% of CIP value
C.110% of invoice value
D.110% of FOB value
15._________a railway receip______an air consignment not is a document of title to
goods in the same way that a bill of lading is.
A.Neither…nor
B.Either…or
C.Not…but also
D.Both…and
16.A consular invoice signed by______
17.______is the person or company that holds himself or itself liable to compensate the
assured in the event of a loss to the insured property proximately caused by a peril insured against.
A.The broker
B.The insurer
C.The carrier
D.The claimant
18.The bill of lading is evidence of the contract of carriage _____.
A.between the shipper and the carrier
B.between the issuing, bank and the carrier
C.between the applicant and the carrier
D.between the exporter and the importer
19.Which one of the following documents is quasi-negotiable instrument ?_____
A.A draft
B.An invoice
C.A bill of lading
D.A bill of exchange
20.When the exporter agrees to sell on open account terms, he should ask the shipping
company to issue ______.
A. combined transport documents
B.bills of lading
C. air waybill
D. ships waybill
Chapter Nine
Ⅳ.Choose the best answer to each of the following statement
1 Clients of a factoring are thus able to eliminate or reduce the need for credit ,____and other related administrative activities.
A knowledge of the market
B bookkeeping
C competitive open account selling terms
D bad debt
2 The factor may grant financing to the client prior to the maturity of the invoice by ___
A purchasing the latter’s accounts receivables
B sending a copy of invoice to the factor
C indicating that the invoice is payable to the factor
D collecting payment from the client’s customer
3 The factor charges the client a fee for his services based on elements such as annual sales volume ,___ ,quality of client’s customer list and length lf trade terms .
A creditworthiness
B credit standing
C interest
D average invoice size
4 In a factoring ,the seller gets access to finance linked to his ___
A overdraft limit
B historic balance sheet ratios
C current levels of business
D sales prospects
5 The se ller can get assistance from the factor by latter’s providing an assessment of the creditworthiness of the overseas buyers as well as by latter’s offering credit protection and ___
A sales accounting
B development of new markets
C international sales
D collection service
Chapter Ten
Ⅳ.Choose the best answer to each of the following statements
1 A___refers to any guarantee ,bond or other payment undertaking of the instructing party given in writing for the payment of money to the guarantor on presentation in conformity with the terms of the undertaking of a written demand for payment and other documents specified
A demand guarantee
B counter guarantee
C conditional guarantee
D dependent guarantee
2 Under indirect guarantees,the ___must formally pledge to pay the amount claimed by the beneficiary under the guarantee upin demand by the guaranteeing bank.
A initiating bank
B beneficiary
C guaranteeing bank
D principal
3 Conditional bonds requiring documentary evidence give maximum protection to the ___. Payment can only be called for by the ___against production of a specified document,such as a certificate of award by an independent arbitrator.
A exporter importer
B importer importer
C importer exporter
D exporter exporter
4 ___is not included in the category of payment guarantee
A Deferred payment bond
B Guarantee for compensation trade
C Loan guarantee
D Bid bond
5 Payment guarantee is a security mechanism for payment of the contract amount. . In this case ,the ___is primarily liable tothe beneficiary
A contractor
B exporter
C issuing bank
D instructing party
Chapter Eleven
Ⅰ.Fill in the blanks to complete each sentence
1 The Uniform Rules for Collections are internationally recognized codification of rules unifying banking practice regarding ___
2 ICC No.522 , shall apply to ___where such rules are incorporated into the text of the “___” and are binding on all parties thereto unless otherwise expressly agre ed or contrary to the provisions of a national , state or local law and / or regulation which can not be departed from.
3 ICC Publication No.500 shall apply to ___(including to the extent to which they may be applicable ,Standby Letter(s) lf credit) where they are incorporated into the text lf the ___. They are binding on all parties thereto ,unless otherwise expressly stipulated in the credit.
4 The Uniform Rules for Bank-to-Bank Reimbursements under Documentary Credits , ICC Publication No.52
5 ,shall apply to ___where they are incorporated into the text of the ___.They are binding on all parties thereto , unless otherwise expressly stipulates in the Reimbursement Authorization.
5 ICC Publication No.458 apply to ___which a guarantor has been instructed to issue and which states that it is subject to ICC Publication No.458 and are binding on all parties thereto except as otherwise expressly stated in the ___
6 In documentary credit operations all parties concerned deal in ___and not in ___.It is the
bank’s du ty to comply strictly with the ___determined n the test lf the credit when taking up documents
7. The Uniform Customs and Practice for Documentary (UCP) is the internationally
recognized developed by a working committee attached to ICC
unifying .
8. After years of practical application, and with the development of international financial and trade, it was essential that the previous rules should be revised and complemented in order to keep up with new development in .
9. Because the principle and provisions of ICC Publication No.325 were , ICC
Publication No.325 has not yet gained acceptance and recognition from the prevailing practice or from world financial and trade circles.
10. ICC Publication No.525 also offers basis to solve the problems and disputes that have
long existed regarding the respective rights, obligations and responsibilities involving in .
Ⅳ. Choose the best answer to each of the following statements.
1. The Uniform Rules for Collections were developed by the International Chamber of Commerce in Paris. It is revised and updated from time-to-time; the current valid version is .
A. ICC No. 322
B. ICC No. 522
C. ICC No. 400
D. ICC No. 525
2. Compared with the previous, UCP 500 was only concerned to simplify the rules, , decide what to do with non-documentary conditions, and clarify the documents for each kind of transport.
A. reject and withhold payment
B. emphasize mostly on bank’s responsibility
C. make them coincide with banking practices
D. both B and C
3. As far as rules for international settlements are concerned, there are some basic features. Which of the following is not a basic feature? .
A. All settlement rules have specific application
B. The rules are binding on all parties thereto unless otherwise expressly stipulates in
the rules
C. All settlement rules generally still have not gained general acceptance and
recognition
D. All settlement rules were revised and updated from time-to-time to keep abreast of
changes in international commerce
4. Provisions regarding bank-to-bank reimbursements under documentary credits
appeared as early as in of ICC Publication No.290 that was adopted in 1974 and put into practice on October 1, 1975.
A. Article 13
B. Article 19
C. Article 21
D. Article 18
5. Rules and procedures of bank-to-bank reimbursements under documentary
credit .
A. tended to be too simple
B. were loose
C. were applicable only to certain districts
D. were complete, systematic and uniform
国际结算术语汇总
International Settlements terms Chapter one Brief introduction to international trade transshipmen 转运 capacity容量，生产量 inspection检查，视察，检验，商检 arbitration仲裁，公断 inquiry质询，调查，询盘，问价 quotation价格，报价单，行情表，报价 facilitate便利，使容易 1oan facility贷款便利 domestic家庭的，国内的 domestic product国内生产的产品 consideration体谅，考虑，需要考虑的事项，报酬，因素 dimension尺寸，尺度，维(数)，体积 warehouse 仓库v．存仓 premises房屋及周围的土地，这里表示“公司或企业的所在地”amendment改善，改正，修改 update使现代化，使跟上最新的发展 reversal颠倒，逆转，反转，倒转 fulfill履行，实现，完成(计划等) fulfill ones obligation履行(职责) formality拘谨，礼节，正式手续 quay码头 procure获得，取得 to procure marine insurance 办理海上保险 to procure ship租船 breach n.违背，破坏，破裂 breach of the contract毁约 frontier国境，边疆，边境 adjoin邻接，临近，毗邻 adjoining邻接的，隔壁的，临近的 the adjoining room隔壁的房子 adjoining country邻国 furnish供应，提供， deficiency缺乏，不足 jurisdiction权限，司法权，裁判权 fluctuation波动，起伏 variation变更，变化，变异，变种 permutation置换，彻底改变，兑变 commitment委托事项，许诺，承担义务，承诺 domicile住处，法定居住地 currency／foreign exchange fluctuation汇率波动
国际结算实验报告
国际结算实验报告
《国际结算》 国际结算手工实验 实验报告 学院：城市学院 班级：国贸1013 学号：2010118517315 姓名：吴仕桂 成绩： 年月
实验名称__《国际结算》_____________________ 实验时间___2012学年下学期第9-12周________ 实验地点___________________________________ 一、实验目的 1、学会实际填制国际汇票、本票和支票。 2、学会向银行申请汇付、托收和开立信用证，并填制相关申请单证。 3、学会作为出口方审核信用证，找出不可接受点。 4、，学会制作信用证项下的单据，并进行审单。 二、实验内容及过程 1：分组成立模拟公司进行外贸交易; 2：小组成员分工完成单据填写； 3：小组共同审查对照合同发票对单据进行修改; 4：与其他小组模拟公司进行交流，找出本小组单据错误的地方; 5：到模拟银行进行审单假如出现错误并提出问题; 6：小组人员共同修改错误通过审单; 7：重新交与模拟银行进行重审，审核无误完成交单； 8：最后由老师审查。
三、实验中遇到的问题及解决途径 问题： 1：对大写英文字母的不习惯，在进行相应操作的时候速度较慢；2：英文书写不流畅； 3：对单据流程不熟悉； 4：对申请汇付、托收和开立信用证，并填制相关申请单证是存在较大问题； 5：单据填写不够仔细，重点部分漏写； 解决途径： 1：巩固加强英文知识， 2：加强对课程的复习，准确掌握课堂所学内容。 3：及时与其他小组讨论或询问老师 四、经验总结 通过对本次展开的结算手工试验，进一步强化综合了我们的专业所学知识，也真正把课堂带向实际，也突出了我们学院的教学特色，基于课堂并不断走出课堂，理论是基础，实际操作更重要。 因此,认真地履行实验要求,努力完成实验,不仅有利于我们巩固本学期所学到的国际贸易实务和国际结算的专业知识,更利于我们预先观察日后工作中的主要内容、方法以及各种困难,利于我们察觉到自身存在的不足和缺陷,以便我们更好地进行学习和工作,利于我们更快
国际结算实验一答案
一、汇票 （一）客户向银行提交汇票，按汇票必要项目和所给问题对其进行审核和处理。 1.托收中的汇票 2.信用证中的汇票
（二）客户提交汇票委托银行收款，银行对汇票有效性进行判断并给客户提出建议。
（三）根据所给条件填写汇票。 1.汇票一： Due 10,Jan,2004 Exchange for GBP21,350.00 Changsha , 10 , Jan, 2004 At one month after date sight of this First Bill of Exchange (Second unp pay to Agricultural Bank of China, Hunan or order the sum of GBP Twenty One Thousand Three Hundred and Fifty only Drawn against 1 000 boxes of glass bricks from Changsha to
London To AAA Group Co., Ltd., London For Hunan Arts & Crafts Imp.& Exp. Company Authorized Signature(s) 2.汇票二： Exchange for J￥7,082,000.00 Tokyo 17th , Nov , 2004 Drawn under LC No. 235GD201 issued by Bank of China, Guangdong Branch, dated 20/Oct., 2004 At 90 days after sight of this First Bill of Exchange(Second unpaid) pay to CREDIT SUISSE, TOKYO, BRANCH or order the sum of Japanese Yen Seven Million Eighty Two Thousand only To Bank of China, Guangdong Branch For TOYOTA TSUSHO CORPORATION Authorized Signature(s) 3.汇票三： Exchange for USD34,486.78 Guangzhou , 25th , February 2003 At***sight of this Second Bill of Exchange (First unpaid) pay to China National Animal By-products Imp.& Exp. Corp., Guangzhou or order the sum of U.S dollar thirty four thousand four hundred and eighty six point seven eight Drawn under LC No. 2431/221 issued by First National Bank of Chicago, dated 20/Dec.,2002 To First National Bank, Chicago For Guangzhou, China National Animal By-products Imp.& Exp. Corp., Branch
国际结算期末考试总结
国际结算期末考试总结（详细版） 第一章国际结算导论 一、国际结算：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。（P1） 二、国际结算的分类（区分清楚，P2） （1）国际贸易结算：有形贸易结算、记账贸易结算、国际资本流动引起的商品贸易或资本货物性贸易结算、综合类经济交易商品贸易结算 （2）非贸易结算：无形贸易结算、金融交易类结算、国际间资金单方面转移贸易结算、银行提供的以信用担保为代表的一系列服务与结算、其他非贸易结算业务 三、国际结算的研究对象（P4识记） (1)国际结算工具主要是银行的非现金结算其，主要工具是票据，包括：汇票、本票、支票（2）国际结算方式：汇款、托收、信用证、保付代理、担保业务、包买票据等 （3）国际结算中的票据。（4）以银行为中心的支付体系。 四、国际结算的特点（简答题可考）（P6） （1）按照国际惯例进行国际结算（2）使用可兑换货币进行结算 （3）实行“推定交货的原则，其实质就是货物单据化（4）商业银行成为结算和融资的中心第二章票据概述 一、票据含义：所谓票据(Instrument)，是指由出票人签发的，具有一定格式，约定债务人按期无条件支付一定金额，并经过背书可转让的书面支付凭证。（P29） 二、票据的基本特征（P29-30） （一）设权性(Right to Be Paid)，分两种，付款请求权和追索权 （二）无因性(Non causative Nature)，票据是一种不要过问原因的票据 （三）要式性(Requisite in Form)，票据的记载必须符合法律的规定 （四）流通性(Negotiability)，（基本特征） （五）可追索性（Recoursement） 三、票据的功能（四大功能）(P30) (1)汇兑功能-直接或运送现金很不方便。在这种情况下，通过在甲地将现金转化为票据，再到乙地将票据转化为现金。(票据的传统功能) （支付功能---票据基本功能） (2)支付功能-在非现金结算条件下，票据便成为一种支付工具，用以结清国际间债权债务。 (3)信用功能-票据本身是无价值的，结算作用以及其他作用的发挥，是由于票据是建立在信用基础上的书面支付凭证。出票人在票据上立下书面的支付信用保证，付款人或承兑人按票面规定履行付款义务。票据的这种信用作用促进了票据在结算中的流通转让（核心功能）(4)融资功能-融资作用是对未到期的远期票据进行贴现和再贴现，持有者通过卖出票据而获得现金。此外，还可以将票据抵押给银行进行抵押贷款融资。 四、汇票的定义：汇票是由出票人签发的，委托付款人在见票时或者在指定时期无条件支付确定金额给收款人或者持票人的票据。（P34） 五、本票的含义：本票是出票人签发的，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。（P44） 六、本票的特点（P44） （1）本票是无条件支付承诺（2）与汇票相比，在名称和性质上不同 （3）本票不必办理承兑（4）本票只有一张 七、支票：支票是出票人签发的，委托办理支票存款业务的银行或者其他金融机构在见票时无条件支付确定金额给收款人或持票人的票据。支票是一种特殊的汇票。（P46） 八、票据行为：一张票据从开立到正当付款而注销，需要经历一系列的步骤，我们一般将这
工作报告之银行会计实验报告总结
银行会计实验报告总结 【篇一：商业银行会计实习报告】 毕业实习报告 系部： 班级： 姓名： 实习单位：某市商业银行股份有限公司 2012年 4月 26 日 实习时间：2012年3月1日至2012年4月26日 实习地点：某市商业银行股份有限公司 1. 前言：某市商业银行路南支行实习的这段时间，我主要学习了个人业务、 对公业务、中间业务以及盛唐卡业务。实习过程中，我学到了很多 金融方面的理论知识以及银行业的许多相关制度及法规，更加学到 了许多在学校里学不到的实际知识，增强了将理论使用到实际实习 目的（一）认识 全面、深入了解实习单位某市商业银行股份有限公司结算业务种类、帐务管理办法等相关工作，熟练掌握实习单位业务各环节及相关业 务的实务柜面操作方法，对银行业有更为全面而深刻地认识。 （二）学以致用 把在大学期间学习过的相关的会计基础知识和一些金融相关的知识，通过在银行业务的实际操作中得到更好的深入了解和运用，真正做 到理论和实际相结合。 （三）打下基础
通过这段时间的实习要全面的认识和了解银行业相关的规定和制度，遵守操作规范，严格要求自己。深入学习各种银行结算业务和相关 理财及银行业务的内容，为以后正式的工作做好铺垫。 二、实习内容 （一）对实习企业的认识 某市商业银行成立以来，充分利用信息收集便利、管理结构清晰、 经营方式灵活以及决策链条短的优势，立足服务于本地经济，不断 满足中小企业和广大市民在金融方面的需求，重点关注基础建设项目、重点优势企业，在促进我市经济发展中发挥了重要作用。 某市商业银行 近年来，随着东北亚一体化步伐加快、“渤三角”加速崛起、京津冀 都市圈规划实施以及河北建设沿海经济强省的四大发展机遇，不仅 为某市新一轮经济起飞提供了动力，更为我行实现跨越式发展提供 了绝佳的机遇。某市商业银行以“价值最大化”为发展核心，以“诚信、创新、开拓、自强”为企业文化，以“客户的融资顾问、市民的理财 专家”为工作目标，充分利用信息收集便利、管理结构简单、经营模 式灵活以及决策链条短等和生俱来的优势，立足服务于本地经济， 不断加大对中小企业和广大市民在金融需求方面的支持力度，重点 关注基础建设项目、重点优势企业，在促进本地区经济发展中发挥 了作用。 为适应经济形势对现代银行的新要求，在竞争中谋求发展空间，赢 得更多的市场机会，某市商业银行坚决树立“科技兴行”发展战略， 以体制创新和激励机制创新为保障，实现业务和产品的持续创新。 目前已实现全行计算机联网，率先完成了储蓄业务通存通兑、通开 通销、通挂通解、通冻通解；实现了会计联网清算系统的上线运行；发行了盛唐卡。 （二）实习岗位描述
国际结算实验报告 (2)
附件1 中北大学信息商务学院 实验报告 课程名称: 国际结算学号：12090445X40 学生姓名:王超辅导教师：周璇 系别经济系实验室名称S401 实验时间2015.6.3 1．实验名称 单据制作 2.实验目的 熟练各种国际贸易结算方式的实际业务操作；通过相关单据填写销售合同、海运提单和议付单据；掌握国际贸易结算的相关流程；掌握实验内容并写出实验心得和体会。 3.实验内容 通过签发商业发票、海运提单和议付单据的实验，使学生熟悉在国际贸易结算中相关票据的签发，并能熟练应用；通过上机实验使学生熟悉信用证的使用及审核等相关业务； 提供单证实践的机会，深化学生在《国际结算》中学到的各种单据的基本概念和信用证及物权单据的有机衔接，熟悉信用证内容，掌握制单技术和实践审单原理。 帮助学生在实践中获取知识，巩固深化在书本中所学到的内容，缩短课堂和社会实务部门的距离，缩短在实践过程中的磨合期。 4.实验原理 根据《外贸购销合同实例(中英文对照)》《外贸销售合同__》《外贸销售合同范本》填写销售合同；填写《海运提单XIN2》《请根据以下资料填写销售合同》《填写保险单》《填写开证申请书》《制全套议付单据》。
5.实验过程及步骤 1）根据老师安排学生进入自己的实验页面； 2)按老师给出的相关资料填写各套单据； 3）完成各套单据后保存打印； 4)填写此次实验报告 6．实验结论及心得 在此次国际结算模拟实习中我们在趣味的实践中学到了很多宝贵的知识。这是在 课堂讲学中无法得到的收获，这将是日后工作中的财富。 1.在交易业务的填表中要注重核心单据在流程中的重要性，要使它准确、系统、完整。填表要以“单单一致”、“单证一致”为原则。熟悉各单证之间的相互联系。 2.要把握专业知识与实践操作的关系。 3.商务英语的重要性。 此次实验课全程在电脑上完成，学生可根据老师提供的资料填写各套单据。这个过 程让我们学到了课堂上接触不到的东西，让我们的理论知识与实践相结合。而且也让我 们熟悉了在国际贸易结算中商业发票、海运提单和议付单据等的制作流程，让我们受益 匪浅。 我院任课教师有实验课的均要求有实验报告，每个实验项目要求有一份实验报告，实验报告按照格式书写完毕后，经辅导实验的教师批改后按照实验室收集存档。
国际结算实验-第一章票据实验参考标准答案
1.2 实验工程 1.2.1 实验目标 1、把握汇票、本票、支票有效性的审核。 2、正确填写汇票、本票、支票。 3、掌握汇票、本票、支票中各种票据行为的填写和处理。 4、汇票、本票、支票的处理流程。 1.2.2 实验要求 1、写出并检查所给汇票的必要工程。 2、根据所给条件开立汇票。 3、根据所给条件在汇票上进行背书。 4、根据所给条件在汇票上进行承兑和发出承兑通知书。 5、写出并检查所给本票的必要工程。 6、根据所给条件开立本票。 7、写出并检查所给支票的必要工程。 8、根据所给条件开立支票。 9、根据所给条件在支票上划线。 1.2.3 实验素材 一）客户向银行提交汇票，按汇票必要工程和所给问题对其进行审核和处理。 1、托收中的汇票 NO.S2*******/123 Authorized Signature(s) t nemyap/ecnatpe c AnopuylnostnemucoDrevile New York7, MAY, 2003 AT*********SIGHT OF THIS FIRST BILL OF EXCHANGE( SECOND UNPAID) PAY TO THE ORDER OF Bank of America N. T. &S. A. U.S. DOLLARS TWENTY FIVE HUNDRED THOUSAND ONLY VALUE RECEIVED AND CHARGE TO ACCOUNT OF DRAWN UNDER SALES CONTRACT NO. 23476 AGAINST 500 BARRELS OF OIL FROM NEW YORK TO GUANGZHOU FOR COLLECTION TO CHINA GUANGDONG IMP.CORP for and on behalf of AT GUANGZHOU NOVUS INTERNA TIONAL CHINA PTE LTD, NEW YORK
国际结算——托收业务操作参考资料
国际结算——托收业务操作参考资料 1、托收的概念：是指由债权人（一般为出口商）开出汇票，委托当地银行通过其在国外的分行或代理行向债务人（一般为进口商）收取款项的结算方式。 2、托收的分类：托收方式的种类有光票托收与跟单托收两类。 光票托收：是指不附商业单据的金融单据托收。 跟单托收：是指对下列单据的托收 a. 附有商业单据的金融单据 b. 不附有金融单据的商业单据 3、托收的当事人及其责任 （1）出票人（principal）：又称“本人”是委托银行取得国外付款人的付款或承兑后向其交单的人，通常就是出口方，出票人及托运人。 （2）托收行（remitting bank） 它是委托人的代理人，为委托人转托国外分行或代理行办理托收的银行，通常为出口地银行。 （3）代收行（collecting bank） 它是托收行的代理人，接受代收行的指示，在取得国外付款人的付款或承兑后向其交单，并最终得到付款的银行，通常为进口地银行。 （4）付款人（drawee） 它是按照托收指示作成提示的被提示人，通常为进口商。 （5）提示行（presenting bank） 它是向汇票付款人做成提示的代收行。如果托收行不指定一家特定提示行，多数情况下提示行就是代收行，但也有时提示行与代收行是分离的两家银行。 （6）需要是的代理人（representative in case of need） 这是委托人指定的付款地的代理人，其作用是在付款人拒绝付款、拒收货物时，代表委托人接受单据并处理货物。 托收当事人之间的关系如下，点击观看托收结算方式一般流程： 4、托收特点： （1）属于逆汇范畴
（2）代表商业信用 （3）主要用于国际贸易结算业务 5、跟单托收的交单条件 跟单托收依据交单条件分为承兑交单、即期交单和远期付款交单3种。（点击黑体弹出） （1）跟单即期付款交单(DOCUMENT AGAINST PAYMENT AT SIGHT)：俗称D/P AT SIGHT，指开出的汇票是即期汇票，进口商见票，只有付完货款，才能拿到商业单据。 （2）远期付款交单(DOCUMENTS AGAINST PAYMENT OF USANCE BILL)：出口商开出远期汇票，进口商向银行承兑于汇票到期日付款交单的付款交单方式。 （3）承兑交单方式(DOCUMENT AGAINST ACCEPTANCE)：俗称D/A，代收银行在进口商承兑远期汇票后向其交付单据的一种方式。点击观看承兑付款交单流程 6、跟单托收中的汇票与单据 （1）托收汇票的出票人是出口商或卖方，付款人是进口商或买方。收款有三种情况： a. 受益人是收款人。当它把跟单托收汇票提交托收行时，受益人应做成托收背书交托收行。
国际结算实验教程三——托收答案
实验素材三——托收业务 一、光票托收 （一）2003年5月22日中国进出口公司广州分公司向中国银行广州分行提交下面这张光票托收委托书，托收行按所给问题审核光票托收委托书。 中国银行 票据托收委托书 委托日期：22/05/2003 X 款项收妥后，请付我账。 X 你行及国外行所有托收费用，请付我账。 中国进出口公司广州分公司 票据种类 Items 号码 Original No. 出票日期 Date of Issue 币别及金额 Currency& Amount 支票 7838 14/05/2003 US$2000.00 付款人 Bank of America N.T.& S.A. （进口商开户行，亦即代收行） 出票人 AAA Trading Company, New York （进口商） 受益人 China National Imp. & Exp. Corp., Guangzhou （出口商） 开户账号 A/C No. 098730-9867-9423 银行编号 Ref No. CC09176 ⑴委托人公司名称 中国进出口公司广州分公司(出口商) ⑵付款人公司名称 AAA Trading Company, New York （进口商） ⑶托收金额 US$2000.00 ⑷托收票据种类、内容 支票；号码7838；出票日期14/05/2003；金额US$2000.00 支票当事人：付款人Bank of America N.T.& S.A.； 出票人AAA Trading Company, New York ； 收款人China National Imp. & Exp. Corp., Guangzhou ⑸银行费用由哪方支付？ 中国进出口公司广州分公司 ⑹光票托收适用范围 贸易从属费用，金额较小的贸易货款尾数，佣金、折扣 ⑺托收行是否承担必定收回票款的责任？ 否 ⑻托收行办理托收业务的依据是什么？ 委托人提交的托收委托书（申请书） ⑼哪些票据或凭证可提交给银行办理光票托收？ 汇票、本票、支票
国际结算心得体会 国际结算课作业 研究
通过一个学期的国际结算学习,使我了解了国际结算的理论知识和实际操作过程.国际结算是对国际间债权债务进行了结和清算的一种经济行为。国际商品贸易、服务贸易、非贸易贷款融资、黄金和外汇买卖、私人和团体汇款以及其他经济、文化、科技事业的交往，必然要产生国与国之间的货币收付行为，与此同时也就发生了国际间债权债务关系。国际结算就是运用一定的金融工具（汇票、本票、支票等），采取一定的方式（汇付、托收、信用证等），通过一定的媒介机构（银行或其他金融机构等），进行国与国之间的货币收支行为，从而使国际间债权债务得以清偿。 国际结算作为一门科学，是以国际贸易学和国际金融学的理论、原则为指导，着重研究国际间债权债务的清偿形式和方法，以及有关信用证、资金融通理论和方法一般规律的学科。因此，国际结算既是一门实务性很强的学科，又是一门理论较深的学问。将理论和实践相结合，运用理论知识指导国际结算的实务操作和处理所遇到的国际结算纠纷，是学习本学科的基本目的。 国际结算和国际贸易始终存在着相互依存、相互促进、不可分割的统一关系。 国际结算是伴随着国际贸易的产生而出现的，并伴随着国际贸易的发展而变化的，它们是一对孪生儿。国际结算具有很强的银行特点，一笔国际结算业务也就是有关资金在银行的国际代理行中不同账户之间划拨，从而达到债券债务的清偿。我国银行的国际结算业务包括： 外汇兑换业务、买入外币票据业务、外汇票据托收业务、汇入汇款业务、汇出汇款业务、代售旅行支票业务、甲种存款业务等。同时，国际结算也具有很强的外贸特点，每一笔国际结算业务都是与一笔由对外贸易和交往所产生的国际间的债权债务相关联的，从而也与发生对外贸易和交往的单位如公司等相关联。因此，国际结算不仅是一项重要的银行业务，也是一切从事进出口贸易的公司和有关涉外业务的企业中相关人员必须通晓的知识。 将国际结算的金融性和外贸性相结合，从银行和交易合同方多个角度去考察，才能对国际结算进行全方、全过程的了解和掌握。
国际结算之托收
业务操作参考资料 1、托收的概念：是指由债权人（一般为出口商）开出汇票，委托当地银行通过其在国外的分行或代理行向债务人（一般为进口商）收取款项的结算方式。 2、托收的分类：托收方式的种类有光票托收与跟单托收两类。 光票托收：是指不附商业单据的金融单据托收。 跟单托收：是指对下列单据的托收 a. 附有商业单据的金融单据 b. 不附有金融单据的商业单据 3、托收的当事人及其责任 （1）出票人（principal）：又称“本人”是委托银行取得国外付款人的付款或承兑后向其交单的人，通常就是出口方，出票人及托运人。 （2）托收行（remitting bank） 它是委托人的代理人，为委托人转托国外分行或代理行办理托收的银行，通常为出口地银行。（3）代收行（collecting bank） 它是托收行的代理人，接受代收行的指示，在取得国外付款人的付款或承兑后向其交单，并最终得到付款的银行，通常为进口地银行。 （4）付款人（drawee） 它是按照托收指示作成提示的被提示人，通常为进口商。 （5）提示行（presenting bank） 它是向汇票付款人做成提示的代收行。如果托收行不指定一家特定提示行，多数情况下提示行就是代收行，但也有时提示行与代收行是分离的两家银行。 （6）需要是的代理人（representative in case of need） 这是委托人指定的付款地的代理人，其作用是在付款人拒绝付款、拒收货物时，代表委托人接受
单据并处理货物。 托收当事人之间的关系如下，点击观看托收结算方式一般流程： 4、托收特点： （1）属于逆汇范畴 （2）代表商业信用 （3）主要用于国际贸易结算业务 5、跟单托收的交单条件 跟单托收依据交单条件分为承兑交单、即期交单和远期付款交单3种。（点击黑体弹出）（1）跟单即期付款交单(DOCUMENT AGAINST PAYMENT AT SIGHT)：俗称D/P AT SIGHT，指开出的汇票是即期汇票，进口商见票，只有付完货款，才能拿到商业单据。 （2）远期付款交单(DOCUMENTS AGAINST PAYMENT OF USANCE BILL)：出口商开出远期汇票，进口商向银行承兑于汇票到期日付款交单的付款交单方式。
国际结算实训报告
国际结算实训报告 院系经济学院专业国际经济与贸易 班级12级学号 学生姓名指导教师 实训记录 1、实训内容 这次国际结算，我们学了三大票据的填写和使用。三大结算方式（汇付·托收·信用证）的有关凭证填写和使用。各种主要单据的填写和使用。在实训中，我一共做四笔业务。通过实习我不仅巩固了几学期来所学的知识，而且通过单据的填写，实际的结算流程演示，使更近一层次地加深了对国际贸易交易的整个过程的理解，增强了我对这个专业的实践性。
2、实训成绩 实训心得 国际结算作为一门科学，是以国际贸易学和国际金融学的理论、原则为指导，着重研究国际间债权债务的清偿形式和方法，以及有关信用证、资金融通理论和方法一般规律的学科。而且国际结算业务是现代商业银行的新增主营业务之一，从国际结算到外汇市场、离岸金融市场等，商业银行始终是最重要的参与者，所以未来国际结算业务将会是银行的主要利润来源。因此，国际结算既是一门实务性很强的学科，又是一门理论较深的学问。将理论和实践相结合，运用理论知识指导国际结算的实务操作和处理所遇到的国际结算纠纷，是学习本学科的基本目的。学生通过对本系统的实际操作可以完全掌握国际结算业务的全业务流程，熟悉国际银行的具体业务，使学生从枯燥的理论学习中解脱出来，通过动手操作和实践，加深学生对理论知识的理解，从而提高学生的综合素质和实际工作能力，使其毕业后能更快地适应工作需要。 从本次实训中，我获益良多。我熟练掌握了结算业务相关环节的主要流程及操作技巧。完成实训手册中的几个实训，包括：汇票业务实训、国际结算单据实训、汇款业务实训、托收业务实训、信用证业务实训等。 1在实验过程中，对合同的阅读与理解很重要，因为信用证的申请完全是依据合同制作的，在填写申请书时，有几点需要特别注
国际结算实验二答案
一、汇款申请书 2003年3月8日，CHINA NAT. METALS & MINERALS I/E CORP.向中国农业银行广州市分行提交下面这张汇款申请书，汇出行按所给问题审核汇款申请书。 汇出汇款申请书(代支款凭证) APPLICATION FOR OUTWARD REMITTANCE 致：中国农业银行广州分行 TO:THE AGRICULTURAL BANK OF CHINA 日期DATE: 2003年3月8日 兹委托贵行办理下列汇款。I/We hereby request you to effect the following remittance
国外银行的一切费用由我方/收款人负担（如无说明由收款人负担）。汇款全 过程均以电传形式通知。 All foreign bank s charges are to be borne by us/payee(if not specified, all charges are to be borne by payee). All parties in the channel are advised by telex. 请付敝账(Debit my/our account)，账号(a/c No.)
兹附支票(Enclose my/our cheque)，号码为(No.) 付款行(Drawn on) 现金支付(I/We pay cash herewith)，联系电话(TEL) 83738789 申请人签章 张青 Applicant's Stamp & Signature 经办：会计：复核：记账：
二、电汇中的汇款电文 （一）汇出行与汇入行根据电汇中所给汇出汇款和汇入汇款电文，将汇款业务指示内容填列出来。 1.电文一：汇出汇款
国际结算实验报告
国际结算实验报告 姓名： 学号： 专业班级： 授课教师： 1.实验目的 国际结算业务是现代商业银行的新增主营业务之一，从国际结算到外汇市场、离岸金融市场等，商业银行始终是最重要的参与者，所以未来国际结算业务将会是银行的主要利润来源。国际结算模拟教学软件从高校国际结算教学的实际需求出发，主要从汇付、托收、信用证三种不同类型的结算方式，逼真地模拟了出口商、进口商、汇入行、汇出行等角色的办事流程。在各种结算方式的操作过程中，系统提供了直观的流程图和具体流程，可以方便地掌握国际结算的流程和操作。 通过对本系统的实际操作我们可以完全掌握国际结算业务的全部业务流程，熟悉国际银行的具体业务，使我们从枯燥的理论学习中解脱出来，通过动手操作和实践，加深我们对理论知识的理解，从而提高我们的综合素质和实际工作能力，毕业后能更快地适应工作需要。通过实习熟悉国际结算的具体操作，增强感性认识和社会适应能力，进一步巩固、深化已学过的理论知识，提高综合运用所学知识发现问题、解决问题的能力。 2实验内容： 本次实习主要采用学生各自上机操作和指导老师随堂帮助解答相结合的实习模式，在体验国际结算的乐趣与风险的同时学到了很多宝贵的东西，是一次新颖有趣还深刻的学习过程。在实习中，我一共做四笔业务，结算方式从信用证、托收到汇付。通过实习我不仅巩固了几学期来所学的知识，而且通过单据的填写，
实际的结算流程演示，使更近一层次地加深了对国际贸易交易的整个过程的理解，增强了我对这个专业的实践性。 (1)汇付：至少完成一笔电汇业务和票汇业务。 (2)托收：至少一笔光票托收业务。 (3)信用证：完成一笔出口信用证。 2.1汇付业务练习 汇付指付款人通过银行将款项汇交收款人。在国际贸易中如采用汇付，通常是由买方按合同规定的条件和时间（如预付货款或货到付款或凭单付款）通过银行将货款汇交卖方。汇付有四个当事人，即汇款人、汇出行、汇入行和收款人。 汇付根据汇出行向汇入行发出汇款委托的方式分为三种形式，我选择电汇。死安徽是指汇出行接受汇款人委托后，以电传方式将付款委托通知收款人当地的汇入行，委托它将一定金额的款项解付给指定的收款人。电汇因其交款迅速，在三种汇付方式中使用最广。但因银行利用在途资金的时间短，所以电汇的费用比下述信汇的费用高。电汇操作流程如下： （1）登陆后，进入实验中心，选择汇出汇款业务，而中间显示对应的案例信息，点击查看，阅读案例信息。 （2）根据案例步骤提示，先是汇出汇款申请书，则登陆贸易商端，选择汇出汇款实验类型，点击进入实验，则进入贸易商业务流程主页面，点击汇款申请书，点击新建申请书，则进入汇出汇款申请书业务操作界面。首先选择案例编号，再填入业务要素，如电汇编号，日期，受益人及地址，汇入行及地址，付款人等必填信息。 （3）再登陆银行端，选择汇出汇款实验类型，进入实验，则进入银行业务流程主页面，选择汇出汇款，点击电汇，进入电汇业业务操作界面，根据案例编号，选择要操作的信息，依次进行对电汇进行审核，登记，最后进行头寸偿付，销账结卷。 2.2托收业务练习 托收，是出口人在货物装运后，开具以进口方为付款人的汇款人的汇票（随附或不随付货运单据），委托出口地银行通过它在进口地的分行或代理行代进口人收取货款一种结算方式。属于商业信用，采用的是逆汇法。托收方式的当事人有委托人、托收行、代收行和付款人。委托人（principal），即开出汇票委托银
国际结算实验四答案—信用证1
国际结算上机实验素材四——信用证 一、开证申请书 2003年5月10日，CHINA IMP. & EXP. CORP. GUANGDONG向中国银行广东省分行提交下面这张开证申请书申请开证，开证行按所给问题审核开证申请书。 (1)申请人公司CHINA IMP. & EXP. CORP. GUANGDONG (2)受益人公司PHILIPS HONG KONG LIMITED (3)通知行是否已由申请人指定没有 (4)信用证到期地点和时间有效期：July 30, 2003 有效地点：受益人所在地，即香港 (5)受益人开立汇票的要求汇票付款人为开证行的代理行或进口商；期限 为即期；汇票金额为100%发票金额。(6)单据种类、份数、要求见表格下方的说明 (7)货物装运港、目的港、最迟装船期装运港：AMSTERDAM； 目的港：GUANGZHOU； 最迟装船期：July 15,2003 (8)能否分运,能否转运允许；允许 (9)银行费用由哪方支付受益人 (10)交单期运输单据签发日后15天内，并不得晚于信用 证的有效期。 (11)开证行处理信用证业务的依据是什 么 UCP600 (12)开证行除审查申请书外，还应处理哪些事宜还包括：１）审查申请人资信能力；２）向进口商售汇；３）向进口商授信 (13)开证行审单行为在什么情况下可免责开证行对任何关于单据的形式、完整性、准确性、真实性、虚假性或法律效力等不负责任。 (6)单据种类、分数、要求： ①商业发票一式4份；标明信用证号码和合同号码。 ②全套洁净航空提单；以开证行为收货人；注明“运费待收”，及列明信用证号码并通知开证申请人。 ③装箱单或重量单一式四份。 ④由制造商出具之品质证书一式四份。 ⑤由原产地国商会出具之原产地证一式三份。
国际结算上机实验报告
XXX大学经济学院 实验报告
实验步骤及体会： 试验步骤： 试验项目一：汇付流程 在汇付这种结算方式中，我选择了电汇。电汇是指汇出行以加押电讯文件的方式将P.O.发送给汇入行，授权其借记我帐，或声明以借记他帐，或告知其头寸已通过某一银行拨付，或要其自行向某银行所偿等，并指示将此款交付给P.O.上指定的收款人。现在银行常用的电传或SWIFT文件等电讯方式，电报方式因费用高、易发生错漏等原因而逐渐被淘汰。电汇方式的优点是速度最快，且安全可靠。现在，由于SWIFT系统的普及，费用大大降低，安全系数更高，因此电汇是目前普遍使用的汇款方式。 电汇的业务流程是： ⑴汇款人电汇申请书并交款付费给汇出行 ⑵汇出行拍加押电报或电传给汇入行 ⑶汇入行给收款人电汇通知书 ⑷收款人接到通知后去银行兑付 ⑸汇入行进行解付，解付完毕发出借记通知书给汇出行 ⑹汇出行给汇款人电汇回执 试验项目二：托收流程 跟单托收又分为付款交单和承兑交单。即期付款交单指单据寄到进口方所在地代收行后，由代收行向进口商提示，进口商审单无误后立即付款赎单。 收付程序如下： ⑴出口商发货 ⑵出口商填写托收申请书，开立即期汇票，连同货运单据交托收行，委托其代收货款 ⑶托收行根据托收申请书缮制托收委托书，连同报单汇票交进口地银行委托代收 ⑷代收行按委托书的指示向向进口商提示跟单汇票 ⑸进口商付款 ⑹代收行交单 ⑺进口商提货 ⑻代收行办理转账手续，并通知托收行款已收妥 ⑼托收行向出口商交款 试验项目三：信用证流程 信用证支付方式是随着国际贸易的发展、银行参与国际贸易结算的过程中逐步形成的。在国际贸易中进出口双方当事人身居不同国家，彼此之间互不了解，难以完全信任。作为进口商，希望能在收到货物后才付款，而出口商却愿意收到货款后才发货，只就成为发展国际贸易的一大障碍。在国际市场竞争激烈、世界经济形势变化剧烈的情况下，这种矛盾就更加突出，仅仅依靠商业信用已不能解决这种矛盾。于是银行信
国际结算知识点归纳
国际结算 第三章国际结算中的票据 一．名词解释 1．票据：票据有广义和狭义之分。广义的票据是指商业上的权利凭证。狭义的票据则是指以支付金钱为目的的特种证券，是由出票人签名于票据上，无条件地约定由自己或由他人支付一定金额的、可以流通转让的证券。2．汇票：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的时间，向某人或其指定人或来人无条件地支付一定金额的书面命令。 3．付对价持票人：是指持票者本人或前手持票人因付出对价而取得票据。4．正当持票人：是指在汇票流通的合理时间内，在付给对价的情况下，成为一张表面合格、完整，无任何所有权缺陷的汇票的持票人。5．承兑人：指在票据的正面签署承诺到期支付票款的付款人。 6．背书人：指在票据的背面签署，意即将票据上的权利转让给后手的持票人。 7．承兑：指付款人在票据的正面签署，承诺到期履行支付票款之者的票据行为。 8．背书：是指转让意志的表示。由背书人在汇票背面签署。意即将票据上的权利转让给后手的票据行为。 9．记名式背书：即将票据背书给某一特定人或特定人的指示人的背书。10．空白背书：是指背书人只在票据背后签名，而不注明付给某一特定人或特定人的指示人的背书。 11．限制背书：是指禁止票据继续转让或仅表明票据授权的背书。12．贴现：指银行或贴现公司买进未到期票据，从票面金额中扣取贴现日至到期日的利息后，将余额付给持票人的一种业务。 13．提示：持票人将票据提交付款人要求承兑或付款的行为。 14．追索权：是指票据遭到拒付，持票人对前手(出票人、承兑人、背书人以及其它债务人)有请求偿还票据金额(原额，利息)及费用(作成 退票证书，拒绝证书和其它必要的费用)的权力。 15．跟单汇票：凡汇票后附随货运单据的称为跟单汇票。 16．光票：凡汇票不附带装运单据的，称为光票。 17．本票：本票是一人开给另一人的无条件书面承诺，保证见票在特定的，或肯定的某一日期，将一定金额的货币，付给某一特定人，或 其指示人，或来人。 18．支票：支票是银行存款户，对银行签发的，授权银行对某人或其指示人，或来人，即期支付一定金额的无条件书面支付命令。 二．是非题 1．票据转让人必须向债务人发出通知。× 2．如果票据受让人是以善意并付对价获得票据，其权利不受前手权利缺陷的影响。√ 3．汇票是出票人的支付承诺。× 4．汇票上金额须用文字大写和数字小写分别表明。如果大小写金额不符，则以小写为准。×
国际结算实训报告范文
国际结算实训报告 系部：经管系 班级: 姓名： 学号： 指导老师： 成绩： 1引言
随着经济全球化趋势的不可逆转，中国经济日益全面、深入、紧密、加速地融入到世界经济体系之中。商品、劳务、资本等的双向流动，规模越来越大，频率越来越快。而如何在日益扩大的国际间的经济交流中规避损失，实现双赢，进而最终胜出，成为广大经贸从业人士的重要责任和使命。 国家需要高素质的国际经贸人才，市场呼唤高水平的国际经贸人才。而所谓台上十分钟，台下十年功；实践出真知。我们在学习的过程中，除了积累必要的理论知识外，实务的训练也尤为重要。更何况，中国加入WTO后，对外经贸活动获得了空前的快速发展。国际结算是为国际经贸活动提供服务的重要领域。它既是一门具有较强实务性、操作性的课程，同时有是与国际惯例紧密联系、不断发展变化，具有很强的国际性的专业课程。 在这种严肃的氛围下，实务操作就是专业教育的一个重要实践性教育环节，也给我们提供了一个走入社会、认识社会、认识自己、评估自己的机会，通过实习熟悉国际结算的具体操作，增强感性认识和社会适应能力，进一步巩固、深化已学过的理论知识，提高综合运用所学知识发现问题、解决问题的能力。 国际结算模拟教学软件从高校国际结算教学的实际需求出发，学生在操作过程中，可以更加熟悉国际结算的相关操作。软件评分功能的使用既让学生得到了自我锻炼的目的，初步理解所学课程在现实中的应用，同时也减轻了教师的工作负担。 2实习目的 主要从汇付、托收、信用证……多种不同类型的结算方式，逼真地模拟了出口商、进口商、汇入行、汇出行等角色的办事流程。在各种结算方式的操作过程中，系统提供了直观的流程图和具体流程，让学生可以方便地掌握国际结算的流程和操作。通过系统自动评分，可以更加方便直观地了解自己的薄弱环节，针对练习，取得提高。 在实训过程中，我们通过对本系统的实际操作可以完全掌握国际结算业务的全部业务流程，熟悉国际银行的具体业务，将我们从枯燥的理论学习中解脱出来，通过动手操作和实践，加深对理论知识的理解，较好地运用到实践中去，从而提高的综合素质和实际工作能力，使我们有信心毕业后能更快地适应工作需要。 3实习安排 实习时间： 2014 年 4 月 21 日—— 2014 年 6 月 11 日 实习地点：实训楼207 机房
国际结算实验教程四——信用证答案
实验素材四——信用证 一、开证申请书 2003年5月10日，CHINA IMP. & EXP. CORP. GUANGDONG向中国银行广东省分行提交下面这张开证申请书申请开证，开证行按所给问题审核开证申请书。 (1)申请人公司CHINA IMP. & EXP. CORP. GUANGDONG (2)受益人公司PHILIPS HONG KONG LIMITED (3)通知行是否已由申请人指定没有 (4)信用证到期地点和时间有效期：July 30, 2003 有效地点：受益人所在地，即香港 (5)受益人开立汇票的要求汇票付款人为开证行的代理行或进口商；期限 为即期；汇票金额为100%发票金额。(6)单据种类、份数、要求见表格下方的说明 (7)货物装运港、目的港、最迟装船期装运港：AMSTERDAM； 目的港：GUANGZHOU； 最迟装船期：July 15,2003 (8)能否分运,能否转运允许；允许 (9)银行费用由哪方支付受益人 (10)交单期运输单据签发日后15天内，并不得晚于信用 证的有效期。 (11)开证行处理信用证业务的依据是什 么 UCP600 (12)开证行除审查申请书外，还应处理哪些事宜还包括：１）审查申请人资信能力；２）向进口商售汇；３）向进口商授信 (13)开证行审单行为在什么情况下可免责开证行对任何关于单据的形式、完整性、准确性、真实性、虚假性或法律效力等不负责任。 (6)单据种类、分数、要求： ①商业发票一式4份；标明信用证号码和合同号码。 ②全套洁净航空提单；以开证行为收货人；注明“运费待收”，及列明信用证号码并通知开证申请人。 ③装箱单或重量单一式四份。 ④由制造商出具之品质证书一式四份。 ⑤由原产地国商会出具之原产地证一式三份。