国际结算考点中英文版
国际结算
小题类
1FOB 船上交货 买方支付保险费和支付运费 常用贸易术语：○
2CIP 卖方支付保险费和运费 ○
3FCA 买方支付保险费和运费 ○
4CFR 卖方支付运费，买方支付保险费 ○
5CIF 卖方支付运费和保险费 ○
6CPT 卖方负责支付运费、买方支付保险费 ○
国际结算的分类：
贸易结算
非贸易结算
票据法：1882英国《票据法》
1930年《日内瓦统一法》我国国际贸易参考对象 1931年《日内瓦统一支票法公约》
1992年我国《票据法》
日期：
汇票被退票拒绝证要在一日内完成
汇票提示期一年
银行收到信用证项下的单据要在5天内审核
出口商要在拿到提单21天内交单
区别
议付行与付款行最大的区别是有无追索权(right of recourse) 议付是购买行为(purchase)
电开信用证是查密押（test key）
信开查的是签名（signature ）
单据
汇票
（bill of exchange
）、本票(promissory)、支票(cheque) (bill of lading)、保险单(insurance policy)、发票（invoice ）
基本单据:提货单(bill of lading)、保险单(insurance policy)、发票（invoice ）
托收
注意点
信用证货币必须与合同（contract ）货币一致
单单一致，单证相符英文表达：
The documents of the credit must comply with the terms and conditions of the letter of credit on the one hand and they must consistent with each other on the other hand
保理
1核准2让渡3融资主要内容：○（approval ） ○（assignment ） ○（finance ）
4再让渡（reassignment ）○5出具贷记通知（issuing credit notice） ○
概念
应收账款（accounts receivable） 资金融通(financing export trade) 销售账户管理(ledgering receivables) 应收账款回收(collecting
proceeds) (protecting against bad debts)
(Open account or D/A terms)
计算题：保理的计算
贴现金额=天数*票面价值*票面利率
保理融资=票面价值*80%或85%-贴现金额
实务题
1. 汇票
七大要素：无条件支付命令、出票地点和日期、付款期限、确定的金额、付款人名称和地点、收款人名称、出票人名称和签字
2、背书和承兑
背书：（endorsement ）is the signing o the back of a draft, transferring the ownership and delivering to the endorsee
包括：特殊背书（special endorsement） 空白背书(blank endorsement) 限制背书(restrictive endorsement)
承兑（acceptance ）is an action by which the payer promises to effect payment at the maturity date of the draft
包括：一般性承兑（general acceptance）、
限制承兑(qualified acceptance)：有条件的承兑(conditional acceptance)
部分承兑(partial acceptance )
限地承兑(local acceptance)
修改到期日承兑(qualified acceptance as to time)
3、汇款头寸的调拨
1汇出行打钱到汇入行 ○
Remitting payment order:incover,we have credited your account with us bank credit advice:you A/C credited
2汇入行扣除汇出行账户资金 ○
Remitting
Bank
4、托收指令 Eg:Incover,please credit our A/CNO.___________with
__________(accounting bank) ABA AIA.in favor
of_________(exporter)
5、信用证：非单据化条款
Eg:The shipping company’s certificate certifying that the ship’s age is not more than ten years
软条款（书p105）
6、流程图
D/P托收
信用证
保理：
1. The supplier and the export factor sign a factoring contract, entrusting the export factor to investigate the supplier’s creditworthiness and to approve a credit line.
出口商与出口保理商申请一个保理合同，委托出口保理商调查出口商的信誉和提供一个信用额度 2. The export factor notifies import factor of the factoring contract and entrusts it to investigate the debtor’s creditworthiness. 出口保理商通知进口保理商这个保理合同并调查进口商的信誉
3. The import factor investigates the debtor’s credit.
进口保理商调查进口商的信用 4. The import factor notifies the export factor of the information on the creditworthiness of the debtor and the approved credit line. 进口保理商通知出口保理商进口商的信誉信息并提供信用额度
5. The export factor notifies the supplier of the result of the
investigation and the approved credit line.
出口保理商通知出口商调查结果和提供信用额度 6. The supplier signs the sales contract with the debtor, and the invoice value should be limited within the credit line approved by the factor, and then the supplier ships the goods to the debtor. 出口商和进口商签订一个贸易合同，在保理业务项下 7. The supplier submits the invoice copy to the export factor for finance.
出口商提供发票复印件给出口保理商来融资 8. The export factor advances about 85% of the invoice value to the supplier.
出口保理商预付发票价值85%给出口商 9. The export factor transfers the invoice copy to the import factor. 出口保理商转交发票复印件给进口保理商 10. The import factor duns the debtor to effect payment periodically. 进口保理商要求进口商按期支付款项 11. The debtor effects due payment to the import factor.
进口商支付款项给进口保理商 12. The import factor remits the proceeds deducting the relative charges to the export factor.
进口保理商扣除相关费用后转交给出口保理商 13. The export factor pays the supplier for the rest 15% of the
invoice value after deducting the relative charges.
出口保理商扣除相关费用后支付剩下的15%给出口商 案例分析：
1、保理
某出口商A 出口一批货物给进口商B ，它授权当地一家出口保理商C 开展出口保理
2、备用信用证（看书）