《国际结算期末复习》PPT课件.ppt

国际结算期末复习重点,2011.06.14,总原则： 以教材为基础，以教学大纲为主线，全面复习、考核。 考试形式：半开卷,题型,选择题（1分*8=8分） 判断题（要说明理由2分*15=30分） 简析题（5分*4=20分） 业务流程图（10分） 操作题共（32分）,选择题每小题1分，占比8%,举例,在国际结算中 a 是国内结算所没有的一个特殊现象。 a. 对各种国际惯例的依赖 b. 对票据的依赖 c. 结算方式的多样化 d. 对法律的依赖,判断题每小题2分，占比30%,举例,国际结算方式有汇款方式、托收方式和信用证方式等。在一笔国际交易中，可以将这些结算方式结合起来使用。 判断： 理由：将结合使用不同的结算方式有时是出于保护买卖双方利益的需要，也不违反任何国际惯例。,以上两部分题型的复习基础： 国际结算学习指导与练习习题一习题七。,简析题每小题5分，占比20%,简析题复习重点,1、A将从B处偷来的票据转让给了C，C因不知情且对票据支付了对价，B能否以A是以偷窃方式获得此票据为理由，要求C归还票据？为什么？,关键点：票据的转让受票据法规范，善意的、支付了对价的后手，其权利可优于前手。,2、某进口商与出口商商议开立延期付款信用证，出口商同意开立远期信用证，但是，提出要求开立承兑信用证。请问：对于出口商而言延期付款信用证与承兑信用证有什么不同？,承兑信用证下，指定银行审单后在受益人的汇票上作出承兑，待汇票到期日银行付款。这种情况下，受益人若需及时周转资金，可以通过贴现银行承兑汇票实现，不会受到耽搁。而延期付款信用证下，不要求受益人交汇票；指定银行审单后收进单据，待信用证付款日期到时付款。在这种情况下，若受益人急需周转资金，却无票据可贴现，就会受到影响。,3、在信用证方式下，除非信用证内另有规定外，哪些提单是银行不接受的？,关键点：不清洁提单、运输行以自己的名义签发的提单、租船契约提单、帆船提单、过期提单以及任何违反UCP500规定的提单。,5、 香港进口商按合同规定向上海出口商凭单付款，通过香港渣打银行电汇。中国银行上海分行在香港渣打银行有账户，香港渣打银行在给中国银行上海分行的偿付指示中可以怎样写? 若账户关系相反，偿付指示中又应怎样写? 而假如两家银行之间并没有账户关系，却在香港汇丰银行都设有账户，香港渣打银行在给中国银行上海分行的偿付指示中可以怎样写?,6、常见的软条款主要限制信用证的哪些方面条款？,关键点：限制信用证生效、限制出口人装运、限制出口人单据、限制出口人交单、开证行非单据性有条件付款责任。,7、某汇票如果漏写了出票日期是否在提示前持票人必须补记？出票日期有什么重要意义？,关键点：根据我国票据法规定，出票日期是必备项目。,8、议付行在2000年3月15日上午10：00时根据单证相符的原则议付了某个可撤销信用证项下合格的单据，3月15日上午10:30时接到开证行撤销信用证的通知。问：议付行应该怎样处理？,关键点：即使是不可撤销信用证，在议付行根据单证相符的原则议付了受益人的单据后，开证行必须偿付，不可再撤销该信用证。,9、信用证的申请人告诉银行经商检证实受益人所交货物完全不符合贸易合同规定，货物已被拒收，他不欠受益人债务，相反，他还要向受益人索赔。因此银行可以不必理会受益人交来的单据。申请人的主张是否有理？开证行该如何处理？,关键点：信用证虽然以贸易合同为基础性文件开立，但是，一经开立就是独立于贸易合同的。,10、商人A借给商人B一笔周转金，三个月后B商用一张见票即付的汇票偿还对A商的欠款。A商将此汇票转让给了S商作为买入其一笔紧俏货的付款。S商在法定的时间内向付款人提示付款，却发现付款人已破产，汇票被拒付。依据各国票据法的通常规定S商可以向谁追索？为什么？,关键点：善意和正当持单人遭拒付有权依法向前手及出票人追索票款及费用,11、辽宁某贸易公司与美国金华企业签订了销往香港的5万立方米花岗岩合同，总金额高达1，950万美元。买方通过香港某银行开出了上述合同下的第一笔信用证，金额为195万美元。信用规定：“货物只能待收到申请人指定船名的装运通知后装运，而该装运通知将由开证行随后经信用证修改书方式发出”。该贸易公司收到来证后，即将质保金260万元人民币付给了买方指定代表，装船前，买方代表来产地验货，以货物质量不合格为由，拒绝签发“装运通知”，致使货物滞留产地，中方公司根本无法发货收汇，损失十分惨重。,问题：是什么造成了该业务下中方公司的损失？请分析信用证软条款的实质。,关键点：“货物只能待收到申请人指定船名的装运通知后装运，而该装运通知将由开证行随后经信用证修改书方式发出”是软条款，已将银行信用改换为进口商信用。,12、一份要求开立远期汇票的议付信用证，指定议付行在审核了单据无误后，寄往国外承兑行承兑汇票，承兑行在承兑完汇票后又按议付行的要求将汇票进行了贴现，然后将净款汇交给指定议付行，议付行将净款交付给受益人。问：在这个过程中议付行是否议付了受益人的单据？理由？,关键点：议付与否是以议付行是否支付了对价位衡量标准的。,13、议付行若发现受益人交来的单据与信用证不符，有哪些处理方法？,关键点：退回修改、凭保议付、电提、表提。,15、一张在付款时间上写明“at sight”的汇票，法律如何规定其最迟的提示期间的？而一张付款时间写明“at 30days after sight”或“at 30days after date”或“on 1 April, 2004” 的汇票法律如何规定其最迟的提示付款的期间的？,关键点：即期汇票出票后一个月内必须提示付款、远期信用证到期日期算10日内必须完成提示付款。,流程图本题10分，占比10%,业务流程图包括：,（一）托收流程图，要求四种交单条件下的业务流程： D/P即期； D/P远期； D/A； D/P./R,（二）信用证业务流程图,操作题32分，占比32%,操作题包括：,（一）单纯票据操作 出票 承兑 背书 保证 参加承兑,出票例题,Drawer: Shanghai Exporting Co., No.12, Nanjing Rd.(East), Shanghai Drawee: Hongkong Importing Co., 65 Nathan Rd., Kowlon, Hongkong Payee: Bank of China, Shanghai Sum: USD 3,000.00 Tenor: at 30 days after sight Date: March 10, 2000,Exchange for USD 3,000.00 Shanghai,March 10,2000 At 30 days after sight this Exchange pay to Bank of China, Shanghai the sum of US Dollars Three Thousand Only To Hongkong Importing Co., For Shanghai 65 Nathan Rd.,Kowlon, Exporting Co., Hongkong No.12, Nanjing Rd.(East), Shanghai (signature),承兑示范,ACCEPTED payable at City Bank, HongKong to mature on May 10th, 2002 for HongKong Clothes Co., Ltd on March 18th, 2002 (signature),注意：付款人做承兑。,背书示范,pay to the order of Construction Bank of China ,Shanghai for Shanghai Textile Exp. & Imp. Co., Ltd on March10th, 2002 (signature),注意：这是完全背书。,托收背书示范：,For collection pay to CITI BANK, HONG KONG for Construction Bank of China ,Shanghai on March11th, 2002 (signature),保证示范,Guaranteed for a/c of Shanghai Textile Exp. & Imp. Co., Ltd Guarantor: Construction Bank of China ,Shanghai on March10th, 2002 (signature),参加承兑示范,Acceptance for honor of ABC for CITI BANK, PARIS March10th, 2002 (signature),（二）托收业务下汇票的开立和托收背书；,托收下开立汇票要领：,出票人：出口商 收款人：出口商（或其他指定的人） 付款人：进口商 出票条款：Drawn against shipment offromtofor collection 在付款时间前面标注出交单条件,示范,Exchange for HKD 1,000,000.00 Shanghai, -2002 D/P At 90 days after sight this exchange pay to the order of Ourselves the sum of HK Dollars One Million Only Drawn against shipment of L-120 refrigerator at HKD 500 per set from Shanghai to HongKong To Hongkong Phoenix For Shanghai Great Wall Trading Co. Electrical Co. Ltd (signature),（三）信用证下汇票的出票、议付背书；,信用证下开立汇票要领：,出票人：出口商 收款人：出口商（或其他指定的人） 付款人：开证行/指定银行 出票条款：Drawn under (开证行名称、信用证编号、开证日期),示范,No.1234 Exchange for 100,000 Tampa, Florida -，200- At sight this first Exchange (the second Exchange unpaid) pay to the order of The American Exporter Co. Inc. The sum of US Dollars one hundred thousand only Drawn under The French Issuing Bank, Paris, L/C No.12345 Date January 1,2000 To The French Issuing Bank For The American 38 rue Francois ler Exporter Co. Inc. 75008 Paris, France 17 Main Street Tampa, Florida (signature),（四）指出信用证的各当事人、各日期以及信用证的种类；,（五）审证与改证；,根据贸易合同条款审查国外来证，指出信用证中存在的问题，并说明如何修改。,审证与改证的要求：,Purchase Contract 销售确认书 Purchase Contract Number: 954361 合同编号 Date: June 15,2006 日期 Buyer: The Eastern Trading Company, Ssaka, Japan 买方 Seller: Shanghai Donghai Garments Imp. & Exp. Corporation, 卖方 Shanghai , China Description of Goods: Pure Cotton Mens Shirts， Art. No. 9-71323， 品名及规格 Size Assortment: S/3 M/6 and L/3 per doz. Quantity: 5000 doz. 3% more or less at sellers option 数量 Kind of Package: Each piece in a polybag, half a dozen to a paper 包装 box, 10 dozens to a carton Unite Price: US $ 120.00 per doz. CIFC5% Kobe/Osaka 价格 Delivery of Goods: During Aug./Sept., 2006 in two equal shipments 交货 Insutance: To be covered by the sellar for 110% of invoice value 保险 againg All Risks as per China Insurance Clause dated Jan. 1st,1981 Payment: By irrevocable letter of credit payable at sight, to reach 支付 the seller not later than July 20,2006 and remain valid for negotiation in China until the 15th days after the date of Shipment.,Letter of Credit 信用证 Bank of issuing : Advising Bank: Fuji Bank Ltd., Osaka, Japan Bank of China, Shanghai Beneficiary: Shanghai Donghai Garments Imp. & Exp. Corp. Shanghai China Amount: not exceeding US$ 600,000.00 Dear Sirs: At the request of The Eastern Trading Company, Ssaka, Japan we hereby issue in your favour this irrevocable documentary Credit No.219307 which is available by acceptance of your daft at 30 days after sight for full invoice value drawn on Fuji Bank Ltd., New York, N.Y.U.S.A. bearing this clause: “Drwn under documentary Credit No 219307 of FuJi Bank Ltd.” Accompanied by the following documents: (1) Signed Commerical invoice in four copies. (2) Full set clean on board Bills of Lading made out to order and blank endorsed marked “freight prepaid” and notify applicant. (3) Insurance Policy for full invoice value plus 110% covering all Risks as per ICC dated 1.1,1981 (4) Certificate of Origin issued by CCIB (5) Inspection Certificate issued by applicant. Covering: 5000 doz. Pure Cotton Mens Shirts，Art. No. 9-71323，Size Assortment: S/2, M/6, L/4 per dozen，at US $ 120.00 per doz. CIF Kobe/Osaka, packed in cartons of 12 doz. Each. Shipment from Chinese Port to Kobe/Yokohama at buyers option not later than Sept. 30, 2006 Transhipment is prohibited. Partial Shipment is allwed. This credit in valid in Osaka, Japan. Special conditions: Documents must be presented within 15 days after date of issurance of the Bills of lading but in any event within this credit validity. We hereby undertake to honour all drafts drawn in accordance with the terms of this credit. For FuJi Bank Ltd. （signature）,销售确认书上 US $ 120.00 per doz. CIFC5% Kobe/Osaka 5000 doz. 3% more or less 信用证上 Amount: not exceeding US$ 600,000.00,信用证金额当相应有3%的上下容差,US$ 600,000.00 ，more or less 3%,销售确认书上 By irrevocable letter of credit payable at sight 信用证上 irrevocable documentary Credit by acceptance of your daft at 30 days after sight 信用证应当是即期的而非承兑信用证 payment at sight,销售确认书上 valid for negotiation in China 信用证上 无可议付的规定 应当允许在出口国银行议付 available by negotiation in China,销售确认书上 for 110% of invoice value againg All Risks as per China Insurance Clause dated Jan. 1st,1981 信用证上 full invoice value plus 110% covering all Risks as per ICC dated 1.1,1981 保险金额和保险条款出错 110% of invoice value；CIC,信用证上 Inspection Certificate issued by applicant. 检验证书应当是由中国商检局签发的 而非由开证申请人签发 Inspection Certificate issued by CCIB,销售确认书上 5000 doz. 3% more or less at sellers option 信用证上 5000 doz. 数量短溢装条款漏了 5000 doz. 3% more or less at sellers option,Description of Goods: 品名及规格 Size Assortment: S/3 M/6 and L/3 per doz. 信用证上 Size Assortment: S/2, M/6, L/4 per dozen,销售确认书上,货物种类规定出错,S/3 M/6 and L/3 per doz.,销售确认书上 US $ 120.00 per doz. CIFC5% Kobe/Osaka 信用证上 US $ 120.00 per doz. CIF Kobe/Osaka 应当是含佣价而不是净价 US $ 120.00 per doz. CIFC5% Kobe/Osaka,销售确认书上 Each piece in a polybag, half a dozen to a paper box, 10 dozens to a carton 信用证上 packed in cartons of 12 doz. Each. 包装条款出错 Each piece in a polybag, half a dozen to a paper box, 10 dozens to a carton,销售确认书上 CIFC5% Kobe/Osaka 信用证上 Shipment from Chinese Port to Kobe/Yokohama at buyers option 关于运输目的港的选择港规定出错 Kobe/Osaka,销售确认书上 valid for negotiation in China 信用证上 This credit in valid in Osaka, Japan. 信用证应当在中国到期 This credit in valid in China.,销售确认书上 valid for negotiation in China until the 15th days after the date of Shipment. 信用证上 Documents must be presented within 15 days after date of issurance of the Bills of lading but in any event within this credit validity. 在交单有效期上规定出错 within 15 days after date of Shipment,信用证上 We hereby undertake to honour all drafts drawn in accordance with the terms of this credit. 开证行确定的付款承诺表达不清楚 engage,（六）审单,审单的要求,根据不可撤销信用证样本 ，代表议付行审核受益人递交的单据 。,LETTER OF CREDIT（信用证） Name of Issuing Bank Place and date of issue The Mitsui Bank Ltd., Tokyo, 3 March, 1999. 15 Marunouche 3-Chome, Tokyo Japan To: China National Animal Byproducts This Credit is advised through Imp. And Exp. Corp. Tianjin Branch Bank of China, Tianjin 66 Yentai Street, Tianjin, China. Dear Sirs, By order and for account of Tokyo Keyboard Distributers, 12-14 Monmachi 3-Chome, Tokyo, Japan we hereby issue an Irrevocable Documentary Credit No. 901026 for USD5600.00 (say US dollars five thousand six hundred only ) to expire on 30 June, 1999 in China available with any bank in China by negotiation against beneficiarys draft(s) at sight drawn on us and the documents detailed herein：(1)Commercial Invoice in triplicate. (2)Full set 2/2 originals clean on board marine Bills of Lading made out to order and blank endorsed marked freight prepaid notifying Tokyo Keyboard Distributers, 12-14 Monmachi 3-Chome, Tokyo, Japan. (3) Paking List in triplicate (4)Certificate of Origin in China (5)Insurance Policy or Certificate covering All risks and war risks for 110% of the invoice value stipulating claim, if any, to be payable in currency of the draft. (6)Certificate of Weight in triplicate (7)Certificate of Analysis in triplicate Evidencing shipment of 1600PCS Footballs GBW32P, water proof USD3.5/PC C.I.F. Tokyo from Tianjin port to Yokyo not later than 16 June ,1999 Partial shipment allowed.Transhipment not allowed Documents to be presented within 15 days after the date of the transport documents but within the validity of the credit. We hereby engage with drawers