论文外文翻译费下载.doc

译文汇款结算方式常见的风险及防范措施：对出口商而言存在的风险：1.信用风险2.技术风险3.汇率风险；相关防范措施:1.交易前，进行资信调查要求进口商开出履约保函2.尽量分批出运货物，降低风险3.利用多种金融工具对冲汇率风险。对进口商而言存在的风险主要是在预付货款的情况下发生，表现在进口商可能遇到出口商不发货或迟发的风险；防范措施有：1.交易前进行资信调查2.预付部分货款，降低风险3.利用多种金融工具规避汇率风险。托收风险：1.在D/P即期票据提示时，买方以他手头资金短缺，要求改用其他延期付款的方式，或者以降价为借口，拒付单据。2.卖方将货物发运以后，买方明确向卖方提出：因为卖方以前发运的货物存在着所谓严重的质量问题使他蒙受了巨大的损失，现在他必须要看货物在市场上的销售情况而后确定以前的补偿和此批货款的支付问题，如果卖方不同意，他将拒收本批货物。3.在D/P远期或者D/A方式下，买方提走货物以后，在单据的付款期限到期后却迟迟不到银行支付货款，有人会认为，D/P远期要比D/P即期的风险大得多，其实不一定，因为二者的实质都属于商业信用，卖方能否收到货款，什么时候收到货款，关键不在托收行或代收行，而在于买方遵不遵守信誉。D/P远期与D/P即期二者的风险大小，毋庸讳言，远期当然要比即期大些，但大多少，要视具体情况而定，D/P即期是见票即付，而D/P远期是见票若干天后付款，关键是看若干所规定的时间长短了。为了收汇的安全，出口商可以采取一定的措施来防范风险：1.加强对进口商的资信调查2.选择好价格条款3.了解进口国的有关规定4.办理相关保险5.与其他方式结合使用等。信用证结算在国际贸易中的弊端：1.风险并没有完全排除。出口商仍有可能遭到进口商不开证或不按期开证的风险。当交易中存在较大风险时，信用证是支付交易成本最低的结算方式，但当违约风险较小时，使用信用证结算则会增加交易成本，为理性的交易者所不采用；2.在信用证业务中，只要交单相符，开证行就会付款。如果交单相符，而进口商付款赎单后发现实际收到的货物不符合合同要求，进口方就不能要求开证行退回货款或要求开证行向出口方追索。如交单相符，申请人不能由于受益人以前一笔出口货款的索赔尚未解决而要求开证行拒付，用这笔钱来抵偿索赔款。3.结算手续复杂、费用高，增加了贸易结算成本。每做一项服务，银行均可取得各种收益，加大了结算成本。根据当事人的不同，使用信用证结算方式可能遇到的风险也不同，常见的风险表现在：一、对申请人来说有1.伪造单据2.提供虚假清洁提单3.倒签和预借提单4.倒填兑付和议付日期5.短装和冒装货物；二、对银行来说有1.买卖双方恶意串通欺骗银行2.伪造单证骗取付款；三、对受益人来说有1.假冒信用证2.软条款信用证。同样对于风险的防范采取的措施也不同：一、对出口商有1.做好客户资信调查慎重选择交易对象2.尽可能拒绝接受预付订金、履约金的条件3.加强对假冒和软条款信用证的防范4.大宗货物可以采用分批出运方式5.尽量选择CIF或CIP价格成交；二、对进口商有1.认真审核单据防范单据欺诈2.尽量不开出可转让信用证3.对运输情况进行调查跟踪4.对大宗商品时，要出口商提供权威机构出具的商检证书5.尽量选择FOB价格成交；三、对银行有1.尽量不卷入商业诉讼，认真审核单据，不过问货物2.认真完成委托结算业务3.保持原则，处事严谨。 国际保理方式的特点：优点：1.只要出口商严格按照合同发货，保理商就承担全部的责任，且最高保险费只占货款的1%左右，赔偿期限也只有90天,2.进出口双方不仅受贸易合同的约束，保理商还对已核准信用额度内的坏账承担100%的责任,3.出口商对进口商提供了融资，而出口商再从保理商那里获得融资，且保理商对预付款无追索权,4.保理商作为当事人，积极的参与贸易过程，有效的控制收汇风险，有利于提高出口产品的竞争力。缺点：保理业务不是理想化的，它也存在着缺点，比如保理商只承担信用额度内的风险，超过部分不予承担；对货物数量、质量、交货期等违约行为引起的问题不予承担；出口商必须出售全部的应收账款等；进出口双方所在国对经济贸易制度的规定存在差异和对资格审查制度不同等，所以保理业务也不可能完全规避风险。选择国际保理结算方式时，要注意：一、选择资信好、海外分支机构多、账务管理严格的保理机构；二、出口商要严把质量关，因为只要商品与合同完全相符时，保理公司才承担付款责任；三、在进口商的信用额度内发货，超过额度的风险，保理商不予承担；四、掌握进口商的消息，常与保理商接触。国际贸易结算中，卖方把商业汇票连同代表货物所有权的提单一起交给银行委托其向国外的买方收款，业务中称为跟单托收。跟单托收是国际贸易结算的最常用的形式。在跟单托收中，接受委托的银行即托收行(卖方所在国的银a行)，再把收款的任务转托给代收人(买方所在国的银行)。托收行在选择代收行时一定会选择那些与自己有长期业务往来的伙伴银行或世界知名银行，目的是保证安全收汇。我们知道提单是由承运人向卖方开立的货物收据，同时也是运输契约和物权凭证。提单的运行规则是:谁交货，承运人给谁开提单;到目的地后，谁持有提单，承运人就给谁货物。也就是说,承运人是只认单不认人的。代收行向买方交单的方式有两种：付款交单或承兑交单。所谓付款交单,就是买方与代收行之间一手交钱,一手交单。所谓承兑交单是指买方必须在卖方开来的远期汇票上承兑，代收行才会交单。注意，承兑并不仅仅是一个签字盖章的行为，代收行会要求买方提供十足的付款保证，比如由其他银行提供付款担保函。正是提单的所有权凭证的性质及其运行规则，加上银行严格的付款交单和承兑交单的规程，才保证了国际贸易中卖方商业汇票的安全结汇，也使经买方承兑过的远期汇票为贴现银行所接受，从而让商业汇票在国际贸易结算中得以广泛使用。(二)凭信托收据借单提货时,银行会要求买方以银行名义把提单下的货物存仓国际贸易结算中卖方开立远期汇票,让买方收到货物后若干天(比如30天)后再付款。卖方的“赊销”是为了给买方提供一种资金融通的便利。这在国内外的交易中是常有的事。在此条件下若买方在承兑汇票时不能提供十足的付款担保,银行的交单行为实际上是一个借单行为。如何在借单的情况下保证安全收款，代收行通常会派人跟踪提货，并要求买方把货物以银行名义存入仓库，置于银行的监管之；待到买方筹到足够的钱或是为货物找到新的买主后,先付清银行，才可提走或转让货物。代收行的行为规则是：要么手中有钱，要么手中有货，力避钱货两空的风险。国际贸易中买卖双方远隔重洋，互不了解，促成交易的关键是银行的中介作用。(三)出口货物采取铁路和航空运输时,卖方常会以代收行作为收货人提单一般是在海洋运输或是多式联运(其中包含一程海运)的情况下的货物收据。铁路运输和航空运输，承运人开立的是运单,而不是提单。运单不是物权凭证，收货人凭其身份证明和铁路部门或航空运输公司开立的货物到达通知单提货。在此条件下，银行没有办法制约买方要求他付款交单或承兑交单；为保证安全收款，卖方通常会接受委托行的建议，以代收行为收货人。这样,货物运抵目的地后，承运人只会通知代收行提货。代收行以自己的名义提货存仓，买方要得到货物就必须先向代收行付款。中国的空运出口货物和销往俄罗斯的铁路运输货物通常采用这种方式进行结算。中国内地通过铁路运输的供港物资更是把以代收行作为收款人的结算方式发展到了极致。在供港物资运输中，大陆的卖方把货物交给中国对外运输总公司(简称“外运”)，“外运公司给卖方开立“承运货物收据”。接下来“外运”公司以其在香港的代理人“香港中旅社仓库”为收货人向铁路部门起运货物。随后大陆卖方开立以香港买方为受票人的商业汇票，把它和“承运货物收据”一起委托给中国银行向香港的买方收款。中国银行再转托给中国银行香港分行代理收款。香港的买方必须向代收行付款才能得到“承运货物收据”，并凭此单向“中旅社仓库”提货。由以上的分析不难看出，面对国内贸易多采取陆运方式的特点，发挥银行的中介作用,开立以买方所在地银行为收货人的运单，是一个非常可行的收款办法。在目前国内物流企业快速发展的条件，银行也不用为仓储与运输发愁；关键是企业如何养成以银行为中心的结算习惯。(四)承购应收账款业务建立在保理行对进口商信用的全面评估与监管基础上承购应收账款业务的操作规程是:卖方把货物装船后立即将商业汇票连同提单、保单、发票等有关单据卖断给保理商，可先取得大部分的货款;随后等待保理商向买方追讨全部货款。一旦发生进口商不付或逾期付款，保理商无权向卖方追索先前的垫款，且还要承担付清余款的责任。保理商这种无追索权的托收服务，将自身置于承受全部商业风险的境地。这当然是保理商惨烈竞争中的悲壮选择，但也是建立在保理商对进口商风险的精准把握基础上的。国际保理一般都有世界大银行来做，保理商要在世界各主要城市布点,以保证了解进口商的信用情况。 原文Remittance settlement common risks and preventive measures: For exporters in terms of the risks: 1.Credit risk 2.Technology risk 3.Exchange rate risk; Related to preventive measures: 1.Transactions,conduct credit investigation require the importers to open a performance bond 2.As far as possible shipment of goods in batches to reduce the risk of 3.The use of a variety of financial instruments to hedge exchange rate risk. In terms of the risks for importers, primarily in the case of advance payment occur, the performance of exporters, importers may face the risk of non-delivery or delayed; preventive measures are: 1.Trading before the credit investigation 2.Prepay part of the loan,reducing the risk of 3.Use a variety of financial instruments to avoid exchange rate risk.For exporters in terms of the risks: 1.Credit risk 2.Technology risk 3.Exchange rate risk; Related to anti-collection risks:1,In D/P sight bills when prompted, the buyer in his hand, a shortage of funds, asked to move to other deferred payment, or to lower prices as an excuse to withhold documents 2.The seller shipped the goods after the buyer made it clear to the seller: because the seller shipped the goods prior to the existence of so-callled serious quality problems causing him to suffer a great loss, and now he must see the goods in the market sales and then determine the previously payment of compensation and the payment of this grant, if the seller doses not agree, he will reject the consignment. 3.In D/P long-term or the D/A mode, the buyer withdraw the goods after the payment period in the documents after the expiry of the delay was less than a bank to pay the purchase price, some people would think that, D/P long-term than D/P is much greater immediate risk, in fact, not necessarily, becanse both belong to the substance of commercial credit, the seller can receive payment, when received payment, the key is not remitting bank or the collecting bank,but rather compliance with non-compliance with the credibility of the buyer. D/P long-term and D/P the risk of both the size of the spot, neddless to say, forwaed of cou rse, bigger than the spot, but the number, depending on the specific circumstances of the case,D/P is to see the votes that the spot pay, while the D/P is to see the votes in a number of days after long-term payment, the key is to look at some of the required length of time. In order to receive the payment security, exporters can take certain measures to guard against the risk of: 1.To strengthen the importers credit investgation 2.Choose a good price terms 3.To understand the relevant provisions of the importing country 4.Handle related insurance 5. With other means combination and so on.Letter of credit in international trade disdvantages:1.The risks and is not entirely ruled out.expo rts,importers may still not have been the issuing or not issuing schedule risk.when there is a big risk transactions,letters of credit to pay transaction costs, the lowest settlement, but when the default risk is small, the use of letter of credit would increase transaction costs, for the rational traders do not use; 2.In credit card business, as long as a single pay line, the issuing bank would be paid. If you pay a single match, while the importers pay to redeem bills found that the goods actually received does not meet the contract requirements, the importer would not require the issuing bank or request a refund issuing bank recourse to the exporter. If paying a single line, the applicant can not be expoted due to the beneficiary prior to a payment of claims yet to be resolved and requested the issuing bank refused to pay, using the money to cover claims.3.settlement procedures are complex, high cost, an increase of trade, clearing and settlement costs. Each doing a service, the banks can obtain a variety of benefits, increased settlement cost.According to the different parties, using letters of credit settlement risk may encounter different, common risks that are: First.For applicants who have 1.Forged documents 2.The provision of false clean bill of lading 3.Back dating the bill of lading, and advanced 4. Antedate the of payment and negotiation 5.More or less, and take the loading of the goods; second, the bank have 1.Buyers and sellers malicious collusion to deceive bank 2.Forged documents fraudulent payments; Third.There is a righet for the beneficiary. 1.Fake letters of credit 2. the soft terms of the letter of credit.Similary, for the risk prevention measures are also different: 1, One of the exporters. Good customer credit investigation careful selection of trading partners 2.Refused to accept as much as possible down payment, performance conditions for 3.To strengthen the terms of counter feiting and soft credit card against 4. Bulk gooods can be shipped using batch mode 5.as we choose CIF or CIP price of transaction; Second,for importers 1.Carefully examine the document to prevent document fraud 2.Try not to open a transferable letter of credit 3.Investigate the situation of the transport track 4.For bulk commodities, it is necessary to provide the exporter of the commodity inspection certificate issued by authoritative organizations 5.As we choose FOB price of transation; Third for banks 1.Try not involved in commercial litigation, carefully examine the document, but the question of goods 2.And earnestly fulfill the commission settlement bussiness 3.To maintain the principle of doing things rigorous.International factoring mode features: Benefits: 1.As long as exporters shipped in strict accordance with contract, factoring companies have to bear the full responsibility,and the highest insurance premiums account for only about 1% of the purchase price, compensation period is only 90 days ,2.Import and export of both sides not only subject to trade contracts constraints, factoring companies are also within the approved credit limit bad debts to bear 100% of the responsibility, 3.Exporters and importers to provide the financing, while the exporters and from the factoring business,where access to finance, and the factor to the prepaid paragraph without recourse,4.Factoring business as a party, active participation in trade processes, and effective control over receipt risk, help to improve the competitiveness of export porducts.Disadvantages :Factoring is not ideal, it also shortcomings, such as factoring companies bear only the risk within the credit limit, over part of the non-commitment; right quantity of goods, quality, delivery, etc. The problem is not caused by breach I bear, exporters to sell all of the accounts receivable ,etc. import and export of both the host country of the economic and trade systems of the existence of differences and different sysems of qualifiction and so on ,so factoring business can not be completely risk-averse.Select International Factoring settlement ,we should pay attention: First,choose a good credit, overseas branches and more stringent factoring account management institutions; Second, exporters must tighten the quality control, as long as the contract goods and complete phase,the factoring company only take payment obligation; Third, in the importers credit limit within the shipping, more than the amount of risk, factoring companies will not assume the liability; Forth, master importers news, often associated with contact with the factor.International trade settlement,，the seller，together with representatives of the commercial bills of lading with the ownership of the goods entrusted to the banks to foreign buyers of its receivables，the business is called with a single collection. Single collection of international trade with the most common form of settlement. In a documentary collection, the bank is entrusted to the remitting bank (the seller countrys banks a row), then the task of receivables transferred over to the collection of people (the buyer countrys banks). Select the collection collection Xingzai row will select those with their own long-term business partner in the bank or the worlds leading banks, designed to ensure funds safely. We know that the bill of lading are prescribed by the carrier to sell the goods receipt, but also transport contracts, and property documents. The operating rules of the bill of lading is: Who delivery, the carrier to whom to open bills of lading; to the destination, who holds a bill of lading, the carrier who gave the goods. In other words, the carrier is identified only one who does not recognize. Collecting bank to the buyer pay one of two ways: against payment or against acceptance. The so-called against payment is between the buyer and the collecting bank to the payment in one hand and bills of lading. Documents against Acceptance is the so-called buyer must open to the long-term bill on the acceptance, the collecting bank will only pay one. Note that acceptance is not just a signed and sealed by the act, the collecting bank will ask the buyer to provide full payment guarantees, such as payment by the other bank letter of guarantee. The title is the bill of lading the nature and rules of operation, together with the strict payment by bank and against acceptance of the order before the seller to ensure the international trade in the security of commercial bills settlement, also been accepted by the buyer long-term bank accepted bill of exchange for the discount, so that commercial bills of exchange in international trade settlements to be widely used. Receipt by the Trust with a single delivery, the bank will require the buyer to the bank under the name of the bill of lading the goods warehousingInternational trade settlement in selling prescribing long-term bills of exchange, for several days after the buyer receives the goods (such as 30 days) after payment. Sellers credit to the buyer to provide a convenience financial intermediation. This deal at home and abroad is common. Under these conditions, if the buyer can not accept a draft to provide full payment when the guarantee, banks pay a single act is actually a single act by. How to use a single case to ensure safe collection, the collecting bank will usually send track delivery, and require the buyer to deposit the goods on behalf of the bank warehouse, placed in the supervision of banks; it came time to raise enough money to the buyer or find new buyers for the goods, the first pay banks, can withdraw or transfer of goods. Collecting bank rules of conduct are: either have money or goods in hand, the two air forces to avoid the risk of money goods. International trade buyers and sellers separated by vast oceans of mutual understanding, facilitate the transaction key intermediary role of banks.Exports of goods to rail and air transport, the seller often to the collecting bank as the consignee General bill of lading or multimodal transport in the oceans (which includes a trip by sea) in the case of receipt of goods. Rail and air transport, the carrier is opened consignment, rather than the bill of lading. AWB is not a document of title, the consignee and the railway sector by virtue of their identity or air transport company to open the cargo arrival notice delivery. Under these conditions, banks have no way restrict the buyer asked him to pay a single payment or against acceptance; to ensure the security of payment, the seller will usually accept the commissions proposed trip to the consignee collecting behavior. In this way, the goods reach their destination, the carrier will notify the collecting bank delivery. Collecting bank to pick their own name warehousing, buyer must file to get the goods on the collecting bank payment. Air Chinas exports of goods and sold to Russias rail transport of goods is usually settled in this way. Mainland China to Hong Kong by rail transport material has even more to the collecting bank as the recipient of the settlement development to the extreme. Materials for transportation in Hong Kong, mainland China, the seller of the goods to the external transport corporation (the Trans), foreign trade transport companies to sell prescribing goods carriage receipt. Next, Trans company in its agents in Hong Kong Hong Kong CTS warehouse for the consignee to the shipment of goods the railway sector. then sell the mainland to Hong Kong are prescribed by the ticket buyer for the business persons bill, it and the Carriage of goods receipt, entrusted with the Bank of China payment to the buyer in Hong Kong. Bank of China Bank of China sub-bra