国际支付与结算考试重点整理.doc

国际结算：1、 swift的特点、具体情况提供的服务（第一章）答：定义：society for worldwide interbank financial telecommunications, a computerized international telecommunications system that, through standardized formatted messages, rapidly processes and transmits financial transactions and information among its members around the world。特点：Quick and cheap; Secure and reliable; Standardized forms.两种分类：FIN (Financial Application)IFT (Interbank File Transfer)2、 国际结算两个账户的含义；美元、欧元外汇清算体系特点（第二章）答：国际结算定义：International payments or international settlements are financial activities conducted among different countries in which payments are effected or funds are transferred from one country to another in order to settle accounts, debts, etc., emerged in the course of political, economic or cultural contacts among them.银行往来两个账户：nostro account: due from account, the foreign currency account of a major bank with the foreign banks abroad to facilitate international payments and settlements.Vostro account: due to account, the account held by a bank on behalf of a correspondent bank.美元清算体系：FEDWIRE: a fund transfer system operated nationwide in the USA by the Federal Reserve System to transfer funds from one financial institution to another with an account balance held with the Fed.Procedures of Fed Wire: A payer gives an instruction to a bank in which the payer has an available balance; The paying bank passes instructions on to the Fed to move value from the banks reserve balance account to the reserve balance account of another bank in which the payee has an account; The Fed credits the reserve account of the payees bank and debits the reserve account of the payers bank. The Fed Wire provides a confirmation number to the payer so that the transaction can be traced;When a bank receives an incoming wire, the receiving firm is given notification that value has been received欧元清算系统：TARGET: Trans-Europe Automated Real-time Gross Settlement Express Transfer System, a real-time gross settlement system for the Euro, which is composed of 15 national RTGS systems, the ECB payment mechanism and interlinkingPurposes of TARGET: to provide the payment procedures necessary for implementing the ECBs single monetary policy; to promote sound and efficient payment mechanisms in euro。3、 狭义票据的概念、特点（第三章）答：Definitions in the general sense, documents of title in the narrow sense, notes, negotiable securities with the purpose of payment in money, signed by the issuer, unconditionally paid by the issuer or another personA negotiable instrument is a chosen in action,the full and legal title to which is ransferable by delivery of the instrument with the resule that complete ownership of the instrument and all the property it represents passes freely from equities to the transferee,providing the latter takes the instrument in good faith and for value.特点： Characteristics 5个 Negotiability Non-Causative Nature: the efficacy of the instrument is independent on the causes for issuing. Requisite in Form: to be effective, a bill must embody the required items. Presentation: the holder must present the bill to the payer in order to be paid. Restitution4、 汇票的概念（出票、科目、商业汇票和银行汇票的分类）答：定义：A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand or at a specified or determinable future time a sum certain in money to or to the order of a specified person or to bearer. 汇票的科目：汇票字样，bill of exchange；出票日期和地点date and place；付款期限（tenor）无条件付款命令，pay to sb汇票金额（amount）收款人（payee）受票人或付款人（drawee/payer）出票人（drawer）商业汇票和银行汇票：Commercial draft: a bill of exchange issued by a firm on another firm or on a bank.Bankers draft: a draft drawn by a bank on another bank. 【Commercial acceptance bill and bankers acceptance billclean bill and documentary bill Clean bill: a bill without shipping documents attached thereto.Documentary bill: a bill with shipping documents attached thereto.】5、 本票的概念definition: A promissory note is an unconditional promise in writing made by one person to another signed by the maker engaging 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 the bearer.6、支票的概念、支票划线的做法、旅行支票的概念 支票概念： A check is an unconditional order in writing, addressed by a person to a bank, signed by the person making it, requiring the bank to pay on demand a sum certain in money to or to the order of a specified person or to the bearer. 划线支票:Crossed check: a check under which funds must be paid to a bank only.(A crossing is in effect an instruction to the paying bank from the drawer or holder to pay the fund to a bank only)旅行支票概念：A travelers check is a specially printed form of check issued by a financial institution, leading hotels, and other agencies in preprinted denominations for a fixed amount to a customer for use when he is going to travel abroad. A travelers check is actually a draft on a bank or other agency.7、 背书的行为、承兑的行为（类型）背书：endorsement Endorser: when a payee or a holder signs his name on the back of the instrument for the purpose of transferring it to another person, he is called an endorser. He is liable to any of his subsequent endorser.Endorsee: the person to whom an instrument is endorsed. He is the holder of an instrument.blank endorsement:（空白背书） For John Smith signatureindicative endorsement: （记名背书） Pay to the order of (name of the endorsee) for (name of endorser)restrictive endorsement: （限定背书） Pay to (name of endorsee) only Pay to (name of endorsee) not transferable Pay to (name of endorsee) not to order for (name of endorser)u 承兑：Acceptance: u If the drawee agrees and assents to the order in writing addressed to him on a bill of exchange, he will sign his name on its face, indicating that he will pay on due date. Then the drawee becomes an acceptor.u 承兑分类：1、conditional acceptance: Accepted Date Payable on delivery of B/L For (name of drawee) signature2、partial acceptance: Accepted Date Payable for amount of GBP20,000 only For (name of drawee) signature3、acceptance at a designated place: Accepted Date Payable at the Hambros Bank and there only For (name of drawee) Signature4、Deferred acceptance: Accepted Date Payable at 6 months after date For (name of drawee) signature8、运输单据中13种价格术语（第四章）u Framework EXW, or EX Works means that the seller makes the goods available to the buyer at the sellers own premises.FCA, Free Carrier (named place), title and risk pass to the buyer including transportations and insurance costs when the seller delivers goods cleared for export to the carrier nominated by the buyer at the named place.FAS, Free Alongside Ship (named port of shipment), title and risk pass to the buyer including payment of all transportation and insurance cost when the goods are placed alongside the vessel at the named port of shipment by the seller;FOB, Free on Board (named port of shipment), title and risk pass to buyer including payment of all transportation and insurance cost when the goods pass the ships rail at the named port of shipment. CFR, Cost and Freight (named port of destination), the seller pays the costs and freight necessary to bring the goods to the named port of destination but the risk of loss of or damage to the goods, as well as any additional costs due to events occurring after the time of delivery, are transferred from the seller to the buyer;CIF, Cost, Insurance and Freight (named port of destination), the seller has to procure insurance and pay the insurance premium in the name of the buyer;CPT, Carriage Paid To (named place of destination), title, risk and insurance cost pass to the buyer when the seller delivers the goods to the carrier nominated by him and pays transportation cost to the named destination;CIP, Carriage and Insurance Paid To (named place of destination), the seller has to procure insurance during the carriage.DAF, Delivered At Frontier (named place), title, risk and responsibility for import clearance pass to buyer when goods are placed at the disposal of the buyer at the named point and place at the frontier;DES, Delivered Ex Ship (named port of destination), title, risk and responsibility for vessel discharge and import clearance pass to buyer when the goods are placed at the disposal of the buyer on board the ship at the named port of destination;DEQ, Delivered Ex Quay (named port of destination), title and risk pass to buyer when goods are placed at the disposal of the buyer not cleared for import on the quay at the named port of destination;DDU, Delivered Duty Unpaid (named place of destination), the seller delivers the goods to the buyer, not cleared for import, and not unloaded from any arriving means of transport at the named place of destination;DDP, Delivered Duty Paid (named place of destination), the seller delivers goods to the buyer, cleared for import, and not unloaded from any arriving means of transport at the named place of destination.9、商业发票 Definition A commercial invoice is the key accounting document describing the commercial transaction between the buyer and the seller, which gives details of the goods, service, price, quantity, settlement terms and shipment.10、提单的概念、特点概念：A bill of lading is a document issued by a carrier to a shipper, signed by the captain, 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特点：Requisite in form; Written document; Transferable documents; Documents to deal with goods; Documents with value.分类：1、shipped on board B/L & received for shipment B/L（装船和出口提单） shipped on board B/L: a B/L issued only after the goods have actually been shipped on board the vessel; received for shipment B/L: a B/L issued to acknowledge receipt of shipment before cargo loading or before official original bill of lading is issued. 2、clean B/L & unclean B/L（清洁和不清洁提单） Clean B/L: a B/L in which there is no indication of damage to the goods and packaging;Unclean B/L: a B/L in which there is indication of damage to the goods or packaging.3、Straight B/L（直运提单）: a non-negotiable B/L which indicates the carrier will deliver the goods to the consignee.4、open B/L: a B/L which indicates no specific consignee and the goods will be delivered to anyone who holds the B/L; 5、order B/L: a title document to the goods, issued to the order of a party, usually the shipper, whose endorsement is required to effect the negotiation.6、direct B/L: issued when goods are shipped from the port of loading directly to the port of discharge without transshipment;7、transshipment B/L（转让）: issued when the goods are transferred from one ship to another at a named transshipment port; (article 23 b, c)8、through B/L: the carriage of goods from the port of loading to the place of destination are taken by two or more than two carriers, and the bill of lading to cover the entire carriage is issued by the first carrier.9、Liner B/L: a B/L which indicates that goods are being transported on a ship that travels on a scheduled route and has a reserved berth at destination;10、charter party B/L: a B/L issued by the hirer of a ship to the exporter, subject to the contract of hire between the ships owner and hirer.11、保险单据类型、产生、用于.概念：An insurance document is a contract whereby the issuer undertakes to indemnify the assured in a manner and to the extent thereby agreed, against certain losses to cargo while in transmit.分类：insurance policy: a document issued by an insurance company, covering the goods being shipped against specified risks during the whole or part of the journey between the seller and the buyer.insurance certificate: a document issued to the insured certifying that insurance has been effected and the version of the provisions of the policy is bined certificate or risk note: a stamped invoice as an evidence of insurance.open policy: an agreement between the insurer and the insured before the goods are shipped in case that the buyer covers the risks lest the insurance might be delayed or missed. insurance declaration: after the goods are shipped, the buyer should report to the insurer the details of shipment in insurance declaration.cover note: a document issued to give notice that insurance has been placed pending the production of a policy or a certificate. (article 34 c, d)10、汇款的概念，汇款的三种方式（第五章）n remittance definition Remittance refers to a bank (the remitting bank), the request of its customer (the remitter), transfers a certain sum of money to its overseas branch or correspondent bank (the paying bank) instructing it to pay a named person domiciled in that country. typesu T/T (telegraphic transfer) : remittance by cable/telex/SWIFTu M/T (mail transfer): remittance by airmail (see P71)u D/D (demand draft ): remittance by bankers demand draft. (see P71)11、托收的概念和分类：概念：“Collection” means the handling by banks of documents, in accordance with instructions received, in order to:i. Obtain payment and/or acceptance; orii. Deliver documents against payment and/or against acceptance; oriii. Deliver documents on other terms and conditions.分类：l clean collection: means collection of financial documents not accompanied by commercial documents.l documentary collection: means collection of:i. Financial documents accompanied by commercial documents;ii. Commercial documents not accompanied by financial documents.12、信用证的概念和特点概念：A documentary credit is 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: 、is to make a payment to or to the order of a third party (the beneficiary), or is to accept and pay bills of exchange drawn by the beneficiary;、authorizes another bank to effect such payment or to accept and pay such bills of exchange;、authorizes another bank to negotiate, against stipulated documents, provided that the terms and conditions of the credit are complied with. 特点：1、The issuing bank takes the first responsibility to pay, 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;2、A letter of credit stands independent of the sales contract.Although the credit is issued on the bases of the contract,banks are in no way concerned with or bound by it,even if any reference whatsoever to such contract is included in the credit.The bank,when issuing the credit has no regard for the sales contract but follows an application handed in by the buyer.3、In letter of credit business,banks deal with documents and not with goods,services or other performances to which the documents may relate.They check exclusively on the basis of the documents presented to see whether the terms of the credit are fulfilled.They are not in a position to verify whether the goods supplied actually confom to those specified in the credit.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.Their main responsibility in this respect is to examine each document presented to see whether it appears on the face to be in compliance with the credit terms.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. L/C is a transaction of documents (article 4); L/C is independent on trade contract (article 3).13、信用证分类：Revocable credit（可撤销信用证）: a credit that may be amended or cancelled by the issuing bank without the beneficiarys consent and even without prior notice to the beneficiary up to the moment of payment by the bank at which the issuing bank has made the documentary credit available. The revocable credit doesnt constitute an undertaking by the issuing bank to make payment, so it is generally used between affiliated parties or subsidiary companiesIrrevocable credit(不可撤销): a credit that cant be cancelled or modified without the express consent of the issuing bank, the confirming bank (if any) and the beneficiary. It constitutes an undertaking by the issuing bank to make payment.transferable credit（可转让信用证）：Under this agreement, the beneficiary (first beneficiary) may request the authorized bank to pay, incur a deferred payment undertaking, accept or negotiate (the “transferring bank”), or in the event of a freely negotiable credit, the bank specifically authorized in the credit as a transferring bank to make the documentary credit available in whole, or in part, to one or more other beneficiaries. back-to-back credit（背对背信用证）： involves two separate documentary credits, one opened in favor of the first beneficiary, the other opened in favor of the second beneficiary for the account of the first/primary beneficiary who becomes the applicant for the second documentary credit. The first L/C is used as security for the second L/C. A back-to-back credit may be used when t