中英文-国贸实务-国际结算期末备考资料.doc

目录一、 汇付、托收、信用证的特点二、 托收当事人之间的法律关系三、 L/C当事人的权利与义务四、 托收与L/C项下的融资五、 托收与L/C项下进出口商的信用风险与管理六、 银行保函、备用L/C、福费廷的特点七、 国际保理的职能/benefits八、 报关一、 汇付、托收、信用证的特点汇付的特点1、based on the traders credit 基于贸易双方的商业信用2、Banks assume no payment undertaking to the beneficiary 银行不向受益人承担付款承诺3、Traders faces higher risks（进出口双方）风险大4、Remittance is the most simple and the least expensive method手续简便，费用低廉5、unbalanced funding burden 进出口双方的资金负担不平衡托收的特点1、 sellers face higher risks卖方风险大2、 unbalanced funding burden进出口双方的资金负担不平衡信用证三个主要特点： 第一性、独立性、单据性1、 primary liability of the issuing bank to make payment.开证行承担第一性付款责任。2、 separated from the contracts.独立于销售合同。3、 dealing with documents only. 只处理单据。4、 high level of protection and security to both buyers and sellers.5、 observing international rules and customs.二、 托收当事人之间的法律关系 principal-agent relationship（）委托人与托收行之间是委托代理关系。托收行应该严格按照委托人的托收委托指示进行托收业务，根据的规定，银行应以善意和合理的谨慎行事。但是，托收行对于托收的款项并不承担必须收回的义务。 （）托收行与代收行之间的委托代理关系。代收行应按托收行的指示，及时向汇票商上的付款人作付款提示或承兑提示以收取货款，如遭拒付则应及时通知托收行，并要保管好单据。如果代收行违反托收指示，在付款人未付款的情况下擅自将单据交给付款人，就违反了合理谨慎义务，应对托收行承担违约责任。 （）委托人与代收行之间不存在直接的合同关系。 （）代收行与付款人之间不存在任何法律上的权利义务关系关系。 三、 L/C当事人的权利与义务(1)开证申请人(applicant)。向银行申请开立信用证的人,在信用证中又称开证人(opener)。 Liable for payment to the issuing bank provided no discrepancy between documents and the credit; Right to examine the documents and refuse payment; Any requirement of the applicant should be satisfied by certain documents and clearly indicated when making credit application 义务：根据合同开证；向银行交付比例押金；及时付款赎单权利：验、退赎单；验、退货（均以信用证为依据）说明：开证申请书有两部分即对开证行的开证申请和对开证行的声明和保证（申明赎单付款前货物所有权归银行；开证行及其代理行只付单据表面是否合格之责；开证行对单据传递中的差错不负责；对“不可抗力”不负责；保证到期付款赎单；保证支付各项费用；开证行有权随时追加押金；有权决定货物代办保险和增加保险级别而费用由开证申请人负担。(2)开证行(openingissuingbank)。接受开证申请人的委托开立信用证的银行，它承担保证付款的责任。 undertakes full responsibility for payment, the undertaking of the issuing bank is irrevocable and final. The issuing bank has the right to check the credit of the application. The issuing bank has the right to refuse to pay the negotiating bank, paying bank or the beneficiary.义务：正确、及时开证；承担第一性付款责任Bear the primary responsibility for payment权利：1收取手续费和押金；take Charges and deposits2拒绝受益人或议付行的不符单据；Reject Discrepant Documents3付款后如开证申请人无力付款赎单时可处理单、货；deal with the documents and goods4货不足款可向开证申请人追索余额。recourse(3)通知行(advising/notifyingbank)。指受开证行的委托，将信用证转交出口人的银行，它只证明信用证的真实性，不承担其他义务，是出口地所在银行。 Accurately transmit the terms of credit and check the apparent authenticity of the credit1、有权：拒绝通知2、有义务：检查L/C真伪(4)受益人(beneficiary)。指信用证上所指定的有权使用该证的人，即出口人或实际供货人。The right to examine a credit upon receipt of it according to the sales contract;whether be paid or not solely depends on the fulfillment of terms and conditions of the credit.义务：收到信用证后应及时与合同核对，不符者尽早要求开证行修改或拒绝接受或要求开证申请人指示开证行修改信用证； 如接受则发货并通知收货人，备齐单据在规定时间向议付行交单议付； 对单据的正确性负责，不符时应执行开证行改单指示并仍在信用证规定期限交单。权利：被拒绝修改或修改后仍不符有权在通知对方后单方面撤消合同并拒绝信用证； 交单后若开证行倒闭或无理拒付可直接要求开证申请人付款； 收款前若开证申请人破产可停止货物装运并自行处理； 若开证行倒闭时信用证还未使用可要求开证申请人另开。(5)议付银行(negotiatingbank)。指愿意买入受益人交来跟单汇票的银行。 In a negotiation credit, purchases the drafts and documents; When dishonored by the issuing bank, it has the right of recourse to the beneficiary; Obtain the reimbursement from the issuing bank根据信用证开证行的付款保证和受益人的请求，按信用证规定对受益人交付的跟单汇票垫款或贴现，并向信用证规定的付款行索偿的银行（又称购票行、押汇行和贴现行；一般就是通知行；有限定议付和自由议付）。义务：严格审单；垫付或贴现跟单汇票；背批信用证；权利：可议付也可不议付；议付后可处理（货运）单据；议付后开证行倒闭或借口拒付可向受益人追回垫款 有追索权(6)付款银行(payingdraweebank)。信用证上指定付款的银行，在多数情况下，付款行就是开证行。 Designated by issuing bank to effect payment or acceptance, in most cases to be the advising bank; Once it has made payment to the beneficiary, it will lose the right of recourse to the beneficiary; Entitled to obtain reimbursement from the issuing bank对符合信用证的单据向受益人付款的银行（可以是开证行也可受其委托的另家银行）。有权付款或不付款；一经付款无权向受益人或汇票善意持有人追索(7)保兑行(ConfirmingBank)受开证行委托对信用证以自己名义保证的银行加批“保证兑付”；不可撤消的确定承诺；独立对信用证负责，凭单付款；付款后只能向开证行索偿；若开证行拒付或倒闭，则无权向受益人和议付行追索。Undertake the same obligations assumed by the issuing bank;Responsible for a credit independently and pay without recourse(8)承兑行(AcceptingBank)对受益人提交的汇票进行承兑的银行，亦是付款行。(9)偿付行(ReimbursementBank)受开证行在信用证上的委托，代开证行向议付行或付款行清偿垫款的银行（又称清算行）。只付款不审单；只管偿付不管退款；不偿付时开证行偿付。 A bank named in credit from which the paying bank, accepting bank or negotiating bank may request cover after paying or negotiating the documents. the reimbursing bank shall not examine the documents四、托收、L/C项下的融资托收项下的融资一financing provided to the exporter1、 export bill purchase under documentary collection 出口托收押汇二financing provided to the exporter1、 import bill advance 进口押汇2、 trust receipt 信托收据3、 delivery of goods against bank guarantee 银行担保L/C项下的融资一financing provided to the exporter1、export bill purchase 出口押汇2、packing loan 打包放款3、bill discounted 票据贴现4、discounting against export commercial invoice 出口商业票据贴现二financing provided to the importer1、import bill advance 进口押汇2、trust receipt 信托收据3、delivery of goods against bank guarantee 银行担保4、approval of credit line by the issuing bank 开证受信额度 五、L/C、托收项下的信用风险与管理L/C项下的信用风险与管理进口商面临的风险：出口商伪造单据货物质量风险（以次充好）汇率风险措施：明确订立信用证条款规范好商品检验条款外汇保值Foreign exchange hedging出口商面临的风险：单证不符 单单不一转让信用证的风险措施：严格审查单据审查开证行的资信度Creditworthiness加强对进口商的资信了解严格审查可转让信用证托收 风险与管理进口国的政治、法律风险。进口国政府领导人的更替、国内政治局势的变化、政府的某种行为、法律制度的变更。进口人的资信风险。进口人指定代收行所引起的风险。贸易术语选用不当的风险加强对进口人资信的调查注意选择好托收行了解进口国家政策法律规定贸易术语尽量选择CIF和办理国际保理业务六、银行保函、备用L/C、福费廷的特点L/G的特点1、L/G is separated from the underlying contract2、L/G is base on banks creditStandby L/C的特点1、Standby L/C is to be used as a backup payment method or a tool to compensate the beneficiary.2、Standby L/C is independent in nature and irrevocable in form.3、Standby L/C is documentary.福费廷的特点1、 The goods involved in forfeiting are usually capital goods: drafts or promissory汇票或本票2、 Forfeiting is a medium-term business in the sense that only those with maturities from six months to five or six years are to be considered.中期融资方式3、 The purchase of bills of exchange or promissory notes falling due on some future date by a forfeiter is without recourse to any previous holder if the drawee of the draft/maker of the promissory note fails to pay it at maturity.无追索权，但条件严格（1合法正当交易2有效票据 3 票据经过担保或承兑）4、 Forfeiting is a relatively expensive and attractive alternative to other forms of export financing for the exporter.较贵，但具有吸引力5、 Unless the credit standing of the importer is first class, any forfeiting bill must carry a collateral security in the form of an “aval” or an unconditional and irrevocable bank guarantee acceptable to the forfeiter ensuring the holder thereof th