《国际结算期末复习资料57570》由会员分享，可在线阅读，更多相关《国际结算期末复习资料57570（10页珍藏版）》请在金锄头文库上搜索。
1、.Functions (票据的功能)P39As a means of payment;As a credit instrument;As a transferable instrument;As a means of finance.汇票的贴现P44持票人在票据到期前为获取现款向银行贴付一定的利息所做的票据转让。贴现的计算：贴现净值到期价值贴现利息 贴现利息D（Vtr）/TV到期价值 t贴现日到到期日的天数r年贴现率 T1年的基础天数（360天计) A draft was issued on July 30th,2008. The par value was ten thousand RMB,
2、 the rate of interest per annum was 8%. The tenor was 3 months after sight and the drawee accepted it on August 27th, 2008. The holder discounted the draft at the rate of 10% per annum on September 19th, 2008. How much can the holder receive? P1到期价值（100008120）/3601000010266.67元贴现利息（10266.671069）/360
3、196.78元贴现净值10266.67196.7810069.89元Definition of Bill of Exchange P40 A bill of exchange is defined officially as an unconditional order in writing , addressed by one person to another, signed by the first person, requiring the second person to whom it is addressed to pay on demand, or at a fixed or
4、determinable future time, a certain amount of money, to, or to the order of, a specified person or to the bearer. 汇票是由一个人 (drawer)向另一个人(drawee)签发的无条件的书面命令 要求受票人见票时或在未来某一规定的或可以确定的时间 (tenor) 将一定金额的款项支付给某一特定的人或其指定人，或持票人 (payee)。 Promissory Note: A promissory note is an unconditional promise in writing
5、made by one person (the maker) to another (the payee or the holder), 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 bearer. P48 本票是一个人向另一个人签发的，保证于见票时或定期或在可以确定的将来时间，对某人或其指定人或持票来人无条件支付一定金额的
6、书面付款承诺. Check :A check is an unconditional order in writing addressed by the customer to a bank signed by that customer authorizing the bank to pay on demand a specified sum of money to or to the order of a named person or to bearer. P50 支票(Cheque or Check)是银行存款户根据协议向银行签发的即期无条件支付命令 Remittance（顺汇、汇付）
7、:the forward direction of payment instruments and the flow direction of funds are the same. 顺汇，又称汇付，是指债务人主动将款项交给本国银行，委托银行通过某种结算工具的使用将汇款付给国外债权人或者收款人。结算工具的流向和资金的流向相同，因此称为顺汇。 Reverse remittance（逆汇）:the two aspects are different. The creditor issues a draft, entrusting his bank to claim payment from his
8、 overseas debtor. 逆汇是指债权人通过出具票据委托本国银行向国外债务人收取汇票金额的结算方式，因结算工具的流向和资金的流向相反。 Remittance Conception :Remittance refers to the transfer of funds from one party to another among different countries through banks. At the request of its customer, a bank transfers a certain sum of money to its overseas branch
9、es or correspondent banks and instructs them to pay a named person or corporation domiciled in that country. P64 汇款，也称汇付。它是指银行或其他金融机构（汇出行）应汇款人（付款人）的要求，通过一定的方式将一定的金额交给其国外的代理机构（汇入行），并由汇入行将款项解付给收款人的一种结算方式。Remittance Parties P64-65汇款人（Remitter）;汇出行（Remitting Bank）;汇入行（Paying Bank）;收款人（Payee or Beneficia
10、ry）Types and the procedure:Telegraphic Transfer, T/T (电汇汇款) ; Mail Transfer, M/T (信汇汇款)Remittance by Bankers Demand Draft, D/D （票汇汇款）nostro account往帐 P31 A bank account conducted by a British bank with a foreign bank, usually in the foreign currency.vostro account来帐 A bank account held by a foreign
11、bank with a British bank, usually in sterling.Telegraphic Transfer, T/T Characteristics: P68 It is a kind of remittance(顺汇). It is the fastest type but the charges are also higher. In bank remittance, the T/T is in preference to others. It is dealt on the same day and the bank can t use the funds un
12、der way. It is safe and creditable.u documents against payment, D/P付款交单P88-89u documents against acceptance, D/A承兑交单Collection is an arrangement whereby the goods are shipped and a relevant bill of exchange is drawn by the seller on the buyer, and/or shipping documents are forwarded to the sellers b
13、ank with clear instructions for collection through one of its correspondent bank located in the domicile of the buyer. P85定义： 托收，简言之，就是委托收款 出口商开立金融票据或商业单据，委托托收行通过联行或代理行向债务人收取货款的结算方式。即：债权人（出口人）出具债权凭证（汇票等）委托银行向债务人（进口人）收取货款。 parties to the operation of collections: P86-87Principal(seller/exporter/drawe
14、r/ Consignor)Remitting(principals/sellers/exporters) Bank Collecting Bank Drawee(buyer/importer)Presenting Bank (提示行)Representative in case of need(需要时的代理)Please draw a demand draft to make remittance by D/DDraft No. 20060613Amount: HKD32,150.00Place and date of draft: Tianjin, 8May, 2009Paying bank
15、: Bank of China, HongKongPayee: the order of United Trading Company, HongKongPay against this draft to the debit of our account.Remitting bank: Bank of China, TianjinRemitter: China National Light Industrial Products Imp. & Exp. Corp., Tianjin Branch, TianjinBANK OF CHINA NO. 20060613 AMOUNT HKD32,150.00 This draft is valid for one
