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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）/3601
3、96.78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 d
4、eterminable 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 m
5、ade 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书
6、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 branche
9、s 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 Beneficiar
10、y）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 b
11、ank 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 und
12、er 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 ba
13、nk 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/drawer
14、/ 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 HKD32,15
16、0.00 This draft is valid for one 8May, 2009 ,Tianjin year from date of issueTo: Bank of China, HongKong Pay to the order of United Trading Company, HongKong THE SUM OF HongKong dollars thirty two thousand one hundred and fifty only PAY AGAINST THIS DRAFT TO THE DEBIT For BANK OF CHINA,TIANJINOF OUR
17、ACCOUNT signaturePlease write “cover instruction” for each remittance in the following blanks.1）The paying bank has maintained a USD account with the remitting bank. Suppose an outward remittance in USD is made, how do you write “cover instruction” for this remittance?2）The remitting bank has mainta
18、ined a GBP account with the paying bank. Suppose an outward remittance in GBP is made, how do you write “cover instruction” for this remittance?ANSWER:(1)In cover, we have credited your account with us;(2)In cover, please debit our account with you.u Answer the following questions:u Commercial invoi
19、ce is a kind of title documents. (Y or N)u Commercial invoice neednt be signed. (Y or N)u The issuer of the commercial invoice usually is the and the consignee of the invoice is the . documentary collection跟单托收:documentary collection means collection of(1) financial documents accompanied by commerci
20、al documents, or (2) commercial documents not accompanied by financial documents. P87 按金融单据是否随附金融单据分为两种，一种是金融票据随商业单据的托收；另一种是商业单据不附金融单据的托收。Debit:借记（账户）从账户里扣钱；Credit:贷记（账户）把钱存到此账户。L/C finance includes (Finance to the experter) and (Finance to the importer ).Characteristics of collection: P93It is base
21、d on commercial credit.The capital burden is not balance.It is safer than the remittance.It can afford financing to the seller or buyer.The procedure is simple, fast and the charges are not high.托收的特点1、托收建立在商业信用基础之上; 2、买卖双方利益不均衡(风险、资金负担两方面分析)3、和汇款方式相比，托收有较强的安全性 ; 4、一定的融资作用 ; 5、结算手续较为简单、迅速，费用较低。 A le
22、tter of credit is a written undertaking by a bank(issuing bank)given to the seller (beneficiary) at the request ,and on the instruction,of the buyer(applicant)to pay at sight or at a determinable future date up to a stated sum of money,within a prescribed time limit and against stipulated documents
23、which complied with the terms and conditions of the credit. P109 简而言之，信用证是银行开立的一种有条件的承诺付款的书面文件。 A Documentary Credit is a conditional bank written undertaking of payment.Parties involves in a documentary credit: P111Applicant (Buyer/importer)开证申请人 Issuing Bank (Opening Bank)开证行Advising bank (notifyi
24、ng bank)通知行或转递行 Beneficiary (Exporter/Seller)受益人Negotiation Bank议付行 Confirming bank 保兑行 Reimbursing Bank偿付行 Paying Bank付款行 Commercial invoice: The commercial invoice is the key accounting document describing the commercial transaction between the buyer and the seller. It is a document giving details
25、 of goods, service, price, quantity, settlement terms and shipment. 商业发票是记帐单据，也是卖方凭以向买方提供货物及/或服务价款的价目清单。 P202Characteristics of letter of credit: P109 It is a kind of bankers credit. The issuing bank undertakes primary liabilities for payment； The obligation of payment born by the bank is limited an
26、d conditional. A letter of credit is self-sufficient documents and is independent of the sales contract； Letter of credit is a pure documentary business, that is, banks deal with documents and not with goods, services or other performances to which the documents relate。信用证的特点:信用证是由开证行承担第一性付款责任的书面文件；
27、开证银行履行付款责任是有限度和条件的；就其性质而言，信用证是独立于其所基于的销售合同或其他合同以外的交易；在信用证业务中，各有关当事人处理的是单据，而不是与单据有关的货物、服务及/或其他行为。The partiesinvolved in international trade: P2(1) The buyer who purchases the goods .(2) The seller who provides the goods .(3) Bank that facilitate the payment of the transaction .Functions of bill of la
28、ding are listed below: P209 It is a receipt for goods from the shipping company to the exporter.(signed by the shipping company and given to the shippers). It is a document of title. (It can be freely bought and sold just like commodity. In case the buyer dishonors payment, the seller may sell it to
29、 other alternative buyers. ) It is also evidence of contract for carriage between the exporter and the carrier (shipping company and shippers). As a quasi negotiable document. (It can be used for the buyer to take delivery at the port of destination.) Clean B/L and dirty B/L P211-212 A clean B/L ind
30、icates that the goods has been received in apparent good condition and it doesnt bear such notations as “Shippers load and count” (货主装箱、点数). An unclean B/L or dirty B/L carries such unfavorable remarks as “unclean”, “foul”, “packages in damaged condition”, “iron strap loose or missing”, “there are s
31、ome breakage in packing” etc. It is usually unacceptable to the buyer and banks.按提单有无不良批注，可分为清洁提单和不清洁提单。清洁提单是指货物的外表状况良好，承运人未加有关货损或包装不良之类批语的提单。不清洁提单是指承运人加注了托运货物外表状况不良或存在缺陷等批语的提单，此种提单买方通常都不接受，银行也拒绝接受。 Factoring is the purchase of claims, arising from sales of goods, by a specialized company known as f
32、actoring company or factor. P239保理，全称为保付代理，是指在买卖双方采用赊销或D/A结算时，国际保理商向出口商提供的进口商信用额度及担保、资金融通、销售帐户管理和追收账款等一系列综合化服务。适用于非信用证中的结算服务.Function or contents of factoring:P240-241Sales ledger administration销售分户账 Collection from debits债款回收Credit control信用销售控制 Full protection against bad debits坏账担保Trade finance贸易
33、融资 Clean bill光票:It is a bill without shipping documents attached thereto. P48 Forfeiting is the business of discounting medium- term promissory notes or drafts related to an international trade transaction without recourse to any previous holder of the obligation. The promissory note or draft is gua
34、ranteed by an importers bank ensuring the holder thereof that the importer will pay it at maturity. P246 福费廷，即无追索权出口票据贴现业务，又称为包买票据，是指包买商无追索权地购进已经承兑的、并通常由进口所在地银行担保的远期汇票或本票。Procedure for amendment of the credit : P172(1) The seller requests that the buyer make an amendment to the credit. This can be m
35、ade by a telephone call, a fax , or by face-to-face negotiation.(2) If the buyer agrees , he orders the issuing bank to issue the amendment.(3) The issuing bank amends the credit and notifies the advising bank of the amendment.(4) The advising bank notifies the seller of the amendment .1）Remitting b
36、ank BANK OF CHINA，HONGKONG BRANCH ; 2）Paying bank BANK OF CHINA, GUANGZHOU ;3）Payee Ruiqi Garment Co.Ltd, Guangzhou ;4）Remitter Universal Garment Imp. & Exp. Co. ;5）Currency and amount HKD200,000.00 ;6）The proceeds is used for S/C No.99CC0026 ;7）Cover instruction we have credited your account with us ;
