剑桥国际商务英语第二册2.pdfVIP

1 2 3 4 5 Very often in business situations you may find yourself having to talk about money with suppliers and customers. You may be physically handling money or dealing with figures （数字） and money on paper. If you work in the accounts department （财务部）of a firm you may have to fill invoices for your customers orders. Or you may have to send a customer a reminder （催函）because they have not paid an invoice. You may even have to decide whether customers can have further credit （赊帐）and can delay paying their outstanding bills; this is called “credit assessment 信用评估）”. If you are working in international 6 trade, you may need to be familiar with the different types of payment that exist. In most large and middle- sized firms here is an Accounts Department which deals with the money paid out to suppliers for goods delivered and the money received from customers for goods supplied. 在国际贸易中，出口一方，就是债权人；进口一方就是债务人。在 债权人与债务人清偿与款项收付时，虽然时间长短不同，但必须通过一 定的渠道，采用一定的方式与工具，以及一定的方式进行。 目前进出口贸易的清算方式很多，而且不断在发展；具体主要是： 1 汇款(remittance) 2 托收 3 信用证 其中信用证，是在汇款和托收基础上发展完善起来的，它不但解 决了结算方 很多不能解决的困难，还达到进出口双方均属平等互利安 全可靠的要求。信用证有光票信用证与跟单信用证。主要以票据为主。 或附有一定的货运单据，作为资金的支付与容通的根据或证明。与信用 证有关的目前还有保证书及备用信用证。 7 1. Remittance 汇款结算方式：指汇款人委托银行将款项汇交给收款人的一种结 算方式。 汇款方式的当事人有四个： 1）汇款人 2）收款人和受益人 3）汇出行： 4 ）汇入行