国际结算第6讲概要1.pptVIP

国际结算　第6讲 国际结算单据 包括教材第6、9、11章的内容 Contents 国际贸易制单相关国际惯例与规则 INCOTERMS2000(国际贸易术语解释通则) UCP500\600(跟单信用证统一惯例 ) E-UCP500(UCP500关于电子交单的附则 ) ISBP(国际标准银行实务 ) URC522(跟单托收统一规则 ) URR525(跟单信用证项下银行间偿付统一规则 ) 一、汇票 汇票出单日期迟于运输单据的出单日期，不迟于信用证的有效期； 　　　一般国际贸易单证的出单日期顺序： 　　　发票→装箱单→原产地证书→商检证书→船公司证明→保险单→提单→装船通知→受益人证明　 L/C下，汇票的出票条款不可漏填； 汇票的金额； 汇票的付款期限（不包括见票日，算尾不算头）； 汇票的收款人； L/C下，汇票的付款人不可以为申请人； 汇票的背书（中国一般用收妥结汇方式）； 习题8－1 信用证条款如下： FROM: BANK OF AMERICA, LOS ANGELES,CA TO: BANK OF CHINA, JIANGSU BRANCH DRAFT AT 60DAYS AFTER SIGHT DRAWN ON BANK OF AMEICA, EL MONTE FOR 100 PERCENT OF INVOICE VALUE. 汇票显示： NO. C2233 NANGING, MAY 20, 2004 DRAWN UNDER （1） LC NO. 1234 DATED 040417 EXCHANGE FOR USD 18,500.50 AT 60 DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE PAY TO THE ORDER OF BANK OF CHINA THE SUM OF US DOLLARS EIGHTEEN THOUSAND FIVE HUNDRED AND FIFTY CENTS ONLY. TO: （2） D 习题8－1答案 （1） BANK OF AMERICA, LOS ANGELES,CA （2） BANK OF AMEICA, EL MONTE 　　　注意：该汇票中的付款人是偿付行，不是开证行本身。该题考察的是信用证项下汇票的付款人。 习题8－2 信用证条款如下： FROM: KOREA EXCHANGE BANK, SEOUL TO: BANK OF CHINA, JIANGSU BRANCH L/C NO. 1234 DD040112 BENEFICIARY: ABC COMPANY, NANJING DRAFT AT 90DAYS AFTER SIGHT FOR 100 PERCENT OF INVOICE VALUE DRAWN ON US. USANCE DRAFT DRAWN UNDER THIS LETTER OF CREDIT SHOULD BE NEGOTIATED ON A SIGHT BASIS AND ACCEPTANCE COMMISSION AND DISCOUNT CHARGES ARE FOR THE ACCOUNT OF APPLICANT. 发票金额： USD 36,500 请问该信用证的性质？并做改错题。 习题8－2续 汇票显示： NO. AB12 NANGING, 18 FEBRUARY, 2004 DRAWN UNDER KOREA EXCHANGE BANK, SEOUL IRREVOCABLE A LC NO. 1234 DATED JANUARY 12 2004 B EXCHANGE FOR USD 36,500.00 AT SIGHT OF THIS FIRST OF C EXCHANGE PAY TO THE ORDER OF ABC C