国际结算(双语)第六章国际结算相关的单据.pptVIP

第六章 国际结算相关的单据 第一节 单据基本知识 Document of Title, evidence that gives rise to a legal right of possession or control of commodities or money. – In the process of international trade settlement, the relevant parties are dealing with documents, not goods. 国际贸易结算中，有关各方处理的都是单据。 ? Importance of documents in international settlement (1) Modern international settlement centers around documents (当代国际结算以单据为中心) Modern international settlement has evolved from cash settlements to non-cash settlements where credit instruments have taken the place of cash as mediums of exchange. In the settlement process, the relevant parties, that is, the traders and the banks are dealing with documents rather than the physical goods. 现代已经从现金结算到非现金结算，在此过程中交易双方及银行处理的都是单据，而不是实物。 (2) Commercial documents are the evidence of performance of sales contract (商业单据是履行销售合约的证明) A sales contract will normally describe and stipulate the conditions of the goods, its shipment and insurance requirement and payment terms. All these items will be reflected in the corresponding commercial documents. 销售合约中对商品、运输以及保险和付款都有详细的规定，这些都将在单据中体现。 (3) Commercial documents represent title to the goods (商业单据是物权凭证) With the development in international settlement, some commercial documents have evolved to become title documents signifying the ownership of the holder to the physical goods. Therefore, title documents represent physical goods. For this reason, banks will effect payment against correct documents; the exporter will be deemed to make delivery once he surrenders documents and the importer is considered to be in possession of the goods with the title documents in hand. 单据已经发展成为标志着持有人对实物的所有权凭证。物权单据化。 Document List (1) Commercial documents Commercial invoice; Proforma invoice;（估价发票） Manufacturer’s invoice； Receipt invoice; Sample invoice; Consular invoice; Customs invoice; Legalized or visaed invoice;（签证发票） (2) Shipping documents Marine/Ocean bil