国际贸易结算支付方式的选择和运用.docVIP

专业资料 word完美格式 目 录 摘要···································2 第1章 绪论····································3 第2章 国际贸易结算支付方式的主要种类············　·······3 2.1汇付结算方式·····························3 2.2托收结算方式·····························4 2.3信用证结算方式····························4 2.4 银行保函·······························4 2.5 备用信用证······························4 第3章 影响国际贸易支付方式选择及运用的因素·······················4 3.1国际贸易支付方式本身的特点·······················4 3.2选择国际结算支付方式时应考虑的实际因素·················5 3.2.1客户信用·······························5 3.2.2经营意图·······························5 3.2.3贸易术语·······························5 3.2.4运输单据·······························5 3.2.5财务成本·······························5第四章 支付方式的实际应用···························5 4.1国际结算方式选择注意事项························5 4.1.1在确定付款方式之前，尽量多做客户资信调查···············5 4.1.2不同地区的客户，采用不同的做法···················5 4.1.3视合同金额的大小和新、老客户区别对待，灵活采用结算方式······5 4.1.4对客户资信实行动态掌握，连续考察，随时注意调整结算方式······5 4.1.5运用灵活的T/T付款方式························5 4.2支付方式的综合运用··························5 4.2.1信用证与汇付结合应用······················5 4.2.2信用证与托收结合应用······················5 4.2.3银行保函与汇付结合使用······················5 4.2.4银行保函与托收结合使用······················5 4.2.5信用证与银行保函的结合应用······················5 4.2.6汇付与托收相结合······················5 4.2.7汇付与备用信用证结合使用······················5 4.2.8托收与备用信用证或银行保函相结合··················5 结束语·································5 ································· 参考文献································· 致谢··································· 第1章 绪论 国际结算使各国的产品、服务和资金得以交换，从而让生产得到远比国内市场宽阔的发展空间，实现了更大规模的持续发展；使资金实现国际转移，实现跨国投资，在全球范围内配置资源，促进了生产力的发展，以便得到最大收益。假如没有相应的国际结算业务，经济的全球一体化就根本无法进行，各国的经济发展也势必受到极大的损害。 第2章 国际贸易结算支付方式的主要种类 国际贸易结算支付方式的主要种类有如下五点： 2.1 汇付结算方式 汇付，又称汇款，是最简单的国际货款结算方式。采用汇付方式结算货款时，卖方将货物发运给买方后，有关货运单据由卖方自行寄送买方；而买方则径自通过银行将货款汇交给卖方。[1]这对银行来说，只涉及一笔汇款业务，并不处理单据，属于商业信用，采用顺汇法。 汇付业务涉及的当事人有四个：付款人（汇款人remmitter）、收款人（payee或beneficiary）、汇出行（remitting bank）和汇入行（paying bank）。其中付款人（通常为进口人）与汇出行（委托汇出汇款的银行）之间订有合约关系