国际结算复习阶段.ppt

国际结算复习阶段,2007.05.25,沈薇贞副教授,总原则： 以教材为基础，以教学大纲为主线，全面复习、考核。,题型,选择题 判断题 简析题 业务流程图 操作题,选择题举例,在国际结算中 a 是国内结算所没有的一个特殊现象。 a. 对各种国际惯例的依赖 b. 对票据的依赖 c. 结算方式的多样化 d. 对法律的依赖,判断题举例,国际结算方式有汇款方式、托收方式和信用证方式等。在一笔国际交易中，可以将这些结算方式结合起来使用。 判断： 理由：将结合使用不同的结算方式有时是出于保护买卖双方利益的需要，也不违反任何国际惯例。,以上两部分题型的复习基础： 国际结算学习指导与练习习题一习题七。,简析题思考入门,1、商人A借给商人B一笔周转金，三个月后B商用一张见票即付的汇票偿还对A商的欠款。A商将此汇票转让给了S商作为买入其一笔紧俏货的付款。S商在法定的时间内向付款人提示付款，却发现付款人已破产，汇票被拒付。依据各国票据法的通常规定S商可以向谁追索？为什么？,关键点：善意和正当持单人遭拒付有权依法向前手及出票人追索票款及费用,2、德国有个富家子弟约翰逊经常用签发票据来支付其与朋友们的花销欠账，他已花去了其父留下的大半遗产。约翰逊的家人为阻止事情继续恶化向法院告其有败家之虞，请求法庭禁止他治理自己的财产，而由其妻子代为管理。结果法庭判约翰逊为禁治产者，时为某年4月2日。不久，海外有人向约翰逊的妻子提示一张汇票，持票人声称是在与约翰逊合伙开矿，这张汇票正是用于购买开矿物品的。该汇票上的日期为该年4月18日，出票地点为德国某城市。,问题：约翰逊的妻子可以如何处理此汇票？并请解释该案子适用什么法律？,关键点：此汇票的出票日期迟于判决日期，约翰逊已经无权治理自己的财产。,3、A商人开出了一张价值5万美元、远期三个月的汇票，以B为收款人，S为付款人。B 因生意而欠C8万美元，双方约定由B 将A商人开给自己的5万美元汇票和3万美元的货物抵付对C的欠款。后来C又将此汇票转让给了 D。D 向S提示汇票，S因生意不景气而避债在外，D无法承兑该汇票，F闻之表示愿参加承兑。经D同意，F在汇票上指定为B的付款信誉担保。,问题：假如付款期到，S仍无着落，F付款后可以向谁行使追索权？并请分析F的参加承兑有什么意义？,关键点：参加付款人付款后有权向被参加付款人及其前手和出票人行使追索权。,4、A与B签订了一份技术服务合同，A是技术提供方，他将合同的技术服务转让给了C。如果C无法按照原合同规定的时间提供技术服务，他是否可以单方面决定更改服务时间安排？ 为什么？,关键点：契约的转让，其后手的权利不能优于前手。,5、甲窃取了乙的一份提单，并把它转让给丙，即使丙是善意的、支付了对价的受让人，由于甲对该提单无合法的权利，丙也不能对该提单取得合法权利。一旦乙发现被窃，是否有权要求丙返还提单？为什么？,关键点：权利单据的转让，其后手的权利也不能优于前手。,6、A将从B处偷来的票据转让给了C，C因不知情且对票据支付了对价，B能否以A是以偷窃方式获得此票据为理由，要求C归还票据？为什么？,关键点：票据的转让受票据法规范，善意的、支付了对价的后手，其权利可优于前手。,7、某人受让一张远期商业汇票，向付款人提示时，发现付款人公司已破产，遭退票。该汇票共有过两次背书转让。持票人即做成拒绝证书，向汇票上载明的第二个前手背书人追索，结果该背书人刚好出国，半年后才会回国，于是，持票人转而向第一背书人追索。,问题：该持票人的追索行为是否正确？理由？,关键点：持票人遭拒付时，应及时向所有前手发出拒付通知。,8、英国某商人，欲用一张见票后30天付款的汇票支付其向他公司购买货物的欠款。卖方公司先是同意用该汇票支付，但是后来发现该汇票已经第二次背书转让，前一次转让的背书中写有“不受追索”字样，认为一张不受追索的汇票风险太大，于是改变态度，坚持重新开立汇票让对方承兑。请问：该卖方的担心是否有道理？,关键点：根据英国票据法，该“不受追索”的条件仅对前后手起作用。卖方还有出票人和第二次的背书人可追索。,9、议付行在2000年3月15日上午10：00时根据单证相符的原则议付了某个可撤销信用证项下合格的单据，3月15日上午10:30时接到开证行撤销信用证的通知。问：议付行应该怎样处理？,关键点：即使是不可撤销信用证，在议付行根据单证相符的原则议付了受益人的单据后，开证行必须偿付，不可再撤销该信用证。,10、一份要求开立远期汇票的议付信用证，指定议付行在审核了单据无误后，寄往国外承兑行承兑汇票，承兑行在承兑完汇票后又按议付行的要求将汇票进行了贴现，然后将净款汇交给指定议付行，议付行将净款交付给受益人。问：在这个过程中议付行是否议付了受益人的单据？理由？,关键点：议付与否是以议付行是否支付了对价位衡量标准的。,11、当受益人向开证行交单要求获得备用证下的付款时，开证行回答说先将单据留下，在银行对备用证下的基础交易调查清楚，明确是申请人未付款后才能付款。这样的处理是否符合国际惯例？为什么？,关键点：备用证下开证行的审单付款责任具有独立性。,12、信用证的申请人告诉银行经商检证实受益人所交货物完全不符合贸易合同规定，货物已被拒收，他不欠受益人债务，相反，他还要向受益人索赔。因此银行可以不必理会受益人交来的单据。申请人的主张是否有理？开证行该如何处理？,关键点：信用证虽然以贸易合同为基础性文件开立，但是，一经开立就是独立于贸易合同的。,13、某进口商与出口商商议开立延期付款信用证，出口商同意开立远期信用证，但是提出要求开立承兑信用证。请问：对于出口商而言延期付款信用证与承兑信用证有什么不同？,关键点：在出口商能否利用银行承兑汇票及时周转资金的意义上不同。,14、在信用证方式下，除非信用证内另有规定外，哪些提单是银行不接受的？,关键点：不清洁提单、运输行以自己的名义签发的提单、租船契约提单、帆船提单、过期提单以及任何违反UCP500规定的提单。,15、常见的软条款主要限制信用证的哪些方面条款？,关键点：限制信用证生效、限制出口人装运、限制出口人单据、限制出口人交单、开证行非单据性有条件付款责任。,16、 香港进口商按合同规定向上海出口商凭单付款，通过香港渣打银行电汇。中国银行上海分行在香港渣打银行有账户，香港渣打银行在给中国银行上海分行的偿付指示中可以怎样写? 若账户关系相反，偿付指示中又应怎样写? 而假如两家银行之间并没有账户关系，却在香港汇丰银行都设有账户，香港渣打银行在给中国银行上海分行的偿付指示中可以怎样写?,关键点：授权借记、主动贷记、共同账户行转账的不同写法。,17、某汇票如果漏写了出票日期是否在提示前持票人必须补记？出票日期有什么重要意义？,关键点：根据我国票据法规定，出票日期是必备项目。,18、辽宁某贸易公司与美国金华企业签订了销往香港的5万立方米花岗岩合同，总金额高达1，950万美元。买方通过香港某银行开出了上述合同下的第一笔信用证，金额为195万美元。信用规定：“货物只能待收到申请人指定船名的装运通知后装运，而该装运通知将由开证行随后经信用证修改书方式发出”。该贸易公司收到来证后，即将质保金260万元人民币付给了买方指定代表，装船前，买方代表来产地验货，以货物质量不合格为由，拒绝签发“装运通知”，致使货物滞留产地，中方公司根本无法发货收汇，损失十分惨重。,问题：是什么造成了该业务下中方公司的损失？请分析信用证软条款的实质。,关键点：“货物只能待收到申请人指定船名的装运通知后装运，而该装运通知将由开证行随后经信用证修改书方式发出”是软条款，已将银行信用改换为进口商信用。,19、议付行若发现受益人交来的单据与信用证不符，有哪些处理方法？,关键点：退回修改、凭保议付、电提、表提。,20、一张在付款时间上写明“at sight”的汇票，法律如何规定其最迟的提示期间的？而一张付款时间写明“at 30days after sight”或“at 30days after date”或“on 1 April, 2004” 的汇票法律如何规定其最迟的提示付款的期间的？,关键点：即期汇票出票后一个月内必须提示付款、远期信用证到期日期算10日内必须完成提示付款。,业务流程图包括：,（一）托收流程图，要求四种交单条件下的业务流程： D/P即期； D/P远期； D/A； D/P./R,（二）信用证业务流程图,操作题包括：,（一）单纯票据操作 出票 承兑 背书 保证 参加承兑,出票例题,Drawer: Shanghai Exporting Co., No.12, Nanjing Rd.(East), Shanghai Drawee: Hongkong Importing Co., 65 Nathan Rd., Kowlon, Hongkong Payee: Bank of China, Shanghai Sum: USD 3,000.00 Tenor: at 30 days after sight Date: March 10, 2000,Exchange for USD 3,000.00 Shanghai,March 10,2000 At 30 days after sight this Exchange pay to Bank of China, Shanghai the sum of US Dollars Three Thousand Only To Hongkong Importing Co., For Shanghai 65 Nathan Rd.,Kowlon, Exporting Co., Hongkong No.12, Nanjing Rd.(East), Shanghai (signature),承兑示范,ACCEPTED payable at City Bank, HongKong to mature on May 10th, 2002 for HongKong Clothes Co., Ltd on March 18th, 2002 (signature),注意：付款人做承兑。,背书示范,pay to the order of Construction Bank of China ,Shanghai for Shanghai Textile Exp. & Imp. Co., Ltd on March10th, 2002 (signature),注意：这是完全背书。,托收背书示范：,For collection pay to CITI BANK, HONG KONG for Construction Bank of China ,Shanghai on March11th, 2002 (signature),保证示范,Guaranteed for a/c of Shanghai Textile Exp. & Imp. Co., Ltd Guarantor: Construction Bank of China ,Shanghai on March10th, 2002 (signature),参加承兑示范,Acceptance for honor of ABC for CITI BANK, PARIS March10th, 2002 (signature),（二）托收业务下汇票的开立和托收背书；,托收下开立汇票要领：,出票人：出口商 收款人：出口商（或其他指定的人） 付款人：进口商 出票条款：Drawn against shipment offromtofor collection 在付款时间前面标注出交单条件,示范,Exchange for HKD 1,000,000.00 Shanghai, -2002 D/P At 90 days after sight this exchange pay to the order of Ourselves the sum of HK Dollars One Million Only Drawn against shipment of L-120 refrigerator at HKD 500 per set from Shanghai to HongKong To Hongkong Phoenix For Shanghai Great Wall Trading Co. Electrical Co. Ltd (signature),（三）信用证下汇票的出票、议付背书；,信用证下开立汇票要领：,出票人：出口商 收款人：出口商（或其他指定的人） 付款人：开证行/指定银行 出票条款：Drawn under (开证行名称、信用证编号、开证日期),示范,No.1234 Exchange for 100,000 Tampa, Florida -，200- At sight this first Exchange (the second Exchange unpaid) pay to the order of The American Exporter Co. Inc. The sum of US Dollars one hundred thousand only Drawn under The French Issuing Bank, Paris, L/C No.12345 Date January 1,2000 To The French Issuing Bank For The American 38 rue Francois ler Exporter Co. Inc. 75008 Paris, France 17 Main Street Tampa, Florida (signature),（四）指出信用证的各当事人、各日期以及信用证的种类；,（五）审证与改证；,根据贸易合同条款审查国外来证，指出信用证中存在的问题，并说明如何修改。,审证与改证的要求：,Purchase Contract 销售确认书 Purchase Contract Number: 954361 合同编号 Date: June 15,2006 日期 Buyer: The Eastern Trading Company, Ssaka, Japan 买方 Seller: Shanghai Donghai Garments Imp. & Exp. Corporation, 卖方 Shanghai , China Description of Goods: Pure Cotton Mens Shirts， Art. No. 9-71323， 品名及规格 Size Assortment: S/3 M/6 and L/3 per doz. Quantity: 5000 doz. 3% more or less at sellers option 数量 Kind of Package: Each piece in a polybag, half a dozen to a paper 包装 box, 10 dozens to a carton Unite Price: US $ 120.00 per doz. CIFC5% Kobe/Osaka 价格 Delivery of Goods: During Aug./Sept., 2006 in two equal shipments 交货 Insutance: To be covered by the sellar for 110% of invoice value 保险 againg All Risks as per China Insurance Clause dated Jan. 1st,1981 Payment: By irrevocable letter of credit payable at sight, to reach 支付 the seller not later than July 20,2006 and remain valid for negotiation in China until the 15th days after the date of Shipment.,Letter of Credit 信用证 Bank of issuing : Advising Bank: Fuji Bank Ltd., Osaka, Japan Bank of China, Shanghai Beneficiary: Shanghai Donghai Garments Imp. & Exp. Corp. Shanghai China Amount: not exceeding US$ 600,000.00 Dear Sirs: At the request of The Eastern Trading Company, Ssaka, Japan we hereby issue in your favour this irrevocable documentary Credit No.219307 which is available by acceptance of your daft at 30 days after sight for full invoice value drawn on Fuji Bank Ltd., New York, N.Y.U.S.A. bearing this clause: “Drwn under documentary Credit No 219307 of FuJi Bank Ltd.” Accompanied by the following documents: (1) Signed Commerical invoice in four copies. (2) Full set clean on board Bills of Lading made out to order and blank endorsed marked “freight prepaid” and notify applicant. (3) Insurance Policy for full invoice value plus 110% covering all Risks as per ICC dated 1.1,1981 (4) Certificate of Origin issued by CCIB (5) Inspection Certificate issued by applicant. Covering: 5000 doz. Pure Cotton Mens Shirts，Art. No. 9-71323，Size Assortment: S/2, M/6, L/4 per dozen，at US $ 120.00 per doz. CIF Kobe/Osaka, packed in cartons of 12 doz. Each. Shipment from Chinese Port to Kobe/Yokohama at buyers option not later than Sept. 30, 2006 Transhipment is prohibited. Partial Shipment is allwed. This credit in valid in Osaka, Japan. Special conditions: Documents must be presented within 15 days after date of issurance of the Bills of lading but in any event within this credit validity. We hereby undertake to honour all drafts drawn in accordance with the terms of this credit. For FuJi Bank Ltd. （signature）,销售确认书上 US $ 120.00 per doz. CIFC5% Kobe/Osaka 5000 doz. 3% more or less 信用证上 Amount: not exceeding US$ 600,000.00,信用证金额当相应有3%的上下容差,US$ 600,000.00 ，more or less 3%,销售确认书上 By irrevocable letter of credit payable at sight 信用证上 irrevocable documentary Credit by acceptance of your daft at 30 days after sight 信用证应当是即期的而非承兑信用证 payment at sight,销售确认书上 valid for negotiation in China 信用证上 无可议付的规定 应当允许在出口国银行议付 available by negotiation in China,销售确认书上 for 110% of invoice value againg All Risks as per China Insurance Clause dated Jan. 1st,1981 信用证上 full invoice value plus 110% covering all Risks as per ICC dated 1.1,1981 保险金额和保险条款出错 110% of invoice value；CIC,信用证上 Inspection Certificate issued by applicant. 检验证书应当是由中国商检局签发的 而非由开证申请人签发 Inspection Certificate issued by CCIB,销售确认书上 5000 doz. 3% more or less at sellers option 信用证上 5000 doz. 数量短溢装条款漏了 5000 doz. 3% more or less at sellers option,Description of Goods: 品名及规格 Size Assortment: S/3 M/6 and L/3 per doz. 信用证上 Size Assortment: S/2, M/6, L/4 per dozen,销售确认书上,货物种类规定出错,S/3 M/6 and L/3 per doz.,销售确认书上 US $ 120.00 per doz. CIFC5% Kobe/Osaka 信用证上 US $ 120.00 per doz. CIF Kobe/Osaka 应当是含佣价而不是净价 US $ 120.00 per doz. CIFC5% Kobe/Osaka,销售确认书上 Each piece in a polybag, half a dozen to a paper box, 10 dozens to a carton 信用证上 packed in cartons of 12 doz. Each. 包装条款出错 Each piece in a polybag, half a dozen to a paper box, 10 dozens to a carton,销售确认书上 CIFC5% Kobe/Osaka 信用证上 Shipment from Chinese Port to Kobe/Yokohama at buyers option 关于运输目的港的选择港规定出错 Kobe/Osaka,销售确认书上 valid for negotiation in China 信用证上 This credit in valid in Osaka, Japan. 信用证应当在中国到期 This credit in valid in China.,销售确认书上 valid for negotiation in China until the 15th days after the date of Shipment. 信用证上 Documents must be presented within 15 days after date of issurance of the Bills of lading but in any event within this credit validity. 在交单有效期上规定出错 within 15 days after date of Shipment,信用证上 We hereby undertake to honour all drafts drawn in accordance with the terms of this credit. 开证行确定的付款承诺表达不清楚 engage,（六）审单,审单的要求,根据不可撤销信用证样本 ，代表议付行审核受益人递交的单据 。,LETTER OF CREDIT（信用证） Name of Issuing Bank Place and date of issue The Mitsui Bank Ltd., Tokyo, 3 March, 1999. 15 Marunouche 3-Chome, Tokyo Japan To: China National Animal Byproducts This Credit is advised through Imp. And Exp. Corp. Tianjin Branch Bank of China, Tianjin 66 Yentai Street, Tianjin, China. Dear Sirs, By order and for account of Tokyo Keyboard Distributers, 12-14 Monmachi 3-Chome, Tokyo, Japan we hereby issue an Irrevocable Documentary Credit No. 901026 for USD5600.00 (say US dollars five thousand six hundred only ) to expire on 30 June, 1999 in China available with any bank in China by negotiation against beneficiarys draft(s) at sight drawn on us and the documents detailed herein：(1)Commercial Invoice in triplicate. (2)Full set 2/2 originals clean on board marine Bills of Lading made out to order and blank endorsed marked freight prepaid notifying Tokyo Keyboard Distributers, 12-14 Monmachi 3-Chome, Tokyo, Japan. (3) Paking List in triplicate (4)Certificate of Origin in China (5)Insurance Policy or Certificate covering All risks and war risks for 110% of the invoice value stipulating claim, if any, to be payable in currency of the draft. (6)Certificate of Weight in triplicate (7)Certificate of Analysis in triplicate Evidencing shipment of 1600PCS Footballs GBW32P, water proof USD3.5/PC C.I.F. Tokyo from Tianjin port to Yokyo not later than 16 June ,1999 Partial shipment allowed.Transhipment not allowed Documents to be presented within 15 days after the date of the transport documents but within the validity of the credit. We hereby engage with drawers and /or bona fide holders that drafts drawn and negotiated in conformity with the terms of Credit will be fully honoured on presentation. Instructions to the advising bank: Yours faithfully The Mitsui Bank Ltd., Tokyo Signature(s),假设以下所给出的信息是从受益人所交单据中摘出的,一张商业发票上显示： Date: 3 March, 1999 For account of: China National Animal Byproducts Imp. And Exp. Corp. Tianjin, Branch Issuer: Tokyo Keyboard Distributers,Tokyo Unit price: USD3.5/PC C.I.P. Tokyo Description of goods: Footballs, Water proof,商业发票错误： 、项 正确应是： 项 应在受益人收到信用证以后开具发票。 项For account of:Tokyo Keyboard Distributers,Tokyo 项Issuer: China National Animal Byproducts Imp. And Exp. Corp. Tianjin, Branch 项Unit price: USD3.5/PC C.I.F. Tokyo 项Description of goods: Footballs GBW32P, Water proof,一张运输单据上显示： on board: 17 June,1999 Description of goods: Footballs Freight: Collect Endorsement: Deliver to the order of Issuing Bank,运输单据上错误： 、项 正确应是： 项 on board: （before）16 June,1999 项Freight: Prepaid 项Endorsement: (blank endorsement),一张保险单据上显示： Date: 18 June,1999 Place of claim: in China Conditions: All risks,保险单据上错误： 、项 正确应当是： 项Date: (before)16 June,1999 项Place of claim: in Japan 项Conditions: All risks and war risks,祝同学们考试顺利！,再见！,