目 錄
第 1 章 國際結(jié)算導(dǎo)論 ···················.1
本章學(xué)習(xí)目標(biāo) ······························1
本章重點(diǎn)·····································1
本章難點(diǎn)·····································1
引導(dǎo)案例·····································1
1.1 國際結(jié)算概述 ························2
1.1.1 國際結(jié)算的定義 ···············2
1.1.2 國際結(jié)算的分類 ···············3
1.1.3 國際結(jié)算的產(chǎn)生和發(fā)展 ······4
1.1.4 國際結(jié)算的基本內(nèi)容 ·········6
1.1.5 國際結(jié)算、國際清算與
國際貿(mào)易的關(guān)系 ···············7
1.2 國際慣例概述 ························8
1.2.1 國際慣例的定義 ···············8
1.2.2 國際慣例的特點(diǎn) ···············8
1.2.3 與國際結(jié)算有關(guān)的國際
慣例 ······························9
1.3 國際清算系統(tǒng)概述 ···············.12
1.3.1 國際清算系統(tǒng)的定義和
組成 ···························.12
1.3.2 主要國家的清算系統(tǒng) ······.14
拓展實(shí)訓(xùn)··································.19
復(fù)習(xí)思考題·······························.19
第 2 章 國際結(jié)算工具：票據(jù) ··········22
本章學(xué)習(xí)目標(biāo) ···························.22
本章重點(diǎn)··································.22
本章難點(diǎn)··································.22
引導(dǎo)案例···································22
2.1 票據(jù)概述·····························23
2.1.1 票據(jù)的定義····················23
2.1.2 票據(jù)的特性····················24
2.1.3 票據(jù)的作用····················25
2.1.4 票據(jù)行為·······················26
2.1.5 票據(jù)法··························29
2.2 匯票···································30
2.2.1 匯票的定義····················31
2.2.2 匯票的內(nèi)容····················31
2.2.3 匯票的分類····················36
2.3 本票···································37
2.3.1 本票的定義····················37
2.3.2 本票的必要項目··············37
2.3.3 本票的基本當(dāng)事人···········38
2.3.4 本票的用途····················38
2.3.5 本票的分類····················38
2.4 支票···································40
2.4.1 支票的定義····················40
2.4.2 支票的必要項目··············40
2.4.3 支票的特點(diǎn)····················40
2.4.4 支票的分類····················41
2.4.5 匯票、本票和支票的
區(qū)別·····························42
拓展實(shí)訓(xùn)···································43
復(fù)習(xí)思考題································43
第 3 章 國際結(jié)算工具：單據(jù)·········.47
本章學(xué)習(xí)目標(biāo)·····························47
本章重點(diǎn)··································.47
本章難點(diǎn)··································.47
引導(dǎo)案例··································.47
3.1 單據(jù)概述 ···························.48
3.1.1 單據(jù)的定義 ··················.48
3.1.2 單據(jù)的作用 ··················.48
3.1.3 單據(jù)的分類 ··················.49
3.1.4 單據(jù)繕制的基本要求 ······.50
3.2 商業(yè)單據(jù) ···························.51
3.2.1 商業(yè)發(fā)票 ·····················.51
3.2.2 包裝單據(jù) ·····················.54
3.2.3 運(yùn)輸單據(jù) ·····················.55
3.2.4 保險單據(jù) ·····················.62
3.3 官方單據(jù) ···························.66
3.3.1 原產(chǎn)地證明書 ···············.66
3.3.2 商品檢驗證書 ···············.67
3.3.3 海關(guān)發(fā)票 ·····················.69
3.3.4 領(lǐng)事發(fā)票 ·····················.69
3.4 其他單據(jù) ···························.70
3.4.1 受益人證明 ··················.70
3.4.2 船公司證明 ··················.72
3.4.3 裝運(yùn)通知 ·····················.73
拓展實(shí)訓(xùn)··································.74
復(fù)習(xí)思考題·······························.79
第 4 章 國際結(jié)算方式：匯款 ··········81
本章學(xué)習(xí)目標(biāo) ···························.81
本章重點(diǎn)··································.81
本章難點(diǎn)··································.81
引導(dǎo)案例··································.81
4.1 國際結(jié)算方式概述 ···············.82
4.1.1 國際結(jié)算方式的定義與
內(nèi)容 ···························.82
4.1.2 國際結(jié)算方式的分類 ······.82
4.2 匯款概述 ···························.84
4.2.1 匯款的定義 ··················.84
4.2.2 匯款的當(dāng)事人 ···············.84
4.2.3 匯款的種類 ··················.86
4.2.4 匯款頭寸的償付 ············.86
4.2.5 匯款在國際貿(mào)易中的
應(yīng)用·····························87
4.2.6 匯款結(jié)算方式的風(fēng)險
及防范··························88
4.3 電匯···································90
4.3.1 電匯的定義和特點(diǎn)···········90
4.3.2 電匯業(yè)務(wù)流程·················90
4.3.3 采用不同電匯方式的
電匯內(nèi)容·······················91
4.3.4 中國銀行電匯業(yè)務(wù)操
作方法··························93
4.4 信匯和票匯··························96
4.4.1 信匯的定義和特點(diǎn)···········96
4.4.2 信匯業(yè)務(wù)流程·················96
4.4.3 票匯的定義和特點(diǎn)···········98
4.4.4 票匯業(yè)務(wù)流程·················98
4.4.5 電匯、信匯、票匯的
區(qū)別·····························98
4.5 跨境電子商務(wù)支付··············.100
4.5.1 跨境電子商務(wù)支付的
分類··························.100
4.5.2 第三方支付·················.101
4.5.3 其他小額支付工具········.103
拓展實(shí)訓(xùn)································.104
復(fù)習(xí)思考題·····························.105
第 5 章 國際結(jié)算方式：托收·········107
本章學(xué)習(xí)目標(biāo)··························.107
本章重點(diǎn)································.107
本章難點(diǎn)································.107
引導(dǎo)案例································.107
5.1 托收概述··························.108
5.1.1 托收的定義·················.108
5.1.2 托收的當(dāng)事人··············.108
5.1.3 托收當(dāng)事人之間的關(guān)系··.109
5.1.4 托收指示····················.110
5.1.5 托收匯票····················.112
5.1.6 托收項下的頭寸調(diào)撥·····.114
5.1.7 托收的風(fēng)險·················.115
5.1.8 托收風(fēng)險的防范 ············116
5.2 托收的種類與流程 ···············118
5.2.1 光票托收 ·····················118
5.2.2 跟單托收 ·····················120
5.3 托收慣例 ···························122
5.3.1 URC522 的含義·············122
5.3.2 URC522 的產(chǎn)生與發(fā)展····122
5.3.3 URC522 的主要內(nèi)容·······123
5.3.4 URC522 的運(yùn)用·············124
拓展實(shí)訓(xùn)··································125
復(fù)習(xí)思考題·······························126
第 6 章 國際結(jié)算方式：信用證 ····.130
本章學(xué)習(xí)目標(biāo) ···························130
本章重點(diǎn)··································130
本章難點(diǎn)··································130
引導(dǎo)案例··································130
6.1 信用證概述 ························131
6.1.1 信用證的起源 ···············131
6.1.2 信用證的定義 ···············132
6.1.3 信用證的性質(zhì) ···············132
6.1.4 信用證的主要當(dāng)事人
及其權(quán)責(zé) ·····················132
6.2 信用證的形式與內(nèi)容 ············137
6.2.1 信用證的形式 ···············137
6.2.2 信用證的內(nèi)容 ···············138
6.2.3 SWIFT 信用證的電文
格式內(nèi)容 ·····················138
6.3 信用證的種類 ·····················142
6.3.1 光票信用證和跟單信
用證 ···························142
6.3.2 可撤銷信用證和不可
撤銷信用證 ··················142
6.3.3 不保兌信用證和保兌
信用證 ························143
6.3.4 即期付款信用證、延
期付款信用證、承兌
信用證和議付信用證 ······143
6.3.5 可轉(zhuǎn)讓信用證和不可
轉(zhuǎn)讓信用證·················.144
6.3.6 背對背信用證和對開
信用證·······················.146
6.3.7 循環(huán)信用證和非循環(huán)
信用證·······················.148
6.3.8 預(yù)支信用證·················.149
6.3.9 長期信用證、無效信
用證和電子信用證········.150
6.4 跟單信用證的業(yè)務(wù)流程········.150
6.4.1 跟單信用證基本業(yè)務(wù)
流程··························.150
6.4.2 跟單信用證業(yè)務(wù)操作
實(shí)務(wù)··························.151
6.5 信用證的風(fēng)險和防范···········.154
6.5.1 信用證的風(fēng)險··············.154
6.5.2 信用證風(fēng)險的防范········.156
拓展實(shí)訓(xùn)································.157
復(fù)習(xí)思考題·····························.161
第 7 章 其他國際結(jié)算方式：銀行
保函與備用信用證············165
本章學(xué)習(xí)目標(biāo)··························.165
本章重點(diǎn)································.165
本章難點(diǎn)································.165
引導(dǎo)案例································.165
7.1 銀行保函··························.166
7.1.1 銀行保函的定義···········.166
7.1.2 銀行保函的當(dāng)事人········.167
7.1.3 銀行保函的基本內(nèi)容·····.169
7.1.4 銀行保函的業(yè)務(wù)流程·····.169
7.1.5 銀行保函的分類···········.173
7.1.6 銀行保函與跟單信用
證的異同····················.177
7.2 備用信用證·······················.177
7.2.1 備用信用證的定義········.177
7.2.2 備用信用證的性質(zhì)········.178
7.2.3 備用信用證的分類········.179
7.2.4 備用信用證與跟單信
用證的異同 ··················180
7.2.5 備用信用證與銀行保
函的異同 ·····················181
拓展實(shí)訓(xùn)··································181
復(fù)習(xí)思考題·······························183
第 8 章 國際結(jié)算融資 ················.187
本章學(xué)習(xí)目標(biāo) ···························187
本章重點(diǎn)··································187
本章難點(diǎn)··································187
引導(dǎo)案例··································187
8.1 出口貿(mào)易融資 ·····················188
8.1.1 信用證打包貸款 ············189
8.1.2 出口押匯 ·····················190
8.1.3 賣方遠(yuǎn)期信用證融資 ······192
8.1.4 出口發(fā)票融資 ···············193
8.2 進(jìn)口貿(mào)易融資 ·····················194
8.2.1 開證授信額度 ···············194
8.2.2 信托收據(jù) ·····················195
8.2.3 進(jìn)口押匯 ·····················196
8.2.4 買方遠(yuǎn)期信用證融資 ······197
8.2.5 提貨擔(dān)保 ·····················199
8.3 國際保理 ···························200
8.3.1 國際保理的產(chǎn)生 ············200
8.3.2 國際保理的定義 ············201
8.3.3 國際保理的分類 ············201
8.3.4 國際保理的作用 ············202
8.3.5 國際保理的業(yè)務(wù)流程 ······204
8.3.6 國際保理當(dāng)事人之間
的法律關(guān)系 ··················205
8.3.7 國際保理的風(fēng)險與
防范 ···························205
8.4 福費(fèi)廷 ······························207
8.4.1 福費(fèi)廷的定義··············.207
8.4.2 福費(fèi)廷的特點(diǎn)··············.207
8.4.3 福費(fèi)廷的主要當(dāng)事人·····.208
8.4.4 福費(fèi)廷融資操作流程·····.208
8.4.5 福費(fèi)廷業(yè)務(wù)的益處········.210
8.4.6 福費(fèi)廷與其他融資
方式的比較·················.211
拓展實(shí)訓(xùn)································.212
復(fù)習(xí)思考題·····························.213
第 9 章 國際非貿(mào)易結(jié)算···············216
本章學(xué)習(xí)目標(biāo)··························.216
本章重點(diǎn)································.216
本章難點(diǎn)································.216
引導(dǎo)案例································.216
9.1 國際非貿(mào)易結(jié)算概述···········.217
9.1.1 國際非貿(mào)易結(jié)算的定義··.217
9.1.2 國際非貿(mào)易結(jié)算的范圍··.217
9.2 非貿(mào)易匯款與外幣兌換········.219
9.2.1 非貿(mào)易匯款·················.219
9.2.2 外幣兌換····················.220
9.3 旅行支票和旅行信用證········.221
9.3.1 旅行支票····················.221
9.3.2 旅行信用證·················.226
9.4 國際信用卡·······················.227
9.4.1 國際信用卡的定義········.227
9.4.2 國際信用卡的特點(diǎn)········.228
9.4.3 國際信用卡的分類········.228
9.4.4 國際信用卡的申請與
使用··························.229
9.4.5 國際信用卡組織···········.230
拓展實(shí)訓(xùn)································.231
復(fù)習(xí)思考題·····························.232
參考文獻(xiàn) ····································235