chapter 1 2014年結算與單證1本系

湖北理工學院經濟與管理學院

InternationalSettlementandDocuments

主講人：張華

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E-MAIL：zhang-h1998@

ChapteroneIntroductiontoInternationalSettlementsandDocumentsInternationalSettlements1

InternationalTradeDocuments

2ClassificationofInternationalTradeDocuments

3

InternationalTradeDocuments&Practice

4objectives問題如何做一筆國際貿易？貨物貿易有哪些具體步驟？你認為國際貿易與國內貿易的區(qū)別？extensivequestion引申的問題國際結算與單證的關系合同與單證的關系本課程的體系本課程與本學科的關系本課程的特點及學習方法國際結算的概念指為清償國際間的債權債務關系而發(fā)生在不同國家之間的貨幣收付活動。分為貿易結算和非貿易結算。國際貿易結算是指有形貿易活動(即由商品的進出口)引起的貨幣收付活動，是國際結算的主要內容。其項目單一，但在國際收支中占有特殊地位，并具有結算方式的多樣性。非貿易結算是指由有形貿易以外的活動(包括國際資本流動、國際資金借貸、技術轉讓、勞務輸出、僑民匯款、捐贈、利潤與利息收支、國際旅游、運輸、保險、銀行業(yè)等活動)引起的貨幣收付活動。它的項目繁多，但結算方式簡單，只涉及部分結算方式的內容。國際結算的整體框架

1.一個基礎---合同。2.兩個主題---速度、風險。3.三項內容---票據、結算方式、單據（包含融資）4.多項約束---國際慣例、公約、法規(guī)、原則e.g.2013年進出口總額4.16萬億美元其中，出口總額2.21萬億美元

活期年利率0.35%計算：提前一天結匯，純利潤是？融資--國際結算融資是指進出口商如何利用票據及(或)單據，結合結算方式進行特定方式的融資(或融物)。例如票據貼現、信托收據、進出口押匯、保理、出口信用保險項下融資等。Financing

主要內容1.基本結算方式：匯付、托收與信用證2.結算工具：匯票、支票與本票3.商業(yè)單據:商業(yè)發(fā)票、運輸單據、保險單據、公務證書及其他單據4.國際結算附屬方式：國際保理服務包買票據業(yè)務銀行保函MeansofInternationalSettlement結算方式單證DocumentsCreditInstruments票據課程內容contract合同documents單證國際慣例、法律法規(guī)課程內容國際貿易融資風速險度防范CommercialInvoiceWeightList／MemoPackingDocumentsInsurancePolicy／Certificate)TransportDocuments匯票BillOfExchange／Draft)本票PromissoryNote支票ChequeCheckRemittance

Collection

LetterofCredit

ContentofInternationalSettlementsInternationalFactoringForfeitingLetterofGuaranteeBidBondStandbyLetterofCredit

CreditInstrumentsMeansofInternationalSettlement

Documents

SubsidiaryMeansofInternationalSettlement

RightandDutyofSellerBuyerSeller

CargoLoansRightandDutyofBuyerThebuyerandseller參與國際貿易的相關部門

FinancialDocumentsCommercialDocuments

OfficialDocumentsPublicDocuments

OtherCertificatesCommercialInvoiceWeightList／MemoPackingDocumentsInsurancePolicy／Certificate)TransportDocuments匯票BillOfExchange／Draft)本票PromissoryNote支票ChequeCheckInspectionCertificateCertificateofOriginGSPFormAConsularCertificateOfOriginBeneficiary’sCertificate)CertificateofVessel’sNationalityItineraryCertificateCaptain’sReceipt1.2kindsofInternationalTradedocuments1．根據國際商務單證的用途劃分（1）FinancialDocuments金融單據BillOfExchange／Draft匯票PromissoryNote本票

Cheque／Check支票（2）CommercialDocuments商業(yè)單據是指發(fā)票、運輸單證、所有權單證與國際商務業(yè)務有關的非金融單據。CommercialInvoice商業(yè)發(fā)票WeightList/

Memo重量單／磅碼單PackingDocuments裝箱單據kindsofInternationalTradedocuments常見的有：PackingList／PackingSlip裝箱單PackingSummary包裝提要PackingSpecification包裝說明DetailedPackingList詳細裝箱單MeasurementList尺碼單AssortmentList花色搭配單InsurancePolicy／Certificate保險單／保險憑證TransportDocuments運輸單據等常見的有：OceanBillofLading海運提單RailWaybill鐵路運單CargoReceipt承運貨物收據AirWaybill航空運單ParcelPostReceipt郵包收據CombinedTransportDocument，CTD或C．T．B／L聯(lián)合運輸單據(3)OfficialDocumentsorPublicDocuments官方單據是指政府機關、社會團體簽發(fā)的各種證件。

InspectionCertificate商檢證書CertificateofOrigin產地證GeneralizedSystemofPreferenceCertificateofOriginFormA普惠制產地證,即GSPFormACustomsInvoice海關發(fā)票ConsularInvoice領事發(fā)票ConsularCertificateofOrigin領事產地證(4)OtherCertificates其他證明

Beneficiary’sCertificate受益人證明CopyofCable／Telex／Fax電抄CertificateofVessel’sNationality船籍證明ItineraryCertificate航運路線證明Captain’sReceipt船長收據FreightReceipt運費收據COLLECTIONSICCPUBLICATIONNO.5221995REVISIONINFORCEASOFJANUARY1,1996B“Documents”meansfinancialdocumentsand/orcommercialdocuments：i．“Financialdocuments”meansbillsofexchange，promissorynotes，cheques

，orothersimilarinstrumentsusedforobtainingthepaymentofmoney；ii．“Commercialdocuments”meansinvoices，transportdocuments，documentsoftitleorothersimilardocuments，oranyotherdocumentswhatsoever，notbeingfinancialdocuments．.FinancialDocumentse.g.billofexchangepromissorynotecheckCommercialDmercialinvoicetransportationdocuments1.2kindsofInternationalTradedocumentsURC522國際商會第522號出版物《托收統(tǒng)一規(guī)則》URC522總則與定義中第2條b款的定義，按單證的性質把單證分為:1)商業(yè)單據（CommercialDocuments)如commericialinvoice、transportiondocuments、所有權單據或其他類似的單據；2）金融單據(FinancialDocuments)如billofexchange、promissorynote、check或其他用于取得付款資金的類似憑證。1.2kindsofInternationalTradedocumentsRequirementof

MakingoutDocuments

正確correctness

完整completeness及時Promptness簡明Clearness整潔conciseness1.3制單基本要求

正確：前提條件單證不正確就不能安全結匯。兩方面：一是要求各種單據必須做到“三相符”，即單據與信用證相符、單據與單據相符、單據與貿易合同相符；另一方面則要求各種單據必須符合有關國際慣例和進口國的有關法令和規(guī)定。例：<智斗獅城>注意：銀行企業(yè)差別1.3制單基本要求

完整單證完整的一種意義是指單證群體的完整性。種類完整：單證在通過銀行議付或托收時，一般都是成套、齊全而不是單一的。

內容完整：要求每一種單據的本身內容必須完備齊全。份數完整：要求出口人所提供的各種單據的份數要如數交齊，不能短缺。E.g.Fullsetsof--制單基本要求

及時

出單的日期。合理、可行每一種單據的出單日期不能超過信用證規(guī)定的有效期限或按商業(yè)習慣的合理日期。

交單議付指向銀行交單的日期不能超過信用證規(guī)定的交單有效期。（注意21天）

制單基本要求

簡明要簡化清楚語句流暢語法規(guī)范簡潔、明了整潔

a.單證格式的設計和繕制力求標準化和規(guī)范化。b.單據內容的排列要行次整齊，字跡清晰c.盡量減少差錯和涂改。制單基本要求

1.4.1DefineIncotermsTradetermsareusingashorthandexpressionorthree-letterabbreviationtoindicatetheformationoftheunitpriceanddeterminetheresponsibilities,expensesandrisksbornebytwopartiesaswellasthetimeofthepassingofthepropertyinthegoods.

Warsaw-OxfordRules,1932(CIFONLY))

RevisedAmericanForeignTradeDefinitions(6kinds)

INCOTERMS2000(11kinds)1.4Internationaltrade&practice制單依據合同信用證商品的原始資料國際慣例國內的法律法規(guī)國外客戶要求國外海關要求標準化標準化進程p8單證主要標準樣式常用代碼1.4.1DefineIncotermsTradetermsareusingashorthandexpressionorthree-letterabbreviationtoindicatetheformationoftheunitpriceanddeterminetheresponsibilities,expensesandrisksbornebytwopartiesaswellasthetimeofthepassingofthepropertyinthegoods.

Warsaw-OxfordRules,1932(CIFONLY))

RevisedAmericanForeignTradeDefinitions(6kinds)

INCOTERMS2000(13kinds)1.4Internationaltrade&practice1.4.2UnderstandhowIncotermsassisttraders

Tosimplifycommunicationsbetweentradersaboutthesematters,theInternationalChamberofCommercehascreated:Asetofthirteenstandardpackagesoftermsandconditions,designedtosuittypicaltradingconditions.ThesearecalledIncoterms.

INCOTERMS1.4.3Identifythemainissuesgoverningchoiceofasuitable

IncotermsIncoterms:FOB,

CFR,CIF,FCA,CPT,CIPFreeonBoard

FOB（namedportofshipment，指定裝運港）

例：FOBShanghai，ChinaFOBdefinedinINCOTERMS1.4.4Statethemainprovisionsofthese

FREEONBOARDmeansthatthesellerdeliverswhenthegoodspassovertheship’srailatthenamedportofshipment.Thismeansthatthebuyerhastobearallcostsandrisksoflossofordamagetothegoodsfromthatpoint.TheFOBtermrequiresthesellertoclearthegoodsforexport.Thistermcanonlybeusedforseaorinlandwater-waytransport.Ifthepartiesdonotintendtodeliverthegoodsacrosstheship’srail,theFCAtermshouldbeused.1.FreeonBoard

CFR（namedportofdestination，指定目的港）例：CFRLosAngeles，USACFRdefinedinINCOTERMSwhenthegoodspasstheship’srailintheportof

shipment.Thesellermustpaythecostsandfreightnecessarytobringthegoodstothenamedportofdestination,Buttheriskoflossofordamagetothegoods,

aswellasanyadditionalcostsduetoeventsoccurringafterthetimeofdelivery,aretransferredfromthesellertothebuyer.TheCFRtermrequiresthesellertoclearthegoodsforexport.Thistermcanonlybeusedforseaandinlandwaterwaytransport.Ifthepartiesdonotintendtodeliverthegoodsacrosstheship’srail,theCPTtermshouldbeused.2.CostandFreightCIF（namedportofdestination，指定目的港）

例：CIFLosAngeles，USACIFdefinedinINCOTERMS

COST,INSURANCE,andFREIGHTmeansthatthesellerdeliverswhenthegoodspasstheship’srailintheportofshipment.Thesellermustpaythecostsandfreightnecessarytobringthegoodstothenamedportofdestination,BUTtheriskoflossofordamagetothegoods,aswellasanyadditionalcostsduetoeventsoccurringafterthetimeofdelivery,aretransferredfromthesellertothebuyer.However,inCIFtheselleralsohastoprocuremarineinsuranceagainstthebuyer’sriskoflossofordamagetothegoodsduringthecarriage.3.Cost,Insurance,andFreightConsequently,thesellercontractsforinsuranceandpays

theinsurancepremium.ThebuyershouldnotethatundertheCIFtermthesellerisrequiredtoobtaininsuranceonlyonminimumcover.Shouldthebuyerwishtohavetheprotectionofgreatercover,hewouldeitherneedtoagreeasmuchexpresslywiththesellerortomakehisownextrainsurancearrangement.TheCIFtermrequiresthesellertoclearthegoodsforexport.Thistermcanonlybeusedforseaandinlandwaterwaytransport.Ifthepartiesdonotintendtodeliverthegoodsacrosstheship’srail,theCIPtermshouldbeused.3.Cost,Insurance,andFreight傳統(tǒng)組衍生組FOB、CFR、CIF的衍生FreeonBoardFOB

（namedportofshipment）FreeCarriageFCA

（namedplace）CostandFreightCFR

（namedportofdestination）CarriagePaidToCPT（namedplaceofdestination）Cost,Insurance,andFreightCIF

（namedportofdestination）Carriage&InsurancePaidToCIP

（namedplaceofdestination）

貨交裝運港術語FOB、CFR、CIF貨交承運人術語|FCA、CPT、CIP運輸方式海洋、運河運輸海、陸、空，多式聯(lián)運運輸單據已裝船清潔提單各種運輸單據交貨地點裝運港運輸工具、運輸站、收貨點風險界限船舷第一承運人的監(jiān)管裝卸費用租船運輸時要進一步明確包括在運費中貨交裝運港術語VS貨交承運人術語Commodityan