国际结算中英对照.doc

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1、11.1TheConceptofInternationalTrade国际贸易的观念Internationaltradeistheexchangeofgoodsandservicesproducedinonecountryforthoseproducedinanothercountry.Inmostcasescountriesdonottradetheactualthegoodsandservices.Rathertheyusetheincomeormoneyfromthesaleoftheirproductstobuytheproductsofanothercountry.1.2Introdu

2、ctiontoInternationalPaymentsandSettlementsInternationalpaymentsandsettlementsarefinancialactivitiesconductedamongdifferentcountriesinwhichpaymentsareeffectedorfundsaretransferredfromonecountrytoanotherinordertoclearrelationsofdebts.国际支付与结算是指为清偿国际间的债权债务关系或跨国转移资金而发生在不同国家之间的货币收付活动。1.2categories(分类)(1)、

3、AccordingtothecauseofinternationalsettlementInternationaltradesettlement(国际贸易结算)Internationaltradesettlementiscreatedonthebasisofsalesofcommodities.国际贸易结算是指有形贸易活动（即由商品的进出口）引起的货币收付活动.（主要形式）Internationalnon-tradesettlement(国际非贸易结算)invisibletrade无形交易financialtransaction金融业务paymentbetweengovernments政府间的

4、款项others其他业务(2)、AccordingtowhethercashisusedCashsettlement(现金结算)Internationalpaymentsiseffectedbyshippingpreciousmetalstakingtheformofcoins,barsorbullionstoorfromthetradingcountries.Non-cashsettlement(非现金结算)Internationalpaymentissettledbywayoftransferringfundsthroughtheaccountsopenedinthesebanks.Fou

5、rmajorclearingsystemsintheworld(四大清算系统)2.1SWIFT(SocietyforWorldwideInterbankFinancialTelecommunication)SWIFTisaserviceorganizationestablishedtomeetanumberofspecializedserviceneedsrelatingtointerbankfinancialcommunicationsthroughadedicateddataprocessingandtelecommunicationsystem.Membership会员制Lowexpen

6、ses低费用Security安全性Standardised标准化2.2CHIPS(TheClearingHouseInterbankPaymentSystem).纽约清算所同业支付系统2.3CHAPS（ClearingHouseAutomatedPaymentSystem）伦敦银行同业自动支付系统2.4TATGET（Trans-EuropeanAutomatedReal-TimeGross-SettlementExpressTransfer）泛欧实时全额自动清算系统3.1CorrespondentBank代理银行Correspondentbankingisanarrangementunderw

7、hichonebank(correspondent)holdsdepositsownedbyotherbanks(respondents)andprovidespaymentandotherservicestothoserespondentbanks.Sucharrangementsmayalsobeknownasagencyrelationshipsinsomedomesticcontexts.是接受其他国家或地区的银行委托，代办国际结算业务或提供其他服务，并建立相互代理业务关系的银行。2。EstablishmentofacorrespondentbankControldocuments可控

8、制的文件Correspondentarrangement建立代理关系Specimenofauthorizedsignatures印鉴，是银行有权签字人的签字式样。Telegraphictestkey/SWIFTauthentickey密押是用于识别银行电讯文件的数字密码。Scheduleoftermsandconditions费率表是银行在办理业务时收费的依据。CreditInstrumentsforfour四种常用于国际结算的信用票据Negotiableinstrument可转让的票据Negotiableinstrument,alsoknownascreditinstrument,isanu

9、nconditionalorderorpromisetopayacertainamountofmoney.Itcaneasilybetransferable.Functions(票据的功能)Asameansofpayment;付款方式Asacreditinstrument;信用票据Asameansoffinance.金融工具Asatransferableinstrument;可转让的票据BillofExchange汇票Abillofexchangeisdefinedofficiallyasanunconditionalorderinwriting,addressedbyonepersontoa

10、nother,signedbythefirstperson,requiringthesecondpersontowhomitisaddressedtopayondemand,oratafixedordeterminablefuturetime,acertainamountofmoney,to,ortotheorderof,aspecifiedpersonortothebearer.无条件的书面命令汇票是由一个人(drawer)向另一个人(drawee)签发的，要求受票人见票时或在未来某一规定的或可以确定的时间(tenor)将一定金额的款项支付给某一特定的人或其指定人，或持票人(payee)。E

11、ssentialsofabillofexchange绝对必要事项：Suchwordsas“billofexchange”exchange;draftorso书面写有汇票字样uAnunconditionalorderinwriting无条件的支付命令nameandaddressofthedrawee(addresseepayer)付款人名字和地址signatureorstampofthedrawer出票人的签名和盖章udateoftheissue开立的日期Aboutsomedollars确定的金额nameorbusinessentityofthepayee收款人的名字或商务实体Actsofabi

12、llofexchange汇票的票据行为Issue/draw（出票）drawandsignadraft出票人写汇票并且签字2、deliverittothepayee出票人将汇票交付给收款人 Endorsement（背书）Whentheholderofadraftwantstotransferorpassitstitletoanotherperson,heshouldsignonthebackofthedraftanddeliverittotheendorsee.Itsanactofnegotiation.（1）背书人不再是票据的持票人，需向其后手承担担保承兑和付款的责任。（2）被背书人成为持票人

13、，享有票据权利Presentation（提示）Presentforacceptance提示承兑我国见票给付1个月期限Presentforpayment提示付款日内瓦规定到期日前后两个营业日Acceptance（承兑）3Acceptanceofadraftisasignificationbythedraweeofhisassenttotheordergivenbythedrawer.Heengages,bysigninghisnameacrossthefaceofthebillthathewillpaywhenitfallsdue（到期）.Payment（付款）债务人完成债券的偿还 Dishon

14、or（拒付或退票）Actofdishonorisafailureorrefusaltomakeacceptanceonorpaymentofadraftwhenpresented.拒绝承兑；拒绝付款；避而不见；死亡；破产，被责令Recourse（追索）objecttorecourse:drawer,endorser,acceptor,otherdebtororder:inorderornotinorder;normallydirectlytothedrawer持有合格的票据；持票人尽责（提示）；发生拒付Guarantee（保证）guarantor：athirdparty保证人是第三方warra

15、ntee：drawer,acceptor,endorser被保证人是出票人，承兑人，背书人Suminmoneyrecoursed:追索需要的费包括21.Paramount(interestincluded);Lostinterest3.Chargesresultfromnoticeofdishonorandprotest汇票的贴现:持票人在票据到期前为获取现款向银行贴付一定的利息所做的票据转让。贴现的计算：贴现净值到期价值贴现利息贴现利息D（Vtr）/TV到期价值t贴现日到到期日的天数r年贴现率T1年的基础天数（360天计）带息应收票据利息的计算公式为：应收票据利息=应收票据面值利率期限应收票

16、据到期价值=应收票据面值(1十利率期限)“期限”是指票据签发日至到期日的间隔时间。AdraftwasissuedonJuly30th,2008.TheparvaluewastenthousandRMB,therateofinterestperannumwas8%.Thetenorwas3monthsaftersightandthedraweeaccepteditonAugust27th,2008.Theholderdiscountedthedraftattherateof10%perannumonSeptember19th,2008.Howmuchcantheholderreceive?到期价

17、值（100008120）/3601000010266.67元贴现利息（10266.671069）/360196.78元贴现净值10266.67196.7810069.89元categoriesofdraft汇票的种类（1）accordingtodrawerbankersbilltradebill（2）accordingtowhetherdocumentsareattachedcleanbilldocumentarybill（3）accordingtotenor sightdraftTimebill（4）accordingtoacceptor TradersacceptancebillBanke

18、rsacceptancebill4、PromissoryNote本票Apromissorynoteisanunconditionalpromiseinwritingmadebyoneperson(themaker)toanother(thepayeeortheholder),signedbythemakerengagingtopayondemand,oratafixedordeterminablefuturetime,asumcertaininmoneytoortotheorderofaspecifiedpersonortobearer.出票人签发的，承诺自己在见票时无条件支付确定金额给收款人

19、或者持票人的票据。我国的票据法中实际只规定了即期银行本票。Categoriesofapromissorynote本票的种类Bankersnotesandtradersnotes(银行本票和商业本票anenterpriseoraperson)Specialnotes(记名本票)andnotepayabletoorder(指示性本票)Sightnotesandtimenotes(即期本票和远期本票)Bankersnotesareallsightnotes.Threekindsoftimenotes:onthe20thJune2008;At90daysafterdate;At90daysafters

20、ight我国票据制度中的本票，必须是“记名式银行即期本票”Check支票Acheckisanunconditionalorderinwritingaddressedbythecustomertoabanksignedbythatcustomerauthorizingthebanktopayondemandaspecifiedsumofmoneytoortotheorderofanamedpersonortobearer.支票(ChequeorCheck)是以银行为付款人的即期汇票。Categoriesofacheck支票的种类Checkpayabletoorder(记名支票)eg.PaytoA

21、Co.only;PaytoACo.ororder.取款时须由收款人签章，方可支取。Checkpayabletobearer(不记名支票)Itcanbepayablewithoutthesignatureofthebeareranditcanbetransferredbydelivery.支票上不记载收款人姓名无须在支票背后签章，只写“付来人”，此项支票仅凭交付而转让。Crossedcheque(划线支票)Acrossingisineffectaninstructiontothepayingbankfromthedrawerorholdertopaythefundtoabankonly.普通划线

22、是在平行线中不注明收款银行名称的支票，收款人可以通过任何一家银行代收票款入账。Chapter5：InternationalBankRemittance(国际银行汇兑)银行间转换货币清偿债务。Remittancereferstothetransferoffundsfromonepartytoanotheramongdifferentcountriesthroughbanks.汇款，也称汇付。它是指银行或其他金融机构（汇出行RemittingBank）应汇款人（付款人Remitter）的要求，通过一定的方式将一定的金额交给其国外的代理机构（汇入行PayingBank），并由汇入行将款项解付给收款人

23、（PayeeorBeneficiary）的一种结算方式。TelegraphicTransfer,T/T(电汇汇款)Remittancebycable/telex/SWIFTisoftenreferredtoascabletransferortelegraphictransfer,namelyT/T.电汇是汇出行应收款人的申请，用加押电报、电传或SWIFT形式指示汇入行（国外联行或代理行）付款给收款人的一种汇款方式。TelegraphicTransferProcedure电汇汇款的流程5Characteristics电汇的特性:Itisakindofremittance(顺汇).Itisthef

24、astesttypebutthechargesarealsohigher.速度最快但是费用最高Inbankremittance,theT/Tisinpreferencetoothers.Itisdealtonthesamedayandthebankcantusethefundsunderway.在银行汇款中，电汇是最好的。Itissafeandcreditable.安全可靠MailTransfer,M/T(信汇汇款)Remittancebyairmailtransfersfundsbymeansofapaymentorder,amailtransferadvice,orsometimesana

25、dviceissuedbyaremittingbank,attherequestoftheremitter.Characteristics特点:Itisakindofremittance(顺汇).Thechargesislow.Itistheslowertypeandbecauseofmail,itwillspendmoretimetoreceivethemoney.Bankcanoccupythefundsunderwayforashorttime.银行可以在短时间内占用。DemandDraftD/D(票汇)Abankersdemanddraft(D/D票汇) isanegotiablein

26、strumentdrawnbyabankonitsoverseasbranchoritscorrespondentabroadorderingthelattertopayondemandthestatedamounttotheholderofthedraft.汇票是银行开具的可自由转让的单据，委托付款人在见票时或者在制定日期无条件支付确定的金额给收款人或持票人的票据。CharacteristicsofD/D:（Aurthorizedsignature有权签字人签字）Thepayingbankisflexible.支付行可以灵活地支付Thedraftcanreplacethecashtobene

27、gotiated.汇票可以代替现金转让Thedraftiscarriedbytheremitterhimselforispostedbytheremittertothepayee.汇票可以让汇款人直接拿给收款人，也可以寄给收款人Thepayingbankneed notnotifiesthebeneficiaryandthelatterwillcometoreceivethemoney.支付行需要不通知受益人，而后他将会来收钱。Cover(头寸):istheremittedfunds.Oncetheremittingbankinstructedthepayingbanktooffer面值：fa

28、cevalue赊账：openaccount破产法：bankruptcylaw印花税：stampduty总资产：totalassets贸易壁垒：tradebarrier进口关税：importtariff资金转移：fundtransfer有形贸易：tangibletrade无形贸易：intangibletrade国际惯例：internationalcustomsandpractices清算系统：clearingsystem银行竞争：bankingcompetition国际支付：internationalpayment缺乏经验：lackofexpertise全球策略：globalstrategy专业

29、服务：professionalservice财务报表：financialstatement远期汇票：termbill跟单汇票：documentarydraft流通工具：negotiableinstrument授权签字：authorizedsignature金融机构：financialinstitution运输单据：shippingdocument托收指示：collectioninstruction拒绝证书：protest商业用途：commercialutility契约安排：contractualarrangement付款义务：obligationofpayment独立责任：independen

30、tresponsibility合同义务：contractualobligation信用评估：creditevaluation经济衰退：economicrecession法律文件：legaldocument指定银行：nominatedbank信誉调查：creditinvestigation提货担保：shippingguarantee转移风险：transferrisk信用额度：creditline汇款人账户：remittersaccount可兑换货币：convertiblecurrency大小写金额：amountinwordsandfiguresSWIFT密押：SWIFTauthenticatio

31、nkey第二还款来源：thesecondsourceofrepayment多式联运提单：multimodaltransportdocument全球金融市场：globalfinancialmarket需要时的代理：agentincaseofneed全球经济一体化：economicglobalization带有不符点的单据：discrepantdocument有条件的付款承诺：conditionalundertakingofpayment无条件的支付承诺：unconditionalpromiseofpayment全球金融同业通讯协会：SWIFT无条件的书面支付命令：unconditionalord

32、erofpaymentinwriting海外分支机构和代理行：overseasbranchesandcorrespondentbanks1.国际结算涉及有形贸易和无形贸易，外国投资，从其他国家借贷资金等等。Theinternationalsettlementinvolvestangibletrades,intangibletrade,foreigninvestments,fundsborrowedfromorlenttoothercountriesandsoon.2.许多银行注重发展国际结算和贸易融资的业务。Manybankshavefocusedontheirbusinessofintern

33、ationalsettlementandtradefinance.3.大多数国际间的支付来自于世界贸易。Mostoftheinternationalpaymentsoriginatefromtransactionsintheworldtrade.4.一般来说，国际结算的方式分为三类：汇款，托收和信用证。Usuallytheinternationalsettlementisdividedintothreebroadcategories:remittance,collectionandletterofcredit.5.用于国际结算的的货币是可兑换的货币。Currenciesusedintheint

34、ernationalsettlementareconvertiblecurrencies.6.每一个通信和支付系统都有自己的使用规则。Eachcommunicationandpaymentsystemhasitsownrules.7.有五种美元清算的方式。TherearefivesUSdollarfundtransferpaymentmethods.8.欧元是欧盟国家使用的货币。EuroisthesinglecurrencyoftheEuropeanUnion.9.香港作为国际金融中心必须遵循国际惯例。Asaninternationalfinancialcenter,HongKongmustf

35、ollowinternationalpaymentpractices.10.两家银行建立代理行关系的原则是基于双方的互惠互利。Theoverallprincipletoestablishcorrespondentbankingrelationshipbetweentwobanksisonthebasisofmutualbenefits.11.一家银行对其所在国金融系统的重要性是对该银行进行评级的重要因素。Theimportanceofabanktoitscountrysfinancialsystemisamajorfactorintheratingprocess.12.穆迪和标准普尔在对银行进

36、行评级时有许多相似之处。MoodyandStandard&Poorssharemanysimilaritiesinratingbanks.13.许多著名的大银行是根据一定的程序来向代理行提供信用额度。Thecreditlineforacorrespondentisworkedoutaccordingtocertainproceduresinmanysizeableandwell-knownbanks.14.银行不仅可从贸易融资中获利，而且还可以介入金融活动之中。Notonlybankscangainfromtradefinance,theycanalsoengageinthosefinanci

37、alactivities.15.由于这张信用卡的持卡人不讲信用，发卡银行将取消该卡。Theissuingbankofthiscreditwillcanceltheholderscardbecauseofhispoorcreditstanding.16.旅行支票异于在国外银行旅店商店机场等兑现。Travellerschecksareeasilyencashableatbanks,hotel,shopsandairportsabroad.17.汇票和本票的定义有一些相似之处。Therearesomesimilaritiesbetweenthedefinitionofabillofexchangea

38、ndapromissorynote.18.请开立一张以Mr.Smith为付款人的金额为2000美元的即期汇票。PleasedrawasightdraftonMr.SimthforUSdollars2000.19.由于电信业的迅猛发展，大多数的付款义务都是通过电汇方式完成。Withrapidtelecommunication,mostpaymenttransactionsarehandledbytelegraphictransfer.20.在付款业务中总是会出现一些差错。Intheprocessofpaymenttransfer,somemistakesmayoccur.21.处理付款业务中的典

39、型错误是将头寸付款方式和链式付款方式的报文混淆。Itisatypicalmistaketoconfusethemessagetypesofthecovermethodwiththoseoftheserialmethod.22.在一些国家，通常用于国内付款的链式方式也用于跨境付款。Insomecountriesandforsomecurrencies,theserialmethod-typicalfordomesticpayments-isalsousedcross-border.23.电汇常常用于大金额和时间较紧的情况。T/Tisoftenusedwhentheremittanceamount

40、islargeandthetransferoffundsissubjecttoatimelimit.24.跟单托收适用于出口商既不想用赊账也不愿意用信用证的情况。Documentarycollectionsaresuitableincaseswheretheexporterisreluctanttosupplythegoodsonanopenaccountbasis,butdoesnotneedthestrongsecurityprovidedbyadocumentarycredit.25.跟单托收统一惯例是国际托收业务中通行的规则。TheUnifromRulesforCollectionsf

41、romaninternationallyacceptedcodeofpracticecoveringdocumentarycollections.26.单据应符合进口国家的法律和法规的要求。Thetypeofdocumentsshouldcomplywiththelawsandregulationsoftheimportingcountry.27.拒绝证书是法庭认可的拒付的法律依据，它要由公证机构来制作。Billprotestingisalegalevidenceofdishonoracceptabletoacourtoflaw,anditwillcomeintoforcebyanotarizationofnotaryoffice.28.在此契约安排下的每一项条款都是独立的。Eachitemincontractsinthisarrangementisindependentofoneanother.29.进口商也要对远期汇票进行承兑并到期付款。Animporterisalsooblig