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国际结算

作译者：姚丹

出版时间：2022-06 千字数：381 版次：01-01 页数：244

开本：16开装帧： I S B N ：9787121431586

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内容简介

前言

上架建议

作者简介

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音视频专区

目 录
第 1 章 国际结算导论 ···················.1
本章学习目标 ······························1 
本章重点·····································1 
本章难点·····································1 
引导案例·····································1 
1.1 国际结算概述 ························2 
1.1.1 国际结算的定义 ···············2 
1.1.2 国际结算的分类 ···············3 
1.1.3 国际结算的产生和发展 ······4 
1.1.4 国际结算的基本内容 ·········6 
1.1.5 国际结算、国际清算与
国际贸易的关系 ···············7 
1.2 国际惯例概述 ························8 
1.2.1 国际惯例的定义 ···············8 
1.2.2 国际惯例的特点 ···············8 
1.2.3 与国际结算有关的国际
惯例 ······························9 
1.3 国际清算系统概述 ···············.12 
1.3.1 国际清算系统的定义和
组成 ···························.12 
1.3.2 主要国家的清算系统 ······.14 
拓展实训··································.19 
复习思考题·······························.19 
第 2 章 国际结算工具：票据 ··········22 
本章学习目标 ···························.22 
本章重点··································.22 
本章难点··································.22 
引导案例···································22 
2.1 票据概述·····························23 
2.1.1 票据的定义····················23 
2.1.2 票据的特性····················24 
2.1.3 票据的作用····················25 
2.1.4 票据行为·······················26 
2.1.5 票据法··························29 
2.2 汇票···································30 
2.2.1 汇票的定义····················31 
2.2.2 汇票的内容····················31 
2.2.3 汇票的分类····················36 
2.3 本票···································37 
2.3.1 本票的定义····················37 
2.3.2 本票的必要项目··············37 
2.3.3 本票的基本当事人···········38 
2.3.4 本票的用途····················38 
2.3.5 本票的分类····················38 
2.4 支票···································40 
2.4.1 支票的定义····················40 
2.4.2 支票的必要项目··············40 
2.4.3 支票的特点····················40 
2.4.4 支票的分类····················41 
2.4.5 汇票、本票和支票的
区别·····························42 
拓展实训···································43 
复习思考题································43 
第 3 章 国际结算工具：单据·········.47 
本章学习目标·····························47
本章重点··································.47 
本章难点··································.47 
引导案例··································.47 
3.1 单据概述 ···························.48 
3.1.1 单据的定义 ··················.48 
3.1.2 单据的作用 ··················.48 
3.1.3 单据的分类 ··················.49 
3.1.4 单据缮制的基本要求 ······.50 
3.2 商业单据 ···························.51 
3.2.1 商业发票 ·····················.51 
3.2.2 包装单据 ·····················.54 
3.2.3 运输单据 ·····················.55 
3.2.4 保险单据 ·····················.62 
3.3 官方单据 ···························.66 
3.3.1 原产地证明书 ···············.66 
3.3.2 商品检验证书 ···············.67 
3.3.3 海关发票 ·····················.69 
3.3.4 领事发票 ·····················.69 
3.4 其他单据 ···························.70 
3.4.1 受益人证明 ··················.70 
3.4.2 船公司证明 ··················.72 
3.4.3 装运通知 ·····················.73 
拓展实训··································.74 
复习思考题·······························.79 
第 4 章 国际结算方式：汇款 ··········81 
本章学习目标 ···························.81 
本章重点··································.81 
本章难点··································.81 
引导案例··································.81 
4.1 国际结算方式概述 ···············.82 
4.1.1 国际结算方式的定义与
内容 ···························.82 
4.1.2 国际结算方式的分类 ······.82 
4.2 汇款概述 ···························.84 
4.2.1 汇款的定义 ··················.84 
4.2.2 汇款的当事人 ···············.84 
4.2.3 汇款的种类 ··················.86 
4.2.4 汇款头寸的偿付 ············.86 
4.2.5 汇款在国际贸易中的
应用·····························87 
4.2.6 汇款结算方式的风险
及防范··························88 
4.3 电汇···································90 
4.3.1 电汇的定义和特点···········90 
4.3.2 电汇业务流程·················90 
4.3.3 采用不同电汇方式的
电汇内容·······················91 
4.3.4 中国银行电汇业务操
作方法··························93 
4.4 信汇和票汇··························96 
4.4.1 信汇的定义和特点···········96 
4.4.2 信汇业务流程·················96 
4.4.3 票汇的定义和特点···········98 
4.4.4 票汇业务流程·················98 
4.4.5 电汇、信汇、票汇的
区别·····························98 
4.5 跨境电子商务支付··············.100 
4.5.1 跨境电子商务支付的
分类··························.100 
4.5.2 第三方支付·················.101 
4.5.3 其他小额支付工具········.103 
拓展实训································.104 
复习思考题·····························.105 
第 5 章 国际结算方式：托收·········107 
本章学习目标··························.107 
本章重点································.107 
本章难点································.107 
引导案例································.107 
5.1 托收概述··························.108 
5.1.1 托收的定义·················.108 
5.1.2 托收的当事人··············.108 
5.1.3 托收当事人之间的关系··.109 
5.1.4 托收指示····················.110 
5.1.5 托收汇票····················.112 
5.1.6 托收项下的头寸调拨·····.114 
5.1.7 托收的风险·················.115
5.1.8 托收风险的防范 ············116 
5.2 托收的种类与流程 ···············118 
5.2.1 光票托收 ·····················118 
5.2.2 跟单托收 ·····················120 
5.3 托收惯例 ···························122 
5.3.1 URC522 的含义·············122 
5.3.2 URC522 的产生与发展····122 
5.3.3 URC522 的主要内容·······123 
5.3.4 URC522 的运用·············124 
拓展实训··································125 
复习思考题·······························126 
第 6 章 国际结算方式：信用证 ····.130 
本章学习目标 ···························130 
本章重点··································130 
本章难点··································130 
引导案例··································130 
6.1 信用证概述 ························131 
6.1.1 信用证的起源 ···············131 
6.1.2 信用证的定义 ···············132 
6.1.3 信用证的性质 ···············132 
6.1.4 信用证的主要当事人
及其权责 ·····················132 
6.2 信用证的形式与内容 ············137 
6.2.1 信用证的形式 ···············137 
6.2.2 信用证的内容 ···············138 
6.2.3 SWIFT 信用证的电文
格式内容 ·····················138 
6.3 信用证的种类 ·····················142 
6.3.1 光票信用证和跟单信
用证 ···························142 
6.3.2 可撤销信用证和不可
撤销信用证 ··················142 
6.3.3 不保兑信用证和保兑
信用证 ························143 
6.3.4 即期付款信用证、延
期付款信用证、承兑
信用证和议付信用证 ······143 
6.3.5 可转让信用证和不可
转让信用证·················.144 
6.3.6 背对背信用证和对开
信用证·······················.146 
6.3.7 循环信用证和非循环
信用证·······················.148 
6.3.8 预支信用证·················.149 
6.3.9 长期信用证、无效信
用证和电子信用证········.150 
6.4 跟单信用证的业务流程········.150 
6.4.1 跟单信用证基本业务
流程··························.150 
6.4.2 跟单信用证业务操作
实务··························.151 
6.5 信用证的风险和防范···········.154 
6.5.1 信用证的风险··············.154 
6.5.2 信用证风险的防范········.156 
拓展实训································.157 
复习思考题·····························.161 
第 7 章 其他国际结算方式：银行
保函与备用信用证············165 
本章学习目标··························.165 
本章重点································.165 
本章难点································.165 
引导案例································.165 
7.1 银行保函··························.166 
7.1.1 银行保函的定义···········.166 
7.1.2 银行保函的当事人········.167 
7.1.3 银行保函的基本内容·····.169 
7.1.4 银行保函的业务流程·····.169 
7.1.5 银行保函的分类···········.173 
7.1.6 银行保函与跟单信用
证的异同····················.177 
7.2 备用信用证·······················.177 
7.2.1 备用信用证的定义········.177 
7.2.2 备用信用证的性质········.178 
7.2.3 备用信用证的分类········.179 
7.2.4 备用信用证与跟单信
用证的异同 ··················180 
7.2.5 备用信用证与银行保
函的异同 ·····················181 
拓展实训··································181 
复习思考题·······························183 
第 8 章 国际结算融资 ················.187 
本章学习目标 ···························187 
本章重点··································187 
本章难点··································187 
引导案例··································187 
8.1 出口贸易融资 ·····················188 
8.1.1 信用证打包贷款 ············189 
8.1.2 出口押汇 ·····················190 
8.1.3 卖方远期信用证融资 ······192 
8.1.4 出口发票融资 ···············193 
8.2 进口贸易融资 ·····················194 
8.2.1 开证授信额度 ···············194 
8.2.2 信托收据 ·····················195 
8.2.3 进口押汇 ·····················196 
8.2.4 买方远期信用证融资 ······197 
8.2.5 提货担保 ·····················199 
8.3 国际保理 ···························200 
8.3.1 国际保理的产生 ············200 
8.3.2 国际保理的定义 ············201 
8.3.3 国际保理的分类 ············201 
8.3.4 国际保理的作用 ············202 
8.3.5 国际保理的业务流程 ······204 
8.3.6 国际保理当事人之间
的法律关系 ··················205 
8.3.7 国际保理的风险与
防范 ···························205 
8.4 福费廷 ······························207 
8.4.1 福费廷的定义··············.207 
8.4.2 福费廷的特点··············.207 
8.4.3 福费廷的主要当事人·····.208 
8.4.4 福费廷融资操作流程·····.208 
8.4.5 福费廷业务的益处········.210 
8.4.6 福费廷与其他融资
方式的比较·················.211 
拓展实训································.212 
复习思考题·····························.213 
第 9 章 国际非贸易结算···············216 
本章学习目标··························.216 
本章重点································.216 
本章难点································.216 
引导案例································.216 
9.1 国际非贸易结算概述···········.217 
9.1.1 国际非贸易结算的定义··.217 
9.1.2 国际非贸易结算的范围··.217 
9.2 非贸易汇款与外币兑换········.219 
9.2.1 非贸易汇款·················.219 
9.2.2 外币兑换····················.220 
9.3 旅行支票和旅行信用证········.221 
9.3.1 旅行支票····················.221 
9.3.2 旅行信用证·················.226 
9.4 国际信用卡·······················.227 
9.4.1 国际信用卡的定义········.227 
9.4.2 国际信用卡的特点········.228 
9.4.3 国际信用卡的分类········.228 
9.4.4 国际信用卡的申请与
使用··························.229 
9.4.5 国际信用卡组织···········.230 
拓展实训································.231 
复习思考题·····························.232 
参考文献 ····································235

前 言
党的十九大报告指出，要推动形成全面开放新格局，拓展对外贸易，培育贸易新业态新模式，推进贸易强国建设。近年来，“一带一路”倡议有力地促进了我国经济社会的发展和对外开放的进程。通过自贸区的创新实践，贸易交易成本降低，中国商品与服务贸易进一步发展。“一带一路”倡议与自贸区、长三角一体化、京津冀协同发展、粤港澳大湾区、人民币国际化相互促进、联动发展，共同形成了以点带面、相互呼应的战略效应，为国际贸易业务发展创造了良好的外部环境。国际贸易的发展促使国际结算发生诸多改变：国际混合结算方式不断增多；跨境贸易人民币结算不断增加；跨境电子商务支付与结算不断增加；国际结算风险不断加大，等等。为了培养适应新时代发展的应用型人才，我们编写了本书。
本书注重理论联系实际，引导学生全面系统地认识和了解国际结算基本理论与基本原理，使学生熟练掌握和运用国际结算方式及贸易融资方式。本书配有案例、拓展实训和课后复习思考题，引导学生从初层次理解到结合实际深化掌握，达到学以致用的目的。
本书具有以下特点。
（1）新颖性。本书在编写过程中，广泛参阅了国际商会诸多新近出版物，尽可能及时、全面地反映当前国际结算的国内外立法、国际惯例的新情况、新趋势。
（2）实用性。本书作者长期从事高校国际结算课程的教学和教研工作。在编写过程中，作者始终将内容的实用性放在首位，力求消除课堂教学与业务实践之间的差距。
（3）直观性。本书结合实际业务中的案例、票据、单证等内容，对相关知识点进行分析解释，并利用图示介绍有关业务流程，使操作知识具有直观性。
本书共 9 章，由姚丹主编，徐丹丹和李林芝参编。本书的编写分工具体如下：姚丹编写第 1、3、4、5、6、7、8 章；徐丹丹编写第 2 章；李林芝编写第 9 章。姚丹负责全书的策划和统稿。崔日明和隋东旭对书稿做了细致的审校工作。
本书既可作为金融、国际经济与贸易、国际商务和商务英语等相关专业的教学用书，也可作为进出口企业、金融与投资业从业人员的培训教材和自学用书。
本书在编写过程中，参考了大量的同类教材和有关论著，在此对这些资料的作者表示真诚的谢意。由于水平有限，错误之处在所难免，欢迎广大读者批评指正，提出宝贵的意见和建议，以使本书进一步完善。
 姚丹

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