目 錄
第 1 章 國際結算導論 ···················.1
本章學習目標 ······························1
本章重點·····································1
本章難點·····································1
引導案例·····································1
1.1 國際結算概述 ························2
1.1.1 國際結算的定義 ···············2
1.1.2 國際結算的分類 ···············3
1.1.3 國際結算的產(chǎn)生和發(fā)展 ······4
1.1.4 國際結算的基本內容 ·········6
1.1.5 國際結算、國際清算與
國際貿易的關系 ···············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 ···············8
1.2.3 與國際結算有關的國際
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
拓展實訓··································.19
復習思考題·······························.19
第 2 章 國際結算工具：票據(jù) ··········22
本章學習目標 ···························.22
本章重點··································.22
本章難點··································.22
引導案例···································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····················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
拓展實訓···································43
復習思考題································43
第 3 章 國際結算工具：單據(jù)·········.47
本章學習目標·····························47
本章重點··································.47
本章難點··································.47
引導案例··································.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 海關發(fā)票 ·····················.69
3.3.4 領事發(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 裝運通知 ·····················.73
拓展實訓··································.74
復習思考題·······························.79
第 4 章 國際結算方式：匯款 ··········81
本章學習目標 ···························.81
本章重點··································.81
本章難點··································.81
引導案例··································.81
4.1 國際結算方式概述 ···············.82
4.1.1 國際結算方式的定義與
內容 ···························.82
4.1.2 國際結算方式的分類 ······.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 匯款在國際貿易中的
應用·····························87
4.2.6 匯款結算方式的風險
及防范··························88
4.3 電匯···································90
4.3.1 電匯的定義和特點···········90
4.3.2 電匯業(yè)務流程·················90
4.3.3 采用不同電匯方式的
電匯內容·······················91
4.3.4 中國銀行電匯業(yè)務操
作方法··························93
4.4 信匯和票匯··························96
4.4.1 信匯的定義和特點···········96
4.4.2 信匯業(yè)務流程·················96
4.4.3 票匯的定義和特點···········98
4.4.4 票匯業(yè)務流程·················98
4.4.5 電匯、信匯、票匯的
區(qū)別·····························98
4.5 跨境電子商務支付··············.100
4.5.1 跨境電子商務支付的
分類··························.100
4.5.2 第三方支付·················.101
4.5.3 其他小額支付工具········.103
拓展實訓································.104
復習思考題·····························.105
第 5 章 國際結算方式：托收·········107
本章學習目標··························.107
本章重點································.107
本章難點································.107
引導案例································.107
5.1 托收概述··························.108
5.1.1 托收的定義·················.108
5.1.2 托收的當事人··············.108
5.1.3 托收當事人之間的關系··.109
5.1.4 托收指示····················.110
5.1.5 托收匯票····················.112
5.1.6 托收項下的頭寸調撥·····.114
5.1.7 托收的風險·················.115
5.1.8 托收風險的防范 ············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 的主要內容·······123
5.3.4 URC522 的運用·············124
拓展實訓··································125
復習思考題·······························126
第 6 章 國際結算方式：信用證 ····.130
本章學習目標 ···························130
本章重點··································130
本章難點··································130
引導案例··································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 ···············132
6.1.4 信用證的主要當事人
及其權責 ·····················132
6.2 信用證的形式與內容 ············137
6.2.1 信用證的形式 ···············137
6.2.2 信用證的內容 ···············138
6.2.3 SWIFT 信用證的電文
格式內容 ·····················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 可轉讓信用證和不可
轉讓信用證·················.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)務流程········.150
6.4.1 跟單信用證基本業(yè)務
流程··························.150
6.4.2 跟單信用證業(yè)務操作
實務··························.151
6.5 信用證的風險和防范···········.154
6.5.1 信用證的風險··············.154
6.5.2 信用證風險的防范········.156
拓展實訓································.157
復習思考題·····························.161
第 7 章 其他國際結算方式：銀行
保函與備用信用證············165
本章學習目標··························.165
本章重點································.165
本章難點································.165
引導案例································.165
7.1 銀行保函··························.166
7.1.1 銀行保函的定義···········.166
7.1.2 銀行保函的當事人········.167
7.1.3 銀行保函的基本內容·····.169
7.1.4 銀行保函的業(yè)務流程·····.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········.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
拓展實訓··································181
復習思考題·······························183
第 8 章 國際結算融資 ················.187
本章學習目標 ···························187
本章重點··································187
本章難點··································187
引導案例··································187
8.1 出口貿易融資 ·····················188
8.1.1 信用證打包貸款 ············189
8.1.2 出口押匯 ·····················190
8.1.3 賣方遠期信用證融資 ······192
8.1.4 出口發(fā)票融資 ···············193
8.2 進口貿易融資 ·····················194
8.2.1 開證授信額度 ···············194
8.2.2 信托收據(jù) ·····················195
8.2.3 進口押匯 ·····················196
8.2.4 買方遠期信用證融資 ······197
8.2.5 提貨擔保 ·····················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)務流程 ······204
8.3.6 國際保理當事人之間
的法律關系 ··················205
8.3.7 國際保理的風險與
防范 ···························205
8.4 福費廷 ······························207
8.4.1 福費廷的定義··············.207
8.4.2 福費廷的特點··············.207
8.4.3 福費廷的主要當事人·····.208
8.4.4 福費廷融資操作流程·····.208
8.4.5 福費廷業(yè)務的益處········.210
8.4.6 福費廷與其他融資
方式的比較·················.211
拓展實訓································.212
復習思考題·····························.213
第 9 章 國際非貿易結算···············216
本章學習目標··························.216
本章重點································.216
本章難點································.216
引導案例································.216
9.1 國際非貿易結算概述···········.217
9.1.1 國際非貿易結算的定義··.217
9.1.2 國際非貿易結算的范圍··.217
9.2 非貿易匯款與外幣兌換········.219
9.2.1 非貿易匯款·················.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········.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
拓展實訓································.231
復習思考題·····························.232
參考文獻 ····································235