2010年單證員考試輔導：國際結算支付方式
來源：來源于網絡 發布時間：2009-07-31 17:16:47
1.A letter of credit is a written undertaking (承諾，保證) issued by a bank given to the seller at the request and in accordance with the instructions of the buyer to effect payment at sight or at a determinable future time up to a stated sum of money and against stipulated (規定的) documents which are complied with(符合) the terms and condition of the credit.
信用證:（LETTER OF CREDIT,簡寫為L/C）是銀行應買方要求和指示向賣方開立的、在一定期限內憑規定的單據符合信用證條款，即期或在一個可以確定的將來日期，兌付一定金額的書面承諾。
2.Remittance refers to a bank, at the request of its customer, transfer a certain sum of money to its oversea branch or correspondent bank instructing it to pay to a named person domiciled (定居的) in that country.
國際匯兌：又稱國外匯兌，指的是通過銀行的匯兌來實現國與國之間債權債務的清償和國際資金的轉移。
3.A letter of guarantee (L/G) is a written promise issued by a bank at the request of its customer, undertaking(承諾) to make payment to the beneficiary within the limits of a stated sum of money in the event of default (不履行責任) by the principal.
A letter of guarantee (L/G) is a written promise by a bank at the request of its customer (the principal applicant), undertaking to payment to the beneficiary within the limits of a stated sum of money in the event of non-performance of the contractual obligations by the principal.
銀行保證函（banker's letter of guarantee)，簡寫為L/G），又稱銀行保證書、銀行保函、或簡稱保函，它是指銀行應委托人的申請向受益人開立的一種書面憑證，保證申請人按規定履行合同，否則由銀行負責償付債款。
4.Collection means an arrangement whereby the goods are shipped and the relevant bills of exchange are drawn on the buyer, and/or documents are sent to the seller’s bank with clear instruction through one of its correspondent banks located in domicile (住所)of the buyer.
托收（Collection）是出口方委托本地銀行根據其要求通過進口地銀行向進口方提示單據，收取貨款的結算方式。
5.Factoring is the purchase of claims, arising from sales of goods, by a specialized company known as factoring company or factor, who offers primary financial services such as export trade finance(出口貿易融資), maintenance of sales ledger(銷售賬務處理), collection of receivables(收取應收賬款) and protection for buyer’s credit(買方信用擔保).
Factoring refers to the purchase of claim by a financial institution from a business entity who has sold goods or provided services abroad to his trade debtor whereby the factor purchases his client's account receivables, normally without recourses, controls the credit extended to importer and administers his client's bookkeeping and collection.
保理是指出口商以商業信用形式出賣商品，在貨物裝船后立即將發票、匯票、提單等有關單據賣斷給經營保理業務的財務公司或專門組織，收進全部或部分貨款，從而取得資金融通的業務。保理業務是一項集貿易融資、商業資信調查、應收帳款管理及信用風險擔保于一體的新興綜合性金融服務。
6.Forfeiting is a business in which the banks or their subsidiaries discount(貼現) medium-term promissory notes or drafts related to an international trade transaction without recourse(無追索權). The promissory note or draft is accepted by the importer and guaranteed by an importer’s bank ensuring the holder thereof that the importer will pay it at maturity (到期).
福費庭業務（Forfaiting）又稱包買票據，系指包買商從出口商那里無追索地購買已經承兌的，并通常由進口商所在地銀行擔保的遠期匯票或本票的業務。
信用證:（LETTER OF CREDIT,簡寫為L/C）是銀行應買方要求和指示向賣方開立的、在一定期限內憑規定的單據符合信用證條款，即期或在一個可以確定的將來日期，兌付一定金額的書面承諾。
2.Remittance refers to a bank, at the request of its customer, transfer a certain sum of money to its oversea branch or correspondent bank instructing it to pay to a named person domiciled (定居的) in that country.
國際匯兌：又稱國外匯兌，指的是通過銀行的匯兌來實現國與國之間債權債務的清償和國際資金的轉移。
3.A letter of guarantee (L/G) is a written promise issued by a bank at the request of its customer, undertaking(承諾) to make payment to the beneficiary within the limits of a stated sum of money in the event of default (不履行責任) by the principal.
A letter of guarantee (L/G) is a written promise by a bank at the request of its customer (the principal applicant), undertaking to payment to the beneficiary within the limits of a stated sum of money in the event of non-performance of the contractual obligations by the principal.
銀行保證函（banker's letter of guarantee)，簡寫為L/G），又稱銀行保證書、銀行保函、或簡稱保函，它是指銀行應委托人的申請向受益人開立的一種書面憑證，保證申請人按規定履行合同，否則由銀行負責償付債款。
4.Collection means an arrangement whereby the goods are shipped and the relevant bills of exchange are drawn on the buyer, and/or documents are sent to the seller’s bank with clear instruction through one of its correspondent banks located in domicile (住所)of the buyer.
托收（Collection）是出口方委托本地銀行根據其要求通過進口地銀行向進口方提示單據，收取貨款的結算方式。
5.Factoring is the purchase of claims, arising from sales of goods, by a specialized company known as factoring company or factor, who offers primary financial services such as export trade finance(出口貿易融資), maintenance of sales ledger(銷售賬務處理), collection of receivables(收取應收賬款) and protection for buyer’s credit(買方信用擔保).
Factoring refers to the purchase of claim by a financial institution from a business entity who has sold goods or provided services abroad to his trade debtor whereby the factor purchases his client's account receivables, normally without recourses, controls the credit extended to importer and administers his client's bookkeeping and collection.
保理是指出口商以商業信用形式出賣商品，在貨物裝船后立即將發票、匯票、提單等有關單據賣斷給經營保理業務的財務公司或專門組織，收進全部或部分貨款，從而取得資金融通的業務。保理業務是一項集貿易融資、商業資信調查、應收帳款管理及信用風險擔保于一體的新興綜合性金融服務。
6.Forfeiting is a business in which the banks or their subsidiaries discount(貼現) medium-term promissory notes or drafts related to an international trade transaction without recourse(無追索權). The promissory note or draft is accepted by the importer and guaranteed by an importer’s bank ensuring the holder thereof that the importer will pay it at maturity (到期).
福費庭業務（Forfaiting）又稱包買票據，系指包買商從出口商那里無追索地購買已經承兌的，并通常由進口商所在地銀行擔保的遠期匯票或本票的業務。
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