出口貿(mào)易結(jié)算方式研究國(guó)際經(jīng)濟(jì)與貿(mào)易專(zhuān)業(yè)畢業(yè)論文-資料下載頁(yè)
2025-07-03 11:35本頁(yè)面
【導(dǎo)讀】的指導(dǎo)下進(jìn)行的研究工作及取得的成果。盡我所知，除文中特別加以標(biāo)。中作了明確的說(shuō)明并表示了謝意。的規(guī)定，即：按照學(xué)校要求提交畢業(yè)設(shè)計(jì)（論文）的印刷本和電子版本；閱覽服務(wù)；學(xué)?？梢圆捎糜坝?、縮印、數(shù)字化或其它復(fù)制手段保存論文；在不以贏(yíng)利為目的前提下，學(xué)?？梢怨颊撐牡牟糠只蛉?jī)?nèi)容。含任何其他個(gè)人或集體已經(jīng)發(fā)表或撰寫(xiě)的成果作品。重要貢獻(xiàn)的個(gè)人和集體，均已在文中以明確方式標(biāo)明。本聲明的法律后果由本人承擔(dān)。論文被查閱和借閱。本人授權(quán)大學(xué)可以將本學(xué)位論文的。涉密論文按學(xué)校規(guī)定處理。與此同時(shí)，也因其自身存在的風(fēng)險(xiǎn)問(wèn)題，可能會(huì)給出口商帶來(lái)巨大的經(jīng)濟(jì)損。信用證、托收和匯付三種最常用的結(jié)算方式，依舊發(fā)揮著他們不可替代的作用。如何選擇最適合本企業(yè)的結(jié)算方式，來(lái)防范貿(mào)易風(fēng)險(xiǎn)則成了我國(guó)眾多出?？谄髽I(yè)要考慮的首要問(wèn)題之一。算方式和新型結(jié)算方式組合使用的策略。
【正文】 bank by confirming the letter of credit. There are three basic features of letters of credit, each of which has two options. These are described below. Each letter of credit has a bination of each of the three features. Letters of credit can permit the beneficiary to be paid immediately on presentation of specified documents (sight letter of credit), or at a future date as established in the sales contract (term/usance letter of credit). Letters of credit can be revocable. It means that they can be cancelled or amended at any time by the issuing bank without notice to the beneficiary . However, drawings negotiated before notice of cancellation or amendment must be honoured by the issuing bank. An irrevocable letter of credit cannot be cancelled without the consent of the beneficiary. An unconfirmed letter of credit carries the obligation of the issuing bank to honour all drawings, provided that the terms and conditions of the letter of credit have been plied with. A confirmed letter of credit also carries the obligation of another bank which is normally located in the beneficiary’s country, thereby giving the beneficiary the fort of dealing with a bank known to him. Letters of credit open doors to international trade by providing a secure mechanism for payment upon fulfilment of contractual obligations. A bank is substituted for the buyer as the source of payment for goods or services exported. The issuing bank undertakes to make payment, provided all the terms and conditions stipulated in the letter of credit are plied with. Financing opportunities, such as preshipment finance secured by a letter of credit and/or discounting of accepted drafts drawn under letters of credit, are available in many countries. Bank expertise is made available to help plete trade transactions successfully. Payment for the goods shipped can be remitted to your own bank or a bank of your choice. Payment will only be made to the seller when the terms and conditions of the letter of credit are plied with. The importer can control the shipping dates for the goods being purchased. Cash resources are not tied up. 唐 山 學(xué) 院 畢 業(yè) 論 文 21 The Uniform Customs and Practice for Documentary Credits is an internationally agreed upon set of rules for all parties involved in all types of letter of credit transactions. The rules, which were adopted by the International Chamber of Commerce in Vienna in 1933, have been revised several times and are used by banks in practically all countries. The Uniform Customs and Practice for Documentary Credits, currently applicable, is a set of rules which, when not in contravention of local laws, are binding on the parties who have adopted them. The authority of UCP lies in its universal acceptance which is acknowledged by a statement on the letter of credit itself. Letters of credit are separate transactions from the sales or other contracts on which they may be based, and banks are in no way involved with or bound by such contracts, even if reference to them is included in the letter of credit. In letters of credit transactions, all parties deal with documents and not with the underlying contracts to which the documents may relate. Before payment or acceptance of drafts is effected, banks bear the responsibility for examining the documents to ensure that they appear on their face to be in accordance with the terms and conditions of the letter of credit. Banks bear no responsibility for: the form or genuineness of documents。 for the goods described in the documents。 or the performance of the seller of the goods. So far a description has been provided of the basic types of letters of credit used to cover the shipment of goods. In addition to these basic types, there are various specialized formats which meet particular sets of circumstances. A red clause letter of credit incorporates a clause, traditionally written in red, which authorizes the bank acting as the negotiating or paying bank to pay the beneficiary in advance of shipment. This enables the purchase and accumulation of goods from a number of different suppliers, and the arrangement of shipment in accordance with the letter of credit terms. Such advances will be deducted from the amount due to be paid when the documents called for are presented under the letter of credit. If the beneficiary fails to ship the goods or cannot do so before the expiry of the letter of credit, the issuing bank is bound to reimburse the negotiating or paying bank, recovering its payment from the applicant. Variations of such credits may also require that any advances be secured by temporary warehouse receipts until shipment is effected. Beneficiaries of red clause letters of credit are invariably brokers/agents of buyers in a particular field. A transferable letter of credit allows the beneficiary to act as a middleman and 唐 山 學(xué) 院 畢 業(yè) 論 文 22 transfer his rights under a letter of credit to another party or parties who may be suppliers of the goods. Depending on whether the letter of credit permits partial shipments, fractional amounts may be transferred to more than one beneficiary. The letter of credit however, can be transferred only once: the secondary beneficiaries cannot transfer their rights to a third party. Transfer of a letter of credit can be made on specific application by the original beneficiary to the authorized transferring bank. To be transferable, a letter of credit must be so marked by the issuing bank which can only do so on the applicant’s specific instructions. The applicant should be aware that any second beneficiary, the probable supplier, is usually a party not likely known to the applicant. The terms and conditions of the transferred letter of credit must be identical to those of the original letter of credit with the foll
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