国际结算答案.docx
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国际结算答案
Chapter1
1.foreignexchange
foreignexchange
2.direct
non-cash
direct
goods
performance
3.tender
performance
repayment
letterofcredit
4.
（1）Document
（2）Guarantee
（3）1Jan.,1994
（4）1Jan.,1996
（5）Reimbursement
（6）1Jan.,1999
Chapter2
Section1
1.〔1〕assignment〔2〕transfer〔3〕negotiation.
2.〔1〕BritishandUSAlegalsystem
〔2〕Continentallegalsystem
ConventiononInternationalBillsofExchangeandInternationalPromissoryNotes
ConventiononInternationalCheque
3.〔1〕negotiability〔2〕non-causticnature〔3〕requisiteinform〔4〕presentment
〔5〕returnabilitynon-causticnaturerequisiteinform
Section2
1.1.ABCCo.,BeijingXYZBank,London
ABCCo.,BeijingXYZBank,London
at90daysaftersightGBP1250.00
DEFCo.DEFCo.
XYZBank,Londonacceptancepayment.
2.
（1）（⨯）unacceptable
（2）（⨯）acceptable（3）（⨯）unacceptable
（4）（⨯）acceptable（5）（⨯）unacceptable
3.excludeinclude
4.28February.28April1October4October
5.
（1）drawer
（2）thefirstendorser（3）thesecondendorser
6.
（1）acceptor
（2）drawer（3）thefirstendorser
7.
（1）（⨯）holderforvalue
（2）（⨯）holderinduecourse
（3）（⨯）may（⨯）may（⨯）may
（4）（⨯）maynot（⨯）may（5）（⨯）may
（6）（⨯）is（⨯）is（7）（⨯）isn’t
8.BANKOFCHINA
ACCEPTANCENOTICELondon,24July,200X
ToBankofChina,Guangzhou
Wegiveyoubelowdetailsofdraftacceptedbyourselves:
YourRef.No.
Drawer
Amount
Due
Remark
BP2052706
ChinaNationalFoodstuffsImp.&Exp.Corp.,
GuangzhouBranch
GBP
12,000.00
22Oct
ForBankofChina,London
Signature
9.
（1）guarantee
（2）acceptance（3）endorsement
10.GUARANTEE
Foraccountof:
ChinaNationalTextilesImp.&Exp.Corp.TianjinBranch
Guarantor:
BankofChina,Tianjin
Signature
Date:
15July,200X
11.
（1）HKD10,000.00BBank,HongKong9Oct.CCo.
CCo.’s
（2）（⨯）is
（3）10,000⨯58/360⨯8%=128.89
10,000-128.89=9871.11
Section3
1.
PromissoryNote
IssuedinBeijingthe1stdayofJuly1996
Onthe1stdayofJuly1999fixed
WepromisetopayagainstthisPromissoryNotetotheorderofBankofOslo,Oslo,NorwaythesumofUSD612,000.00（sayUSdollarssixhundredandtwelvethousandonly）PayableinOslo,Norway.
ForBankofChina
H.O.Beijing
signature
2.Netproceeds=principal⨯（360⨯100+issuerate⨯issuetenor）/（360⨯100+quoterate⨯daystorun）
Netproceeds=2,000,000⨯（360⨯100+7.375⨯181）/（360⨯100+5.375⨯84）
=2,048,468.80
3.
（1）Theimportantdifferenceisthatthepromissorynoteiswrittenandsignedbythepersonwhopromisestomakethepayment（thebuyer）,andsenttothepersonwhoisowedthemoney（theexporter）.Abillofexchange,incontrast,isdrawnbytheexporterandsenttothebuyer（who“accepts〞andreturnsatermbill）
（2）Therearetwopartiesinapromissorynote.Theyaremakerandholder.
Section4
1.
Section5
1．〔1〕ReportofOffsettingBalance
Unit:
thousandpounds
in
out
a
b
c
d
e
f
CREDIT
Total
Net
A
1,815.00
1,256.00
1,015.00
1,387.00
2,115.00
7,588.00
B
2,280.00
875.00
1,106.00
1,546.00
1,715.00
7,522.00
C
1,905.00
975.00
2,058.00
2,235.00
1,278.00
8,433.00
1,036.00
D
1,401.00
1,624.00
954.00
2,177.00
1,950.00
8,106.00
569.00
E
1,502.00
2,406.00
2,004.00
1,450.00
1,243.00
8,605.00
F
1,344.00
1,189.00
2,308.00
1,908.00
1,652.00
8,401.00
100.00
DE-
BIT
Total
8,432.00
7,991.00
7,397.00
7,537.00
8,997.00
8,301.00
48,655.00
Net
844.00
469.00
392.00
1,705.00
〔2〕Dr.ABank844.00
BBank469.00
EBank392.00
Cr.CBank1,036.00
DBank569.00
FBank100.00
2.〔1〕
convection
netproceeds
recourse
〔2〕DiscountNegotiation
discount.
negotiate/purchase
accepted
compliance.
rediscount.
reimbursement
discount
documentarydrafts.
Section6
1.
（1）
ExchangeforGBP7,700.00London,20March,200X
At60daysaftersightpaythisfirstbillofexchanges（Secondofsametenoranddataunpaid）totheorderofWilliamCaxton&CompanythesumofSeventhousandsevenhundredpoundsforvaluereceived.
DrawnundercontractNo.27358againstshipmentofagriculturaltractorsfromLondontoBrisbaneforcollection.
TotheOverseasImportingCo.,fortheExportingCo.,LondonBrisbane,Australia.
signature
（2）agriculturaltractors60
GBP7,700.00Brisbane
Acceptanceyou
2.
（1）BANKOFASIA,LONDON
CHEMICALBANK,LONDON
3,000,000.00180
13.4%CREDIT
2,799,000.00
Silk
PieceGoods
China
China
Tunis
Egypt
1Aug.
5Aug.
20Sep.
20Sep.
USD1,500,000.00
USD1,500,000.00
6FEB
（2）BANKOFASIA,LONDON
STANDARDCHARTEREDBANK,NEWYORK
12AUG.DEBIT
MANUFACTURERSHANOVERTRUSTCO.,NEWYORK
CREDIT3,000,000.00
（3）12AGUUSD3,000,000.00
6FEB14.9%perannum
USD221,016.676FEB
USD3,221,061.67
Section7
123
Duedate
（P）
Outstanding
pricipal
（t）
Number
ofdays
（I）
Interest
at12.384%perannum
Capital
（FV）
Facevalueofbills
（t）
Time
（days）
（N）
Discount
numbers
02.01.92
500,000.00
186
31,992.00
50,000.00
81,992.00
188
154,144.96
02.07.92
450,000.00
182
28,173.60
50,000.00
78,173.60
370
289,242.32
31.12.92
400,000.00
182
25,043.20
50,000.00
75,043.20
552
414,238.46
01.07.93
350,000.00
182
21,912.80
50,000.00
71,912.80
734
527,839.95
31.12.93
300,000.00
183
18,885.60
50,000.00
68,885.60
917
631,680.95
30.06.94.
250,000.00
181
15,566.00
50,000.00
65,566.00
1,098
719,914.68
31.12.94
200,000.00
184
12,659.20
50,000.00
62,659.20
1,282
803,290.94
30.06.95
150,000.00
181
9,339.60
50,000.00
59,339.60
1,463
868,138.34
31.12.95
100,000.00
184
6,329.60
50,000.00
56,329.60
1,647
927,748.51
30.06.96
50,000.00
182
3,130.40
50,000.00
53,130.40
1,829
971,755.01
total
173,032.00
500,000.00
673,032.00
6307,994.12
4.Pleasecompletethecommitmentletterinthefollowingform:
CommitmentLetter
To:
BritishTradingCo.,LondonLondon:
1April,1991
Dearsirs,
ForfaitingTransactionNo.xxxxxx
Withoutrecoursepurchaseof10bills
ofexchange
Onthebasisofinformationwhichyouhavegiventousandsubjecttoreceiptofsatisfactorydocumentation,weconfirmourpurchaseandyoursale,withoutrecoursetoyou,ofthefollowingbillsofexchange.
Amount:
USD673,032.00
（SayUSdollarssixhundredandseventythreethousandandthirtytwoonly）
Drawer:
BritishTradingCo.,London
Avalor:
BancaCommercialItalian,Miland
Maturity:
10semi-annualinstallments
Firstmaturity2Jan.,1992forUSD81,992.00
Lastmaturity30June,1996forUSD53,130.40
Domicileofpayment:
BancaCommercialItalian,Miland
Terms:
Discountat9.875%calculatedonthebasisofa360-day-yearplustwodaysgrace.
Commitmentfee:
at1.2%perannumfromtoday’sdatetothedeliveryofdocumentation,payablemonthlyinadvance.
Deliveryofdocumentstous:
Before29July,1991
Weconfirmthatwewaiveourrightofrecourseagainstyouaspayeeofthesebills.
yoursfaithfully
ForFinanzAG.,London
signature
Memorandomofacceptance
Weherebyaccepttheabovetermsandconditions
Forandonbehalfof
BritishTradingCo.,
London
signature
Chapterthree
PartOne:
1）.
（1）remittance
（2）reverseremittance
2）.
（1）remitter
（2）payee（3）remittingbank（4）payingbank
3）.
（1）outwardremittances
（2）inwardremittances
4）.
（1）T/T
（2）M/T（3）D/D
5）.
（1）chips
（2）fedwire（3）bank’sinternalpaymentbybookentries
6）.
（1）mailadvice
（2）paymentorder
7）.
（1）banker’scheque
（2）bank’spromissorynote
8）.draftoncenter
9）.
（1）goodssold
（2）sellingonconsignment
PartTwo:
1）.1,250×13.6797/8.2753=USD2,066.34
TheremittingbankwilldrawUSD2,066.34outofcustomer’sUSDaccount
2）.FROM:
BANKOFCHINA,TIANJIN
TO:
BANKOFCHIAN,LUXEMBURG
DATE:
9JUNE
TEST2563OURREF208TT0219
NOTANYCHARGESFORUS
PAYUSD1,660.00
TOBANQUEINTERNATIONALDULUXEMBURG
FORCREDITINGACCOUNTNO.0－164/7295/550
OFMARIECLAUDADUMONT,LUXEMBURG
MESSAGEPAYROLL
ORDERCRYSTALPALACEHOTEL,TIANJIN
COVERDEBITOURHOACCOUNT
3）.BANKOFCHINA
PAYMENTORDERTianjin9June199-
To
BankofChina,NewYork
Pleaseadviseandeffectthefollowing
Paymentlessyourchargesifany.Incover
□Pleasedebitouraccountwithyou
□
□Fundsremittedtoyouvia
No.ofMailTransfer
tobepaidto
Account
208TT0212
TexasCommerceBank,HoustonforcreditofaccountNo.1322189infavouronWouInternationalCo.
USD8,124.00
Message
PurchasingIBMcomputer
Byorderof
CrystalPalaceHotel
AmountinwordsUSdollarseightthousandonehundredandtwentyfouronly
ForBANKOFCHINA
TIANJIN
Signatures
4）.M/TD/D
⑴mailadvicepaymentorder⑴demanddraft
⑵signature⑵signature
⑶safe⑶safe
⑷lower⑷lower
⑸slower⑸purchased
5）.IncoverwehaveauthorizedXYZBank,NewYorktodebitouraccountandcredityouraccountwiththem.
6）.
BANKOFCHINA
No.20060613
ThisdraftisvalidforoneAMOUNTHKD32,150.00
YearfromdateofissueTianjin,8May,200x
To:
BankofChina,HongKong
PaytotheorderofUnitedTradingCompany,HongKong
THESUMOFHongKongdollarsthirtytwothousandonehundredandfiftyonly
PAYAGAINSTTHISDRAFTTOTHE
DEBITOFOUR——ACCOUNTBANKOFCHINA,TIANJIN
Signatures
4.1）T2）T3）F4）T5）F6）T7）T8）T9）F
5.1）D2）B3）A4）A5）B6）C7）A8）D9）D
6.1）.新的最高限额增加为2，500.00美元的国际汇票将逐渐替代限额为1，000.00美元的国际汇票。
然而，你们可继续收取和兑现后者；请你们在收到进一步通知前，按以前的做法对它们议付。
2）.开票时尚未清算——请再提示。
可“兑现或付抬头人〞的支票应有出票人背书。
出票人止付。
3）.将英镑金额及费用借记在英国客户账上，〔同时〕贷记海外行英镑账户。
从英国银行角度看来，此为来账。
将等值于外币的英镑金额，加上费用，借记在客户账上，〔同时〕将外币金额贷记在往账上。
〔假设英国客户开有外币账户，那么适当的外币金额可直接借记在账户上，无需将外币兑成英镑。
〕
Chapterfour
1.PartOne:
1）.
（1）acceptance
（2）payment
2）.billsofexchange,invoices
3）.
（1）clean
（2）documentary（3）direct
4）.
（1）principal
（2）remittingbank（3）collecti
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