国际结算

姚丹，女，中国党员，硕士研究生学历，2013年6月毕业于南京农业大学靠前贸易学专业，毕业后在湖北文理学院理工学院工作。自工作以来，一直从事靠前经济与贸易专业教学与科研工作。在教学工作完成的同时，积极完成论文发表和教材的编著，2016年主编了《国际结算业务操作教程》教材，2017年1月主编了《靠前贸易实务》教材和《外贸报关实务》教材，2019年3月承担了襄阳市科协科研项目《襄阳打造品质营商环境对策研究》，目前已结题。2019年10月承担校级教研项目《基于""创新创业”能力培养的跨境电商课程混合式教学改革研究与实践》。发表了多篇教科研论文，在《现代营销》发表了《浅析跨境电子商务支付方式》，在《科技经济导刊》发表了《大数据时代我国进出口贸易面临的机遇和挑战》，在《营销界》发表了《国贸专业人才培养方案改革研究与实践——以湖北文理学院理工学院为例》、《基于""创新创业”能力培养的跨境电商课程混合式教学改革与实践——以湖北文理学院理工学院为例》等论文。带队国贸专业学生参加各种全国外贸竞赛，在竞赛中取得了优异成绩，多次指导学生获得靠前贸易学会主办的POCIB全国外贸从业能力大赛获得团队一等奖，高等院校外贸技能大赛团队一等奖，OCALE跨境电商创新创业大赛团队二等奖等。

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