國際結(jié)算

目 錄
第 1 章 國際結(jié)算導(dǎo)論 ···················.1
本章學(xué)習(xí)目標(biāo) ······························1
本章重點·····································1
本章難點·····································1
引導(dǎo)案例·····································1
1.1 國際結(jié)算概述 ························2
1.1.1 國際結(jié)算的定義 ···············2
1.1.2 國際結(jié)算的分類 ···············3
1.1.3 國際結(jié)算的產(chǎn)生和發(fā)展 ······4
1.1.4 國際結(jié)算的基本內(nèi)容 ·········6
1.1.5 國際結(jié)算、國際清算與
國際貿(mào)易的關(guān)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(jié)算有關(guān)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(xùn)··································.19
復(fù)習(xí)思考題·······························.19
第 2 章 國際結(jié)算工具：票據(jù) ··········22
本章學(xué)習(xí)目標(biāo) ···························.22
本章重點··································.22
本章難點··································.22
引導(dǎo)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(nèi)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(dāng)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(xùn)···································43
復(fù)習(xí)思考題································43
第 3 章 國際結(jié)算工具：單據(jù)·········.47
本章學(xué)習(xí)目標(biāo)·····························47
本章重點··································.47
本章難點··································.47
引導(dǎo)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(yùn)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(guān)發(fā)票 ·····················.69
3.3.4 領(lǐng)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(yùn)通知 ·····················.73
拓展實訓(xùn)··································.74
復(fù)習(xí)思考題·······························.79
第 4 章 國際結(jié)算方式：匯款 ··········81
本章學(xué)習(xí)目標(biāo) ···························.81
本章重點··································.81
本章難點··································.81
引導(dǎo)案例··································.81
4.1 國際結(jié)算方式概述 ···············.82
4.1.1 國際結(jié)算方式的定義與
內(nèi)容 ···························.82
4.1.2 國際結(jié)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(dāng)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(mào)易中的
應(yīng)用·····························87
4.2.6 匯款結(jié)算方式的風(fēng)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(wù)流程·················90
4.3.3 采用不同電匯方式的
電匯內(nèi)容·······················91
4.3.4 中國銀行電匯業(yè)務(wù)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(wù)流程·················96
4.4.3 票匯的定義和特點···········98
4.4.4 票匯業(yè)務(wù)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(wù)支付··············.100
4.5.1 跨境電子商務(wù)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(xùn)································.104
復(fù)習(xí)思考題·····························.105
第 5 章 國際結(jié)算方式：托收·········107
本章學(xué)習(xí)目標(biāo)··························.107
本章重點································.107
本章難點································.107
引導(dǎo)案例································.107
5.1 托收概述······5