《國際結算(英文版)》是根據(jù)普通高等學校應用型特色規(guī)劃教材編寫計劃，按照教育部應用型人才培養(yǎng)的教學要求編寫的�！秶H結算(英文版) 》分為英文和中文兩部分，英文部分作為主體，系統(tǒng)地闡述了國際結算的產生與發(fā)展，國際結算方式和結算工具，國際結算中的單據(jù)以及貿易融資等方面內容，并盡可能吸收了此領域內最新的研究成果和研究動態(tài)。中文部分作為英文部分有益、必要的補充，將本教材內容前后貫通，并進行綜合分析和輔以案例說明，增加了教材的可讀性和實用性，滿足了讀者學習的要求，強化了讀者學習的效果。
相對于其他的國際結算教材，《國際結算(英文版) 》更加注重對學生的實踐操作和綜合分析能力的培養(yǎng)。通過各章節(jié)的案例分析、實戰(zhàn)操練等內容的訓練，加強對學生分析問題和解決問題的能力的培養(yǎng)，通過知識拓展、知識遷移等內容的學習，加強學生綜合運用知識解決問題的能力，從而突出了培養(yǎng)應用型人才和復合型人才的雙重特色�！秶H結算(英文版) 》具有覆蓋面廣、適用性強、內容新穎、案例豐富等特點。
《國際結算(英文版) 》可作為應用型本科院校的國際貿易、金融專業(yè)學生的教材，也可作為國際貿易、國際金融領域內從業(yè)人員的參考用書。
《國際結算(英文版)》特色 新穎性：打破常規(guī)、體例獨特，中英文雙語編寫，側重點不同，方便讀者理解和迅速掌握要點�！ 嵺`性：案例講解、實戰(zhàn)操練等內容的安排。訓練了讀者運用理論知識分析實際問題的能力，從而提高解決實際問題的能力，增強國際結算的基本技能�！ 【G合性：百科小知識、知識拓展等專欄融合了我國當前國際結算發(fā)展的動態(tài)，對前后章節(jié)內容、不同學科的知識點進行了綜合分析，指出了其聯(lián)系，旨在培養(yǎng)金融專業(yè)讀者的融會貫通的能力，增強其跨學科知識的駕馭能力，符合復合型人才發(fā)展的需求。
前 言
在全球經濟一體化的背景下，不同國家和地區(qū)間的貿易往來和非貿易往來日益頻繁，與此同時，伴隨著國與國之間的經濟往來，以經濟往來為目的的資金劃撥和資金流動也日益增加。因此，國際結算在當今全球經濟中發(fā)揮的作用也日益顯著，銀行等金融中介機構能否為各類貿易企業(yè)提供方便、快捷、安全的跨國資金結算將成為他們在未來競爭中取勝的一個重要因素。近年來，隨著電子信息技術和通信技術的突飛猛進，國際結算業(yè)務也隨之不斷改革和創(chuàng)新，呈現(xiàn)出明顯的復雜、多樣的特征。本書正是在這樣的背景下，結合新的國際形勢和新的國際慣例，緊緊圍繞21世紀人才培養(yǎng)的要求，系統(tǒng)地闡述了國際結算的相關理論和實務。
本書主要針對應用型本科院校國際金融和國際貿易專業(yè)的學生，分別從金融從業(yè)人員和國際貿易行業(yè)的不同要求出發(fā)，安排了如下四方面內容：Chapter 1～3系統(tǒng)闡述國際結算的產生和發(fā)展歷程，國際結算的相關背景；Chapter 4～7分別介紹當前國際經濟往來中常用的結算方式和結算工具；Chapter 8～9主要圍繞國際結算的基本內容進行拓展學習，闡述國際結算中的單據(jù)等相關內容；Chapter 10結合當前國際結算發(fā)展的趨勢，系統(tǒng)闡述了國際結算與貿易融資之間的相互關系。
本書的編寫主要突出如下幾方面的特點：內容新穎全面，強調實踐運用，突出融會貫通。首先，本書內容的編寫安排既能兼顧以往傳統(tǒng)教材的優(yōu)點，系統(tǒng)、全面地闡述了國際結算的相關理論，同時又能突破常規(guī)，與時俱進，及時補充國際結算發(fā)展的前沿動態(tài)，引入最新的國際慣例。其次，本書內容強調了對學生實踐能力和操作技能的培訓。在重要的理論內容鋪墊基礎之上，能夠運用諸如知識拓展、案例分析、實戰(zhàn)操練等多種方法調動學生學習的積極性和熱情，很好地實現(xiàn)了理論聯(lián)系實際的應用特色。各章備有的典型案例、實戰(zhàn)操練等內容，方便了教與學，既適合金融和貿易專業(yè)的學生學習，也可作為從事結算實務工作的人員的參考讀物。通過理論內容的學習和實踐操作的訓練，讀者可以更快更好地理解國際結算含義，掌握其操作的基本流程和要領。最后，本書作為一本英文教材，學生學習和理解時可能存在一定的困難。因此，在本書編寫過程中，每一章都精心安排了百科小知識、知識拓展、知識遷移等模塊，使學生能夠結合相關的背景知識介紹，更好地理解國際結算的基本理論。知識拓展、知識遷移的內容既能幫助學生理解教材前后章節(jié)之間的內在聯(lián)系，系統(tǒng)掌握國際結算原理，同時也能將國際結算和其他相關專業(yè)課程相聯(lián)系，使金融專業(yè)的學生學會知識的融會貫通，系統(tǒng)掌握金融專業(yè)的基本知識和基本理論，促使學生能夠在未來的工作崗位上綜合運用所學知識對實際問題進行分析，以適應復合型人才培養(yǎng)的需求。
本書由秦定總體策劃，并負責完成英文部分與實戰(zhàn)操練和習題的編寫；周錦負責統(tǒng)稿和全書的修改；高蓉蓉和吳敏負責完成百科小知識、知識拓展、知識遷移等內容的編寫。
我們希望通過本書能夠為廣大讀者提供更多、更有益的幫助，但由于編者水平有限，書中難免存在不足和遺漏，敬請批評和指正。
編 者
Chapter 1 International Settlement
under Globalization
1.1 International Trade and Settlement
1.1.1 International Trade
1.1.2 International Settlement
1.2 International Settlement in New Era
1.2.1 Computerization on Clearing
1.2.2 Innovation on Products
1.2.3 Enhancement on Financial
Means
1.2.4 Combination of International
Settlement and Lending
1.3 Types of International Methods
1.4 International Customs and Practices
百科小知識：國際結算的產生和
發(fā)展
知識拓展：國際結算的分類
知識遷移：人民幣貿易結算
實戰(zhàn)操練
習題
Chapter 2 International Clearing
Systems and SWIFT
2.1 US Dollar Clearing Systems
2.1.1 US Dollar Fund Transfer Payment Methods
2.1.2 Comparison and Fund Transfer Processing
2.2 Selection of Optimal Payment
Method
2.2.1 To Pay Parties Located outside
the United States
2.2.2 To Pay Parties Located in
the United States
2.3 EUR Clearing Systems
2.3.1 Euro
2.3.2 Two Key Clearing Systems：
TARGET and Euro 1
2.4 Japanese Yen Clearing Systems
2.5 HKD Clearing System
2.6 SWIFT - A Worldwide Interbank
Financial Telecommunication
2.6.1 SWIFT Address/BIC
Standard
2.6.2 SWIFT Authentication Key
2.6.3 SWIFT Message Types
百科小知識：支付清算系統(tǒng)
知識拓展：支付清算系統(tǒng)的
基本要素
知識遷移：我國的支付清算系統(tǒng)
實戰(zhàn)操練
習題
Chapter 3 Correspondent Banking
3.1 Correspondent Relationship
3.1.1 Sense of Correspondent
3.1.2 Organization Structure of
Correspondent in Foreign
Banks
3.2 Establishment of Correspondent
Relationship
3.3 Selection of Correspondent
Accounts
3.3.1 Current Accounts
3.3.2 Investment Accounts and
Combined Accounts
3.3.3 Collection Service Accounts
3.4 Establishment of Credit Line for
Correspondent
3.4.1 Risk Assessment and
Management
3.4.2 The Procedure for Credit Line
3.4.3 Utilization of Credit Line
3.5 Information Collection and Policy
Making
3.6 Correspondent Files Management
3.7 Production and Services Promotion
3.8 Development and Cultivation of
Correspondent
百科小知識：代理行知多少
知識拓展：為什么要建立代理行
知識遷移：國際結算業(yè)務中的
其他銀行機構
實戰(zhàn)操練
習題
Chapter 4 Instruments
4.1 Overview of Negotiable Instruments
4.1.1 Characteristics
4.1.2 Transfer
4.2 Negotiable Instruments
4.2.1 Bills of Exchange
4.2.2 Promissory Notes and
Bankers Drafts
4.2.3 Checks and Travellers
Checks
4.3 Credit Cards
百科小知識：票據(jù)知多少
知識拓展：票據(jù)功能知多少
知識遷移：你了解票據(jù)風險嗎
實戰(zhàn)操練
習題
Chapter 5 Means of International
Settlement -Remittance
5.1 Definition
5.2 Means of Remittance
5.2.1 Mail Transfer(M/T)
5.2.2 Demand Drafts (D/D)
5.2.3 Telegraphic Transfer
(T/T)
5.2.4 Credit Cards
5.2.5 Travellers Checks
5.2.6 E-banking and Web
5.3 Payment Transaction by T/T
5.3.1 Cover Payment Method
5.3.2 Key Points of Using Cover
Method
5.3.3 Serial Payment Method
5.3.4 Key Points of Using Serial
Method
5.3.5 Comparison between Cover and
Serial Payment Methods
5.4 Guideline to Interbank
Compensation
5.4.1 Natures of the Rules
5.4.2 Applications on the Rules
5.4.3 Operation on Claim
5.4.4 Cases on Compensation Claims
and Related Errors
百科小知識：提供匯款業(yè)務的
各類機構
知識拓展：國際匯款的具體應用
知識遷移：匯款結算方式的風險
與防范
實戰(zhàn)操練
習題
Chapter 6 Means of International
Settlement -Collection
6.1 Definition
6.2 Parties and Workflow to a
Collection
6.3 Documentary Collection
6.4 Uniform Rules for Collections
(URC)
6.4.1 Collection Instructions
6.4.2 Legal Position of Banks
6.5 Risk Control in the Documentary
Collection
百科小知識：托收及其相關規(guī)則
知識拓展：托收當事人之間的
關系
知識遷移：托收結算方式的特點及
風險
實戰(zhàn)操練
習題
Chapter 7 Means of International
Settlement - Letter of
Credit
7.1 Introduction of Letter of Credit
7.1.1 Definition and Workflow
7.1.2 Contractual Arrangement under
the Credit
7.1.3 Principles and Characteristics of
the Credit
7.1.4 Roles of Credit
7.2 Rights and Liabilities of Parties
7.2.1 Applicants(Importers)
7.2.2 Issuing Banks
7.2.3 Beneficiaries(Exporters)
7.2.4 Advising Banks
7.2.5 Confirming Banks
7.2.6 Negotiating Banks
7.2.7 Paying Banks
7.2.8 Accepting Banks
7.3 Operation on the Letter of
Credit
7.3.1 Issuing a Letter of Credit
7.3.2 Utilizing the Credit
百科小知識：信用證及其相關
規(guī)則的產生和發(fā)展
知識拓展：信用證種類知多少
知識遷移：信用證支付方式的
風險
實戰(zhàn)操練
習題
Chapter 8 Guarantees and Standby
Letters of Credit
8.1 Bank Guarantees
8.1.1 Definition
8.1.2 Characteristics
8.1.3 Usage
8.2 Types of Bank Guarantee
8.2.1 Tender Guarantees or
Bid Bonds
8.2.2 Performance Bonds/
Guarantees
8.2.3 Advance Payment
Bonds/Guarantees
8.2.4 Retention Money Guarantees
8.3 Standby Letters of Credit
8.3.1 What Is Standby L/C
8.3.2 Rapid Development for
Standby L/C
8.3.3 Structure of Standby L/C
8.3.4 Advantages of Using Standby
L/C
百科小知識：備用信用證知多少
知識拓展：備用信用證與銀行
保函的比較
知識遷移：備用信用證的風險
實戰(zhàn)操練
習題
Chapter 9 Documents Handled in
International Settlement
9.1 Presentation of Documents
9.1.1 Latest Date of
Presentation
9.1.2 Credit with Dual Mature
Dates
9.1.3 Extension of Expiry Date
9.1.4 Risks after Documents
Presentation
9.2 Examination of Documents
9.2.1 Key Points for Documents
Examination
9.2.2 Discrepancies Handling by
Negotiating Bank
9.3 Forwarding of Documents
9.4 Documents to Be Made
9.4.1 Drafts
9.4.2 Commercial Invoices
9.4.3 Transportation Documents
9.4.4 Insurance Documents
9.4.5 Inspection Certificates
9.4.6 Certificates of Origin
9.4.7 Packing Lists
9.4.8 Additional Terms and
Conditions
百科小知識：單據(jù)的含義及種類
知識拓展：單據(jù)的作用
知識遷移：單據(jù)的制作原則
及要求
實戰(zhàn)操練
習題
Chapter 10 International Trade Finance
10.1 Credit Line Granted by Banks
10.1.1 Credit Line Management
10.1.2 Scope and Utilization of
Credit Line
10.2 Facilities on Import Finance
10.2.1 Letter of Credit Issuance
10.2.2 Imported Bill Purchased
10.2.3 Trust Receipt (T/R)
10.2.4 Shipping Guarantee
10.2.5 Receivables and Warehouse Bill as Pledge
10.3 Facilities on Export Finance
10.3.1 Anticipatory Credit
10.3.2 Packing Loan
10.3.3 Export Bill Purchased
10.3.4 Bill Discounted
10.3.5 Factoring
10.3.6 Forfaiting
百科小知識：國際貿易融資的產
生與發(fā)展
知識拓展：國際保理業(yè)務與
信用證及托收的比較
知識遷移：貿易融資風險及防范
實戰(zhàn)操練
習題
Keys
1.1 International Trade and Settlement
Global economic integration is an inevitable trend. The interaction and inter-reliance of the world economy has been greatly strengthened. The founding of the World Trade Organization has speed up economic globalization. Markets in different areas have become linked closely together. They have been gradually integrated into one single market. In addition, the developments of regional economic integration such as the EU and APEC have made great contributions to global economic integration because they have set up models for other countries in the world to follow.
1.1.1 International Trade
A core element of globalization is the expansion of world trade through the elimination or reduction of trade barriers, such as import tariffs. Greater imports offer consumers a wider variety of goods at lower prices, while providing strong incentives for domestic industries to remain competitive. Exports, often a source of economic growth for developing nations, stimulate job creation as industries sell beyond their borders. More generally, trade enhances national competitiveness by driving workers to focus on those vocations where they, and their country, have a competitive advantage. Trade promotes economic resilience and flexibility, as higher imports help to offset adverse domestic supply shocks. Greater openness can also stimulate foreign investment, which would be a source of employment for the local workforce and could bring along new technologies-thus promoting higher productivity.
1.1.2 International Settlement
Tracing back the history of international settlement, the medium of exchange originated from coins to notes. Later on, commercial drafts and other credit instruments emerged and became popular to meet the needs of the constantly increasing business activities in both geographical regions and volume of the international trade.
Due to globalization, the volume of international trade has boomed. International political, economic and cultural exchange inevitably leads to credits and debts owed by one country to another. Most of the international payments originate from transactions in world trade. With the enormous international trades worldwide, the volume of the international settlement has amounted to trillions of US dollars. Banks, as a result, are focusing more and more on the development of the businesses because it is a major resource of profit.
International payments and settlements are financial activities conducted among different countries in which payments are effected or funds are transferred from one country to another in order to settle accounts, debts, claims, etc. The international settlement involves tangible trades, intangible trades, foreign investments, funds borrowed from or lent to other countries and so on. To be more specific, international payments and settlements may arise from commercial payments, payments for the services rendered, payments between governments and transfer of funds among countries. Depending on the creditability of financial institutions, both buyers and sellers are usually willing to complete their settlement through banks respectively, and a financial arrangement could be reached then.
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