第五章国际货款的收付习题参考答案一、将下列外贸术语英文名称和中文名称用线连接起来1．Bill of Exchange 1．汇票2．Endorsement 4．背书3．Confirming Bank 2．保兑行4．Applicant 7．开证申请人5．Beneficiary 3．受益人6．T/T 5．电汇7．Partial Shipment 6．分批装运二、判断题（判断下列各题是否正确，正确的在题后括号内打“√”，错误的打“×”）1．√2．√3．√4．×5．√6．√7．√8．×9．√10．√三、填空题（请在各小题的画线处填上适当的词句）1．汇票有即期和远期之分，在承兑业务中，通常使用远期汇票。
2．在国际货物买卖中，托收方式使用的汇票通常是即期汇票。
3．汇票的抬头是指收款人。
4．按照汇款时间的不同，汇票分为预付货款和货到付款。
5．汇付的方式有电汇、信汇、票汇。
6．受益人必须做到单单一致；单证一致。
7．信用证是依据合同开立的，是银行对出口人有条件的付款承诺。
8．国际货款结算方式主要有汇付、托收和信用证三种。
四、单项选择题（在下列每小题中，选择一个最适合的答案）1．A 2．B 3．B 4．A 5．B 6．C 7．B8．A9．A 10．C 11．B 12．B 13．C 14．B 15．B五、多项选择题（下列各小题中正确答案不少于两个，请准确选出全部正确答案）1．ABC 2．AB 3．BCD 4．CD 5．BCD 6．ABCD7．CD 8．BCD 9．ABC 10．ABCD 11．CD 12．CD 13．BCD 14．ACD 15．ABD六、翻译并解释下列名词1．Collection 托收是国际贸易结算中常用的方式之一，是出口人委托银行向进口人收款的一种方法。
2．D/P Sight 即期付款交单是指出口人通过银行向进口人提示汇票和货运单据，进口人见票时付款，领取货运单据的一种托收方式。
3．Sight draft 即期汇票见票即付，无需承兑，持票人提示汇票的当天即为付款到期日。
4．D/A 承兑交单指货运单据的交付以进口人的承兑为条件。
七、简答题1．试述远期汇票付款时间的规定方法。
答：3种××DAYS AFTER SIGHT，表示见票后××天付款××DAYS AFTER DA TE，表示出票后××天付款××DAYS AFTER B/L DATE，表示提单日后××天付款2．在出口业务中采用跟单托收方式，出口商有何风险？答：托收业务的主要特点是先发货，后收款，出口商能否收回货款，取决于进口商的资信。
在托收方式下，出口商可能遇到下列风险：（1）进口商破产或丧失清偿债务的能力，出向商可能收不回或晚收回货款。
（2）货物到达进口国时，进口商尚未领到进口许可证，或尚未申请到所需外汇，或因海关法规变化或其他原因，进口商拒付货款。
银行办理托收业务，只按委托人的指示办事，不检查单据内容，没有保证付款的责任，如遭进口人拒付，除非另有规定，银行无代管货物的义务。
如货物已到达进口国，则还要发生在进口地办理提货、交纳进口关税、存仓、保险、转售甚至被低价拍卖或被运回国内的损失。
（3）在承兑交单条件下，由于进口商只需在汇票上承兑就可取得货运单据先行提货，一旦进口商到期不付款，出口商就会遭到货款两空的损失，因此，承兑交单比付款交单的风险更大。
3．试比较D/A远期30天与D/P远期30天的区别。
答：D/P远期30天是指出口人通过银行向进口人提示汇票和货运单据，进口人在汇票上承兑，代收行于汇票到期日再次向其提示时经付款后向代收银行取得单据。
D/A远期30天是指出口人通过银行向进口人提示汇票和货运单据，进口人在汇票上承兑，代收行于汇票到期日将全副单据交给进口人。
所以对出口人来说D/A远期30天比D/P远期30天风险大。
4．试比较信用证与托收的主要特点。
答：托收是商业信用，银行办理托收业务时，既没有检查货运单据正确与否或是否完整的义务，也没有保证付款人一定付款的责任。
托收虽然是通过银行办理，但银行只是作为出口人的受托人行事，进口人不付款与银行无关。
出口人向进口人收取货款靠的仍是进口人的商业信用。
如果遭到进口人拒绝付款，除非另外有规定，银行没有代管货物的义务，出口人仍然应该关心货物的安全，直到对方付清货款为止。
信用证的主要特点是开证银行负首要付款责任，信用证支付方式是由开证银行以自己的信用做保证，所以，作为一种银行保证文件的信用证，开证银行对之负的是第一性的付款责任。
信用证开证银行的付款责任，不仅是首要的，而且是独立的、终局的，即使进口人在开证后失去偿付能力，只要出口人提交的单据符合信用证条款，开证行也要负责付款，付了款如发现有误，也不能向收益人和索偿行进行追索。
信用证是一项自足文件。
信用证虽然是根据买卖合同开立，但信用证一经开立，就成为独立于买卖合同以外的约定。
信用证方式是纯单据业务。
银行处理信用证业务时，只凭单据，不问货物，它只审查收益人所提交的单据是否与信用证条款相符，以决定其是否履行付款责任。
5．简述信用证与国际货物销售合同的关系答：信用证与国际货物销售合同的关系主要体现在以下两个方面：合同是开立信用证的基础，开证申请人(进口人)必须根据合同中所规定的有关内容向银行申请开证；但信用证一经开立就成为独立于合同之外的自主文件，不受合同的约束。
如信用证中的条款与有关的合同规定不一致，则该信用证的受益人(出口人)有权要求开证申请人向开证行申请修改信用证，直至与原合同的条款相符为止。
八、实训题1．翻译下列条款（1）Payment by letter of credit at sight 用即期信用证支付（2）Payment by D/P at sight 即期付款交单支付（3）The buyers shall pay against documentary draft drawn by the sellers at 30 days after date of B/L．The shipping documents are to be delivered against payment only．买方应支付由卖方开具的提单签发日后30天有效的跟单汇票项下的货款。
买方只有付款后才能拿到运输单据。
（4）The buyers shall pay the total value to the sellers in advance by T/T before the end of July．买方应在七月底前用电汇的方式把全部货款预付给卖方。
2．图解说明L/C的一般收付流程见主教材107页。
3．图解说明D/P即期的一般收付流见主教材98页。
4．根据所给条件填制销售确认书的支付条款。
某公司出口600打男式纯棉衬衫，付款条件：30%货款于装运前30天采用电汇支付，其余货款采用不可撤销的即期信用证支付，信用证最晚在2005年6月20日前开到我方。
SALES CONFIRMATION经买卖双方同意成交下列商品，订立条款如下：This contract is made by and agreed between the BUYER and SELLER, in accordance with the terms and conditions stipulated below.Terms of payment (付款条件):□买方不迟于2005 年5 月20 日前将30%的货款用即期汇票/电汇送抵卖方The buyers shall pay 100% of the sales proceeds through sight(demand) draft/by T/T remittance to the sellers not later than May 20，2005□买方须于2005 年 4 月20 日前通过汇丰银行开出以卖方为受益人的不可撤销即期信用证，并注明在上述装运日期后15 天内在中国议付有效，信用证须注明合同编号。
The buyers shall issue an irrevocable L/C at **** sight through The Hongkong and Shanghai Banking Corporation （HSBC）in favor of the sellers prior to _ Apirl 20，2005__ indicating L/C shall be valid in China through negotiation within 15 days after the shipment effected, the L/C must mention the Contract Number.付款条件：买方在收到卖方关于预计装船日期及准备装船的数量的通知后，应于装运前20天，通过上海中国银行开立以卖方为受益人的不可撤销的信用证。
该信用证凭即期汇票及本合同第（9）条规定的单据在开证行付款。
Terms of Payment：Upon receipt from the Sellers of the advice as to the time and quantify expected ready for shipment, the Buyers shall open, 20days before shipment, with the Bank of China ,Shanghai, an irrevocable Letter of Credit in favour of the Sellers payable by the opening bank against sight draft accompanied by the documents as stipulated in Clause (9) of this Contract.5．根据提供的合同，翻译、审核并修改信用证Sales ConfirmationS/C No. PS-1234Date: Oct 11, 2005Place: Beijing, ChinaSeller: China National Textiles Import & Export CorporationRm110 International Building Dongdan, Beijing, ChinaBuyer: General Trading CompanyRm345, Hilltown Building, SingaporeThis contract is made by and between the buyers and sellers, whereby the buyers agree to buy and the sellers agree to sell the under-mentioned commodity according to the terms and conditions stipulated as follows:Commodity name: “Dove” Brand Printed ShirtingSpecification: 30×36 72×69 35/6”×42yardsQuantity: 67200yardsUnit price：HKD3.00/yard CIFC3 SingaporeTotal value: HKD201600.00Shipment: during Jan, 2006 from China port to Singapore with partial shipment and transshipment allowedPacking: in rolls of 50yards eachShipping marks: GENERALPS-1234SINGAPORENO.1-1344Payment: by irrevocable L/C at sight which should reach the seller one month before shipment and available by negotiation with any bank in China 15days after shipmentInsurance: To be covered by the seller for 110% of invoice value against all risks and war risk as per and subject to PICC 1/1/1981The seller The buyerChina National Textiles Import & Export Corporation General Trading CompanyLetter of CreditFrom: ABC BANKTo: Bank of ChinaDate: 1 November,2005Place: BeijingWe hereby open our Irrevocable Letter of Credit No. L-1437 in Favour of China National Textiles Import &Export Corp., for account of General Trading Company, Singapore, up to an aggregate amount of HK$201600.00(Say US Dollars Two Hundred and One Thousand Six Hundred Only) CIFC 2% Singapore for 100% of the invoice value relative to the shipment of :67,200 Pieces of Duck Brand Printed Shirting 30×30 72×69 35/6”×42 yards as per Contract No. PS-1234 dated October 11, 2000 from China port to Singapore.Drafts to be drawn at 30 days after sight on applicant and accompanied by the following documents, marked “X”:(X) Signed Commercial Invoice in triplicate;(X) Full set of clean on board Bill of Lading made out to our order quoting L/C NO.L-1437, marked freight to collect;(X)One original Marine Insurance Policy or Certificate for 130% full invoice value covering ALL Risks and War Risk, and TPND with claims payable in Singapore in the currency of draft(s). (X) Inspection certificate in duplicate issued and signed by authorized person of applicant whose signature must c omply with that held in our bank’s record.Partial shipments are permitted.Transshipment is prohibited.Special condition:Shipment must be effected not later than January 31,2006.Draft(s) drawn under this credit must be negotiated in Singapore on or before January 31,2001.T/T reimbursement is unacceptableThis credit is subject to UCP500.（1）信用证开出的地点：Beijing应改为Singapore。