广西大学行健文理学院课程考试试卷答案要点及评分细则课程名称：国际结算（双语）考试班级：2007级国贸各班试卷类型：期中考试卷命题教师签名：2010年 5 月14 日Part I单选题1-5 CBCAD 6-10 DAADDPart II翻译题Please translate the following sentences from English to Chinese.(20 Points)1.To issue a bill of exchange comprises two acts by the drawer: 1) to draw and sign a bill;and 2) to deliver it to the payee.签发汇票由出票人的两个行为构成：一是开出汇票并在签字；二是交付给收款人。
2.International settlement consists of international trade settlement and non-tradesettlement.国际结算包括国际贸易结算和非贸易结算。
3.SWIFT authentic key is used between SWIFT member banks for authenticating allmessages to be transmitted through SWIFT.环球银行金融电讯协会证实押被环球银行金融电讯协会成员行用于证实通过环球银行金融电讯协会系统传输的所有信息的真实性。
4.The guarantor is the bank that issues a letter of guarantee at the request of its customer.保证行是在其顾客要求下签发保函的银行。
5.In cover, we have authorized Bank A to debit our account and credit your accounts withthe above sum.为偿付头寸，我们已经授权A银行将上述金额借记我们的账户，并贷记你们的账户。
6. A foreign branch bank is an operational branch established by a commercial bank in aforeign country.一家国外支行是某家商业银行在国外开立的经营性质的分支机构。
7.Confirming bank means a bank that adds its confirmation to a credit upon the issuingbank’s authorization or request.保兑行指的是在开证银的授权或要求下对信用证进行保兑的银行。
8.Remittance refers to the transfer of funds from one party to another among differentcountries.汇款（汇付）是指资金在不同国家之间的转移。
9.TARGET (the Trans-European Automated Real-time Gross Settlement Express TransferSystem) is a real-time gross settlement system of the euro.欧洲跨国清算系统是实时的统一欧元清算系统。
10.A holder in due course refers to an individual who acquires a negotiable instrument ingood faith.一个正当持票人指的是一个善意得到一张可流通票据的人。
Part III 简答题（中文或者英文回答）12. 即期付款交单与即期信用证的区别答：1）前者商业信用，后者银行信用；2）前者不能向银行申请融资，后者可以申请打包放款；3) 前者通知行不负责审单，后者通知行负责审单；3. 提单常见不符点答：（P237 任选6点回答）1). 收货人姓名与信用证不符;2）被通知人与信用证不符;3）货物描述与信用证不一致;4）提供的是不清洁提单；5）起运港或者目的港与信用证不符；6）正本提单份数不足；4. 跟单托收与跟单信用证在融资方式上的几个主要不同点。
答：1）前者多使用商业汇票，贴现相对困难，后者多使用银行承兑汇票，贴现相对比较容易；2）对于前者，由于是商业信用，比较难向银行申请融资，后者比较容易；3) 前者通知行不负责审单，拒付可能性大，比较难得到银行融资，后者通知行负责审单，拒付可能性小，可以申请打包放款，押汇和T/R等Part IV出口托收押汇的流程（见课件）给分要点：至少中英各占一半：A）可以是中文流程图，英文流程说明；或者B）英文流程图，中文流程说明。
中英文分别给10分，如果只用一种语言答题，给一半分。
Step 1: The exporter and the importer sign a sale contract ，the exporter ship the goods; Step 2: The exporter signs the negotiation agreement with the remitting bank;Step 3: The exporter presenting the collection application, negotiation application and the whole set of documents (including the title of the goods and draft) to the remitting bank; Step 4: The remitting bank deposits the fund after negotiation;Step 5: The remitting bank fills in the collection application, and sends the whole set of documents (including the title of the goods and draft) to collecting bank;Step 6: The collecting bank presents the drafts to the importer;Step 7: The importer pays or accepts the drafts and the documents in case of D/P or D/A; Step 8: The document especial the title of the goods, are released to the importer, the transaction is settled;Step 9: The collecting bank remits proceeds to the remitting bank;Part V 操作题Please implement the following case. (30 Points)Part A. 请根据所给的条件填写汇票并做出相应的背书。
(15 Points)A) 请根据如下条件出票：2009年8月4日上海A 贸易公司(shanghai A E.&I. Co. No.1023, Nanjing Road(East) Shanghai, China)出口装运5000打、价值50000美元的纯棉男式衬衫（Pure Cotton Men's Shirts, Art. No.9-71323, Size Assortment:S/3 M/b and L/3 per doz.）到香港N 贸易有限公司(Hong kong N Trading Co., Ltd ，21Locky Road, Hong kong), 收款人是出口商，委托中国银行上海分行办理托收，交单条件为D/P 即期，并指定要求中国银行香港分行作为代收行。
请开立跟单汇票。
B ）出票后，请按照如下要求做出托收记名背书行为中国银行上海分行作出托收记名背书给中国银行香港分行C)（1 7、D/A －承兑赎单 D/P －付款赎单得分a. 出口商（出票人）做空白背书转让给托收行；b. 托收行做托收记名背书转让给代收行；（2）pay to the order of remitting bank以托收行为抬头的方式。
操作步骤：a. 出口商（出票人）提示汇票给托收行；b. 托收行做托收记名背书转让给代收行；（3）pay to the order of collecting bank以代收行为抬头操作步骤：1. 出口商提示汇票给托收行；2. 托收行寄交汇票代收行；Part B. Pease translate the following given information in an SWIFT L/C from English to Chinese. (15 Points)请按以下SWIFT MT700信用证中的部分内容译成中文：(1) Bank of Asia, HK开证行：亚洲银行，香港分行(2) Bank of Asia, Shenzhen Branch, No.68 Shennan Road, Central, Shenzhen 518043, Guangdong通知行：亚洲银行，深圳分行，广东深圳518043，深南路68号(3) Documentary Credit Number E-01-N-04939跟单信用证号码：E-01-N-04939(4) Applicant: Newtower Development Limited, Room 2504-5 Causeway Bay, Hongkong 申请人：纽陶尔发展有限公司，2504-5铜锣湾，香港(5) Beneficiary: Shenzhen Building Materials, Industry Co.，Stone department 10/F Building Materials, Bldg, 28 Shennan Zhong Rd., account No. 1002 受益人：深圳建筑材料公司，石头部，深南中路28号，账号1002(6) Currency Amount: USD34,800 币种金额：34,800美元(7) Drafts at sight 即期汇票(8) Drawee (Full address): Issuing bank for full invoice value 付款人：开证行按照发票金额的全额付款(9) +Signed Commercial Invoice 手签商业发票+ Full set of Clean on board ocean bill of lading made out to order of Bank Asia凭亚洲银行指示性抬头的全套清洁已装船海运提单+Marine Insurance policy or certificate endorsed in blank, by the assured or at least 110%of the CIF value, covering F.P.A and as per ocean marine cargo. 海运保险单或保险凭证必须空白背书，至少按成本保险加运费价的110%投保，险种为平安险和出口货物到香港（含九龙）澳门存仓火险责任扩展条款+Packing list 装箱单+Beneficiary’s certificate addressed to issuing bank confirming their acceptance ornon-acceptance如果信用证有修改，则要出具受益人证明给开证行，说明其接受或不接受该修改。