国际结算英汉互译整理第一章国际结算导论有形贸易visible trade无形贸易invisible trade交货临界点critical point for delivery风险临界点critical point for risk跟单信用证统一规则UCP600托收统一规则UCR 522见索即付保函统一规则URDG 458环球银行金融电信协会SWIFT以下是国际商会出版的《2000年国际贸易术语解释通则》中规定的全部贸易术语的分类。

第一组：E组（卖方在其所在地点把货物交给买方）Ex Works (named place) 工厂交货（指定地点）第二组：F组（卖方须将货物交至买方指定的承运人）FCA: Free Carrier (named place) 货交承运人（指定地点）FAS: Free Alongside Ship (named port of shipment) 船边交货（指定装运港）FOB: Free On Board (named port of shipment) 船上交货（指定装运港）第三组：C组（卖方必须签定运输合同，但对货物灭失或损坏的风险以及装船和启运后发生事件所产生的额外费用不承担责任）CFR: Cost & Freight (named port of destination) 成本加运费（指定目的港）CIF: Cost, Insurance and Freight (named port of destination) 成本，保险加运费（指定目的港）CPT: Carriage Paid To (named place of destination) 运费付至（指定目的地）CIP: Carriage and Insurance Paid To (named place of estination) 运费保险费付至（指定目的地）第四组：D组（卖方必须承担把货物交至目的地国家所需的全部费用和风险）DAF: Delivered at Frontier (named place) 边境交货（指定地点）DES: Delivered ex Ship (named port of destination) 船上交货（指定目的港）DEQ: Delivered ex Quay (named place of destination 码头交货（指定目的地）DDU: Delivered Duty Unpaid (named place of destination 未完税交货（指定目的地）DDP: Delivered Duty Paid (named place of destination) 完税后交货（指定目的地）第四节国际结算中的银行机构Representative office 代表处Agency office 代理处Overseas sister bank，subbranch 海外分支行Correspondent Banks 代理行Subsidiary Banks 附属银行、子银行Affiliated Banks 联营银行Consortium Bank 银团银行Control document 控制文件Test key 密押Specimen signature 印鉴文本Terms and conditions 费率表Nostro a/c 往帐Vostro a/c 来帐To credit 贷记To debit 借记第二章国际结算中的票据票据：instrument汇票bill of exchange汇票是由出票人向另一个人签发的请求即期、定期或在可以确定的将来时间向指定人或者根据其命令向来人无条件支付一定金额的书面命令。

（ a bill of exchange is an unconditional order in writing,addressed by one person to another ,signed by the person giving it,equiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to or the order of a specified person ,or to bearer.本票promissory note本票是一个人向另一个人签发的，保证于见票时或者定期或在可以确定的将来时间，对某人或者其指定人或持票人无条件支付一定金额的书面付款承诺。

（ a promissory note is an unconditional promise in writing made by one person to another ,signed by the maker .engaging pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified person .or to bearer.)支票cheque or check本票是以银行为付款人的即期汇票（a check is an unconditional order in writing addressed by the customer(the drawer )to a bank(the drawee) signed by that customer authorizing the bank to pay on ,a specified sum of money to or to the order of a named person ,or to bearer (the payee)设权性right to be paid无因性non-causative nature要式性requisite in form流通性negotiability可追索性recoursement出票人drawer付款人payer / drawee收款人payee背书人endorser被背书人endorsee承兑人acceptor保证人guarantor前手prior parties后手subsequent parties票据行为出票issue背书indorsement/endorsement空白背书blank endorsement记名背书special endorsement限制性背书restrictive endorsement 承兑acceptance参加承兑acceptance for sb’s honour 保证guarantee保付certified to pay提示presentation付款payment拒付dishonour追索resource补充部分限制性抬头restrictive order指示性抬头demonstrative order持票人抬头payable to bearer出票地点place of issue付款地点place of payment付款日期tenor担当付款person designated as payer预备付款人referee in case of need必须提示承兑presentment for acceptance required 不得提示承兑acceptance prohibited对价consideration善意持票人holder in due course /bona fide holder 银行汇票banker's draft商业汇票trade bill承兑汇票acceptance bill银行承兑汇票banker’s acceptance bill商业承兑汇票trader’s acceptance bill即期汇票sight draft/demand draft远期汇票time bill /usance bill光票clean bill跟单汇票documentary bill本币汇票home money bill外币汇票foreign money bill国内汇票inland bill国外汇票foreign bill支票种类划线支票crossed check保付支票certified check第三章汇款关键术语順汇remittance逆汇reverse remittance汇款人remitter汇出行remitting bank解付行或汇入行paying bank收款人或受益人payee or beneficiary电汇telegraphic transfer T/T信汇mail transfer M/T票汇remittance by banker’s demand draft D/D出票人（上文有）头寸cash退汇（无英文解释)预付货款payment in advance货到付款payment after arrival of the goods寄售consignment第四章托收托收collection委托人principal or consignor托收行remitting bank代收行collecting bank提示行presenting Bank托收指示collection instrument收款指示（无英文）光票托收（无英文）跟单托收（无英文，但很重要）直接托收（无）付款交单D/P documents to be released to the drawee only on payment /documents against payment承兑交单D/A documents to be released to the drawee only on acceptance /documents against acceptance第五章信用证信用证letter eof credit 是银行做出的有条件的付款承诺。

它是开证行根据申请人（进口商）的要求和指示作出的在满足信用证要求和提交信用证规定的单据的条件下，向第三方（受益人、出口商）开立的承诺在一定期限内支付一定金额的书面文件。

Credit means any arrangement ,however named or described ,that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation.信用证的形式信开本信用证letter of credit电开本cable简电本brief cable随寄证实书mail confirmation to follow信开open by airmail电开open by cable通知advise转递transmit信用证业务的方式人指定银行nominated Bank开证申请人applicant 开证人opener 提出开证担保secured agreement for L/C 开证行issuing Bank不符点discrepancy受益人beneficiary承付honour议付negotiate通知行advising Bank议付行negotiation Bank保兑行confirming Bank付款行paying Bank偿付行reimbursing bank偿付授权书reimbursement authorization 索偿书reimbursement claim信用证的主要种类】光票信用证clean credit跟单信用证documentary credit不可撤销信用证irrevocable credit可撤销信用证revocable credit保兑信用证confirmed credit缄默保兑和局外保兑silent confirmation 不保兑信用证unconfirmed credit即期付款信用证sight payment credit 延期付款信用证deferred payment credit 承兑信用证acceptance credit议付信用证negotiation credit可转让信用证transferable credit不可转让信用证non-transferable credit 信用证的再装让retransfer of credit转让书letter of transfer背对背信用证back to back credit对开信用证reciprocal credit循环信用证revolving credit积累性循环信用证cumulative revolving credit非积累循环信用证non- 自动循环信用证automatic revolving credit 非自动循环信用证non-半自动循环信用证semi-预支信用证anticipatory credit第六章银行保函和备用信用证银行保函letter of guarantee，L/C银行保函的当事人申请人applicant 委托人principal受益人beneficiary担保行guarantor bank通知行advising Bank转开行reissuing Bank反担保行counter guarantor bank保兑行confirming bank见索即付payable upon first simple demand 投标保函tender guarantee履约保函performance guarantee预付款保函advanced payment guarantee 质量保函quantity guarantee维修保函maintenance guarantee关税保付保函customs guarantee 账户透支保函overdraft guarantee进口类保函付款保函payment guarantee延期付款保函deferred payment guarantee 补偿贸易保函compensation guarantee来料加工保函processing guarantee租赁保函lease guarantee其他类保函借款保函loan guarantee保释金保函bail board票据保付保函guarantee for bill费用保付保函payment guarantee for commission/charges备用信用证stand-by letter of credit SL/C商业票据信用证commercial paper L/C担保信用证guarantee L/C第七章国际贸易结算中的单据单据document商业发票commercial invoice首文heading正文body麦头shipping mark货物的描述description of goods货物单价unit price出口商的签章exporter’s signature海关发票customs invoice估价和原产地联合证明书combined certificate of value and origin证实发票certificate invoice in accordance货物单据transport documents海运提单marine bill of lading 或ocean bill of lading托运人shipper/consignor承运人carrier收货人consignee受让人transferee or assignee海运提单的种类已装船提单shipped on board B/L待运提单received for shippment B/L直达提单direct B/L转运提单transshipment B/L 联运提单through B/L清洁提单clean B/L记名提单straight B/L不记名提单open B/L指示性提单order B/L简式提单short form B/L全式提单long form B/L班轮提单liner B/L租船提单charter party B/L运输代理行提单horse B/L过期提单stale B/L倒签提单anti-dated B/L多式运输multimodal transport多式运输单据multimodal transport document多式运输提单multimodal transport B/L联合运输提单combined transport bill of lading联合运输或港至港提单combined transport or Port to Port bill of lading不可流通转让的海运non-negotiable seaway bill直交进口商straight consigned to importer租船合约提单charter party bill of lading,charter party B/L航运提单airway bill直交记名提货人straight consigned to anamed consignee 保险单据海上风险perils of sea外来风险extraneous risks全损total loss实际全损actual total loss推定全损constructive total loss部分损失partial loss共同海损general average单独海损particular average施救费用sue and labour expenses救助费用salvage charge基本险chief risk平安险free from particular average，FPA 水渍险with particular average WPA一切险all risks AR一般附加险general additional risk特殊附加险special additional risks保险单insurance policy 保险人insurer被保险人insured预约保险单open policy or open cover 保险凭证insurance certificate保险声明insurance declaration联合凭证combined certificate暂保单cover note附属单据商品检验证明inspection certificate产品证明书certificate of origin普惠制原产地证明书generalized of preferences GSP一般原产地证明书C/O黑名单证明blacklist certificate包装单据packing document装箱单packing list重量单weight list第八章跟单信用证下单据的审核信用证的有效期expiry date最迟交单日latest documents delivery date 最迟装运期latest shipment date不符点discrepancy不符单据discrepant document 佣金commission折扣discount现金折扣cash discount贸易折扣trade discount空白抬头、空白背书made out to order andblank endorsed开证行指示性抬头made out to the order of issuing bank全套full set常见不符点做成了转运transshipment effected短装short shipment 超装over shipment做成了分批装运partical shipment effected 超支over drawing超过信用证金额redit amount exceeded少开支款金额short drawing发票金额与汇票金额不相符合the amounts shown on the invoice and draft differ第九章贸易融资打包放款、打包贷款packing credit/loan出口押汇negotiation under documentary credit出口托收押汇advance against documentary collection银行承兑banker’s acceptance票据贴现bill discount进出口额度limits for issuing letter of credit 普通信用证授信额度general L/C limit一次性使用授信额度one time L/C limit信托收据trust receipt T.R.信托提单、留置权书letter of credit信托证letter of trust代保管人bailee被信托人trustee进口押汇inward bills,import bill purchase ,import bill advance 进口信用押汇inward bill receivables买方远期信用证buyer's usance L/C提货担保delivery against Bank guarantee，shipping guarantee国际保理international factoring保理商factor对出口企业销售分户帐管理maintenance of the sales ledger债款回收collection from debtors信用销售控制credit control坏账担保full protection against bad debts 贸易融资trade financing追索权的保理recourse factoring无追索权的保理non-到期保理maturity factoring融资保理financing factoring公开保理disclosing factoring隐蔽保理un--国内保理domestic factoring国际保理international factoring单保理single factoring双保理double factoring寄售consignment完全保理服务full factoring service部分保理服务partial factoring service福费廷forfaiting贴现率discount rate ’承诺费commitment fee多收期grace days。