国际贸易结算支付方式的选择与运用

《国际贸易结算支付方式的选择与运用》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、目录摘要···································2第1章绪论····································3第2章国际贸易结算支付方式的主要种类···················32.1汇付结算方式·····························32.2托收结算方式·····························42.3信用证结算方式····························42.4银行保函····················

2、···········42.5备用信用证······························4第3章影响国际贸易支付方式选择及运用的因素·······················43.1国际贸易支付方式本身的特点·······················43.2选择国际结算支付方式时应考虑的实际因素·················53.2.1客户信用·······························53.2.2经营意图·······························53.2.3贸

3、易术语·······························53.2.4运输单据·······························53.2.5财务成本·······························5第四章支付方式的实际应用···························54.1国际结算方式选择注意事项························54.1.1在确定付款方式之前，尽量多做客户资信调查···············54.1.2不同地区的客户，采用不同的做法······

4、·············54.1.3视合同金额的大小和新、老客户区别对待，灵活采用结算方式······54.1.4对客户资信实行动态掌握，连续考察，随时注意调整结算方式······54.1.5运用灵活的T/T付款方式························54.2支付方式的综合运用··························54.2.1信用证与汇付结合应用······················54.2.2信用证与托收结合应用······················54.2.3银行保函与汇付结合使

5、用······················54.2.4银行保函与托收结合使用······················54.2.5信用证与银行保函的结合应用······················54.2.6汇付与托收相结合······················54.2.7汇付与备用信用证结合使用······················54.2.8托收与备用信用证或银行保函相结合··················5结束语·································5第五章····

6、·····························参考文献·································致谢···································第1章绪论国际结算使各国的产品、服务和资金得以交换，从而让生产得到远比国内市场宽阔的发展空间，实现了更大规模的持续发展；使资金实现国际转移，实现跨国投资，在全球范围内配置资源，促进了生产力的发展，以便得到最大收益。假如没有相应的国际结算业务，经济的全球一体化就根本无法进行，各国的经济发展也势必受到极大的损害。第2章国际贸

7、易结算支付方式的主要种类国际贸易结算支付方式的主要种类有如下五点：2.1汇付结算方式汇付，又称汇款，是最简单的国际货款结算方式。采用汇付方式结算货款时，卖方将货物发运给买方后，有关货运单据由卖方自行寄送买方；而买方则径自通过银行将货款汇交给卖方。[1]这对银行来说，只涉及一笔汇款业务，并不处理单据，属于商业信用，采用顺汇法。汇付业务涉及的当事人有四个：付款人（汇款人remmitter）、收款人（payee或beneficiary）、汇出行（remittingbank）和汇入行（payingbank）。其中付款人（通常为进口

8、人）与汇出行（委托汇出汇款的银行）之间订有合约关系，汇出行与汇入行（汇出行的代理行）之间订有代理合约关系。在办理汇付业务时，需要由汇款人向汇出行填交汇款申请书，汇出行有义务根据汇款申请书的指示向汇入行发出付款书；汇入行收到会计委托书后，有义务向收款人（通常为出口人）解付货款。但汇出行和汇入行对不属于自身