金融英语国际结算的一些纲要（一）
ContentsI. Instruments
A. A brief introduction
1. What s instruments? ① a broad sense: a commercial document of title;
② a narrow sense: a specific, negotiable security for the purpose of paying money signed by the drawer on it which is unconditionally agreed to pay a sum in certain by the himself or by another. E.g. if agreed to pay by the maker, it is promissory note; if agreed to pay by another, it may be a draft or a cheque.
Contents
I. Instruments
A. A brief introduction
1. What s instruments? ① a broad sense: a commercial document of title;
② a narrow sense: a specific, negotiable security for the purpose of paying money signed by the drawer on it which is unconditionally agreed to pay a sum in certain by the himself or by another. E.g. if agreed to pay by the maker, it is promissory note; if agreed to pay by another, it may be a draft or a cheque.
UK Customer: outward remittance in GBP--- how to record ?
C ustomer AC Vostro AC
Dr. GBP xxxx │ │Cr. GBP xxxx
UK Customer: outward remittance in forCurrency--- how to record?
C ustomer AC Nostro AC
Dr. GBP xxxx │ │Cr. ForCurrency xxxx
III. Means of payment P9--15
1. Cash in advance P9--10
2. Open account P10
3. Collection P10--12
4. Documentary credit P12--15
IV. Collection P15--30
1. Outward Documentary Collection P15--25
2. Inward Documentary Collection P25--30
V. Documentary letter of credit P30--58
(I). Concepts of the Documentary Credit P30--35
1. An overview P30
2. Stages of a Documentary Credit P30--31
3. Review of the Documentary Credit application & Security Agreement by the Issuing Bank P31--33
4. Utilization of the Documentary Credit P33
5. Common Sense Rules for the Beneficiary P33--34
6. Honoring the Obligation under the Documentary Credit P34--35
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