金融英语国际结算的一些纲要（一）

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　Contents
　　I. Instruments
　　A. A brief introduction
　　1. What s instruments? ① a broad sense: a commercial document of title;
3 {' _; S( v$ |, ]/ L　　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.
  B5 C( D8 f0 y2 S$ Z& M　　Contents
2 J$ {: }4 y! N/ F+ f+ g　　I. Instruments
　　A. A brief introduction
+ w  I1 e0 z! s2 A' {　　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.
$ _2 s2 |) H/ H: j　　UK Customer: outward remittance in GBP--- how to record ?
& ~5 S6 h1 A6 l$ P3 a9 I9 U　　C ustomer AC Vostro AC
$ e+ H2 v4 w3 B2 \　　Dr. GBP xxxx │ │Cr. GBP xxxx
$ j) c" c4 h  U- e　　UK Customer: outward remittance in forCurrency--- how to record?
% I5 s9 H9 V! p0 ]" V　　C ustomer AC Nostro AC
　　Dr. GBP xxxx │ │Cr. ForCurrency xxxx
　　III. Means of payment P9--15
1 r( _4 _  w- i/ B4 U! l1 y5 M　　1. Cash in advance P9--10
! p7 p) z! {: B% ~7 D% v; B　　2. Open account P10
: Y2 m1 z4 m4 Z　　3. Collection P10--12
　　4. Documentary credit P12--15
　　IV. Collection P15--30
: C7 B/ ?: ?9 k) B/ D( r　　1. Outward Documentary Collection P15--25
　　2. Inward Documentary Collection P25--30
　　V. Documentary letter of credit P30--58
* a" k( h8 I+ M: V: u　　(I). Concepts of the Documentary Credit P30--35
  K7 Z# a" S4 w6 B- ?　　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
5 R8 a1 v  P5 e9 v　　4. Utilization of the Documentary Credit P33
2 Q9 c# R! W0 x5 j/ Z　　5. Common Sense Rules for the Beneficiary P33--34
　　6. Honoring the Obligation under the Documentary Credit P34--35