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;
　　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
& N1 m: S0 x. s$ r6 {4 h) d　　I. Instruments
　　A. A brief introduction
. R) }9 y2 e  J8 l　　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.
; w- w0 @1 j$ C- {　　UK Customer: outward remittance in GBP--- how to record ?
　　C ustomer AC Vostro AC
$ n; A9 V" f" |- |　　Dr. GBP xxxx │ │Cr. GBP xxxx
. ]) M. }  |$ f  n: ^　　UK Customer: outward remittance in forCurrency--- how to record?
: s! u; Z0 t5 J/ ~( \　　C ustomer AC Nostro AC
　　Dr. GBP xxxx │ │Cr. ForCurrency xxxx
, D& o0 J4 y9 v　　III. Means of payment P9--15
7 V. `! [8 q5 i' f　　1. Cash in advance P9--10
　　2. Open account P10
　　3. Collection P10--12
　　4. Documentary credit P12--15
9 {: Z! L# d0 B　　IV. Collection P15--30
　　1. Outward Documentary Collection P15--25
7 b  ~# y1 h$ E: }8 P. ]2 O1 n　　2. Inward Documentary Collection P25--30
% _7 U% x. E! x　　V. Documentary letter of credit P30--58
; F% |. \2 A7 K7 m　　(I). Concepts of the Documentary Credit P30--35
: a. C, c: p# B( }" W2 |　　1. An overview P30
5 i6 v2 ]9 H! h# [8 i　　2. Stages of a Documentary Credit P30--31
　　3. Review of the Documentary Credit application & Security Agreement by the Issuing Bank P31--33
+ @$ A3 V9 b1 M6 o# Q* r1 z) D; R4 Z　　4. Utilization of the Documentary Credit P33
　　5. Common Sense Rules for the Beneficiary P33--34
0 U0 x6 K! S+ m  f  U　　6. Honoring the Obligation under the Documentary Credit P34--35