金融英语国际结算的一些纲要（一）

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　Contents
# \8 t% D" P9 B) N7 [　　I. Instruments
) L' L# O" n0 h+ \' l　　A. A brief introduction
$ |/ E: Z* @. H2 X　　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.
& [. ^0 I7 R6 k, b4 X" x4 l' R　　Contents
) I- w8 |0 ]  m0 V5 z  N  e. `　　I. Instruments
% `4 M& V2 g' ]$ W( f, B　　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.
" N* N: b& Q8 ]　　UK Customer: outward remittance in GBP--- how to record ?
　　C ustomer AC Vostro AC
  D5 y; ~: N- M9 H2 Y) n+ e% z" B　　Dr. GBP xxxx │ │Cr. GBP xxxx
. s/ _( I2 K& m: g, C　　UK Customer: outward remittance in forCurrency--- how to record?
) T/ {+ P3 e9 D' u9 J6 j3 L/ m　　C ustomer AC Nostro AC
7 b5 X- u8 k7 X- W6 n9 `2 @8 Q. K　　Dr. GBP xxxx │ │Cr. ForCurrency xxxx
* Q3 q8 \( @' m+ _# G% K3 m　　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
0 ?+ Y5 s" M1 j- o' N　　1. Outward Documentary Collection P15--25
3 S( ~1 a, x' f& A　　2. Inward Documentary Collection P25--30
0 F6 [7 S3 r0 s5 k  o　　V. Documentary letter of credit P30--58
; P$ S6 q! f7 U" ^/ U" D0 M　　(I). Concepts of the Documentary Credit P30--35
　　1. An overview P30
/ t& r! O. \- c9 o　　2. Stages of a Documentary Credit P30--31
- y$ b- m2 m6 ]& P  b7 t2 Y　　3. Review of the Documentary Credit application & Security Agreement by the Issuing Bank P31--33
　　4. Utilization of the Documentary Credit P33
* u1 e+ R  W; O! l! j, x　　5. Common Sense Rules for the Beneficiary P33--34
　　6. Honoring the Obligation under the Documentary Credit P34--35