国际结算

　　本书注重理论联系实际，引导学生全面系统地认识和了解国际结算基本理论与基本原理，使学生熟练掌握和运用国际结算方式及贸易融资方式。全书共9章，介绍了票据、单据、汇款、托收、信用证、银行保函与备用信用证等国际结算方式，以及国际结算融资和国际非贸易结算。此外，由于跨境电商的快速发展，跨境电子商务支付与结算不断增加，本书专门增加了跨境电子商务支付的内容。本书教学资料丰富，每章均配有引导案例、应用案例、拓展实训和课后复习思考题，引导学生从初层次理解到结合实际深化掌握，从而达到学以致用的目的。

　　姚丹，女，中国党员，硕士研究生学历，2013年6月毕业于南京农业大学国际贸易学专业，毕业后在湖北文理学院理工学院工作。自工作以来，一直从事国际经济与贸易专业教学与科研工作。在教学工作完成的同时，积极完成论文发表和教材的编著，2016年主编了《国际结算业务操作教程》教材，2017年1月主编了《国际贸易实务》教材和《外贸报关实务》教材，2019年3月承担了襄阳市科协科研项目《襄阳打造一流营商环境对策研究》，目前已结题。2019年10月承担校级教研项目《基于"创新创业”能力培养的跨境电商课程混合式教学改革研究与实践》。发表了多篇教科研论文，在《现代营销》发表了《浅析跨境电子商务支付方式》，在《科技经济导刊》发表了《大数据时代我国进出口贸易面临的机遇和挑战》，在《营销界》发表了《国贸专业人才培养方案改革研究与实践——以湖北文理学院理工学院为例》、《基于"创新创业”能力培养的跨境电商课程混合式教学改革与实践——以湖北文理学院理工学院为例》等论文。带队国贸专业学生参加各种全国外贸竞赛，在竞赛中取得了优异成绩，多次指导学生获得国际贸易学会主办的POCIB全国外贸从业能力大赛获得团队一等奖，高等院校外贸技能大赛团队一等奖，OCALE跨境电商创新创业大赛团队二等奖等。

目 录
第 1 章 国际结算导论 ···················.1
本章学习目标 ······························1
本章重点·····································1
本章难点·····································1
引导案例·····································1
1.1 国际结算概述 ························2
1.1.1 国际结算的定义 ···············2
1.1.2 国际结算的分类 ···············3
1.1.3 国际结算的产生和发展 ······4
1.1.4 国际结算的基本内容 ·········6
1.1.5 国际结算、国际清算与
国际贸易的关系 ···············7
1.2 国际惯例概述 ························8
1.2.1 国际惯例的定义 ···············8
1.2.2 国际惯例的特点 ···············8
1.2.3 与国际结算有关的国际
惯例 ······························9
1.3 国际清算系统概述 ···············.12
1.3.1 国际清算系统的定义和
组成 ···························.12
1.3.2 主要国家的清算系统 ······.14
拓展实训··································.19
复习思考题·······························.19
第 2 章 国际结算工具：票据 ··········22
本章学习目标 ···························.22
本章重点··································.22
本章难点··································.22
引导案例···································22
2.1 票据概述·····························23
2.1.1 票据的定义····················23
2.1.2 票据的特性····················24
2.1.3 票据的作用····················25
2.1.4 票据行为·······················26
2.1.5 票据法··························29
2.2 汇票···································30
2.2.1 汇票的定义····················31
2.2.2 汇票的内容····················31
2.2.3 汇票的分类····················36
2.3 本票···································37
2.3.1 本票的定义····················37
2.3.2 本票的必要项目··············37
2.3.3 本票的基本当事人···········38
2.3.4 本票的用途····················38
2.3.5 本票的分类····················38
2.4 支票···································40
2.4.1 支票的定义····················40
2.4.2 支票的必要项目··············40
2.4.3 支票的特点····················40
2.4.4 支票的分类····················41
2.4.5 汇票、本票和支票的
区别·····························42
拓展实训···································43
复习思考题································43
第 3 章 国际结算工具：单据·········.47
本章学习目标·····························47
本章重点··································.47
本章难点··································.47
引导案例··································.47
3.1 单据概述 ···························.48
3.1.1 单据的定义 ··················.48
3.1.2 单据的作用 ··················.48
3.1.3 单据的分类 ··················.49
3.1.4 单据缮制的基本要求 ······.50
3.2 商业单据 ···························.51
3.2.1 商业发票 ·····················.51
3.2.2 包装单据 ·····················.54
3.2.3 运输单据 ·····················.55
3.2.4 保险单据 ·····················.62
3.3 官方单据 ···························.66
3.3.1 原产地证明书 ···············.66
3.3.2 商品检验证书 ···············.67
3.3.3 海关发票 ·····················.69
3.3.4 领事发票 ·····················.69
3.4 其他单据 ···························.70
3.4.1 受益人证明 ··················.70
3.4.2 船公司证明 ··················.72
3.4.3 装运通知 ·····················.73
拓展实训··································.74
复习思考题·······························.79
第 4 章 国际结算方式：汇款 ··········81
本章学习目标 ···························.81
本章重点··································.81
本章难点··································.81
引导案例··································.81
4.1 国际结算方式概述 ···············.82
4.1.1 国际结算方式的定义与
内容 ···························.82
4.1.2 国际结算方式的分类 ······.82
4.2 汇款概述 ···························.84
4.2.1 汇款的定义 ··················.84
4.2.2 汇款的当事人 ···············.84
4.2.3 汇款的种类 ··················.86
4.2.4 汇款头寸的偿付 ············.86
4.2.5 汇款在国际贸易中的
应用·····························87
4.2.6 汇款结算方式的风险
及防范··························88
4.3 电汇···································90
4.3.1 电汇的定义和特点···········90
4.3.2 电汇业务流程·················90
4.3.3 采用不同电汇方式的
电汇内容·······················91
4.3.4 中国银行电汇业务操
作方法··························93
4.4 信汇和票汇··························96
4.4.1 信汇的定义和特点···········96
4.4.2 信汇业务流程·················96
4.4.3 票汇的定义和特点···········98
4.4.4 票汇业务流程·················98
4.4.5 电汇、信汇、票汇的
区别·····························98
4.5 跨境电子商务支付··············.100
4.5.1 跨境电子商务支付的
分类··························.100
4.5.2 第三方支付·················.101
4.5.3 其他小额支付工具········.103
拓展实训································.104
复习思考题·····························.105
第 5 章 国际结算方式：托收·········107
本章学习目标··························.107
本章重点································.107
本章难点································.107
引导案例································.107
5.1 托收概述······5