首页 商务英语国际-国际贸易方式毕业论文

商务英语国际-国际贸易方式毕业论文

举报
开通vip

商务英语国际-国际贸易方式毕业论文商务英语国际-国际贸易方式毕业论文 湖南XXXXXX学院 () 题 目: 浅谈国际贸易结算方式的选择 姓 名 : 班级、学号 : 系 (部) : 经济管理系 专 业 : 商务英语 指导教师 : 开题时间: 完成时间: 2010 年 月 日 目 录 毕业设计任务书…………………………………………………1 毕业设计成绩评定表……………………………………………2 答辩申请书……………………………………………………3-5 正文……………………………………………………………6-19 答辩委员会表决意见………………...

商务英语国际-国际贸易方式毕业论文
商务英语国际-国际贸易方式毕业 论文 政研论文下载论文大学下载论文大学下载关于长拳的论文浙大论文封面下载 湖南XXXXXX学院 () 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 目: 浅谈国际贸易结算方式的选择 姓 名 : 班级、学号 : 系 (部) : 经济管理系 专 业 : 商务英语 指导教师 : 开题时间: 完成时间: 2010 年 月 日 目 录 毕业 设计 领导形象设计圆作业设计ao工艺污水处理厂设计附属工程施工组织设计清扫机器人结构设计 任务 关于书的成语关于读书的排比句社区图书漂流公约怎么写关于读书的小报汉书pdf …………………………………………………1 毕业设计成绩评定表……………………………………………2 答辩申请书……………………………………………………3-5 正文……………………………………………………………6-19 答辩委员会表决意见……………………………………………20 答辩过程记录表…………………………………………………21 XXXXXXXX学院毕业设计任务书 经济管班级 所属 学生姓名 专业 商务英语 学号 系部 理系 邮政 通信地址 编码 联系电E—mail地址 话号码 设计(论文) 课题 联系方式 指导教 职 称 指导教师工作单位 师姓名 电话 讲师 课题的主要任务及要求: 开题时间: 完成时间: 1 XXXXXXXXX学院 毕 业 设 计 成 绩 评 定 表 学生 班级所属 专业 姓名 学号 系部 毕业设 浅谈国际贸易结算方式的选择 评分 计课题 评语: 指导教师(签名) 年 月 日 备 注 注:毕业设计评价等级为:优秀(90,100)、良好(80,89)、中(70,79)、 及格(60,69)、不及格(60分以下)。 2 XXXXXXXX学院毕业(论文)设计 答 辩 申 请 书 学生姓名 班级、学号 专业 商务英语 课 题 浅谈国际 贸易结算方式的选择 一、 课题(论文)提纲 引言 1 国际贸易结算方式的选择 1.1 汇付 1.2 托收 1.3 信用证 1.4 银行保函 1.5 备用信用证 2 影响国际贸易结算方式的选择 2.1 国际结算方式的特点 2.2 客户信用 2.3 国际贸易术语 2.4 财政花费 3 国际贸易结算方式的应用 3.1 汇付与信用证相结合应用 3.11 公开议付 3.2 汇付与托收项结合应用 3.3 信用证~银行保函~托收结合应用 3.31 分期付款 3.32 延期付款 4 结论 二、 内容 财务内部控制制度的内容财务内部控制制度的内容人员招聘与配置的内容项目成本控制的内容消防安全演练内容 摘要 3 支付条款是国际 易合同的一个主要内容。不同的支付方式对于贸易双方而言,在贸易结算中的风险以及经营中的资金负担都是不相同的。选择正确支付方式能使进出口双方在货款收付方面的风险得到控制,并在资金周转方面得到某种通融,从而促进交易目的的实现。在选择中,应从贸易双方共同的利益点出发,本着风险分摊的原则,选用综合结算方式,从而促成进出口商的双赢。 在现有的结算方式中,基本的有三种:汇款、托收、信用证。另外,还有一些延伸的结算方式,如银行保函、备用信用证等。在实务中,现在还出现了一些比较新的结算方法,如电汇中加入第三方(船方)来控制风险。不同的支付方式对于贸易双方而言,在贸易结算中的风险及经营中的资金负担各不相同。 三、 参考文献 1.国际贸易结算 作者:赵益华、仇荣国 北京大学出版社(2007-08出版) 2.国际贸易 作者:许斌 北京大学出版社 (2009-09出版) 3.国际贸易结算 作者:庞红 人民大学出版社 出版日期(2007-06) 四、指导教师意见 4 指导教师(签名) 年 月 日 五、答辩资格审查小组意见 答辩资格审查小组组长(签字) 年 月 日 注:学生凭此申请书和设计(论文)全文参加答辩 5 The Choice for International Trade Settlement Introduction The Settlement is essential to the International trade. With the pass of time, the progress of the society, the international trade settlement also changes and become perfect. Some new settlement were developed inevitable in order to adapt to the changes of trade structure. There’re more and more settlement way for selection.Since the existing way can not meet the practical needs, we must combine with several ways of settlement for applications. What are these payment? How can make the most favorable choice? We hereby based on the types, the factors influence the settlement, and the comprehensive application of payment for a brief introduction and analysis. Keywords international trade settlement,remittance, cllection, letter of credit, bank of guarantee. Chapter One The types of the international trade settlement International settlement originated in the commodity business between different countries. With international trade and other international exchanges’ expands and continuous development. International settlement experienced from cash settlement to the non-cash 6 settlement. From direct to indirect settlement, international settlement of payment also presents the diversification. At present, according to the international settlement way's status and the function, we can put it into two categories, one kind is a basic settlement way, another kind is the dependency and payment settlement. 1.1 Remittance Remittance, is the most common settlement way, just like that we do business with you, after we delivered goods, you pay the money bybank collect. In international trade, many people deal with business by the international bank.Classified according to different conditions, remittance can be divided into different types. Basis on the different tools we used, it can be divided into T/T, M/T and D/D. According to the different order between the time of delivery and payment, there’re two kinds of applications in international trade practice: advance payments and payment by receipt of goods.The remittance involves four parties: remitter ,payee,remiting bank,paying bank. The relationship between the four parties are different, between the payer and ,remiting bank is contract relationship, and the remiting bank and paying bank is the agency contract. As fo the remittance business process: firstly, the payer needs to go to the paying bank and send in a remittance application, then the remiting bank will give a remittance 7 notice to the paying bank according to the content of the application to the remittance. After received the notice, paying bank will pay to payee. If there's any problem, to the remiting bank and the paying bank is not liable for any responsibiltiy. 1.2 Cllection Collection.First, the exporter shall issue a bill of exchange to the importer for payment after effected shipment, then entrust a export bank collect payments through it’s the branch or facility agent in the import place. It belongs to commercial credit. There are four partys with cllection, principal, remitting bank, drawee, collecting bank. The principal is exporters. Remitting bank is the bank that the exporter entrusted. Collecting bank is a branch of remitting bank or other precatory bank, and the bank is in the importer palace. Drawee, usually is importer. For them, there are close relations between principal and remitting bank, drawee and collecting bank, remitting bank and collecting bank with the collection . Principal and remitting bank is principal-agent relationship. However, it does not exist any legal relationship between collecting bank and drawee. the drawee pay the payment according to the contract. So, the exporter whether can get the payment, totally depends on credit of imports. 1.3 Letter of Credit 8 L/C is a common kind settlement in interntional trade. The bank credit is inlvoed in this kind of settlement. Say simply, the bank pay a role as a guarantor to guarantee the benefits of both parties. Its emergence has significant meaning, not only solved some distrust of contradictions between buyer and seller at some extent, but also can make both of parties get bank financing convenience during the process of using L/Ct settlement, It’s facilitating the development of international trade. Therefore, this settlement way in international trade has been used very widel, It’s popular with all company in the world. 1.4 Bank Guarantee Bank guarantee letters, it is a written certificate issued by a bank according to the application of the beneficiary, to ensure the applicant keep the stipulations of contract. If the applycant fails to keep his obligation, the bank should pay the charge as his debts.Besides, it also called letter of guanrantee. The content of Guarantee are varies according to the specific transaction is varied, and without a certain format. As for the relevant the rights and obligations of the regulations, formalities are also have not form a certain practices. If there are some different explanations, one only can stated the explanation according the file. 9 1.5 Standby Letter of Credit Standby letter of credit, which is a kind of special form of settlement. it is also one of the kind of letter of credit, but there are some differents with the ordinary L/C. It belongs to the financial products, the purpose is leveraged loans, repayment of the debt. Standby letter of credit represents that the issuing bank has certain obligations to the beneficiary. If the issuing bank fails to fulfill their obligations, the beneficiary can get compensation form the issuing bank with a standby letter of credit, if the beneficiary can draft a bill of exchange and afford a statement or proof file that proved the issuing fails to fulfill their obligations.The Standby letter of credit is the multifunctional financial product which combined guarantee, financing, payment and the related service. Because its extensive use and flexible runing, it is used very common in international business. But in China, the standby letter of credit has not been widely accepted by mass people, because people does not understand the standby letter of credit completely. In international business, people has more use of the commercial credit, bank guarantee and such traditional financial trading tool. If the Standby letter of credit can be used very good and widely, it will bring us a great deal of business opportunities. In addition, it also called the guarantee letter of credit. 10 Chapter Two The factors affecting international trade settlement way selection The kinds of settlement are various.When choose a settlement way one should considering the actual situation, and make a choose after analyse the situation, so that we can get the most favorable results. There are many factors affecting its choice. There simply introduce some factors which influence the choice of settlement way. 2.1 The characteristics of international trade settlement International trade means some activities that people from different countries and exchange their goods and services. Since the parties from different countries, the backgrounds, cultural customs and laws are not the same. People should take the cultural difference into consideration when they do business with others . Because this characteristic, international trade also called world trade. In addition, international trade is done by import trade and export trade two parts, so sometimes it is called import and export trade. Therefore, when choice settlement way, people should consider both advantages and disadvantages, and find a middle way to meet both exporter’s and importer’s benifits to ensure the business be done safely, rapidly and accurately. 2.2 Client's Credit 11 In international trade, because both parties are come from different countries, it is inevitably to have some discrenpies in the course of trade. It is good if we can solve it . But once the transaction is collapsed, it may bring capital losses to the businessman. Because the parties come from different countries, and national law is difference, it will bring great difficulties to pretect the party who suffer the losses. Before choosing trading partners one should pay very attention on his partners’ credit. This is a very important factors and businessman should consider it. Since the client's credits are differences, so in the choice of payment, one can choose differents ways according the different clients’ credit . If the clients’ credit is very ordinary or it is the first time do business with the others , people shall keep a bit, payment by L/C. Although it’s cost a lot , but it is security. If the customer credit rating is high, then people can choose on collection basis, this to belong to medium one kind, It can save some cost, and also safet, If the customer credit rating is very high, then people can choose remittance way. 2.3 International trade terms In the “international chamber of commerce compiles 2000” ,the incoterms were divide into13 kinds of trade terms for trading parties choice. Each term there are all sorts of characteristics, suitable situation, especially the involved risks, expenses, duties are very difference. We can 12 according to the terms of delivery of different put it into two main categories, symbolic delivery and actual delivery. International trade terms is a very important factor people should consider when they do international budiness. In international trade, the two parties’ obligations is different, so the risks they beared are also different. This derectly influence the pirce. With the development of commercial, gradually formed some certain quotations which closely combined the trade terms and price together. Those quotations were mentioned the obligations of both parties clearly. After a long time of accumulation and practice, they evolved to illustrate this obligation terminology, then called the trade term. It is very useful . First, it definites the freight and insurance are to be borne by which parties . Secondly, it definites trade t the conditions of delivery, each other's responsibilities, cost and risks. Each kind of trade terms has its own characteristics . Different trade terms for buyers and sellers of the liability regulations and risk-sharing is different, so people should choose settlement according to the different trade terms. For symbolic delivery group ,for example CIF and CFR, can choose collection and L/C for payment. For FXW and actual delivery group D terminology, generally would not choose collection as payment. For FOB and FCA such terms, because the transport is arranged by the buyer, the exporter shall difficult to control the goods, also would not choose collection way. In addition, if the 13 contract value is not sizable, one can consider to choose more faster, cheaper way such as T/T or clean collection . 2.4 Financial Cost Different settlement ways, cost of expenses are not the same, in business trade one must consider the cost and choose the most appropriate settlement. But sometimes one can not only consider the financial costs the risks, many other factors should be taken into consideration. If only consider the financial cost, the telegraphic transfer cost little money and the speed is fast ,and L/C cost a lot . Chapter Three the application of international trade settlement way Now, the international trade practice is very complicated, the simple one settlement way always cannot meet the requirements of the parties. Facing the constantly changing market, the comprehensive settlement way is come inevitable. 3.1 L/C with Remittance application combined For example, An American wants import a very good batch oranges from China. The two parties are not satisfied with the ways of settlement, after consultation, the parties agree that the deposit part is dealt with T/T, the main parts of payment should deal with L/C. As for 14 the rest money, should be paid by T/T. because do business in this way can meet the requirements of both parties, they can solve the problem peaceful. 3.11 open for negotiation Invite public negotiation terms refers to the issuing bank or the drawee bank guarantee or commitment, whoever drafts drawers, endorsers or legitimate holder, holding listed in the credit terms and issue bills, the drawee bank when honoured. This clause is paying bank to bearer issued common, open and free for negotiation written invitation. All invoices open negotiation credit bank, generally speaking is good reputation, procedure is simple, bank charges lower bank. Issuing bank the L/C is through its commitment to the Clause (Clause) or says guarantee Clause to express its public negotiation function.Every letter of credit column has the following terms of commitment, is open for negotiation: 1.We (Issuing Bank) hereby engage with the drawers, endorsersand bona - fide holders of draft(s) drawn under and in compliancewith the terms of the credit that such draft(s) shall be duly honoured on due presentation and delivery of documents as specified. 2. Provided such drafts are drawn and presented in accordance withthe terms of this credit, we hereby engage with the drawers, endorsers and 15 bona - fide holders that the said drafts shall be duly honoured on presentation. 3.We hereby agree with the drawers,endorsers and bona-fide holdersof drafts drawn under and in compliance with the terms of this credit that the same shall be duly honoured on due presentation, and negotiated at the Negotiating Bank on or before, 19,,,。 4.We hereby agree with the drawers, endorsers and bona - fide holders of drafts drawn in compliance with the terms of the credit that such drafts shall be duly honoured on presentation and paid at maturity. 3.2 Remittance and collection combined When doing business ,we always pay the down payment by remittance first , and pay another part of payment after effected shipment. The remaining part of the payment shall be paid by collection . This choice has many advantages, which can ensure the exporters fulfil their obligation of delivery timely and constraint importers pay the money timely. It speed up the efficiency of settlement, in the meantime, it also can save cost. 3.3 Letter of credit, Collection and Bank guarantee three combination 16 This kind of way mostly aims at larger amount, and long cycle of production. Because the amount is huge, such trades are often pay deposit first, most of the rest of the payment by the buyer as stipulated in the credit or open add guarantee payment by installment payment or later period. Such combinations can avoid unnecessary expenditure, also can provide an protective effect for documents. Although there are some troubles, but it is a very good choice for this kinds of trade. 3.31Installment It refers to the product before production, seller provides export licence photocopy and bank guarantee, the buyer to the seller may pay way first delivery partial payments or deposit, The remaining payment can be made according to production (or engineering) schedule and delivery schedule installment payments, the buyer an irrevocable l/c payable. In instalment conditions, the last sum payment for goods, be in commonly the seller completed all delivery liability or warranty any expires, after passing test again after to pay. 3.32The Deferred Payment The Deferred Payment (late period) refers to the buyer to pay pay a certain proportion of foreign exchange deposit, the rest of the Payment or Payment can be late period solvency, Some also may provide that, according to production (or engineering) schedule and delivery schedule 17 installment payment partial payments, most of the rest of the payment on delivery (or finished) after several years installment payment. Charter Four Conclusion International trade is complex, because both parties in different regions, countries, so more increased trade settlement difficulties. No matter use which kinds of international trade settlement way, the most basic premise is to trade square credit status should understand, only two have good prestige, can urge trade smoothly and finish. In trade settlement way choice, try to avoid risk bigger mode, actively adopt insurance or multiple payment offset risk, once adopted some form of settlement must be considering the risks and earlier to take measures to protect their own interests. Choose international trade settlement way whether appropriate, will directly effects the exporter whether can safely and quickly get the money . When people make the choice, not only should consider their own costs and risks, but also should consider the payment terms ,clentis credit of partner and other factors, then try to achieve win-win purpose.. Meanwhile, flexible use of combination, integrated payment to international trade settlement can let out risk and achieve the success of the transaction. 18 Bibliography: 1.国际贸易结算 作者:赵益华、仇荣国 北京大学出版社(2007-08出版) 2.国际贸易 作者:许斌 北京大学出版社 (2009-09出版) 3.国际贸易结算 作者:庞红 人民大学出版社 出版日期(2007-06) 19 XXXXXXXXX学院 毕业论文答辩委员会表决意见 学生 所属 学号 专业 商务英语 经济管理 姓名 系部 毕业设计指导教 课题(论 浅谈国际贸易结算方式的选择 师姓名 文)题目 姓 名 对毕业设计 职 称 工 作 单 位 (签字) 打分(或等级) 答辩 委员 会成 员 答辩委员会对毕业设计及答辩的评语: 答辩委员会主任(签字) 年 月 日 答辩成绩: 备注 注:毕业设计答辩评价等级为:优秀(90,100)、良好(80,89)、中(70,79)、及格(60,69)、不及格(60分以下)。 湖南信息职业技术学院教务处制 20 经济管理系学生毕业论文答辩过程记录表 姓名 班级 学号 指导老师 浅谈国际贸易结算方式的选择 论题 答 辩 过 程 记录员 备注 时间 21 22
本文档为【商务英语国际-国际贸易方式毕业论文】,请使用软件OFFICE或WPS软件打开。作品中的文字与图均可以修改和编辑, 图片更改请在作品中右键图片并更换,文字修改请直接点击文字进行修改,也可以新增和删除文档中的内容。
该文档来自用户分享,如有侵权行为请发邮件ishare@vip.sina.com联系网站客服,我们会及时删除。
[版权声明] 本站所有资料为用户分享产生,若发现您的权利被侵害,请联系客服邮件isharekefu@iask.cn,我们尽快处理。
本作品所展示的图片、画像、字体、音乐的版权可能需版权方额外授权,请谨慎使用。
网站提供的党政主题相关内容(国旗、国徽、党徽..)目的在于配合国家政策宣传,仅限个人学习分享使用,禁止用于任何广告和商用目的。
下载需要: 免费 已有0 人下载
最新资料
资料动态
专题动态
is_713593
暂无简介~
格式:doc
大小:52KB
软件:Word
页数:0
分类:
上传时间:2017-09-26
浏览量:18