国际结算方式论文.doc

文档介绍：课程名称:国际金融实务课程论文得分:
课程论文题目
以信用证业务为主的三种国际结算方式过程与比较
班级商务英语132班
学生姓名刘婷
学生学号 030413216
课程论文完成时间 2015年7月2日
目录
摘要····························3
关键字···························3
一、三种国际结算方式(汇款、托收和信用证)的含义及比较···3
1、汇款(Remittance) ···················3
2、托收(Collection) ···················3
3、信用证(Letter of Credit) ···············3
二、三种国际结算业务的种类和业务流程············4
1、汇款··························4
(1)电汇(Telegraphic Transfer,T/T)流程·········4
(2)信汇(Mail Transfer,M/T)流程·············4
(3)票汇(Remittance by Banker’s Demand Draft,D/D) ···4
2、托收··························5
跟单托收(Documentary Collection)流程···········5
3、信用证一般流程·····················6
三、三种结算方式的特点与比较················6
1、汇款··························6
2、托收··························7
3、信用证特点与优点····················7
四、信用证条款与审单····················8
1、信用证主要条款·····················8
2、信用证的审核······················9
五、总结·······&