幾種常見的國際結算方式

除了信用證，CDCS教材還對其它幾種結算方式作了簡單介紹：

1. Advance payment -- 預付款

Key point：offers the least risk to the seller, but a high level of risk to the buyer.

2. Open account -- 賒銷

Key point:offers the least risk to the buyer, but a high level of risk to the seller.

3. D/P -- Documentary collection payable on a sight basis 付款交單

Key point:The buyer need not pay the collection until it has viewed the documents at the offices of its bank, which will be known as the ‘collecting bank’.

4. D/A -- Documentary collection payable on a usance basis 承兌交單

Key point:1). The buyer need not accept the draft presented with the collection until it has viewed the documents at the offices of its bank, which will be known as the ‘collecting bank’.

2). draft drawn on the buyer -- 匯票的付款人是買方，而不是銀行；

5. Payment secured by a bank guarantee or standby letter of credit -- 銀行保函或備用信用證

Key point:?in the event that the underlying transaction is not honoured in the manner that has been agreed.

除了Advance payment 和O/A, 其它幾種結算方式都有統一的國際規則，如：

URC522 -- the ICC Uniform Rules for Collections, ICC Publication No. 522 《托收統一規則》

URDG758 -- ?the?Uniform?Rules?for?Demand?Guarantees 《見索即付保函統一規則》

ISP98 -- The International Standby Practices 《國際備用證慣例》

在實務中，往往都是好幾種結算方式綜合使用的，比如：部分預付款+托收或信用證；O/A + 銀行保函或備用證，等等；這一部分內容不難，但也是CDCS必考的知識點之一，而且考題有時候拐彎抹角的，挺有迷惑性；

見習題兩道：

1.‘The issuance of a bank guarantee offers an applicant little risk, because it covers only the non-payment of an open account or documentary collection transaction.’ Is this statement true or false?

A. True

B. False

解析：The correct answer is B. There is the risk that the beneficiary may draw under the guarantee even if there has been no default under the open account arrangement or documentary collection.

2.Under which method of settlement is there a guarantee that payment will be made for an accepted draft?

A. Documentary credit

B. Documentary collection

C. Open account

解析：The correct answer is A. Only under a documentary credit is there a guarantee of payment on the due date. For an acceptance under open account trading or documentary collection, the buyer (as acceptor) may or may not effect settlement on the due date. -- 同樣是承兌匯票，銀行承兌匯票當然比商業承兌匯票有保證