几种常见的国际结算方式

除了信用证，CDCS教材还对其它几种结算方式作了简单介绍：

1. Advance payment -- 预付款

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

2. Open account -- 赊销

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 付款交单

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 承兑交单

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 -- 汇票的付款人是买方，而不是银行；

5. Payment secured by a bank guarantee or standby letter of credit -- 银行保函或备用信用证

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, 其它几种结算方式都有统一的国际规则，如：

URC522 -- the ICC Uniform Rules for Collections, ICC Publication No. 522 《托收统一规则》

URDG758 --  the Uniform Rules for Demand Guarantees 《见索即付保函统一规则》

ISP98 -- The International Standby Practices 《国际备用证惯例》

在实务中，往往都是好几种结算方式综合使用的，比如：部分预付款+托收或信用证；O/A + 银行保函或备用证，等等；这一部分内容不难，但也是CDCS必考的知识点之一，而且考题有时候拐弯抹角的，挺有迷惑性；

见习题两道：

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. -- 同样是承兑汇票，银行承兑汇票当然比商业承兑汇票有保证