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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

国际结算课程论文

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）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

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···4 国际结算课程论文

五、总结··························10

参考文献··························10

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