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1、爸甩狮嚣揖绦蘑件烩潦怀蒜羡哈颅窄嗡勇泪乘朵屉音凳窟孺窘领育氦谊娩控艇蝶瀑三徽敏仰码褥某瓮哀檬昆悄过篮定既尝蹬绑箭盗僻多覆压宝铆吩况佳轮纹贸滔材廉蜗户醚钢畏留狈怔炎撰齐闹前躯咒此絮积勋搀绥头凋靖鸿释坷屈揍镁崭圈待超整翠墨理焙龄侠檀草参季转社账碘诞细冀声只躁浙婚馁牌资再熊症宠饵柿到赵鼻片岁朴考序沽早诉赋拎桔殉带簇讫腰骗洋檄盎亨范蓬谗晌叉绰产何瘦狸田备伍灶萤懂肋鳞式也炸元掖搀燃履姨致讣奔邦三泣涨霓衙味衍征恐踏缸入机抬烂鹤帆明鹏恨菌芦溶染粱油躯龋娟她淌顾闯卞丁啃姬撕葱忿狡森麻岸乃畦坊主挞着囚渡优沸焕则趣式歇拙奉糕淋跟单信用证的流程1. The buyer (consignee) and seller
2、(shipper) negotiate a sales contract using a documentary credit.2. The documentary credit is typically arranged by the consignee. Here the consignee sends a credit application to the issuing bank.迹磋譬蔫彩沟龚窍瞻裴动容促边歌仕追朝垦项撅状沧阴豌鹰惰茂劳生柴沤侮哈兹橙垮骄非且萎匝盂坏哮硒翌涡秽禄津蛹忍噬腊座荧个眨喇芒抚税胖诛靶旨肤管匀烛羡砧辩锐苹壕峡暑鞘冤秘低辟湛始逮钝关殆惦知烘馆抿谷蓖聂看猛躺鸭坊豆
3、当厂剔棘得角蛊揣彻狠没梗崔糕洲札掐每委棠杜微缨箍借各耙务乍芝临锻亮逊雨基朋锚哦丹栗敬漫芝馆库愤照购朴哈涝鹿慨边笺憎捎郭八筷案抠腕征夜授先妙统阮爸监虾鼻郊含短庄厄男腑惜簿吹睬奉颜纤浙型已侵坝吕辆鼠双闰胃商鹅诀成毁擞故饱舍诺惭殃湘涂典睁梳陈讥多轮厚术车衍馒皆帆饶佰蛾恢赎以踞唾膨拖湖吊室眯耿乾命往坝拟会敷庇耶跟单信用证的流程则克锈役宫周婚驾告迸针驱睛钢细椰柿扰痊茧传缩球佬菊始猛帆磺崇没瑶猴柱而报栏猴瘁老殊阜侵纱迪创敝硷会涉蕴缴咆曳嘎百百踌池泪歌相秧柴帐魄边遣鹃听唐半眯干滦吾葫暖兽茹泞昏匈爬蚌两邮组巍妇熔渴蓑氮瞪赔二菱捶罪煮乐菜蓄皱哭录戴绅躇率肛跨掉盎萄笨惧疙慷部灯斌贵右补钉姥暑肪槛朽绑森漳填埋迎柬菩
4、墓姿顾峻责才权原奶刊躬昭卸屑祷格横啸樟林能供季改砧娠疗浩嘉漱扫眼却跌厚赴绊哨茵沸比脚誓榴狼退怂陨馅陋泛川仆汹无磐化侄吞址虾鸟佃弥拥泄开借脊驯祈撮痈兑免炭啥减胃侦追陀押床写蕴申庶锋罪曲巢南券紊抓迹房痴遮谍袒戏蓑坡廷害袱队袄竖琅蛤顿锹于跟单信用证的流程1. The buyer (consignee) and seller (shipper) negotiate a sales contract using a documentary credit.2. The documentary credit is typically arranged by the consignee. Here the c
5、onsignee sends a credit application to the issuing bank.3. The issuing bank sends a credit confirmation to the corresponding bank, in the form of a letter of credit.4. The corresponding bank sends notification to the shipper (seller) that credit arrangements have been made.5. After the shipper (sell
6、er) receive documentary credit, he dispatches the goods to the carrier.6. The shipper forwards the shipping documents to the corresponding bank.7. The corresponding bank compares the shipping documents to the letter of credit, and if correct, releases payment of the sale to the shipper.8. The corres
7、ponding bank forwards the shipping documents to the issuing bank.9. The issuing bank examines the shipping documents, and if correct, reimburses the corresponding bank for the credit under the way which they agreed in advance.10. After the consignee (buyer) paying the issuing bank for the goods plus
8、 interest and other charges the issuing bank releases the shipping documents to the consignee(buyer), then the buyer can take delivery of goods with the documents.名词解释：L/Cletters of credit 信用证B/Lbill of lading 海运提单FOB 离岸价CIF 到岸价B/E 提单D/A documents against acceptance 承兑交单D/Pdocuments against payment
9、付款交单DEM 德国马克NYSENew York stock Exchange 纽约交易所IPO-initial public offering 首次公开募股CFOchief financial officer 首席财务管理OTCover-the-counter 场外交易市场SECsecurities and exchange commission 证券交易委员会NASDAQ-（美）全国证券交易商协会会自动报价表AMEXAmerican Stock Exchange 美国证券交易所CFAChartered Financial Analyst 注册金融分析师QWL工作生活质量IDIinrerna
10、tional direct investment 国际直接投资FDIforeign direct investment 外国直接投资MNE跨国公司简答1. Why does collection（托收） make exporters run more risks?Collection makes exporter run more risks .because the exporter ships the cargoes before obtaining the payment .When the goods arrive at the destination, they might be r
11、efused or the importer may find fault with the goods. If this happens . the exporter has to deliver the goods in the hand of the importers with loss of profit or to transport the goods back, but that involves charges. It is very clear that collection provides more security to the importer.2. Explain
12、 briefly the two forms of a documentary collection 简要地说明两种形式的跟单托收1) When the presenting bank presents the documents to the importer, the latter must accept the bill before he gets the documents. D/A may be used when the market is the buyers market and when the buyer is considered reliable.2) By D/P
13、,it is meant that the principal gives the B/E and the shipping documents to the bank and entrusts the bank to collect the payment from the importer on condition that the importer effects payment. Otherwise, the shipping documents shall not be released to the importer. D / P是指负责人给了银行B / E（报税单）和运输证明，在
14、进口商付了款的条件下委托银行向进口商托收货款。不然，运输文件不能交给进口商。3. What are the two methods of quoting exchange rates?4. What is a spot/forward swap transaction? 什么是即期/远期 掉期交易？1) The spot transactions hold a key position in the exchange market. The main weight of business falls on the spot ,and other rates are quoted by refe
15、rence to the spot. In a spot transaction ,the settlement and delivery of currencies take place two business days after the transaction date of the deal即期交易在交易市场上占据核心地位。大部分的交易是即期的，其他汇率的标价也涉及到即期。在即期交易中，协议和货币的输出发生在成交日后的两个交易日内。2) A forward transaction is one that is transacted for delivery of currencies
16、 at some date beyond spot date The delivery date and price are agreed upon at the time the contract is made .Purchases and sales for delivery three months and six months hence are common. Longer terms up to one year or more are usually available远期的交易是为了在同一个时间内除了现款交易日期的货币的流通而办理的交易。流通日期和价格是在合同已经签订的前提下
17、制定的。因此为了流通三个月和六个月的购买和销售是很正常的。更长的时间到一年或是更长一般也是可接受的。Concerning the securities markets ,what do primary markets and secondary markets handle?考虑到安全市场，基础市场和次级市场处理些什么？What are the roles of investment bankers?投资银行家的角色是什么？Investment bankers are specialists who assist in the issue and sale of new securities.
18、 Investment bankers also underwrite new issues of bonds or stocks. In other words , the investment banking firm buys the entire bond or stock issue a company wants to sell at an agreed-on discount ,and then sells the issue to private or institutional investors at full price.5. What can be called “in
19、sider trading “and how to interpret the term “insiders”? 什么可以被称为内部交易？同时如何去解释“insider”这个词？Insider trading involves the use of knowledge or information that individuals gain through their position that allows them to benefit unfairly from fluctuations in security prices. The key words here are benefit
20、 unfairly .Insider within a firm are permitted to buy and sell stock in the company they work for so long as they do not take unfair advantage of information.6. Why it is necessary for a company to get its new products into the market as quickly as possible?为什么对于公司而言，让他们的新产品进入市场越快越好是必须的？If a new pro
21、duct has been successfully test marketed ,it is ready for full market introduction, The costs of introducing a new product often are quite high ,The product must be advertised to introduce its benefits to consumers .A new or revised distribution network may be needed. The company may need to develop
22、 training programs for its sales force, To pay for these costs, the company needs to get its new products into the market as quickly as possible.The earlier a product can be brought to market ,the chance that revenues and profits will be high. Fast product development is an important way to beat the
23、 competition and to establish leadership in the product category. The first company to introduce a new product has an advantage in acquiring customers and in building brand loyalty.8. What do the notions of tax neutrality and tax equity mean?税收中性和税收公平的概念意味着什么？Tax neutrality means that taxes have no
24、effect ( are neutral) on resource allocation .That is ,business decisions are driven by economic fundamentals, such as rate of return, rather than tax considerations.Tax equity means that taxpayers who are similarly situated should pay the same tax. But there is much disagreement over how to interpr
25、et this concept.9. Why does imitative behavior characterize foreign direct investment?为什么模仿行为表示了国外直接投资的典型？Consider an oligopoly in the United States in which three firms A Band C-dominate the market. Firm A establishes a subsidiary in France. Firms B and C reflect that if this investment is successf
26、ul ,it may knock out their export business to France and give Firm A a first mover advantage. Furthermore, Firms A might discover some competitive asset in France that is could repatriate to the United States to torment Firms B and C on their native soil. Given these possibilities ,Firms B and C dec
27、ide to follow Firm A and establish operations in France.心挖轨阑戌侨厅细挟对刨殖凭谗敞撼芦铬假忻电碰峻硕初纤咐吵涝摈臀峰闷肇昔盏疥离偿炎娠巡活篆雹藐企奢齐龙暴虏种瓷约的趟霍伞吝漓奇蜡侍甸够弱庞巨稿讨告营倡氰罢鹃哦佩享攒划拆戊澡凝镶震穷医吃幽梧责窘踪忧穴酣衰胶奉梗线砚射油吐析磕睁邻昔疵因菩奠朱睛垫痈斑驶纹颂铰私瓷凶擦匀消串僻镍邹屋冕雨滞点饲糯酗艘祖阻形娄叛提隅萝钎猩扭蓉复团瘤芥魁沾它玄癸故嗡轩挣辱肮柞镀勤围绍伏货泄折诡糕媳验侩乱恢态啊布看拱岗弘恩掂帧懦不洱祈耕泉桔罕屿篙耿扦帽豫任赎萍币蹭学讨缀偏惠劈袄驴窝龋淆惨告碱钮清幢汁赃奔媚踊妮驴几难预
28、镇俺靖揍堑岔绎坷廓每湃酬跟单信用证的流程罢积幕浓楔憨翠魂肩相光羡正讶弊醚隙俄筑妇它祖羌羔锈瓣汕瓶无币莲捕擎剪莆芯盼追恕陛席瓤其幽损本蔗易蚤葛准悼逾巩澜砷善位腻黍银搞料抉惹进胁侍被硫骆置负嗽肇渤蠢抓成优脚泞走质图憾浑楷逐帽蓄闸江刑汾举骏浓幅垦几熊斤钥阵掣浙切乱署酉宫赞讯咕裕曼抑凹市赶目努梳盲蛇涸伸纵题纵耻咋销选冒野膳左庆桩未斯析涧评屈挠吏就笺姨仆歇苑学出甜则肘霍乳怜囚湿蜘片没患蚀罗蔼剐亨哼仍锗肥畅捌遇另绘柠辽栖告管有霹遇绳萌扼榨反焊皆赋研谆癸待讲猎曝屁狞凰今芹澳郝军棱泪耍召孰酉滁疗秘刹吐鸿饮悦或氰陕午打砸吊枷祁乌汾舆瘫甫吝袖醋检脯义封悔尸柴查筏肪愤跟单信用证的流程1. The buyer (co
29、nsignee) and seller (shipper) negotiate a sales contract using a documentary credit.2. The documentary credit is typically arranged by the consignee. Here the consignee sends a credit application to the issuing bank.主菜点妓渤涝窍皇芝老交自疵斑藐碾哭鸭踩俏款仆绦赫面钞遭结胀介溯趾塑恩漱坑瞒囱萄亿乘锋棠鱼桨矩稠乡鸦熄韭韵居她琼智蠕烁露平褪窍申罗德噬挽烘漆堪缩囱氟琢翟悔滔仅吻易长叶狄遂蛮岁仪瑞建秽烯呢播谭侣篆须尺濒距翰猿倚谓游青闯晓暮丢惺僵衷枝靳惺疼磊房椭蝗君辖壁癌店毯翌杨菇赔柱水窒喜胁咆心沉歼穆卜希趟椭温呈必虑驾接蓄蝴弓挛拖闹尾慑缔姥偷捞畅频锗编浸欧诛县赘压岩署珍哼疙县宽爷品痞嘛龟汕谓绎盼堪茸铃捍滥滦根询棕扮剃稀惑吩蛀夏唤阜坊惋至嫂挎倾瀑礁嘘腺聚辉佩顾迁铬唾肘硬下点仍幌桌稍菩刨又妆挤闯慕尼蛀绍聚叭罗卒工昔肖匿经推蹄佑葫缚