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9-10月的阅读双钩的背景资料--请考过的兄弟姐妹们确认一下

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71#
发表于 2009-10-1 22:51:00 | 只看该作者
万分感谢~~~
72#
发表于 2009-10-2 10:10:00 | 只看该作者
太赞了,十万分的感谢!
73#
 楼主| 发表于 2009-10-3 15:48:00 | 只看该作者

51. 融资业务中的保付代理业务

<span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-font-kerning: 1.0pt; mso-bidi-font-size: 12.0pt;"><h1>保付代理</h1><div id="lemmaContent">  避免出口收汇风险的方法--保理<br/><div class="spctrl"></div>  保理,是保付代理(Factoring)的简称,也叫保收代理,是保理商(通常是<a href="http://baike.baidu.com/view/20233.htm" target="_blank">银行</a>或<a href="http://baike.baidu.com/view/2761.htm" target="_blank">金融</a>机构)向出口人提供进口人的资信调查,承担100%的<a href="http://baike.baidu.com/view/54260.htm" target="_blank">信用</a>风险担保应收帐款的催收和追偿、资金融通和财务管理的一种综合性财务服务。具体做法是:出口人事先与保理商签订保理协议,根据协议,出口人按买卖合同规定发货后,有关运输单据径直寄交进口人,而将应收帐款的单据卖给保理商,由保理商通过其在进口地的代理人负责向进口人收款,保理商收到货款后,扣除一定的手续费,将货款交给出口人。<br/><div class="spctrl"></div>  保理商在与出口人订立保险协议前,通常事先要对进口人进行资信调查,只有在进口人资信被认为确实可靠的前提下,保理商才接受办理。<br/><div class="spctrl"></div>  b]概念<b></b><br/><div class="spctrl"></div>  保付代理(Factoring)业务是在以赊销(O/A)为支付方式的贸易中,由保理商(Factor)向出口商提供的一种集<a href="http://baike.baidu.com/view/22199.htm" target="_blank">融资</a>,<a href="http://baike.baidu.com/view/80755.htm" target="_blank">结算</a>,财务管理,信用担保为一体的综合性的贸易支付方式,简称保理业务. 分国内保理和国际保理两种. <br/><div class="spctrl"></div>  通常在赊销方式下,卖方根据合同或订单发货交单后,只能被动地等待买方到期时付款,因赊销是汇款方式中货到付款,属商业信用,并不象信用证那样,由银行来承担第一性的付款责任. 由于各种原因,一些买方可能会一再拖延付款, 而有一些卖方可能永远也不会付款, 除非买方的资信可靠, 或者双方中的一方是另一方的子公司. <br/><div class="spctrl"></div>  如果出口商和保理商签定了协议, 情况就会发生根本性的变化. 保理商将负责对买方的资信进行调查,提供风险担保, 并替出口商催收帐款及进行有关帐务管理和资金融通等, 从而解除了卖方的后顾之忧. 同时资金的占用也是一个突出的问题,赊销将使出口方的资金大量被应收帐款所占用。国际保理业务便是一种专门为出口赊销服务的金融工具,它可以使企业在得到赊销利益的同时,最大程度地避免赊销的负面影响,从而达到企业利润最大化的目标。 <br/><div class="spctrl"></div>  <b>发展</b><br/><div class="spctrl"></div>  1968年, 国际保理联合会(Factors Chain International)在荷兰成立, 总部设在阿姆斯特丹.它是由120多家银行所属的保理公司组成的世界性联合体,其目的是为会员提供国际保理服务的统一标准、程序、法律依据和技术咨询并负责组织协调和技术培训。目前,国际保理联合会可向法国、德国、香港、意大利、日本、新加坡、英国、美国等近50多个国家和地区提供国内或国际保理业务。 <br/><div class="spctrl"></div>  进入90年代以后,国际保理联合会一直与我国保持着良好的合作关系。1992年3月14日,中行北京分行分别于美国国民保理公司和英国米兰银行所属的鹰狮保理公司签署保理协议,率先开办国际保理业务。1993年3月,中行正式加入国际保理联合会。 <br/><div class="spctrl"></div>  1994年5月,所有的保理商联合会都启用了一种新的EDI( Electronic Data Interchange )通信系统EDIFACToring。它的基础是联合国EDIFACT标准--一种由联合国支持并开发的真正的环球电子数据交换标准。 <br/><div class="spctrl"></div>  <b>操作流程</b><br/>&nbsp;&nbsp;&nbsp;<br/><div class="spctrl"></div>  出口保理一般采用双保理机制。出口商对于其出口销售只需与当地的出口保理商联系。出口保理商与每一个进口国的进口保理商保持着联系,所有的业务往来都受国际保理联合会颁布的《国际保理惯例规则》的约束。进口商的应收帐款由出口保理商转让给相应的进口保理商,进口保理商因而向出口保理商负责保理协议中规定的收款和风险担保。 <br/><div class="spctrl"></div>  出口保理通常采用双保理机制,包括以下四方: <br/><div class="spctrl"></div>  出口商(贵公司) <br/><div class="spctrl"></div>  进口商 <br/><div class="spctrl"></div>  出口保理商(假设为交通银行) <br/><div class="spctrl"></div>  进口保理商 <br/><div class="spctrl"></div>  <b>申请文件</b><br/>&nbsp;&nbsp;&nbsp;<br/><div class="spctrl"></div>  出口商和出口保理商之间需要以下文件: <br/><div class="spctrl"></div>  出口保理协议</div></span><br /><div align="right"><font color="#000066">[此贴子已经被作者于2009/10/3 15:49:13编辑过]</font></div>
74#
发表于 2009-10-4 01:00:00 | 只看该作者
<p>这么好的东西别沉了~~~</p>
75#
发表于 2009-10-4 11:39:00 | 只看该作者
支持一下,艰巨考古的任务啊
76#
发表于 2009-10-4 20:26:00 | 只看该作者
太好的帖子,顶
77#
发表于 2009-10-4 22:28:00 | 只看该作者
顶!
78#
发表于 2009-10-5 10:12:00 | 只看该作者
重大发现,不知道是不是别人早就发现了,不过我还是贴上来嘎<br/>关于鸡骨头的文章英文版发表在07年一个科学杂志上,看看至少主旨和一些生僻单词可以了解了解啊<br/>网址:http://www.livescience.com/history/070604_polynesian_chicken.html<br/><h1>Chicken Bones Suggest Polynesians Found Americas Before Columbus</h1><p>By <a href="mailto:heatherwhipps(at) hotmail.com">Heather&nbsp;&nbsp;Whipps</a>, Special to LiveScience</p><br />&nbsp;&nbsp;&nbsp;&nbsp;<p>posted: 04 June 2007 06:02 pm ET</p><p>Which came first–the chicken or the European?<br/><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br/><br />opular history, and a familiar rhyme about <a href="http://www.livescience.com/history/top10_intrepid_explorers.html">Christopher Columbus</a>,<br />holds that Europeans made contact with the Americas in 1492, with some<br />arguing that the explorer and his crew were the first outsiders to<br />reach the New World.</p><p>But chicken bones recently unearthed on the coast of Chile—dating prior<br />to Columbus’ “discovery” of America and resembling the DNA of a fowl<br />species native to Polynesia—may challenge that notion, researchers say.<br /><br/><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br/><br />“Chickens could not have gotten to South America on their own—they had<br />to be taken by humans,” said anthropologist Lisa Matisoo-Smith from the<br />University of Auckland, New Zealand. <br/><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br/><br />olynesians made contact with the west coast of South America as much<br />as a century before any Spanish conquistadors, her findings imply.</p><p><strong>DNA in bone</strong><br/><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br/><br />The <a href="http://www.livescience.com/animals/070412_dino_tissues.html">chicken</a><br />bones were discovered at an archaeological site called El Arenal, on<br />the south coast of Chile, alongside other materials belonging to the<br />indigenous population. While chickens aren’t native to the region, it<br />was believed the local Araucana species found there now was brought to<br />the Americas by Spanish settlers around 1500. <br/><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br/><br />Tests on the bones, however, now indicate the birds arrived well before<br />any European made landfall in South America, Matisoo-Smith and her<br />colleague Alice Storey found. <br/><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br/><br />“We had the chicken bone directly dated by radio carbon. The calibrated date was clearly prior to 1492,” Matisoo-Smith told <em>LiveScience</em>,<br />noting that it could have ranged anywhere from 1304 to 1424. “This also<br />fits with the other dates obtained from the site (on other materials),<br />and it fits with the cultural period of the site.”</p><p><strong>Did Polynesians continue eastwards?</strong><br/><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br/><br />DNA extracted from the bones also matched closely with a Polynesian breed of chicken, rather than any chickens found in Europe. <br/><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br/><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<a href="http://www.livescience.com/history/060905_rapa_island.html">olynesia</a><br />was settled by sailors who migrated from mainland Southeast Asia,<br />beginning about 3,000 years ago. They continued gradually eastwards,<br />but were never thought to have journeyed further than Easter Island,<br />about 2,000 miles off the coast of continental Chile. <br/><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br/><br />The chicken DNA suggests at least one group did make the harrowing<br />journey across the remaining stretch of Pacific, Matisoo-Smith said. <br/><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br/><br />“We cannot say exactly which island the voyage came from. The DNA<br />sequence is found in chickens from Tonga, Samoa, Niue, Easter Island<br />and <a href="http://www.livescience.com/history/060801_hawaii_history.html">Hawaii</a>,”<br />Matisoo-Smith said. “If we had to guess, we would say it was unlikely<br />to have come from West Polynesia and most likely to have come from<br />Easter Island or some other East Polynesian source that we have not yet<br />sampled.”<br/><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br/><br />The results are detailed in the latest issue of the journal <em>roceedings of the National Academy of Sciences</em>.</p><p><strong>Kon-Tiki trip in reverse</strong><br/><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br/><br />It might be the most tangible, but this isn’t the first evidence that<br />pre-Columbian voyages from the Pacific to South America were possible. <br/><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br/><br />In 1947, Thor Heyerdahl, the famous Norwegian anthropologist, made the<br />voyage from Peru to Polynesia aboard his Kon-Tiki raft to prove the<br />trip was doable with a rudimentary vessel. <br/><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br/><br />There are more scientific arguments, too, said Matisoo-Smith. <br/><br />&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br/><br />“There is increasing evidence of multiple contacts with the Americas,”<br />she said, “based on linguistic evidence and similarities in fish hook<br />styles.” Physical evidence of human DNA from Polynesia has yet to be<br />found in South America, she added.<br /></p><br/>
79#
发表于 2009-10-5 15:09:00 | 只看该作者
really nice! thanks a lot. LZ and LS.
80#
发表于 2009-10-5 15:15:00 | 只看该作者
<p>也发现篇英文的鸡骨头文章,里面也出现了story这个人的言论,贴上来,供大家做背景信息参考。</p><p><strong><font size="4">Old chicken bones show Polynesians came to Chile</font></strong></p><p>WASHINGTON (Reuters) - A chicken bone found in Chile provides solid evidence to settle a debate over whether Polynesians traveling on rafts visited South America thousands of years ago -- or vice versa, researchers said on Monday.</p><span id="midArticle_1"></span><p>The DNA in the bone carries a rare mutation that links it to chickens in Tonga and Samoa, and radiocarbon dating shows it is around 600 years old -- meaning it predates the arrival of Spanish conquerors in South America.</p><span id="midArticle_2"></span><p>"These chickens are related to hens from Polynesia," said Alice Storey, a doctoral student at the University of Auckland in New Zealand, who worked on the study.</p><span id="midArticle_3"></span><p>Her team's finding, published in the Proceedings of the National Academy of Sciences, suggests that best-selling author and adventurer Thor Heyerdahl was only partly right when he sailed on the raft Kon-Tiki from South America to Polynesia to prove prehistoric contact across the Pacific.</p><span id="midArticle_4"></span><p>"He had it backwards," <strong><font color="#b3614d">Storey</font></strong> said in a telephone interview.</p><span id="midArticle_5"></span><p>"<font style="BACKGROUND-COLOR: #d5d52b;">Heyerdahl had proposed that people were coming out of South America and into Polynesia," she added. "We know the Polynesians were actually going to South America and probably trading chickens for (sweet potatoes) and bottle gourds."</font></p><span id="midArticle_6"></span><p>Chickens originally come from southeast Asia, and many researchers had assumed that Spanish conquistadors carried them there in the 16th century.</p><span id="midArticle_7"></span><p>Other experts were not sure, and when a team stumbled on some old chicken bones at an archeological site in Chile, they decided to carbon date them and look at the DNA.</p><span id="midArticle_8"></span><p>Luckily for the researchers, the chicken DNA carries a rare mutation.</p><span id="midArticle_9"></span><p>It is identical to bones from two prehistoric archeological sites in the Pacific: Mele Havea in Tonga, dating to 2,000 years ago, and one from American Samoa, about the same age as the Chilean site.</p><span id="midArticle_10"></span><p>"Argument about the origins and date of introduction of the domestic fowl or chicken (Gallus gallus) to the Americas has raged for over 30 years," Storey's team wrote.</p><span id="midArticle_11"></span><p>"Here, we provide the first unequivocal evidence for a pre-European introduction of chickens to South America and indicate, through ancient DNA evidence, that the likely source of that introduction was Polynesia," they added.</p><br /><div align="right"><font color="#000066">[此贴子已经被作者于2009/10/5 15:19:15编辑过]</font></div>
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