2016年商務英語考試中級翻譯習題及答案(五)

　　Bills of Exchange匯票

　　Another important international commercial payment form is sight or time drafts ( bills of exchange ) drawn by sellers on foreign buyers.另一個重要的國際商業(yè)付款方式是由銷售者與購買者簽訂即期或定期匯票(匯票)。

　　In letters of credit, the credit of one or more banks is involved, but in the use of bills of exchange ( or dollar drafts ), the seller assumes all risk until the actual dollars are received. 在信用證中，一個或更多的銀行參與信貸，但在匯票(或美元匯票)的使用中，賣方承擔所有風險，直到確實受到美元。

　　The typical procedure is for the seller to draw a draft on the buyer and present it with the necessary documents to the seller’s bank for collection. The documents required are principally the same as for letters of credit. 典型的過程是賣方與買方簽訂一個匯票，并為了使賣方的銀行搜集必要的文件而發(fā)給它。所需要的主要的文件和信用證相同。

　　On receipt of the draft, the U.S. bank forwards it with the necessary documents to a corespondent bank in the buyer’s country; then the buyer is presented with the draft for acceptance and immediate or later payment. 美國的銀行一收到匯票，就立即將它連同必要的單據(jù)轉遞給買方所在國的代理銀行，然后，銀行將匯票提交買方承兌和立即或在以后付款。

　　With aceptance of the draft, the buyer receives the properly endorsed bill of lading that is used to acquire the goods from the carrier.隨著匯票的簽收，買方收到相應的提單用來從承運人那里獲取貨物。

　　Bills of exchange or dollar drafts have one of three time periods —— sight, arrival, or date. A sight draft requires acceptance and payment on presentation of the draft requires payment be made on arrival of the goods. 匯票或美元匯票有即期，貨到付款，遠期三個時期之一。一個即期匯票需要在貨物到達時按照匯票上驗收和付款的提示要求進行付款。

　　Unlike the other two, a date draft has an exact date for payment and in no way is affected by the movement of the goods. 不像其他兩種，一個遠期匯票有一個確切的付款期限并且一點也不受貨物的流動的影響。

　　There may be time designations placed on sight and arrival drafts stipulation a fixed number of days after acceptance when the obligation must be paid. 在即期匯票和貨到付款匯票上可能都指明時間，規(guī)定買方必須在收到票據(jù)的一定期限內支付應付的款項。

　　Usually this period is 30 to 120 days, thus providing a means of extending credit to the foreign buyer.通常這個時期是30到120天，從而為國外買家提供了一種延長信貸期限的手段。

　　Dollar drafts have advantages for the seller because an accepted draft frequently can be discounted at a bank for immediate payment. 美元匯票賣方具有優(yōu)勢，因為承兌匯票通常在要求立即付款時向銀行申請貼現(xiàn)。

　　Banks, however, usually discount drafts only with recourse, i.e. , if the draft is not honored by the buyer, the bank returns it to the seller for payment. 然而銀行通常對貼現(xiàn)匯票只有追索權，如果買方不能兌現(xiàn)匯票，銀行對賣方的付款予以返還。

　　An accepted draft is firmer evidence in the case of default and subsequent litightion than an open account would be.在發(fā)生違約進行訴訟時，已承兌的匯票與賒賬相比是更確實的證據(jù)。