中国大学国际结算（双语）课后答案(mooc完整答案)

Chapter 1: Introduction

Chapter 1 Quiz

1、中国Development of international settlement does not include ( ).
A、大学答案答案from Barter to cash
B、国际from cash to non-cash
C、结算from indirect settlement to direct settlement
D、双语from payment on delivery to payment against document

2、课后Main topics of International Settlement include the following,完整 except ( ).
A、Means of Payment
B、中国Documents
C、大学答案答案Settlement Methods
D、国际Risk Management

3、结算The双语 Correspondent Bank is an independent foreign bank.

Chapter 1 Quiz - Optional

1、Development of International Settlement does not include ( ).
A、课后from Barter to cash
B、完整from cash to non-cash
C、中国from indirect settlement to direct settlement
D、from Payment on Delivery to Payment against Document

2、Main topics of International Settlement include the following, except ( ).
A、Means of Payment
B、Documents
C、Settlement Methods
D、Risk Management

3、Roles of Banks in International Settlement include the following, except ( ).
A、Accounts settlement
B、Financing facility
C、Guarantee for risk
D、Asset management

4、When establishing correspondent banking relationship, the Control Documents contains ( ).
A、Authorized signatures
B、Test key
C、Schedule of terms and conditions
D、All of the above

5、The most commonly used payment instrument is ( ).
A、Barter
B、Cash
C、Commodity
D、Negotiable Instruments

6、A Correspondent Bank is always a Depository Bank.

7、Correspondent Banks are Non-Depository Banks.

8、International Settlement has developed from indirect settlement to direct settlement.

Chapter 2: Negotiable Instruments

Chapter 2 Quiz

1、If the payee is ( ), the Bill can not be endorsed.
A、Indicative Order
B、Restrictive Order
C、Bearer Order
D、Open Order

2、Which of the following is NOT a payment order?
A、Bill of Exchange
B、Draft
C、Cheque
D、Promissory Note

3、"Presentation" means when the creditor exercises its right (i.e. asks the Drawee for acceptance or payment), there is no need to explain the reason.

Chapter 2 Quiz - Optional

1、Properties of Negotiable Instruments include ( ).
A、Right Setting
B、Requisite in Form
C、Words Restriction
D、All of the above

2、( ) is not a basic participating party of a Negotiable Instrument.
A、Endorser
B、Payee
C、Drawer
D、Drawee

3、Properties of Negotiable Instruments do not include ( ).
A、Availability
B、Right setting
C、Negotiability
D、Words Restriction

4、The payer of ( ) effects payment upon presentation.
A、Demand Bill
B、Time Bill
C、Usance Bill
D、Time Draft

5、If the Payee is ( ), the Draft can not be endorsed.
A、Indicative Order
B、Restrictive Order
C、Bearer Order
D、None of the abover

6、"Pay to A" is a kind of ( ).
A、Restrictive Order
B、Indicative Order
C、Open Order
D、Bearer Order

7、After acceptance, the ( ) replaces the Drawer as the principal debtor of the Draft.
A、Endorser
B、Payee
C、Acceptor
D、Drawee

8、( ) is an example of a Restrictive Order.
A、"pay to the order of A"
B、"pay to A or order"
C、"pay to A"
D、"pay to A only"

9、If the ( ) endorses the Draft to another party, it becomes an Endorser.
A、Payee
B、Drawer
C、Drawee
D、Payer

10、( ) is the principal act of Instruments.
A、Endorsement
B、Acceptance
C、Draw
D、Presentation

11、The debtor of ( ) effects payment at a determinable future.
A、Demand Draft
B、Time Draft
C、Demand Bill
D、Sight Bill

12、( ) is not a basic participating party of a Negotiable Instrument.
A、Endorser
B、Payee
C、Drawer
D、Drawee

13、( ) is the action of selling a Time Draft (already accepted, but before maturity) to a financial institution at a price less than its face value.
A、Packing Loan
B、Outward Bill
C、Discounting
D、Factoring

14、"Negotiability" means the title of instruments can be passed from person to person by merely delivery or by endorsement and delivery.

15、"Words Restriction" means all the right of an Instrument are determined according to the written words of theInstrument.

16、"Returnability" means when the Holder receives payment, he/she should return the signed Instrument to the Payer.

17、A Draft with Indicative Order can be endorsed.

18、Trader's Bill is based on commercial credit.

19、"Pay to Company A, provided the goods are produced according to the requirements under the sales contract." This is a statement of "unconditional order".

20、"Bills payable at ** days / ** month(s) after sight" is a statement indicating Time Bill.

21、"On June 1st fixed pay to …" is a statement indicating Demand Bill.

22、A Cheque is always payable on demand.

23、Promissory Note is a three-party Instrument.

24、Crossed Cheque can be used to withdraw cash.

25、When a Cheque is crossed specially, the Holder may cross it generally.

26、Bank is always the "payer" in a Cheque.

27、Certified Cheque is used to protect the Payee from situations like "bounced Cheque".

Topic 2 Homework

1、See attachment for details.

Chapter 3: Remittance

Chapter 3 Quiz

1、( ) is the fastest and safest way to transfer fund.
A、T/T
B、M/T
C、D/D
D、Cash

2、( ) is the sender of MT103.
A、Remitting Bank
B、Paying Bank
C、Remitter
D、Beneficiary

3、In Remittance, the Remitting Bank is also called the Exporter's Bank.

Chapter 3 Quiz - Optional

1、Among the three types of Remittance, the most expensive way to transfer fund is ( ).
A、T/T
B、M/T
C、D/D
D、none of the above

2、The ( ) is the Drawer of the Draft that is used in D/D.
A、Beneficiary
B、Remitting Bank
C、Paying Bank
D、Importer

3、The ( ) is the receiver of MT103.
A、Remitting Bank
B、Paying Bank
C、Remitter
D、Beneficiary

4、Telegraphic transfer is the most efficient and safest way to transfer fund.

5、In Remittance, the Remitter refers to the Importer in international trade.

6、In MT103, when banking charges are shared between the Remitter and the Beneficiary, field 70A will be recorded as "OUR".

7、Payment in Advance is in favor of the Exporter but unfavorable for the Importer.

8、Open Account is in favor of the Importer but unfavorable for the Exporter.

9、The Beneficiary is the Drawee of the Draft used in D/D.

Topic 3 Homework

1、See attachment for details.

Chapter 4: Collection

Chapter 4 Quiz

1、Collection Draft needs to be endorsed ( ), if the Payee is the Principal.
A、Once
B、Twice
C、Three times
D、Four times

2、( ) is the bank to which the Principal has entrusted the handling of a Collection.
A、Remitting Bank
B、Collecting Bank
C、Issuing Bank
D、Paying Bank

3、Under D/P, documents will be released against acceptance.

Chapter 4 Quiz - Optional

1、Under Documentary Collection, the ( ) is responsible to prepare and submit documents to the Remitting Bank.
A、Beneficiary
B、Drawee
C、Importer
D、Collecting Bank

2、Under ( ), documents will be released to the Importer after immediate payment.
A、D/P at sight
B、D/P after sight
C、D/A
D、none of the above

3、If the Collection Instruction specifies that interest is to be collected, it must state ( ).
A、the rate of interest
B、the interest period
C、the basis of calculation
D、All of the above

4、Under Collection, it is recommended to mark ( ) under "Consignee" of the Bill of Lading.
A、name of the Importer
B、name of the Remitting Bank
C、"to order of Shipper"
D、None of the above

5、The Collecting Bank is the bank to which the Principal has entrusted the handling of a Collection.

6、Direct Collection refers to Collection accompanied by financial documents only.

7、Payment on Delivery is in favor of the buyer but unfavorable for the seller.

8、Under Collection, it is the Drawee's responsibility to submit Collection Application.

Chapter 5: Letter of Credit

Chapter 5 Quiz

1、Banks takes responsibility to effect payment immediately by issuing ( ).
A、Usance Credit
B、Sight Credit
C、Acceptance Credit
D、Deferred Payment Credit

2、When determining the date of shipment, "on or about June 11th" refer to ( ).
A、June 6~17
B、June 6~16
C、June 7~17
D、June 7~16

3、The words “before” and “after” when used to determine a period of shipment include the date mentioned.

Chapter 5 Quiz - Optional

1、Under Letter of Credit, the ( ) undertakes the primary liability to effect payment.
A、Applicant
B、Issuing Bank
C、Advising Bank
D、Confirming Bank

2、Banks takes responsibility to effect payment in the future by issuing ( ).
A、Deferred Payment Credit
B、Sight Credit
C、Acceptance Credit
D、bot A and C

3、Under Letter of Credit, it is recommended to mark ( ) under "Consignee" of the Bill of Lading.
A、Name of the Importer
B、"to order of Shipper"
C、"to order of Issuing Bank"
D、None of the above

4、When determining the date of shipment, "on or about Jan 6 th" refer to ( ).
A、Jan 1 ~ Jan 10
B、Jan 1 ~ Jan 11
C、Jan 2 ~ Jan 10
D、Jan 2 ~ Jan 11

5、Draft under Letter of Credit is generally drawn by the ( ).
A、Applicant
B、Beneficiary
C、Importer
D、Issuing Bank

6、Under Letter of Credit, the Applicant undertakes the primary liability to effect payment.

7、An Acceptance Credit requires a Time Draft while the Deferred Credit does not.

8、The Acceptance Credit is more favorable to the Beneficiary as the Beneficiary can discount the Draft to get advanced payment.

9、The words “to”, “until”, “till”, “from” and “between” when used to determine a period of shipment include the date or dates mentioned

10、The terms and conditions of the original L/C will remain in force for the Beneficiary until the Applicant notifies its acceptance of the amendment to the Advising Bank

11、A Letter of Credit can not be amended without the agreement of the Issuing Bank, the Confirming Bank (if any) and the Applicant.

12、Partial acceptance of an amendment is not allowed and will be deemed to be notification of rejection of the amendment.

13、The amendment must be advised through the same Advising Bank which advises the original Letter of Credit.

14、An Issuing Bank is irrevocably bound by an amendment as of the time it issues the amendment.

15、The Confirming Bank must extend its confirmation to an amendment.

16、When issuing Letter of Credit, the Issuing Bank should avoid to include“Soft Clause”and“Non-documentary Clause”.

17、Unless required to be used in a document, words such as “prompt”, “immediately” or “as soon as possible” will be disregarded.

Topic 5 Homework

1、See attachment for details.

Chapter 6: Other Settlement Methods

Chapter 6 Quiz

1、The ( ) will compensate the Beneficiary when the Guarantor fails to fulfill its obligation.
A、Confirming Bank
B、Applicant
C、Counter Guarantor
D、Reissuing Bank

2、Characteristics of Standby Letter of Credit does not include ( ).
A、Irrevocable
B、Independent
C、Demand payment
D、Documentary

3、The Exporter is the Applicant under the Payment Guarantee.

Chapter 6 Quiz - Optional

1、The Confirming Bank will compensate the ( ) when the Applicant fails to fulfill its obligation.
A、Guarantor
B、Beneficiary
C、Counter Guarantor
D、Reissuing Bank

2、Characteristics of Letter of Guarantee does not include ( ).
A、Irrevocable
B、Independent
C、Deferred payment
D、Documentary

3、The ( ) will compensate the Guarantor when the Applicant fails to fulfill its obligation.
A、Confirming Bank
B、Beneficiary
C、Counter Guarantor
D、Reissuing Bank

4、Under Letter of Guarantee, the liability undertaken by banks is always definitive and primary.

5、Under Letter of Guarantee, Bank will effect payment only if the Beneficiary fails to fulfill the obligations in the commercial contract.

6、Under Letter of Guarantee, if the Beneficiary fails to fulfill its obligation, the Applicant has the right to make claim to the Guarantor and ask for compensation.

7、The Importer is the Applicant under the Advance Payment Guarantee.

8、Primary objective of the Standby Letter of Credit is to make payment.

9、The Counter Guarantor will compensate the Beneficiary when the Guarantor fails to fulfill its obligation.

Chapter 7: Documents

Chapter 7 Quiz

1、Financial Documents including the following, except（）.
A、Bill of Exchange
B、Invoice
C、Cheque
D、Draft

2、( ) is not transferable. The goods can only be taken by the Consignee.
A、Blank B/L
B、Straight B/L
C、Open B/L
D、Order B/L

3、Insurance Policy is the core documents based on which other documents are issued.

Chapter 7 Quiz - Optional

1、Basic Documents include the following, except ( ).
A、Commercial Invoice
B、Transport Document
C、Insurance Document
D、Certificate of Origin

2、( ) is the core documents based on which other documents are issued.
A、Insurance Policy
B、Commercial Invoice
C、Packing List
D、Bill of Lading

3、Insurance Policy should be dated ( ) the date of shipment.
A、on or before
B、one day later than
C、two days later than
D、the two dates are not related

4、The ( ) does not state the name of the Consignee. Anyone who holds the B/L can take goods from the Carrier.
A、Direct B/L
B、Straight B/L
C、Open B/L
D、Order B/L

5、The ( ) is the basis for payment in case no Draft is required to be presented.
A、Insurance Policy
B、Commercial Invoice
C、Packing List
D、Bill of Lading

6、The following are Commercial Documents, except ( ).
A、Insurance Policy
B、Bill of Lading
C、Bill of Exchange
D、Commercial Invoice

7、Bill of Lading is a type of Insurance Documents.

8、Commercial Invoice is generally issued by the bank.

9、Certificate if Origin is generally prepared by the buyer of the goods.

Chapter 8: Examination of Documents under Letter of Credit

Chapter 8 Quiz

1、Banks shall each have a maximum of ( ) banking days following the day of presentation to determine if a presentation is complying.
A、Two
B、Three
C、Four
D、Five

2、Under Letter of Credit, the Drawer of the Bill should be the ( ).
A、Applciant
B、Beneficiary
C、Issuing Bank
D、Advising Bank

3、If the Presenter fails to resubmit documents before the lastest presenting date, the documents are deemed with discrepancies and can not be revised.

Chapter 8 Quiz - Optional

1、Place(s) for documents presentation include the following, except ( ).
A、Issuing Bank
B、Confirming Bank
C、Nominated Bank(s)
D、Remitting Bank

2、Under Letter of Credit, the Draft should be drawn on the ( ).
A、Beneficiary
B、Applciant
C、Issuing Bank
D、ReimbursIng Bank

3、The Notice of Refusal should include ( ).
A、the bank is refusing to honor or negotiate
B、each discrepancy in respect of which the bank refuses to honor or negotiate
C、the disposal of document
D、all of the above

4、Under Letter of Credit, the Beneficiary should submit documents to the Applicant.

5、Substantial Compliance means that data in a document, when read in context with the L/C, the document itself and international standard banking practice, need not be identical to, but must not conflict with, data in that document, any other stipulated document or the L/C.

6、Under CIF, the buyer must pay for the insurance.

Online Test

Online Test

1、Development of International Settlement does not include ( ).
A、From Barter to cash
B、From cash to non-cash
C、From indirect settlement to direct settlement
D、From payment on delivery to payment against document

2、Roles of Banks in International Settlement include the following, except ( ).
A、Accounts settlement
B、Financing facility
C、Guarantee for risk
D、Asset management

3、When establishing correspondent banking relationship, the Control Documents contain ( ).
A、Authorized signatures
B、Test key
C、Schedule of terms and conditions
D、All of the above

4、The most commonly used payment instrument is ( ).
A、Commodity
B、Barter
C、Cash
D、Negotiable Instrument

5、Properties of Negotiable Instruments include ( ).
A、Right setting
B、Requisite in form
C、Words restriction
D、All answers are correct

6、The payer of ( ) effects payment upon presentation.
A、Demand Bill
B、Time Bill
C、Usance Bill
D、Time Draft

7、Crossed cheque can be used to ( ).
A、withdraw cash only
B、withdraw cash and account transfer
C、account transfer only
D、none of the above is right

8、When a Cheque is crossed specially, the Holder ( ).
A、can cross it generally
B、can make it un-crossed
C、can withdraw cash
D、none of the above is right

9、( ) is the fastest and safest way to transfer fund.
A、T/T
B、M/T
C、D/D
D、cash

10、( ) is the sender of MT103.
A、Remitting Bank
B、Paying Bank
C、Remitter
D、Beneficiary

11、"Pay to John Smith" is a kind of ( )
A、Restrictive Order
B、Indicative Order
C、Open Order
D、Bearer Order

12、The ( ) is the party issues the Draft.
A、Drawee
B、Drawer
C、Acceptor
D、Endorser

13、After acceptance, the ( ) replaces the Drawer as the principal debtor of the Draft.
A、Payer
B、Payee
C、Acceptor
D、Drawee

14、The payment date of a Draft stating "Payable at 1 month after July 28" is ( ).
A、August 28
B、August 29
C、August 30
D、August 31

15、( ) becomes an Acceptor, when it accepts the Draft and signs on the Draft.
A、Payee
B、Drawer
C、Drawee
D、Endorser

16、Direct Reimbursement could be done by the Remitting Bank ( ) the Paying Bank's account.
A、Debiting
B、Crediting
C、Taking money out of
D、None of the above is right

17、Under ( ) the importer bears greater risk.
A、Open Account
B、Cash in Advance
C、Payment on Delivery
D、Non of the above is right

18、Collection Draft needs to be endorsed twice, if the ( ) is the Beneficiary.
A、Principal
B、Remitting Bank
C、Paying Bank
D、Importer

19、If the Collection Instruction specifies that interest is to be collected, it must state ( ).
A、The rate of interest
B、Interest period
C、Basis of calculation
D、All of the above

20、( ) is the bank to which the Principal has entrusted the handling of a Collection.
A、Remitting Bank
B、Collecting Bank
C、Issuing Bank
D、Paying Bank

21、Under Collection, it is recommended to mark ( ) under "Consignee" of the Bill of Lading.
A、Name of the Importer
B、Name of the Remitting Bank
C、"to order of Shipper"
D、None of the above is right

22、Banks takes responsibility to effect payment immediately by issuing ( ).
A、Usance Credit
B、Sight Credit
C、Acceptance Credit
D、Deferred payment Credit

23、When determining the date of shipment, "on or about December 11" refer to ( ).
A、December 6~17
B、December 6~16
C、December 7~17
D、December 7~16

24、When determining the date of shipment, ( ) is the latest shipment date if the L/C stipulates: "shipment to be made before August 31, 2020".
A、August 30, 2020
B、August 31, 2020
C、August 29, 2020
D、September 1, 2020

25、Under Letter of Credit, "Honor" does not include ( ).
A、Sight Payment
B、Negotiation
C、Deferred Payment
D、Acceptance

26、Characteristics of Letter of Credit include ( ).
A、The Issuing bank undertakes the Primary Liability to effect payment.
B、All parties involved are exclusively dealing with documents.
C、The L/C is independent and self-sufficient.
D、All of the above

27、Exporter will obtain banking credit in ( ).
A、Payment in Advance
B、Payment on Delivery
C、Collection
D、Letter of Credit

28、When Issuing bank can not effect payment to the Beneficiary because of bankruptcy or some other reasons, the ( ) bears the responsibility to pay to the Beneficiary.
A、Applicant
B、Advising Bank
C、Negotiating Bank
D、Claiming Bank

29、Financial documents including the following, except（）.
A、Bill of Exchange
B、Invoice
C、Cheque
D、Draft

30、Basic documents include the following, except ( ).
A、Invoice
B、Transport Document
C、Insurance Document
D、Certificate of Origin

31、( ) is not transferable. The goods can only be taken by the Consignee.
A、Blank B/L
B、Straight B/L
C、Open B/L
D、Order B/L

32、( ) does not state the name of the Consignee. Anyone who holds the B/L can take goods from the Carrier.
A、Direct B/L
B、Straight B/L
C、Open B/L
D、Order B/L

33、Under Letter of Credit, place for presentation include the following, except ( ).
A、Issuing Bank
B、Confirming Bank
C、Nominated Bank(s)
D、Remitting Bank

34、The Notice of Refusal should include ( ).
A、The bank is refusing to honor or negotiate
B、Each discrepancy in respect of which the bank refuses to honor or negotiate
C、The disposal of documents
D、All of the above

35、According to UCP 600, banks shall each have a maximum of ( ) banking days following the day of presentation to determine if a presentation is complying.
A、Two
B、Three
C、Four
D、Five

36、Under ( ), the Exporter is responsible to pay Insurance.
A、FOB
B、CFR
C、CIF
D、None of the above is right

37、( ) is the Drawee of the Draft under Letter of Credit.
A、Applicant
B、Importer
C、Issuing Bank/Nominated Bank
D、Beneficiary

38、( ) is not a document of title.
A、Commercial Invoice
B、Insurance Policy
C、Bill of Lading
D、All of the above are document of title

39、The following are commercial documents, except ( ).
A、Insurance Policy
B、Bill of Lading
C、Draft
D、Commercial Invoice

40、In MT103, when banking charges are shared between the Remitter and the Beneficiary, field 70A will be recorded as ( ).
A、OUR
B、BEN
C、SHA
D、REN

41、If the payee is ( ), the Bill can not be endorsed.
A、Indicative Order
B、Restrictive Order
C、Bearer Order
D、Open Order

42、Which of the following is NOT a payment order?
A、Bill of Exchange
B、Draft
C、Cheque
D、Promissory Note

43、Collection Draft needs to be endorsed ( ), if the Remitting Bank is the Beneficiary.
A、Once
B、Twice
C、Three times
D、Four times

44、Banks takes responsibility to ( ) by issuing Sight Credit.
A、effect payment immediately
B、effect deferred payment
C、make Acceptance and effect deferred payment
D、make negotiation

45、Under Letter of Credit, the Drawer of the Bill should be the ( ).
A、Applciant
B、Beneficiary
C、Issuing Bank
D、Advising Bank

46、( ) is the Drawer of the Draft under D/D.
A、Remitter
B、Beneficiary
C、Remitting Bank
D、Paying Bank

47、( ) is the Drawer of the Draft under Collection.
A、Exporter
B、Importer
C、Remitting Bank
D、Collecting Bank

48、Under Letter of Credit, ( ) provides an additional payment guarantee that is separated from the Issuing Bank's payment obligation.
A、Paying Bank
B、Advising Bank
C、Confirming Bank
D、Negotiating Bank

49、“Available with Issuing Bank by payment at sight” is a indication of ( ).
A、Sight Credit
B、Deferred Payment Credit
C、Acceptance Credit
D、Negotiation Credit

50、“Available with xxx bank by acceptance of Bill at xxx days after sight against the documents detailed herein and Beneficiary’s Bill drawn on us” is a indication of ( ).
A、Sight Credit
B、Deferred Payment Credit
C、Acceptance Credit
D、Negotiation Credit

51、( ) is the Drawee of the Draft under D/D.
A、Exporter
B、Importer
C、Remitting Bank
D、Paying Bank

52、Under Letter of Credit, documents have to be presented on/before the earliest day of ( ).
A、a certain date stipulated by the L/C
B、the expiry date of the L/C
C、21 calendar days after the date of shipment
D、all the above

53、( ) is/are Common Reason(s) to amend Letter of Credit.
A、The terms and conditions in the original L/C are inconsistent with the Sales Contract
B、The terms and conditions in the original L/C are unacceptable or unreasonable to the Beneficiary
C、Change of time, means, or route of transportation due to unforeseeable reasons
D、all of the above

54、It is a common practice to purchase Insurance Policy covering ( ) of Invoice value.
A、90%
B、100%
C、110%
D、120%

55、Under Letter of Credit, ( ) takes the primary liability to make payment.
A、Importer
B、Exporter
C、Issuing Bank
D、Shipping company

56、In L/C Application form, the "Expiry Place" refers to ( ).
A、the place where the Issuing Bank is located
B、the place where the Application Form is submitted
C、the place where the Beneficiary submit documents
D、the place where the Applicant effect payment

57、Which of the following is NOT a Core/Basic participant under Letter of Credit.
A、Applicant
B、Beneficiary
C、Issuing Bank
D、Advising Bank

58、From the perspective of the Exporter, ( ) is the "safest" settlement method.
A、Payment against Delivery
B、Usance Clean Collection
C、D/P
D、D/A

59、When filling SWIFT message, March 20, 2019 should be recorded as ( ).
A、190320
B、032019
C、20190320
D、200319

60、Reimbursement of Remittances refers to payment from ( ) to ( ).
A、Remitter, Remitting Bank
B、Remitting Bank, Beneficiary
C、Remitting Bank, Paying Bank
D、Paying Bank, Beneficiary

中国大学国际结算

随着全球化的不断深入，国际贸易的活跃，跨境资金流动的增加，越来越多的大学开始关注国际结算这一领域。中国大学也不例外，近年来，越来越多的大学开始开设国际结算专业，培养具有国际化视野和专业知识的人才。

国际结算的定义

国际结算是指跨国企业、跨国贸易公司或金融机构在进行跨境贸易或投资时完成货款支付、汇款收付、信用证开证等业务活动的过程。国际结算主要分为进口结算和出口结算两种形式。进口结算包括付款保函、信用证和托收等方式，出口结算包括开立信用证、汇票交单和电汇等方式。