2016年商务英语考试中级翻译习题及答案(五)

　　Bills of Exchange汇票

　　Another important international commercial payment form is sight or time drafts ( bills of exchange ) drawn by sellers on foreign buyers.另一个重要的国际商业付款方式是由销售者与购买者签订即期或定期汇票(汇票)。

　　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. 在信用证中，一个或更多的银行参与信贷，但在汇票(或美元汇票)的使用中，卖方承担所有风险，直到确实受到美元。

　　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. 典型的过程是卖方与买方签订一个汇票，并为了使卖方的银行搜集必要的文件而发给它。所需要的主要的文件和信用证相同。

　　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. 美国的银行一收到汇票，就立即将它连同必要的单据转递给买方所在国的代理银行，然后，银行将汇票提交买方承兑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.随着汇票的签收，买方收到相应的提单用来从承运人那里获取货物。

　　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. 汇票或美元汇票有即期，货到付款，远期三个时期之一。一个即期汇票需要在货物到达时按照汇票上验收和付款的提示要求进行付款。

　　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. 不像其他两种，一个远期汇票有一个确切的付款期限并且一点也不受货物的流动的影响。

　　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. 在即期汇票和货到付款汇票上可能都指明时间，规定买方必须在收到票据的一定期限内支付应付的款项。

　　Usually this period is 30 to 120 days, thus providing a means of extending credit to the foreign buyer.通常这个时期是30到120天，从而为国外买家提供了一种延长信贷期限的手段。

　　Dollar drafts have advantages for the seller because an accepted draft frequently can be discounted at a bank for immediate payment. 美元汇票卖方具有优势，因为承兑汇票通常在要求立即付款时向银行申请贴现。

　　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. 然而银行通常对贴现汇票只有追索权，如果买方不能兑现汇票，银行对卖方的付款予以返还。

　　An accepted draft is firmer evidence in the case of default and subsequent litightion than an open account would be.在发生违约进行诉讼时，已承兑的汇票与赊账相比是更确实的证据。