摘要
目前我国外贸企业在出口业务中主要使用三种结算方式国际汇款、跟单托收和跟单信用证。在使用这些结算方式的过程中,经常出现我国出口商被外国进口商诈骗的情况。文章试图通过上述三种结算方式的典型案例来剖析外商诈骗的手段和过程,进而保护我外贸企业的经济利益。
Nowadays our foreign trade companies mainly use three kinds of accounting methods in the export trade: international remittance, documentary bill for collection and documentary letter of credit. In the process of using these accounting methods, China's exporters are often cheated by foreign importers. This paper tries to analyze the means and the process of cheating through typical examples of the three kinds of accounting methods in order to protect the economic benefits of our foreign trade companies.
出处
《无锡商业职业技术学院学报》
2004年第4期57-58,25,共2页
Journal of Wuxi Vocational Institute of Commerce
关键词
结算方式
诈骗
防范
methods of accounting
cheat
precaution
