信托收据

For export trade finance, it involves overdraft and loan, packing loan, letter of credit negotiation, outward documentary collection advance, export discount and etc; for import trade finance, it includes limit for letter of credit, trust receipt, inward bills receivables, delivery against banking guarantee, inward documentary collection advance and etc. Other than these points, this article emphasized on forfeiting and factoring as the newest two operations and gives a profound explanation.

其中，出口贸易融资业务涉及了贷款和透支、打包贷款、出口信用证押汇、出口托收押汇、出口贴现等；进口贸易融资业务涉及了进口开证额度、信托收据、进口押汇、提货担保、进口代收押汇等；福费廷和保理两项业务作为在我国最新发展的国际贸易融资业务在这部分也做了详细介绍。

In consideration of the scarceness of the books or essays on the study of the trust receipt in our country, and seeing that the banks are keen to have some explicit guidelines, the study on the legal system of trust receipt has not only theoretical value but also important practical significance.

鉴于目前国内研究信托收据制度的文献非常稀少，银行实务中又迫切需要明确的法律指引，因此，探讨这个问题，不仅具有理论价值，而且还有重大的现实意义。

It includes import letter of credit, shipping guarantee, Bill of lading endorsed, trust receipt loan, packing loan, export negotiation, bill discounting under usance L/C, Forfaiting , International Factoring, export documentary collection, trade finance under export credit insurance and export invoice finance products etc..

主要包括进口开证、提货担保／提单背书、信托收据贷款、打包贷款、出口议付、远期信用证项下汇票贴现／应收款买入、福费廷、国际保理、出口托收贷款、出口信用保险项下融资和出口商业发票融资等业务品种。

The trust receipt is generally adopted and made use of by the English and American banks as a method for business financing.

信托收据是英美国家银行普遍使用的一种贸易融资手段。

Trust receipt transaction derived from the genius innovation of British and American traders .

内容摘要：信托收据制度源自英美商人的天才创造。

PAYABLES At 31 October 2006, the balance of trust receipt

於二零零六年十月三十一日，信托收据

The Perfection of Trust Receipt Financing System under Documentary Credits in China;2. Studies on Legal Nature of Theadvance Against Inward Bills and the Legal Basis of Trust Receipt;3. Then,it focuses the discussion on the trust receipt concluded between the banks and the applicants through relating to the relevant laws.

文章结合当前进口押汇的有关理论研究和实务操作中的具体做法，阐述并分析了进口押汇的不同观点，并结合相关法律对银行和开证申请人之间订立的信托收据做进一步论述，最后指出银行和立法机关为防范风险的发生所应该采取的积极措施。

This part explores the unique legal risks banks participating finance under L/C may encounter in the context of legal framework of our country and makes comprehensive analysis about the legal risks of import bill advance、trust receipt、acceptance and discount、negotiation under L/C. Relevant measures took to lower risks of the financing banks is also suggested.

第四章着重关注了在我国法律制度和框架下银行从事信用证融资所具有的独特的法律风险，并对融资银行在进口押汇、信托收据、票据承兑、信用证议付中的法律风险作了详细分析，在此基础上对降低融资银行法律风险、完善制度设计提出了相关建议。

Part B. introduce the types of the financial under letter of credit: pacing loan, export negotiation, draft discount under export letter of credit; quota of issuing letter of credit,, trust receipt, import trust receipt loan, guarantee for picking up goods under import letter of credit; the finance under standby letter of credit.

第二部分概要介绍了信用证项下融资的主要类型：对出口商融资的打包放款、出口押汇、信用证项下的汇票贴现、福费廷等；对进口商融资的开证额度、信托收据、进口押汇、担保提货方式等；另外，介绍了备用信用证融资。

The Consignee shall collect the shipping documents including B/L from the Consignor|s bank against Trust Receipt duly signed by the Consignee.

代售人以签字信托收据从寄售人银行换取包括提单在内的装运单据。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。