Credit note

…These forward exchange transactions are conducted for the purpose of avoiding the risk of exchange rate fluctuations (exchange rate risk) during the period that usually requires between the time an importer/exporter enters into a trade contract and the time the contract is actually settled, and to ensure profits. [Hiroyuki Kasai]
[Foreign exchange terms]
Credit note (C/N) is one of the lending and borrowing settlement methods used between the head office and branches of an exchange bank. It is a postal payment instruction issued by a store that owes a debt and sent to a store that has a credit. It is also called a transfer remittance slip. The opposite of a purchase credit. …

*Some of the terminology that refers to "credit note" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…こうした先物為替取引は，たとえば，輸出入業者が貿易契約を結んでから実際にその決済を行うまで通常ある期間を必要とするため，その間における為替相場変動のリスク(為替リスク)を回避し，採算を確定する目的で行われる。【河西 宏之】
【外国為替用語】
売付替票credit note(C/N)為替銀行の本支店間で用いられる貸借決済手段の一つで，債務を負う店が発行して債権をもつ店に送付する郵便支払指図書をいい，付替送金票とも呼ぶ。買付替票に対する言葉。…

※「credit note」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報