...These terms were created depending on whether the flow of the means of payment (exchange) and the flow of funds are in the same direction or in opposite directions. Documents against acceptance (D/A) In documentary bill transactions without a letter of credit, this refers to the condition under which an importer can receive delivery of shipping documents such as bills of lading by simply accepting the bill (a legal act). The payment for the bill is made on its maturity date. ... *Some explanations of terms that refer to "documents against acceptance" are listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…これらの用語は,決済手段(為替)の流れと資金の流れが同一方向であるか,逆方向であるかによって生まれたものである。 引受渡しdocuments against acceptance(D/A)信用状なしの荷為替手形取引において,輸入業者がその手形を単に引き受ける(法律上の行為)だけで船荷証券などの船積書類の引渡しを受けることができる条件をいう。手形代金の支払はその満期日に行う。… ※「documents against acceptance」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 |
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