3.8.3 资金转移的簿记 Bookkeeping for transfers of funds
以下示例概述了法国银行客户将资金转入国外受益人的银行账户的簿记。它假定各银行之间存在账户关系。
The following examples outline the bookkeeping for a French bank customer transferring funds to the bank account of a beneficiary abroad. It assumes that an account relationship exists between the respective banks.
EXAMPLE 1
在此示例中，转移的资金以欧元计价。法国客户被扣除欧元金额和费用，该金额被记入海外银行的欧元账户（从法国银行的角度来看，这是一个vostro账户）。
In this example, the funds being transferred are denominated in euro.The French customer is debited with the euro amount, plus charges, and this amount is credited to the euro account of the overseas bank (this is a vostro account from the French bank’s point of view).
收到通知后，海外银行从vostro账户中提取欧元，将其转换为当地货币，然后将等值货币减去其费用贷记给受益人。
On receipt of the advice, the overseas bank withdraws the euro from the vostro account, converts it to local currency, and then credits the beneficiary with the currency equivalent, less its charges.
EXAMPLE 2
在此示例中，转账以外币计价。
In this example, the transfer is denominated in foreign currency.
客户将扣除所需货币金额的等值欧元和费用，并且Nostro帐户将记入该货币（如果法国客户保留外币帐户，则可以将适当的货币金额借记到该帐户，并且无需安排转换为欧元）。
The customer is debited with the euro equivalent, plus charges, of the required currency amount and the nostro account is credited with the currency (if the French customer maintains a foreign currency account, then the appropriate currency amount can be debited to that account, and there will be no need to arrange for conversion into euro).
建议海外银行从nostro账户中扣除所需金额的货币，并将资金存入受益人的账户。
The overseas bank is advised that it can debit the nostro account with the requisite amount of currency and credit the funds to the account of the beneficiary.
各种结算方法都涉及相同的簿记。唯一的区别是向海外银行建议转账的方法。
The various methods of settlement all involve the same bookkeeping. The only difference is the method by which the overseas bank is advised about the transfer.