快速掌握付款方式.ppt

付款方式 Content PaymentInstrumentsPaymentMethodsPaymentTerms PaymentInstruments Cash FinancialDocuments PromissoryNote Check Cheque BillofExchange FinancialDocuments 票據(jù)是以支付一定金額為目的 并可以自由流通轉(zhuǎn)讓的特種證券 RefertoBillsofExchangeAct 1882 Features Negotiability 流通性 Non causativeNature 無因性 RequisiteinForm 要式性 I PromissoryNote DefinitionRequiredContentsTypes II Check Cheque DefinitionRequiredcontentsTypes III BillofExchange Draft Bill DefinitionRequiredcontentsTypes WhatisaBillofExchange draft Anunconditionalorderinwritingsignedbyoneparty drawer requestingasecondparty drawee payer topayastatedsumofmoneytoathirdparty payee ondemandoratafixedordeterminablefuturetime Whataretherequiredcontentsofadraft BillofExchange or Draft UnconditionalorderofpaymentFixedamountNameofdrawee payerNameofpayeeDateofissuingDrawer snameandsignature PlaceofIssuingDateandplaceofpayment BILLOFEXCHANGEDrawnUnderBankofChina LondonIrrevocableL CNo 2003056DatedJanuary10 2005Payblewithinterest5 2 PerannumNo 20042EXCHANGEforHKD236 000 00Tianjin ChinaFebruary20 2005at30daysafterSightofthisFIRSTofExchange SecondofExchangebeingunpaid PaytotheorderofBankofChina TianjinBranchthesumofHongkongDollarsTWOHUNDREDANDTHIRTY SIXTHOUSANDONLYTO BANKOFCHINA HONGKONGChinaMachinery EquipmentImport ExportCorp ShanghaiBranch SIGNATURE Drawer Banker sDraft CommercialDraft Types D D CollectionL C Types Paymenttime SightDraft DemandDraft TimeDraft UsanceDraft Atxxdaysaftersight Atxxdaysafterdateofdraft AtxxdaysafterdateofB L Fixeddate OnNov 30 Types Acceptor CommercialAcceptanceDraft Banker sAcceptanceDraft Commercialcredit Bankcredit Types CommercialDocuments CleanDraft DocumentaryDraft ToDraw1 Presentation2 Endorsement5 Payment4 Acceptance3 Discount6 Dishonor7 Recourse8 UseofDrafts Sight Time or Addressee 1 Arestrictivepayee2 toorder3 tobearer Pay Co nottransferable Pay Co only Pay Co ororder Paytotheorderof Co Paybearer Payholder Endorsement 1 Restrictive2 Blank3 Special Payto Co only Pay Co nottransferable Pay bankororder Discount 持現(xiàn)有遠(yuǎn)期匯票的人若想在付款人付款前取得票款 可以經(jīng)過背書將匯票轉(zhuǎn)讓給貼現(xiàn)的銀行或金融公司 即受讓人 由他們按票面金額扣除一定貼現(xiàn)利息后 將余額付給持票人 即出讓人 的行為 一般貼現(xiàn)的目的是加速資金周轉(zhuǎn) Differencesbetweendraftandpromissorynote check 性質(zhì) 當(dāng)事人 付款時間 匯票 支票 本票 無條件的書面支付命令 無條件的書面支付承諾 出票人 受款人 出票人 付款人 受款人 無條件的書面支付命令 只有即期沒有遠(yuǎn)期 分遠(yuǎn)期 即期遠(yuǎn)期不承兌 分遠(yuǎn)期 即期遠(yuǎn)期需承兌 出票人 付款人 受款人 PaymentMethods Remittance Collection LetterofCredit Remittance Favorableexchange remittance thebuyermakesthepaymentbybanktransferofhisownaccord Remittance Remittancereferstotransferoffundsfromoneparty payer toanother payee amongdifferentcountriesthroughbanks TypesofRemittance 信匯MailTransfer M T 費(fèi)用低廉速度較慢電匯TelegraphicTransfer T T 收款迅速費(fèi)用較高票匯DemandDraft D D 付款靈活便捷 Remitter PayingBank Beneficiary RemittingBank Contract TheProcessofRemittance M TorT T M TorT T Remitter PayingBank Beneficiary RemittingBank Contract TheProcessofRemittance D D Notify Pay ForwardBank sDraft Present Apply Draw ApplicationinInternationalTrade Paymentinadvance預(yù)付貨款Cashwithorder隨訂單付現(xiàn)Paymentafterarrivalofgoods貨到付款Openaccount OA 賒賬交易Consignment寄售 賣方 買方 Collection Adverseexchange reverseremittance todraw theexportertakestheinitiativetogatherthepaymentfromthebuyer Collection Collection Abankreceivesanexporter scollectionorderanddocuments presentsthedocumentstotheimporterandcollectsfundsfortheseller CleanCollection DocumentaryCollection DocumentaryCollectionisameansofensuringthatgoods titledocuments arehandedovertothebuyer byabank onlywhentheamountshownonabillofexchangeispaidorwhenthecustomeracceptsthebillasacontracttopaybyaspecificdate URC522 UniformRulesforCollection FourParties Principal Drawee RemittingBank CollectionBank Seller Exporter Buyer Importer TypesofDocumentaryCollection DocumentsAgainstPayment D P D PatsightD PatXXdaysaftersightDocumentsAgainstAcceptance D A SampleClauseofD P D PSight UponfirstpresentationtheBuyersshallpayagainstdocumentarydraftdrawnbytheSellersatsight Theshippingdocumentsaretobedeliveredagainstpaymentonly D PafterSight TheBuyersshalldulyacceptthedocumentarydraftdrawnbytheSellersat dayssightuponfirstpresentationandmakepaymentonitsmaturity Theshippingdocumentsaretobedeliveredagainstpaymentonly D P DocumentsagainstPayment Principal Exporter Drawee Importer RemittingBank CollectingBank 1Contract ShippingLine 2 3 4 5 6 7 8 9 10 11 12 SampleClauseofD A TheBuyersshalldulyacceptthedocumentarydraftdrawnbytheSellersat45dayssightuponfirstpresentationandmakepaymentonitsmaturity TheBuyersshalldulyacceptthedocumentarydraftdrawnbytheSellersuponpresentationandmakepaymentat30daysafterdateofB L draft Theshippingdocumentsaretobedeliveredagainstacceptance Paymentbydraftpayable120daysaftercargoarrival documentsagainstacceptance Principal Exporter Drawee Importer RemittingBank CollectingBank 1Contract ShippingLine 2 3 4 5 6 7 8 10 11 12 9 13 14 D A DocumentsagainstAcceptance CaseStudy 我某外貿(mào)公司與一外商成交一批貨物 雙方洽談時 付款方式為D Pat30daysaftersight 后外商要求改為D Aat30daysaftersight 請問 我方能否答應(yīng) 為什么 ComparisonofD PandD A Similarities Collection CommercialCredit AdverseExchange Differences CaseStudy 我某公司向日本商人以D P即期付款方式推銷某商品 對方答復(fù) 如我方接受D Pafter90days付款 并通過它指定的A銀行代收則可接受 試問 日方為什么提出此項(xiàng)要求 TrustReceipt T R 憑信托收據(jù)借單 CaseStudy 我某外貿(mào)企業(yè)與某國A商達(dá)成一項(xiàng)出口合同 付款條件為付款交單見票后45天付款 當(dāng)匯票及所附單據(jù)通過托收行寄抵進(jìn)口地代收行后 A商及時在匯票上履行了承兌手續(xù) 貨抵目的港時 由于用貨心切 A商出具信托收據(jù)向代收行借得單據(jù) 先行提貨轉(zhuǎn)售 匯票到期時 A商因經(jīng)營不善 失去償付能力 代收行以匯票付款人拒付為由通知托收行 并建議由我外貿(mào)企業(yè)直接向A商索取貨款 對此 你認(rèn)為我外貿(mào)企業(yè)應(yīng)如何處理 CollectionBillPurchased托收出口押匯 ApplicationinInternationalTrade Favorabletoimporters他僅憑自身信用進(jìn)行交易而不需墊付資金若采用D A 還可以進(jìn)一步運(yùn)用賣方資金 Unfavorabletoexporters破產(chǎn)喪失清償債務(wù)的能力言而無信拒不付款 錢貨兩空 LetterofCredit DefinitionofLetterofCredit writtenundertakingofpayment bank conditional A Termsarestrictlycompliedwith 單單一致 單證一致 Creditmeansanyarrangement howevernamedordescribed thatisirrevocableandtherebyconstitutesadefiniteundertakingoftheissuingbanktohonoracomplyingpresentation UCP600Article2Definition CharacteristicsofL C PrimaryLiabilitiesforPaymentSelf SufficientInstrumentPureDocumentaryTransaction Applicant Importer Beneficiary Exporter IssuingBank SalesContract ApplicationforL C L C TriangularContractualArrangement MajorPartiesInvolved Applicant ImporterBeneficiary ExporterIssuingBank Importer sBankDepositforestablishmentofL CAdvisingBank BranchorCorrespondentBank表面真實(shí)性 OtherPartiesInvolved NegotiatingBankPayingBankConfirmingBankReimbursingBank DifferencesbetweenPayingBankandReimbursingBank PayingBankistheDraweeBankdesignatedbyL C UsuallyitistheIssuingBankitself ItshouldcheckthedocumentsagainstL C ReimbursingBankistheClearingBankofL C andhasnoresponsibilitytocheckthedocumentsagainstL C EveryL ChasitsPayingBank butnoteveryL ChasitsReimbursingBank Applicant Importer Beneficiary Exporter AdvisingBank NegotiatingBank IssuingBank PayingBank 1Contract ShippingLine GeneralProcedureofUsinganL C 2 3 4 5 6 7 8 9 10 11 12 13 14 15 BasicTypesofL C RevocableCreditIrrevocableCredit TheCreditshouldclearlyindicatewhetheritisrevocableorirrevocable IntheabsenceofsuchindicationtheCreditshallbedeemedtobeirrevocable CleanCreditDocumentaryCredit IrrevocableDocumentaryCredit BasicTypesofL C OtherTypesofL C SightPaymentCredit UsanceCreditTimeCredit PaymentagainstDocumentsL C L CwithT TReimbursementClause DeferredPaymentL C AcceptanceL C Seller sUsanceL C Buyer sUsanceL C OtherTypesofL C NegotiableL C RestrictNegotiableL C FreelyNegotiableL C OtherTypesofL C ConfirmedL CBoththeIssuingBankandtheConfirmingBankhavethesameprimaryliabilitiesofpayment OtherTypesofL C TransferableL CACreditcanbetransferredonlyifitisexpresslydesignatedas transferable bytheIssuingBank UnlessotherwisestatedintheCredit atransferableCreditcanbetransferredonceonly FractionsofatransferableCredit notexceedingintheaggregatetheamountoftheCredit canbetransferredseparately providedpartialshipments drawingsarenotprohibited andtheaggregateofsuchtransferswillbeconsideredasconstitutingonlyonetransferoftheCredit OtherTypesofL C Back to BackL C背對背信用證的結(jié)算中間商和實(shí)際的供貨人原證的結(jié)算實(shí)際進(jìn)口商與中間商 OtherTypesofL C ReciprocalL C國內(nèi)企業(yè)進(jìn)口料件使用遠(yuǎn)期信用證 暫不生效在遠(yuǎn)期信用證規(guī)定的期限內(nèi) 加工裝配為成品出口時 國外進(jìn)口商采用即期信用證付款進(jìn)口商開立即期信用證并被國內(nèi)企業(yè)接受時 遠(yuǎn)期信用證生效 OtherTypesofL C RevolvingL C OtherTypesofL C AnticipatoryL C PrepaidL C 進(jìn)口商對出口商裝船前的融資全部預(yù)支和部分預(yù)支 StandbyL C 開證申請人未履行其義務(wù)時使用適用的慣例 ISP98 國際備用證慣例1998 UCP500 UCP600 作用 貨物買賣履約保證 投標(biāo)保證 預(yù)付款保證等 L G L C Similarity Differences bankcredit 見索即付的L G 第一責(zé)任有條件的L G 次要責(zé)任 被擔(dān)保人未履約 L C 還款保證履約保證投標(biāo)保證 L G 單單相符單證相符 第一責(zé)任 進(jìn)出口貿(mào)易 付款條件 付款責(zé)任 用途 Applicationof Payme