英語國(guó)家概況第11章

1、Chapter 11 Payment of GoodsChecking1. Bill of Exchange2. Presentation/Acceptance/Endorsement/Dishonor3. D/P at sight4. D/P after sight5. D/A6. T/T7. Paypal/Western Union/ Escrow/ Moneygram8. Irrevocable L/C/ Confirmed L/C9. 支付方式如何選擇支付方式如何選擇Important Points & Difficult Points1 Instruments of Paym

2、ent in International Trade Currency Draft Promissory Note Cheque2 Modes of Payment Remittance Collection L/C 3 Western Union/Paypal/Escrow/MoneyGram4 Payment Clause in S/C/ Combination of Payment and Risks支支付付條條款款Terms of paymentTerms of paymentremittanceremittancecollectioncollectionL/CL/CSection A

3、 Section A Instrument of Instrument of PaymentPayment CashDraftPromissoryNoteCheque1. Definition of Bill of Exchangealso called draft, is defined as “an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to

4、 pay on demand, or at a fixed or determinable future time, a sum certain in money, to, or to the order of a specified person, or to bearer”. Bill of exchange 匯票是一個(gè)人向另一個(gè)人簽發(fā)的，要求見票匯票是一個(gè)人向另一個(gè)人簽發(fā)的，要求見票時(shí)或在將來的固定時(shí)間，或可以確定時(shí)間，時(shí)或在將來的固定時(shí)間，或可以確定時(shí)間，對(duì)某人或其指定的人或持票人支付一定金額對(duì)某人或其指定的人或持票人支付一定金額的無條件的書面支付命令。的無條件的書面支付命令。1. S

5、amples of billsSamples of billsSamples of billsNo: 123/67Exchange for $ 8000 Guangdong, China, 5th March, 2006At 60 days sight of this First of exchange (the SECOND of the same and date being unpaid) pay to or to the order of Guangzhou ABC Import and Export Corporation the sum of USD eight thousand

6、only. To: ABC Import and Export Co. Ltd 23 Washington Street New York, USA Guangzhou ABC Import and Export Corporation Manager(Signed) 匯票 BILL OF EXCHANGENo. 匯票編號(hào) Date: 出票日期 For: 匯票金額 At 付款期限 sight of this second of exchange (first of the same tenor and date unpaid) pay to the order of 受款人 the sum o

7、f Drawn under 出票條款 L/C No. Dated To. 付款人 出票人簽章 匯票圖樣匯票圖樣中國(guó)建設(shè)銀行匯票樣本2.Contents in Draft2.Contents in Draft1）Involved Parties出票人出票人（Drawer）(Drawee)受票人受票人= Payer(Payee)收款人收款人The relationship among these parties in a bill of exchange may be described as a triangle as abovePayee DraweeDrawer3. Classificati

8、on of Bill of Exchange KindsWhether documentary time of payment Drawer Acceptance Clean billDocumentary bill Sight bill Usance bill Commercial bill Bankers bill CommercialAcceptance billBankers Acceptance bill1 1、According to different the DrawerAccording to different the Drawer（1 1） Bankers Draft B

9、ankers Draft銀行匯票銀行匯票（2 2） Commercial Draft Commercial Draft商業(yè)匯票商業(yè)匯票2 2、According to Shipping Documents According to Shipping Documents attachedattached按照有無隨附貨運(yùn)單據(jù)按照有無隨附貨運(yùn)單據(jù)（1 1） Clean Draft Clean Draft光票或凈票、白票光票或凈票、白票（2 2） Documentary DraftDocumentary Draft跟單匯票跟單匯票3 3、According to the time of payment

10、According to the time of payment按照付按照付款時(shí)間的不同款時(shí)間的不同（1 1） Sight Draft Sight Draft即期匯票即期匯票（2 2） Usance Bill or Time Bill Usance Bill or Time Bill遠(yuǎn)期匯票遠(yuǎn)期匯票4. Procedures of Bill of Exchange usedrawpresentationacceptance payment 匯票的使用匯票的使用 即期匯票的使用即期匯票的使用出票出票（背書）（背書） 提示提示付款付款 拒付拒付 追索追索 To draw is to fill up

11、 by the drawer the particulars in a bill of exchange the date of drawing, the name of the drawee, the time and amount of the payment, etc. The draft is signed by the drawer and then sent to the payee.(1) To draw-issuanceThere are three kinds of ways to fill up the payee:* Restrictive payee, such as

12、payCo. only, pay Co. not transferable;限制性抬限制性抬頭頭* To order, such as pay Co. or Order or Pay to the Order of Co. This type requires endorsement when transferable.指示性抬頭指示性抬頭 * To bearer, such as pay bearer. This type requires no endorsement. The act of taking the bill to the drawee and demanding that

13、he make the payment or accept the bill is known as presentation. For a sight bill, payment should be made at the same time when the presentation is made, and for a time bill, the drawee is required to accept the bill when the bill is presented to him.(2) PresentationThe formal act whereby the drawee

14、 adopts the bill as his own obligation is known as acceptance. Acceptance is the written signification(含義含義) by the drawee of his assent to the order of the drawer. (3) Acceptance*This is accomplished in the regular manner by writing the word “Acceptance”, with the date and the signature of the draw

15、ee, across the face of the bill. When the bill is accepted by the drawee, he is then known as an acceptor. Under a sight bill, the drawee is required to make the payment when the bill is presented to him while for a time bill, the drawee is required to accept the bill when the bill is presented to h

16、im and make the payment at the maturity of the bill. When paid, the bill is retained by the payer while the receipt is made and signed by the holder of the bill.(4) Payment* EndorsementThe bill of exchange is negotiable and transferable as the payee on most bills is to “to the order of”. Negotiation

17、 and transfer is effected with endorsement. If the payee on the bill is to “to the bearer”, then negotiation and transfer is done with mere delivery of the bill. Endorsement is done when the payee has signed his name on the back of the bill with or without additional words conveying instructions or

18、qualifying liability.背書背書(Endorsement)(Endorsement)背書背書是轉(zhuǎn)讓匯票權(quán)利的一種法定手續(xù)，就是由匯票是轉(zhuǎn)讓匯票權(quán)利的一種法定手續(xù)，就是由匯票持有人在匯票背面簽上自己的名字，或再加上受讓持有人在匯票背面簽上自己的名字，或再加上受讓人即被背書人的名字，并把匯票交給受讓人的行為人即被背書人的名字，并把匯票交給受讓人的行為。票據(jù)可以經(jīng)過多次連續(xù)背書轉(zhuǎn)讓流通。票據(jù)可以經(jīng)過多次連續(xù)背書轉(zhuǎn)讓流通 A A 背書背書 B B 背書背書 C C 背書背書 D D 背書背書 E E C C的前手：的前手：A A、B CB C的后手：的后手：D D、E E前手對(duì)后手負(fù)

19、有擔(dān)保匯票必然會(huì)被承兌或付前手對(duì)后手負(fù)有擔(dān)保匯票必然會(huì)被承兌或付款的責(zé)任。款的責(zé)任。* EndorsementGenerally speaking, there are three main endorsements, namely special特別背書特別背書/記名背書記名背書, blank空白背書空白背書,restrictive限制性背書限制性背書.Restrictive EndorsementThe endorser may write clearly on the upper part of the signature on the back of the bill the endo

20、rsee with restrictive conditions. A restrictive endorsement is one which limits the bill for further negotiation, such as “Pay only” or “Pay non-transfer”. Once the bill is restrictively endorsed, it cannot be transferred any more.Demonstrative Endorsement A demonstrative endorsement is one which sp

21、ecifies the person to whom, or to whose order, the bill is to be payable, such as “Pay or to order of”. Blank EndorsementA blank endorsement, or endorsement in blank, is one which specifies no payee. The effect of a blank endorsement is to make the bill payable to bearer and to make delivery and wit

22、hout additional endorsement. The bearer or holder of a bill so endorsed may sometimes required, however, to place his endorsement upon it at the time of making a further negotiation. 票據(jù)票據(jù)匯票匯票在國(guó)際市場(chǎng)上，一張遠(yuǎn)期匯票的持有人如想在國(guó)際市場(chǎng)上，一張遠(yuǎn)期匯票的持有人如想在付款人付款前，取得票款，可以經(jīng)過背書在付款人付款前，取得票款，可以經(jīng)過背書轉(zhuǎn)讓匯票，即將匯票進(jìn)行貼現(xiàn)。轉(zhuǎn)讓匯票，即將匯票進(jìn)行貼現(xiàn)。貼現(xiàn)貼現(xiàn)(

23、Discount)(Discount)是指遠(yuǎn)期匯票承兌后，尚未是指遠(yuǎn)期匯票承兌后，尚未到期，由銀行或貼現(xiàn)公司從票面金額中扣減到期，由銀行或貼現(xiàn)公司從票面金額中扣減按一定貼現(xiàn)率計(jì)算的貼現(xiàn)息后，將余款付給按一定貼現(xiàn)率計(jì)算的貼現(xiàn)息后，將余款付給持票人的行為。持票人的行為。 （5）Dishonor拒付拒付* the refusal to make payment or accept a bill by the payer when it is presented for payment or acceptance. （6）recourse 追索追索* Upon dishonor, the holder

24、 of the bill should immediately make the protest (or certificate of dishonor) and exercise his right of recourse against his prior endorser. （6）recourse 追索追索* the holder must obtain a “certificate of protest” from a notary public (公證人公證人), a law court or other institutions that have been authorized

25、by law to issue such a certificate to certify the dishonor of the draft. The drawee refuses to pay or accept. This is a legal procedure to register officially that the draft presented for payment or acceptance has been dishonored by the drawee.Part II Promissory Note Part II Promissory Note 本本票票 A p

26、romissory note is an unconditional promise in writing made by one person to another signed by the maker, engaging to pay, on demand or at a fixed or determinable future time, a sum certain in money, or to the order, of a specified person or to bearer. The main difference between a promissory note an

27、d a draft lies in that there are three parties, namely drawer, drawee and payee involved in a draft but only two, drawer and payee in a promissory note. The party of promissory note is the drawer himself. 本票樣本本票樣本本票與匯票的區(qū)別本票與匯票的區(qū)別 本票是無條件支付承諾，本票是無條件支付承諾， 匯票是無條件支付命令匯票是無條件支付命令；本票兩個(gè)當(dāng)事人（出票人和收款本票兩個(gè)當(dāng)事人（出票人和

28、收款人人），匯票三個(gè)當(dāng)事人（出票人、匯票三個(gè)當(dāng)事人（出票人、受票受票人和人和收款人）收款人）；含義含義當(dāng)事人當(dāng)事人 本票出票人是主要債務(wù)人，本票出票人是主要債務(wù)人， 匯票承兌前，匯票承兌前，受受票人是主要票人是主要債務(wù)債務(wù)人，人， 承兌后，承兌人是主要債務(wù)人承兌后，承兌人是主要債務(wù)人; 本票只能開出一張，本票只能開出一張， 匯票可以開出一式兩份或一套幾張匯票可以開出一式兩份或一套幾張; 外國(guó)本票退票時(shí)，不需做成拒絕證書，外國(guó)本票退票時(shí)，不需做成拒絕證書， 外國(guó)匯票退票時(shí)，必須做成拒絕證書。外國(guó)匯票退票時(shí)，必須做成拒絕證書。責(zé)任責(zé)任份數(shù)份數(shù)退票退票Part III Cheque (Check)

29、A check is an unconditional order in writing drawn on a banker signed by the drawer, requiring the banker to pay on demand a sum certain in money to or to the order of a specified person or to bearer. The payer of a check is the drawer of the check A cheque drawn on a bank overseas cannot be readily

30、 negotiated by the exporter If the exporters bank were prepared to negotiate it for him then he would receive payment right away but at the cost of the discountFailing this the exporter would have to ask his bank to collect the cheque for him and this would be both timeconsuming and relatively expen

31、sive 中國(guó)建設(shè)銀行現(xiàn)金支票樣本中國(guó)建設(shè)銀行現(xiàn)金支票樣本Section B Terms of Payment 支付方式從資金的流向與支付工具的傳遞方向劃分，可分支付方式從資金的流向與支付工具的傳遞方向劃分，可分為順匯和逆匯。匯付采用順匯，托收和信用證采用逆匯。為順匯和逆匯。匯付采用順匯，托收和信用證采用逆匯。Part I Remittance匯付匯付(一）一） Definition & Involved Parties匯付的含義及當(dāng)事人匯付的含義及當(dāng)事人1、Definition匯付的含義匯付的含義2、Involved Parties匯付的當(dāng)事人匯付的當(dāng)事人Remitter匯款人匯款人

32、Payee收款人收款人Remitting Bank匯出行匯出行Paying Bank匯入行或解付行匯入行或解付行 Remittance匯付匯付M/T信匯信匯Mail transferT/T電匯電匯Telegraphic transfer票匯票匯D/DDemand Draft 匯入行匯入行 匯出行匯出行 匯款人匯款人 收款人收款人電電/信匯業(yè)務(wù)程序圖信匯業(yè)務(wù)程序圖/優(yōu)缺點(diǎn)及使用注意事項(xiàng)優(yōu)缺點(diǎn)及使用注意事項(xiàng)/MTCN/Swift Report 買賣合同規(guī)定以電買賣合同規(guī)定以電/信匯付款信匯付款(T(Telegraphic Transfer, T/T） （ 收款人收款人（賣方）（賣方） 匯入行匯入行

33、（付款人）（付款人）票匯業(yè)務(wù)程序圖票匯業(yè)務(wù)程序圖 買賣合同規(guī)定以票匯付款買賣合同規(guī)定以票匯付款 匯出行匯出行（出票人）（出票人） 付款人付款人（買方）（買方）Part II 托收（托收（Collection）（一）一）Definition & ClassificationDefinition：Classification：光票托收（光票托收（Clean Collection）跟單托收（跟單托收（Documentary Collection）（二）（二）Parties InvolvedCollectionDefinitionKindsClean collection Documentar

34、y collection D/P D/AD/P sight D/P atdays after sight 付款人付款人（進(jìn)口人）（進(jìn)口人） 委托人委托人（出口人）（出口人）代收行代收行 合同規(guī)定付款交單方式合同規(guī)定付款交單方式托收行托收行 付款人付款人（進(jìn)口人）（進(jìn)口人） 委托人委托人（出口人）（出口人）代收行代收行 合同規(guī)定承兌交單方式合同規(guī)定承兌交單方式托收行托收行Classification of CollectionClassification of Collection按交單條件的不同，可分為以下兩種：按交單條件的不同，可分為以下兩種：付款交單（付款交單（Documents agai

35、nst Payment,D/PDocuments against Payment,D/P）（1 1） D/P at sight D/P at sight即期付款交單即期付款交單 (2) D/P after sight (2) D/P after sight遠(yuǎn)期付款交單遠(yuǎn)期付款交單 JIf the date of payment is late than the date of receipt of cargo若付款期限晚于到貨期限，若付款期限晚于到貨期限，in order to grasp favorable time to resale the goods, the buyer can ad

36、opt the following way:Make the advanced payment against documents提前付提前付款贖單款贖單Borrow documents against Trust Receipt憑信托收據(jù)借憑信托收據(jù)借單單(e.g.:D/P.T/R)承兌交單（承兌交單（D/A）的支付程序）的支付程序（1）S/C（2）cargo（3）draft（4）Collection（5）Presentation（6）Accept（8）（9） Principal Payer Remitting bankCollecting bank（7）Document（8）payment

37、案例案例1:1:天津天津M M出口公司出售一批貨物給香港出口公司出售一批貨物給香港G G商，價(jià)商，價(jià)格條件為格條件為CIFCIF香港，付款條件為香港，付款條件為D/PD/P見票見票3030天付款，天付款，M M出口公司同意出口公司同意G G商指定香港匯豐銀行為代收行。商指定香港匯豐銀行為代收行。M M出口公司在合同規(guī)定的裝船期限內(nèi)將貨物裝船，取出口公司在合同規(guī)定的裝船期限內(nèi)將貨物裝船，取得清潔提單，隨即出具匯票，連同提單和商業(yè)發(fā)票得清潔提單，隨即出具匯票，連同提單和商業(yè)發(fā)票等委托中行通過香港匯豐銀行向等委托中行通過香港匯豐銀行向G G商收取貸款。商收取貸款。5 5天天后所裝貨物安全運(yùn)抵香港，因

38、當(dāng)時(shí)該商品的行市看后所裝貨物安全運(yùn)抵香港，因當(dāng)時(shí)該商品的行市看好，好，G G商信托收據(jù)向匯豐銀行借取提單，提取貨物商信托收據(jù)向匯豐銀行借取提單，提取貨物并將部分貨物出售。不料因到貨過于集中，貨物價(jià)并將部分貨物出售。不料因到貨過于集中，貨物價(jià)格迅速下跌，格迅速下跌，G G商以缺少保險(xiǎn)單為由在匯票到期時(shí)商以缺少保險(xiǎn)單為由在匯票到期時(shí)拒絕付款。你認(rèn)為拒絕付款。你認(rèn)為M M公司應(yīng)如何處理此事？說明理公司應(yīng)如何處理此事？說明理由。由。答案解析答案解析答：答：MM公司應(yīng)通過中行要求香港匯豐銀行付款。公司應(yīng)通過中行要求香港匯豐銀行付款。 理由是：香港匯豐銀行在未經(jīng)委托人受權(quán)的情理由是：香港匯豐銀行在未經(jīng)委托

39、人受權(quán)的情況下，自行允許況下，自行允許G G商憑信托收據(jù)借單先行提貨，商憑信托收據(jù)借單先行提貨，因此而不能收回貸款的責(zé)任應(yīng)由代收行（匯豐銀因此而不能收回貸款的責(zé)任應(yīng)由代收行（匯豐銀行）負(fù)責(zé)。行）負(fù)責(zé)。案例案例2: 2: 我國(guó)我國(guó)A A公司向泰國(guó)公司向泰國(guó)B B公司出口一批貨物，付公司出口一批貨物，付款方式為款方式為D/P 90D/P 90天。貨物出運(yùn)后，匯票及貨運(yùn)單天。貨物出運(yùn)后，匯票及貨運(yùn)單據(jù)通過出口地的托收銀行寄抵國(guó)外代收行，據(jù)通過出口地的托收銀行寄抵國(guó)外代收行，B B公司公司進(jìn)行了匯票承兌。貨抵目的港后，由于用貨心切進(jìn)行了匯票承兌。貨抵目的港后，由于用貨心切，B B商于是出具了信托收據(jù)向

40、本地代收行借得貨運(yùn)商于是出具了信托收據(jù)向本地代收行借得貨運(yùn)單據(jù)，先行提貨轉(zhuǎn)售。當(dāng)匯票到期時(shí)，單據(jù)，先行提貨轉(zhuǎn)售。當(dāng)匯票到期時(shí)，B B商因經(jīng)營(yíng)商因經(jīng)營(yíng)不善，失去償付能力。代收行以匯票付款人拒付不善，失去償付能力。代收行以匯票付款人拒付為由通知托收行，并建議由為由通知托收行，并建議由A A公司直接向公司直接向B B商索取商索取貨款。此時(shí)距離匯票到期日還有貨款。此時(shí)距離匯票到期日還有3030天。試分析天。試分析A A公公司于匯票到期時(shí)收回貨款的可能性，并提出處理司于匯票到期時(shí)收回貨款的可能性，并提出處理該案的建議。該案的建議。 答案解析答案解析在遠(yuǎn)期付款交單的條件下，如果付款日期晚于到貨在遠(yuǎn)期付款交

41、單的條件下，如果付款日期晚于到貨日期，進(jìn)口商為了抓住有利時(shí)機(jī)轉(zhuǎn)售貨物，可以采日期，進(jìn)口商為了抓住有利時(shí)機(jī)轉(zhuǎn)售貨物，可以采取兩種做法：一是在付款到期日之前付款贖單，扣取兩種做法：一是在付款到期日之前付款贖單，扣除提前付款日至原付款到期日之間的利息，作為進(jìn)除提前付款日至原付款到期日之間的利息，作為進(jìn)口商享受的一種提前付款的現(xiàn)金折扣。另一種做法口商享受的一種提前付款的現(xiàn)金折扣。另一種做法是代收行對(duì)于資信較好的進(jìn)口商，允許其憑信托收是代收行對(duì)于資信較好的進(jìn)口商，允許其憑信托收據(jù)借取貨運(yùn)單據(jù)，先行提貨，于匯票到期時(shí)再付清據(jù)借取貨運(yùn)單據(jù)，先行提貨，于匯票到期時(shí)再付清貨款，這是代收行自己向進(jìn)口商提供的信用便

42、利，貨款，這是代收行自己向進(jìn)口商提供的信用便利，而與出口商無關(guān)。因此，如代收行借出單據(jù)后，到而與出口商無關(guān)。因此，如代收行借出單據(jù)后，到期不能收回貨款，則應(yīng)由代收行負(fù)責(zé)。期不能收回貨款，則應(yīng)由代收行負(fù)責(zé)。但如系出口商指示代收行借單，就是由出口商主動(dòng)但如系出口商指示代收行借單，就是由出口商主動(dòng)授權(quán)銀行憑信托收據(jù)借單給進(jìn)口商，即所謂遠(yuǎn)期付授權(quán)銀行憑信托收據(jù)借單給進(jìn)口商，即所謂遠(yuǎn)期付款交單憑信托收據(jù)借單方式，也就是進(jìn)口商承兌匯款交單憑信托收據(jù)借單方式，也就是進(jìn)口商承兌匯票后憑信托收據(jù)先行借單提貨，日后如進(jìn)口商到期票后憑信托收據(jù)先行借單提貨，日后如進(jìn)口商到期拒付的風(fēng)險(xiǎn)，應(yīng)由出口商自己承擔(dān)。因此，使用遠(yuǎn)

43、拒付的風(fēng)險(xiǎn)，應(yīng)由出口商自己承擔(dān)。因此，使用遠(yuǎn)期付款交單憑信托收據(jù)借單方式時(shí)出口商必須特別期付款交單憑信托收據(jù)借單方式時(shí)出口商必須特別慎重。慎重。本案中，代收行憑信托收據(jù)將單據(jù)借給進(jìn)口人，未本案中，代收行憑信托收據(jù)將單據(jù)借給進(jìn)口人，未經(jīng)委托人授權(quán)，到期進(jìn)口人失去償付能力應(yīng)由代收經(jīng)委托人授權(quán)，到期進(jìn)口人失去償付能力應(yīng)由代收行負(fù)責(zé)。因此，我出口企業(yè)不能接受代收行要我向行負(fù)責(zé)。因此，我出口企業(yè)不能接受代收行要我向A A商索取貸款的建議，而應(yīng)通過托收行責(zé)成代收行商索取貸款的建議，而應(yīng)通過托收行責(zé)成代收行付款。付款。案例案例3: 3: 某外貿(mào)公司受國(guó)內(nèi)用戶委托，以本公司名某外貿(mào)公司受國(guó)內(nèi)用戶委托，以本公司

44、名義與國(guó)外一公司簽定一項(xiàng)進(jìn)口某種商品的合同，義與國(guó)外一公司簽定一項(xiàng)進(jìn)口某種商品的合同，支付條件為支付條件為“即期付款交單即期付款交單”。在履行合同中，。在履行合同中，賣方未經(jīng)該公司同意，就直接將貨物連同單據(jù)都賣方未經(jīng)該公司同意，就直接將貨物連同單據(jù)都交給了國(guó)內(nèi)用戶，但該國(guó)內(nèi)用戶在收到貨物后由交給了國(guó)內(nèi)用戶，但該國(guó)內(nèi)用戶在收到貨物后由于財(cái)務(wù)困難，無力支付貸款。在這種情況下，國(guó)于財(cái)務(wù)困難，無力支付貸款。在這種情況下，國(guó)外賣方認(rèn)為，我外貿(mào)公司作為合同的買方，根據(jù)外賣方認(rèn)為，我外貿(mào)公司作為合同的買方，根據(jù)買賣合同的支付條款，要求我外貿(mào)公司支付貨款買賣合同的支付條款，要求我外貿(mào)公司支付貨款。問：外貿(mào)公司

45、是否有義務(wù)支付貸款？。問：外貿(mào)公司是否有義務(wù)支付貸款？答案解析答案解析 答：我外貿(mào)公司無付款義務(wù)。這是因?yàn)楹贤械拇穑何彝赓Q(mào)公司無付款義務(wù)。這是因?yàn)楹贤械闹Ц斗绞綖榧雌诟犊罱粏?，這種方式要求賣方應(yīng)支付方式為即期付款交單，這種方式要求賣方應(yīng)按合同規(guī)定向買方交單，買方才有義務(wù)付款。本按合同規(guī)定向買方交單，買方才有義務(wù)付款。本案中，由于賣方?jīng)]有按合同規(guī)定向買方交單。而案中，由于賣方?jīng)]有按合同規(guī)定向買方交單。而是向國(guó)外用戶交單，因此，外貿(mào)公司作為買方就是向國(guó)外用戶交單，因此，外貿(mào)公司作為買方就沒有義務(wù)付款。沒有義務(wù)付款。案例案例4:4: 我某公司向日商以我某公司向日商以D/P即期方式即期方式推銷某商

46、品，對(duì)方答復(fù)若我方接受推銷某商品，對(duì)方答復(fù)若我方接受D/P 90天付款，并通過他指定的天付款，并通過他指定的A銀行代收銀行代收可接受。問：日商為何提出此要求？可接受。問：日商為何提出此要求？答案解析答案解析（1 1）提出將）提出將D/P90D/P90天遠(yuǎn)期，很顯然旨在推遲付款，天遠(yuǎn)期，很顯然旨在推遲付款，以利其資金周轉(zhuǎn)。以利其資金周轉(zhuǎn)。（2 2）而日商指定）而日商指定A A銀行作為該批托收業(yè)務(wù)的代收行銀行作為該批托收業(yè)務(wù)的代收行，則是為了便于向該行借單，以便早日獲取經(jīng)濟(jì)收，則是為了便于向該行借單，以便早日獲取經(jīng)濟(jì)收益。益。在一般的在一般的D/PD/P遠(yuǎn)期業(yè)務(wù)中，代收行在未經(jīng)授權(quán)的情遠(yuǎn)期業(yè)務(wù)中，

47、代收行在未經(jīng)授權(quán)的情況下通常是不會(huì)輕易同意付款人借單的。該日商所況下通常是不會(huì)輕易同意付款人借單的。該日商所以提出通過以提出通過A A銀行代收貨款的原因，當(dāng)然是該商與銀行代收貨款的原因，當(dāng)然是該商與A A銀行有既定的融資關(guān)系，從而可取得提前借單的銀行有既定的融資關(guān)系，從而可取得提前借單的便利，以達(dá)到進(jìn)一步利用我方資金的目的。便利，以達(dá)到進(jìn)一步利用我方資金的目的。Part III L/CGuaranty of payment保證書。保證書。付款付款I(lǐng)ssued by Bank ConditionedAt the request of the Buyer，the doctrine of stric

48、t compliance單證相符，單單一致單證相符，單單一致Beneficiary（Exporter) Applicant（Importer） Opening Bank Paying BankAdvising BankNegotiating Bank981234567Parties involved in L/C1 1、 Applicant Applicant開證申請(qǐng)人開證申請(qǐng)人, ,或開證人（或開證人（Opener)Opener)2 2、 Opening Bank,Issuing Bank Opening Bank,Issuing Bank開證銀行開證銀行3 3、 Advising Bank

49、,Notifying Bank Advising Bank,Notifying Bank通知銀行通知銀行通知行只負(fù)責(zé)鑒別通知行只負(fù)責(zé)鑒別L/CL/C的真實(shí)性，不承擔(dān)其他義務(wù)。的真實(shí)性，不承擔(dān)其他義務(wù)。4 4、 Beneficiary Beneficiary受益人受益人5 5、 Negotiating Bank Negotiating Bank議付銀行、押匯銀行或貼現(xiàn)銀行議付銀行、押匯銀行或貼現(xiàn)銀行6 6、 Paying Bank Paying Bank付款銀行付款銀行7 7、 Confirming Bank Confirming Bank保兌銀行保兌銀行保兌銀行具有與開證銀行相同的責(zé)任和地位。

50、保兌銀行具有與開證銀行相同的責(zé)任和地位。L/CL/C的開立形式的開立形式1、 To open by Airmail信開本2、 To open by Cable電開本（1） Brief Cable簡(jiǎn)電本 （UCP500 Article 11 a(ii).簡(jiǎn)電本不是有效的簡(jiǎn)電本不是有效的L/C文文件，不能作為交單議付的依件，不能作為交單議付的依據(jù)。據(jù)。（2） Full Cable全電本（3）SWIFT L/C（全球銀行金融電訊協(xié)會(huì)）L/CL/C的種類的種類（一）按（一）按L/CL/C下的匯票是否隨付貨運(yùn)單據(jù)下的匯票是否隨付貨運(yùn)單據(jù)Documentary L/CDocumentary L/C跟單跟單

51、L/CL/CClean L/CClean L/C光票光票L/CL/CRevolving CreditRevolving Credit循環(huán)循環(huán)L/CL/C1、The classification（1）revolving with time按時(shí)間循環(huán)按時(shí)間循環(huán)L/C（2）revolving with amount按金額循環(huán)按金額循環(huán)L/C2、Advantages循環(huán)循環(huán)L/C的優(yōu)點(diǎn)的優(yōu)點(diǎn)3、The applicable scope循環(huán)循環(huán)L/C的適用范圍：的適用范圍：be applicable for partial shipment equally適用于分批均勻適用于分批均勻交貨交貨4、Spec

52、imen of Revolving CreditReciprocal Credit對(duì)開對(duì)開L/C1、The characteristics對(duì)開L/C的特點(diǎn) 2、 The applicable scope對(duì)開L/C的適用范圍Frequently used in barter, compensation trade and ect.多用于易貨貿(mào)易、來料加工或補(bǔ)償貿(mào)易業(yè)務(wù)。 Back to Back Credit對(duì)背對(duì)背L/C或轉(zhuǎn)開或轉(zhuǎn)開L/C1、對(duì)背L/C的適用范圍2、開立對(duì)背L/C后，有關(guān)條款的變更Anticipatory L/C預(yù)支預(yù)支L/C1、預(yù)支方式、預(yù)支方式(包括向開證行預(yù)支包括向開證行

53、預(yù)支和向議付行預(yù)支）2、 Red Clause L/C紅條款L/C3、 Green Clause L/C綠條款L/C開證行要求受益人必須將預(yù)支貨款下的貨物，以開證行的名義存放在出口國(guó)海關(guān)倉(cāng)庫(kù)，受益人憑“棧單”和以后補(bǔ)交單據(jù)的聲明書，預(yù)支部分貨款。Part IV Utilization of Various methods of Payment各種支付方式的運(yùn)用各種支付方式的運(yùn)用 L/CRemittanceCollectionA set of original documentsCombination of Collection & Stand-by L/C or L/G托收與備用托收與

54、備用信用證或銀行保函相結(jié)合信用證或銀行保函相結(jié)合Combination of Remittance, Collection and L/C匯付、托收和匯付、托收和信用證相結(jié)合信用證相結(jié)合1、 Payment by Installments分期付款分期付款2、 Deferred Payment延期付款延期付款3、Difference between payment by installments and deferred paymentThe degree of settlement of payment貨款清償程度不同貨款清償程度不同The time of transformation of

55、title所有權(quán)轉(zhuǎn)移時(shí)間不所有權(quán)轉(zhuǎn)移時(shí)間不同同The interest paid支付利息費(fèi)用不同支付利息費(fèi)用不同Attention should be paid to the following when using letter of credit Checks and Amendment of the Letter of CreditOnce the letter of credit is opened, the opening bank will send the credit either directly to the seller or to the notifying bank.

56、 Upon arrival of the credit, the seller should check the credit immediately. If the credit contains unacceptance requirements, they should be rejected at once, preferably fax, asking for amendments. Please try to finish the exercise of L/C amendmentPayment in Installments & Deferred Payment分期付款與

57、延期付款分期付款與延期付款Put into Production投產(chǎn)投產(chǎn)Commodity Inspection商檢商檢Shipment裝船裝船Cargo Arrival到貨到貨Re-inspection驗(yàn)收驗(yàn)收10%10%60%10%10%10%Take delivery of goods交貨交貨10%Check & Accept驗(yàn)驗(yàn)收收10%03.8.10%04.8.10%Payment in Installments分期付款：分期付款：Deferred Payment延期付款：延期付款：Put into Production投產(chǎn)投產(chǎn)案例分析案例分析我向美出口一批貨物，合同規(guī)定我向

58、美出口一批貨物，合同規(guī)定8 8月份裝船，后國(guó)月份裝船，后國(guó)外來證將裝船期改為不得晚于外來證將裝船期改為不得晚于8 8月月1515日。但日。但8 8月月1515前前無船去美，我立即要求外商將裝船期延至無船去美，我立即要求外商將裝船期延至9 9月月1515日日前裝運(yùn)。隨后美商來電稱：同意船期展延，有效期前裝運(yùn)。隨后美商來電稱：同意船期展延，有效期也順延一個(gè)月。我于也順延一個(gè)月。我于9 9月月1010日裝船完畢，日裝船完畢，1515日持全日持全套單據(jù)向銀行辦理議付，但銀行拒絕收單。問銀行套單據(jù)向銀行辦理議付，但銀行拒絕收單。問銀行能否拒收單據(jù)、拒付貨款？為什么？能否拒收單據(jù)、拒付貨款？為什么？答案解析答案解析根據(jù)信用證國(guó)際慣例，根據(jù)信用證國(guó)際慣例，L/CL/C非經(jīng)所有當(dāng)事人同意，非經(jīng)所有當(dāng)事人同意，不得任意修改或撤消。由此可見，如開證人和受益不得任意修改或撤消。由此可見，如開證人和受益人雙方撇開開證行而對(duì)人雙方撇開開證行而對(duì)L/CL/C之內(nèi)容進(jìn)行修改顯屬無之內(nèi)容進(jìn)行修改顯屬無效，當(dāng)然議付行拒絕議付。因此，如受