外貿(mào)函電 第六章(支付2014)

1、第六章第六章 支付支付 Terms of Payment學(xué)習(xí)目標(biāo)學(xué)習(xí)目標(biāo)l了解國(guó)際貿(mào)易實(shí)務(wù)中付款環(huán)節(jié)的基本知識(shí)l熟悉掌握涉及支付環(huán)節(jié)的各類信函l熟悉信用證支付方式以及常用詞句l練習(xí)關(guān)鍵詞關(guān)鍵詞 支付方式（Terms of payment）；信用證（Letter of Credit）；付款交單（Documents against Payment）(D/P)；承兌交單（Documents against Acceptance） (D/A)；匯付（Remittance） 一、結(jié)算方式一、結(jié)算方式 在國(guó)際貿(mào)易中，不同的支付方式對(duì)于貿(mào)易雙方而言，在貿(mào)易結(jié)算中的風(fēng)險(xiǎn)以及經(jīng)營(yíng)中的資金負(fù)擔(dān)都是不相同的。 主要

2、的結(jié)算方式有： l匯款（remittance） T/T M/T D/Dl托收（collection）D/P at sight D/P after sight D/Al信用證（Letter of Credit） 匯款（匯款（remittance） 匯款匯款是指匯款人（債務(wù)人）主動(dòng)將款項(xiàng)交給銀行，委托其使用某種結(jié)算工具，通過(guò)其在國(guó)外的分支行或代理行，將款項(xiàng)付給國(guó)外收款人的一種結(jié)算方式。它是最簡(jiǎn)單的結(jié)算方式，也是其他各種結(jié)算方式的基礎(chǔ)。匯款按照使用的結(jié)算工具不同，可分為：l電匯l信匯l票匯匯款方式在國(guó)際貿(mào)易實(shí)務(wù)中有兩種運(yùn)用方式：l預(yù)付貨款。預(yù)付貨款對(duì)于出口商而言較為有利。l貨到付款。貨到付款則對(duì)于進(jìn)

3、口商較為有利。 買(mǎi)方要求用較簡(jiǎn)單的付款方式付款買(mǎi)方要求用較簡(jiǎn)單的付款方式付款 Dear Mr. Zhang, Weve studied the specifications and price-list of your new paints and now wish to place an order with you. Enclosed is our Order No. 267. As we are in urgent need of several of the items, we shall be glad if you will ship the order as soon as yo

4、u possibly can. In the past, we have dealt with you on sight L/C basis. Now, we would like to propose a different way of payment, i.e., when the goods purchased by us are ready for shipment and the freight space booked, you let us know and we will remit you the full amount by T/T. The reasons are we

5、 can thus more confidently assure our buyers of the time of delivery and save a lot of expenses in opening a letter of credit. As we feel this would not make much difference to you but would facilitate our sales, we hope you will grant our request. We look forward to your confirmation of our order a

6、nd your affirmative reply to our new arrangements of payment. Yours faithfully,電匯付款信函電匯付款信函 Dear Mr. Smith, We are pleased to acknowledge your order for our new paints. The payment arrangements you proposed to meet outstanding accounts are quite acceptable. All the items included in your order can b

7、e supplied from stock and will be packed and shipped immediately after your remittance by T/T is received. Yours sincerely,尊敬的史密斯先生： 很高興收到您對(duì)我們新油漆的定單。 您提議的結(jié)清賬目的付款方式是可接受的。您定單中所列所有貨品均有現(xiàn)貨可供。一俟收到您的電匯一俟收到您的電匯將立即將貨物打包運(yùn)輸。 謹(jǐn)上托收（托收（collection） 托收是指由債權(quán)人開(kāi)立匯票，委托銀行通過(guò)其海外分支行或代理行，向國(guó)外債務(wù)人收取貨款或勞務(wù)價(jià)值的一種結(jié)算方式。跟單托收通過(guò)用單據(jù)代表貨物

8、控制貨物所有權(quán)，將結(jié)算風(fēng)險(xiǎn)及資金負(fù)擔(dān)在進(jìn)出口雙方之間進(jìn)行了平衡。l 對(duì)于出口商來(lái)說(shuō)，出口商通過(guò)控制貨權(quán)單據(jù)來(lái)控制貨物，不付款或承兌就不會(huì)交單。一般不會(huì)受到“銀貨兩空”的損失，比賒銷(xiāo)安全。l 對(duì)于進(jìn)口商來(lái)說(shuō)，只要付款或承兌，馬上就能取得單據(jù)，從而得到貨物的所有權(quán)，比預(yù)付貨款方式安全。 在貿(mào)易實(shí)務(wù)中，托收按照是否附有貨運(yùn)單據(jù)可以分為：光票托收 跟單托收。跟單托收相對(duì)被普遍使用。跟單托收跟單托收跟單托收可分為：l付款交單D/P（Documents against Payment）在D/P條件下，代收行在買(mǎi)方支付了全部票據(jù)金額以后才能將有關(guān)票據(jù)交給買(mǎi)方，這樣賣(mài)方的貨款得到了有效的保障。l承兌交單D/A

9、（Documents against Acceptance）。在D/A下，代收行在買(mǎi)方承兌有關(guān)匯票后就可以將有關(guān)單據(jù)交付買(mǎi)方，這時(shí)賣(mài)方已經(jīng)交出了貨物的物權(quán)憑證，一旦買(mǎi)方的信用出現(xiàn)危機(jī)，到期不付款，賣(mài)方手中僅有一張已承兌匯票能約束買(mǎi)方的義務(wù)，仍可能遭受錢(qián)、貨兩空的損失，對(duì)于出口商來(lái)說(shuō)選用D/A一定要慎重。 即期付款交單方式付款信函即期付款交單方式付款信函 Dear Sirs, We wish to place with you an order for 100 leather handbags. For this particular order we would like to pay by

10、D/P at sight. Involved about USD2 000, this order is comparatively a little one. It goes without saying that we very much appreciate the support you have extended us in the past. It will be highly appreciated if you can do us a special favor this time. We look forward to your favourable reply. Yours

11、 faithfully,信用證（信用證（Letter of Credit） 信用證信用證(L/C)(L/C)是開(kāi)證行根據(jù)買(mǎi)方（開(kāi)證申請(qǐng)人）的請(qǐng)求，開(kāi)給賣(mài)方的一種保證承擔(dān)支付貨款的書(shū)面憑證。這種方式把應(yīng)由買(mǎi)方承擔(dān)的付款義務(wù)轉(zhuǎn)化為銀行的付款義務(wù)，從而加入了銀行信用，由于銀行承擔(dān)了第一性的付款責(zé)任，有審單的義務(wù)，使得結(jié)算的程序更為嚴(yán)格、規(guī)范，對(duì)于買(mǎi)賣(mài)雙方而言，結(jié)算的風(fēng)險(xiǎn)進(jìn)一步得到控制；資金融通也更為便利。因此，該種方式被貿(mào)易各方廣泛接受。例句：例句： We have made arrangement with Bank of Japan, Tokyo, to open a credit in you

12、r favor. The credit is valid until May 31, and will be confirmed by the Banks London Office. 我們已與日本銀行東京分行安排開(kāi)立了以你方為受益人的信用證。該證有效期截止至5月31日，并將由該行的倫敦辦事處保兌。 申請(qǐng)開(kāi)立信用證申請(qǐng)開(kāi)立信用證 Dear Sirs Please open a credit of GBP300,000 with your correspondents in London in favor of the Universal Clothing Co, London, to be a

13、vailable to the Company until July 31 against a shipment of waterproof clothing by S.S. Cathay leaving London for Tokyo on July 24. When the consignment is shipped the Company is to draw on your correspondents at 60 d/s. The documents to accompany the draft are the bill of lading, commercial and con

14、sular invoices and insurance policy. Kindly ask your correspondents to see that the insurance policy gives full cover before they accept the draft. Yours faithfully通知賣(mài)方信用證已開(kāi)出通知賣(mài)方信用證已開(kāi)出Dear Sirs,Re: Order No.7766 We write to inform you that we have now opened an irrevocable letter of credit in your f

15、avor for 300,000 covering 10000 (ten thousand) waterproof raincoats under our Order No. 7766 with the Bank of Japan, Tokyo. The credit is valid until August 9 and will be confirmed to you by the Banks London office, Gresham Street, EC2P 2EB. It is understood that the goods will be shipped by S.S. “C

16、athay”, sailing from London on July 24. The Letter of credit authorizes you to draw at 60 days on the bank in London for the amount of your invoice after shipment is made. Before accepting the draft, the bank will require you to produce the following documents: Bills of Lading in triplicate, Commerc

17、ial and Consular Invoices, Packing List, and Insurance policy. We will expect your consignment about the end of August. Please notify us when the goods are shipped. Yours faithfully,催開(kāi)信用證催開(kāi)信用證 Dear Sirs, We wish to refer to your Order No. 7766 for 10000 waterproof raincoats. As the goods were contra

18、cted for shipment in July 24, the relative letter of credit should reach us not later than June 25. The date of delivery is approaching; however, we have not yet received the required L/C up to now. Please look into the matter and do your utmost to expedite the L/C or the shipment will be affected a

19、nd the manufacturers will complain of the holding up of their products. In order to avoid subsequent amendment, please see to it that the L/C stipulations are in exact accordance with the contract terms. As the matter is urgent, we would be most grateful for an early reply. Yours faithfully，要求修改及延展信

20、用證要求修改及延展信用證 Dear Sirs, Re: L/C No.12345 Issued by Barclays Bank We hereby acknowledge with thanks receipt of the captioned L/C for the amount of USD2 500 covering your Order No.215 for rapeseeds. It appears that the amount of your L/C is insufficient, as the correct total CIF value of your order co

21、mes to USD2 650 instead of USD2 500 with a difference of USD150. Furthermore, when we booked your order, we made it clear that delivery should be made within one month after receipt of your L/C. Now you are allowing us only half a month. As you may be well aware, it is impossible for us to get the s

22、hipment ready in such a short period of time. In view of the above, you are requested to increase the amount of your L/C by USD150, making a total of USD2 650, and also to extend the time of shipment to 31st October and validity of L/C to November 15. Your prompt attention to this matter will be app

23、reciated. Yours faithfully,二、常用詞句二、常用詞句1. pay v. 付（款，費(fèi)用）；（對(duì)付（款，費(fèi)用）；（對(duì)）注意）注意to pay in advance / cash / full to pay by installments / credit card / checkto pay on delivery / demandto pay by 30 days L/C /by checkto pay by time L/C at 30 days We trust you will pay our draft on presentation.payable adj.

24、應(yīng)付的（款項(xiàng)）；可付的應(yīng)付的（款項(xiàng)）；可付的 bills payable amount payable account payable a check payable at sight (on demand)payment n. （不可數(shù)）支付；（可數(shù)）支付的款（不可數(shù)）支付；（可數(shù)）支付的款payment terms = terms of paymentpayment on deferred terms monthly payments of US$3000in payment of in payment for We enclose a check for US$3000 in payme

25、nt of all commissions due to you up to date.We have received your check for US$300 in payment for the samples we sent you last month.2. a 30-day letter of creditan L/C Ls/C即期信用證即期信用證L/C available by draft at sight (sight draft)L/C payable against draft at sight (sight draft)sight L/C遠(yuǎn)期信用證遠(yuǎn)期信用證usance

26、 / time / term L/C見(jiàn)票后見(jiàn)票后30天議付的信用證天議付的信用證L/C available by draft at 30 days after sight(usance/time/term) L/C at 30 days (after sight)30 days (usance/time/term) L/C3. usual practice 通常慣例；習(xí)慣通常慣例；習(xí)慣customary practice international business practice It is our usual practice to ask for sight L/C, no matte

27、r whether the order is large-sized or small-sized.4. precedent n. 先例先例create / establish / set a precedent It must be clearly understood that, in so doing, we are not establishing a precedent.5. draw v. 開(kāi)出匯票開(kāi)出匯票draw a draft on sb. for We have drawn a clean draft on you for the balance of $90.draw at

28、 30 days D/Adraw at 60 days D/P6.amount n. v. 數(shù)額；金額；總額；（金額）合計(jì)；數(shù)額；金額；總額；（金額）合計(jì)；達(dá)到達(dá)到for the amount of / in the amount of / to the amount of to amount to / to come to an amount of We can assure you that these increases in price will not amount to an average of more than 5%.We have opened an L/C in your

29、 favor for (in) the amount of RMB￥25000.7. involve v. 涉及；包括；牽涉涉及；包括；牽涉The extra premium involved will be for buyers account. The matter involves a series of problems, such as patent, pricing of equipment and sales volume of the product. 8. equivalent n. 等值，等價(jià)；等價(jià)物等值，等價(jià)；等價(jià)物“Metric ton” is the equivale

30、nt of the French word “tonne”.The total invoice value must be paid in RMB or its equivalent in Swiss Francs. a. 相等的，相當(dāng)?shù)?，等值（量、價(jià)）的相等的，相當(dāng)?shù)?，等值（量、價(jià)）的One US dollar is equivalent to RMB 7 at the current exchange rate. 9. draft n. 匯票匯票draft at sight / sight draft / demand draftbank (bankers) draft / clean d

31、raftYour draft of October 18 has been accepted and will be given our protection. We will draw (make) a draft on you for the amount of US$13000 at 30 d/s.Our terms of payment are by irrevocable L/C, payable by draft at 30 days sight accompanied by shipping documents at Bank of China at the port of sh

32、ipment.10. remit v. 匯款匯款Please remit by T/T.We hope that you will remit us the money by the end of the month.remittance n. 匯款；匯款額匯款；匯款額a remittance advice remittance chargesWe have received your remittance for RMB5000.11. expire v. 期滿期滿 expiration n. 期滿；終止期滿；終止 expiry n. 期滿；截至日期期滿；截至日期 The L/C expir

33、es on May 15.The shipment must arrive here before the expiration of the license. The date of expiry of the L/C is May 15. expiration / expiry of an insurance policy12. amend v. 修改修改 amendment n. 修改；修改書(shū)修改；修改書(shū) amendment advice = advice of amendment The wording of the agreement calls for amendment. Ple

34、ase amend the amount of the L/C to read “5% more or less allowed”.Please amend the credit as allowing partial shipments. 13. on the part of sb / on ones part 就就而言；在而言；在方面方面The fault is on the part of the shipping company. We should be pleased to send you any of our computers on approval at our own e

35、xpense, and without any obligation on your part. 14. extend v. 展期；擴(kuò)展；給予展期；擴(kuò)展；給予extension n. 展期展期Please extend by cable the shipment date of your L/C No. 1212 to October 30 and validity to November 15, thus enabling us to effect shipment of the goods in question. We extend our thanks to you for your

36、cooperation. 15. stipulate v. 規(guī)定規(guī)定The contract stipulates for the use of the best materials.The contract stipulates that the goods (should) be shipped entire.stipulation n. 規(guī)定，條款（適合于合同、信用規(guī)定，條款（適合于合同、信用證等）證等）The transaction is concluded on the stipulation that L/C (should) be opened 30 days before th

37、e commencement of shipment. 16. in question 所涉及的；該所涉及的；該The goods in question have not turned out to our satisfaction, the quality being so poor as to render them unsuitable for the requirements of this market. We will discuss this contract in question with your representative at the Fair. 三、練習(xí)三、練習(xí)1

38、. 請(qǐng)注意，付款是以保兌的、不可撤銷(xiāo)的、允許分裝和轉(zhuǎn)船、請(qǐng)注意，付款是以保兌的、不可撤銷(xiāo)的、允許分裝和轉(zhuǎn)船、見(jiàn)票即付的信用證支付。見(jiàn)票即付的信用證支付。2. 我們的付款方式，一般是以不可撤銷(xiāo)的、以我公司為受益人我們的付款方式，一般是以不可撤銷(xiāo)的、以我公司為受益人的、按發(fā)票金額見(jiàn)票即付的信用證支付。該信用證應(yīng)通過(guò)我的、按發(fā)票金額見(jiàn)票即付的信用證支付。該信用證應(yīng)通過(guò)我們認(rèn)可的銀行開(kāi)出。們認(rèn)可的銀行開(kāi)出。3. 我們通常的做法是憑即期付款交單而不用信用證。因此，我我們通常的做法是憑即期付款交單而不用信用證。因此，我們希望你們對(duì)這筆交易和今后交易也接受付款交單方式。們希望你們對(duì)這筆交易和今后交易也接受付

39、款交單方式。4. 對(duì)你方對(duì)你方1156號(hào)訂單，我們可以接受你們所提的用遠(yuǎn)期匯票支號(hào)訂單，我們可以接受你們所提的用遠(yuǎn)期匯票支付的建議。貨物裝出后，我們將向你方開(kāi)出付的建議。貨物裝出后，我們將向你方開(kāi)出60天期的匯票，天期的匯票，請(qǐng)到期即付。請(qǐng)到期即付。5.遠(yuǎn)期匯票要由香港銀行會(huì)簽，以證明你方簽字是真實(shí)的、有遠(yuǎn)期匯票要由香港銀行會(huì)簽，以證明你方簽字是真實(shí)的、有效的。效的。6. 我們的我們的36號(hào)匯票被拒付了。號(hào)匯票被拒付了。7. 信用證的受益人為中國(guó)工藝品進(jìn)出口公司北京分公司。信用證的受益人為中國(guó)工藝品進(jìn)出口公司北京分公司。8. 我們附上人民幣我們附上人民幣2000元的支票一張。元的支票一張。9.

40、 你方你方4567號(hào)信用證條款中，我們發(fā)現(xiàn)有下列兩點(diǎn)與合同條款不符：號(hào)信用證條款中，我們發(fā)現(xiàn)有下列兩點(diǎn)與合同條款不符：貨已備妥待運(yùn)，請(qǐng)即傳真修改你方信用證。貨已備妥待運(yùn)，請(qǐng)即傳真修改你方信用證。10. 現(xiàn)通知，你方通過(guò)利物浦渣打銀行開(kāi)出的有關(guān)我方第現(xiàn)通知，你方通過(guò)利物浦渣打銀行開(kāi)出的有關(guān)我方第187號(hào)銷(xiāo)售確號(hào)銷(xiāo)售確認(rèn)書(shū)的信用證第認(rèn)書(shū)的信用證第H-15號(hào)剛剛收到。經(jīng)審閱其中條款，我們遺憾地發(fā)號(hào)剛剛收到。經(jīng)審閱其中條款，我們遺憾地發(fā)現(xiàn)某些地方與合同規(guī)定的條款不符，其不符之處如下：現(xiàn)某些地方與合同規(guī)定的條款不符，其不符之處如下：（1)傭金應(yīng)是傭金應(yīng)是3%，不是，不是6%。（2)貨物應(yīng)于貨物應(yīng)于10月

41、月11月裝運(yùn)，不是月裝運(yùn)，不是10月月30日或日或30日之前裝運(yùn)。日之前裝運(yùn)。（3)貨物按發(fā)票價(jià)值的貨物按發(fā)票價(jià)值的110%投保，不是投保，不是150%11. 第第268號(hào)合約項(xiàng)下的號(hào)合約項(xiàng)下的800輛自行車(chē)備妥待運(yùn)已久，但至今我們尚未輛自行車(chē)備妥待運(yùn)已久，但至今我們尚未收到你們的有關(guān)信用證。請(qǐng)速開(kāi)來(lái)，以便裝運(yùn)。收到你們的有關(guān)信用證。請(qǐng)速開(kāi)來(lái)，以便裝運(yùn)。12. 由于你方?jīng)]有及時(shí)開(kāi)立有關(guān)第由于你方?jīng)]有及時(shí)開(kāi)立有關(guān)第1033號(hào)售貨確認(rèn)書(shū)的信用證，我們號(hào)售貨確認(rèn)書(shū)的信用證，我們不得不撤銷(xiāo)這份確認(rèn)書(shū)，并要你方負(fù)擔(dān)由此而產(chǎn)生的一切損失。不得不撤銷(xiāo)這份確認(rèn)書(shū)，并要你方負(fù)擔(dān)由此而產(chǎn)生的一切損失。1.Plea

42、se note that payment is to be made by confirmed, irrevocable L/C allowing partial shipments and transshipment, available by draft at sight. 2. Our usual mode of payment is by irrevocable letter of credit, available by draft at sight for the full amount of the invoice value to be established in our f

43、avor through a bank acceptable to us.3. It has been our usual practice to do business with payment by D/P at sight in stead of by L/C. we should, therefore, like you to accept D/P terms of this transaction and future ones.4. Your proposal for payment by time draft for Order No. 1156 is acceptable to us, and we shall draw on you at 60 days sight after the goods have been shipped. Please honor