貿(mào)易實務(wù)雙語教學(xué)課件unit7paymentininternationaltrade國際貿(mào)易的支付

1、7.1 Means of Payment in International Trade 國際貿(mào)易的支付工具 In international trade, the most frequently used means of payment include currencies and bills. The former are used for account, settlement and payment ; the latter for settlement and payment. 牛牛文庫文檔分享7.1.1 Bill of Exchange (draft)匯票案例：吳先生向海爾公司訂購

2、100臺空調(diào)，每臺2000元，合計20萬元。吳先生從李先生處獲得20萬元的借款。吳先生 1. 出票 2. 提示 李先生 海爾 3.付款 牛牛文庫文檔分享Definition of bill of exchange 匯票的定義 A bill of exchange, also 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

3、 is addressed to 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”. The operation process of draft includes:to draw, presentation, acceptance, payment, endorsement, dishonor and recourse. 匯票是由一人向另一人簽發(fā)的無條件的書面命令，要求

4、接受命令的人在見票時或在指定的或可以確定的將來某一日期，支付一定的金額給特定的人或其指定的人或持票人 。匯票的使用程序包括：出票、提示、承兌、付款、背書、拒付及追索。 牛牛文庫文檔分享(2)Content of Bill of Exchange (draft)匯票所包含的內(nèi)容*An unconditional order in writing無條件的書面命令*Addressed by one person/party (the drawer)由一人/一方（出票人）簽發(fā)*To another (the drawer)向另一人（受票人）*Signed by the person/party (th

5、e drawer) giving it 由給出匯票的人/一方（出票人）簽發(fā)*Requiring the person/party to whom it is addressed (the drawee, or the payer) 要求接受命令的人/一方（受票人，或付款人）*To pay支付*On demand, or at a fixed or determinable future time在見票時或在指定的或可以確定的將來某一日期*A sum certain in money一定的金額*To,or to the order of, a specified person/party, or

6、 to bearer(the payee)給特定的人/一方，或其指定的人或持票人（受款人） 牛牛文庫文檔分享(3)The Parties to a Bill of Exchange匯票中的當(dāng)事人 Drawer出票人：the person who write the order and gives directions to the person to make a specific payment of money簽發(fā)命令要求另一人支付一定金額的人(通常是出口商或出口地銀行)。Drawee (or the payer)受票人（付款人）：the person to whom the order

7、is addressed and who is to pay the money接受命令并將付款的人(通常是進(jìn)口商或信用證下的指定銀行 )。Payee受款人:the person (individual, firm, corporation, or bank) to whom the payment is ordered to be made接受付款的人（個人、商號、公司或銀行）。 牛牛文庫文檔分享The drawer and payee may be often the same person. In this case, the bill may be worded “Pay to our

8、 order”.出票人和受款人通常是同一個人，在這種情況下，匯票上可能有這樣的字句“付款給我們-”。 The payee is usually the exporter himself or his appointed bank in import and export trade. The payee may also be bearer of the bill.在進(jìn)出口貿(mào)易中，受款人經(jīng)常就是出口商自己或他指定的銀行。受款人也可能是持票人。 The payee may be the original payee in the bill, or may be some party to who

9、m the original payee has transferred the instrument, 受款人可以是匯票中的原有受款人，也可以是原有受款人所轉(zhuǎn)讓匯票的人。 If a bill with such instruction “Pay Co. or order” or “Pay to the order of Co.”, it means to pay to the payee or to anyone to whom he in turn directs payment to be made. In this way, the endorsee,thus making it ne

10、gotiable. A bill may have many numbers of endorsers.如果一張匯票有這樣的指示“付公司或其指定人”，它意味著匯票可以經(jīng)受款人（現(xiàn)在是背書人）而轉(zhuǎn)讓給新的受款人（被背書人），這樣使之成為可以轉(zhuǎn)讓的票據(jù)。一張匯票可以有多個背書人。 牛牛文庫文檔分享英國匯票實例EXCHANGE FOR USD41,084.34 Cambridge 8th April 19 98At Sight pay this Second Bill of Exchange First of same tenor and date unpaid to the Order of Un

11、icam Limited Atomic Absorption, PO Box 207, York Street, Cambridge CB1 2SU “Drawn under Irrevocable Documentary Credit No.LC42198103A of Industrial + Commercial Bank of China, China.” US Dollars Forty one Thousand & Eighty four Dollars .34Value Received Which place to AccountTo INDUSTRIAL + COMMERCI

12、AL BANK UNICAM LIMITED OF CHINA BILL NO: 5765 ATOMIC ABSORPTION CHINA 100032-1 牛牛文庫文檔分享匯票實例參考譯文匯兌USD41,084.34 ， 劍橋 19 98年4月8日見票付此第二張 匯票 給Unicam Limited Atomic Absorption, PO Box 207, York Street, Cambridge CB1 2SU的指定人，相同期限及出票日期之第一張匯票不付憑中國工商銀行第.LC42198103A號不可撤消跟單信用證出票美元肆萬壹仟零捌拾肆元又34分對價已收到 出票人此致：中國工商銀行

13、 匯票號碼： UNICAM LIMITED ATOMIC ABSORPTION 牛牛文庫文檔分享(4)Classification of Bills of Exchange匯票的種類 a)Commercial Bill and Bankers Bill商業(yè)匯票和銀行匯票 按出票人和受票人的不同情況區(qū)分 出票人 受票人銀行匯票Bankers Draft 銀行 銀行商業(yè)匯票Commercial Draft工商企業(yè)/個人 不限 牛牛文庫文檔分享b)Clean Bill and Documentary Bill光票和跟單匯票 Clean bill is a draft to which no docu

14、ments are attached. It is usually adopted to collect commission, interest, sample fee and cash in advance. On the contrary, if a draft with some shipping documents, such as bill of lading, insurance policy invoice, etc., attached to it, the draft is called document bill . It is usually used to colle

15、ct the payment of import and export goods.按匯票是否附帶商業(yè)單據(jù)區(qū)分是否附帶商業(yè)單據(jù) 通常是光票Clean Draft 否 銀行匯票跟單匯票Documentary Draft 是 商業(yè)匯票 牛牛文庫文檔分享c) Sight (or Demand) Bill and Time (or Usance) Bill 即期匯票和遠(yuǎn)期匯票 According to the time when the bill falls due按付款期限區(qū)分 付款期限舉例即期匯票Sight Draft 見票即付 At 0 day sightOn demand 遠(yuǎn)期匯票Time D

16、raft 固定的將來時間可推算的將來時間On Oct 1，2002At 30 days sight 牛牛文庫文檔分享A sight bill requires the drawee to pay the bill on demand or at sight. As for a time bill, the drawee is required to accept it first and pay it at a fixed or determinable future time, in other words, it requires acceptance before payment .Th

17、e fixed or determinable future time may be a certain number of days after acceptance: 1)Atdays after sight, such as “ 30days sights” or “60days after sights”; 2) At days after date draft, such as “90 days after date of this draft”;3) at fixed date in the future, such as “On July18, 2001”. 在指定的或?qū)硪粋€可

18、確定的日期是承兌以后的若干天：1）付款人見票后若干天付款，如見票后30天或60天；2）出票后若干天付款，如出票后90天付款；3）將來某一指定日期，如于2001年7月18日付款。 牛牛文庫文檔分享d) Commercial Acceptance Bill and Bankers Acceptance Bill商業(yè)承兌匯票和銀行承兌匯票 In time or usance commercial bills, when the drawer is a commercial firm and the drawee is another commercial firm, the bill after a

19、cceptance by the commercial firm or the drawee is called a commercial acceptance bill; when the drawer is commercial firm or bank and the drawee is a bank , the bill after acceptance by the bank or the drawee is called a bankers acceptance bill. 在商業(yè)匯票中，由工商企業(yè)出票而以另一工商企業(yè)為付款人的遠(yuǎn)期匯票，經(jīng)付款人承兌后，就稱為商業(yè)承兌匯票。如工商企

20、業(yè)出票而以銀行為付款人的遠(yuǎn)期匯票，經(jīng)付款銀行承兌后，就稱為銀行承兌匯票，由銀行承擔(dān)到期付款的責(zé)任。 牛牛文庫文檔分享(5)Use of Exchange in Foreign Trade 匯票在對外貿(mào)易中的使用 A bill of exchange (draft) is an order to pay. It is made out by an exporter and presented to an importer, usually through a bank. It may be a payable immediately on presentation (a sight or a d

21、emand draft), or so many days after presentation (a time draft).In the later case, the drawee writes ” Accepted” across it and sings his name. The exporter can then get immediate payment by discounting the draft and supplying a letter of hypothecation. 匯票是索取的票據(jù)，由出口商開出，提示給進(jìn)口商，一般都通過銀行?？梢允且娖奔锤叮雌趨R票），也可

22、以是提示多少天后再付款（遠(yuǎn)期匯票）。在后一種情況下，受票人在匯票上寫上“承兌”并簽上自己的名字。這樣出口商便可以將匯票貼現(xiàn)，填送押匯質(zhì)押書后，立即取款。如果遠(yuǎn)期匯票到期不付款，公證人就要在匯票上附注受票人拒付字樣，并出具拒絕證書，然后再次提交給受票人。這種匯票以及相應(yīng)的“承兌交單”付款條款顯然對出口商或其銀行有一定的風(fēng)險。 牛牛文庫文檔分享匯票的使用步驟（票據(jù)行為） 出票 提示 承兌 出票人 收款人 見票 受票人 付款 收款人 出票人 退票 追索 背書 被背書人 提示 承兌 持票人 見票 受票人 付款 持票人 前手 退票 追索 牛牛文庫文檔分享7.1.2 Promissory Note本票 A

23、 promissory 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, to, or to the order of, a specified person or to bearer.本票是一人向另一人簽發(fā)的，保證在見票時或在指定的或可以確定的將來某一日期，支付一定的金

24、額給特定的人或其指定的人或持票人的無條件書面承諾。. 牛牛文庫文檔分享The main difference between a promissory note and 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 payer of promissory note is the drawer himself 本票和匯票的最大區(qū)別是匯票

25、的當(dāng)事人有三個：出票人、受款人和受票人。而本票的當(dāng)事人只有兩個：出票人和受款人。本票的付款人即出票人本人。 牛牛文庫文檔分享Classification of the promissory note 本票的分類Promissory note is classified into bank note and commercial note. Bank note is issued by the bank; but commercial note is issued by the business or the person. 牛牛文庫文檔分享1、普通商業(yè)本票 示例PROMISSORY NOTE

26、60,000.00 London, 15th May, 2002Three months after date I promise to pay John Tracy or order the sum of SIXTY THOUSAND POUNDS for value received. William Taylor 牛牛文庫文檔分享2、普通銀行本票 示例ASIAN INTERNATIONAL BANK, LTD18 Queens Road, Hong KongCASHIERS ORDERHong Kong, 8th August 2002Pay to the order of Dockfi

27、eld & Co. the sum of Hong Kong Dollars Eighty Thousand and Eight Hundred only. For Asia International Bank, Ltd.HK $80,800.00Manager 牛牛文庫文檔分享本票與匯票的區(qū)別1、當(dāng)事人 本票的付款人就是出票人自己，因此，本票實際只有兩個基本當(dāng)事人，而匯票一般都具有三個基本當(dāng)事人。2、份數(shù) 本票一般只出具一張正本，但匯票能開成一式幾份（銀行匯票除外）。3、承兌 本票無須承兌而遠(yuǎn)期匯票一般都需要經(jīng)付款人承兌。4、責(zé)任 本票的出票人始終是主債務(wù)人，而匯票的出票人在承兌前是主債務(wù)

28、人，承兌后則承兌人成為主債務(wù)人，出票人成為從債務(wù)人。 牛牛文庫文檔分享7.1.3 Cheque(Check)支票A cheque 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 the order of a specified person to bearer . 支票是銀行存款戶對銀行簽發(fā)的授權(quán)銀行對特定的人或其指定人或持票人在見票時無條件支付一定金額的書面命令

29、。 It is divided into cash cheque and transfer cheque. 牛牛文庫文檔分享支票的必備內(nèi)容 （票據(jù)法第85條） （1）表明“支票”字樣 （2）無條件的支付委托 （3）確定的金額 （4）付款人的名稱 （5）出票日期 （6）出票人簽章 牛牛文庫文檔分享匯票、本票、支票對比性質(zhì)當(dāng)事人期限承兌匯票付款命令出票人受票人 收款人即期遠(yuǎn)期遠(yuǎn)期要承兌本票付款承諾制票人收款人即期遠(yuǎn)期不需承兌支票付款命令存款人銀行 收款人即期不需承兌 牛牛文庫文檔分享7.2 Modes of International Payment國際貿(mào)易支付方式 The modes of pa

30、yment in international trade can be generally divided into three categories, illustrated as (see Table 7-1): 牛牛文庫文檔分享7.2.1 Remittance匯付The definition and parties of remittance 匯付的定義及其當(dāng)事人Under remittance, the payer instructs his bank or other institutions to have a payment made to the payee.匯付是指付款人通過

31、銀行或其他途徑將款項匯交受款人。 In foreign trade, remittance is often adopted in those sales under the terms of cash in advance, cash with order, cash on delivery or open account. 在對外貿(mào)易中，當(dāng)用下列付款條件進(jìn)行銷售時，通常使用匯付方式支付。這些付款條件是預(yù)付現(xiàn)金、定貨付款、交貨付款和記帳交易。 牛牛文庫文檔分享2.Parties of remittance匯付的當(dāng)事人 匯款人 remitter - buyer 收款人 payee seller

32、 匯出行 remitting bank 匯入行 receiving bank 解付行 paying bank 牛牛文庫文檔分享Classification of remittance 匯付的分類Remittance is classified into three kinds:1.Mail transfer (M/T):(信匯) 2.Telegraphic transfer (T/T)(電匯) 3.Demand draft (D/D): (票匯) 中文名稱英文名稱支付術(shù)語通過銀行的匯款信匯電匯Remittance by Mail TransferRemittance by Telegraphi

33、c TransferM/TT/T借助即期銀行匯票票匯Remittance by Bankers Demand DraftD/D 牛牛文庫文檔分享7.2.2 Collection 托收The definition and parties of collection 托收的定義和當(dāng)事人1.Collection means that the exporter asks his bank to arrange for the acceptance or payment of the bill overseas, and the bank will carry his task through its

34、own branch office abroad or a correspondent bank.簡略定義:托收是指債權(quán)人開立匯票委托銀行向債務(wù)人收取款項。2.Parties involved in collection 托收所涉及的當(dāng)事人lThe remitting bank 托收銀行l(wèi) The collecting bank 代收銀行l(wèi)The payer or importer 進(jìn)口商l The Presenting bank 提示行 牛牛文庫文檔分享Kinds of collection 托收的種類圖示：托收匯票光票托收跟單托收交單條件付款交單承兌交單即期付款交單遠(yuǎn)期付款交單 牛牛文庫文

35、檔分享1.Collection on clean bill:(光票托收) It means that the exporter collects the purchase price against the draft only, without any shipping documents attached thereto. This method is usually used in collecting balance under L/C, advance, commission and costs of samples. 牛牛文庫文檔分享2.Collection on document

36、ary bill: (跟單托收) Document against payment(D/P): 付款交單 lD/P at sight: 即期付款交單 .l D/P after sight: 遠(yuǎn)期付款交單 Documents against acceptance(D/A):承兌交單跟單托收債權(quán)人債務(wù)人當(dāng)事人的目的收取貨款取得貨運(yùn)單據(jù)跟單托收的類型英文支付術(shù)語付款交單Documents against PaymentD/P承兌交單Documents against AcceptanceD/A 牛牛文庫文檔分享D/P即期流程圖 HBITC 付款人 運(yùn)輸公司 委托人 IBMBOCHB 代收行 托收行

37、BOCNY1、裝運(yùn)2、提單3、托收申請書+ 跟單匯票5、回執(zhí)4、托收指示+跟單匯票6、提示7、審單、付款8、交單9、提單10、貨物11、匯交款項12、交款 牛牛文庫文檔分享D/P遠(yuǎn)期流程圖 HBITC 付款人 運(yùn)輸公司 委托人 IBMBOCHB 代收行 托收行 BOCNY1、裝運(yùn)2、提單3、托收申請書+ 跟單匯票5、回執(zhí)4、托收指示+跟單匯票6、提示7、承兌8、到期日付款、交單9、提單10、貨物11、匯交款項12、交款 牛牛文庫文檔分享D/A 流程圖 HBITC 付款人 運(yùn)輸公司 委托人 IBMBOCHB 代收行 托收行 BOCNY1、裝運(yùn)2、提單3、托收申請書+ 跟單匯票5、回執(zhí)4、托收指示

38、+跟單匯票6、提示7、承兌、交單10、到期日 付款8、提單9、貨物11、匯交款項12、交款 牛牛文庫文檔分享D/P遠(yuǎn)期的變形 D/P T/R: D/P遠(yuǎn)期憑信托收據(jù)借單由出口人主動授權(quán)銀行憑信托收據(jù)借單給進(jìn)口人，進(jìn)口人承兌匯票后憑信托收據(jù)先行借單提貨，日后進(jìn)口人到期拒付的風(fēng)險，由出口人自己承擔(dān)。信托收據(jù)Trust Receipt, 是進(jìn)口人借單時提供的一種書面信用擔(dān)保文件,用來表示愿意以托收行的委托人身份代為提貨、報關(guān)、存?zhèn)}、保險或出售，并承認(rèn)貨物所有權(quán)仍屬銀行。 牛牛文庫文檔分享托收的國際慣例 英文：Uniform Rules for Collection, ICC Publication

39、No.522 ，中文：托收統(tǒng)一規(guī)則 國際商會第522號出版物，也稱為URC522，1996年開始實施 。托收規(guī)則的最早版本于1958年制定。 牛牛文庫文檔分享7.2.3 Letter of credit(L/C) 信用證 The most commonly used method of payment in the financial business of international trade is the letter of credit which is a reliable ands safe method of payment, facilitating trade between

40、 unknown parties and giving protection to both the seller and the buyer. 牛牛文庫文檔分享 Definition of Letter of Credit (L/C)信用證的含義1.信用證的含義 The letter of credit, sometimes just called credit or L/C for short, is a letter addressed to the seller, written and signed by a bank acting on behalf of the buyer. 信

41、用證是為維護(hù)買方利益，由銀行向賣方開具并簽署的一份書面承諾。 牛牛文庫文檔分享UCP500 Art.2： 信用證意指一項約定，不論如何命名或描述，系指一家銀行（開證行）應(yīng)客戶（申請人）的要求和指示或以其自身的名義，在與信用證條款相符的條件下，憑規(guī)定的單據(jù)： i向第三者（受益人）或其指定人付款，或承兌并支付受益人出具的匯票，或 ii授權(quán)另一家銀行付款，或承兌并支付該匯票，或 iii授權(quán)另一家銀行議付。 信用證是一種銀行開立的有條件的付款承諾的書面文件。 牛牛文庫文檔分享The nature of the letter of credit: 信用證的性質(zhì) The letter of credit

42、is the guarantee that the issuing bank gives to the beneficiary, if the beneficiary carries out contract according to the L/C, the issuing bank shall pay.The feature of the letter of credit: 信用證的特征(1)It is a kind of bank credit.信用證是一種銀行信用,開證行承擔(dān)第一性的、而且是獨(dú)立的付款責(zé)任。UCP500 Art.9 (2)It is a self-sufficient

43、document.信用證是一項自足文件,信用證雖然是根據(jù)買賣合同開立的，但信用證一經(jīng)開出，就成為獨(dú)立于買賣合同以外的一項約定。 UCP500 Art.3 - 獨(dú)立性 (3)It is a document deal.信用證是一種單據(jù)買賣,各有關(guān)當(dāng)事人處理的是單據(jù)，而不是貨物、服務(wù)和/或其他行為。銀行只負(fù)責(zé)單證、單單之間的表面相符。 UCP500 Art.4, 13, 14, 15 嚴(yán)格相符原則 the doctrine of strict compliance 牛牛文庫文檔分享開證申請人（進(jìn)口方）受益人（出口方）合同逆匯付款行 開證行通知行 議付行申請開證開證、寄證通知 交單、議付審證、改證寄

44、單索償償付通知贖單貨物付款贖單 Circulation of Letter of Credit (L/C) 牛牛文庫文檔分享（一）根據(jù)L/C的定義，信用證業(yè)務(wù)有三個基本當(dāng)事人1、開證人（Applicant）2、開證行（Issuing bank；Opening bank）3、受益人（Beneficiary） 開證人受益人合同開證行L/C申請書信用證信用證業(yè)務(wù)中的三角契約安排 Major Parties Involved in a Letter of Credit信用證方式的當(dāng)事人 牛牛文庫文檔分享（二）此外，通常還會有其他當(dāng)事人，即：4、通知行（advising bank；notifying b

45、ank） 5、議付行（negotiating bank）6、付款行（paying bank ；drawee bank）7、承兌行（accepting bank）8、轉(zhuǎn)讓行（transferring bank）9、償付行（reimbursing bank） 10、索償行（Claiming Bank） 牛牛文庫文檔分享 Types of L/C 信用證的種類1.跟單信用證與光票信用證 According to whether the draft is accompanied with the shipping document,按信用證所要求的單據(jù)區(qū)分, L/C is divided into 2

46、 kinds: lDocumentary L/C: 跟單信用證 The bill of exchange should be accompanied with shipping documents. 憑跟單匯票或僅憑單據(jù)付款的信用證。此處所指的單據(jù)包括代表物權(quán)的全套單據(jù)（海運(yùn)提單、保險單等）或證明貨物已發(fā)運(yùn)的單據(jù)（鐵路貨運(yùn)單、郵包收據(jù)等）。國際貿(mào)易結(jié)算中使用的信用證，絕大多數(shù)是跟單信用證。lClean L/C: 光票信用證 The bill of exchange isnt accompanied with shipping documents. 僅憑不附有單據(jù)的匯票就可作出付款的信用證。 牛

47、牛文庫文檔分享2.可撤銷與不可撤銷信用證 According to the responsibilities that the issuing bank bears,按開證行能否單方面修改或取消信用證區(qū)分Revocable L/C: 可撤消信用證 The opening bank may amend or revoke the credit before negotiation, acceptance or payment without agreement of the beneficiary.開證行對所開信用證不必征得受益人或有關(guān)當(dāng)事人的同意就有權(quán)隨時撤銷或修改的信用證。凡是可撤銷信用證，

48、應(yīng)在信用證上注明“可撤銷”（Revocable）字樣， 以資識別。Irrevocable L/C: 不可撤消信用證 Once the L/C is opened, without agreement of the beneficiary, the opening bank cant amend or revoke the L/C within its validity. As long as the beneficiary provides the documents in accordance with the stipulation in the L/C, the opening bank

49、 shall perform its duty of payment.信用證一經(jīng)開出，在有效期內(nèi)，未經(jīng)受益人及有關(guān)當(dāng)事人的同意，開證行不得片面修改和撤銷。凡是不可撤銷信用證，在信用證中應(yīng)注明“不可撤銷”(Irrevocable)字樣，并載有開證行保證付款的文句。 牛牛文庫文檔分享3.保兌與不保兌信用證 According to whether the bank confirms,按是否另有銀行為開證行的付款責(zé)任進(jìn)行擔(dān)保區(qū)分 Confirmed L/C: 保兌信用證 開證行開出的信用證，由另一銀行保證對符合信用證條款規(guī)定的單據(jù)履行付款義務(wù)。 Unconfirmed L/C: 不保兌信用證 未經(jīng)另一家銀行加保的信用證。開證行有無銀行為開證行擔(dān)保保兌信用證Confirmed L/C承擔(dān)第一性的付款責(zé)任有，承擔(dān)第一性的付款責(zé)任無保兌信用證Unconfirmed L/C獨(dú)自承擔(dān)款責(zé)任無 牛牛文庫文檔分享4.即期信用證和遠(yuǎn)期信用證 According to the time of payment,根據(jù)付款期限區(qū)分, L/C is divided into 2 kinds:Sight L/C:它是指開證行或付款行收到符合信用證條款的跟單匯票或裝運(yùn)單據(jù)后，立即履行付款義務(wù)的信用證。這種